United Refining 10-Q 14 Jan 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2013	Jan. 14, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Nov-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Registrant Name	'UNITED REFINING CO	'
Entity Central Index Key	'0000101462	'
Current Fiscal Year End Date	'--08-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	100

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Current:	'	'
Cash and cash equivalents	$119,389	$158,537
Accounts receivable, net	103,032	125,196
Refundable income taxes	20,890	20,890
Inventories, net	185,032	130,966
Prepaid expenses and other assets	41,761	42,093
Amounts due from affiliated companies, net	495	'
Total current assets	470,599	477,682
Property, plant and equipment, net	295,406	289,132
Deferred financing costs, net	4,496	4,803
Goodwill	1,349	1,349
Tradename	10,500	10,500
Amortizable intangible assets, net	1,031	1,057
Deferred turnaround costs and other assets, net	10,188	11,772
Total assets	793,569	796,295
Current:	'	'
Current installments of long-term debt	1,861	1,592
Accounts payable	57,750	54,170
Accrued liabilities	24,235	18,715
Income taxes payable	6,650	8,587
Sales, use and fuel taxes payable	17,020	19,247
Deferred income taxes	365	365
Amounts due to affiliated companies, net	'	434
Total current liabilities	107,881	103,110
Long term debt: less current installments	238,325	237,114
Deferred income taxes	28,859	29,193
Deferred retirement benefits	67,387	69,675
Total liabilities	442,452	439,092
Commitments and contingencies	'	'
Stockholder's equity:	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'
Series A Preferred stock; $1,000 par value per share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Additional paid-in capital	157,251	159,844
Retained earnings	187,012	190,333
Accumulated other comprehensive loss	-7,262	-7,090
Total stockholder's equity	351,117	357,203
Total liabilities and stockholder's equity	793,569	796,295
Series A Preferred Stock [Member]	'	'
Stockholder's equity:	'	'
Series A Preferred stock; $1,000 par value per share - shares authorized 25,000; issued and outstanding 14,116	$14,116	$14,116

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Series A Preferred Stock [Member]	'	'
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Consolidated_Statements_of_Ope

Consolidated Statements of Operation (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Income Statement [Abstract]	'	'
Net sales	$891,715	$957,062
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	838,165	798,885
Losses on derivative contracts	'	2,684
Selling, general and administrative expenses	41,146	40,814
Depreciation and amortization expenses	6,990	6,856
Total costs and expenses	886,301	849,239
Operating income	5,414	107,823
Other income (expense):	'	'
Interest expense, net	-6,534	-9,152
Other, net	-664	-889
Total other income (expense)	-7,198	-10,041
(Loss) income before income tax expense	-1,784	97,782
Income tax (benefit) expense	-697	38,135
Net (loss) income	($1,087)	$59,647

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'
Net (loss) income	($1,087)	$59,647
Other comprehensive (loss) income, net of taxes:	'	'
Unrecognized post retirement (costs) income, net of taxes of $(119) and $137 for the three months ended November 30, 2013 and 2012, respectively	-172	197
Other comprehensive (loss) income	-172	197
Total comprehensive (loss) income	($1,259)	$59,844

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'
Unrecognized post retirement income (costs), taxes	($119)	$137

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Cash flows from operating activities:	'	'
Net (loss) income	($1,087)	$59,647
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	7,564	6,843
Unrealized gain on derivative contracts	'	-5,120
Deferred income taxes	-215	983
Loss on asset disposition	5	'
Cash (used in) provided by working capital items	-27,563	22,327
Change in operating assets and liabilities:	'	'
Other assets, net	169	170
Deferred retirement benefits	-2,579	-1,989
Total adjustments	-22,619	23,214
Net cash (used in) provided by operating activities	-23,706	82,861
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-11,114	-5,721
Additions to deferred turnaround costs	-511	-42
Proceeds from asset dispositions	38	'
Net cash used in investing activities	-11,587	-5,763
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and stockholder	-2,234	-30,453
Proceeds from issuance of long-term debt	1,426	'
Principal reductions of long-term debt	-454	-354
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash used in financing activities	-3,855	-30,807
Net (decrease) increase in cash and cash equivalents	-39,148	46,291
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	119,389	183,831
Cash (used in) provided by working capital items:	'	'
Accounts receivable, net	22,164	18,790
Inventories, net	-54,066	-5,201
Prepaid expenses and other assets	332	-29,746
Amounts due from/due to affiliated companies, net	-929	-725
Accounts payable	3,580	7,441
Derivative liability	'	1,052
Accrued liabilities	5,520	8,255
Income taxes payable	-1,937	25,541
Sales, use, and fuel taxes payable	-2,227	-3,080
Total change	-27,563	22,327
Cash paid during the period for:	'	'
Interest	156	66
Income taxes	1,455	11,803
Non-cash investing activities:	'	'
Property additions & capital leases	$241	$748

