Emerge Energy Services (EMES) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 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-Sep-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	'Q3	'

UNAUDITED_CONDENSED_CONSOLIDAT

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$3,361	$2,167
Restricted cash and equivalents	0	6,188
Trade and other receivables, net	86,083	49,645
Inventories	32,944	41,320
Direct financing lease receivable	0	555
Prepaid expenses and other current assets	7,295	4,515
Total current assets	129,683	104,390
Property, plant and equipment, net	222,982	146,131
Intangible assets, net	33,209	39,415
Goodwill	29,264	29,264
Other assets, net	11,828	3,816
Total assets	426,966	323,016
Current liabilities:	'	'
Accounts payable	38,490	36,096
Accrued liabilities	21,380	17,274
Current portion of long-term debt	65	233
Current portion of capital lease liability	2,746	3,469
Total current liabilities	62,681	57,072
Long-term debt, net of current portion	188,964	93,809
Business acquisition obligation, net of current portion	10,023	0
Capital lease liability, net of current portion	1,216	0
Asset retirement obligations	2,078	1,414
Total liabilities	264,962	152,295
Commitments and contingencies	'	'
Partners’ equity:	'	'
General partner	0	0
Limited partner common units (issued and outstanding 23,718,961 units and 23,219,608 units as of September 30, 2014 and December 31, 2013, respectively)	162,004	170,721
Total partners’ equity	162,004	170,721
Total liabilities and partners’ equity	$426,966	$323,016

UNAUDITED_CONDENSED_CONSOLIDAT1

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common units issued	23,718,961	23,219,608
Common units outstanding	23,718,961	23,219,608

UNAUDITED_CONDENSED_CONSOLIDAT2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues	$296,338	$270,241	$868,692	$627,225
Operating expenses:	'	'	'	'
Cost of goods sold (excluding depreciation, depletion and amortization)	251,766	238,736	752,957	552,984
Depreciation, depletion and amortization	6,421	6,390	17,902	14,466
Selling, general and administrative expenses	9,559	7,969	27,028	17,396
IPO transaction-related costs	0	44	0	10,966
Total operating expenses	267,746	253,139	797,887	595,812
Operating income	28,592	17,102	70,805	31,413
Other expense (income):	'	'	'	'
Interest expense, net	1,479	1,645	5,006	9,308
Loss on extinguishment of debt	0	0	0	907
Other	775	-118	624	-277
Total other expense (income)	2,254	1,527	5,630	9,938
Income before provision for income taxes	26,338	15,575	65,175	21,475
Provision for income taxes	255	171	514	296
Net income	26,083	15,404	64,661	21,179
Less Predecessor net income before May 14, 2013	0	0	0	13,124
Post-IPO net income	26,083	15,404	64,661	8,055
Earnings per common unit (basic) (in dollars per unit)	$1.08	$0.64	$2.69	$0.34
Earnings per common unit (diluted) (in dollars per unit)	$1.08	$0.64	$2.69	$0.34
Weighted average number of common units outstanding including participating securities (basic) (in units)	24,115,926	24,015,562	24,054,747	24,015,562
Weighted average number of common units outstanding (diluted) (in units)	24,116,386	24,021,189	24,057,607	24,020,600
Fuel revenues and cost of goods sold include excise taxes and similar taxes:	$13,688	$12,610	$38,885	$36,259

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
December 31, 2013 at Dec. 31, 2013	$170,721	$170,721	$0
Increase (Decrease) in partners' capital	'	'	'
Net income	64,661	64,661	0
Equity-based compensation expense	6,878	6,878	0
Distributions paid	-79,384	-79,384	0
Distribution equivalent rights accrued	-883	-883	0
Other	11	11	0
September 30, 2014 at Sep. 30, 2014	$162,004	$162,004	$0

UNAUDITED_CONDENSED_CONSOLIDAT4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$64,661	$21,179
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation, depletion and amortization	17,902	14,466
Equity-based compensation expense	6,726	3,521
Interest paid in-kind	0	3,202
Loss on extinguishment of debt	0	907
Provision for doubtful accounts	101	200
Loss on disposal of assets	4	1
Amortization of debt discount/premium and deferred financing costs	698	731
Loss on termination of sand supply agreement	689	0
Unrealized loss on derivative instruments	387	0
Other non-cash	17	3
Changes in operating assets and liabilities, net of business acquired:	'	'
Restricted cash and equivalents	6,188	0
Accounts receivable	-43,313	-15,861
Inventories	8,377	72
Prepaid expenses and other current assets	-2,780	-1,381
Accounts payable and accrued liabilities	7,997	13,790
Other assets	-6,368	-1,338
Net cash provided by operating activities	61,286	39,492
Cash flows from investing activities:	'	'
Purchases of property, plant and equipment	-59,089	-18,598
Business acquisitions, net of cash acquired	-11,000	-16,687
Proceeds from disposals of assets	335	5
Other investing activities	374	9
Net cash used in investing activities	-69,380	-35,271
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	266,357	134,180
Repayment of line of credit borrowings	-171,203	-46,919
Repayment of Direct Fuels' debt	0	-21,673
Proceeds from other long-term debt	0	81
Repayment of other long-term debt	-168	-118,640
Distributions to unitholders	-79,711	-8,886
Distributions to Predecessor owners	0	-19,628
Pre-IPO dividends paid (Direct Fuels)	0	-11,500
Payment of financing costs	-2,342	-3,709
Payments on capital lease obligation	-3,656	-2,664
Repayment of other debt	0	-190
Redemption of general partner interest	0	-2
Other financing activities	11	0
Net cash provided by financing activities	9,288	16,670
Cash and cash equivalents:	'	'
Net increase	1,194	20,891
Balance at beginning of period	2,167	1,467
Balance at end of period	$3,361	$22,358

