Alon USA Partners (ALDW) 10-Q 12 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2013	Nov. 01, 2013
Document Information	'	'
Entity Registrant Name	'Alon USA Partners, LP	'
Entity Central Index Key	'0001556766	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	62,502,467

Consolidated_Balance_Sheets_un

Consolidated Balance Sheets (unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$60,476	$66,001
Accounts and other receivables, net	98,600	104,119
Accounts and other receivables, net - related parties	14,612	14,519
Inventories	76,199	57,034
Prepaid expenses and other current assets	7,642	6,868
Total current assets	257,529	248,541
Property, plant and equipment, net	472,859	483,061
Other assets, net	28,311	31,821
Total assets	758,699	763,423
Current liabilities:	'	'
Accounts payable	207,795	202,121
Accrued liabilities	47,753	42,218
Current portion of long-term debt	2,500	2,500
Total current liabilities	258,048	246,839
Other non-current liabilities	46,389	42,047
Long-term debt	322,316	292,811
Total liabilities	626,753	581,697
Commitments and Contingencies (Note 11)	'	'
Partners’ equity:	'	'
General Partner	0	0
Total partners’ equity	131,946	181,726
Total liabilities and partners' equity	758,699	763,423
Partner Type of Partners' Capital, Non-Affiliated	'	'
Partners’ equity:	'	'
Common unitholders	24,274	33,438
Partner Type of Partners' Capital, Affiliated	'	'
Partners’ equity:	'	'
Common unitholders	$107,672	$148,288

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parentheticals	Sep. 30, 2013	Dec. 31, 2012
Partner Type of Partners' Capital, Affiliated	'	'
Common units, shares issued	51,000,000	51,000,000
Common units, shares outstanding	51,000,000	51,000,000
Partner Type of Partners' Capital, Non-Affiliated	'	'
Common units, shares issued	11,502,467	11,500,000
Common units, shares outstanding	11,502,467	11,500,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (unaudited) (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Net sales (1)	$881,902	[1]	$943,148	[1]	$2,551,763	[1]	$2,651,191	[1]
Operating costs and expenses:	'		'		'		'
Cost of sales	844,423		765,538		2,261,948		2,225,702
Direct operating expenses	26,281		25,480		84,017		73,223
Selling, general and administrative expenses	4,134		10,316		16,864		18,070
Depreciation and amortization	10,975		11,573		34,282		34,963
Total operating costs and expenses	885,813		812,907		2,397,111		2,351,958
Loss on disposition of assets	-21		0		-21		0
Operating income (loss)	-3,932		130,241		154,631		299,233
Interest expense	-12,127		-4,313		-30,489		-15,070
Interest expense - related parties	0		-4,457		0		-12,990
Other income (loss), net	0		-6		18		11
Income (loss) before state income tax expense	-16,059		121,465		124,160		271,184
State income tax expense	61		1,098		1,434		2,518
Net income (loss)	($16,120)		$120,367		$122,726		$268,666
Earnings (loss) per unit	($0.26)		'		$1.96		'
Weighted average common units outstanding (in thousands)	62,502		'		62,502		'
[1]	Includes sales to related parties of $164,338 and $151,682 for the three months and $462,280 and $450,416 for the nine months ended September 30, 2013 and 2012, respectively.

Consolidated_Statements_of_Ope1

Consolidated Statements of Operations Parentheticals (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statements of Operations Parentheticals [Abstract]	'	'	'	'
Sales to related parties	$164,338	$151,682	$462,280	$450,416

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$122,726	$268,666
Adjustments to reconcile net income to cash provided by operating activities:	'	'
Depreciation and amortization	34,282	34,963
Loss on disposition of assets	21	0
Non-cash interest on subordinated debt - related parties	0	12,990
Amortization of debt issuance costs	1,488	1,455
Amortization of original issuance discount	380	0
Changes in operating assets and liabilities:	'	'
Accounts and other receivables, net	5,519	-14,282
Accounts and other receivables, net - related parties	-93	-1,930
Inventories	-19,165	-25,610
Prepaid expenses and other current assets	-774	-1,082
Other assets	-216	-1,058
Accounts payable	5,674	82,510
Accrued liabilities	5,535	381
Other non-current liabilities	4,342	6,613
Net cash provided by operating activities	159,719	363,616
Cash flows from investing activities:	'	'
Capital expenditures	-16,634	-17,328
Capital expenditures for turnarounds and catalysts	-5,024	-8,127
Net cash used in investing activities	-21,658	-25,455
Cash flows from financing activities:	'	'
Distributions paid to unitholders	-31,746	0
Distributions paid to unitholders - Alon Energy	-140,760	0
Net cash payments to partner - Alon Energy	0	-326,120
Deferred debt issuance costs	-205	-2,572
Revolving credit facility, net	31,000	-116,000
Payments on long-term debt	-1,875	0
Net cash used in financing activities	-143,586	-444,692
Net decrease in cash and cash equivalents	-5,525	-106,531
Cash and cash equivalents, beginning of period	66,001	135,945
Cash and cash equivalents, end of period	60,476	29,414
Supplemental cash flow information:	'	'
Cash paid for interest, net of capitalized interest	29,538	14,188
Cash paid for income tax	$1,434	$2,597

