Alon USA Partners (ALDW) 10-Q 9 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2017	Nov. 07, 2017
DOCUMENT AND ENTITY INFORMATION [Abstract]
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, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		62,529,328

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 268,572
Accounts receivable	83,781
Accounts receivable from related parties, net of related party payables	0
Inventories, net of lower of cost or net realizable value	99,802
Prepaid expenses and other current assets	4,877
Total current assets	457,032
Property, plant and equipment, net	418,106
Goodwill	568,541
Other non-current assets	54,031
Total assets	1,497,710
Current liabilities:
Accounts payable	101,588
Accounts payable to related parties, net of related party receivables	84,631
Accrued expenses and other current liabilities	181,820
Current portion of long-term debt	2,500
Obligation under Supply and Offtake Agreement	99,108
Total current liabilities	469,647
Non-current liabilities:
Long-term debt, net of current portion	335,625
Deferred income tax liability	2,374
Other non-current liabilities	27,381
Total non-current liabilities	365,380
Commitments and contingencies (see Note 15)
Partners’ equity:
General partner interest	0
Common unit interest - 62,529,328 and 62,520,220 units issued and outstanding at September 30, 2017 and December 31, 2016, respectively	662,683
Total partners’ equity	662,683
Total liabilities and partners’ equity	$ 1,497,710
Predecessor
Current assets:
Cash and cash equivalents		$ 73,524
Accounts receivable		82,292
Accounts receivable from related parties, net of related party payables		11,425
Inventories, net of lower of cost or net realizable value		49,682
Prepaid expenses and other current assets		4,949
Total current assets		221,872
Property, plant and equipment, net		420,554
Goodwill		0
Other non-current assets		53,211
Total assets		695,637
Current liabilities:
Accounts payable		249,835
Accounts payable to related parties, net of related party receivables		0
Accrued expenses and other current liabilities		43,100
Current portion of long-term debt		2,500
Obligation under Supply and Offtake Agreement		0
Total current liabilities		295,435
Non-current liabilities:
Long-term debt, net of current portion		233,819
Deferred income tax liability		0
Other non-current liabilities		62,880
Total non-current liabilities		296,699
Commitments and contingencies (see Note 15)
Partners’ equity:
General partner interest		0
Common unit interest - 62,529,328 and 62,520,220 units issued and outstanding at September 30, 2017 and December 31, 2016, respectively		103,503
Total partners’ equity		103,503
Total liabilities and partners’ equity		$ 695,637

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical)	Dec. 31, 2016shares
Predecessor
Common units, shares issued	62,520,220
Common units, shares outstanding	62,520,220

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Net sales:
Affiliate	$ 94,536
Third party	400,942
Net sales	495,478
Operating costs and expenses:
Cost of goods sold	415,386
Operating expenses	26,548
Selling, general and administrative expenses	7,741
Depreciation and amortization	7,620
Loss on disposition of assets	0
Total operating costs and expenses	457,295
Operating income	38,183
Interest expense, net	8,817
Other expense (income), net	5
Total non-operating expense	8,822
Income (loss) before income tax expense	29,361
Income tax expense	125
Net income (loss) attributable to partners	29,236
Comprehensive income (loss) attributable to partners	$ 29,236
Net income (loss) per unit - (basic and diluted) (in dollars per share)	$ 0.47
Weighted average common units outstanding - (basic and diluted) (in shares)	62,529
Cash distribution per unit (in dollars per share)	$ 0.35
Predecessor
Net sales:
Affiliate		$ 82,717	$ 185,760	$ 222,711
Third party		379,540	880,523	1,076,012
Net sales		462,257	1,066,283	1,298,723
Operating costs and expenses:
Cost of goods sold		404,207	911,366	1,134,275
Operating expenses		25,125	52,638	73,424
Selling, general and administrative expenses		8,153	14,156	24,264
Depreciation and amortization		14,581	28,691	43,454
Loss on disposition of assets		0	23	0
Total operating costs and expenses		452,066	1,006,874	1,275,417
Operating income		10,191	59,409	23,306
Interest expense, net		8,144	16,497	28,651
Other expense (income), net		(353)	554	(550)
Total non-operating expense		7,791	17,051	28,101
Income (loss) before income tax expense		2,400	42,358	(4,795)
Income tax expense		317	566	493
Net income (loss) attributable to partners		2,083	41,792	(5,288)
Comprehensive income (loss) attributable to partners		$ 2,083	$ 41,792	$ (5,288)
Net income (loss) per unit - (basic and diluted) (in dollars per share)		$ 0.03	$ 0.67	$ (0.08)
Weighted average common units outstanding - (basic and diluted) (in shares)		62,520	62,523	62,515
Cash distribution per unit (in dollars per share)		$ 0.14	$ 0.49	$ 0.22

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ 29,236
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation and amortization	7,620
Unit-based compensation	25
Deferred income taxes	9
Loss on disposition of assets	0
Amortization of debt issuance costs	0
Amortization of original issuance discount	0
Accretion of environmental liabilities and asset retirement obligations	187
Changes in operating assets and liabilities:
Accounts receivables, net	34,795
Accounts receivables/payables from related parties	73,721
Inventories	(8,220)
Prepaid expenses and other current assets	1,018
Other non-current assets, net	203
Accounts payable	(70,411)
Accrued liabilities	528
Obligations under supply and offtake agreement	25,863
Other non-current liabilities	0
Net cash provided by operating activities	94,574
Cash flows from investing activities:
Capital expenditures	(17,738)
Capital expenditures for turnarounds and catalysts	0
Net cash used in investing activities	(17,738)
Cash flows from financing activities:
Distributions paid to unitholders	(4,035)
Distributions paid to unitholders - Alon Energy	(17,850)
Proceeds from product financing agreements	0
Repayments of product financing agreements	(2,993)
Proceeds from revolving credit facility	100,000
Payments of revolving credit facility	(50,000)
Payments on long-term debt	(625)
Net cash provided by financing activities	24,497
Net increase in cash and cash equivalents	101,333
Cash and cash equivalents, beginning of period	167,239
Cash and cash equivalents, end of period	268,572	$ 167,239
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	8,314
Cash paid for income tax	0
Capital expenditures in accounts payable	4,143
Predecessor
Cash flows from operating activities:
Net income (loss)		41,792	$ (5,288)
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation and amortization		28,691	43,454
Unit-based compensation		47	53
Deferred income taxes		0	0
Loss on disposition of assets		23	0
Amortization of debt issuance costs		811	1,335
Amortization of original issuance discount		345	480
Accretion of environmental liabilities and asset retirement obligations		0	0
Changes in operating assets and liabilities:
Accounts receivables, net		(27,535)	(7,064)
Accounts receivables/payables from related parties		1,118	(2,186)
Inventories		12,592	(16,446)
Prepaid expenses and other current assets		701	1,012
Other non-current assets, net		(900)	4,573
Accounts payable		25,731	22,268
Accrued liabilities		(5,441)	(2,134)
Obligations under supply and offtake agreement		0	0
Other non-current liabilities		(830)	18,400
Net cash provided by operating activities		77,145	58,457
Cash flows from investing activities:
Capital expenditures		(12,175)	(17,199)
Capital expenditures for turnarounds and catalysts		(1,016)	(9,679)
Net cash used in investing activities		(13,191)	(26,878)
Cash flows from financing activities:
Distributions paid to unitholders		(5,648)	(2,534)
Distributions paid to unitholders - Alon Energy		(24,990)	(11,220)
Proceeds from product financing agreements		11,649	54,860
Repayments of product financing agreements		0	0
Proceeds from revolving credit facility		50,000	0
Payments of revolving credit facility		0	0
Payments on long-term debt		(1,250)	(1,875)
Net cash provided by financing activities		29,761	39,231
Net increase in cash and cash equivalents		93,715	70,810
Cash and cash equivalents, beginning of period	$ 167,239	73,524	132,953
Cash and cash equivalents, end of period		167,239	203,763
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest		16,155	27,219
Cash paid for income tax		566	493
Capital expenditures in accounts payable		$ 0	$ 0

