Alon USA Partners (ALDW) 10-Q 9 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Mar. 31, 2017	May 01, 2017
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	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		62,520,220

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 109,034	$ 73,524
Accounts and other receivables, net	75,518	82,292
Accounts and other receivables, net - related parties	12,085	11,425
Inventories	50,518	49,682
Prepaid expenses and other current assets	4,883	4,949
Total current assets	252,038	221,872
Property, plant and equipment, net	416,838	420,554
Other assets, net	50,611	53,211
Total assets	719,487	695,637
Current liabilities:
Accounts payable	301,183	249,835
Accrued liabilities	40,626	43,100
Current portion of long-term debt	2,500	2,500
Total current liabilities	344,309	295,435
Other non-current liabilities	24,765	62,880
Long-term debt	233,652	233,819
Total liabilities	602,726	592,134
Commitments and contingencies (Note 11)
Partners’ equity:
General Partner	0	0
Common unitholders - 62,520,220 units issued and outstanding at March 31, 2017 and December 31, 2016	116,761	103,503
Total partners’ equity	116,761	103,503
Total liabilities and partners’ equity	$ 719,487	$ 695,637

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - shares	Mar. 31, 2017	Dec. 31, 2016
Common units, shares issued	62,520,220	62,520,220
Common units, shares outstanding	62,520,220	62,520,220

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Net sales	[1]	$ 544,532	$ 368,009
Operating costs and expenses:
Cost of sales		470,471	319,333
Direct operating expenses		24,760	25,044
Selling, general and administrative expenses		6,764	7,309
Depreciation and amortization		14,229	14,206
Total operating costs and expenses		516,224	365,892
Operating income		28,308	2,117
Interest expense		(7,845)	(10,587)
Other income (loss), net		(95)	84
Income (loss) before state income tax expense		20,368	(8,386)
State income tax expense		256	176
Net income (loss)		$ 20,112	$ (8,562)
Earnings (loss) per unit		$ 0.32	$ (0.14)
Weighted average common units outstanding (in thousands)		62,520	62,510
Cash distribution per unit		$ 0.11	$ 0.08
[1]	Includes sales to related parties of $91,000 and $63,110 for the three months ended March 31, 2017 and 2016, respectively

Consolidated Statements of Ope5

Consolidated Statements of Operations Parentheticals - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statements of Operations Parentheticals [Abstract]
Sales to related parties	$ 91,000	$ 63,110

