Emerge Energy Services (EMES) 10-Q 8 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 01, 2014
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-Jun-14	'
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	'	23,718,961
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

UNAUDITED_CONDENSED_CONSOLIDAT

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$11,602	$2,167
Restricted cash and equivalents	0	6,188
Trade and other receivables, net	74,691	49,645
Inventories	32,509	41,320
Direct financing lease receivable	364	555
Prepaid expenses and other current assets	7,484	4,515
Total current assets	126,650	104,390
Property, plant and equipment, net	175,396	146,131
Intangible assets, net	35,211	39,415
Goodwill	29,264	29,264
Other assets, net	22,832	3,816
Total assets	389,353	323,016
Current liabilities:	'	'
Accounts payable	34,030	36,096
Accrued liabilities	15,495	17,274
Current portion of long-term debt	65	233
Current portion of capital lease liability	3,885	3,469
Total current liabilities	53,475	57,072
Long-term debt, net of current portion	169,964	93,809
Capital lease liability, net of current portion	2,507	0
Asset retirement obligations	1,564	1,414
Total liabilities	227,510	152,295
Commitments and contingencies	'	'
Partners’ equity:	'	'
General partner	0	0
Limited partner common units (issued and outstanding 23,714,880 units and 23,219,608 units as of June 30, 2014 and December 31, 2013, respectively)	161,843	170,721
Total partners’ equity	161,843	170,721
Total liabilities and partners’ equity	$389,353	$323,016

UNAUDITED_CONDENSED_CONSOLIDAT1

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Jun. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common units issued	23,714,880	23,219,608
Common units outstanding	23,714,880	23,219,608

UNAUDITED_CONDENSED_CONSOLIDAT2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues	$298,273	$204,929	$572,354	$356,984
Operating expenses:	'	'	'	'
Cost of goods sold (excluding depreciation, depletion and amortization)	261,395	182,760	501,191	314,248
Depreciation, depletion and amortization	5,711	4,922	11,481	8,076
Selling, general and administrative expenses	8,994	6,128	17,469	9,427
IPO transaction-related costs	0	10,922	0	10,922
Total operating expenses	276,100	204,732	530,141	342,673
Operating income	22,173	197	42,213	14,311
Other expense (income):	'	'	'	'
Interest expense, net	1,943	3,450	3,527	7,663
Loss on extinguishment of debt	0	907	0	907
Other	-32	-117	-151	-159
Total other expense (income)	1,911	4,240	3,376	8,411
Income (loss) before provision for income taxes	20,262	-4,043	38,837	5,900
Provision for income taxes	170	95	259	125
Net income (loss)	20,092	-4,138	38,578	5,775
Less Predecessor net income before May 14, 2013	0	3,211	0	13,124
Post-IPO net income (loss)	20,092	-7,349	38,578	-7,349
Earnings (loss) per common unit (basic) (in dollars per share)	$0.83	($0.31)	$1.60	($0.31)
Earnings (loss) per common unit (diluted) (in dollars per share)	$0.83	($0.31)	$1.60	($0.31)
Weighted average number of common units outstanding including participating securities (basic) (in shares)	24,136,022	24,015,562	24,059,214	24,015,562
Weighted average number of common units outstanding (diluted) (in shares)	24,144,150	24,015,562	24,066,632	24,015,562
Fuel revenues and cost of goods sold include excise taxes and similar taxes:	$13,292	$12,885	$25,197	$23,649

UNAUDITED_CONDENSED_CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY (USD $)	Total	Limited Partner Common Units	General Partner (non-economic interest)
In Thousands, unless otherwise specified
Balance at December 31, 2013 at Dec. 31, 2013	$170,721	$170,721	$0
Increase (Decrease) in partners' capital	'	'	'
Net income	38,578	38,578	0
Equity-based compensation expense	4,330	4,330	0
Distributions paid	-51,153	-51,153	0
Distribution equivalent rights accrued	-644	-644	0
Other	11	11	0
Balance at June 30, 2014 at Jun. 30, 2014	$161,843	$161,843	$0

UNAUDITED_CONDENSED_CONSOLIDAT4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net income	$38,578	$5,775
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	11,481	8,076
Equity-based compensation expense	4,330	1,221
Interest paid in-kind	0	3,125
Loss on extinguishment of debt	0	907
Provision for doubtful accounts	63	64
Loss on disposal of assets	19	0
Amortization of debt discount/premium and deferred financing costs	426	454
Unrealized loss on derivative instruments	633	0
Other non-cash	10	0
Changes in operating assets and liabilities, net of business acquired:	'	'
Restricted cash and equivalents	6,188	0
Accounts receivable	-31,124	-10,618
Inventories	8,811	-2,440
Prepaid expenses and other current assets	-9,076	1,371
Accounts payable and accrued liabilities	-757	8,805
Other assets	-4	90
Net cash provided by operating activities	29,578	16,830
Cash flows from investing activities:	'	'
Purchases of property, plant and equipment	-30,856	-15,970
Deposit for business acquisition	-11,000	0
Proceeds from disposals of assets	245	0
Acquisition of Direct Fuels, net of cash acquired	0	-16,686
Other investing activities	6	7
Net cash used in investing activities	-41,605	-32,649
Cash flows from financing activities:	'	'
Proceeds from IPO including over commitment	0	122,221
IPO offering costs	0	-6,001
Proceeds from line of credit borrowings	167,057	134,180
Repayment of line of credit borrowings	-90,903	-121
Repayment of Direct Fuels' debt	0	-21,673
Proceeds from other long-term debt	0	81
Repayment of other long-term debt	-168	-163,161
Distributions to unitholders	-51,481	0
Distributions to Predecessor owners	0	-19,628
Pre-IPO dividends paid (Direct Fuels)	0	-11,500
Payment of financing costs	-2,330	-3,660
Payments on capital lease obligation	-724	-1,095
Repayment of other debt	0	-309
Redemption of general partner interest	0	-2
Other financing activities	11	0
Net cash provided by financing activities	21,462	29,332
Cash and cash equivalents:	'	'
Net increase	9,435	13,513
Balance at beginning of period	2,167	1,467
Balance at end of period	$11,602	$14,980

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION AND BASIS OF PRESENTATION	'
	1.              ORGANIZATION AND BASIS OF PRESENTATION
	Organization
	Emerge Energy Services LP (“Emerge”) is a Delaware limited partnership that completed its initial public offering (“IPO”) on May 14, 2013 to become a publicly traded partnership.  The combined entities of Superior Silica Sands LLC (“SSS”), a Texas limited liability company, Allied Energy Company LLC (“AEC”), an Alabama limited liability company, and Emerge Energy Services Operating LLC (“Emerge Operating”), a Delaware limited liability company, represent the predecessor for accounting purposes (the “Predecessor”) of Emerge.
	References to the “Partnership,” “we,” “our” or “us” when used for dates or periods ended prior to the IPO, refer collectively to the Predecessor.  References to the “Partnership,” “we,” “our” or “us” when used for dates or periods ended on or after the IPO, refer collectively to Emerge and all of its subsidiaries, including Direct Fuels LLC (“Direct Fuels”), which was acquired in a business combination concurrent with our IPO.
	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 and motor fuel operations through the Fuel segment.  We report items of income (if any) and expense that cannot be directly associated with the Sand and Fuel segments as “corporate.”
	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 and in Birmingham, Alabama.  The Fuel segment also offers third-party bulk motor fuel storage and terminal services, biodiesel refining, 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 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 limited partner common units (“common units”) at a price of $17.00 per common unit ($15.85 per common unit, net of underwriting discounts and structuring fee).  The IPO was conducted 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 U.S. 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 $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 $87.6 million, (ii) pay offering expenses of $10.6 million, (iii) pay and fund cash-based compensation awards to senior management of $8.9 million, (iv) provide the Partnership with working capital of $11.5 million, (v) provide a distribution to pre-IPO equity holders of $3.3 million ($2.6 million to predecessors’ owners and $0.7 million to Direct Fuels’ owners as part of the original purchase price), and (vi) pay certain prepaid items of $0.3 million.
	Basis of Presentation and Consolidation
	For periods prior to our IPO, the accompanying unaudited 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.
	These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X issued by the SEC.  Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with our Consolidated Financial Statements for the year ended December 31, 2013, which are included in our Annual Report on Form 10-K filed with the SEC.
	In the opinion of management, all adjustments (which include only normal recurring adjustments) and disclosures necessary for a fair presentation of these interim statements have been included.  All significant intercompany transactions and balances have been eliminated in consolidation.  The results reported in these interim statements are not necessarily indicative of the results that may be reported for the entire year.
	The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Emerging Growth Company
	We are an “emerging growth company,” as defined in the Jumpstart our Business Startups Act of 2012.  As such, we have elected to delay adoption of new or revised accounting standards until such time that the standards would be otherwise apply to private companies, as allowed for emerging growth companies, for as long as we are an emerging growth company.
	Acquisition of Direct Fuels
	Concurrent with our IPO on May 14, 2013, we acquired Direct Fuels from Direct Fuels Partners, L.P. for $98.3 million, in order to expand our operations, gain new customers, improve earnings, and increase our markets through a larger geographical presence.  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.
	We determined the fair values of Direct Fuels property, plant and equipment as well as its identifiable intangible assets with assistance from an independent third-party appraisal expert. Our 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 identifiable assets acquired. Our assessment indicated that goodwill, the excess of consideration over the fair value of identifiable assets acquired, is $29.3 million. The primary factor that gives rise to goodwill is the premium we were willing to pay to expand our operations into the geographical territories currently served by Direct Fuels. The ability to expand our operations encompasses gaining access to new customers combined with the improved margins attainable through increased market exposure. Additionally, the goodwill is attributable to the value of Direct Fuels’ assembled workforce, including a management team, as well as synergies that arose through the streamlining of operations.
	The reconciliation of fair values of the assets acquired and liabilities assumed related to the Direct Fuel purchase price follows ($ in thousands):
	Total purchase price	$	98,277
	Fair value of identifiable assets and liabilities acquired:
	Cash	6,197
	Accounts receivable	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 included payment of $22.9 million in cash, issuance of 3,180,612 common units with a fair value totaling $53.7 million, and assumption of $21.7 million in long-term debt. The accounts receivable acquired represent the gross contractual amounts and are stated at fair market value. Subsequent to May 14, 2013, we have collected the accounts receivable in the table above. Prior to the acquisition, Direct Fuels declared a cash dividend totaling $11.5 million which 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, 15 years; (ii) long-term supply and transportation assets, 3 to 54 months; and (iii) non-compete agreement, 4 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 June 30, 2013, Direct Fuels’ revenues totaled $40.7 million and it reported a net loss of $1.8 million.
	The financial position and results of operations of Direct Fuels are included in our consolidated financial statements from and as of the date of acquisition.  The following unaudited pro forma financial information presents the combined results of operations of the Partnership and Direct Fuels as if the transaction had occurred on January 1, 2013.  The pro forma information is not necessarily indicative of what the results of operations actually would have been had the acquisition been completed on January 1, 2013.  In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, our future operating results.  The unaudited financial information excludes acquisition and integration costs and does not give effect to any estimated and potential cost savings or other operating efficiencies, if any, that might result from the acquisition.
		Three Months Ended			Six Months Ended
		June 30, 2013			June 30, 2013
		($ in thousands)
	Revenues	$	242,044		$	480,206
	Net income	$	(4,853	)	$	5,204
	Reclassifications
	Certain reclassifications have been made to prior period amounts to conform to the current period presentation. These reclassifications do not impact net income and do not reflect a material change in the information previously presented in our Condensed Consolidated Statements of Operations.

