United Refining 10-Q 15 Jul 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	31-May-14	Jul. 15, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-May-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
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 $)	31-May-14	Aug. 31, 2013
In Thousands, unless otherwise specified
Current:	'	'
Cash and cash equivalents	$46,033	$158,537
Accounts receivable, net	108,018	125,196
Refundable income taxes	'	20,890
Inventories, net	248,227	130,966
Prepaid income taxes	6,532	'
Prepaid expenses and other assets	57,136	42,093
Total current assets	465,946	477,682
Property, plant and equipment, net	309,697	289,132
Deferred financing costs, net	3,882	4,803
Goodwill	1,349	1,349
Tradename	10,500	10,500
Amortizable intangible assets, net	977	1,057
Deferred turnaround costs and other assets, net	37,416	11,772
Total assets	829,767	796,295
Current:	'	'
Current installments of long-term debt	1,599	1,592
Accounts payable	65,269	54,170
Accrued liabilities	24,772	18,715
Income taxes payable	'	8,587
Sales, use and fuel taxes payable	23,693	19,247
Deferred income taxes	365	365
Amounts due to affiliated companies, net	823	434
Total current liabilities	116,521	103,110
Long term debt: less current installments	238,098	237,114
Deferred income taxes	31,060	29,193
Deferred retirement benefits	65,396	69,675
Total liabilities	451,075	439,092
Commitments and contingencies	'	'
Stockholder's equity:	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	0	0
Additional paid-in capital	157,251	159,844
Retained earnings	214,930	190,333
Accumulated other comprehensive loss	-7,605	-7,090
Total stockholder's equity	378,692	357,203
Total liabilities and stockholder's equity	829,767	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 $)	31-May-14	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
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 Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Income Statement [Abstract]	'	'	'	'
Net sales	$784,269	$883,520	$2,449,703	$2,710,691
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	722,327	752,047	2,183,453	2,259,321
Losses on derivative contracts	'	'	'	2,319
Selling, general and administrative expenses	41,942	41,307	124,869	122,817
Depreciation and amortization expenses	7,199	6,478	21,329	19,900
Total costs and expenses	771,468	799,832	2,329,651	2,404,357
Operating income	12,801	83,688	120,052	306,334
Other expense:	'	'	'	'
Interest expense, net	-6,597	-9,878	-19,700	-28,958
Other, net	-905	-738	-2,302	-2,326
Total other income (expense)	-7,502	-10,616	-22,002	-31,284
Income before income tax expense	5,299	73,072	98,050	275,050
Income tax expense	2,067	28,513	38,235	107,282
Net income	$3,232	$44,559	$59,815	$167,768

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Net income	$3,232	$44,559	$59,815	$167,768
Other comprehensive (loss) income, net of taxes:	'	'	'	'
Unrecognized post retirement (loss) income, net of taxes of $(119) and $136 for the three months ended May 31, 2014 and 2013, respectively and $(358) and $410 for the nine months ended May 31, 2014 and 2013, respectively	-172	197	-515	590
Other comprehensive (loss) income	-172	197	-515	590
Total comprehensive income	$3,060	$44,756	$59,300	$168,358

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Unrecognized post retirement (loss) income, taxes	($119)	$136	($358)	$410

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13
Cash flows from operating activities:	'	'
Net income	$59,815	$167,768
Adjustments to reconcile net income to net cash (used in) provided by operating activities:	'	'
Depreciation and amortization	23,074	21,490
Deferred income taxes	2,225	2,810
Loss on asset dispositions	1,045	530
Cash used in working capital items	-87,364	-80,886
Change in operating assets and liabilities:	'	'
Other assets, net	507	370
Deferred retirement benefits	-5,152	-2,555
Total adjustments	-65,665	-58,241
Net cash (used in) provided by operating activities	-5,850	109,527
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-36,608	-29,466
Additions to deferred turnaround costs	-32,219	-316
Proceeds from asset dispositions	58	75
Net cash used in investing activities	-68,769	-29,707
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Dividends to preferred shareholder and common stockholder	-35,218	-92,058
Principal reductions of long-term debt	-1,500	-1,210
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash used in financing activities	-37,885	-93,268
Net decrease in cash and cash equivalents	-112,504	-13,448
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	46,033	124,092
Cash provided by (used in) working capital items:	'	'
Accounts receivable, net	17,178	16,718
Refundable income taxes	20,890	'
Inventories, net	-117,261	-70,241
Prepaid income taxes	-6,532	'
Prepaid expenses and other assets	-15,043	-25,249
Amounts due to affiliated companies, net	389	833
Accounts payable	11,099	17,218
Derivative liability	'	-9,098
Accrued liabilities	6,057	7,800
Income taxes payable	-8,587	-17,941
Sales, use, and fuel taxes payable	4,446	-926
Total change	-87,364	-80,886
Cash paid during the period for:	'	'
Interest	12,954	19,368
Income taxes	48,950	122,774
Non-cash investing activities:	'	'
Property additions & capital leases	$241	$1,693

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	9 Months Ended
	31-May-14
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 and nine months ended May 31, 2014 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	9 Months Ended
	31-May-14
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:
			May 31,		August 31,
			2014		2013
			(in thousands)
	Crude Oil		$	85,208	$	21,344
	Petroleum Products			108,934		60,094
	Total @ LIFO			194,142		81,438
	Merchandise			24,714		24,002
	Supplies			29,371		25,526
	Total @ FIFO			54,085		49,528
	Total Inventory		$	248,227	$	130,966
	As of May 31, 2014 and August 31, 2013, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $93,278,000 and $108,984,000, respectively.

