Western Refining Logistics (WNRL) 10-Q 6 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	6 Months Ended
	Jun. 30, 2015	Jul. 31, 2015	Jun. 30, 2014
Entity Information [Line Items]
Entity Registrant Name	Western Refining Logistics, LP
Entity Central Index Key	1,581,908
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 517,226,875
Common Units [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		24,016,748
Subordinated Units [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		22,811,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 78,550	$ 54,298
Accounts receivable:
Affiliate	59,589	52,056
Third-party, net of a reserve for doubtful accounts of $195 and $107, respectively	69,833	54,785
Inventories	16,171	14,483
Prepaid expenses	7,996	8,276
Other current assets	3,950	2,550
Total current assets	236,089	186,448
Property, plant and equipment, net	190,414	182,545
Intangible assets, net	3,908	4,185
Other assets, net	11,206	5,095
Total assets	441,617	378,273
Accounts payable:
Third-party	124,174	105,715
Affiliate	15,318	11,455
Accrued liabilities, including deferred revenue from affiliate of $9,226 and $6,779, respectively	29,815	19,197
Total current liabilities	169,307	136,367
Long-term liabilities:
Long-term debt	300,000	269,000
Total long-term liabilities	$ 300,000	$ 269,000
Commitments and contingencies
Equity (Deficit):
General partner	$ (155)	$ 0
Common unitholders - Public (15,858,156 and 15,823,408 units issued and outstanding, respectively)	327,546	327,592
Common unitholders - Western (8,158,592 units issued and outstanding)	(94,687)	(94,583)
Subordinated unitholders - Western (22,811,000 units issued and outstanding)	(260,394)	(260,103)
Total equity	(27,690)	(27,094)
Total liabilities and equity	$ 441,617	$ 378,273

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Deferred revenue - affiliate	$ 9,226	$ 6,779
Allowance for Doubtful Accounts Receivable, Current	$ 195	$ 107
Public [Member] | Common Units [Member]
Limited Partners' Capital Account, Units Outstanding	15,858,156	15,823,408
Western Refining, Inc. [Member] | Common Units [Member]
Limited Partners' Capital Account, Units Outstanding	8,158,592	8,158,592
Western Refining, Inc. [Member] | Subordinated Units [Member]
Limited Partners' Capital Account, Units Outstanding	22,811,000	22,811,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Revenues:
Fee based revenue, affiliate	$ 46,062	$ 44,456		$ 91,540	$ 84,027
Fee based revenue, third-party	679	657		1,302	1,358
Sales based revenue, affiliate	164,576	229,265		297,347	426,278
Sales based revenue, third-party	523,184	695,959		951,708	1,323,284
Total revenues	734,501	970,337		1,341,897	1,834,947
Cost of products sold:
Affiliate	162,191	229,265		292,699	426,278
Third-party	501,835	676,461		913,028	1,284,265
Operating and maintenance expenses	37,355	36,974		72,992	70,657
General and administrative expenses	6,250	5,691		12,181	10,888
Loss (gain) on disposal of assets, net	(160)	18		(244)	18
Depreciation and amortization	4,737	4,454		9,475	8,606
Total operating costs and expenses	712,208	952,863		1,300,131	1,800,712
Operating income	22,293	17,474		41,766	34,235
Other income (expense):
Interest expense and other financing costs	(6,248)	(361)		(10,212)	(722)
Other income, net	18	32		35	75
Net income before income taxes	16,063	17,145		31,589	33,588
Provision for income taxes	(148)	(85)		(351)	(204)
Net income	15,915	17,060		31,238	33,384
Net income attributable to General Partner	0	6,085	[1]	0	11,476	[1]
Net income attributable to limited partners	$ 15,915	$ 10,975		$ 31,238	$ 21,908
Earnings Per Share [Abstract]
Distribution Made to Limited Partner, Distributions Declared, Per Unit	$ 0.3475	$ 0.2975		$ 0.6800	$ 0.5382
Common Units [Member]
Earnings Per Share [Abstract]
Earnings Per Share, Basic	0.34	0.24		0.66	0.48
Earnings Per Share, Diluted	$ 0.34	$ 0.24		$ 0.66	$ 0.48
Weighted Average Number of Shares Outstanding, Basic	24,017	22,811		24,001	22,811
Weighted Average Number of Shares Outstanding, Diluted	24,051	22,861		24,023	22,838
Subordinated Units [Member]
Earnings Per Share [Abstract]
Earnings Per Share, Basic and Diluted	$ 0.34	$ 0.24		$ 0.66	$ 0.48
Weighted Average Number of Shares Outstanding, Basic and Diluted	22,811	22,811		22,811	22,811
[1]	For historical periods prior to the Wholesale Acquisition, we have applied the two-class method to calculate earnings per unit. The net income of WRW prior to the Wholesale Acquisition was allocated entirely to the general partner.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income	$ 31,238	$ 33,384
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,475	8,606
Reserve for doubtful accounts	88	0
Amortization of loan fees	579	259
Unit-based compensation expense	920	581
Loss (gain) on disposal of assets, net	(244)	18
Changes in operating assets and liabilities:
Accounts receivable - Third-party	(15,136)	(424)
Accounts receivable - Affiliate	(7,533)	(1,045)
Inventories	(1,688)	(593)
Prepaid expenses	280	(1,374)
Other assets	(796)	20
Accounts payable and accrued liabilities	30,998	2,612
Other long-term liabilities	0	5
Net cash provided by operating activities	48,181	42,049
Cash flows from investing activities:
Capital expenditures	(16,412)	(12,087)
Distribution to Predecessor affiliate		(10,072)
Proceeds from sale of assets	290	57
Net cash used in investing activities	(16,122)	(22,102)
Cash flows from financing activities:
Additions to long-term debt	300,000	0
Payments on revolving credit facility	(269,000)	0
Deferred financing costs	(6,820)	0
Quarterly distributions to Western	(21,215)	(16,043)
Quarterly distributions to non-controlling interest holders	(10,772)	(8,510)
Net cash used in financing activities	(7,807)	(24,553)
Net change in cash and cash equivalents	24,252	(4,606)
Cash and cash equivalents at beginning of period	54,298	84,004
Cash and cash equivalents at end of period	78,550	79,398
Supplemental disclosure of cash flow information:
Interest paid	957	453
Income taxes paid	581	0
Supplemental disclosure of non-cash investing activities:
Accrued capital expenditures	$ 3,155	$ 260

Organization

Organization	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization Western Refining Logistics, LP ("WNRL" or the "Partnership") is a Delaware limited partnership formed in July 2013 by Western Refining Logistics GP, LLC ("WRGP" or the "General Partner"), our general partner. WRGP is 100% owned by Western Refining, Inc. ("Western") and holds all of the non-economic general partner interests in WNRL. WNRL is a growth-oriented partnership that was formed to own, operate, develop and acquire logistics and related assets and businesses including terminals, storage tanks, pipelines and other logistics assets related to the terminalling, transportation, storage and distribution of crude oil and refined products. WNRL's assets include approximately 300 miles of pipelines, 8.1 million barrels of active storage capacity, terminal facilities and a fleet of transport units that distribute wholesale petroleum products and transport crude oil. On October 15, 2014, we acquired all of the outstanding limited liability company interests of Western Refining Wholesale, LLC (“WRW”), which owned substantially all of Western’s wholesale assets in the Southwest U.S. We acquired these interests pursuant to a Contribution, Conveyance and Assumption Agreement, dated September 25, 2014, as amended (the “Contribution Agreement”), by and among us, Western, Western Refining Southwest, Inc., a wholly-owned indirect subsidiary of Western ("WRSW"), and our general partner, in exchange for consideration of $320 million in cash and 1,160,092 additional common units. We refer to this transaction as the "Wholesale Acquisition." We funded the cash payment for the Wholesale Acquisition through $269 million in borrowings under our $300 million Senior Secured Revolving Credit Facility ("Revolving Credit Facility") and $51 million from cash on hand. The issuance of these additional units to Western increased Western's limited partner interest in WNRL to 66.2% at the acquisition date. During the first quarter of 2015, WNRL issued additional units to common unitholders through our equity based compensation program, reducing Western's limited partner interest in WNRL to 66.1% . Public unitholders own the remaining 33.9% limited partner interest. See Note 12, Equity for additional information regarding limited partner interests. Our operations include two business segments: the logistics segment and the wholesale segment. See Note 4, Segment Information , for further discussion of our business segments. Prior to the Wholesale Acquisition, WNRL generated its revenues principally based on fees charged for logistics services. Following the Wholesale Acquisition, a significant portion of our revenues result from product sales to third-party and affiliate customers. The financial statements presented in this Quarterly Report on Form 10-Q have been retrospectively adjusted to include the consolidated financial results of the WRW assets prior to October 15, 2014. The balance sheets as of June 30, 2015 and December 31, 2014 , presents solely the consolidated financial position of WNRL. We recorded the purchase of WRW's assets at Western's historical book value, which was required for accounting purposes, to treat the purchase as a reorganization of entities under common control.