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	As used in this report, the terms "Alon" or the "Partnership" refer to Alon USA Partners, LP, one or more of its consolidated subsidiaries or all of them taken as a whole. References in this report to "Alon Energy" refer collectively to Alon USA Energy, Inc. and any of its subsidiaries other than Alon USA Partners, LP, its subsidiaries and its general partner. The information presented in this Quarterly Report on Form 10-Q contains the unaudited combined financial results of Alon USA Partners, LP Predecessor ("Predecessor"), our predecessor for accounting purposes, for the three and nine months ended September 30, 2012. The unaudited consolidated financial results for the three and nine months ended September 30, 2013 include the results of operations for the Partnership. The balance sheets as of September 30, 2013 and December 31, 2012 present solely the consolidated financial position of the Partnership.
	Alon is a Delaware limited partnership formed in August 2012 by Alon Energy and its wholly-owned subsidiary Alon USA Partners GP, LLC (the "General Partner"). On November 26, 2012, the Partnership completed its initial public offering (the "Offering") of 11,500,000 common units representing limited partner interests.
	After completion of the Offering, Alon Energy contributed to the Partnership its equity interests in Alon USA, LP and Alon USA Refining, Inc. Prior to completion of the Offering, the assets, liabilities and results of operations of the aforementioned assets related to our Predecessor.
	These consolidated financial statements and notes are unaudited and have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and notes required by GAAP for complete consolidated financial statements.
	In the opinion of the General Partner’s management, the information included in these consolidated financial statements reflects all adjustments, consisting of normal and recurring adjustments, which are necessary for a fair presentation of Alon’s consolidated financial position and results of operations for the interim periods presented. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior year balances may have been aggregated or disaggregated in order to conform to the current year presentation. The results of operations for the interim periods are not necessarily indicative of the operating results that may be obtained for the year ending December 31, 2013.
	The consolidated balance sheet as of December 31, 2012 has been derived from the audited financial statements as of that date. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in Alon’s Annual Report on Form 10-K for the year ended December 31, 2012.
	New Accounting Standards
	Effective January 1, 2013, Alon adopted Accounting Standards Update (“ASU”) No. 2011- 11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities and ASU No. 2013- 01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities issued by the Financial Accounting Standards Board (“FASB”). These updates require an entity to disclose both gross information and net information of recognized derivative instruments, repurchase agreements and securities borrowing and lending transactions offset in the consolidated balance sheet. The updated guidance was applied retrospectively, effective January 1, 2013. The adoption concerns disclosure only and did not have any financial impact on the consolidated financial statements.

Fair_Value

Fair Value	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures	'
	Fair Value
	Alon must determine fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As required, Alon utilizes valuation techniques that maximize the use of observable inputs (levels 1 and 2) and minimize the use of unobservable inputs (level 3) within the fair value hierarchy. Alon generally applies the “market approach” to determine fair value. This method uses pricing and other information generated by market transactions for identical or comparable assets and liabilities. Assets and liabilities are classified within the fair value hierarchy based on the lowest level (least observable) input that is significant to the measurement in its entirety.
	The carrying amounts of Alon’s cash and cash equivalents, receivables, payables and accrued liabilities approximate fair value due to the short-term maturities of these assets and liabilities. The reported amounts of long-term debt approximate fair value. Derivative financial instruments are carried at fair value, which is based on quoted market prices. Derivative instruments are the only financial assets and liabilities measured at fair value on a recurring basis.
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the consolidated balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Consolidated
		Active Markets		Other		Unobservable		Total
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Liabilities:
	Commodity contracts (futures and forwards)	$	44	$	—	$	—	$	44
	Fair value hedge	—		4,157		—		4,157
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	2,365	$	—	$	—	$	2,365
	Liabilities:
	Fair value hedge	—		327		—		327