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ 20,112	$ (8,562)
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation and amortization	14,229	14,206
Unit-based compensation	23	10
Amortization of debt issuance costs	402	563
Amortization of original issuance discount	171	154
Changes in operating assets and liabilities:
Accounts and other receivables, net	6,774	(9,335)
Accounts and other receivables, net - related parties	(660)	(1,527)
Inventories	(836)	4,114
Prepaid expenses and other current assets	66	2,136
Other assets, net	(1,246)	(6,661)
Accounts payable	4,755	5,586
Accrued liabilities	(3,381)	3,385
Other non-current liabilities	1,363	2,593
Net cash provided by operating activities	41,772	6,662
Cash flows from investing activities:
Capital expenditures	(5,026)	(8,112)
Capital expenditures for turnarounds and catalysts	(849)	(2,681)
Net cash used in investing activities	(5,875)	(10,793)
Cash flows from financing activities:
Distributions paid to unitholders	(1,267)	(921)
Distributions paid to unitholders - Alon Energy	(5,610)	(4,080)
RINs financing transactions	7,115	0
Payments on long-term debt	(625)	(625)
Net cash used in financing activities	(387)	(5,626)
Net increase (decrease) in cash and cash equivalents	35,510	(9,757)
Cash and cash equivalents, beginning of period	73,524	132,953
Cash and cash equivalents, end of period	109,034	123,196
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	8,971	10,144
Cash paid for income tax	256	176
Supplemental disclosure of non-cash activity:
Capital expenditures included in accounts payable and accrued liabilities	$ 907	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
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,” “our” and “us” or like terms refer to Alon USA Partners, LP, and its consolidated subsidiaries or to Alon USA Partners, LP or an individual subsidiary. References in this report to “Alon Energy” refer collectively to Alon USA Energy, Inc. and any of 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 Alon USA Partners GP, LLC (the “General Partner”). The General Partner, a wholly-owned subsidiary of Alon Energy, owns 100% of our general partner interest, which is a non-economic interest. 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 months ended March 31, 2017 are not necessarily indicative of the operating results that may be realized for the year ending December 31, 2017 . Our consolidated balance sheet as of December 31, 2016 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, 2016 . New Accounting Pronouncements 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 and related disclosures. Based on our initial evaluation, though not currently quantified, the adoption of the standard is not expected to have a material impact on the timing of revenue recognized, results of operations or cash flows. In February 2016, the FASB issued new guidance on the accounting for leases, which requires lessees to recognize assets and liabilities on the balance sheet for the present value of the rights and obligations created by all leases with terms of more than 12 months. The standard will also require disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The requirements from this guidance are effective for interim and annual periods beginning after December 31, 2018. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In June 2016, the FASB issued an accounting standards update requiring the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2019. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In August 2016, the FASB issued an accounting standards update addressing eight specific cash flow issues with the objective of eliminating the existing diversity in practice. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We do not expect application of this standard to have a material effect on our consolidated financial statements.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 and December 31, 2016 : Level 1 Level 2 Level 3 Total As of March 31, 2017 Assets: Fair value hedge of consigned inventory $ — $ 5,455 $ — $ 5,455 Liabilities: Commodity contracts (futures and forwards) 267 — — 267 As of December 31, 2016 Assets: Fair value hedge of consigned inventory $ — $ 4,389 $ — $ 4,389 Liabilities: Commodity contracts (futures and forwards) 689 — — 689

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2017
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 140 thousand barrels of crude oil as of March 31, 2017 . The following tables present the effect of derivative instruments on the consolidated balance sheets: As of March 31, 2017 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 $ 186 Accrued liabilities $ 453 Total derivatives not designated as hedging instruments 186 453 Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets $ 5,455 $ — Total derivatives designated as hedging instruments 5,455 — Total derivatives $ 5,641 $ 453 As of December 31, 2016 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 $ 30 Accrued liabilities $ 719 Total derivatives not designated as hedging instruments 30 719 Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets $ 4,389 $ — Total derivatives designated as hedging instruments 4,389 — Total derivatives $ 4,419 $ 719 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 March 31, Location 2017 2016 Fair value hedge of consigned inventory (1) Interest expense $ 1,066 $ 1,026 Total derivatives $ 1,066 $ 1,026 _______________________ (1) Changes in the fair value hedge are substantially offset in earnings by changes in the hedged item. Derivatives not designated as hedging instruments: Gain Recognized in Income For the Three Months Ended March 31, Location 2017 2016 Commodity contracts (futures and forwards) Cost of sales $ 2,156 $ 5,374 Total derivatives $ 2,156 $ 5,374 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 March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 731 $ (545 ) $ 186 $ (186 ) $ — $ — Fair value hedge of consigned inventory 5,455 — 5,455 — — 5,455 Derivative Liabilities: Commodity contracts (futures and forwards) $ 998 $ (545 ) $ 453 $ (186 ) $ — $ 267 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 980 $ (950 ) $ 30 $ (30 ) $ — $ — Fair value hedge of consigned inventory 4,389 — 4,389 — — 4,389 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,669 $ (950 ) $ 719 $ (30 ) $ — $ 689 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. We may also sell the RINs with an agreement to repurchase in the future at a fixed price. 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 $4,158 and $819 for the three months ended March 31, 2017 and 2016 , respectively. These amounts are reflected in cost of sales in the consolidated statements of operations.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure	Inventories Carrying value of inventories consisted of the following: March 31, December 31, Crude oil, refined products and blendstocks $ 37,471 $ 36,259 Crude oil consignment inventory (Note 5) 1,438 1,850 Materials and supplies 11,609 11,573 Total inventories $ 50,518 $ 49,682 At March 31, 2017 and December 31, 2016 , the market value of our refined products and blendstock inventories was less than inventories valued on a LIFO cost basis which resulted in a lower of cost or market reserve of $4,371 and $6,213 , respectively. At March 31, 2017 and December 31, 2016 , the market value of our crude oil inventories exceeded LIFO costs, net of the fair value hedged item, by $5,161 and $5,236 , respectively.

