Westlake Chemical Partners (WLKP) 10-Q 8 Sep 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Sep. 02, 2014	Sep. 02, 2014
		Common units [Member]	Subordinated units [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Jun-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'
Trading Symbol	'WLKP	'	'
Entity Registrant Name	'WESTLAKE CHEMICAL PARTNERS LP	'	'
Entity Central Index Key	'0001604665	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	14,373,615	12,686,115

Combined_CarveOut_Balance_Shee

Combined Carve-Out Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Accounts receivable, net	$61,257	$71,812
Inventories	97,381	116,377
Prepaid expenses and other current assets	45	257
Deferred income taxes	4,448	4,448
Total current assets	163,131	192,894
Property, plant and equipment, net	835,660	762,972
Equity investments	10,196	10,411
Other assets, net	'	'
Intangible assets, net	5,873	5,873
Deferred charges and other assets	60,187	69,324
Total other assets, net	66,060	75,197
Total assets	1,075,047	1,041,474
Current liabilities	'	'
Accounts payable	114,171	122,564
Accrued liabilities	29,117	26,688
Total current liabilities	143,288	149,252
Long-term debt payable to Westlake	364,587	252,973
Deferred income taxes	189,668	182,855
Other liabilities	967	962
Total liabilities	698,510	586,042
Commitments and contingencies (Notes 9 and 15)	'	'
NET INVESTMENT	'	'
Net investment	376,537	455,432
Total liabilities and net investment	$1,075,047	$1,041,474

Combined_CarveOut_Statements_o

Combined Carve-Out Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Net ethylene salesbWestlake	$415,033	$389,560	$798,960	$804,069
Net co-product, ethylene and feedstock salesbthird parties	109,102	135,199	285,189	221,607
Net sales	524,135	524,759	1,084,149	1,025,676
Cost of sales	277,589	286,604	605,289	597,511
Gross profit	246,546	238,155	478,860	428,165
Selling, general and administrative expenses	6,165	6,764	13,943	12,935
Income from operations	240,381	231,391	464,917	415,230
Other income (expense)	'	'	'	'
Interest expensebWestlake	-4,105	-1,648	-7,696	-2,598
Other income, net	1,397	1,215	2,649	5,260
Income before income taxes	237,673	230,958	459,870	417,892
Provision for income taxes	83,829	81,924	162,152	148,133
Net income	$153,844	$149,034	$297,718	$269,759

Combined_CarveOut_Statements_o1

Combined Carve-Out Statements of Changes in Net Investment Statement (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Increase (Decrease) in Partners' Capital [Roll Forward]	'	'
Balance at beginning of the period	$455,432	$273,812
Net income	297,718	269,759
Net distributions:	'	'
Contribution of debt payable to Westlake into net investment	0	238,600
Distributions to Westlake, net	-376,613	-265,446
Net distributions to Westlake	-376,613	-26,846
Balance at end of the period	$376,537	$516,725

Combined_CarveOut_Statements_o2

Combined Carve-Out Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities	'	'
Net income	$297,718	$269,759
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	39,282	35,360
Provision for (recovery of) doubtful accounts	65	-66
Loss from disposition of fixed assets	1,238	1,384
Deferred income taxes	6,813	18,238
Equity in loss of joint venture, net of dividends	215	216
Changes in operating assets and liabilities	'	'
Accounts receivable	9,258	-2,285
Inventories	18,996	1,517
Prepaid expenses and other current assets	212	30
Accounts payable	-2,583	2,477
Accrued liabilities	208	-16,943
Other, net	7,499	-58,574
Net cash provided by operating activities	378,921	251,113
Cash flows from investing activities	'	'
Additions to property, plant and equipment	-106,191	-106,779
Settlements of derivative instruments	-290	-1,588
Net cash used for investing activities	-106,481	-108,367
Cash flows from financing activities	'	'
Proceeds from 2013 Promissory Notes	104,173	122,700
Net distributions to Westlake	-376,613	-265,446
Net cash used for financing activities	-272,440	-142,746
Net change in cash	0	0
Cash at beginning of period	0	0
Cash at end of period	$0	$0

Business_and_Basis_of_Presenta

Business and Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Business and Basis of Presentation	'
	Business and Basis of Presentation
	Description of Business
	Westlake Chemical Partners LP (the "Partnership") is a Delaware limited partnership formed in March 2014 to operate, acquire and develop ethylene production facilities and related assets. As of June 30, 2014 the Partnership's balance sheet reflected limited partner capital of $1 and a note receivable from limited partner of $1. On August 4, 2014, the Partnership completed its initial public offering ("IPO") of 12,937,500 common units representing limited partner interests. In connection with the IPO, the Partnership acquired a 10.6% interest in Westlake Chemical OpCo LP ("OpCo") and a 100% interest in Westlake Chemical OpCo GP LLC ("OpCo GP"), which is the general partner of OpCo. OpCo owns three ethylene production facilities and a common carrier ethylene pipeline (collectively, the "Contributed Assets").
	Unless the context otherwise requires, references in this report to the "Predecessor," when used in a historical context (periods prior to August 4, 2014), refer to Westlake Chemical Partners LP Predecessor, the Partnership's predecessor for accounting purposes. References in this report to "the Partnership," used in the present tense or prospectively (starting August 4, 2014), refer collectively to Westlake Chemical Partners LP and Westlake Chemical OpCo LP. References to "Westlake" refer collectively to Westlake Chemical Corporation and its subsidiaries, other than the Partnership and OpCo.
	The Predecessor generates revenue predominantly by selling ethylene and ethylene co-products to Westlake and external customers. The Predecessor’s primary ethylene co-products are propylene, crude butadiene, pyrolysis gasoline and hydrogen. The Predecessor also has storage agreements and exchange agreements that allow access to customers who are not directly connected to the pipeline system. The Predecessor typically ships ethylene, propylene and hydrogen via pipeline systems that connect its ethylene plants to Westlake and numerous third-party customers. The Predecessor transports its butadiene and pyrolysis gasoline by rail or truck. The Predecessor’s operations consist of one reportable segment: ethylene production.
	The Predecessor’s operations consist of the entire ethylene business, including the activities of the Contributed Assets, as well as activities which were retained by the Predecessor. Ethylene business activities retained by the Predecessor include, but are not limited to, procuring feedstock, managing inventory and commodity risk and transporting ethylene from manufacturing facilities.
	Basis of Presentation
	The Predecessor consists of the historical "carve-out" financial statements of Westlake’s entire ethylene business. The accompanying unaudited interim combined carve-out financial statements were prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim periods. Accordingly, certain information and footnotes required for complete financial statements under generally accepted accounting principles in the United States ("U.S. GAAP") have not been included. These interim combined carve-out financial statements should be read in conjunction with the combined carve-out financial statements and notes thereto of the Predecessor for the fiscal year ended December 31, 2013 included in the Partnership's prospectus dated July 29, 2014 (File No. 33-195551) (the "WLKP Prospectus"), as filed with the SEC on July 31, 2014. These interim combined carve-out financial statements have been prepared in conformity with the accounting principles and practices as disclosed in the notes to the combined carve-out financial statements of the Predecessor for the fiscal year ended December 31, 2013.
	In the opinion of management, the accompanying unaudited interim combined carve-out financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair statement of the Predecessor’s interim combined carve-out financial position as of June 30, 2014, its interim combined carve-out results of operations for the three and six months ended June 30, 2014 and 2013 and the changes in its interim combined carve-out statements of cash flows for the six months ended June 30, 2014 and 2013.
	Results of operations and changes in cash position for the interim periods presented are not necessarily indicative of the results that will be realized for the fiscal year ending December 31, 2014 or any other period. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ materially from those estimates.
	The interim combined carve-out statements of operations also include expense allocations for certain functions historically performed by Westlake and allocated to the ethylene business, including allocations of general corporate expenses related to finance, legal, information technology, human resources, communications, ethics and compliance, shared services, employee benefits and incentives and stock-based compensation. These allocations were based primarily on the basis of direct usage when identifiable, with the remainder allocated on the basis of fixed assets, headcount or other measure. The Predecessor’s management believes the assumptions underlying the interim combined carve-out financial statements, including the assumptions regarding allocation of expenses from Westlake, are reasonable and reflect all costs related to the operations of the Predecessor, including those incurred by Westlake on behalf of the Predecessor. Nevertheless, the interim combined carve-out financial statements may not include all of the expenses that would have been incurred had the Predecessor been a stand-alone company during the periods presented and may not reflect its results of operations, financial position and cash flows had the Predecessor been a stand-alone company during the periods presented.
	For purposes of the Predecessor, Westlake used a centralized approach to the cash management and financing of its operations. The cash generated by the Predecessor’s operations were transferred to Westlake daily, and Westlake funded the Predecessor’s operating and investing activities as needed. Accordingly, the cash and cash equivalents generated by the Predecessor’s operations that were held by Westlake were not presented in its interim combined carve-out financial statements for any of the periods presented. The Predecessor reflected transfers of cash to and from Westlake's cash management system as a component of "Net investment" on its interim combined carve-out balance sheets, and as part of "Net distributions to Westlake" on its interim combined carve-out statements of cash flows.