Segments_of_Business

Segments of Business	9 Months Ended
	31-May-14
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				Nine Months Ended
			May 31,				May 31,
			2014		2013		2014			2013
	Net Sales
	Retail		$	436,564	$	436,697	$	1,243,048		$	1,269,271
	Wholesale			347,705		446,823		1,206,655			1,441,420
			$	784,269	$	883,520	$	2,449,703		$	2,710,691
	Intersegment Sales
	Wholesale		$	240,360	$	229,942	$	657,951		$	672,050
	Operating Income (Loss)
	Retail		$	3,238	$	2,678	$	(1,292	)	$	(1,985	)
	Wholesale			9,563		81,010		121,344			308,319
			$	12,801	$	83,688	$	120,052		$	306,334
	Depreciation and Amortization
	Retail		$	1,610	$	1,453	$	4,749		$	4,378
	Wholesale			5,589		5,025		16,580			15,522
			$	7,199	$	6,478	$	21,329		$	19,900
							May 31,			August 31,
							2014			2013
	Total Assets
	Retail						$	186,717		$	182,662
	Wholesale							643,050			613,633
							$	829,767		$	796,295

Subsidiary_Guarantors

Subsidiary Guarantors	9 Months Ended
	31-May-14
Organization Consolidation And Presentation Of Financial Statements [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)
			May 31, 2014												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		$	28,881		$	17,152		$	—		$	46,033		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net			66,844			41,174			—			108,018			83,800			41,396			—			125,196
	Refundable income taxes			—			—			—			—			21,944			(1,054	)		—			20,890
	Inventories, net			219,027			29,200			—			248,227			101,891			29,075			—			130,966
	Prepaid income taxes			5,281			1,251			—			6,532			—			—			—			—
	Prepaid expenses and other assets			52,945			4,191			—			57,136			37,860			4,233			—			42,093
	Intercompany			139,286			2,529			(141,815	)		—			133,159			6,545			(139,704	)		—
	Total current assets			512,264			95,497			(141,815	)		465,946			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net			194,602			115,095			—			309,697			179,326			109,806			—			289,132
	Deferred financing costs, net			3,882			—			—			3,882			4,803			—			—			4,803
	Goodwill and other non-amortizable assets			—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net			—			977			—			977			—			1,057			—			1,057
	Deferred turnaround costs & other assets			34,848			2,568			—			37,416			9,055			2,717			—			11,772
	Investment in subsidiaries			25,812			—			(25,812	)		—			27,503			—			(27,503	)		—
			$	771,408		$	225,986		$	(167,627	)	$	829,767		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	591		$	1,008		$	—		$	1,599		$	836		$	756		$	—		$	1,592
	Accounts payable			40,894			24,375			—			65,269			31,625			22,545			—			54,170
	Accrued liabilities			18,346			6,426			—			24,772			12,399			6,316			—			18,715
	Income taxes payable			—			—			—			—			8,242			345			—			8,587
	Sales, use and fuel taxes payable			18,789			4,904			—			23,693			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			—			823			—			823			(169	)		603			—			434
	Intercompany			—			141,815			(141,815	)		—			—			139,704			(139,704	)		—
	Total current liabilities			80,354			177,982			(141,815	)		116,521			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments			232,784			5,314			—			238,098			232,180			4,934			—			237,114
	Deferred income taxes			16,264			14,796			—			31,060			14,325			14,868			—			29,193
	Deferred retirement benefits			63,314			2,082			—			65,396			67,419			2,256			—			69,675
	Total liabilities			392,716			200,174			(141,815	)		451,075			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	)		—
	Series A 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			214,930			10,460			(10,460	)		214,930			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss			(7,605	)		(1,292	)		1,292			(7,605	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity			378,692			25,812			(25,812	)		378,692			357,203			27,503			(27,503	)		357,203
			$	771,408		$	225,986		$	(167,627	)	$	829,767		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Condensed Consolidating Statements of Operations
	(in thousands)
			Three Months Ended May 31, 2014												Three Months Ended May 31, 2013
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company  &			Company									Company  &
												Subsidiaries												Subsidiaries
	Net sales		$	588,065		$	437,393		$	(241,189	)	$	784,269		$	676,765		$	437,885		$	(231,130	)	$	883,520
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)			566,498			397,018			(241,189	)		722,327			584,966			398,211			(231,130	)		752,047
	Selling, general and administrative expenses			6,201			35,741			—			41,942			5,900			35,407			—			41,307
	Depreciation and amortization expenses			5,333			1,866			—			7,199			4,813			1,665			—			6,478
				578,032			434,625			(241,189	)		771,468			595,679			435,283			(231,130	)		799,832
Operating income			10,033			2,768			—			12,801			81,086			2,602			—			83,688
Other income (expense):
Interest expense, net			(6,347	)		(250	)		—			(6,597	)		(9,751	)		(127	)		—			(9,878	)