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	3 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Description of Business and Basis of Presentation	'
	1	Description of Business and Basis of Presentation
	The consolidated financial statements include the accounts of United Refining Company and its subsidiaries, United Refining Company of Pennsylvania and its subsidiaries, United Biofuels, Inc. and Kiantone Pipeline Corporation (collectively, the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
	The Company is a petroleum refiner and marketer in its primary market area of Western New York and Northwestern Pennsylvania. Operations are organized into two business segments: wholesale and retail.
	The wholesale segment is responsible for the acquisition of crude oil, petroleum refining, supplying petroleum products to the retail segment and the marketing of petroleum products to wholesale and industrial customers. The retail segment operates a network of Company operated retail units under the Red Apple Food Mart® and Country Fair® brand names selling petroleum products under the Kwik Fill®, Citgo® and Keystone® brand names, as well as convenience and grocery items.
	The Company is a wholly-owned subsidiary of United Refining, Inc., a wholly-owned subsidiary of United Acquisition Corp., which in turn is a wholly-owned subsidiary of Red Apple Group, Inc. (the “Parent”).
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of only normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended November 30, 2013 are not necessarily indicative of the results that may be expected for the year ending August 31, 2014. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Form 10-K for the fiscal year ended August 31, 2013.

Inventories

Inventories	3 Months Ended
	Nov. 30, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	2	Inventories
	Inventories are stated at the lower of cost or market, with cost being determined under the Last-in, First-out (LIFO) method for crude oil and petroleum product inventories and the First-in, First-out (FIFO) method for merchandise. Supply inventories are stated at either the lower of cost or market or replacement cost and include various parts for the refinery operations.
	Inventories consist of the following:
			November 30,		August 31,
			2013		2013
			(in thousands)
	Crude Oil		$	32,295	$	21,344
	Petroleum Products			101,917		60,094
	Total @ LIFO			134,212		81,438
	Merchandise			25,014		24,002
	Supplies			25,806		25,526
	Total @ FIFO			50,820		49,528
	Total Inventory		$	185,032	$	130,966
	As of November 30, 2013 and August 31, 2013, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $94,765,000 and $108,984,000, respectively.

Segments_of_Business

Segments of Business	3 Months Ended
	Nov. 30, 2013
Segment Reporting [Abstract]	'
Segments of Business	'
	3	Segments of Business
	Intersegment revenues are calculated using market prices and are eliminated upon consolidation. Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
			Three Months Ended
			November 30,
			2013		2012
	Net Sales
	Retail		$	413,728	$	436,347
	Wholesale			477,987		520,715
			$	891,715	$	957,062
	Intersegment Sales
	Wholesale		$	213,701	$	229,019
	Operating Income
	Retail		$	1,385	$	3,990
	Wholesale			4,029		103,833
			$	5,414	$	107,823
	Depreciation and Amortization
	Retail		$	1,561	$	1,457
	Wholesale			5,429		5,399
			$	6,990	$	6,856
	Capital Expenditures (including non-cash)
	Retail		$	3,078	$	2,886
	Wholesale			8,277		3,583
			$	11,355	$	6,469
			November 30,		August 31,
			2013		2013
	Total Assets
	Retail		$	184,054	$	182,662
	Wholesale			609,515		613,633
			$	793,569	$	796,295

