United Store 10-K 26 Nov 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Aug. 31, 2013	Nov. 26, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Aug-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Entity Registrant Name	'UNITED REFINING CO	'
Entity Central Index Key	'0000101462	'
Current Fiscal Year End Date	'--08-31	'
Entity Well-known Seasoned Issuer	'No	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	100
Entity Public Float	'	$0

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Current:	'	'
Cash and cash equivalents	$158,537	$137,540
Accounts receivable, net	125,196	120,599
Refundable income taxes	20,890	'
Inventories, net	130,966	156,220
Prepaid expenses and other assets	42,093	19,813
Deferred income taxes	'	1,048
Amounts due from affiliated companies, net	'	89
Total current assets	477,682	435,309
Property, plant and equipment, net	289,132	253,387
Deferred financing costs, net	4,803	8,471
Goodwill	1,349	1,349
Tradename	10,500	10,500
Amortizable intangible assets, net	1,057	1,164
Deferred turnaround costs and other assets, net	11,772	18,150
Total assets	796,295	728,330
Current:	'	'
Current installments of long-term debt	1,592	1,318
Accounts payable	54,170	42,203
Derivative liability	0	9,098
Accrued liabilities	18,715	16,916
Income taxes payable	8,587	28,931
Sales, use and fuel taxes payable	19,247	21,892
Deferred income taxes	365	'
Amounts due to affiliated companies, net	434	'
Total current liabilities	103,110	120,358
Long term debt: less current installments	237,114	358,678
Deferred income taxes	29,193	15,022
Deferred retirement benefits	69,675	92,996
Total liabilities	439,092	587,054
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	'
Additional paid-in capital	159,844	24,825
Retained earnings	190,333	135,988
Accumulated other comprehensive loss	-7,090	-19,537
Total stockholder's equity	357,203	141,276
Total liabilities and stockholder's equity	796,295	728,330
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	'

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	Aug. 31, 2012
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	'
Preferred stock, shares authorized	25,000	'
Preferred stock, shares issued	14,116	'
Preferred stock, shares outstanding	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 Operations (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012	31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Income Statement [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Net sales	$970,562	$883,520	$870,109	$957,062	$1,002,252	$935,798	$848,844	$944,031	$3,681,253	$3,730,925	$3,166,876
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses (gains) on derivative contracts)	'	'	'	'	'	'	'	'	3,159,575	3,198,025	2,903,258
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	2,319	-28,848	58,733
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	163,874	157,581	149,456
Depreciation, amortization and asset impairments	'	'	'	'	'	'	'	'	26,877	45,817	22,097
Total costs and expenses	'	'	'	'	'	'	'	'	3,352,645	3,372,575	3,133,544
Operating income	22,274	83,688	114,823	107,823	104,926	126,913	10,561	115,950	328,608	358,350	33,332
Other expense:	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	-39,035	-40,869	-40,550
Other, net	'	'	'	'	'	'	'	'	-3,819	-4,711	-2,564
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	-18,727	'	-1,245
Total other income (expense)	'	'	'	'	'	'	'	'	-61,581	-45,580	-44,359
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	267,027	312,770	-11,027
Income tax expense (benefit):	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	95,723	101,130	5,131
Deferred	'	'	'	'	'	'	'	'	2,621	20,824	-8,750
Income tax (benefit) expense	'	'	'	'	'	'	'	'	98,344	121,954	-3,619
Net income (loss)	915	44,559	63,562	59,647	60,906	68,101	-237	62,046	168,683	190,816	-7,408
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	711
Net income (loss) attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	$168,683	$190,816	($8,119)

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]	'	'	'
Net income (loss) attributable to United Refining Company's Stockholder	$168,683	$190,816	($8,119)
Other comprehensive income (loss), net of taxes:	'	'	'
Unrecognized post-retirement income (costs), net of taxes of $8,003, $(3,745) and $241 for the years ended August 31, 2013, 2012 and 2011, respectively	12,447	-5,389	346
Other comprehensive income (loss)	12,447	-5,389	346
Total comprehensive income (loss)	$181,130	$185,427	($7,773)

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]	'	'	'
Unrecognized post retirement income (costs), taxes	$8,003	($3,745)	$241

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholder's Equity (USD $)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Noncontrolling Interest [Member]
	USD ($)		USD ($)	USD ($)	USD ($)	USD ($)	USD ($)
Balance at Aug. 31, 2010	$26,237,000	'	'	$22,500,000	$18,231,000	($14,494,000)	'
Balance, Shares at Aug. 31, 2010	'	100	'	'	'	'	'
Other comprehensive income (loss)	346,000	'	'	'	'	346,000	'
Contribution from Parent under the Tax Sharing Agreement	2,289,000	'	'	2,289,000	'	'	'
Net income (loss)	-7,408,000	'	'	'	-8,119,000	'	711,000
Issuance of common stock	15,000,000	'	'	'	'	'	15,000,000
Dissolution of non-controlling interest	-15,711,000	'	'	'	'	'	-15,711,000
Balance at Aug. 31, 2011	20,753,000	'	'	24,789,000	10,112,000	-14,148,000	'
Balance, Shares at Aug. 31, 2011	'	100	'	'	'	'	'
Other comprehensive income (loss)	-5,389,000	'	'	'	'	-5,389,000	'
Contribution from Parent under the Tax Sharing Agreement	36,000	'	'	36,000	'	'	'
Net income (loss)	190,816,000	'	'	'	190,816,000	'	'
Dividends	-64,940,000	'	'	'	-64,940,000	'	'
Balance at Aug. 31, 2012	141,276,000	'	'	24,825,000	135,988,000	-19,537,000	'
Balance, Shares at Aug. 31, 2012	'	100	'	'	'	'	'
Other comprehensive income (loss)	12,447,000	'	'	'	'	12,447,000	'
Issuance of preferred stock	141,164,000	'	14,116,000	127,048,000	'	'	'
Issuance of preferred stock, shares	'	'	14,116	'	'	'	'
Contribution from Parent under the Tax Sharing Agreement	1,996,000	'	'	1,996,000	'	'	'
Capital contribution related to purchase of assets	5,975,000	'	'	5,975,000	'	'	'
Net income (loss)	168,683,000	'	'	'	168,683,000	'	'
Dividends	-114,338,000	'	'	'	-114,338,000	'	'
Balance at Aug. 31, 2013	$357,203,000	'	$14,116,000	$159,844,000	$190,333,000	($7,090,000)	'
Balance, Shares at Aug. 31, 2013	'	100	14,116	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Cash flows from operating activities:	'	'	'
Net income (loss)	$168,683	$190,816	($7,408)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'	'
Depreciation, amortization and asset impairments	29,279	49,354	23,939
Unrealized (gain) loss on derivative contracts	'	-43,826	51,414
Non cash portion of loss on early extinguishment of debt	5,313	'	330
Deferred income taxes	2,621	20,824	-8,750
Loss (gain) on asset dispositions	1,119	-1,496	1,484
Cash (used in) provided by working capital items	-40,311	22,654	30,214
Net income attributable to non-controlling interest dissolved during the year	'	'	-711
Change in operating assets and liabilities:	'	'	'
Other assets, net	538	-3,174	-5
Deferred retirement benefits	-2,871	-3,268	-3,903
Total adjustments	-4,312	41,068	94,012
Net cash provided by operating activities	164,371	231,884	86,604
Cash flows from investing activities:	'	'	'
Additions to property, plant and equipment	-41,597	-19,845	-27,874
Additions to deferred turnaround costs	-1,241	-3,725	-18,910
Proceeds from asset dispositions	81	2,639	729
Net cash used in investing activities	-42,757	-20,931	-46,055
Cash flows from financing activities:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	1,996	36	2,289
Proceeds from issuance of common stock of non-controlling interest	'	'	15,000
Proceeds from sale of preferred stock	141,164	'	'
Dividends to stockholder	-114,338	-64,940	'
Dissolution of non-controlling interest	'	'	-15,000
Proceeds from issuance of long-term debt	'	'	352,021
Principal reductions of long-term debt	-129,439	-1,169	-325,076
Net payments on revolving credit facility	'	-24,000	-59,000
Deferred financing costs	'	'	-11,293
Net cash used in financing activities	-100,617	-90,073	-41,059
Net increase (decrease) in cash and cash equivalents	20,997	120,880	-510
Cash and cash equivalents, beginning of year	137,540	16,660	17,170
Cash and cash equivalents, end of year	158,537	137,540	16,660
Cash provided by (used in) working capital items:	'	'	'
Accounts receivable, net	-4,597	-9,173	-47,234
Refundable income taxes	-20,890	'	36,390
Inventories	25,254	15,660	34,958
Prepaid expenses and other assets	-22,280	20,574	-12,446
Amounts due from affiliated companies, net	523	3,015	-132
Accounts payable	11,967	-37,743	14,326
Derivative liability	-9,098	-2,796	4,306
Accrued liabilities	1,799	1,558	-211
Income taxes payable	-20,344	26,304	2,075
Sales, use and fuel taxes payable	-2,645	5,255	-1,818
Total Change	-40,311	22,654	30,214
Cash paid during the period for:	'	'	'
Interest	38,806	39,293	41,205
Income taxes	135,412	75,033	1,621
Non-cash investing and financing activities:	'	'	'
Property additions and capital leases	$15,037	$2,224	$762

Description_of_Business_and_Su

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]	'
Description of Business and Summary of Significant Accounting Policies	'
	1	Description of Business and Summary of Significant Accounting Policies
	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., Kiantone Pipeline Corporation (collectively, the “Company”) and United Refining Asphalt, Inc. (“URA”), a variable interest entity that was created in January 2011 for which the Company was the primary beneficiary. The Company ceased to be the primary beneficiary of URA as of August 31, 2011 and URA was deconsolidated as of that date and URA was dissolved. All significant intercompany balances and transactions have been eliminated in consolidation.
	A variable interest entity (“VIE”) is defined as an entity that either has investor voting rights that are not proportional to their economic interests or has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE is required to be consolidated by a company if that company is the primary beneficiary. The primary beneficiary of the VIE is the company that controls the VIE’s activities and is subject to a majority of the risk of loss from the VIE’s activities or, if no company is subject to a majority of such risk, the company that is entitled to receive a majority of the VIE’s residual returns.
	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. (“URI”), a wholly-owned subsidiary of United Acquisition Corp., which in turn is a wholly-owned subsidiary of Red Apple Group, Inc. (the “Parent”).
	Cash and Cash Equivalents
	For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investment securities with maturities of three months or less at date of acquisition to be cash equivalents.
	Derivative Instruments
	From time to time the Company uses derivatives to reduce its exposure to fluctuations in crude oil purchase costs and refining margins. Derivative products, historically crude oil option contracts (puts) and crackspread option contracts have been used to hedge the volatility of these items. The Company does not enter such contracts for speculative purposes. The Company accounts for changes in the fair value of its contracts by marking them to market and recognizing any resulting gains or losses in its Statement of Operations. The Company includes the carrying amounts of the contracts in derivative liability in its Consolidated Balance Sheet.
	At August 31, 2013, the Company had no derivative instruments outstanding as part of its risk management strategy.
	The fair value and balance sheet classification of our derivative instruments as of August 31, 2013 and 2012 are as follows:
			August 31, 2013
			Notional Balance		Maturity Date	Derivative Liability
			(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps			0 barrels	Not applicable	$	0
	Total derivative instruments			0 barrels		$	0
			August 31, 2012
			Notional Balance		Maturity Date	Derivative Liability
			(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps			780 barrels	Monthly September 2011 through December 2012	$	9,098
	Total derivative instruments			780 barrels		$	9,098
	For the fiscal years ended August 31, 2013, 2012 and 2011 the Company recognized $2,319,000, $(28,848,000) and $58,733,000 of losses (gains) in costs and expenses in its Consolidated Statements of Operations.
	Inventories and Exchanges
	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 lower of cost or market or replacement cost and include various parts for the refinery operations. If the cost of inventories exceeds their market value, provisions are made currently for the difference between the cost and the market value.
	Property, Plant and Equipment
	Property, plant and equipment is stated at cost and depreciated by the straight-line method over the respective estimated useful lives. Routine current maintenance, repairs and replacement costs are charged against income. Expenditures which materially increase values expand capacities or extend useful lives are capitalized. A summary of the principal useful lives used in computing depreciation expense is as follows:
			Estimated Useful
			Lives (Years)
	Refining			20-30
	Marketing			15-30
	Transportation			20-30
	Leases
	The Company leases land, buildings, and equipment under long-term operating and capital leases and accounts for the leases in accordance with ASC 360-10-30-8. Lease expense for operating leases is recognized on a straight-line basis over the expected lease term. The lease term begins on the date the Company has the right to control the use of the leased property pursuant to the terms of the lease.
	Deferred Maintenance Turnarounds
	The cost of maintenance turnarounds, which consist of complete shutdown and inspection of significant units of the refinery at intervals of two or more years for necessary repairs and replacements, are deferred when incurred and amortized on a straight-line basis over the period of benefit, which ranges from 2 to 10 years. As of August 31, 2013 and 2012, deferred turnaround costs included in Deferred Turnaround Costs and Other Assets, amounted to $8,476,000 and $14,316,000, net of accumulated amortization of $32,202,000 and $26,695,000, respectively. Amortization expense included in costs of goods sold for the fiscal years ended August 31, 2013, 2012 and 2011 amounted to $7,082,000, $7,198,000 and $4,350,000, respectively.
	Amortizable Intangible Assets
	The Company amortizes identifiable intangible assets such as brand names, non-compete agreements, leasehold covenants and deed restrictions on a straight line basis over their estimated useful lives which range from 5 to 25 years.
	Revenue Recognition
	Revenues for products sold by the wholesale segment are recorded upon delivery of the products to our customers, at which time title to those products is transferred and when payment has either been received or collection is reasonably assured. At no point do we recognize revenue from the sale of products prior to the transfer of its title. Title to product is transferred to the customer at the shipping point, under pre-determined contracts for sale at agreed upon or posted prices to customers of which collectability is reasonably assured. Revenues for products sold by the retail segment are recognized immediately upon sale to the customer. Included in Net Sales and Costs of Goods Sold are consumer excise taxes of $225,125,000, $225,605,000 and $224,551,000 for the years ended August 31, 2013, 2012 and 2011, respectively.
	Cost Classifications
	Our Cost of goods sold (which excludes depreciation and amortization on property, plant and equipment and (gains) or losses on derivative contracts) includes Refining Cost of Products Sold and related Refining Operating expenses.
	Refining Cost of Products Sold includes cost of crude oil, other feedstocks, blendstocks, the cost of purchased finished products, amortization of turnaround costs, transportation costs and distribution costs. Retail cost of products sold includes cost for motor fuels and for merchandise. Motor fuel cost of products sold represents net cost for purchased fuel. Merchandise cost of products sold includes merchandise purchases, net of merchandise rebates and inventory shrinkage. Wholesale cost of products sold includes the cost of fuel and lubricants, transportation and distribution costs and labor.
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The Company’s results of operations are included in the consolidated Federal Income tax return of the Parent and separately in various state jurisdictions. Income taxes are calculated on a separate return basis with consideration of the Tax Sharing Agreement between the Parent and its subsidiaries. The Company is open to examination for tax years 2002 through 2012, due to the carryback of net operating losses, and there was a federal tax audit for the tax years 2007 through 2010 which has been settled. There are currently state tax audits in process and there are unsettled income tax assessments outstanding in the amount of $45,000. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax positions as a component of interest expense, net and other, net, respectively. No amounts of such expenses are currently accrued.
	Post-Retirement Healthcare and Pension Benefits
	The Company provides post-retirement healthcare benefits to salaried and certain hourly employees that retired prior to September 1, 2010. The benefits provided are hospitalization and medical coverage for the employee and spouse until age 65. Benefits continue until the death of the retiree, which results in the termination of benefits for all dependent coverage. If an employee leaves the Company as a terminated vested member of a pension plan prior to normal retirement age, the person is not entitled to any post-retirement healthcare benefits. Benefits payable under this program are secondary to any benefits provided by Medicare or any other governmental programs.
	In June 2010, the Company announced changes to the healthcare and pension plans provided to salaried employees. Effective September 1, 2010, postretirement medical benefits for new hires and active salaried employees retiring after September 1, 2010 were eliminated. Additionally, effective January 1, 2011, deductibles and co-payments were added to the medical benefits plan for all active and retired employees. For salaried employees meeting certain age and service requirements, the Company contributes a defined dollar amount towards the cost of retiree healthcare based upon the employee’s length of service. Similarly, effective August 31, 2010, benefits under the Company’s defined benefit pension plan were frozen for all salaried employees, including the Company’s Chief Executive Officer and Chief Financial Officer. The Company will provide an enhanced contribution under its defined contribution 401(k) plan as well as a transition contribution for older employees. The changes made for the salary group described above were also incorporated into the collective bargaining agreement reached with the International Union of Operating Engineers, Local No.95 effective February 1, 2012.
	The Company accrues post-retirement benefits other than pensions, during the years that the employee renders the necessary service, of the expected cost of providing those benefits to an employee and the employee’s beneficiaries and covered dependents.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Allowance for Doubtful Accounts
	The Company records an allowance for doubtful accounts based on specifically identified amounts that we believe to be uncollectible. The Company also recorded additional allowances based on historical collection experience and its assessment of the general financial conditions affecting the customer base. Senior management reviews accounts receivable on a weekly basis to determine if any receivables will potentially be uncollectible. After all attempts to collect a receivable have failed, the receivable is written off against the allowance.
	Concentration Risks
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of temporary cash investments.
	The Company places its temporary cash investments with quality financial institutions. At times, such investments were in excess of FDIC insurance limits. The Company has not experienced any losses in such accounts.
	The Company purchased approximately 9% and 10% of its cost of goods sold from one vendor during the fiscal years ended August 31, 2013 and 2012, respectively. The Company is not obligated to purchase from this vendor, and, if necessary, there are other vendors from which the Company can purchase crude oil and other petroleum based products. The Company had approximately $0 and $1,004,000 in accounts payable for the years ended August 31, 2013 and 2012 to this respective vendor.
	Environmental Matters
	The Company expenses environmental expenditures related to existing conditions resulting from past or current operations and from which no current or future benefit is discernible. Expenditures, which extend the life of the related property or mitigate or prevent future environmental contamination are capitalized. The Company determines its liability on a site by site basis and records a liability at the time when it is probable and can be reasonably estimated. The Company’s estimated liability is reduced to reflect the anticipated participation of other potentially responsible parties in those instances where it is probable that such parties are legally responsible and financially capable of paying their respective shares of the relevant costs. The estimated liability of the Company is not reduced for possible recoveries from insurance carriers and is recorded in accrued liabilities.
Goodwill and Other Non-Amortizable Assets
In accordance with ASC 350, goodwill and intangible assets deemed to have indefinite lives are no longer amortized but are subject to annual impairment tests in accordance with ASC 350. Other definite lived intangible assets continue to be amortized over their estimated useful lives.
The Company performed separate impairment tests for its goodwill and tradename using the discounted cash flow method. The fair value of the goodwill and tradename exceeded their respective carrying values. The Company has noted no subsequent indication that would require testing its goodwill and tradename for impairment.
Long-Lived Assets
Whenever events or changes in circumstances indicate that the carrying value of any of these assets (other than goodwill and tradename) may not be recoverable, the Company will assess the recoverability of such assets based upon estimated undiscounted cash flow forecasts. When any such impairment exists, the related assets will be written down to fair value.
Other Comprehensive (Loss) Income
The Company reports comprehensive (loss) income in accordance with ASC 220-10. ASC 220-10 establishes guidelines for the reporting and display of comprehensive (loss) income and its components in financial statements. Comprehensive (loss) income includes charges and credits to equity that is not the result of transactions with the shareholder. Included in other comprehensive loss for the Company is a charge for unrecognized post-retirement costs, which is net of taxes in accordance with ASC 715. The accumulated other comprehensive loss balance is made up entirely of unrecognized post-retirement costs.
Reclassification
Certain amounts in the prior year’s consolidated financial statements have been reclassified to conform with the presentation in the current year.

Accounts_Receivable_Net

Accounts Receivable, Net	12 Months Ended
	Aug. 31, 2013
Receivables [Abstract]	'
Accounts Receivable, Net	'
	2	Accounts Receivable, Net
	As of August 31, 2013 and 2012, accounts receivable were net of allowance for doubtful accounts of $1,800,000 and $1,800,000, respectively.

Inventories

Inventories	12 Months Ended
	Aug. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	3	Inventories
	Inventories consist of the following:
			August 31,
			2013		2012
			(in thousands)
	Crude Oil		$	21,344	$	40,419
	Petroleum Products			60,094		66,296
	Total @ LIFO			81,438		106,715
	Merchandise			24,002		23,707
	Supplies			25,526		25,798
	Total @ FIFO			49,528		49,505
	Total Inventory		$	130,966	$	156,220
	Included in petroleum product inventories are exchange balances either held for or due from other petroleum marketers. These balances are not significant.
	The Company does not own sources of crude oil and depends on outside vendors for its needs.
	As of August 31, 2013 and 2012, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $108,984,000 and $77,727,000, respectively. For the fiscal years ended August 31, 2013 and 2012, the Company recorded a charge to cost of sales from a LIFO layer liquidation of $6,507,000 and $4,325,000, respectively.