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation As used in this report, the terms 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. In January 2017, it was announced that Delek US Holdings, Inc. (and various related entities) had entered into an Agreement and Plan of Merger with Alon Energy (previously traded under NYSE: ALJ), as subsequently amended on February 27 and April 21, 2017 (as so amended, the "Merger Agreement"). The related mergers (the “Merger” or the “Delek/Alon Merger”) were effective July 1, 2017 (the “Effective Time”), resulting in a new post-combination consolidated registrant renamed as Delek US Holdings, Inc. (“New Delek”) (NYSE: DK), with Alon Energy and the previous Delek US Holdings, Inc. (“Old Delek”) surviving as wholly-owned subsidiaries. New Delek is the successor issuer to Old Delek and Alon Energy pursuant to Rule 12g-3(c) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). In addition, as a result of the Delek/Alon Merger, the shares of common stock of Old Delek and Alon Energy were delisted from the New York Stock Exchange in July 2017, and their respective reporting obligations under the Exchange Act were terminated. Effective July 1, 2017, with the completion of the Delek/Alon Merger, references in this report to “Delek” refer to Old Delek and its consolidated subsidiaries for the periods prior to July 1, 2017, and New Delek and its consolidated subsidiaries for the periods on or after July 1, 2017, other than the Partnership and its subsidiaries. Effective July 1, 2017, with the completion of the Delek/Alon Merger, Delek indirectly owns 100% of our General Partner and 81.6% of our limited partner interests. Our General Partner manages our operations and activities subject to the terms and conditions specified in our partnership agreement. The operations of our General Partner in its capacity as general partner are managed by its board of directors. As a result of the Delek/Alon Merger, the Partnership became a consolidated subsidiary of Delek and elected to apply “push-down” accounting, which required its assets and liabilities to be adjusted to fair value on the effective date of the Merger. Due to the application of push-down accounting, the Partnership’s consolidated financial statements and certain footnote disclosures are presented in two distinct periods to indicate the application of two different bases of accounting between the periods presented. Our consolidated financial statements and related footnotes are presented with a black-line division, which delineates the lack of comparability between amounts presented on or after July 1, 2017, and dates prior. The periods prior to the Merger date, July 1, 2017, are identified as “Predecessor” and the period from July 1, 2017, forward is identified as “Successor”. Additionally, the Partnership’s accounting policies were conformed to those of Delek at the start of the Successor Period, in connection with the Delek/Alon Merger, effective July 1, 2017. Because of the application of push-down accounting and the conforming of accounting policies, our Successor consolidated balance sheet and consolidated statements of operations and comprehensive income (loss) subsequent to the Merger are not comparable to the Predecessor’s consolidated balance sheet and consolidated statements of operations and comprehensive income (loss) prior to the Merger, and differences could be material. 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 Exchange Act. 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, 2017 , are not necessarily indicative of the operating results that may be realized for the year ending December 31, 2017 . 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 . Our consolidated balance sheet as of December 31, 2016 , has been derived from the audited financial statements as of that date. Accounting Policies Update The following condensed accounting policies represent updates in the Successor period to those policies disclosed in our annual report on Form 10-K, and primarily relate to changes resulting from the conforming of accounting policies in connection with the Merger. Inventory Crude oil, refined products and blendstocks (including crude oil consignment inventory) are stated at the lower of cost or net realizable value. Effective July 1, 2017, inventories were recorded at fair value in connection with the push-down of the acquisition method of accounting and subsequently, in the Successor period, cost is determined under the first-in, first-out (“FIFO”) inventory valuation method. Prior to July 1, 2017, cost was determined under the last-in, first-out (“LIFO”) valuation method. Under the LIFO valuation method, the most recently incurred costs are charged to cost of goods sold and inventories are valued at the earliest acquisition costs. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior periods. An inventory write-down to market value results in a non-cash accounting adjustment, decreasing the value of our inventory and increasing our cost of goods sold. Such charges are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of goods sold in years when inventory volumes decline and result in charging cost of goods sold with LIFO inventory costs generated in prior periods. Supply and Inventory Purchase Agreements We have a Supply and Offtake Agreement (as defined in Note 6) with J. Aron & Company (“J. Aron”) whereby we agree to buy from J. Aron, at market prices, crude oil for processing at our refinery, and whereby we agree to sell to J. Aron certain refined products produced at our refinery. Such refined product will ultimately be marketed for sale to third parties, facilitated by the Partnership’s marketing function, as required by the Supply and Offtake Agreement. Following expiration or termination of the Supply and Offtake Agreement, we are obligated to purchase the crude oil and refined product inventories owned by J. Aron at then current market rates. (See further discussion in Note 6). During the Successor period, such crude oil and refined product inventory is treated as financed inventory and reflected on the balance sheet, initially at fair value (in connection with the push-down of the acquisition method of accounting as of July 1, 2017) and then subsequently at the lower of FIFO cost or net realizable value, and the liability to repurchase the inventory (the “step-out liability”, further discussed in Note 6), is reflected on the balance sheet at fair value on a recurring basis. Effective July 1, 2017, such refined product inventory purchased by J. Aron is recognized in revenue when the inventory is sold to third parties. During the Predecessor period, the crude oil inventory was treated as financed inventory and reflected on the balance sheet and the refined product inventory was relieved and excluded from the balance sheet when purchased by J. Aron at the inception of the Supply and Offtake Agreement. The repurchase requirement for the crude oil was considered to contain an embedded derivative, which was bifurcated and designated as a fair value hedge against changes to the fair value of the crude oil inventory. As such, the carrying value of inventory was adjusted for changes in fair value, with those changes recognized in earnings. The changes in fair value of the bifurcated derivative were also reflected in earnings. Additionally, sales of refined product inventory were recognized when purchased by J. Aron. See Note 6 for further discussion. Property, Plant and Equipment Depreciation for depreciable assets is computed using the straight-line method over management’s estimated useful lives of the related assets, which was 3 - 20 years during the Predecessor periods, and 7 - 40 years in the Successor period. Renewable Identification Numbers The U.S. Environmental Protection Agency (“EPA”) requires certain refiners to blend biofuels into the fuel products they produce pursuant to the EPA’s Renewable Fuel Standard - 2 ("RFS-2"). Alternatively, credits, called Renewable Identification Numbers ("RINs"), which may be generated and/or purchased, can be used to satisfy this obligation instead of physically blending biofuels ("RINs Obligation"). See Note 3 for further information. From time to time, we enter into future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. These future RIN commitment contracts meet the definition of derivative instruments under ASC 815 and are recorded at estimated fair value in accordance with the provisions of ASC 815. During the Successor period, changes in the fair value of these future RIN commitment contracts are recorded in cost of goods sold on the consolidated statements of income. During the Predecessor period, we elected the normal purchase and sale exception and did not record these contracts at their fair values. See Note 4 for further information. Income Taxes Following the Delek/Alon Merger, operations of the Partnership are included in the consolidated Texas franchise tax return of Delek. Prior to the Delek/Alon Merger, Texas franchise tax was reported in the financial statements for the Partnership as if a separate return was filed. Beginning July 1, 2017, Texas franchise tax is allocated to the Partnership based on its relative share of the consolidated gross margin of Delek. Change in Classification In connection with conforming the accounting policies to that of Delek in connection with the Merger, the presentation and classification of certain financial statement amounts has changed in the Successor period as compared to the Predecessor period. The most significant of these changes is the change in classification of catalysts and turnaround costs. During the Predecessor period, such costs were included in other non-current assets on the balance sheet. In the Successor period, such costs are included in property, plant and equipment. Other changes in classification have been made to the Successor period as compared to the Predecessor period, as appropriate, to conform to the presentation of the Delek consolidated financial statements. New Accounting Pronouncements In August 2017, the Financial Accounting Standards Board (the “FASB”) issued guidance to refine and expand hedge accounting for both financial and commodity risks. Its provisions create more transparency around how economic results are presented, both on the face of the financial statements and in the footnotes and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. It also makes certain targeted improvements to simplify the application of hedge accounting guidance. This guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, and can be early adopted for any interim or annal financial statements that have not yet been issued. We expect to adopt this guidance on or before the effective date and are currently evaluating the impact that adopting this new guidance will have on our business, financial condition and results of operations. In May 2017, the FASB issued guidance that clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. The modification accounting guidance applies if the value, vesting conditions or classification of the award changes. This guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, and can be early adopted for any interim or annual financial statements that have not yet been issued. We expect to adopt this guidance on or before the effective date and are currently evaluating the impact that adopting this new guidance will have on our business, financial condition and results of operations. In January 2017, the FASB issued guidance that eliminates Step 2 of the goodwill impairment test, which required a comparison of the implied fair value of goodwill of the reporting unit with the carrying amount of that goodwill for that reporting unit. It also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative assessment, to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. This guidance is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We expect to adopt this guidance on or before the effective date and we do not anticipate that the adoption will have a material impact on our business, financial condition or results of operations. In January 2017, the FASB issued guidance clarifying the definition of a business in order to assist entities with evaluating when a set of transferred assets and activities is considered a business. In general, we expect that the revised definition will result in fewer acquisitions being accounted for as business combinations than under the current guidance. This guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted under certain circumstances. We early adopted this guidance as of July 1, 2017, with no material impact to our consolidated financial statements. In March 2016, the FASB issued guidance that simplifies several aspects of the accounting for share-based payment award transactions, including the accounting for excess tax benefits and deficiencies, classification of awards as either equity or liabilities and classification of excess tax benefits on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years and can be early adopted for any interim or annual financial statements that have not yet been issued. We have adopted the updated guidance, effective January 1, 2017, with no material impact to our consolidated financial statements. In January 2016, the FASB issued guidance that affects the accounting for equity investments, financial liabilities accounted for under the fair value option and the presentation and disclosure requirements for financial instruments. Under the new guidance, all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. There will no longer be an available-for-sale classification for equity securities with readily determinable fair values. For financial liabilities when the fair value option has been elected, changes in fair value due to instrument-specific credit risk will be recognized separately in other comprehensive income. It will require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes and separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and will eliminate the requirement for public business entities to disclose the method and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost.The new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. We expect to adopt this guidance on or before the effective date and currently do not expect this new guidance to have a material impact on our business, financial condition or results of operations. In July 2015, the FASB issued guidance requiring entities to measure FIFO or average cost inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This guidance does not change the measurement of inventory measured using LIFO or the retail inventory method. This guidance is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. We adopted this guidance on July 1, 2017 in connection with the Merger, and the adoption did not have a material impact on our business, financial condition or results of operations. In May 2014, the FASB issued guidance regarding “Revenue from Contracts with Customers,” to clarify the principles for recognizing revenue. The core principle of the new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires improved interim and annual disclosures that enable the users of financial statements to better understand the nature, amount, timing, and uncertainty of revenues and cash flows arising from contracts with customers. The new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period, and can be adopted retrospectively. We will adopt this guidance on January 1, 2018. As part of our efforts to prepare for adoption, in connection with the Delek/Alon Merger, we reviewed and gained an understanding of the new revenue recognition accounting guidance as applicable to the Partnership, performed scoping to identify and evaluate revenue streams under the new standard, and continue to review industry specific implementation guidance. We also developed internal controls over the implementation and transition process. We will perform testing to confirm our overall assessment during the fourth quarter of 2017 and determine any transition adjustments that may be required. We preliminarily expect to use the modified retrospective adoption method to apply this standard, under which the cumulative effect of initially applying the new guidance will be recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018.

Delek_Alon Merger

Delek/Alon Merger	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Delek/Alon Merger	Delek/Alon Merger The Delek/Alon Merger was accounted for using the acquisition method. The Partnership estimated the enterprise value of the Partnership on July 1, 2017 based on fair value as of the effective date. The estimated fair value of the partners’ capital balances as of July 1, 2017 was $655,307 . As a result of the Partnership’s election to apply push-down accounting in connection with the Delek/Alon Merger, our assets and liabilities were adjusted to fair value on July 1, 2017. The Partnership has recorded goodwill as the excess of the estimated enterprise value over the sum of the fair value amounts allocated to the Partnership’s assets and liabilities. The allocation was based upon a preliminary valuation. Our estimates and assumptions are subject to change during the purchase price allocation period. The preliminary purchase price allocation as of September 30, 2017 is summarized as follows: Cash $ 167,239 Receivables 119,495 Inventories 91,582 Prepaids and other current assets 5,895 Property, plant and equipment (1) 402,273 Acquired intangibles (1) (2) 43,924 Goodwill 568,541 Other non-current assets 11,882 Accounts payable (179,815 ) Obligation under Supply and Offtake Agreement (73,245 ) Other current liabilities (184,155 ) Deferred income taxes (2,365 ) Long term debt, net of current portion (288,750 ) Other non-current liabilities (27,194 ) $ 655,307 _______________________ (1) The primary areas of the purchase price allocation that are not yet finalized relate to property, plant and equipment valuation and allocation, evaluation of certain contracts and certain evaluations of legal and environmental matters. (2) The acquired intangibles amount includes the following identified intangibles: • third-party fuel supply agreement intangible that is subject to amortization with a preliminary fair value of $43,000 , which will be amortized over a 10 -year useful life. We recognized amortization expense for the three months ended September 30, 2017 of $1,075 . The estimated amortization is $1,075 for the fourth quarter of 2017 and $4,300 for each of the five succeeding fiscal years. • Refinery permits preliminarily valued at $924 , which have an indefinite life.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of our assets and liabilities that fall under the scope of Accounting Standards Codification (“ASC”) 825, Financial Instruments ("ASC 825"). We apply the provisions of ASC 820, Fair Value Measurements ("ASC 820"), which defines fair value, establishes a framework for its measurement and expands disclosures about fair value measurements. ASC 820 applies to our commodity derivatives that are measured at fair value on a recurring basis. The standard also requires that we assess the impact of nonperformance risk on our derivatives. Nonperformance risk is not considered material to our financial statements at this time. Our RINs Obligation surplus or deficit is based on the amount of RINs we must purchase, net of amounts internally generated and purchased and the price of those RINs as of the balance sheet date. The RINs Obligation surplus or deficit is categorized as Level 2 and is measured at fair value based on quoted prices from an independent pricing service. Our RIN commitment contracts are future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. In the Successor period, they are categorized as Level 2, and are measured at fair value based on quoted prices from an independent pricing service. Changes in the fair value of these future RIN commitment contracts are recorded in cost of goods sold on the consolidated statements of income. In the Predecessor period, we elected the normal purchase and sale exception and did not record these contracts at their fair values. 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. Beginning July 1, 2017, we account for the liability to repurchase inventory previously sold to J. Aron under the Supply and Offtake Agreement, defined in Note 6 (the “step-out liability”), at fair value in accordance with ASC 825 , as it pertains to the fair value option. This standard permits the election to carry financial instruments and certain other items similar to financial instruments at fair value on the balance sheet, with all changes in fair value reported in earnings. By electing the fair value option, we can achieve an accounting result similar to a fair value hedge without having to follow the complex hedge accounting rules. Our J. Aron step-out liability is categorized as Level 2, and is measured at fair value using market prices for the consigned crude oil and refined products we are required to repurchase from J. Aron at the end of the term of the Supply and Offtake Agreement. The J. Aron step-out liability is presented in the Obligation under Supply and Offtake Agreement line item of our condensed consolidated balance sheet as of September 30, 2017 . Such inventory was previously considered consigned, and we previously recorded an associated embedded derivative at fair value, and designated such as a fair value hedge on the change in fair value of the inventory in the Predecessor periods. See Note 6 for further discussion. The fair value hierarchy for our financial assets and liabilities accounted for at fair value on a recurring basis at September 30, 2017 and December 31, 2016 was as follows: Level 1 Level 2 Level 3 Total Successor As of September 30, 2017 Assets Commodity contracts (futures) $ — $ 311 $ — $ 311 Total assets — 311 — 311 Liabilities Commodity contracts (futures) — (199 ) — (199 ) RINs obligation deficit — (29,593 ) — (29,593 ) RIN commitment contracts — (6,614 ) — (6,614 ) J. Aron step-out liability — (99,108 ) — (99,108 ) Total liabilities — (135,514 ) — (135,514 ) Net Liabilities $ — $ (135,203 ) $ — $ (135,203 ) Predecessor As of December 31, 2016 Assets Commodity contracts (futures and forwards) $ 1,930 $ — $ — $ 1,930 Fair value hedge of consigned inventory — 4,389 — 4,389 Total assets 1,930 4,389 — 6,319 Liabilities Commodity contracts (futures and forwards) (2,619 ) — — (2,619 ) Total liabilities (2,619 ) — — (2,619 ) Net (liabilities) assets $ (689 ) $ 4,389 $ — $ 3,700

