Sisecam Resources (SIRE) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014
		Common Unitholders	Subordinated Units	General Partner
Document Information [Line Items]	'	'	'	'
Entity Registrant Name	'OCI Resources LP.	'	'	'
Entity Central Index Key	'0001575051	'	'	'
Current Fiscal Year End Date	'--12-31	'	'	'
Entity Filer Category	'Non-accelerated Filer	'	'	'
Document Type	'10-Q	'	'	'
Document Period End Date	31-Mar-14	'	'	'
Document Fiscal Year Focus	'2014	'	'	'
Document Fiscal Period Focus	'Q1	'	'	'
Amendment Flag	'false	'	'	'
Entity Common Stock, Shares Outstanding	'	9,781,950	9,775,500	399,000

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$35.40	$46.90
Accounts receivable - net	32.8	34.4
Accounts receivable - ANSAC	63.3	58.1
Due from affiliates - net	31.1	20.4
Inventory	42.3	41.7
Other current assets	0.6	1.2
Total current assets	205.5	202.7
Property, plant and equipment - net	233.9	238
Other non-current assets	1.3	1.3
Total assets	440.7	442
Current liabilities:	'	'
Accounts payable	9.3	13.2
Due to affiliates	7.2	2.3
Accrued expenses	25.7	26.4
Total current liabilities	42.2	41.9
Long-term debt	155	155
Reclamation reserve	3.9	3.8
Total liabilities	201.1	200.7
Commitments and Contingencies (See Note 8)	'	'
Equity:	'	'
General partner unitholders - OCI Resource Partners LLC (0.4 million units issued and outstanding at March 31, 2014 and December 31, 2013, respectively)	3.8	3.8
Accumulated other comprehensive lossbinterest rate swap	-0.4	-0.3
Partners' capital attributable to OCI Resources LP	143.4	144.6
Non-controlling interest	96.2	96.7
Total equity	239.6	241.3
Total liabilities and partners' equity	440.7	442
Common Unitholders	'	'
Equity:	'	'
Common and subordinated unitholders	104	104.5
Subordinated Unitholders	'	'
Equity:	'	'
Common and subordinated unitholders	$36	$36.60

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	Mar. 31, 2014	Dec. 31, 2013
General Partners' Capital Account, Units Issued	399,000	399,000
General Partners' Capital Account, Units Outstanding	399,000	399,000
Common Unitholders	'	'
Common and subordinated units issued	9,775,500	9,775,500
Common and subordinated units outstanding	9,775,500	9,775,500
Subordinated Unitholders	'	'
Common and subordinated units issued	9,775,500	9,775,500
Common and subordinated units outstanding	9,775,500	9,775,500

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Statement (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net sales	$116.20	$108.20
Cost of products sold	84	'
Selling, general and administrative expenses	4.2	'
Depreciation and amortization expense	5.4	'
Total operating costs and expenses	93.6	'
Operating income	22.6	'
Other income/(expenses):	'	'
Interest expense	-1.2	'
Other, net	0.2	'
Total other income/(expense), net	-1	'
Income before provision for income taxes	21.6	'
Provision for income taxes	0	'
Net income	21.6	14.9
Net income attributable to non-controlling interest	11.3	'
Net income attributable to OCI Resources LP/Predecessor	10.3	'
Other comprehensive (loss)/income:	'	'
Interest rate swap	-0.2	'
Comprehensive income	21.4	'
Comprehensive income attributable to non-controlling interest	11.2	'
Comprehensive income attributable to OCI Resources LP/Predecessor	10.2	'
Distributions Per General Partnership Unit Outstanding	$0.50	'
Common unit	'	'
Other comprehensive (loss)/income:	'	'
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$0.52	'
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	'
Subordinated Unitholders	'	'
Other comprehensive (loss)/income:	'	'
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$0.52	'
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	'
Subordinated unit	'	'
Other comprehensive (loss)/income:	'	'
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9.8	'
Predecessor	'	'
Net sales	'	108.2
Cost of products sold	'	81.2
Selling, general and administrative expenses	'	3.1
Depreciation and amortization expense	'	6
Total operating costs and expenses	'	90.3
Operating income	'	17.9
Other income/(expenses):	'	'
Interest expense	'	-0.4
Other, net	'	0.5
Total other income/(expense), net	'	0.1
Income before provision for income taxes	'	18
Provision for income taxes	'	3.1
Net income	'	14.9
Net income attributable to non-controlling interest	'	10.9
Net income attributable to OCI Resources LP/Predecessor	'	4
Other comprehensive (loss)/income:	'	'
Interest rate swap	'	0
Comprehensive income	'	14.9
Comprehensive income attributable to non-controlling interest	'	10.9
Comprehensive income attributable to OCI Resources LP/Predecessor	'	$4

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$21.60	$14.90
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	5.4	'
Deferred income taxes	0	'
Changes in operating assets and liabilities:	'	'
Accounts receivable - net	1.6	'
Accounts receivable - ANSAC	-5.2	'
Due from affiliates - net	-10.7	'
Inventory	-0.6	'
Other current and other non-current assets	0.7	'
Increase/(decrease) in:	'	'
Accounts payable	-3.9	'
Due to affiliates	4.9	'
Accrued expenses and other liabilities	0.5	'
Net cash provided by operating activities	14.3	'
Cash flows from investing activities:	'	'
Capital expenditures	-2.7	'
Net cash used in investing activities	-2.7	'
Cash flows from financing activities:	'	'
Repayments of long-term debt	0	'
Partners' Capital Account, Distributions	23.1	3.6
Distributions to non-controlling interest	-11.7	'
Net cash used in financing activities	-23.1	'
Net (decrease)/increase in cash and cash equivalents	-11.5	'
Cash and cash equivalents at beginning of period	46.9	'
Cash and cash equivalents at end of period	35.4	'
Predecessor	'	'
Cash flows from operating activities:	'	'
Net income	'	14.9
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	'	6
Deferred income taxes	'	-0.3
Changes in operating assets and liabilities:	'	'
Accounts receivable - net	'	-3.9
Accounts receivable - ANSAC	'	1.7
Due from affiliates - net	'	6.1
Inventory	'	1.7
Other current and other non-current assets	'	-1.5
Increase/(decrease) in:	'	'
Accounts payable	'	-2.7
Due to affiliates	'	5
Accrued expenses and other liabilities	'	-3.6
Net cash provided by operating activities	'	23.4
Cash flows from investing activities:	'	'
Capital expenditures	'	-2.1
Net cash used in investing activities	'	-2.1
Cash flows from financing activities:	'	'
Repayments of long-term debt	'	-1
Distributions to non-controlling interest	'	-3.6
Net cash used in financing activities	'	-4.6
Net (decrease)/increase in cash and cash equivalents	'	16.7
Cash and cash equivalents at beginning of period	'	22.7
Cash and cash equivalents at end of period	'	39.4
Common Units	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	-5.6	'
Common Units | Predecessor	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	'	0
General Partner	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	-0.2	'
General Partner | Predecessor	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	'	0
Subordinated Unitholders	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	-5.6	'
Subordinated Unitholders | Predecessor	'	'
Cash flows from financing activities:	'	'
Partners' Capital Account, Distributions	'	$0