Inventory Financing Agreement

Inventory Financing Agreement	3 Months Ended
	Mar. 31, 2017
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 our refinery and (ii) we agreed to sell, and J. Aron agreed to buy, at market prices, certain refined products produced at our 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 the identification of prospective purchasers of refined products on J. Aron’s behalf. 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 March 31, 2017 and December 31, 2016 , we had net current payables of $7,195 and net current receivables of $10,569 , respectively, with J. Aron for purchases and sales, and a consignment inventory receivable representing a deposit paid to J. Aron of $6,290 and $6,290 , respectively. At March 31, 2017 and December 31, 2016 , we had non-current liabilities for the original financing of $7,802 and $7,550 , respectively, net of the related fair value hedge. Additionally, we had net current payables of $453 and $719 at March 31, 2017 and December 31, 2016 , 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	3 Months Ended
	Mar. 31, 2017
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: March 31, December 31, Refining facilities $ 738,630 $ 732,697 Accumulated depreciation (321,792 ) (312,143 ) Property, plant and equipment, net $ 416,838 $ 420,554

Additional Financial Informatio

Additional Financial Information	3 Months Ended
	Mar. 31, 2017
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 March 31, December 31, Deferred turnaround and catalyst cost $ 31,082 $ 34,252 Receivable from supply and offtake agreement (Note 5) 6,290 6,290 Fair value hedge of consigned inventory (Note 3) 5,455 4,389 Other 7,784 8,280 Total other assets $ 50,611 $ 53,211 (b) Accounts Payable Included in accounts payable was $125,778 and $78,565 related to RINs financing transactions as of March 31, 2017 and December 31, 2016 , respectively. (c) Accrued Liabilities and Other Non-Current Liabilities March 31, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 30,294 $ 31,882 Accrued finance charges 306 372 Environmental accrual (Note 11) 796 796 Commodity contracts 453 719 Other 8,777 9,331 Total accrued liabilities $ 40,626 $ 43,100 Other Non-Current Liabilities: Consignment inventory obligation (Note 5) $ 13,257 $ 11,939 Environmental accrual (Note 11) 5,796 5,796 Asset retirement obligations 3,176 3,131 RINs financing transactions — 39,478 Other 2,536 2,536 Total other non-current liabilities $ 24,765 $ 62,880

Indebtedness

Indebtedness	3 Months Ended
	Mar. 31, 2017
Debt Instruments [Abstract]
Debt Disclosure	Indebtedness Debt consisted of the following: March 31, December 31, Term loan credit facility $ 236,152 $ 236,319 Revolving credit facility — — Total debt 236,152 236,319 Less: Current portion 2,500 2,500 Total long-term debt $ 233,652 $ 233,819 Outstanding letters of credit under the revolving credit facility were $68,159 and $100,613 at March 31, 2017 and December 31, 2016 , respectively. The revolving credit facility contains maintenance financial covenants. At March 31, 2017 , we were in compliance with these covenants .