Basis of Presentation, Signific

Basis of Presentation, Significant Accounting Policies and Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated 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, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2015 , are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 , or for any other period. The Condensed Consolidated Balance Sheet at December 31, 2014 , 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. We have not reported comprehensive income due to the absence of items of other comprehensive income or loss during the periods presented. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2014 . Financial Instruments and Fair Value Financial instruments that potentially subject us to concentrations of credit risk primarily consist of accounts receivable. We believe that our credit risk is minimized as a result of the credit quality of our customer base. The carrying amounts of cash and cash equivalents, which we consider Level 1 assets, approximated their fair values at June 30, 2015 and December 31, 2014 , due to their short-term maturities. Use of Estimates The preparation of financial statements in conformity 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 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 Effective January 1, 2015, we adopted the accounting and reporting requirements included in the Accounting Standards Codification ("ASC") for asset disposals that represent a strategic shift that will have a significant impact on the entity’s operations and financial results. These requirements have been applied prospectively. Also effective January 1, 2015, we adopted the ASC requirements related to master limited partnership entities' reporting of their earnings per unit, under the two-class method, that include the retrospective allocation of historical earnings of assets contributed from the parent entity. Our adoption of these changes effective January 1, 2015, had no impact on our financial position, results of operations or cash flows. From time to time, new accounting pronouncements are issued by various standard setting bodies that may have an impact on our accounting and reporting. We are currently evaluating the effect that certain of these new accounting requirements may have on our accounting and related reporting and disclosures in our consolidated financial statements. • Recognition and reporting of revenues - the requirements were amended to remove inconsistencies in revenue requirements and to provide a more complete framework for addressing revenue issues across a broad range of industries and transaction types. The revised standard’s core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. These provisions are effective January 1, 2018, and are to be applied retrospectively, with early adoption permitted for periods beginning after December 15, 2016, and interim periods thereafter. • Consolidation considerations - reporting entities are required to evaluate whether certain legal entities should be consolidated effective for interim and annual periods beginning after December 15, 2015. • Evaluation of going concern - management of an entity is required to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and to provide related footnote disclosures. The new requirements will become effective for annual periods beginning after December 15, 2016, and interim periods thereafter with early application permitted. The changed requirements are intended to reduce diversity in the timing and content of footnote disclosures. • Presentation of debt issuance costs - debt issuance costs are presented as an offset to the related debt and will become effective for interim and annual periods beginning after December 15, 2015. • Subsequent measurement of inventories - inventories at the end of each reporting period will be measured at the lower of cost or net realizable value. The revised provisions are effective for interim and annual periods beginning after December 15, 2016, and are to be applied retrospectively, with early adoption permitted.

Acquisitions (Notes)

Acquisitions (Notes)	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	3. Acquisitions On October 15, 2014 (the "Closing Date"), under the terms of the Contribution Agreement, WNRL purchased all of the outstanding limited liability company interests of WRW from WRSW, in exchange for $320 million of cash and 1,160,092 common units representing limited partner interests in WNRL. The issuance of these units to Western increased Western's limited partner interest in WNRL to 66.2% . We funded the cash consideration through $269 million in new borrowings under the Revolving Credit Facility and $51 million from cash on hand. At the Closing Date, WNRL purchased substantially all of Western’s southwest wholesale assets including assets and related inventories of WRW's lubricant distribution, southwest bulk petroleum fuels distribution and products transportation. We treated the purchase of WRW's assets as a reorganization of entities under common control as required for accounting purposes and, as such, we recorded the purchased assets at Western's historical book value. In connection with the Contribution Agreement, we entered into wholesale commercial agreements with Western that have initial ten year terms. See Note 18, Related Party Transactions , to our condensed consolidated financial statements for additional information regarding the commercial agreements.

Segment Information (Notes)

Segment Information (Notes)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	4. Segment Information Our operations are organized into two operating segments based on marketing criteria and the nature of our products and services and our types of customers. These segments are logistics and wholesale. Logistics . Our pipeline and gathering assets are positioned to support crude oil supply options for Western’s El Paso and Gallup Refineries as well as third parties and consist of crude oil pipelines and gathering assets located primarily in the Delaware Basin and in the Four Corners area of Northwestern New Mexico. These systems gather and transport crude oil by pipeline from various production locations to Western’s refineries utilizing approximately 300 miles of pipeline; 29 crude oil storage tanks with a total combined active shell storage capacity of 620,000 barrels; eight truck loading and unloading locations; and 14 pump stations. Our terminalling, transportation and storage assets support crude oil supply and refined product distribution for Western’s El Paso and Gallup Refineries as well as third parties and primarily consist of storage tanks, terminals, transportation and other assets located in El Paso, Texas, Gallup, Bloomfield and Albuquerque, New Mexico and Phoenix and Tucson, Arizona. These assets include crude oil, feedstock, blendstock, refined product and asphalt storage tanks with a total combined shell storage capacity of 7.4 million barrels; truck loading racks; railcar loading racks; pump stations and pipeline and related logistics assets to service Western’s operations. Wholesale. Our wholesale segment includes the operations of several lubricant and bulk petroleum distribution plants and a fleet of crude oil and refined product and lubricant delivery trucks. Our wholesale segment distributes commercial wholesale petroleum products primarily in Arizona, California, Colorado, Nevada, New Mexico and Texas. The wholesale segment purchases petroleum fuels and lubricants from Western's refining segment and from third-party suppliers. Segment Accounting Principles. Operating income for each segment consists of net revenues less cost of products sold; direct operating expenses; selling, general and administrative expenses; net impact of the disposal of assets and depreciation and amortization. Activities of our business that are not included in the two segments mentioned above are included in the "Other" category. These activities consist primarily of corporate staff operations and other items that are not specific to the normal business of any one of our two operating segments. The total assets of each segment consist primarily of cash and cash equivalents; inventories; net accounts receivable; net property, plant and equipment; net intangible assets and net other assets directly associated with the individual segment’s operations. Included in the total assets of the corporate operations are cash and cash equivalents; various net accounts receivable; prepaid expenses and other long-term assets. We recorded the acquisition of WRW's assets at Western's historical book value as the purchase was considered a reorganization of entities under common control. The information contained herein for WNRL has been retrospectively adjusted to include the historical results of the WRW assets acquired for periods prior to the effective date of the transaction. Our financial information includes the historical results of WNRL that we have retrospectively adjusted due to the Wholesale Acquisition. Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three and six months ended June 30, 2015 and 2014 , are presented below: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands) Operating Results: Logistics Revenues: Affiliate $ 34,876 $ 34,324 $ 69,651 $ 66,380 Revenues: Third-party 679 657 1,302 1,358 Total revenues $ 35,555 $ 34,981 $ 70,953 $ 67,738 Wholesale Revenues: Affiliate $ 175,762 $ 239,397 $ 319,236 $ 443,925 Revenues: Third-party 523,184 695,959 951,708 1,323,284 Total revenues $ 698,946 $ 935,356 $ 1,270,944 $ 1,767,209 Consolidated revenues $ 734,501 $ 970,337 $ 1,341,897 $ 1,834,947 Operating income (loss) Logistics $ 13,236 $ 12,944 $ 26,476 $ 25,795 Wholesale 12,171 6,625 21,160 12,744 Other (3,114 ) (2,095 ) (5,870 ) (4,304 ) Operating income from segments 22,293 17,474 41,766 34,235 Other income (expense), net (6,230 ) (329 ) (10,177 ) (647 ) Consolidated income before income taxes $ 16,063 $ 17,145 $ 31,589 $ 33,588 Depreciation and amortization Logistics $ 3,630 $ 3,467 $ 7,291 $ 6,711 Wholesale 1,107 987 2,184 1,895 Consolidated depreciation and amortization $ 4,737 $ 4,454 $ 9,475 $ 8,606 Capital expenditures Logistics $ 6,851 $ 2,773 $ 12,366 $ 8,677 Wholesale 999 935 4,046 3,410 Consolidated capital expenditures $ 7,850 $ 3,708 $ 16,412 $ 12,087 Total assets Logistics $ 167,210 $ 149,122 Wholesale 185,523 63,808 Other 88,884 95,607 Consolidated total assets $ 441,617 $ 308,537

Earnings per Unit (Notes)