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative 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. Futures represent trades executed which have not been closed or settled at the end of the reporting period. The following table presents the fair value of our derivative instruments as of September 30, 2017. The fair value amounts below are presented on a gross basis and do not reflect the netting of asset and liability positions permitted under our master netting arrangements, including cash collateral on deposit with our counterparties. We have elected to offset the recognized fair value amounts for multiple derivative instruments executed with the same counterparty in our financial statements. As a result, the asset and liability amounts below differ from the amounts presented in our condensed consolidated balance sheets. See Note 3 for further information regarding the fair value of derivative instruments (in thousands): Successor September 30, 2017 Derivative Type Balance Sheet Location Assets Liabilities Derivatives not designated as hedging instruments: Commodity contracts (futures) (1) Other current assets $ 311 $ (199 ) RIN commitment contracts (2) Other current liabilities — (6,614 ) Total gross fair value of derivatives 311 (6,813 ) Less: Counterparty netting and cash collateral (3) (1,558 ) (199 ) Total net fair value of derivatives $ 1,869 $ (6,614 ) (1) As of September 30, 2017, we had open derivative positions representing 432 thousand barrels of crude oil and refined petroleum products. (2) As of September 30, 2017, we had open RIN contracts representing 320,217 thousand RINs. (3) As of September 30, 2017, $1,757 of cash collateral held by a counterparty has been netted with the derivatives with that counterparty. Fair Value Hedge Prior to July 1, 2017, we had forwards that 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. These were designated as fair value hedges and were 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, was recognized in earnings in the same period. We had certain embedded commodity derivatives associated with the Supply and Offtake Agreement discussed in Note 6 that were accounted for as a fair value hedge, which had purchase volumes of 126 thousand barrels of crude oil as of December 31, 2016 . The following table presents the effect of derivative instruments on the consolidated balance sheets as of December 31, 2016 : Predecessor December 31, 2016 Derivative Type Balance Sheet Location Assets Liabilities Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 980 $ (950 ) Commodity contracts (futures and forwards) Accrued liabilities 950 (1,669 ) Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets 4,389 — Total gross fair value of derivatives 6,319 (2,619 ) Less: Counterparty netting and cash collateral (1) 1,900 (1,900 ) Total net fair value of derivatives $ 4,419 $ (719 ) (1) As of December 31, 2016, there was no cash collateral held by a counterparty to net. The following tables present the effect of derivative instruments on the consolidated statements of operations: Derivatives in fair value hedging relationships: Predecessor Location Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Fair value hedge of consigned inventory (1) Interest expense 741 (1,772 ) (5,995 ) Total derivatives $ 741 $ (1,772 ) $ (5,995 ) _______________________ (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 (Loss) Recognized in Income Successor Predecessor Location Period from July 1, 2017 to September 30, 2017 Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Commodity contracts (futures) Cost of goods sold (2,393 ) 3,479 (1,199 ) 4,998 Total derivatives $ (2,393 ) $ 3,479 $ (1,199 ) $ 4,998 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 meet the definition of derivative instruments under ASC 815. In the Successor period , these contracts are recorded at estimated fair value in accordance with the provisions of ASC 815. Changes in the fair value of these future RIN commitment contracts are recorded in cost of goods sold on the consolidated statements of income. In the Predecessor period, we elected the normal purchase and sale exception and recorded purchases and sales as a component of cost of goods sold in the consolidated statements of income. The cost of meeting our obligations under these compliance programs for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 was $7,314 and $3,712 , respectively, and $6,438 and $6,620 for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , respectively. These amounts are reflected in cost of goods sold in the consolidated statements of operations.

Inventory

Inventory	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory	Inventory Carrying value of inventories consisted of the following: Successor Predecessor September 30, December 31, Crude oil, refined products and blendstocks $ 99,802 $ 38,109 Materials and supplies — 11,573 Total inventories $ 99,802 $ 49,682 Effective July 1, 2017, in connection with the Delek/Alon Merger, inventory was recorded at fair value under the acquisition method. Going forward, cost of inventory is accounted for using the FIFO method, pursuant to which inventories are valued at the lower of FIFO cost or net realizable value. Prior to July 1, 2017, our Predecessor determined the cost of inventory using the LIFO valuation method and costs in excess of market value were charged to cost of goods sold. At 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 $6,213 . At December 31, 2016 , the market value of our crude oil inventories exceeded LIFO costs, net of the fair value hedged item, by $5,236 .

Crude Oil Supply and Inventory

Crude Oil Supply and Inventory Purchase Agreements	9 Months Ended
	Sep. 30, 2017
Inventory Financing Agreement Disclosure [Abstract]
Crude Oil Supply and Inventory Purchase Agreements	Crude Oil Supply and Inventory Purchase Agreements We have entered into a Supply and Offtake Agreement and other associated agreements (together “Supply and Offtake Agreement”) with 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 provides 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. These daily purchases and sales are trued-up on a monthly basis in order to reflect actual average monthly prices. We have recorded a receivable related to this monthly settlement of $7,052 as of September 30, 2017 . 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. Effective July 1, 2017, in connection with the Delek/Alon Merger, the Supply and Offtake Agreement is accounted for as a product financing arrangement. We incurred fees payable to J. Aron of $1,455 during the three months ended September 30, 2017 . These amounts are included as a component of interest expense in the condensed consolidated statements of income. Upon any termination of the Supply and Offtake Agreement, including in connection with a force majeure event, the parties are required to negotiate with third parties for the assignment to us of certain contracts, commitments and arrangements, including procurement contracts, commitments for the sale of product, and pipeline, terminalling, storage and shipping arrangements. Upon the expiration or termination of the Supply and Offtake Agreement, we will be required to repurchase the consigned crude oil and refined products from J. Aron at then-prevailing market prices. At September 30, 2017 , we had 1.6 million barrels of inventory consigned from J. Aron, and we have recorded liabilities associated with this consigned inventory of $99,108 in the condensed consolidated balance sheet. Prior to July 1, 2017, associated with the Supply and Offtake Agreement, our Predecessor had 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 were recorded as interest expense in the consolidated statements of operations. At December 31, 2016 , we had net current receivables of $10,569 with J. Aron for purchases and sales, and a consignment inventory receivable representing a deposit paid to J. Aron of $6,290 . At December 31, 2016 , we had non-current liabilities for the original financing of $7,550 , net of the related fair value hedge. Additionally, we had net current payables of $719 at December 31, 2016 , 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	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment, net and depreciation expense are as follows: Successor Predecessor September 30, December 31, Refining facilities $ 424,154 $ 732,697 Less: Accumulated depreciation (6,048 ) (312,143 ) Property, plant and equipment, net $ 418,106 $ 420,554 Depreciation expense for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 was $6,048 and $9,316 , respectively. Depreciation expense for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 was $19,514 and $27,558 , respectively.

Other Assets and Liabilities

Other Assets and Liabilities	9 Months Ended
	Sep. 30, 2017
Additional Financial Information [Abstract]
Other Assets and Liabilities	Other Assets and Liabilities The detail of other non-current assets is as follows: Other Non-Current Assets, Net Successor Predecessor September 30, December 31, Deferred turnaround and catalyst cost $ — $ 34,252 Contract and other intangibles 42,849 — Receivable from Supply and Offtake Agreement (Note 6) 6,290 6,290 Fair value hedge of consigned inventory (Note 4) — 4,389 Other 4,892 8,280 Total other assets $ 54,031 $ 53,211 Accounts Payable Included in accounts payable were $78,565 related to RINs financing transactions as of December 31, 2016 that are accounted for as product financing arrangements. RINs financing transactions were included in accrued expenses and other current liabilities as of September 30, 2017 . The detail of accrued expenses and other non-current liabilities is as follows: Accrued Liabilities and Other Non-Current Liabilities Successor Predecessor September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 21,196 $ 31,882 Accrued finance charges 493 372 Environmental accrual (Note 15) 4,214 796 Commodity contracts (Note 4) 6,614 719 RINs Obligation deficit (Note 3) 29,593 — RINs financing transactions 109,276 — Other 10,434 9,331 Total accrued liabilities $ 181,820 $ 43,100 Other Non-Current Liabilities: Obligation under Supply and Offtake Agreement (Note 6) $ — $ 11,939 Environmental accrual (Note 15) 25,171 5,796 Asset retirement obligations 2,010 3,131 RINs financing transactions — 39,478 Other 200 2,536 Total other non-current liabilities $ 27,381 $ 62,880

