Emerge Energy Services (EMES) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document and Entity Information	'	'
Entity Registrant Name	'Emerge Energy Services LP	'
Entity Central Index Key	'0001555177	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	23,219,680
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current Assets:	'	'
Cash and equivalents	$22,658	$1,467
Restricted cash and equivalents	6,190	'
Trade and other receivables, net	50,843	26,781
Inventories	29,797	22,848
Direct financing lease receivable	934	1,579
Prepaid expenses and other current assets	9,117	2,602
Total current assets	119,539	55,277
Property, plant and equipment, net	134,815	120,851
Mineral resources, net	10,540	10,563
Intangible assets, net	42,093	1,426
Goodwill	29,264	0
Deferred financing and public offering costs, net	3,431	7,085
Deposits and other assets	317	587
Total assets	339,999	195,789
Current Liabilities:	'	'
Accounts payable	31,803	27,622
Accrued liabilities	11,292	7,278
Deferred compensation and equity-based compensation liability	6,389	'
Deferred revenue	1,127	801
Current portion of long-term debt	388	9,321
Current portion of capital lease liability	2,897	1,548
Current portion of advances from customers	'	4,043
Total current liabilities	53,896	50,613
Long-term debt, net of current portion	108,566	129,641
Capital lease liability, net of current portion	1,414	5,428
Asset retirement obligations	693	690
Total liabilities	164,569	186,372
Commitments and contingencies	'	'
Partners' Equity:	'	'
Predecessor members' equity	'	9,417
Limited partner common units (23,219,680 units issued and outstanding as of September 30, 2013)	175,430	'
Total partners' equity	175,430	9,417
Total liabilities and partners' equity	$339,999	$195,789

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Sep. 30, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS	'
Common units issued	23,219,680
Common units outstanding	23,219,680

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
REVENUES	'		'		'		'
Revenues from fuel sales	$221,227	[1]	$157,705	[1]	$508,860	[1]	$400,751	[1]
Revenues from sand sales	36,613		16,941		95,822		47,007
Other revenues	12,401		1,356		22,543		4,674
Total revenues	270,241		176,002		627,225		452,432
OPERATING EXPENSES	'		'		'		'
Cost of product	221,073	[1]	159,041	[1]	515,254	[1]	402,558	[1]
Operations and maintenance	17,663		4,509		37,730		12,651
Depreciation, depletion and amortization	6,390		2,234		14,466		6,558
Selling, general and administrative expenses	5,673		2,475		13,879		7,681
IPO transaction-related costs	44		'		10,966		'
Equity-based compensation expense	2,300		'		3,521		'
Gain on disposal of equipment	-4		-8		-4		-3
Total operating expenses	253,139		168,251		595,812		429,445
Income from operations	17,102		7,751		31,413		22,987
OTHER EXPENSE (INCOME)	'		'		'		'
Interest expense, net	1,645		2,350		9,308		7,966
Loss from debt restructuring, net	'		674		'		674
Loss on early extinguishment of debt	'		'		907		'
Other	-118		-22		-277		-38
Total other expense (income)	1,527		3,002		9,938		8,602
Income before provision for income taxes	15,575		4,749		21,475		14,385
Provision for income taxes	171		20		296		61
NET INCOME	15,404		4,729		21,179		14,324
Earnings per common unit (basic) (in dollars per share)	$0.64	[2]	'		$0.34	[2]	'
Earnings per common unit (diluted) (in dollars per share)	$0.64	[2]	'		$0.34	[2]	'
Weighted average number of common units outstanding including participating securities (basic) (in shares)	24,015,662	[2]	'		24,015,662	[2]	'
Weighted average number of common units outstanding including participating securities (diluted) (in shares)	24,021,289	[2]	'		24,020,700	[2]	'
Predecessor	'		'		'		'
OTHER EXPENSE (INCOME)	'		'		'		'
NET INCOME	'		'		'		$14,324
[1]	Fuel revenues and cost of product include excise taxes and similar taxes of $12,610 and $9,571 for the three months ended September 30, 2013 and 2012, respectively and $36,259 and $23,178 for the nine months ended September 30, 2013 and 2012, respectively
[2]	See Note 10 to unaudited condensed consolidated financial statements

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'	'
Excise taxes and similar taxes included in fuel revenues and cost of product (in dollars)	$12,610	$9,571	$36,259	$23,178

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY (USD $)	Total	Predecessor	Limited Partner Common Units
In Thousands, unless otherwise specified
Balance at Dec. 31, 2011	($7,780)	'	'
Balance at Dec. 31, 2011	'	-7,780	'
Increase (Decrease) in partners' capital	'	'	'
Net income (loss)	14,324	14,324	'
Balance at Sep. 30, 2012	6,544	'	'
Balance at Sep. 30, 2012	'	6,544	'
Balance at Dec. 31, 2012	9,417	'	-79
Balance at Dec. 31, 2012	9,417	9,496	'
Increase (Decrease) in partners' capital	'	'	'
Net income (loss)	13,124	13,221	-97
Balance at May. 13, 2013	22,541	'	-176
Balance at May. 13, 2013	'	22,717	'
Increase (Decrease) in partners' capital	'	'	'
Proceeds from IPO, net of offering costs	116,220	'	116,220
Contribution of Predecessor net assets in exchange for common units	'	-22,717	22,717
Common units issued for business acquired	53,721	'	53,721
Equity-based compensation expense	3,521	'	3,521
Distribution to prior owners including over commitment proceeds	-19,628	'	-19,628
Redemption of original limited partner interest	-2	'	-2
Distributions paid	-8,886	'	-8,886
Distribution equivalent rights accrued	-112	'	-112
Net income (loss)	8,055	'	8,055
Balance at Sep. 30, 2013	$175,430	'	$175,430

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$21,179	$14,324
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	10,053	6,321
Amortization of intangibles	4,413	237
Equity-based compensation expense	3,521	'
Interest converted to long-term debt	3,202	100
Loss on early extinguishment of debt	907	'
Provision for doubtful accounts	200	83
Loss (gain) on disposal of equipment	1	-3
Amortization of deferred financing costs	731	1,247
Amortization of asset retirement obligation	3	'
Accretion of restructured long-term debt and amortization of debt discount	'	-176
Changes in operating assets and liabilities, net of business acquired:	'	'
Accounts receivable	-15,861	-17,974
Inventories	72	-12,862
Prepaid expenses and other current assets	-1,381	-1,837
Accounts payable and accrued liabilities	13,428	12,235
Deferred revenue	324	'
Deposits and other assets	-1,338	'
Tax refund and income taxes payable	38	29
Net cash provided by operating activities	39,492	1,724
Cash flows from investing activities:	'	'
Purchases of property, plant, equipment, and software	-18,598	-21,403
Proceeds from sale of asset held for sale	'	1,338
Proceeds from disposal of equipment	5	15
Acquisition of Direct Fuels, net of cash acquired	-16,687	'
Collection of notes receivable	9	9
Net cash used in investing activities	-35,271	-20,041
Cash flows from financing activities:	'	'
Proceeds from IPO including over commitment	122,221	'
IPO offering costs	-6,001	'
Proceeds from line of credit borrowings	112,687	34,000
Repayment of line of credit borrowings	-4,121	-31,000
Repayment of Predecessor debt	-161,138	-3,778
Proceeds from Predecessor debt	21,493	14,775
Repayment of Direct Fuels' debt	-21,673	'
Distributions to Predecessor owners	-19,628	'
Pre-IPO dividends paid (Direct Fuels)	-11,500	'
Payment of financing costs	-3,709	-300
Payments on capital lease obligation	-2,664	'
Repayment of other debt	-190	-150
Proceeds from other long-term debt	81	710
Redemption of general partner interest	-2	'
Distributions	-8,886	'
Net cash provided by financing activities	16,970	14,257
Cash and cash equivalents:	'	'
Net increase (decrease)	21,191	-4,060
Balance at beginning of period	1,467	6,521
Balance at end of period	22,658	2,461
Cash paid during the period for:	'	'
Interest	2,836	5,082
State margin tax	'	67
Supplemental disclosure of non-cash investing and financing activities:	'	'
Customer advances offset against accounts receivable	4,043	7,417
Deferred financing costs added to long-term debt	'	2,023
Public offering costs accrued and not paid	'	2,300
Prepaid insurance financed with note payable	497	470
Deferred compensation expense	6,389	'
Issuance of common units to acquire Direct Fuels	53,721	'
Trade-in of disposed equipment	5	'
Distribution equivalent rights accrued	112	'
Partial extinguishment of long-term debt directly paid by lenders	'	32,300
Purchases of property, plant and equipment included in accounts payable	'	7,729
Recognition of the direct financing lease receivable	'	2,700
Plant and equipment financed with long-term debt	'	4,195
Accrued legal fees paid by lenders	'	3,950
Deferred financing costs paid directly by lenders	'	1,186
Deferred public offering costs paid by lenders	'	112
Capitalized interest	'	$477

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
ORGANIZATION AND BASIS OF PRESENTATION	'
ORGANIZATION AND BASIS OF PRESENTATION	'
	1.              ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	Emerge Energy Services LP is a Delaware limited partnership formed in April 2012.  Upon the consummation of the Partnership’s initial public offering, Superior Silica Holdings LLC (“SSH”) and AEC Holdings LLC (“AEC Holdings”) contributed all their equity interests in Superior Silica Sands LLC (“SSS”) and Allied Energy Company LLC (“AEC”), respectively, to the Partnership. As discussed further below, we purchased the equity interests in Direct Fuels from Direct Fuels Partners, L.P. (“Direct Fuels Partners”) at consummation of the IPO.  The general partner of the Partnership is Emerge Energy Services GP LLC.  The general partner interest in us is non-economic.
	We are a growth-oriented energy services company engaged in: (i) the business of mining, producing, and distributing silica sand that is a key input for the hydraulic fracturing of oil and gas wells; and, (ii) the business of distributing refined motor fuels, refining transportation mixture (“transmix”) and biodiesel, operating bulk motor fuel storage terminals, and providing complementary services.  We report silica sand activities through the Sand Segment (“Sand”) and motor fuel operations through the Fuel Distribution and Services Segment (“Fuel”).  For items of income and expense that cannot be directly associated with the Sand and Fuel segments, we allocate these items of income, if any, and expense as “Other.”
	The Sand segment conducts mining and processing operations from facilities located in Wisconsin and Texas.  In addition to mining and processing silica sand for the oil and gas industry, the Sand segment sells its product for use in building products and foundry operations.  The Fuel segment operates transmix processing facilities located in the Dallas-Fort Worth area with a second transmix unit in Birmingham, Alabama.  The Fuel segment also offers third party bulk motor fuel storage and terminal services, bio-diesel refining, the sale and distribution of wholesale motor fuels, reclamation services (which consists primarily of cleaning bulk storage tanks used by other petroleum terminal and others), and the blending of renewable fuels.
	Initial Public Offering of Emerge Energy Services LP
	On May 8, 2013, the Partnership priced an initial public offering of 7,500,000 common units at a price of $17.00 per unit ($15.85 per common unit, net of underwriting discounts and structuring fee). The IPO was made pursuant to a registration statement on Form S-1 originally filed on March 22, 2013, as amended (Registration No. 333-187487) that was declared effective by the Securities and Exchange Commission (“SEC”) on May 8, 2013. On May 20, 2013, the underwriters exercised their option to purchase an additional 209,906 common units. The net proceeds from the IPO of approximately $122.2 million (including net proceeds of $3.3 million from the exercise of the underwriters’ over-allotment option), after deducting the underwriting discount and the structuring fee, were used to: (i) repay existing subsidiary debt, in the amount of approximately $87.6 million, (ii) pay offering expenses of approximately $10.6 million, (iii) pay and initial funding of cash-based compensation awards to senior management of approximately $8.9 million, (iv) provide the Partnership with working capital of approximately $11.5 million and (v) provide a distribution to equity holders of $3.6 million.
	Upon the closing of the IPO, the consolidated historical financial statements of SSH, AEC Holdings, and the Partnership became the historical financial statements as discussed below.
	Basis of Presentation and Consolidation
	SSH and AEC Holdings, which together constitute our Predecessor for accounting purposes, were, prior to the completion of the IPO, under the common control of a private equity fund managed and controlled by Insight Equity and, as a result, their contribution to the Partnership was recorded as a combination of entities under common control, whereby the assets contributed and liabilities assumed are recorded based on their historical carrying value.  After the contribution of the Predecessor’s business and net assets on May 14, 2013, the Partnership has retroactively reported its financial statements as if the contribution occurred at the beginning of the periods presented. We accounted for the purchase of Direct Fuels under Financial Accounting Standards Board Accounting Standards Council (FASB ASC), Statement 805, Business Combinations, whereby the net assets acquired are recorded at fair value on the date of acquisition.  The acquisition of Direct Fuels was accounted for as a business combination using the acquisition method of accounting.  The financial position and results of operations of Direct Fuels were included in the consolidated financial statements from and as of the date of acquisition.  We acquired Direct Fuels to expand our operations, gain new customers, improve margins, and increase its markets through a larger geographical presence.  After completing the acquisition on May 14, 2013, the Partnership owned 100% of Direct Fuels.  We funded the acquisition with a combination of cash, issuance of common units and assumption of debt.
	For periods prior to our IPO, the accompanying condensed consolidated financial statements and related notes present the historical accounts of the Predecessor.  To the extent they relate to periods prior to the IPO, the results are not necessarily indicative of the actual results of operations that might have occurred if we had operated as a combined entity during that pre-IPO period.
	The unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).  All significant intercompany transactions and balances have been eliminated in consolidation.
	Acquisition
	On May 14, 2013, we acquired Direct Fuels from Direct Fuels Partners for $98.3 million.  Direct Fuels operates a motor fuel terminal and transmix processing facilities in Texas.  Direct Fuels’ identifiable assets acquired and liabilities assumed by us were recognized based upon the fair values determined on the date of acquisition.
	The fair values of Direct Fuels property, plant and equipment as well as its identifiable intangible assets were determined with assistance from an independent third-party appraisal expert.  Our preliminary assessment of the fair value of the assets acquired and liabilities assumed as of May 14, 2013 indicates that the consideration given exceeded the fair value of net assets acquired.  Our preliminary assessment indicates that the excess of consideration over the fair value of assets acquired (“Goodwill”) is $29.3 million.  The primary factor that gives rise to goodwill is the premium we were willing to pay to expand our operations into the geographical territories currently served by Direct Fuels.    The ability to expand our operations encompasses gaining access to new customers combined with the improved margins attainable through increased market exposure.  Additionally, the goodwill is attributable to the value of Direct Fuels’ assembled workforce, including a management team, as well as synergies expected to arise through the streamlining of operations.
	The reconciliation of fair values (in thousands) of the assets acquired and liabilities assumed related to the Direct Fuel purchase price follows:
	Total purchase price	$	98,277
	Fair value of identifiable assets and liabilities acquired:
	Cash	6,197
	Accounts receivable, net	9,845
	Other current assets	13,146
	Property, plant and equipment	14,897
	Intangible assets	45,080
	Goodwill	29,264
	Total assets acquired	118,429
	Less accounts payable and accrued liabilities	8,652
	Less dividend payable	11,500
	Total current liabilities	20,152
	Net assets acquired	$	98,277
	The consideration for the Direct Fuels acquisition totaled $98.3 million.  In May 2013, we paid $22.9 million in cash, issued 3,180,612 common units with a fair value totaling $53.7 million, and assumed $21.7 million in long-term debt.  The accounts receivables acquired represent the gross contractual amounts and are stated at fair market value.  Subsequent to May 14, 2013, Direct Fuels collected the accounts receivable illustrated in the table above.  Prior to the acquisition, Direct Fuels declared a cash dividend totaling $11.5 million that was payable from cash and accounts receivables.  The $11.5 million dividend payable is a pre-IPO distribution and was paid after the acquisition.
	We attributed $45.1 million to intangible assets associated with Direct Fuels’ customer relationships, long-term supply and transportation contracts, and a non-compete agreement. We amortize the customer relationships using an accelerated method (based on expected future cash flows) and the other intangibles using straight-line method over their estimated useful lives.  The useful lives range as follows: (i) customer relationships, 16 years; (ii) long-term supply and transportation assets, 3 to 18 months; and (iii) non-compete agreement, four years.
	In 2013, we expensed $1.5 million of transaction costs associated with the acquisition of Direct Fuels.  We reported these costs as IPO transaction-related costs within operating expenses.  For the period May 14, 2013 (date of acquisition) through September 30, 2013, Direct Fuels’ revenues totaled $127.2 million and it reported a net loss of $0.6 million.
	The following unaudited pro forma financial information presents the combined results of operations of the Partnership and Direct Fuels as if the transaction had occurred on January 1, 2012.  The pro forma information is not necessarily indicative of what the results of operations actually would have been had the acquisition been completed on January 1, 2012.  In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, the future operating results of the Partnership.  The unaudited financial information excludes acquisition and integration costs and does not give effect to any estimated and potential cost savings or other operating efficiencies, if any, that might result from the acquisition.
		For the Three Months Ended				For the Nine Months Ended
		September 30				September 30
		2013		2012		2013		2012
		($ in thousands)
	Revenues	$	270,241	$	266,482	$	750,447	$	707,850
	Net income	$	15,404	$	6,342	$	22,410	$	14,861