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 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 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 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 September 30, 2013, Direct Fuels’ revenues totaled $127.2 million and it reported a net loss of $1.3 million.
	The financial position and results of operations of Direct Fuels are included in our consolidated financial statements from and as of the date of acquisition.  The following unaudited pro forma financial information presents the combined results of operations of the Partnership and Direct Fuels as if the transaction had occurred on January 1, 2013.  The pro forma information is not necessarily indicative of what the results of operations actually would have been had the acquisition been completed on January 1, 2013.  In addition, the unaudited pro forma financial information is not indicative of, nor does it purport to project, our future operating results.  The unaudited financial information excludes acquisition and integration costs and does not give effect to any estimated and potential cost savings or other operating efficiencies, if any, that might result from the acquisition.
		Three Months Ended				Nine Months Ended
		September 30, 2013				September 30, 2013
		($ in thousands)
	Revenues	$	270,241			$	750,447
	Net income	$	15,404			$	22,410
	Acquisition from Midwest
	On July 25, 2014, we acquired certain assets and obligations of Midwest Frac and Sands LLC (“Midwest”) 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 operated a sand mine and wet wash facility in Barron County, Wisconsin. The assets include, but are not limited to, mineral reserves, real estate, buildings, land improvements, wet wash processing and conveying equipment, fixtures and office equipment, permits, and a non-compete agreement with the seller. The liabilities assumed include accounts payable and a local government highway repair and maintenance agreement. We have accounted for the acquisition as a business combination under ASC 805, Business Combinations.
	The purchase agreement specifies a total cash purchase price of $24.0 million plus contingent consideration, if any. The agreement required an advance payment of $11 million in June 2014. The additional $13.0 million is being paid over time as sand is removed from the reserves, with a minimum of $2.0 million paid each year. After repayment of $13.0 million, we will continue to pay contingent consideration for any additional sand we remove, for as long as the sand reserves remain economically viable. We used a discounted cash flow analysis to estimate the present value of the contingent consideration and other liabilities assumed as of the purchase date, using management’s estimates of the volumes and timing of sand extraction. We estimate that the entire obligation will be repaid within 7 - 8 years after acquisition, assuming production of approximately 850,000 tons of wet washed sand per year. The seller can repurchase the land when we determine the property is no longer viable for our sand mining and processing activities.
	As part of the agreement, we cancelled an existing tolling agreement whereby we agreed to convert Midwest’s wet washed sand to dry sand as well as an existing supply contract whereby Midwest agreed to supply and deliver wet washed sand. We recorded a $0.7 million loss on settlement of pre-existing agreements as a component of “Other” expense on our Condensed Consolidated Statements of Operations. We estimated the fair values of the terminated agreements using a discounted cash flow analysis.
	We retained a third-party expert to assist in determining the volumes and quality of the in-place mineral reserves. With assistance from a third-party valuations expert, we then used this data in our determination of the fair values of identifiable net assets, using the income approach. Our assessment of the fair values of the assets acquired and liabilities assumed as of July 25, 2014 indicates that there was no goodwill associated with the acquisition. We recognized the assets acquired and liabilities assumed based upon the fair values determined on the date of acquisition, using significant inputs that are not observable in the market (i.e., Level 3 inputs). Such values are preliminary and may be revised as we complete our analysis of the fair values of the assets acquired and liabilities assumed, but will be finalized no later than one year from the acquisition date.
	Following is a reconciliation of the total consideration to the assets acquired and liabilities assumed as of the acquisition date ($ in thousands):
	Consideration:
	Cash deposit		$	11,000
	Present value of purchase obligation		11,226
	Present value of contingent consideration		853
	Loss on settlement of pre-existing agreements		(689		)
	Total consideration		$	22,390
	Assets acquired:
	Mineral reserves		$	19,381
	Other property, plant and equipment		4,403
	Non-compete agreement		100
	Total assets acquired		23,884
	Less liabilities assumed:
	Governmental highway improvement obligation		1,128
	Asset retirement obligation		227
	Accounts payable		139
	Net assets acquired		$	22,390
In our Condensed Consolidated Balance Sheets, we have classified the non-current portion of the purchase obligation in “Business acquisition obligation, net of current portion.” The governmental highway improvement obligation and the current portion of the purchase obligation are classified as “Accrued liabilities.”
We incurred approximately $60,000 in transaction costs, which were recorded as “Selling, general and administrative expenses” as incurred.
The historical financial information for the assets acquired was impractical to obtain, and inclusion of pro forma information would require us to make estimates and assumptions regarding these assets’ historical financial results that may not be reasonable or accurate. As a result, supplemental pro forma results are not presented. This acquisition is not expected to impact our consolidated revenues. It is impractical to determine net income included in our consolidated statements of operations relating to Midwest since the date of acquisition because Midwest has been fully integrated into our sand segment operations and the operating results. For this reason, the operating results of Midwest cannot be separately identified.
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	9 Months Ended
	Sep. 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 $0.3 million and $0.3 million at September 30, 2014 and December 31, 2013, respectively.
	Inventories
	Inventories consisted of the following:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Refined fuels	$	10,123	$	15,049
	Fuel raw materials and supplies	6,232		12,304
	Sand raw materials	64		13
	Sand work in process	10,274		9,496
	Sand finished goods	6,251		4,458
	Total	$	32,944	$	41,320
	Property, Plant and Equipment
	Property, plant and equipment consisted of the following:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Machinery and equipment (1)	$	125,253	$	115,629
	Buildings and improvements (1)	42,902		31,819
	Land and improvements (1)	30,502		20,314
	Mineral reserves	30,181		10,800
	Construction in progress	40,993		3,405
	Capitalized reclamation costs	1,766		1,398
	Total cost	271,597		183,365
	Accumulated depreciation and depletion	48,615		37,234
	Net property, plant and equipment	$	222,982	$	146,131
	(1) Includes assets under capital lease
	We recognized $11.6 million and $10.0 million of depreciation and depletion expense for the nine months ended September 30, 2014 and 2013, respectively.
	Intangible Assets Other Than Goodwill
	Our intangible assets other than goodwill consisted of the following:
		Cost		Accumulated		Net
				Amortization
		($ in thousands)
	September 30, 2014:
	Trade names	$	46	$	20	$	26
	Customer relationships	43,922		13,516		30,406
	Supply and transportation agreements	3,330		1,589		1,741
	Non-compete agreement	1,550		514		1,036
	Total	$	48,848	$	15,639	$	33,209
	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 $6.3 million and $4.4 million of amortization expense for the nine months ended September 30, 2014 and 2013, respectively.
	Other Assets, Net
	Other assets, net consisted of the following:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Prepaid lease assets, net of current portion*	$	6,225	$	—
	Deferred financing costs, net	5,113		3,469
	Other	490		347
	Total	$	11,828	$	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:
		September 30,		31-Dec-13
2014
	($ in thousands)
Sales, excise, property and income taxes	$	5,590	$	2,659
Salaries and other employee-related	4,163		2,701
Current portion of business acquisition obligations	3,269		—
Deferred compensation	1,073		6,740
Deferred revenue	127		3,131
Other	7,158		2,043
Total	$	21,380	$	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.
The following table summarizes these costs for the nine months ended September 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	1,601
Total IPO transaction-related costs	$	10,966
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. 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. Following the closing of this transaction and as of September 30, 2014, Insight Equity held approximately 30% of all of our outstanding 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 $0.5 million and $0.3 million for the nine months ended September 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 two largest customer balances represented 27% and 15% of our net accounts receivable balance as of September 30, 2014.  Our largest customer also represented 14% of our net accounts receivable balance as of December 31, 2013. No other customer balance exceeded 10% of the total net accounts receivable balance as of September 30, 2014 and December 31, 2013.
One customer represented 12% of total revenues for the nine months ended September 30, 2014, while no customer exceeded 10% of revenues for the nine months ended September 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	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	3.              LONG-TERM DEBT
	Following is a summary of our long-term debt:
		September 30,		31-Dec-13
		2014
		($ in thousands)
	Revolving credit facility	$	188,964	$	93,809
	Other notes	65		233
	Total debt	189,029		94,042
	Less current portion	65		233
	Long-term portion	$	188,964	$	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% 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 September 30, 2014, we were in compliance with our loan covenants and had undrawn availability under the Credit Facility totaling $125.0 million.  At September 30, 2014, our outstanding borrowings under the Credit Agreement bore interest at a weighted-average rate of 2.99%.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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 long-term commitments during the first three quarters of 2014.  The following table presents the remaining minimum contractual obligations for these additional commitments as of September 30, 2014.
		Operating Lease Commitments		Purchase Commitments		Obligation for Acquisition (1)		Capital Lease Obligations
		($ in thousands)
	Remainder of 2014	$	5,274	$	180	$	912	$	531
	2015	24,003		1,200		2,503		800
	2016	24,880		1,200		2,423		800
	2017	24,198		1,200		2,344		192
	2018	22,800		—		2,264		—
	Thereafter	39,273		—		4,936		—
	Total	$	140,428	$	3,780	15,382		2,323
	Less amount representing interest					3,303		133
	Total less interest					$	12,079	$	2,190
	-1	Represents estimated undiscounted payments, inclusive of expected contingent consideration, based on forecasted volumes.
	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 September 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	9 Months Ended
	Sep. 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:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Wages and employee-related costs (1)	$	19,627	$	7,962
	Interest expense (2)	$	—	$	1,915
	General and administrative expense reimbursements (3)	$	75	$	19
	Consulting services (4)	$	—	$	112
	Lease expense	$	19	$	18
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Accounts receivable	$	336	$	124
	Accounts payable and accrued liabilities	$	916	$	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.
	-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	9 Months Ended
	Sep. 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 and the exercise of the underwriters’ over-allotment in July 2014, 90,686 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 September 30, 2014, the unpaid liability for distribution equivalent rights totaled $0.9 million.
	The following table summarizes awards granted during the nine months ended September 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
	Granted	6,710		3,815		2,895		118.49
	Vested	(499,281	)	(488,627	)	(10,654	)	17.01
	Forfeitures	—		—		—		—
	Outstanding at September 30, 2014	605,664		602,836		2,828		$	18.12
	For the nine months ended September 30, 2014 and 2013, we recorded non-cash compensation expense relating to equity-based compensation of $6.7 million and $3.5 million, respectively, in selling, general and administrative expenses.  As of September 30, 2014, the unrecognized compensation expense related to the grants discussed above amounted to $7.1 million to be recognized over a weighted average of 0.79 year.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 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:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Federal and state income tax expense for Distributor	$	275	$	159
	Texas margin tax	239		137
	Total provision for income taxes	$	514	$	296
	Effective Income Tax Rate
	Distributor began operations in May 2013.  For the nine months ended September 30, 2014, Distributor’s effective income tax rate was 35%.  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	9 Months Ended
	Sep. 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, 201,080 of our outstanding phantom units are not included in basic or diluted earnings per common unit calculations as of September 30, 2014.  At September 30, 2014, there were no anti-dilutive units outstanding.
	Basic and diluted earnings per unit are computed as follows:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Post-IPO net income (in thousands)	$	26,083	$	15,404	$	64,661	$	8,055
	Basic earnings per unit:
	Weighted average common units outstanding	23,717,985		23,219,680		23,462,937		23,219,680
	Weighted average phantom units deemed participating securities	397,941		795,882		591,810		795,882
	Total	24,115,926		24,015,562		24,054,747		24,015,562
	Earnings per common unit (basic)	$	1.08	$	0.64	$	2.69	$	0.34
	Diluted earnings per unit:
	Weighted average common units outstanding	23,717,985		23,219,680		23,462,937		23,219,680
	Weighted average phantom units deemed participating securities	397,941		795,882		591,810		795,882
	Weighted average potentially dilutive units outstanding	460		5,627		2,860		5,038
	Total	24,116,386		24,021,189		24,057,607		24,020,600
	Earnings per common unit (diluted)	$	1.08	$	0.64	$	2.69	$	0.34

