Alon USA Partners (ALDW) 10-Q 3 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2015	Oct. 30, 2015
Document Information
Entity Registrant Name	Alon USA Partners, LP
Entity Central Index Key	1,556,766
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		62,510,039

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 135,278	$ 106,325
Accounts and other receivables, net	90,075	68,545
Accounts and other receivables, net - related parties	9,650	9,466
Inventories	41,164	45,162
Prepaid expenses and other current assets	8,961	9,163
Total current assets	285,128	238,661
Property, plant and equipment, net	431,392	445,706
Other assets, net	82,367	85,879
Total assets	798,887	770,246
Current liabilities:
Accounts payable	240,973	186,156
Accrued liabilities	40,747	54,566
Current portion of long-term debt	2,500	2,500
Total current liabilities	284,220	243,222
Other non-current liabilities	41,271	38,746
Long-term debt	288,446	299,876
Total liabilities	$ 613,937	$ 581,844
Commitments and contingencies (Note 11)
Partners’ equity:
General Partner	$ 0	$ 0
Common unitholders - 62,510,039 and 62,506,550 units issued and outstanding at September 30, 2015 and December 31, 2014, respectively	184,950	188,402
Total partners’ equity	184,950	188,402
Total liabilities and partners’ equity	$ 798,887	$ 770,246

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - shares	Sep. 30, 2015	Dec. 31, 2014
Common units, shares issued	62,510,039	62,506,550
Common units, shares outstanding	62,510,039	62,506,550

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net sales	[1]	$ 551,813	$ 838,882	$ 1,719,319	$ 2,421,194
Operating costs and expenses:
Cost of sales		439,678	701,331	1,397,395	2,125,775
Direct operating expenses		24,136	25,723	71,837	79,816
Selling, general and administrative expenses		8,536	8,353	24,654	19,505
Depreciation and amortization		13,697	13,852	41,281	33,427
Total operating costs and expenses		486,047	749,259	1,535,167	2,258,523
Operating income		65,766	89,623	184,152	162,671
Interest expense		(11,505)	(11,584)	(34,045)	(34,477)
Other income, net		40	14	26	627
Income before state income tax expense		54,301	78,053	150,133	128,821
State income tax expense		525	1,060	480	1,785
Net income		$ 53,776	$ 76,993	$ 149,653	$ 127,036
Earnings per unit		$ 0.86	$ 1.23	$ 2.39	$ 2.03
Weighted average common units outstanding (in thousands)		62,510	62,507	62,508	62,505
Cash distribution per unit		$ 1.04	$ 0.13	$ 2.45	$ 1
[1]	Includes sales to related parties of $97,014 and $156,131 for the three months and $281,136 and $447,314 for the nine months ended September 30, 2015 and 2014, respectively

Consolidated Statements of Ope5

Consolidated Statements of Operations Parentheticals - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statements of Operations Parentheticals [Abstract]
Sales to related parties	$ 97,014	$ 156,131	$ 281,136	$ 447,314

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 149,653	$ 127,036
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation and amortization	41,281	33,427
Unit-based compensation	40	0
Deferred income taxes	(736)	0
Amortization of debt issuance costs	1,750	1,535
Amortization of original issuance discount	445	411
Changes in operating assets and liabilities:
Accounts and other receivables, net	(3,770)	15,257
Accounts and other receivables, net - related parties	(184)	(591)
Inventories	3,998	(9,669)
Prepaid expenses and other current assets	202	(7,487)
Other assets, net	(5,067)	(1,334)
Accounts payable	45,194	(22,407)
Accrued liabilities	(16,835)	(4,780)
Other non-current liabilities	3,261	7,976
Net cash provided by operating activities	219,232	139,374
Cash flows from investing activities:
Capital expenditures	(12,108)	(13,931)
Capital expenditures for turnarounds and catalysts	(3,214)	(49,150)
Net cash used in investing activities	(15,322)	(63,081)
Cash flows from financing activities:
Distributions paid to unitholders	(28,195)	(11,506)
Distributions paid to unitholders - Alon Energy	(124,950)	(51,000)
Inventory agreement transactions	(8,137)	(200)
Deferred debt issuance costs	(1,800)	0
Revolving credit facility, net	(10,000)	(50,000)
Payments on long-term debt	(1,875)	(1,875)
Net cash used in financing activities	(174,957)	(114,581)
Net increase (decrease) in cash and cash equivalents	28,953	(38,288)
Cash and cash equivalents, beginning of period	106,325	153,583
Cash and cash equivalents, end of period	135,278	115,295
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	31,785	33,745
Cash paid for income tax	1,216	1,785
Supplemental disclosure of non-cash activity:
Capital expenditures included in accounts payable and accrued liabilities	$ 3,016	$ 5,620