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
SIGNIFICANT ACCOUNTING POLICIES	'
SIGNIFICANT ACCOUNTING POLICIES	'
	2.              SIGNIFICANT ACCOUNTING POLICIES
	The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Emerge Energy Services LP’s prospectus dated May 8, 2013 (the “Prospectus”) included in its Registration Statement on Form S-1, as amended (SEC File No. 333-187487).  Certain information and footnote disclosures required by GAAP for complete annual consolidated financial statements have been omitted and, therefore, these interim financial statements should be read in conjunction with the SSH and AEC Holdings audited consolidated financial statements for the year ended December 31, 2012, which are included in the Prospectus.  In the opinion of management, these financial statements, which have been prepared pursuant to the rules of the SEC and GAAP for interim financial reporting, reflect all normal and recurring adjustments necessary to state fairly the results for the interim periods.  The results of operations for the nine months ended September 30, 2013 are not necessarily indicative of those for a full year or any other interim period due to the seasonal and weather-related conditions in certain aspects of the Partnership’s business.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period.  We evaluate our estimates and assumptions on a regular basis.  We base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.  Actual results could differ from those estimates and such differences could be material.
	Revenue Recognition
	Our revenue is recognized when persuasive evidence of an arrangement exists, delivery of products has occurred, the sales price charged is fixed or determinable, and collectability is reasonably assured. This generally means that we recognize revenue when our products leave its facilities.  Sand and fuel are generally transported via railcar or trucking companies hired by the customer.
	We sell some of our Sand segment products under short-term price agreements or at prevailing market rates.  The majority of our Sand segment revenues are realized through take-or-pay supply agreements with large oilfield services companies.  The initial terms of these contracts expire between 2013 and 2021.  These agreements define, among other commitments, the volume of product that our customers must purchase, the volume we must provide and the price that we will charge, as well as the rate that our customers will pay. Prices under these agreements are generally fixed and subject to adjustment, upward or downward, only for certain changes in published producer cost indices or market factors.  With respect to the take-or-pay arrangements, if the customer is unable to carry forward minimum quantity deficiencies, we recognize Sand segment revenues to the extent of the minimum contracted quantity, assuming payment has been received or is reasonably assured.  If deficiencies can be carried forward, receipts in excess of actual sales are recognized as deferred revenues until production is actually taken or the right to carry forward minimum quantities expires.
	Sand segment revenues from sales to customers who have advanced payments to us are invoiced to accounts receivable and recognized as revenue at the gross contractual rate per ton.  Subsequently, we recognize a reduction of accounts receivable and a corresponding reduction in the “advances from customers” liability (net of accrued interest) for the contracted repayment rate per ton.  As of September 30, 2013, we have satisfied the customer advances in full.
	Transportation revenue is reported in other revenue and is derived from charging our customers: (i) to deliver product to their locations, (ii) to deliver product to a transload site from which customers are able to take possession, or (iii) for leased rail cars used to transport product to the customer’s location.  Transportation expense is the cost we pay to ship (i) product from our production facilities to customer facilities, (ii) to a transload site from which customers can take possession or (iii) to a third party for lease of rail cars which are then leased to other customers to transport the product to the customer’s location, and it is included in operations and maintenance costs.
	We recognize Fuel segment revenue related to our terminals, reclamation, transportation services, and sales of motor fuels, net of trade discounts and allowances, in the reporting period in which the services are performed and motor fuel products are transferred from our terminals, title and risk of ownership pass to the customer, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.  Our Fuel segment also sells renewable identification numbers (“RINS”) under a contractual arrangement.  The Fuel segment records RINS as a reduction in the cost of product when they become eligible for sale under rules established by the Environmental Protection Agency.  For the three months ended September 30, 2013 and 2012, RINS reduced cost of product by $2.2 million and $0, respectively.  For the nine months ended September 30, 2013 and 2012, RINS reduced cost of product by $5.0 million and $0, respectively.
	Fair Value of Financial Instruments
	Fair value is an exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Hierarchy Levels 1, 2, or 3 are terms for the priority of inputs to valuation techniques used to measure fair value.  Hierarchy Level 1 inputs are quoted prices in active markets for identical assets or liabilities.  Hierarchy Level 2 inputs are inputs other than quoted prices included with Level 1 that are directly or indirectly observable for the asset or liability. Hierarchy Level 3 inputs are inputs that are not observable in the market.
	Our financial instruments consist primarily of cash and cash equivalents, restricted cash and cash equivalents, accounts receivable, accounts payable and debt instruments.  The carrying amounts of cash and cash equivalents, restricted cash and cash equivalents, accounts receivable and accounts payable are representative of their fair values due to their short maturities.  The carrying amount for our $150 million senior secured revolving credit facility approximates fair value because the underlying instrument includes provisions that adjust our interest rates based on current market rates.  We determined the fair value of the Predecessor’s debt instruments using Level 2 inputs.
	Concentration of Credit Risk
	Financial instruments that potentially subject us to concentration of credit risk are cash and cash equivalents and trade accounts receivable.  Our cash and cash equivalents were fully insured as of December 31, 2012 due to a temporary federal program in effect from December 31, 2010 through December 31, 2012.  Under the program, there is no limit to the amount of insurance for eligible accounts.  Beginning in 2013, insurance coverage reverted to $250,000 per depositor at each financial institution and certain of our cash balances did exceed federally insured limits as of September 30, 2013.  We maintain our cash and cash equivalents in financial institutions we consider to be of high credit quality.
	We provide credit, in the normal course of business, to customers located throughout the United States.  We perform ongoing credit evaluations of our customers and generally do not require collateral.  In addition, we regularly evaluate our credit accounts for loss potential.
	Our largest two customer balances represented 17% and 13% of the trade accounts receivable balance as of September 30, 2013 while the top two customer balances represented 15% and 14% as of December 31, 2012, respectively.  No other customer balance exceeded 10% of the total trade accounts receivable balance as of September 30, 2013 and December 31, 2012.
	No individual customer represented more than 10% of revenues for the nine months ended September 30, 2013 while one customer individually represented 13% of revenues for the nine months ended September 30, 2012.
	Restricted Cash and Equivalents
	The Partnership is required under agreements with our chief executive officer (“CEO”) and an officer in our Sand segment (the “Sand Officer”) to establish and maintain Rabbi Trusts which are used to fund deferred compensation as described in the agreements.  Restricted cash and equivalents are invested in short-term instruments at market rates; therefore the carrying value approximates fair value.
	Accounts Receivable and Allowance for Doubtful Accounts
	Trade accounts receivable are recognized at their invoiced amounts and do not bear interest.  We maintain an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  We estimate our allowances for doubtful accounts based on specifically identified amounts that are believed to be uncollectible.  If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances for doubtful accounts might be required.  After all attempts to collect a receivable have failed, the receivable is written off against the allowance for doubtful accounts. The allowance for doubtful accounts was approximately $0.38 million at September 30, 2013, and $0.12 million at December 31, 2012.
	Inventories
	Finished goods inventories consist of dried sand and refined motor fuel products.  All inventories are stated at the lower of cost or market using the average cost method.  Raw materials inventories consist of wet-sand stockpiles and transmix feedstock.  Raw materials inventories are stated at the lower of cost or market using the average cost method.  Overhead in our Sand segment is capitalized at an average rate per unit based on actual costs incurred.  Our Fuel segment does not capitalize overhead to its refined transmix inventory because turnover is high and the quantities are generally modest in comparison to our finished fuel inventories we purchase from third party refiners.
	Accounting for Renewable Identification Numbers
	The Fuel segment is required to comply with federal laws that regulate biofuels and renewable identification numbers.  RINS are serial numbers assigned to biofuels for the purpose of tracking its production, use, and trading as required by the United States Environmental Protection Agency’s Renewable Fuel Standard implemented according to the Energy Policy Act of 2005.  Generally, companies that refine petroleum-based fuels are obligated to meet certain quotas based on the volume of fuel they introduce into the marketplace.  The Partnership is required to satisfy these obligations to the extent previously non-certified fuels are included or introduced into transmix feedstock.  The Partnership accounts for these direct obligations as a liability until satisfied.  As of September 30, 2013 and December 31, 2012, accrued liabilities include $0.2 million and $0 million, respectively, for obligations under the Energy Policy Act of 2005.
	The Fuel segment routinely purchases ethanol for blending with gasoline.  To a lesser extent, the Fuel segment purchases biodiesel for blending with diesel.  The Fuel segment has the option to purchase these biofuels with or without RINS.  RINS have value because there is an active trading market between buyers and sellers.  The supplier offers biofuels at two price points.  The supplier has one price, generally higher, that includes both the physical product and the RINS.  The second price, generally lower, is for the product exclusive of the RINS.  The Fuel segment generally purchases the biofuels and the RINS.
	The Fuel segment accounts for RINS in a manner similar to the purchase of conventional fuels.  At point of purchase, the total transaction cost is charged to cost of products.  This includes the cost of the embedded RINS.  For inventory valuation, the RINS value is removed and reported separately as other current assets and the offsetting credit allocated to cost of product.  For biofuels purchases that include RINS, this treatment allows consistent measurement of margins without regard to the RINS.  The Fuel segment values separately reported RINS at fair value using Level 1 inputs.  As of September 30, 2013 and December 31, 2012, other current assets include RINS valued at $1.0 million and $0.6 million, respectively.
	Motor Fuel Taxes
	We report excise taxes on motor fuels on a gross basis.  For the three months ended September 30, 2013 and 2012, excise taxes included in fuel revenues and cost of fuel totaled approximately $12.6 million and $9.6 million, respectively. For the nine months ended September 30, 2013 and 2012, excise taxes included in fuel revenues and cost of product totaled approximately $36.3 million and $23.2 million, respectively.
	Direct Financing Lease Receivable
	In July 2012, we entered into an agreement with a third party in which we built a wet sand processing plant and the third party agreed to operate the plant for the purpose of processing wet sand.  We pay a specified fee per ton of processed sand purchased by us for the ten-year term of the agreement and the full amount is recorded as raw materials cost.  In turn, we withhold a fixed fee per ton as payment by the third party for eventual transfer of ownership of the plant.  The initial cost of the plant totaling $2.7 million was recognized as a direct financing lease receivable in September 2012.  The fee from the third party will no longer be withheld when we recover the full cost of the plant including interest at 6.0% per annum.  We anticipate receiving the full amount of this receivable within two years from inception of the agreement and, accordingly, we classified a portion of the receivable as a current asset based on our anticipated processed sand purchases.  We routinely monitor compliance with payment terms and assess the account for collectability.
	Property, Plant and Equipment, net
	We recognize purchases of property, plant and equipment at cost, including capitalized interest.  Maintenance, repairs and renewals are expensed when incurred. Additions and significant improvements are capitalized.  Disposals are removed at cost less accumulated depreciation and any gain or loss from dispositions is recognized in income.
	Depreciation and amortization of other property, plant and equipment is provided for, commencing when such assets become operational, on the straight-line basis over the following estimated useful lives.
		Useful Lives (in Years)
	Building and land improvements including assets under capital lease	10 – 39
	Tanks and equipment	7 – 40
	Railroad and related improvements	20 – 40
	Sewer connection	15
	Machinery and equipment	5 – 10
	Plant equipment including assets under capital lease	5 – 7
	Industrial vehicles	3 – 7
	Furniture, office equipment, and software	3 – 7
	Leasehold improvements	3 – 5 or lease term, whichever is less
	For the three months ended September 30, 2013 and 2012, depreciation and amortization expense totaled $3.6 million and $2.1 million, respectively.  For the nine months ended September 30, 2013 and 2012, depreciation and amortization expense totaled $10.1 million and $6.3 million, respectively.
	Mineral Resources, net
	Mineral resources are initially recognized at cost, which approximates the estimated fair value as of the date of acquisition.  The provision for depletion of the cost of mineral resources is computed on the units-of-production method.  Under this method, we compute the provision by multiplying the total cost of the mineral resources by a rate arrived at dividing the physical units of sand produced during the period by the total estimated mineral resources at the beginning of the period.  Depletion expense for the three months ended September 30, 2013 and 2012 totaled approximately $9,000 and $13,000, respectively.  Depletion expense for the nine months ended September 30, 2013 and 2012 totaled approximately $23,000 and $39,000, respectively.
	Deferred Public Offering Costs
	Deferred Public Offering Costs consist primarily of direct and incremental professional fees incurred related to our IPO and totaled $3.6 million as of December 31, 2012.  We initially deferred these costs and subsequently charged them against IPO proceeds.
	Intangible Assets
	Intangible assets consist of trade names, customer relationships, supply and transportation arrangements, and a non-compete agreement.  Trade names are amortized on a straight-line basis over 10 years; customer relationships are amortized using the economic benefits method over 16 years; supply and transportation arrangements are amortized using the straight-line method over varying periods up to four years; and non-compete agreements  are amortized on a straight-line basis over four years.
	For the three months ended September 30, 2013 and 2012, amortization expense totaled $2.8 million and $0.1 million, respectively.  For the nine months ended September 30, 2013 and 2012, amortization expense totaled $4.4 million and $0.2 million, respectively.
	Impairment or Disposal of Long-Lived Assets
	In accordance with FASB ASC 360-10-05, Impairment or Disposal of Long-Lived Assets, long-lived assets such as property, plant, and equipment, and intangible assets subject to amortization are reviewed for impairments whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable.  If circumstances require a long-lived asset be tested for possible impairment, we first compare undiscounted cash flows expected to be generated by an asset to the carrying value of the asset. If the carrying value of the long-lived asset is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value.  Assets to be disposed of are reported at the lower of the carrying amount or fair value less selling costs. The recoverability of intangible assets subject to amortization is also evaluated whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. In management’s opinion, no impairment of long-lived assets exists at September 30, 2013 and December 31, 2012.
	Deferred Financing Costs
	Financing costs that are directly and incrementally associated with new borrowings are capitalized and amortized over the term of our credit facility using the straight-line method that approximates the effective interest method.
	Goodwill
	Goodwill is not amortized and represents the excess purchase price of the Direct Fuels acquisition over the estimated fair value of the net identifiable assets acquired.  As of September 30, 2013 and December 31, 2012, goodwill totaled $29.3 million and $0, respectively.  As of September 30, 2013, goodwill is associated with our Fuel segment.  In accordance with GAAP, we will perform impairment testing of goodwill assets no less than annually unless indicators of impairment exist in interim periods.  The impairment test for goodwill uses a two-step process, which is performed at the entity level (the reporting unit).  Step one compares the fair value of the reporting unit (calculated using the enterprise value-market capitalization approach) to its carrying value.  If the carrying value exceeds the fair value, there is a potential impairment and step two must be performed.  Step two compares the carrying value of the reporting unit’s goodwill to the implied fair value (i.e., the fair value of the reporting unit less the fair value of the unit’s assets and liabilities, including identifiable intangible assets).  If the carrying value of goodwill exceeds its implied fair value, we record the excess as an impairment charge to earnings.  We will perform our goodwill impairment test no less than annually.  During September 2011, FASB issued Accounting Standards Update (“ASU”) No. 2011-08, “Testing Goodwill for Impairment”. This ASU is designed to simplify how entities test goodwill for impairment. Under the new standard, an entity may first assess qualitative factors to determine whether it is more likely than not that the fair value of an asset group is less than the carrying amount, for the purpose of determining whether it is necessary to estimate the fair value of the asset group to which the goodwill relates.
	Derivative Instruments and Hedging Activities
	We account for derivatives and hedging activities in accordance with FASB ASC 815-10-05, Accounting for Derivative Instruments and Certain Hedging Activities, which requires entities to recognize all derivative instruments as either assets or liabilities in the balance sheet at their respective fair values.  For financial instruments that do not qualify as an accounting hedge, changes in fair value of the assets and liabilities are recognized in earnings.  Our policy is to not hold or issue derivative instruments for trading or speculative purposes.
	Equity-Based Compensation and Equity Incentive Plan
	We account for equity-based compensation by recognizing an expense in the financial statements based on the fair value method.  The fair value method requires that a fair value be assigned to a unit grant on its grant date and that this value be amortized over the grantees’ service period.  Restricted and phantom units have a fair value equal to the fair market price of the common units on the date of the grant.  We amortize the fair value of the restricted and phantom units over the vesting period using the straight-line method.  The fair value of a certain equity award to a key employee was determined using a Monte Carlo simulation.  We calculated a forfeiture rate to estimate the equity-based awards that will ultimately vest based on types of awards and historical experience.  For performance-based awards, we make estimates as to the probability of the underlying performance being achieved and record expense if the performance will probably be achieved.
Business Segments
We have two operating segments.  The Sand segment consists of the production and sale of various grades of industrial sand primarily used in the extraction of oil and natural gas and the production of building products and foundry materials.  The Fuel segment operates two transmix processing facilities that are located in the Dallas-Fort Worth area and Birmingham, Alabama.  In addition to refining transmix, the Fuel segment sells a suite of complementary fuel products and services, including third-party terminaling services, the sale of wholesale petroleum products, certain reclamation services (which consist primarily of tank cleaning services) and blending of renewable fuels.  For operations and other Partnership activities not managed through our two operating segments, these items of income, if any, and costs are presented herein as “Other.”  Our chief operating decision maker is our chief executive officer.  The chief operating decision maker allocates resources and assesses performance of the business and other activities at the reporting segment level.
Seasonality
For our Sand segment, winter weather affects the months during which we can wash and wet process sand in Wisconsin.  Seasonality is not a significant factor in determining our ability to supply sand to our customers because we accumulate a stockpile of wet sand feedstock during non-winter months.  During the winter, we process the stockpiled sand to meet customer requirements.  However, we sell sand for use in oil and natural gas production basins where severe weather conditions may curtail drilling activities.  This is particularly true in drilling areas located in northern USA and western Canada.  If severe winter weather precludes drilling activities, our frac sand sales volume may be adversely affected.  Generally, severe weather episodes affect production in the first quarter (March 31) with possible effect continuing into the second quarter (June 30). Generally, our Fuel segment does not experience dramatic seasonal shifts in quantities delivered to its customers.
Other Reclassifications
We reclassified certain prior period financial statement balances to conform to the current period presentation.  These reclassifications had no effect on recorded net income or loss.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
INVENTORIES	'
	3.              INVENTORIES
	Inventories consisted of the following (in thousands):
		As of		As of
		September 30,  2013		December 31,  2012
	Refined fuels	$	8,158	$	11,323
	Fuel raw materials and supplies	7,444		910
	Sand raw materials	9,489		8,317
	Sand work in process	2,261		1,598
	Sand finished goods	2,445		700
	Total inventory	$	29,797	$	22,848