SEGMENT_INFORMATION_AND_GEOGRA

SEGMENT INFORMATION AND GEOGRAPHICAL DATA	9 Months Ended
	Sep. 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 nine months ended September 30, 2014 and 2013.
		Three Months Ended September 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Revenues	$	95,783	$	47,451	$	200,555	$	222,790	$	—		$	—		$	296,338	$	270,241
	Operating expenses:
	Cost of goods sold (excluding depreciation, depletion and amortization)	55,747		25,753		196,019		212,983		—			—			251,766		238,736
	Depreciation, depletion and amortization	3,396		2,715		3,017		3,675		8			—			6,421		6,390
	Selling, general and administrative expenses	3,904		2,606		1,487		1,701		4,168			3,662			9,559		7,969
	IPO transaction-related costs	—		—		—		—		—			44			—		44
	Operating income (loss)	$	32,736	$	16,377	$	32	$	4,431	$	(4,176	)	$	(3,706	)	$	28,592	$	17,102
		Nine Months Ended September 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Revenues	$	237,587	$	113,972	$	631,105	$	513,253	$	—		$	—		$	868,692	$	627,225
	Operating expenses:
	Cost of goods sold (excluding depreciation, depletion and amortization)	146,483		61,192		606,474		491,792		—			—			752,957		552,984
	Depreciation, depletion and amortization	8,842		7,672		9,039		6,794		21			—			17,902		14,466
	Selling, general and administrative expenses	9,568		6,904		4,276		4,290		13,184			6,202			27,028		17,396
	IPO transaction-related costs	—		—		—		—		—			10,966			—		10,966
	Operating income (loss)	$	72,694	$	38,204	$	11,316	$	10,377	$	(13,205	)	$	(17,168	)	$	70,805	$	31,413
	Total assets (at period end)	$	255,825	$	134,932	$	160,076	$	173,134	$	11,065		$	31,933		$	426,966	$	339,999
	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 $13.7 million and $7.8 million of revenues in Canada for the nine months ended September 30, 2014 and 2013, respectively.  All other sales have occurred in the United States.