Initial_Public_Offering

Initial Public Offering	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
Initial Public Offering	'
	Initial Public Offering
	In connection with the IPO, the Partnership acquired a 10.6% interest in OpCo and a 100% interest in OpCo GP. OpCo owns the Contributed Assets, as described in more detail below:
	•	Lake Charles Ethylene Production Facilities. Two ethylene production facilities located in Lake Charles, Louisiana ("Petro 1" and "Petro 2," collectively referred to as "Lake Charles Olefins"), with a combined production capacity of approximately 2.7 billion pounds of ethylene per year, primarily consumed by Westlake in the production of higher value-added chemicals including polyethylene ("PE") and polyvinyl chloride ("PVC").
	•	Calvert City Ethylene Production Facility. An ethylene production facility located in Calvert City, Kentucky ("Calvert City Olefins"), with a production capacity of approximately 630 million pounds of ethylene per year, primarily consumed by Westlake in the production of PVC.
	•	Longview Pipeline. A 200-mile common carrier ethylene pipeline that runs from Mont Belvieu, Texas to the Longview, Texas chemical complex, which includes Westlake’s Longview production facility (the "Longview Pipeline"). The Longview Pipeline serves as the primary source of feedstock for the production of ethylene derivatives at Westlake’s Longview production facility.
	Other assets contributed to OpCo in conjunction with the IPO include the associated deferred turnaround costs, co-product inventories, goodwill and other assets. Additionally, OpCo assumed $246,056 of promissory notes payable to Westlake.
	The Predecessor's combined carve-out financial statements reflect certain assets, liabilities and business activities that were retained by Westlake, and will therefore not be reflected in the Partnership's consolidated financial statements in future periods. Assets and liabilities which are reflected in the Predecessor's combined carve-out financial statements but which were retained by Westlake include working capital accounts, ethylene and other inventories, an equity interest in a pipeline joint venture, deferred federal income taxes, certain long-term debt payable to Westlake and other long-term liabilities. Ethylene business activities retained by the Predecessor include, but are not limited to, procuring feedstock, managing inventory and commodity risk and transporting ethylene from manufacturing facilities.
	Initial Public Offering
	On July 30, 2014, the Partnership’s common units began trading on the New York Stock Exchange under the ticker symbol "WLKP." On August 4, 2014, the Partnership closed its IPO of 12,937,500 common units at a price to the public of $24.00 per unit ($22.53 per unit net of underwriting discount), including the 1,687,500 common units that were issued pursuant to the full exercise of the underwriters' option to purchase additional common units as described in the WLKP Prospectus.
	In connection with the closing of the IPO, in exchange for Westlake’s contribution of a 5.8% limited partner interest in OpCo and OpCo's general partner interest to the Partnership, Westlake received:
	•	1,436,115 common units and 12,686,115 subordinated units, representing an aggregate 52.2% limited partner interest in the Partnership; and
	•	the Partnership's general partner interest and its incentive distribution rights.
	The Partnership received net proceeds of $286,088 from the IPO, net of underwriting discounts, structuring fees and offering expenses of approximately $24,412. The Partnership used the net proceeds from the IPO to purchase an additional 4.8% limited partner interest in OpCo, resulting in the Partnership owning a 10.6% limited partner interest in OpCo.
	From the period beginning August 4, 2012 to July 31, 2013, Westlake incurred approximately $151,729 in capital expenditures (the "Pre-August 2013 Capex") with respect to the assets contributed to OpCo. The portion of these capital expenditures incurred before January 1, 2013 was accounted for as an adjustment to Net investment, as it was funded through equity. The portion of the capital expenditures incurred from January 1, 2013 through July 31, 2013 was accounted for as a liability and is reflected as such on the Predecessor’s combined carve-out financial statements and the associated liability was retained by Westlake in connection with the closing of the IPO. During the period from August 1, 2013 to August 4, 2014, Westlake funded capital expenditures of $246,056 related to the Contributed Assets under the terms of the intercompany notes that OpCo assumed in connection with the IPO (the "August 2013 Promissory Notes"). At the close of the IPO, the outstanding balance of the August 2013 Promissory Notes was $246,056.
	OpCo used the $286,088 net proceeds from the IPO it received from the Partnership to (i) establish a $55,419 turnaround reserve, (ii) reimburse $151,729 to Westlake for the Pre-August 2013 Capex, and (iii) repay $78,940 of the August 2013 Promissory Notes assumed by OpCo. Immediately after the repayment, the outstanding indebtedness payable to Westlake under the August 2013 Promissory Notes was $167,116.
	Agreements with Westlake and Related Parties
	The agreements described below became effective on August 4, 2014, concurrent with the closing of the IPO.
	Ethylene Sales Agreement
	OpCo entered into a 12-year ethylene sales agreement with Westlake (the "Ethylene Sales Agreement"). The Ethylene Sales Agreement requires Westlake to purchase a minimum volume of ethylene each year equal to 95% of OpCo’s planned ethylene production per year (the "Minimum Commitment"), subject to certain exceptions and a maximum commitment of 3.8 billion pounds per year. So long as Westlake is not in default under the Ethylene Sales Agreement, if OpCo’s actual production exceeds planned production, Westlake has the option to purchase up to 95% of the excess production (the "Excess Production Option").
	The fee for each pound of ethylene purchased by Westlake from OpCo up to the Minimum Commitment in any calendar year will equal:
	•	the actual price OpCo pays Westlake to purchase ethane (or other feedstock, such as propane, if applicable) to produce each pound of ethylene, subject to a specified cap and a floor on the amount of feedstock that should be needed to produce each pound of ethylene; plus
	•	the actual price OpCo pays Westlake to purchase natural gas to produce each pound of ethylene, subject to a specified cap and a floor on the amount of natural gas that should be needed to produce each pound of ethylene; plus
	•	OpCo’s estimated operating costs (including selling, general and administrative expenses), divided by OpCo’s planned ethylene production for the year (in pounds); plus
	•	a five-year average of OpCo’s expected future maintenance capital expenditures and other turnaround expenditures, divided by OpCo’s planned ethylene production capacity for the year (in pounds); less
	•	the proceeds (on a per pound of ethylene basis) received by OpCo from the sale of co-products (including, but not limited to, propylene, crude butadiene, pyrolysis gasoline and hydrogen) associated with producing the ethylene purchased by Westlake; plus
	•	a $0.10 per pound margin.
	The fee for the Excess Production Option, if exercised, equals OpCo’s estimated variable operating costs of producing the incremental ethylene, net of revenues from co-product sales plus a $0.10 per pound margin.
	The estimated operating costs and expected future maintenance capital expenditures and other turnaround expenditures will be adjusted at the end of each year, to be applicable for the fee for the next calendar year, to reflect certain changes in forecasted costs.
	The result of the fee structure is that OpCo should recover the portion of its total operating costs and maintenance capital expenditures and other turnaround expenditures corresponding to the portion of OpCo’s aggregate production that is purchased by Westlake. The Ethylene Sales Agreement has an initial term extending until December 31, 2026 and automatically renews thereafter for successive 12-month terms unless terminated.
	Feedstock Supply Agreement
	OpCo entered into a feedstock supply agreement with Westlake, pursuant to which Westlake agrees to sell to OpCo ethane and other feedstock in amounts sufficient for OpCo to produce the ethylene to be sold under the Ethylene Sales Agreement (the "Feedstock Supply Agreement"). The Feedstock Supply Agreement provides that OpCo obtains feedstock from Westlake, based on Westlake’s total cost of purchasing and delivering the feedstock, including applicable transportation, storage and other costs. Title and risk of loss for all feedstock purchased by OpCo through the Feedstock Supply Agreement passes to OpCo upon delivery to one of three delivery points described in the Feedstock Supply Agreement.
	The Feedstock Supply Agreement has an initial term extending until December 31, 2026 and automatically renews thereafter for successive 12-month terms unless terminated by either party; provided, however, that such agreement can only be renewed in the event the Ethylene Sales Agreement is renewed simultaneously. The Feedstock Supply Agreement may, in certain circumstances, terminate concurrently with the termination of the Ethylene Sales Agreement.
	Services and Secondment Agreement
	OpCo entered into a services and secondment agreement with Westlake, pursuant to which OpCo provides Westlake with certain services required for the operation of Westlake’s facilities; and Westlake provides OpCo with comprehensive operating services for OpCo’s facilities, ranging from services relating to the maintenance and operations of the common facilities necessary for the operation of OpCo’s units, to making available certain shared utilities such as electricity and natural gas that are necessary for the operation of OpCo’s units. Westlake also seconded employees to OpCo to allow OpCo to operate OpCo’s facilities in an efficient and compliant manner. Such seconded employees will be under the control of OpCo while they work on OpCo’s facilities.
	The services and secondment agreement has an initial 12-year term. The services and secondment agreement may be renewed thereafter upon agreement of the parties and shall automatically terminate if the Ethylene Sales Agreement terminates under certain circumstances. Westlake and OpCo each can terminate the services and secondment agreement under certain circumstances, including if the other party materially defaults on the performance of its obligations and such default continues for a 30-day period.
	Site Lease Agreements
	OpCo entered into two site lease agreements with Westlake pursuant to which Westlake leases to OpCo the real property underlying Lake Charles Olefins and Calvert City Olefins, respectively, and grants OpCo rights to access and use certain other portions of Westlake’s ethylene production facilities that are necessary to operate OpCo’s units at such ethylene production facilities. OpCo owes Westlake one dollar per site per year. The site lease agreements each have a term of 50 years. Each of site lease agreements may be renewed if agreed by the parties.
	Omnibus Agreement
	The Partnership entered into an omnibus agreement with Westlake that addresses Westlake’s indemnification of the Partnership for certain matters, including environmental and tax matters, as well as the provision by Westlake of certain management and other general and administrative services to the Partnership and its general partner and the Partnership’s reimbursement to Westlake for such services. The omnibus agreement also addresses Westlake’s right of first refusal on any proposed transfer of the ethylene production facilities that serve Westlake’s other facilities and Westlake’s right of first refusal on any proposed transfer of the Partnership's equity interests in OpCo.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Revenue from Contracts with Customers
	In May 2014, the Financial Accounting Standards Board issued an accounting standards update on a comprehensive new revenue recognition standard that will supersede the existing revenue recognition guidance. The new accounting guidance creates a framework by which an entity will allocate the transaction price to separate performance obligations and recognize revenue when each performance obligation is satisfied. Under the new standard, entities will be required to use judgment and make estimates, including identifying performance obligations in a contract, estimating the amount of variable consideration to include in the transaction price, allocating the transaction price to each separate performance obligation and determining when an entity satisfies its performance obligations. The standard allows for either "full retrospective" adoption, meaning that the standard is applied to all of the periods presented with a cumulative catch-up as of the earliest period presented, or "modified retrospective" adoption, meaning the standard is applied only to the most current period presented in the financial statements with a cumulative catch-up as of the current period. The accounting standard will be effective for reporting periods beginning after December 15, 2016. The Predecessor is in the process of evaluating the impact that the new accounting guidance will have on its combined carve-out financial position, results of operations and cash flows.