CONSOLIDATED_STATEMENTS_OF_EQU

CONSOLIDATED STATEMENTS OF EQUITY Statement (USD $)	Total	Predecessor	Accumulated Other Comprehensive Loss	Partners' Capital Attributable to OCIR and Predecessor's Equity	Non-controlling Interests	Common Units	Common Units	Subordinated Units	Subordinated Units	General Partner	General Partner
In Millions, unless otherwise specified							Partnership units		Partnership units		Partnership units
BALANCE, beginning of period at Dec. 31, 2012	$272.30	$130	($0.20)	$129.80	$142.50	'	$0	'	$0	'	$0
Increase (decrease) in shareholders' equity	'	'	'	'	'	'	'	'	'	'	'
Net income	14.9	4	0	4	10.9	'	0	'	0	'	0
Distributions	-3.6	0	0	0	-3.6	'	0	'	0	'	0
BALANCE, end of period at Mar. 31, 2013	283.6	134	-0.2	133.8	149.8	'	0	'	0	'	0
BALANCE, beginning of period at Dec. 31, 2013	241.3	0	-0.3	144.6	96.7	'	104.5	'	36.6	'	3.8
Increase (decrease) in shareholders' equity	'	'	'	'	'	'	'	'	'	'	'
Net income	21.6	0	0	10.3	11.3	'	5.1	'	5	'	0.2
Distributions	-23.1	0	0	-11.4	-11.7	5.6	-5.6	5.6	-5.6	0.2	-0.2
Interest rate swap adjustment	-0.2	0	-0.1	-0.1	-0.1	'	0	'	0	'	0
BALANCE, end of period at Mar. 31, 2014	$239.60	$0	($0.40)	$143.40	$96.20	'	$104	'	$36	'	$3.80

CORPORATE_STRUCTURE_AND_SUMMAR

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Corporate Structure and Summary of Significant Accounting Policies	'
	CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	As used in this Report, the terms "OCI Resources LP," "OCI Resources," the “Partnership," "OCIR," "we," "us," or "our" may refer to OCI Resources LP, which is a Delaware limited partnership formed on April 22, 2013 by OCI Wyoming Holding Co. ("OCI Holdings"), a wholly-owned subsidiary of OCI Chemical. On September 18, 2013, the Partnership completed the initial public offering ("IPO") of its common units representing limited partner interests (the "Common Units"). The Partnership owns a controlling interest comprised of 40.98% general partner interest and 10.02% limited partner interest in OCI Wyoming, L.P. ("OCI Wyoming"). The Partnership’s operations consist solely of its investment in OCI Wyoming, which is in the business of mining trona ore to produce soda ash. All soda ash processed is sold to various domestic and European customers and to American Natural Soda Ash Corporation ("ANSAC") which is a related party for export. All mining and processing activities take place in one facility located in the Green River Basin of Wyoming.
	Natural Resource Partners LP ("NRP") currently owns a 39.37% general partner interest and a 9.63% limited partner interest in OCI Wyoming. NRP acquired its interest in OCI Wyoming in January 2013 from Anadarko Holding Company ("Anadarko").
	Basis of Presentation and Significant Accounting Policies
	OCI Resources completed its IPO of Common Units on September 18, 2013. Reported results of operations for the three months ended and as of March 31, 2014 are the results of the Partnership, however, the three months ended March 31, 2013, are the results of OCI Holdings and its subsidiary (the "Predecessor" or "OCI Holdings"). Unless otherwise noted, financial information for the Predecessor and the Partnership is presented before non-controlling interest. All significant intercompany balances have been eliminated in consolidation.
	Reorganization and Restructuring
	Prior to the IPO, OCI Wyoming's general partner interests were owned 50.49% and 48.51% by the Predecessor and NRP, respectively, with the 1% limited partner interests in OCI Wyoming being held by OCI Wyoming Company ("Wyoming Co."). The Predecessor and Wyoming Co. are commonly controlled by OCI Chemical. In connection with the IPO, the following transactions (the "Restructuring") were completed:
	•	The Predecessor contributed its 50.49% general partner interest in OCI Wyoming to the Partnership.
	•	Through a series of transactions between OCI Chemical, its commonly controlled subsidiaries and NRP, the 1% limited partner interest in OCI Wyoming owned by Wyoming Co. was restructured resulting in the Partnership's and NRP's general partnership interest in OCI Wyoming being reduced to 40.98% and 39.37%, respectively, and Wyoming Co. and NRP owning a 10.02% and 9.63% limited partner interest in OCI Wyoming, respectively.
	•	Wyoming Co. contributed its 10.02% limited partner interest to the Partnership in exchange for approximately $65.3 million paid from the net proceeds of the IPO.
	•	At the conclusion of the Restructuring, the Partnership owned a 40.98% general partner interest and a 10.02% limited partner interest in OCI Wyoming. NRP owns a 39.37% general partner interest and a 9.63% limited partner interest in OCI Wyoming.
	The Restructuring has been accounted for as a reorganization of entities under common control. As a result, the unaudited condensed consolidated financial statements of the Predecessor, for all periods presented, have been restated to reflect the combination of the ownership interests in OCI Wyoming previously held by the Predecessor and Wyoming Co. adjusted for certain push-down accounting effects of the Restructuring. In addition, prior to the Restructuring of the 1% limited partner interest, the distributions included cumulative annual priority returns, however, as of the close of the IPO, all priority return distributions have been paid.
	The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Partnership in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Certain information and disclosures normally included in financial statements have been omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These statements reflect all adjustments (which include only normal recurring adjustments) necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. The results of operations for the period ended March 31, 2014 are not necessarily indicative of the operating results for the full year.
	Non-controlling interests
	Prior to the Restructuring and completion of the IPO, non-controlling interests in the unaudited condensed consolidated financial statements of the Predecessor represented the 1% limited partner interest in OCI Wyoming owned by Wyoming Co. and the 48.51% general partner interest in OCI Wyoming owned by Anadarko, and subsequently acquired by NRP. Subsequent to the Restructuring and IPO, non-controlling interests in the unaudited condensed consolidated financial statements of the Partnership consists of 39.37% general partner interest and 9.63% limited partner interest in OCI Wyoming owned by NRP.
	Use of Estimates
	The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP , requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Reclassifications
	Certain amounts reported in the previous period have been reclassified to conform to the current period's reporting presentation.
	Subsequent Events
	We have evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q.
	Accounting Pronouncements Recently Adopted and Pending Accounting Pronouncements
	We believe recently issued accounting standards had no material effect on our unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2014.

