Western Refining Logistics (WNRL) 10-Q 21 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2013	Oct. 25, 2013	Oct. 25, 2013
		Common Units [Member]	Subordinated Units [Member]
Entity Information [Line Items]	'	'	'
Entity Registrant Name	'Western Refining Logistics, LP	'	'
Entity Central Index Key	'0001581908	'	'
Document Type	'10-Q	'	'
Document Period End Date	30-Sep-13	'	'
Amendment Flag	'false	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q3	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	22,811,000	22,811,000

Combined_Balance_Sheets

Combined Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Subsequent Event [Line Items]	'	'
Cash and Cash Equivalents, at Carrying Value	$0	$0
Prepaid Expense, Current	196	653
Assets, Current	282	735
Property, Plant and Equipment, Net	179,730	134,596
Assets	180,012	135,331
Accounts Payable, Current	3,962	3,574
Accrued Liabilities, Current	1,270	1,984
Liabilities, Current	5,232	5,558
Stockholders' Equity Attributable to Parent	174,780	129,773
Liabilities and Equity	180,012	135,331
Affiliated Entity [Member]	'	'
Subsequent Event [Line Items]	'	'
Accounts Receivable, Net, Current	0	0
Third Party Entity [Member]	'	'
Subsequent Event [Line Items]	'	'
Accounts Receivable, Net, Current	$86	$82

Combined_Statement_of_Operatio

Combined Statement of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue, Net	$1,670	$849	$4,108	$2,944
Operating Expenses	21,876	14,666	55,948	41,272
Selling, General and Administrative Expense	1,148	969	3,338	3,004
Gain (Loss) on Sale of Assets and Asset Impairment Charges	0	0	0	335
Depreciation, Depletion and Amortization	4,057	2,872	9,873	8,705
Costs and Expenses	27,081	18,507	69,159	53,316
Operating Income (Loss)	-25,411	-17,658	-65,051	-50,372
Other Nonoperating Income (Expense)	5	3	11	7
Net Income (Loss) Attributable to Parent	-25,406	-17,655	-65,040	-50,365
Affiliated Entity [Member]	'	'	'	'
Revenue, Net	1,067	693	2,986	2,407
Third Party Entity [Member]	'	'	'	'
Revenue, Net	$603	$156	$1,122	$537

Combined_Statement_of_Cash_Flo

Combined Statement of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Net Income (Loss) Attributable to Parent	($65,040)	($50,365)
Depreciation, Depletion and Amortization	9,873	8,705
Gain (Loss) on Sale of Assets and Asset Impairment Charges	0	-335
Increase (Decrease) in Accounts Receivable	-4	55
Increase (Decrease) in Prepaid Expense and Other Assets [Abstract]	457	-564
Increase (Decrease) in Accounts Payable and Accrued Liabilities	737	5,484
Net Cash Provided by (Used in) Operating Activities	-53,977	-36,350
Payments to Acquire Productive Assets [Abstract]	-56,070	-11,502
Proceeds from Sale of Productive Assets	0	225
Net Cash Provided by (Used in) Investing Activities	-56,070	-11,277
Proceeds from Partnership Contribution	110,047	47,627
Net Cash Provided by (Used in) Financing Activities	110,047	47,627
Cash and Cash Equivalents, Period Increase (Decrease)	0	0
Cash and Cash Equivalents, at Carrying Value	0	0
Capital Expenditures Incurred but Not yet Paid	$0	$7

Combined_Statement_of_Division

Combined Statement of Division Equity Statement (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011
Stockholders' Equity Attributable to Parent	$174,780	$115,196	$174,780	$115,196	$129,773	$117,934
Net Income (Loss) Attributable to Parent	-25,406	-17,655	-65,040	-50,365	'	'
Proceeds from Partnership Contribution	'	'	$110,047	$47,627	'	'

