NET INCOME (LOSS) PER UNIT

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER UNIT

NET (LOSS) INCOME PER UNIT

We treat restricted units granted under our long-term incentive plan as participating securities in computing net (loss) income per unit pursuant to the two-class method. The computation of diluted net (loss) income for the year ended December 31, 2013 excludes outstanding options to purchase NuStar GP Holdings units, as the exercise price exceeded the market price and their effect would be anti-dilutive. The outstanding options to purchase NuStar GP Holdings units totaled 289,100 as of December 31, 2013. Unit amounts used in the computation of basic and diluted net income per unit were as follows:

	Year Ended December 31,
	2013	2012	2011
Basic units outstanding:
Weighted-average number of basic units outstanding	42,619,722	42,576,858	42,546,096
Diluted units outstanding:
Weighted-average number of basic units outstanding	42,619,722	42,576,858	42,546,096
Effect of dilutive securities	—	7,809	26,521
Weighted-average number of diluted units outstanding	42,619,722	42,584,667	42,572,617