Other, net			(818	)		(87	)		—			(905	)		(895	)		157			—			(738	)
Equity in net income of subsidiaries			1,283			—			(1,283	)		—			1,666			—			(1,666	)		—
			(5,882	)		(337	)		(1,283	)		(7,502	)		(8,980	)		30			(1,666	)		(10,616	)
Income before income tax expense			4,151			2,431			(1,283	)		5,299			72,106			2,632			(1,666	)		73,072
Income tax expense			919			1,148			—			2,067			27,547			966			—			28,513
Net income		$	3,232		$	1,283		$	(1,283	)	$	3,232		$	44,559		$	1,666		$	(1,666	)	$	44,559
		Nine Months Ended May 31, 2014												Nine Months Ended May 31, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company &
											Subsidiaries												Subsidiaries
Net sales		$	1,864,606		$	1,246,280		$	(661,183	)	$	2,449,703		$	2,113,470		$	1,272,938		$	(675,717	)	$	2,710,691
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)			1,707,098			1,137,538			(661,183	)		2,183,453			1,768,975			1,166,063			(675,717	)		2,259,321
Losses on derivative contracts			—			—			—			—			2,319			—			—			2,319
Selling, general and administrative expenses			19,205			105,664			—			124,869			18,384			104,433			—			122,817
Depreciation and amortization expenses			15,812			5,517			—			21,329			14,887			5,013			—			19,900
			1,742,115			1,248,719			(661,183	)		2,329,651			1,804,565			1,275,509			(675,717	)		2,404,357
Operating income (loss)			122,491			(2,439	)		—			120,052			308,905			(2,571	)		—			306,334
Other income (expense):
Interest expense, net			(18,976	)		(724	)		—			(19,700	)		(28,584	)		(374	)		—			(28,958	)
Other, net			(2,538	)		236			—			(2,302	)		(2,805	)		479			—			(2,326	)
Equity in net loss of subsidiaries			(1,793	)		—			1,793			—			(1,863	)		—			1,863			—
			(23,307	)		(488	)		1,793			(22,002	)		(33,252	)		105			1,863			(31,284	)
Income (loss) before income tax expense (benefit)			99,184			(2,927	)		1,793			98,050			275,653			(2,466	)		1,863			275,050
Income tax expense (benefit)			39,369			(1,134	)		—			38,235			107,885			(603	)		—			107,282
Net income (loss)		$	59,815		$	(1,793	)	$	1,793		$	59,815		$	167,768		$	(1,863	)	$	1,863		$	167,768
Condensed Consolidating Statements of Cash Flows
(in thousands)
		Nine Months Ended May 31, 2014												Nine Months Ended May 31, 2013
		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		$	(16,866	)	$	11,016		$	—		$	(5,850	)	$	90,216		$	19,311		$	—		$	109,527
Cash flows from investing activities:
Additions to property, plant and equipment			(25,150	)		(11,458	)		—			(36,608	)		(8,641	)		(20,825	)		—			(29,466	)
Additions to deferred turnaround costs			(32,028	)		(191	)		—			(32,219	)		(268	)		(48	)		—			(316	)
Proceeds from asset dispositions			56			2			—			58			65			10			—			75
Net cash used in investing activities			(57,122	)		(11,647	)		—			(68,769	)		(8,844	)		(20,863	)		—			(29,707	)
Cash flows from financing activities:
Proceeds from issuance of long-term debt			—			1,426			—			1,426			—			—			—			—
Dividends to preferred shareholder and common stockholder			(35,218	)		—			—			(35,218	)		(92,058	)		—			—			(92,058	)
Principal reductions of long-term debt			(706	)		(794	)		—			(1,500	)		(782	)		(428	)		—			(1,210	)
Distribution to parent under the tax sharing agreement			(2,593	)		—			—			(2,593	)		—			—			—			—
Net cash (used in) provided by financing activities			(38,517	)		632			—			(37,885	)		(92,840	)		(428	)		—			(93,268	)
Net (decrease) increase in cash and cash equivalents			(112,505	)		1			—			(112,504	)		(11,468	)		(1,980	)		—			(13,448	)
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		$	28,881		$	17,152		$	—		$	46,033		$	110,751		$	13,341		$	—		$	124,092

Employee_Benefit_Plans

Employee Benefit Plans	9 Months Ended
	31-May-14
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	5	Employee Benefit Plans
	For the periods ended May 31, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
			Pension Benefits
			Three Months Ended						Nine Months Ended
			May 31,						May 31,
			2014			2013			2014			2013
			(in thousands)
	Service cost		$	149		$	163		$	447		$	491
	Interest cost on benefit obligation			1,312			1,280			3,934			3,845
	Expected return on plan assets			(1,404	)		(1,463	)		(4,210	)		(4,395	)
	Amortization and deferral of net loss			175			335			526			1,005
	Net periodic benefit cost		$	232		$	315		$	697		$	946
			Other Post-Retirement Benefits
			Three Months Ended						Nine Months Ended
			May 31,						May 31,
			2014			2013			2014			2013
			(in thousands)
	Service cost		$	194		$	235		$	581		$	708
	Interest cost on benefit obligation			518			471			1,554			1,418
	Amortization and deferral of net loss			(465	)		31			(1,395	)		93
	Net periodic benefit cost		$	247		$	737		$	740		$	2,219
	As of May 31, 2014, $4,642,000 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	9 Months Ended
	31-May-14
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 May 31, 2014 and August 31, 2013 by $18,645,000 and $26,642,000, respectively.

