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EXCEL - IDEA: XBRL DOCUMENT - Calumet Specialty Products Partners, L.P.Financial_Report.xls
10-Q - FORM 10-Q - Calumet Specialty Products Partners, L.P.h85328e10vq.htm
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v2.3.0.15
Unit-Based Compensation and Distributions
9 Months Ended
Sep. 30, 2011
Unit-Based Compensation and Distributions [Abstract] 
Unit-Based Compensation and Distributions
12. Unit-Based Compensation and Distributions
     A summary of the Company’s nonvested phantom units as of September 30, 2011 and the changes during the nine months ended September 30, 2011 is presented below:
                 
            Weighted Average  
            Grant Date  
Nonvested Phantom Units   Grant     Fair Value  
Nonvested at December 31, 2010
    105,492     $ 17.68  
Granted
    55,355       21.31  
Vested
    (57,482 )     19.78  
Forfeited
           
 
           
Nonvested at September 30, 2011
    103,365     $ 18.45  
 
           
     For the three months ended September 30, 2011 and 2010, compensation expense of $662 and $151, respectively, was recognized in the unaudited condensed consolidated statements of operations related to vested phantom unit grants. For the nine months ended September 30, 2011 and 2010, compensation expense of $1,944 and $443, respectively, was recognized in the unaudited condensed consolidated statements of operations related to vested phantom unit grants. As of September 30, 2011 and 2010, there was a total of $1,907 and $928, respectively, of unrecognized compensation costs related to nonvested phantom unit grants. These costs are expected to be recognized over a weighted-average period of approximately three years.
     The Company’s distribution policy is as defined in its partnership agreement. For the three months ended September 30, 2011 and 2010, the Company made distributions of $20,124 and $16,391, respectively, to its partners. For the nine months ended September 30, 2011 and 2010, the Company made distributions of $56,382 and $49,179, respectively, to its partners.