NET_INCOME_PER_UNIT_AND_CASH_D

NET INCOME PER UNIT AND CASH DISTRIBUTION	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
NET INCOME PER UNIT AND CASH DISTRIBUTION	'
	NET INCOME PER UNIT AND CASH DISTRIBUTION
	Net income per unit applicable to limited partners (including subordinated unitholders) is computed by dividing limited partners’ interest in net income attributable to OCI Resources LP, after deducting the general partner's interest and any incentive distributions, by the weighted average number of outstanding common and subordinated units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions, if any, to our general partner, pursuant to our partnership agreement. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit. For the three months ended March 31, 2014, the weighted-average number of units outstanding equals the total number of units outstanding.
	In addition to the common and subordinated units, we have also identified the general partner interest and incentive distribution rights ("IDRs") as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Basic and diluted net income per unit applicable to limited partners are the same because we do not have any potentially dilutive units outstanding.
	Allocation of Net Income
	The calculation of net income per unit is as follows:
	($ and unit data in millions, except per unit data)	Three Months Ended
		March 31, 2014
	Net income attributable to OCI Resources LP	$	10.3
	Less: General partner's interest in net income	0.2
	Limited partners' interest in net income	$	10.1
	Weighted average limited partner units outstanding:
	Common - Public and OCI Holdings (basic and diluted)	9.8
	Subordinated - OCI Holdings (basic and diluted)	9.8
	Net income per limited partner unit:
	Common - Public and OCI Holdings (basic and diluted)	$	0.52
	Subordinated - OCI Holdings (basic and diluted)	$	0.52
	The calculation of net income allocated to the partners is as follows:
	($ in millions, except per unit data)	Three Months Ended
		March 31, 2014
	Net income attributable to common unitholders:
	Distributions (a)	$	4.9
	Undistributed earnings	0.2
	Limited partners' interest in net income	$	5.1
	Net income attributable to subordinated unitholders:
	Distributions (a)	$	4.8
	Undistributed earnings	0.2
	Limited partners' interest in net income	$	5
	(a) Distributions declared per unit for the period
	Intent to Distribute the Minimum Quarterly Distribution
	On or about the 15th day of each of February, May, August and November, we intend to distribute to the holders of record of common and subordinated units on or about the first day of each such month at least the minimum quarterly distribution of $0.5000 per unit, or $2.00 on an annualized basis, to the extent we have sufficient cash after establishment of cash reserves and payment of fees and expenses, including payments to our general partner and its affiliates.
	On April 17, 2014, the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the first quarter 2014 of $0.5000 per unit will be paid on May 15, 2014 to unitholders of record on April 30, 2014.
	Even if we do not modify or terminate our cash distribution policy, the amount of distributions and the decision to make any distribution will be made by our general partner. Our partnership agreement does not contain a requirement for us to pay distributions to our unitholders, and we do not guarantee that we will pay the minimum quarterly distribution or any distribution on the units in any quarter. However, our partnership agreement does contain provisions intended to motivate our general partner to make steady, increasing and sustainable distributions over time.
	Distributions from Operating Surplus During the Subordination Period
	If we make a distribution from operating surplus for any quarter during the subordination period, our partnership agreement requires that we make the distribution in the following manner:
	•	first, 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each common unit an amount equal to the minimum quarterly distribution for that quarter;
	•	second, 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each outstanding common unit an amount equal to any arrearages in the payment of the minimum quarterly distribution on the common units with respect to any prior quarters;
	•	third, 98.0% to the subordinated unitholders, pro rata, and 2.0% to our general partner, until we distribute for each subordinated unit an amount equal to the minimum quarterly distribution for that quarter; and
	•	thereafter, in the manner described in "General Partner Interest and Incentive Distribution Rights" below.
	General Partner Interest and Incentive Distribution Rights
	Our partnership agreement provides that our general partner initially will be entitled to 2.0% of all distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us in order to maintain its 2.0% general partner interest if we issue additional units. Our general partner's 2.0% interest, and the percentage of our cash distributions to which our general partner is entitled from such 2.0% interest, will be proportionately reduced if we issue additional units in the future (other than (1) the issuance of common units upon conversion of outstanding subordinated units or (2) the issuance of common units upon a reset of the IDRs), and our general partner does not contribute a proportionate amount of capital to us in order to maintain its 2.0% general partner interest. Our partnership agreement does not require that our general partner fund its capital contribution with cash. It may, instead, fund its capital contribution by contributing to us common units or other property.
	IDRs represent the right to receive increasing percentages (13.0%, 23.0% and 48.0%) of quarterly distributions from operating surplus after we have achieved the minimum quarterly distribution and the target distribution levels. Our general partner currently holds the IDRs, but may transfer these rights separately from its general partner interest, subject to certain restrictions in our partnership agreement.
	Percentage Allocations of Distributions from Operating Surplus
	The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading "Marginal Percentage Interest in Distributions" are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column "Total Quarterly Distribution per Unit Target Amount." The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include its 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs and (4) assume there are no arrearages on common units.
				Marginal Percentage
				Interest in
				Distributions
		Total Quarterly		Unitholders		General Partner
		Distribution per Unit
		Target Amount
	Minimum Quarterly Distribution	$0.50		98	%	2	%
	First Target Distribution	above $0.5000 up to $0.5750		98	%	2	%
	Second Target Distribution	above $0.5750 up to $0.6250		85	%	15	%
	Third Target Distribution	above $0.6250 up to $0.7500		75	%	25	%
	Thereafter	above $0.7500		50	%	50	%

INVENTORY

INVENTORY	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
INVENTORY	'
	INVENTORY
	Inventory is carried at the lower of cost or market on a first-in, first-out basis. Market is based on current replacement cost for raw materials and stores inventory, and finished goods is based on net realizable value.
	Inventory as of March 31, 2014 and December 31, 2013 consists of the following:
	($ in millions)	March 31,		December 31,
		2014		2013
	Raw materials	$	7.1	$	5.7
	Finished goods	9.6		10.5
	Stores inventory	25.6		25.5
	Total	$	42.3	$	41.7