Inventories_Tables

Inventories (Tables)	9 Months Ended
	31-May-14
Inventory Disclosure [Abstract]	'
Schedule of Inventories	'
	Inventories consist of the following:
		May 31,		August 31,
		2014		2013
		(in thousands)
	Crude Oil	$	85,208	$	21,344
	Petroleum Products		108,934		60,094
	Total @ LIFO		194,142		81,438
	Merchandise		24,714		24,002
	Supplies		29,371		25,526
	Total @ FIFO		54,085		49,528
	Total Inventory	$	248,227	$	130,966

Segments_of_Business_Tables

Segments of Business (Tables)	9 Months Ended
	31-May-14
Segment Reporting [Abstract]	'
Summarized Financial Information of Company's Reportable Segments	'
	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				Nine Months Ended
		May 31,				May 31,
		2014		2013		2014			2013
	Net Sales
	Retail	$	436,564	$	436,697	$	1,243,048		$	1,269,271
	Wholesale		347,705		446,823		1,206,655			1,441,420
		$	784,269	$	883,520	$	2,449,703		$	2,710,691
	Intersegment Sales
	Wholesale	$	240,360	$	229,942	$	657,951		$	672,050
	Operating Income (Loss)
	Retail	$	3,238	$	2,678	$	(1,292	)	$	(1,985	)
	Wholesale		9,563		81,010		121,344			308,319
		$	12,801	$	83,688	$	120,052		$	306,334
	Depreciation and Amortization
	Retail	$	1,610	$	1,453	$	4,749		$	4,378
	Wholesale		5,589		5,025		16,580			15,522
		$	7,199	$	6,478	$	21,329		$	19,900
						May 31,			August 31,
						2014			2013
	Total Assets
	Retail					$	186,717		$	182,662
	Wholesale						643,050			613,633
						$	829,767		$	796,295

