United Store 10-K 23 Nov 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2015	Nov. 23, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Aug. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	UNRF
Entity Registrant Name	UNITED REFINING CO
Entity Central Index Key	101,462
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 ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Current:
Cash and cash equivalents	$ 117,028	$ 99,037	$ 158,537	$ 137,540
Accounts receivable, net	81,567	92,391
Refundable income taxes		6,000
Inventories, net	206,066	151,472
Prepaid income taxes		13,674
Prepaid expenses and other assets	28,000	67,168
Amounts due from affiliated companies, net	393
Total current assets	433,054	429,742
Property, plant and equipment, net	347,757	317,519
Deferred financing costs, net	2,667	3,575
Goodwill	1,349	1,349
Trade name	10,500	10,500
Amortizable intangible assets, net	869	951
Deferred integrity and replacement costs, net	58,634	64,916
Deferred turnaround costs and other assets, net	30,636	41,912
Total assets	885,466	870,464
Current:
Current installments of long-term debt	1,556	1,551
Accounts payable	44,833	91,881
Accrued liabilities	17,911	$ 18,691
Income tax payable	7,397
Sales, use and fuel taxes payable	23,373	$ 20,550
Deferred income taxes	5,822	2,810
Amounts due to affiliated companies, net		1,521
Total current liabilities	100,892	137,004
Long term debt: less current installments	239,111	237,974
Deferred income taxes	55,921	44,140
Deferred retirement benefits	71,800	67,121
Total liabilities	$ 467,724	$ 486,239
Commitments and Contingencies
Stockholder's equity:
Common stock; $.10 par value per share-shares authorized 100; issued and outstanding 100	$ 0	$ 0
Additional paid-in capital	156,846	156,810
Retained earnings	263,464	222,495
Accumulated other comprehensive loss	(16,684)	(9,196)
Total stockholder's equity	417,742	384,225
Total liabilities and stockholder's equity	885,466	870,464
Series A Preferred Stock [Member]
Stockholder's equity:
Series A Preferred stock; $1,000 par value per share-shares authorized 25,000; issued and outstanding 14,116	$ 14,116	$ 14,116

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Aug. 31, 2015	Aug. 31, 2014	Jul. 26, 2013
Common stock, par value per share	$ 0.10	$ 0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, shares authorized			50,000
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 1,000	$ 1,000	$ 1,000
Preferred stock, shares authorized	25,000	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	Mar. 08, 2011	Aug. 31, 2015	May. 31, 2015	Feb. 28, 2015	Nov. 30, 2014	Aug. 31, 2014	May. 31, 2014	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Income Statement [Abstract]
Net sales		$ 708,241	$ 602,877	$ 580,904	$ 824,697	$ 989,515	$ 784,269	$ 773,719	$ 891,715	$ 2,716,719	$ 3,439,218	$ 3,681,253
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)										2,352,031	3,100,473	3,159,575
Losses on derivative contracts										0	0	2,319
Selling, general and administrative expenses										165,089	162,764	163,874
Depreciation, Amortization and Asset Impairments										41,554	31,804	26,877
Total costs and expenses										2,558,674	3,295,041	3,352,645
Operating income		$ 46,660	$ 64,454	$ 10,792	$ 36,139	$ 24,125	$ 12,801	$ 101,837	$ 5,414	158,045	144,177	328,608
Other expense:
Interest expense, net										(26,648)	(26,341)	(39,035)
Other, net										(3,869)	(2,897)	(3,819)
Loss on early extinguishment of debt	$ 1,245											(18,727)
Total other income (expense)										(30,517)	(29,238)	(61,581)
Income before income tax expense										127,528	114,939	267,027
Income tax expense:
Current										25,897	25,050	95,723
Deferred										19,580	18,776	2,621
Income tax expense										45,477	43,826	98,344
Net income										$ 82,051	$ 71,113	$ 168,683

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Statement of Comprehensive Income [Abstract]
Net income	$ 82,051	$ 71,113	$ 168,683
Other comprehensive (loss) income, net of taxes:
Unrecognized post-retirement (loss) income, net of taxes of $(4,787), $(1,384) and $8,003 for the years ended August 31, 2015, 2014 and 2013, respectively	(7,488)	(2,106)	12,447
Other comprehensive (loss) income	(7,488)	(2,106)	12,447
Total comprehensive income	$ 74,563	$ 69,007	$ 181,130

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Statement of Comprehensive Income [Abstract]
Unrecognized post retirement loss, taxes	$ (4,787)	$ (1,384)	$ 8,003