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation As used in this report, the terms “Alon,” the “Partnership,” “we,” “us” or “our” 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 its consolidated subsidiaries, other than Alon USA Partners, LP, its subsidiaries and its general partner. We are a Delaware limited partnership formed in August 2012 by Alon Energy and its wholly-owned subsidiary Alon USA Partners GP, LLC (the “General Partner”). In November 2012, we completed our initial public offering of 11,500,000 common units representing limited partner interests. Our General Partner is owned 100% by Alon Energy and holds all of the non-economic general partner interests in the Partnership. 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 our 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. Our results of operations for the three and nine months ended September 30, 2015 are not necessarily indicative of the operating results that may be realized for the year ending December 31, 2015 . Our consolidated balance sheet as of December 31, 2014 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 our Annual Report on Form 10-K for the year ended December 31, 2014 . New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard that provides accounting guidance for all revenue arising from contracts to provide goods or services to customers. This standard is intended to improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. The standard allows for either full retrospective adoption or modified retrospective adoption. In August 2015, the FASB updated the guidance to include a one-year deferral of the effective date for the new revenue standard, making the requirements of the standard effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted for interim and annual periods beginning after December 15, 2016. We are evaluating the guidance to determine the method of adoption and the impact this standard will have on our consolidated financial statements. In February 2015, the FASB issued an accounting standards update making targeted changes to the current consolidation guidance. The new standard changes the way certain decisions are made related to substantive rights, related parties, and decision making fees when applying the variable interest entity consolidation model and eliminates certain guidance for limited partnerships and similar entities under the voting interest consolidation model. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We are evaluating the effect that adopting the updated guidance will have on our consolidated financial statements and related disclosures. In April 2015, the FASB issued an accounting standards update simplifying the presentation of debt issuance costs. The updated standard requires that certain costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. In August 2015, the FASB updated the guidance to clarify that debt issuance costs related to line-of-credit arrangements would not be impacted by the updated standard. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We currently have debt issuance costs included as deferred charges in our consolidated balance sheets, which will be reclassified as a reduction of debt when we adopt the updated guidance. In April 2015, the FASB issued an accounting standards update to address the effects of historical earnings per unit of a master limited partnership dropdown transaction. The standard requires a master limited partnership to allocate the earnings or losses of a transferred business for periods before the date of a dropdown of net assets accounted for as a common control transaction entirely to the general partner for purposes of calculating historical earnings per unit. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We are evaluating the effect that adopting the updated guidance will have on our consolidated financial statements and related disclosures. In July 2015, the FASB issued an accounting standards update simplifying the measurement of certain inventory. This updated standard simplifies the measurement of inventory by requiring certain inventory to be measured at the lower of cost or net realizable value. The amendments in this accounting standards update are effective for interim and annual periods beginning after December 15, 2016. This accounting standards update does not apply to the subsequent measurement of inventory measured using the last-in, first-out (“LIFO”) or retail inventory method, therefore the adoption of this guidance will not have a material effect on our financial position or results of operations.

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Fair Value We 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. We classify financial assets and financial liabilities into the following fair value hierarchy: • Level 1 - valued based on quoted prices in active markets for identical assets and liabilities; • Level 2 - valued based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability; and • Level 3 - valued based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. As required, we utilize 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. We generally apply 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 our 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 instruments are carried at fair value, which are based on quoted market prices. Derivative instruments are our only 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, 2015 and December 31, 2014 : Level 1 Level 2 Level 3 Total As of September 30, 2015 Assets: Fair value hedge $ — $ 14,718 $ — $ 14,718 Liabilities: Commodity contracts (futures and forwards) 552 — — 552 As of December 31, 2014 Assets: Commodity contracts (futures and forwards) $ 1,406 $ — $ — $ 1,406 Fair value hedge — 10,223 — 10,223