Long-Term Obligations

Long-Term Obligations	9 Months Ended
	Sep. 30, 2017
Debt Instruments [Abstract]
Long-Term Obligations	Long-Term Obligations Debt consisted of the following: Successor Predecessor September 30, December 31, Term loan credit facility $ 238,125 $ 236,319 Revolving credit facility 100,000 — Total debt 338,125 236,319 Less: Current portion 2,500 2,500 Total long-term debt $ 335,625 $ 233,819 At July 1, 2017, all outstanding debt was adjusted to fair value pursuant to the push-down of the acquisition method of accounting. Term Loan Credit Facility In November 2012, we entered into a $250,000 term loan with Credit Suisse (the “Term Loan”). The Term Loan requires principal payments of $2,500 per annum paid in equal quarterly installments until maturity in November 2018. The Term Loan bears interest at a rate equal to the sum of (i) the Eurodollar rate (with a floor of 1.25% per annum) plus (ii) a margin of 8.00% per annum. At September 30, 2017 , the weighted average interest rate was approximately 9.25% per annum under the Term Loan. The Term Loan is secured by a first priority lien on all of our fixed assets and other specified property, as well as on our general partner interest held by the General Partner, and a second priority lien on our cash, accounts receivables, inventories and related assets. The Term Loan contains restrictive covenants, such as restrictions on liens, mergers, consolidation, sales of assets, additional indebtedness, different businesses, certain lease obligations and certain restricted payments. The Term Loan does not contain any maintenance financial covenants. At September 30, 2017 , and December 31, 2016, the Term Loan had an outstanding principal balance of $238,125 and $ 240,000 , respectively. Outstanding borrowings are net of deferred financing costs and debt discount of $ 2,307 and $1,374 , respectively, at December 31, 2016. Revolving Credit Facility We have a $240,000 revolving credit facility (the “Revolving Credit Facility”) that will mature on May 6, 2019 or an earlier date linked to our Term Loan maturity date, in accordance with the terms of the Revolving Credit Facility. The Revolving Credit Facility can be used both for borrowings and the issuance of letters of credit subject to a limit of the lesser of the facility amount or the borrowing base amount under the facility. Borrowings under the Revolving Credit Facility allow us to choose between base rate loans or LIBOR loans, plus respective margins. The Revolving Credit Facility is secured by a first priority lien on our cash, accounts receivables, inventories and related assets and a second priority lien on our fixed assets and other specified property. The Revolving Credit Facility contains maintenance financial covenants. At September 30, 2017 , we were in compliance with these covenants. At September 30, 2017 , the weighted average borrowing rate was approximately 5.3% . Additionally, the Revolving Credit Facility requires the payment of a quarterly fee on the average unused revolving commitment. As of September 30, 2017 , this fee was 0.65% per year. As of September 30, 2017 , we had $100,000 of outstanding borrowings under the credit facility. There were no borrowings outstanding at December 31, 2016. At September 30, 2017 and December 31, 2016 , we had letters of credit outstanding of $14,398 and $100,613 , respectively. Unused credit commitments under the Revolving Credit Facility as of September 30, 2017 were $125,602 . As of September 30, 2017, the Partnership has a letter of commitment from Delek to refinance the Revolving Credit Facility as long-term debt prior to its maturity. As such, the borrowings outstanding under this facility as of September 30, 2017 have been classified as non-current.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For tax purposes, each partner of the Partnership is required to take into account its share of income, gain, loss and deduction in computing its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of our assets, the acquisition price of such partner's units and the taxable income allocation requirements under our Partnership Agreement.

Net Income per Common Unit

Net Income per Common Unit	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Income per Common Unit	Net Income per Common Unit The Partnership’s net income (loss) is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income (loss) per common unit is calculated by dividing net income (loss) by the weighted-average number of common units outstanding during the period. The following table illustrates the Partnership’s calculation of net income (loss) per common unit for the three and nine months ended September 30, 2017 and 2016 : Successor Predecessor Period from July 1, 2017 to September 30, 2017 Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Net income (loss) $ 29,236 $ 41,792 $ 2,083 $ (5,288 ) Net income (loss) per common unit, basic and diluted 0.47 0.67 0.03 (0.08 ) Weighted-average common units outstanding, basic and diluted 62,529 62,523 62,520 62,515

Equity

Equity	9 Months Ended
	Sep. 30, 2017
Partners' Capital [Abstract]
Equity	Equity We had 11,492,800 common limited partner units held by the public outstanding as of September 30, 2017 . Additionally, as of September 30, 2017 , Delek owned an 81.6% limited partner interest in us, consisting of 51,036,528 common limited partner units. The Delek/Alon Merger had no impact on the number of units outstanding. Equity Activity The table below summarizes the changes to equity during the nine months ended September 30, 2017 : Common Unitholders General Partner Total Partners' Equity Predecessor Balance at December 31, 2016 $ 103,503 $ — $ 103,503 Unit-based compensation 47 — 47 Distributions paid to unitholders (30,638 ) — (30,638 ) Net income 41,792 — 41,792 Balance at June 30, 2017 $ 114,704 $ — $ 114,704 Successor Balance at July 1, 2017 $ 655,307 $ — $ 655,307 Unit-based compensation 25 — 25 Distributions paid to unitholders (21,885 ) — (21,885 ) Net income 29,236 — 29,236 Balance at September 30, 2017 $ 662,683 $ — $ 662,683 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 in accordance with the terms and conditions of our Partnership Agreement. 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 nine months ended September 30, 2017: Cash Available for Distribution per Unit (1) Distribution Paid Per Unit Total Distribution Paid Predecessor First Quarter 2017 $ 0.38 $ 0.11 $ 6,877 Second Quarter 2017 $ 0.35 $ 0.38 $ 23,761 Successor Third Quarter 2017 $ 0.43 $ 0.35 $ 21,885 (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated.

Equity Based Compensation

Equity Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Based Compensation	Equity Based Compensation Restricted Units We, through our General Partner, have adopted the Alon USA Partners, LP 2012 Long-Term Incentive Plan (the “LTIP”) for the employees, consultants and the directors of the Partnership, the General Partner and its affiliates who perform services for us. The LTIP provides grants of options, unit appreciation rights, restricted units, phantom units, unit awards, substitute awards, other unit-based awards, cash awards, performance awards and distribution equivalent rights. The maximum aggregate number of common units that may be issued under the LTIP shall not exceed 3,125,000 units. Non-employee directors of the General Partner are awarded an annual grant of $25 in restricted units, which vest over a period of three years, assuming continued service at vesting. In May 2017, we granted awards of 9,108 restricted common units at a grant date price of $10.98 per unit.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Acquisition of Alon Energy The general and limited partner interests that were previously owned by Alon Energy were contributed to Delek in connection with the Delek/Alon Merger, as described in Note 1. As a result of the Delek/Alon Merger, both the Partnership and Alon Energy became subsidiaries of Delek, and Delek thereafter indirectly owns 100% of our General Partner and 81.6% of our limited partner interest. As the owner of the General Partner, Delek is responsible for appointing all members of the board of directors of our General Partner, including all of our General Partner’s independent directors. The Partnership has various operating and administrative agreements with Alon Energy (now Delek), including the agreements described below. Delek performs the administrative functions defined in such agreements on the Partnership’s behalf. Sales and Receivables Sales to related parties include feedstock, refined and blended product and asphalt sold to other Delek 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. Purchases and Payables We had purchases of crude oil, products and RINs from Delek of $770 and $175 for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , respectively, and $22,239 and $960 for the Predecessor six months ended June 30, 2017 and and the Predecessor nine-month period ended September 30, 2016 , respectively. Accounts payable includes a balance outstanding to Delek of $84,631 at September 30, 2017 . Costs Allocated from Delek The Partnership is a subsidiary of Delek and is operated as a component of the integrated operations of Delek. As such, the executive officers of Delek, who are employed by another subsidiary of Delek, also serve as executive officers of the General Partner and Delek’s other subsidiaries. Corporate Overhead Allocations Delek performs general corporate and administrative services and functions for us and Delek’s other subsidiaries, which include accounting, treasury, cash management, tax, information technology, insurance administration and claims processing, legal, environmental, risk management, audit, payroll and employee benefit processing and internal audit services. Delek 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 Delek’s other subsidiaries. The management of Delek 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 was $3,215 and $3,301 , for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , respectively, and $5,766 and $10,966 for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , respectively. Labor Costs As we are operated as a component of Delek’s integrated operations, we have no employees. As a result, employee expense costs for Delek 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 Delek’s employee expense costs included in direct operating expenses were $6,400 and $7,391 for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , respectively, and $14,474 and $21,723 for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , respectively. The allocated portion of Delek’s employee expense costs included in selling, general and administrative expenses were $3,805 and $1,178 for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , respectively, and $1,967 and $3,413 for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , respectively. Insurance Costs Insurance costs related to the Big Spring refinery and wholesale marketing operations are allocated to us by Delek based on estimated insurance premiums on a stand-alone basis relative to Delek’s total insurance premium. Our allocation for insurance costs included in direct operating expenses were $971 and $1,507 for the Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , respectively, and $2,246 and $3,879 for the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , respectively. Leasing Agreements Included as a component of selling, general and administrative expenses are payments to a subsidiary of Alon Energy for use of certain equipment at the Big Spring refinery totaling $1,230 for the both Successor three-month period ended September 30, 2017 and the Predecessor three-month period ended September 30, 2016 , $2,460 for the Predecessor six-month period ended June 30, 2017 and $3,690 for the the Predecessor nine-month period ended September 30, 2016 . Cash Distributions Our common unitholders are entitled to receive distributions of available cash as it is determined by the board of directors of the General Partner in accordance with the terms and provisions of our Partnership Agreement. During the Successor three-month period ended September 30, 2017 we paid cash distributions of $21,885 , or $0.35 per unit, of which $17,850 was paid to Delek. During the Predecessor six-month period ended June 30, 2017 and the Predecessor nine-month period ended September 30, 2016 , we paid cash distributions of $30,638 or $0.49 per unit, and $13,754 , or $0.22 per unit, of which $24,990 and $11,220 was paid to Alon Energy, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies 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. Litigation In the ordinary conduct of our business, we are from time to time subject to lawsuits, investigations and claims, including environmental claims and employee-related matters. Although we cannot predict with certainty the ultimate resolution of lawsuits, investigations and claims asserted against us, including civil penalties or other enforcement actions, we do not believe that any currently pending legal proceeding or proceedings to which we are a party will have a material adverse effect on our business, financial condition or results of operations. Environmental, Health and Safety We are subject to extensive federal, state and local environmental and safety laws and regulations enforced by various agencies, including the EPA, the United States Department of Transportation, the Occupational Safety and Health Administration, the Texas Commission on Environmental Quality, and the Railroad Commission of Texas, as well as other state and federal agencies. These laws and regulations govern the discharge of materials into the environment, waste management practices, pollution prevention measures and the composition of the fuels we produce, as well as the safe operation of our plants and pipelines and the safety of our workers and the public. Numerous permits or other authorizations are required under these laws and regulations for the operation of our refineries, terminals, pipelines and related operations, and may be subject to revocation, modification and renewal. These laws and permits raise potential exposure to future claims and lawsuits involving environmental and safety matters which could include soil and water contamination, air pollution, personal injury and property damage allegedly caused by substances which we manufactured, handled, used, released or disposed of, transported, or that relate to pre-existing conditions for which we have assumed responsibility. We believe that our current operations are in substantial compliance with existing environmental and safety requirements. However, there have been and will continue to be ongoing discussions about environmental and safety matters between us and federal and state authorities, including notices of violations, citations and other enforcement actions, some of which have resulted or may result in changes to operating procedures and in capital expenditures. While it is often difficult to quantify future environmental or safety related expenditures, we anticipate that continuing capital investments and changes in operating procedures will be required for the foreseeable future to comply with existing and new requirements, as well as evolving interpretations and more strict enforcement of existing laws and regulations. We have been negotiating an agreement with EPA for over 10 years under EPA’s National Petroleum Refinery Initiative regarding alleged historical violations of the federal Clean Air Act. A Consent Decree resolving these alleged historical violations for our refinery was lodged with the United States District Court for the Northern District of Texas on June 6, 2017, and we expect that Consent Decree to become final later this year. If finalized, the Consent Decree will require payment of a $456 civil penalty and capital expenditures for pollution control equipment that may be significant over the next 5 years. As of September 30, 2017 , we have recorded an environmental liability of approximately $29,385 , primarily related to remediating or otherwise addressing certain environmental issues of a non-capital nature at the Big Spring Refinery. This liability includes estimated costs for ongoing investigation and remediation efforts, which were already being performed by the former operators of the refineries and terminals prior to our acquisition of those facilities, for known contamination of soil and groundwater, as well as estimated costs for additional issues which have been identified subsequent to the acquisitions. Approximately $4,214 of the total liability is expected to be expended over the next 12 months with most of the balance expended by 2046. In the future, we could be required to extend the expected remediation period or undertake additional investigations of our refineries, pipelines and terminal facilities, which could result in additional remediation liabilities.