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT.	'
LONG-TERM DEBT	'
	4.              LONG-TERM DEBT
	Senior Secured Credit Facilities
	Prior to our IPO, we maintained several senior secured credit facilities.  In our Sand Segment, we maintained a $60 million credit facility that was comprised of a $30 million Term A note, a $20 million capital expenditure Term B line of credit and a $10 million operating revolving credit facility.  All facilities accrued interest at London Interbank Offered Rates (LIBOR) plus 425 basis points.  At the time of the IPO, we had $27.0 million drawn on the Term A note, $20.0 million drawn on the Term B note and $8.0 million drawn on the operating revolving credit facility. The revolving credit facility was secured by substantially all of our Sand segment accounts receivable and inventory and the term loans had first lien positions on all the remaining assets in our Sand segment.  The senior secured credit facilities required us to maintain certain debt covenants related to leverage and tangible net worth. We repaid Sand segment amounts outstanding under the revolving credit and senior term loan facilities in full at the closing of our IPO.  These repayments totaled approximately $55.1 million.
	In our Fuel segment, we maintained a senior secured credit facility consisting of a $15 million revolving credit facility and a term loan that, as of May 13, 2013, had a carrying value of $20.3 million.  Substantially all of our Fuel segment assets collateralized both facilities.  The maturity date of the revolver and term loan was April 1, 2015.  At the time of the IPO, we had $15 million and $20.3 million (carrying value) in outstanding borrowings from the revolver loan and term loan, respectively.  The revolver loan and term loan accrued interest monthly at a rate equal to either (a) the base commercial lending rate of the bank as publicly announced plus applicable margin or (b) a rate equal to LIBOR plus applicable margin, which was tied to our financial performance.  The same credit agreement had a term loan prepayment arrangement whereby we were required to remit 50% of excess cash flow beginning thirty days after delivery of the 2012 audited financial statements to the senior lenders and continuing annually thereafter until maturity.  Based on 2012 financial results and the credit agreement terms controlling the prepayment, we did not owe the conditional prepayment.  We repaid all amounts outstanding under the revolving credit and senior term loan facilities at the closing of the IPO.  On May 14, 2013, we repaid the outstanding balances for both the revolver and term loan facility totaling $15 million and $18.2 million, respectively.
	Second Lien Credit Agreement
	On September 7, 2012, we entered into a third amended and restated credit agreement with a third party and a related party which was scheduled to mature on March 7, 2017.  As of the time of the IPO, we had $45.3 million in outstanding borrowings bearing cash and “in-kind” interest at a rate of 20% per annum. We repaid all second lien term loans in full at the closing of our IPO.
	Third Lien Credit Agreement
	On September 7, 2012, we entered into a first amended and restated credit agreement with an affiliate of the owner of our general partner and other lenders named therein. As of the time of the IPO, we owed $5.3 million under this arrangement. The credit agreement governed our third lien term loan, which was scheduled to mature on September 7, 2017 and bore interest at a rate of 0% per annum. We repaid the third lien term loan in full at the closing of our IPO.
	On May 14, 2013, as a result of the prepayment prior to maturity of the Predecessor’s senior secured credit facilities, Second Lien Credit Agreement and Third Lien Credit Agreement, the Partnership charged all unamortized deferred financing costs, debt discounts and unaccreted debt restructuring gain and recorded a loss on early extinguishment of debt of $0.9 million.
	Other
	As described above, the Partnership assumed senior debt associated with the purchase of Direct Fuels.  On May 14, 2013, we repaid all amounts outstanding totaling $21.7 million.
	Credit Facility
	On May 14, 2013, we entered into a revolving credit and security agreement (the “Credit Agreement”) among the Partnership, as parent guarantor, each of its subsidiaries, as borrowers (the “Borrowers”), and PNC Bank, National Association, as administrative agent and collateral agent.  The Credit Agreement provides for a $150 million senior secured revolving credit facility (the “new credit facility”) under which we initially borrowed approximately $112.6 million.  We used these loan proceeds to (i) make distributions of $17.0 million to SSH and to fund the cash payment in the Direct Fuels acquisition amounting to $22.2 million; and, (ii) repay $73.5 million of existing SSH debt. Under the new credit facility, our borrowings bear interest at 3.77% at September 30, 2013.  The Partnership incurred approximately $3.6 million of direct financing costs for professional and legal fees paid to the agent and recorded this as deferred financing cost.  The new credit facility was available to repay our existing indebtedness on the closing date of the IPO, to fund fees and expenses incurred in connection with the IPO and the credit facility, and for general business purposes, including working capital requirements, capital expenditures, permitted acquisitions, making debt payments (but not prepayments) when due, and making distributions and dividends. In addition, the Credit Agreement includes a sublimit of up to $15 million for the issuance of letters of credit. Substantially all of the assets of the Borrowers under the Credit Agreement are pledged as collateral under the Credit Agreement.
	The Credit Agreement contains various covenants and restrictive provisions and requires maintenance of financial covenants as follows:
	·      a fixed charge coverage ratio (as defined in the Credit Agreement) of not less than 1.10 to 1.00; and
	·      total leverage ratio (as defined in the Credit Agreement) of not greater than 3.00 to 1.00.  The requirement to maintain the total leverage ratio is subject an increase to 3.50 to 1.00 in connection with certain permitted acquisitions.
	We were in compliance with our loan covenants as of September 30, 2013.  As of September 30, 2013, we had undrawn availability under this credit facility totaling approximately $39.9 million.
	Loans under the new credit facility will bear interest at our option at either:
	·      base Rate (as defined in the Credit Agreement), which will be the base commercial lending rate of PNC Bank, as publicly announced to be in effect from time to time, plus an applicable margin ranging from 1.75% to 2.50% based on our total leverage ratio; or
	·                  LIBOR plus an applicable margin ranging from 2.75% to 3.50% based on our total leverage ratio.
	The new credit facility matures on May 14, 2018.  On July 23, 2013, we elected the LIBOR option for the entire outstanding balance of [$112.6 million] for a three month period that matured on October 23, 2013.  The interest rate for this period was 3.77%.  On October 23, 2013, we renewed the LIBOR election for a principal sum of $108.6 million with a one month maturity on November 22, 2013 at an interest rate of 3.67%.
	Other Long-Term Debt
	From time to time, we incur additional debt to finance specific equipment purchases.  Total outstanding principal amounts of such borrowings were $0.4 million and $1.2 million as of September 30, 2013 and December 31, 2012, respectively.