Subsidiary_Guarantors

Subsidiary Guarantors	3 Months Ended
	Nov. 30, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Subsidiary Guarantors	'
	4	Subsidiary Guarantors
	All of the Company’s wholly-owned subsidiaries fully and unconditionally guarantee on an unsecured basis, on a joint and several basis, the Company’s 10.50% Senior Secured Notes due 2018. There are no restrictions within the consolidated group on the ability of the Company or any of its subsidiaries to obtain loans from or pay dividends to other members of the consolidated group. Financial information of the Company’s wholly-owned subsidiary guarantors is as follows:
	Condensed Consolidating Balance Sheets
	(in thousands)
			November 30, 2013												August 31, 2013
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	103,148		$	16,241		$	—		$	119,389		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net			66,213			36,819			—			103,032			83,800			41,396			—			125,196
	Refundable income taxes			20,890			—			—			20,890			21,944			(1,054	)		—			20,890
	Inventories, net			153,285			31,747			—			185,032			101,891			29,075			—			130,966
	Prepaid expenses and other assets			35,959			5,802			—			41,761			37,860			4,233			—			42,093
	Amounts due from affiliated companies, net			763			(268	)		—			495			—			—			—			—
	Intercompany			136,279			5,398			(141,677	)		—			133,159			6,545			(139,704	)		—
	Total current assets			516,537			95,739			(141,677	)		470,599			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net			182,823			112,583			—			295,406			179,326			109,806			—			289,132
	Deferred financing costs, net			4,496			—			—			4,496			4,803			—			—			4,803
	Goodwill and other non-amortizable assets			—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net			—			1,031			—			1,031			—			1,057			—			1,057
	Deferred turnaround costs & other assets			7,475			2,713			—			10,188			9,055			2,717			—			11,772
	Investment in subsidiaries			28,203			—			(28,203	)		—			27,503			—			(27,503	)		—
			$	739,534		$	223,915		$	(169,880	)	$	793,569		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	799		$	1,062		$	—		$	1,861		$	836		$	756			—			1,592
	Accounts payable			37,186			20,564			—			57,750			31,625			22,545			—			54,170
	Accrued liabilities			17,432			6,803			—			24,235			12,399			6,316			—			18,715
	Income taxes payable			6,160			490			—			6,650			8,242			345			—			8,587
	Sales, use and fuel taxes payable			13,398			3,622			—			17,020			14,933			4,314			—			19,247
	Deferred income taxes			1,734			(1,369	)		—			365			1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net			—			—			—			—			(169	)		603			—			434
	Intercompany			—			141,677			(141,677	)		—			—			139,704			(139,704	)		—
	Total current liabilities			76,709			172,849			(141,677	)		107,881			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments			232,493			5,832			—			238,325			232,180			4,934			—			237,114
	Deferred income taxes			13,941			14,918			—			28,859			14,325			14,868			—			29,193
	Deferred retirement benefits			65,274			2,113			—			67,387			67,419			2,256			—			69,675
	Total liabilities			388,417			195,712			(141,677	)		442,452			383,524			195,272			(139,704	)		439,092
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share –shares authorized 100; issued and outstanding 100			—			18			(18	)		—			—			18			(18	)		—
	Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116			14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital			157,251			16,626			(16,626	)		157,251			159,844			16,626			(16,626	)		159,844
	Retained earnings			187,012			12,919			(12,919	)		187,012			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss			(7,262	)		(1,360	)		1,360			(7,262	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity			351,117			28,203			(28,203	)		351,117			357,203			27,503			(27,503	)		357,203
			$	739,534		$	223,915		$	(169,880	)	$	793,569		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Condensed Consolidating Statements of Operations
	(in thousands)
			Three Months Ended November 30, 2013												Three Months Ended November 30, 2012
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Net sales		$	691,688		$	415,006		$	(214,979	)	$	891,715		$	749,734		$	437,568		$	(230,240	)	$	957,062
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)			675,725			377,419			(214,979	)		838,165			631,836			397,289			(230,240	)		798,885
	Losses on derivative contracts			—			—			—			—			2,684			—			—			2,684
	Selling, general and administrative expenses			6,531			34,615			—			41,146			5,913			34,901			—			40,814
	Depreciation and amortization expenses			5,173			1,817			—			6,990			5,187			1,669			—			6,856
			687,429			413,851			—			886,301			645,620			433,859			(230,240	)		849,239
Operating income			4,259			1,155			—			5,414			104,114			3,709			—			107,823
Other income (expense):
Interest expense, net			(6,298	)		(236	)		—			(6,534	)		(9,030	)		(122	)		—			(9,152	)
Other, net			(848	)		184			—			(664	)		(1,068	)		179			—			(889	)
Equity in net income of subsidiaries			666			—			(666	)		—			2,321			—			(2,321	)		—
			(6,480	)		(52	)		(666	)		(7,198	)		(7,777	)		57			(2,321	)		(10,041	)
(Loss) income before income tax (benefit) expense			(2,221	)		1,103			(666	)		(1,784	)		96,337			3,766			(2,321	)		97,782
Income tax (benefit) expense			(1,134	)		437			—			(697	)		36,690			1,445			—			38,135
Net (loss) income		$	(1,087	)	$	666		$	(666	)	$	(1,087	)	$	59,647		$	2,321		$	(2,321	)	$	59,647
		Three Months Ended November 30, 2013												Three Months Ended November 30, 2012
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
Net cash (used in) provided by operating activities		$	(26,209	)	$	2,503		$	—		$	(23,706	)	$	84,159		$	(1,298	)	$	—		$	82,861
Cash flows from investing activities:
Additions to property, plant and equipment			(6,607	)		(4,507	)		—			(11,114	)		(2,534	)		(3,187	)		—			(5,721	)
Additions to deferred turnaround costs			(401	)		(110	)		—			(511	)		(17	)		(25	)		—			(42	)
Proceeds from asset dispositions			38			—			—			38			—			—			—			—
Net cash used in investing activities			(6,970	)		(4,617	)		—			(11,587	)		(2,551	)		(3,212	)		—			(5,763	)
Cash flows from financing activities:
Dividends to preferred shareholder and stockholder			(2,234	)		—			—			(2,234	)		(30,453	)		—			—			(30,453	)
Proceeds from issuance of long-term debt			—			1,426			—			1,426			—			—			—			—
Principal reductions of long-term debt			(232	)		(222	)		—			(454	)		(247	)		(107	)		—			(354	)
Distribution to parent under the tax sharing agreement			(2,593	)		—			—			(2,593	)		—			—			—			—
Net cash used in financing activities			(5,059	)		1,204			—			(3,855	)		(30,700	)		(107	)		—			(30,807	)
Net (decrease) increase in cash and cash equivalents			(38,238	)		(910	)		—			(39,148	)		50,908			(4,617	)		—			46,291
Cash and cash equivalents, beginning of year			141,386			17,151			—			158,537			122,219			15,321			—			137,540
Cash and cash equivalents, end of period		$	103,148		$	16,241		$	—		$	119,389		$	173,127		$	10,704		$	—		$	183,831