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
	Sep. 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		$20,000,000	1.22%		1 Month LIBOR
	Our Fuel segment utilizes financial hedging arrangements whereby we hedge a portion of our gasoline and diesel inventory, which reduces our commodity price exposure on some of our activities.  The derivative commodity instruments we utilize consist mainly of futures traded on the New York Mercantile Exchange.  As of September 30, 2014 and December 31, 2013, we had 30 and 40 open commodity derivative contracts, respectively, to manage fuel price risk.
	We do not designate our derivative instruments as hedges under GAAP.  As a result, we recognize derivatives at fair value on the consolidated balance sheet with resulting gains and losses reflected in interest expense (for interest rate swap agreements) and cost of goods sold (for derivative commodity instruments), as reported in the condensed consolidated statements of operations.  Our derivative instruments serve the same risk management purpose whether designated as a hedge or not.  We derive fair values principally from published market interest rates and fuel price quotes (Level 2 inputs).  The precise level of open position commodity derivatives is dependent on inventory levels, expected inventory purchase patterns and market price trends.  We do not use derivative financial instruments for trading or speculative purposes.
	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		30-Sep-14				31-Dec-13			Classification
		($ in thousands)
	Derivative assets:
	Interest rate swaps	$	—			$	247		Prepaid expenses and other current assets
	Commodity derivative contracts	$	108			$	—		Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	140			$	—		Accrued liabilities
	Commodity derivative contracts	$	—			$	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 September 30,							Nine Months Ended September 30,
		2014				2013			2014			2013			Classification
		(expense(income), $ in thousands)
	Interest rate swaps	$	(246	)		$	—		$	387		$	—		Interest expense, net
	Commodity derivative contracts	(714		)		234			(310		)	(717		)	Cost of goods sold
		$	(960	)		$	234		$	77		$	(717	)

SUPPLEMENTAL_CASH_FLOW_DISCLOS

SUPPLEMENTAL CASH FLOW DISCLOSURES	9 Months Ended
	Sep. 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:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Cash paid for interest	$	4,174	$	2,836
	Cash paid for income taxes, net of refunds	$	413	$	—
	Issuance of common units to acquire Direct Fuels	$	—	$	53,721
	Customer advances offset against accounts receivable	$	—	$	4,043
	Deferred compensation expense	$	182	$	6,389
	Distribution equivalent rights accrued, net of payments	$	555	$	112
	Capitalized reclamation costs	$	420	$	—
	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	$	3,789	$	—

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENT	'
	12.       SUBSEQUENT EVENT
	On October 23, 2014, the Board of Directors approved a quarterly distribution of $1.38 per common unit.  We will pay $32.7 million on November 14, 2014 to holders of record as of November 6, 2014.  We will also distribute $0.5 million to the CEO and the Sand Officer pursuant to terms of the LTIP.

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 30, 2014
Business Acquisition [Line Items]	'
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				Nine Months Ended
		September 30, 2013				September 30, 2013
		($ in thousands)
	Revenues	$	270,241			$	750,447
	Net income	$	15,404			$	22,410
Direct Fuels	'
Business Acquisition [Line Items]	'
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 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
Midwest Frac and Sands LLC	'
Business Acquisition [Line Items]	'
Schedule of reconciliation of fair values of the assets acquired and liabilities assumed related to the acquiree's purchase price	'
	Following is a reconciliation of the total consideration to the assets acquired and liabilities assumed as of the acquisition date ($ in thousands):
	Consideration:
	Cash deposit		$	11,000
	Present value of purchase obligation		11,226
	Present value of contingent consideration		853
	Loss on settlement of pre-existing agreements		(689		)
	Total consideration		$	22,390
	Assets acquired:
	Mineral reserves		$	19,381
	Other property, plant and equipment		4,403
	Non-compete agreement		100
	Total assets acquired		23,884
	Less liabilities assumed:
	Governmental highway improvement obligation		1,128
	Asset retirement obligation		227
	Accounts payable		139
	Net assets acquired		$	22,390

OTHER_FINANCIAL_DATA_Tables

OTHER FINANCIAL DATA (Tables)	9 Months Ended
	Sep. 30, 2014
Other Financial Data Disclosure [Abstract]	'
Schedule of inventories	'
	Inventories consisted of the following:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Refined fuels	$	10,123	$	15,049
	Fuel raw materials and supplies	6,232		12,304
	Sand raw materials	64		13
	Sand work in process	10,274		9,496
	Sand finished goods	6,251		4,458
	Total	$	32,944	$	41,320
Schedule of property, plant and equipment	'
	Property, plant and equipment consisted of the following:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Machinery and equipment (1)	$	125,253	$	115,629
	Buildings and improvements (1)	42,902		31,819
	Land and improvements (1)	30,502		20,314
	Mineral reserves	30,181		10,800
	Construction in progress	40,993		3,405
	Capitalized reclamation costs	1,766		1,398
	Total cost	271,597		183,365
	Accumulated depreciation and depletion	48,615		37,234
	Net property, plant and equipment	$	222,982	$	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)
	September 30, 2014:
	Trade names	$	46	$	20	$	26
	Customer relationships	43,922		13,516		30,406
	Supply and transportation agreements	3,330		1,589		1,741
	Non-compete agreement	1,550		514		1,036
	Total	$	48,848	$	15,639	$	33,209
	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:
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Prepaid lease assets, net of current portion*	$	6,225	$	—
	Deferred financing costs, net	5,113		3,469
	Other	490		347
	Total	$	11,828	$	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:
		September 30,		31-Dec-13
		2014
		($ in thousands)
	Sales, excise, property and income taxes	$	5,590	$	2,659
	Salaries and other employee-related	4,163		2,701
	Current portion of business acquisition obligations	3,269		—
	Deferred compensation	1,073		6,740
	Deferred revenue	127		3,131
	Other	7,158		2,043
	Total	$	21,380	$	17,274
Summary of IPO transaction related expenses	'
	The following table summarizes these costs for the nine months ended September 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	1,601
	Total IPO transaction-related costs	$	10,966

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of long-term debt	'
		September 30,		31-Dec-13
		2014
		($ in thousands)
	Revolving credit facility	$	188,964	$	93,809
	Other notes	65		233
	Total debt	189,029		94,042
	Less current portion	65		233
	Long-term portion	$	188,964	$	93,809

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 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 September 30, 2014.
		Operating Lease Commitments		Purchase Commitments		Obligation for Acquisition (1)		Capital Lease Obligations
		($ in thousands)
	Remainder of 2014	$	5,274	$	180	$	912	$	531
	2015	24,003		1,200		2,503		800
	2016	24,880		1,200		2,423		800
	2017	24,198		1,200		2,344		192
	2018	22,800		—		2,264		—
	Thereafter	39,273		—		4,936		—
	Total	$	140,428	$	3,780	15,382		2,323
	Less amount representing interest					3,303		133
	Total less interest					$	12,079	$	2,190