Accounts_Receivable

Accounts Receivable	6 Months Ended
	Jun. 30, 2014
Accounts Receivable, Net [Abstract]	'
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable consist of the following:
		June 30,			December 31,
		2014			2013
	Trade customers	$	62,054		$	73,594
	Allowance for doubtful accounts	(2,170		)	(2,105		)
		59,884			71,489
	Other	1,373			323
	Accounts receivable, net	$	61,257		$	71,812

Inventories

Inventories	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories
	Inventories consist of the following:
		June 30,		December 31,
		2014		2013
	Finished products	$	13,067	$	21,330
	Feedstock, additives and chemicals	69,467		80,407
	Materials and supplies	14,847		14,640
	Inventories	$	97,381	$	116,377

Property_Plant_and_Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	Property, Plant and Equipment
	As of June 30, 2014, the Predecessor had property, plant and equipment, net totaling $835,660. The Predecessor assesses these assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, including when negative conditions such as significant current or projected operating losses exist. Other factors considered by the Predecessor when determining if an impairment assessment is necessary include, but are not limited to, significant changes or projected changes in supply and demand fundamentals (which would have a negative impact on operating rates or margins), new technological developments, new competitors with significant raw material or other cost advantages, adverse changes associated with the U.S. and world economies and uncertainties associated with governmental actions. Long-lived assets assessed for impairment are grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.
	Depreciation expense on property, plant and equipment of $15,720 and $14,662 is included in cost of sales in the interim combined carve-out statements of operations for the three months ended June 30, 2014 and 2013, respectively. Depreciation expense on property, plant and equipment of $30,204 and $28,351 is included in cost of sales in the interim combined carve-out statements of operations for the six months ended June 30, 2014 and 2013, respectively.

Other_Assets

Other Assets	6 Months Ended
	Jun. 30, 2014
Other Assets [Abstract]	'
Other Assets	'
	Other Assets
	Amortization expense on other assets of $4,548 and $4,663 is included in the interim combined carve-out statements of operations for the three months ended June 30, 2014 and 2013, respectively. Amortization expense on other assets of $9,078 and $7,009 is included in the interim combined carve-out statements of operations for the six months ended June 30, 2014 and 2013, respectively.