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
1. Organization and Basis of Presentation [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Organization and Basis of Presentation
	Western Refining Logistics, LP ("WNRL") is a Delaware limited partnership formed in July 2013 by Western Refining Logistics GP, LLC ("WRGP"), our general partner. WRGP is owned 100% by Western Refining, Inc. ("Western") and holds all of the non-economic general partner interests in WNRL. Western Refining Company, L.P. and Western Refining Southwest, Inc., each wholly-owned subsidiaries of Western, collectively hold a 65.3% limited partner interest in WNRL as of October 16, 2013, with the remaining 34.7% limited partner interest being held by public unitholders. See Note 9, Subsequent Events, for further discussion.
	We engage in the gathering, transportation, storage and terminalling of crude oil and refined products and the storage, processing and terminalling of asphalt. Most of our assets are integral to the operations of Western’s refineries located in El Paso, Texas and Gallup, New Mexico. Primarily, we operate in West Texas, New Mexico, and Arizona. Giving effect to the initial public offering of WNRL, we generate substantially all of our revenues from transactions with Western.
	The accompanying condensed combined financial statements and related notes present the combined financial position, results of operations, cash flows and division equity of Western Refining Logistics, LP, Predecessor, our predecessor for accounting purposes (the “Predecessor"). We have not reported comprehensive income due to the absence of items of other comprehensive income or loss during the periods presented. The condensed combined financial statements include financial data at historical cost as the contribution of assets is considered to be a reorganization of entities under common control. The Predecessor has not historically operated the Contributed Assets (see Note 9, Subsequent Events, for further discussion of the Contributed Assets) to generate revenues independent of other Western businesses that they support. The Condensed Combined Statements of Operations also include expense allocations for certain functions historically performed by Western and not allocated to the Contributed Assets including allocations of general corporate expenses related to executive oversight, accounting, treasury, tax, legal, information technology and procurement; and operational support services such as engineering and logistics. These allocations were based on relative values of net property, plant and equipment, level of effort, and Western employee head count. Our management believes the assumptions underlying the condensed combined financial statements, including the assumptions regarding allocation of expenses from Western are reasonable. The condensed combined financial statements may not include all of the expenses that would have been incurred had we been a stand-alone company during the periods presented and may not reflect our combined results of operations, financial position, or cash flows had we been a stand-alone company during the periods presented.
	The accompanying unaudited condensed combined financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, we have included all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013, or for any other period.
	The Condensed Combined Balance Sheet at December 31, 2012 has been derived from the audited financial statements at that date but does not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying condensed combined financial statements should be read in conjunction with the combined financial statements and notes thereto included in our prospectus dated October 10, 2013, as filed with the Securities and Exchange Commission ("SEC") on October 10, 2013.

Summary_of_Accounting_Policies

Summary of Accounting Policies	9 Months Ended
	Sep. 30, 2013
2. Summary of Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Summary of Accounting Policies
	Use of Estimates
	The preparation of financial statements in conformity with U.S. 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 date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Recent Accounting Pronouncements
	From time to time, the Financial Accounting Standards Board or other standard setting bodies will issue new accounting pronouncements that may have an impact on our accounting and reporting. We believe that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will either have no impact on our accounting or reporting, or that such impact, when implemented, will not be material to our financial position, results of operations or cash flows.

Property_Plant_and_Equipment

Property, Plant, and Equipment	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Property, Plant and Equipment, Net
	Property, plant and equipment, net was as follows:
		September 30, 2013			December 31, 2012
		(In thousands)
	Buildings and improvements	$	6,619		$	6,023
	Pipelines and related assets	106,931			60,731
	Terminals and related assets	92,505			90,425
	Asphalt plant, terminals and related assets	22,714			22,174
		228,769			179,353
	Accumulated depreciation	(76,501		)	(66,628		)
		152,268			112,725
	Construction in progress	27,462			21,871
	Property, plant and equipment, net	$	179,730		$	134,596
	Depreciation expense was $4.1 million and $9.9 million for the three and nine months ended September 30, 2013, respectively, and $2.9 million and $8.7 million for the three and nine months ended September 30, 2012, respectively.
	During March 2012, the Predecessor sold several small product storage tanks for $0.2 million recognizing a loss on disposal of $0.3 million.
Property, Plant and Equipment [Table Text Block]	'
	Property, plant and equipment, net was as follows:
		September 30, 2013			December 31, 2012
		(In thousands)
	Buildings and improvements	$	6,619		$	6,023
	Pipelines and related assets	106,931			60,731
	Terminals and related assets	92,505			90,425
	Asphalt plant, terminals and related assets	22,714			22,174
		228,769			179,353
	Accumulated depreciation	(76,501		)	(66,628		)
		152,268			112,725
	Construction in progress	27,462			21,871
	Property, plant and equipment, net	$	179,730		$	134,596