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 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:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Wages and employee-related costs (1)	$	19,627	$	7,962
	Interest expense (2)	$	—	$	1,915
	General and administrative expense reimbursements (3)	$	75	$	19
	Consulting services (4)	$	—	$	112
	Lease expense	$	19	$	18
		September 30,		December 31,
		2014		2013
		($ in thousands)
	Accounts receivable	$	336	$	124
	Accounts payable and accrued liabilities	$	916	$	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.
	-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)	9 Months Ended
	Sep. 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 nine months ended September 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
	Granted	6,710		3,815		2,895		118.49
	Vested	(499,281	)	(488,627	)	(10,654	)	17.01
	Forfeitures	—		—		—		—
	Outstanding at September 30, 2014	605,664		602,836		2,828		$	18.12

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of composition of provision for income taxes	'
	The composition of our provision for income taxes follows:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Federal and state income tax expense for Distributor	$	275	$	159
	Texas margin tax	239		137
	Total provision for income taxes	$	514	$	296

EARNINGS_PER_COMMON_UNIT_Table

EARNINGS PER COMMON UNIT (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of computation of basic and diluted earnings per unit	'
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Post-IPO net income (in thousands)	$	26,083	$	15,404	$	64,661	$	8,055
	Basic earnings per unit:
	Weighted average common units outstanding	23,717,985		23,219,680		23,462,937		23,219,680
	Weighted average phantom units deemed participating securities	397,941		795,882		591,810		795,882
	Total	24,115,926		24,015,562		24,054,747		24,015,562
	Earnings per common unit (basic)	$	1.08	$	0.64	$	2.69	$	0.34
	Diluted earnings per unit:
	Weighted average common units outstanding	23,717,985		23,219,680		23,462,937		23,219,680
	Weighted average phantom units deemed participating securities	397,941		795,882		591,810		795,882
	Weighted average potentially dilutive units outstanding	460		5,627		2,860		5,038
	Total	24,116,386		24,021,189		24,057,607		24,020,600
	Earnings per common unit (diluted)	$	1.08	$	0.64	$	2.69	$	0.34

SEGMENT_INFORMATION_AND_GEOGRA1

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2014 and 2013.
		Three Months Ended September 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Revenues	$	95,783	$	47,451	$	200,555	$	222,790	$	—		$	—		$	296,338	$	270,241
	Operating expenses:
	Cost of goods sold (excluding depreciation, depletion and amortization)	55,747		25,753		196,019		212,983		—			—			251,766		238,736
	Depreciation, depletion and amortization	3,396		2,715		3,017		3,675		8			—			6,421		6,390
	Selling, general and administrative expenses	3,904		2,606		1,487		1,701		4,168			3,662			9,559		7,969
	IPO transaction-related costs	—		—		—		—		—			44			—		44
	Operating income (loss)	$	32,736	$	16,377	$	32	$	4,431	$	(4,176	)	$	(3,706	)	$	28,592	$	17,102
		Nine Months Ended September 30,
		Sand Segment				Fuel Segment				Corporate						Total
		2014		2013		2014		2013		2014			2013			2014		2013
		($ in thousands)
	Revenues	$	237,587	$	113,972	$	631,105	$	513,253	$	—		$	—		$	868,692	$	627,225
	Operating expenses:
	Cost of goods sold (excluding depreciation, depletion and amortization)	146,483		61,192		606,474		491,792		—			—			752,957		552,984
	Depreciation, depletion and amortization	8,842		7,672		9,039		6,794		21			—			17,902		14,466
	Selling, general and administrative expenses	9,568		6,904		4,276		4,290		13,184			6,202			27,028		17,396
	IPO transaction-related costs	—		—		—		—		—			10,966			—		10,966
	Operating income (loss)	$	72,694	$	38,204	$	11,316	$	10,377	$	(13,205	)	$	(17,168	)	$	70,805	$	31,413
	Total assets (at period end)	$	255,825	$	134,932	$	160,076	$	173,134	$	11,065		$	31,933		$	426,966	$	339,999

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
	Sep. 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		$20,000,000	1.22%		1 Month LIBOR
Schedule of fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'
	The fair values of outstanding derivative instruments and their classifications within our Condensed Consolidated Balance Sheets are summarized as follows:
		30-Sep-14				31-Dec-13			Classification
		($ in thousands)
	Derivative assets:
	Interest rate swaps	$	—			$	247		Prepaid expenses and other current assets
	Commodity derivative contracts	$	108			$	—		Prepaid expenses and other current assets
	Derivative liabilities:
	Interest rate swaps	$	140			$	—		Accrued liabilities
	Commodity derivative contracts	$	—			$	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 September 30,							Nine Months Ended September 30,
		2014				2013			2014			2013			Classification
		(expense(income), $ in thousands)
	Interest rate swaps	$	(246	)		$	—		$	387		$	—		Interest expense, net
	Commodity derivative contracts	(714		)		234			(310		)	(717		)	Cost of goods sold
		$	(960	)		$	234		$	77		$	(717	)

SUPPLEMENTAL_CASH_FLOW_DISCLOS1

SUPPLEMENTAL CASH FLOW DISCLOSURES (Tables)	9 Months Ended
	Sep. 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:
		Nine Months Ended September 30,
		2014		2013
		($ in thousands)
	Cash paid for interest	$	4,174	$	2,836
	Cash paid for income taxes, net of refunds	$	413	$	—
	Issuance of common units to acquire Direct Fuels	$	—	$	53,721
	Customer advances offset against accounts receivable	$	—	$	4,043
	Deferred compensation expense	$	182	$	6,389
	Distribution equivalent rights accrued, net of payments	$	555	$	112
	Capitalized reclamation costs	$	420	$	—
	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	$	3,789	$	—

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

9 Months Ended

0 Months Ended

2 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 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

Jul. 25, 2014

Jun. 30, 2014

Jul. 25, 2014

Jul. 25, 2014

Jul. 25, 2014

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Direct Fuels

Midwest Frac and Sands LLC

Midwest Frac and Sands LLC

Midwest Frac and Sands LLC

Midwest Frac and Sands LLC

Midwest Frac and Sands LLC

Customer relationships

Long-term supply and transportation assets

Long-term supply and transportation assets

Non-compete agreement

T

Minimum

Maximum

Minimum

Maximum

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Agreed cash purchase price

'

'

'

'

'

'

'

'

'

'

'

'