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure	'
	Derivative Financial Instruments
	Commodity Derivatives — Mark to Market
	Alon selectively utilizes commodity derivatives to manage its exposure to commodity price fluctuations and uses crude oil and refined product commodity derivative contracts to reduce risk associated with potential price changes on committed obligations. Alon does not speculate using derivative instruments. Credit risk on Alon’s derivative instruments is substantially mitigated by transacting with counterparties meeting established collateral and credit criteria.
	Fair Value Hedge
	Fair value hedges are used to hedge price volatility in certain refining inventories and firm commitments to purchase inventories. The level of activity for fair value hedges is based on the level of operating inventories. The gain or loss on a derivative instrument designated and qualifying as a fair value hedge, as well as the offsetting gain or loss on the hedged item attributable to the hedged risk, is recognized currently in earnings in the same period.
	As of September 30, 2013, Alon has accounted for certain commodity contracts as fair value hedges with contract purchase volumes of 333 thousand barrels of crude oil with remaining contract terms through May 2019.
	The following table presents the effect of derivative instruments on the consolidated statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	1,395			Accrued liabilities		$	(1,439	)
	Total derivatives not designated as hedging instruments			$	1,395					$	(1,439	)
	Derivatives designated as hedging instruments:
	Fair value hedge			$	—			Other non-current liabilities		$	(4,157	)
	Total derivatives designated as hedging instruments			—						(4,157		)
	Total derivatives			$	1,395					$	(5,596	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,365					$	—
	Total derivatives not designated as hedging instruments			$	2,365					$	—
	Derivatives designated as hedging instruments:
	Fair value hedge			$	—			Other non-current liabilities		$	(327	)
	Total derivatives designated as hedging instruments			—						(327		)
	Total derivatives			$	2,365					$	(327	)
	The following tables present the effect of derivative instruments on Alon’s consolidated statements of operations:
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				For the Three Months Ended									For the Nine Months Ended
				September 30,									September 30,
		Location		2013					2012				2013				2012
									Predecessor								Predecessor
	Fair value hedge	Cost of sales		$	(2,232	)			$	(591	)		$	(3,830	)		$	(591	)
	Total derivatives			$	(2,232	)			$	(591	)		$	(3,830	)		$	(591	)
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				For the Three Months Ended									For the Nine Months Ended
				September 30,									September 30,
		Location		2013					2012				2013				2012
									Predecessor								Predecessor
	Commodity contracts (futures & forwards)	Cost of sales		$	(2,091	)			$	7,270			$	4,559			$	12,446
	Commodity contracts (swaps) (a)	Cost of sales		—					—				—				(13,951		)
	Total derivatives			$	(2,091	)			$	7,270			$	4,559			$	(1,505	)
	__________
	(a)	Related to derivative transactions with a related party.
	Offsetting Assets and Liabilities
	Alon's derivative financial instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives, however, Alon does not offset on its consolidated balance sheets the fair value amounts recorded for derivative instruments under these agreements.
	The following table presents offsetting information regarding Alon's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
														Financial Instruments			Cash Collateral Pledged
	As of September 30, 2013
	Commodity Derivative Assets:
	Futures & forwards	$	1,395			$	—			$	1,395			$	(1,395	)	$	—		$	—
	Commodity Derivative Liabilities:
	Futures & forwards	(1,439		)		—				(1,439		)		1,395			—			(44		)
	As of December 31, 2012
	Commodity Derivative Assets:
	Futures & forwards	$	2,365			$	—			$	2,365			$	—		$	—		$	2,365
	Compliance Program Price Risk
Alon is exposed to market risk related to the volatility in the price of credits needed to comply with various governmental and regulatory programs. The most significant programs impacting operations are those that require Alon to blend biofuels into the products produced. Alon is obligated to blend biofuels into the products produced at a rate that is at least equal to the required annual quotas. To the degree Alon is unable to blend at the applicable rate, biofuel credits (primarily RINs) must be purchased to cover this deficit. Alon is exposed to the volatility in the market price of these credits, and Alon manages that risk by purchasing biofuel credits when prices are deemed favorable utilizing fixed price purchase contracts. Some of these contracts are derivative instruments; however, Alon elects the normal purchase and sale exception and does not record these contracts at their fair values.
The cost of meeting Alon's obligations under these compliance programs was $1,178 and $9,194 for the three and nine months ended September 30, 2013, respectively. These amounts are reflected in cost of sales.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	Inventories
	Alon's inventories (including inventory consigned to others) are stated at the lower of cost or market. Cost is determined under the last-in, first-out (LIFO) method for crude oil, refined products and blendstock inventories. Materials and supplies are stated at average cost.
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	41,247	$	24,661
	Crude oil inventory consigned to others	25,232		23,086
	Materials and supplies	9,720		9,287
	Total inventories	$	76,199	$	57,034
	Market values of crude oil, refined products and blendstock inventories exceeded LIFO costs by $28,046 and $12,477 at September 30, 2013 and December 31, 2012, respectively.