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	9 Months Ended
	31-May-14
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'
Schedule of Condensed Consolidating Balance Sheets	'
	Condensed Consolidating Balance Sheets
	(in thousands)
		May 31, 2014												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	$	28,881		$	17,152		$	—		$	46,033		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net		66,844			41,174			—			108,018			83,800			41,396			—			125,196
	Refundable income taxes		—			—			—			—			21,944			(1,054	)		—			20,890
	Inventories, net		219,027			29,200			—			248,227			101,891			29,075			—			130,966
	Prepaid income taxes		5,281			1,251			—			6,532			—			—			—			—
	Prepaid expenses and other assets		52,945			4,191			—			57,136			37,860			4,233			—			42,093
	Intercompany		139,286			2,529			(141,815	)		—			133,159			6,545			(139,704	)		—
	Total current assets		512,264			95,497			(141,815	)		465,946			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net		194,602			115,095			—			309,697			179,326			109,806			—			289,132
	Deferred financing costs, net		3,882			—			—			3,882			4,803			—			—			4,803
	Goodwill and other non-amortizable assets		—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net		—			977			—			977			—			1,057			—			1,057
	Deferred turnaround costs & other assets		34,848			2,568			—			37,416			9,055			2,717			—			11,772
	Investment in subsidiaries		25,812			—			(25,812	)		—			27,503			—			(27,503	)		—
		$	771,408		$	225,986		$	(167,627	)	$	829,767		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	591		$	1,008		$	—		$	1,599		$	836		$	756		$	—		$	1,592
	Accounts payable		40,894			24,375			—			65,269			31,625			22,545			—			54,170
	Accrued liabilities		18,346			6,426			—			24,772			12,399			6,316			—			18,715
	Income taxes payable		—			—			—			—			8,242			345			—			8,587
	Sales, use and fuel taxes payable		18,789			4,904			—			23,693			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		—			823			—			823			(169	)		603			—			434
	Intercompany		—			141,815			(141,815	)		—			—			139,704			(139,704	)		—
	Total current liabilities		80,354			177,982			(141,815	)		116,521			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments		232,784			5,314			—			238,098			232,180			4,934			—			237,114
	Deferred income taxes		16,264			14,796			—			31,060			14,325			14,868			—			29,193
	Deferred retirement benefits		63,314			2,082			—			65,396			67,419			2,256			—			69,675
	Total liabilities		392,716			200,174			(141,815	)		451,075			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	)		—
	Series A 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		214,930			10,460			(10,460	)		214,930			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss		(7,605	)		(1,292	)		1,292			(7,605	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity		378,692			25,812			(25,812	)		378,692			357,203			27,503			(27,503	)		357,203
		$	771,408		$	225,986		$	(167,627	)	$	829,767		$	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 May 31, 2014												Three Months Ended May 31, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company  &
											Subsidiaries												Subsidiaries
	Net sales	$	588,065		$	437,393		$	(241,189	)	$	784,269		$	676,765		$	437,885		$	(231,130	)	$	883,520
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)		566,498			397,018			(241,189	)		722,327			584,966			398,211			(231,130	)		752,047
	Selling, general and administrative expenses		6,201			35,741			—			41,942			5,900			35,407			—			41,307
	Depreciation and amortization expenses		5,333			1,866			—			7,199			4,813			1,665			—			6,478
			578,032			434,625			(241,189	)		771,468			595,679			435,283			(231,130	)		799,832
	Operating income		10,033			2,768			—			12,801			81,086			2,602			—			83,688
	Other income (expense):
	Interest expense, net		(6,347	)		(250	)		—			(6,597	)		(9,751	)		(127	)		—			(9,878	)
	Other, net		(818	)		(87	)		—			(905	)		(895	)		157			—			(738	)
	Equity in net income of subsidiaries		1,283			—			(1,283	)		—			1,666			—			(1,666	)		—
			(5,882	)		(337	)		(1,283	)		(7,502	)		(8,980	)		30			(1,666	)		(10,616	)
	Income before income tax expense		4,151			2,431			(1,283	)		5,299			72,106			2,632			(1,666	)		73,072
	Income tax expense		919			1,148			—			2,067			27,547			966			—			28,513
	Net income	$	3,232		$	1,283		$	(1,283	)	$	3,232		$	44,559		$	1,666		$	(1,666	)	$	44,559
		Nine Months Ended May 31, 2014												Nine Months Ended May 31, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company &
											Subsidiaries												Subsidiaries
	Net sales	$	1,864,606		$	1,246,280		$	(661,183	)	$	2,449,703		$	2,113,470		$	1,272,938		$	(675,717	)	$	2,710,691
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)		1,707,098			1,137,538			(661,183	)		2,183,453			1,768,975			1,166,063			(675,717	)		2,259,321
	Losses on derivative contracts		—			—			—			—			2,319			—			—			2,319
	Selling, general and administrative expenses		19,205			105,664			—			124,869			18,384			104,433			—			122,817
	Depreciation and amortization expenses		15,812			5,517			—			21,329			14,887			5,013			—			19,900
			1,742,115			1,248,719			(661,183	)		2,329,651			1,804,565			1,275,509			(675,717	)		2,404,357
	Operating income (loss)		122,491			(2,439	)		—			120,052			308,905			(2,571	)		—			306,334
	Other income (expense):
	Interest expense, net		(18,976	)		(724	)		—			(19,700	)		(28,584	)		(374	)		—			(28,958	)
	Other, net		(2,538	)		236			—			(2,302	)		(2,805	)		479			—			(2,326	)
	Equity in net loss of subsidiaries		(1,793	)		—			1,793			—			(1,863	)		—			1,863			—
			(23,307	)		(488	)		1,793			(22,002	)		(33,252	)		105			1,863			(31,284	)
	Income (loss) before income tax expense (benefit)		99,184			(2,927	)		1,793			98,050			275,653			(2,466	)		1,863			275,050
	Income tax expense (benefit)		39,369			(1,134	)		—			38,235			107,885			(603	)		—			107,282
	Net income (loss)	$	59,815		$	(1,793	)	$	1,793		$	59,815		$	167,768		$	(1,863	)	$	1,863		$	167,768
Schedule of Condensed Consolidating Statements of Cash Flows	'
	Condensed Consolidating Statements of Cash Flows
	(in thousands)
		Nine Months Ended May 31, 2014												Nine Months Ended May 31, 2013
		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	$	(16,866	)	$	11,016		$	—		$	(5,850	)	$	90,216		$	19,311		$	—		$	109,527
	Cash flows from investing activities:
	Additions to property, plant and equipment		(25,150	)		(11,458	)		—			(36,608	)		(8,641	)		(20,825	)		—			(29,466	)
	Additions to deferred turnaround costs		(32,028	)		(191	)		—			(32,219	)		(268	)		(48	)		—			(316	)
	Proceeds from asset dispositions		56			2			—			58			65			10			—			75
	Net cash used in investing activities		(57,122	)		(11,647	)		—			(68,769	)		(8,844	)		(20,863	)		—			(29,707	)
	Cash flows from financing activities:
	Proceeds from issuance of long-term debt		—			1,426			—			1,426			—			—			—			—
	Dividends to preferred shareholder and common stockholder		(35,218	)		—			—			(35,218	)		(92,058	)		—			—			(92,058	)
	Principal reductions of long-term debt		(706	)		(794	)		—			(1,500	)		(782	)		(428	)		—			(1,210	)
	Distribution to parent under the tax sharing agreement		(2,593	)		—			—			(2,593	)		—			—			—			—
	Net cash (used in) provided by financing activities		(38,517	)		632			—			(37,885	)		(92,840	)		(428	)		—			(93,268	)
	Net (decrease) increase in cash and cash equivalents		(112,505	)		1			—			(112,504	)		(11,468	)		(1,980	)		—			(13,448	)
	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	$	28,881		$	17,152		$	—		$	46,033		$	110,751		$	13,341		$	—		$	124,092