ADVANCES_FROM_CUSTOMERS

ADVANCES FROM CUSTOMERS	9 Months Ended
	Sep. 30, 2013
ADVANCES FROM CUSTOMERS	'
ADVANCES FROM CUSTOMERS	'
	5.              ADVANCES FROM CUSTOMERS
	During 2011, we entered into agreements with three customers (the “Sand Supply Agreements”) that included customer prepayment provisions.  We received advanced payments from three customers in the following amounts:  customer 1: $8,000,000; customer 2: $5,000,000; customer 3: $3,000,000 (we repaid customer 3 in full during 2012).  The repayment periods range from two to three years for each of the Sand Supply Agreements.
	We agreed to repay the advance payments, including interest, during the repayment period by applying against the full invoiced amount a credit ranging from $10.00 to $11.50 per ton depending on the grade of sand being purchased.  The current and long-term portions of these obligations had been estimated based on future expected purchase quantities or the minimum required purchases, whichever was greater.
	The above obligations were secured by letters of credit that were issued by an affiliate of our majority owner through a financial institution at a percentage of the original principal balance of 60%, 50% and 100% for customers 1, 2 and 3, respectively.  The letters of credit were reduced proportionally on a quarterly or semi-annual basis based on principal payments made as of each respective contract annual effective date.  As of September 30, 2013, we had repaid all customer advances in full.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	6.              COMMITMENTS AND CONTINGENCIES
	Litigation and Potentially Uninsured Liabilities
	We are subject to various claims and litigation arising in the ordinary course of business.  We had no accruals as of September 30, 2013 or December 31, 2012 related to claims and litigation, and current litigation matters are not expected to have a material adverse effect on our financial position, results of operations or cash flows.  We expense legal costs related to claims and litigation in the period incurred.
	Employment Agreement, Deferred Compensation, and Rabbi Trusts
	Prior to our IPO, we had a long-term incentive compensation program (the “LTIC”) with our CEO and the Sand Officer under which additional compensation may be paid based on certain events, as defined in the agreement.  Before May 14, 2013, there were no amounts due under these agreements.  On May 29, 2013, we terminated these agreements.  In consideration for terminating the LTIC agreements, we agreed to pay, in cash, the CEO $4.3 million and the Sand Officer $2.1 million within ten days of May 29, 2014.  On May 30, 2013, we deposited approximately $6.4 million into two separate trust accounts under an informal funding arrangement known as Rabbi Trusts.  We account for these amounts in accordance with FASB ASC 710 as it relates to arrangements where compensation is both earned and held in Rabbi Trusts.  At September 30, 2013, trust assets were invested in money market funds and the carrying value approximated fair value.  We expensed the combined total ($6.4 million) of this deferred compensation during the nine months ended September 30, 2013.  As of September 30, 2013, the accrued deferred compensation expense remains unpaid ($6.4 million).
	Excise Tax Penalty
	In 2012, we received an IRS penalty totaling $340,000 due to failure to file terminal operator reports in electronic format. We filed these returns in paper format.  Management protested the audit findings through IRS appeal channels.  Management placed the IRS on notice that it plans to claim exception from penalty due to reasonable cause.  The IRS appeal conference has not been scheduled.  In the opinion of management, the outcome of such matters will not have a material adverse effect on our financial position, liquidity or results of operations.
	Counterparty Risk
	The Sand segment routinely purchases raw sand from a supplier located in Wisconsin.  The Partnership understands from public sources that the supplier may be experiencing financial difficulties.  Because the Partnership has been unable to verify the validity of this information, the Partnership is unable to make a complete and accurate assessment about the precise extent of financial risk, if any, that this supplier is facing.  At September 30, 2013, the supplier was custodian of approximately $3.3 million of the Partnership’s raw sand inventory stored on the supplier’s property.  The Partnership does not have security agreements in place that specifically identify the raw sand inventory as assets belonging to the Partnership, but it is the Partnership’s opinion that title to the sand has passed to the Partnership.  In the opinion of management, as of the date of these financial statements, the amounts representing inventories stored at this supplier’s site are fully recoverable in the ordinary course of business.
	Fuel Segment Transmix Supply and Pipeline Shipper Arrangement
	On October 25, 2013, the Partnership issued a letter of credit to a fuel pipeline common carrier to the extent of $3.7 million.  This letter of credit secures payment for transmix open account purchases and pipeline tariffs (i.e., freight charges).  Effective with posting the letter of credit with the pipeline common carrier, the Fuel segment became eligible to transport refined motor fuels and transmix to its facility located in Birmingham, Alabama via pipeline.  The letter of credit expires on April 30, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	7.              RELATED PARTY TRANSACTIONS
	We made aggregate principal and interest payments to related party lenders of $27.2 million and $0 for the nine months ended September 30, 2013 and 2012.
	The Partnership does not have any employees.  Before May 14, 2013, the Predecessor and Direct Fuels had employees assigned directly to their respective operations.  On May 14, 2013, our general partner hired all employees of the Predecessor and Direct Fuels.  After this date, our general partner manages our human resource assets including their fringe benefits.  We routinely and regularly reimburse our general partner for wages and benefits paid on our behalf.  For the three months and nine months ended September 30, 2013, we reimbursed the general partner approximately $3.7 million and $7.9 million, respectively for wages and wage-related benefits.  We report these reimbursements as operating expenses.  As of September 30, 2013, the Partnership reported a receivable from the general partner totaling approximately $44,000.
	Agreements with Affiliates
	Registration Rights Agreement.  In connection with closing of the IPO, we entered into a Registration Rights Agreement, dated as of May 14, 2013 (the “Registration Rights Agreement”), by and between AEC Resources LLC, Ted W. Beneski, Superior Silica Resources LLC, Kayne Anderson Development Company and LBC Sub V, LLC.  Pursuant to the Registration Rights Agreement, we agreed to register for resale the restricted common units of the Partnership (the “Restricted Units”) issued to the other parties to the Registration Rights Agreement. We also agreed to file a registration statement providing for resale of the Restricted Units as permitted by Rule 415 of the Securities Act of 1933 no later than July 1, 2014.  We also agreed, subject to certain limitations, to allow the holders to sell Restricted Units in connection with certain registered offerings that we may conduct in the future and to provide holders of a specified number of Restricted Units the right to demand that we conduct an underwritten public offering of Restricted Units under certain circumstances.  The Registration Rights Agreement contains representations, warranties, covenants and indemnities that are customary for private placements by public companies.
	Services Agreement.  On May 14, 2013, in connection with the closing of the IPO, the Partnership entered into an administrative services agreement with Insight Equity Management Company, LLC (“Insight Management”), pursuant to which Insight Management provides specific general and administrative services to the Partnership. Under this agreement, we reimburse Insight Management based on agreed upon formulas for actual travel and other expenses on our behalf.  In addition, an executive employee of Insight Management is the head of the Fuel segment.  The Partnership pays this executive for services rendered to the Fuel segment and records these costs as a charge to earnings.  The administrative services agreement will remain in force until (i) the date the Partnership and Insight Management mutually agree to terminate it; (ii) the final distribution in liquidation of the Partnership or the Partnership’s subsidiaries; or (iii) the date on which neither Insight Management nor its affiliates collectively controls less than 51% of the Partnership.  At closing of the IPO, the Partnership reimbursed Insight Management approximately $1.6 million for costs related to the Partnership but incurred prior to May 14, 2013.  As of September 30, 2013, the Partnership reported amounts payable to Insight Management of approximately $0.2 million.  Insight Management also provides a variety of administrative services for which the Partnership does not incur or report costs.

EQUITYBASED_COMPENSATION

EQUITY-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
EQUITY-BASED COMPENSATION	'
EQUITY-BASED COMPENSATION	'
	8.              EQUITY-BASED COMPENSATION
	Effective May 14, 2013, the Partnership’s 2013 Long-Term Incentive Plan (the “LTIP”) for providing long-term incentives for our employees, directors, and consultants who provide services to us was adopted.  The plan is administered by a committee subject to oversight by the board of directors of our general partner (the “Board of Directors”).  The committee has delegated authority to: (i) designate participants; (ii) determine types of awards; (iii) determine number of units covered by the award; (iv) determine terms and conditions of awards; (v) determine how and when awards might be settled; and (vi) interpret and administer the plan and take other such actions as might be necessary for the proper administration of the plan.  The LTIP provides for the issuance of an aggregate of up to 2,321,968 common units to be granted either as options, restricted units, phantom units, distribution equivalent rights, unit appreciation rights, unit award, profits interest units, or other unit-based award granted under the plan.  As of September 30, 2013, we granted awards totaling 1,148,235 units that represent a combination of restricted and phantom units.  Our CEO and the Sand Officer also participate in the LTIP plan.  We granted 530,588 and 265,294 phantom units to our CEO and Sand Officer, respectively.  Half of these phantom units vest in one year, and the remaining half in the year after.  The agreements covering the CEO and the Sand Officer entitle them to receive dividends in an amount equal to Partnership distributions whether or not such phantom units are vested.  Independent director restricted units vest after one year.  For other employees, we assume a 30 month vesting period for phantom unit grants, which represents management’s estimate of the amount of time until all vesting conditions have been met. Regarding distributions for independent directors and other employees, distributions are credited to a distribution equivalent right account for the benefit of each participant and become payable generally within 45 days following the date of vesting.  As of September 30, 2013, the unpaid liability for distribution equivalent rights totaled approximately $112,000.
	The following table summarizes awards granted during the post-IPO period of May 14, 2013 through September 30, 2013.  The outstanding balance at September 30, 2013 represents total awards since IPO.  During the three and nine months ended September 30, 2013, there was a forfeiture of 50,000 phantom units.
		Total Units	Phantom Units	Restricted Units	Fair Value per Unit
					at Award Date
	Employees (including CEO and Sand officer)	1,087,648	1,087,648	-	$	17
	Board of directors (independent)	10,587	-	10,587	17
	Total outstanding at September 30, 2013	1,098,235	1,087,648	10,587	$	17
	For the three and nine months ended September 30, 2013, we recorded non-cash compensation expense relating to equity-based compensation of $2.3 million and $3.5 million, respectively.  As of September 30, 2013, the unrecognized compensation expense related to the grants discussed above amounted to $15.3 million.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
INCOME TAXES	'
	9.              INCOME TAXES
	Provision for Income Taxes
	Our provision for income taxes relates to: (i) state margin taxes for the Partnership and (ii) federal and state income taxes for Emerge Energy Distributors Inc. (“Distributor”).  Distributor is a subsidiary of the Partnership which supports the Fuel segment.  For federal income tax purposes, the Partnership reports its income, expenses, gains, and losses as a partnership not subject to income taxes.  Distributor reports its income, expenses, gains, and losses as a corporation and is subject to both federal and state income taxes.
	Effective Income Tax Rate
	For the three and nine months ended September 30, 2013 and 2012, Distributor’s effective income tax rate was an expense of 35% and 0%, respectively. For Distributor, there were no significant differences between book and taxable income.  The Partnership is subject to state margin taxes for its subsidiaries that operate in Texas.  For the Partnership operations in Texas, the effective margin tax rate is approximately 0.5% as defined by applicable state law.

EARNINGS_PER_COMMON_UNIT

EARNINGS PER COMMON UNIT	9 Months Ended
	Sep. 30, 2013
EARNINGS PER COMMON UNIT	'
EARNINGS PER COMMON UNIT	'
	10.       EARNINGS PER COMMON UNIT
	We compute basic net income per unit by dividing net income by the weighted-average number of common units outstanding including participating securities.  Participating securities include unvested equity-based payment awards that contain non-forfeitable rights to distributions.  For these purposes, grants to our CEO (530,588 units) and the Sand Officer (265,294 units) are deemed participating securities.
	Diluted net income per unit is computed by dividing net income by the weighted-average number of common units outstanding, including participating securities, and increased further to include the number of common units that would have been outstanding had potential dilutive units been exercised.  The dilutive effect of restricted units is reflected in diluted net income per unit by applying the treasury stock method.  The participating phantom units with non-forfeitable rights to distributions are not considered in computations under the treasury stock method to derive potentially dilutive units outstanding.  At September 30, 2013, there were no anti-dilutive units outstanding.
	For the three months ended September 30, 2013, basic and diluted earnings per unit are computed as follows:
		For the Three Months Ended September 30, 2013
		Income		Units	Per Unit
		(Numerator)		(Denominator)	Amount
	Basic earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Total	$	15,404,000	24,015,662	$	0.64
	Diluted earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Weighted average potentially dilutive units outstanding			5,627
	Total	$	15,404,000	24,021,289	$	0.64
	For the nine months ended September 30, 2013, basic and diluted earnings per unit are computed as follows:
		For the Nine Months Ended September 30, 2013
		Income		Units	Per Unit
		(Numerator)		(Denominator)	Amount
	Basic earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Total	$	8,055,000	24,015,662	$	0.34
	Diluted earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Weighted average potentially dilutive units outstanding			5,038
	Total	$	8,055,000	24,020,700	$	0.34

IPO_TRANSACTIONRELATED_EXPENSE

IPO TRANSACTION-RELATED EXPENSES	9 Months Ended
	Sep. 30, 2013
IPO TRANSACTION-RELATED EXPENSES	'
IPO TRANSACTION-RELATED EXPENSES	'
	11.             IPO TRANSACTION-RELATED EXPENSES
	We incurred generally non-recurring expenses related directly to the IPO.  These costs consist primarily of incentive compensation and payroll-related costs paid to management.  In addition, we incurred indirect legal, accounting, and other professional fees associated with the IPO transaction not related to the issuance of equity and debt.  We reported these amounts as an operating expense for the three and nine months ended September 30, 2013.
	There were no similar expenses in the corresponding periods in 2012.  The following table summarizes these costs (in thousands):
		Total for the Period
		May 14, 2013
		through
		September 30, 2013
	Incentive compensation:
	Compensation and payroll-related costs for termination of LTIC plan	$	6,512
	Incentive compensation and payroll-related costs to other management employees	2,853
	Other IPO-related costs	1,601
	Total IPO transaction-related expenses	$	10,966