Property_Plant_and_Equipment

Property, Plant and Equipment	12 Months Ended
	Aug. 31, 2013
Property Plant And Equipment [Abstract]	'
Property, Plant and Equipment	'
	4	Property, Plant and Equipment
	Property, plant and equipment is summarized as follows:
			August 31,
			2013		2012
			(in thousands)
	Refinery equipment		$	343,918	$	316,489
	Marketing (i.e. retail outlets)			121,570		111,914
	Transportation			9,883		9,665
	Construction-in-progress			30,293		15,935
				505,664		454,003
	Less: Accumulated depreciation			216,532		200,616
			$	289,132	$	253,387
	On March 6, 2013, the Company, through its subsidiary United Biofuels, Inc. (“UBI”), acquired a partially completed 50 million gallon per year biodiesel facility in Brooklyn, New York as part of the acquisition by its parent company, United Refining, Inc., of certain assets of Metro Fuel Oil Corp, and its affiliates. UBI has initiated the project to complete and modify the biodiesel plant. The Company paid $9,800,000 for such biodiesel facility. Due to having a common owner, the Company recorded the facility based on the carrying value of its parent or $20,735,000. The difference between the carrying value and the amount paid by the Company has been recorded as a capital contribution net of the tax effect of $4,960,000. Commissioning the modified biodiesel plant is expected at the end of calendar 2014. The remaining cost of the project is expected to be about $19,000,000.
	During the fiscal year ended August 31, 2012, the Company re-evaluated its efforts to construct a Coker Facility and determined that it was necessary to suspend the project indefinitely. As a result, it recorded a charge of $20,122,000 which is included in depreciation, amortization and asset impairments associated with the design of the facility. Management believes that the remainder of the material costs amounting to $6,964,000 will be utilized for other projects within the refinery and the Company will begin depreciating the assets over the estimated remaining life of approximately 20 years. The Company also placed into service $2,700,000 of coker related assets associated with a different project.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	12 Months Ended
	Aug. 31, 2013
Goodwill And Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets	'
	5	Goodwill and Intangible Assets
	As of August 31, 2013 and 2012, the Company’s trade name, goodwill and amortizable intangible assets, , included in the Company’s retail segment, were as follows:
			Weighted		August 31, 2013				August 31, 2012
			Average
			Remaining
			Life		Gross		Accumulated		Gross		Accumulated
					Carrying		Amortization		Carrying		Amortization
					Amount				Amount
			(in thousands)
	Amortizable intangible assets:
	Deed restrictions			13 yrs.	$	800	$	373	$	800	$	341
	Leasehold covenants			10 yrs.		1,490		860		1,490		785
					$	2,290	$	1,233	$	2,290	$	1,126
	Non-amortizable assets:
	Tradename				$	10,500	$	—	$	10,500	$	—
	Goodwill				$	1,349	$	—	$	1,349	$	—
	Amortization expense for the fiscal years ended August 31, 2013, 2012 and 2011 amounted to $107,000, $106,000 and $106,000, respectively.
	Amortization expense for intangible assets subject to amortization for each of the years in the five-year period ending August 31, 2018 is estimated to be $106,000 in each year.

Accrued_Liabilities

Accrued Liabilities	12 Months Ended
	Aug. 31, 2013
Payables And Accruals [Abstract]	'
Accrued Liabilities	'
	6	Accrued Liabilities
	Accrued liabilities include the following:
			August 31,
			2013		2012
			(in thousands)
	Interest		$	106	$	114
	Payrolls and benefits			17,012		15,241
	Other			1,597		1,561
			$	18,715	$	16,916

Leases

Leases	12 Months Ended
	Aug. 31, 2013
Leases [Abstract]	'
Leases	'
	7	Leases
	The Company occupies premises, primarily retail gas stations and convenience stores and office facilities under long-term leases which require minimum annual rents plus, in certain instances, the payment of additional rents based upon sales. The leases generally are renewable for one to three five-year periods.
	As of August 31, 2013 and 2012, capitalized lease obligations, included in long-term debt, amounted to $3,124,000 and $822,000, respectively, inclusive of current portion of $102,000 and $64,000, respectively. The related assets (retail gas stations and convenience stores) as of August 31, 2013 and 2012 amounted to $2,805,000 and $541,000, net of accumulated amortization of $684,000 and $538,000, respectively. Lease amortization amounting to $145,000, $89,000 and $139,000 for the years ended August 31, 2013, 2012 and 2011, respectively is included in depreciation and amortization expense.
	Future minimum lease payments as of August 31, 2013 are summarized as follows:
	Year ended August 31,		Capital		Operating
			Leases		Leases
			(in thousands)
	2014		$	534	$	12,653
	2015			526		10,981
	2016			513		10,110
	2017			513		8,542
	2018			513		6,375
	Thereafter			5,733		21,715
	Total minimum lease payments			8,332		70,376
	Less: Minimum sublease rents			—		135
	Net minimum lease payments			8,332	$	70,241
	Less: Amount representing interest			5,208
	Present value of net minimum lease payments		$	3,124
	Net rent expense for operating leases amounted to $13,135,000, $12,502,000 and $12,137,000 for the years ended August 31, 2013, 2012 and 2011, respectively.

Credit_Facility

Credit Facility	12 Months Ended
	Aug. 31, 2013
Text Block [Abstract]	'
Credit Facility	'
	8	Credit Facility
	On June 18, 2013, the Company amended its Revolving Credit Facility (“Amended and Restated Revolving Credit Facility”) with PNC Bank, National Association as Administrator (the “Agent”). The expiration date of the Amended and Restated Revolving Credit Facility was extended to November 29, 2017 and the commitment fee on the unused balance of the facility was reduced to 0.25%. The maximum facility commitment remains at $175,000,000 and interest will now be calculated as follows: for base rate borrowings, at the greater of the Agent’s prime rate, federal funds open rate plus 0.5% or the daily LIBOR rate plus 1.0% plus the applicable margin of .75% to 1.75% and (b) for euro-rate borrowings, at the LIBOR rate plus an applicable margin of 2.25% to 3.25%. The applicable margin will vary depending on a formula calculating the Company’s unused availability under the facility.
	The Amended and Restated Revolving Credit Facility continues to be secured primarily by certain cash accounts, accounts receivable and inventory which amounted to $317,207,000 as of August 31, 2013. Until maturity, the Company may borrow on a borrowing base formula as set forth in the facility. The participating banks in the Amended and Restated Revolving Credit Facility are PNC Bank, National Association, Bank of America, N.A., Manufacturers and Traders Trust Company, and Bank Leumi USA.
	As of August 31, 2013 and 2012, there were no Base-Rate borrowings nor Euro-Rate borrowings outstanding under the agreement. $6,533,000 of letters of credit were outstanding under the agreement as of August 31, 2013 and 2012, respectively. The weighted average interest rate for Base-Rate borrowing for the years ended August 31, 2013 and 2012 was 0%. The weighted average interest rate for Euro-Rate borrowings for the years ended August 31, 2013 and 2012 was 0%. The Company pays a commitment fee of .25% per annum on the unused balance of the facility. All bank related charges are included in Other, net in its Consolidated Statements of Operations.

LongTerm_Debt

Long-Term Debt	12 Months Ended
	Aug. 31, 2013
Debt Disclosure [Abstract]	'
Long-Term Debt	'
	9	Long-Term Debt
	On August 30, 2013 the Company redeemed $127,750,000 aggregate principal amount of its outstanding $365,000,000 Senior Secured Notes due 2018. Funding for the redemption was provided by the Company’s sale of approximately $141,163,750 aggregate principal amount of 6.00% Fixed Rate Cumulative Perpetual Preferred Stock Series A to URI, its parent (see Note 14). In accordance with the indenture governing the Senior Secured Notes due 2018, the Company obtained an opinion concerning the fairness from a financial point of view with the issuance of the Preferred Stock to URI.
	The Senior Secured Notes due 2018 were redeemed at a redemption price of 110.50% of the principal amount thereof, plus accrued and unpaid interest to August 30, 2013. In connection with the redemption, a loss of $18,727,000 on the early extinguishment of debt was recorded consisting of a redemption premium of $13,413,000, a write-off of deferred financing costs of $1,999,000 and a write-off of unamortized debt discount of $3,315,000.
	On March 8, 2011, the Company sold $365,000,000 of Senior Secured Notes due 2018 for $352,020,600, resulting in original issue discount of $12,979,400, which is being amortized over the life of the Senior Secured Notes due 2018 using the interest method. The net proceeds of the offering of $344,249,000 were used to retire all of its outstanding 10 1/2% Senior Notes due 2012, pay accrued interest of $3,400,000 and a redemption premium related thereto. A loss of $1,245,000 on the early extinguishment of debt was recorded consisting of a redemption premium of $915,000, a write-off of unamortized net debt premium of $1,153,000 and a write-off of deferred financing costs of $1,483,000. The Senior Secured Notes due 2018 are guaranteed on an unsecured basis by all of the Company’s domestic subsidiaries existing at March 8, 2011. The Senior Secured Notes due 2018 are secured on a first-priority basis by the Company’s assets comprising its refinery located in Warren, Pennsylvania and the capital stock of its pipeline subsidiary, subject to permitted liens. The Senior Secured Notes due 2018 will rank equally with all of the Company’s existing and future senior indebtedness that is not subordinate in right of payment to the Senior Secured Notes due 2018.
	Both the Indenture of the Senior Secured Notes and the facility (See Note 8 to “Consolidated Financial Statements”) require that the Company maintain certain financial covenants. The facility requires the Company to meet certain financial covenants, as defined in the facility, a minimum Fixed Charge Coverage Ratio and a minimum Consolidated Net Worth. In addition, the facility limits the amount the Company can distribute for capital and operating leases. Both the facility and the Indenture of the Senior Secured Notes restrict the amount of dividends payable and the incurrence of additional Indebtedness. As of August 31, 2013 the Company is in compliance with covenants under the facility and the Indenture.
	A summary of long-term debt is as follows:
			August 31,
			2013		2012
			(in thousands)
	Long-term debt:
	10.50% Senior Secured Notes due February 28, 2018, net of unamortized discount of $6,151 and $10,198, respectively		$	231,099	$	354,802
	Other long-term debt			7,607		5,194
				238,706		359,996
	Less: Current installments of long-term debt			1,592		1,318
	Total long-term debt, less current installments		$	237,114	$	358,678
	The principal amount of long-term debt matures as follows:
			Year ended August 31,
			(in thousands)
	2014		$	1,592
	2015			1,180
	2016			1,566
	2017			478
	2018			237,439
	Thereafter			2,602
				244,857
	Unamortized discount			6,151
	Total		$	238,706
	The following financing costs have been deferred and are being amortized to expense over the term of the related debt:
			August 31,
			2013		2012
			(in thousands)
	Beginning balance		$	10,880	$	10,880
	Current year additions			—		—
	Total financing costs			10,880		10,880
	Less:
	Deferred financing costs associated with debt retirement			1,999		—
	Accumulated amortization			4,078		2,409
			$	4,803	$	8,471
	Amortization expense for the fiscal years ended August 31, 2013, 2012 and 2011 amounted to $1,669,000, $1,677,000 and $1,362,000, respectively.

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	Aug. 31, 2013
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	10	Employee Benefit Plans
	The Company sponsors three defined benefit plans and seven defined contribution plans covering substantially all its full time employees. The benefits under the defined benefit plans are based on each employee’s years of service and compensation. Effective February 1, 2012 benefits under the Company’s defined benefit pension plan for hourly employees were frozen. Additionally, effective August 31, 2010 benefits under the Company’s defined benefit pension plan were frozen for all salaried employees, including the Company’s Chief Executive Officer and Chief Financial Officer. The Company will provide enhanced contributions under its defined contribution 401(k) plan as well as a transition contribution for older employees. The Company’s policy is to contribute the minimum amounts required by the Employee Retirement Income Security Act of 1974 (ERISA), as amended and any additional amounts for strategic financial purposes or to meet other goals relating to plan funded status. The assets of the plans are invested in an investment trust fund and consist of interest-bearing cash, separately managed accounts and bank common/collective trust funds.
	In addition to the above, the Company provides certain post-retirement healthcare benefits to salaried and certain hourly employees that retired prior to September 1, 2010. These post-retirement benefit plans are unfunded and the costs are paid by the Company from general assets.
	Net periodic pension cost and post-retirement healthcare benefit cost consist of the following components for the years ended August 31, 2013, 2012 and 2011:
			Pension Benefits									Other Post-Retirement Benefits
			2013			2012			2011			2013			2012			2011
			(in thousands)
	Service cost		$	652		$	993		$	1,800		$	940		$	1,114		$	1,507
	Interest cost on benefit obligation			4,511			5,037			4,946			1,884			2,428			2,520
	Expected return on plan assets			(5,160	)		(4,717	)		(4,521	)		—			—			—
	Curtailment effect			—			126			—			—			—			—
	Amortization of transition obligation			—			2			2			—			—			—
	Amortization and deferrals			1,210			599			1,468			123			(662	)		(1,128	)
	Net periodic benefit cost		$	1,213		$	2,040		$	3,695		$	2,947		$	2,880		$	2,899
	The Company adopted ASC 715-30-25 effective August 31, 2007. ASC 715-30-25 requires an employer to recognize the funded status of each of its defined pension and postretirement benefit plans as a net asset or liability in its statement of financial position with an offsetting amount in accumulated other comprehensive income, and to recognize changes in that funded status in the year in which changes occur through comprehensive income.
	Other changes in plan assets and benefit obligation recognized in Other Comprehensive Income consist of the following for the fiscal years ended August 31, 2013 and 2012 (in thousands):
			Pension Benefits						Other Post-Retirement
									Benefits
			2013			2012			2013			2012
	Curtailment		$	—		$	(4,698	)	$	—		$	—
	Current year actuarial (gain) / loss			(11,796	)		20,084			(7,322	)		7,621
	Amortization of actuarial gain / (loss)			(1,209	)		(560	)		(7,056	)		(5,748	)
	Current year prior service (credit) / cost			—			—			—			(13,934	)
	Amortization of prior service credit / (cost)			(1	)		(39	)		6,933			6,410
	Amortization of transition asset / (obligation)			—			(2	)		—			—
	Total recognized in other comprehensive (income) / loss		$	(13,006	)	$	14,785		$	(7,445	)	$	(5,651	)
	Total recognized in net periodic benefit cost and other comprehensive (income)/loss		$	(11,793	)	$	16,825		$	(4,498	)	$	(2,769	)
	The following table summarizes the change in benefit obligations and fair values of plan assets for the years ended August 31, 2013 and 2012:
			Pension Benefits						Other Post-Retirement
									Benefits
			2013			2012			2013			2012
			(in thousands)
	Change in benefit obligation:
	Benefit obligation @ beginning of year		$	116,359		$	99,040		$	52,126		$	57,145
	Service cost			652			993			940			1,114
	Interest cost			4,511			5,037			1,884			2,428
	Plan amendments			—			—			—			(13,934	)
	Curtailment			—			(4,572	)		—			—
	Medicare act subsidy effect			—			—			305			51
	Actuarial (gains) / losses			(10,320	)		19,609			(7,300	)		7,635
	Benefits paid			(4,061	)		(3,748	)		(2,255	)		(2,313	)
	Projected benefit obligation @ end of year			107,141			116,359			45,700			52,126
	Change in plan assets:
	Fair values of plan assets @ beginning of year			72,408			66,166			—			—
	Actual return on plan assets			6,636			4,242			—			—
	Company contributions			5,241			5,748			1,950			2,262
	Benefits paid			(4,061	)		(3,748	)		(2,255	)		(2,313	)
	Medicare act subsidy effect			—			—			305			51
	Fair values of plan assets @ end of year			80,224			72,408			—			—
	Unfunded status		$	26,917		$	43,951		$	45,700		$	52,126
	Amounts recognized in the balance sheet consist of:
	Current liability		$	—		$	—		$	3,259		$	3,398
	Noncurrent liability			26,917			43,951			42,441			48,728
	Net amount recognized		$	26,917		$	43,951		$	45,700		$	52,126
	Note: For plans with assets less than the accumulated benefit obligation (ABO), the aggregate ABO is $107,117,000 and $116,308,000, while the aggregate asset value is $80,224,000 and $72,408,000 for the years ended August 31, 2013 and 2012, respectively.
	Amounts recognized in Accumulated Other Comprehensive Income:
			Pension Benefits						Other Post-Retirement
									Benefits
			2013			2012			2013			2012
			(in thousands)
	Accumulated net actuarial loss		$	(25,406	)	$	(38,411	)	$	(34,376	)	$	(48,752	)
	Accumulated prior service cost			—			(1	)		47,117			54,050
	Accumulated transition obligation			—			—			—			—
Net amount recognized, before tax effect		$	(25,406	)	$	(38,412	)	$	12,741		$	5,298
The preceding table presents two measures of benefit obligations for the pension plans. Accumulated benefit obligation (ABO) generally measures the value of benefits earned to date. Projected benefit obligation (PBO) also includes the effect of assumed future compensation increases for plans in which benefits for prior service are affected by compensation changes. Each of the three pension plans, whose information is aggregated above, have asset values less than these measures. Plan funding amounts are calculated pursuant to ERISA and Internal Revenue Code rules. The postretirement benefits are not funded.
Weighted average assumptions used to determine year end benefit obligations:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
Discount rate			4.80% - 5.00%			3.75% - 4.00%			4.60%			3.65%
Rate of compensation increase			3.00%			3.00%			N/A			N/A
Health care cost trend
Initial trend			N/A			N/A			7.00%			7.25%
Ultimate trend			N/A			N/A			5.00%			5.00%
Year ultimate reached			N/A			N/A			2022			2022
The fiscal year ended August 31, 2012 benefit costs for the hourly pension plan and the post-retirement benefit plan were re-measured at November 30, 2011. The discount rates used for the re-measurement were 5.40% and 5.05% for the pension plan and post-retirement benefit plan, respectively.
The discount rate assumptions at August 31, 2013 and 2012 were determined independently for each plan. A yield curve was produced for a universe containing the majority of U.S.-issued Aa-graded corporate bonds, all of which were non-callable (or callable with make-whole provisions). For each plan, the discount rate was developed as the level equivalent rate that would produce the same present value as that using spot rates aligned with the projected benefit payments.
Weighted average assumptions used to determine net periodic costs:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
Discount rate			3.75% - 4.00%			5.00% - 5.45%			3.65%			5.20%
Expected return on plan assets			7.00%			7.00%			N/A			N/A
Rate of compensation increase			3.00%			3.00%			N/A			N/A
Health care cost trend
Initial trend			N/A			N/A			7.25%			7.50%
Ultimate trend			N/A			N/A			5.00%			5.00%
Year ultimate reached			N/A			N/A			2022			2017
For measurement purposes, the assumed annual rate of increase in the per capita cost of covered medical and dental benefits was 7.25% and 7.50% for 2013 and 2012, respectively. The rates were assumed to decrease gradually to 5% for medical benefits until 2022 and remain at that level thereafter. The healthcare cost trend rate assumption has a significant effect on the amounts reported. To illustrate, a 1 percentage point change in the assumed healthcare cost trend rate would have the following effects:
		1% Point			1% Point
		Increase			Decrease
		(in thousands)
Effect on total of service and interest cost components		$	118		$	(102	)
Effect on post-retirement benefit obligation			2,208			(1,973	)
The expected return on plan assets is a long-term assumption established by considering historical and anticipated returns of the asset classes invested in by the pension plans and the allocation strategy currently in place among those classes.
A reconciliation of the above accrued benefit costs to the consolidated amounts reported on the Company’s balance sheets follows:
		August 31,
		2013			2012
		(in thousands)
Accrued pension benefits		$	26,917		$	43,951
Accrued other post-retirement benefits			45,700			52,126
			72,617			96,077
Current portion of above benefits, included in payrolls and benefits in accrued liabilities			(3,259	)		(3,398	)
Supplemental pension and other deferred compensation benefits			317			317
Deferred retirement benefits		$	69,675		$	92,996
Fair Value of Plan Assets
Our Defined Benefit plans’ assets fall into any of three fair value classifications as defined in ASC 820-10. Level 1 assets are valued based on observable prices for identical assets in active markets such as national security exchanges. Level 2 assets are valued based on a) quoted prices of similar assets in active markets, b) quoted prices for similar assets in inactive markets, c) other than quoted prices that are observable for the asset, or d) values that are derived principally from or corroborated by observable market data by correlation or other means. There are no Level 3 assets held by the plans as defined by ASC 820-10. The fair value of our plan assets as of August 31, 2013 and 2012 is as follows:
Asset Category		August 31, 2013			Level 1			Level 2			Level 3
Cash Equivalents		$	4,069,000		$	4,069,000		$	—		$	—
Mutual Funds			24,646,000			24,646,000			—			—
Equities			39,699,000			39,699,000			—			—
Fixed Income			11,810,000			9,361,000			2,449,000			—
Total		$	80,224,000		$	77,775,000		$	2,449,000		$	—
Asset Category		August 31, 2012			Level 1			Level 2			Level 3
Cash Equivalents		$	3,777,000		$	3,777,000		$	—		$	—
Mutual Funds			16,454,000			16,454,000			—			—
Equities			37,755,000			37,712,000			43,000			—
Fixed Income			14,422,000			9,326,000			5,096,000			—
Total		$	72,408,000		$	67,269,000		$	5,139,000		$	—
The pension plans weighted-average target allocation for the year ended August 31, 2013 and strategic asset allocation matrix as of August 31, 2013 and 2012 are as follows:
		Target			Plan Assets @ 8/31
		Allocation
Asset Category		2013			2013			2012
Equity Securities			55 - 75	%		61	%		63	%
Debt Securities			20 - 30	%		25	%		30	%
Alternative Investments			0 - 12	%		9	%		2	%
Cash/Cash Equivalents			0 - 10	%		5	%		5	%
						100	%		100	%
The investment policy for the plans is formulated by the Company’s Pension Plan Committee (the “Committee”). The Committee is responsible for adopting and maintaining the investment policy, managing the investment of plan assets and ensuring that the plans’ investment program is in compliance with all provisions of ERISA, as well as the appointment of any investment manager who is responsible for implementing the plans’ investment process.
In drafting a strategic asset allocation policy, the primary objective is to invest assets in a prudent manner to meet the obligations of the plans to the Company’s employees, their spouses and other beneficiaries, when the obligations come due. The stability and improvement of the plans’ funded status is based on the various reasons for which money is funded. Other factors that are considered include the characteristics of the plans’ liabilities and risk-taking preferences.
The asset classes used by the plan are the United States equity market, the international equity market, the United States fixed income or bond market and cash or cash equivalents. Plan assets are diversified to minimize the risk of large losses. Cash flow requirements are coordinated with the custodian trustees and the investment manager to minimize market timing effects. The asset allocation guidelines call for a maximum and minimum range for each broad asset class as noted above.
The target strategic asset allocation and ranges established under the asset allocation represents a long-term perspective. The Committee will rebalance assets to ensure that divergences outside of the permissible allocation ranges are minimal and brief as possible.
The net of investment manager fee asset return objective is to achieve a return earned by passively managed market index funds, weighted in the proportions identified in the strategic asset allocation matrix. Each investment manager is expected to perform in the top one-third of funds having similar objectives over a full market cycle.
The investment policy is reviewed by the Committee at least annually and confirmed or amended as needed.
Under ASC 715-30-25, the transition obligation, prior service costs, and actuarial (gains)/losses are recognized in Accumulated Other Comprehensive Income each August 31 or any interim measurement date, while amortization of these amounts through net periodic benefit cost will occur in accordance with ASC 715-30 and ASC 715-60. The estimated amounts that will be amortized in 2014 are as follow:
Estimated 2014 Amortization		Pension			Other
		Benefits			Post-Retirement
					Benefits
		(in thousands)
Prior service cost (credit) amortization		$	—		$	(6,933	)
Net loss amortization			698			5,073
Total		$	698		$	(1,860	)
The following contributions and benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
		Pension			Other Post-Retirement Benefits
Employer Contributions		Benefits			Gross			(Subsidy receipts)
		(in thousands)
FYE 8/31/2014 (expected)		$	5,888		$	3,301		$	(281	)
Expected Benefit Payments for FYE 8/31
2014		$	5,220		$	3,540		$	(281	)
2015			5,456			3,951			(318	)
2016			5,532			4,268			(358	)
2017			5,873			4,558			(399	)
2018			6,259			4,871			(446	)
2019 - 2023			35,268			30,922			(3,009	)
The pension plan contributions are deposited into a trust, and the pension plan benefit payments are made from trust assets. For the postretirement benefit plan, the contributions and the benefit payments are the same and represent expected benefit amounts, which are paid from general assets.
The Company’s postretirement benefit plan is affected by The Medicare Prescription Drug, Improvement and Modernization Act of 2003 (the “Act”). Beginning in 2006, the Act provides a Federal subsidy payment to companies providing benefit plans that meet certain criteria regarding their generosity. The Company expects to receive those subsidy payments. The Company has accounted for the Act in accordance with ASC 715-60-05-8, which requires, in the Company’s case, recognition on August 31, 2004. The benefit obligation as of that date reflects the effect of the federal subsidy, and this amount is identified in the table reconciling the change in benefit obligation above. The estimated effect of the subsidy on cash flow is shown in the accompanying table of expected benefit payments above. The expected subsidy reduced net periodic postretirement benefit cost by $4,811,000, as compared with the amount calculated without considering the effects of the subsidy.
The Company also contributes to voluntary employee savings plans through regular monthly contributions equal to various percentages of the amounts invested by the participants. The Company’s contributions to these plans amounted to $2,604,000, $1,839,000 and $1,565,000 for the years ended August 31, 2013, 2012 and 2011, respectively.