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure	Derivative Financial Instruments We selectively utilize crude oil and refined product commodity derivative contracts to reduce the risk associated with potential price changes on committed obligations as well as to reduce earnings volatility. We do not speculate using derivative instruments. Credit risk on our derivative instruments is mitigated by transacting with counterparties meeting established collateral and credit criteria. Mark to Market We have certain contracts that serve as economic hedges, which are derivatives used for risk management but not designated as hedges for financial accounting purposes. All economic hedge transactions are recorded at fair value and any changes in fair value between periods are recognized in earnings. We have contracts that are used to fix prices on forecasted purchases of inventory, which we refer to as futures and forwards. Futures represent trades executed on the New York Mercantile Exchange which have not been closed or settled at the end of the reporting period. Forwards represent physical trades for which pricing and quantities have been set, but the physical product delivery has not occurred by the end of the reporting period. Fair Value Hedge Fair value hedges are used to hedge price volatility of certain refining inventories and firm commitments to purchase 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 in earnings in the same period. We have certain commodity contracts associated with the Supply and Offtake Agreement discussed in Note 5 that have been accounted for as a fair value hedge, which had purchase volumes of 333 thousand barrels of crude oil as of September 30, 2015 . The following tables present the effect of derivative instruments on the consolidated balance sheets: As of September 30, 2015 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 122 Accrued liabilities $ 674 Total derivatives not designated as hedging instruments 122 674 Derivatives designated as hedging instruments: Fair value hedge Other assets $ 14,718 $ — Total derivatives designated as hedging instruments 14,718 — Total derivatives $ 14,840 $ 674 As of December 31, 2014 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 2,629 Accrued liabilities $ 1,223 Total derivatives not designated as hedging instruments 2,629 1,223 Derivatives designated as hedging instruments: Fair value hedge Other assets $ 10,223 $ — Total derivatives designated as hedging instruments 10,223 — Total derivatives $ 12,852 $ 1,223 The following tables present the effect of derivative instruments on the consolidated statements of operations: Derivatives in fair value hedging relationships: Gain Recognized in Income For the Three Months Ended For the Nine Months Ended September 30, September 30, Location 2015 2014 2015 2014 Fair value hedge (1) Interest expense $ 5,990 $ 3,818 $ 4,495 $ 1,426 Total derivatives $ 5,990 $ 3,818 $ 4,495 $ 1,426 ___________ (1) Changes in the fair value hedge are substantially offset by changes in the hedged item. 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 2015 2014 2015 2014 Commodity contracts (futures and forwards) Cost of sales $ 1,251 $ (2,329 ) $ 622 $ (4,604 ) Total derivatives $ 1,251 $ (2,329 ) $ 622 $ (4,604 ) Offsetting Assets and Liabilities Our derivative instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives, and we offset the fair value amounts recorded for derivative instruments to the extent possible under these agreements on our consolidated balance sheets. The following table presents offsetting information regarding our derivatives by type of transaction as of September 30, 2015 and December 31, 2014 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 396 $ (274 ) $ 122 $ (122 ) $ — $ — Fair value hedge 14,718 — 14,718 — — 14,718 Derivative Liabilities: Commodity contracts (futures and forwards) $ 948 $ (274 ) $ 674 $ (122 ) $ — $ 552 As of December 31, 2014 Derivative Assets: Commodity contracts (futures and forwards) $ 3,309 $ (680 ) $ 2,629 $ (1,223 ) $ — $ 1,406 Fair value hedge 10,223 — 10,223 — — 10,223 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,903 $ (680 ) $ 1,223 $ (1,223 ) $ — $ — Compliance Program Market Risk We are obligated by government regulations to blend a certain percentage of biofuels into the products that we produce and are consumed in the U.S. We purchase biofuels from third parties and blend those biofuels into our products, and each gallon of biofuel purchased includes a renewable identification number, or RIN. To the degree we are unable to blend biofuels at the required percentage, a RINs deficit is generated and we must acquire that number of RINs by the annual reporting deadline in order to remain in compliance with applicable regulations. Alternatively, if we have a RINs surplus, some of those RINs could be sold. Any such sales would be subject to our normal credit evaluation process. We are exposed to market risk related to the volatility in the price of credits needed to comply with these governmental and regulatory programs. We manage this risk by purchasing RINs when prices are deemed favorable utilizing fixed price purchase contracts. Some of these contracts are derivative instruments; however, we elect the normal purchase and sale exception and do not record these contracts at their fair values. The cost of meeting our obligations under these compliance programs was $1,868 and $2,590 for the three months ended and $8,369 and $4,757 for the nine months ended September 30, 2015 and 2014 , respectively. These amounts are reflected in cost of sales in the consolidated statements of operations.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure	Inventories Carrying value of inventories consisted of the following: September 30, December 31, Crude oil, refined products and blendstocks $ 24,910 $ 30,239 Crude oil consignment inventory (Note 5) 5,300 5,278 Materials and supplies 10,954 9,645 Total inventories $ 41,164 $ 45,162 The market value of refined products and blendstock inventories was less than inventories on a LIFO cost basis which resulted in recording a lower of cost or market reserve of $7,413 and $4,650 at September 30, 2015 and December 31, 2014 , respectively. At September 30, 2015 , the market value of crude oil inventories exceeded LIFO costs, net of the fair value hedged item, by $8,935 . At December 31, 2014 , the market value of crude oil inventories was equal to carrying value.

Inventory Financing Agreement

Inventory Financing Agreement	9 Months Ended
	Sep. 30, 2015
Inventory Financing Agreement Disclosure [Abstract]
Inventory Financing Agreement	Inventory Financing Agreement We have 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 us, and we agreed to buy from J. Aron, at market prices, crude oil for processing at the Big Spring refinery and (ii) we 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 our 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. As amended in February 2015, the Supply and Offtake Agreement has an initial term that expires in May 2021. J. Aron may elect to terminate the Supply and Offtake Agreement prior to the expiration of the initial term beginning in May 2018 and upon each anniversary thereof, on six months prior notice. We may elect to terminate in May 2020 on six months prior notice. Following expiration or termination of the Supply and Offtake Agreement, we are obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the Big Spring refinery at then current market prices. Associated with the Supply and Offtake Agreement, we have a fair value hedge of our inventory purchase commitment with J. Aron and crude oil inventory consigned to J. Aron (“crude oil consignment inventory”). Additionally, financing charges related to the Supply and Offtake Agreement are recorded as interest expense in the consolidated statements of operations. At September 30, 2015 and December 31, 2014 , we had net current receivables of $11,679 and net current payables of $10,544 , respectively, with J. Aron for sales and purchases, and a consignment inventory receivable representing a deposit paid to J. Aron of $6,290 and $6,290 , respectively. At September 30, 2015 and December 31, 2014 , we had non-current liabilities for the original financing of $16,798 and $17,497 , respectively, net of the related fair value hedge. Additionally, we had current payables of $674 and $1,010 at September 30, 2015 and December 31, 2014 , 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,