SEGMENT_REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2013
SEGMENT REPORTING	'
SEGMENT REPORTING	'
	12.                               SEGMENT REPORTING
	We group our activities into two operating business segments:  (i) the production and sale of various grades of sand primarily used in the extraction of oil and natural gas and the production of numerous building products and foundry materials, or the Sand segment and (ii) the refining of transmix, distribution of finished fuel products, terminal and reclamation activities, and refining biodiesel, or the Fuel segment.  For Partnership activities not managed through our two operating segments, these items of income, if any, and costs are presented herein as “Other.” Our operating segments primarily conduct their business in the United States and Canada with no other international operations.
	Our segments are separately managed under a structure that includes “Segment Managers” who report to our “Chief Operating Decision Maker” (“CODM”) (terms as defined in ASC 280).  The CODM is our chief executive officer, who reports to the board of directors.  Our Sand and Fuel operations represent components, as described in accounting standards for segment reporting (ASC 280), that engage in activities (a) from which revenues are earned and expenses incurred; (b) whose operating results are regularly reviewed by the CODM, which makes decisions about resources to be allocated to the business segments and assess their financial performance; and (c) for which discrete financial information is available.
	Segment managers are directly accountable to and maintain regular contact with our CODM to discuss segment operating activities and financial performance.  With concurrence and approval of the Board of Directors, the CODM approves annual capital budgets for major projects.  However, business unit managers within the operating segments are responsible for decisions relating to project implementation and matters connected with daily operations.  The CODM evaluates segment performance based on segment income or loss before deductions for depreciation, depletion, amortization, asset-related transactions, and other items of income or expense.  Although not used by management in its performance monitoring activities, asset information as of September 30, 2013 and December 31, 2012 is included in the following tables together with financial information concerning our reportable segments for the three months and nine months ended September 30, 2013 and 2012.
			For the Three Months Ended September 30
			($ in thousands)
			Sand Segment				Fuel Segment				Other				Total
			2013		2012		2013		2012		2013		2012		2013		2012
		Statements of Operations Data:
		Revenues	$	47,451	$	17,221	$	222,790	$	158,781	$	-	$	-	$	270,241	$	176,002
		Cost of product	11,944		4,823		209,129		154,218		-		-		221,073		159,041
		Operations and maintenance	13,809		2,151		3,854		2,358		-		-		17,663		4,509
		Selling, general and administrative expenses	2,606		1,390		1,701		1,085		1,366		-		5,673		2,475
		Segment operating expenses (a)	28,359		8,364		214,684		157,661		1,366		-		244,409		166,025
		Segment income	19,092		8,857		8,106		1,120		-1,366		-		25,832		9,977
		Depreciation, depletion and amortization	2,715		1,534		3,675		700		-		-		6,390		2,234
		Equity-based compensation expense	-		-		-		-		2,300		-		2,300		-
		IPO transaction-related costs	-		-		44		-		-		-		44		-
		Loss (gain) on disposal of equipment	-4		-13		-		5		-		-		-4		-8
		Interest expense	377		2,161		3		189		1,265		-		1,645		2,350
		Loss from debt restructuring, net	-		674		-		-		-		-		-		674
		Loss (gain) on early extinguishment of debt	-		-		-		-		-		-		-		-
		Other (income)	-107		-14		-11		-8		-		-		-118		-22
		Income (loss) before taxes	$	16,111	$	4,515	$	4,395	$	234	$	-4,931	$	-	$	15,575	$	4,749
		Balance Seet Data (at period end):													As of September 30, 2013		As of December 31, 2012
		Sand segment													$	134,932	$	121,498
		Fuel segment													173,134		74,289
		Other													31,933		2
		Total assets													$	339,999	$	195,789
	(a)         For segment reporting purposes, operating expenses exclude depreciation, depletion, amortization, asset-related transactions, equity-based compensation, and IPO-related transaction costs.  Segment operating income (loss) excludes interest expense, taxes, and other items of income or expense.
			For the Nine Months Ended September 30
			($ in thousands)
			Sand Segment				Fuel Segment				Other				Total
			2013		2012		2013		2012		2013		2012		2013		2012
		Statements of Operations Data:
		Revenues	$	113,972	$	47,731	$	513,253	$	404,701	$	-	$	-	$	627,225	$	452,432
		Cost of product	32,765		12,325		482,489		390,233		-		-		515,254		402,558
		Operations and maintenance	28,427		5,953		9,303		6,698		-		-		37,730		12,651
		Selling, general and administrative expenses	6,904		4,241		4,290		3,440		2,685		-		13,879		7,681
		Segment operating expenses (a)	68,096		22,519		496,082		400,371		2,685		-		566,863		422,890
		Segment income	45,876		25,212		17,171		4,330		-2,685		-		60,362		29,542
		Depreciation, depletion and amortization	7,672		4,524		6,794		2,034		-		-		14,466		6,558
		Equity-based compensation expense	-		-		-		-		3,521		-		3,521		-
		IPO transaction-related costs	6,983		-		2,182		-		1,801		-		10,966		-
		Loss on disposal of equipment	-4		-8		-		5		-		-		-4		-3
		Interest expense	7,011		7,369		334		597		1,963		-		9,308		7,966
		Loss from debt restructuring, net	-		674		-		-		-		-		-		674
		Loss (gain) on early extinguishment of debt	2,930		-		-2,023		-		-		-		907		-
		Other (income)	-244		-14		-33		-24		-		-		-277		-38
		Income (loss) before taxes	$	21,528	$	12,667	$	9,917	$	1,718	$	-9,970	$	-	$	21,475	$	14,385
		Balance Seet Data (at period end):													As of September 30, 2013		As of December 31, 2012
		Sand segment													$	134,932	$	121,498
		Fuel segment													173,134		74,289
		Other													31,933		2
		Total assets													$	339,999	$	195,789
	(a)         For segment reporting purposes, operating expenses exclude depreciation, depletion, amortization, asset-related transactions, equity-based compensation, and IPO-related transaction costs. Segment operating income (loss) excludes interest expense, taxes, and other items of income or expense.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	13.       FAIR VALUE MEASUREMENTS
	We periodically entered into interest rate swaps and futures contracts in accordance with its risk management strategy to manage the risk associated with changing interest rates and fuel prices.  We do not use derivative financial instruments for trading or speculative purposes. As of September 30, 2013 and December 31, 2012, we did not have any outstanding interest rate swaps.  As of September 30, 2013 and December 31, 2012, we had 22 and 188 open contracts, respectively, to manage fuel price risk.  For the three months ended September 30, 2013, the net realized losses from fuel-related futures totaled approximately $252,000.  For the nine months ended September 30, 2012, realized gains totaled approximately $700,000.  For the three and nine months ended September 30, 2012, the net realized losses totaled approximately $1.7 million and $775,000, respectively.  As of September 30, 2013 and 2012, we had unrealized gains of approximately $18,000 and unrealized losses of approximately $257,000, respectively.  These amounts are reported in cost of fuel in the unaudited condensed combined statements of operations.
	We adopted FASB ASC 820, which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. FASB ASC 820 applies to other accounting pronouncements that require or permit fair value measurements; however, it does not require any new fair value measurements.
	FASB ASC 820 establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows.
	·                  Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
	·                  Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument.
	·                  Level 3 inputs are measured based on prices or valuation models that require inputs that are both significant to the fair value measurement and less observable from objective sources.
	Our valuation models consider various inputs including (a) mark to market valuations, (b) time value and, (c) credit worthiness of valuation of the underlying measurement.
	The determination of the fair value of our letters of credit is based on fees currently charged for similar agreements.  The carrying amounts and fair values of our other financial instruments subject to fair value disclosures have been calculated based upon market quotes and present value calculations based on our current estimated incremental borrowing rates for similar types of borrowing arrangements, which are presented in the table below (in thousands):
		September 30, 2013
		Carrying		Fair Value
		Amount
	Long-term debt, including current maturities	$	108,954	$	108,954
	Derivative liability	$	18	$	18
		December 31, 2012
		Carrying		Fair Value
		Amount
	Long-term debt, including current maturities	$	138,962	$	143,288
	Derivative asset	$	18	$	18

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	14.       SUBSEQUENT EVENTS
	Third Quarter Distribution
	On October 21, 2013, the Board of Directors approved a quarterly distribution of $0.86 per common unit.  The distribution will be paid on November 14, 2013 to holders of record as of November 6, 2013.  We expect to distribute approximately $20.0 million to our unitholders.  We will also distribute approximately $0.7 million to the CEO and the Sand Officer pursuant to terms of the LTIP.
	As described more fully in Note 6 Commitments and Contingencies, the Partnership’s primary bank issued a $3.7 million letter of credit to secure open account purchases of transmix and pipeline tariffs.
	On November 9, 2013, the Partnership entered into a mining agreement with the Town of Auburn, Wisconsin (“the Town”) that addresses local regulations related to sand mining and sand processing activities at the Partnership’s New Auburn, Wisconsin facility.  The agreement expires on December 31, 2043.  The agreement covers hours of operation, use of roads, control of light and noise, air quality and fugitive dust, control of waste materials, groundwater standards, and property value assurance (“PVA”).  The PVA provisions include the Partnership’s guaranty of certain owners’ property values, as defined in the agreement, and set forth the terms by which the Partnership is required to make future payments to the specified property owners, if any.
	The Partnership is required to pay the property owner the excess of fair market value over selling price, if any.  In addition, if the owner’s property fails to sell after 270 days from the date listed for sale, the Partnership is obligated to purchase the property for fair market value.  The agreement defines fair market value using one of two methods as follows: (i) the value identified in the Town’s 2011 tax rolls plus 10%; or, in the event the property owner believes the other method does not accurately reflect fair market value, (ii) a then current appraisal prepared by a third party expert using comparables for similar properties not located within one-quarter mile of a mine site.  In the event the property owner sells the property for an amount exceeding fair market value, the Partnership is under no obligation to make payment.  The PVA provision runs with the land and is binding on the property owners, the Partnership, and their heirs, grantees, representatives, successors, and assigns.
	On November 1, 2013, and November 7, 2013, the Partnership entered into two interest rate swap agreements to manage interest rate risk associated with our variable rate borrowings.  The total notional amount of the first interest swap is $25 million and has an effective date of October 14, 2014.  The fixed interest rate is 1.332% and the maturity date is October 16, 2017. The total notional amount of the second interest swap is $25 million and has an effective date of October 14, 2014.  The fixed interest rate is 1.255% and the maturity date is October 16, 2017.  These rates do not include the Applicable Margin as such term in defined in our Credit Agreement.  The Applicable Margin will vary over time based on changes in the Leverage Ratio as this term is also defined in our Credit Agreement.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
SIGNIFICANT ACCOUNTING POLICIES	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period.  We evaluate our estimates and assumptions on a regular basis.  We base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources.  Actual results could differ from those estimates and such differences could be material.
Revenue Recognition	'
	Revenue Recognition
	Our revenue is recognized when persuasive evidence of an arrangement exists, delivery of products has occurred, the sales price charged is fixed or determinable, and collectability is reasonably assured. This generally means that we recognize revenue when our products leave its facilities.  Sand and fuel are generally transported via railcar or trucking companies hired by the customer.
	We sell some of our Sand segment products under short-term price agreements or at prevailing market rates.  The majority of our Sand segment revenues are realized through take-or-pay supply agreements with large oilfield services companies.  The initial terms of these contracts expire between 2013 and 2021.  These agreements define, among other commitments, the volume of product that our customers must purchase, the volume we must provide and the price that we will charge, as well as the rate that our customers will pay. Prices under these agreements are generally fixed and subject to adjustment, upward or downward, only for certain changes in published producer cost indices or market factors.  With respect to the take-or-pay arrangements, if the customer is unable to carry forward minimum quantity deficiencies, we recognize Sand segment revenues to the extent of the minimum contracted quantity, assuming payment has been received or is reasonably assured.  If deficiencies can be carried forward, receipts in excess of actual sales are recognized as deferred revenues until production is actually taken or the right to carry forward minimum quantities expires.
	Sand segment revenues from sales to customers who have advanced payments to us are invoiced to accounts receivable and recognized as revenue at the gross contractual rate per ton.  Subsequently, we recognize a reduction of accounts receivable and a corresponding reduction in the “advances from customers” liability (net of accrued interest) for the contracted repayment rate per ton.  As of September 30, 2013, we have satisfied the customer advances in full.
	Transportation revenue is reported in other revenue and is derived from charging our customers: (i) to deliver product to their locations, (ii) to deliver product to a transload site from which customers are able to take possession, or (iii) for leased rail cars used to transport product to the customer’s location.  Transportation expense is the cost we pay to ship (i) product from our production facilities to customer facilities, (ii) to a transload site from which customers can take possession or (iii) to a third party for lease of rail cars which are then leased to other customers to transport the product to the customer’s location, and it is included in operations and maintenance costs.
	We recognize Fuel segment revenue related to our terminals, reclamation, transportation services, and sales of motor fuels, net of trade discounts and allowances, in the reporting period in which the services are performed and motor fuel products are transferred from our terminals, title and risk of ownership pass to the customer, collection of the relevant receivable is probable, persuasive evidence of an arrangement exists and the sales price is fixed or determinable.  Our Fuel segment also sells renewable identification numbers (“RINS”) under a contractual arrangement.  The Fuel segment records RINS as a reduction in the cost of product when they become eligible for sale under rules established by the Environmental Protection Agency.  For the three months ended September 30, 2013 and 2012, RINS reduced cost of product by $2.2 million and $0, respectively.  For the nine months ended September 30, 2013 and 2012, RINS reduced cost of product by $5.0 million and $0, respectively.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	Fair value is an exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Hierarchy Levels 1, 2, or 3 are terms for the priority of inputs to valuation techniques used to measure fair value.  Hierarchy Level 1 inputs are quoted prices in active markets for identical assets or liabilities.  Hierarchy Level 2 inputs are inputs other than quoted prices included with Level 1 that are directly or indirectly observable for the asset or liability. Hierarchy Level 3 inputs are inputs that are not observable in the market.
	Our financial instruments consist primarily of cash and cash equivalents, restricted cash and cash equivalents, accounts receivable, accounts payable and debt instruments.  The carrying amounts of cash and cash equivalents, restricted cash and cash equivalents, accounts receivable and accounts payable are representative of their fair values due to their short maturities.  The carrying amount for our $150 million senior secured revolving credit facility approximates fair value because the underlying instrument includes provisions that adjust our interest rates based on current market rates.  We determined the fair value of the Predecessor’s debt instruments using Level 2 inputs.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments that potentially subject us to concentration of credit risk are cash and cash equivalents and trade accounts receivable.  Our cash and cash equivalents were fully insured as of December 31, 2012 due to a temporary federal program in effect from December 31, 2010 through December 31, 2012.  Under the program, there is no limit to the amount of insurance for eligible accounts.  Beginning in 2013, insurance coverage reverted to $250,000 per depositor at each financial institution and certain of our cash balances did exceed federally insured limits as of September 30, 2013.  We maintain our cash and cash equivalents in financial institutions we consider to be of high credit quality.
	We provide credit, in the normal course of business, to customers located throughout the United States.  We perform ongoing credit evaluations of our customers and generally do not require collateral.  In addition, we regularly evaluate our credit accounts for loss potential.
	Our largest two customer balances represented 17% and 13% of the trade accounts receivable balance as of September 30, 2013 while the top two customer balances represented 15% and 14% as of December 31, 2012, respectively.  No other customer balance exceeded 10% of the total trade accounts receivable balance as of September 30, 2013 and December 31, 2012.
	No individual customer represented more than 10% of revenues for the nine months ended September 30, 2013 while one customer individually represented 13% of revenues for the nine months ended September 30, 2012.
Restricted Cash and Equivalents	'
	Restricted Cash and Equivalents
	The Partnership is required under agreements with our chief executive officer (“CEO”) and an officer in our Sand segment (the “Sand Officer”) to establish and maintain Rabbi Trusts which are used to fund deferred compensation as described in the agreements.  Restricted cash and equivalents are invested in short-term instruments at market rates; therefore the carrying value approximates fair value.
Accounts Receivable and Allowance for Doubtful Accounts	'
	Accounts Receivable and Allowance for Doubtful Accounts
	Trade accounts receivable are recognized at their invoiced amounts and do not bear interest.  We maintain an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments.  We estimate our allowances for doubtful accounts based on specifically identified amounts that are believed to be uncollectible.  If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances for doubtful accounts might be required.  After all attempts to collect a receivable have failed, the receivable is written off against the allowance for doubtful accounts. The allowance for doubtful accounts was approximately $0.38 million at September 30, 2013, and $0.12 million at December 31, 2012.
Inventories	'
	Inventories
	Finished goods inventories consist of dried sand and refined motor fuel products.  All inventories are stated at the lower of cost or market using the average cost method.  Raw materials inventories consist of wet-sand stockpiles and transmix feedstock.  Raw materials inventories are stated at the lower of cost or market using the average cost method.  Overhead in our Sand segment is capitalized at an average rate per unit based on actual costs incurred.  Our Fuel segment does not capitalize overhead to its refined transmix inventory because turnover is high and the quantities are generally modest in comparison to our finished fuel inventories we purchase from third party refiners.
Accounting for Renewable Identification Numbers	'
	Accounting for Renewable Identification Numbers
	The Fuel segment is required to comply with federal laws that regulate biofuels and renewable identification numbers.  RINS are serial numbers assigned to biofuels for the purpose of tracking its production, use, and trading as required by the United States Environmental Protection Agency’s Renewable Fuel Standard implemented according to the Energy Policy Act of 2005.  Generally, companies that refine petroleum-based fuels are obligated to meet certain quotas based on the volume of fuel they introduce into the marketplace.  The Partnership is required to satisfy these obligations to the extent previously non-certified fuels are included or introduced into transmix feedstock.  The Partnership accounts for these direct obligations as a liability until satisfied.  As of September 30, 2013 and December 31, 2012, accrued liabilities include $0.2 million and $0 million, respectively, for obligations under the Energy Policy Act of 2005.
	The Fuel segment routinely purchases ethanol for blending with gasoline.  To a lesser extent, the Fuel segment purchases biodiesel for blending with diesel.  The Fuel segment has the option to purchase these biofuels with or without RINS.  RINS have value because there is an active trading market between buyers and sellers.  The supplier offers biofuels at two price points.  The supplier has one price, generally higher, that includes both the physical product and the RINS.  The second price, generally lower, is for the product exclusive of the RINS.  The Fuel segment generally purchases the biofuels and the RINS.
	The Fuel segment accounts for RINS in a manner similar to the purchase of conventional fuels.  At point of purchase, the total transaction cost is charged to cost of products.  This includes the cost of the embedded RINS.  For inventory valuation, the RINS value is removed and reported separately as other current assets and the offsetting credit allocated to cost of product.  For biofuels purchases that include RINS, this treatment allows consistent measurement of margins without regard to the RINS.  The Fuel segment values separately reported RINS at fair value using Level 1 inputs.  As of September 30, 2013 and December 31, 2012, other current assets include RINS valued at $1.0 million and $0.6 million, respectively.
Motor Fuel Taxes	'
	Motor Fuel Taxes
	We report excise taxes on motor fuels on a gross basis.  For the three months ended September 30, 2013 and 2012, excise taxes included in fuel revenues and cost of fuel totaled approximately $12.6 million and $9.6 million, respectively. For the nine months ended September 30, 2013 and 2012, excise taxes included in fuel revenues and cost of product totaled approximately $36.3 million and $23.2 million, respectively.
Direct Financing Lease Receivable	'
	Direct Financing Lease Receivable
	In July 2012, we entered into an agreement with a third party in which we built a wet sand processing plant and the third party agreed to operate the plant for the purpose of processing wet sand.  We pay a specified fee per ton of processed sand purchased by us for the ten-year term of the agreement and the full amount is recorded as raw materials cost.  In turn, we withhold a fixed fee per ton as payment by the third party for eventual transfer of ownership of the plant.  The initial cost of the plant totaling $2.7 million was recognized as a direct financing lease receivable in September 2012.  The fee from the third party will no longer be withheld when we recover the full cost of the plant including interest at 6.0% per annum.  We anticipate receiving the full amount of this receivable within two years from inception of the agreement and, accordingly, we classified a portion of the receivable as a current asset based on our anticipated processed sand purchases.  We routinely monitor compliance with payment terms and assess the account for collectability.
Property, Plant and Equipment, net	'
	Property, Plant and Equipment, net
	We recognize purchases of property, plant and equipment at cost, including capitalized interest.  Maintenance, repairs and renewals are expensed when incurred. Additions and significant improvements are capitalized.  Disposals are removed at cost less accumulated depreciation and any gain or loss from dispositions is recognized in income.
	Depreciation and amortization of other property, plant and equipment is provided for, commencing when such assets become operational, on the straight-line basis over the following estimated useful lives.
		Useful Lives (in Years)
	Building and land improvements including assets under capital lease	10 – 39
	Tanks and equipment	7 – 40
	Railroad and related improvements	20 – 40
	Sewer connection	15
	Machinery and equipment	5 – 10
	Plant equipment including assets under capital lease	5 – 7
	Industrial vehicles	3 – 7
	Furniture, office equipment, and software	3 – 7
	Leasehold improvements	3 – 5 or lease term, whichever is less
	For the three months ended September 30, 2013 and 2012, depreciation and amortization expense totaled $3.6 million and $2.1 million, respectively.  For the nine months ended September 30, 2013 and 2012, depreciation and amortization expense totaled $10.1 million and $6.3 million, respectively.
Mineral Resources, net	'
	Mineral Resources, net
	Mineral resources are initially recognized at cost, which approximates the estimated fair value as of the date of acquisition.  The provision for depletion of the cost of mineral resources is computed on the units-of-production method.  Under this method, we compute the provision by multiplying the total cost of the mineral resources by a rate arrived at dividing the physical units of sand produced during the period by the total estimated mineral resources at the beginning of the period.  Depletion expense for the three months ended September 30, 2013 and 2012 totaled approximately $9,000 and $13,000, respectively.  Depletion expense for the nine months ended September 30, 2013 and 2012 totaled approximately $23,000 and $39,000, respectively.
Deferred Public Offering Costs	'
	Deferred Public Offering Costs
	Deferred Public Offering Costs consist primarily of direct and incremental professional fees incurred related to our IPO and totaled $3.6 million as of December 31, 2012.  We initially deferred these costs and subsequently charged them against IPO proceeds.
Intangible Assets	'
	Intangible Assets
	Intangible assets consist of trade names, customer relationships, supply and transportation arrangements, and a non-compete agreement.  Trade names are amortized on a straight-line basis over 10 years; customer relationships are amortized using the economic benefits method over 16 years; supply and transportation arrangements are amortized using the straight-line method over varying periods up to four years; and non-compete agreements  are amortized on a straight-line basis over four years.
	For the three months ended September 30, 2013 and 2012, amortization expense totaled $2.8 million and $0.1 million, respectively.  For the nine months ended September 30, 2013 and 2012, amortization expense totaled $4.4 million and $0.2 million, respectively.
Impairment or Disposal of Long-Lived Assets	'
	Impairment or Disposal of Long-Lived Assets
	In accordance with FASB ASC 360-10-05, Impairment or Disposal of Long-Lived Assets, long-lived assets such as property, plant, and equipment, and intangible assets subject to amortization are reviewed for impairments whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable.  If circumstances require a long-lived asset be tested for possible impairment, we first compare undiscounted cash flows expected to be generated by an asset to the carrying value of the asset. If the carrying value of the long-lived asset is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value.  Assets to be disposed of are reported at the lower of the carrying amount or fair value less selling costs. The recoverability of intangible assets subject to amortization is also evaluated whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. In management’s opinion, no impairment of long-lived assets exists at September 30, 2013 and December 31, 2012.
Deferred Financing Costs	'
	Deferred Financing Costs
	Financing costs that are directly and incrementally associated with new borrowings are capitalized and amortized over the term of our credit facility using the straight-line method that approximates the effective interest method.
Goodwill	'
	Goodwill
	Goodwill is not amortized and represents the excess purchase price of the Direct Fuels acquisition over the estimated fair value of the net identifiable assets acquired.  As of September 30, 2013 and December 31, 2012, goodwill totaled $29.3 million and $0, respectively.  As of September 30, 2013, goodwill is associated with our Fuel segment.  In accordance with GAAP, we will perform impairment testing of goodwill assets no less than annually unless indicators of impairment exist in interim periods.  The impairment test for goodwill uses a two-step process, which is performed at the entity level (the reporting unit).  Step one compares the fair value of the reporting unit (calculated using the enterprise value-market capitalization approach) to its carrying value.  If the carrying value exceeds the fair value, there is a potential impairment and step two must be performed.  Step two compares the carrying value of the reporting unit’s goodwill to the implied fair value (i.e., the fair value of the reporting unit less the fair value of the unit’s assets and liabilities, including identifiable intangible assets).  If the carrying value of goodwill exceeds its implied fair value, we record the excess as an impairment charge to earnings.  We will perform our goodwill impairment test no less than annually.  During September 2011, FASB issued Accounting Standards Update (“ASU”) No. 2011-08, “Testing Goodwill for Impairment”. This ASU is designed to simplify how entities test goodwill for impairment. Under the new standard, an entity may first assess qualitative factors to determine whether it is more likely than not that the fair value of an asset group is less than the carrying amount, for the purpose of determining whether it is necessary to estimate the fair value of the asset group to which the goodwill relates.
Derivative Instruments and Hedging Activities	'
	Derivative Instruments and Hedging Activities
	We account for derivatives and hedging activities in accordance with FASB ASC 815-10-05, Accounting for Derivative Instruments and Certain Hedging Activities, which requires entities to recognize all derivative instruments as either assets or liabilities in the balance sheet at their respective fair values.  For financial instruments that do not qualify as an accounting hedge, changes in fair value of the assets and liabilities are recognized in earnings.  Our policy is to not hold or issue derivative instruments for trading or speculative purposes.
Equity-Based Compensation and Equity Incentive Plan	'
	Equity-Based Compensation and Equity Incentive Plan
	We account for equity-based compensation by recognizing an expense in the financial statements based on the fair value method.  The fair value method requires that a fair value be assigned to a unit grant on its grant date and that this value be amortized over the grantees’ service period.  Restricted and phantom units have a fair value equal to the fair market price of the common units on the date of the grant.  We amortize the fair value of the restricted and phantom units over the vesting period using the straight-line method.  The fair value of a certain equity award to a key employee was determined using a Monte Carlo simulation.  We calculated a forfeiture rate to estimate the equity-based awards that will ultimately vest based on types of awards and historical experience.  For performance-based awards, we make estimates as to the probability of the underlying performance being achieved and record expense if the performance will probably be achieved.
Business Segment	'
	Business Segments
	We have two operating segments.  The Sand segment consists of the production and sale of various grades of industrial sand primarily used in the extraction of oil and natural gas and the production of building products and foundry materials.  The Fuel segment operates two transmix processing facilities that are located in the Dallas-Fort Worth area and Birmingham, Alabama.  In addition to refining transmix, the Fuel segment sells a suite of complementary fuel products and services, including third-party terminaling services, the sale of wholesale petroleum products, certain reclamation services (which consist primarily of tank cleaning services) and blending of renewable fuels.  For operations and other Partnership activities not managed through our two operating segments, these items of income, if any, and costs are presented herein as “Other.”  Our chief operating decision maker is our chief executive officer.  The chief operating decision maker allocates resources and assesses performance of the business and other activities at the reporting segment level.
Other Reclassifications	'
	Other Reclassifications
	We reclassified certain prior period financial statement balances to conform to the current period presentation.  These reclassifications had no effect on recorded net income or loss.