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	9 Months Ended
	31-May-14
Compensation And Retirement Disclosure [Abstract]	'
Components of Net Pension and Other Postretirement Benefit Costs	'
	For the periods ended May 31, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
		Pension Benefits
		Three Months Ended						Nine Months Ended
		May 31,						May 31,
		2014			2013			2014			2013
		(in thousands)
	Service cost	$	149		$	163		$	447		$	491
	Interest cost on benefit obligation		1,312			1,280			3,934			3,845
	Expected return on plan assets		(1,404	)		(1,463	)		(4,210	)		(4,395	)
	Amortization and deferral of net loss		175			335			526			1,005
	Net periodic benefit cost	$	232		$	315		$	697		$	946
		Other Post-Retirement Benefits
		Three Months Ended						Nine Months Ended
		May 31,						May 31,
		2014			2013			2014			2013
		(in thousands)
	Service cost	$	194		$	235		$	581		$	708
	Interest cost on benefit obligation		518			471			1,554			1,418
	Amortization and deferral of net loss		(465	)		31			(1,395	)		93
	Net periodic benefit cost	$	247		$	737		$	740		$	2,219

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation - Additional Information (Detail)	9 Months Ended
	31-May-14
	Segment
Accounting Policies [Abstract]	'
Number of business segments	2

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	31-May-14	Aug. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude Oil	$85,208	$21,344
Petroleum Products	108,934	60,094
Total @ LIFO	194,142	81,438
Merchandise	24,714	24,002
Supplies	29,371	25,526
Total @ FIFO	54,085	49,528
Total Inventory	$248,227	$130,966

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	31-May-14	Aug. 31, 2013
Inventory Disclosure [Abstract]	'	'
Replacement cost of LIFO, over LIFO carrying values	$93,278,000	$108,984,000

Segments_of_Business_Summarize

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13	Aug. 31, 2013
Net Sales	'	'	'	'	'
Sales, Net	$784,269	$883,520	$2,449,703	$2,710,691	'
Operating Income (Loss)	'	'	'	'	'
Operating income	12,801	83,688	120,052	306,334	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	7,199	6,478	21,329	19,900	'
Total Assets	'	'	'	'	'
Assets, Total	829,767	'	829,767	'	796,295
Operating Segments [Member] | Retail [Member]	'	'	'	'	'
Net Sales	'	'	'	'	'
Sales, Net	436,564	436,697	1,243,048	1,269,271	'
Operating Income (Loss)	'	'	'	'	'
Operating income	3,238	2,678	-1,292	'	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	1,610	1,453	4,749	4,378	'
Total Assets	'	'	'	'	'
Assets, Total	186,717	'	186,717	'	182,662
Operating Segments [Member] | Wholesale [Member]	'	'	'	'	'
Net Sales	'	'	'	'	'
Sales, Net	347,705	446,823	1,206,655	1,441,420	'
Operating Income (Loss)	'	'	'	'	'
Operating income	9,563	81,010	121,344	308,319	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	5,589	5,025	16,580	15,522	'
Total Assets	'	'	'	'	'
Assets, Total	643,050	'	643,050	'	613,633
Intersegment Eliminations [Member] | Wholesale [Member]	'	'	'	'	'
Intersegment Sales	'	'	'	'	'
Intersegment Sales	$240,360	$229,942	$657,951	$672,050	'

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	9 Months Ended
	31-May-14
10.50% Senior Secured Notes [Member]	'
Guarantor Obligations [Line Items]	'
Senior Secured Notes, interest rate	10.50%
Senior Secured Notes, maturity year	'2018