Income_Taxes

Income Taxes	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	11	Income Taxes
	Income tax expense (benefit) consists of:
			Year Ended August 31,
			2013			2012			2011
			(in thousands)
	Federal:
	Current		$	78,569		$	83,571		$	2,568
	Deferred			4,154			13,806			(5,475	)
				82,723			97,377			(2,907	)
	State:
	Current			17,154			17,559			2,563
	Deferred			(1,533	)		7,018			(3,275	)
				15,621			24,577			(712	)
			$	98,344		$	121,954		$	(3,619	)
	Reconciliation of the differences between income taxes computed at the Federal statutory rate and the provision for income taxes attributable to income before income tax expense (benefit) is as follows:
			Year Ended August 31,
			2013			2012			2011
			(in thousands)
	U. S. federal income taxes (benefits) at the statutory rate		$	93,465		$	109,486		$	(3,871	)
	State income taxes (benefits), net of Federal benefit			10,113			16,012			(460	)
	Domestic production activity deduction			(5,391	)		(3,500	)		(105	)
	Permanent items			863			458			405
	Employment credits			(722	)		(616	)		(714	)
	Other			16			114			(61	)
	Disallowance of prior period domestic production activity deduction			—			—			1,187
	Income tax expense (benefit)		$	98,344		$	121,954		$	(3,619	)
	Deferred income tax liabilities (assets) are comprised of the following:
			August 31,
			2013			2012
			(in thousands)
	Current deferred income tax liabilities (assets):
	Inventory valuation		$	5,681		$	5,668
	Accounts receivable allowance			(895	)		(713	)
	Accrued liabilities			(4,560	)		(3,191	)
	Unrealized loss on derivative instruments			—			(2,891	)
	Other			139			79
				365			(1,048	)
	Deferred income tax liabilities (assets):
	Property, plant and equipment			58,694			53,148
	Accrued liabilities			(27,386	)		(37,420	)
	State net operating loss carryforwards			(8,605	)		(11,118	)
	Valuation allowance			3,030			7,548
	Other			3,460			2,864
				29,193			15,022
	Net deferred income tax liability		$	29,558		$	13,974
	The Company’s results of operations are included in the consolidated Federal tax return of the Parent, See Note 13 to “Consolidated Financial Statements”. The Company has no Federal net operating loss carryforwards for regular tax purposes. For state purposes, two entities have Pennsylvania net operating loss carry forwards of $83,000,000 and $47,000,000, respectively, which will expire between fiscal year 2019 and 2028. Pennsylvania limits the amount of net operating loss carry forwards which can be used to offset Pennsylvania taxable income to the greater of $3,000,000 or 20% of Pennsylvania taxable income prior to the net operating loss deduction. Due to these limitations, the Company has recognized valuation allowances, net of a federal benefit, of $3,030,000 and $7,548,000 at August 31, 2013 and 2012, respectively, for Pennsylvania net operating loss carry forwards not anticipated to be realized before expiration.

Disclosures_About_Fair_Value_o

Disclosures About Fair Value of Financial Instruments	12 Months Ended
	Aug. 31, 2013
Fair Value Disclosures [Abstract]	'
Disclosures About Fair Value of Financial Instruments	'
	12	Disclosures About Fair Value of Financial Instruments
	The following methods and assumptions were used to estimate the fair value of each class of financial instrument for which it is practicable to estimate that value.
	The carrying amount of cash and cash equivalents, trade accounts receivable, the revolving credit facility and current liabilities approximate fair value because of the short maturity of these instruments. Derivative financial instruments are recorded at fair value using significant other observable inputs (Level 2).
	The fair value of long-term debt (See Note 9 to “Consolidated Financial Statements”) was determined using the fair market value of the individual debt instruments. As of August 31, 2013, the carrying amount and estimated fair value of these debt instruments approximated $238,706,000 and $265,348,000, respectively.
	The following tables list the assets or liabilities measured and recorded at fair value within the fair value hierarchy as of August 31, 2013 and 2012.
			August 31, 2013		Level 1		Level 2		Level 3
			(in thousands)
	Liabilities
	Commodity OTC Sweep Contracts		$	—	$	—	$	—	$	—
			August 31, 2012		Level 1		Level 2		Level 3
			(in thousands)
	Liabilities
	Commodity OTC Sweep Contracts		$	9,098	$	—	$	9,098	$	—

Stockholders_Equity

Stockholder's Equity	12 Months Ended
	Aug. 31, 2013
Equity [Abstract]	'
Stockholder's Equity	'
	13	Stockholder’s Equity
	On July 26, 2013, the Board of Directors of the Company and the Company’s sole stockholder, URI, approved, and the Company filed with the Secretary of State of the Commonwealth of Pennsylvania, an Amended and Restated Articles of Incorporation of the Company (the “Amendment”). Pursuant to the Amendment, the capital stock of the Company was increased from 100 to 50,100, of which 50,000 were designated as preferred stock.
	Out of the preferred stock, the Board of Directors created the 6% Fixed Rate Cumulative Perpetual Preferred Stock, Series A (the “Series A Preferred Stock”) and the Amendment included the designations of the rights and preferences of such series. Among other things, the Series A Preferred Stock, of which the Company is authorized to issue a maximum of 25,000, carry the following rights:
		•	The Series A Preferred Stock rank: (i) senior to the Company’s common stock; (ii) senior to all other classes of equity securities other than preferred stock which by their terms do not rank senior to the Series A Preferred Stock; and (iii) on parity with any other series of the Company’s preferred stock that does not provide it ranks junior to the Series A Preferred Stock;
		•	The Series A Preferred Stock shall receive dividends at a rate of 6.00% of the Stated Value, which is $10,000, per annum;
		•	The Series A Preferred Stock shall have no voting rights unless otherwise required by law;
		•	In the event dividends have not been paid in the aggregate amount payable for six or more Dividends Periods, holders of the Series A Preferred Stock shall be entitled to elect two directors to the Board of Directors, who shall remain directors until all accumulated and unpaid dividends on the Series A Preferred Stock have been paid in full or set aside for payment. Upon the payment or set aside of such dividends, the term of office of the directors appointed by the holders of the Series A Preferred Stock shall terminate and the size of the Board of Directors shall automatically decrease by two; and
		•	The Series A Preferred Stock are perpetual and have no maturity date. However, the Company may, at its option, redeem shares of the Series A Preferred Stock, in whole or in part, on any Dividend Repayment Date on or after July 26, 2023 at a price of $10,000 per share plus accrued and unpaid dividends.
	On July 26, 2013, the Company issued 14,116.375 shares of Series A $1,000 par value per share to United Refining, Inc., its parent. The proceeds from the issuance in the amount of $141,163,750 were used to redeem $127,750,000 of the Company’s Senior Secured Notes due 2018, which redemption occurred on August 30, 2013. In accordance with the Indenture governing the Senior Secured Notes due 2018, the Company obtained an opinion concerning the fairness from a financial point of view of the issuance of the Series A Preferred Stock to URI.

Transactions_with_Affiliated_C

Transactions with Affiliated Companies	12 Months Ended
	Aug. 31, 2013
Related Party Transactions [Abstract]	'
Transactions with Affiliated Companies	'
	14	Transactions with Affiliated Companies
	On December 21, 2001, the Company acquired the operations and working capital assets of Country Fair. The fixed assets of Country Fair were acquired by related entities controlled by John A. Catsimatidis, the indirect sole shareholder of the Company. These assets are being leased to the Company at an annual aggregate rental fee which management, based on an independent third party valuation believes is fair, over a period ranging from 10 to 20 years. During the fiscal years ended August 31, 2013, 2012 and 2011, $5,319,000, $5,049,000 and $5,102,000 of rent payments were made to these related entities. The Company is not a guarantor on the underlying mortgages on the properties.
	Concurrent with the above acquisition of Country Fair, the Company entered into a management agreement with a non-subsidiary affiliate to operate and manage 10 of the retail units owned by the non-subsidiary affiliate on a turn-key basis. For the years ended August 31, 2013, 2012 and 2011, the Company billed the affiliate $1,289,000, $1,289,000 and $1,266,000 for management fees and overhead expenses incurred in the management and operation of the retail units which amount was deducted from expenses. As of August 31, 2013 and 2012, the Company had a receivable (payable) to the affiliate of $32,000 and $(15,000), respectively, under the terms of the agreement, which is included in Amounts Due from Affiliated Companies, Net.
	On September 29, 2000, the Company sold 42 retail units to an affiliate for $23,870,000. Concurrent with this asset sale, the Company terminated the leases on 8 additional retail locations which it had previously leased from a non-subsidiary affiliate. The Company has entered into a management agreement with the non-subsidiary affiliate to operate and manage the retail units owned by the non-subsidiary affiliate on a turnkey basis. For the years ended August 31, 2013, 2012 and 2011, the Company billed the affiliate $2,219,000, $2,250,000 and $2,032,000, respectively, for management fees and overhead expenses incurred in the management and operation of the 51 retail units, which amount was deducted from expenses. For the fiscal years ended August 31, 2013, 2012 and 2011, net sales to the affiliate amounted to $207,104,000, $198,785,000 and $184,749,000, respectively. As of August 31, 2013 and 2012, the Company had a payable to the affiliate of $635,000 and $241,000, respectively, under the terms of the agreement, which is included in Amounts Due To/From Affiliated Companies, net.
	The Company paid a service fee relating to certain costs incurred by its Parent for the Company’s New York office. During the years ended August 31, 2013, 2012 and 2011, such fees amounted to approximately $2,000,000, $2,000,000, and $2,000,000, respectively, which is included in Selling, General and Administrative Expenses.
	The Company joins with the Parent and the Parent’s other subsidiaries in filing a Federal income tax return on a consolidated basis. Income taxes are calculated on a separate return basis with consideration of the Tax Sharing Agreement between the Parent and its subsidiaries. Amounts related to the Tax Sharing Agreement for the utilization by the Company of certain tax attributes of the Parent and other subsidiaries related to the tax years ended August 31, 2013, 2012 and 2011 amounted to $1,996,000, $36,000 and $2,289,000, respectively and have been recorded as a capital contribution. As of August 31, 2013 and 2012, the Company had a receivable from the Parent of $169,000 and $344,000, respectively, under the terms of the Tax Sharing Agreement.
	During the years ended August 31, 2013, 2012 and 2011, the Company incurred $420,000, $357,000 and $372,000, respectively, as its share of occupancy expenses for its offices in New York that it shares with affiliates of the Company. Such offices are located in a building owned by John Catsimatidis.
	On July 26, 2013, the Company issued and sold to URI, its sole stockholder and parent, 14,116.375 shares of the Series A Preferred Stock for an aggregate purchase price of $141,163,750 in accordance with the terms and provisions of a Subscription Agreement by and between the Company and URI. The Subscription Agreement contained customary representations and warranties concerning the acquisition of the Series A Preferred Stock by URI and restrictions on the transfer of the Series A Preferred Stock. See Note 13, Stockholders’ Equity, for a description of the terms of the Series A Preferred Stock.
	During the year ended August 31, 2013, the Company made $152,000 of rent payments to a related entity for the lease of a convenience store.

Environmental_Matters_and_Othe

Environmental Matters and Other Contingencies	12 Months Ended
	Aug. 31, 2013
Environmental Remediation Obligations [Abstract]	'
Environmental Matters and Other Contingencies	'
	15	Environmental Matters and Other Contingencies
	The Company is subject to federal, state and local laws and regulations relating to pollution and protection of the environment such as those governing releases of certain materials into the environment and the storage, treatment, transportation, disposal and clean-up of wastes, including, but not limited to, the Federal Clean Water Act, as amended, the Clean Air Act, as amended, the Resource Conservation and Recovery Act of 1976, as amended, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended, and analogous state and local laws and regulations.
	Due to the nature of the Company’s business, the Company is and will continue to be subject to various environmental claims, legal actions and actions by regulatory authorities. In the opinion of management, all current matters are without merit or are of such kind or involve such amounts that an unfavorable disposition would not have a material adverse effect on the consolidated financial condition or operations of the Company.
	The management of the Company believes that remediation and related environmental response costs incurred during the normal course of business, including contractual obligations as well as activities required under applicable law and regulation, will not have a material adverse effect on its consolidated financial condition or operations.
	In addition to the foregoing proceedings, the Company and its subsidiaries are parties to various legal proceedings that arise in the ordinary course of their respective business operations. In the opinion of management, all such matters are adequately covered by insurance, or if not so covered, are without merit or are of such kind, or involve such amounts that unfavorable dispositions would not have a material adverse effect on the consolidated financial position or results of operations of the Company.
	The Company also closely monitors all climate change and Greenhouse Gas (“GHG”) legislation, better known as Cap and Trade as well as fuels mandates requiring the increased use of renewable resources in motor fuel. The Company believes, however, that implementation of reasonable, incremental changes over time will not have a material adverse effect on the Company’s consolidated financial position or operations. The ultimate cost of GHG reduction mandates and their effect on our business are, however, unknown until implementing regulations are available. Similarly, the costs of compliance with renewable fuels mandates in the future remains unknown until a final regulatory structure has been adopted.

Segments_of_Business

Segments of Business	12 Months Ended
	Aug. 31, 2013
Segment Reporting [Abstract]	'
Segments of Business	'
	16	Segments of Business
	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 accounting policies of the reportable segments are the same as those described in Footnote 1 to Consolidated Financial Statements. 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 table.
			Year Ended August 31,
			2013		2012		2011
			(in thousands)
	Net Sales
	Retail		$	1,721,625	$	1,726,047	$	1,623,768
	Wholesale			1,959,628		2,004,878		1,543,108
			$	3,681,253	$	3,730,925	$	3,166,876
	Intersegment Sales
	Wholesale		$	904,526	$	901,472	$	848,262
	Operating Income
	Retail		$	7,520	$	13,474	$	689
	Wholesale			321,088		344,876		32,643
			$	328,608	$	358,350	$	33,332
	Depreciation, Amortization and Asset Impairments
	Retail		$	6,153	$	5,691	$	5,340
	Wholesale			20,724		40,126		16,757
			$	26,877	$	45,817	$	22,097
	Capital Expenditures (including non-cash portion)
	Retail		$	17,065	$	8,433	$	4,172
	Wholesale			39,569		13,636		24,464
			$	56,634	$	22,069	$	28,636
			August 31,
			2013		2012
	Total Assets
	Retail		$	182,662	$	169,935
	Wholesale			613,633		558,395
			$	796,295	$	728,330