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Planned Acquisition of Non-controlling Interest in the Partnership On November 8, 2017, Delek and the Partnership announced a definitive merger agreement under which Delek will acquire all of the outstanding limited partner units which Delek does not already own in an all-equity transaction. Delek currently owns approximately 51,000 limited partner units of the Partnership, or approximately 81.6% of the outstanding units. Under terms of the merger agreement, the owners of the remaining outstanding units in the Partnership that Delek does not currently own will receive a fixed exchange ratio of 0.49 Delek shares for each limited partner unit of the Partnership. This transaction was approved by all voting members of the board of directors of the general partner of the Partnership upon the recommendation from its conflicts committee and by the board of directors of Delek. This transaction is expected to close in the first quarter of 2018. Dividend Declaration On November 2, 2017 , our General Partner’s board of directors voted to declare a quarterly cash distribution of $0.43 per share of our common units, payable on November 22, 2017 to unitholders of record on November 13, 2017 .

Organization and Basis of Pre22

Organization and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	As a result of the Delek/Alon Merger, the Partnership became a consolidated subsidiary of Delek and elected to apply “push-down” accounting, which required its assets and liabilities to be adjusted to fair value on the effective date of the Merger. Due to the application of push-down accounting, the Partnership’s consolidated financial statements and certain footnote disclosures are presented in two distinct periods to indicate the application of two different bases of accounting between the periods presented. Our consolidated financial statements and related footnotes are presented with a black-line division, which delineates the lack of comparability between amounts presented on or after July 1, 2017, and dates prior. The periods prior to the Merger date, July 1, 2017, are identified as “Predecessor” and the period from July 1, 2017, forward is identified as “Successor”. Additionally, the Partnership’s accounting policies were conformed to those of Delek at the start of the Successor Period, in connection with the Delek/Alon Merger, effective July 1, 2017. Because of the application of push-down accounting and the conforming of accounting policies, our Successor consolidated balance sheet and consolidated statements of operations and comprehensive income (loss) subsequent to the Merger are not comparable to the Predecessor’s consolidated balance sheet and consolidated statements of operations and comprehensive income (loss) prior to the Merger, and differences could be material.
Inventory	Inventory Crude oil, refined products and blendstocks (including crude oil consignment inventory) are stated at the lower of cost or net realizable value. Effective July 1, 2017, inventories were recorded at fair value in connection with the push-down of the acquisition method of accounting and subsequently, in the Successor period, cost is determined under the first-in, first-out (“FIFO”) inventory valuation method. Prior to July 1, 2017, cost was determined under the last-in, first-out (“LIFO”) valuation method. Under the LIFO valuation method, the most recently incurred costs are charged to cost of goods sold and inventories are valued at the earliest acquisition costs. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior periods. An inventory write-down to market value results in a non-cash accounting adjustment, decreasing the value of our inventory and increasing our cost of goods sold. Such charges are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of goods sold in years when inventory volumes decline and result in charging cost of goods sold with LIFO inventory costs generated in prior periods. Supply and Inventory Purchase Agreements We have a Supply and Offtake Agreement (as defined in Note 6) with J. Aron & Company (“J. Aron”) whereby we agree to buy from J. Aron, at market prices, crude oil for processing at our refinery, and whereby we agree to sell to J. Aron certain refined products produced at our refinery. Such refined product will ultimately be marketed for sale to third parties, facilitated by the Partnership’s marketing function, as required by the Supply and Offtake Agreement. Following expiration or termination of the Supply and Offtake Agreement, we are obligated to purchase the crude oil and refined product inventories owned by J. Aron at then current market rates. (See further discussion in Note 6). During the Successor period, such crude oil and refined product inventory is treated as financed inventory and reflected on the balance sheet, initially at fair value (in connection with the push-down of the acquisition method of accounting as of July 1, 2017) and then subsequently at the lower of FIFO cost or net realizable value, and the liability to repurchase the inventory (the “step-out liability”, further discussed in Note 6), is reflected on the balance sheet at fair value on a recurring basis. Effective July 1, 2017, such refined product inventory purchased by J. Aron is recognized in revenue when the inventory is sold to third parties. During the Predecessor period, the crude oil inventory was treated as financed inventory and reflected on the balance sheet and the refined product inventory was relieved and excluded from the balance sheet when purchased by J. Aron at the inception of the Supply and Offtake Agreement. The repurchase requirement for the crude oil was considered to contain an embedded derivative, which was bifurcated and designated as a fair value hedge against changes to the fair value of the crude oil inventory. As such, the carrying value of inventory was adjusted for changes in fair value, with those changes recognized in earnings. The changes in fair value of the bifurcated derivative were also reflected in earnings. Additionally, sales of refined product inventory were recognized when purchased by J. Aron. See Note 6 for further discussion.
Property, Plant and Equipment	Property, Plant and Equipment Depreciation for depreciable assets is computed using the straight-line method over management’s estimated useful lives of the related assets, which was 3 - 20 years during the Predecessor periods, and 7 - 40 years in the Successor period.
Renewable Identification Numbers	Renewable Identification Numbers The U.S. Environmental Protection Agency (“EPA”) requires certain refiners to blend biofuels into the fuel products they produce pursuant to the EPA’s Renewable Fuel Standard - 2 ("RFS-2"). Alternatively, credits, called Renewable Identification Numbers ("RINs"), which may be generated and/or purchased, can be used to satisfy this obligation instead of physically blending biofuels ("RINs Obligation"). See Note 3 for further information. From time to time, we enter into future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. These future RIN commitment contracts meet the definition of derivative instruments under ASC 815 and are recorded at estimated fair value in accordance with the provisions of ASC 815. During the Successor period, changes in the fair value of these future RIN commitment contracts are recorded in cost of goods sold on the consolidated statements of income. During the Predecessor period, we elected the normal purchase and sale exception and did not record these contracts at their fair values. See Note 4 for further information.
Income Taxes	Income Taxes Following the Delek/Alon Merger, operations of the Partnership are included in the consolidated Texas franchise tax return of Delek. Prior to the Delek/Alon Merger, Texas franchise tax was reported in the financial statements for the Partnership as if a separate return was filed. Beginning July 1, 2017, Texas franchise tax is allocated to the Partnership based on its relative share of the consolidated gross margin of Delek.
Change in Classification	Change in Classification In connection with conforming the accounting policies to that of Delek in connection with the Merger, the presentation and classification of certain financial statement amounts has changed in the Successor period as compared to the Predecessor period. The most significant of these changes is the change in classification of catalysts and turnaround costs. During the Predecessor period, such costs were included in other non-current assets on the balance sheet. In the Successor period, such costs are included in property, plant and equipment. Other changes in classification have been made to the Successor period as compared to the Predecessor period, as appropriate, to conform to the presentation of the Delek consolidated financial statements.
New Accounting Pronouncements	New Accounting Pronouncements In August 2017, the Financial Accounting Standards Board (the “FASB”) issued guidance to refine and expand hedge accounting for both financial and commodity risks. Its provisions create more transparency around how economic results are presented, both on the face of the financial statements and in the footnotes and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. It also makes certain targeted improvements to simplify the application of hedge accounting guidance. This guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, and can be early adopted for any interim or annal financial statements that have not yet been issued. We expect to adopt this guidance on or before the effective date and are currently evaluating the impact that adopting this new guidance will have on our business, financial condition and results of operations. In May 2017, the FASB issued guidance that clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. The modification accounting guidance applies if the value, vesting conditions or classification of the award changes. This guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, and can be early adopted for any interim or annual financial statements that have not yet been issued. We expect to adopt this guidance on or before the effective date and are currently evaluating the impact that adopting this new guidance will have on our business, financial condition and results of operations. In January 2017, the FASB issued guidance that eliminates Step 2 of the goodwill impairment test, which required a comparison of the implied fair value of goodwill of the reporting unit with the carrying amount of that goodwill for that reporting unit. It also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative assessment, to perform Step 2 of the goodwill impairment test. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. This guidance is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We expect to adopt this guidance on or before the effective date and we do not anticipate that the adoption will have a material impact on our business, financial condition or results of operations. In January 2017, the FASB issued guidance clarifying the definition of a business in order to assist entities with evaluating when a set of transferred assets and activities is considered a business. In general, we expect that the revised definition will result in fewer acquisitions being accounted for as business combinations than under the current guidance. This guidance is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted under certain circumstances. We early adopted this guidance as of July 1, 2017, with no material impact to our consolidated financial statements. In March 2016, the FASB issued guidance that simplifies several aspects of the accounting for share-based payment award transactions, including the accounting for excess tax benefits and deficiencies, classification of awards as either equity or liabilities and classification of excess tax benefits on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years and can be early adopted for any interim or annual financial statements that have not yet been issued. We have adopted the updated guidance, effective January 1, 2017, with no material impact to our consolidated financial statements. In January 2016, the FASB issued guidance that affects the accounting for equity investments, financial liabilities accounted for under the fair value option and the presentation and disclosure requirements for financial instruments. Under the new guidance, all equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings. There will no longer be an available-for-sale classification for equity securities with readily determinable fair values. For financial liabilities when the fair value option has been elected, changes in fair value due to instrument-specific credit risk will be recognized separately in other comprehensive income. It will require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes and separate presentation of financial assets and financial liabilities by measurement category and form of financial asset, and will eliminate the requirement for public business entities to disclose the method and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost.The new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. We expect to adopt this guidance on or before the effective date and currently do not expect this new guidance to have a material impact on our business, financial condition or results of operations. In July 2015, the FASB issued guidance requiring entities to measure FIFO or average cost inventory at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This guidance does not change the measurement of inventory measured using LIFO or the retail inventory method. This guidance is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. We adopted this guidance on July 1, 2017 in connection with the Merger, and the adoption did not have a material impact on our business, financial condition or results of operations. In May 2014, the FASB issued guidance regarding “Revenue from Contracts with Customers,” to clarify the principles for recognizing revenue. The core principle of the new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires improved interim and annual disclosures that enable the users of financial statements to better understand the nature, amount, timing, and uncertainty of revenues and cash flows arising from contracts with customers. The new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period, and can be adopted retrospectively. We will adopt this guidance on January 1, 2018. As part of our efforts to prepare for adoption, in connection with the Delek/Alon Merger, we reviewed and gained an understanding of the new revenue recognition accounting guidance as applicable to the Partnership, performed scoping to identify and evaluate revenue streams under the new standard, and continue to review industry specific implementation guidance. We also developed internal controls over the implementation and transition process. We will perform testing to confirm our overall assessment during the fourth quarter of 2017 and determine any transition adjustments that may be required. We preliminarily expect to use the modified retrospective adoption method to apply this standard, under which the cumulative effect of initially applying the new guidance will be recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018.
Fair Value Measurements	Fair Value Measurements The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of our assets and liabilities that fall under the scope of Accounting Standards Codification (“ASC”) 825, Financial Instruments ("ASC 825"). We apply the provisions of ASC 820, Fair Value Measurements ("ASC 820"), which defines fair value, establishes a framework for its measurement and expands disclosures about fair value measurements. ASC 820 applies to our commodity derivatives that are measured at fair value on a recurring basis. The standard also requires that we assess the impact of nonperformance risk on our derivatives. Nonperformance risk is not considered material to our financial statements at this time. Our RINs Obligation surplus or deficit is based on the amount of RINs we must purchase, net of amounts internally generated and purchased and the price of those RINs as of the balance sheet date. The RINs Obligation surplus or deficit is categorized as Level 2 and is measured at fair value based on quoted prices from an independent pricing service. Our RIN commitment contracts are future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. In the Successor period, they are categorized as Level 2, and are measured at fair value based on quoted prices from an independent pricing service. Changes in the fair value of these future RIN commitment contracts are recorded in cost of goods sold on the consolidated statements of income. In the Predecessor period, we elected the normal purchase and sale exception and did not record these contracts at their fair values. 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. Beginning July 1, 2017, we account for the liability to repurchase inventory previously sold to J. Aron under the Supply and Offtake Agreement, defined in Note 6 (the “step-out liability”), at fair value in accordance with ASC 825 , as it pertains to the fair value option. This standard permits the election to carry financial instruments and certain other items similar to financial instruments at fair value on the balance sheet, with all changes in fair value reported in earnings. By electing the fair value option, we can achieve an accounting result similar to a fair value hedge without having to follow the complex hedge accounting rules. Our J. Aron step-out liability is categorized as Level 2, and is measured at fair value using market prices for the consigned crude oil and refined products we are required to repurchase from J. Aron at the end of the term of the Supply and Offtake Agreement. The J. Aron step-out liability is presented in the Obligation under Supply and Offtake Agreement line item of our condensed consolidated balance sheet as of September 30, 2017 . Such inventory was previously considered consigned, and we previously recorded an associated embedded derivative at fair value, and designated such as a fair value hedge on the change in fair value of the inventory in the Predecessor periods.