Related_Party_Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Party Transactions
	Cash Management Program
	The Predecessor participates in Westlake’s centralized cash management and funding system. The Predecessor’s working capital and capital expenditure requirements have historically been part of the corporate-wide cash management program for Westlake. As part of such program, Westlake sweeps all cash generated by the Predecessor’s operations daily, and cash needed to meet the Predecessor’s operating and investing needs is provided by Westlake as necessary. Transfers of cash to and from Westlake’s cash management system are reflected as a component of Net investment on the interim combined carve-out balance sheets, and as part of "Net Distributions to Westlake" on the interim combined carve-out statements of cash flows. No interest income has been recognized on net cash swept to Westlake since, historically, the Predecessor has not charged interest on intercompany balances other than the intercompany promissory notes described in Note 9.
	All significant intercompany transactions between the Predecessor and Westlake have been included in these interim combined carve-out financial statements and are considered to be effectively settled for cash in the interim combined carve-out financial statements at the time the transaction is recorded. The total net effect of the settlement of these intercompany transactions is reflected in the interim combined carve-out statements of cash flow as a financing activity and in the interim combined carve-out balance sheets as Net investment.
	Affiliate Transactions
	During the ordinary course of conducting its business, the Predecessor enters into transactions with affiliates related to the production and sale of ethylene and ethylene co-products.
	The Predecessor is part of the consolidated operations of Westlake, and a majority of its revenue is derived from transactions with Westlake and its affiliates. The prices used for these related party revenue transactions may be different than prices the Predecessor might have received had they been transacted with third parties. The gross profit recognized on net ethylene sales to Westlake was $215,147 and $213,548 for the three months ended June 30, 2014 and 2013, respectively. The gross profit recognized on net ethylene sales to Westlake was $397,472 and $393,795 for the six months ended June 30, 2014 and 2013, respectively.
	Historically, Westlake and its affiliates performed certain services which directly and indirectly supported the Predecessor’s operations. Personnel costs incurred by Westlake and its affiliates on the Predecessor’s behalf were charged to the Predecessor and included in either selling, general and administrative expenses or cost of sales, depending on the nature of the employee’s role in its operations. Personnel costs included in the Predecessor’s cost of sales were charged to the Predecessor based on actual payroll and other costs incurred by Westlake for employees who directly support the Predecessor’s operations. Westlake also performed certain general corporate functions for the Predecessor related to finance, legal, information technology, human resources, communications, ethics and compliance and other shared services. During the three months ended June 30, 2014 and 2013, the Predecessor was allocated $4,021 and $4,380, respectively, of indirect general corporate expenses incurred by Westlake. During the six months ended June 30, 2014 and 2013, the Predecessor was allocated $9,343 and $9,399, respectively, of indirect general corporate expenses incurred by Westlake. The costs of these general corporate functions were allocated to the Predecessor primarily on the basis of fixed assets and are included within selling, general and administrative expenses. These allocated corporate costs relate primarily to the wages and benefits of Westlake employees that support the Predecessor’s operations. Expenses incurred by Westlake and its affiliates on the Predecessor’s behalf have been allocated to the Predecessor on the basis of direct usage when identifiable. Where costs incurred on the Predecessor’s behalf could not practically be determined by specific identification, these costs were primarily allocated to the Predecessor on the basis of fixed assets, headcount or other measure. The expense allocations have been determined on a basis that both the Predecessor and Westlake consider to be a reasonable reflection of the utilization of services provided or the benefit received by the Predecessor during the periods presented. The allocations may not, however, fully reflect the expenses the Predecessor would have incurred as a separate, publicly traded company for the periods presented. Additionally, included in cost of sales and general, selling and administrative expenses, are direct employee costs. These employees performing services on behalf of the Predecessor’s operations are employees of Westlake Management Services, Inc., a subsidiary of Westlake. Included in the table below within cost of sales and selling, general and administrative are costs of such employees. In addition to the expenses that are incurred by Westlake on behalf of the Predecessor that are included in the table below, the Predecessor also incurs expenses externally from unrelated parties.
	The following table shows revenues and direct and indirect expenses, including personnel costs described above, incurred by Westlake on the Predecessor’s behalf that are reflected in its interim combined carve-out statements of operations.
		Three Months Ended June 30,				Six Months Ended June 30,
		2014		2013		2014		2013
	Net ethylene sales—Westlake	$	415,033	$	389,560	$	798,960	$	804,069
	Cost of sales—Westlake employees	16,534		15,357		33,122		30,789
	Selling, general and administrative expenses	5,142		5,495		11,618		11,182
	Interest expense—Westlake	4,105		1,648		7,696		2,598
	General
	The Predecessor, together with other subsidiaries of Westlake not included in these interim combined carve-out financial statements, are guarantors under Westlake's revolving credit facility and the indentures governing its senior notes. As of June 30, 2014, Westlake had no borrowings outstanding under its revolving credit facility and $754,000 outstanding under its senior notes (less the unamortized discount of $951).

Promissory_Notes_Payable_to_We

Promissory Notes Payable to Westlake	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Promissory Notes Payable to Westlake	'
	Promissory Notes Payable to Westlake
	Long-term debt payable to Westlake consists of the following:
		June 30,		December 31,
		2014		2013
	2006 Pipeline Note (variable interest rate of prime plus 0.25%,	$	14,400	$	14,400
	original scheduled maturity of November 30, 2016)
	2013 Promissory Notes (variable interest rate of prime plus 1.5%,	350,187		238,573
	original scheduled maturity of August 1, 2023)
		$	364,587	$	252,973
	In 2013, three intercompany promissory notes were issued for capital expenditures incurred by Westlake on behalf of the Predecessor’s operations (together, the "2013 Promissory Notes"). For additional information on the 2013 Promissory Notes, please read Note 9 (Promissory Notes Payable to Westlake) to the audited combined carve-out financial statements for the fiscal year ended December 31, 2013 included in the WLKP Prospectus. Proceeds drawn under the 2013 Promissory Notes during the six months ended June 30, 2014 were used to fund capital expenditures at the Predecessor’s ethylene plants.