Earnings per Unit (Notes)	6 Months Ended
	Jun. 30, 2015
Earnings Per Unit [Abstract]
Earnings Per Share [Text Block]	5. Earnings Per Unit Earnings in excess of distributions are allocated to the 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. Diluted net income per unit includes the effects of potentially dilutive units of our common units that consist of unvested phantom units. These units are non-participating securities due to the forfeitable nature of their associated distribution equivalent rights, prior to vesting, and we do not consider the units in the two-class method when calculating the net income per unit. Basic and diluted net income per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. In addition to the common and subordinated units, we have identified the general partner interest and incentive distribution rights as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners that is based on the weighted-average number of common units outstanding during the period. We make incentive distribution payments to our general partner when our per unit distribution amount exceeds the target distribution. During the three and six months ended June 30, 2015 , we made incentive distribution right payments of $0.14 million and $0.16 million , respectively, to our general partner. We made no incentive distribution right payments to our general partner prior to the first quarter of 2015. Refer to Note 12, Equity , for further information regarding incentive distribution rights. The calculation of net income per unit for the three and six months ended June 30, 2015 and 2014 , respectively, is as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands, except per unit data) Net income $ 15,915 $ 17,060 $ 31,238 $ 33,384 Net income attributable to general partner (1) — 6,085 — 11,476 Net income attributable to limited partners 15,915 10,975 31,238 21,908 General partner distributions (139 ) — (155 ) — Limited partners' distributions on common units (8,346 ) (6,786 ) (16,320 ) (12,277 ) Limited partners' distributions on subordinated units (7,927 ) (6,786 ) (15,512 ) (12,277 ) Distributions less than (greater than) earnings $ (497 ) $ (2,597 ) $ (749 ) $ (2,646 ) General partners' earnings: Distributions $ 139 $ — $ 155 $ — Allocation of distributions less than (greater than) earnings — 6,085 — 11,476 Total general partners' earnings $ 139 $ 6,085 $ 155 $ 11,476 Limited partners' earnings on common units: Distributions $ 8,346 $ 6,786 $ 16,320 $ 12,277 Allocation of distributions less than (greater than) earnings (255 ) (1,298 ) (384 ) (1,323 ) Total limited partners' earnings on common units $ 8,091 $ 5,488 $ 15,936 $ 10,954 Limited partners' earnings on subordinated units: Distributions $ 7,927 $ 6,786 $ 15,512 $ 12,277 Allocation of distributions less than (greater than) earnings (242 ) (1,299 ) (365 ) (1,323 ) Total limited partners' earnings on subordinated units $ 7,685 $ 5,487 $ 15,147 $ 10,954 Weighted average limited partner units outstanding: Common units - basic 24,017 22,811 24,001 22,811 Common units - diluted 24,051 22,861 24,023 22,838 Subordinated units - basic and diluted 22,811 22,811 22,811 22,811 Net income per limited partner unit: Common - basic $ 0.34 $ 0.24 $ 0.66 $ 0.48 Common - diluted 0.34 0.24 0.66 0.48 Subordinated - basic and diluted 0.34 0.24 0.66 0.48 (1) For historical periods prior to the Wholesale Acquisition, we have applied the two-class method to calculate earnings per unit. The net income of WRW prior to the Wholesale Acquisition was allocated entirely to the general partner.

Inventories (Notes)

Inventories (Notes)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	6. Inventories Inventories were as follows: June 30, December 31, (In thousands) Lubricants $ 15,991 $ 14,241 Refined products 180 242 Inventories $ 16,171 $ 14,483

Property, Plant and Equipment,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	7. Property, Plant and Equipment, Net Property, plant and equipment, net was as follows: June 30, December 31, (In thousands) Buildings and improvements $ 32,379 $ 31,444 Pipelines and related assets 92,084 82,637 Terminals and related assets 114,940 113,955 Asphalt plant, terminals and related assets 27,508 23,007 Wholesale and related assets 31,773 31,153 298,684 282,196 Accumulated depreciation (108,270 ) (99,651 ) Property, plant and equipment, net $ 190,414 $ 182,545 Depreciation expense was $4.6 million , $9.2 million , $4.3 million and $8.3 million for the three and six months ended June 30, 2015 and 2014 , respectively.

Intangible Assets, Net (Notes)

Intangible Assets, Net (Notes)	6 Months Ended
	Jun. 30, 2015
Finite-Lived Intangible Assets, Net [Abstract]
Intangible Assets Disclosure [Text Block]	8. Intangible Assets, Net Our intangible assets consist of customer lists. A summary of our intangible assets, net is presented in the table below: June 30, December 31, (In thousands) Gross carrying value $ 7,551 $ 7,551 Accumulated amortization (3,643 ) (3,366 ) Intangible assets, net $ 3,908 $ 4,185 Intangible asset amortization expense was $0.1 million and $0.3 million for the three and six months ended June 30, 2015 , respectively, and for the three and six months ended June 30, 2014 , respectively, based upon estimates of useful lives ranging from 7 to 15 years. The weighted average amortization period as of June 30, 2015 and December 31, 2014 was 7.0 and 7.5 years, respectively. Estimated amortization expense for the indicated periods is as follows (in thousands): Remainder of 2015 $ 278 2016 556 2017 556 2018 556 2019 556 2020 545

Other Assets (Notes)

Other Assets (Notes)	6 Months Ended
	Jun. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets Disclosure [Text Block]	9. Other Assets Other assets, net of amortization, were as follows: June 30, December 31, (In thousands) Unamortized loan fees $ 8,225 $ 1,984 Notes receivable 1,733 1,493 Other 1,248 1,618 Other assets, net of amortization $ 11,206 $ 5,095 The majority of the increase in other assets was due to the financing costs incurred in connection with our issuance of debt during the first quarter of 2015. See Note 11, Debt , for further discussion of the issuance and related fees.

Accrued Liabilities

Accrued Liabilities	6 Months Ended
	Jun. 30, 2015
Accrued Liabilities [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	10. Accrued Liabilities Accrued liabilities were as follows: June 30, December 31, (In thousands) Deferred revenue - affiliate $ 9,226 $ 6,779 Interest 8,688 14 Excise and other taxes 8,067 7,203 Payroll and related costs 1,950 2,497 Property taxes 769 1,360 Branding 580 602 Other 535 742 Accrued liabilities $ 29,815 $ 19,197

Debt (Notes)

Debt (Notes)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	11. Debt Revolving Credit Facility Our $300.0 million senior secured Revolving Credit Facility matures on October 16, 2018. We have the ability to increase the total commitment of our 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 and to the satisfaction of certain conditions. The Revolving Credit Facility includes a $25.0 million sub-limit for standby letters of credit and a $10.0 million sub-limit for swing line loans. Obligations under the Revolving Credit Facility and certain cash management obligations are guaranteed by all of our subsidiaries and are secured by a first priority lien on substantially all of our and our subsidiaries' significant assets. Our creditors under the Revolving Credit Facility have no recourse to Western's assets. Borrowings under our Revolving Credit Facility 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 on our Consolidated Total Leverage Ratio, as defined in the Revolving Credit Facility. As of June 30, 2015 , the availability under the Revolving Credit Facility was $299.3 million . This availability is net of $0.7 million in outstanding letters of credit. We had no direct or swing line borrowings outstanding under our Revolving Credit Facility as of June 30, 2015 . The Revolving Credit Facility contains covenants that limit or restrict our ability to make cash distributions. We are required to maintain certain financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period. 7.5% Senior Notes On February 11, 2015, we entered into an Indenture (the “Indenture”) among the Partnership, WNRL Finance Corp., a Delaware corporation and 100% owned subsidiary of the Partnership (“Finance Corp.” and together with the Partnership, the “Issuers”), the Guarantors named therein and U.S. Bank National Association, as trustee (the “Trustee”) under which the Issuers issued $300.0 million in aggregate principal amount of 7.5% Senior Notes due 2023 (the "WNRL 2023 Senior Notes"). The Partnership will pay interest on the WNRL 2023 Senior Notes semi-annually in cash in arrears on February 15 and August 15 of each year, beginning on August 15, 2015. The WNRL 2023 Senior Notes will mature on February 15, 2023. Proceeds from the WNRL 2023 Senior Notes were used to repay $269.0 million of then outstanding borrowings under our Revolving Credit Facility. The estimated fair value of the WNRL 2023 Senior Notes was $312.0 million as of June 30, 2015 . We incurred financing costs associated with the issuance of the WNRL 2023 Senior Notes of $6.8 million that is included, net of amortization, in other assets in the Condensed Consolidated Balance Sheet as of June 30, 2015 . The WNRL 2023 Senior Notes are fully and unconditionally and jointly and severally guaranteed on a senior unsecured basis by all of WNRL's current 100% owned subsidiaries, with the exception of Finance Corp. Finance Corp. is a minor subsidiary of WNRL and is a co-issuer of the WNRL 2023 Senior Notes. The co-issuance between WNRL and the Finance Corp. is on a joint and several basis. WNRL has no independent assets or operations. There are no significant restrictions on the ability of WNRL or its subsidiary guarantors and Finance Corp. to obtain or transfer funds from its subsidiary guarantors by dividend or loan. None of the subsidiary guarantors’ and Finance Corp.'s assets represent restricted assets. The subsidiary guarantees of the WNRL 2023 Senior Notes are subject to certain automatic customary releases, including upon the sale, disposition or transfer of capital stock or substantially all of the assets (including by way of merger) of a subsidiary guarantor to a Person other than the Partnership or one of its restricted subsidiaries, designation of a subsidiary guarantor as an unrestricted subsidiary in accordance with the indenture, a legal defeasance or covenant defeasance, liquidation or dissolution of the subsidiary guarantor, and a subsidiary guarantor ceasing to guarantee debt of the Partnership, Finance Corp. or any other guarantor under a credit facility, as defined in the indenture governing the WNRL 2023 Senior Notes. The Partnership’s subsidiaries may not sell or otherwise dispose of all or substantially all of their properties or assets to, or consolidate with or merge into, another company if such a sale would cause a default under the indenture governing the WNRL 2023 Senior Notes. The Indenture contains covenants that limit WNRL’s and its restricted subsidiaries’ ability to, among other things: (i) incur, assume or guarantee additional indebtedness or issue preferred units, (ii) create liens to secure indebtedness, (iii) pay distributions on equity securities, repurchase equity securities or redeem subordinated indebtedness, (iv) make investments, (v) effect distributions, loans or other asset transfers from the Partnership’s restricted subsidiaries, (vi) consolidate with or merge with or into, or sell substantially all of the Partnership’s properties to, another person, (vii) sell or otherwise dispose of assets, including equity interests in subsidiaries and (viii) enter into transactions with affiliates. These covenants are subject to a number of important limitations and exceptions. The Indenture also provides for events of default, which, if any of them occurs, would permit or require the principal, premium, if any, and interest on all the then outstanding Notes to be due and payable immediately. In connection with the issuance of the WNRL 2023 Senior Notes, we entered into a registration rights agreement, dated February 11, 2015 (the “Registration Rights Agreement”), with the initial purchasers. Under the Registration Rights Agreement, we agreed to register notes having substantially identical terms as the WNRL 2023 Senior Notes with the U.S. Securities and Exchange Commission (the "SEC") as part of an offer to exchange the WNRL 2023 Senior Notes for freely tradable exchange notes. We filed a related Form S-4 on May 22, 2015, that was declared effective by the SEC on June 8, 2015. The exchange offer expired on July 8, 2015. Effective on July 9, 2015, we exchanged all of the previously issued WNRL 2023 Senior Notes for new notes due 2023 that are registered under the Securities Act of 1933, as amended.