DEBT

DEBT	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
DEBT	'
	DEBT
	Long-term debt as of March 31, 2014 and December 31, 2013 consists of the following:
	($ in millions)	March 31,		December 31,
		2014		2013
	Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, at an annual interest rate of 0.16% at both March 31, 2014 and December 31, 2013, respectively	$	11.4	$	11.4
	Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, at an annual interest rate of 0.16% at both March 31, 2014 and December 31, 2013, respectively	8.6		8.6
	OCI Wyoming credit facility, floating interest rate expiring July 18, 2018	135		135
	Total debt	155		$	155
	Current portion of long-term debt	—		—
	Total long-term debt	$	155	$	155
	OCI Wyoming Demand Revenue Bonds
	The above revenue bonds require OCI Wyoming to maintain standby letters of credit totaling $20.3 million at March 31, 2014 and December 31, 2013. The loan agreements and reimbursement agreements related to such letters of credit contain covenants relating to OCI Wyoming's obligations with respect to such bonds and letters of credit, as well as other covenants consistent with the covenants in the OCI Wyoming Credit Facility, including, minimum net worth, debt to net worth and interest coverage ratios. As of March 31, 2014, OCI Wyoming was in compliance with these debt covenants. An event of default under the OCI Wyoming Credit Facility will cause an event of default under the reimbursement agreements.
	OCI Wyoming Credit Facility
	On July 18, 2013, OCI Wyoming entered into a $190.0 million senior unsecured revolving credit facility, the "OCI Wyoming Credit Facility", with Bank of America, N.A., as administrative agent, swingline lender and letter of credit issuer, and a syndicate of lenders, which will mature on July 18, 2018. The OCI Wyoming Credit Facility provides for revolving loans to refinance existing indebtedness, to fund working capital requirements and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. As of March 31, 2014, OCI Wyoming had borrowings outstanding in the amount of $135.0 million under the OCI Wyoming Credit Facility that were used to repay $30.0 million of an existing credit facility, fund an $11.5 million special distribution to Wyoming Co., and a $91.5 million aggregate special distribution to NRP and OCI Holdings, and to pay approximately $1.3 million of debt issuance costs. The OCI Wyoming Credit Facility has an accordion feature that allows OCI Wyoming to increase the available revolving borrowings under the facility by up to an additional $75.0 million, subject to OCI Wyoming receiving increased commitments from existing lenders or new commitments from new lenders and the satisfaction of certain other conditions. In addition, the OCI Wyoming Credit Facility includes a sublimit up to $20.0 million for same-day swing line advances and a sublimit up to $40.0 million for letters of credit. OCI Wyoming's obligations under the OCI Wyoming Credit Facility are unsecured.
	The OCI Wyoming Credit Facility contains various covenants and restrictive provisions that limit (subject to certain exceptions) OCI Wyoming's ability to:
	•	make distributions on or redeem or repurchase units;
	•	incur or guarantee additional debt;
	•	make certain investments and acquisitions;
	•	incur certain liens or permit them to exist;
	•	enter into certain types of transactions with affiliates of OCI Wyoming;
	•	merge or consolidate with another company; and
	•	transfer, sell or otherwise dispose of assets.
	The OCI Wyoming Credit Facility also requires quarterly maintenance of a consolidated leverage ratio (as defined in the OCI Wyoming Credit Facility) of not more than 3.00 to 1.00 and a consolidated fixed charge coverage ratio (as defined in the OCI Wyoming Credit Facility) of not less than 1.00 to 1.00.
	In addition, the OCI Wyoming Credit Facility contains events of default customary for transactions of this nature, including (i) failure to make payments required under the OCI Wyoming Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios in the OCI Wyoming Credit Facility, (iii) the occurrence of a change of control, (iv) the institution of insolvency or similar proceedings against OCI Wyoming and (v) the occurrence of a default under any other material indebtedness OCI Wyoming may have. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of the OCI Wyoming Credit Facility, the lenders may terminate all outstanding commitments under the OCI Wyoming Credit Facility and may declare any outstanding principal of the OCI Wyoming Credit Facility debt, together with accrued and unpaid interest, to be immediately due and payable.
	Under the OCI Wyoming Credit Facility, a change of control is triggered if OCI Chemical and its wholly-owned subsidiaries, directly or indirectly, cease to own all of the equity interests, or cease to have the ability to elect a majority of the board of directors (or similar governing body) of OCI GP (or any entity that performs the functions of our general partner). In addition, a change of control would be triggered if we cease to own at least 50.1% of the economic interests in OCI Wyoming or cease to have the ability to elect a majority of the members of OCI Wyoming's partnership committee.
	Loans under the OCI Wyoming Credit Facility bear interest at OCI Wyoming's option at either:
	•	a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50%, (ii) the administrative agent's prime rate in effect on such day and (iii) one-month LIBOR plus 1.0%, in each case, plus an applicable margin; or
	•	a LIBOR Rate plus an applicable margin.
	The unused portion of the OCI Wyoming Credit Facility is subject to an unused line fee ranging from 0.275% to 0.350% per annum based on OCI Wyoming's then current consolidated leverage ratio.
	OCI Wyoming was in compliance with all covenants and restrictions under its long-term debt agreements as of March 31, 2014.
	Revolving Credit Facility
	On July 18, 2013, we entered into a $10.0 million senior secured revolving credit facility, the "Revolving Credit Facility", with Bank of America, N.A., as administrative agent, swingline lender and letter of credit Issuer, and a syndicate of lenders, which will mature on July 18, 2018. The Revolving Credit Facility provides for revolving loans to be available to fund distributions on our units and working capital requirements and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. At March 31, 2014, we had no outstanding borrowings under the Revolving Credit Facility. The Revolving Credit Facility includes a sublimit up to $5.0 million for same-day swing line advances and a sublimit up to $5.0 million for letters of credit. Our obligations under the Revolving Credit Facility are guaranteed by each of our material domestic subsidiaries other than OCI Wyoming, and to the extent no material adverse tax consequences would result, foreign wholly owned subsidiaries. As of March 31, 2014, our only subsidiary was OCI Wyoming. In addition, our obligations under the Revolving Credit Facility are secured by a pledge of substantially all of our assets (subject to certain exceptions), including the partnership interests held in OCI Wyoming by us.
	The Revolving Credit Facility contains various covenants and restrictive provisions that limit (subject to certain exceptions) our ability to (and the ability of our subsidiaries, including without limitation, OCI Wyoming to):
	•	make distributions on or redeem or repurchase units;
	•	incur or guarantee additional debt;
	•	make certain investments and acquisitions;
	•	incur certain liens or permit them to exist;
	•	enter into certain types of transactions with affiliates;
	•	merge or consolidate with another company; and
	•	transfer, sell or otherwise dispose of assets.
	The Revolving Credit Facility also requires quarterly maintenance of a consolidated fixed charge coverage ratio (as defined in the Revolving Credit Facility) of not less than 1.00 to 1.00.
	In addition, the Revolving Credit Facility contains events of default customary for transactions of this nature, including (i) failure to make payments required under the Revolving Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios, (iii) the occurrence of a change of control, (iv) the institution of insolvency or similar proceedings against us or our material subsidiaries and (v) the occurrence of a default under any other material indebtedness we (or any of our subsidiaries) may have, including the OCI Wyoming Credit Facility. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of the Revolving Credit Facility, the lenders may terminate all outstanding commitments under the Revolving Credit Facility and may declare any outstanding principal of the Revolving Credit Facility debt, together with accrued and unpaid interest, to be immediately due and payable.
	Under the Revolving Credit Facility, a change of control is triggered if OCI Chemical and its wholly-owned subsidiaries, directly or indirectly, cease to own all of the equity interests, or cease to have the ability to elect a majority of the board of directors (or similar governing body) of, OCI Holdings or OCI GP (or any entity that performs the functions of our general partner). In addition, a change of control would be triggered if we cease to own at least 50.1% of the economic interests in OCI Wyoming or ceases to have the ability to elect a majority of the members of OCI Wyoming's partnership committee.
	Loans under the Revolving Credit Facility bear interest at our option at either:
	•	a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50%, (ii) the administrative agent's prime rate in effect on such day and (iii) one-month LIBOR plus 1.0%, in each case, plus an applicable margin; or
	•	a LIBOR Rate plus an applicable margin.
	The unused portion of the Revolving Credit Facility is subject to an unused line fee ranging from 0.275% to 0.350% based on our then current consolidated leverage ratio.
	The Partnership was in compliance with all covenants and restrictions under its long-term debt agreements as of March 31, 2014.
	Aggregate maturities required on long-term debt at March 31, 2014 are due in future years as follows:
	($ in millions)
	2017	$	8.6
	2018	146.4
	Total	$	155

RECLAMATION_RESERVE

RECLAMATION RESERVE	3 Months Ended
	Mar. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
RECLAMATION RESERVE	'
	RECLAMATION RESERVE
	Reclamation reserve as of March 31, 2014 and December 31, 2013 was comprised as follows:
	($ in millions)	March 31,		December 31,
		2014		2013
	Balance at beginning of period	$	3.8	$	3.6
	Accretion	0.1		0.2
	Balance at end of period	$	3.9	$	3.8