Employee_Benefit_Plans

Employee Benefit Plans	3 Months Ended
	Nov. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	5	Employee Benefit Plans
	For the periods ended November 30, 2013 and 2012, net pension and other postretirement benefit costs were comprised of the following:
			Pension Benefits						Other Post-Retirement
									Benefits
			Three Months  Ended						Three Months Ended
			November 30,						November 30,
			2013			2012			2013			2012
			(in thousands)
	Service cost		$	149		$	164		$	194		$	238
	Interest cost on benefit obligation			1,311			1,286			518			476
	Expected return on plan assets			(1,403	)		(1,470	)		—			—
	Amortization and deferral of net loss			175			335			(465	)		31
	Net periodic benefit cost		$	232		$	315		$	247		$	745
	As of November 30, 2013, $2,403,000 of contributions have been made to the Company pension plans for the fiscal year ending August 31, 2014.
	The Company accrues post-retirement benefits other than pensions, during the years that the employees render the necessary service, of the expected cost of providing those benefits to an employee and the employee’s beneficiaries and covered dependents.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Nov. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	6	Fair Value Measurements
	The carrying values of all financial instruments classified as a current asset or a current liability approximate fair value because of the short maturity of these instruments. The fair value of marketable securities is determined by available market prices. The fair value exceeded the carrying value of the long term debt at November 30, 2013 and August 31, 2013 by $31,934,000 and $26,642,000, respectively.

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Nov. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventories	'
	Inventories consist of the following:
		November 30,		August 31,
		2013		2013
		(in thousands)
	Crude Oil	$	32,295	$	21,344
	Petroleum Products		101,917		60,094
	Total @ LIFO		134,212		81,438
	Merchandise		25,014		24,002
	Supplies		25,806		25,526
	Total @ FIFO		50,820		49,528
	Total Inventory	$	185,032	$	130,966
	As of November 30, 2013 and August 31, 2013, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $94,765,000 and $108,984,000, respectively.

Segments_of_Business_Tables

Segments of Business (Tables)	3 Months Ended
	Nov. 30, 2013
Segment Reporting [Abstract]	'
Summarized Financial Information of Company's Reportable Segments	'
	Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
		Three Months Ended
		November 30,
		2013		2012
	Net Sales
	Retail	$	413,728	$	436,347
	Wholesale		477,987		520,715
		$	891,715	$	957,062
	Intersegment Sales
	Wholesale	$	213,701	$	229,019
	Operating Income
	Retail	$	1,385	$	3,990
	Wholesale		4,029		103,833
		$	5,414	$	107,823
	Depreciation and Amortization
	Retail	$	1,561	$	1,457
	Wholesale		5,429		5,399
		$	6,990	$	6,856
	Capital Expenditures (including non-cash)
	Retail	$	3,078	$	2,886
	Wholesale		8,277		3,583
		$	11,355	$	6,469
		November 30,		August 31,
		2013		2013
	Total Assets
	Retail	$	184,054	$	182,662
	Wholesale		609,515		613,633
		$	793,569	$	796,295