Subsidiary_Guarantors

Subsidiary Guarantors	12 Months Ended
	Aug. 31, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Subsidiary Guarantors	'
	17	Subsidiary Guarantors
	All 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)
			August 31, 2013
			United			Guarantors			Eliminations			United  Refining
			Refining									Company &
			Company									Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net			83,800			41,396			—			125,196
	Refundable income taxes			21,944			(1,054	)		—			20,890
	Inventories, net			101,891			29,075			—			130,966
	Prepaid expenses and other assets			37,860			4,233			—			42,093
	Intercompany			133,159			6,545			(139,704	)		—
	Total current assets			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net			179,326			109,806			—			289,132
	Deferred financing costs, net			4,803			—			—			4,803
	Goodwill and other non-amortizable assets			—			11,849			—			11,849
	Amortizable intangible assets, net			—			1,057			—			1,057
	Deferred turnaround costs & other assets			9,055			2,717			—			11,772
	Investment in subsidiaries			27,503			—			(27,503	)		—
			$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	836		$	756		$	—		$	1,592
	Accounts payable			31,625			22,545			—			54,170
	Accrued liabilities			12,399			6,316			—			18,715
	Income taxes payable			8,242			345			—			8,587
	Sales, use and fuel taxes payable			14,933			4,314			—			19,247
	Deferred income taxes			1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net			(169	)		603			—			434
	Intercompany			—			139,704			(139,704	)		—
	Total current liabilities			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments			232,180			4,934			—			237,114
	Deferred income taxes			14,325			14,868			—			29,193
	Deferred retirement benefits			67,419			2,256			—			69,675
	Total liabilities			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	)		—
	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			159,844			16,626			(16,626	)		159,844
	Retained earnings			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss			(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity			357,203			27,503			(27,503	)		357,203
			$	740,727		$	222,775		$	(167,207	)	$	796,295
	CONDENSED CONSOLIDATING BALANCE SHEETS
	(in thousands)
			August 31, 2012
			United			Guarantors			Eliminations			United Refining
			Refining									Company &
			Company									Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	122,219		$	15,321		$	—		$	137,540
	Accounts receivable, net			79,870			40,729			—			120,599
	Inventories, net			127,469			28,751			—			156,220
	Prepaid expenses and other assets			16,311			3,502			—			19,813
	Deferred income taxes			(114	)		1,162			—			1,048
	Amounts due from affiliated companies			344			(255	)		—			89
	Intercompany			117,992			16,703			(134,695	)		—
Total current assets			464,091			105,913			(134,695	)		435,309
Property, plant and equipment, net			176,282			77,105			—			253,387
Deferred financing costs, net			8,471			—			—			8,471
Goodwill and other non-amortizable assets			—			11,849			—			11,849
Amortizable intangible assets, net			—			1,164			—			1,164
Deferred turnaround costs & other assets			15,173			2,977			—			18,150
Investment in subsidiaries			17,018			—			(17,018	)		—
		$	681,035		$	199,008		$	(151,713	)	$	728,330
Liabilities and Stockholder’s Equity
Current:
Current installments of long-term debt		$	939		$	379		$	—		$	1,318
Accounts payable			22,528			19,675			—			42,203
Derivative liability			9,098			—			—			9,098
Accrued liabilities			11,147			5,769			—			16,916
Income taxes payable			25,866			3,065			—			28,931
Sales, use and fuel taxes payable			17,622			4,270			—			21,892
Intercompany			—			134,695			(134,695	)		—
Total current liabilities			87,200			167,853			(134,695	)		120,358
Long term debt: less current installments			356,448			2,230			—			358,678
Deferred income taxes			5,753			9,269			—			15,022
Deferred retirement benefits			90,358			2,638			—			92,996
Total liabilities			539,759			181,990			(134,695	)		587,054
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			24,825			10,651			(10,651	)		24,825
Retained earnings			135,988			8,123			(8,123	)		135,988
Accumulated other comprehensive loss			(19,537	)		(1,774	)		1,774			(19,537	)
Total stockholder’s equity			141,276			17,018			(17,018	)		141,276
		$	681,035		$	199,008		$	(151,713	)	$	728,330
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(in thousands)
		Year Ended August 31, 2013
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
Net sales		$	2,864,154		$	1,726,422		$	(909,323	)	$	3,681,253
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)			2,495,478			1,573,420			(909,323	)		3,159,575
Losses on derivative contracts			2,319			—			—			2,319
Selling, general and administrative expenses			24,562			139,312			—			163,874
Depreciation and amortization expense			19,883			6,994			—			26,877
			2,542,242			1,719,726			(909,323	)		3,352,645
Operating income			321,912			6,696			—			328,608
Other expense:
Interest expense, net			(38,292	)		(743	)		—			(39,035	)
Other, net			(3,743	)		(76	)		—			(3,819	)
Loss on early extinguishment of debt			(18,727	)		—			—			(18,727	)
Equity in net loss of subsidiaries			4,130			—			(4,130	)		—
			(56,632	)		(819	)		(4,130	)		(61,581	)
Income before income tax expense			265,280			5,877			(4,130	)		267,027
Income tax expense
Current			94,154			1,569			—			95,723
Deferred			2,443			178			—			2,621
			96,597			1,747			—			98,344
Net income		$	168,683		$	4,130		$	(4,130	)	$	168,683
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(in thousands)
		Year Ended August 31, 2012
		United			Guarantors			Eliminations			United
		Refining									Refining
		Company									Company &
											Subsidiaries
Net sales		$	2,906,350		$	1,730,984		$	(906,409	)	$	3,730,925
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization, and gains on derivative contracts)			2,526,351			1,578,083			(906,409	)		3,198,025
Gains on derivative contracts			(28,848	)		—			—			(28,848	)
Selling, general and administrative expenses			24,723			132,858			—			157,581
Depreciation, amortization and asset impairments			39,422			6,395			—			45,817
			2,561,648			1,717,336			(906,409	)		3,372,575
Operating income			344,702			13,648			—			358,350
Other income (expense):
Interest expense, net			(40,384	)		(485	)		—			(40,869	)
Other, net			(5,643	)		932			—			(4,711	)
Equity in net income of subsidiaries			8,477			—			(8,477	)		—
			(37,550	)		447			(8,477	)		(45,580	)
Income before income tax expense benefit			307,152			14,095			(8,477	)		312,770
Income tax expense
Current			97,355			3,775			—			101,130
Deferred			18,981			1,843			—			20,824
			116,336			5,618			—			121,954
Net income		$	190,816		$	8,477		$	(8,477	)	$	190,816
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(in thousands)
		Year Ended August 31, 2011
		United			Guarantors			Eliminations			United  Refining			United			Eliminations			United  Refining
		Refining									Company &			Refining						Company
		Company									Subsidiaries			Asphalt, Inc.						Consolidated
Net sales		$	2,407,819		$	1,627,733		$	(852,227	)	$	3,183,325		$	45,034		$	(61,483	)	$	3,166,876
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)			2,285,146			1,488,595			(852,227	)		2,921,514			43,227			(61,483	)		2,903,258
Losses on derivative contracts			58,733			—			—			58,733			—			—			58,733
Selling, general and administrative expenses			16,555			132,895			—			149,450			6			—			149,456
Depreciation and amortization expenses			15,663			6,019			—			21,682			415			—			22,097
			2,376,097			1,627,509			(852,227	)		3,151,379			43,648			(61,483	)		3,133,544
Operating income			31,722			224			—			31,946			1,386			—			33,332
Other income (expense):
Interest expense, net			(39,467	)		(889	)		—			(40,356	)		(194	)		—			(40,550	)
Other, net			(3,514	)		950			—			(2,564	)		—			—			(2,564	)
Loss on early extinguishment of debt			(1,245	)		—			—			(1,245	)		—			—			(1,245	)
Equity in net loss of subsidiaries			(214	)		—			214			—			—			—			—
			(44,440	)		61			214			(44,165	)		(194	)		—			(44,359	)
(Loss) income before income tax (benefit) expense			(12,718	)		285			214			(12,219	)		1,192			—			(11,027	)
Income tax (benefit) expense
Current			4,504			146			—			4,650			481			—			5,131
Deferred			(9,103	)		353			—			(8,750	)		—			—			(8,750	)
			(4,599	)		499			—			(4,100	)		481			—			(3,619	)
Net (loss) income			(8,119	)		(214	)		214			(8,119	)		711			—			(7,408	)
Less net income attributable to non-controlling interest			—			—			—			—			—			711			711
Net (loss) income attributable to United Refining Company’s Stockholder		$	(8,119	)	$	(214	)	$	214		$	(8,119	)	$	711		$	(711	)	$	(8,119	)
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(in thousands)
		Year Ended August 31, 2013
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
Net cash provided by operating activities		$	136,168		$	28,203		$	—		$	164,371
Cash flows from investing activities:
Additions to property, plant and equipment			(15,921	)		(25,676	)		—			(41,597	)
Additions to deferred turnaround costs			(1,170	)		(71	)		—			(1,241	)
Proceeds from asset dispositions			70			11			—			81
Net cash used in investing activities			(17,021	)		(25,736	)		—			(42,757	)
Cash flows from financing activities:
Distribution from Parent under the Tax Sharing Agreement			1,996			—			—			1,996
Proceeds from sale of preferred stock			141,164			—			—			141,164
Dividends to stockholder			(114,338	)		—			—			(114,338	)
Principal reductions of long-term debt			(128,802	)		(637	)		—			(129,439	)
Net cash used in financing activities			(99,980	)		(637	)		—			(100,617	)
Net increase in cash and cash equivalents			19,167			1,830			—			20,997
Cash and cash equivalents, beginning of year			122,219			15,321			—			137,540
Cash and cash equivalents, end of period		$	141,386		$	17,151		$	—		$	158,537
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(in thousands)
		Year Ended August 31, 2012
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
Net cash provided by operating activities		$	218,688		$	13,156		$	—		$	231,844
Cash flows from investing activities:
Additions to property, plant and equipment			(11,324	)		(8,521	)		—			(19,845	)
Additions to deferred turnaround costs and other assets			(1,385	)		(2,340	)		—			(3,725	)
Proceeds from asset dispositions			40			2,599			—			2,639
Net cash used in investing activities			(12,669	)		(8,262	)		—			(20,931	)
Cash flows from financing activities:
Distribution from Parent under the Tax Sharing Agreement			36			—			—			36
Dividends to stockholder			(64,940	)		—			—			(64,940	)
Principal reductions of long-term debt			(823	)		(346	)		—			(1,169	)
Net reductions on revolving credit facility			(24,000	)		—			—			(24,000	)
Net cash used in financing activities			(89,727	)		(346	)		—			(90,073	)
Net increase in cash and cash equivalents			116,292			4,588			—			120,880
Cash and cash equivalents, beginning of year			5,927			10,733			—			16,660
Cash and cash equivalents, end of period		$	122,219		$	15,321		$	—		$	137,540
CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(in thousands)
		Year Ended August 31, 2011
		United			Guarantors			Eliminations			United Refining			United			Eliminations			United Refining
		Refining									Company &			Refining						Company
		Company									Subsidiaries			Asphalt, Inc						Consolidated
Net cash provided by operating activities		$	80,165		$	6,024		$	—		$	86,189		$	415		$	—		$	86,604
Cash flows from investing activities:
Additions to property, plant and equipment			(23,245	)		(4,629	)		—			(27,874	)		—			—			(27,874	)
Additions to deferred turnaround costs and other assets			(18,673	)		(237	)		—			(18,910	)		—			—			(18,910	)
Proceeds from asset dispositions			57			672			—			729			—			—			729
Net cash used in investing activities			(41,861	)		(4,194	)		—			(46,055	)		—			—			(46,055	)
Cash flows from financing activities:
Distribution from Parent under the Tax Sharing Agreement			2,289			—			—			2,289			—			—			2,289
Net reductions on revolving credit facilities			(59,000	)		—			—			(59,000	)		—			—			(59,000	)
Proceeds from issuance of common stock of non-controlling interest			—			—			—			—			15,000			—			15,000
Dissolution of non-controlling interest			—			—			—			—			(15,000	)		—			(15,000	)
Proceeds from issuance of long term debt			352,021			—			—			352,021			—			—			352,021
Principal reductions of long-term debt			(324,574	)		(502	)		—			(325,076	)		—			—			(325,076	)
Deferred financing costs			(10,878	)		—			—			(10,878	)		(415	)		—			(11,293	)
Net cash used in financing activities			(40,142	)		(502	)		—			(40,644	)		(415	)		—			(41,059	)
Net (decrease) increase in cash and cash equivalents			(1,838	)		1,328			—			(510	)		—			—			(510	)
Cash and cash equivalents, beginning of year			7,765			9,405			—			17,170			—			—			17,170
Cash and cash equivalents, end of period		$	5,927		$	10,733		$	—		$	16,660		$	—		$	—		$	16,660

Quarterly_Financial_Data_Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Aug. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Quarterly Financial Data (Unaudited)	'
	18	Quarterly Financial Data (unaudited)
			Net Sales		Operating		Net
					Profit		Income
							(Loss)
			(in thousands)
	2013
	First Quarter		$	957,062	$	107,823	$	59,647
	Second Quarter			870,109		114,823		63,562
	Third Quarter			883,520		83,688		44,559
	Fourth Quarter			970,562		22,274		915
	2012
	First Quarter		$	944,031	$	115,950	$	62,046
	Second Quarter			848,844		10,561		(237	)
	Third Quarter			935,798		126,913		68,101
	Fourth Quarter			1,002,252		104,926		60,906
	Operating profit for the fourth quarter of 2012 is net of a $20,221,000 charge resulting from the write-off of certain design costs associated with the Company’s Coker Facility. See Note 4.

Legal_Proceedings

Legal Proceedings	12 Months Ended
	Aug. 31, 2013
Commitments And Contingencies Disclosure [Abstract]	'
Legal Proceedings	'
	19	Legal Proceedings.
	The Company and its subsidiaries are from time to time parties to various legal proceedings that arise in the ordinary course of their respective business operations. These proceedings include various administrative actions relating to federal, state and local environmental laws and regulations as well as civil matters before various courts seeking money damages. The Company believes that if the legal proceedings in which it is currently involved were determined against the Company, there would be no material adverse effect on the Company’s operations or its consolidated financial condition. In the opinion of management, all such matters are adequately covered by insurance, or if not so covered, are without merit or are of such kind, or involve such amounts that an unfavorable disposition would not have a material adverse effect on the consolidated operations or financial position of the Company.

Schedule_II_Valuation_and_Qual

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Aug. 31, 2013
Valuation And Qualifying Accounts [Abstract]	'
Schedule II - Valuation and Qualifying Accounts	'
	UNITED REFINING COMPANY AND SUBSIDIARIES
	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
	(in thousands)
	Description	Balance  at		Charged to		Deductions			Balance at End
		Beginning		Costs and					Of Period
		of Period		Expenses
	Year ended August 31, 2011:
	Reserves and allowances deducted from asset accounts:
	Allowance for uncollectible Accounts	$	2,050	$	1,347	$	(1,597	)	$	1,800
	Year ended August 31, 2012:
	Reserves and allowances deducted from asset accounts:
	Allowance for uncollectible Accounts	$	1,800	$	1,015	$	(1,015	)	$	1,800
	Year ended August 31, 2013:
	Reserves and allowances deducted from asset accounts:
	Allowance for uncollectible Accounts	$	1,800	$	1,680	$	(1,680	)	$	1,800

Description_of_Business_and_Su1

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]	'
Description of Business and Basis of Presentation	'
	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., Kiantone Pipeline Corporation (collectively, the “Company”) and United Refining Asphalt, Inc. (“URA”), a variable interest entity that was created in January 2011 for which the Company was the primary beneficiary. The Company ceased to be the primary beneficiary of URA as of August 31, 2011 and URA was deconsolidated as of that date and URA was dissolved. All significant intercompany balances and transactions have been eliminated in consolidation.
	A variable interest entity (“VIE”) is defined as an entity that either has investor voting rights that are not proportional to their economic interests or has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE is required to be consolidated by a company if that company is the primary beneficiary. The primary beneficiary of the VIE is the company that controls the VIE’s activities and is subject to a majority of the risk of loss from the VIE’s activities or, if no company is subject to a majority of such risk, the company that is entitled to receive a majority of the VIE’s residual returns.
	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. (“URI”), a wholly-owned subsidiary of United Acquisition Corp., which in turn is a wholly-owned subsidiary of Red Apple Group, Inc. (the “Parent”).
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investment securities with maturities of three months or less at date of acquisition to be cash equivalents.
Derivative Instruments	'
	Derivative Instruments
	From time to time the Company uses derivatives to reduce its exposure to fluctuations in crude oil purchase costs and refining margins. Derivative products, historically crude oil option contracts (puts) and crackspread option contracts have been used to hedge the volatility of these items. The Company does not enter such contracts for speculative purposes. The Company accounts for changes in the fair value of its contracts by marking them to market and recognizing any resulting gains or losses in its Statement of Operations. The Company includes the carrying amounts of the contracts in derivative liability in its Consolidated Balance Sheet.
	At August 31, 2013, the Company had no derivative instruments outstanding as part of its risk management strategy.
	The fair value and balance sheet classification of our derivative instruments as of August 31, 2013 and 2012 are as follows:
		August 31, 2013
		Notional Balance		Maturity Date	Derivative Liability
		(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps		0 barrels	Not applicable	$	0
	Total derivative instruments		0 barrels		$	0
		August 31, 2012
		Notional Balance		Maturity Date	Derivative Liability
		(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps		780 barrels	Monthly September 2011 through December 2012	$	9,098
	Total derivative instruments		780 barrels		$	9,098
	For the fiscal years ended August 31, 2013, 2012 and 2011 the Company recognized $2,319,000, $(28,848,000) and $58,733,000 of losses (gains) in costs and expenses in its Consolidated Statements of Operations.
Inventories and Exchanges	'
	Inventories and Exchanges
	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 lower of cost or market or replacement cost and include various parts for the refinery operations. If the cost of inventories exceeds their market value, provisions are made currently for the difference between the cost and the market value.
Property, Plant and Equipment	'
	Property, Plant and Equipment
	Property, plant and equipment is stated at cost and depreciated by the straight-line method over the respective estimated useful lives. Routine current maintenance, repairs and replacement costs are charged against income. Expenditures which materially increase values expand capacities or extend useful lives are capitalized. A summary of the principal useful lives used in computing depreciation expense is as follows:
		Estimated Useful
		Lives (Years)
	Refining		20-30
	Marketing		15-30
	Transportation		20-30
Leases	'
	Leases
	The Company leases land, buildings, and equipment under long-term operating and capital leases and accounts for the leases in accordance with ASC 360-10-30-8. Lease expense for operating leases is recognized on a straight-line basis over the expected lease term. The lease term begins on the date the Company has the right to control the use of the leased property pursuant to the terms of the lease.
Deferred Maintenance Turnarounds	'
	Deferred Maintenance Turnarounds
	The cost of maintenance turnarounds, which consist of complete shutdown and inspection of significant units of the refinery at intervals of two or more years for necessary repairs and replacements, are deferred when incurred and amortized on a straight-line basis over the period of benefit, which ranges from 2 to 10 years. As of August 31, 2013 and 2012, deferred turnaround costs included in Deferred Turnaround Costs and Other Assets, amounted to $8,476,000 and $14,316,000, net of accumulated amortization of $32,202,000 and $26,695,000, respectively. Amortization expense included in costs of goods sold for the fiscal years ended August 31, 2013, 2012 and 2011 amounted to $7,082,000, $7,198,000 and $4,350,000, respectively.
Amortizable Intangible Assets	'
	Amortizable Intangible Assets
	The Company amortizes identifiable intangible assets such as brand names, non-compete agreements, leasehold covenants and deed restrictions on a straight line basis over their estimated useful lives which range from 5 to 25 years.
Revenue Recognition	'
	Revenue Recognition
	Revenues for products sold by the wholesale segment are recorded upon delivery of the products to our customers, at which time title to those products is transferred and when payment has either been received or collection is reasonably assured. At no point do we recognize revenue from the sale of products prior to the transfer of its title. Title to product is transferred to the customer at the shipping point, under pre-determined contracts for sale at agreed upon or posted prices to customers of which collectability is reasonably assured. Revenues for products sold by the retail segment are recognized immediately upon sale to the customer. Included in Net Sales and Costs of Goods Sold are consumer excise taxes of $225,125,000, $225,605,000 and $224,551,000 for the years ended August 31, 2013, 2012 and 2011, respectively.
Cost Classifications	'
	Cost Classifications
	Our Cost of goods sold (which excludes depreciation and amortization on property, plant and equipment and (gains) or losses on derivative contracts) includes Refining Cost of Products Sold and related Refining Operating expenses.
	Refining Cost of Products Sold includes cost of crude oil, other feedstocks, blendstocks, the cost of purchased finished products, amortization of turnaround costs, transportation costs and distribution costs. Retail cost of products sold includes cost for motor fuels and for merchandise. Motor fuel cost of products sold represents net cost for purchased fuel. Merchandise cost of products sold includes merchandise purchases, net of merchandise rebates and inventory shrinkage. Wholesale cost of products sold includes the cost of fuel and lubricants, transportation and distribution costs and labor.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The Company’s results of operations are included in the consolidated Federal Income tax return of the Parent and separately in various state jurisdictions. Income taxes are calculated on a separate return basis with consideration of the Tax Sharing Agreement between the Parent and its subsidiaries. The Company is open to examination for tax years 2002 through 2012, due to the carryback of net operating losses, and there was a federal tax audit for the tax years 2007 through 2010 which has been settled. There are currently state tax audits in process and there are unsettled income tax assessments outstanding in the amount of $45,000. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax positions as a component of interest expense, net and other, net, respectively. No amounts of such expenses are currently accrued.
Post-Retirement Healthcare and Pension Benefits	'
	Post-Retirement Healthcare and Pension Benefits
	The Company provides post-retirement healthcare benefits to salaried and certain hourly employees that retired prior to September 1, 2010. The benefits provided are hospitalization and medical coverage for the employee and spouse until age 65. Benefits continue until the death of the retiree, which results in the termination of benefits for all dependent coverage. If an employee leaves the Company as a terminated vested member of a pension plan prior to normal retirement age, the person is not entitled to any post-retirement healthcare benefits. Benefits payable under this program are secondary to any benefits provided by Medicare or any other governmental programs.
	In June 2010, the Company announced changes to the healthcare and pension plans provided to salaried employees. Effective September 1, 2010, postretirement medical benefits for new hires and active salaried employees retiring after September 1, 2010 were eliminated. Additionally, effective January 1, 2011, deductibles and co-payments were added to the medical benefits plan for all active and retired employees. For salaried employees meeting certain age and service requirements, the Company contributes a defined dollar amount towards the cost of retiree healthcare based upon the employee’s length of service. Similarly, effective August 31, 2010, benefits under the Company’s defined benefit pension plan were frozen for all salaried employees, including the Company’s Chief Executive Officer and Chief Financial Officer. The Company will provide an enhanced contribution under its defined contribution 401(k) plan as well as a transition contribution for older employees. The changes made for the salary group described above were also incorporated into the collective bargaining agreement reached with the International Union of Operating Engineers, Local No.95 effective February 1, 2012.
	The Company accrues post-retirement benefits other than pensions, during the years that the employee renders the necessary service, of the expected cost of providing those benefits to an employee and the employee’s beneficiaries and covered dependents.
Use of Estimates	'
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Allowance for Doubtful Accounts	'
	Allowance for Doubtful Accounts
	The Company records an allowance for doubtful accounts based on specifically identified amounts that we believe to be uncollectible. The Company also recorded additional allowances based on historical collection experience and its assessment of the general financial conditions affecting the customer base. Senior management reviews accounts receivable on a weekly basis to determine if any receivables will potentially be uncollectible. After all attempts to collect a receivable have failed, the receivable is written off against the allowance.
Concentration Risks	'
	Concentration Risks
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of temporary cash investments.
	The Company places its temporary cash investments with quality financial institutions. At times, such investments were in excess of FDIC insurance limits. The Company has not experienced any losses in such accounts.
	The Company purchased approximately 9% and 10% of its cost of goods sold from one vendor during the fiscal years ended August 31, 2013 and 2012, respectively. The Company is not obligated to purchase from this vendor, and, if necessary, there are other vendors from which the Company can purchase crude oil and other petroleum based products. The Company had approximately $0 and $1,004,000 in accounts payable for the years ended August 31, 2013 and 2012 to this respective vendor.
Environmental Matters	'
	Environmental Matters
	The Company expenses environmental expenditures related to existing conditions resulting from past or current operations and from which no current or future benefit is discernible. Expenditures, which extend the life of the related property or mitigate or prevent future environmental contamination are capitalized. The Company determines its liability on a site by site basis and records a liability at the time when it is probable and can be reasonably estimated. The Company’s estimated liability is reduced to reflect the anticipated participation of other potentially responsible parties in those instances where it is probable that such parties are legally responsible and financially capable of paying their respective shares of the relevant costs. The estimated liability of the Company is not reduced for possible recoveries from insurance carriers and is recorded in accrued liabilities.
Goodwill and Other Non-Amortizable Assets	'
	Goodwill and Other Non-Amortizable Assets
	In accordance with ASC 350, goodwill and intangible assets deemed to have indefinite lives are no longer amortized but are subject to annual impairment tests in accordance with ASC 350. Other definite lived intangible assets continue to be amortized over their estimated useful lives.
	The Company performed separate impairment tests for its goodwill and tradename using the discounted cash flow method. The fair value of the goodwill and tradename exceeded their respective carrying values. The Company has noted no subsequent indication that would require testing its goodwill and tradename for impairment.
Long-Lived Assets	'
	Long-Lived Assets
	Whenever events or changes in circumstances indicate that the carrying value of any of these assets (other than goodwill and tradename) may not be recoverable, the Company will assess the recoverability of such assets based upon estimated undiscounted cash flow forecasts. When any such impairment exists, the related assets will be written down to fair value.
Other Comprehensive (Loss) Income	'
	Other Comprehensive (Loss) Income
	The Company reports comprehensive (loss) income in accordance with ASC 220-10. ASC 220-10 establishes guidelines for the reporting and display of comprehensive (loss) income and its components in financial statements. Comprehensive (loss) income includes charges and credits to equity that is not the result of transactions with the shareholder. Included in other comprehensive loss for the Company is a charge for unrecognized post-retirement costs, which is net of taxes in accordance with ASC 715. The accumulated other comprehensive loss balance is made up entirely of unrecognized post-retirement costs.
Reclassification	'
	Reclassification
	Certain amounts in the prior year’s consolidated financial statements have been reclassified to conform with the presentation in the current year.