OTHER_FINANCIAL_DATA

OTHER FINANCIAL DATA	6 Months Ended
	Jun. 30, 2014
Other Financial Data Disclosure [Abstract]	'
OTHER FINANCIAL DATA	'
	2.              OTHER FINANCIAL DATA
	Restricted Cash and Equivalents
	We were 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 were used to fund deferred compensation as described in the agreements.  Restricted cash and equivalents were invested in short-term instruments at market rates; therefore the carrying values approximated fair value. In May 2014, all funds in the Rabbi Trusts were distributed to our CEO and Sand Officer and the Rabbi Trust was terminated.
	Allowance for Doubtful Accounts
	The allowance for doubtful accounts was $0.2 million and $0.3 million at June 30, 2014 and December 31, 2013, respectively.
	Inventories
	Inventories consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Refined fuels	$	12,320	$	15,049
	Fuel raw materials and supplies	10,470		12,304
	Sand raw materials	4,343		7,981
	Sand work in process	100		1,528
	Sand finished goods	5,276		4,458
	Total	$	32,509	$	41,320
	Property, Plant and Equipment
	Property, plant and equipment consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Machinery and equipment (1)	$	121,816	$	115,629
	Buildings and improvements (1)	32,154		31,819
	Land and improvements (1)	24,232		20,314
	Mineral reserves	10,800		10,800
	Construction in progress	29,245		3,405
	Capitalized reclamation costs	1,538		1,398
	Total cost	219,785		183,365
	Accumulated depreciation and depletion	44,389		37,234
	Net property, plant and equipment	$	175,396	$	146,131
	(1) Includes assets under capital lease
	We recognized $7.3 million and $6.5 million of depreciation and depletion expense for the six months ended June 30, 2014 and 2013, respectively.
	Intangible Assets Other Than Goodwill
	Our intangible assets other than goodwill consisted of the following:
		Cost		Accumulated		Net
				Amortization
		($ in thousands)
	June 30, 2014:
	Trade names	$	46	$	19	$	27
	Customer relationships	43,922		11,740		32,182
	Supply and transportation agreements	3,330		1,356		1,974
	Non-compete agreement	1,450		422		1,028
	Total	$	48,748	$	13,537	$	35,211
	December 31, 2013:
	Trade names	$	46	$	17	$	29
	Customer relationships	43,922		8,187		35,735
	Supply and transportation agreements	3,330		887		2,443
	Non-compete agreement	1,450		242		1,208
	Total	$	48,748	$	9,333	$	39,415
	We recognized $4.2 million and $1.6 million of amortization expense for the six months ended June 30, 2014 and 2013, respectively.
	Other Assets, Net
	Other assets, net consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Deposit for business acquisition	$	11,000	$	—
	Prepaid lease assets, net of current portion*	6,107		—
	Deferred financing costs, net	5,373		3,469
	Other	352		347
	Total	$	22,832	$	3,816
	*	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.
	Accrued Liabilities
	Accrued liabilities consisted of the following:
	June 30,		31-Dec-13
	2014
	($ in thousands)
Salaries and other employee-related	$	2,623	$	2,701
Deferred compensation	946		6,740
Deferred revenue	126		3,131
Sales, excise, property and income taxes	4,251		2,659
Other	7,549		2,043
Total	$	15,495	$	17,274
IPO Transaction-Related Costs
We incurred generally non-recurring expenses related directly to the IPO in 2013. 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.
There were no similar expenses prior to 2013. The following table summarizes these costs for the six months ended June 30, 2013 (in thousands):
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	1,557
Total IPO transaction-related costs	$	10,922
Secondary Offering
On June 20, 2014, we, our general partner, and Emerge Operating, along with certain selling unitholders named therein (the “Selling Unitholders”) entered into an Underwriting Agreement with underwriters named therein (the “Underwriters”), with respect to the offer and sale (the “Secondary Offering”) by the Selling Unitholders of 3,515,388 common units at a price to the public of $109.06 per common unit ($105.2429 per common unit, net of underwriting discounts and commissions). On June 25, 2014, the Selling Unitholders completed the Secondary Offering. We did not receive any proceeds from the Secondary Offering. Following the closing of the Secondary Offering and as of June 30, 2014, Insight Equity held 31% of all outstanding common units. Pursuant to the Underwriting Agreement, the Selling Unitholders also granted the Underwriters an option for a period of 30 days to purchase up to an additional 527,307 common units on the same terms, and on July 18, 2014, the Underwriters partially exercised the option to purchase 165,635 common units..
Mining and Wet Sand Processing Agreement
In April 2014, a five-year contract with a sand processor (“Processor”) became effective to support our sand business in Wisconsin. Under this contract, the Processor financed and built a wet wash processing plant near our Wisconsin operations. As part of the agreement, the Processor wet washes our sand, creates stockpiles of washed sand and maintains the plant and equipment. During the term of the agreement the Processor will own the wet plant along with the equipment and other temporary structures used to support this activity. At the end of the five-year term of the agreement or following a default under the contract by the Processor, we have the right to take ownership of the wet plant and other equipment without charge. Subject to certain conditions, ownership of the plant and equipment will transfer to us at the expiration of the term. We accounted for the wet plant as a capital lease obligation. The original capitalized lease asset and corresponding capital lease obligation totaled $3.3 million.
Fair Value of Financial Instruments
Our financial instruments consist primarily of cash and cash equivalents, restricted cash and 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 amounts of our revolving credit facility approximates fair value because the underlying instrument includes provisions that adjust our interest rates based on current market rates.
Retirement Plan
We sponsor 401(k) plans for substantially all employees, including legacy plans from our predecessor and Direct Fuels.  The plans provide for us to match 100% of the participants’ contributions up to 5% of the participant’s pay.  Additionally, we can make discretionary contributions as deemed appropriate by management.  Our employer contributions to these plans totaled $0.3 million and $0.2 million for the six months ended June 30, 2014 and 2013, respectively.
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 the northern U.S. 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 with effects possibly continuing into the second quarter.  Generally, our Fuel segment does not experience dramatic seasonal shifts in quantities delivered to its customers.
Concentration of Credit Risk
We provide credit, in the normal course of business, to customers located throughout the United States and Canada.  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 customer balance represented 17% and 14% of our net accounts receivable balance as of June 30, 2014 and December 31, 2013, respectively.  No other customer balance exceeded 10% of the total net accounts receivable balance as of June 30, 2014 and December 31, 2013.
One customer represented 11% of revenues for the six months ended June 30, 2014, while no customer exceeded 10% of revenues for the six months ended June 30, 2013.
Recent Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers, as a new Topic, Accounting Standards Codification Topic 606. The new revenue recognition standard provides a five-step analysis of transactions to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for annual periods beginning after December 15, 2016 and shall be applied retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. Early adoption is not permitted. We are evaluating the effect of adopting this new accounting guidance but do not expect adoption will have a material impact on our financial position, results of operations or cash flows.