Equity (Notes)

Equity (Notes)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	12. Equity We had 15,858,156 outstanding common units held by the public as of June 30, 2015 , including the net settlement and issuance of 34,748 of common units upon the vesting of phantom units from our Western Refining Logistics, LP 2013 Long-Term Incentive Plan (the "LTIP") on March 26, 2015. Western owned 8,158,592 of our common units and 22,811,000 of our subordinated units constituting an aggregate limited partner interest of 66.1% as of June 30, 2015 . In accordance with our partnership agreement, Western's subordinated units will convert to common units once we have met specified distribution targets and successfully completed other tests set forth in our partnership agreement. Changes to equity during the six months ended June 30, 2015 , were as follows: General Common - Common - Subordinated - Partner Public Western Western Total (In thousands) Balance at December 31, 2014 $ — $ 327,592 $ (94,583 ) $ (260,103 ) $ (27,094 ) Unit-based compensation — 374 — — 374 Distributions to partners declared (155 ) (10,772 ) (5,548 ) (15,512 ) (31,987 ) Net income attributable to limited partners — 10,573 5,444 15,221 31,238 Other — (221 ) — — (221 ) Balance at June 30, 2015 $ (155 ) $ 327,546 $ (94,687 ) $ (260,394 ) $ (27,690 ) Issuance of Additional Interests Our partnership agreement authorizes us to issue additional partnership interests for the consideration and on the terms and conditions determined by our general partner without the approval of the unitholders. We may fund future acquisitions through the issuance of additional common units, subordinated units or other partnership interests. Holders of any additional common units we issue will be entitled to share proportionally in accordance with their respective percentage interests with the then-existing common unitholders in our distributions of available cash. See Note 13, Equity-Based Compensation , for further information. Allocations of Net Income Our partnership agreement contains provisions for the allocation of net income and loss to the unitholders and the general partner. For purposes of maintaining partner capital accounts, the partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive distribution right payments allocated 100% to the general partner. Percentage Allocations of Available Cash from Operating Surplus The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner (as the holder of our incentive distribution rights) 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 available cash 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 are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below assume our general partner has not transferred its incentive distribution rights and there are no arrearages on common units. Total Quarterly Distribution per Unit Target Amount Marginal Percentage Interest in Distributions Unitholders General Partner Minimum Quarterly Distribution $0.2875 100.0 % — First Target Distribution above $0.2875 up to $0.3306 100.0 % — Second Target Distribution above $0.3306 up to $0.3594 85.0 % 15.0 % Third Target Distribution above $0.3594 up to $0.4313 75.0 % 25.0 % Thereafter above $0.4313 50.0 % 50.0 % The table below summarizes our 2015 quarterly distribution declarations, payments and scheduled payments through July 31, 2015 : Declaration Date Record Date Payment Date Distribution per Common and Subordinated Unit January 30, 2015 February 13, 2015 February 23, 2015 $ 0.3325 May 1, 2015 May 15, 2015 May 26, 2015 0.3475 July 31, 2015 August 14, 2015 August 24, 2015 0.3650 Total $ 1.0450 During the first and second quarters of 2015, we declared and paid distributions that were in excess of the target distribution amounts set forth in our partnership agreement, resulting in distributions to our general partner as the holder of incentive distribution rights. The total quarterly cash distributions made to general and limited partners for the three and six months ended June 30, 2015 and 2014 , respectively, is as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands, except per unit data) General partners' distributions: General partner's incentive distribution rights $ 139 $ — $ 155 $ — Total general partner's distributions $ 139 $ — $ 155 $ — Limited partners' earnings on common units: Common $ 8,346 $ 6,786 $ 16,320 $ 12,277 Subordinated 7,927 6,786 15,512 12,277 Total limited partners' distributions 16,273 13,572 31,832 24,554 Total cash distributions $ 16,412 $ 13,572 $ 31,987 $ 24,554 Cash distributions per limited partner unit $ 0.3475 $ 0.2975 $ 0.6800 $ 0.5382 In June 2015, the SEC declared effective a universal shelf Registration Statement on Form S-3 we had previously filed to register the sale of up to $1 billion in equity or debt securities of us and certain of our subsidiaries. We may over time, and subject to market conditions, in one or more offerings, offer and sell any combination of the securities described in the prospectus.

Equity-Based Compensation (Note

Equity-Based Compensation (Notes)	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	13. Equity-Based Compensation Our general partner's board of directors adopted the LTIP for the benefit of employees, consultants and non-employee directors of our general partner and its affiliates. Awards granted under the LTIP vest over a scheduled vesting period and their market value at the date of the grant is amortized over the restricted period on a straight-line basis. As of June 30, 2015 , there were 4,181,472 common units reserved for future grants under the LTIP. The fair value of the phantom units is determined based on the closing price of WNRL common units on the grant date. The estimated fair value of the phantom units is amortized on a straight-line basis over the scheduled vesting periods of individual awards. We incurred unit-based compensation expense of $0.5 million , $0.9 million , $0.4 million and $0.6 million for the three and six months ended June 30, 2015 and 2014 , respectively. The aggregate grant date fair value of nonvested phantom units outstanding as of June 30, 2015 , was $7.8 million . The aggregate intrinsic value of such phantom units was $8.0 million . Total unrecognized compensation cost related to our nonvested phantom units totaled $6.9 million as of June 30, 2015 , that we expect to recognize over a weighted-average period of 3.94 years . A summary of our unit award activity for the six months ended June 30, 2015 , is set forth below: Number of Phantom Units Weighted Average Not vested at December 31, 2014 280,251 $ 28.30 Awards granted 56,485 29.48 Awards vested (51,951 ) 27.97 Awards forfeited (11,913 ) 30.78 Not vested at June 30, 2015 272,872 28.50

Concentration Risk (Notes)

Concentration Risk (Notes)	6 Months Ended
	Jun. 30, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	14. Concentration Risk We are part of the consolidated operations of Western and we derive a significant portion of our revenue from transactions with Western and its affiliates. Western accounted for 28.7% , 29.0% , 28.2% and 27.8% , respectively, of our total revenues for the three and six months ended June 30, 2015 and 2014 . We sell a variety of refined products to a diverse customer base. Sales to Kroger Company accounted for 24.1% , 24.2% , 23.3% and 24.1% of total revenues for the three and six months ended June 30, 2015 and 2014 , respectively. Sales to Western’s retail group accounted for 23.2% , 22.9% , 22.7% and 22.7% of total revenues for the three and six months ended June 30, 2015 and 2014 , respectively. See Note 18, Related Party Transactions , for detailed information on our agreements with Western.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	15. Income Taxes WNRL is treated as a publicly-traded partnership for federal and state income tax purposes, however, Western Refining Product Transport, LLC (a wholly-owned subsidiary) is taxed as a corporation for federal and state tax purposes. Taxes on our net income for WNRL and its subsidiaries generally are borne by our partners through the allocation of taxable income. The aggregate difference in the basis of our net assets for financial and tax reporting purposes cannot be readily determined as we do not have access to information about each partner's tax attributes in us. Our income tax expense results from our taxable subsidiary and state laws that apply to entities organized as partnerships, primarily in the state of Texas and from federal and state laws for corporations. For the three and six months ended June 30, 2015 and 2014 , our income tax expense was $0.1 million , $0.4 million , $0.1 million and $0.2 million , respectively. Our effective tax rate for the three and six months ended June 30, 2015 and 2014 , was 0.9% , 1.1% , 0.5% and 0.6% , respectively. As of June 30, 2015 and December 31, 2014 , we had no unrecognized tax benefit liability. No interest or penalties were recognized related to income taxes during the three and six months ended June 30, 2015 and 2014 .