Description_of_Business_and_Su2

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Aug. 31, 2013
Accounting Policies [Abstract]	'
Fair Value and Balance Sheet Classification of Derivative Instruments	'
	The fair value and balance sheet classification of our derivative instruments as of August 31, 2013 and 2012 are as follows:
		August 31, 2013
		Notional Balance		Maturity Date	Derivative Liability
		(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps		0 barrels	Not applicable	$	0
	Total derivative instruments		0 barrels		$	0
		August 31, 2012
		Notional Balance		Maturity Date	Derivative Liability
		(in thousands)
	Not designated as hedges under ASC 815
	Heating oil crackspread swaps		780 barrels	Monthly September 2011 through December 2012	$	9,098
	Total derivative instruments		780 barrels		$	9,098
Summary of Principal Useful Lives Used in Computing Depreciation Expense	'
	A summary of the principal useful lives used in computing depreciation expense is as follows:
		Estimated Useful
		Lives (Years)
	Refining		20-30
	Marketing		15-30
	Transportation		20-30

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Aug. 31, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventories	'
	Inventories consist of the following:
		August 31,
		2013		2012
		(in thousands)
	Crude Oil	$	21,344	$	40,419
	Petroleum Products		60,094		66,296
	Total @ LIFO		81,438		106,715
	Merchandise		24,002		23,707
	Supplies		25,526		25,798
	Total @ FIFO		49,528		49,505
	Total Inventory	$	130,966	$	156,220

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	12 Months Ended
	Aug. 31, 2013
Property Plant And Equipment [Abstract]	'
Summary of Property, Plant and Equipment	'
	Property, plant and equipment is summarized as follows:
		August 31,
		2013		2012
		(in thousands)
	Refinery equipment	$	343,918	$	316,489
	Marketing (i.e. retail outlets)		121,570		111,914
	Transportation		9,883		9,665
	Construction-in-progress		30,293		15,935
			505,664		454,003
	Less: Accumulated depreciation		216,532		200,616
		$	289,132	$	253,387

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Aug. 31, 2013
Goodwill And Intangible Assets Disclosure [Abstract]	'
Schedule of Intangible Assets and Goodwill	'
	As of August 31, 2013 and 2012, the Company’s trade name, goodwill and amortizable intangible assets, , included in the Company’s retail segment, were as follows:
		Weighted		August 31, 2013				August 31, 2012
		Average
		Remaining
		Life		Gross		Accumulated		Gross		Accumulated
				Carrying		Amortization		Carrying		Amortization
				Amount				Amount
		(in thousands)
	Amortizable intangible assets:
	Deed restrictions		13 yrs.	$	800	$	373	$	800	$	341
	Leasehold covenants		10 yrs.		1,490		860		1,490		785
				$	2,290	$	1,233	$	2,290	$	1,126
	Non-amortizable assets:
	Tradename			$	10,500	$	—	$	10,500	$	—
	Goodwill			$	1,349	$	—	$	1,349	$	—

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	12 Months Ended
	Aug. 31, 2013
Payables And Accruals [Abstract]	'
Schedule of Accrued Liabilities	'
	Accrued liabilities include the following:
		August 31,
		2013		2012
		(in thousands)
	Interest	$	106	$	114
	Payrolls and benefits		17,012		15,241
	Other		1,597		1,561
		$	18,715	$	16,916

Leases_Tables

Leases (Tables)	12 Months Ended
	Aug. 31, 2013
Leases [Abstract]	'
Future Minimum Lease Payments	'
	Future minimum lease payments as of August 31, 2013 are summarized as follows:
	Year ended August 31,	Capital		Operating
		Leases		Leases
		(in thousands)
	2014	$	534	$	12,653
	2015		526		10,981
	2016		513		10,110
	2017		513		8,542
	2018		513		6,375
	Thereafter		5,733		21,715
	Total minimum lease payments		8,332		70,376
	Less: Minimum sublease rents		—		135
	Net minimum lease payments		8,332	$	70,241
	Less: Amount representing interest		5,208
	Present value of net minimum lease payments	$	3,124

LongTerm_Debt_Tables

Long-Term Debt (Tables)	12 Months Ended
	Aug. 31, 2013
Debt Disclosure [Abstract]	'
Summary of Long-Term Debt	'
	A summary of long-term debt is as follows:
		August 31,
		2013		2012
		(in thousands)
	Long-term debt:
	10.50% Senior Secured Notes due February 28, 2018, net of unamortized discount of $6,151 and $10,198, respectively	$	231,099	$	354,802
	Other long-term debt		7,607		5,194
			238,706		359,996
	Less: Current installments of long-term debt		1,592		1,318
	Total long-term debt, less current installments	$	237,114	$	358,678
Principal Amount of Long-Term Debt Maturity	'
	The principal amount of long-term debt matures as follows:
		Year ended August 31,
		(in thousands)
	2014	$	1,592
	2015		1,180
	2016		1,566
	2017		478
	2018		237,439
	Thereafter		2,602
			244,857
	Unamortized discount		6,151
	Total	$	238,706
Schedule of Deferred Financing Costs Amortized to Expense	'
	The following financing costs have been deferred and are being amortized to expense over the term of the related debt:
		August 31,
		2013		2012
		(in thousands)
	Beginning balance	$	10,880	$	10,880
	Current year additions		—		—
	Total financing costs		10,880		10,880
	Less:
	Deferred financing costs associated with debt retirement		1,999		—
	Accumulated amortization		4,078		2,409
		$	4,803	$	8,471

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	12 Months Ended
	Aug. 31, 2013
Compensation And Retirement Disclosure [Abstract]	'
Components of Net Periodic Pension Cost and Post-Retirement Healthcare Benefit Cost	'
	Net periodic pension cost and post-retirement healthcare benefit cost consist of the following components for the years ended August 31, 2013, 2012 and 2011:
		Pension Benefits									Other Post-Retirement Benefits
		2013			2012			2011			2013			2012			2011
		(in thousands)
	Service cost	$	652		$	993		$	1,800		$	940		$	1,114		$	1,507
	Interest cost on benefit obligation		4,511			5,037			4,946			1,884			2,428			2,520
	Expected return on plan assets		(5,160	)		(4,717	)		(4,521	)		—			—			—
	Curtailment effect		—			126			—			—			—			—
	Amortization of transition obligation		—			2			2			—			—			—
	Amortization and deferrals		1,210			599			1,468			123			(662	)		(1,128	)
	Net periodic benefit cost	$	1,213		$	2,040		$	3,695		$	2,947		$	2,880		$	2,899
Other Changes in Plan Assets and Benefit Obligation Recognized in Other Comprehensive Income	'
	Other changes in plan assets and benefit obligation recognized in Other Comprehensive Income consist of the following for the fiscal years ended August 31, 2013 and 2012 (in thousands):
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
	Curtailment	$	—		$	(4,698	)	$	—		$	—
	Current year actuarial (gain) / loss		(11,796	)		20,084			(7,322	)		7,621
	Amortization of actuarial gain / (loss)		(1,209	)		(560	)		(7,056	)		(5,748	)
	Current year prior service (credit) / cost		—			—			—			(13,934	)
	Amortization of prior service credit / (cost)		(1	)		(39	)		6,933			6,410
	Amortization of transition asset / (obligation)		—			(2	)		—			—
	Total recognized in other comprehensive (income) / loss	$	(13,006	)	$	14,785		$	(7,445	)	$	(5,651	)
	Total recognized in net periodic benefit cost and other comprehensive (income)/loss	$	(11,793	)	$	16,825		$	(4,498	)	$	(2,769	)
Summary of Change in Benefit Obligations and Fair Values of Plan Assets	'
	The following table summarizes the change in benefit obligations and fair values of plan assets for the years ended August 31, 2013 and 2012:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
		(in thousands)
	Change in benefit obligation:
	Benefit obligation @ beginning of year	$	116,359		$	99,040		$	52,126		$	57,145
	Service cost		652			993			940			1,114
	Interest cost		4,511			5,037			1,884			2,428
	Plan amendments		—			—			—			(13,934	)
	Curtailment		—			(4,572	)		—			—
	Medicare act subsidy effect		—			—			305			51
	Actuarial (gains) / losses		(10,320	)		19,609			(7,300	)		7,635
	Benefits paid		(4,061	)		(3,748	)		(2,255	)		(2,313	)
	Projected benefit obligation @ end of year		107,141			116,359			45,700			52,126
	Change in plan assets:
	Fair values of plan assets @ beginning of year		72,408			66,166			—			—
	Actual return on plan assets		6,636			4,242			—			—
	Company contributions		5,241			5,748			1,950			2,262
	Benefits paid		(4,061	)		(3,748	)		(2,255	)		(2,313	)
	Medicare act subsidy effect		—			—			305			51
	Fair values of plan assets @ end of year		80,224			72,408			—			—
	Unfunded status	$	26,917		$	43,951		$	45,700		$	52,126
	Amounts recognized in the balance sheet consist of:
	Current liability	$	—		$	—		$	3,259		$	3,398
	Noncurrent liability		26,917			43,951			42,441			48,728
	Net amount recognized	$	26,917		$	43,951		$	45,700		$	52,126
Amounts Recognized in Accumulated Other Comprehensive Income	'
	Amounts recognized in Accumulated Other Comprehensive Income:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
		(in thousands)
	Accumulated net actuarial loss	$	(25,406	)	$	(38,411	)	$	(34,376	)	$	(48,752	)
	Accumulated prior service cost		—			(1	)		47,117			54,050
	Accumulated transition obligation		—			—			—			—
	Net amount recognized, before tax effect	$	(25,406	)	$	(38,412	)	$	12,741		$	5,298
Weighted Average Assumptions Used to Determine Year End Benefit Obligations	'
	Weighted average assumptions used to determine year end benefit obligations:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
	Discount rate		4.80% - 5.00%			3.75% - 4.00%			4.60%			3.65%
	Rate of compensation increase		3.00%			3.00%			N/A			N/A
	Health care cost trend
	Initial trend		N/A			N/A			7.00%			7.25%
	Ultimate trend		N/A			N/A			5.00%			5.00%
	Year ultimate reached		N/A			N/A			2022			2022
Weighted Average Assumptions Used to Determine Net Periodic Costs	'
	Weighted average assumptions used to determine net periodic costs:
		Pension Benefits						Other Post-Retirement
								Benefits
		2013			2012			2013			2012
	Discount rate		3.75% - 4.00%			5.00% - 5.45%			3.65%			5.20%
	Expected return on plan assets		7.00%			7.00%			N/A			N/A
	Rate of compensation increase		3.00%			3.00%			N/A			N/A
	Health care cost trend
	Initial trend		N/A			N/A			7.25%			7.50%
	Ultimate trend		N/A			N/A			5.00%			5.00%
	Year ultimate reached		N/A			N/A			2022			2017
One Percentage Point Changes in Assumed Healthcare Cost Trend Rate	'
	The healthcare cost trend rate assumption has a significant effect on the amounts reported. To illustrate, a 1 percentage point change in the assumed healthcare cost trend rate would have the following effects:
		1% Point			1% Point
		Increase			Decrease
		(in thousands)
	Effect on total of service and interest cost components	$	118		$	(102	)
	Effect on post-retirement benefit obligation		2,208			(1,973	)
Reconciliation of Above Accrued Benefit Costs to Consolidated Amounts Reported on Balance Sheets	'
	A reconciliation of the above accrued benefit costs to the consolidated amounts reported on the Company’s balance sheets follows:
		August 31,
		2013			2012
		(in thousands)
	Accrued pension benefits	$	26,917		$	43,951
	Accrued other post-retirement benefits		45,700			52,126
			72,617			96,077
	Current portion of above benefits, included in payrolls and benefits in accrued liabilities		(3,259	)		(3,398	)
	Supplemental pension and other deferred compensation benefits		317			317
	Deferred retirement benefits	$	69,675		$	92,996
Fair Value of Plan Assets	'
	The fair value of our plan assets as of August 31, 2013 and 2012 is as follows:
	Asset Category	August 31, 2013			Level 1			Level 2			Level 3
	Cash Equivalents	$	4,069,000		$	4,069,000		$	—		$	—
	Mutual Funds		24,646,000			24,646,000			—			—
	Equities		39,699,000			39,699,000			—			—
	Fixed Income		11,810,000			9,361,000			2,449,000			—
	Total	$	80,224,000		$	77,775,000		$	2,449,000		$	—
	Asset Category	August 31, 2012			Level 1			Level 2			Level 3
	Cash Equivalents	$	3,777,000		$	3,777,000		$	—		$	—
	Mutual Funds		16,454,000			16,454,000			—			—
	Equities		37,755,000			37,712,000			43,000			—
	Fixed Income		14,422,000			9,326,000			5,096,000			—
	Total	$	72,408,000		$	67,269,000		$	5,139,000		$	—
Weighted Average Target and Strategic Assets Allocation of Pension Plans	'
	The pension plans weighted-average target allocation for the year ended August 31, 2013 and strategic asset allocation matrix as of August 31, 2013 and 2012 are as follows:
		Target			Plan Assets @ 8/31
		Allocation
	Asset Category	2013			2013			2012
	Equity Securities		55 - 75	%		61	%		63	%
	Debt Securities		20 - 30	%		25	%		30	%
	Alternative Investments		0 - 12	%		9	%		2	%
	Cash/Cash Equivalents		0 - 10	%		5	%		5	%
						100	%		100	%
Estimated 2014 Amortization	'
	The estimated amounts that will be amortized in 2014 are as follow:
	Estimated 2014 Amortization	Pension			Other
		Benefits			Post-Retirement
					Benefits
		(in thousands)
	Prior service cost (credit) amortization	$	—		$	(6,933	)
	Net loss amortization		698			5,073
	Total	$	698		$	(1,860	)
Employer Contributions and Benefit Payments which Reflect in Future Service	'
	The following contributions and benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
		Pension			Other Post-Retirement Benefits
	Employer Contributions	Benefits			Gross			(Subsidy receipts)
		(in thousands)
	FYE 8/31/2014 (expected)	$	5,888		$	3,301		$	(281	)
	Expected Benefit Payments for FYE 8/31
	2014	$	5,220		$	3,540		$	(281	)
	2015		5,456			3,951			(318	)
	2016		5,532			4,268			(358	)
	2017		5,873			4,558			(399	)
	2018		6,259			4,871			(446	)
	2019 - 2023		35,268			30,922			(3,009	)

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Aug. 31, 2013
Income Tax Disclosure [Abstract]	'
Summary of Income Tax Expense (Benefit)	'
	Income tax expense (benefit) consists of:
		Year Ended August 31,
		2013			2012			2011
		(in thousands)
	Federal:
	Current	$	78,569		$	83,571		$	2,568
	Deferred		4,154			13,806			(5,475	)
			82,723			97,377			(2,907	)
	State:
	Current		17,154			17,559			2,563
	Deferred		(1,533	)		7,018			(3,275	)
			15,621			24,577			(712	)
		$	98,344		$	121,954		$	(3,619	)
Reconciliation of Income Tax Expense (Benefit)	'
	Reconciliation of the differences between income taxes computed at the Federal statutory rate and the provision for income taxes attributable to income before income tax expense (benefit) is as follows:
		Year Ended August 31,
		2013			2012			2011
		(in thousands)
	U. S. federal income taxes (benefits) at the statutory rate	$	93,465		$	109,486		$	(3,871	)
	State income taxes (benefits), net of Federal benefit		10,113			16,012			(460	)
	Domestic production activity deduction		(5,391	)		(3,500	)		(105	)
	Permanent items		863			458			405
	Employment credits		(722	)		(616	)		(714	)
	Other		16			114			(61	)
	Disallowance of prior period domestic production activity deduction		—			—			1,187
	Income tax expense (benefit)	$	98,344		$	121,954		$	(3,619	)
Summary of Deferred Income Tax Liabilities (Assets)	'
	Deferred income tax liabilities (assets) are comprised of the following:
		August 31,
		2013			2012
		(in thousands)
	Current deferred income tax liabilities (assets):
	Inventory valuation	$	5,681		$	5,668
	Accounts receivable allowance		(895	)		(713	)
	Accrued liabilities		(4,560	)		(3,191	)
	Unrealized loss on derivative instruments		—			(2,891	)
	Other		139			79
			365			(1,048	)
	Deferred income tax liabilities (assets):
	Property, plant and equipment		58,694			53,148
	Accrued liabilities		(27,386	)		(37,420	)
	State net operating loss carryforwards		(8,605	)		(11,118	)
	Valuation allowance		3,030			7,548
	Other		3,460			2,864
			29,193			15,022
	Net deferred income tax liability	$	29,558		$	13,974

Disclosures_About_Fair_Value_o1

Disclosures About Fair Value of Financial Instruments (Tables)	12 Months Ended
	Aug. 31, 2013
Fair Value Disclosures [Abstract]	'
Summary of Assets or Liabilities Measured and Recorded at Fair Value within Fair Value Hierarchy	'
	The following tables list the assets or liabilities measured and recorded at fair value within the fair value hierarchy as of August 31, 2013 and 2012.
		August 31, 2013		Level 1		Level 2		Level 3
		(in thousands)
	Liabilities
	Commodity OTC Sweep Contracts	$	—	$	—	$	—	$	—
		August 31, 2012		Level 1		Level 2		Level 3
		(in thousands)
	Liabilities
	Commodity OTC Sweep Contracts	$	9,098	$	—	$	9,098	$	—

Segments_of_Business_Tables

Segments of Business (Tables)	12 Months Ended
	Aug. 31, 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 table.
		Year Ended August 31,
		2013		2012		2011
		(in thousands)
	Net Sales
	Retail	$	1,721,625	$	1,726,047	$	1,623,768
	Wholesale		1,959,628		2,004,878		1,543,108
		$	3,681,253	$	3,730,925	$	3,166,876
	Intersegment Sales
	Wholesale	$	904,526	$	901,472	$	848,262
	Operating Income
	Retail	$	7,520	$	13,474	$	689
	Wholesale		321,088		344,876		32,643
		$	328,608	$	358,350	$	33,332
	Depreciation, Amortization and Asset Impairments
	Retail	$	6,153	$	5,691	$	5,340
	Wholesale		20,724		40,126		16,757
		$	26,877	$	45,817	$	22,097
	Capital Expenditures (including non-cash portion)
	Retail	$	17,065	$	8,433	$	4,172
	Wholesale		39,569		13,636		24,464
		$	56,634	$	22,069	$	28,636
		August 31,
		2013		2012
	Total Assets
	Retail	$	182,662	$	169,935
	Wholesale		613,633		558,395
		$	796,295	$	728,330