Derivative_Instruments

Derivative Instruments	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments	'
	Derivative Instruments
	Commodity Risk Management
	The Predecessor uses derivative instruments to reduce price volatility risk on raw materials and products as a substantial portion of its raw materials and products are commodities whose prices fluctuate as market supply and demand fundamentals change. Business strategies to protect against such instability include ethylene product feedstock flexibility. The Predecessor does not use derivative instruments to engage in speculative activities.
	For derivative instruments that are designated and qualify as fair value hedges, the gains or losses on the derivative instruments, as well as the offsetting losses or gains on the hedged items attributable to the hedged risk, were included in cost of sales in the interim combined carve-out statements of operations for the three and six months ended June 30, 2013. The Predecessor had no derivative instruments that were designated as fair value hedges for the three and six months ended June 30, 2014.
	Gains and losses from changes in the fair value of derivative instruments that are not designated as hedging instruments were included in gross profit in the interim combined carve-out statements of operations for the three and six months ended June 30, 2014 and 2013.
	The exposure on commodity derivatives used for price risk management includes the risk that the counterparty will not pay if the market declines below the established fixed price. In such case, the Predecessor would lose the benefit of the derivative differential on the volume of the commodities covered. In any event, the Predecessor would continue to receive the market price on the actual volume hedged. The Predecessor also bears the risk that it could lose the benefit of market improvements over the fixed derivative price for the term and volume of the derivative instruments (as such improvements would accrue to the benefit of the counterparty).
	Disclosures related to the Predecessor's derivative assets and derivative liabilities subject to enforceable master netting arrangements have not been presented as they are not material to the Predecessor's combined carve-out balance sheets at June 30, 2014 and December 31, 2013.
	The fair values of derivative instruments in the Predecessor's combined carve-out balance sheets were as follows:
		Derivative Assets
		Balance Sheet Location	Fair Value as of
			June 30,		December 31,
			2014		2013
	Not designated as hedging instruments
	Commodity forward contracts	Accounts receivable, net	$	937	$	296
	Total derivative assets		$	937	$	296
		Derivative Liabilities
		Balance Sheet Location	Fair Value as of
			June 30,		December 31,
			2014		2013
	Not designated as hedging instruments
	Commodity forward contracts	Accrued liabilities	$	924	$	176
	Total derivative liabilities		$	924	$	176
	The following tables reflect the impact of derivative instruments designated as fair value hedges and the related hedged item on the Predecessor's interim combined carve-out statements of operations. For the three and six months ended June 30, 2013, there was no material ineffectiveness with regard to the Predecessor's qualifying fair value hedges.
	Derivatives in Fair Value	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Relationships	Recognized in
		Income on Derivative	2014		2013			2014			2013
	Commodity forward contracts	Cost of sales	$	—	$	1,533		$	—		$	(110	)
	Hedged Items in Fair Value	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Relationships	Recognized in
		Income on Hedged Items	2014		2013			2014			2013
	Firm commitment designated as the hedged item	Cost of sales	$	—	$	(1,615	)	$	—		$	(220	)
	The impact of derivative instruments that have not been designated as hedges on the Predecessor's interim combined carve-out statements of operations were as follows:
	Derivatives Not Designated as	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Instruments	Recognized in
		Income on Derivative	2014		2013			2014			2013
	Commodity forward contracts	Gross profit	$	240	$	9,382		$	(371	)	$	16,717
	See Note 11 for the fair value of the Predecessor's derivative instruments.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	Fair Value Measurements
	The Predecessor reports certain assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). Under the accounting guidance for fair value measurements, inputs used to measure fair value are classified in one of three levels:
	Level 1: Quoted market prices in active markets for identical assets or liabilities.
	Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.
	Level 3: Unobservable inputs that are not corroborated by market data.
	The following tables summarize, by level within the fair value hierarchy, the Predecessor's assets and liabilities that were accounted for at fair value on a recurring basis:
		30-Jun-14
		Level 1		Level 2			Total
	Derivative instruments
	Risk management assets - Commodity forward contracts	$	430	$	507		$	937
	Risk management liabilities - Commodity forward contracts	—		(924		)	(924		)
		December 31, 2013
		Level 1		Level 2			Total
	Derivative instruments
	Risk management assets - Commodity forward contracts	$	48	$	248		$	296
	Risk management liabilities - Commodity forward contracts	—		(176		)	(176		)
	The Level 2 measurements for the Predecessor's commodity contracts are derived using forward curves supplied by industry-recognized and unrelated third-party services. There were no transfers in or out of Levels 1 and 2 of the fair value hierarchy for the six months ended June 30, 2014 and 2013.
	In addition to the financial assets and liabilities above, the Predecessor has other financial assets and liabilities subject to fair value measures. These financial assets and liabilities include accounts receivable, net, accounts payable and long-term debt payable to Westlake, all of which are recorded at carrying value. The amounts reported in the combined carve-out balance sheets for accounts receivable, net and accounts payable approximate their fair value due to the short maturities of these instruments. The carrying and fair values of the Predecessor's long-term debt at June 30, 2014 and December 31, 2013 are summarized in the table below. The Predecessor’s long-term debt instruments are related party promissory notes issued to Westlake. The fair value of these notes is determined based on the present value of expected future cash flows using a discounted cash flow methodology. Because the Predecessor’s valuation methodology used for long-term debt instruments requires the use of significant unobservable inputs, the inputs used to measure the fair value of the Predecessor’s long-term debt are classified as Level 3 within the fair value hierarchy. Inputs used to estimate the fair values of the Predecessor’s long-term debt include the selection of an appropriate discount rate.
		30-Jun-14					December 31, 2013
		Carrying		Fair			Carrying			Fair
		Value		Value			Value			Value
	2006 Pipeline Note	$	14,400	$	14,002		$	14,400		$	13,922
	2013 Promissory Notes	350,187		350,187			238,573			238,573

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The Predecessor’s operating results have been included in Westlake Chemical Corporation’s consolidated U.S. federal and state income tax returns. Amounts presented in these interim combined carve-out financial statements related to income taxes have been determined on a separate tax return basis, and the Predecessor’s contribution to Westlake Chemical Corporation’s net operating losses and tax credits have been included in these financial statements. These amounts may not reflect tax positions taken or to be taken by Westlake Chemical Corporation and have been available for use by Westlake Chemical Corporation and may remain with Westlake Chemical Corporation after the separation from Westlake Chemical Corporation.
	The effective income tax rate was 35.3% for the six months ended June 30, 2014. The effective income tax rate for the 2014 period was above the U.S. federal statutory rate of 35.0% primarily due to state income taxes, mostly offset by the domestic manufacturing deduction and state income tax credits. The effective income tax rate was 35.4% for the six months ended June 30, 2013. The effective income tax rate for the 2013 period was above the U.S. federal statutory rate of 35.0% primarily due to state income taxes, mostly offset by the domestic manufacturing deduction and state income tax credits.

Supplemental_Information

Supplemental Information	6 Months Ended
	Jun. 30, 2014
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]	'
Supplemental Information	'
	Supplemental Information
	Non-cash Operating Activity
	The Predecessor settled $4,099 and $1,513 of its total interest expense incurred on related party notes as an addition to principal on promissory notes outstanding to Westlake for the three months ended June 30, 2014 and 2013, respectively. The Predecessor settled $7,441 and $2,330 of its total interest expense incurred on related party notes as an addition to principal on promissory notes outstanding to Westlake for the six months ended June 30, 2014 and 2013, respectively. Interest incurred on the 2013 Promissory Notes discussed in Note 9 may be settled through additions to principal outstanding, at the Predecessor’s option. For additional information on the 2013 Promissory Notes, please read Note 9 (Promissory Notes Payable to Westlake) to the audited combined carve-out financial statements for the fiscal year ended December 31, 2013 included in the WLKP Prospectus.
	Non-cash Investing Activity
	Change in capital expenditure accrual increasing additions to property, plant and equipment was $2,062 for the six months ended June 30, 2014. Change in capital expenditure accrual reducing additions to property, plant and equipment was $16,185 for the six months ended June 30, 2013.
	Non-cash Financing Activity
	Related party notes payable to Westlake of $238,600 were deemed settled through net investment in 2013. The non-cash settlement was recorded as an increase in Westlake’s net investment in the Predecessor. No cash was transferred in connection with the deemed settlement of these notes. See Note 9 (Promissory Notes Payable to Westlake) to the audited combined carve-out financial statements for the fiscal year ended December 31, 2013 included in the WLKP Prospectus, for a description of the intercompany debt settled in 2013 between the Predecessor and Westlake.