Consolidated Statements of Stoc

Consolidated Statements of Stockholder's Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]
Balance at Aug. 31, 2012	$ 141,276			$ 24,825	$ 135,988	$ (19,537)
Balance, Shares at Aug. 31, 2012		100
Other comprehensive income	12,447					12,447
Issuance of preferred stock	141,164		$ 14,116	127,048
Issuance of preferred stock, shares			14,116
Contribution from (distribution to) Parent under the Tax Sharing Agreement	1,996			1,996
Capital contribution related to purchase of assets	5,975			5,975
Net income	168,683				168,683
Dividends	(114,338)				(114,338)
Balance at Aug. 31, 2013	357,203		$ 14,116	159,844	190,333	(7,090)
Balance, Shares at Aug. 31, 2013		100	14,116
Other comprehensive income	(2,106)					(2,106)
Contribution from (distribution to) Parent under the Tax Sharing Agreement	(3,034)			(3,034)
Net income	71,113				71,113
Dividends	(38,951)				(38,951)
Balance at Aug. 31, 2014	384,225		$ 14,116	156,810	222,495	(9,196)
Balance, Shares at Aug. 31, 2014		100	14,116
Other comprehensive income	(7,488)					(7,488)
Contribution from (distribution to) Parent under the Tax Sharing Agreement	36			36
Net income	82,051				82,051
Dividends	(41,082)				(41,082)
Balance at Aug. 31, 2015	$ 417,742		$ 14,116	$ 156,846	$ 263,464	$ (16,684)
Balance, Shares at Aug. 31, 2015		100	14,116

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Cash flows from operating activities:
Net income	$ 82,051	$ 71,113	$ 168,683
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and asset impairments	44,027	34,147	29,279
Non cash portion of loss on early extinguishment of debt			5,313
Deferred income taxes	19,580	18,776	2,621
Loss on asset dispositions	928	1,205	1,119
Cash provided by (used in) working capital items	4,180	(8,700)	(40,311)
Change in operating assets and liabilities:
Other assets, net	480	736	538
Deferred retirement benefits	(7,596)	(6,044)	(2,871)
Total adjustments	61,599	40,120	(4,312)
Net cash provided by operating activities	143,650	111,233	164,371
Cash flows from investing activities:
Additions to property, plant and equipment	(50,249)	(49,264)	(41,597)
Additions to amortizable intangible assets	(100)
Additions to deferred turnaround costs	(3,616)	(42,195)	(1,241)
Additions to deferred integrity and replacement costs	(28,630)	(36,810)
Proceeds from asset dispositions	10	58	81
Net cash used in investing activities	(82,585)	(128,211)	(42,757)
Cash flows from financing activities:
Distribution from (to) Parent under the Tax Sharing Agreement	36	(3,034)	1,996
Proceeds from sale of preferred stock			141,164
Dividends to preferred shareholder and stockholder	(41,082)	(38,951)	(114,338)
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	(1,708)	(1,963)	(129,439)
Deferred financing costs	(320)
Net cash used in financing activities	(43,074)	(42,522)	(100,617)
Net increase (decrease) in cash and cash equivalents	17,991	(59,500)	20,997
Cash and cash equivalents, beginning of year	99,037	158,537	137,540
Cash and cash equivalents, end of period	117,028	99,037	158,537
Cash provided by (used in) working capital items:
Accounts receivable, net	10,824	32,805	(4,597)
Refundable income taxes	6,000	14,890	(20,890)
Inventories	(54,594)	(20,506)	25,254
Prepaid income taxes	13,674	(13,674)
Prepaid expenses and other assets	39,168	(25,075)	(22,280)
Amounts due from/to affiliated companies, net	(1,914)	1,087	523
Accounts payable	(18,418)	9,081	11,967
Derivative liability			(9,098)
Accrued liabilities	(780)	(24)	1,799
Income taxes payable	7,397	(8,587)	(20,344)
Sales, use and fuel taxes payable	2,823	1,303	(2,645)
Total Change	4,180	(8,700)	(40,311)
Cash paid during the period for:
Interest	25,543	25,561	38,806
Income taxes	17,871	49,366	135,412
Non-cash investing and financing activities:
Deferred integrity and replacement costs		28,630
Property additions and capital leases	$ 1,605	$ 241	$ 15,037