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2015
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, Refining facilities $ 697,411 $ 685,036 Accumulated depreciation (266,019 ) (239,330 ) Property, plant and equipment, net $ 431,392 $ 445,706

Additional Financial Informatio

Additional Financial Information	9 Months Ended
	Sep. 30, 2015
Additional Financial Information [Abstract]
Additional Financial Information	Additional Financial Information The following tables provide additional financial information related to the consolidated financial statements. (a) Other Assets, Net September 30, December 31, Deferred turnaround and catalyst cost $ 47,487 $ 54,310 Deferred debt issuance costs 5,775 5,725 Receivable from supply and offtake agreement (Note 5) 6,290 6,290 Fair value hedge (Note 5) 14,718 10,223 Other 8,097 9,331 Total other assets $ 82,367 $ 85,879 (b) Accrued Liabilities and Other Non-Current Liabilities September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 23,710 $ 41,357 Accrued finance charges 402 427 Environmental accrual (Note 11) 1,671 1,671 Commodity contracts 674 1,223 Other 14,290 9,888 Total accrued liabilities $ 40,747 $ 54,566 Other Non-Current Liabilities: Consignment inventory obligation (Note 5) $ 31,516 $ 27,720 Environmental accrual (Note 11) 4,888 5,486 Asset retirement obligations 2,147 2,084 Other 2,720 3,456 Total other non-current liabilities $ 41,271 $ 38,746

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2015
Debt Instruments [Abstract]
Debt Disclosure	Indebtedness Debt consisted of the following: September 30, December 31, Term loan credit facility $ 240,946 $ 242,376 Revolving credit facility 50,000 60,000 Total debt 290,946 302,376 Less: Current portion 2,500 2,500 Total long-term debt $ 288,446 $ 299,876 Outstanding letters of credit under the revolving credit facility were $35,136 and $23,511 at September 30, 2015 and December 31, 2014 , respectively. The revolving credit facility contains maintenance financial covenants. At September 30, 2015 , we were in compliance with these covenants . In May 2015, the revolving credit facility was amended to, among other matters, extend the expiration date to May 2019. Borrowings under the revolving credit facility now bear interest at the Eurodollar rate plus 3.00% per annum.

Partners' Equity

Partners' Equity	9 Months Ended
	Sep. 30, 2015
Partners' Capital [Abstract]
Partners' Capital Notes Disclosure	Partners' Equity (unit values in dollars) Cash Distributions We have adopted a policy pursuant to which we will distribute all of the available cash generated each quarter, as defined in the partnership agreement, 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, 2015 , we paid the following cash distributions: Date Paid Distribution Amount Per Unit Total Distribution Amount March 2, 2015 $ 0.70 $ 43,755 May 26, 2015 $ 0.71 $ 44,379 August 25, 2015 $ 1.04 $ 65,011 Restricted Units In May 2015, we granted awards to non-employee directors of the General Partner of 3,489 restricted common units at an average grant date price of $21.50 per unit, which vest over a period of three years , assuming continued service at vesting.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
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 subsidiaries at prices substantially determined by reference to market commodity pricing information. These sales are included in net sales in the consolidated statements of operations. Accounts receivable from related parties includes sales of motor fuels and is shown separately on the consolidated balance sheets. Costs Allocated from Alon Energy The Partnership is a subsidiary of Alon Energy and is operated as a component of the integrated operations of Alon Energy. 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. (a) Corporate Overhead Allocations Alon Energy performs general corporate and administrative services and functions for us and their 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 the Partnership based primarily on the estimated amount of time the individuals performing such services devote to our business and affairs relative to the amount of time they devote to the business and affairs of Alon Energy’s other subsidiaries. The management of Alon Energy and the General Partner consider these allocations to be reasonable. We record the amount of such allocations as selling, general and administrative expenses. Our allocation for selling, general and administrative expenses were $2,969 and $2,486 , for the three months ended September 30, 2015 and 2014 , respectively, and $8,941 and $8,454 for the nine months ended September 30, 2015 and 2014 , respectively. (b) Labor Costs As we are operated as a component of Alon Energy’s integrated operations, we have no employees. As a result, employee expense costs for Alon Energy employees working in our operations have been allocated to us and recorded as payroll expense in direct operating expenses. The allocated portion of Alon Energy’s employee expense costs included in direct operating expenses were $6,848 and $6,485 for the three months ended September 30, 2015 and 2014 , respectively, and $19,872 and $20,191 for the nine months ended September 30, 2015 and 2014 , respectively. (c) Insurance Costs Insurance costs related to the Big Spring refinery and wholesale marketing operations are allocated to us by Alon Energy based on estimated insurance premiums on a stand-alone basis relative to Alon Energy’s total insurance premium. Our allocation for insurance costs included in direct operating expenses were $1,782 and $1,799 for the three months ended September 30, 2015 and 2014 , respectively, and $5,103 and $5,435 for the nine months ended September 30, 2015 and 2014 , respectively. Leasing Agreements In June 2014, we entered into six -year lease agreements with a subsidiary of Alon Energy to lease equipment at the Big Spring refinery. The lease agreements were effective July 1, 2014 and require fixed monthly payments amounting to $4,920 annually. Related to these agreements, we recorded selling, general and administrative expense of $1,230 and $1,230 for the three months ended September 30, 2015 and 2014 , respectively, and $3,690 and $1,230 for the nine months ended September 30, 2015 and 2014 , respectively. Distributions During the nine months ended September 30, 2015 , we paid cash distributions of $153,145 , or $2.45 per unit, of which $124,950 was paid to Alon Energy. During the nine months ended September 30, 2014 , we paid cash distributions of $62,506 , or $1.00 per unit, of which $51,000 was paid to Alon Energy.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure	Commitments and Contingencies (a) Commitments In the normal course of business, we have long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by our refinery, terminals and pipelines. We are also party to various refined product and crude oil supply and exchange agreements, which are typically short-term in nature or provide terms for cancellation. (b) Contingencies We are involved in various legal actions arising in the ordinary course of business. We believe the ultimate disposition of these matters will not have a material effect on our financial position, results of operations or liquidity. (c) Environmental We are 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 us 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 and to compensate others for damage to property and natural resources. These contingent obligations relate to sites owned by the Partnership and are associated with past or present operations. We are currently participating in environmental investigations, assessments and cleanups pertaining to the refinery, pipelines and terminals. We may be involved in additional future 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 our 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 cannot be determined with any degree of reliability. We have accrued environmental remediation obligations of $6,559 ( $1,671 current liability and $4,888 non-current liability) at September 30, 2015 , and $7,157 ( $1,671 accrued liability and $5,486 non-current liability) at December 31, 2014 .