'

$24,000,000

'

'

'

'

Total Purchase Price

'

'

'

'

'

98,277,000

98,300,000

'

'

'

'

'

'

22,390,000

'

'

'

'

Fair Value of Identifiable Assets and Liabilities Acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Mineral reserves

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,381,000

'

'

Cash

'

'

'

'

'

'

6,197,000

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable

'

'

'

'

'

'

9,845,000

'

'

'

'

'

'

'

'

'

'

'

Other current assets

'

'

'

'

'

'

13,146,000

'

'

'

'

'

'

'

'

'

'

'

Property, plant and equipment

'

'

'

'

'

'

14,897,000

'

'

'

'

'

'

'

'

4,403,000

'

'

Intangible assets

'

'

'

'

'

'

45,080,000

'

'

'

'

'

'

'

'

100,000

'

'

Goodwill

29,264,000

'

29,264,000

'

29,264,000

'

29,264,000

'

'

'

'

'

'

'

'

'

'

'

Total assets acquired

'

'

'

'

'

'

118,429,000

'

'

'

'

'

'

'

'

23,884,000

'

'

Governmental highway improvement obligation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,128,000

'

'

Asset retirement obligation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

227,000

'

'

Accounts payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

139,000

'

'

Accounts payable and accrued liabilities

'

'

'

'

'

'

8,652,000

'

'

'

'

'

'

'

'

'

'

'

Dividend payable

'

'

'

'

'

'

11,500,000

'

'

'

'

'

'

'

'

'

'

'

Total current liabilities

'

'

'

'

'

'

20,152,000

'

'

'

'

'

'

'

'

'

'

'

Net assets acquired

'

'

'

'

'

'

98,277,000

'

'

'

'

'

'

'

'

22,390,000

'

'

Cash paid

'

'

'

'

'

22,900,000

'

'

'

'

'

'

'

11,000,000

11,000,000

'

'

'

Present value of purchase obligation

'

'

'

'

'

'

'

'

'

'

'

'

'

11,226,000

'

'

'

'

Present value of contingent consideration

'

'

'

'

'

'

'

'

'

'

'

'

'

853,000

'

'

'

'

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

'

'

'

'

'

'

60,000

'

'

Liabilities incurred related to acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

13,000,000

'

'

'

'

Liabilities incurred, estimated payment per year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000

'

Payment period of entire acquisition obligation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'7 years

'8 years

Estimated production capacity per year related to acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

850,000

'

'

'

'

Loss on termination of sand supply agreement

'

'

689,000

0

'

'

'

'

'

'

'

'

'

689,000

'

'

'

'

Total revenues

296,338,000

270,241,000

868,692,000

627,225,000

'

'

'

127,200,000

'

'

'

'

'

'

'

'

'

'

Net income (loss)

26,083,000

15,404,000

64,661,000

21,179,000

'

'

'

1,300,000

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revenues

'

270,241,000

'

750,447,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income

'

$15,404,000

'

$22,410,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

OTHER_FINANCIAL_DATA_Details

OTHER FINANCIAL DATA (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts	'	'
Allowance for doubtful accounts	$300,000	$300,000
Inventories	'	'
Total	32,944,000	41,320,000
Fuel Segment	'	'
Inventories	'	'
Refined fuels	10,123,000	15,049,000
Fuel raw materials and supplies	6,232,000	12,304,000
Sand Segment	'	'
Inventories	'	'
Sand raw materials	64,000	13,000
Sand work in process	10,274,000	9,496,000
Sand finished goods	$6,251,000	$4,458,000

OTHER_FINANCIAL_DATA_Details_2

OTHER FINANCIAL DATA (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013	Dec. 31, 2013
Property, plant and equipment	'		'	'
Total cost	$271,597,000		'	$183,365,000
Accumulated depreciation and depletion	48,615,000		'	37,234,000
Net property, plant and equipment	222,982,000		'	146,131,000
Depreciation and depletion expense	11,600,000		10,000,000	'
Machinery and equipment	'		'	'
Property, plant and equipment	'		'	'
Total cost	125,253,000	[1]	'	115,629,000	[1]
Buildings and improvements	'		'	'
Property, plant and equipment	'		'	'
Total cost	42,902,000	[1]	'	31,819,000	[1]
Land and improvements	'		'	'
Property, plant and equipment	'		'	'
Total cost	30,502,000	[1]	'	20,314,000	[1]
Mineral reserves	'		'	'
Property, plant and equipment	'		'	'
Total cost	30,181,000		'	10,800,000
Construction in progress	'		'	'
Property, plant and equipment	'		'	'
Total cost	40,993,000		'	3,405,000
Capitalized reclamation costs	'		'	'
Property, plant and equipment	'		'	'
Total cost	$1,766,000		'	$1,398,000
[1]	Includes assets under capital lease

OTHER_FINANCIAL_DATA_Details_3

OTHER FINANCIAL DATA (Details 3) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Intangible Assets Other Than Goodwill	'	'	'
Cost	$48,848,000	'	$48,748,000
Accumulated Amortization	15,639,000	'	9,333,000
Net	33,209,000	'	39,415,000
Amortization expense	6,300,000	4,400,000	'
Trade names	'	'	'
Intangible Assets Other Than Goodwill	'	'	'
Cost	46,000	'	46,000
Accumulated Amortization	20,000	'	17,000
Net	26,000	'	29,000
Customer relationships	'	'	'
Intangible Assets Other Than Goodwill	'	'	'
Cost	43,922,000	'	43,922,000
Accumulated Amortization	13,516,000	'	8,187,000
Net	30,406,000	'	35,735,000
Supply and transportation agreements	'	'	'
Intangible Assets Other Than Goodwill	'	'	'
Cost	3,330,000	'	3,330,000
Accumulated Amortization	1,589,000	'	887,000
Net	1,741,000	'	2,443,000
Non-compete agreement	'	'	'
Intangible Assets Other Than Goodwill	'	'	'
Cost	1,550,000	'	1,450,000
Accumulated Amortization	514,000	'	242,000
Net	$1,036,000	'	$1,208,000

OTHER_FINANCIAL_DATA_Details_4

OTHER FINANCIAL DATA (Details 4) (USD $)	Sep. 30, 2014		Dec. 31, 2013		Sep. 30, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified					Minimum	Maximum
Other Financial Data Disclosure [Abstract]	'		'		'	'
Prepaid lease assets, net of current portion	$6,225	[1]	$0	[1]	'	'
Deferred financing costs, net	5,113		3,469		'	'
Other	490		347		'	'
Total	$11,828		$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 $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Other Financial Data Disclosure [Abstract]	'
Compensation and payroll-related costs for termination of LTIC plan	$6,512
Incentive compensation and payroll-related costs to other management employees	2,853
Other IPO-related costs	1,601
Total IPO transaction-related costs	$10,966