Subsidiary_Guarantors_Schedule

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	31-May-14	Aug. 31, 2013	31-May-13	Aug. 31, 2012
In Thousands, unless otherwise specified
Current:	'	'	'	'
Cash and cash equivalents	$46,033	$158,537	$124,092	$137,540
Accounts receivable, net	108,018	125,196	'	'
Refundable income taxes	'	20,890	'	'
Inventories, net	248,227	130,966	'	'
Prepaid income taxes	6,532	'	'	'
Prepaid expenses and other assets	57,136	42,093	'	'
Total current assets	465,946	477,682	'	'
Property, plant and equipment, net	309,697	289,132	'	'
Deferred financing costs, net	3,882	4,803	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	977	1,057	'	'
Deferred turnaround costs & other assets	37,416	11,772	'	'
Total assets	829,767	796,295	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,599	1,592	'	'
Accounts payable	65,269	54,170	'	'
Accrued liabilities	24,772	18,715	'	'
Income taxes payable	'	8,587	'	'
Sales, use and fuel taxes payable	23,693	19,247	'	'
Deferred income taxes	365	365	'	'
Amounts due to affiliated companies, net	823	434	'	'
Total current liabilities	116,521	103,110	'	'
Long term debt: less current installments	238,098	237,114	'	'
Deferred income taxes	31,060	29,193	'	'
Deferred retirement benefits	65,396	69,675	'	'
Total liabilities	451,075	439,092	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	0	0	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	214,930	190,333	'	'
Accumulated other comprehensive loss	-7,605	-7,090	'	'
Total stockholder's equity	378,692	357,203	'	'
Total liabilities and stockholder's equity	829,767	796,295	'	'
United Refining Company [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	28,881	141,386	110,751	122,219
Accounts receivable, net	66,844	83,800	'	'
Refundable income taxes	'	21,944	'	'
Inventories, net	219,027	101,891	'	'
Prepaid income taxes	5,281	'	'	'
Prepaid expenses and other assets	52,945	37,860	'	'
Intercompany	139,286	133,159	'	'
Total current assets	512,264	520,040	'	'
Property, plant and equipment, net	194,602	179,326	'	'
Deferred financing costs, net	3,882	4,803	'	'
Deferred turnaround costs & other assets	34,848	9,055	'	'
Investment in subsidiaries	25,812	27,503	'	'
Total assets	771,408	740,727	'	'
Current:	'	'	'	'
Current installments of long-term debt	591	836	'	'
Accounts payable	40,894	31,625	'	'
Accrued liabilities	18,346	12,399	'	'
Income taxes payable	'	8,242	'	'
Sales, use and fuel taxes payable	18,789	14,933	'	'
Deferred income taxes	1,734	1,734	'	'
Amounts due to affiliated companies, net	'	-169	'	'
Total current liabilities	80,354	69,600	'	'
Long term debt: less current installments	232,784	232,180	'	'
Deferred income taxes	16,264	14,325	'	'
Deferred retirement benefits	63,314	67,419	'	'
Total liabilities	392,716	383,524	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	214,930	190,333	'	'
Accumulated other comprehensive loss	-7,605	-7,090	'	'
Total stockholder's equity	378,692	357,203	'	'
Total liabilities and stockholder's equity	771,408	740,727	'	'
Guarantors [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	17,152	17,151	13,341	15,321
Accounts receivable, net	41,174	41,396	'	'
Refundable income taxes	'	-1,054	'	'
Inventories, net	29,200	29,075	'	'
Prepaid income taxes	1,251	'	'	'
Prepaid expenses and other assets	4,191	4,233	'	'
Intercompany	2,529	6,545	'	'
Total current assets	95,497	97,346	'	'
Property, plant and equipment, net	115,095	109,806	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	977	1,057	'	'
Deferred turnaround costs & other assets	2,568	2,717	'	'
Total assets	225,986	222,775	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,008	756	'	'
Accounts payable	24,375	22,545	'	'
Accrued liabilities	6,426	6,316	'	'
Income taxes payable	'	345	'	'
Sales, use and fuel taxes payable	4,904	4,314	'	'
Deferred income taxes	-1,369	-1,369	'	'
Amounts due to affiliated companies, net	823	603	'	'
Intercompany	141,815	139,704	'	'
Total current liabilities	177,982	173,214	'	'
Long term debt: less current installments	5,314	4,934	'	'
Deferred income taxes	14,796	14,868	'	'
Deferred retirement benefits	2,082	2,256	'	'
Total liabilities	200,174	195,272	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	18	18	'	'
Additional paid-in capital	16,626	16,626	'	'
Retained earnings	10,460	12,253	'	'
Accumulated other comprehensive loss	-1,292	-1,394	'	'
Total stockholder's equity	25,812	27,503	'	'
Total liabilities and stockholder's equity	225,986	222,775	'	'
Series A Preferred Stock [Member]	'	'	'	'
Stockholder's equity	'	'	'	'
Series A Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Series A Preferred Stock [Member] | United Refining Company [Member]	'	'	'	'
Stockholder's equity	'	'	'	'
Series A Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Eliminations [Member]	'	'	'	'
Current:	'	'	'	'
Intercompany	-141,815	-139,704	'	'
Total current assets	-141,815	-139,704	'	'
Investment in subsidiaries	-25,812	-27,503	'	'
Total assets	-167,627	-167,207	'	'
Current:	'	'	'	'
Intercompany	-141,815	-139,704	'	'
Total current liabilities	-141,815	-139,704	'	'
Total liabilities	-141,815	-139,704	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	-18	-18	'	'
Additional paid-in capital	-16,626	-16,626	'	'
Retained earnings	-10,460	-12,253	'	'
Accumulated other comprehensive loss	1,292	1,394	'	'
Total stockholder's equity	-25,812	-27,503	'	'
Total liabilities and stockholder's equity	($167,627)	($167,207)	'	'

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	31-May-14	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
Series A Preferred Stock [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
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
United Refining Company [Member] | Series A Preferred Stock [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