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	3 Months Ended
	Nov. 30, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Schedule of Condensed Consolidating Balance Sheets	'
	Condensed Consolidating Balance Sheets
	(in thousands)
		November 30, 2013												August 31, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	103,148		$	16,241		$	—		$	119,389		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net		66,213			36,819			—			103,032			83,800			41,396			—			125,196
	Refundable income taxes		20,890			—			—			20,890			21,944			(1,054	)		—			20,890
	Inventories, net		153,285			31,747			—			185,032			101,891			29,075			—			130,966
	Prepaid expenses and other assets		35,959			5,802			—			41,761			37,860			4,233			—			42,093
	Amounts due from affiliated companies, net		763			(268	)		—			495			—			—			—			—
	Intercompany		136,279			5,398			(141,677	)		—			133,159			6,545			(139,704	)		—
	Total current assets		516,537			95,739			(141,677	)		470,599			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net		182,823			112,583			—			295,406			179,326			109,806			—			289,132
	Deferred financing costs, net		4,496			—			—			4,496			4,803			—			—			4,803
	Goodwill and other non-amortizable assets		—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net		—			1,031			—			1,031			—			1,057			—			1,057
	Deferred turnaround costs & other assets		7,475			2,713			—			10,188			9,055			2,717			—			11,772
	Investment in subsidiaries		28,203			—			(28,203	)		—			27,503			—			(27,503	)		—
		$	739,534		$	223,915		$	(169,880	)	$	793,569		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	799		$	1,062		$	—		$	1,861		$	836		$	756			—			1,592
	Accounts payable		37,186			20,564			—			57,750			31,625			22,545			—			54,170
	Accrued liabilities		17,432			6,803			—			24,235			12,399			6,316			—			18,715
	Income taxes payable		6,160			490			—			6,650			8,242			345			—			8,587
	Sales, use and fuel taxes payable		13,398			3,622			—			17,020			14,933			4,314			—			19,247
	Deferred income taxes		1,734			(1,369	)		—			365			1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net		—			—			—			—			(169	)		603			—			434
	Intercompany		—			141,677			(141,677	)		—			—			139,704			(139,704	)		—
	Total current liabilities		76,709			172,849			(141,677	)		107,881			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments		232,493			5,832			—			238,325			232,180			4,934			—			237,114
	Deferred income taxes		13,941			14,918			—			28,859			14,325			14,868			—			29,193
	Deferred retirement benefits		65,274			2,113			—			67,387			67,419			2,256			—			69,675
	Total liabilities		388,417			195,712			(141,677	)		442,452			383,524			195,272			(139,704	)		439,092
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share –shares authorized 100; issued and outstanding 100		—			18			(18	)		—			—			18			(18	)		—
	Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116		14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital		157,251			16,626			(16,626	)		157,251			159,844			16,626			(16,626	)		159,844
	Retained earnings		187,012			12,919			(12,919	)		187,012			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss		(7,262	)		(1,360	)		1,360			(7,262	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity		351,117			28,203			(28,203	)		351,117			357,203			27,503			(27,503	)		357,203
		$	739,534		$	223,915		$	(169,880	)	$	793,569		$	740,727		$	222,775		$	(167,207	)	$	796,295
Schedule of Condensed Consolidating Statements of Operations	'
	Condensed Consolidating Statements of Operations
	(in thousands)
		Three Months Ended November 30, 2013												Three Months Ended November 30, 2012
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Net sales	$	691,688		$	415,006		$	(214,979	)	$	891,715		$	749,734		$	437,568		$	(230,240	)	$	957,062
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)		675,725			377,419			(214,979	)		838,165			631,836			397,289			(230,240	)		798,885
	Losses on derivative contracts		—			—			—			—			2,684			—			—			2,684
	Selling, general and administrative expenses		6,531			34,615			—			41,146			5,913			34,901			—			40,814
	Depreciation and amortization expenses		5,173			1,817			—			6,990			5,187			1,669			—			6,856
			687,429			413,851			—			886,301			645,620			433,859			(230,240	)		849,239
	Operating income		4,259			1,155			—			5,414			104,114			3,709			—			107,823
	Other income (expense):
	Interest expense, net		(6,298	)		(236	)		—			(6,534	)		(9,030	)		(122	)		—			(9,152	)
	Other, net		(848	)		184			—			(664	)		(1,068	)		179			—			(889	)
	Equity in net income of subsidiaries		666			—			(666	)		—			2,321			—			(2,321	)		—
			(6,480	)		(52	)		(666	)		(7,198	)		(7,777	)		57			(2,321	)		(10,041	)
	(Loss) income before income tax (benefit) expense		(2,221	)		1,103			(666	)		(1,784	)		96,337			3,766			(2,321	)		97,782
	Income tax (benefit) expense		(1,134	)		437			—			(697	)		36,690			1,445			—			38,135
	Net (loss) income	$	(1,087	)	$	666		$	(666	)	$	(1,087	)	$	59,647		$	2,321		$	(2,321	)	$	59,647
Schedule of Condensed Consolidating Statements of Cash Flows	'
	Three Months Ended November 30, 2013												Three Months Ended November 30, 2012
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
	Net cash (used in) provided by operating activities	$	(26,209	)	$	2,503		$	—		$	(23,706	)	$	84,159		$	(1,298	)	$	—		$	82,861
	Cash flows from investing activities:
	Additions to property, plant and equipment		(6,607	)		(4,507	)		—			(11,114	)		(2,534	)		(3,187	)		—			(5,721	)
	Additions to deferred turnaround costs		(401	)		(110	)		—			(511	)		(17	)		(25	)		—			(42	)
	Proceeds from asset dispositions		38			—			—			38			—			—			—			—
	Net cash used in investing activities		(6,970	)		(4,617	)		—			(11,587	)		(2,551	)		(3,212	)		—			(5,763	)
	Cash flows from financing activities:
	Dividends to preferred shareholder and stockholder		(2,234	)		—			—			(2,234	)		(30,453	)		—			—			(30,453	)
	Proceeds from issuance of long-term debt		—			1,426			—			1,426			—			—			—			—
	Principal reductions of long-term debt		(232	)		(222	)		—			(454	)		(247	)		(107	)		—			(354	)
	Distribution to parent under the tax sharing agreement		(2,593	)		—			—			(2,593	)		—			—			—			—
	Net cash used in financing activities		(5,059	)		1,204			—			(3,855	)		(30,700	)		(107	)		—			(30,807	)
	Net (decrease) increase in cash and cash equivalents		(38,238	)		(910	)		—			(39,148	)		50,908			(4,617	)		—			46,291
	Cash and cash equivalents, beginning of year		141,386			17,151			—			158,537			122,219			15,321			—			137,540
	Cash and cash equivalents, end of period	$	103,148		$	16,241		$	—		$	119,389		$	173,127		$	10,704		$	—		$	183,831

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	3 Months Ended
	Nov. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Components of Net Pension and Other Postretirement Benefit Costs	'
	For the periods ended November 30, 2013 and 2012, net pension and other postretirement benefit costs were comprised of the following:
		Pension Benefits						Other Post-Retirement
								Benefits
		Three Months  Ended						Three Months Ended
		November 30,						November 30,
		2013			2012			2013			2012
		(in thousands)
	Service cost	$	149		$	164		$	194		$	238
	Interest cost on benefit obligation		1,311			1,286			518			476
	Expected return on plan assets		(1,403	)		(1,470	)		—			—
	Amortization and deferral of net loss		175			335			(465	)		31
	Net periodic benefit cost	$	232		$	315		$	247		$	745