OTHER_FINANCIAL_DATA_Details_6

OTHER FINANCIAL DATA (Details 6) (USD $)	0 Months Ended		1 Months Ended	9 Months Ended
	Jul. 18, 2014	Jun. 30, 2014	Apr. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Jun. 20, 2014	Dec. 31, 2013
Accrued liabilities	'	'	'	'	'	'	'
Sales, excise, property and income taxes	'	'	'	$5,590,000	'	'	$2,659,000
Salaries and other employee-related	'	'	'	4,163,000	'	'	2,701,000
Current portion of business acquisition obligations	'	'	'	3,269,000	'	'	0
Deferred compensation	'	'	'	1,073,000	'	'	6,740,000
Deferred revenue	'	'	'	127,000	'	'	3,131,000
Other	'	'	'	7,158,000	'	'	2,043,000
Total	'	'	'	21,380,000	'	'	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	'
Units offered to Underwriters, period of time for purchase	'	'30 days	'	'	'	'	'
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%	'	'	'
Employer contributions	'	'	'	$500,000	$300,000	'	'
Maximum	'	'	'	'	'	'	'
Retirement plan	'	'	'	'	'	'	'
Units offered to underwriters, number of common units for purchase	'	527,307	'	'	'	'	'
Percentage of employers matching contribution for participants' pay	'	'	'	5.00%	'	'	'
Insight Equity	'	'	'	'	'	'	'
Retirement plan	'	'	'	'	'	'	'
Percentage of ownership after Secondary Offering	'	'	'	30.00%	'	'	'

OTHER_FINANCIAL_DATA_Details_7

OTHER FINANCIAL DATA (Details 7) (Customer concentration risk)	9 Months Ended		12 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
	Net accounts receivable	Net accounts receivable	Net accounts receivable	Net accounts receivable	Revenue	Revenue	Revenue
	Customer	Largest customer	Largest customer	Second largest customer	Customer	Customer	Largest customer
Concentration of Credit Risk	'	'	'	'	'	'	'
Concentration of risk percentage	'	27.00%	14.00%	15.00%	'	'	12.00%
Concentration risk, number of customers	2	'	'	'	1	0	'

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)

Sep. 30, 2014

Jun. 27, 2014

Dec. 31, 2013

20-May-13

31-May-13

31-May-13

Sep. 30, 2014

Dec. 31, 2013

Dec. 10, 2013

Sep. 30, 2014

Dec. 31, 2013

Jun. 27, 2014

Sep. 30, 2014

Sep. 30, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Jun. 27, 2014

Sep. 30, 2014

Dec. 31, 2013

31-May-13

31-May-13

14-May-13

Sep. 30, 2014

Jun. 27, 2014

Partnership

Partnership

Partnership

Revolving credit facility

Revolving credit facility

Revolving credit facility

Other notes

Other notes

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

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

Base commercial lending rate

Base commercial lending rate

Base commercial lending rate

LIBOR

LIBOR

LIBOR

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Partnership

Minimum

Maximum

Minimum

Maximum

Long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total debt

$189,029,000

'

$94,042,000

'

'

'

$188,964,000

$93,809,000

'

$65,000

$233,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Less current portion

65,000

'

233,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term portion

188,964,000

'

93,809,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other disclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'Base Rate

'

'

'LIBOR

'

'

'

'

'

'

'

'

'

Basis points (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.25%

2.00%

'

2.25%

3.00%

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

$125,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted-average interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

2.99%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Sep. 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 $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Operating Lease Commitments	'
Remainder of 2014	$5,274
2015	24,003
2016	24,880
2017	24,198
2018	22,800
Thereafter	39,273
Total	140,428
Purchase Commitments	'
Remainder of 2014	180
2015	1,200
2016	1,200
2017	1,200
2018	0
Thereafter	0
Total	3,780
Obligation for Acquisition [Abstract]	'
Remainder of 2014	912	[1]
2015	2,503	[1]
2016	2,423	[1]
2017	2,344	[1]
2018	2,264	[1]
Thereafter	4,936	[1]
Total	15,382	[1]
Less amount representing interest	3,303	[1]
Total less interest	12,079	[1]
Capital Lease Obligations	'
Remainder of 2014	531
2015	800
2016	800
2017	192
2018	0
Thereafter	0
Total	2,323
Less amount representing interest	133
Total less interest	$2,190
[1]	Represents estimated undiscounted payments, inclusive of expected contingent consideration, based on forecasted volumes.

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	0 Months Ended	9 Months Ended
	13-May-13	Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Related Party Transactions [Abstract]	'	'		'		'
Wages and employee-related costs	'	$19,627,000	[1]	$7,962,000	[1]	'
Interest expense	'	0	[2]	1,915,000	[2]	'
General and administrative expense reimbursements	'	75,000	[3]	19,000	[3]	'
Consulting services	'	0	[4]	112,000	[4]	'
Lease expense	'	19,000		18,000		'
Accounts receivable	'	336,000		'		124,000
Accounts payable and accrued liabilities	'	916,000		'		515,000
Leadership services paid by affiliated company	$250,000	'		'		'
[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.
[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 $)

9 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

14-May-13

Jun. 30, 2014

Sep. 30, 2014

14-May-13

Sep. 30, 2014

Sep. 30, 2014

14-May-13

Sep. 30, 2014

14-May-13

14-May-13

Sep. 30, 2014

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

Restricted Units

Stock vesting in one year

Stock vesting in one year

Stock vesting in two years

Sand Officer

Consultant

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)

'

'

6,710

'

90,686

3,815

'

'

'

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

'

'

'

'

'

'

'

'

'

'

$900,000

'

'

'

Total Units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at December 31, 2013 (in shares)

'

'

1,098,235

'

'

1,087,648

'

'

'

'

'

'

'

10,587

Granted (in shares)

'

'

6,710

'

90,686

3,815

'

'

'

265,294

'

530,588

'

2,895

Vested (in shares)

'

'

-499,281

'

'

-488,627

'

'

'

'

'

'

'

-10,654

Forfeiture (in shares)

'

'

0

'

'

0

'

'

'

'

'

'

'

0

Outstanding at September 30, 2014 (in shares)

'

'

605,664

'

'

602,836

'

'

'

'

'

'

'

2,828

Fair Value per Unit at Award Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

$17

'

'

'

'

'

'

'

'

'

'

'

Granted (in dollars per share)

'

'

$118.49

'

'

'

'

'

'

'

'

'

'

'