LONGTERM_DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	3.              LONG-TERM DEBT
	Following is a summary of our long-term debt:
		June 30,		31-Dec-13
		2014
		($ in thousands)
	Revolving credit facility	$	169,964	$	93,809
	Other notes	65		233
	Total debt	170,029		94,042
	Less current portion	65		233
	Long-term portion	$	169,964	$	93,809
	Revolving Credit Facility
	On May 14, 2013, we entered into a $150 million revolving credit and security agreement (as amended and restated, the “Credit Agreement”) among Emerge Energy Services LP, as parent guarantor, each of its subsidiaries, as borrowers (the “Borrowers”), and PNC Bank, National Association, as administrative agent and collateral agent.  Substantially all of the assets of the Borrowers are pledged as collateral under the Credit Agreement.
	On December 10, 2013, we amended the Credit Agreement to revise certain definitions and to increase the commitment amount for our revolving loan credit facility to $200 million.
	On June 27, 2014, we amended and restated the Credit Agreement to:
	•	increase our revolving credit facility (the “Credit Facility”) to $350 million, which we may increase from time to time upon our satisfaction of certain conditions by up to an aggregate of $150 million;
	•	revise the interest rates applicable to borrowings under the Credit Facility as follows (at our option);
	•	a 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 1.25% to 2% based on our total leverage ratio; or
	•	LIBOR plus an applicable margin ranging from 2.25% to 3.0% based on our total leverage ratio;
	•	increase the sublimit for the issuance of letters of credit to $30 million;
	•	revise financial covenants as discussed below; and
	•	extend the maturity date to June 27, 2019.
	We also incur a commitment fee of 0.375% on committed amounts that are neither used for borrowings nor under letters of credit.
	In May 2013, we initially borrowed $112.7 million to (i) make distributions of $17.0 million to Superior Silica Holdings LLC (“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.  As part of the original Credit Agreement, we incurred $3.6 million of direct financing costs for professional and legal fees, which we recorded as deferred financing cost.  We subsequently incurred $0.1 million and $2.3 million in deferred financing costs related to amendments in 2013 and 2014, respectively.
	The Credit Agreement contains various covenants and restrictive provisions and requires maintenance of financial covenants as follows:
	•	an interest coverage ratio (as defined in the Credit Agreement) of not less than 3.00 to 1.00; and
	•	a 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.
	At June 30, 2014, we were in compliance with our loan covenants and had undrawn availability under the Credit Facility totaling $139.6 million.  At June 30, 2014, our outstanding borrowings under the Credit Agreement bore interest at a weighted-average rate of 3.02%.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	4.              COMMITMENTS AND CONTINGENCIES
	Contractual Obligations
	In addition to the contractual obligations and other commitments disclosed in our 2013 Annual Report on Form 10-K, we have entered into significant commitments during the first half of 2014.  The following table presents the remaining minimum contractual obligations for these additional commitments as of June 30, 2014.
		Operating Lease Commitments		Purchase Commitments		Capital Lease Obligations
		($ in thousands)
	Remainder of 2014	$	9,479	$	750	$	500
	2015	22,961		1,200		800
	2016	22,961		1,200		800
	2017	22,301		1,200		800
	2018	20,928		1,200		615
	Thereafter	33,085		—		—
	Total	$	131,715	$	5,550	3,515
	Less amount representing interest					345
	Total less interest					$	3,170
	Environmental Matter
	On November 21, 2013, the EPA issued a General Notice Letter and Information Request (“Notice”) under Section 104(e) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (“CERCLA”), to one of our subsidiaries operating within the Fuel segment.  The Notice provides that the subsidiary may have incurred liability with respect to the Reef Environmental site in Alabama, and requested certain information in accordance with Section 107(a) of CERCLA.  We timely responded to the Notice.  At this time, no specific claim for cost recovery has been made by the EPA (or any other potentially responsible party) against us.  There is uncertainty relating to our share of environmental remediation liability, if any, because our allocable share of wastewater is unknown and the total remediation cost is also unknown.  Consequently, management is unable to estimate the possible loss or range of loss, if any.  We have not recorded a loss contingency accrual as of June 30, 2014 or December 31, 2013.  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.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	5.              RELATED PARTY TRANSACTIONS
	Related party transactions included in our Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations are summarized in the following table:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Wages and employee-related costs (1)	$	13,677	$	4,310
	Interest expense (2)	—		1,915
	General and administrative expense reimbursements (3)	75		19
	Consulting services (4)	—		112
	Lease expense	13		12
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Accounts receivable	$	174	$	124
	Accounts payable and accrued liabilities	428		515
	-1	We do not have any employees.  Prior to May 14, 2013, our 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 fringe benefits and other employee-related charges.  We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.
	-2	Debt payable to related parties was repaid using proceeds of our IPO in May 2013.
	-3	We paid Insight Equity Management Company LLC (collectively, with its affiliated investment funds and its controlling equity owners, “Insight Equity”) certain IPO transaction-related costs and other general and administrative costs.  See discussion of the current services agreement below.
	-4	Prior to May 14, 2013, our Fuel segment paid an affiliated company for leadership services at an annual amount of $250,000 plus bonus for financial performance, if any.  Beginning May 14, 2013, these services are being performed  by Insight Equity employees and are charged to us through the reimbursement process described in (1) above.

EQUITYBASED_COMPENSATION

EQUITY-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
EQUITY-BASED COMPENSATION	'
	6.              EQUITY-BASED COMPENSATION
	Effective May 14, 2013, we adopted our 2013 Long-Term Incentive Plan (the “LTIP”) for providing long-term incentives for employees, directors, and consultants who provide services to us.  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.  All of our outstanding grants will be settled through issuance of limited partner common units.  Our CEO and our Sand Officer also participate in the LTIP plan.  On May 14, 2013, we granted 530,588 and 265,294 phantom units to our CEO and Sand Officer, respectively.  Half of these phantom units vested after one year, and the remaining half will vest one year later.  The agreements covering the CEO and the Sand Officer entitle them to receive dividends in an amount equal to any distributions to our common unitholders whether or not such phantom units are vested.  Independent director restricted units vest on the following anniversary of our IPO.  For other employees, we assumed 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.  Concurrent with the closing of a secondary offering in June 2014, 86,605 of these phantom units vested and common units were issued. Regarding distributions for independent directors and other employees, distributions are credited to a distribution equivalent rights account for the benefit of each participant and become payable generally within 45 days following the date of vesting.  As of June 30, 2014, the unpaid liability for distribution equivalent rights totaled $0.7 million.
	The following table summarizes awards granted during the six months ended June 30, 2014.
		Total		Phantom		Restricted		Fair Value per Unit
		Units		Units		Units		at Award Date
	Outstanding at December 31, 2013	1,098,235		1,087,648		10,587		$	17
	Grants	2,895		—		2,895		84.65
	Vested	(495,200	)	(484,546	)	(10,654	)	17.01
	Forfeitures	—		—		—
	Outstanding at June 30, 2014	605,930		603,102		2,828		$	17.32
	For the six months ended June 30, 2014 and 2013, we recorded non-cash compensation expense relating to equity-based compensation of $4.3 million and $1.2 million, respectively, in selling, general and administrative expenses.  As of June 30, 2014, the unrecognized compensation expense related to the grants discussed above amounted to $8.8 million to be recognized over a weighted average of 1.0 year.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	7.              INCOME TAXES
	Provision for Income Taxes
	Our provision for income taxes relates to: (i) Texas margin taxes for the Partnership and for Emerge Energy Distributors Inc. (“Distributor”), as well as (ii) federal and state income taxes for Distributor.  For federal income tax purposes, we report our income, expenses, gains, and losses as a partnership not subject to income taxes.  As such, each partner is responsible for his or her share of federal and state income tax.  Net earnings for financial statement purposes may differ significantly from taxable income reportable to each partner because of differences between the tax basis and financial reporting basis of assets and liabilities. Distributor reports its income, expenses, gains, and losses as a corporation and is subject to both federal and state income taxes.
	The composition of our provision for income taxes follows:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Federal and state income tax expense for Distributor	$	181	$	50
	Texas margin tax	78		75
	Total provision for income taxes	$	259	$	125
	Effective Income Tax Rate
	Distributor began operations in May 2013.  For the six months ended June 30, 2014, Distributor’s effective income tax rate was 34%.  For Distributor, there were no significant differences between book and taxable income.  We are responsible for our portion of the Texas margin tax that is included in our subsidiaries’ consolidated Texas franchise tax returns.  For our operations in Texas, the effective margin tax rate is approximately 0.5% as defined by applicable state law.  The margin tax qualifies as an income tax under GAAP, which requires us to recognize the impact of this tax on the temporary differences between the financial statement assets and liabilities and their tax basis attributable to such tax.