Subsidiary_Guarantors_Schedule2

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	$784,269	$883,520	$2,449,703	$2,710,691
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation and amortization and losses on derivative contracts)	722,327	752,047	2,183,453	2,259,321
Losses on derivative contracts	'	'	'	2,319
Selling, general and administrative expenses	41,942	41,307	124,869	122,817
Depreciation and amortization expenses	7,199	6,478	21,329	19,900
Total Expenses	771,468	799,832	2,329,651	2,404,357
Operating income (loss)	12,801	83,688	120,052	306,334
Other income (expense):	'	'	'	'
Interest expense, net	-6,597	-9,878	-19,700	-28,958
Other, net	-905	-738	-2,302	-2,326
Total other income (expense)	-7,502	-10,616	-22,002	-31,284
Income (loss) before income tax expense (benefit)	5,299	73,072	98,050	275,050
Income tax expense (benefit)	2,067	28,513	38,235	107,282
Net income (loss)	3,232	44,559	59,815	167,768
United Refining Company [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	588,065	676,765	1,864,606	2,113,470
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation and amortization and losses on derivative contracts)	566,498	584,966	1,707,098	1,768,975
Losses on derivative contracts	'	'	'	2,319
Selling, general and administrative expenses	6,201	5,900	19,205	18,384
Depreciation and amortization expenses	5,333	4,813	15,812	14,887
Total Expenses	578,032	595,679	1,742,115	1,804,565
Operating income (loss)	10,033	81,086	122,491	308,905
Other income (expense):	'	'	'	'
Interest expense, net	-6,347	-9,751	-18,976	-28,584
Other, net	-818	-895	-2,538	-2,805
Equity in net income (loss) of subsidiaries	1,283	1,666	-1,793	-1,863
Total other income (expense)	-5,882	-8,980	-23,307	-33,252
Income (loss) before income tax expense (benefit)	4,151	72,106	99,184	275,653
Income tax expense (benefit)	919	27,547	39,369	107,885
Net income (loss)	3,232	44,559	59,815	167,768
Guarantors [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	437,393	437,885	1,246,280	1,272,938
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation and amortization and losses on derivative contracts)	397,018	398,211	1,137,538	1,166,063
Selling, general and administrative expenses	35,741	35,407	105,664	104,433
Depreciation and amortization expenses	1,866	1,665	5,517	5,013
Total Expenses	434,625	435,283	1,248,719	1,275,509
Operating income (loss)	2,768	2,602	-2,439	-2,571
Other income (expense):	'	'	'	'
Interest expense, net	-250	-127	-724	-374
Other, net	-87	157	236	479
Total other income (expense)	-337	30	-488	105
Income (loss) before income tax expense (benefit)	2,431	2,632	-2,927	-2,466
Income tax expense (benefit)	1,148	966	-1,134	-603
Net income (loss)	1,283	1,666	-1,793	-1,863
Eliminations [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	-241,189	-231,130	-661,183	-675,717
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation and amortization and losses on derivative contracts)	-241,189	-231,130	-661,183	-675,717
Total Expenses	-241,189	-231,130	-661,183	-675,717
Other income (expense):	'	'	'	'
Equity in net income (loss) of subsidiaries	-1,283	-1,666	1,793	1,863
Total other income (expense)	-1,283	-1,666	1,793	1,863
Income (loss) before income tax expense (benefit)	-1,283	-1,666	1,793	1,863
Net income (loss)	($1,283)	($1,666)	$1,793	$1,863

Subsidiary_Guarantors_Schedule3

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	($5,850)	$109,527
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-36,608	-29,466
Additions to deferred turnaround costs	-32,219	-316
Proceeds from asset dispositions	58	75
Net cash used in investing activities	-68,769	-29,707
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Dividends to preferred shareholder and common stockholder	-35,218	-92,058
Principal reductions of long-term debt	-1,500	-1,210
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash (used in) provided by financing activities	-37,885	-93,268
Net (decrease) increase in cash and cash equivalents	-112,504	-13,448
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	46,033	124,092
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	-16,866	90,216
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-25,150	-8,641
Additions to deferred turnaround costs	-32,028	-268
Proceeds from asset dispositions	56	65
Net cash used in investing activities	-57,122	-8,844
Cash flows from financing activities:	'	'
Dividends to preferred shareholder and common stockholder	-35,218	-92,058
Principal reductions of long-term debt	-706	-782
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash (used in) provided by financing activities	-38,517	-92,840
Net (decrease) increase in cash and cash equivalents	-112,505	-11,468
Cash and cash equivalents, beginning of year	141,386	122,219
Cash and cash equivalents, end of period	28,881	110,751
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	11,016	19,311
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-11,458	-20,825
Additions to deferred turnaround costs	-191	-48
Proceeds from asset dispositions	2	10
Net cash used in investing activities	-11,647	-20,863
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Principal reductions of long-term debt	-794	-428
Net cash (used in) provided by financing activities	632	-428
Net (decrease) increase in cash and cash equivalents	1	-1,980
Cash and cash equivalents, beginning of year	17,151	15,321
Cash and cash equivalents, end of period	$17,152	$13,341

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Pension and Other Postretirement Benefit Costs (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	31-May-14	31-May-13	31-May-14	31-May-13
Pension Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$149	$163	$447	$491
Interest cost on benefit obligation	1,312	1,280	3,934	3,845
Expected return on plan assets	-1,404	-1,463	-4,210	-4,395
Amortization and deferral of net loss	175	335	526	1,005
Net periodic benefit cost	232	315	697	946
Other Post-Retirement Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	194	235	581	708
Interest cost on benefit obligation	518	471	1,554	1,418
Amortization and deferral of net loss	-465	31	-1,395	93
Net periodic benefit cost	$247	$737	$740	$2,219

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	9 Months Ended
	31-May-14
Compensation And Retirement Disclosure [Abstract]	'
Defined pension plan contributions	$4,642,000

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	31-May-14	Aug. 31, 2013
Fair Value Disclosures [Abstract]	'	'
Fair value of long term debt	$18,645,000	$26,642,000