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2013
ORGANIZATION AND BASIS OF PRESENTATION	'
Schedule of reconciliation of fair values of the assets acquired and liabilities assumed related to the acquiree's purchase price	'
	The reconciliation of fair values (in thousands) of the assets acquired and liabilities assumed related to the Direct Fuel purchase price follows:
	Total purchase price	$	98,277
	Fair value of identifiable assets and liabilities acquired:
	Cash	6,197
	Accounts receivable, net	9,845
	Other current assets	13,146
	Property, plant and equipment	14,897
	Intangible assets	45,080
	Goodwill	29,264
	Total assets acquired	118,429
	Less accounts payable and accrued liabilities	8,652
	Less dividend payable	11,500
	Total current liabilities	20,152
	Net assets acquired	$	98,277
Unaudited financial information excludes acquisition and integration costs and does not give effect to any estimated and potential cost savings or other operating efficiencies	'
		For the Three Months Ended				For the Nine Months Ended
		September 30				September 30
		2013		2012		2013		2012
		($ in thousands)
	Revenues	$	270,241	$	266,482	$	750,447	$	707,850
	Net income	$	15,404	$	6,342	$	22,410	$	14,861

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
SIGNIFICANT ACCOUNTING POLICIES	'
Schedule of estimated useful lives of property, plant and equipment	'
		Useful Lives (in Years)
	Building and land improvements including assets under capital lease	10 – 39
	Tanks and equipment	7 – 40
	Railroad and related improvements	20 – 40
	Sewer connection	15
	Machinery and equipment	5 – 10
	Plant equipment including assets under capital lease	5 – 7
	Industrial vehicles	3 – 7
	Furniture, office equipment, and software	3 – 7
	Leasehold improvements	3 – 5 or lease term, whichever is less

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
INVENTORIES	'
Schedule of inventories	'
	Inventories consisted of the following (in thousands):
		As of		As of
		September 30,  2013		December 31,  2012
	Refined fuels	$	8,158	$	11,323
	Fuel raw materials and supplies	7,444		910
	Sand raw materials	9,489		8,317
	Sand work in process	2,261		1,598
	Sand finished goods	2,445		700
	Total inventory	$	29,797	$	22,848

EQUITYBASED_COMPENSATION_Table

EQUITY-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2013
EQUITY-BASED COMPENSATION	'
Summary of awards granted during the post-IPO period	'
		Total Units	Phantom Units	Restricted Units	Fair Value per Unit
					at Award Date
	Employees (including CEO and Sand officer)	1,087,648	1,087,648	-	$	17
	Board of directors (independent)	10,587	-	10,587	17
	Total outstanding at September 30, 2013	1,098,235	1,087,648	10,587	$	17

EARNINGS_PER_COMMON_UNIT_Table

EARNINGS PER COMMON UNIT (Tables)	9 Months Ended
	Sep. 30, 2013
EARNINGS PER COMMON UNIT	'
Schedule of computation of basic and diluted earnings per unit	'
		For the Three Months Ended September 30, 2013
		Income		Units	Per Unit
		(Numerator)		(Denominator)	Amount
	Basic earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Total	$	15,404,000	24,015,662	$	0.64
	Diluted earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Weighted average potentially dilutive units outstanding			5,627
	Total	$	15,404,000	24,021,289	$	0.64
		For the Nine Months Ended September 30, 2013
		Income		Units	Per Unit
		(Numerator)		(Denominator)	Amount
	Basic earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Total	$	8,055,000	24,015,662	$	0.34
	Diluted earnings per unit:
	Weighted average common units outstanding			23,219,680
	Weighted average phantom units deemed participating securities			795,982
	Weighted average potentially dilutive units outstanding			5,038
	Total	$	8,055,000	24,020,700	$	0.34

IPO_TRANSACTIONRELATED_EXPENSE1

IPO TRANSACTION-RELATED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
IPO TRANSACTION-RELATED EXPENSES	'
Summary of IPO transaction related expenses	'
	The following table summarizes these costs (in thousands):
		Total for the Period
		May 14, 2013
		through
		September 30, 2013
	Incentive compensation:
	Compensation and payroll-related costs for termination of LTIC plan	$	6,512
	Incentive compensation and payroll-related costs to other management employees	2,853
	Other IPO-related costs	1,601
	Total IPO transaction-related expenses	$	10,966