Accrued_Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2013
Accrued Liabilities [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	Accrued Liabilities
	Accrued liabilities were as follows:
		September 30,		December 31,
		2013		2012
		(In thousands)
	Property taxes	$	867	$	1,309
	Payroll and related costs	367		646
	Other	36		29
	Accrued liabilities	$	1,270	$	1,984

Income_Tax

Income Tax	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Income Taxes
	We are not a taxable entity for United States federal income tax purposes or for the majority of states that impose an income tax. Taxes on our net income generally are borne by our partners through the allocation of taxable income. Our income tax expense results from state laws that apply to entities organized as partnerships, primarily in the state of Texas. Historically, we have not had taxable operations in the state of Texas.
	As of September 30, 2013 and December 31, 2012, we had no income tax or unrecognized tax benefit liability. No interest or penalties were recognized related to income taxes during the three and nine months ended September 30, 2013 and 2012.

Commitments

Commitments	9 Months Ended
	Sep. 30, 2013
Commitments Disclosure [Abstract]	'
Commitments Disclosure [Text Block]	'
	Commitments
	We have commitments under various operating leases with initial terms greater than one year for machinery and facilities. These leases have terms that will expire on various dates through 2025. We expect that in the normal course of business, these leases will be renewed or replaced by other leases. Certain of our lease agreements provide for the fair value purchase of the leased asset at the end of the lease. Rent expense for operating leases that provide for periodic rent escalations or rent holidays over the term of the lease is recognized on a straight-line basis.
	The following table presents our annual minimum rental payments under non-cancelable operating leases that have lease terms of one year or more (in thousands) as of September 30, 2013:
	2013	$	12
	2014	21
	2015	5
	2016	5
	2017	5
	2018 and thereafter	42
		$	90
	Total rental expense was $0.01 million, $0.04 million, $0.01 million, and $0.04 million for the three and nine months ended September 30, 2013 and 2012, respectively.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2013
Contingencies Disclosure [Abstract]	'
Contingencies Disclosure [Text Block]	'
	Contingencies
	Like other operators of petroleum related storage and transportation facilities, our operations are subject to extensive and periodically changing federal and state environmental regulations governing air emissions, wastewater discharges and solid and hazardous waste management activities. Many of these regulations are becoming increasingly stringent, and we can expect the cost of compliance to increase over time. Our policy is to accrue environmental and clean-up related costs of a non-capital nature when it is probable that a liability exists and when we can reasonably estimate the amount. We may revise such estimates in the future as regulations and other conditions change. We may receive communications from various federal, state and local governmental authorities asserting violations of environmental laws and/or regulations. These governmental entities may also propose or assess fines or require corrective action for such asserted violations. We intend to respond in a timely manner to all such communications and to take appropriate corrective action.
	We are not currently aware of any environmental or other asserted or unasserted claims against the Predecessor or that involve the Contributed Assets that would be expected to have a material effect on our financial condition, results of operations or cash flows.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Related Party Transactions
	We settle substantially all of our related party transactions immediately through division equity. The balances in accounts payable and accrued liabilities represent amounts owed to employees of Western and to third-party vendors.
	We are part of the consolidated operations of Western, and we derive substantially all of our revenue from transactions with Western and its affiliates. Our service fees charged to Western accounted for approximately 64% and 73% , respectively, of our combined revenues for the three and nine months ended September 30, 2013, and 82% of our combined revenues for the three and nine months ended September 30, 2012, respectively. The contractual rates used for these revenue transactions may be materially different than rates we might have received had they been transacted with third parties.
	We have no employees. Western has the sole responsibility to provide the personnel necessary to conduct our operations, whether through Western employees or through third-party personnel. Western and its affiliates employ or contract with all of the personnel that will conduct our business. As of the completion of the Offering, Western will provide certain specified employees seconded to us to for operating, maintenance and other services with respect to the assets that we own and operate under our direction, supervision and control pursuant to a services agreement described under Note 9, Subsequent Events. Western also provides overhead support for us.
	We have included indirect charges for executive oversight, accounting, treasury, tax, legal, procurement, engineering, logistics, maintenance and information technology and similar items. We have classified these indirect charges between general and administrative expenses and operating and maintenance expenses based on the functional nature of the services being performed for our operations. Indirect charges were as follows:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
		(in thousands)
	Indirect charges:
	General and administrative expenses	$	1,148	$	969	$	3,338	$	3,069
	Operating and maintenance expenses	4,303		2,756		12,451		8,456
	Total indirect charges	$	5,451	$	3,725	$	15,789	$	11,525
	Our management believes the indirect charges allocated to us are a reasonable reflection of the utilization of services provided. However, those allocations may not fully reflect the expenses that we would have incurred had we been a stand‑alone company during the periods presented.