Partners' Equity

Partners' Equity	3 Months Ended
	Mar. 31, 2017
Partners' Capital [Abstract]
Partners' Capital	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. The following table summarizes the Partnership’s cash distribution activity during the period: Cash Available for Distribution per Unit (1) Distribution Paid Per Unit Total Distribution Paid First Quarter 2017 0.38 0.11 6,877 _______________________ (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
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 $2,650 and $3,420 for the three months ended March 31, 2017 and 2016 , 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 and selling, general and administrative expenses. The allocated portion of Alon Energy’s employee expense costs included in direct operating expenses were $7,023 and $7,262 for the three months ended March 31, 2017 and 2016 , respectively. The allocated portion of Alon Energy’s employee expense costs included in selling, general and administrative expenses were $1,020 and $955 for the three months ended March 31, 2017 and 2016 , 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 $1,128 and $860 for the three months ended March 31, 2017 and 2016 , 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 for the three months ended March 31, 2017 and 2016 . Transactions with Delek US Holdings, Inc. At March 31, 2017, Delek US Holdings, Inc. (“Delek”) owns approximately 47% of Alon Energy’s outstanding common stock and has entered into a merger agreement with Alon Energy to acquire all of the remaining outstanding shares of Alon Energy’s common stock, which is expected to close during the next few months. We have transactions with Delek that occur in the ordinary course of business. During the three months ended March 31, 2017 and 2016 , we had purchases, net of sales, of crude oil and products from Delek of $2,833 and $414 , respectively. Distributions During the three months ended March 31, 2017 , we paid cash distributions of $6,877 , or $0.11 per unit, of which $5,610 was paid to Alon Energy. During the three months ended March 31, 2016 , we paid cash distributions of $5,001 , or $0.08 per unit, of which $4,080 was paid to Alon Energy.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
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 $6,592 ( $796 current liability and $5,796 non-current liability) at March 31, 2017 , and $6,592 ( $796 accrued liability and $5,796 non-current liability) at December 31, 2016 .

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Distribution Declared On May 4, 2017 , the board of directors of the General Partner declared a cash distribution to our common unitholders of approximately $23,758 , or $0.38 per common unit. The cash distribution will be paid on May 30, 2017 to unitholders of record at the close of business on May 22, 2017 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements, Policy	New Accounting Pronouncements 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 and related disclosures. Based on our initial evaluation, though not currently quantified, the adoption of the standard is not expected to have a material impact on the timing of revenue recognized, results of operations or cash flows. In February 2016, the FASB issued new guidance on the accounting for leases, which requires lessees to recognize assets and liabilities on the balance sheet for the present value of the rights and obligations created by all leases with terms of more than 12 months. The standard will also require disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The requirements from this guidance are effective for interim and annual periods beginning after December 31, 2018. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In June 2016, the FASB issued an accounting standards update requiring the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2019. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In August 2016, the FASB issued an accounting standards update addressing eight specific cash flow issues with the objective of eliminating the existing diversity in practice. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We do not expect application of this standard to have a material effect on our consolidated financial statements.

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 and December 31, 2016 : Level 1 Level 2 Level 3 Total As of March 31, 2017 Assets: Fair value hedge of consigned inventory $ — $ 5,455 $ — $ 5,455 Liabilities: Commodity contracts (futures and forwards) 267 — — 267 As of December 31, 2016 Assets: Fair value hedge of consigned inventory $ — $ 4,389 $ — $ 4,389 Liabilities: Commodity contracts (futures and forwards) 689 — — 689