EARNINGS_PER_COMMON_UNIT

EARNINGS PER COMMON UNIT	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
EARNINGS PER COMMON UNIT	'
	8.              EARNINGS PER COMMON UNIT
	We compute basic earnings 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, unvested grants to our CEO and the Sand Officer are deemed participating securities.
	Diluted earnings 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.  Under FASB ASC 260-10-45, Contingently Issuable Shares, 205,161 of our outstanding phantom units are not included in basic or diluted earnings per common unit calculations as of June 30, 2014.  At June 30, 2014, there were no anti-dilutive units outstanding. Because their inclusion would be anti-dilutive, potentially dilutive units outstanding are excluded from the calculation of weighted average units outstanding for diluted earnings per unit in any period for which a net loss has been recognized.
	Basic and diluted earnings per unit are computed as follows:
		Three Months Ended June 30,					Six Months Ended June 30,
		2014		2013			2014		2013
	Post-IPO net income (loss) (in thousands)	$	20,092	$	(7,349	)	$	38,578	$	(7,349	)
	Basic earnings per unit:
	Weighted average common units outstanding	23,445,671		23,219,680			23,333,300		23,219,680
	Weighted average phantom units deemed participating securities	690,351		795,882			725,914		795,882
	Total	24,136,022		24,015,562			24,059,214		24,015,562
	Earnings (loss) per common unit (basic)	$	0.83	$	(0.31	)	$	1.6	$	(0.31	)
	Diluted earnings per unit:
	Weighted average common units outstanding	23,445,671		23,219,680			23,333,300		23,219,680
	Weighted average phantom units deemed participating securities	690,351		795,882			725,914		795,882
	Weighted average potentially dilutive units outstanding	8,128		—			7,418		—
	Total	24,144,150		24,015,562			24,066,632		24,015,562
	Earnings (loss) per common unit (diluted)	$	0.83	$	(0.31	)	$	1.6	$	(0.31	)

SEGMENT_INFORMATION_AND_GEOGRA

SEGMENT INFORMATION AND GEOGRAPHICAL DATA	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION AND GEOGRAPHICAL DATA	'
	9.              SEGMENT INFORMATION AND GEOGRAPHICAL DATA
	Segment Information
	We operate our business through two reportable business segments:
	•	Sand - 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.
	•	Fuel - the refining of transmix, distribution of finished fuel products, terminal and reclamation activities, and refining of biodiesel.
	Segments have been identified based on how management makes operating decisions, assesses performance and allocates resources.  Certain items are reviewed by our management on a consolidated basis, and are therefore presented as corporate income rather than segment income:
	•	general and administrative costs related to corporate overhead, such as headquarters facilities and personnel, as well as equity-based compensation;
	•	certain other operating costs such as IPO transaction-related; and
	•	non-operating items such as interest, other income and income taxes.
	Although not used by management in its performance monitoring activities, asset information is included in the following tables together with financial information concerning our reportable segments for the three and six months ended June 30, 2014 and 2013.
		Three Months Ended June 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Statements of Operations Data:
	Revenues	$	77,470	$	34,463	$	220,803	$	170,466	$	—		$	—		$	298,273	$	204,929
	Cost of goods sold (excluding depreciation, depletion and amortization)	51,860		18,263		209,535		164,497		—			—			261,395		182,760
	Depreciation, depletion and amortization	2,688		2,517		3,017		2,405		6			—			5,711		4,922
	Selling, general and administrative expenses	2,448		2,075		1,507		1,513		5,039			2,540			8,994		6,128
	IPO transaction-related costs	—		—		—		—		—			10,922			—		10,922
	Operating income (loss)	$	20,474	$	11,608	$	6,744	$	2,051	$	(5,045	)	$	(13,462	)	$	22,173	$	197
		Six Months Ended June 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Statements of Operations Data:
	Revenues	$	141,804	$	66,521	$	430,550	$	290,463	$	—		$	—		$	572,354	$	356,984
	Cost of goods sold (excluding depreciation, depletion and amortization)	90,736		35,439		410,455		278,809		—			—			501,191		314,248
	Depreciation, depletion and amortization	5,446		4,957		6,022		3,119		13			—			11,481		8,076
	Selling, general and administrative expenses	5,664		4,298		2,789		2,589		9,016			2,540			17,469		9,427
	IPO transaction-related costs	—		—		—		—		—			10,922			—		10,922
	Operating income (loss)	$	39,958	$	21,827	$	11,284	$	5,946	$	(9,029	)	$	(13,462	)	$	42,213	$	14,311
	Total assets (at period end)	$	202,349	$	121,014	$	169,183	$	193,539	$	17,821		$	17,919		$	389,353	$	332,472
	Geographical Data
	Although we own no long-term assets outside the United States, our Sand segment began selling product in Canada during 2013.  We recognized $12.5 million and $5.0 million of sales in Canada for the six months ended June 30, 2014 and 2013, respectively.  All other sales have occurred in the United States.

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
	10.       DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
	We follow FASB ASC 820, Fair Value Measurement, which defines fair value, establishes a framework for measuring fair value, and specifies disclosures about fair value measurements.  This guidance establishes a hierarchy for disclosure of the inputs to valuations used to measure fair value.  The 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.
	A financial asset or liability’s classification within the hierarchy is determined based on the lowest level of input that is significant to the fair value measurement.
	The following table shows the three interest rate swap agreements we entered into during 2013 to manage interest rate risk associated with our variable rate borrowings.
	Agreement Date		Effective Date	Maturity Date		Notional Amount		Fixed Rate		Variable Rate
	Nov. 1, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000		1.33%		1 Month LIBOR
	Nov. 7, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000		1.26%		1 Month LIBOR
	Nov. 21, 2013		Oct. 14, 2014	Oct. 16, 2017		$20,000,000		1.22%		1 Month LIBOR
	Our Fuel segment utilizes financial hedging arrangements whereby we hedge a portion of our gasoline and diesel inventory, which reduces our commodity price exposure on some of our activities.  The derivative commodity instruments we utilize consist mainly of futures traded on the New York Mercantile Exchange.  As of June 30, 2014 and December 31, 2013, we had 85 and 40 open commodity derivative contracts, respectively, to manage fuel price risk.
	We do not designate our derivative instruments as hedges under GAAP.  As a result, we recognize derivatives at fair value on the consolidated balance sheet with resulting gains and losses reflected in interest expense (for interest rate swap agreements) and cost of goods sold (for derivative commodity instruments), as reported in the condensed consolidated statements of operations.  Our derivative instruments serve the same risk management purpose whether designated as a hedge or not.  We derive fair values principally from published market interest rates and fuel price quotes (Level 2 inputs).  The precise level of open position commodity derivatives is dependent on inventory levels, expected inventory purchase patterns and market price trends.  We do not use derivative financial instruments for trading or speculative purposes.
	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		30-Jun-14			31-Dec-13				Classification
		($ in thousands)
	Derivative assets:
	Interest rate swaps	$	—		$	247			Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	386		$	—			Accrued liabilities
	Commodity derivative contracts	$	149		$	66			Accrued liabilities
	The effect of derivative instruments, none of which has been designated for hedge accounting, on our Condensed Consolidated Statements of Operations was as follows:
		Three Months Ended June 30,							Six Months Ended June 30,
		2014			2013				2014		2013			Classification
		(expense(income), $ in thousands)
	Interest rate swaps	$	498		$	—			$	633	$	—		Interest expense, net
	Commodity derivative contracts	322			(1,048		)		403		(952		)	Cost of goods sold
		$	820		$	(1,048	)		$	1,036	$	(952	)

SUPPLEMENTAL_CASH_FLOW_DISCLOS

SUPPLEMENTAL CASH FLOW DISCLOSURES	6 Months Ended
	Jun. 30, 2014
Supplemental Cash Flow Information [Abstract]	'
SUPPLEMENTAL CASH FLOW DISCLOSURES	'
	11.       SUPPLEMENTAL CASH FLOW DISCLOSURES
	The following supplemental disclosures may assist in the understanding of our Consolidated Statements of Cash Flows:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Cash paid for interest	$	2,357	$	2,825
	Cash paid for income taxes, net of refunds	163		—
	Issuance of common units to acquire Direct Fuels	—		53,721
	Customer advances offset against accounts receivable	—		4,043
	Deferred compensation expense	81		6,216
	Distribution equivalent rights accrued, net of payments	316		—
	Capitalized reclamation costs	140		—
	Purchases of PP&E accrued in a prior period and paid in the current period	1,641		9,455
	Purchases of PP&E included in accounts payable	4,102		—

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	12.       SUBSEQUENT EVENTS
	Distribution
	On July 23, 2014, the Board of Directors approved a quarterly distribution of $1.17 per common unit.  We will pay $27.8 million on August 14, 2014 to holders of record as of August 6, 2014.  We will also distribute $0.5 million to the CEO and the Sand Officer pursuant to terms of the LTIP.
	Acquisition
	On July 25, 2014, we acquired certain assets and obligations of Midwest Frac and Sands LLC (“Midwest”) for $24.0 million plus contingent consideration in order to expand access to high quality sand reserves near our Wisconsin processing plants, improve earnings, and exert greater control over our sand feedstock supply. Midwest operates a sand mine and wet wash facility in Barron County, Wisconsin. The assets include, but are not limited to, sand reserves, real estate, buildings, land improvements, wet wash processing and conveying equipment, fixtures and office equipment, permits, and identifiable intangible assets. The liabilities assumed include equipment lease obligations and a local government highway repair and maintenance agreement. As part of the agreement, we cancelled an existing tolling agreement whereby we agreed to convert Midwest’s wet washed sand to dry sand. We also cancelled an existing supply contract whereby Midwest agreed to supply and deliver wet washed sand. We will account for the acquisition as a business combination under ASC 805.
	The purchase agreement specifies a total purchase price of $24 million plus contingent consideration. The agreement required an advance payment of $11 million in June 2014, which we have included in Other assets, net in our Condensed Balance Sheets at June 30, 2014. We will pay an additional $13 million to the seller at the rate of $2.50 per ton as sand is removed from the reserve. After repayment of $13 million, we will continue to pay the seller $1.00 per ton to the extent sand reserves remain economically viable. The $1.00 per ton is contingent consideration. The seller can repurchase the land when we determine the property is no longer viable for our sand mining and processing activities.
	We will recognize the identifiable assets acquired and liabilities assumed based upon the fair values determined on the date of acquisition. To assist management in the determination of fair value of identifiable assets and liabilities, we have retained third-party appraisal experts. At such time as the appraisal is complete, we will apportion the fair values of the assets acquired (including any goodwill, if any) and liabilities assumed related to the total purchase price.