Commitments

Commitments	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments Disclosure [Text Block]	16. 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. 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. We also have commitments to purchase minimum volumes of refined product from Western under our Commercial Agreements with Western. 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 June 30, 2015 : Remaining 2015 $ 4,160 2016 6,969 2017 4,769 2018 2,030 2019 680 2020 and thereafter 325 $ 18,933 Total rental expense was $2.3 million , $4.6 million , $2.5 million and $4.6 million for the three and six months ended June 30, 2015 and 2014 , respectively. Contingent rentals and subleases were not significant in any year.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies Disclosure [Text Block]	17. 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 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 us 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	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	18. Related Party Transactions Certain of our employees are shared employees with Western. At the closing of the Offering, we entered into a services agreement with Western under which Western agreed to share certain employees with us. These employees are responsible for operation, maintenance and other services related to the assets we own and operate. Western employees provide these services under our direction, supervision and control pursuant to this services agreement. Western also provides us with support for accounting, legal, human resources and various other administrative functions. We have incurred indirect charges from Western for allocation of services including executive oversight, accounting, treasury, tax, legal, procurement, engineering, logistics, maintenance, information technology and similar items. We classify these indirect charges between general and administrative expenses and operating and maintenance expenses based on the functional nature of the employee and other services that Western provides for our operations. Indirect charges from Western that we include within our general and administrative and operating and maintenance expenses were as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands) Indirect charges: General and administrative expenses $ 2,287 $ 2,001 $ 4,270 $ 3,826 Operating and maintenance expenses 8,680 8,513 17,687 17,171 Total indirect charges $ 10,967 $ 10,514 $ 21,957 $ 20,997 Our management believes the indirect charges allocated to us from Western are a reasonable reflection of the utilization of Western's service to our operations. We also incur direct charges to our operations and administration. The indirect allocations noted above may not fully reflect the additional expenses that we would have incurred had we been a stand-alone company during the periods presented. Commercial Agreements with Western Logistics Segment Agreements We derive substantially all of our logistics revenues from two ten-year, fee-based agreements with Western supported by minimum volume commitments and annual adjustments to fees 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 are party to a pipeline and gathering services agreement with Western under which we agreed to transport crude oil on our Permian Basin system primarily for use at 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 are party to 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. Wholesale Segment Agreements In connection with the Wholesale Acquisition, we entered into the following ten-year agreements with Western. These agreements include certain minimum volume commitments by Western. Product Supply Agreement Western will supply, and we will purchase, approximately 79,000 barrels per day of refined products. The price per barrel will be based upon OPIS or Platts indices on the day of delivery. We will review the pricing with Western annually. The agreement provides for make-up payments to us in any month that our average margin on non-delivered rack sales is less than a certain amount. Fuel Distribution and Supply Agreement Western agreed to purchase all of its retail requirements for branded and unbranded motor fuels for its retail and unmanned fleet fueling sites at a price per gallon that is $0.03 above our cost. Western has agreed to purchase a minimum of 645,000 barrels per month of branded and unbranded motor fuels for its retail and unmanned fleet fueling sites. In any month that Western doesn’t purchase the minimum volume, Western will pay us $0.03 per gallon shortfall. In any month in which Western purchases volumes in excess of the minimum, we will pay Western $0.03 per gallon over the minimum until the balance of the trailing twelve month shortfall payments is reduced to $0 . Crude Oil Trucking Transportation Services Agreement Western has agreed to pay a flat rate per mile per barrel plus monthly fuel adjustments and customary applicable surcharges. We will review the rates with Western annually. Western has agreed to contract a minimum of 1.525 million barrels of crude oil to us for hauling each month. Other Agreements with Western Omnibus Agreement In connection with the Offering, 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 (this 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. Contribution, Conveyance and Assumption Agreement In connection with the Offering, we entered into the Contribution Agreement with Western under which we acquired all of the outstanding limited liability company interests of WRW, which owned substantially all of Western’s southwest wholesale assets. Among other things, Western agreed to indemnify us with respect to liabilities related to certain assets and operations historically owned by WRW that were not contributed to us in the Wholesale Acquisition. In addition, Western made certain representations and warranties regarding the assets of WRW, including with respect to environmental matters, and agreed to indemnify us for breaches of those representations and warranties, subject to specified deductibles, caps and other limitations. Services Agreements In connection with the Offering, 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 submits actual expenditures for reimbursement on a monthly basis, and we reimburse Western for 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 that by the exercise of due diligence such party is unable to prevent or overcome. On May 4, 2015, we entered into a Joinder Agreement with Western and Northern Tier Energy ("NTI") that joined WNRL as a party to the Shared Services Agreement, dated October 30, 2014, between Western and NTI and under which Western and NTI provide services to each other in support of their operations. Under the Joinder Agreement, WNRL will initially provide certain scheduling and other services in support of NTI’s operations, and NTI will reimburse WNRL for the costs associated with providing such services. As of June 30, 2015 , we incurred expenses of $0.1 million that are reimbursable from NTI under the shared services agreement. Leasing Agreements In connection with the Offering, we entered into three separate ground lease and access agreements with Western. All three agreements are for 10-year terms with provision for automatic renewal of up to four consecutive 10-year periods. Under each separate agreement, WNRL pays nominal annual rents. Rents due under these three agreements in the aggregate are less than $0.1 million over the initial term of the agreements.

Basis of Presentation, Signif24

Basis of Presentation, Significant Accounting Policies and Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Fair Value of Financial Instruments, Policy [Policy Text Block]	Financial Instruments and Fair Value Financial instruments that potentially subject us to concentrations of credit risk primarily consist of accounts receivable. We believe that our credit risk is minimized as a result of the credit quality of our customer base. The carrying amounts of cash and cash equivalents, which we consider Level 1 assets, approximated their fair values at June 30, 2015 and December 31, 2014 , due to their short-term maturities.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity 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 date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three and six months ended June 30, 2015 and 2014 , are presented below: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands) Operating Results: Logistics Revenues: Affiliate $ 34,876 $ 34,324 $ 69,651 $ 66,380 Revenues: Third-party 679 657 1,302 1,358 Total revenues $ 35,555 $ 34,981 $ 70,953 $ 67,738 Wholesale Revenues: Affiliate $ 175,762 $ 239,397 $ 319,236 $ 443,925 Revenues: Third-party 523,184 695,959 951,708 1,323,284 Total revenues $ 698,946 $ 935,356 $ 1,270,944 $ 1,767,209 Consolidated revenues $ 734,501 $ 970,337 $ 1,341,897 $ 1,834,947 Operating income (loss) Logistics $ 13,236 $ 12,944 $ 26,476 $ 25,795 Wholesale 12,171 6,625 21,160 12,744 Other (3,114 ) (2,095 ) (5,870 ) (4,304 ) Operating income from segments 22,293 17,474 41,766 34,235 Other income (expense), net (6,230 ) (329 ) (10,177 ) (647 ) Consolidated income before income taxes $ 16,063 $ 17,145 $ 31,589 $ 33,588 Depreciation and amortization Logistics $ 3,630 $ 3,467 $ 7,291 $ 6,711 Wholesale 1,107 987 2,184 1,895 Consolidated depreciation and amortization $ 4,737 $ 4,454 $ 9,475 $ 8,606 Capital expenditures Logistics $ 6,851 $ 2,773 $ 12,366 $ 8,677 Wholesale 999 935 4,046 3,410 Consolidated capital expenditures $ 7,850 $ 3,708 $ 16,412 $ 12,087 Total assets Logistics $ 167,210 $ 149,122 Wholesale 185,523 63,808 Other 88,884 95,607 Consolidated total assets $ 441,617 $ 308,537

Earnings per Unit (Tables)