Subsequent_Events_Notes

Subsequent Events (Notes)	9 Months Ended
	Sep. 30, 2013
Subsequent Event [Line Items]	'
Subsequent Events [Text Block]	'
	Subsequent Events
	Initial Public Offering and Contribution of Assets
	WNRL initially filed a registration statement on Form S-1 with respect to the Offering on July 25, 2013 and the SEC declared the registration statement effective on October 9, 2013. On October 10, 2013, WNRL's common units began trading on the New York Stock Exchange under the symbol "WNRL." On October 16, 2013, WNRL completed its initial public offering (the "Offering") of 15,812,500 common units, including 2,062,500 common unit over-allotment option that was fully exercised by the underwriters, to the public at a price of $22.00 per unit.
	On October 16, 2013, Western conveyed the initial assets at historical cost (the "Contributed Assets") to WNRL, consisting of:
	•	Pipeline and gathering assets consisting of crude oil pipelines and gathering systems located in or near the Delaware Basin in the Permian Basin area of West Texas and southern New Mexico and in the Four Corners area of northwestern New Mexico. These assets serve as a source of crude oil supply to Western’s El Paso, Texas and Gallup, New Mexico refineries (Western’s “El Paso Refinery” and “Gallup Refinery,” respectively).
	•	Terminalling, transportation, and storage assets consisting of terminals and storage assets located on site at each of Western’s El Paso and Gallup Refineries and stand-alone refined products terminals located in Bloomfield and Albuquerque, New Mexico. These assets primarily receive, store, and distribute crude oil, feedstock and refined products produced for Western’s refineries. We also provide fee-based asphalt terminalling and processing services at an asphalt plant and terminal in El Paso and asphalt terminalling services at three stand-alone asphalt terminals located in Albuquerque, New Mexico and Phoenix and Tucson, Arizona.
	Western retained certain assets that are related to the Predecessor’s operations. These assets include Western’s NGL storage facility in Jal, New Mexico and certain inactive portions of the TexNew Mex 16” Pipeline extending from our crude oil station in Star Lake, New Mexico in the Four Corners area to near Maljamar, New Mexico in the Delaware Basin. The estimated historical net book value of these assets included in the Predecessor's Condensed Combined Balance Sheet at September 30, 2013 was $27.0 million.
	In exchange for the Contributed Assets, Western received:
	•	6,998,500 common units and 22,811,000 subordinated units, representing an aggregate 65.3% limited partner interest in WNRL;
	•	all WNRL's incentive distribution rights; and
	•	an aggregate cash distribution of $244.9 million to certain of Western's wholly-owned subsidiaries.
	WNRL received net proceeds of $325.3 million from the sale of the common units to the public, after deducting underwriting discounts and commissions and structuring fees of $22.6 million. WNRL retained $75.0 million of the proceeds for general partnership purposes after the cash distribution to Western and estimated other offering costs of $2.8 million.
	Revolving Credit Facility
	On October 16, 2013, WNRL entered into a $300.0 million senior secured revolving credit agreement ("Credit Agreement") with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. We have the ability to increase the total commitment of the revolving credit facility by up to $200.0 million for a total facility size of up to $500.0 million, subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Credit Agreement includes a $25.0 million sublimit for standby letters of credit and a $10.0 million sublimit for swing line loans. Obligations under the Credit Agreement and certain cash management and hedging obligations are guaranteed by all of our subsidiaries and, with certain exceptions, will be guaranteed by any subsidiaries formed or acquired after the closing of the Offering, and are secured by a first priority lien on substantially all of our material assets. The revolving credit facility will mature on October 16, 2018. Borrowings under the revolving credit facility will bear interest at either a base rate plus an applicable margin ranging from 0.75% to 1.75%, or at LIBOR plus an applicable margin ranging from 1.75% to 2.75%. The applicable margin will vary based upon our Consolidated Total Leverage Ratio, as defined in the Credit Agreement.
	The Credit Agreement contains affirmative and negative covenants customary for revolving credit facilities of this nature that, among other things, limit or restrict our ability to incur or guarantee debt, grant liens on our assets, make investments, make cash distributions, redeem or repurchase units, amend material contracts, engage in business activities (other than our business as described herein), engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets or enter into burdensome agreements or enter into transactions with affiliates on terms that are not arm’s length. Additionally, we are required to maintain certain financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period then ended.
	The Credit Agreement contains events of default customary for revolving credit facilities of this nature, including, but not limited to (and subject to grace periods in certain circumstances), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the Credit Agreement or related documentation, any representation or warranty made in the Credit Agreement or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in our ownership or the ownership or board composition of our general partner, and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the Credit Agreement, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against us and the collateral as may be available to the lenders under the Credit Agreement and related documentation or applicable law.
	Agreements with Western