Delek_Alon Merger (Tables)

Delek/Alon Merger (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Schedule of Preliminary Purchase Price	The preliminary purchase price allocation as of September 30, 2017 is summarized as follows: Cash $ 167,239 Receivables 119,495 Inventories 91,582 Prepaids and other current assets 5,895 Property, plant and equipment (1) 402,273 Acquired intangibles (1) (2) 43,924 Goodwill 568,541 Other non-current assets 11,882 Accounts payable (179,815 ) Obligation under Supply and Offtake Agreement (73,245 ) Other current liabilities (184,155 ) Deferred income taxes (2,365 ) Long term debt, net of current portion (288,750 ) Other non-current liabilities (27,194 ) $ 655,307 _______________________ (1) The primary areas of the purchase price allocation that are not yet finalized relate to property, plant and equipment valuation and allocation, evaluation of certain contracts and certain evaluations of legal and environmental matters. (2) The acquired intangibles amount includes the following identified intangibles: • third-party fuel supply agreement intangible that is subject to amortization with a preliminary fair value of $43,000 , which will be amortized over a 10 -year useful life. We recognized amortization expense for the three months ended September 30, 2017 of $1,075 . The estimated amortization is $1,075 for the fourth quarter of 2017 and $4,300 for each of the five succeeding fiscal years. • Refinery permits preliminarily valued at $924 , which have an indefinite life.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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 fair value hierarchy for our financial assets and liabilities accounted for at fair value on a recurring basis at September 30, 2017 and December 31, 2016 was as follows: Level 1 Level 2 Level 3 Total Successor As of September 30, 2017 Assets Commodity contracts (futures) $ — $ 311 $ — $ 311 Total assets — 311 — 311 Liabilities Commodity contracts (futures) — (199 ) — (199 ) RINs obligation deficit — (29,593 ) — (29,593 ) RIN commitment contracts — (6,614 ) — (6,614 ) J. Aron step-out liability — (99,108 ) — (99,108 ) Total liabilities — (135,514 ) — (135,514 ) Net Liabilities $ — $ (135,203 ) $ — $ (135,203 ) Predecessor As of December 31, 2016 Assets Commodity contracts (futures and forwards) $ 1,930 $ — $ — $ 1,930 Fair value hedge of consigned inventory — 4,389 — 4,389 Total assets 1,930 4,389 — 6,319 Liabilities Commodity contracts (futures and forwards) (2,619 ) — — (2,619 ) Total liabilities (2,619 ) — — (2,619 ) Net (liabilities) assets $ (689 ) $ 4,389 $ — $ 3,700

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table presents the effect of derivative instruments on the consolidated balance sheets as of December 31, 2016 : Predecessor December 31, 2016 Derivative Type Balance Sheet Location Assets Liabilities Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 980 $ (950 ) Commodity contracts (futures and forwards) Accrued liabilities 950 (1,669 ) Derivatives designated as hedging instruments: Fair value hedge of consigned inventory Other assets 4,389 — Total gross fair value of derivatives 6,319 (2,619 ) Less: Counterparty netting and cash collateral (1) 1,900 (1,900 ) Total net fair value of derivatives $ 4,419 $ (719 ) (1) As of December 31, 2016, there was no cash collateral held by a counterparty to net. The following table presents the fair value of our derivative instruments as of September 30, 2017. The fair value amounts below are presented on a gross basis and do not reflect the netting of asset and liability positions permitted under our master netting arrangements, including cash collateral on deposit with our counterparties. We have elected to offset the recognized fair value amounts for multiple derivative instruments executed with the same counterparty in our financial statements. As a result, the asset and liability amounts below differ from the amounts presented in our condensed consolidated balance sheets. See Note 3 for further information regarding the fair value of derivative instruments (in thousands): Successor September 30, 2017 Derivative Type Balance Sheet Location Assets Liabilities Derivatives not designated as hedging instruments: Commodity contracts (futures) (1) Other current assets $ 311 $ (199 ) RIN commitment contracts (2) Other current liabilities — (6,614 ) Total gross fair value of derivatives 311 (6,813 ) Less: Counterparty netting and cash collateral (3) (1,558 ) (199 ) Total net fair value of derivatives $ 1,869 $ (6,614 ) (1) As of September 30, 2017, we had open derivative positions representing 432 thousand barrels of crude oil and refined petroleum products. (2) As of September 30, 2017, we had open RIN contracts representing 320,217 thousand RINs. (3) As of September 30, 2017, $1,757 of cash collateral held by a counterparty has been netted with the derivatives with that counterparty.
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: Predecessor Location Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Fair value hedge of consigned inventory (1) Interest expense 741 (1,772 ) (5,995 ) Total derivatives $ 741 $ (1,772 ) $ (5,995 ) _______________________ (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 (Loss) Recognized in Income Successor Predecessor Location Period from July 1, 2017 to September 30, 2017 Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Commodity contracts (futures) Cost of goods sold (2,393 ) 3,479 (1,199 ) 4,998 Total derivatives $ (2,393 ) $ 3,479 $ (1,199 ) $ 4,998

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventories	Carrying value of inventories consisted of the following: Successor Predecessor September 30, December 31, Crude oil, refined products and blendstocks $ 99,802 $ 38,109 Materials and supplies — 11,573 Total inventories $ 99,802 $ 49,682

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment, Net [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment, net and depreciation expense are as follows: Successor Predecessor September 30, December 31, Refining facilities $ 424,154 $ 732,697 Less: Accumulated depreciation (6,048 ) (312,143 ) Property, plant and equipment, net $ 418,106 $ 420,554

Other Assets and Liabilities (T

Other Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Additional Financial Information [Abstract]
Schedule of Other Assets	The detail of other non-current assets is as follows: Other Non-Current Assets, Net Successor Predecessor September 30, December 31, Deferred turnaround and catalyst cost $ — $ 34,252 Contract and other intangibles 42,849 — Receivable from Supply and Offtake Agreement (Note 6) 6,290 6,290 Fair value hedge of consigned inventory (Note 4) — 4,389 Other 4,892 8,280 Total other assets $ 54,031 $ 53,211
Schedule of Accrued Expenses and Other Non-Current Liabilities	The detail of accrued expenses and other non-current liabilities is as follows: Accrued Liabilities and Other Non-Current Liabilities Successor Predecessor September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 21,196 $ 31,882 Accrued finance charges 493 372 Environmental accrual (Note 15) 4,214 796 Commodity contracts (Note 4) 6,614 719 RINs Obligation deficit (Note 3) 29,593 — RINs financing transactions 109,276 — Other 10,434 9,331 Total accrued liabilities $ 181,820 $ 43,100 Other Non-Current Liabilities: Obligation under Supply and Offtake Agreement (Note 6) $ — $ 11,939 Environmental accrual (Note 15) 25,171 5,796 Asset retirement obligations 2,010 3,131 RINs financing transactions — 39,478 Other 200 2,536 Total other non-current liabilities $ 27,381 $ 62,880

Long-Term Obligations (Tables)

Long-Term Obligations (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Instruments [Abstract]
Schedule of Debt	Debt consisted of the following: Successor Predecessor September 30, December 31, Term loan credit facility $ 238,125 $ 236,319 Revolving credit facility 100,000 — Total debt 338,125 236,319 Less: Current portion 2,500 2,500 Total long-term debt $ 335,625 $ 233,819

Net Income per Common Unit (Tab

Net Income per Common Unit (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of the Partnership's Calculation of Net Income (Loss) Per Common Unit	The following table illustrates the Partnership’s calculation of net income (loss) per common unit for the three and nine months ended September 30, 2017 and 2016 : Successor Predecessor Period from July 1, 2017 to September 30, 2017 Period from January 1, 2017 to June 30, 2017 Three Months Ended September 30, 2016 Nine Months Ended September 30, 2016 Net income (loss) $ 29,236 $ 41,792 $ 2,083 $ (5,288 ) Net income (loss) per common unit, basic and diluted 0.47 0.67 0.03 (0.08 ) Weighted-average common units outstanding, basic and diluted 62,529 62,523 62,520 62,515

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2017
Partners' Capital [Abstract]
Schedule of Changes in Partners' Equity	The table below summarizes the changes to equity during the nine months ended September 30, 2017 : Common Unitholders General Partner Total Partners' Equity Predecessor Balance at December 31, 2016 $ 103,503 $ — $ 103,503 Unit-based compensation 47 — 47 Distributions paid to unitholders (30,638 ) — (30,638 ) Net income 41,792 — 41,792 Balance at June 30, 2017 $ 114,704 $ — $ 114,704 Successor Balance at July 1, 2017 $ 655,307 $ — $ 655,307 Unit-based compensation 25 — 25 Distributions paid to unitholders (21,885 ) — (21,885 ) Net income 29,236 — 29,236 Balance at September 30, 2017 $ 662,683 $ — $ 662,683
Schedule of Distributions Made to Limited Partner, by Distribution	The following table summarizes the Partnership’s cash distribution activity during the nine months ended September 30, 2017: Cash Available for Distribution per Unit (1) Distribution Paid Per Unit Total Distribution Paid Predecessor First Quarter 2017 $ 0.38 $ 0.11 $ 6,877 Second Quarter 2017 $ 0.35 $ 0.38 $ 23,761 Successor Third Quarter 2017 $ 0.43 $ 0.35 $ 21,885 (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated.