Earnings per Unit (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Unit [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The calculation of net income per unit for the three and six months ended June 30, 2015 and 2014 , respectively, is as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands, except per unit data) Net income $ 15,915 $ 17,060 $ 31,238 $ 33,384 Net income attributable to general partner (1) — 6,085 — 11,476 Net income attributable to limited partners 15,915 10,975 31,238 21,908 General partner distributions (139 ) — (155 ) — Limited partners' distributions on common units (8,346 ) (6,786 ) (16,320 ) (12,277 ) Limited partners' distributions on subordinated units (7,927 ) (6,786 ) (15,512 ) (12,277 ) Distributions less than (greater than) earnings $ (497 ) $ (2,597 ) $ (749 ) $ (2,646 ) General partners' earnings: Distributions $ 139 $ — $ 155 $ — Allocation of distributions less than (greater than) earnings — 6,085 — 11,476 Total general partners' earnings $ 139 $ 6,085 $ 155 $ 11,476 Limited partners' earnings on common units: Distributions $ 8,346 $ 6,786 $ 16,320 $ 12,277 Allocation of distributions less than (greater than) earnings (255 ) (1,298 ) (384 ) (1,323 ) Total limited partners' earnings on common units $ 8,091 $ 5,488 $ 15,936 $ 10,954 Limited partners' earnings on subordinated units: Distributions $ 7,927 $ 6,786 $ 15,512 $ 12,277 Allocation of distributions less than (greater than) earnings (242 ) (1,299 ) (365 ) (1,323 ) Total limited partners' earnings on subordinated units $ 7,685 $ 5,487 $ 15,147 $ 10,954 Weighted average limited partner units outstanding: Common units - basic 24,017 22,811 24,001 22,811 Common units - diluted 24,051 22,861 24,023 22,838 Subordinated units - basic and diluted 22,811 22,811 22,811 22,811 Net income per limited partner unit: Common - basic $ 0.34 $ 0.24 $ 0.66 $ 0.48 Common - diluted 0.34 0.24 0.66 0.48 Subordinated - basic and diluted 0.34 0.24 0.66 0.48 (1) For historical periods prior to the Wholesale Acquisition, we have applied the two-class method to calculate earnings per unit. The net income of WRW prior to the Wholesale Acquisition was allocated entirely to the general partner.

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories were as follows: June 30, December 31, (In thousands) Lubricants $ 15,991 $ 14,241 Refined products 180 242 Inventories $ 16,171 $ 14,483

Property, Plant and Equipment28

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property, plant and equipment, net was as follows: June 30, December 31, (In thousands) Buildings and improvements $ 32,379 $ 31,444 Pipelines and related assets 92,084 82,637 Terminals and related assets 114,940 113,955 Asphalt plant, terminals and related assets 27,508 23,007 Wholesale and related assets 31,773 31,153 298,684 282,196 Accumulated depreciation (108,270 ) (99,651 ) Property, plant and equipment, net $ 190,414 $ 182,545

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2015
Finite-Lived Intangible Assets, Net [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Our intangible assets consist of customer lists. A summary of our intangible assets, net is presented in the table below: June 30, December 31, (In thousands) Gross carrying value $ 7,551 $ 7,551 Accumulated amortization (3,643 ) (3,366 ) Intangible assets, net $ 3,908 $ 4,185
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated amortization expense for the indicated periods is as follows (in thousands): Remainder of 2015 $ 278 2016 556 2017 556 2018 556 2019 556 2020 545

Other Assets (Tables)

Other Assets (Tables)	6 Months Ended
	Jun. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets, Noncurrent [Table Text Block]	Other assets, net of amortization, were as follows: June 30, December 31, (In thousands) Unamortized loan fees $ 8,225 $ 1,984 Notes receivable 1,733 1,493 Other 1,248 1,618 Other assets, net of amortization $ 11,206 $ 5,095

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2015
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Accrued liabilities were as follows: June 30, December 31, (In thousands) Deferred revenue - affiliate $ 9,226 $ 6,779 Interest 8,688 14 Excise and other taxes 8,067 7,203 Payroll and related costs 1,950 2,497 Property taxes 769 1,360 Branding 580 602 Other 535 742 Accrued liabilities $ 29,815 $ 19,197

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Schedule of Stockholders Equity [Table Text Block]	Changes to equity during the six months ended June 30, 2015 , were as follows: General Common - Common - Subordinated - Partner Public Western Western Total (In thousands) Balance at December 31, 2014 $ — $ 327,592 $ (94,583 ) $ (260,103 ) $ (27,094 ) Unit-based compensation — 374 — — 374 Distributions to partners declared (155 ) (10,772 ) (5,548 ) (15,512 ) (31,987 ) Net income attributable to limited partners — 10,573 5,444 15,221 31,238 Other — (221 ) — — (221 ) Balance at June 30, 2015 $ (155 ) $ 327,546 $ (94,687 ) $ (260,394 ) $ (27,690 )
Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Table Text Block]	The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and our general partner (as the holder of our incentive distribution rights) 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 available cash 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 are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below assume our general partner has not transferred its incentive distribution rights and there are no arrearages on common units. Total Quarterly Distribution per Unit Target Amount Marginal Percentage Interest in Distributions Unitholders General Partner Minimum Quarterly Distribution $0.2875 100.0 % — First Target Distribution above $0.2875 up to $0.3306 100.0 % — Second Target Distribution above $0.3306 up to $0.3594 85.0 % 15.0 % Third Target Distribution above $0.3594 up to $0.4313 75.0 % 25.0 % Thereafter above $0.4313 50.0 % 50.0 %
Distributions Made to Limited Partner, by Distribution [Table Text Block]	The table below summarizes our 2015 quarterly distribution declarations, payments and scheduled payments through July 31, 2015 : Declaration Date Record Date Payment Date Distribution per Common and Subordinated Unit January 30, 2015 February 13, 2015 February 23, 2015 $ 0.3325 May 1, 2015 May 15, 2015 May 26, 2015 0.3475 July 31, 2015 August 14, 2015 August 24, 2015 0.3650 Total $ 1.0450 During the first and second quarters of 2015, we declared and paid distributions that were in excess of the target distribution amounts set forth in our partnership agreement, resulting in distributions to our general partner as the holder of incentive distribution rights. The total quarterly cash distributions made to general and limited partners for the three and six months ended June 30, 2015 and 2014 , respectively, is as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands, except per unit data) General partners' distributions: General partner's incentive distribution rights $ 139 $ — $ 155 $ — Total general partner's distributions $ 139 $ — $ 155 $ — Limited partners' earnings on common units: Common $ 8,346 $ 6,786 $ 16,320 $ 12,277 Subordinated 7,927 6,786 15,512 12,277 Total limited partners' distributions 16,273 13,572 31,832 24,554 Total cash distributions $ 16,412 $ 13,572 $ 31,987 $ 24,554 Cash distributions per limited partner unit $ 0.3475 $ 0.2975 $ 0.6800 $ 0.5382

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	A summary of our unit award activity for the six months ended June 30, 2015 , is set forth below: Number of Phantom Units Weighted Average Not vested at December 31, 2014 280,251 $ 28.30 Awards granted 56,485 29.48 Awards vested (51,951 ) 27.97 Awards forfeited (11,913 ) 30.78 Not vested at June 30, 2015 272,872 28.50

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [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 June 30, 2015 : Remaining 2015 $ 4,160 2016 6,969 2017 4,769 2018 2,030 2019 680 2020 and thereafter 325 $ 18,933

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	We have incurred indirect charges from Western for allocation of services including executive oversight, accounting, treasury, tax, legal, procurement, engineering, logistics, maintenance, information technology and similar items. We classify these indirect charges between general and administrative expenses and operating and maintenance expenses based on the functional nature of the employee and other services that Western provides for our operations. Indirect charges from Western that we include within our general and administrative and operating and maintenance expenses were as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (In thousands) Indirect charges: General and administrative expenses $ 2,287 $ 2,001 $ 4,270 $ 3,826 Operating and maintenance expenses 8,680 8,513 17,687 17,171 Total indirect charges $ 10,967 $ 10,514 $ 21,957 $ 20,997

Organization (Details)

Organization (Details) bbl in Millions, $ in Millions	1 Months Ended	6 Months Ended
	Oct. 31, 2014USD ($)	Jun. 30, 2015USD ($)operating_segmentsmibbl	Feb. 11, 2015USD ($)	Oct. 15, 2014USD ($)shares	Oct. 16, 2013USD ($)
Related Party Transaction [Line Items]
Pipeline, Miles | mi		300
Active Storage Capacity | bbl		8.1
Segment Reporting, Number of Business Segments | operating_segments		2
Public [Member]
Related Party Transaction [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest		33.90%
Western Refining, Inc. [Member]
Related Party Transaction [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	66.20%	66.10%
Western Refining Wholesale, LLC [Member]
Related Party Transaction [Line Items]
Payments for (Proceeds from) Businesses and Interest in Affiliates	$ 51
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	66.20%
Payments to Acquire Businesses, Gross	$ 320
Common Units [Member] | Western Refining Wholesale, LLC [Member]
Related Party Transaction [Line Items]
Limited Partners' Capital Account, Units Issued | shares				1,160,092
Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member]
Related Party Transaction [Line Items]
Long-term Line of Credit		$ 0	$ 269	$ 269
Line of Credit Facility, Current Borrowing Capacity					$ 300