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2015
Subsequent Event
Subsequent Event	Subsequent Event Distribution Declared On October 29, 2015 , the board of directors of the General Partner declared a cash distribution to our common unitholders of approximately $61,260 , or $0.98 per common unit. The cash distribution will be paid on November 25, 2015 to unitholders of record at the close of business on November 18, 2015 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements, Policy	New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard that provides accounting guidance for all revenue arising from contracts to provide goods or services to customers. This standard is intended to improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. The standard allows for either full retrospective adoption or modified retrospective adoption. In August 2015, the FASB updated the guidance to include a one-year deferral of the effective date for the new revenue standard, making the requirements of the standard effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted for interim and annual periods beginning after December 15, 2016. We are evaluating the guidance to determine the method of adoption and the impact this standard will have on our consolidated financial statements. In February 2015, the FASB issued an accounting standards update making targeted changes to the current consolidation guidance. The new standard changes the way certain decisions are made related to substantive rights, related parties, and decision making fees when applying the variable interest entity consolidation model and eliminates certain guidance for limited partnerships and similar entities under the voting interest consolidation model. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We are evaluating the effect that adopting the updated guidance will have on our consolidated financial statements and related disclosures. In April 2015, the FASB issued an accounting standards update simplifying the presentation of debt issuance costs. The updated standard requires that certain costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. In August 2015, the FASB updated the guidance to clarify that debt issuance costs related to line-of-credit arrangements would not be impacted by the updated standard. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We currently have debt issuance costs included as deferred charges in our consolidated balance sheets, which will be reclassified as a reduction of debt when we adopt the updated guidance. In April 2015, the FASB issued an accounting standards update to address the effects of historical earnings per unit of a master limited partnership dropdown transaction. The standard requires a master limited partnership to allocate the earnings or losses of a transferred business for periods before the date of a dropdown of net assets accounted for as a common control transaction entirely to the general partner for purposes of calculating historical earnings per unit. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. We are evaluating the effect that adopting the updated guidance will have on our consolidated financial statements and related disclosures. In July 2015, the FASB issued an accounting standards update simplifying the measurement of certain inventory. This updated standard simplifies the measurement of inventory by requiring certain inventory to be measured at the lower of cost or net realizable value. The amendments in this accounting standards update are effective for interim and annual periods beginning after December 15, 2016. This accounting standards update does not apply to the subsequent measurement of inventory measured using the last-in, first-out (“LIFO”) or retail inventory method, therefore the adoption of this guidance will not have a material effect on our financial position or results of operations.