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	12 Months Ended
	Aug. 31, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Schedule of Condensed Consolidating Balance Sheets	'
	CONDENSED CONSOLIDATING BALANCE SHEETS
	(in thousands)
		August 31, 2013
		United			Guarantors			Eliminations			United  Refining
		Refining									Company &
		Company									Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net		83,800			41,396			—			125,196
	Refundable income taxes		21,944			(1,054	)		—			20,890
	Inventories, net		101,891			29,075			—			130,966
	Prepaid expenses and other assets		37,860			4,233			—			42,093
	Intercompany		133,159			6,545			(139,704	)		—
	Total current assets		520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net		179,326			109,806			—			289,132
	Deferred financing costs, net		4,803			—			—			4,803
	Goodwill and other non-amortizable assets		—			11,849			—			11,849
	Amortizable intangible assets, net		—			1,057			—			1,057
	Deferred turnaround costs & other assets		9,055			2,717			—			11,772
	Investment in subsidiaries		27,503			—			(27,503	)		—
		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	836		$	756		$	—		$	1,592
	Accounts payable		31,625			22,545			—			54,170
	Accrued liabilities		12,399			6,316			—			18,715
	Income taxes payable		8,242			345			—			8,587
	Sales, use and fuel taxes payable		14,933			4,314			—			19,247
	Deferred income taxes		1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net		(169	)		603			—			434
	Intercompany		—			139,704			(139,704	)		—
	Total current liabilities		69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments		232,180			4,934			—			237,114
	Deferred income taxes		14,325			14,868			—			29,193
	Deferred retirement benefits		67,419			2,256			—			69,675
	Total liabilities		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	)		—
	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		159,844			16,626			(16,626	)		159,844
	Retained earnings		190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity		357,203			27,503			(27,503	)		357,203
		$	740,727		$	222,775		$	(167,207	)	$	796,295
	CONDENSED CONSOLIDATING BALANCE SHEETS
	(in thousands)
		August 31, 2012
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	122,219		$	15,321		$	—		$	137,540
	Accounts receivable, net		79,870			40,729			—			120,599
	Inventories, net		127,469			28,751			—			156,220
	Prepaid expenses and other assets		16,311			3,502			—			19,813
	Deferred income taxes		(114	)		1,162			—			1,048
	Amounts due from affiliated companies		344			(255	)		—			89
	Intercompany		117,992			16,703			(134,695	)		—
	Total current assets		464,091			105,913			(134,695	)		435,309
	Property, plant and equipment, net		176,282			77,105			—			253,387
Deferred financing costs, net		8,471			—			—			8,471
Goodwill and other non-amortizable assets		—			11,849			—			11,849
Amortizable intangible assets, net		—			1,164			—			1,164
Deferred turnaround costs & other assets		15,173			2,977			—			18,150
Investment in subsidiaries		17,018			—			(17,018	)		—
	$	681,035		$	199,008		$	(151,713	)	$	728,330
Liabilities and Stockholder’s Equity
Current:
Current installments of long-term debt	$	939		$	379		$	—		$	1,318
Accounts payable		22,528			19,675			—			42,203
Derivative liability		9,098			—			—			9,098
Accrued liabilities		11,147			5,769			—			16,916
Income taxes payable		25,866			3,065			—			28,931
Sales, use and fuel taxes payable		17,622			4,270			—			21,892
Intercompany		—			134,695			(134,695	)		—
Total current liabilities		87,200			167,853			(134,695	)		120,358
Long term debt: less current installments		356,448			2,230			—			358,678
Deferred income taxes		5,753			9,269			—			15,022
Deferred retirement benefits		90,358			2,638			—			92,996
Total liabilities		539,759			181,990			(134,695	)		587,054
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		24,825			10,651			(10,651	)		24,825
Retained earnings		135,988			8,123			(8,123	)		135,988
Accumulated other comprehensive loss		(19,537	)		(1,774	)		1,774			(19,537	)
Total stockholder’s equity		141,276			17,018			(17,018	)		141,276
	$	681,035		$	199,008		$	(151,713	)	$	728,330
Schedule of Condensed Consolidating Statements of Operations	'
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
	(in thousands)
		Year Ended August 31, 2013
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
	Net sales	$	2,864,154		$	1,726,422		$	(909,323	)	$	3,681,253
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)		2,495,478			1,573,420			(909,323	)		3,159,575
	Losses on derivative contracts		2,319			—			—			2,319
	Selling, general and administrative expenses		24,562			139,312			—			163,874
	Depreciation and amortization expense		19,883			6,994			—			26,877
			2,542,242			1,719,726			(909,323	)		3,352,645
	Operating income		321,912			6,696			—			328,608
	Other expense:
	Interest expense, net		(38,292	)		(743	)		—			(39,035	)
	Other, net		(3,743	)		(76	)		—			(3,819	)
	Loss on early extinguishment of debt		(18,727	)		—			—			(18,727	)
	Equity in net loss of subsidiaries		4,130			—			(4,130	)		—
			(56,632	)		(819	)		(4,130	)		(61,581	)
	Income before income tax expense		265,280			5,877			(4,130	)		267,027
	Income tax expense
	Current		94,154			1,569			—			95,723
	Deferred		2,443			178			—			2,621
			96,597			1,747			—			98,344
	Net income	$	168,683		$	4,130		$	(4,130	)	$	168,683
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
	(in thousands)
		Year Ended August 31, 2012
		United			Guarantors			Eliminations			United
		Refining									Refining
		Company									Company &
											Subsidiaries
	Net sales	$	2,906,350		$	1,730,984		$	(906,409	)	$	3,730,925
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization, and gains on derivative contracts)		2,526,351			1,578,083			(906,409	)		3,198,025
	Gains on derivative contracts		(28,848	)		—			—			(28,848	)
	Selling, general and administrative expenses		24,723			132,858			—			157,581
	Depreciation, amortization and asset impairments		39,422			6,395			—			45,817
			2,561,648			1,717,336			(906,409	)		3,372,575
	Operating income		344,702			13,648			—			358,350
	Other income (expense):
	Interest expense, net		(40,384	)		(485	)		—			(40,869	)
	Other, net		(5,643	)		932			—			(4,711	)
	Equity in net income of subsidiaries		8,477			—			(8,477	)		—
			(37,550	)		447			(8,477	)		(45,580	)
	Income before income tax expense benefit		307,152			14,095			(8,477	)		312,770
	Income tax expense
	Current		97,355			3,775			—			101,130
	Deferred		18,981			1,843			—			20,824
			116,336			5,618			—			121,954
	Net income	$	190,816		$	8,477		$	(8,477	)	$	190,816
	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
	(in thousands)
		Year Ended August 31, 2011
		United			Guarantors			Eliminations			United  Refining			United			Eliminations			United  Refining
		Refining									Company &			Refining						Company
		Company									Subsidiaries			Asphalt, Inc.						Consolidated
	Net sales	$	2,407,819		$	1,627,733		$	(852,227	)	$	3,183,325		$	45,034		$	(61,483	)	$	3,166,876
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)		2,285,146			1,488,595			(852,227	)		2,921,514			43,227			(61,483	)		2,903,258
	Losses on derivative contracts		58,733			—			—			58,733			—			—			58,733
	Selling, general and administrative expenses		16,555			132,895			—			149,450			6			—			149,456
Depreciation and amortization expenses		15,663			6,019			—			21,682			415			—			22,097
		2,376,097			1,627,509			(852,227	)		3,151,379			43,648			(61,483	)		3,133,544
Operating income		31,722			224			—			31,946			1,386			—			33,332
Other income (expense):
Interest expense, net		(39,467	)		(889	)		—			(40,356	)		(194	)		—			(40,550	)
Other, net		(3,514	)		950			—			(2,564	)		—			—			(2,564	)
Loss on early extinguishment of debt		(1,245	)		—			—			(1,245	)		—			—			(1,245	)
Equity in net loss of subsidiaries		(214	)		—			214			—			—			—			—
		(44,440	)		61			214			(44,165	)		(194	)		—			(44,359	)
(Loss) income before income tax (benefit) expense		(12,718	)		285			214			(12,219	)		1,192			—			(11,027	)
Income tax (benefit) expense
Current		4,504			146			—			4,650			481			—			5,131
Deferred		(9,103	)		353			—			(8,750	)		—			—			(8,750	)
		(4,599	)		499			—			(4,100	)		481			—			(3,619	)
Net (loss) income		(8,119	)		(214	)		214			(8,119	)		711			—			(7,408	)
Less net income attributable to non-controlling interest		—			—			—			—			—			711			711
Net (loss) income attributable to United Refining Company’s Stockholder	$	(8,119	)	$	(214	)	$	214		$	(8,119	)	$	711		$	(711	)	$	(8,119	)
Schedule of Condensed Consolidating Statements of Cash Flows	'
	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
	(in thousands)
		Year Ended August 31, 2013
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
	Net cash provided by operating activities	$	136,168		$	28,203		$	—		$	164,371
	Cash flows from investing activities:
	Additions to property, plant and equipment		(15,921	)		(25,676	)		—			(41,597	)
	Additions to deferred turnaround costs		(1,170	)		(71	)		—			(1,241	)
	Proceeds from asset dispositions		70			11			—			81
	Net cash used in investing activities		(17,021	)		(25,736	)		—			(42,757	)
	Cash flows from financing activities:
	Distribution from Parent under the Tax Sharing Agreement		1,996			—			—			1,996
	Proceeds from sale of preferred stock		141,164			—			—			141,164
	Dividends to stockholder		(114,338	)		—			—			(114,338	)
	Principal reductions of long-term debt		(128,802	)		(637	)		—			(129,439	)
	Net cash used in financing activities		(99,980	)		(637	)		—			(100,617	)
	Net increase in cash and cash equivalents		19,167			1,830			—			20,997
	Cash and cash equivalents, beginning of year		122,219			15,321			—			137,540
	Cash and cash equivalents, end of period	$	141,386		$	17,151		$	—		$	158,537
	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
	(in thousands)
		Year Ended August 31, 2012
		United			Guarantors			Eliminations			United Refining
		Refining									Company &
		Company									Subsidiaries
	Net cash provided by operating activities	$	218,688		$	13,156		$	—		$	231,844
	Cash flows from investing activities:
	Additions to property, plant and equipment		(11,324	)		(8,521	)		—			(19,845	)
	Additions to deferred turnaround costs and other assets		(1,385	)		(2,340	)		—			(3,725	)
	Proceeds from asset dispositions		40			2,599			—			2,639
	Net cash used in investing activities		(12,669	)		(8,262	)		—			(20,931	)
	Cash flows from financing activities:
	Distribution from Parent under the Tax Sharing Agreement		36			—			—			36
	Dividends to stockholder		(64,940	)		—			—			(64,940	)
	Principal reductions of long-term debt		(823	)		(346	)		—			(1,169	)
	Net reductions on revolving credit facility		(24,000	)		—			—			(24,000	)
	Net cash used in financing activities		(89,727	)		(346	)		—			(90,073	)
	Net increase in cash and cash equivalents		116,292			4,588			—			120,880
	Cash and cash equivalents, beginning of year		5,927			10,733			—			16,660
	Cash and cash equivalents, end of period	$	122,219		$	15,321		$	—		$	137,540
	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
	(in thousands)
		Year Ended August 31, 2011
		United			Guarantors			Eliminations			United Refining			United			Eliminations			United Refining
		Refining									Company &			Refining						Company
		Company									Subsidiaries			Asphalt, Inc						Consolidated
	Net cash provided by operating activities	$	80,165		$	6,024		$	—		$	86,189		$	415		$	—		$	86,604
	Cash flows from investing activities:
	Additions to property, plant and equipment		(23,245	)		(4,629	)		—			(27,874	)		—			—			(27,874	)
	Additions to deferred turnaround costs and other assets		(18,673	)		(237	)		—			(18,910	)		—			—			(18,910	)
	Proceeds from asset dispositions		57			672			—			729			—			—			729
	Net cash used in investing activities		(41,861	)		(4,194	)		—			(46,055	)		—			—			(46,055	)
	Cash flows from financing activities:
	Distribution from Parent under the Tax Sharing Agreement		2,289			—			—			2,289			—			—			2,289
	Net reductions on revolving credit facilities		(59,000	)		—			—			(59,000	)		—			—			(59,000	)
	Proceeds from issuance of common stock of non-controlling interest		—			—			—			—			15,000			—			15,000
	Dissolution of non-controlling interest		—			—			—			—			(15,000	)		—			(15,000	)
	Proceeds from issuance of long term debt		352,021			—			—			352,021			—			—			352,021
	Principal reductions of long-term debt		(324,574	)		(502	)		—			(325,076	)		—			—			(325,076	)
	Deferred financing costs		(10,878	)		—			—			(10,878	)		(415	)		—			(11,293	)
	Net cash used in financing activities		(40,142	)		(502	)		—			(40,644	)		(415	)		—			(41,059	)
Net (decrease) increase in cash and cash equivalents		(1,838	)		1,328			—			(510	)		—			—			(510	)
Cash and cash equivalents, beginning of year		7,765			9,405			—			17,170			—			—			17,170
Cash and cash equivalents, end of period	$	5,927		$	10,733		$	—		$	16,660		$	—		$	—		$	16,660

Quarterly_Financial_Data_Unaud1

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Aug. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of Quarterly Financial Data	'
		Net Sales		Operating		Net
				Profit		Income
						(Loss)
		(in thousands)
	2013
	First Quarter	$	957,062	$	107,823	$	59,647
	Second Quarter		870,109		114,823		63,562
	Third Quarter		883,520		83,688		44,559
	Fourth Quarter		970,562		22,274		915
	2012
	First Quarter	$	944,031	$	115,950	$	62,046
	Second Quarter		848,844		10,561		(237	)
	Third Quarter		935,798		126,913		68,101
	Fourth Quarter		1,002,252		104,926		60,906

Description_of_Business_and_Su3

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
	Segment
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Number of business segments	2	'	'
Losses (gains) on derivative contracts	$2,319,000	($28,848,000)	$58,733,000
Deferred turnaround costs	8,476,000	14,316,000	'
Deferred Turnaround Costs and Other Assets, net of accumulated amortization	32,202,000	26,695,000	'
Amortization expense included in costs of goods sold	7,082,000	7,198,000	4,350,000
Consumer excise tax included in net sales and costs of goods sold	225,125,000	225,605,000	224,551,000
Company's open to examination for tax years	'2002 through 2012	'	'
Income tax assessments outstanding	45,000,000	'	'
One Vendor [Member]	'	'	'
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Percentage of cost of good sold purchased from vendor	9.00%	10.00%	'
One Vendor [Member] | Accounts Payable [Member]	'	'	'
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Concentration of risks amount	$0	$1,004,000	'
Minimum [Member]	'	'	'
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Interval period for deferred maintenance turnarounds	2	'	'
Estimated useful lives of identifiable intangible assets	'5 years	'	'
Maximum [Member]	'	'	'
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Interval period for deferred maintenance turnarounds	10	'	'
Estimated useful lives of identifiable intangible assets	'25 years	'	'
Maximum [Member] | Hospitalization and medical coverage for employee and spouse [Member]	'	'	'
Description Of Business And Summary Of Significant Accounting Policies [Line Items]	'	'	'
Maximum age of limitation to utilize post-retirement healthcare and pension benefits	65	'	'

Description_of_Business_and_Su4

Description of Business and Summary of Significant Accounting Policies - Fair Value and Balance Sheet Classification of Derivative Instruments (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
	Boe	Boe
Derivative Instruments And Hedging Activities [Line Items]	'	'
Total derivative instruments, Notional Balance	0	780,000
Total derivative instruments, Derivative Liability	$0	$9,098
Not Designated as Hedges Under ASC 815 [Member] | Heating Oil Crackspread Swaps [Member]	'	'
Derivative Instruments And Hedging Activities [Line Items]	'	'
Total derivative instruments, Notional Balance	0	780,000
Derivative instruments, Maturity Date	'	'Monthly September 2011 through December 2012
Total derivative instruments, Derivative Liability	$0	$9,098

Description_of_Business_and_Su5

Description of Business and Summary of Significant Accounting Policies - Summary of Principal Useful Lives Used in Computing Depreciation Expense (Detail)	12 Months Ended
	Aug. 31, 2012	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2012	Aug. 31, 2012
		Minimum [Member]	Minimum [Member]	Minimum [Member]	Maximum [Member]	Maximum [Member]	Maximum [Member]
		Refining [Member]	Marketing [Member]	Transportation [Member]	Refining [Member]	Marketing [Member]	Transportation [Member]
Property, Plant and Equipment [Line Items]	'	'	'	'	'	'	'
Estimated Useful Lives (Years)	'20 years	'20 years	'15 years	'20 years	'30 years	'30 years	'30 years

Accounts_Receivable_Net_Additi

Accounts Receivable, Net - Additional Information (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Receivables [Abstract]	'	'
Allowance for doubtful accounts	$1,800,000	$1,800,000

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude Oil	$21,344	$40,419
Petroleum Products	60,094	66,296
Total @ LIFO	81,438	106,715
Merchandise	24,002	23,707
Supplies	25,526	25,798
Total @ FIFO	49,528	49,505
Total Inventory	$130,966	$156,220

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Inventory Disclosure [Abstract]	'	'
Replacement cost of LIFO, over LIFO carrying values	$108,984,000	$77,727,000
LIFO layer liquidation, charge to cost of sales	$6,507,000	$4,325,000

Property_Plant_and_Equipment_S

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Property Plant And Equipment Useful Life And Values [Abstract]	'	'
Refinery equipment	$343,918	$316,489
Marketing (i.e. retail outlets)	121,570	111,914
Transportation	9,883	9,665
Construction-in-progress	30,293	15,935
Property, plant and equipment, gross	505,664	454,003
Less: Accumulated depreciation	216,532	200,616
Property, plant and equipment, net	$289,132	$253,387

Property_Plant_and_Equipment_A

Property, Plant and Equipment - Additional Information (Detail) (USD $)	12 Months Ended		1 Months Ended
	Aug. 31, 2012	Aug. 31, 2013	Mar. 06, 2013	Aug. 31, 2013	Aug. 31, 2012
			Bio-diesel [Member]	Bio-diesel [Member]	Coker Facility [Member]
			gal
Property, Plant and Equipment [Line Items]	'	'	'	'	'
Annual capacity of facility acquired	'	'	50,000,000	'	'
Acquisition of assets for cash	'	'	$9,800,000	'	'
Fair value of assets acquired	'	'	20,735,000	'	'
Deferred taxes related to acquisition	'	'	4,960,000	'	'
Remaining cost of project for facility acquired	'	'	'	19,000,000	'
Design costs	20,122,000	'	'	'	'
Material costs	6,964,000	'	'	'	'
Property, plant and equipment, net	$253,387,000	$289,132,000	'	'	$2,700,000
Estimated Useful Lives (Years)	'20 years	'	'	'	'

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets - Schedule of Intangible Assets and Goodwill (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Goodwill And Intangible Assets [Line Items]	'	'
Amortizable intangible assets, Accumulated Amortization	$1,233	$1,126
Amortizable intangible assets, Gross Carrying Amount	2,290	2,290
Non-amortizable assets, Tradename	10,500	10,500
Non-amortizable assets, Goodwill	1,349	1,349
Deed Restrictions [Member]	'	'
Goodwill And Intangible Assets [Line Items]	'	'
Amortizable intangible assets, Accumulated Amortization	373	341
Amortizable intangible assets, Weighted Average Remaining Life	'13 years	'
Amortizable intangible assets, Gross Carrying Amount	800	800
Leasehold Covenants [Member]	'	'
Goodwill And Intangible Assets [Line Items]	'	'
Amortizable intangible assets, Accumulated Amortization	860	785
Amortizable intangible assets, Weighted Average Remaining Life	'10 years	'
Amortizable intangible assets, Gross Carrying Amount	$1,490	$1,490

Goodwill_and_Intangible_Assets3

Goodwill and Intangible Assets - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Goodwill And Intangible Assets Disclosure [Abstract]	'	'	'
Amortization expense	$107,000	$106,000	$106,000
2014	106,000	'	'
2015	106,000	'	'
2016	106,000	'	'
2017	106,000	'	'
2018	$106,000	'	'

Accrued_Liabilities_Schedule_o

Accrued Liabilities - Schedule of Accrued Liabilities (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Payables And Accruals [Abstract]	'	'
Interest	$106	$114
Payrolls and benefits	17,012	15,241
Other	1,597	1,561
Accrued liabilities	$18,715	$16,916

Leases_Additional_Information_

Leases - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Leases [Abstract]	'	'	'
Amount of long-term capital lease obligation	$3,124,000	$822,000	'
Current portion of Long-term capital lease	102,000	64,000	'
Accumulated amortization of assets under capital leases	2,805,000	541,000	'
Net amount of accumulated amortization	684,000	538,000	'
Lease amortization amount including depreciation and amortization expenses	145,000	89,000	139,000
Net rental expense for operating leases	$13,135,000	$12,502,000	$12,137,000

Leases_Future_Minimum_Lease_Pa

Leases - Future Minimum Lease Payments (Detail) (USD $)	Aug. 31, 2013
In Thousands, unless otherwise specified
Leases [Abstract]	'
2014	$534
2015	526
2016	513
2017	513
2018	513
Thereafter	5,733
Total minimum lease payments	8,332
Less: Minimum sublease rents	'
Net minimum lease payments	8,332
Less: Amount representing interest	5,208
Present value of net minimum lease payments	3,124
2014	12,653
2015	10,981
2016	10,110
2017	8,542
2018	6,375
Thereafter	21,715
Total minimum lease payments	70,376
Less: Minimum sublease rents	135
Net minimum lease payments	$70,241

Credit_Facility_Additional_Inf

Credit Facility - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Credit Facilities [Line Items]	'	'
Credit Facility extended date	'2017-11-29	'
Payment of commitment fee	0.25%	'
Credit facility commitment amount	$175,000,000	'
Letter of credit outstanding under credit facility agreement	6,533,000	6,533,000
Cash Accounts, Accounts Receivable And Inventory [Member]	'	'
Credit Facilities [Line Items]	'	'
Secured credit facility	317,207,000	'
Minimum [Member]	'	'
Credit Facilities [Line Items]	'	'
Percentage of applicable margin of credit facility	0.75%	'
Maximum [Member]	'	'
Credit Facilities [Line Items]	'	'
Percentage of applicable margin of credit facility	1.75%	'
Base-Rate Borrowings [Member]	'	'
Credit Facilities [Line Items]	'	'
Credit borrowings outstanding under the agreement	0	0
Weighted average interest rate	0.00%	0.00%
Euro-Rate Borrowings [Member]	'	'
Credit Facilities [Line Items]	'	'
Credit borrowings outstanding under the agreement	$0	$0
Weighted average interest rate	0.00%	0.00%
Federal Funds Open Rate [Member]	'	'
Credit Facilities [Line Items]	'	'
Revolving credit facility base rate borrowings	0.50%	'
Libor Plus Rate [Member]	'	'
Credit Facilities [Line Items]	'	'
Revolving credit facility base rate borrowings	1.00%	'
Libor Plus Rate [Member] | Minimum [Member]	'	'
Credit Facilities [Line Items]	'	'
Revolving credit facility Euro-rate borrowings	2.25%	'
Libor Plus Rate [Member] | Maximum [Member]	'	'
Credit Facilities [Line Items]	'	'
Revolving credit facility Euro-rate borrowings	3.25%	'

LongTerm_Debt_Additional_Infor

Long-Term Debt - Additional Information (Detail) (USD $)	12 Months Ended			0 Months Ended	12 Months Ended	0 Months Ended	1 Months Ended	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Mar. 08, 2011	Aug. 30, 2013	Mar. 08, 2012	Jul. 26, 2013	Aug. 30, 2013
				Senior Secured Notes Due 2018 [Member]	Senior Secured Notes Due 2018 [Member]	10 1/2% Senior Notes Due 2012 [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'
Redemption of notes	'	'	'	'	$127,750,000	'	'	'
Principal amount of Notes outstanding	'	'	'	'	365,000,000	'	'	'
Proceeds from sale of preferred stock	141,164,000	'	'	'	'	'	'	141,163,750
Dividend Rate on preferred stock	'	'	'	'	'	'	6.00%	6.00%
Redemption price of Senior Secured Notes	'	'	'	'	110.50%	'	'	'
Loss on early extinguishment of debt	-18,727,000	'	-1,245,000	'	18,727,000	'	'	'
Redemption premium on note	'	'	'	'	13,414,000	'	'	'
Deferred financing costs of Senior Secured Notes	'	'	'	'	1,998,000	'	'	'
Unamortized debt discount of Senior Secured Notes	'	'	'	'	3,315,000	'	'	'
Value of Senior Secured Notes sold	'	'	'	365,000,000	'	'	'	'
Senior Secured Notes sold for consideration	'	'	'	352,020,600	'	'	'	'
Unamortized discount	6,151,000	'	'	12,979,400	'	'	'	'
Senior Secured Notes , maturity period	'	'	'	'2018	'	'2012	'	'
Net proceeds from sale of Senior Secured Notes	'	'	'	'	'	344,249,000	'	'
Interest rate of Senior Secured Notes	'	'	'	'	'	10.50%	'	'
Accrued interest paid	'	'	'	'	'	3,400,000	'	'
Redemption premium	915,000	'	'	'	'	'	'	'
Unamortized debt premium net	1,153,000	'	'	'	'	'	'	'
Deferred financing costs write off	1,483,000	'	'	'	'	'	'	'
Amortization expense	$1,669,000	$1,677,000	$1,362,000	'	'	'	'	'

LongTerm_Debt_Summary_of_LongT

Long-Term Debt - Summary of Long-Term Debt (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Long-term debt:	'	'
Long-term debt	$238,706	$359,996
Less: Current installments of long-term debt	1,592	1,318
Total long-term debt, less current installments	237,114	358,678
Senior Notes [Member]	'	'
Long-term debt:	'	'
Long-term debt	231,099	354,802
Other Long Term Debt [Member]	'	'
Long-term debt:	'	'
Long-term debt	$7,607	$5,194

LongTerm_Debt_Summary_of_LongT1

Long-Term Debt - Summary of Long-Term Debt (Parenthetical) (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Debt Instrument [Line Items]	'	'
Unamortized discount	$6,151,000	'
Senior Notes [Member]	'	'
Debt Instrument [Line Items]	'	'
Unamortized discount	$6,151,000	$10,198,000

LongTerm_Debt_Principal_Amount

Long-Term Debt - Principal Amount of Long-Term Debt Maturity (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Debt Disclosure [Abstract]	'	'
2014	$1,592	'
2015	1,180	'
2016	1,566	'
2017	478	'
2018	237,439	'
Thereafter	2,602	'
Long-term Debt, Gross, Total	244,857	'
Unamortized discount	6,151	'
Total	$238,706	$359,996

LongTerm_Debt_Schedule_of_Defe

Long-Term Debt - Schedule of Deferred Financing Costs Amortized to Expense (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Debt Disclosure [Abstract]	'	'
Beginning balance	$10,880	$10,880
Current year additions	'	'
Total financing costs	10,880	10,880
Less: Deferred financing costs associated with debt retirement	1,999	'
Accumulated amortization	4,078	2,409
Deferred financing costs, net	$4,803	$8,471

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Periodic Pension Cost and Post-Retirement Healthcare Benefit Cost (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Pension Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Service cost	$652	$993	$1,800
Interest cost on benefit obligation	4,511	5,037	4,946
Expected return on plan assets	-5,160	-4,717	-4,521
Curtailment effect	'	126	'
Amortization of transition obligation	'	2	2
Amortization and deferrals	1,210	599	1,468
Net periodic benefit cost	1,213	2,040	3,695
Other Post-Retirement Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Service cost	940	1,114	1,507
Interest cost on benefit obligation	1,884	2,428	2,520
Expected return on plan assets	'	'	'
Curtailment effect	'	'	'
Amortization of transition obligation	'	'	'
Amortization and deferrals	123	-662	-1,128
Net periodic benefit cost	$2,947	$2,880	$2,899

Employee_Benefit_Plans_Other_C

Employee Benefit Plans - Other Changes in Plan Assets and Benefit Obligation Recognized in Other Comprehensive Income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Curtailment	'	($4,698)
Current year actuarial (gain) / loss	-11,796	20,084
Amortization of actuarial gain / (loss)	-1,209	-560
Current year prior service (credit) / cost	'	'
Amortization of prior service credit / (cost)	-1	-39
Amortization of transition asset / (obligation)	'	-2
Total recognized in other comprehensive (income) / loss	-13,006	14,785
Total recognized in net periodic benefit cost and other comprehensive (income)/loss	-11,793	16,825
Other Post-Retirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Curtailment	'	'
Current year actuarial (gain) / loss	-7,322	7,621
Amortization of actuarial gain / (loss)	-7,056	-5,748
Current year prior service (credit) / cost	'	-13,934
Amortization of prior service credit / (cost)	6,933	6,410
Amortization of transition asset / (obligation)	'	'
Total recognized in other comprehensive (income) / loss	-7,445	-5,651
Total recognized in net periodic benefit cost and other comprehensive (income)/loss	($4,498)	($2,769)