Inventory_Financing_Agreement

Inventory Financing Agreement	9 Months Ended
	Sep. 30, 2013
Inventory Financing Agreement Disclosure [Abstract]	'
Inventory Financing Agreement	'
	Inventory Financing Agreement
	Alon has entered into a Supply and Offtake Agreement and other associated agreements (together the “Supply and Offtake Agreement”), with J. Aron & Company (“J. Aron”). Pursuant to the Supply and Offtake Agreement, (i) J. Aron agreed to sell to Alon, and Alon agreed to buy from J. Aron, at market prices, crude oil for processing at the Big Spring refinery and (ii) Alon agreed to sell, and J. Aron agreed to buy, at market prices, certain refined products produced at the Big Spring refinery.
	The Supply and Offtake Agreement also provided for the sale, at market prices, of Alon's crude oil and certain refined product inventories to J. Aron, the lease to J. Aron of crude oil and refined product storage facilities, and to identify prospective purchasers of refined products on J. Aron's behalf. The Supply and Offtake Agreement was amended in February 2013 and has an initial term that expires in May 2019. J. Aron may elect to terminate the Supply and Offtake Agreement prior to the expiration of the initial term beginning in May 2016 and upon each anniversary thereof, on six months prior notice. Alon may elect to terminate in May 2018 on six months prior notice.
	Following expiration or termination of the Supply and Offtake Agreement, Alon is obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the Big Spring refinery.
	At September 30, 2013 and December 31, 2012, Alon had net current payables of $5,307 and $16,038 for sales and purchases to J. Aron, respectively, non-current liabilities related to the original financing of $35,672 and $31,842, respectively, and a consignment inventory receivable representing a deposit paid to J. Aron of $6,290 and $6,290, respectively.
	Additionally, Alon had current payables of $1,439 and current receivables of $4,136 at September 30, 2013 and December 31, 2012, respectively, for forward commitments related to month-end consignment inventory target levels differing from projected levels and the associated pricing with these inventory level differences.

Property_Plant_and_Equipment_N

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, Plant and Equipment, Net
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	668,362		$	652,910
	Less: Accumulated depreciation	(195,503		)	(169,849		)
	Property, plant and equipment, net	$	472,859		$	483,061

Additional_Financial_Informati

Additional Financial Information	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Additional Financial Information	'
	Additional Financial Information
	The tables that follow provide additional financial information related to the consolidated financial statements:
	(a)	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred debt issuance costs	$	8,166	$	9,449
	Receivable from supply agreement	6,290		6,290
	Deferred turnaround and chemical catalyst cost	5,418		7,622
	Other	8,437		8,460
	Total other assets	$	28,311	$	31,821
	(b)	Accrued Liabilities and Other Non-Current Liabilities
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes, primarily excise taxes	$	20,525	$	28,112
	Accrued finance charges	1,350		1,927
	Environmental accrual (Note 11)	831		831
	Commodity contracts	1,439		—
	Environmental compliance obligation	17,604		—
	Other	6,004		11,348
	Total accrued liabilities	$	47,753	$	42,218
	Other Non-Current Liabilities:
	Consignment inventory	$	35,672	$	31,842
	Environmental accrual (Note 11)	5,966		5,516
	Asset retirement obligations	1,952		1,890
	Other	2,799		2,799
	Total other non-current liabilities	$	46,389	$	42,047

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure	'
	Indebtedness
	Debt consisted of the following:
		September 30,			December 31,
		2013			2012
	Term loan credit facility	$	244,816		$	246,311
	Revolving credit facility	80,000			49,000
	Total debt	324,816			295,311
	Less: Current portion	(2,500		)	(2,500		)
	Total long-term debt	$	322,316		$	292,811
	Outstanding letters of credit under the revolving credit facility were $88,672 and $58,759 at September 30, 2013 and December 31, 2012, respectively.
	Alon's revolving credit facility contains certain restrictive covenants, including maintenance financial covenants. At September 30, 2013, Alon was in compliance with these maintenance financial covenants.

Partners_Equity

Partners' Equity	9 Months Ended
	Sep. 30, 2013
Partners' Capital Notes [Abstract]	'
Partners' Capital Notes Disclosure	'
	Partners' Equity (unit values in dollars)
	Cash Distributions. Alon has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter, as defined in the partnership agreement and subject to the approval of the board of directors of the General Partner. The per unit amount of available cash to be distributed each quarter, if any, will be distributed within 60 days following the end of such quarter.
	During the nine months ended September 30, 2013, Alon paid the following cash distributions:
	Date Paid	Distribution Amount Per Unit		Total Distribution Amount
	March 1, 2013	$	0.57	$	35,626
	May 15, 2013	$	1.48	$	92,503
	August 23, 2013	$	0.71	$	44,377
	Restricted Units. During the nine months ended September 30, 2013, Alon granted awards totaling 2,467 restricted common units at an average grant date price of $20.27 per unit to non-employee directors of the General Partner. The restricted common units granted to the non-employee directors vest over a period of three years, assuming continued service at vesting.