	The agreements described below became effective on October 16, 2013, concurrent with the closing of the Offering.
	Commercial Agreements
	We derive substantially all of our revenues from two 10-year, fee-based agreements with Western supported by minimum volume commitments and annual inflation adjustments that we and Western may renew for two additional five-year periods upon mutual agreement. Western has committed to provide us with minimum fees based on minimum monthly throughput volumes of crude oil and refined and other products and reserved storage capacity.
	Pipeline and Gathering Services Agreement
	We entered into a pipeline and gathering services agreement with Western under which we agreed to transport crude oil on our Permian Basin system to Western’s El Paso Refinery and on our Four Corners system to Western’s Gallup Refinery. We charge Western fees for pipeline movements, truck offloading and product storage.
	Terminalling, Transportation, and Storage Services Agreement
	We entered into a terminalling, transportation and storage services agreement with Western under which we have agreed to, among other things, distribute products produced at Western’s refineries, connect Western’s refineries to third-party pipelines and systems and provide fee-based asphalt terminalling and processing services. At our network of crude oil and refined products terminals and related assets and storage facilities, we charge Western fees for crude oil, blendstock and refined product storage, shipments into and out of storage, and additive and blending services. At our asphalt plant and terminal in El Paso and our three stand-alone asphalt terminals, we charge Western fees for asphalt storage, shipments into and out of asphalt storage and asphalt processing and blending.
	Western’s obligations under these commercial agreements will not terminate if Western no longer controls our general partner. Our commercial agreements include provisions that permit Western to suspend, reduce or terminate its obligations under the applicable agreement if certain events occur. These events include Western deciding to permanently or indefinitely suspend refining operations at one or both of its refineries, as well as our being subject to certain force majeure events that would prevent us from performing required services under the applicable agreement.
	Omnibus Agreement
	We entered into an omnibus agreement with Western, certain of its subsidiaries and our general partner. The omnibus agreement addresses the following items:
	•	our obligation to reimburse Western for the provision by Western of certain general and administrative services (which reimbursement is in addition to certain expenses of our general partner and its affiliates that are reimbursed under our partnership agreement and services agreement), as well as certain other direct or allocated costs and expenses incurred by Western on our behalf;
	•	our rights of first offer to acquire certain logistics assets from Western;
	•	an indemnity by Western for certain environmental and other liabilities, and our obligation to indemnify Western for events and conditions associated with the operation of our assets that occur after closing of the Offering and for environmental liabilities related to our assets to the extent Western is not required to indemnify us;
	•	Western’s transfer of certain environmental permits related to our assets to us and our use of such permits prior to the transfer thereof; and
	•	the granting of a license from Western to us with respect to use of certain Western trademarks and our granting of a license to Western with respect to use of certain of our trademarks.
	The omnibus agreement generally terminates in the event of a change of control of us or our general partner.
	Services Agreement
	We entered into a services agreement with Western under which we reimburse Western for its provision to us of certain personnel to provide operational services to us and under our supervision in support of our pipelines and gathering assets and terminalling and storage facilities, including routine and emergency maintenance and repair services, routine operational activities, routine administrative services, construction and related services, and such other services as we and Western may mutually agree upon from time to time. Western will prepare a maintenance, operating and capital budget on an annual basis subject to our approval. Western will submit actual expenditures for reimbursement on a monthly basis and we will reimburse Western for any direct costs actually incurred by Western in providing these services.
	We may terminate any of the services provided by the personnel provided by Western upon 30 days’ prior written notice. Either party may terminate this agreement upon prior written notice if the other party is in material default under the agreement and such party fails to cure the material default within 20 business days. The services agreement has an initial term of ten years and may be renewed by two additional five-year terms upon our agreement with Western evidenced in writing prior to the end of the initial term of ten years or the first renewal term of five years. If a force majeure event prevents a party from carrying out its obligations (other than to make payments due) under the agreement, such obligations, to the extent affected by force majeure, will be suspended during the continuation of the force majeure event. These force majeure events include acts of God, strikes, lockouts or other industrial disturbances, wars, riots, fires, floods, storms, orders of courts or governmental authorities, explosions, terrorist acts, accidental disruption of service, breakage, breakdown of machinery, storage tanks or lines of pipe and inability to obtain or unavoidable delays in obtaining material or equipment and any other circumstances not reasonably within the control of the party claiming suspension and which by the exercise of due diligence such party is unable to prevent or overcome.