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Nov. 30, 2013
	Segment
Accounting Policies [Abstract]	'
Number of business segments	2

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude Oil	$32,295	$21,344
Petroleum Products	101,917	60,094
Total @ LIFO	134,212	81,438
Merchandise	25,014	24,002
Supplies	25,806	25,526
Total @ FIFO	50,820	49,528
Total Inventory	$185,032	$130,966

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Inventory Disclosure [Abstract]	'	'
Replacement cost of LIFO, over LIFO carrying values	$94,765,000	$108,984,000

Segments_of_Business_Summarize

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012	Aug. 31, 2013
Net Sales	'	'	'
Sales, Net	$891,715	$957,062	'
Operating Income	'	'	'
Operating income	5,414	107,823	'
Depreciation and Amortization	'	'	'
Depreciation and Amortization	6,990	6,856	'
Capital Expenditures (including non-cash)	'	'	'
Capital Expenditures	11,355	6,469	'
Total Assets	'	'	'
Assets, Total	793,569	'	796,295
Operating Segments [Member] | Retail [Member]	'	'	'
Net Sales	'	'	'
Sales, Net	413,728	436,347	'
Operating Income	'	'	'
Operating income	1,385	3,990	'
Depreciation and Amortization	'	'	'
Depreciation and Amortization	1,561	1,457	'
Capital Expenditures (including non-cash)	'	'	'
Capital Expenditures	3,078	2,886	'
Total Assets	'	'	'
Assets, Total	184,054	'	182,662
Operating Segments [Member] | Wholesale [Member]	'	'	'
Net Sales	'	'	'
Sales, Net	477,987	520,715	'
Operating Income	'	'	'
Operating income	4,029	103,833	'
Depreciation and Amortization	'	'	'
Depreciation and Amortization	5,429	5,399	'
Capital Expenditures (including non-cash)	'	'	'
Capital Expenditures	8,277	3,583	'
Total Assets	'	'	'
Assets, Total	609,515	'	613,633
Intersegment Eliminations [Member] | Wholesale [Member]	'	'	'
Intersegment Sales	'	'	'
Intersegment Sales	$213,701	$229,019	'

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	Nov. 30, 2013
10.50% Senior Secured Notes [Member]	'
Guarantor Obligations [Line Items]	'
Senior Secured Notes, interest rate	10.50%