Major_Customer_and_Concentrati

Major Customer and Concentration Risk	6 Months Ended
	Jun. 30, 2014
Risks and Uncertainties [Abstract]	'
Major Customer and Concentration of Credit Risk	'
	Major Customer and Concentration of Credit Risk
	During the three months ended June 30, 2014 and 2013, Westlake accounted for approximately 79.2% and 74.2%, respectively, of the Predecessor’s net sales. During the six months ended June 30, 2014 and 2013, Westlake accounted for approximately 73.7% and 78.4%, respectively, of the Predecessor’s net sales. Historically, the Predecessor sold ethylene to Westlake and the resulting related party receivables were settled immediately through net investment.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	The Predecessor is subject to environmental laws and regulations that can impose civil and criminal sanctions and that may require it to mitigate the effects of contamination caused by the release or disposal of hazardous substances into the environment. Under one law, an owner or operator of property may be held strictly liable for remediating contamination without regard to whether that person caused the contamination, and without regard to whether the practices that resulted in the contamination were legal at the time they occurred. Because several of the Predecessor’s production sites have a history of industrial use, it is impossible to predict precisely what effect these legal requirements will have on the Predecessor.
	Contract Disputes with Goodrich and PolyOne. In connection with the 1990 and 1997 acquisitions of the Goodrich Corporation ("Goodrich") chemical manufacturing complex in Calvert City, Goodrich agreed to indemnify the Predecessor for any liabilities related to preexisting contamination at the complex. For its part, the Predecessor agreed to indemnify Goodrich for post-closing contamination caused by the Predecessor’s operations. The soil and groundwater at the complex, which does not include the Predecessor’s nearby PVC facility, had been extensively contaminated under Goodrich’s operations. In 1993, Goodrich spun off the predecessor of PolyOne Corporation ("PolyOne"), and that predecessor assumed Goodrich’s indemnification obligations relating to preexisting contamination.
	In 2003, litigation arose among the Predecessor, Goodrich and PolyOne with respect to the allocation of the cost of remediating contamination at the site. The parties settled this litigation in December 2007 and PolyOne agreed to assume 100% of responsibility for site contamination subject to the right to seek reallocation through an arbitration process. By letter dated March 16, 2010, PolyOne notified Westlake that it was initiating an arbitration proceeding under the settlement agreement. This arbitration is currently stayed.
	State Administrative Proceedings. There are several administrative proceedings in Kentucky pertaining to the Calvert City site involving Goodrich’s Resource Conservation and Recovery Act permit which requires Goodrich to remediate contamination at the site. Site contamination is currently being addressed under the U.S. Comprehensive Environmental Response, Compensation, and Liability Act by the Predecessor, Goodrich and PolyOne pursuant to an Administrative Settlement with the U.S. Environmental Protection Agency which requires the parties to conduct a remedial investigation and feasibility study. As a result, the state proceedings are currently stayed and corrective action under the permit has been suspended.
	Monetary Relief. Except as noted above with respect to the settlement of the contract litigation among the Predecessor, Goodrich and PolyOne, there has been no determination of responsibility or any allocation of the costs of remediation among the various parties that are involved in the judicial and administrative proceedings discussed above. At this time, the Predecessor is not able to estimate the loss or reasonable possible loss, if any, on the Predecessor’s interim combined carve-out financial statements that could result from the resolution of these proceedings. Any cash expenditures that the Predecessor might incur in the future with respect to the remediation of contamination at the complex would likely be spread out over an extended period. As a result, the Predecessor believes it is unlikely that any remediation costs allocable to it will be material in terms of expenditures made in any individual reporting period.
	Westlake has agreed to indemnify OpCo for any liabilities related to pre-existing contamination at the Calvert City plant, and OpCo has agreed to indemnity Westlake for any post-closing contamination caused by its operations of the Calvert City plant.
	In addition to the matters described above, the Predecessor is involved in various routine legal proceedings incidental to the conduct of its business. The Predecessor does not believe that any of these routine legal proceedings will have a material adverse effect on its financial condition, results of operations or cash flows.

Subsequent_Events

Subsequent Events	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	Contribution of Assets and Initial Public Offering
	On August 4, 2014, the Partnership closed its IPO of 12,937,500 common units. See Note 2 for a description the IPO, the assets and liabilities contributed and agreements entered in connection with the closing of the IPO.
	General
	Subsequent events have been evaluated for recognition through the issuance date of Westlake's consolidated interim financial statements. Subsequent events have been evaluated for disclosure through the issuance date of these interim combined carve-out financial statements. There have been no other subsequent events to disclose as of this date.

Business_and_Basis_of_Presenta1

Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Financial Statements	'
	Basis of Presentation
	The Predecessor consists of the historical "carve-out" financial statements of Westlake’s entire ethylene business. The accompanying unaudited interim combined carve-out financial statements were prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim periods. Accordingly, certain information and footnotes required for complete financial statements under generally accepted accounting principles in the United States ("U.S. GAAP") have not been included. These interim combined carve-out financial statements should be read in conjunction with the combined carve-out financial statements and notes thereto of the Predecessor for the fiscal year ended December 31, 2013 included in the Partnership's prospectus dated July 29, 2014 (File No. 33-195551) (the "WLKP Prospectus"), as filed with the SEC on July 31, 2014. These interim combined carve-out financial statements have been prepared in conformity with the accounting principles and practices as disclosed in the notes to the combined carve-out financial statements of the Predecessor for the fiscal year ended December 31, 2013.
	In the opinion of management, the accompanying unaudited interim combined carve-out financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair statement of the Predecessor’s interim combined carve-out financial position as of June 30, 2014, its interim combined carve-out results of operations for the three and six months ended June 30, 2014 and 2013 and the changes in its interim combined carve-out statements of cash flows for the six months ended June 30, 2014 and 2013.
	Results of operations and changes in cash position for the interim periods presented are not necessarily indicative of the results that will be realized for the fiscal year ending December 31, 2014 or any other period. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ materially from those estimates.
	The interim combined carve-out statements of operations also include expense allocations for certain functions historically performed by Westlake and allocated to the ethylene business, including allocations of general corporate expenses related to finance, legal, information technology, human resources, communications, ethics and compliance, shared services, employee benefits and incentives and stock-based compensation. These allocations were based primarily on the basis of direct usage when identifiable, with the remainder allocated on the basis of fixed assets, headcount or other measure. The Predecessor’s management believes the assumptions underlying the interim combined carve-out financial statements, including the assumptions regarding allocation of expenses from Westlake, are reasonable and reflect all costs related to the operations of the Predecessor, including those incurred by Westlake on behalf of the Predecessor. Nevertheless, the interim combined carve-out financial statements may not include all of the expenses that would have been incurred had the Predecessor been a stand-alone company during the periods presented and may not reflect its results of operations, financial position and cash flows had the Predecessor been a stand-alone company during the periods presented.
	For purposes of the Predecessor, Westlake used a centralized approach to the cash management and financing of its operations. The cash generated by the Predecessor’s operations were transferred to Westlake daily, and Westlake funded the Predecessor’s operating and investing activities as needed. Accordingly, the cash and cash equivalents generated by the Predecessor’s operations that were held by Westlake were not presented in its interim combined carve-out financial statements for any of the periods presented. The Predecessor reflected transfers of cash to and from Westlake's cash management system as a component of "Net investment" on its interim combined carve-out balance sheets, and as part of "Net distributions to Westlake" on its interim combined carve-out statements of cash flows.

Accounts_Receivable_Tables

Accounts Receivable (Tables)	6 Months Ended
	Jun. 30, 2014
Accounts Receivable, Net [Abstract]	'
Schedule Of Accounts Receivable	'
	Accounts receivable consist of the following:
		June 30,			December 31,
		2014			2013
	Trade customers	$	62,054		$	73,594
	Allowance for doubtful accounts	(2,170		)	(2,105		)
		59,884			71,489
	Other	1,373			323
	Accounts receivable, net	$	61,257		$	71,812

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule Of Inventory	'
	Inventories consist of the following:
		June 30,		December 31,
		2014		2013
	Finished products	$	13,067	$	21,330
	Feedstock, additives and chemicals	69,467		80,407
	Materials and supplies	14,847		14,640
	Inventories	$	97,381	$	116,377

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions	'
	The following table shows revenues and direct and indirect expenses, including personnel costs described above, incurred by Westlake on the Predecessor’s behalf that are reflected in its interim combined carve-out statements of operations.
		Three Months Ended June 30,				Six Months Ended June 30,
		2014		2013		2014		2013
	Net ethylene sales—Westlake	$	415,033	$	389,560	$	798,960	$	804,069
	Cost of sales—Westlake employees	16,534		15,357		33,122		30,789
	Selling, general and administrative expenses	5,142		5,495		11,618		11,182
	Interest expense—Westlake	4,105		1,648		7,696		2,598
	Long-term debt payable to Westlake consists of the following:
		June 30,		December 31,
		2014		2013
	2006 Pipeline Note (variable interest rate of prime plus 0.25%,	$	14,400	$	14,400
	original scheduled maturity of November 30, 2016)
	2013 Promissory Notes (variable interest rate of prime plus 1.5%,	350,187		238,573
	original scheduled maturity of August 1, 2023)
		$	364,587	$	252,973