Employee_Benefit_Plans_Summary

Employee Benefit Plans - Summary of Change in Benefit Obligations and Fair Values of Plan Assets (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Change in plan assets:	'	'	'
Fair values of plan assets @ end of year	$80,224,000	$72,408,000	'
Amounts recognized in the balance sheet consist of:	'	'	'
Noncurrent liability	69,675,000	92,996,000	'
Pension Benefits [Member]	'	'	'
Change in benefit obligation:	'	'	'
Benefit obligation @ beginning of year	116,359,000	99,040,000	'
Service cost	652,000	993,000	1,800,000
Interest cost	4,511,000	5,037,000	4,946,000
Plan amendments	'	'	'
Curtailment	'	-4,572,000	'
Medicare act subsidy effect	'	'	'
Actuarial (gains) / losses	-10,320,000	19,609,000	'
Benefits paid	-4,061,000	-3,748,000	'
Projected benefit obligation @ end of year	107,141,000	116,359,000	99,040,000
Change in plan assets:	'	'	'
Fair values of plan assets @ beginning of year	72,408,000	66,166,000	'
Actual return on plan assets	6,636,000	4,242,000	'
Company contributions	5,241,000	5,748,000	'
Benefits paid	-4,061,000	-3,748,000	'
Medicare act subsidy effect	'	'	'
Fair values of plan assets @ end of year	80,224,000	72,408,000	66,166,000
Unfunded status	26,917,000	43,951,000	'
Amounts recognized in the balance sheet consist of:	'	'	'
Current liability	'	'	'
Noncurrent liability	26,917,000	43,951,000	'
Net amount recognized	26,917,000	43,951,000	'
Other Post-Retirement Benefits [Member]	'	'	'
Change in benefit obligation:	'	'	'
Benefit obligation @ beginning of year	52,126,000	57,145,000	'
Service cost	940,000	1,114,000	1,507,000
Interest cost	1,884,000	2,428,000	2,520,000
Plan amendments	'	-13,934,000	'
Curtailment	'	'	'
Medicare act subsidy effect	305,000	51,000	'
Actuarial (gains) / losses	-7,300,000	7,635,000	'
Benefits paid	-2,255,000	-2,313,000	'
Projected benefit obligation @ end of year	45,700,000	52,126,000	57,145,000
Change in plan assets:	'	'	'
Fair values of plan assets @ beginning of year	'	'	'
Actual return on plan assets	'	'	'
Company contributions	1,950,000	2,262,000	'
Benefits paid	-2,255,000	-2,313,000	'
Medicare act subsidy effect	305,000	51,000	'
Fair values of plan assets @ end of year	'	'	'
Unfunded status	45,700,000	52,126,000	'
Amounts recognized in the balance sheet consist of:	'	'	'
Current liability	3,259,000	3,398,000	'
Noncurrent liability	42,441,000	48,728,000	'
Net amount recognized	$45,700,000	$52,126,000	'

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Nov. 30, 2011
				Pension Benefits [Member]	Other Post-Retirement Benefits [Member]	Other Post-Retirement Benefits [Member]	Other Post-Retirement Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans [Line Items]	'	'	'	'	'	'	'
Aggregate Accumulated benefit obligation	$107,117,000	$116,308,000	'	'	'	'	'
Aggregate asset value	80,224,000	72,408,000	'	'	'	'	'
Discount rate	'	'	'	5.40%	4.60%	3.65%	5.05%
Assumed annual rate of increase in the per capita cost of covered medical and dental benefits	7.25%	7.50%	'	'	'	'	'
Assumed annual rate decrease gradually for medical benefits until 2022	5.00%	'	'	'	'	'	'
Decrease in net periodic benefit cost	4,811,000	'	'	'	'	'	'
Company's contribution to the voluntary employee savings plans	$2,604,000	$1,839,000	$1,565,000	'	'	'	'

Employee_Benefit_Plans_Amounts

Employee Benefit Plans - Amounts Recognized in Accumulated Other Comprehensive Income (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated net actuarial loss	($25,406)	($38,411)
Accumulated prior service cost	'	-1
Accumulated transition obligation	'	'
Net amount recognized, before tax effect	-25,406	-38,412
Other Post-Retirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Accumulated net actuarial loss	-34,376	-48,752
Accumulated prior service cost	47,117	54,050
Accumulated transition obligation	'	'
Net amount recognized, before tax effect	$12,741	$5,298

Employee_Benefit_Plans_Weighte

Employee Benefit Plans - Weighted Average Assumptions Used to Determine Year End Benefit Obligations (Detail)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Nov. 30, 2011
Pension Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	'	'	5.40%
Rate of compensation increase	3.00%	3.00%	'
Pension Benefits [Member] | Minimum [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	4.80%	3.75%	'
Pension Benefits [Member] | Maximum [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	5.00%	4.00%	'
Other Post-Retirement Benefits [Member]	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Discount rate	4.60%	3.65%	5.05%
Health care cost trend	'	'	'
Initial trend	7.00%	7.25%	'
Ultimate trend	5.00%	5.00%	'
Year ultimate reached	'2022	'2022	'

Employee_Benefit_Plans_Weighte1

Employee Benefit Plans - Weighted Average Assumptions Used to Determine Net Periodic Costs (Detail)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Pension Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Expected return on plan assets	7.00%	7.00%
Rate of compensation increase	3.00%	3.00%
Pension Benefits [Member] | Minimum [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Discount rate	3.75%	5.00%
Pension Benefits [Member] | Maximum [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Discount rate	4.00%	5.45%
Other Post-Retirement Benefits [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Discount rate	3.65%	5.20%
Health care cost trend	'	'
Initial trend	7.25%	7.50%
Ultimate trend	5.00%	5.00%
Year ultimate reached	'2022	'2017

Employee_Benefit_Plans_One_Per

Employee Benefit Plans - One Percentage Point Changes in Assumed Healthcare Cost Trend Rate (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013
Compensation And Retirement Disclosure [Abstract]	'
1% Point Increase, Effect on total of service and interest cost components	$118
1% Point Increase, Effect on post-retirement benefit obligation	2,208
1% Point Decrease, Effect on total of service and interest cost components	-102
1% Point Decrease, Effect on post-retirement benefit obligation	($1,973)

Employee_Benefit_Plans_Reconci

Employee Benefit Plans - Reconciliation of Above Accrued Benefit Costs to Consolidated Amounts Reported on Balance Sheets (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Defined benefit plan accrued benefit cost	$72,617	$96,077
Current portion of above benefits, included in payrolls and benefits in accrued liabilities	-3,259	-3,398
Supplemental pension and other deferred compensation benefits	317	317
Deferred retirement benefits	69,675	92,996
Pension Benefits [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Accrued benefits	26,917	43,951
Deferred retirement benefits	26,917	43,951
Other Post-Retirement Benefits [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Accrued benefits	45,700	52,126
Deferred retirement benefits	$42,441	$48,728

Employee_Benefit_Plans_Fair_Va

Employee Benefit Plans - Fair Value of Plan Assets (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	$80,224,000	$72,408,000
Cash Equivalents [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	4,069,000	3,777,000
Mutual Funds [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	24,646,000	16,454,000
Equities [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	39,699,000	37,755,000
Fixed Income [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	11,810,000	14,422,000
Level 1 [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	77,775,000	67,269,000
Level 1 [Member] | Cash Equivalents [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	4,069,000	3,777,000
Level 1 [Member] | Mutual Funds [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	24,646,000	16,454,000
Level 1 [Member] | Equities [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	39,699,000	37,712,000
Level 1 [Member] | Fixed Income [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	9,361,000	9,326,000
Level 2 [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	2,449,000	5,139,000
Level 2 [Member] | Cash Equivalents [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 2 [Member] | Mutual Funds [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 2 [Member] | Equities [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	43,000
Level 2 [Member] | Fixed Income [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	2,449,000	5,096,000
Level 3 [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 3 [Member] | Cash Equivalents [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 3 [Member] | Mutual Funds [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 3 [Member] | Equities [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'
Level 3 [Member] | Fixed Income [Member]	'	'
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]	'	'
Total Fair Value of Plan Assets	'	'

Employee_Benefit_Plans_Weighte2

Employee Benefit Plans - Weighted Average Target and Strategic Assets Allocation of Pension Plans (Detail)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Strategic asset allocation	100.00%	100.00%
Equity Securities [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Weighted average target allocation, minimum	55.00%	'
Weighted average target allocation, maximum	75.00%	'
Strategic asset allocation	61.00%	63.00%
Debt Securities [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Weighted average target allocation, minimum	20.00%	'
Weighted average target allocation, maximum	30.00%	'
Strategic asset allocation	25.00%	30.00%
Alternative Investments [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Weighted average target allocation, minimum	0.00%	'
Weighted average target allocation, maximum	12.00%	'
Strategic asset allocation	9.00%	2.00%
Cash/Cash Equivalents [Member]	'	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'	'
Weighted average target allocation, minimum	0.00%	'
Weighted average target allocation, maximum	10.00%	'
Strategic asset allocation	5.00%	5.00%

Employee_Benefit_Plans_Estimat

Employee Benefit Plans - Estimated 2014 Amortization (Detail) (Estimated 2014 Amortization [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013
Pension Benefits [Member]	'
Estimated Amortization Expense [Line Items]	'
Prior service cost (credit) amortization	'
Net loss amortization	698
Total	698
Other Post-Retirement Benefits [Member]	'
Estimated Amortization Expense [Line Items]	'
Prior service cost (credit) amortization	-6,933
Net loss amortization	5,073
Total	($1,860)

Employee_Benefit_Plans_Employe

Employee Benefit Plans - Employer Contributions and Benefit Payments which Reflect in Future Service (Detail) (USD $)	Aug. 31, 2013
In Thousands, unless otherwise specified
Pension Benefits [Member]	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'
FYE 8/31/2014 (expected)	$5,888
2014	5,220
2015	5,456
2016	5,532
2017	5,873
2018	6,259
2019 - 2023	35,268
Other Post-Retirement Benefits Gross [Member]	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'
FYE 8/31/2014 (expected)	3,301
2014	3,540
2015	3,951
2016	4,268
2017	4,558
2018	4,871
2019 - 2023	30,922
Other Post-Retirement Benefits (Subsidy Receipts) [Member]	'
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]	'
FYE 8/31/2014 (expected)	-281
2014	-281
2015	-318
2016	-358
2017	-399
2018	-446
2019 - 2023	($3,009)

Income_Taxes_Summary_of_Income

Income Taxes - Summary of Income Tax Expense (Benefit) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Income Tax Disclosure [Abstract]	'	'	'
Current	$78,569	$83,571	$2,568
Deferred	4,154	13,806	-5,475
Federal Income tax (benefit) expense	82,723	97,377	-2,907
Current	17,154	17,559	2,563
Deferred	-1,533	7,018	-3,275
State Income tax (benefit) expense	15,621	24,577	-712
Income tax (benefit) expense	$98,344	$121,954	($3,619)

Income_Taxes_Reconciliation_of

Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Income Tax Disclosure [Abstract]	'	'	'
U. S. federal income taxes (benefits) at the statutory rate	$93,465	$109,486	($3,871)
State income taxes (benefits), net of Federal benefit	10,113	16,012	-460
Domestic production activity deduction	-5,391	-3,500	-105
Permanent items	863	458	405
Employment credits	-722	-616	-714
Other	16	114	-61
Disallowance of prior period domestic production activity deduction	'	'	1,187
Income tax expense (benefit)	$98,344	$121,954	($3,619)

Income_Taxes_Summary_of_Deferr

Income Taxes - Summary of Deferred Income Tax Liabilities (Assets) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Inventory valuation	$5,681	$5,668
Accounts receivable allowance	-895	-713
Accrued liabilities	-4,560	-3,191
Unrealized loss on derivative instruments	'	-2,891
Other	139	79
Current deferred income tax liabilities (assets)	365	-1,048
Property, plant and equipment	58,694	53,148
Accrued liabilities	-27,386	-37,420
State net operating loss carryforwards	-8,605	-11,118
Valuation allowance	3,030	7,548
Other	3,460	2,864
Deferred income tax liabilities (assets)	29,193	15,022
Net deferred income tax liability	$29,558	$13,974

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012
Taxable income prior to net operating loss deduction	$3,000,000	'
Percentage of taxable income prior to net operating loss deduction	20.00%	'
Recognized valuation allowance, net of federal benefit	3,030,000	7,548,000
Pennsylvania [Member] | Minimum [Member]	'	'
Net operating loss carry forwards expiration year	'2019	'
Pennsylvania [Member] | Maximum [Member]	'	'
Net operating loss carry forwards expiration year	'2028	'
Pennsylvania [Member] | Entity One [Member]	'	'
Net operating loss carry forwards	83,000,000	'
Pennsylvania [Member] | Entity Two [Member]	'	'
Net operating loss carry forwards	$47,000,000	'

Disclosures_About_Fair_Value_o2

Disclosures About Fair Value of Financial Instruments - Additional Information (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
Debt Disclosure [Abstract]	'	'
Carrying amount of debt instruments	$238,706,000	$359,996,000
Estimated fair value of debt instruments	$265,348,000	'

Disclosures_About_Fair_Value_o3

Disclosures About Fair Value of Financial Instruments - Summary of Assets or Liabilities Measured and Recorded at Fair Value within Fair Value Hierarchy (Detail) (USD $)	Aug. 31, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Derivatives, Fair Value [Line Items]	'	'
Liabilities	$0	$9,098
Commodity OTC Sweep Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liabilities	'	9,098
Level 1 [Member] | Commodity OTC Sweep Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liabilities	'	'
Level 2 [Member] | Commodity OTC Sweep Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liabilities	'	9,098
Level 3 [Member] | Commodity OTC Sweep Contracts [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Liabilities	'	'

Stockholders_Equity_Additional

Stockholder's Equity - Additional Information (Detail) (USD $)	12 Months Ended			1 Months Ended		12 Months Ended
	Aug. 31, 2013	Jul. 26, 2013	Aug. 30, 2013	Jul. 31, 2013	Jul. 26, 2013	Aug. 30, 2013	Aug. 31, 2013	Aug. 31, 2012
			First Priority Senior Secured Notes Due Two Thousand Eighteen [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]	Series A Preferred Stock [Member]
Equity Note [Line Items]	'	'	'	'	'	'	'	'
Capital stock of the company, before amendment	'	100	'	'	'	'	'	'
Capital stock of the company, after amendment	'	50,100	'	'	'	'	'	'
Preferred stock, shares authorized	25,000	50,000	'	'	25,000	'	25,000	25,000
Fixed rate cumulative perpetual preferred stock	'	'	'	'	6.00%	6.00%	'	'
Preferred stock, par value	$1,000	'	'	$1,000	$10,000	'	$1,000	$1,000
Preferred stock, par value	'	'	'	'	$10,000	'	'	'
Issue of fixed rate cumulative preferred stock	'	'	'	14,116.38	14,116.38	'	'	'
Proceeds from sale of preferred stock	$141,164,000	'	'	'	'	$141,163,750	'	'
Redemption of senior notes	'	'	$127,750,000	'	'	'	'	'

Transactions_with_Affiliated_C1

Transactions with Affiliated Companies - Additional Information (Detail) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2011

Jul. 31, 2013

Jul. 26, 2013

Sep. 29, 2000

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2011

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2013

Aug. 31, 2012

Aug. 31, 2011

Store

Series A Preferred Stock [Member]

Series A Preferred Stock [Member]

42 Retail Units [Member]

Fifty One Retail Units [Member]

Fifty One Retail Units [Member]

Fifty One Retail Units [Member]

Affiliate [Member]

Affiliate [Member]

Tax Sharing Agreement [Member]

Tax Sharing Agreement [Member]

Tax Sharing Agreement [Member]

Store

Store

Store

Store

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Rent payments made to related entities

$5,319,000

$5,049,000

$5,102,000

'

'

'

'

'

'

'

'

'

'

'

Minimum annual aggregate rental period

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum annual aggregate rental period

'20 years

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of retail units owned by the non-subsidiary

10

'

'

'

'

'

'

'

'

'

'

'

'

'

Management fees and overhead expenses incurred in the management and operation of the retail units

1,289,000

1,289,000

1,266,000

'

'

'

2,219,000

2,250,000

2,032,000

'

'

'

'

'

(Payables) receivables to affiliate

32,000

-15,000

'

'

'

'

'

'

'

635,000

241,000

'

'

'

Number of retails units sold

'

'

'

'

'

42

'

'

'

'

'

'

'

'

Retail units sold to affiliate

'

'

'

'

'

23,870,000

'

'

'

'

'

'

'

'

Number of additional retail units terminated

8

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of retail units for which company billed affiliates for management fees and overhead expenses

'

'

'

'

'

'

51

51

51

'

'

'

'

'

Net sales

207,104,000

198,785,000

184,749,000

'

'

'

'

'

'

'

'

'

'

'

Service fee paid

2,000,000

2,000,000

2,000,000

'

'

'

'

'

'

'

'

'

'

'

Capital contribution

'

'

'

'

'

'

'

'

'

'

'

1,996,000

36,000

2,289,000

Receivables from parent under tax sharing agreement

'

'

'

'

'

'

'

'

'

'

'

169,000

344,000

'

Related party transaction, share of occupancy expenses with affiliates

420,000

357,000

372,000

'

'

'

'

'

'

'

'

'

'

'

Shares issued by the company

'

'

'

14,116.38

14,116.38

'

'

'

'

'

'

'

'

'

Aggregate purchase price

141,164,000

'

'

'

141,163,750

'

'

'

'

'

'

'

'

'

Rent paid

$152,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Segments_of_Business_Additiona

Segments of Business - Additional Information (Detail)	12 Months Ended
	Aug. 31, 2013
	Segment
Segment Reporting [Abstract]	'
Number of business segments	2

Segments_of_Business_Summarize

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012	31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Net Sales	'	'	'	'	'	'	'	'	'	'	'
Sales, Net	$970,562	$883,520	$870,109	$957,062	$1,002,252	$935,798	$848,844	$944,031	$3,681,253	$3,730,925	$3,166,876
Operating Income	'	'	'	'	'	'	'	'	'	'	'
Operating income	22,274	83,688	114,823	107,823	104,926	126,913	10,561	115,950	328,608	358,350	33,332
Depreciation, Amortization and Asset Impairments	'	'	'	'	'	'	'	'	'	'	'
Depreciation, amortization and asset impairments	'	'	'	'	'	'	'	'	26,877	45,817	22,097
Capital Expenditures (including non-cash portion)	'	'	'	'	'	'	'	'	'	'	'
Capital Expenditures	'	'	'	'	'	'	'	'	56,634	22,069	28,636
Total Assets	'	'	'	'	'	'	'	'	'	'	'
Assets, Total	796,295	'	'	'	728,330	'	'	'	796,295	728,330	'
Operating Segments [Member] | Retail [Member]	'	'	'	'	'	'	'	'	'	'	'
Net Sales	'	'	'	'	'	'	'	'	'	'	'
Sales, Net	'	'	'	'	'	'	'	'	1,721,625	1,726,047	1,623,768
Operating Income	'	'	'	'	'	'	'	'	'	'	'
Operating income	'	'	'	'	'	'	'	'	7,520	13,474	689
Depreciation, Amortization and Asset Impairments	'	'	'	'	'	'	'	'	'	'	'
Depreciation, amortization and asset impairments	'	'	'	'	'	'	'	'	6,153	5,691	5,340
Capital Expenditures (including non-cash portion)	'	'	'	'	'	'	'	'	'	'	'
Capital Expenditures	'	'	'	'	'	'	'	'	17,065	8,433	4,172
Total Assets	'	'	'	'	'	'	'	'	'	'	'
Assets, Total	182,662	'	'	'	169,935	'	'	'	182,662	169,935	'
Operating Segments [Member] | Wholesale [Member]	'	'	'	'	'	'	'	'	'	'	'
Net Sales	'	'	'	'	'	'	'	'	'	'	'
Sales, Net	'	'	'	'	'	'	'	'	1,959,628	2,004,878	1,543,108
Operating Income	'	'	'	'	'	'	'	'	'	'	'
Operating income	'	'	'	'	'	'	'	'	321,088	344,876	32,643
Depreciation, Amortization and Asset Impairments	'	'	'	'	'	'	'	'	'	'	'
Depreciation, amortization and asset impairments	'	'	'	'	'	'	'	'	20,724	40,126	16,757
Capital Expenditures (including non-cash portion)	'	'	'	'	'	'	'	'	'	'	'
Capital Expenditures	'	'	'	'	'	'	'	'	39,569	13,636	24,464
Total Assets	'	'	'	'	'	'	'	'	'	'	'
Assets, Total	613,633	'	'	'	558,395	'	'	'	613,633	558,395	'
Intersegment Eliminations [Member] | Wholesale [Member]	'	'	'	'	'	'	'	'	'	'	'
Intersegment Sales	'	'	'	'	'	'	'	'	'	'	'
Intersegment Sales	'	'	'	'	'	'	'	'	$904,526	$901,472	$848,262