RelatedParty_Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related-Party Transactions
	Sales and Receivables
	Sales to related parties include motor fuels and asphalt sold to other Alon Energy operations at prices substantially determined by market commodity pricing information. These sales are included in net sales in the consolidated statements of operations. Accounts receivable from related parties include sales of motor fuels and are shown separately on the consolidated balance sheets.
	Costs Allocated from Alon Energy
	(a)	Corporate Overhead Allocations
	Alon is a subsidiary of Alon Energy and is operated as a component of the integrated operations of Alon Energy and its other subsidiaries. As such, the executive officers of Alon Energy, who are employed by another subsidiary of Alon Energy, also serve as executive officers of the General Partner and Alon Energy's other subsidiaries. Alon Energy performs general corporate and administrative services and functions for Alon and Alon Energy's other subsidiaries, which include accounting, treasury, cash management, tax, information technology, insurance administration and claims processing, legal, environmental, risk management, audit, payroll and employee benefit processing and internal audit services. Alon Energy allocates the expenses actually incurred in performing these services to Alon and to its other subsidiaries based primarily on the estimated amount of time the individuals performing such services devote to Alon's business affairs relative to the amount of time they devote to the business affairs of Alon Energy's other subsidiaries. The management of Alon Energy and the General Partner consider these allocations to be reasonable. Alon records the amount of such allocations to its consolidated financial statements as selling, general and administrative expenses. Alon's share of Alon Energy's selling, general and administrative expenses were $2,124 and $3,519, for the three months ended September 30, 2013 and 2012, respectively, and $8,568 and $10,298 for the nine months ended September 30, 2013 and 2012, respectively.
	(b)	Labor Costs
	Alon has no employees and, as a result, actual employee expense costs for Alon Energy employees working in Alon's operations have been allocated and recorded as payroll expense and included in direct operating expenses and selling, general and administrative expenses within the consolidated statements of operations. Alon's share of Alon Energy's employee expense costs included in direct operating expenses were $6,211 and $5,762 for the three months ended September 30, 2013 and 2012, respectively, and $18,169 and $17,167 for the nine months ended September 30, 2013 and 2012, respectively.
	(c)	Insurance Costs
	Insurance costs related to the Big Spring refinery and wholesale marketing operations are allocated to Alon by Alon Energy based on estimated insurance premiums on a stand-alone basis relative to Alon Energy's total insurance premium. Insurance costs included in direct operating expenses was $3,038 and $2,642 for the three months ended September 30, 2013 and 2012, respectively, and $8,300 and $7,804 for the nine months ended September 30, 2013 and 2012, respectively.
	Distributions
	On March 1, 2013, the Partnership paid a cash distribution for the period of November 27, 2012 through and including December 31, 2012 of $35,626, of which $29,070 was paid to Alon Energy. On May 15, 2013, the Partnership paid a cash distribution for the period of January 1, 2013 through and including March 31, 2013 of $92,503, of which $75,480 was paid to Alon Energy. On August 23, 2013, the Partnership paid a cash distribution for the period of April 1, 2013 through and including June 30, 2013 of $44,377, of which $36,210 was paid to Alon Energy.
	During the nine months ended September 30, 2012, the Predecessor made net cash payments to Alon Energy of $326,120.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure	'
	Commitments and Contingencies
	(a)	Commitments
	In the normal course of business, Alon has long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by the refinery, terminals and pipelines. Alon is also party to various refined product and crude oil supply and exchange agreements. These agreements are typically short-term in nature or provide terms for cancellation.
	(b)	Contingencies
	Alon is involved in various legal actions arising in the ordinary course of business. Alon believes the ultimate disposition of these matters will not have a material effect on Alon's financial position, results of operations or liquidity.
	(c)	Environmental
	Alon is subject to loss contingencies pursuant to federal, state, and local environmental laws and regulations. These laws and regulations govern the discharge of materials into the environment and may require Alon to incur future obligations to investigate the effects of the release or disposal of certain petroleum, chemical, and mineral substances at various sites; to remediate or restore these sites; to compensate others for damage to property and natural resources and for remediation and restoration costs. These contingent obligations relate to sites owned by Alon and its past or present operations. Alon is currently participating in environmental investigations, assessments and cleanups pertaining to the refinery, pipelines and terminals. Alon may in the future be involved in additional environmental investigations, assessments and cleanups. The magnitude of future costs are unknown and will depend on factors such as the nature and contamination at many sites, the timing, extent and method of the remedial actions which may be required, and the determination of Alon's liability in proportion to other responsible parties.
	Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefit are expensed. Liabilities for expenditures of a non-capital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated. Substantially all amounts accrued are expected to be paid out over the next 15 years. The level of future expenditures for environmental remediation obligations is impossible to determine with any degree of reliability.
	Alon has accrued environmental remediation obligations of $6,797 ($831 accrued liability and $5,966 non-current liability) at September 30, 2013, and $6,347 ($831 accrued liability and $5,516 non-current liability) at December 31, 2012.