Organization and Basis of Pre32

Organization and Basis of Presentation - Narrative (Details)	Jul. 01, 2017	Aug. 31, 2012	Sep. 30, 2017	Jun. 30, 2017
Minimum
Other Ownership Interests [Line Items]
Estimated useful lives			P7Y
Minimum | Predecessor
Other Ownership Interests [Line Items]
Estimated useful lives				P3Y
Maximum
Other Ownership Interests [Line Items]
Estimated useful lives			P40Y
Maximum | Predecessor
Other Ownership Interests [Line Items]
Estimated useful lives				P20Y
General Partner | Alon USA Partners, LP
Other Ownership Interests [Line Items]
Ownership interest		100.00%
Delek | Alon USA Partners, LP
Other Ownership Interests [Line Items]
Ownership interest	81.60%
Delek | General Partner
Other Ownership Interests [Line Items]
Ownership interest	100.00%

Delek_Alon Merger (Details)

Delek/Alon Merger (Details) $ in Thousands	Jul. 01, 2017USD ($)
Delek | Alon Energy
Business Acquisition [Line Items]
Consideration transferred	$ 655,307

Delek_Alon Merger - Preliminary

Delek/Alon Merger - Preliminary Purchase Price Allocation (Details) $ in Thousands	Sep. 30, 2017USD ($)	Sep. 30, 2017USD ($)
Business Acquisition [Line Items]
Goodwill	$ 568,541	$ 568,541
Alon Energy | Delek
Business Acquisition [Line Items]
Cash	167,239	167,239
Receivables	119,495	119,495
Inventories	91,582	91,582
Prepaids and other current assets	5,895	5,895
Property, plant and equipment	402,273	402,273
Acquired intangibles	43,924	43,924
Goodwill	568,541	568,541
Other non-current assets	11,882	11,882
Accounts payable	(179,815)	(179,815)
Obligation under Supply and Offtake Agreement	(73,245)	(73,245)
Other current liabilities	(184,155)	(184,155)
Deferred income taxes	(2,365)	(2,365)
Long term debt, net of current portion	(288,750)	(288,750)
Other non-current liabilities	(27,194)	(27,194)
Preliminary purchase price	655,307	655,307
Alon Energy | Delek | Refinery permits
Business Acquisition [Line Items]
Indefinite-lived intangible assets acquired	924
Alon Energy | Delek | Fuel supply agreement
Business Acquisition [Line Items]
Finite-lived intangible assets acquired	$ 43,000
Useful life	10 years
Amortization expense		1,075
Amortization, remainder of year	$ 1,075	1,075
Amortization, year 2	4,300	4,300
Amortization, year 3	4,300	4,300
Amortization, year 4	4,300	4,300
Amortization, year 5	4,300	4,300
Amortization, year 6	$ 4,300	$ 4,300

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets:
Derivative Assets	$ 311
Liabilities:
Derivative Liabilities	(6,813)
Predecessor
Assets:
Derivative Assets		$ 6,319
Liabilities:
Derivative Liabilities		(2,619)
Fair Value, Measurements, Recurring
Assets:
Total assets	311
Liabilities:
J. Aron step-out liability	(99,108)
Total liabilities	(135,514)
Net (liabilities) assets	(135,203)
Fair Value, Measurements, Recurring | Predecessor
Assets:
Total assets		6,319
Liabilities:
Total liabilities		(2,619)
Net (liabilities) assets		3,700
Fair Value, Measurements, Recurring | Commodity contracts | Predecessor
Assets:
Derivative Assets		1,930
Liabilities:
Derivative Liabilities		(2,619)
Fair Value, Measurements, Recurring | RINs obligation deficit
Liabilities:
Derivative Liabilities	(29,593)
Fair Value, Measurements, Recurring | RIN commitment contracts
Liabilities:
Derivative Liabilities	(6,614)
Fair Value, Measurements, Recurring | Fair value hedge of consigned inventory | Predecessor
Assets:
Derivative Assets		4,389
Fair Value, Measurements, Recurring | Future | Commodity contracts
Assets:
Derivative Assets	311
Liabilities:
Derivative Liabilities	(199)
Fair Value, Measurements, Recurring | Level 1
Assets:
Total assets	0
Liabilities:
J. Aron step-out liability	0
Total liabilities	0
Net (liabilities) assets	0
Fair Value, Measurements, Recurring | Level 1 | Predecessor
Assets:
Total assets		1,930
Liabilities:
Total liabilities		(2,619)
Net (liabilities) assets		(689)
Fair Value, Measurements, Recurring | Level 1 | Commodity contracts | Predecessor
Assets:
Derivative Assets		1,930
Liabilities:
Derivative Liabilities		(2,619)
Fair Value, Measurements, Recurring | Level 1 | RINs obligation deficit
Liabilities:
Derivative Liabilities	0
Fair Value, Measurements, Recurring | Level 1 | RIN commitment contracts
Liabilities:
Derivative Liabilities	0
Fair Value, Measurements, Recurring | Level 1 | Fair value hedge of consigned inventory | Predecessor
Assets:
Derivative Assets		0
Fair Value, Measurements, Recurring | Level 1 | Future | Commodity contracts
Assets:
Derivative Assets	0
Liabilities:
Derivative Liabilities	0
Fair Value, Measurements, Recurring | Level 2
Assets:
Total assets	311
Liabilities:
J. Aron step-out liability	(99,108)
Total liabilities	(135,514)
Net (liabilities) assets	(135,203)
Fair Value, Measurements, Recurring | Level 2 | Predecessor
Assets:
Total assets		4,389
Liabilities:
Total liabilities		0
Net (liabilities) assets		4,389
Fair Value, Measurements, Recurring | Level 2 | Commodity contracts | Predecessor
Assets:
Derivative Assets		0
Liabilities:
Derivative Liabilities		0
Fair Value, Measurements, Recurring | Level 2 | RINs obligation deficit
Liabilities:
Derivative Liabilities	(29,593)
Fair Value, Measurements, Recurring | Level 2 | RIN commitment contracts
Liabilities:
Derivative Liabilities	(6,614)
Fair Value, Measurements, Recurring | Level 2 | Fair value hedge of consigned inventory | Predecessor
Assets:
Derivative Assets		4,389
Fair Value, Measurements, Recurring | Level 2 | Future | Commodity contracts
Assets:
Derivative Assets	311
Fair Value, Measurements, Recurring | Level 3
Assets:
Total assets	0
Liabilities:
J. Aron step-out liability	0
Total liabilities	0
Net (liabilities) assets	0
Fair Value, Measurements, Recurring | Level 3 | Predecessor
Assets:
Total assets		0
Liabilities:
Total liabilities		0
Net (liabilities) assets		0
Fair Value, Measurements, Recurring | Level 3 | Commodity contracts | Predecessor
Assets:
Derivative Assets		0
Liabilities:
Derivative Liabilities		0
Fair Value, Measurements, Recurring | Level 3 | RINs obligation deficit
Liabilities:
Derivative Liabilities	0
Fair Value, Measurements, Recurring | Level 3 | RIN commitment contracts
Liabilities:
Derivative Liabilities	0
Fair Value, Measurements, Recurring | Level 3 | Fair value hedge of consigned inventory | Predecessor
Assets:
Derivative Assets		$ 0
Fair Value, Measurements, Recurring | Level 3 | Future | Commodity contracts
Assets:
Derivative Assets	0
Liabilities:
Derivative Liabilities	$ 0

Derivative Instruments - Sched

Derivative Instruments - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) rins in Thousands, bbl in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)rinsbbl	Dec. 31, 2016USD ($)bbl
Derivatives, Fair Value
Assets	$ 311,000
Liabilities	(6,813,000)
Less: Counterparty netting and cash collateral, assets	(1,558,000)
Less: Counterparty netting and cash collateral, liabilities	(199,000)
Total net fair value of derivatives, assets	1,869,000
Total net fair value of derivatives, liabilities	$ (6,614,000)
Notional amount (in barrels) | bbl	432
Contracts | rins	320,217
Cash collateral	$ 1,757,000
Predecessor
Derivatives, Fair Value
Assets		$ 6,319,000
Liabilities		(2,619,000)
Less: Counterparty netting and cash collateral, assets		1,900,000
Less: Counterparty netting and cash collateral, liabilities		(1,900,000)
Total net fair value of derivatives, assets		4,419,000
Total net fair value of derivatives, liabilities		$ (719,000)
Notional amount (in barrels) | bbl		126
Cash collateral		$ 0
Other current assets | Commodity contracts | Future
Derivatives, Fair Value
Assets	311,000
Liabilities	(199,000)
Other current liabilities | RIN commitment contracts
Derivatives, Fair Value
Assets	$ 0
Accounts receivable | Commodity contracts | Predecessor
Derivatives, Fair Value
Assets		980,000
Liabilities		(950,000)
Accrued liabilities | Commodity contracts | Predecessor
Derivatives, Fair Value
Assets		950,000
Liabilities		(1,669,000)
Other assets | Fair value hedge of consigned inventory | Predecessor
Derivatives, Fair Value
Assets		4,389,000
Liabilities		$ 0

Derivative Instruments - Narra

Derivative Instruments - Narrative (Details) bbl in Thousands, $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2017bbl	Sep. 30, 2016USD ($)	Dec. 31, 2016bbl
Derivative
Notional amount (in barrels) | bbl				432
Compliance program costs | $	$ 7,314				$ 6,620
Predecessor
Derivative
Notional amount (in barrels) | bbl						126
Compliance program costs | $		$ 3,712	$ 6,438

Derivative Instruments - Sch38

Derivative Instruments - Schedule of Fair Value Hedging Instruments (Details) - Predecessor - Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Derivative Instruments, Gain (Loss)
Total derivatives	$ (1,772)	$ 741	$ (5,995)
Interest expense | Fair value hedge of consigned inventory
Derivative Instruments, Gain (Loss)
Total derivatives	$ (1,772)	$ 741	$ (5,995)

Derivative Instruments - Sch39

Derivative Instruments - Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) - Not Designated as Hedging Instrument, Economic Hedge - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Derivative Instruments, Gain (Loss)
Gain (Loss) Recognized in Income	$ (2,393)	$ (1,199)	$ 3,479	$ 4,998
Cost of goods sold | Future | Commodity contracts
Derivative Instruments, Gain (Loss)
Gain (Loss) Recognized in Income	$ (2,393)	$ (1,199)	$ 3,479	$ 4,998

Inventory (Details)

Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Crude oil, refined products and blendstocks	$ 99,802
Materials and supplies	0
Total inventories	$ 99,802
Predecessor
Inventory [Line Items]
Crude oil, refined products and blendstocks		$ 38,109
Materials and supplies		11,573
Total inventories		$ 49,682

Inventory - Narrative (Details)

Inventory - Narrative (Details) - Predecessor $ in Thousands	Dec. 31, 2016USD ($)
Inventory [Line Items]
Inventory lower of cost or market reserve	$ 6,213
Excess of replacement or current costs over stated LIFO value, net of the fair value hedged item	$ 5,236

Crude Oil Supply and Inventor42

Crude Oil Supply and Inventory Purchase Agreements - Narrative (Details) $ in Thousands, bbl in Millions	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017USD ($)bbl	Sep. 30, 2016USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2017USD ($)bbl	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Accounts receivable, net, current	$ 83,781			$ 83,781
Notice period for termination of agreement				6 months
Interest expense, net	$ 8,817
Crude oil inventory consigned (in barrels) | bbl	1.6			1.6
Supply commitment	$ 99,108			$ 99,108
Receivable from supply and offtake agreement	6,290			6,290
Predecessor
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Accounts receivable, net, current						$ 82,292
Interest expense, net		$ 8,144	$ 16,497		$ 28,651
Supply commitment						0
Receivable from supply and offtake agreement						6,290
Consigned inventory | Predecessor | Forward Contracts
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Derivative liabilities						719
J.Aron
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Accounts receivable, net, current	7,052			$ 7,052
Interest expense, net	$ 1,455
J.Aron | Predecessor
Liabilities for Guarantees on Long-Duration Contracts [Line Items]
Accounts receivable, net, current						10,569
Receivable from supply and offtake agreement						6,290
Non-current liability for consignment inventory						$ 7,550

Property, Plant and Equipment43

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Refining facilities	$ 424,154
Less: Accumulated depreciation	(6,048)
Property, plant and equipment, net	$ 418,106
Predecessor
Property, Plant and Equipment [Line Items]
Refining facilities		$ 732,697
Less: Accumulated depreciation		(312,143)
Property, plant and equipment, net		$ 420,554

Property, Plant and Equipment -

Property, Plant and Equipment - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Depreciation	$ 6,048
Predecessor
Property, Plant and Equipment [Line Items]
Depreciation		$ 9,316	$ 19,514	$ 27,558

