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Earnings per Unit (Notes)
 9 Months Ended
Sep. 30, 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. 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 (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. Subsequent to September 30, 2014, WNRL issued 1,160,092 common units to Western in connection with the WRW asset purchase. See Note 15, Subsequent Events for additional detail on the transaction. As of September 30, 2014, there were no incentive distribution right payments to our general partner.
The calculation of net income per unit for the three and nine months ended September 30, 2014, is as follows:
 
Three Months Ended
 
Nine Months Ended
 
September 30,
 
2014
 
(In thousands, except per unit data)
Net income attributable to partners
$
12,265

 
$
34,173

Limited partners' distributions on common units
(7,014
)
 
(19,291
)
Limited partners' distributions on subordinated units
(7,014
)
 
(19,291
)
 Distributions greater than earnings
$
(1,763
)
 
$
(4,409
)
 
 
 
 
 Limited partners' earnings on common units:
 
 
 
 Distributions
$
7,014

 
$
19,291

 Allocation of distributions greater than earnings
(882
)
 
(2,205
)
 Total limited partners' earnings on common units
$
6,132

 
$
17,086

 
 
 
 
 Limited partners' earnings on subordinated units:
 
 
 
 Distributions
$
7,014

 
$
19,291

 Allocation of distributions greater than earnings
(881
)
 
(2,204
)
 Total limited partners' earnings on subordinated units
$
6,133

 
$
17,087

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

 
22,811

 Common units - diluted
22,883

 
22,853

 Subordinated units - basic and diluted
22,811

 
22,811

 
 
 
 
 Net income per limited partner unit:
 
 
 
 Common - basic
$
0.27

 
$
0.75

 Common - diluted
0.27

 
0.75

 Subordinated - basic and diluted
0.27

 
0.75