Vested (in dollars per share)

'

'

$17.01

'

'

'

'

'

'

'

'

'

'

'

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

'

'

$18.12

'

'

'

'

'

'

'

'

'

'

'

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

6,726,000

3,521,000

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation expense

$7,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average period during which compensation expense will be recognized

'9 months 15 days

'

'

'

'

'

'

'

'

'

'

'

'

'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Composition of provision for income taxes	'	'	'	'
Federal and state income tax expense for Distributor	'	'	$275	$159
Texas margin tax	'	'	239	137
Total provision for income taxes	$255	$171	$514	$296
Effective income tax rate (as a percent)	'	'	35.00%	'
Effective margin tax rate (as a percent)	'	'	0.50%	'

EARNINGS_PER_COMMON_UNIT_Detai

EARNINGS PER COMMON UNIT (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basic earnings per unit:	'	'	'	'
Post-IPO net income (in thousands)	$26,083	$15,404	$64,661	$8,055
Basic earnings per unit:	'	'	'	'
Weighted average common units outstanding (in shares)	23,717,985	23,219,680	23,462,937	23,219,680
Weighted average phantom units deemed participating securities (in shares)	397,941	795,882	591,810	795,882
Total (in units)	24,115,926	24,015,562	24,054,747	24,015,562
Earnings per common unit (basic) (in dollars per unit)	$1.08	$0.64	$2.69	$0.34
Diluted earnings per unit:	'	'	'	'
Weighted average common units outstanding (in shares)	23,717,985	23,219,680	23,462,937	23,219,680
Weighted average phantom units deemed participating securities (in shares)	397,941	795,882	591,810	795,882
Weighted average potentially dilutive units outstanding (in shares)	460	5,627	2,860	5,038
Total (in units)	24,116,386	24,021,189	24,057,607	24,020,600
Earnings per common unit (diluted) (in dollars per unit)	$1.08	$0.64	$2.69	$0.34
Phantom Units	'	'	'	'
Earnings per common unit	'	'	'	'
Anti-dilutive units outstanding (in shares)	'	'	201,080	'

SEGMENT_INFORMATION_AND_GEOGRA2

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Details) (USD $)	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
		Segment
Segment Reporting [Abstract]	'	'	'	'	'	'
Number of reportable segments	'	2	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	$296,338	'	$270,241	$868,692	$627,225	'
Cost of goods sold (excluding depreciation, depletion and amortization)	251,766	'	238,736	752,957	552,984	'
Depreciation, depletion and amortization	6,421	'	6,390	17,902	14,466	'
Selling, general and administrative expenses	9,559	'	7,969	27,028	17,396	'
IPO transaction-related costs	0	'	44	0	10,966	'
Operating income	28,592	'	17,102	70,805	31,413	'
Total assets	426,966	'	339,999	426,966	339,999	323,016
Operating segments | Sand Segment	'	'	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	95,783	'	47,451	237,587	113,972	'
Cost of goods sold (excluding depreciation, depletion and amortization)	55,747	'	25,753	146,483	61,192	'
Depreciation, depletion and amortization	3,396	'	2,715	8,842	7,672	'
Selling, general and administrative expenses	3,904	'	2,606	9,568	6,904	'
IPO transaction-related costs	0	'	0	0	0	'
Operating income	32,736	'	16,377	72,694	38,204	'
Total assets	255,825	'	134,932	255,825	134,932	'
Operating segments | Fuel Segment	'	'	'	'	'	'
Statements of Operations Data:	'	'	'	'	'	'
Revenues	200,555	'	222,790	631,105	513,253	'
Cost of goods sold (excluding depreciation, depletion and amortization)	196,019	'	212,983	606,474	491,792	'
Depreciation, depletion and amortization	3,017	'	3,675	9,039	6,794	'
Selling, general and administrative expenses	1,487	'	1,701	4,276	4,290	'
IPO transaction-related costs	0	'	0	0	0	'
Operating income	32	'	4,431	11,316	10,377	'
Total assets	160,076	'	173,134	160,076	173,134	'
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	8	'	0	21	0	'
Selling, general and administrative expenses	4,168	'	3,662	13,184	6,202	'
IPO transaction-related costs	0	'	44	0	10,966	'
Operating income	-4,176	'	-3,706	-13,205	-17,168	'
Total assets	$11,065	'	$31,933	$11,065	$31,933	'

SEGMENT_INFORMATION_AND_GEOGRA3

SEGMENT INFORMATION AND GEOGRAPHICAL DATA (Details 2) (USD $)	3 Months Ended		9 Months Ended			9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013
					Outside the United States	Canada	Canada
Geographical data	'	'	'	'	'	'	'
Long-term assets	'	'	'	'	$0	'	'
Sales	$296,338,000	$270,241,000	$868,692,000	$627,225,000	'	$13,700,000	$7,800,000

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) (Non designated, USD $)	Sep. 30, 2014	Nov. 21, 2013	Nov. 07, 2013	Nov. 01, 2013	Sep. 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	'	'	'	30	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 $)	Sep. 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	140	0
Commodity derivative contracts | Prepaid expenses and other current assets	'	'
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'	'
Derivative assets	108	0
Commodity derivative contracts | Accrued liabilities	'	'
Fair values of outstanding derivative instruments and their classifications within Consolidated Balance Sheets	'	'
Derivative liabilities	$0	$66

DERIVATIVE_INSTRUMENTS_AND_HED4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 3) (Non designated, USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	($960)	$234	$77	($717)
Interest rate swaps | Interest expense, net	'	'	'	'
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	-246	'	387	'
Commodity derivative contracts | Cost of goods sold	'	'	'	'
Gain or loss on derivative instruments	'	'	'	'
Gain or loss on derivatives	($714)	$234	($310)	($717)

SUPPLEMENTAL_CASH_FLOW_DISCLOS2

SUPPLEMENTAL CASH FLOW DISCLOSURES (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Supplemental Cash Flow Information [Abstract]	'	'
Cash paid for interest	$4,174	$2,836
Cash paid for income taxes, net of refunds	413	0
Issuance of common units to acquire Direct Fuels	0	53,721
Customer advances offset against accounts receivable	0	4,043
Deferred compensation expense	182	6,389
Distribution equivalent rights accrued, net of payments	555	112
Capitalized reclamation costs	420	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	$3,789	$0

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (Subsequent event, USD $)	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Oct. 23, 2014
SUBSEQUENT EVENTS	'
Distribution announced (in dollars per unit)	$1.38
Distribution paid to unitholders	$32.70
CEO and Former Consultant	'
SUBSEQUENT EVENTS	'
Amount of distribution to be made pursuant to terms of the LTIP	$0.50