Derivative Financial Instrume21

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 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 $ 186 Accrued liabilities $ 453 Total derivatives not designated as hedging instruments 186 453 Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets $ 5,455 $ — Total derivatives designated as hedging instruments 5,455 — Total derivatives $ 5,641 $ 453 As of December 31, 2016 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 $ 30 Accrued liabilities $ 719 Total derivatives not designated as hedging instruments 30 719 Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets $ 4,389 $ — Total derivatives designated as hedging instruments 4,389 — Total derivatives $ 4,419 $ 719
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 March 31, Location 2017 2016 Fair value hedge of consigned inventory (1) Interest expense $ 1,066 $ 1,026 Total derivatives $ 1,066 $ 1,026 _______________________ (1) Changes in the fair value hedge are substantially offset in earnings by changes in the hedged item.
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	Derivatives not designated as hedging instruments: Gain Recognized in Income For the Three Months Ended March 31, Location 2017 2016 Commodity contracts (futures and forwards) Cost of sales $ 2,156 $ 5,374 Total derivatives $ 2,156 $ 5,374
Offsetting Assets	The following table presents offsetting information regarding our derivatives by type of transaction as of March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 731 $ (545 ) $ 186 $ (186 ) $ — $ — Fair value hedge of consigned inventory 5,455 — 5,455 — — 5,455 Derivative Liabilities: Commodity contracts (futures and forwards) $ 998 $ (545 ) $ 453 $ (186 ) $ — $ 267 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 980 $ (950 ) $ 30 $ (30 ) $ — $ — Fair value hedge of consigned inventory 4,389 — 4,389 — — 4,389 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,669 $ (950 ) $ 719 $ (30 ) $ — $ 689
Offsetting Liabilities	The following table presents offsetting information regarding our derivatives by type of transaction as of March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 731 $ (545 ) $ 186 $ (186 ) $ — $ — Fair value hedge of consigned inventory 5,455 — 5,455 — — 5,455 Derivative Liabilities: Commodity contracts (futures and forwards) $ 998 $ (545 ) $ 453 $ (186 ) $ — $ 267 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 980 $ (950 ) $ 30 $ (30 ) $ — $ — Fair value hedge of consigned inventory 4,389 — 4,389 — — 4,389 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,669 $ (950 ) $ 719 $ (30 ) $ — $ 689

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	Carrying value of inventories consisted of the following: March 31, December 31, Crude oil, refined products and blendstocks $ 37,471 $ 36,259 Crude oil consignment inventory (Note 5) 1,438 1,850 Materials and supplies 11,609 11,573 Total inventories $ 50,518 $ 49,682

Property, Plant and Equipment23

Property, Plant and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following: March 31, December 31, Refining facilities $ 738,630 $ 732,697 Accumulated depreciation (321,792 ) (312,143 ) Property, plant and equipment, net $ 416,838 $ 420,554

Additional Financial Informat24

Additional Financial Information (Tables)	3 Months Ended
	Mar. 31, 2017
Additional Financial Information [Abstract]
Schedule of Other Assets	Other Assets, Net March 31, December 31, Deferred turnaround and catalyst cost $ 31,082 $ 34,252 Receivable from supply and offtake agreement (Note 5) 6,290 6,290 Fair value hedge of consigned inventory (Note 3) 5,455 4,389 Other 7,784 8,280 Total other assets $ 50,611 $ 53,211
Schedule of Accrued Liabilities and Other Non-Current Liabilities	Accrued Liabilities and Other Non-Current Liabilities March 31, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 30,294 $ 31,882 Accrued finance charges 306 372 Environmental accrual (Note 11) 796 796 Commodity contracts 453 719 Other 8,777 9,331 Total accrued liabilities $ 40,626 $ 43,100 Other Non-Current Liabilities: Consignment inventory obligation (Note 5) $ 13,257 $ 11,939 Environmental accrual (Note 11) 5,796 5,796 Asset retirement obligations 3,176 3,131 RINs financing transactions — 39,478 Other 2,536 2,536 Total other non-current liabilities $ 24,765 $ 62,880

Indebtedness (Tables)

Indebtedness (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Instruments [Abstract]
Schedule of Debt	Debt consisted of the following: March 31, December 31, Term loan credit facility $ 236,152 $ 236,319 Revolving credit facility — — Total debt 236,152 236,319 Less: Current portion 2,500 2,500 Total long-term debt $ 233,652 $ 233,819

Partners' Equity (Tables)

Partners' Equity (Tables)	3 Months Ended
	Mar. 31, 2017
Distributions Made to Members or Limited Partners
Distributions Made to Limited Partner, by Distribution	The following table summarizes the Partnership’s cash distribution activity during the period: Cash Available for Distribution per Unit (1) Distribution Paid Per Unit Total Distribution Paid First Quarter 2017 0.38 0.11 6,877 _______________________ (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Fair Value (Details)