Summary_of_Accounting_Policies1

Summary of Accounting Policies Level 2 (Policies)	9 Months Ended
	Sep. 30, 2013
Summary of Accounting Policies [Abstract]	'
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. 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 date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Property_Plant_and_Equipment_T

Property, Plant, and Equipment (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Line Items]	'
Property, Plant and Equipment [Table Text Block]	'
	Property, plant and equipment, net was as follows:
		September 30, 2013			December 31, 2012
		(In thousands)
	Buildings and improvements	$	6,619		$	6,023
	Pipelines and related assets	106,931			60,731
	Terminals and related assets	92,505			90,425
	Asphalt plant, terminals and related assets	22,714			22,174
		228,769			179,353
	Accumulated depreciation	(76,501		)	(66,628		)
		152,268			112,725
	Construction in progress	27,462			21,871
	Property, plant and equipment, net	$	179,730		$	134,596

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2013
Accrued Liabilities [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
	Accrued liabilities were as follows:
		September 30,		December 31,
		2013		2012
		(In thousands)
	Property taxes	$	867	$	1,309
	Payroll and related costs	367		646
	Other	36		29
	Accrued liabilities	$	1,270	$	1,984

Commitments_Tables

Commitments (Tables)	9 Months Ended
	Sep. 30, 2013
Annual Minimum Rental Payments under Operating Leases [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	The following table presents our annual minimum rental payments under non-cancelable operating leases that have lease terms of one year or more (in thousands) as of September 30, 2013:
	2013	$	12
	2014	21
	2015	5
	2016	5
	2017	5
	2018 and thereafter	42
		$	90

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transaction [Line Items]	'
Schedule of Related Party Transactions [Table Text Block]	'
	ndirect charges were as follows:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
		(in thousands)
	Indirect charges:
	General and administrative expenses	$	1,148	$	969	$	3,338	$	3,069
	Operating and maintenance expenses	4,303		2,756		12,451		8,456
	Total indirect charges	$	5,451	$	3,725	$	15,789	$	11,525

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Details)	0 Months Ended
	Oct. 16, 2013
Western Refining, Inc. [Member]	'
Subsequent Event [Line Items]	'
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	100.00%
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	65.30%
Public [Member]	'
Subsequent Event [Line Items]	'
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	34.70%
Western Refining Logistics, LP [Member]	'
Subsequent Event [Line Items]	'
Partners' Capital Account, Units, Sold in Public Offering, Over-Allotment Option	2,062,500
Partners' Capital Account, Units, Sold in Public Offering	15,812,500

Summary_of_Accounting_Policies2

Summary of Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounting Policies [Abstract]	'	'	'	'
Revenue, Affiliate Percentage	$0.64	$0.82	$0.73	$0.82

Property_Plant_and_Equipment_D

Property, Plant, and Equipment (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Depreciation, Depletion and Amortization	$4,057,000	$2,872,000	$9,873,000	$8,705,000	'
Proceeds from Sale of Property, Plant, and Equipment	'	'	'	200,000	'
Property, Plant and Equipment, Gross	228,769,000	'	228,769,000	'	179,353,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	-76,501,000	'	-76,501,000	'	-66,628,000
Property, Plant and Equipment, Net, Excluding Construction in Progress	152,268,000	'	152,268,000	'	112,725,000
Construction in Progress, Gross	27,462,000	'	27,462,000	'	21,871,000
Property, Plant and Equipment, Net	179,730,000	'	179,730,000	'	134,596,000
Gain (Loss) on Disposition of Property Plant Equipment	'	'	'	300,000	'
Building and Building Improvements [Member]	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property, Plant and Equipment, Gross	6,619,000	'	6,619,000	'	6,023,000
Pipelines [Member]	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property, Plant and Equipment, Gross	106,931,000	'	106,931,000	'	60,731,000
Terminals and Related Assets [Member]	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property, Plant and Equipment, Gross	92,505,000	'	92,505,000	'	90,425,000
Asphalt Terminals [Member]	'	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Property, Plant and Equipment, Gross	$22,714,000	'	$22,714,000	'	$22,174,000