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2015
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, 2015 and December 31, 2014 : Level 1 Level 2 Level 3 Total As of September 30, 2015 Assets: Fair value hedge $ — $ 14,718 $ — $ 14,718 Liabilities: Commodity contracts (futures and forwards) 552 — — 552 As of December 31, 2014 Assets: Commodity contracts (futures and forwards) $ 1,406 $ — $ — $ 1,406 Fair value hedge — 10,223 — 10,223

Derivative Financial Instrume21

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following tables present the effect of derivative instruments on the consolidated balance sheets: As of September 30, 2015 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 122 Accrued liabilities $ 674 Total derivatives not designated as hedging instruments 122 674 Derivatives designated as hedging instruments: Fair value hedge Other assets $ 14,718 $ — Total derivatives designated as hedging instruments 14,718 — Total derivatives $ 14,840 $ 674 As of December 31, 2014 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 2,629 Accrued liabilities $ 1,223 Total derivatives not designated as hedging instruments 2,629 1,223 Derivatives designated as hedging instruments: Fair value hedge Other assets $ 10,223 $ — Total derivatives designated as hedging instruments 10,223 — Total derivatives $ 12,852 $ 1,223
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	The following tables present the effect of derivative instruments on the consolidated statements of operations: Derivatives in fair value hedging relationships: Gain Recognized in Income For the Three Months Ended For the Nine Months Ended September 30, September 30, Location 2015 2014 2015 2014 Fair value hedge (1) Interest expense $ 5,990 $ 3,818 $ 4,495 $ 1,426 Total derivatives $ 5,990 $ 3,818 $ 4,495 $ 1,426 ___________ (1) Changes in the fair value hedge are substantially offset by changes in the hedged item.
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 2015 2014 2015 2014 Commodity contracts (futures and forwards) Cost of sales $ 1,251 $ (2,329 ) $ 622 $ (4,604 ) Total derivatives $ 1,251 $ (2,329 ) $ 622 $ (4,604 )
Offsetting Assets	The following table presents offsetting information regarding our derivatives by type of transaction as of September 30, 2015 and December 31, 2014 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 396 $ (274 ) $ 122 $ (122 ) $ — $ — Fair value hedge 14,718 — 14,718 — — 14,718 Derivative Liabilities: Commodity contracts (futures and forwards) $ 948 $ (274 ) $ 674 $ (122 ) $ — $ 552 As of December 31, 2014 Derivative Assets: Commodity contracts (futures and forwards) $ 3,309 $ (680 ) $ 2,629 $ (1,223 ) $ — $ 1,406 Fair value hedge 10,223 — 10,223 — — 10,223 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,903 $ (680 ) $ 1,223 $ (1,223 ) $ — $ —
Offsetting Liabilities	The following table presents offsetting information regarding our derivatives by type of transaction as of September 30, 2015 and December 31, 2014 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 396 $ (274 ) $ 122 $ (122 ) $ — $ — Fair value hedge 14,718 — 14,718 — — 14,718 Derivative Liabilities: Commodity contracts (futures and forwards) $ 948 $ (274 ) $ 674 $ (122 ) $ — $ 552 As of December 31, 2014 Derivative Assets: Commodity contracts (futures and forwards) $ 3,309 $ (680 ) $ 2,629 $ (1,223 ) $ — $ 1,406 Fair value hedge 10,223 — 10,223 — — 10,223 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,903 $ (680 ) $ 1,223 $ (1,223 ) $ — $ —

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	Carrying value of inventories consisted of the following: September 30, December 31, Crude oil, refined products and blendstocks $ 24,910 $ 30,239 Crude oil consignment inventory (Note 5) 5,300 5,278 Materials and supplies 10,954 9,645 Total inventories $ 41,164 $ 45,162

Property, Plant and Equipment23

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following: September 30, December 31, Refining facilities $ 697,411 $ 685,036 Accumulated depreciation (266,019 ) (239,330 ) Property, plant and equipment, net $ 431,392 $ 445,706

Additional Financial Informat24

Additional Financial Information (Tables)	9 Months Ended
	Sep. 30, 2015
Additional Financial Information [Abstract]
Schedule of Other Assets	Other Assets, Net September 30, December 31, Deferred turnaround and catalyst cost $ 47,487 $ 54,310 Deferred debt issuance costs 5,775 5,725 Receivable from supply and offtake agreement (Note 5) 6,290 6,290 Fair value hedge (Note 5) 14,718 10,223 Other 8,097 9,331 Total other assets $ 82,367 $ 85,879
Schedule of Accrued Liabilities and Other Non-Current Liabilities	Accrued Liabilities and Other Non-Current Liabilities September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 23,710 $ 41,357 Accrued finance charges 402 427 Environmental accrual (Note 11) 1,671 1,671 Commodity contracts 674 1,223 Other 14,290 9,888 Total accrued liabilities $ 40,747 $ 54,566 Other Non-Current Liabilities: Consignment inventory obligation (Note 5) $ 31,516 $ 27,720 Environmental accrual (Note 11) 4,888 5,486 Asset retirement obligations 2,147 2,084 Other 2,720 3,456 Total other non-current liabilities $ 41,271 $ 38,746

Indebtedness (Tables)

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Instruments [Abstract]
Schedule of Debt	Debt consisted of the following: September 30, December 31, Term loan credit facility $ 240,946 $ 242,376 Revolving credit facility 50,000 60,000 Total debt 290,946 302,376 Less: Current portion 2,500 2,500 Total long-term debt $ 288,446 $ 299,876