Fair_Value_Tables

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the consolidated balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Consolidated
		Active Markets		Other		Unobservable		Total
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Liabilities:
	Commodity contracts (futures and forwards)	$	44	$	—	$	—	$	44
	Fair value hedge	—		4,157		—		4,157
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	2,365	$	—	$	—	$	2,365
	Liabilities:
	Fair value hedge	—		327		—		327

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	The following table presents the effect of derivative instruments on the consolidated statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	1,395			Accrued liabilities		$	(1,439	)
	Total derivatives not designated as hedging instruments			$	1,395					$	(1,439	)
	Derivatives designated as hedging instruments:
	Fair value hedge			$	—			Other non-current liabilities		$	(4,157	)
	Total derivatives designated as hedging instruments			—						(4,157		)
	Total derivatives			$	1,395					$	(5,596	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,365					$	—
	Total derivatives not designated as hedging instruments			$	2,365					$	—
	Derivatives designated as hedging instruments:
	Fair value hedge			$	—			Other non-current liabilities		$	(327	)
	Total derivatives designated as hedging instruments			—						(327		)
	Total derivatives			$	2,365					$	(327	)
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	'
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				For the Three Months Ended									For the Nine Months Ended
				September 30,									September 30,
		Location		2013					2012				2013				2012
									Predecessor								Predecessor
	Fair value hedge	Cost of sales		$	(2,232	)			$	(591	)		$	(3,830	)		$	(591	)
	Total derivatives			$	(2,232	)			$	(591	)		$	(3,830	)		$	(591	)
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	'
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				For the Three Months Ended									For the Nine Months Ended
				September 30,									September 30,
		Location		2013					2012				2013				2012
									Predecessor								Predecessor
	Commodity contracts (futures & forwards)	Cost of sales		$	(2,091	)			$	7,270			$	4,559			$	12,446
	Commodity contracts (swaps) (a)	Cost of sales		—					—				—				(13,951		)
	Total derivatives			$	(2,091	)			$	7,270			$	4,559			$	(1,505	)
	__________
	(a)	Related to derivative transactions with a related party.
Summary of offsetting derivative instruments by type	'
	The following table presents offsetting information regarding Alon's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
														Financial Instruments			Cash Collateral Pledged
	As of September 30, 2013
	Commodity Derivative Assets:
	Futures & forwards	$	1,395			$	—			$	1,395			$	(1,395	)	$	—		$	—
	Commodity Derivative Liabilities:
	Futures & forwards	(1,439		)		—				(1,439		)		1,395			—			(44		)
	As of December 31, 2012
	Commodity Derivative Assets:
	Futures & forwards	$	2,365			$	—			$	2,365			$	—		$	—		$	2,365

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	41,247	$	24,661
	Crude oil inventory consigned to others	25,232		23,086
	Materials and supplies	9,720		9,287
	Total inventories	$	76,199	$	57,034

Property_Plant_and_Equipment_N1

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	668,362		$	652,910
	Less: Accumulated depreciation	(195,503		)	(169,849		)
	Property, plant and equipment, net	$	472,859		$	483,061

Additional_Financial_Informati1

Additional Financial Information (Tables)	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Schedule of Other Assets	'
	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred debt issuance costs	$	8,166	$	9,449
	Receivable from supply agreement	6,290		6,290
	Deferred turnaround and chemical catalyst cost	5,418		7,622
	Other	8,437		8,460
	Total other assets	$	28,311	$	31,821
Schedule of Accrued Liabilities and Other Non-Current Liabilities	'
	Accrued Liabilities and Other Non-Current Liabilities
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes, primarily excise taxes	$	20,525	$	28,112
	Accrued finance charges	1,350		1,927
	Environmental accrual (Note 11)	831		831
	Commodity contracts	1,439		—
	Environmental compliance obligation	17,604		—
	Other	6,004		11,348
	Total accrued liabilities	$	47,753	$	42,218
	Other Non-Current Liabilities:
	Consignment inventory	$	35,672	$	31,842
	Environmental accrual (Note 11)	5,966		5,516
	Asset retirement obligations	1,952		1,890
	Other	2,799		2,799
	Total other non-current liabilities	$	46,389	$	42,047