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation and Consolidation	'
	Basis of Presentation and Consolidation
	For periods prior to our IPO, the accompanying unaudited 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.
	These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X issued by the SEC.  Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with our Consolidated Financial Statements for the year ended December 31, 2013, which are included in our Annual Report on Form 10-K filed with the SEC.
	In the opinion of management, all adjustments (which include only normal recurring adjustments) and disclosures necessary for a fair presentation of these interim statements have been included.  All significant intercompany transactions and balances have been eliminated in consolidation.  The results reported in these interim statements are not necessarily indicative of the results that may be reported for the entire year.
	The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
Emerging Growth Company	'
	Emerging Growth Company
	We are an “emerging growth company,” as defined in the Jumpstart our Business Startups Act of 2012.  As such, we have elected to delay adoption of new or revised accounting standards until such time that the standards would be otherwise apply to private companies, as allowed for emerging growth companies, for as long as we are an emerging growth company.
Reclassification, Policy	'
	Reclassifications
	Certain reclassifications have been made to prior period amounts to conform to the current period presentation. These reclassifications do not impact net income and do not reflect a material change in the information previously presented in our Condensed Consolidated Statements of Operations.

ORGANIZATION_AND_BASIS_OF_PRES2

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
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 of the assets acquired and liabilities assumed related to the Direct Fuel purchase price follows ($ in thousands):
	Total purchase price	$	98,277
	Fair value of identifiable assets and liabilities acquired:
	Cash	6,197
	Accounts receivable	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	'
	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.
		Three Months Ended			Six Months Ended
		June 30, 2013			June 30, 2013
		($ in thousands)
	Revenues	$	242,044		$	480,206
	Net income	$	(4,853	)	$	5,204

OTHER_FINANCIAL_DATA_Tables

OTHER FINANCIAL DATA (Tables)	6 Months Ended
	Jun. 30, 2014
Other Financial Data Disclosure [Abstract]	'
Schedule of inventories	'
	Inventories consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Refined fuels	$	12,320	$	15,049
	Fuel raw materials and supplies	10,470		12,304
	Sand raw materials	4,343		7,981
	Sand work in process	100		1,528
	Sand finished goods	5,276		4,458
	Total	$	32,509	$	41,320
Schedule of property, plant and equipment	'
	Property, plant and equipment consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Machinery and equipment (1)	$	121,816	$	115,629
	Buildings and improvements (1)	32,154		31,819
	Land and improvements (1)	24,232		20,314
	Mineral reserves	10,800		10,800
	Construction in progress	29,245		3,405
	Capitalized reclamation costs	1,538		1,398
	Total cost	219,785		183,365
	Accumulated depreciation and depletion	44,389		37,234
	Net property, plant and equipment	$	175,396	$	146,131
Schedule of intangible assets other than goodwill	'
	Our intangible assets other than goodwill consisted of the following:
		Cost		Accumulated		Net
				Amortization
		($ in thousands)
	June 30, 2014:
	Trade names	$	46	$	19	$	27
	Customer relationships	43,922		11,740		32,182
	Supply and transportation agreements	3,330		1,356		1,974
	Non-compete agreement	1,450		422		1,028
	Total	$	48,748	$	13,537	$	35,211
	December 31, 2013:
	Trade names	$	46	$	17	$	29
	Customer relationships	43,922		8,187		35,735
	Supply and transportation agreements	3,330		887		2,443
	Non-compete agreement	1,450		242		1,208
	Total	$	48,748	$	9,333	$	39,415
Schedule of other assets, net	'
	Other assets, net consisted of the following:
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Deposit for business acquisition	$	11,000	$	—
	Prepaid lease assets, net of current portion*	6,107		—
	Deferred financing costs, net	5,373		3,469
	Other	352		347
	Total	$	22,832	$	3,816
	*	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.
Schedule of accrued liabilities	'
	Accrued liabilities consisted of the following:
		June 30,		31-Dec-13
		2014
		($ in thousands)
	Salaries and other employee-related	$	2,623	$	2,701
	Deferred compensation	946		6,740
	Deferred revenue	126		3,131
	Sales, excise, property and income taxes	4,251		2,659
	Other	7,549		2,043
	Total	$	15,495	$	17,274
Summary of IPO transaction related expenses	'
	There were no similar expenses prior to 2013. The following table summarizes these costs for the six months ended June 30, 2013 (in thousands):
	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	1,557
	Total IPO transaction-related costs	$	10,922

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of long-term debt	'
		June 30,		31-Dec-13
		2014
		($ in thousands)
	Revolving credit facility	$	169,964	$	93,809
	Other notes	65		233
	Total debt	170,029		94,042
	Less current portion	65		233
	Long-term portion	$	169,964	$	93,809

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of minimum contractual obligations	'
	The following table presents the remaining minimum contractual obligations for these additional commitments as of June 30, 2014.
		Operating Lease Commitments		Purchase Commitments		Capital Lease Obligations
		($ in thousands)
	Remainder of 2014	$	9,479	$	750	$	500
	2015	22,961		1,200		800
	2016	22,961		1,200		800
	2017	22,301		1,200		800
	2018	20,928		1,200		615
	Thereafter	33,085		—		—
	Total	$	131,715	$	5,550	3,515
	Less amount representing interest					345
	Total less interest					$	3,170

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Schedule of related party transactions included in Consolidated Balance Sheets and Consolidated Statements of Operations	'
	Related party transactions included in our Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations are summarized in the following table:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Wages and employee-related costs (1)	$	13,677	$	4,310
	Interest expense (2)	—		1,915
	General and administrative expense reimbursements (3)	75		19
	Consulting services (4)	—		112
	Lease expense	13		12
		June 30,		December 31,
		2014		2013
		($ in thousands)
	Accounts receivable	$	174	$	124
	Accounts payable and accrued liabilities	428		515
	-1	We do not have any employees.  Prior to May 14, 2013, our 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 fringe benefits and other employee-related charges.  We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.
	-2	Debt payable to related parties was repaid using proceeds of our IPO in May 2013.
	-3	We paid Insight Equity Management Company LLC (collectively, with its affiliated investment funds and its controlling equity owners, “Insight Equity”) certain IPO transaction-related costs and other general and administrative costs.  See discussion of the current services agreement below.
	-4	Prior to May 14, 2013, our Fuel segment paid an affiliated company for leadership services at an annual amount of $250,000 plus bonus for financial performance, if any.  Beginning May 14, 2013, these services are being performed  by Insight Equity employees and are charged to us through the reimbursement process described in (1) above.

EQUITYBASED_COMPENSATION_Table

EQUITY-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Summary of awards granted during the period	'
	The following table summarizes awards granted during the six months ended June 30, 2014.
		Total		Phantom		Restricted		Fair Value per Unit
		Units		Units		Units		at Award Date
	Outstanding at December 31, 2013	1,098,235		1,087,648		10,587		$	17
	Grants	2,895		—		2,895		84.65
	Vested	(495,200	)	(484,546	)	(10,654	)	17.01
	Forfeitures	—		—		—
	Outstanding at June 30, 2014	605,930		603,102		2,828		$	17.32

INCOME_TAXES_Tables

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of composition of provision for income taxes	'
	The composition of our provision for income taxes follows:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Federal and state income tax expense for Distributor	$	181	$	50
	Texas margin tax	78		75
	Total provision for income taxes	$	259	$	125

EARNINGS_PER_COMMON_UNIT_Table

EARNINGS PER COMMON UNIT (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of computation of basic and diluted earnings per unit	'
		Three Months Ended June 30,					Six Months Ended June 30,
		2014		2013			2014		2013
	Post-IPO net income (loss) (in thousands)	$	20,092	$	(7,349	)	$	38,578	$	(7,349	)
	Basic earnings per unit:
	Weighted average common units outstanding	23,445,671		23,219,680			23,333,300		23,219,680
	Weighted average phantom units deemed participating securities	690,351		795,882			725,914		795,882
	Total	24,136,022		24,015,562			24,059,214		24,015,562
	Earnings (loss) per common unit (basic)	$	0.83	$	(0.31	)	$	1.6	$	(0.31	)
	Diluted earnings per unit:
	Weighted average common units outstanding	23,445,671		23,219,680			23,333,300		23,219,680
	Weighted average phantom units deemed participating securities	690,351		795,882			725,914		795,882
	Weighted average potentially dilutive units outstanding	8,128		—			7,418		—
	Total	24,144,150		24,015,562			24,066,632		24,015,562
	Earnings (loss) per common unit (diluted)	$	0.83	$	(0.31	)	$	1.6	$	(0.31	)