EMPLOYEE_COMPENSATION

EMPLOYEE COMPENSATION	3 Months Ended
	Mar. 31, 2014
Compensation and Retirement Disclosure [Abstract]	'
EMPLOYEE COMPENSATION	'
	EMPLOYEE COMPENSATION
	The Partnership participates in various benefit plans offered and administered by OCI Enterprises and is allocated its portions of the annual costs related thereto. The specific plans are as follows:
	Retirement Plans - Benefits provided under the OCI Pension Plan for Salaried Employees and OCI Pension Plan for Hourly Employees are based upon years of service and an employee’s average compensation during the final years of service, as defined. Each plan covers substantially all full-time employees hired before May 1, 2001. OCI Enterprises’ funding policy is to contribute annually at least the minimum required contribution based upon years of service and an employee’s average compensation during the final years of service, as defined. The Partnership's allocated portion of OCI Enterprises’ net periodic pension cost was $1.7 million, and $2.5 million for the three months ended March 31, 2014 and 2013, respectively.
	Savings Plan - The OCI 401(k) Retirement Plan covers all eligible hourly and salaried employees. Eligibility is limited to all domestic residents and any foreign expatriates who are in the United States indefinitely. The plan permits employees to contribute specified percentages of their compensation, while the Partnership makes contributions based upon specified percentages of employee contributions. The Plan was amended such that participants hired on or subsequent to May 1, 2001, will receive an additional contribution from the Partnership based on a percentage of the participant’s base pay. Contributions made by OCI Enterprises for the three months ended March 31, 2014 and 2013, were $0.5 million and $0.4 million, respectively.
	Postretirement Benefits - Most of the Partnership's employees are eligible for postretirement benefits other than pensions if they reach retirement age while still employed.
	OCI Enterprises accounts for postretirement benefits on an accrual basis over an employee’s period of service. The postretirement plan, excluding pensions, are not funded, and OCI Enterprises has the right to modify or terminate the plan. OCI Enterprises' post-retirement benefits had a benefits obligation of $21.8 million and $21.0 million at March 31, 2014 and December 31, 2013, respectively. Effective January 1, 2013, the postretirement benefits for non-grandfathered retirees were amended to replace the medical coverage for post-65-year-old members with a fixed dollar contribution amount. As a result of the amendment, the accumulated and projected benefit obligation for postretirement benefits decreased by $8.7 million and resulted in a prior service credit of $7.7 million which will be recognized as a reduction of net periodic postretirement benefit costs in future years. The Partnership’s allocated portion of OCI Enterprises’ postretirement benefit costs were $0.1 million and $0.0 million for the three months ended March 31, 2014 and 2013, respectively.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The Partnership is a limited partnership and generally is not subject to federal or certain state income taxes.
	The Predecessor was subject to income tax and was included in the consolidated income tax returns of OCI Enterprises. Income taxes were allocated to the Predecessor based on separate-company computations of income or loss. The income tax expense for the period ended March 31, 2013 are those of the Predecessor.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	From time to time, the Partnership has various litigation, claims and assessments that arise in the normal course of business. Management does not believe, based upon its evaluation and discussion with counsel, that the ultimate outcome of any current matters, individually or in the aggregate, would have a material effect on the Partnership's financial position, results of operations or cash flows.
	We have a self-bond agreement with the Wyoming Department of Environmental Quality under which we commit to pay directly for reclamation costs. As of March 31, 2014, the amount of the bond was $33.9 million (December 31, 2013: $27.1 million), which is the amount we would need to pay the State of Wyoming for reclamation costs if we cease mining operations currently. The amount of this self-bond is subject to change upon periodic re-evaluation by the Land Quality Division.

AGREEMENTS_AND_TRANSACTIONS_WI

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	'
	AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
	OCI Chemical is the exclusive sales agent for the Partnership and through its membership in ANSAC, OCI Chemical is responsible for promoting and increasing the use and sale of soda ash and other refined or processed sodium products produced. All actual sales and marketing costs incurred by OCI Chemical are charged directly to the Partnership. Selling, general and administrative expenses also include amounts charged to the Partnership by OCI Enterprises and OCI Chemical principally consisting of salaries, benefits, office supplies, professional fees, travel, rent and other costs of certain assets used by the Partnership. These transactions do not necessarily represent arm's length transactions and may not represent all costs if the Partnership operated on a stand alone basis.
	The total costs charged to the Partnership by OCI Enterprises and OCI Chemical, including ANSAC related charge, for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended March 31,
	($ in millions)	2014		2013
	OCI Enterprises	$	2	$	1.5
	OCI Chemical	1		1.1
	ANSAC (1)	0.3		0.5
	Total selling, general and administrative expenses - Affiliates	$	3.3	$	3.1
	(1) ANSAC allocates its expenses to ANSAC’s members using a pro rata calculation based on sales.
	Cost of goods sold includes logistics services charged by ANSAC of $1.5 million and $1.3 million, for the three months ended March 31, 2014 and 2013, respectively.
	Net sales to affiliates for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended March 31,
	($ in millions)	2014		2013
	ANSAC	$	56.7	$	47.1
	OCI Alabama	1.5		2
	Total	$	58.2	$	49.1
	As of March 31, 2014 and December 31, 2013, the Partnership had due from/to with OCI affiliates as follows:
		As of
	($ in millions)	March 31,		December 31,		March 31,		December 31,
		2014		2013		2014		2013
		Due from affiliates				Due to affiliates
	OCI Enterprises	$	0.2	$	0.1	$	5.8	$	2.2
	OCI Chemical	22.4		10.5		0.2		—
	OCI Europe	8.4		7.8		—		—
	OCI Company	—		1.9		—		—
	Other	0.1		0.1		1.2		0.1
	Total	$	31.1	$	20.4	$	7.2	$	2.3

MAJOR_CUSTOMERS_AND_SEGMENT_RE

MAJOR CUSTOMERS AND SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
MAJOR CUSTOMERS AND SEGMENT REPORTING	'
	MAJOR CUSTOMERS AND SEGMENT REPORTING
	Our operations are similar in geography, nature of products we provide, and type of customers we serve. As the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes.
	The net sales by geographic area for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended
		March 31,
	($ in millions)	2014		2013
	Domestic	$	48.6	$	50.9
	International
	ANSAC	56.7		47.1
	Other	10.9		10.2
	Total international	67.6		57.3
	Total net sales	$	116.2	$	108.2
	The Partnership's largest customer by sales is ANSAC. For the three months ended March 31, 2014 and 2013 there were no other customers that accounted for ten percent or more of total revenues.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	The Partnership measures certain financial and non-financial assets and liabilities at fair value on a recurring basis. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Fair value disclosures are reflected in a three-level hierarchy, maximizing the use of observable inputs and minimizing the use of unobservable inputs.
	A three-level valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:
	Ÿ	Level 1-inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.
	Ÿ	Level 2-inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability.
	Ÿ	Level 3-inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.
	An asset or liability's categorization within the valuation hierarchy is based upon the lowest level of input that is significant
	to the fair value measurement.
	The following is a description of the valuation methodologies used for assets and liabilities measured at fair value, as well
	as the general classification of such assets and liabilities pursuant to the valuation hierarchy.
	Cash and cash equivalents' carrying value approximates fair value due to the short maturity of the instruments. The estimated fair value of accounts receivable - net, accounts receivable - ANSAC, due from affiliates - net, accounts payable, due to affiliates and accrued expenses approximate their carrying values due to their short-term nature.
	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
	We have entered into an interest rate swap designed to hedge our exposure to possible increases in interest rates. The interest rate swap contract was measured at fair value on a recurring basis using Level 2 inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. This contract had an aggregate notional value of $101.0 million and a fair value liability of $0.8 million as of March 31, 2014 (December 31, 2013: notional value of $101.5 million; fair value liability of $0.5 million).
	Non-Financial Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
	At March 31, 2014, no material fair value adjustments or fair value measurements were required for these non-financial assets or liabilities.
	Financial Assets and Liabilities not Measured at Fair Value
	The carrying amount of long-term debt approximates fair value because the interest rates fluctuate with changes in the London InterBank Offered Rate (LIBOR), and changes in the applicable credit spreads have not had a material impact the fair value of long-term debt at March 31, 2014. See Note 4 "Debt" for additional information on our debt arrangements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Distribution Declaration
	On April 17, 2014, the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the first quarter 2014 of $0.5000 per unit will be paid on May 15, 2014 to unitholders of record on April 30, 2014.
	On April 22, 2014, the Partnership Committee of OCI Wyoming, L.P. approved the payment on April 22, 2014 of a cash distribution to the general partners and the limited partners in the aggregate amount of $21.0 million.