Other Assets and Liabilities -

Other Assets and Liabilities - Other Non-Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Assets, Noncurrent [Line Items]
Deferred turnaround and catalyst cost	$ 0
Contract and other intangibles	42,849
Receivable from Supply and Offtake Agreement (Note 6)	6,290
Fair value hedge of consigned inventory (Note 4)	0
Other	4,892
Total other assets	$ 54,031
Predecessor
Other Assets, Noncurrent [Line Items]
Deferred turnaround and catalyst cost		$ 34,252
Contract and other intangibles		0
Receivable from Supply and Offtake Agreement (Note 6)		6,290
Fair value hedge of consigned inventory (Note 4)		4,389
Other		8,280
Total other assets		$ 53,211

Other Assets and Liabilities 46

Other Assets and Liabilities - Narrative (Details) $ in Thousands	Dec. 31, 2016USD ($)
Predecessor
Accounts Payable and Accrued Liabilities, Noncurrent [Line Items]
Accounts payable, RINs financing transactions	$ 78,565

Other Assets and Liabilities -

Other Assets and Liabilities - Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 21,196
Accrued finance charges	493
Environmental accrual (Note 15)	4,214
RINs financing transactions	109,276
Other	10,434
Total accrued liabilities	181,820
Other Non-Current Liabilities:
Obligation under Supply and Offtake Agreement (Note 6)	0
Environmental accrual (Note 15)	25,171
Asset retirement obligations	2,010
Asset retirement obligations	0
Other	200
Total other non-current liabilities	27,381
Commodity contracts (Note 4)
Accrued Liabilities:
Commodity contracts (Note 4)	6,614
RINs Obligation deficit (Note 3)
Accrued Liabilities:
Commodity contracts (Note 4)	$ 29,593
Predecessor
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes		$ 31,882
Accrued finance charges		372
Environmental accrual (Note 15)		796
RINs financing transactions		0
Other		9,331
Total accrued liabilities		43,100
Other Non-Current Liabilities:
Obligation under Supply and Offtake Agreement (Note 6)		11,939
Environmental accrual (Note 15)		5,796
Asset retirement obligations		3,131
Asset retirement obligations		39,478
Other		2,536
Total other non-current liabilities		62,880
Predecessor | Commodity contracts (Note 4)
Accrued Liabilities:
Commodity contracts (Note 4)		719
Predecessor | RINs Obligation deficit (Note 3)
Accrued Liabilities:
Commodity contracts (Note 4)		$ 0

Long-Term Obligations (Details)

Long-Term Obligations (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument
Total debt	$ 338,125,000
Less: Current portion	2,500,000
Total long-term debt	335,625,000
Predecessor
Debt Instrument
Total debt		$ 236,319,000
Less: Current portion		2,500,000
Total long-term debt		233,819,000
Term loan credit facility
Debt Instrument
Total debt	238,125,000
Term loan credit facility | Predecessor
Debt Instrument
Total debt		236,319,000
Revolving credit facility
Debt Instrument
Total debt	$ 100,000,000
Revolving credit facility | Predecessor
Debt Instrument
Total debt		$ 0

Long-Term Obligations - Narrat

Long-Term Obligations - Narrative (Details) - USD ($)	1 Months Ended
	Nov. 30, 2012	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument
Long-term debt outstanding		$ 338,125,000
Letters of credit outstanding, amount		$ 14,398,000
Revolving Credit Facility
Debt Instrument
Unused credit commitment fee (as percent)		0.65%
Predecessor
Debt Instrument
Long-term debt outstanding			$ 236,319,000
Letters of credit outstanding, amount			100,613,000
Term loan credit facility
Debt Instrument
Weighted average interest rate (as percent)		9.25%
Long term debt, gross		$ 238,125,000
Deferred financing costs and debt discount		(2,307,000)
Long-term debt outstanding		238,125,000
Term loan credit facility | Predecessor
Debt Instrument
Face amount of debt	$ 250,000,000
Principal payment per annum	$ 2,500
Margin (as percent)	8.00%
Long term debt, gross			240,000,000
Deferred financing costs and debt discount			(1,374,000)
Long-term debt outstanding			236,319,000
Term loan credit facility | Eurodollar | Predecessor
Debt Instrument
Basis spread (as percent)	1.25%
Line of credit
Debt Instrument
Long-term debt outstanding		$ 100,000,000
Line of credit | Revolving Credit Facility
Debt Instrument
Weighted average interest rate (as percent)		5.30%
Line of credit | Predecessor
Debt Instrument
Long-term debt outstanding			$ 0
Revolving Credit Facility | Revolving Credit Facility
Debt Instrument
Face amount of debt		$ 240,000,000
Unused credit commitments		$ 125,602,000

Net Income per Common Unit (Det

Net Income per Common Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Schedule of Earnings Per Share, Basic and Diluted [Line Items]
Net income (loss)	$ 29,236
Net income (loss) per common unit, basic and diluted	$ 0.47
Weighted-average common units outstanding, basic and diluted	62,529
Predecessor
Schedule of Earnings Per Share, Basic and Diluted [Line Items]
Net income (loss)		$ 2,083	$ 41,792	$ (5,288)
Net income (loss) per common unit, basic and diluted		$ 0.03	$ 0.67	$ (0.08)
Weighted-average common units outstanding, basic and diluted		62,520	62,523	62,515

Equity - Narrative (Details)

Equity - Narrative (Details) - shares	Jul. 01, 2017	Sep. 30, 2017
Distribution Made to Limited Partner [Line Items]
Common units, shares outstanding		62,529,328
Common units, shares issued		62,529,328
Distribution period following quarter end		60 days
Delek
Distribution Made to Limited Partner [Line Items]
Common units, shares issued		51,036,528
Delek | Alon USA Partners, LP
Distribution Made to Limited Partner [Line Items]
Ownership interest (as percent)	81.60%
Public
Distribution Made to Limited Partner [Line Items]
Common units, shares outstanding		11,492,800

Equity - Changes in Partners' E

Equity - Changes in Partners' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2016
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	$ 655,307
Unit-based compensation	25
Distributions paid to unitholders	(21,885)
Net income (loss)	29,236
Ending balance	662,683		$ 655,307
Predecessor
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	114,704		103,503
Unit-based compensation			47
Distributions paid to unitholders			(30,638)
Net income (loss)		$ 2,083	41,792	$ (5,288)
Ending balance			114,704
Common Unitholders
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	655,307
Unit-based compensation	25
Distributions paid to unitholders	(21,885)
Net income (loss)	29,236
Ending balance	662,683		655,307
Common Unitholders | Predecessor
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	114,704		103,503
Unit-based compensation			47
Distributions paid to unitholders			(30,638)
Net income (loss)			41,792
Ending balance			114,704
General Partner
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	0
Ending balance	0		0
General Partner | Predecessor
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance	$ 0		0
Ending balance			$ 0

Equity - Cash Distribution Act

Equity - Cash Distribution Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Distribution Paid Per Unit (in dollars per share)	$ 0.35
Cash Distribution
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash Available for Distribution per Unit (in dollars per share)	0.43	$ 0.35	$ 0.38
Distribution Paid Per Unit (in dollars per share)	$ 0.35	$ 0.38000	$ 0.11
Total Distribution Paid	$ 21,885	$ 23,761	$ 6,877

Equity Based Compensation (Deta

Equity Based Compensation (Details) - LP 2012 Long-Term Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	May 31, 2017	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		3,125,000
Director | General Partner | Restricted unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Director | General Partner | Restricted unit | Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation awarded		$ 25
Director | General Partner | Restricted unit | Predecessor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	9,108
Grant date price (in dollars per share)	$ 10.98

Related-Party Transactions (Det

Related-Party Transactions (Details) $ / shares in Units, $ in Thousands	Jul. 01, 2017	Sep. 30, 2017USD ($)employee$ / shares	Sep. 30, 2016USD ($)$ / shares	Jun. 30, 2017USD ($)$ / shares	Sep. 30, 2016USD ($)$ / shares	Dec. 31, 2016USD ($)
Related Party Transaction
Accounts payable to related parties, net of related party receivables		$ 84,631
Number of employees | employee		0
Accounts payable		$ 101,588
Cash distribution per unit (in dollars per share) | $ / shares		$ 0.35
Distributions
Related Party Transaction
Cash distributions paid		$ 21,885
Cash distribution per unit (in dollars per share) | $ / shares		$ 0.35
Alon Energy | Corporate Overhead Allocation
Related Party Transaction
Selling, general and administrative expenses		$ 3,215
Alon Energy | Labor Costs
Related Party Transaction
Selling, general and administrative expenses		3,805
Direct operating expenses		6,400
Alon Energy | Insurance Costs
Related Party Transaction
Direct operating expenses		971
Alon Energy | Leasing Agreements
Related Party Transaction
Rent expense		1,230
Delek
Related Party Transaction
Purchases		770
Delek | Distributions
Related Party Transaction
Cash distributions paid		$ 17,850
Predecessor
Related Party Transaction
Accounts payable to related parties, net of related party receivables						$ 0
Accounts payable						$ 249,835
Cash distribution per unit (in dollars per share) | $ / shares			$ 0.14	$ 0.49	$ 0.22
Predecessor | Distributions
Related Party Transaction
Cash distributions paid				$ 30,638	$ 13,754
Cash distribution per unit (in dollars per share) | $ / shares				$ 0.49	$ 0.22
Predecessor | Alon Energy | Corporate Overhead Allocation
Related Party Transaction
Selling, general and administrative expenses			$ 3,301	$ 5,766	$ 10,966
Predecessor | Alon Energy | Labor Costs
Related Party Transaction
Selling, general and administrative expenses			1,178	1,967	3,413
Direct operating expenses			7,391	14,474	21,723
Predecessor | Alon Energy | Insurance Costs
Related Party Transaction
Direct operating expenses			1,507	2,246	3,879
Predecessor | Alon Energy | Leasing Agreements
Related Party Transaction
Rent expense			1,230	2,460	3,690
Predecessor | Alon Energy | Distributions
Related Party Transaction
Cash distributions paid				24,990	11,220
Predecessor | Delek
Related Party Transaction
Purchases			$ 175	$ 22,239	$ 960
Delek | General Partner
Related Party Transaction
Ownership interest (as percent)	100.00%
Delek | Alon USA Partners, LP
Related Party Transaction
Ownership interest (as percent)	81.60%

Commitments and Contingencies

Commitments and Contingencies - Remediation Obligations (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Minimum negotiation period	10 years
Estimated amount of required payment for civil penalty and capital expenditures upon finalization of Consent Decree	$ 456
Time frame to resolve violation	P5Y
Environmental liability	$ 29,385
Environmental liability, current	$ 4,214

Subsequent Event (Details)

Subsequent Event (Details)	Nov. 08, 2017	Nov. 02, 2017$ / shares	Sep. 30, 2017$ / sharesshares	Jun. 30, 2017$ / shares	Mar. 31, 2017$ / shares	Sep. 30, 2017shares
Subsequent Event
Common units, shares issued (in shares)			62,529,328			62,529,328
Cash Distribution
Subsequent Event
Quarterly distribution declared (in dollars) per share | $ / shares			$ 0.43	$ 0.35	$ 0.38
Subsequent Event | Cash Distribution
Subsequent Event
Quarterly distribution declared (in dollars) per share | $ / shares		$ 0.43000
Alon Partners | Non-controling limited partners | Subsequent Event
Subsequent Event
Conversion ratio	0.49
Delek
Subsequent Event
Common units, shares issued (in shares)			51,036,528			51,036,528
Delek | Alon Partners
Subsequent Event
Common units, shares issued (in shares)			51,000			51,000
Ownership interest (as percent)						81.60%