Promissory_Notes_Payable_to_We1

Promissory Notes Payable to Westlake (Tables)	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions	'
	The following table shows revenues and direct and indirect expenses, including personnel costs described above, incurred by Westlake on the Predecessor’s behalf that are reflected in its interim combined carve-out statements of operations.
		Three Months Ended June 30,				Six Months Ended June 30,
		2014		2013		2014		2013
	Net ethylene sales—Westlake	$	415,033	$	389,560	$	798,960	$	804,069
	Cost of sales—Westlake employees	16,534		15,357		33,122		30,789
	Selling, general and administrative expenses	5,142		5,495		11,618		11,182
	Interest expense—Westlake	4,105		1,648		7,696		2,598
	Long-term debt payable to Westlake consists of the following:
		June 30,		December 31,
		2014		2013
	2006 Pipeline Note (variable interest rate of prime plus 0.25%,	$	14,400	$	14,400
	original scheduled maturity of November 30, 2016)
	2013 Promissory Notes (variable interest rate of prime plus 1.5%,	350,187		238,573
	original scheduled maturity of August 1, 2023)
		$	364,587	$	252,973

Derivative_Instruments_Tables

Derivative Instruments (Tables)	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Fair Values of Derivatives Instruments in Consolidated Balance Sheets	'
	The fair values of derivative instruments in the Predecessor's combined carve-out balance sheets were as follows:
		Derivative Assets
		Balance Sheet Location	Fair Value as of
			June 30,		December 31,
			2014		2013
	Not designated as hedging instruments
	Commodity forward contracts	Accounts receivable, net	$	937	$	296
	Total derivative assets		$	937	$	296
		Derivative Liabilities
		Balance Sheet Location	Fair Value as of
			June 30,		December 31,
			2014		2013
	Not designated as hedging instruments
	Commodity forward contracts	Accrued liabilities	$	924	$	176
	Total derivative liabilities		$	924	$	176
Impact of Derivatives Instruments Designated as Fair Value Hedges	'
	The following tables reflect the impact of derivative instruments designated as fair value hedges and the related hedged item on the Predecessor's interim combined carve-out statements of operations. For the three and six months ended June 30, 2013, there was no material ineffectiveness with regard to the Predecessor's qualifying fair value hedges.
	Derivatives in Fair Value	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Relationships	Recognized in
		Income on Derivative	2014		2013			2014			2013
	Commodity forward contracts	Cost of sales	$	—	$	1,533		$	—		$	(110	)
	Hedged Items in Fair Value	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Relationships	Recognized in
		Income on Hedged Items	2014		2013			2014			2013
	Firm commitment designated as the hedged item	Cost of sales	$	—	$	(1,615	)	$	—		$	(220	)
Impact of Derivative Instruments Not Designated as Fair Value Hedges	'
	The impact of derivative instruments that have not been designated as hedges on the Predecessor's interim combined carve-out statements of operations were as follows:
	Derivatives Not Designated as	Location of Gain (Loss)	Three Months Ended June 30,					Six Months Ended June 30,
	Hedging Instruments	Recognized in
		Income on Derivative	2014		2013			2014			2013
	Commodity forward contracts	Gross profit	$	240	$	9,382		$	(371	)	$	16,717

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Summary Of Assets And Liabilities Accounted At Fair Value On A Recurring Basis	'
	The following tables summarize, by level within the fair value hierarchy, the Predecessor's assets and liabilities that were accounted for at fair value on a recurring basis:
		30-Jun-14
		Level 1		Level 2			Total
	Derivative instruments
	Risk management assets - Commodity forward contracts	$	430	$	507		$	937
	Risk management liabilities - Commodity forward contracts	—		(924		)	(924		)
		December 31, 2013
		Level 1		Level 2			Total
	Derivative instruments
	Risk management assets - Commodity forward contracts	$	48	$	248		$	296
	Risk management liabilities - Commodity forward contracts	—		(176		)	(176		)
Summary Of Carrying And Fair Values Of Long-Term Debt	'
	The carrying and fair values of the Predecessor's long-term debt at June 30, 2014 and December 31, 2013 are summarized in the table below. The Predecessor’s long-term debt instruments are related party promissory notes issued to Westlake. The fair value of these notes is determined based on the present value of expected future cash flows using a discounted cash flow methodology. Because the Predecessor’s valuation methodology used for long-term debt instruments requires the use of significant unobservable inputs, the inputs used to measure the fair value of the Predecessor’s long-term debt are classified as Level 3 within the fair value hierarchy. Inputs used to estimate the fair values of the Predecessor’s long-term debt include the selection of an appropriate discount rate.
		30-Jun-14					December 31, 2013
		Carrying		Fair			Carrying			Fair
		Value		Value			Value			Value
	2006 Pipeline Note	$	14,400	$	14,002		$	14,400		$	13,922
	2013 Promissory Notes	350,187		350,187			238,573			238,573

Business_and_Basis_of_Presenta2

Business and Basis of Presentation (Details) (USD $)	0 Months Ended		0 Months Ended		0 Months Ended
	Aug. 04, 2014	Aug. 04, 2014	Aug. 04, 2014	Jun. 30, 2014	Aug. 04, 2014
	OpCo [Member]	OpCo [Member]	OpCo GP [Member]	Limited Partner [Member]	Limited Partner [Member]
	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]		Subsequent Event [Member]
		production_facility
Subsequent Event [Line Items]	'	'	'	'	'
Limited partner capital	'	'	'	$1	'
Note receivable from limited partner	'	'	'	$1	'
Number of units sold in public offering	'	'	'	'	12,937,500
Limited partner interest	10.60%	'	100.00%	'	'
Number of ethylene production facilities	'	3	'	'	'

Initial_Public_Offering_Detail

Initial Public Offering (Details) (USD $)

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 05, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Jul. 31, 2013

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Aug. 04, 2014

Subsequent Event [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

OpCo GP [Member]

Lake Charles Ethylene Production Facilities [Member]

Calvert City Ethylene Production Facility [Member]

Longview Pipeline [Member]

IPO [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Westlake [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

OpCo [Member]

OpCo [Member]

OpCo [Member]

Subsequent Event [Member]

Westlake [Member]

Loans Payable [Member]

Loans Payable [Member]

IPO [Member]

IPO [Member]

IPO [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Over-Allotment Option [Member]

OpCo and OpCo's General Partner Interest [Member]

Subsequent Event [Member]

Common units [Member]

Subordinated units [Member]

production_facility

LOUISIANA

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Promissory Notes, 2013 [Member]

Promissory Notes, 2013 [Member]

Preformation Capital Expenditure [Member]

Cash Reserve Turnaround [Member]

Intercompany Debt [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

production_facility

lb

lb

mi

agreement

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

lb

Schedule of Equity Method Investments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Partnership's ownership interest

'

10.60%

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.80%

52.20%

'

'

Pre-formation Capital Expenditures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$151,729,000

$246,056,000

'

'

'

'

'

'

'

Number of ethylene production facilities

'

'

3

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Production capacity per year

'

'

'

'

'

2,700,000,000

630,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Length of pipeline

'

'

'

'

'

'

'

200

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intercompany Debt

'

'

'

'

'

'

'

'

'

'

167,116,000

246,056,000

'

'

'

'

'

'

'

'

'

'

'

'

Number of units sold in public offering

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12,937,500

'

1,687,500

'

'

'

'

Price per unit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$24

'

'

'

'

'

Price per unit, net of underwriting discount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$22.53

'

'

'

'

'

Units of partnership interest (shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,436,115

12,686,115

Proceeds from IPO

'

'

'

'

'

'

'

'

286,088,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsidiary Initial Public Offering, Use Of Proceeds

'

'

'

'

'

'

'

'

'

'

'

'

151,729,000

55,419,000

78,940,000

'

'

'

'

'

'

'

'

'