Acquisitions (Details)

Acquisitions (Details) - Western Refining Wholesale, LLC [Member] - USD ($) $ in Millions	1 Months Ended
	Oct. 31, 2014	Oct. 15, 2014
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 320
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	66.20%
Payments for (Proceeds from) Businesses and Interest in Affiliates	$ 51
Intercompany Agreements, Description	10
Common Units [Member]
Business Acquisition [Line Items]
Limited Partners' Capital Account, Units Issued		1,160,092
Revolving Credit Facility [Member] | Revolving Credit Agreement - WNRL [Member]
Business Acquisition [Line Items]
Long-term Line of Credit		$ 269

Segment Information (Details)

Segment Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)terminalsmibbl	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)terminalsoperating_segmentsmibbl	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Segment Reporting, Number of Business Segments | operating_segments			2
Pipeline, Miles | mi	300		300
Active Storage Capacity | bbl	8,100,000		8,100,000
Revenue, Net	$ 734,501	$ 970,337	$ 1,341,897	$ 1,834,947
Operating Income (Loss)	22,293	17,474	41,766	34,235
Nonoperating Income (Expense)	(6,230)	(329)	(10,177)	(647)
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	16,063	17,145	31,589	33,588
Net income	15,915	17,060	31,238	33,384
Depreciation and amortization	4,737	4,454	9,475	8,606
Payments to Acquire Productive Assets	7,850	3,708	16,412	12,087
Assets	441,617	308,537	441,617	308,537	$ 378,273
Operating Segments [Member] | Logistics Segment [Member]
Segment Reporting Information [Line Items]
Revenues: Third-party	679	657	1,302	1,358
Revenues: Affiliate	34,876	34,324	69,651	66,380
Revenue, Net	35,555	34,981	70,953	67,738
Operating Income (Loss)	13,236	12,944	26,476	25,795
Depreciation and amortization	3,630	3,467	7,291	6,711
Payments to Acquire Productive Assets	6,851	2,773	12,366	8,677
Assets	167,210	149,122	167,210	149,122
Operating Segments [Member] | Wholesale Segment [Member]
Segment Reporting Information [Line Items]
Revenues: Third-party	523,184	695,959	951,708	1,323,284
Revenues: Affiliate	175,762	239,397	319,236	443,925
Revenue, Net	698,946	935,356	1,270,944	1,767,209
Operating Income (Loss)	12,171	6,625	21,160	12,744
Depreciation and amortization	1,107	987	2,184	1,895
Payments to Acquire Productive Assets	999	935	4,046	3,410
Assets	185,523	63,808	185,523	63,808
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Operating Income (Loss)	(3,114)	(2,095)	(5,870)	(4,304)
Assets	$ 88,884	$ 95,607	$ 88,884	$ 95,607
Crude Oil Storage Tanks [Member] | Logistics Segment [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Operated, Number of Significant Assets | terminals	29		29
Active Storage Capacity | bbl	620,000		620,000
Truck Loading and Unloading Locations [Member] | Logistics Segment [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Operated, Number of Significant Assets	8		8
Pump Station [Member] | Logistics Segment [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Operated, Number of Significant Assets	14		14
Storage Tanks [Member] | Logistics Segment [Member]
Segment Reporting Information [Line Items]
Active Storage Capacity | bbl	7,400,000		7,400,000

Earnings per Unit (Details)

Earnings per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Net income	$ 15,915	$ 17,060		$ 31,238	$ 33,384
Net income attributable to General Partner	0	6,085	[1]	0	11,476	[1]
Net Income (Loss) Allocated to Limited Partners	15,915	10,975		31,238	21,908
Incentive Distribution, Distribution	(139)	0		(155)	0
Distribution Made to Limited Partner, Cash Distributions Declared				(31,987)
Net income attributable to Predecessor	0	6,085		0	11,476
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	(497)	(2,597)		(749)	(2,646)
Increase (Decrease) in Partners' Capital	139	6,085		155	11,476
Common Units [Member]
Earnings Per Share [Abstract]
Distribution Made to Limited Partner, Cash Distributions Declared	(8,346)	(6,786)		(16,320)	(12,277)
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	(255)	(1,298)		(384)	(1,323)
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	$ 8,091	$ 5,488		$ 15,936	$ 10,954
Weighted Average Number of Shares Outstanding, Basic	24,017,000	22,811,000		24,001,000	22,811,000
Weighted Average Number of Shares Outstanding, Diluted	24,051,000	22,861,000		24,023,000	22,838,000
Earnings Per Share, Basic	$ 0.34	$ 0.24		$ 0.66	$ 0.48
Earnings Per Share, Diluted	$ 0.34	$ 0.24		$ 0.66	$ 0.48
Subordinated Units [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted Average Number Diluted Shares Outstanding Adjustment				0
Earnings Per Share [Abstract]
Distribution Made to Limited Partner, Cash Distributions Declared	$ (7,927)	$ (6,786)		$ (15,512)	$ (12,277)
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	(242)	(1,299)		(365)	(1,323)
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	$ 7,685	$ 5,487		$ 15,147	$ 10,954
Weighted Average Number of Shares Outstanding, Basic and Diluted	22,811,000	22,811,000		22,811,000	22,811,000
Earnings Per Share, Basic and Diluted	$ 0.34	$ 0.24		$ 0.66	$ 0.48
[1]	For historical periods prior to the Wholesale Acquisition, we have applied the two-class method to calculate earnings per unit. The net income of WRW prior to the Wholesale Acquisition was allocated entirely to the general partner.

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Lubricants	$ 15,991	$ 14,241
Refined products	180	242
Inventories	$ 16,171	$ 14,483

Property, Plant and Equipment41

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 298,684		$ 298,684		$ 282,196
Accumulated depreciation	(108,270)		(108,270)		(99,651)
Property, plant and equipment, net	190,414		190,414		182,545
Depreciation	4,600	$ 4,300	9,200	$ 8,300
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	32,379		32,379		31,444
Pipelines and related assets
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	92,084		92,084		82,637
Terminals and related assets
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	114,940		114,940		113,955
Asphalt plant, terminals and related assets
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	27,508		27,508		23,007
Wholesale Assets [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 31,773		$ 31,773		$ 31,153

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross carrying value	$ 7,551		$ 7,551		$ 7,551
Accumulated amortization	(3,643)		(3,643)		(3,366)
Intangible assets, net	3,908		3,908		$ 4,185
Amortization of Intangible Assets	100	$ 139	$ 300	$ 278
Finite-Lived Intangible Asset, Useful Life			7 years 10 days	7 years 6 months
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Remainder of 2015	278		$ 278
2,016	556		556
2,017	556		556
2,018	556		556
2,019	556		556
2,020	$ 545		$ 545
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years	7 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			15 years	15 years

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Unamortized loan fees	$ 8,225	$ 1,984
Notes receivable	1,733	1,493
Other	1,248	1,618
Other assets, net of amortization	$ 11,206	$ 5,095

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Accrued Liabilities [Abstract]
Deferred revenue - affiliate	$ 9,226	$ 6,779
Interest	8,688	14
Excise and other taxes	8,067	7,203
Payroll and related costs	1,950	2,497
Property taxes	769	1,360
Branding	580	602
Other	535	742
Accrued liabilities	$ 29,815	$ 19,197

Debt (Details)

Debt (Details) - USD ($)	Oct. 16, 2013	Jun. 30, 2015	Feb. 11, 2015	Oct. 15, 2014
Senior Notes [Member] | 7.5% WNRL Secured Notes, due 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			7.50%
Debt Instrument, Face Amount			$ 300,000,000
Deferred financing costs		$ (6,800,000)
Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 300,000,000
Line of Credit Facility, Difference Between Current Borrowing Capacity and Maximum Borrowing Capacity	200,000,000
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000,000
Long-term Line of Credit		0	$ 269,000,000	$ 269,000,000
Line of Credit Facility, Remaining Borrowing Capacity		299,300,000
Letters of Credit Outstanding, Amount		700,000
Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Description of Variable Rate Basis	LIBOR
Standby Letters of Credit [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Loans [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Long-term Line of Credit		$ 0
Minimum [Member] | Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.75%
Minimum [Member] | Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Maximum [Member] | Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.75%
Maximum [Member] | Revolving Credit Agreement - WNRL [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%
WNRL Finance Corp [Member]
Debt Instrument [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		100.00%
Western Refining Logistics, LP [Member]
Debt Instrument [Line Items]
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest		100.00%
Fair Value, Inputs, Level 2 [Member] | Western Refining Logistics, LP [Member] | Senior Notes [Member] | 7.5% WNRL Secured Notes, due 2023 [Member]
Debt Instrument [Line Items]
Long-term Debt, Fair Value		$ 312,000,000

