Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2013

1. Organization and Basis of Presentation [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. Organization and Basis of Presentation

Western Refining Logistics, LP ("WNRL" or the "Partnership") is a Delaware limited partnership formed in July 2013 by Western Refining Logistics GP, LLC ("WRGP"), our general partner. WRGP is owned 100% by Western Refining, Inc. ("Western") and holds all of the non-economic general partner interests in WNRL. On October 16, 2013, we completed our initial public offering (the "Offering") of 15,812,500 common units representing limited partner interests (including 2,062,500 common units issued due to the exercise of the underwriters' over-allotment option). Upon completion of the Offering, Western Refining Company, LP and Western Refining Southwest, Inc., each wholly-owned subsidiaries of Western, collectively held a 65.3% limited partner interest in WNRL, with the remaining 34.7% limited partner interest being held by public unitholders. See Note 3, Initial Public Offering, for further discussion.

We engage in the gathering, transportation, storage and terminalling of crude oil and refined products and the storage, processing and terminalling of asphalt. Most of our assets are integral to the operations of Western’s refineries located in El Paso, Texas and Gallup, New Mexico (Western’s “El Paso Refinery” and “Gallup Refinery,” respectively). Primarily, we operate in Arizona, New Mexico and west Texas. Giving effect to the Offering, we generate substantially all of our revenues from transactions with Western.

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for financial information and with the instructions to Form 10-K and Article 10 of Regulation S-X as it relates to quarterly information included in Note 15, Quarterly Financial Information. We have not reported comprehensive income due to the absence of items of other comprehensive income or loss during the periods presented.

The financial statements presented in this Annual Report on Form 10-K include the consolidated financial results of Western Refining Logistics, LP Predecessor (the "Predecessor"), our predecessor for accounting purposes, for periods presented through October 15, 2013, and the consolidated financial results of WNRL for the period beginning October 16, 2013, the date of the Offering. The balance sheet as of December 31, 2013, presents solely the consolidated financial position of WNRL.