CORPORATE_STRUCTURE_AND_SUMMAR1

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies	'
	Basis of Presentation and Significant Accounting Policies
	OCI Resources completed its IPO of Common Units on September 18, 2013. Reported results of operations for the three months ended and as of March 31, 2014 are the results of the Partnership, however, the three months ended March 31, 2013, are the results of OCI Holdings and its subsidiary (the "Predecessor" or "OCI Holdings"). Unless otherwise noted, financial information for the Predecessor and the Partnership is presented before non-controlling interest. All significant intercompany balances have been eliminated in consolidation.
Reorganization and Restructuring	'
	Reorganization and Restructuring
	Prior to the IPO, OCI Wyoming's general partner interests were owned 50.49% and 48.51% by the Predecessor and NRP, respectively, with the 1% limited partner interests in OCI Wyoming being held by OCI Wyoming Company ("Wyoming Co."). The Predecessor and Wyoming Co. are commonly controlled by OCI Chemical. In connection with the IPO, the following transactions (the "Restructuring") were completed:
	•	The Predecessor contributed its 50.49% general partner interest in OCI Wyoming to the Partnership.
	•	Through a series of transactions between OCI Chemical, its commonly controlled subsidiaries and NRP, the 1% limited partner interest in OCI Wyoming owned by Wyoming Co. was restructured resulting in the Partnership's and NRP's general partnership interest in OCI Wyoming being reduced to 40.98% and 39.37%, respectively, and Wyoming Co. and NRP owning a 10.02% and 9.63% limited partner interest in OCI Wyoming, respectively.
	•	Wyoming Co. contributed its 10.02% limited partner interest to the Partnership in exchange for approximately $65.3 million paid from the net proceeds of the IPO.
	•	At the conclusion of the Restructuring, the Partnership owned a 40.98% general partner interest and a 10.02% limited partner interest in OCI Wyoming. NRP owns a 39.37% general partner interest and a 9.63% limited partner interest in OCI Wyoming.
	The Restructuring has been accounted for as a reorganization of entities under common control. As a result, the unaudited condensed consolidated financial statements of the Predecessor, for all periods presented, have been restated to reflect the combination of the ownership interests in OCI Wyoming previously held by the Predecessor and Wyoming Co. adjusted for certain push-down accounting effects of the Restructuring. In addition, prior to the Restructuring of the 1% limited partner interest, the distributions included cumulative annual priority returns, however, as of the close of the IPO, all priority return distributions have been paid.
	The accompanying unaudited interim condensed consolidated financial statements included herein have been prepared by the Partnership in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Certain information and disclosures normally included in financial statements have been omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These statements reflect all adjustments (which include only normal recurring adjustments) necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. The results of operations for the period ended March 31, 2014 are not necessarily indicative of the operating results for the full year.
Non-controlling Interests	'
	Non-controlling interests
	Prior to the Restructuring and completion of the IPO, non-controlling interests in the unaudited condensed consolidated financial statements of the Predecessor represented the 1% limited partner interest in OCI Wyoming owned by Wyoming Co. and the 48.51% general partner interest in OCI Wyoming owned by Anadarko, and subsequently acquired by NRP. Subsequent to the Restructuring and IPO, non-controlling interests in the unaudited condensed consolidated financial statements of the Partnership consists of 39.37% general partner interest and 9.63% limited partner interest in OCI Wyoming owned by NRP.
Use of Estimates	'
	Use of Estimates
	The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP , requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Reclassifications	'
	Reclassifications
	Certain amounts reported in the previous period have been reclassified to conform to the current period's reporting presentation.
Subsequent Events	'
	Subsequent Events
	We have evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q.
Accounting Pronouncements Recently Adopted and Pending Accounting Pronouncements	'
	Accounting Pronouncements Recently Adopted and Pending Accounting Pronouncements
	We believe recently issued accounting standards had no material effect on our unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2014.

NET_INCOME_PER_UNIT_AND_CASH_D1

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Calculation of net income per unit	'
	The calculation of net income per unit is as follows:
	($ and unit data in millions, except per unit data)	Three Months Ended
		March 31, 2014
	Net income attributable to OCI Resources LP	$	10.3
	Less: General partner's interest in net income	0.2
	Limited partners' interest in net income	$	10.1
	Weighted average limited partner units outstanding:
	Common - Public and OCI Holdings (basic and diluted)	9.8
	Subordinated - OCI Holdings (basic and diluted)	9.8
	Net income per limited partner unit:
	Common - Public and OCI Holdings (basic and diluted)	$	0.52
	Subordinated - OCI Holdings (basic and diluted)	$	0.52
Percentage allocations of distributions from operating surplus	'
	The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading "Marginal Percentage Interest in Distributions" are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column "Total Quarterly Distribution per Unit Target Amount." The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include its 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs and (4) assume there are no arrearages on common units.
				Marginal Percentage
				Interest in
				Distributions
		Total Quarterly		Unitholders		General Partner
		Distribution per Unit
		Target Amount
	Minimum Quarterly Distribution	$0.50		98	%	2	%
	First Target Distribution	above $0.5000 up to $0.5750		98	%	2	%
	Second Target Distribution	above $0.5750 up to $0.6250		85	%	15	%
	Third Target Distribution	above $0.6250 up to $0.7500		75	%	25	%
	Thereafter	above $0.7500		50	%	50	%
Schedule of the Allocation of Net Income	'
	The calculation of net income allocated to the partners is as follows:
	($ in millions, except per unit data)	Three Months Ended
		March 31, 2014
	Net income attributable to common unitholders:
	Distributions (a)	$	4.9
	Undistributed earnings	0.2
	Limited partners' interest in net income	$	5.1
	Net income attributable to subordinated unitholders:
	Distributions (a)	$	4.8
	Undistributed earnings	0.2
	Limited partners' interest in net income	$	5
	(a) Distributions declared per unit for the period

INVENTORY_Tables

INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of inventory	'
	Inventory as of March 31, 2014 and December 31, 2013 consists of the following:
	($ in millions)	March 31,		December 31,
		2014		2013
	Raw materials	$	7.1	$	5.7
	Finished goods	9.6		10.5
	Stores inventory	25.6		25.5
	Total	$	42.3	$	41.7

DEBT_Tables

DEBT (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Components of long-term debt	'
	Long-term debt as of March 31, 2014 and December 31, 2013 consists of the following:
	($ in millions)	March 31,		December 31,
		2014		2013
	Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, at an annual interest rate of 0.16% at both March 31, 2014 and December 31, 2013, respectively	$	11.4	$	11.4
	Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, at an annual interest rate of 0.16% at both March 31, 2014 and December 31, 2013, respectively	8.6		8.6
	OCI Wyoming credit facility, floating interest rate expiring July 18, 2018	135		135
	Total debt	155		$	155
	Current portion of long-term debt	—		—
	Total long-term debt	$	155	$	155
Aggregate maturities on long-term debt	'
	Aggregate maturities required on long-term debt at March 31, 2014 are due in future years as follows:
	($ in millions)
	2017	$	8.6
	2018	146.4
	Total	$	155

