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Earnings per Unit (Notes)
 3 Months Ended
Mar. 31, 2014
Earnings Per Unit [Abstract]  
Earnings Per Share [Text Block]
4. Earnings Per Unit
Net income per unit is calculated for the Partnership only for periods after the Offering as no units were outstanding prior to October 16, 2013. 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 (loss) allocations used in the calculation of net income (loss) per unit.
Diluted net income per unit includes the effects of potentially dilutive units of our common units that consist of unvested phantom units. Basic and diluted net income (loss) 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 also 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. There have been no additional changes to the outstanding shares after the closing of the Offering. As of March 31, 2014, there were no incentive distribution right payments to our general partner. Therefore, we have not reduced net income available to the limited partners.
The calculation of net income per unit for the three months ended March 31, 2014, is as follows (in thousands, except per unit amounts):
Net income attributable to partners
$
10,933

Limited partners' distributions on common units
(5,491
)
Limited partners' distributions on subordinated units
(5,491
)
 Distributions less than (greater than) earnings
$
(49
)
 
 
 Limited partners' earnings on common units:
 
 Distributions
$
5,491

 Allocation of distributions less than (greater than) earnings
(25
)
 Total limited partners' earnings on common units
$
5,466

 
 
 Limited partners' earnings on subordinated units:
 
 Distributions
$
5,491

 Allocation of distributions less than (greater than) earnings
(24
)
 Total limited partners' earnings on subordinated units
$
5,467

 
 
 Weighted average limited partner units outstanding:
 
 Common units - basic
22,811

 Common units - diluted
22,815

 Subordinated units - basic and diluted
22,811

 
 
 Net income per limited partner unit:
 
 Common - basic
$
0.24

 Common - diluted
0.24

 Subordinated - basic and diluted
0.24