Fair Value (Details) - Fair Value, Measurements, Recurring - Forward Contracts - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Commodity Contracts
Liabilities:
Derivative Liabilities	$ 267	$ 689
Fair Value Hedge
Assets:
Derivative Assets	5,455	4,389
Level 1 | Commodity Contracts
Liabilities:
Derivative Liabilities	267	689
Level 1 | Fair Value Hedge
Assets:
Derivative Assets	0	0
Level 2 | Commodity Contracts
Liabilities:
Derivative Liabilities	0	0
Level 2 | Fair Value Hedge
Assets:
Derivative Assets	5,455	4,389
Level 3 | Commodity Contracts
Liabilities:
Derivative Liabilities	0	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	Mar. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value
Derivative Assets	$ 5,641	$ 4,419
Derivative Liabilities	453	719
Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	186	30
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	453	719
Forward Contracts | Fair Value Hedge
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	5,455	4,389
Not Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	186	30
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	453	719
Not Designated as Hedging Instrument | Accounts Receivable | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	186	30
Not Designated as Hedging Instrument | Accrued Liabilities | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	453	719
Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	5,455	4,389
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	$ 5,455	$ 4,389

Schedule of Fair Value Hedging

Schedule of Fair Value Hedging Instruments (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings		$ 1,066	$ 1,026
Interest Expense | Forward Contracts | Fair Value Hedge
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings	[1]	$ 1,066	$ 1,026
[1]	Changes in the fair value hedge are substantially offset in earnings by changes in the hedged item.

Schedule of Derivative Instru30

Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 2,156	$ 5,374
Cost of Sales | Forward Contracts | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 2,156	$ 5,374

Schedule of Offsetting Derivati

Schedule of Offsetting Derivative Instruments by Type (Details) - Forward Contracts - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Commodity Contracts
Derivative Asset, Fair Value, Net
Gross Amounts of Recognized Assets	$ 731	$ 980
Gross Amounts offset in the Statement of Financial Position	(545)	(950)
Net Amounts of Assets Presented in the Statement of Financial Position	186	30
Derivative, Collateral, Obligation to Return Securities	(186)	(30)
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	998	1,669
Gross Amounts offset in the Statement of Financial Position	(545)	(950)
Net Amounts of Liabilities Presented in the Statement of Financial Position	453	719
Derivative, Collateral, Right to Reclaim Securities	(186)	(30)
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	267	689
Fair Value Hedge
Derivative Asset, Fair Value, Net
Gross Amounts of Recognized Assets	5,455	4,389
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	5,455	4,389
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	$ 5,455	$ 4,389

Derivative Financial Instrume32

Derivative Financial Instruments Textuals (Details) bbl in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)bbl	Mar. 31, 2016USD ($)
Derivative
Compliance Program Costs | $	$ 4,158	$ 819
Forward Contracts | Fair Value Hedge
Derivative
Notional Amount of Fair Value Hedge Instruments | bbl	140

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Crude oil, refined products and blendstocks	$ 37,471	$ 36,259
Crude oil consignment inventory (Note 5)	1,438	1,850
Materials and supplies	11,609	11,573
Total inventories	$ 50,518	$ 49,682

Inventories Textuals (Details)

Inventories Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory lower of cost or market reserve	$ 4,371	$ 6,213
Excess of replacement or current costs over stated LIFO value, net of the fair value hedged item	$ 5,161	$ 5,236

Inventory Financing Agreement T

Inventory Financing Agreement Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts payable, net, current	$ 301,183	$ 249,835
Receivable from supply and offtake agreement	6,290	6,290
Derivative liabilities	453	719
Consigned inventory | Forward Contracts
Derivative liabilities	453	719
J.Aron
Accounts payable, net, current	7,195
Accounts receivable, net, current		10,569
Receivable from supply and offtake agreement	6,290	6,290
Non-current liability for consignment inventory	$ 7,802	$ 7,550