Subsidiary_Guarantors_Schedule

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013	Nov. 30, 2012	Aug. 31, 2012
In Thousands, unless otherwise specified
Current:	'	'	'	'
Cash and cash equivalents	$119,389	$158,537	$183,831	$137,540
Accounts receivable, net	103,032	125,196	'	'
Refundable income taxes	20,890	20,890	'	'
Inventories, net	185,032	130,966	'	'
Prepaid expenses and other assets	41,761	42,093	'	'
Amounts due from affiliated companies, net	495	'	'	'
Intercompany	'	'	'	'
Total current assets	470,599	477,682	'	'
Property, plant and equipment, net	295,406	289,132	'	'
Deferred financing costs, net	4,496	4,803	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,031	1,057	'	'
Deferred turnaround costs & other assets	10,188	11,772	'	'
Investment in subsidiaries	'	'	'	'
Total assets	793,569	796,295	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,861	1,592	'	'
Accounts payable	57,750	54,170	'	'
Accrued liabilities	24,235	18,715	'	'
Income taxes payable	6,650	8,587	'	'
Sales, use and fuel taxes payable	17,020	19,247	'	'
Deferred income taxes	365	365	'	'
Amounts due to affiliated companies, net	'	434	'	'
Intercompany	'	'	'	'
Total current liabilities	107,881	103,110	'	'
Long term debt: less current installments	238,325	237,114	'	'
Deferred income taxes	28,859	29,193	'	'
Deferred retirement benefits	67,387	69,675	'	'
Total liabilities	442,452	439,092	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	187,012	190,333	'	'
Accumulated other comprehensive loss	-7,262	-7,090	'	'
Total stockholder's equity	351,117	357,203	'	'
Total liabilities and stockholder's equity	793,569	796,295	'	'
United Refining Company [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	103,148	141,386	173,127	122,219
Accounts receivable, net	66,213	83,800	'	'
Refundable income taxes	20,890	21,944	'	'
Inventories, net	153,285	101,891	'	'
Prepaid expenses and other assets	35,959	37,860	'	'
Amounts due from affiliated companies, net	763	'	'	'
Intercompany	136,279	133,159	'	'
Total current assets	516,537	520,040	'	'
Property, plant and equipment, net	182,823	179,326	'	'
Deferred financing costs, net	4,496	4,803	'	'
Goodwill and other non-amortizable assets	'	'	'	'
Amortizable intangible assets, net	'	'	'	'
Deferred turnaround costs & other assets	7,475	9,055	'	'
Investment in subsidiaries	28,203	27,503	'	'
Total assets	739,534	740,727	'	'
Current:	'	'	'	'
Current installments of long-term debt	799	836	'	'
Accounts payable	37,186	31,625	'	'
Accrued liabilities	17,432	12,399	'	'
Income taxes payable	6,160	8,242	'	'
Sales, use and fuel taxes payable	13,398	14,933	'	'
Deferred income taxes	1,734	1,734	'	'
Amounts due to affiliated companies, net	'	-169	'	'
Intercompany	'	'	'	'
Total current liabilities	76,709	69,600	'	'
Long term debt: less current installments	232,493	232,180	'	'
Deferred income taxes	13,941	14,325	'	'
Deferred retirement benefits	65,274	67,419	'	'
Total liabilities	388,417	383,524	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	187,012	190,333	'	'
Accumulated other comprehensive loss	-7,262	-7,090	'	'
Total stockholder's equity	351,117	357,203	'	'
Total liabilities and stockholder's equity	739,534	740,727	'	'
Guarantors [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	16,241	17,151	10,704	15,321
Accounts receivable, net	36,819	41,396	'	'
Refundable income taxes	'	-1,054	'	'
Inventories, net	31,747	29,075	'	'
Prepaid expenses and other assets	5,802	4,233	'	'
Amounts due from affiliated companies, net	-268	'	'	'
Intercompany	5,398	6,545	'	'
Total current assets	95,739	97,346	'	'
Property, plant and equipment, net	112,583	109,806	'	'
Deferred financing costs, net	'	'	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,031	1,057	'	'
Deferred turnaround costs & other assets	2,713	2,717	'	'
Investment in subsidiaries	'	'	'	'
Total assets	223,915	222,775	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,062	756	'	'
Accounts payable	20,564	22,545	'	'
Accrued liabilities	6,803	6,316	'	'
Income taxes payable	490	345	'	'
Sales, use and fuel taxes payable	3,622	4,314	'	'
Deferred income taxes	-1,369	-1,369	'	'
Amounts due to affiliated companies, net	'	603	'	'
Intercompany	141,677	139,704	'	'
Total current liabilities	172,849	173,214	'	'
Long term debt: less current installments	5,832	4,934	'	'
Deferred income taxes	14,918	14,868	'	'
Deferred retirement benefits	2,113	2,256	'	'
Total liabilities	195,712	195,272	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	18	18	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	16,626	16,626	'	'
Retained earnings	12,919	12,253	'	'
Accumulated other comprehensive loss	-1,360	-1,394	'	'
Total stockholder's equity	28,203	27,503	'	'
Total liabilities and stockholder's equity	223,915	222,775	'	'
Eliminations [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	'	'	'	'
Accounts receivable, net	'	'	'	'
Refundable income taxes	'	'	'	'
Inventories, net	'	'	'	'
Prepaid expenses and other assets	'	'	'	'
Amounts due from affiliated companies, net	'	'	'	'
Intercompany	-141,677	-139,704	'	'
Total current assets	-141,677	-139,704	'	'
Property, plant and equipment, net	'	'	'	'
Deferred financing costs, net	'	'	'	'
Goodwill and other non-amortizable assets	'	'	'	'
Amortizable intangible assets, net	'	'	'	'
Deferred turnaround costs & other assets	'	'	'	'
Investment in subsidiaries	-28,203	-27,503	'	'
Total assets	-169,880	-167,207	'	'
Current:	'	'	'	'
Current installments of long-term debt	'	'	'	'
Accounts payable	'	'	'	'
Accrued liabilities	'	'	'	'
Income taxes payable	'	'	'	'
Sales, use and fuel taxes payable	'	'	'	'
Deferred income taxes	'	'	'	'
Amounts due to affiliated companies, net	'	'	'	'
Intercompany	-141,677	-139,704	'	'
Total current liabilities	-141,677	-139,704	'	'
Long term debt: less current installments	'	'	'	'
Deferred income taxes	'	'	'	'
Deferred retirement benefits	'	'	'	'
Total liabilities	-141,677	-139,704	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	-18	-18	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	-16,626	-16,626	'	'
Retained earnings	-12,919	-12,253	'	'
Accumulated other comprehensive loss	1,360	1,394	'	'
Total stockholder's equity	-28,203	-27,503	'	'
Total liabilities and stockholder's equity	($169,880)	($167,207)	'	'

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Eliminations [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Subsidiary_Guarantors_Schedule2