Partners' Equity (Tables)

Partners' Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Distributions Made to Members or Limited Partners
Distributions Made to Limited Partner, by Distribution	During the nine months ended September 30, 2015 , we paid the following cash distributions: Date Paid Distribution Amount Per Unit Total Distribution Amount March 2, 2015 $ 0.70 $ 43,755 May 26, 2015 $ 0.71 $ 44,379 August 25, 2015 $ 1.04 $ 65,011

Description of Initial Public O

Description of Initial Public Offering (Details)	Nov. 26, 2012shares
Ownership Percentage by Parent in General Partnership	100.00%
Partner Type of Partners' Capital, Non-Affiliated | IPO
Partners' Capital Account, Units, Sold in Public Offering	11,500,000

Fair Value (Details)

Fair Value (Details) - Fair Value, Measurements, Recurring - Forward Contracts - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Commodity Contracts
Assets:
Derivative Assets		$ 1,406
Liabilities:
Derivative Liabilities	$ 552
Fair Value Hedge
Assets:
Derivative Assets	14,718	10,223
Level 1 | Commodity Contracts
Assets:
Derivative Assets		1,406
Liabilities:
Derivative Liabilities	552
Level 1 | Fair Value Hedge
Assets:
Derivative Assets	0	0
Level 2 | Commodity Contracts
Assets:
Derivative Assets		0
Liabilities:
Derivative Liabilities	0
Level 2 | Fair Value Hedge
Assets:
Derivative Assets	14,718	10,223
Level 3 | Commodity Contracts
Assets:
Derivative Assets		0
Liabilities:
Derivative Liabilities	0
Level 3 | Fair Value Hedge
Assets:
Derivative Assets	$ 0	$ 0

Schedule of Derivative Instrume

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Derivatives, Fair Value
Derivative Assets	$ 14,840	$ 12,852
Derivative Liabilities	674	1,223
Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	122	2,629
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	674	1,223
Forward Contracts | Fair Value Hedge
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	14,718	10,223
Not Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	122	2,629
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	674	1,223
Not Designated as Hedging Instrument | Accounts Receivable | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	122	2,629
Not Designated as Hedging Instrument | Accrued Liabilities | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	674	1,223
Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	14,718	10,223
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	0
Designated as Hedging Instrument | Other Assets | Forward Contracts | Fair Value Hedge
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	14,718	10,223
Designated as Hedging Instrument | Other Noncurrent Liabilities | Forward Contracts | Fair Value Hedge
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 0	$ 0

Schedule of Fair Value Hedging

Schedule of Fair Value Hedging Instruments (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings		$ 5,990	$ 3,818	$ 4,495	$ 1,426
Interest Expense | Forward Contracts | Fair Value Hedge
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings	[1]	$ 5,990	$ 3,818	$ 4,495	$ 1,426
[1]	Changes in the fair value hedge are substantially offset by changes in the hedged item.

Schedule of Derivative Instru31

Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 1,251	$ (2,329)	$ 622	$ (4,604)
Cost of Sales | Forward Contracts | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 1,251	$ (2,329)	$ 622	$ (4,604)

Schedule of Offsetting Derivati

Schedule of Offsetting Derivative Instruments by Type (Details) - Forward Contracts - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Commodity Contracts
Derivative Asset, Fair Value, Net
Gross Amounts of Recognized Assets	$ 396	$ 3,309
Gross Amounts offset in the Statement of Financial Position	(274)	(680)
Net Amounts of Assets Presented in the Statement of Financial Position	122	2,629
Derivative, Collateral, Obligation to Return Securities	(122)	(1,223)
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	1,406
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	948	1,903
Gross Amounts offset in the Statement of Financial Position	(274)	(680)
Net Amounts of Liabilities Presented in the Statement of Financial Position	674	1,223
Derivative, Collateral, Right to Reclaim Securities	(122)	(1,223)
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	552	0
Fair Value Hedge
Derivative Asset, Fair Value, Net
Gross Amounts of Recognized Assets	14,718	10,223
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	14,718	10,223
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	$ 14,718	$ 10,223

Derivative Financial Instrume33

Derivative Financial Instruments Textuals (Details) bbl in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)bbl	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)bbl	Sep. 30, 2014USD ($)
Derivative
Compliance Program Costs | $	$ 1,868	$ 2,590	$ 8,369	$ 4,757
Fair Value Hedge | Forward Contracts
Derivative
Notional Amount of Fair Value Hedge Instruments	333		333

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Crude oil, refined products and blendstocks	$ 24,910	$ 30,239
Crude oil consignment inventory (Note 5)	5,300	5,278
Materials and supplies	10,954	9,645
Total inventories	$ 41,164	$ 45,162

Inventories Textuals (Details)

Inventories Textuals (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory lower of cost or market reserve	$ 7,413	$ 4,650
Excess of replacement or current costs over stated LIFO value, net of the fair value hedged item	$ 8,935