Equity (Details)

Equity (Details) - USD ($) $ in Billions	1 Months Ended	6 Months Ended
	Oct. 31, 2014	Jun. 30, 2015	Dec. 31, 2014
Capital Unit [Line Items]
Equity and Debt, Aggregate Value		$ 1
Public [Member]
Capital Unit [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest		33.90%
Public [Member] | Common Units [Member]
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding		15,858,156	15,823,408
Western Refining, Inc. [Member]
Capital Unit [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	66.20%	66.10%
Western Refining, Inc. [Member] | Common Units [Member]
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding		8,158,592	8,158,592
Western Refining, Inc. [Member] | Subordinated Units [Member]
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding		22,811,000	22,811,000
Phantom Share Units (PSUs) [Member] | WNRL 2013 LTIP [Member]
Capital Unit [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period		34,748

Equity (Equity Rollforward) (De

Equity (Equity Rollforward) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Schedule of Capitalization, Equity [Line Items]
Partners' Capital			$ (27,094)
Partners' Capital Account, Unit-based Compensation			374
Distribution Made to Limited Partner, Cash Distributions Declared			(31,987)
Net Income (Loss) Allocated to Limited Partners	$ 15,915	$ 10,975	31,238	$ 21,908
Partners' Capital, Other			(221)
Partners' Capital	(27,690)		(27,690)
Common Units [Member]
Schedule of Capitalization, Equity [Line Items]
Distribution Made to Limited Partner, Cash Distributions Declared	(8,346)	(6,786)	(16,320)	(12,277)
Subordinated Units [Member]
Schedule of Capitalization, Equity [Line Items]
Distribution Made to Limited Partner, Cash Distributions Declared	(7,927)	$ (6,786)	(15,512)	$ (12,277)
Public [Member] | Common Units [Member] | Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Partners' Capital			327,592
Partners' Capital Account, Unit-based Compensation			374
Distribution Made to Limited Partner, Cash Distributions Declared			(10,772)
Net Income (Loss) Allocated to Limited Partners			10,573
Partners' Capital, Other			(221)
Partners' Capital	327,546		327,546
Western Refining, Inc. [Member] | General Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Partners' Capital			0
Partners' Capital Account, Unit-based Compensation			0
Distribution Made to Limited Partner, Cash Distributions Declared			(155)
Net Income (Loss) Allocated to Limited Partners			0
Partners' Capital, Other			0
Partners' Capital	(155)		(155)
Western Refining, Inc. [Member] | Common Units [Member] | Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Partners' Capital			(94,583)
Partners' Capital Account, Unit-based Compensation			0
Distribution Made to Limited Partner, Cash Distributions Declared			(5,548)
Net Income (Loss) Allocated to Limited Partners			5,444
Partners' Capital, Other			0
Partners' Capital	(94,687)		(94,687)
Western Refining, Inc. [Member] | Subordinated Units [Member] | Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Partners' Capital			(260,103)
Partners' Capital Account, Unit-based Compensation			0
Distribution Made to Limited Partner, Cash Distributions Declared			(15,512)
Net Income (Loss) Allocated to Limited Partners			15,221
Partners' Capital, Other			0
Partners' Capital	$ (260,394)		$ (260,394)

Equity (Distribution Targets) (

Equity (Distribution Targets) (Details) - Jun. 30, 2015	Total
General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Cash Distribution Allocation	100.00%
Minimum Quarterly Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets	$ 0.2875
Minimum Quarterly Distribution [Member] | Limited Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	100.00%
Minimum Quarterly Distribution [Member] | General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	0.00%
First Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets	above $0.2875 up to $0.3306
First Target Distribution [Member] | Limited Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	100.00%
First Target Distribution [Member] | General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	0.00%
Second Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets	above $0.3306 up to $0.3594
Second Target Distribution [Member] | Limited Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	85.00%
Second Target Distribution [Member] | General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	15.00%
Third Target Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets	above $0.3594 up to $0.4313
Third Target Distribution [Member] | Limited Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	75.00%
Third Target Distribution [Member] | General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	25.00%
Target Distribution After Third Target [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets	$0.4313
Target Distribution After Third Target [Member] | Limited Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	50.00%
Target Distribution After Third Target [Member] | General Partner [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Split Marginal Percentage	50.00%

Equity (Distributions) (Details

Equity (Distributions) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Sep. 30, 2015	Jun. 30, 2015	Jun. 30, 2014
Incentive Distribution Made to Managing Member or General Partner [Line Items]
General Partners' Cumulative Cash Distributions		$ 139		$ 0		$ 155	$ 0
Incentive Distribution, Distribution		139		0		155	0
Distribution Made to Limited Partner, Cash Distributions Paid		16,273		13,572		31,832	24,554
Partners' Capital Account, Distributions		16,412		$ 13,572		31,987	$ 24,554
Dividend Arrearges, Common Limited Partner Units		$ 0				$ 0
Distribution Made to Limited Partner, Distributions Declared, Per Unit		$ 0.3475	$ 0.3325	$ 0.2975		$ 0.6800	$ 0.5382
Minimum Quarterly Distribution [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Payment Targets						$ 0.2875
Subsequent Event [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Made to Limited Partner, Distributions Declared, Per Unit	$ 0
Distribution Made to Limited Partner, Distributions Paid, Per Unit					$ 1.0450
Common Units [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 8,346		$ 6,786		$ 16,320	$ 12,277
Subordinated Units [Member]
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 7,927		$ 6,786		$ 15,512	$ 12,277

Equity-Based Compensation (Deta

Equity-Based Compensation (Details) - WNRL 2013 LTIP [Member] - Phantom Share Units (PSUs) [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	4,181,472		4,181,472
Allocated Share-based Compensation Expense	$ 0.5	$ 0.4	$ 0.9	$ 0.6
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Total Weighted Average Grant Date Fair Value	7.8		7.8
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested	8		8
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 6.9		$ 6.9
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years 11 months 8 days

Equity-Based Compensation (Phan

Equity-Based Compensation (Phantom Unit Activity) (Details) - 6 months ended Jun. 30, 2015 - WNRL 2013 LTIP [Member] - Phantom Share Units (PSUs) [Member] - $ / shares	Total
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	280,251
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	56,485
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(51,951)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(11,913)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	272,872
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 28.30
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	29.48
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	27.97
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	30.78
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 28.50

Concentration Risk (Details)

Concentration Risk (Details) - Customer Concentration Risk [Member] - Sales Revenue, Net [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Western Refining, Inc. [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	28.70%	28.20%	29.00%	27.80%
Kroger [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	24.10%	23.30%	24.20%	24.10%
Western Refining, Retail Business [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	23.20%	22.70%	22.90%	22.70%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ 148	$ 85	$ 351	$ 204
Effective Income Tax Rate Reconciliation, Percent	(0.90%)	(0.50%)	(1.10%)	(0.60%)
Unrecognized Tax Benefits	$ 0		$ 0		$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 0	$ 0	$ 0

Commitments (Details)

Commitments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Remaining 2,015	$ 4,160		$ 4,160
2,016	6,969		6,969
2,017	4,769		4,769
2,018	2,030		2,030
2,019	680		680
2020 and thereafter	325		325
Operating Leases, Future Minimum Payments Due	18,933		18,933
Operating Leases, Rent Expense	$ 2,300	$ 2,500	$ 4,600	$ 4,600

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended			6 Months Ended
	Oct. 31, 2014bbl$ / gal	Dec. 31, 2013USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)bbl	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Related Party Transaction [Line Items]
Deferred revenue - affiliate			$ 9,226	$ 6,779		$ 9,226
Operating Leases, Rent Expense			2,300		$ 2,500	4,600	$ 4,600
Northern Tier Energy LP [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party						100
Western Refining, Inc. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party			$ 10,967		$ 10,514	$ 21,957	$ 20,997
Maximum [Member] | Ground Lease and Access Agreements [Member] | Western Refining, Inc. [Member]
Related Party Transaction [Line Items]
Operating Leases, Rent Expense		$ 100
Product Supply Agreement [Member]
Related Party Transaction [Line Items]
Long-term Purchase Commitment, Minimum Quantity Required | bbl				79,000
Fuel Distribution and Supply Agreement [Member]
Related Party Transaction [Line Items]
Deferred revenue - affiliate				$ 0
Long-term Purchase Commitment, Minimum Quantity Required | bbl	645,000
Profit Margin, per Gallon | $ / gal	0.03
Crude Oil Trucking Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Long-term Purchase Commitment, Minimum Quantity Required | bbl	1,525,000

Related Party Transactions (Ind

Related Party Transactions (Indirect Charges) (Details) - Western Refining, Inc. [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 10,967	$ 10,514	$ 21,957	$ 20,997
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	2,287	2,001	4,270	3,826
Operating Expense [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 8,680	$ 8,513	$ 17,687	$ 17,171