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
Net sales	$891,715	$957,062
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	838,165	798,885
Losses on derivative contracts	'	2,684
Selling, general and administrative expenses	41,146	40,814
Depreciation and amortization expenses	6,990	6,856
Total Expenses	886,301	849,239
Operating income	5,414	107,823
Other income (expense):	'	'
Interest expense, net	-6,534	-9,152
Other, net	-664	-889
Total other income (expense)	-7,198	-10,041
(Loss) income before income tax (benefit) expense	-1,784	97,782
Income tax (benefit) expense	-697	38,135
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net sales	691,688	749,734
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	675,725	631,836
Losses on derivative contracts	'	2,684
Selling, general and administrative expenses	6,531	5,913
Depreciation and amortization expenses	5,173	5,187
Total Expenses	687,429	645,620
Operating income	4,259	104,114
Other income (expense):	'	'
Interest expense, net	-6,298	-9,030
Other, net	-848	-1,068
Equity in net income of subsidiaries	666	2,321
Total other income (expense)	-6,480	-7,777
(Loss) income before income tax (benefit) expense	-2,221	96,337
Income tax (benefit) expense	-1,134	36,690
Net (loss) income	-1,087	59,647
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net sales	415,006	437,568
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	377,419	397,289
Losses on derivative contracts	'	'
Selling, general and administrative expenses	34,615	34,901
Depreciation and amortization expenses	1,817	1,669
Total Expenses	413,851	433,859
Operating income	1,155	3,709
Other income (expense):	'	'
Interest expense, net	-236	-122
Other, net	184	179
Equity in net income of subsidiaries	'	'
Total other income (expense)	-52	57
(Loss) income before income tax (benefit) expense	1,103	3,766
Income tax (benefit) expense	437	1,445
Net (loss) income	666	2,321
Eliminations [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net sales	-214,979	-230,240
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	-214,979	-230,240
Losses on derivative contracts	'	'
Selling, general and administrative expenses	'	'
Depreciation and amortization expenses	'	'
Total Expenses	'	-230,240
Operating income	'	'
Other income (expense):	'	'
Interest expense, net	'	'
Other, net	'	'
Equity in net income of subsidiaries	-666	-2,321
Total other income (expense)	-666	-2,321
(Loss) income before income tax (benefit) expense	-666	-2,321
Income tax (benefit) expense	'	'
Net (loss) income	-666	-2,321
United Refining Company & Subsidiaries [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net sales	891,715	957,062
Costs and expenses:	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	838,165	798,885
Losses on derivative contracts	'	2,684
Selling, general and administrative expenses	41,146	40,814
Depreciation and amortization expenses	6,990	6,856
Total Expenses	886,301	849,239
Operating income	5,414	107,823
Other income (expense):	'	'
Interest expense, net	-6,534	-9,152
Other, net	-664	-889
Equity in net income of subsidiaries	'	'
Total other income (expense)	-7,198	-10,041
(Loss) income before income tax (benefit) expense	-1,784	97,782
Income tax (benefit) expense	-697	38,135
Net (loss) income	($1,087)	$59,647

Subsidiary_Guarantors_Schedule3

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	($23,706)	$82,861
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-11,114	-5,721
Additions to deferred turnaround costs	-511	-42
Proceeds from asset dispositions	38	'
Net cash used in investing activities	-11,587	-5,763
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and stockholder	-2,234	-30,453
Proceeds from issuance of long-term debt	1,426	'
Principal reductions of long-term debt	-454	-354
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash used in financing activities	-3,855	-30,807
Net (decrease) increase in cash and cash equivalents	-39,148	46,291
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	119,389	183,831
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	-26,209	84,159
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-6,607	-2,534
Additions to deferred turnaround costs	-401	-17
Proceeds from asset dispositions	38	'
Net cash used in investing activities	-6,970	-2,551
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and stockholder	-2,234	-30,453
Proceeds from issuance of long-term debt	'	'
Principal reductions of long-term debt	-232	-247
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash used in financing activities	-5,059	-30,700
Net (decrease) increase in cash and cash equivalents	-38,238	50,908
Cash and cash equivalents, beginning of year	141,386	122,219
Cash and cash equivalents, end of period	103,148	173,127
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	2,503	-1,298
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-4,507	-3,187
Additions to deferred turnaround costs	-110	-25
Proceeds from asset dispositions	'	'
Net cash used in investing activities	-4,617	-3,212
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and stockholder	'	'
Proceeds from issuance of long-term debt	1,426	'
Principal reductions of long-term debt	-222	-107
Distribution to parent under the tax sharing agreement	'	'
Net cash used in financing activities	1,204	-107
Net (decrease) increase in cash and cash equivalents	-910	-4,617
Cash and cash equivalents, beginning of year	17,151	15,321
Cash and cash equivalents, end of period	16,241	10,704
Eliminations [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	'	'
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	'	'
Additions to deferred turnaround costs	'	'
Proceeds from asset dispositions	'	'
Net cash used in investing activities	'	'
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and stockholder	'	'
Proceeds from issuance of long-term debt	'	'
Principal reductions of long-term debt	'	'
Distribution to parent under the tax sharing agreement	'	'
Net cash used in financing activities	'	'
Net (decrease) increase in cash and cash equivalents	'	'
Cash and cash equivalents, beginning of year	'	'
Cash and cash equivalents, end of period	'	'

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Pension and Other Postretirement Benefit Costs (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Nov. 30, 2013	Nov. 30, 2012
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	$149	$164
Interest cost on benefit obligation	1,311	1,286
Expected return on plan assets	-1,403	-1,470
Amortization and deferral of net loss	175	335
Net periodic benefit cost	232	315
Other Post-Retirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	194	238
Interest cost on benefit obligation	518	476
Expected return on plan assets	'	'
Amortization and deferral of net loss	-465	31
Net periodic benefit cost	$247	$745

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	3 Months Ended
	Nov. 30, 2013
Compensation And Retirement Disclosure [Abstract]	'
Defined pension plan contribution	$2,403,000

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Fair Value Disclosures [Abstract]	'	'
Fair value of long term debt	$31,934,000	$26,642,000