Indebtedness_Tables

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments	'
	Debt consisted of the following:
		September 30,			December 31,
		2013			2012
	Term loan credit facility	$	244,816		$	246,311
	Revolving credit facility	80,000			49,000
	Total debt	324,816			295,311
	Less: Current portion	(2,500		)	(2,500		)
	Total long-term debt	$	322,316		$	292,811

Partners_Equity_Cash_Distribut

Partners' Equity Cash Distributions (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Distributions Made to Limited Partner, by Distribution [Table Text Block]	'
	Cash Distributions. Alon has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter, as defined in the partnership agreement and subject to the approval of the board of directors of the General Partner. The per unit amount of available cash to be distributed each quarter, if any, will be distributed within 60 days following the end of such quarter.
	During the nine months ended September 30, 2013, Alon paid the following cash distributions:
	Date Paid	Distribution Amount Per Unit		Total Distribution Amount
	March 1, 2013	$	0.57	$	35,626
	May 15, 2013	$	1.48	$	92,503
	August 23, 2013	$	0.71	$	44,377

Basis_of_Presentation_Descript

Basis of Presentation Description of initial public offering (Details) (Partner Type of Partners' Capital, Non-Affiliated)	0 Months Ended
	Nov. 26, 2012
Partner Type of Partners' Capital, Non-Affiliated	'
Partners' Capital Account, Units, Sold in Public Offering	11,500,000

Fair_Value_Details

Fair Value (Details) (Fair Value, Measurements, Recurring, USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	'	$2,365
Liabilities:	'	'
Derivative Liabilities	44	'
Fair value hedge	'	'
Liabilities:	'	'
Derivative Liabilities	4,157	327
Level 1 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	'	2,365
Liabilities:	'	'
Derivative Liabilities	44	'
Level 1 | Fair value hedge	'	'
Liabilities:	'	'
Derivative Liabilities	0	0
Level 2 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	'	0
Liabilities:	'	'
Derivative Liabilities	0	'
Level 2 | Fair value hedge	'	'
Liabilities:	'	'
Derivative Liabilities	4,157	327
Level 3 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	'	0
Liabilities:	'	'
Derivative Liabilities	0	'
Level 3 | Fair value hedge	'	'
Liabilities:	'	'
Derivative Liabilities	$0	$0

Derivative_Financial_Instrumen2

Derivative Financial Instruments Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$1,395	$2,365
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-1,439	0
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Assets	0	0
Fair Value Hedge Liabilities	-4,157	-327
Derivative Assets	1,395	2,365
Derivative Liabilities	-5,596	-327
Accounts Receivable [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	1,395	2,365
Accrued Liabilities [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-1,439	0
Other Assets [Member] | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Assets	0	0
Other Noncurrent Liabilities [Member] | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Liabilities	($4,157)	($327)

Derivative_Financial_Instrumen3

Derivative Financial Instruments Schedule of Fair Value Hedging Instruments (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (Loss) on Fair Value Hedges Recognized in Earnings	($2,232)	($591)	($3,830)	($591)
Fair value hedge | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (Loss) on Fair Value Hedges Recognized in Earnings	($2,232)	($591)	($3,830)	($591)

Derivative_Financial_Instrumen4

Derivative Financial Instruments Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	($2,091)	$7,270	$4,559	($1,505)
Commodity contracts (futures and forwards) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	-2,091	7,270	4,559	12,446
Commodity contracts (swaps) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$0	$0	$0	($13,951)

Derivative_Financial_Instrumen5

Derivative Financial Instruments Schedule of Offseting Derivative Instruments by Type (Details) (Commodity contracts (futures and forwards), USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Derivative Asset, Fair Value, Net	'	'
Derivative Asset, Fair Value, Gross Asset	$1,395	$2,365
Derivative Asset, Fair Value, Gross Liability	0	0
Derivative Asset, Fair Value, Net	1,395	2,365
Derivative Asset, Not Subject to Master Netting Arrangement	-1,395	0
Derivative, Collateral, Obligation to Return Cash	0	0
Derivative Asset, Fair Value, Amount Offset Against Collateral	0	2,365
Derivative Liability, Fair Value, Net	'	'
Derivative Liability, Fair Value, Gross Liability	-1,439	'
Derivative Liability, Fair Value, Gross Asset	0	'
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	-1,439	'
Derivative Liability, Not Subject to Master Netting Arrangement	1,395	'
Derivative, Collateral, Right to Reclaim Cash	0	'
Derivative Liability, Fair Value, Amount Offset Against Collateral	($44)	'

Derivative_Financial_Instrumen6

Derivative Financial Instruments (Textuals) (Details) (USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Derivative	'	'
Compliance Program Costs	$1,178	$9,194
Notional Amount of Fair Value Hedge Instruments	333,000	333,000