Inventory Financing Agreement T

Inventory Financing Agreement Textuals (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts payable, net, current	$ 240,973	$ 186,156
Receivable from supply and offtake agreement	6,290	6,290
Derivative liabilities	674	1,223
Consigned inventory | Forward Contracts | Other Contracts
Derivative liabilities	674	1,010
J.Aron
Accounts receivable, net, current	11,679
Accounts payable, net, current		10,544
Receivable from supply and offtake agreement	6,290	6,290
Non-current liability for consignment inventory	$ 16,798	$ 17,497

Property, Plant and Equipment37

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment, Net
Refining facilities	$ 697,411	$ 685,036
Accumulated depreciation	(266,019)	(239,330)
Property, plant and equipment, net	$ 431,392	$ 445,706

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Other Assets [Abstract]
Deferred turnaround and catalyst cost	$ 47,487	$ 54,310
Deferred debt issuance costs	5,775	5,725
Receivable from supply and offtake agreement (Note 5)	6,290	6,290
Fair value hedge (Note 5)	14,718	10,223
Other	8,097	9,331
Total other assets	$ 82,367	$ 85,879

Accrued Liabilities and Other N

Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 23,710	$ 41,357
Accrued finance charges	402	427
Environmental accrual (Note 11)	1,671	1,671
Commodity contracts	674	1,223
Other	14,290	9,888
Total accrued liabilities	40,747	54,566
Other Non-Current Liabilities:
Consignment inventory obligation (Note 5)	31,516	27,720
Environmental accrual (Note 11)	4,888	5,486
Asset retirement obligations	2,147	2,084
Other	2,720	3,456
Total other non-current liabilities	$ 41,271	$ 38,746

Indebtedness (Details)

Indebtedness (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument
Total debt	$ 290,946	$ 302,376
Less: Current portion	2,500	2,500
Total long-term debt	288,446	299,876
Term loan credit facility
Debt Instrument
Total debt	240,946	242,376
Revolving credit facility
Debt Instrument
Total debt	$ 50,000	$ 60,000

Indebtedness Textuals (Details)

Indebtedness Textuals (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument
Letters of credit outstanding, amount	$ 35,136	$ 23,511
Debt instrument, covenant compliance	we were in compliance with these covenants
Eurodollar
Debt Instrument
Debt Instrument, Basis Spread on Variable Rate	3.00%

Partners' Equity (Details)

Partners' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Partners' Capital [Abstract]
Distribution Made to Limited Partner, Cash Distributions Paid	$ 65,011	$ 44,379	$ 43,755
Distribution Made to Limited Partner, Distributions Paid, Per Unit	$ 1.04	$ 0.71	$ 0.70	$ 0.13	$ 2.45	$ 1

Partners' Equity Restricted Uni

Partners' Equity Restricted Units (Details) - $ / shares	1 Months Ended	9 Months Ended
	May. 31, 2015	Sep. 30, 2015
Partners' Capital [Abstract]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	3,489
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 21.50
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended				9 Months Ended
	Jun. 30, 2014	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction
Distribution Made to Limited Partner, Cash Distributions Paid		$ 65,011	$ 44,379	$ 43,755
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 1.04	$ 0.71	$ 0.70	$ 0.13	$ 2.45	$ 1
Distributions
Related Party Transaction
Distribution Made to Limited Partner, Cash Distributions Paid						$ 153,145	$ 62,506
Distribution Made to Limited Partner, Distributions Paid, Per Unit						$ 2.45	$ 1
Alon Energy | Corporate Overhead Allocation
Related Party Transaction
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		$ 2,969			$ 2,486	$ 8,941	$ 8,454
Alon Energy | Labor Costs
Related Party Transaction
Related Party Transaction, Expenses from Transactions with Related Party		6,848			6,485	19,872	20,191
Alon Energy | Insurance Costs
Related Party Transaction
Related Party Transaction, Expenses from Transactions with Related Party		1,782			1,799	5,103	5,435
Alon Energy | Leasing Agreements
Related Party Transaction
Lessee Leasing Arrangements, Operating Leases, Term of Contract	6 years
Operating Leases, Future Minimum Payments Due, Next Twelve Months		4,920				4,920
Operating Leases, Rent Expense		$ 1,230			$ 1,230	3,690	1,230
Alon Energy | Distributions
Related Party Transaction
Distribution Made to Limited Partner, Cash Distributions Paid						$ 124,950	$ 51,000

Remediation Obligations (Detail

Remediation Obligations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Site Contingency, Time Frame of Disbursements	15 years
Accrual for Environmental Loss Contingencies	$ 6,559	$ 7,157
Accrued Environmental Loss Contingencies, Current	1,671	1,671
Accrued Environmental Loss Contingencies, Noncurrent	$ 4,888	$ 5,486

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event $ / shares in Units, $ in Thousands	Oct. 29, 2015USD ($)$ / shares
Subsequent Event
Distribution Made to Limited Partner, Cash Distributions Declared	$ 61,260
Distribution Made to Limited Partner, Distributions Declared, Per Unit | $ / shares	$ 0.98