RECLAMATION_RESERVE_Tables

RECLAMATION RESERVE (Tables)	3 Months Ended
	Mar. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]	'
Schedule of reclamation reserve	'
	Reclamation reserve as of March 31, 2014 and December 31, 2013 was comprised as follows:
	($ in millions)	March 31,		December 31,
		2014		2013
	Balance at beginning of period	$	3.8	$	3.6
	Accretion	0.1		0.2
	Balance at end of period	$	3.9	$	3.8

AGREEMENTS_AND_TRANSACTIONS_WI1

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	3 Months Ended
	Mar. 31, 2014
Costs Charged by Affiliates	'
Related Party Transaction [Line Items]	'
Schedule of related party transactions	'
	The total costs charged to the Partnership by OCI Enterprises and OCI Chemical, including ANSAC related charge, for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended March 31,
	($ in millions)	2014		2013
	OCI Enterprises	$	2	$	1.5
	OCI Chemical	1		1.1
	ANSAC (1)	0.3		0.5
	Total selling, general and administrative expenses - Affiliates	$	3.3	$	3.1
	(1) ANSAC allocates its expenses to ANSAC’s members using a pro rata calculation based on sales.
Net Sales to Affiliates	'
Related Party Transaction [Line Items]	'
Schedule of related party transactions	'
	Net sales to affiliates for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended March 31,
	($ in millions)	2014		2013
	ANSAC	$	56.7	$	47.1
	OCI Alabama	1.5		2
	Total	$	58.2	$	49.1
Receivables and Payables with Affiliates	'
Related Party Transaction [Line Items]	'
Schedule of related party transactions	'
	As of March 31, 2014 and December 31, 2013, the Partnership had due from/to with OCI affiliates as follows:
		As of
	($ in millions)	March 31,		December 31,		March 31,		December 31,
		2014		2013		2014		2013
		Due from affiliates				Due to affiliates
	OCI Enterprises	$	0.2	$	0.1	$	5.8	$	2.2
	OCI Chemical	22.4		10.5		0.2		—
	OCI Europe	8.4		7.8		—		—
	OCI Company	—		1.9		—		—
	Other	0.1		0.1		1.2		0.1
	Total	$	31.1	$	20.4	$	7.2	$	2.3

MAJOR_CUSTOMERS_AND_SEGMENT_RE1

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of sales by geographic area	'
	one operating segment for reporting purposes.
	The net sales by geographic area for the three months ended March 31, 2014 and 2013 are as follows:
		Three Months Ended
		March 31,
	($ in millions)	2014		2013
	Domestic	$	48.6	$	50.9
	International
	ANSAC	56.7		47.1
	Other	10.9		10.2
	Total international	67.6		57.3
	Total net sales	$	116.2	$	108.2

CORPORATE_STRUCTURE_AND_SUMMAR2

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	0 Months Ended					9 Months Ended
In Millions, unless otherwise specified	Oct. 28, 2013	Oct. 28, 2013	Sep. 30, 2013	Oct. 28, 2013	Sep. 30, 2013	Sep. 18, 2013	Sep. 18, 2013	Sep. 18, 2013
	OCI Wyoming Co	OCI Wyoming LP	OCI Wyoming LP	OCI Wyoming LP	OCI Wyoming LP	OCI Wyoming LP	OCI Wyoming LP	OCI Wyoming LP
		Natural Resource Partners LP	Natural Resource Partners LP	OCI Wyoming Co	OCI Wyoming Co	Predecessor	Predecessor	Predecessor
						OCI Holdings	Natural Resource Partners LP	OCI Wyoming Co
Corporate structure and ownership	'	'	'	'	'	'	'	'
Percentage of general partner ownership interest held	'	'	39.37%	'	40.98%	50.49%	48.51%	'
Percentage of limited partner ownership interest held	'	9.63%	'	10.02%	'	'	'	1.00%
Payments to Noncontrolling Interests	$65.30	'	'	'	'	'	'	'

NET_INCOME_PER_UNIT_AND_CASH_D2

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation and allocation of net income per unit (Details) (USD $)	3 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'
Net income attributable to OCI Resources LP	$10.30
Less: General partner's interest in net income	0.2
Limited partners' interest in net income	10.1
Common unit	'
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'
Weighted average limited partner units outstanding (basic and diluted) (shares)	9.8
Net income per limited partner unit (basic and diluted) (dollars per share)	$0.52
Common Unitholders	'
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'
Limited partners' interest in net income	5.1
Distributions	4.9
Undistributed earnings	0.2
Subordinated Unitholders	'
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'
Limited partners' interest in net income	5
Weighted average limited partner units outstanding (basic and diluted) (shares)	9.8
Net income per limited partner unit (basic and diluted) (dollars per share)	$0.52
Distributions	4.8
Undistributed earnings	$0.20

NET_INCOME_PER_UNIT_AND_CASH_D3

NET INCOME PER UNIT AND CASH DISTRIBUTION - Percentage allocation of distributions (Details) (USD $)	0 Months Ended	3 Months Ended
	Sep. 30, 2013	Mar. 31, 2014
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Annualized Minimum Distribution	'	2
Distributions Per General Partnership Unit Outstanding	'	0.5
Minimum Quarterly Distribution	'	0.5
General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage of general partner ownership interest held	2.00%	'
Percentage Allocation of Operating Surplus During Subordination Period	'	2.00%
Up to minimum quarterly distribution | Common unit	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	98.00%
Up to minimum quarterly distribution | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	2.00%
Up to arrearages on prior quarter minimum distributions | Common unit	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	98.00%
Up to arrearages on prior quarter minimum distributions | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	2.00%
Up to minimum distribution for subordinated units | Subordinated unit	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	98.00%
Up to minimum distribution for subordinated units | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Percentage Allocation of Operating Surplus During Subordination Period	'	2.00%
Second Target Distribution | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Increasing Percentage Allocation of Operating Surplus General Partner Incentive	'	13.00%
Third Target Distribution | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Increasing Percentage Allocation of Operating Surplus General Partner Incentive	'	23.00%
Thereafter | General Partner	'	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'	'
Increasing Percentage Allocation of Operating Surplus General Partner Incentive	'	48.00%

NET_INCOME_PER_UNIT_AND_CASH_D4

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.50
Minimum Quarterly Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.50
First Target Distribution | Minimum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.50
First Target Distribution | Maximum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.57
Second Target Distribution | Minimum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.57
Second Target Distribution | Maximum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.63
Third Target Distribution | Minimum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.63
Third Target Distribution | Maximum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.75
Thereafter | Minimum	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Minimum Quarterly Distribution	$0.75
Unitholders | Minimum Quarterly Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	98.00%
Unitholders | First Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	98.00%
Unitholders | Second Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	85.00%
Unitholders | Third Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	75.00%
Unitholders | Thereafter	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	50.00%
General Partner | Minimum Quarterly Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	2.00%
General Partner | First Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	2.00%
General Partner | Second Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	15.00%
General Partner | Third Target Distribution	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	25.00%
General Partner | Thereafter	'
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]	'
Marginal Interest in Distribution, Percentage	50.00%

INVENTORY_Details

INVENTORY (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	$7.10	$5.70
Finished goods	9.6	10.5
Stores inventory	25.6	25.5
Total	$42.30	$41.70