SEGMENT_INFORMATION_AND_GEOGRA1

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Schedule of financial information concerning the entity's reportable segments	'
	Although not used by management in its performance monitoring activities, asset information is included in the following tables together with financial information concerning our reportable segments for the three and six months ended June 30, 2014 and 2013.
		Three Months Ended June 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Statements of Operations Data:
	Revenues	$	77,470	$	34,463	$	220,803	$	170,466	$	—		$	—		$	298,273	$	204,929
	Cost of goods sold (excluding depreciation, depletion and amortization)	51,860		18,263		209,535		164,497		—			—			261,395		182,760
	Depreciation, depletion and amortization	2,688		2,517		3,017		2,405		6			—			5,711		4,922
	Selling, general and administrative expenses	2,448		2,075		1,507		1,513		5,039			2,540			8,994		6,128
	IPO transaction-related costs	—		—		—		—		—			10,922			—		10,922
	Operating income (loss)	$	20,474	$	11,608	$	6,744	$	2,051	$	(5,045	)	$	(13,462	)	$	22,173	$	197
		Six Months Ended June 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Statements of Operations Data:
	Revenues	$	141,804	$	66,521	$	430,550	$	290,463	$	—		$	—		$	572,354	$	356,984
	Cost of goods sold (excluding depreciation, depletion and amortization)	90,736		35,439		410,455		278,809		—			—			501,191		314,248
	Depreciation, depletion and amortization	5,446		4,957		6,022		3,119		13			—			11,481		8,076
	Selling, general and administrative expenses	5,664		4,298		2,789		2,589		9,016			2,540			17,469		9,427
	IPO transaction-related costs	—		—		—		—		—			10,922			—		10,922
	Operating income (loss)	$	39,958	$	21,827	$	11,284	$	5,946	$	(9,029	)	$	(13,462	)	$	42,213	$	14,311
	Total assets (at period end)	$	202,349	$	121,014	$	169,183	$	193,539	$	17,821		$	17,919		$	389,353	$	332,472

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of interest rate swap agreements entered during the period	'
	The following table shows the three interest rate swap agreements we entered into during 2013 to manage interest rate risk associated with our variable rate borrowings.
	Agreement Date		Effective Date	Maturity Date		Notional Amount		Fixed Rate		Variable Rate
	Nov. 1, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000		1.33%		1 Month LIBOR
	Nov. 7, 2013		Oct. 14, 2014	Oct. 16, 2017		$25,000,000		1.26%		1 Month LIBOR
	Nov. 21, 2013		Oct. 14, 2014	Oct. 16, 2017		$20,000,000		1.22%		1 Month LIBOR
Schedule of fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'
	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		30-Jun-14			31-Dec-13				Classification
		($ in thousands)
	Derivative assets:
	Interest rate swaps	$	—		$	247			Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	386		$	—			Accrued liabilities
	Commodity derivative contracts	$	149		$	66			Accrued liabilities
Schedule of effect of derivative instruments on Condensed Consolidated Statements of Operations	'
	The effect of derivative instruments, none of which has been designated for hedge accounting, on our Condensed Consolidated Statements of Operations was as follows:
		Three Months Ended June 30,							Six Months Ended June 30,
		2014			2013				2014		2013			Classification
		(expense(income), $ in thousands)
	Interest rate swaps	$	498		$	—			$	633	$	—		Interest expense, net
	Commodity derivative contracts	322			(1,048		)		403		(952		)	Cost of goods sold
		$	820		$	(1,048	)		$	1,036	$	(952	)

SUPPLEMENTAL_CASH_FLOW_DISCLOS1

SUPPLEMENTAL CASH FLOW DISCLOSURES (Tables)	6 Months Ended
	Jun. 30, 2014
Supplemental Cash Flow Information [Abstract]	'
Schedule of supplemental disclosures of Consolidated Statements of Cash Flows	'
	The following supplemental disclosures may assist in the understanding of our Consolidated Statements of Cash Flows:
		Six Months Ended June 30,
		2014		2013
		($ in thousands)
	Cash paid for interest	$	2,357	$	2,825
	Cash paid for income taxes, net of refunds	163		—
	Issuance of common units to acquire Direct Fuels	—		53,721
	Customer advances offset against accounts receivable	—		4,043
	Deferred compensation expense	81		6,216
	Distribution equivalent rights accrued, net of payments	316		—
	Capitalized reclamation costs	140		—
	Purchases of PP&E accrued in a prior period and paid in the current period	1,641		9,455
	Purchases of PP&E included in accounts payable	4,102		—

ORGANIZATION_AND_BASIS_OF_PRES3

ORGANIZATION AND BASIS OF PRESENTATION (Details) (USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	20-May-13	8-May-13
Initial Public Offering of Emerge Energy Services LP	'	'
Offering expenses paid	$10.60	'
Payment of cash-based compensation awards to subsidiary senior management	8.9	'
Direct Fuels	'	'
Initial Public Offering of Emerge Energy Services LP	'	'
Distributions to predecessor owners	0.7	'
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	122.2	'
Proceeds from over commitment allocation to underwriters	3.3	'
Repayment of existing subsidiary debt	87.6	'
Amount paid for working capital	11.5	'
Distribution to pre-IPO equity holders	3.3	'
Distributions to predecessor owners	2.6	'
Payment of prepaid items	$0.30	'

ORGANIZATION_AND_BASIS_OF_PRES4

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

3 Months Ended

6 Months Ended

0 Months Ended

2 Months Ended

0 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

14-May-14

14-May-13

Jun. 30, 2013

Dec. 31, 2013

14-May-14

14-May-14

14-May-14

14-May-14

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Customer relationships

Long-term supply and transportation assets

Long-term supply and transportation assets

Non-compete agreement

Minimum

Maximum

Acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

Total Purchase Price

'

'

'

'

'

$98,277,000

$98,300,000

'

'

'

'

'

'

Fair Value of Identifiable Assets and Liabilities Acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash

'

'

'

'

'

'

6,197,000

'

'

'

'

'

'

Accounts receivable

'

'

'

'

'

'

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

'

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, shares

'

'

'

'

'

3,180,612

'

'

'

'

'

'

'

Common units issued, value

'

'

'

'

'

'

53,700,000

'

'

'

'

'

'

Long term debt assumed

'

'

'

'

'

'

21,700,000

'

'

'

'

'

'

Estimated useful life of intangible assets

'

'

'

'

'

'

'

'

'

'15 years

'3 months

'54 months

'4 years

Transaction costs

'

'

'

'

'

'

'

'

1,500,000

'

'

'

'

Total revenues

298,273,000

204,929,000

572,354,000

356,984,000

'

'

'

40,700,000

'

'

'

'

'

Net income (loss)

20,092,000

-4,138,000

38,578,000

5,775,000

'

'

'

1,800,000

'

'

'

'

'

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

'

242,044,000

'

480,206,000

'

'

'

'

'

'

'

'

'

Net income

'

($4,853,000)

'

$5,204,000

'

'

'

'

'

'

'

'

'

OTHER_FINANCIAL_DATA_Details

OTHER FINANCIAL DATA (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts	'	'
Allowance for doubtful accounts	$200,000	$300,000
Inventories	'	'
Total inventory	32,509,000	41,320,000
Fuel Segment	'	'
Inventories	'	'
Refined fuels	12,320,000	15,049,000
Raw materials and supplies	10,470,000	12,304,000
Sand Segment	'	'
Inventories	'	'
Raw materials	4,343,000	7,981,000
Work in process	100,000	1,528,000
Finished goods	$5,276,000	$4,458,000

OTHER_FINANCIAL_DATA_Details_2

OTHER FINANCIAL DATA (Details 2) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Jun. 30, 2014	Dec. 31, 2013
Property, plant and equipment	'	'	'	'
Total cost	'	'	$219,785,000	$183,365,000
Accumulated depreciation and depletion	'	'	44,389,000	37,234,000
Net property, plant and equipment	'	'	175,396,000	146,131,000
Depreciation and depletion expense	7,300,000	6,500,000	'	'
Machinery and equipment	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	121,816,000	115,629,000
Buildings and improvements	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	32,154,000	31,819,000
Land and improvements	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	24,232,000	20,314,000
Mineral reserves	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	10,800,000	10,800,000
Construction in progress	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	29,245,000	3,405,000
Capitalized reclamation costs	'	'	'	'
Property, plant and equipment	'	'	'	'
Total cost	'	'	$1,538,000	$1,398,000

OTHER_FINANCIAL_DATA_Details_3

OTHER FINANCIAL DATA (Details 3) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Jun. 30, 2014	Dec. 31, 2013
Intangible Assets Other Than Goodwill	'	'	'	'
Cost	'	'	$48,748,000	$48,748,000
Accumulated Amortization	'	'	13,537,000	9,333,000
Net	'	'	35,211,000	39,415,000
Amortization expense	4,200,000	1,600,000	'	'
Trade names	'	'	'	'
Intangible Assets Other Than Goodwill	'	'	'	'
Cost	'	'	46,000	46,000
Accumulated Amortization	'	'	19,000	17,000
Net	'	'	27,000	29,000
Customer relationships	'	'	'	'
Intangible Assets Other Than Goodwill	'	'	'	'
Cost	'	'	43,922,000	43,922,000
Accumulated Amortization	'	'	11,740,000	8,187,000
Net	'	'	32,182,000	35,735,000
Supply and transportation arrangements	'	'	'	'
Intangible Assets Other Than Goodwill	'	'	'	'
Cost	'	'	3,330,000	3,330,000
Accumulated Amortization	'	'	1,356,000	887,000
Net	'	'	1,974,000	2,443,000
Non-compete agreement	'	'	'	'
Intangible Assets Other Than Goodwill	'	'	'	'
Cost	'	'	1,450,000	1,450,000
Accumulated Amortization	'	'	422,000	242,000
Net	'	'	$1,028,000	$1,208,000

OTHER_FINANCIAL_DATA_Details_4

OTHER FINANCIAL DATA (Details 4) (USD $)	Jun. 30, 2014		Dec. 31, 2013		Jun. 30, 2014	Jun. 30, 2014
In Thousands, unless otherwise specified					Minimum	Maximum
Other Financial Data Disclosure [Abstract]	'		'		'	'
Deposit for business acquisition	$11,000		$0		'	'
Prepaid lease assets, net of current portion	6,107	[1]	0	[1]	'	'
Deferred financing costs, net	5,373		3,469		'	'
Other	352		347		'	'
Total	$22,832		$3,816		'	'
Schedule of Other Assets [Line Items]	'		'		'	'
Capitalized transportation costs, amortization period	'		'		'5 years	'7 years
[1]	The cost to transport leased railcars from the manufacturer to our site for initial placement in service is capitalized and amortized over the term of the lease (typically five to seven years). This balance reflects the non-current portion of these capitalized costs.