Payments of unit issuance costs

24,412,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional ownership interest acquired

'

4.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake ethylene sales agreement, term

'

'

'

'

'

'

'

'

'

'12 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake ethylene sales agreement, annual minimum purchase percentage

'

'

'

'

'

'

'

'

'

95.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake ethylene sales agreement, annual maximum commitment, pounds

'

'

'

'

'

'

'

'

'

3,800,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake ethylene sales agreement, annual excess production option, percent

'

'

'

'

'

'

'

'

'

95.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Years included in average of OpCo's expected future maintenance capital expenditures and other turnaround expenditures, divided by OpCo's planned ethylene production capacity for the year

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Margin per pound

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake ethylene sales agreement, length of renewal term

'

'

'

'

'

'

'

'

'

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake feedstock supply agreement, term

'

'

'

'

'

'

'

'

'

'12 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake services and secondment agreement, term

'

'

'

'

'

'

'

'

'

'12 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake services and secondment agreement, default period

'

'

'

'

'

'

'

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of site lease agreements

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake site lease annual expense per site

'

'

'

'

'

'

'

'

'

$1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Westlake site lease agreements, term

'

'

'

'

'

'

'

'

'

'50 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts_Receivable_Details

Accounts Receivable (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts Receivable, Net [Abstract]	'	'
Trade customers	$62,054	$73,594
Allowance for doubtful accounts	-2,170	-2,105
Receivables from trade customers and affiliates, net	59,884	71,489
Other	1,373	323
Accounts receivable, net	$61,257	$71,812

Inventories_Details

Inventories (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Finished products	$13,067	$21,330
Feedstock, additives and chemicals	69,467	80,407
Materials and supplies	14,847	14,640
Inventories	$97,381	$116,377

Property_Plant_and_Equipment_D

Property, Plant and Equipment (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'	'	'	'	'
Property, plant and equipment	$835,660	'	$835,660	'	$762,972
Depreciation expense on property, plant and equipment	$15,720	$14,662	$30,204	$28,351	'

Other_Assets_Detail

Other Assets (Detail) (Other Assets [Member], USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Other Assets [Member]	'	'	'	'
Amortization expense	$4,548	$4,663	$9,078	$7,009

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Related Party Transaction [Line Items]	'	'	'	'
Net ethylene salesbWestlake	$415,033	$389,560	$798,960	$804,069
Westlake [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Senior notes	754,000	'	754,000	'
Westlake [Member] | Gross Profit on Net Ethylene Sales [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Net ethylene salesbWestlake	215,147	213,548	397,472	393,795
Predecessor [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Indirect general corporate expenses	4,021	4,380	9,343	9,399
Senior Notes [Member] | Westlake [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Unamortized discount	$951	'	$951	'

Related_Party_Transactions_Rev

Related Party Transactions Revenues and Direct and Indirect Expenses (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Related Party Transactions [Abstract]	'	'	'	'
Net ethylene salesbWestlake	$415,033	$389,560	$798,960	$804,069
Cost of salesbWestlake employees	16,534	15,357	33,122	30,789
Selling, general and administrative expenses	5,142	5,495	11,618	11,182
Interest expensebWestlake	$4,105	$1,648	$7,696	$2,598

Promissory_Notes_Payable_to_We2

Promissory Notes Payable to Westlake (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014
In Thousands, unless otherwise specified			Limited Partner [Member]	2006 Pipeline Note [Member]	2006 Pipeline Note [Member]	Promissory Notes, 2013 [Member]	Promissory Notes, 2013 [Member]	Prime Rate [Member]	Prime Rate [Member]
			note	Loans Payable [Member]	Loans Payable [Member]	Loans Payable [Member]	Loans Payable [Member]	2006 Pipeline Note [Member]	Promissory Notes, 2013 [Member]
				Limited Partner [Member]	Limited Partner [Member]	Limited Partner [Member]	Limited Partner [Member]	Loans Payable [Member]	Loans Payable [Member]
								Limited Partner [Member]	Limited Partner [Member]
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'
Long-term debt	$364,587	$252,973	'	$14,400	$14,400	$350,187	$238,573	'	'
Basis spread on variable rate, percent	'	'	'	'	'	'	'	0.25%	1.50%
Number of intercompany promissory notes	'	'	3	'	'	'	'	'	'

Derivative_Instruments_Textual

Derivative Instruments (Textual) (Detail) (Commodity Forward Contracts [Member], Designated As Fair Value Hedges)	Jun. 30, 2014
	customer
Commodity Forward Contracts [Member] | Designated As Fair Value Hedges	'
Derivative [Line Items]	'
Derivative, Number of Instruments Held	0

Derivative_Instruments_Fair_Va

Derivative Instruments (Fair Values of Derivative Instruments in Consolidated Balance Sheets) (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accrued Liabilities	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative liabilities	$924	$176
Accounts Receivable	'	'
Derivatives, Fair Value [Line Items]	'	'
Total derivative assets	937	296
Forward Contracts [Member] | Accrued Liabilities	'	'
Derivatives, Fair Value [Line Items]	'	'
Not designated as hedging instruments, Derivative Liabilities	924	176
Forward Contracts [Member] | Accounts Receivable	'	'
Derivatives, Fair Value [Line Items]	'	'
Not designated as hedging instruments, Derivative Assets	$937	$296

Derivative_Instruments_Impact_

Derivative Instruments (Impact of Derivative Instruments on Income) (Details) (Cost of Sales, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Designated As Fair Value Hedges | Firm Commitment Derivative Items Designated As Hedged Item	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) Recognized in Income on Derivative	$0	($1,615)	$0	($220)
Designated As Fair Value Hedges | Forward Contracts [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) Recognized in Income on Derivative	0	1,533	0	-110
Derivatives Not Designated As Hedging Instruments | Forward Contracts [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) Recognized in Income on Derivative	$240	$9,382	($371)	$16,717

Fair_Value_Measurements_Summar

Fair Value Measurements (Summary of Assets and Liabilities Accounted at Fair Value on Recurring Basis) (Details) (Recurring [Member], Forward Contracts [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Risk management assets - Commodity forward contracts	$937	$296
Risk management liabilities - Commodity forward contracts	-924	-176
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Risk management assets - Commodity forward contracts	430	48
Risk management liabilities - Commodity forward contracts	0	0
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Risk management assets - Commodity forward contracts	507	248
Risk management liabilities - Commodity forward contracts	($924)	($176)

Fair_Value_Measurements_Summar1

Fair Value Measurements (Summary of Carrying and Fair Values of Long Term Debt) (Details) (Senior Notes [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
2006 Pipeline Note [Member] | Carrying Value [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Senior Notes	$14,400	$14,400
2006 Pipeline Note [Member] | Fair Value [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Senior Notes	14,002	13,922
Promissory Notes, 2013 [Member] | Carrying Value [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Senior Notes	350,187	238,573
Promissory Notes, 2013 [Member] | Fair Value [Member]	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Senior Notes	$350,187	$238,573

Income_Taxes_Detail

Income Taxes (Detail)	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'
Effective income tax rate	35.40%	35.30%	'
U.S. federal statutory income tax rate	'	35.00%	35.00%

Supplemental_Information_Detai

Supplemental Information (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Related Party Transaction [Line Items]	'	'	'	'
Change in capital expenditure accrual	'	'	$2,062	($16,185)
Westlake [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Interest incurred, added to principal on promissory notes outstanding	4,099	1,513	7,441	2,330
Related party notes payable deemed settled through net investment	'	'	'	$238,600

Major_Customer_and_Concentrati1

Major Customer and Concentration Risk (Details) (Westlake [Member], Net sales [Member])	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Westlake [Member] | Net sales [Member]	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'
Concentration Risk, Percentage	79.20%	74.20%	73.70%	78.40%