DEBT_Components_of_longterm_de

DEBT - Components of long-term debt (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Debt	'	'
Gross long-term debt	$155	$155
Current portion of long-term debt	0	0
Total long-term debt	155	155
Variable Rate Demand Revenue Bonds | Principal due October 1, 2018	'	'
Debt	'	'
Interest rate (as a percent)	0.16%	0.16%
Gross long-term debt	11.4	11.4
Variable Rate Demand Revenue Bonds | Principal due August 1, 2017	'	'
Debt	'	'
Interest rate (as a percent)	0.16%	0.16%
Gross long-term debt	8.6	8.6
OCI Wyoming credit facility	'	'
Debt	'	'
Gross long-term debt	$135	$135

DEBT_Maturities_of_longterm_de

DEBT - Maturities of long-term debt (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Debt Disclosure [Abstract]	'	'
2017	$8.60	'
2018	146.4	'
Gross long-term debt	$155	$155

DEBT_Narrative_Details

DEBT - Narrative (Details) (USD $)

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2014

Jul. 18, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Jul. 18, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Bank of America, NA

Bank of America, NA

Same Day Swing Line Advances

Letters of Credit

Minimum

Maximum

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

OCI Wyoming Co

Standby Letters of Credit

Standby Letters of Credit

Revolving credit facility

Revolving credit facility

Bank of America, NA

Bank of America, NA

Bank of America, NA

Bank of America, NA

Bank of America, NA

Bank of America, NA

Refinance Existing Facility

Funding of Special Distribution to OCI Wyoming Co

Aggregate Special Distribution

Debt Issuance Costs

Same Day Swing Line Advances

Letters of Credit

Minimum

Maximum

OCI Wyoming LP

OCI Wyoming LP

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Bank of America, NA

Bank of America, NA

Bank of America, NA

Bank of America, NA

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

$10

'

'

'

'

'

$190

'

'

'

'

'

'

'

'

'

'

Revolving credit facility

'

0

'

'

'

'

'

135

'

'

'

'

'

'

'

'

'

20.3

20.3

Line of Credit Facility Use of Proceeds

'

'

'

'

'

'

'

'

'

30

11.5

91.5

1.3

'

'

'

'

'

'

Line of Credit Facility Additional Borrowing Capacity

'

'

'

'

'

'

'

75

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases

'

'

'

$5

$5

'

'

'

'

'

'

'

'

$20

$40

'

'

'

'

Consolidated Leverage Ratio

'

'

'

'

'

'

'

300.00%

'

'

'

'

'

'

'

'

'

'

'

Consolidated Fixed Charge Coverage Ratio

'

100.00%

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

Loss of Control Percentage Threshold

50.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

0.50%

1.00%

'

'

'

'

'

'

'

'

0.50%

1.00%

'

'

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

'

'

'

'

'

0.28%

0.35%

'

'

'

'

'

'

'

'

0.28%

0.35%

'

'

RECLAMATION_RESERVE_Details

RECLAMATION RESERVE (Details) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2011
Reclamation reserve	'	'	'
Balance at beginning of period	$3.80	'	$3.60
Accretion	0.1	0.2	'
Balance at end of period	$3.90	$3.80	$3.60

EMPLOYEE_COMPENSATION_Details

EMPLOYEE COMPENSATION (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Pension	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Net periodic pension cost	$1.70	$2.50	'
401(k)	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Contributions by OCI Enterprises	0.5	0.4	'
Postretirement benefit	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Net periodic pension cost	0.1	0	'
Benefit obligation	21.8	'	21
Decrease in postretirement benefits due to amendments	8.7	'	'
Prior service credit	$7.70	'	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (Self-bond agreement for reclamation costs, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Self-bond agreement for reclamation costs	'	'
Other Commitments [Line Items]	'	'
Off balance sheet commitment	$33.90	$27.10

AGREEMENTS_AND_TRANSACTIONS_WI2

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013
Related Party Transaction [Line Items]	'		'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	$3.30		$3.10
OCI Enterprises	'		'
Related Party Transaction [Line Items]	'		'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	2		1.5
OCI Chemical	'		'
Related Party Transaction [Line Items]	'		'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	1		1.1
ANSAC	'		'
Related Party Transaction [Line Items]	'		'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	$0.30	[1]	$0.50	[1]
[1]	ANSAC allocates its expenses to ANSACbs members using a pro rata calculation based on sales.

AGREEMENTS_AND_TRANSACTIONS_WI3

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) (ANSAC, USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
ANSAC	'	'
Related Party Transaction [Line Items]	'	'
Cost of Goods Sold	$1.50	$1.30

AGREEMENTS_AND_TRANSACTIONS_WI4

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Related Party Transaction [Line Items]	'	'
Net sales to affiliates	$58.20	$49.10
ANSAC	'	'
Related Party Transaction [Line Items]	'	'
Net sales to affiliates	56.7	47.1
OCI Alabama	'	'
Related Party Transaction [Line Items]	'	'
Net sales to affiliates	$1.50	$2

AGREEMENTS_AND_TRANSACTIONS_WI5

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Related Party Transaction [Line Items]	'	'
Due from affiliates	$31.10	$20.40
Due to affiliates	7.2	2.3
OCI Enterprises	'	'
Related Party Transaction [Line Items]	'	'
Due from affiliates	0.2	0.1
Due to affiliates	5.8	2.2
OCI Chemical	'	'
Related Party Transaction [Line Items]	'	'
Due from affiliates	22.4	10.5
Due to affiliates	0.2	0
OCI Europe	'	'
Related Party Transaction [Line Items]	'	'
Due from affiliates	8.4	7.8
Due to affiliates	0	0
OCI Company	'	'
Related Party Transaction [Line Items]	'	'
Due from affiliates	0	1.9
Due to affiliates	0	0
Other	'	'
Related Party Transaction [Line Items]	'	'
Due from affiliates	0.1	0.1
Due to affiliates	$1.20	$0.10

MAJOR_CUSTOMERS_AND_SEGMENT_RE2

MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
	item	item
Segment Reporting [Abstract]	'	'
Number of operating segments	1	'
Number of significant customers other than ANSAC	0	0

MAJOR_CUSTOMERS_AND_SEGMENT_RE3

MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Sales by geographical area	'	'
Sales	$116.20	$108.20
Sales to affiliates	58.2	49.1
ANSAC	'	'
Sales by geographical area	'	'
Sales to affiliates	56.7	47.1
Domestic	'	'
Sales by geographical area	'	'
Sales	48.6	50.9
International	'	'
Sales by geographical area	'	'
Sales	67.6	57.3
International | Other	'	'
Sales by geographical area	'	'
Sales	10.9	10.2
International | ANSAC	'	'
Sales by geographical area	'	'
Sales to affiliates	$56.70	$47.10

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (Fair Value, Measurements, Recurring, Level 2, Interest rate swap, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Measurements, Recurring | Level 2 | Interest rate swap	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative aggregate notional value	$101	$101.50
Derivative fair value	$0.80	$0.50

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	3 Months Ended	0 Months Ended
In Millions, except Per Share data, unless otherwise specified	Mar. 31, 2014	Apr. 22, 2014
		Subsequent Event
Subsequent Event [Line Items]	'	'
Distributions Per General Partnership Unit Outstanding	$0.50	'
Distribution Made to Limited Partner, Cash Distributions Paid	'	$21