OTHER_FINANCIAL_DATA_Details_5

OTHER FINANCIAL DATA (Details 5) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2013
Other Financial Data Disclosure [Abstract]	'
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	1,557
Total IPO transaction-related costs	$10,922

OTHER_FINANCIAL_DATA_Details_6

OTHER FINANCIAL DATA (Details 6) (USD $)	0 Months Ended	1 Months Ended	6 Months Ended				0 Months Ended	6 Months Ended	0 Months Ended
	Jun. 30, 2014	Apr. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 20, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jul. 18, 2014
							Maximum	Maximum	Insight Equity	Subsequent event
Accrued liabilities	'	'	'	'	'	'	'	'	'	'
Salaries and other employee-related	'	'	$2,623,000	'	'	$2,701,000	'	'	'	'
Deferred compensation	'	'	946,000	'	'	6,740,000	'	'	'	'
Deferred revenue	'	'	126,000	'	'	3,131,000	'	'	'	'
Sales, excise, property and income taxes	'	'	4,251,000	'	'	2,659,000	'	'	'	'
Other	'	'	7,549,000	'	'	2,043,000	'	'	'	'
Total accrued liabilities	'	'	15,495,000	'	'	17,274,000	'	'	'	'
Retirement plan	'	'	'	'	'	'	'	'	'	'
Units offered in the Secondary Offering	'	'	'	'	3,515,388	'	'	'	'	'
Unit price offered in the Secondary Offering	'	'	'	'	$109.06	'	'	'	'	'
Unit price net of underwriting discounts and commissions, offered in the Secondary Offering	'	'	'	'	$105.24	'	'	'	'	'
Percentage of ownership after Secondary Offering	'	'	'	'	'	'	'	'	31.00%	'
Units offered to Underwriters, period of time for purchase	'30 days	'	'	'	'	'	'	'	'	'
Units offered to underwriters, number of common units for purchase	'	'	'	'	'	'	527,307	'	'	'
Options exercised by Underwriters	'	'	'	'	'	'	'	'	'	165,635
Purchase commitment, period of contract	'	'5 years	'	'	'	'	'	'	'	'
Capital leased assets	'	'	3,300,000	'	'	'	'	'	'	'
Percentage of employers matching contribution for participants' contributions	'	'	100.00%	'	'	'	'	'	'	'
Percentage of employers matching contribution for participants' pay	'	'	'	'	'	'	'	5.00%	'	'
Employer contributions	'	'	$300,000	$200,000	'	'	'	'	'	'

OTHER_FINANCIAL_DATA_Details_7

OTHER FINANCIAL DATA (Details 7) (Customer concentration risk)	6 Months Ended	12 Months Ended	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2013
	Net accounts receivable	Net accounts receivable	Revenue	Revenue
	Largest customer	Largest customer	Customer	Customer
Concentration of Credit Risk	'	'	'	'
Concentration of risk percentage	17.00%	14.00%	11.00%	'
Concentration risk, number of customers	'	'	1	0

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

Jun. 30, 2014

Jun. 27, 2014

Dec. 31, 2013

20-May-13

31-May-13

31-May-13

Jun. 30, 2014

Dec. 31, 2013

Dec. 10, 2013

Jun. 27, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

31-May-13

31-May-13

14-May-13

Jun. 30, 2014

Jun. 27, 2014

Partnership

Partnership

Partnership

Revolving credit facility

Revolving credit facility

Revolving credit facility

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Amended and Restated Credit Statement on June 27, 2014

Other notes

Other notes

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

New Credit Facility

Letters of credit

Letters of credit

SSH

DF Parent

Partnership

LIBOR

LIBOR

LIBOR

Base commercial lending rate

Base commercial lending rate

Base commercial lending rate

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Minimum

Maximum

Minimum

Maximum

Long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total debt

$170,029,000

'

$94,042,000

'

'

'

$169,964,000

$93,809,000

'

'

'

'

'

'

'

'

'

'

$65,000

$233,000

'

'

'

'

'

'

'

Less current portion

65,000

'

233,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term portion

169,964,000

'

93,809,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other disclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal of credit facility

'

350,000,000

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000,000

'

30,000,000

Maximum borrowing capacity

'

350,000,000

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000,000

'

30,000,000

Increase of borrowing capacity

'

150,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate basis

'

'

'

'

'

'

'

'

'

'

'

'

'LIBOR

'

'

'Base Rate

'

'

'

'

'

'

'

'

'

'

'

Basis points (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

2.25%

3.00%

'

1.25%

2.00%

'

'

'

'

'

'

'

'

'

Commitment fee (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.38%

'

Outstanding borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

112,700,000

'

'

'

Distribution payment

'

'

'

'

17,000,000

22,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayment of existing subsidiary debt

'

'

'

87,600,000

73,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Direct financing cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,600,000

'

'

'

'

Bank fees related to amendments of new credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,300,000

100,000

'

'

'

'

'

Minimum fixed charge coverage ratio

'

'

'

'

'

'

'

'

'

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum total leverage ratio

'

'

'

'

'

'

'

'

'

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum total leverage ratio in connection with certain permitted acquisitions

'

'

'

'

'

'

'

'

'

3.5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount available under the facility

'

'

'

'

'

'

'

'

'

'

'

$139,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted-average interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

3.02%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Environmental matter liability	$0	$0

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	Jun. 30, 2014
In Thousands, unless otherwise specified
Operating Lease Commitments	'
Remainder of 2014	$9,479
2015	22,961
2016	22,961
2017	22,301
2018	20,928
Thereafter	33,085
Total	131,715
Purchase Commitments	'
Remainder of 2014	750
2015	1,200
2016	1,200
2017	1,200
2018	1,200
Thereafter	0
Total	5,550
Capital Lease Obligations	'
Remainder of 2014	500
2015	800
2016	800
2017	800
2018	615
Thereafter	0
Minimum future lease payments	3,515
Amount representing interest	345
Total commitment less interest	$3,170

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	0 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	13-May-13	Jun. 30, 2014		Jun. 30, 2013		Dec. 31, 2013
Related Party Transactions [Abstract]	'	'		'		'
Wages and employee-related costs	'	$13,677	[1]	$4,310	[1]	'
Interest expense	'	0	[2]	1,915	[2]	'
General and administrative expense reimbursements	'	75	[3]	19	[3]	'
Consulting services	'	0	[4]	112	[4]	'
Lease expense	'	13		12		'
Accounts receivable	'	174		'		124
Accounts payable and accrued liabilities	'	428		'		515
Leadership services paid by affiliated company	$250	'		'		'
[1]	We do not have any employees. Prior to May 14, 2013, our 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 fringe benefits and other employee-related charges. We routinely and regularly reimburse our general partner for any employee-related costs paid on our behalf, and report such costs as operating expenses.
[2]	Debt payable to related parties was repaid using proceeds of our IPO in May 2013.
[3]	We paid Insight Equity Management Company LLC (collectively, with its affiliated investment funds and its controlling equity owners, “Insight Equity”) certain IPO transaction-related costs and other general and administrative costs. See discussion of the current services agreement below.
[4]	Prior to May 14, 2013, our Fuel segment paid an affiliated company for leadership services at an annual amount of $250,000 plus bonus for financial performance, if any. Beginning May 14, 2013, these services are being performed by Insight Equity employees and are charged to us through the reimbursement process described in (1) above.