Inventories_Details

Inventories (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude oil, refined products and blendstocks	$41,247	$24,661
Crude oil inventory consigned to others	25,232	23,086
Materials and supplies	9,720	9,287
Total inventories	$76,199	$57,034

Inventories_Textuals_Details

Inventories (Textuals) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Excess of Replacement or Current Costs over Stated LIFO Value	$28,046	$12,477

Inventory_Financing_Agreement_

Inventory Financing Agreement (Textuals) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts payable	$207,795	$202,121
Non-current liability for consignment inventory	35,672	31,842
Receivable from supply agreement	6,290	6,290
Commodity contracts	1,439	0
Consigned inventory | Forward Contracts	'	'
Commodity contracts	1,439	'
Derivative Assets	'	4,136
J.Aron	'	'
Accounts payable	5,307	16,038
Non-current liability for consignment inventory	35,672	31,842
Receivable from supply agreement	$6,290	$6,290

Property_Plant_and_Equipment_N2

Property, Plant and Equipment, Net (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment, Net	'	'
Refining facilities	$668,362	$652,910
Less: Accumulated depreciation	-195,503	-169,849
Property, plant and equipment, net	$472,859	$483,061

Additional_Financial_Informati2

Additional Financial Information Other Assets (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Other Assets [Abstract]	'	'
Deferred debt issuance costs	$8,166	$9,449
Receivable from supply agreement	6,290	6,290
Deferred turnaround and chemical catalyst cost	5,418	7,622
Other	8,437	8,460
Total other assets	$28,311	$31,821

Additional_Financial_Informati3

Additional Financial Information Accrued Liabilities and Other Non-Current Liabilities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities:	'	'
Taxes other than income taxes, primarily excise taxes	$20,525	$28,112
Accrued finance charges	1,350	1,927
Environmental accrual (Note 11)	831	831
Commodity contracts	1,439	0
Environmental compliance obligation	17,604	0
Other	6,004	11,348
Total accrued liabilities	47,753	42,218
Other Non-Current Liabilities:	'	'
Consignment inventory	35,672	31,842
Environmental accrual (Note 11)	5,966	5,516
Asset retirement obligations	1,952	1,890
Other	2,799	2,799
Total other non-current liabilities	$46,389	$42,047

Indebtedness_Details

Indebtedness (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instruments [Abstract]	'	'
Term loan credit facility	$244,816	$246,311
Revolving credit facility	80,000	49,000
Total debt	324,816	295,311
Less: Current portion	-2,500	-2,500
Total long-term debt	$322,316	$292,811

Indebtedness_Textual_Details

Indebtedness (Textual) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument	'	'
Letters of Credit Outstanding, Amount	$88,672	$58,759
Debt Instrument, Covenant Compliance	'Alon was in compliance with these maintenance financial covenants	'

Partners_Equity_Details

Partners' Equity (Details) (USD $)	3 Months Ended			9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2013
Partners' Capital [Abstract]	'	'	'	'
Distribution Made to Limited Partner, Distribution Date	23-Aug-13	15-May-13	1-Mar-13	'
Distribution Made to Limited Partner, Cash Distributions Paid	$44,377	$92,503	$35,626	'
Distribution Made to Limited Partner, Distributions Paid, Per Unit	$0.71	$1.48	$0.57	'
Stock Issued During Period, Shares, Restricted Stock Award, Gross	'	'	'	2,467
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	'	'	'	$20.27

RelatedParty_Transactions_Deta

Related-Party Transactions (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Expense, Allocated Corporate Overhead Costs	$2,124	'	'	$3,519	$8,568	$10,298
Related Party Expense, Allocated Labor Costs	6,211	'	'	5,762	18,169	17,167
Related Party Expense, Allocated Insurance Costs	3,038	'	'	2,642	8,300	7,804
Distribution Made to Limited Partner, Cash Distributions Paid	44,377	92,503	35,626	'	'	'
Payments of Distributions to Affiliates	'	'	'	'	0	326,120
Distribution Made to Limited Partner, Distribution Date	23-Aug-13	15-May-13	1-Mar-13	'	'	'
Partner Type of Partners' Capital, Affiliated	'	'	'	'	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	$36,210	$75,480	$29,070	'	'	'

Commitments_and_Contingencies_

Commitments and Contingencies Remediation Obligations (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'
Site Contingency, Time Frame of Disbursements	'15 years	'
Accrual for Environmental Loss Contingencies	$6,797	$6,347
Accrued Environmental Loss Contingencies, Current	831	831
Accrued Environmental Loss Contingencies, Noncurrent	$5,966	$5,516