Quarterly Financial Data
12 Months Ended
Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]  
Quarterly Financial Data
21.
Quarterly Financial Data (Unaudited)
Unaudited quarterly financial data was as follows:
 
 
Year Ended December 31, 2015
 
First
 
Second
 
Third
 
Fourth (1)
 
Total
 
(in thousands, except for per unit amounts)
Net sales
$
1,598,358

 
$
661,743

 
$
558,022

 
$
663,791

 
$
3,481,914

Net income (loss)
43,939

 
(2,550
)
 
8,580

 
28,379

 
78,348

Limited Partners' interest in net income (loss)
43,939

 
(2,599
)
 
8,475

 
28,212

 
78,027

Net income (loss) per limited partner unit: (2)
 
 
 
 
 
 
 
 
 
Common-basic
$
2.10

 
$
(0.12
)
 
$
0.40

 
$
1.34

 
$
3.71

Common-diluted
$
2.06

 
$
(0.12
)
 
$
0.39

 
$
1.32

 
$
3.65

Subordinated-basic and diluted
$
2.10

 
$
(0.12
)
 
$
0.40

 
$
1.34

 
$
3.71

 
Year Ended December 31, 2014
 
First
 
Second
 
Third
 
Fourth
 
Total
 
(in thousands, except for per unit amounts)
Net sales
$
1,994,699

 
$
979,661

 
$
897,408

 
$
1,197,994

 
$
5,069,762

Net income (loss)
73,132

 
(10,604
)
 
(5,302
)
 
65,588

 
122,814

Limited Partners' interest in net income (loss)
75,335

 
(9,494
)
 
(10,718
)
 
63,611

 
118,734

Net income (loss) per limited partner unit: (2)
 
 
 
 
 
 
 
 
 
Common-basic
$
3.74

 
$
(0.47
)
 
$
(0.53
)
 
$
3.13

 
$
5.88

Common-diluted
$
3.74

 
$
(0.47
)
 
$
(0.53
)
 
$
3.07

 
$
5.84

       Subordinated-basic and diluted
$
3.74

 
$
(0.47
)
 
$
(0.53
)
 
$
3.13

 
$
5.88

 
 
(1)
On December 21, 2015, the federal government enacted legislation that reinstated an excise tax credit program available for certain bio-fuel blending activities. This program had previously expired on December 31, 2014 and was reinstated retroactively to January 1, 2015. During the three months ended December 31, 2015, the Partnership recorded federal excise tax credits of $7.8 million related to its bio-fuel blending activities that had occurred throughout the year. These credits have been recorded as a reduction of cost of products sold (exclusive of depreciation and amortization) for the three months ended December 31, 2015.
(2)
Quarterly net income per limited partner unit amounts are stand-alone calculations and may not be additive to full year amounts due to rounding and changes in outstanding units.