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2013
SEGMENT REPORTING	'
Schedule of financial information concerning the entity's reportable segments	'
			For the Three Months Ended September 30
			($ in thousands)
			Sand Segment				Fuel Segment				Other				Total
			2013		2012		2013		2012		2013		2012		2013		2012
		Statements of Operations Data:
		Revenues	$	47,451	$	17,221	$	222,790	$	158,781	$	-	$	-	$	270,241	$	176,002
		Cost of product	11,944		4,823		209,129		154,218		-		-		221,073		159,041
		Operations and maintenance	13,809		2,151		3,854		2,358		-		-		17,663		4,509
		Selling, general and administrative expenses	2,606		1,390		1,701		1,085		1,366		-		5,673		2,475
		Segment operating expenses (a)	28,359		8,364		214,684		157,661		1,366		-		244,409		166,025
		Segment income	19,092		8,857		8,106		1,120		-1,366		-		25,832		9,977
		Depreciation, depletion and amortization	2,715		1,534		3,675		700		-		-		6,390		2,234
		Equity-based compensation expense	-		-		-		-		2,300		-		2,300		-
		IPO transaction-related costs	-		-		44		-		-		-		44		-
		Loss (gain) on disposal of equipment	-4		-13		-		5		-		-		-4		-8
		Interest expense	377		2,161		3		189		1,265		-		1,645		2,350
		Loss from debt restructuring, net	-		674		-		-		-		-		-		674
		Loss (gain) on early extinguishment of debt	-		-		-		-		-		-		-		-
		Other (income)	-107		-14		-11		-8		-		-		-118		-22
		Income (loss) before taxes	$	16,111	$	4,515	$	4,395	$	234	$	-4,931	$	-	$	15,575	$	4,749
		Balance Seet Data (at period end):													As of September 30, 2013		As of December 31, 2012
		Sand segment													$	134,932	$	121,498
		Fuel segment													173,134		74,289
		Other													31,933		2
		Total assets													$	339,999	$	195,789
	(a)         For segment reporting purposes, operating expenses exclude depreciation, depletion, amortization, asset-related transactions, equity-based compensation, and IPO-related transaction costs.  Segment operating income (loss) excludes interest expense, taxes, and other items of income or expense.
			For the Nine Months Ended September 30
			($ in thousands)
			Sand Segment				Fuel Segment				Other				Total
			2013		2012		2013		2012		2013		2012		2013		2012
		Statements of Operations Data:
		Revenues	$	113,972	$	47,731	$	513,253	$	404,701	$	-	$	-	$	627,225	$	452,432
		Cost of product	32,765		12,325		482,489		390,233		-		-		515,254		402,558
		Operations and maintenance	28,427		5,953		9,303		6,698		-		-		37,730		12,651
		Selling, general and administrative expenses	6,904		4,241		4,290		3,440		2,685		-		13,879		7,681
		Segment operating expenses (a)	68,096		22,519		496,082		400,371		2,685		-		566,863		422,890
		Segment income	45,876		25,212		17,171		4,330		-2,685		-		60,362		29,542
		Depreciation, depletion and amortization	7,672		4,524		6,794		2,034		-		-		14,466		6,558
		Equity-based compensation expense	-		-		-		-		3,521		-		3,521		-
		IPO transaction-related costs	6,983		-		2,182		-		1,801		-		10,966		-
		Loss on disposal of equipment	-4		-8		-		5		-		-		-4		-3
		Interest expense	7,011		7,369		334		597		1,963		-		9,308		7,966
		Loss from debt restructuring, net	-		674		-		-		-		-		-		674
		Loss (gain) on early extinguishment of debt	2,930		-		-2,023		-		-		-		907		-
		Other (income)	-244		-14		-33		-24		-		-		-277		-38
		Income (loss) before taxes	$	21,528	$	12,667	$	9,917	$	1,718	$	-9,970	$	-	$	21,475	$	14,385
		Balance Seet Data (at period end):													As of September 30, 2013		As of December 31, 2012
		Sand segment													$	134,932	$	121,498
		Fuel segment													173,134		74,289
		Other													31,933		2
		Total assets													$	339,999	$	195,789
	(a)         For segment reporting purposes, operating expenses exclude depreciation, depletion, amortization, asset-related transactions, equity-based compensation, and IPO-related transaction costs. Segment operating income (loss) excludes interest expense, taxes, and other items of income or expense.

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
Schedule of carrying amounts and fair values of other financial instruments subject to fair value disclosures	'
	The carrying amounts and fair values of our other financial instruments subject to fair value disclosures have been calculated based upon market quotes and present value calculations based on our current estimated incremental borrowing rates for similar types of borrowing arrangements, which are presented in the table below (in thousands):
		September 30, 2013
		Carrying		Fair Value
		Amount
	Long-term debt, including current maturities	$	108,954	$	108,954
	Derivative liability	$	18	$	18
		December 31, 2012
		Carrying		Fair Value
		Amount
	Long-term debt, including current maturities	$	138,962	$	143,288
	Derivative asset	$	18	$	18

ORGANIZATION_AND_BASIS_OF_PRES2

ORGANIZATION AND BASIS OF PRESENTATION (Details) (USD $)	0 Months Ended	5 Months Ended	0 Months Ended
	20-May-13	Sep. 30, 2013	20-May-13	8-May-13
			Partnership	Partnership
Initial Public Offering of Emerge Energy Services LP	'	'	'	'
Common units issued in IPO before underwriters' exercise of over-allotment option	'	'	'	7,500,000
Share price (in dollars per share)	'	'	'	$17
Share price net of underwriters discount and structuring fee (in dollars per share)	'	'	'	$15.85
Underwriters' exercise of over-allotment option (in shares)	'	'	209,906	'
Proceeds from IPO	'	'	$122,200,000	'
Proceeds from over commitment allocation to underwriters	'	'	3,300,000	'
Repayment of existing subsidiary debt	'	'	87,600,000	'
Offering expenses paid	10,600,000	'	'	'
Payment of cash-based compensation awards to subsidiary senior management	8,900,000	'	'	'
Amount paid for working capital	'	'	11,500,000	'
Distributions to predecessor owners	'	$19,628,000	$3,600,000	'

ORGANIZATION_AND_BASIS_OF_PRES3

ORGANIZATION AND BASIS OF PRESENTATION (Details 2) (USD $)

3 Months Ended

5 Months Ended

4 Months Ended

9 Months Ended

0 Months Ended

5 Months Ended

0 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

13-May-13

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

15-May-13

15-May-13

15-May-13

15-May-13

31-May-13

15-May-13

Sep. 30, 2013

15-May-13

Customer relationships

Long-term supply and transportation assets

Long-term supply and transportation assets

Non-compete agreement

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Minimum

Maximum

Partnership

Basis of Presentation and Consolidation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

Total Purchase Price

'

'

'

'

'

'

'

'

'

'

'

'

$98,277,000

'

'

Fair Value of Identifiable Assets and Liabilities Acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash

'

'

'

'

'

'

'

'

'

'

'

'

6,197,000

'

'

Accounts receivable, net

'

'

'

'

'

'

'

'

'

'

'

'

9,845,000

'

'

Other current assets

'

'

'

'

'

'

'

'

'

'

'

'

13,146,000

'

'

Property, plant and equipment

'

'

'

'

'

'

'

'

'

'

'

'

14,897,000

'

'

Intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

45,080,000

'

'

Goodwill

29,264,000

'

29,264,000

'

29,264,000

'

0

'

'

'

'

'

29,264,000

'

'

Total assets acquired

'

'

'

'

'

'

'

'

'

'

'

'

118,429,000

'

'

Less accounts payable and accrued liabilities

'

'

'

'

'

'

'

'

'

'

'

'

8,652,000

'

'

Less dividend payable

'

'

'

'

'

'

'

'

'

'

'

'

11,500,000

'

'

Total current liabilities

'

'

'

'

'

'

'

'

'

'

'

'

20,152,000

'

'

Net assets acquired

'

'

'

'

'

'

'

'

'

'

'

'

98,277,000

'

'

Cash paid

'

'

'

'

'

'

'

'

'

'

'

22,900,000

'

'

'

Common units issued

'

'

'

'

'

'

'

'

'

'

'

3,180,612

'

'

'

Amount transferred in EMES common units

'

'

'

'

'

'

'

'

'

'

'

53,700,000

'

'

'

Long term debt assumed

'

'

'

'

'

'

'

'

'

'

'

21,700,000

'

'

'

Estimated useful life of intangible assets

'

'

'

'

'

'

'

'16 years

'3 months

'18 months

'4 years

'

'

'

'

Transaction costs

'

'

'

'

'

'

'

'

'

'

'

'

'

1,500,000

'

Additional information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total revenues

270,241,000

176,002,000

'

'

627,225,000

452,432,000

'

'

'

'

'

'

'

127,200,000

'

Net income (loss)

15,404,000

4,729,000

8,055,000

13,124,000

21,179,000

14,324,000

'

'

'

'

'

'

'

600,000

'

Unaudited pro forma financial information and adjustments for income from operations, including depreciation and amortization, as well as the effects of financing the acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revenues

270,241,000

266,482,000

'

'

750,447,000

707,850,000

'

'

'

'

'

'

'

'

'

Net income (loss)

$15,404,000

$6,342,000

'

'

$22,410,000

$14,861,000

'

'

'

'

'

'

'

'

'

SIGNIFICANT_ACCOUNTING_POLICIE3

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

15-May-13

item

item

item

Senior secured revolving credit facility

Trade names

Customer relationships

Supply and transportation arrangements

Non-compete agreement

Sewer connection

Customer one

Customer one

Customer two

Customer two

Minimum

Minimum

Minimum

Minimum

Minimum

Minimum

Minimum

Minimum

Maximum

Maximum

Maximum

Maximum

Maximum

Maximum

Maximum

Maximum

Maximum

Fuel segment

Fuel segment

Sand segment

Trade accounts receivable balance

Trade accounts receivable balance

Trade accounts receivable balance

Trade accounts receivable balance

Building and land improvements including assets under capital lease

Tanks and equipment

Railroad and related improvements

Machinery and equipment

Plant equipment including assets under capital lease

Industrial vehicles

Furniture, office equipment, and software

Leasehold improvements

Building and land improvements including assets under capital lease

Tanks and equipment

Railroad and related improvements

Machinery and equipment

Plant equipment including assets under capital lease

Industrial vehicles

Furniture, office equipment, and software

Leasehold improvements

item

Senior secured revolving credit facility

Senior secured revolving credit facility

Credit concentration risk

Credit concentration risk

Credit concentration risk

Credit concentration risk

Revenue Recognition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduction in cost of product due to RINS

$2,200,000

$0

$5,000,000

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value of Financial Instruments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

150,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000,000

10,000,000

Concentration of Credit Risk

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Insurance coverage per depositor at each financial institution

250,000

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of largest customers

'

'

2

1

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration risk percentage

'

'

'

'

'

'

'

'

'

'

'

17.00%

15.00%

13.00%

14.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts Receivable and Allowance for Doubtful Accounts

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for doubtful accounts

378,000

'

378,000

'

120,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounting for Renewable Identification Numbers

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of price points of biofuels products

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of higher price points of biofuels products

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

RINS obligations included in accrued liabilities

200,000

'

200,000

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

RINS included in other current assets

1,000,000

'

1,000,000

'

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Motor Fuel Taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cost of fuel

12,600,000

9,600,000

36,300,000

23,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Direct Financing Lease Receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of the agreement

'

'

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Initial cost of the plant

'

2,700,000

'

2,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest (as a percent)

'

'

6.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Anticipated period from inception of agreement for receiving the full value of receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

Property, Plant and Equipment, net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Useful lives

'

'

'

'

'

'

'

'

'

'

'15 years

'

'

'

'

'10 years

'7 years

'20 years

'5 years

'5 years

'3 years

'3 years

'3 years

'

'39 years

'40 years

'40 years

'10 years

'7 years

'7 years

'7 years

'5 years

'

'

'

Depreciation and amortization expense

3,600,000

2,100,000

10,100,000

6,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Mineral Resources, net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Depletion expense

9,000

13,000

23,000

39,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred Public Offering Costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred public offering costs

'

'

'

'

3,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intangible Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization period

'

'

'

'

'

'

'10 years

'16 years

'4 years

'4 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization expense

2,800,000

100,000

4,413,000

237,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment or Disposal of Long-Lived Assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of long-lived assets

'

'

0

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill

$29,264,000

'

$29,264,000

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Segments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating business segments

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of transmix processing facilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventories	'	'
Total inventory	$29,797	$22,848
Fuel Segment	'	'
Inventories	'	'
Refined fuels	8,158	11,323
Raw materials and supplies	7,444	910
Sand Segment	'	'
Inventories	'	'
Raw materials	9,489	8,317
Work in process	2,261	1,598
Finished goods	$2,445	$700

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

Sep. 30, 2013

Dec. 31, 2012

20-May-13

15-May-13

15-May-13

Sep. 30, 2013

Sep. 30, 2013

15-May-13

Sep. 30, 2013

13-May-13

Sep. 30, 2013

15-May-13

13-May-13

15-May-13

13-May-13

Sep. 30, 2013

15-May-13

Sep. 30, 2013

15-May-13

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

13-May-13

15-May-13

Sep. 30, 2013

Sep. 30, 2013

15-May-13

15-May-13

Sep. 30, 2013

Oct. 23, 2013

24-May-13

15-May-13

Oct. 23, 2013

Sep. 30, 2013

15-May-13

15-May-13

15-May-13

15-May-13

15-May-13

15-May-13

15-May-13

Partnership

Partnership

Partnership

Sand segment

Fuel segment

Senior secured credit facilities

Senior secured credit facilities

Senior secured credit facilities

Senior secured credit facilities

Term A note

Term A note

Capital expenditure Term B line of credit

Capital expenditure Term B line of credit

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Term loan

Term loan

Term loan

Term loan

Term loan

Second Lien Credit Agreement

Third Lien Credit Agreement

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

Letters of credit

SSH

DF Parent

Sand segment

Sand segment

Sand segment

Sand segment

Sand segment

Sand segment

Sand segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Fuel segment

Partnership

Partnership

Partnership

Partnership

Partnership

LIBOR

LIBOR

LIBOR

Base commercial lending rate

Base commercial lending rate

Base commercial lending rate

Partnership

LIBOR

Partnership

LIBOR

Base commercial lending rate

Partnership

LIBOR

Base commercial lending rate

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Minimum

Maximum

Minimum

Maximum

Long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

'

'

'

'

'

'

'

$60,000,000

'

'

$30,000,000

'

$20,000,000

$150,000,000

$10,000,000

$15,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

$150,000,000

'

'

'

'

'

'

'

'

$15,000,000

Maximum borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

27,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate basis

'

'

'

'

'

'

'

'

'

'

'LIBOR

'

'

'

'

'

'

'

'

'LIBOR

'Base Rate

'

'

'

'LIBOR

'Base Rate

'

'

'

'

'

'

'

'

'LIBOR

'

'

'Base Rate

'

'

'

Basis points (as a percent)

'

'

'

'

'

'

'

'

'

'

4.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.75%

3.50%

'

1.75%

2.50%

'

Outstanding borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

8,000,000

'

15,000,000

'

'

'

20,300,000

20,300,000

'

'

45,300,000

'

'

'

'

112,600,000

'

'

'

'

'

'

'

'

'

Other disclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepayment of debt as percentage of excess cash flow

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepayment period after delivery of the 2012 audited financial statements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loss on early extinguishment of debt

907,000

'

'

'

'

2,930,000

-2,023,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

8,000,000

'

15,000,000

'

'

'

20,300,000

20,300,000

'

'

45,300,000

'

'

'

'

112,600,000

'

'

'

'

'

'

'

'

'

Cash interest (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount owed under the agreement

'

'

'

'

'

'

'

'

'

'

'

27,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Stated interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Distribution payment

'

'

'

17,000,000

22,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayment of existing subsidiary debt

'

'

87,600,000

73,500,000

'

'

'

21,700,000

55,100,000

'

'

'

'

'

'

'

'

'

15,000,000

'

'

'

'

18,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Direct financing cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,600,000

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.77%

'

'

'

'

'

'

'

Minimum fixed charge coverage ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.011

'

'

'

'

'

'

'

'

'

Maximum total leverage ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.03

'

'

'

'

'