Property, Plant and Equipment36

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment, Net
Refining facilities	$ 738,630	$ 732,697
Accumulated depreciation	(321,792)	(312,143)
Property, plant and equipment, net	$ 416,838	$ 420,554

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Other Assets [Abstract]
Deferred turnaround and catalyst cost	$ 31,082	$ 34,252
Receivable from supply and offtake agreement (Note 5)	6,290	6,290
Fair value hedge of consigned inventory (Note 3)	5,455	4,389
Other	7,784	8,280
Total other assets	$ 50,611	$ 53,211

Additional Financial Informat38

Additional Financial Information Accounts Payable Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts Payable [Abstract]
Accounts payable, RINs financing transactions	$ 125,778	$ 78,565

Accrued Liabilities and Other N

Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 30,294	$ 31,882
Accrued finance charges	306	372
Environmental accrual (Note 11)	796	796
Commodity contracts	453	719
Other	8,777	9,331
Total accrued liabilities	40,626	43,100
Other Non-Current Liabilities:
Consignment inventory obligation (Note 5)	13,257	11,939
Environmental accrual (Note 11)	5,796	5,796
Asset retirement obligations	3,176	3,131
RINs financing transactions	0	39,478
Other	2,536	2,536
Total other non-current liabilities	$ 24,765	$ 62,880

Indebtedness (Details)

Indebtedness (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument
Total debt	$ 236,152	$ 236,319
Less: Current portion	2,500	2,500
Total long-term debt	233,652	233,819
Term loan credit facility
Debt Instrument
Total debt	236,152	236,319
Revolving credit facility
Debt Instrument
Total debt	$ 0	$ 0

Indebtedness Textuals (Details)

Indebtedness Textuals (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument
Letters of credit outstanding, amount	$ 68,159	$ 100,613
Debt instrument, covenant compliance	we were in compliance with these covenants

Partners' Equity (Details)

Partners' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Distribution Made to Limited Partner
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0.11	$ 0.08
Cash Distribution
Distribution Made to Limited Partner
Cash Available for Distributions, Per Unit	[1]	0.38
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0.11
Distribution Made to Limited Partner, Cash Distributions Paid		$ 6,877
[1]	Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Jun. 30, 2014	Mar. 31, 2017	Mar. 31, 2016
Related Party Transaction
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0.11	$ 0.08
Distributions
Related Party Transaction
Distribution Made to Limited Partner, Cash Distributions Paid		$ 6,877	$ 5,001
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0.11	$ 0.08
Alon Energy | Corporate Overhead Allocation
Related Party Transaction
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		$ 2,650	$ 3,420
Alon Energy | Labor Costs
Related Party Transaction
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		1,020	955
Related Party Transaction, Expenses from Transactions with Related Party		7,023	7,262
Alon Energy | Insurance Costs
Related Party Transaction
Related Party Transaction, Expenses from Transactions with Related Party		1,128	860
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
Operating Leases, Rent Expense		1,230	1,230
Alon Energy | Distributions
Related Party Transaction
Distribution Made to Limited Partner, Cash Distributions Paid		$ 5,610	4,080
Delek
Related Party Transaction
Sale of Stock, Percentage of Ownership after Transaction		47.00%
Related Party Transaction, Purchases from Related Party		$ 2,833	$ 414

Remediation Obligations (Detail

Remediation Obligations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Site Contingency, Time Frame of Disbursements	15 years
Accrual for Environmental Loss Contingencies	$ 6,592	$ 6,592
Accrued Environmental Loss Contingencies, Current	796	796
Accrued Environmental Loss Contingencies, Noncurrent	$ 5,796	$ 5,796

Subsequent Event (Details)

Subsequent Event (Details) - Cash Distribution - Subsequent Event $ / shares in Units, $ in Thousands	May 04, 2017USD ($)$ / shares
Subsequent Event
Distribution Made to Limited Partner, Cash Distributions Declared | $	$ 23,758
Distribution Made to Limited Partner, Distributions Declared, Per Unit | $ / shares	$ 0.38