Accrued_Liabilities_Details

Accrued Liabilities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Schedule of Accrued Liabilities [Line Items]	'	'
Employee-related Liabilities, Current	$367	$646
Accrual for Taxes Other than Income Taxes, Current	867	1,309
Other Accrued Liabilities, Current	36	29
Accrued Liabilities, Current	$1,270	$1,984

Income_Tax_Details

Income Tax (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$0	$0	$0	$0	'
Accrued Income Taxes	0	'	0	'	0
Unrecognized Tax Benefits	$0	'	$0	'	$0

Commitments_Details

Commitments (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Other Commitments [Line Items]	'	'	'	'
Operating Leases, Rent Expense	$0	$0	$0	$0
Operating Leases, Future Minimum Payments Due, Next Twelve Months	12,000	'	12,000	'
Operating Leases, Future Minimum Payments, Due in Two Years	21,000	'	21,000	'
Operating Leases, Future Minimum Payments, Due in Three Years	5,000	'	5,000	'
Operating Leases, Future Minimum Payments, Due in Four Years	5,000	'	5,000	'
Operating Leases, Future Minimum Payments, Due in Five Years	5,000	'	5,000	'
Operating Leases, Future Minimum Payments, Due Thereafter	42,000	'	42,000	'
Operating Leases, Future Minimum Payments Due	$90,000	'	$90,000	'

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transaction [Line Items]	'	'	'	'
Related Party Transaction, Expenses from Transactions with Related Party	$5,451,000	$3,725,000	$15,789,000	$11,525,000
Revenue, Affiliate Percentage	0.64	0.82	0.73	0.82
General and Administrative Expense [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Related Party Transaction, Expenses from Transactions with Related Party	1,148,000	969,000	3,338,000	3,069,000
Operating Expense [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Related Party Transaction, Expenses from Transactions with Related Party	$4,303,000	$2,756,000	$12,451,000	$8,456,000

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Oct. 16, 2013	Sep. 30, 2013	Oct. 16, 2013	Oct. 16, 2013	Oct. 16, 2013	Oct. 16, 2013	Oct. 16, 2013	Oct. 16, 2013
In Millions, except Share data, unless otherwise specified			Standby Letters of Credit [Member]	Loans [Member]	Western Refining Logistics, LP [Member]	Western Refining, Inc. [Member]	Revolving Credit Agreement [Member]	Revolving Credit Agreement [Member]
							Minimum [Member]	Maximum [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'
Partners' Capital Account, Units, Sold in Public Offering	'	'	'	'	15,812,500	'	'	'
Property, Plant, and Equipment, Historical Net Book Value	'	$27	'	'	'	'	'	'
Debt Issuance Cost	'	'	'	'	2.8	'	'	'
Partners' Capital Account, Units, Sold in Public Offering, Over-Allotment Option	'	'	'	'	2,062,500	'	'	'
Sale of Stock, Price Per Share	'	'	'	'	$22	'	'	'
Common Units, Received by Western Refining, Inc. in Exchange for Contributed Assets	'	'	'	'	'	6,998,500	'	'
Subordinated Units, Received by Western Refining, Inc. in Exchange for Contributed Assets	'	'	'	'	'	22,811,000	'	'
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	'	'	'	'	'	65.30%	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	'	'	'	'	244.9	'	'	'
Proceeds from Issuance of Common Limited Partners Units	'	'	'	'	325.3	'	'	'
Expense Related to Distribution or Servicing and Underwriting Fees	'	'	'	'	22.6	'	'	'
Retained Working Capital	'	'	'	'	75	'	'	'
Line of Credit Facility, Current Borrowing Capacity	300	'	'	'	'	'	'	'
Line of Credit Facility, Difference Between Current Borrowing Capacity and Maximum Borrowing Capacity	200	'	'	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	500	'	'	'	'	'	'	'
Sublimit, Revolving Credit Facility	'	'	$25	$10	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	'	0.75%	1.75%
Debt Instrument, Basis Spread on Variable Rate	'	'	'	'	'	'	1.75%	2.75%