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	Aug. 31, 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 $)	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Aug. 31, 2010
In Thousands, unless otherwise specified
Current:	'	'	'	'
Cash and cash equivalents	$158,537	$137,540	$16,660	$17,170
Accounts receivable, net	125,196	120,599	'	'
Refundable income taxes	20,890	'	'	'
Inventories, net	130,966	156,220	'	'
Prepaid expenses and other assets	42,093	19,813	'	'
Deferred income taxes	'	1,048	'	'
Amounts due from affiliated companies	'	89	'	'
Intercompany	'	'	'	'
Total current assets	477,682	435,309	'	'
Property, plant and equipment, net	289,132	253,387	'	'
Deferred financing costs, net	4,803	8,471	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,057	1,164	'	'
Deferred turnaround costs & other assets	11,772	18,150	'	'
Investment in subsidiaries	'	'	'	'
Total assets	796,295	728,330	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,592	1,318	'	'
Accounts payable	54,170	42,203	'	'
Derivative liability	0	9,098	'	'
Accrued liabilities	18,715	16,916	'	'
Income taxes payable	8,587	28,931	'	'
Sales, use and fuel taxes payable	19,247	21,892	'	'
Deferred income taxes	365	'	'	'
Amounts due to affiliated companies, net	434	'	'	'
Intercompany	'	'	'	'
Total current liabilities	103,110	120,358	'	'
Long term debt: less current installments	237,114	358,678	'	'
Deferred income taxes	29,193	15,022	'	'
Deferred retirement benefits	69,675	92,996	'	'
Total liabilities	439,092	587,054	'	'
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 per share-shares authorized 25,000; issued and outstanding 14,116	14,116	'	'	'
Additional paid-in capital	159,844	24,825	'	'
Retained earnings	190,333	135,988	'	'
Accumulated other comprehensive loss	-7,090	-19,537	'	'
Total stockholder's equity	357,203	141,276	'	'
Total liabilities and stockholder's equity	796,295	728,330	'	'
United Refining Company [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	141,386	122,219	5,927	7,765
Accounts receivable, net	83,800	79,870	'	'
Refundable income taxes	21,944	'	'	'
Inventories, net	101,891	127,469	'	'
Prepaid expenses and other assets	37,860	16,311	'	'
Deferred income taxes	'	-114	'	'
Amounts due from affiliated companies	'	344	'	'
Intercompany	133,159	117,992	'	'
Total current assets	520,040	464,091	'	'
Property, plant and equipment, net	179,326	176,282	'	'
Deferred financing costs, net	4,803	8,471	'	'
Goodwill and other non-amortizable assets	'	'	'	'
Amortizable intangible assets, net	'	'	'	'
Deferred turnaround costs & other assets	9,055	15,173	'	'
Investment in subsidiaries	27,503	17,018	'	'
Total assets	740,727	681,035	'	'
Current:	'	'	'	'
Current installments of long-term debt	836	939	'	'
Accounts payable	31,625	22,528	'	'
Derivative liability	'	9,098	'	'
Accrued liabilities	12,399	11,147	'	'
Income taxes payable	8,242	25,866	'	'
Sales, use and fuel taxes payable	14,933	17,622	'	'
Deferred income taxes	1,734	'	'	'
Amounts due to affiliated companies, net	-169	'	'	'
Intercompany	'	'	'	'
Total current liabilities	69,600	87,200	'	'
Long term debt: less current installments	232,180	356,448	'	'
Deferred income taxes	14,325	5,753	'	'
Deferred retirement benefits	67,419	90,358	'	'
Total liabilities	383,524	539,759	'	'
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 per share-shares authorized 25,000; issued and outstanding 14,116	14,116	'	'	'
Additional paid-in capital	159,844	24,825	'	'
Retained earnings	190,333	135,988	'	'
Accumulated other comprehensive loss	-7,090	-19,537	'	'
Total stockholder's equity	357,203	141,276	'	'
Total liabilities and stockholder's equity	740,727	681,035	'	'
Guarantors [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	17,151	15,321	10,733	9,405
Accounts receivable, net	41,396	40,729	'	'
Refundable income taxes	-1,054	'	'	'
Inventories, net	29,075	28,751	'	'
Prepaid expenses and other assets	4,233	3,502	'	'
Deferred income taxes	'	1,162	'	'
Amounts due from affiliated companies	'	-255	'	'
Intercompany	6,545	16,703	'	'
Total current assets	97,346	105,913	'	'
Property, plant and equipment, net	109,806	77,105	'	'
Deferred financing costs, net	'	'	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,057	1,164	'	'
Deferred turnaround costs & other assets	2,717	2,977	'	'
Investment in subsidiaries	'	'	'	'
Total assets	222,775	199,008	'	'
Current:	'	'	'	'
Current installments of long-term debt	756	379	'	'
Accounts payable	22,545	19,675	'	'
Derivative liability	'	'	'	'
Accrued liabilities	6,316	5,769	'	'
Income taxes payable	345	3,065	'	'
Sales, use and fuel taxes payable	4,314	4,270	'	'
Deferred income taxes	-1,369	'	'	'
Amounts due to affiliated companies, net	603	'	'	'
Intercompany	139,704	134,695	'	'
Total current liabilities	173,214	167,853	'	'
Long term debt: less current installments	4,934	2,230	'	'
Deferred income taxes	14,868	9,269	'	'
Deferred retirement benefits	2,256	2,638	'	'
Total liabilities	195,272	181,990	'	'
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 per share-shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	16,626	10,651	'	'
Retained earnings	12,253	8,123	'	'
Accumulated other comprehensive loss	-1,394	-1,774	'	'
Total stockholder's equity	27,503	17,018	'	'
Total liabilities and stockholder's equity	222,775	199,008	'	'
Eliminations [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	'	'	'	'
Accounts receivable, net	'	'	'	'
Refundable income taxes	'	'	'	'
Inventories, net	'	'	'	'
Prepaid expenses and other assets	'	'	'	'
Deferred income taxes	'	'	'	'
Amounts due from affiliated companies	'	'	'	'
Intercompany	-139,704	-134,695	'	'
Total current assets	-139,704	-134,695	'	'
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	-27,503	-17,018	'	'
Total assets	-167,207	-151,713	'	'
Current:	'	'	'	'
Current installments of long-term debt	'	'	'	'
Accounts payable	'	'	'	'
Derivative liability	'	'	'	'
Accrued liabilities	'	'	'	'
Income taxes payable	'	'	'	'
Sales, use and fuel taxes payable	'	'	'	'
Deferred income taxes	'	'	'	'
Amounts due to affiliated companies, net	'	'	'	'
Intercompany	-139,704	-134,695	'	'
Total current liabilities	-139,704	-134,695	'	'
Long term debt: less current installments	'	'	'	'
Deferred income taxes	'	'	'	'
Deferred retirement benefits	'	'	'	'
Total liabilities	-139,704	-134,695	'	'
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 per share-shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	-16,626	-10,651	'	'
Retained earnings	-12,253	-8,123	'	'
Accumulated other comprehensive loss	1,394	1,774	'	'
Total stockholder's equity	-27,503	-17,018	'	'
Total liabilities and stockholder's equity	($167,207)	($151,713)	'	'

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	Aug. 31, 2013	Jul. 26, 2013	Aug. 31, 2012
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	'	'
Preferred stock, shares authorized	25,000	50,000	'
Preferred stock, shares issued	14,116	'	'
Preferred stock, shares outstanding	14,116	'	'
United Refining Company [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Preferred stock, par value per share	$1,000	'	'
Preferred stock, shares authorized	25,000	'	'
Preferred stock, shares issued	14,116	'	'
Preferred stock, shares outstanding	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								12 Months Ended
	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012	31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	$970,562,000	$883,520,000	$870,109,000	$957,062,000	$1,002,252,000	$935,798,000	$848,844,000	$944,031,000	$3,681,253,000	$3,730,925,000	$3,166,876,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	3,159,575,000	3,198,025,000	2,903,258,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	2,319,000	-28,848,000	58,733,000
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	163,874,000	157,581,000	149,456,000
Depreciation and amortization expense	'	'	'	'	'	'	'	'	26,877,000	45,817,000	22,097,000
Total Expenses	'	'	'	'	'	'	'	'	3,352,645,000	3,372,575,000	3,133,544,000
Operating income	22,274,000	83,688,000	114,823,000	107,823,000	104,926,000	126,913,000	10,561,000	115,950,000	328,608,000	358,350,000	33,332,000
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	-39,035,000	-40,869,000	-40,550,000
Other, net	'	'	'	'	'	'	'	'	-3,819,000	-4,711,000	-2,564,000
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	-18,727,000	'	-1,245,000
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	'	'	'
Total other income (expense)	'	'	'	'	'	'	'	'	-61,581,000	-45,580,000	-44,359,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	267,027,000	312,770,000	-11,027,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	95,723,000	101,130,000	5,131,000
Deferred	'	'	'	'	'	'	'	'	2,621,000	20,824,000	-8,750,000
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	98,344,000	121,954,000	-3,619,000
Net income	915,000	44,559,000	63,562,000	59,647,000	60,906,000	68,101,000	-237,000	62,046,000	168,683,000	190,816,000	-7,408,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	711,000
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	168,683,000	190,816,000	-8,119,000
United Refining Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	2,864,154,000	2,906,350,000	2,407,819,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	2,495,478,000	2,526,351,000	2,285,146,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	2,319,000	-28,848,000	58,733,000
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	24,562,000	24,723,000	16,555,000
Depreciation and amortization expense	'	'	'	'	'	'	'	'	19,883,000	39,422,000	15,663,000
Total Expenses	'	'	'	'	'	'	'	'	2,542,242,000	2,561,648,000	2,376,097,000
Operating income	'	'	'	'	'	'	'	'	321,912,000	344,702,000	31,722,000
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	-38,292,000	-40,384,000	-39,467,000
Other, net	'	'	'	'	'	'	'	'	-3,743,000	-5,643,000	-3,514,000
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	-18,727,000	'	-1,245,000
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	4,130,000	8,477,000	-214,000
Total other income (expense)	'	'	'	'	'	'	'	'	-56,632,000	-37,550,000	-44,440,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	265,280,000	307,152,000	-12,718,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	94,154,000	97,355,000	4,504,000
Deferred	'	'	'	'	'	'	'	'	2,443,000	18,981,000	-9,103,000
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	96,597,000	116,336,000	-4,599,000
Net income	'	'	'	'	'	'	'	'	168,683,000	190,816,000	-8,119,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	'
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	-8,119,000
Guarantors [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	1,726,422,000	1,730,984,000	1,627,733,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	1,573,420,000	1,578,083,000	1,488,595,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	'	'	'
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	139,312,000	132,858,000	132,895,000
Depreciation and amortization expense	'	'	'	'	'	'	'	'	6,994,000	6,395,000	6,019,000
Total Expenses	'	'	'	'	'	'	'	'	1,719,726,000	1,717,336,000	1,627,509,000
Operating income	'	'	'	'	'	'	'	'	6,696,000	13,648,000	224,000
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	-743,000	-485,000	-889,000
Other, net	'	'	'	'	'	'	'	'	-76,000	932,000	950,000
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	'	'	'
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	'	'	'
Total other income (expense)	'	'	'	'	'	'	'	'	-819,000	447,000	61,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	5,877,000	14,095,000	285,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	1,569,000	3,775,000	146,000
Deferred	'	'	'	'	'	'	'	'	178,000	1,843,000	353,000
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	1,747,000	5,618,000	499,000
Net income	'	'	'	'	'	'	'	'	4,130,000	8,477,000	-214,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	'
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	-214,000
Eliminations [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	-909,323,000	-906,409,000	-852,227,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	-909,323,000	-906,409,000	-852,227,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	'	'	'
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization expense	'	'	'	'	'	'	'	'	'	'	'
Total Expenses	'	'	'	'	'	'	'	'	-909,323,000	-906,409,000	-852,227,000
Operating income	'	'	'	'	'	'	'	'	'	'	'
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	'	'	'
Other, net	'	'	'	'	'	'	'	'	'	'	'
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	'	'	'
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	-4,130,000	-8,477,000	214,000
Total other income (expense)	'	'	'	'	'	'	'	'	-4,130,000	-8,477,000	214,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	-4,130,000	-8,477,000	214,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	'	'	'
Deferred	'	'	'	'	'	'	'	'	'	'	'
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Net income	'	'	'	'	'	'	'	'	-4,130,000	-8,477,000	214,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	'
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	214,000
United Refining Company & Subsidiaries [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	3,681,253,000	3,730,925,000	3,183,325,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	3,159,575,000	3,198,025,000	2,921,514,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	2,319,000	-28,848,000	58,733,000
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	163,874,000	157,581,000	149,450,000
Depreciation and amortization expense	'	'	'	'	'	'	'	'	26,877,000	45,817,000	21,682,000
Total Expenses	'	'	'	'	'	'	'	'	3,352,645,000	3,372,575,000	3,151,379,000
Operating income	'	'	'	'	'	'	'	'	328,608,000	358,350,000	31,946,000
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	-39,035,000	-40,869,000	-40,356,000
Other, net	'	'	'	'	'	'	'	'	-3,819,000	-4,711,000	-2,564,000
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	-18,727,000	'	-1,245,000
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	'	'	'
Total other income (expense)	'	'	'	'	'	'	'	'	-61,581,000	-45,580,000	-44,165,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	267,027,000	312,770,000	-12,219,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	95,723,000	101,130,000	4,650,000
Deferred	'	'	'	'	'	'	'	'	2,621,000	20,824,000	-8,750,000
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	98,344,000	121,954,000	-4,100,000
Net income	'	'	'	'	'	'	'	'	168,683,000	190,816,000	-8,119,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	'
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	-8,119,000
United Refining Asphalt, Inc [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	'	'	45,034,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	'	'	43,227,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	'	'	'
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	'	'	6,000
Depreciation and amortization expense	'	'	'	'	'	'	'	'	'	'	415,000
Total Expenses	'	'	'	'	'	'	'	'	'	'	43,648,000
Operating income	'	'	'	'	'	'	'	'	'	'	1,386,000
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	'	'	-194,000
Other, net	'	'	'	'	'	'	'	'	'	'	'
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	'	'	'
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	'	'	'
Total other income (expense)	'	'	'	'	'	'	'	'	'	'	-194,000
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	'	'	1,192,000
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	'	'	481,000
Deferred	'	'	'	'	'	'	'	'	'	'	'
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	481,000
Net income	'	'	'	'	'	'	'	'	'	'	711,000
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	'
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	711,000
Eliminations [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net sales	'	'	'	'	'	'	'	'	'	'	-61,483,000
Costs and expenses:	'	'	'	'	'	'	'	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)	'	'	'	'	'	'	'	'	'	'	-61,483,000
Losses (gains) on derivative contracts	'	'	'	'	'	'	'	'	'	'	'
Selling, general and administrative expenses	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization expense	'	'	'	'	'	'	'	'	'	'	'
Total Expenses	'	'	'	'	'	'	'	'	'	'	-61,483,000
Operating income	'	'	'	'	'	'	'	'	'	'	'
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	'	'	'	'	'	'	'	'	'	'	'
Other, net	'	'	'	'	'	'	'	'	'	'	'
Loss on early extinguishment of debt	'	'	'	'	'	'	'	'	'	'	'
Equity in net (loss) income of subsidiaries	'	'	'	'	'	'	'	'	'	'	'
Total other income (expense)	'	'	'	'	'	'	'	'	'	'	'
Income (loss) before income tax expense (benefit)	'	'	'	'	'	'	'	'	'	'	'
Income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Current	'	'	'	'	'	'	'	'	'	'	'
Deferred	'	'	'	'	'	'	'	'	'	'	'
Total income tax (benefit) expense	'	'	'	'	'	'	'	'	'	'	'
Net income	'	'	'	'	'	'	'	'	'	'	'
Less net income attributable to non-controlling interest	'	'	'	'	'	'	'	'	'	'	711,000
Net (loss) income attributable to United Refining Company's Stockholder	'	'	'	'	'	'	'	'	'	'	($711,000)

Subsidiary_Guarantors_Schedule3

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	12 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash provided by operating activities	$164,371,000	$231,884,000	$86,604,000
Cash flows from investing activities:	'	'	'
Additions to property, plant and equipment	-41,597,000	-19,845,000	-27,874,000
Additions to deferred turnaround costs	-1,241,000	-3,725,000	-18,910,000
Proceeds from asset dispositions	81,000	2,639,000	729,000
Net cash used in investing activities	-42,757,000	-20,931,000	-46,055,000
Cash flows from financing activities:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	'	'	2,289,000
Net reductions on revolving credit facility	'	-24,000,000	-59,000,000
Proceeds from sale of preferred stock	141,164,000	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	15,000,000
Dividends to stockholder	-114,338,000	-64,940,000	'
Dissolution of non-controlling interest	'	'	-15,000,000
Proceeds from issuance of long term debt	'	'	352,021,000
Principal reductions of long-term debt	-129,439,000	-1,169,000	-325,076,000
Deferred financing costs	'	'	-11,293,000
Net cash used in financing activities	-100,617,000	-90,073,000	-41,059,000
Net (decrease) increase in cash and cash equivalents	20,997,000	120,880,000	-510,000
Cash and cash equivalents, beginning of year	137,540,000	16,660,000	17,170,000
Cash and cash equivalents, end of year	158,537,000	137,540,000	16,660,000
United Refining Company [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash provided by operating activities	136,168,000	218,688,000	80,165,000
Cash flows from investing activities:	'	'	'
Additions to property, plant and equipment	-15,921,000	-11,324,000	-23,245,000
Additions to deferred turnaround costs	-1,170,000	-1,385,000	-18,673,000
Proceeds from asset dispositions	70,000	40,000	57,000
Net cash used in investing activities	-17,021,000	-12,669,000	-41,861,000
Cash flows from financing activities:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	1,996,000	36,000	2,289,000
Net reductions on revolving credit facility	'	-24,000,000	-59,000,000
Proceeds from sale of preferred stock	141,164,000	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	'
Dividends to stockholder	-114,338,000	-64,940,000	'
Proceeds from issuance of long term debt	'	'	352,021,000
Principal reductions of long-term debt	-128,802,000	-823,000	-324,574,000
Deferred financing costs	'	'	-10,878,000
Net cash used in financing activities	-99,980,000	-89,727,000	-40,142,000
Net (decrease) increase in cash and cash equivalents	19,167,000	116,292,000	-1,838,000
Cash and cash equivalents, beginning of year	122,219,000	5,927,000	7,765,000
Cash and cash equivalents, end of year	141,386,000	122,219,000	5,927,000
Guarantors [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash provided by operating activities	28,203,000	13,156,000	6,024,000
Cash flows from investing activities:	'	'	'
Additions to property, plant and equipment	-25,676,000	-8,521,000	-4,629,000
Additions to deferred turnaround costs	-71,000	-2,340,000	-237,000
Proceeds from asset dispositions	11,000	2,599,000	672,000
Net cash used in investing activities	-25,736,000	-8,262,000	-4,194,000
Cash flows from financing activities:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	'	'	'
Net reductions on revolving credit facility	'	'	'
Proceeds from sale of preferred stock	'	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	'
Dividends to stockholder	'	'	'
Dissolution of non-controlling interest	'	'	'
Proceeds from issuance of long term debt	'	'	'
Principal reductions of long-term debt	-637,000	-346,000	-502,000
Deferred financing costs	'	'	'
Net cash used in financing activities	-637,000	-346,000	-502,000
Net (decrease) increase in cash and cash equivalents	1,830,000	4,588,000	1,328,000
Cash and cash equivalents, beginning of year	15,321,000	10,733,000	9,405,000
Cash and cash equivalents, end of year	17,151,000	15,321,000	10,733,000
Eliminations [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash 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:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	'	'	'
Net reductions on revolving credit facility	'	'	'
Proceeds from sale of preferred stock	'	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	'
Dividends to stockholder	'	'	'
Dissolution of non-controlling interest	'	'	'
Proceeds from issuance of long term debt	'	'	'
Principal reductions of long-term debt	'	'	'
Deferred financing costs	'	'	'
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 year	'	'	'
United Refining Company & Subsidiaries [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash provided by operating activities	164,371,000	231,844,000	86,189,000
Cash flows from investing activities:	'	'	'
Additions to property, plant and equipment	-41,597,000	-19,845,000	-27,874,000
Additions to deferred turnaround costs	-1,241,000	-3,725,000	-18,910,000
Proceeds from asset dispositions	81,000	2,639,000	729,000
Net cash used in investing activities	-42,757,000	-20,931,000	-46,055,000
Cash flows from financing activities:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	1,996,000	36,000	2,289,000
Net reductions on revolving credit facility	'	-24,000,000	-59,000,000
Proceeds from sale of preferred stock	141,164,000	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	'
Dividends to stockholder	-114,338,000	-64,940,000	'
Dissolution of non-controlling interest	'	'	'
Proceeds from issuance of long term debt	'	'	352,021,000
Principal reductions of long-term debt	-129,439,000	-1,169,000	-325,076,000
Deferred financing costs	'	'	-10,878,000
Net cash used in financing activities	-100,617,000	-90,073,000	-40,644,000
Net (decrease) increase in cash and cash equivalents	20,997,000	120,880,000	-510,000
Cash and cash equivalents, beginning of year	137,540,000	16,660,000	17,170,000
Cash and cash equivalents, end of year	158,537,000	137,540,000	16,660,000
United Refining Asphalt, Inc [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash provided by operating activities	'	'	415,000
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:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	'	'	'
Net reductions on revolving credit facility	'	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	15,000,000
Dissolution of non-controlling interest	'	'	-15,000,000
Proceeds from issuance of long term debt	'	'	'
Principal reductions of long-term debt	'	'	'
Deferred financing costs	'	'	-415,000
Net cash used in financing activities	'	'	-415,000
Net (decrease) increase in cash and cash equivalents	'	'	'
Cash and cash equivalents, beginning of year	'	'	'
Cash and cash equivalents, end of year	'	'	'
Eliminations [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Net cash 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:	'	'	'
Distribution from Parent under the Tax Sharing Agreement	'	'	'
Net reductions on revolving credit facility	'	'	'
Proceeds from issuance of common stock of non-controlling interest	'	'	'
Dissolution of non-controlling interest	'	'	'
Proceeds from issuance of long term debt	'	'	'
Principal reductions of long-term debt	'	'	'
Deferred financing costs	'	'	'
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 year	'	'	'

Quarterly_Financial_Data_Unaud2

Quarterly Financial Data (Unaudited) - Schedule of Quarterly Financial Data (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	31-May-13	Feb. 28, 2013	Nov. 30, 2012	Aug. 31, 2012	31-May-12	Feb. 29, 2012	Nov. 30, 2011	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Text Block [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Net sales	$970,562	$883,520	$870,109	$957,062	$1,002,252	$935,798	$848,844	$944,031	$3,681,253	$3,730,925	$3,166,876
Operating Profit	22,274	83,688	114,823	107,823	104,926	126,913	10,561	115,950	328,608	358,350	33,332
Net income (loss)	$915	$44,559	$63,562	$59,647	$60,906	$68,101	($237)	$62,046	$168,683	$190,816	($7,408)

Quarterly_Financial_Data_Unaud3

Quarterly Financial Data (Unaudited) - Additional Information (Detail) (USD $)	3 Months Ended
	Aug. 31, 2012
Text Block [Abstract]	'
Write-off of facility	$20,221,000

Schedule_Valuation_and_Qualify

Schedule - Valuation and Qualifying Accounts (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2011
Valuation And Qualifying Accounts [Abstract]	'	'	'
Balance at Beginning of Period	$1,800	$1,800	$2,050
Charged to Costs and Expenses	1,680	1,015	1,347
Deductions	-1,680	-1,015	-1,597
Balance at End Of Period	$1,800	$1,800	$1,800