EQUITYBASED_COMPENSATION_Detai

EQUITY-BASED COMPENSATION (Details) (USD $)

6 Months Ended

1 Months Ended

6 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

14-May-13

Jun. 30, 2014

Jun. 30, 2014

14-May-13

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Jun. 30, 2014

14-May-13

14-May-13

14-May-13

Jun. 30, 2014

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

LTIP

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Phantom Units

Restricted Units

Stock vesting in one year

Stock vesting in one year

Stock vesting in two years

Consultant

Consultant

Sand Officer

Other employees and independent directors

Other employees

Equity-based compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of common units authorized for issuance (in shares)

'

'

'

2,321,968

'

'

'

'

'

'

'

'

'

'

'

Number of common units granted during period (in shares)

'

'

2,895

'

86,605

0

'

'

'

'

'

265,294

530,588

'

2,895

Stock vested (as a percent)

'

'

'

'

'

'

'

50.00%

50.00%

'

'

'

'

'

'

Vesting period

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'30 months

'

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

'

'

'

'

'

'

'

'

'

'45 days

'

'

'

'

'

Unpaid liability for distribution equivalent rights

'

'

'

'

'

'

'

'

'

'

$700,000

'

'

'

'

Total Units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at December 31, 2013 (in shares)

'

'

1,098,235

'

'

1,087,648

'

'

'

'

'

'

'

'

10,587

Grants (in shares)

'

'

2,895

'

86,605

0

'

'

'

'

'

265,294

530,588

'

2,895

Forfeiture (in shares)

'

'

0

'

'

0

'

'

'

'

'

'

'

'

0

Vested (in shares)

'

'

-495,200

'

'

-484,546

'

'

'

'

'

'

'

'

-10,654

Outstanding at June 30, 2014 (in shares)

'

'

605,930

'

603,102

603,102

'

'

'

'

'

'

'

'

2,828

Fair Value per Unit at Award Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at December 31, 2013 (in dollars per share)

'

'

$17

'

'

'

'

'

'

'

'

'

'

'

'

Grants (in dollars per share)

'

'

$84.65

'

'

'

'

'

'

'

'

'

'

'

'

Vested (in dollars per share)

'

'

$17.01

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at June 30, 2014 (in dollars per share)

'

'

$17.32

'

'

'

'

'

'

'

'

'

'

'

'

Non-cash equity-based compensation recorded in selling, general and administrative expenses (in dollars)

4,330,000

1,221,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation expense

$8,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average period during which compensation expense will be recognized

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Composition of provision for income taxes	'	'	'	'
Federal and state income tax expense for Distributor	'	'	$181	$50
Texas margin tax	'	'	78	75
Total provision for income taxes	$170	$95	$259	$125
Effective income tax rate (as a percent)	'	'	34.00%	'
Effective margin tax rate (as a percent)	'	'	0.50%	'

EARNINGS_PER_COMMON_UNIT_Detai

EARNINGS PER COMMON UNIT (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Basic earnings per unit:	'	'	'	'
Post-IPO net income (loss) (in thousands)	$20,092	($7,349)	$38,578	($7,349)
Basic earnings per unit:	'	'	'	'
Weighted average common units outstanding (in shares)	23,445,671	23,219,680	23,333,300	23,219,680
Weighted average phantom units deemed participating securities (in shares)	690,351	795,882	725,914	795,882
Total (in shares)	24,136,022	24,015,562	24,059,214	24,015,562
Earnings (loss) per common unit (basic) (in dollars per share)	$0.83	($0.31)	$1.60	($0.31)
Diluted earnings per unit:	'	'	'	'
Weighted average common units outstanding (in shares)	23,445,671	23,219,680	23,333,300	23,219,680
Weighted average phantom units deemed participating securities (in shares)	690,351	795,882	725,914	795,882
Weighted average potentially dilutive units outstanding (in shares)	8,128	0	7,418	0
Total (in shares)	24,144,150	24,015,562	24,066,632	24,015,562
Earnings (loss) per common unit (diluted) (in dollars per share)	$0.83	($0.31)	$1.60	($0.31)
Phantom Units	'	'	'	'
Earnings per common unit	'	'	'	'
Anti-dilutive units outstanding (in shares)	'	'	205,161	'

SEGMENT_INFORMATION_AND_GEOGRA2

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Details) (USD $)	3 Months Ended			6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
		Segment
Segment Reporting [Abstract]	'	'	'	'	'	'
Number of reportable segments	'	2	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	$298,273	'	$204,929	$572,354	$356,984	'
Cost of goods sold (excluding depreciation, depletion and amortization)	261,395	'	182,760	501,191	314,248	'
Depreciation, depletion and amortization	5,711	'	4,922	11,481	8,076	'
Selling, general and administrative expenses	8,994	'	6,128	17,469	9,427	'
IPO transaction-related costs	0	'	10,922	0	10,922	'
Operating income	22,173	'	197	42,213	14,311	'
Total assets	389,353	'	332,472	389,353	332,472	323,016
Operating segments | Sand Segment	'	'	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	77,470	'	34,463	141,804	66,521	'
Cost of goods sold (excluding depreciation, depletion and amortization)	51,860	'	18,263	90,736	35,439	'
Depreciation, depletion and amortization	2,688	'	2,517	5,446	4,957	'
Selling, general and administrative expenses	2,448	'	2,075	5,664	4,298	'
IPO transaction-related costs	0	'	0	0	0	'
Operating income	20,474	'	11,608	39,958	21,827	'
Total assets	202,349	'	121,014	202,349	121,014	'
Operating segments | Fuel Segment	'	'	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	220,803	'	170,466	430,550	290,463	'
Cost of goods sold (excluding depreciation, depletion and amortization)	209,535	'	164,497	410,455	278,809	'
Depreciation, depletion and amortization	3,017	'	2,405	6,022	3,119	'
Selling, general and administrative expenses	1,507	'	1,513	2,789	2,589	'
IPO transaction-related costs	0	'	0	0	0	'
Operating income	6,744	'	2,051	11,284	5,946	'
Total assets	169,183	'	193,539	169,183	193,539	'
Corporate	'	'	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	0	'	0	0	0	'
Cost of goods sold (excluding depreciation, depletion and amortization)	0	'	0	0	0	'
Depreciation, depletion and amortization	6	'	0	13	0	'
Selling, general and administrative expenses	5,039	'	2,540	9,016	2,540	'
IPO transaction-related costs	0	'	10,922	0	10,922	'
Operating income	-5,045	'	-13,462	-9,029	-13,462	'
Total assets	$17,821	'	$17,919	$17,821	$17,919	'

SEGMENT_INFORMATION_AND_GEOGRA3

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Details 2) (USD $)	3 Months Ended		6 Months Ended			6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2013
					Outside the United States	Canada	Canada
Geographical data	'	'	'	'	'	'	'
Long-term assets	'	'	'	'	$0	'	'
Sales	$298,273,000	$204,929,000	$572,354,000	$356,984,000	'	$12,500,000	$5,000,000

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) (Non designated, USD $)	Jun. 30, 2014	Nov. 21, 2013	Nov. 07, 2013	Nov. 01, 2013	Jun. 30, 2014	Dec. 31, 2013
In Millions, unless otherwise specified	Interest rate swaps	Interest rate swaps	Interest rate swaps	Interest rate swaps	Commodity derivative contracts	Commodity derivative contracts
	item				item	item
Derivative instruments	'	'	'	'	'	'
Number of instruments held	3	'	'	'	85	40
Notional Amount	'	$20	$25	$25	'	'
Fixed Rate (as a percent)	'	1.22%	1.26%	1.33%	'	'

DERIVATIVE_INSTRUMENTS_AND_HED3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 2) (Non designated, USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Interest rate swaps | Prepaid expenses and other current assets	'	'
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'	'
Derivative assets	$0	$247
Interest rate swaps | Accrued liabilities	'	'
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'	'
Derivative liabilities	386	0
Commodity derivative contracts | Accrued liabilities	'	'
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'	'
Derivative liabilities	$149	$66

DERIVATIVE_INSTRUMENTS_AND_HED4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 3) (Non designated, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	$820	($1,048)	$1,036	($952)
Interest rate swaps | Interest expense, net	'	'	'	'
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	498	'	633	'
Commodity derivative contracts | Cost of goods sold	'	'	'	'
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	$322	($1,048)	$403	($952)

SUPPLEMENTAL_CASH_FLOW_DISCLOS2

SUPPLEMENTAL CASH FLOW DISCLOSURES (Details) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Supplemental Cash Flow Information [Abstract]	'	'
Cash paid for interest	$2,357	$2,825
Cash paid for income taxes, net of refunds	163	0
Issuance of common units to acquire Direct Fuels	0	53,721
Customer advances offset against accounts receivable	0	4,043
Deferred compensation expense	81	6,216
Distribution equivalent rights accrued, net of payments	316	0
Capitalized reclamation costs	140	0
Purchases of PP&E accrued in a prior period and paid in the current period	1,641	9,455
Purchases of PP&E included in accounts payable	$4,102	$0

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jul. 23, 2014	Jul. 23, 2014	Jul. 25, 2014	Jul. 25, 2014	Jun. 30, 2014
			Subsequent event	Subsequent event	Midwest Frac and Sands LLC	Midwest Frac and Sands LLC	Other Assets
				CEO and Former Consultant	Subsequent event	Subsequent event	Midwest Frac and Sands LLC
SUBSEQUENT EVENTS	'	'	'	'	'	'	'
Distribution announced (in dollars per unit)	'	'	$1.17	'	'	'	'
Distribution paid to unitholders	'	'	$27,800,000	'	'	'	'
Amount of distribution to be made pursuant to terms of the LTIP	'	'	'	500,000	'	'	'
Total Purchase Price	'	'	'	'	24,000,000	'	'
Payments to acquire businesses	11,000,000	0	'	'	'	'	11,000,000
Business combination contingent consideration liability	'	'	'	'	'	$13,000,000	'
Business combination contingent consideration liability, unit price of sand	'	'	'	'	'	2.5	'
Business combination contingent consideration liability, unit price of sand in addition	'	'	'	'	'	1	'