'

'

'

'

Maximum total leverage ratio in connection with certain permitted acquisitions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.035

'

'

'

'

'

'

'

'

'

Amount available under the facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

39,900,000

'

'

'

'

'

'

'

Period for which LIBOR option is elected

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 months

'

'

'

'

'

'

'

'

'

'

Amount of debt for which additional period for LIBOR option is elected

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

108,600,000

'

'

108,600,000

'

'

'

'

'

'

'

'

Interest rate for the period (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.67%

'

'

3.67%

'

'

'

'

'

'

'

'

Additional period for which LIBOR option is elected

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 month

'

'

'

'

'

'

'

'

'

'

'

Other long-term debt, outstanding principal amounts of borrowings

$400,000

$1,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

ADVANCES_FROM_CUSTOMERS_Detail

ADVANCES FROM CUSTOMERS (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2011
Advances from customers	'	'
Number of customers	'	3
Minimum	'	'
Advances from customers	'	'
Repayment period for advances from customers	'2 years	'
Advance payments, including interest, credit per ton by applying against the full invoiced amount (in dollars per ton)	10	'
Maximum	'	'
Advances from customers	'	'
Repayment period for advances from customers	'3 years	'
Advance payments, including interest, credit per ton by applying against the full invoiced amount (in dollars per ton)	11.5	'
Customer 1	'	'
Advances from customers	'	'
Advanced payments received from customers	'	$8,000,000
Percentage of the original principal balance of obligations secured by letters of credit	60.00%	'
Customer 2	'	'
Advances from customers	'	'
Advanced payments received from customers	'	5,000,000
Percentage of the original principal balance of obligations secured by letters of credit	50.00%	'
Customer 3	'	'
Advances from customers	'	'
Advanced payments received from customers	'	$3,000,000
Percentage of the original principal balance of obligations secured by letters of credit	100.00%	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	0 Months Ended		9 Months Ended						12 Months Ended
	31-May-13	29-May-13	Sep. 30, 2013	13-May-13	Dec. 31, 2012	29-May-13	29-May-13	Oct. 25, 2013	Dec. 31, 2012
	item					CEO	Sand segment	Fuel segment	IRS
							Sand Officer	Letter of credit
								Subsequent event
Commitments and contingencies	'	'	'	'	'	'	'	'	'
Accrued loss	'	'	$0	'	$0	'	'	'	'
Amounts due under the LTIC	'	'	'	0	'	4,300,000	2,100,000	'	'
Period after termination of agreements to pay the agreed amount	'	'10 days	'	'	'	'	'	'	'
Amount deposited by partnership under LTIC agreements	6,400,000	'	'	'	'	'	'	'	'
Number of separate trust accounts under informal funding arrangement	2	'	'	'	'	'	'	'	'
Deferred compensation accrued and expensed	'	'	6,400,000	'	'	'	'	'	'
Accrued deferred compensation expense unpaid	'	'	6,389,000	'	'	'	'	'	'
Amount of penalty	'	'	'	'	'	'	'	'	340,000
Maximum borrowing capacity	'	'	'	'	'	'	'	$3,700,000	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	9 Months Ended			0 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	15-May-13	Sep. 30, 2013	Sep. 30, 2013
	Lenders	Lenders	Insight Management	Insight Management	General Partner	General Partner
				Partnership
Related party transactions	'	'	'	'	'	'
Aggregate principal and interest payments	$27,200,000	$0	'	'	'	'
Reimbursements of expenses incurred by the related party	'	'	'	'	3,700,000	7,900,000
Receivable from related party	'	'	'	'	44,000	44,000
Minimum percentage of equity securities required to be owned for enforcement of service agreement	'	'	'	51.00%	'	'
Reimbursements of expenses incurred by the related party prior to the IPO	'	'	'	1,600,000	'	'
Amounts payable to related party	'	'	$200,000	'	'	'

EQUITYBASED_COMPENSATION_Detai

EQUITY-BASED COMPENSATION (Details) (USD $)

3 Months Ended

9 Months Ended

5 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

5 Months Ended

9 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Phantom Units

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

Sand Officer

Employees (including CEO and Sand officer)

Board of directors (independent)

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Restricted Units

Restricted Units

Stock vesting in one year

Stock vesting in two years

Employees (including CEO and Sand officer)

Consultant

Sand Officer

Other employees and independent directors

Other employees

Board of directors (independent)

Equity-based compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of common units authorized for issuance (in shares)

'

'

'

2,321,968

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of common units granted during period (in shares)

'

'

265,294

1,148,235

'

'

'

'

'

'

'

'

265,294

530,588

'

'

'

Stock vested (as a percent)

'

'

'

'

'

'

'

'

50.00%

50.00%

'

'

'

'

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'30 months

'

'1 year

Period within which distributions are payable following the date on which the award vests

'

'

'

'

'

'

'

'

'

'

'

'45 days

'

'

'

'

'

Unpaid liability for distribution equivalent rights

'

'

'

'

'

'

'

'

'

'

'

$112,000

'

'

'

'

'

Number of forfeitures during the post-IPO period (in shares)

'

'

'

'

'

'

50,000

50,000

'

'

'

'

'

'

'

'

'

Total outstanding (in shares)

'

'

'

1,098,235

1,087,648

10,587

1,087,648

1,087,648

'

'

1,087,648

'

'

'

'

10,587

10,587

Fair Value at Award Date (in dollars per share)

'

'

'

$17

$17

$17

'

'

'

'

'

'

'

'

'

'

'

Non-cash equity-based compensation (in dollars)

2,300,000

3,521,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation expense

$15,300,000

$15,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

INCOME_TAXES_Details

INCOME TAXES (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
INCOME TAXES	'	'	'	'
Effective income tax rate (as a percent)	35.00%	0.00%	35.00%	0.00%
Effective margin tax rate (as a percent)	0.50%	0.50%	0.50%	0.50%

EARNINGS_PER_COMMON_UNIT_Detai

EARNINGS PER COMMON UNIT (Details) (USD $)	3 Months Ended			5 Months Ended	4 Months Ended	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012	Sep. 30, 2013	13-May-13	Sep. 30, 2013		Sep. 30, 2012
Earnings per common unit	'		'	'	'	'		'
Anti-dilutive units outstanding (in shares)	'		'	'	'	0		'
Basic earnings per unit:	'		'	'	'	'		'
Income (Numerator) (in dollars)	$15,404		$4,729	$8,055	$13,124	$21,179		$14,324
Units (Denominator)	'		'	'	'	'		'
Weighted average common units outstanding (in shares)	23,219,680		'	'	'	23,219,680		'
Weighted average phantom units deemed participating securities (in shares)	795,982		'	'	'	795,982		'
Total (in shares)	24,015,662	[1]	'	'	'	24,015,662	[1]	'
Per Unit Amount (in dollars per share)	$0.64	[1]	'	'	'	$0.34	[1]	'
Diluted earnings per unit:	'		'	'	'	'		'
Income (Numerator) (in dollars)	$15,404		$4,729	$8,055	$13,124	$21,179		$14,324
Units (Denominator)	'		'	'	'	'		'
Weighted average common units outstanding (in shares)	23,219,680		'	'	'	23,219,680		'
Weighted average phantom units deemed participating securities (in shares)	795,982		'	'	'	795,982		'
Weighted average potentially dilutive units outstanding (in shares)	5,627		'	'	'	5,038		'
Total (in shares)	24,021,289	[1]	'	'	'	24,020,700	[1]	'
Per Unit Amount (in dollars per share)	$0.64	[1]	'	'	'	$0.34	[1]	'
Phantom Units | CEO	'		'	'	'	'		'
Earnings per common unit	'		'	'	'	'		'
Units granted (in shares)	'		'	'	'	530,588		'
Phantom Units | Sand Officer	'		'	'	'	'		'
Earnings per common unit	'		'	'	'	'		'
Units granted (in shares)	'		'	'	'	265,294		'
[1]	See Note 10 to unaudited condensed consolidated financial statements

IPO_TRANSACTIONRELATED_EXPENSE2

IPO TRANSACTION-RELATED EXPENSES (Details) (USD $)	3 Months Ended	5 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013
IPO TRANSACTION-RELATED EXPENSES	'	'	'
Incentive compensation: Compensation and payroll-related costs for termination of LTIC plan	'	$6,512	'
Incentive compensation: Incentive compensation and payroll-related costs to other management employees	'	2,853	'
Other IPO-related costs	'	1,601	'
Total IPO transaction-related expenses	0	10,966	0
IPO transaction-related expenses	'	'	'
Total IPO transaction-related expenses	$0	$10,966	$0

SEGMENT_REPORTING_Details

SEGMENT REPORTING (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012
					item
Segment reporting	'		'		'		'		'
Number of operating business segments	'		'		2		'		'
Number of other international operations	'		'		0		'		'
Statements of Operations Data:	'		'		'		'		'
Revenues	$270,241		$176,002		$627,225		$452,432		'
Cost of product	221,073	[1]	159,041	[1]	515,254	[1]	402,558	[1]	'
Operations and maintenance	17,663		4,509		37,730		12,651		'
Selling, general and administrative expenses	5,673		2,475		13,879		7,681		'
Segment operating expenses	244,409		166,025		566,863		422,890		'
Segment income	25,832		9,977		60,362		29,542		'
Depreciation, depletion and amortization	6,390		2,234		14,466		6,558		'
Equity-based compensation expense	2,300		'		3,521		'		'
IPO transaction-related costs	44		'		10,966		'		'
Loss (gain) on disposal of equipment	-4		-8		-4		-3		'
Interest expense	1,645		2,350		9,308		7,966		'
Loss from debt restructuring, net	'		674		'		674		'
Loss (gain) on early extinguishment of debt	'		'		907		'		'
Other (income)	-118		-22		-277		-38		'
Income before provision for income taxes	15,575		4,749		21,475		14,385		'
Balance Sheet Data:	'		'		'		'		'
Total assets	339,999		'		339,999		'		195,789
Sand Segment	'		'		'		'		'
Statements of Operations Data:	'		'		'		'		'
Revenues	47,451		17,221		113,972		47,731		'
Cost of product	11,944		4,823		32,765		12,325		'
Operations and maintenance	13,809		2,151		28,427		5,953		'
Selling, general and administrative expenses	2,606		1,390		6,904		4,241		'
Segment operating expenses	28,359		8,364		68,096		22,519		'
Segment income	19,092		8,857		45,876		25,212		'
Depreciation, depletion and amortization	2,715		1,534		7,672		4,524		'
IPO transaction-related costs	'		'		6,983		'		'
Loss (gain) on disposal of equipment	-4		-13		-4		-8		'
Interest expense	377		2,161		7,011		7,369		'
Loss from debt restructuring, net	'		674		'		674		'
Loss (gain) on early extinguishment of debt	'		'		2,930		'		'
Other (income)	-107		-14		-244		-14		'
Income before provision for income taxes	16,111		4,515		21,528		12,667		'
Balance Sheet Data:	'		'		'		'		'
Total assets	134,932		'		134,932		'		121,498
Fuel Segment	'		'		'		'		'
Statements of Operations Data:	'		'		'		'		'
Revenues	222,790		158,781		513,253		404,701		'
Cost of product	209,129		154,218		482,489		390,233		'
Operations and maintenance	3,854		2,358		9,303		6,698		'
Selling, general and administrative expenses	1,701		1,085		4,290		3,440		'
Segment operating expenses	214,684		157,661		496,082		400,371		'
Segment income	8,106		1,120		17,171		4,330		'
Depreciation, depletion and amortization	3,675		700		6,794		2,034		'
IPO transaction-related costs	44		'		2,182		'		'
Loss (gain) on disposal of equipment	'		5		'		5		'
Interest expense	3		189		334		597		'
Loss (gain) on early extinguishment of debt	'		'		-2,023		'		'
Other (income)	-11		-8		-33		-24		'
Income before provision for income taxes	4,395		234		9,917		1,718		'
Balance Sheet Data:	'		'		'		'		'
Total assets	173,134		'		173,134		'		74,289
Other	'		'		'		'		'
Statements of Operations Data:	'		'		'		'		'
Selling, general and administrative expenses	1,366		'		2,685		'		'
Segment operating expenses	1,366		'		2,685		'		'
Segment income	-1,366		'		-2,685		'		'
Equity-based compensation expense	2,300		'		3,521		'		'
IPO transaction-related costs	'		'		1,801		'		'
Interest expense	1,265		'		1,963		'		'
Income before provision for income taxes	-4,931		'		-9,970		'		'
Balance Sheet Data:	'		'		'		'		'
Total assets	$31,933		'		$31,933		'		$2
[1]	Fuel revenues and cost of product include excise taxes and similar taxes of $12,610 and $9,571 for the three months ended September 30, 2013 and 2012, respectively and $36,259 and $23,178 for the nine months ended September 30, 2013 and 2012, respectively

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	3 Months Ended	9 Months Ended		3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
				Fuel-related futures	Fuel-related futures	Fuel-related futures
				item		item
Fair value measurements	'	'	'	'	'	'
Number of open contracts to manage fuel price risk	'	'	'	22	'	188
Realized gains (losses)	($1,700,000)	'	($775,000)	($252,000)	$700,000	'
Unrealized gains (losses)	'	$18,000	($257,000)	'	'	'

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair value measurements	'	'
Long-term debt, including current maturities	$108,954	$143,288
Derivative liability	18	18
Carrying Amount	'	'
Fair value measurements	'	'
Long-term debt, including current maturities	108,954	138,962
Derivative liability	$18	$18

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent event, USD $)	0 Months Ended				0 Months Ended		0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Oct. 21, 2013	Nov. 30, 2013	Nov. 01, 2013	Nov. 07, 2013	Nov. 09, 2013	Oct. 25, 2013	Oct. 21, 2013
		Receive-fixed/pay-variable interest rate swap	First Receive-fixed/pay-variable interest rate swap	Second Receive-fixed/pay-variable interest rate swap	Mining agreement	Fuel segment	CEO and Former Consultant
		item			item	Letter of credit	Sand segment
					mi
SUBSEQUENT EVENTS	'	'	'	'	'	'	'
Distribution announced (in dollars per unit)	$0.86	'	'	'	'	'	'
Expected distribution to unitholders	$20	'	'	'	'	'	'
Amount of distribution to be made pursuant to terms of the LTIP	'	'	'	'	'	'	0.7
Maximum borrowing capacity	'	'	'	'	'	3.7	'
Period from the date listed for sale within which the property should be sold	'	'	'	'	'270 days	'	'
Number of methods used for determination of fair market value	'	'	'	'	2	'	'
Percentage added to the value identified in the Town's 2011 tax rolls considered for determination of fair market value	'	'	'	'	10.00%	'	'
Length of a mine site not considered for determination of fair market value (in miles)	'	'	'	'	0.25	'	'
Number of interest rate swap agreement	'	2	'	'	'	'	'
Notional amount	'	'	$25	$25	'	'	'
Fixed interest rate (as a percent)	'	'	1.33%	1.26%	'	'	'