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Aug. 31, 2015
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. and Kiantone Pipeline Corporation (collectively, the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. The Company is a petroleum refiner and marketer in its primary market area of Western New York and Northwestern Pennsylvania. Operations are organized into two business segments: wholesale and retail. The wholesale segment is responsible for the acquisition of crude oil, petroleum refining, supplying petroleum products to the retail segment and the marketing of petroleum products to wholesale and industrial customers. The retail segment operates a network of Company operated retail units under the Red Apple Food Mart ® ® ® ® ® 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, 2015, the Company had no derivative instruments outstanding as part of its risk management strategy. For the fiscal years ended August 31, 2015, 2014 and 2013 the Company recognized $0, $0 and $2,319,000 of losses 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 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 Integrity and Replacement Costs The Company and Kiantone Pipeline Corporation, a subsidiary of the Company, and Enbridge Energy Limited Partnership (“EELP”) and Enbridge Pipelines, Inc. (“EPI” and, together with EELP, the “Carriers”), entered into a letter agreement dated July 31, 2014, as amended, (the “Letter Agreement”) with respect to a pipeline (“Line 10”) owned by the Carriers, which transports crude oil from Canada to the Company’s Kiantone Pipeline. Pursuant to the Letter Agreement, the Company agreed to fund certain integrity costs necessary to maintain Line 10, and agreed to pay for half the cost of replacing certain portions of Line 10. The integrity and replacement costs, are deferred when incurred and amortized on a straight-line basis over the period of benefit, which is approximately 11 years. As of August 31, 2015 and 2014, net deferred integrity and replacement costs amounted to $58,634,000 and $64,916,000, respectively. Amortization expense of $6,282,000, $524,000 and $0 is included in depreciation and amortization for the fiscal years ended August 31, 2015, 2014 and 2013, respectively. 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, 2015 and 2014, deferred turnaround costs included in Deferred Turnaround Costs and Other Assets, amounted to $28,489,000 and $39,352,000, which are net of accumulated amortization of $20,888,000 and $10,616,000, respectively. Amortization expense included in Costs of Goods Sold for the fiscal years ended August 31, 2015, 2014 and 2013 amounted to $14,479,000, $11,319,000 and $7,082,000, 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 $246,636,000, $238,332,000 and $225,125,000 for the years ended August 31, 2015, 2014 and 2013, respectively. Cost Classifications Our Costs of Goods Sold (which excludes depreciation and amortization on property, plant and equipment and losses on derivative contracts) include 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 include 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. With few exceptions, the Company is no longer subject to income tax examinations by U.S. federal, state or local tax authorities for years before fiscal 2012. 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 15% and 14% of its cost of goods sold from one vendor during the fiscal years ended August 31, 2015 and 2014, 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 $0 and $0 in accounts payable for the years ended August 31, 2015 and 2014 to this 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 Company’s reporting units exceeded their carrying values. The fair value of the tradename exceeded its carrying value. 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. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) Topic 605, Revenue Recognition Subtopic 605-35, Revenue Recognition-Construction-Type and Production-Type Contracts 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, 2015
Receivables [Abstract]
Accounts Receivable, Net	2. Accounts Receivable, Net As of August 31, 2015 and 2014, accounts receivable were net of allowance for doubtful accounts of $850,000 and $1,070,000, respectively.

Inventories

Inventories	12 Months Ended
	Aug. 31, 2015
Inventory Disclosure [Abstract]
Inventories	3. Inventories Inventories consist of the following: August 31, 2015 2014 (in thousands) Crude Oil $ 60,209 $ 36,667 Petroleum Products 92,452 63,252 Total LIFO 152,661 99,919 Merchandise 24,277 23,983 Supplies 29,128 27,570 Total FIFO 53,405 51,553 Total Inventory $ 206,066 $ 151,472 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, 2015 and 2014, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $6,201,000 and $109,711,000, respectively. For the fiscal years ended August 31, 2015 and 2014, the Company recorded a charge to Costs of Goods Sold from a LIFO layer liquidation of $0 and $1,095,000, respectively.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Aug. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	4. Property, Plant and Equipment Property, plant and equipment is summarized as follows: August 31, 2015 2014 (in thousands) Refinery equipment $ 378,877 $ 361,822 Marketing (i.e. retail outlets) 141,726 131,870 Transportation 12,951 12,477 Construction-in-progress 65,970 44,914 599,524 551,083 Less: Accumulated depreciation 251,767 233,564 $ 347,757 $ 317,519 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., and United Metro Energy Corp. (“UMEC”), a subsidiary of the Company’s parent company 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 the Company and UMEC having a common owner, the Company recorded the acquisition of the biodiesel facility based on the carrying value of all assets acquired by its parent and UMEC from Metro Fuel Oil Corp., or $20,735,000. The difference between the carrying value of the biodiesel facility 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 fiscal 2016. As of August 31, 2015 the remaining cost of the project is expected to be about $30,000,000.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Aug. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	5. Goodwill and Intangible Assets As of August 31, 2015 and 2014, the Company’s trade name, goodwill and amortizable intangible assets, included in the Company’s retail segment, were as follows: Weighted Average Remaining August 31, 2015 August 31, 2014 Gross Carrying Accumulated Gross Carrying Accumulated (in thousands) Amortizable intangible assets: Deed restrictions 11 yrs. $ 800 $ 437 $ 800 $ 405 Leasehold covenants 7 yrs. 1,590 1,084 1,490 934 $ 2,390 $ 1,521 $ 2,290 $ 1,339 Non-amortizable assets: Tradename $ 10,500 $ — $ 10,500 $ — Goodwill $ 1,349 $ — $ 1,349 $ — Amortization expense for the fiscal years ended August 31, 2015, 2014 and 2013 amounted to $115,000, $106,000 and $107,000, respectively. Amortization expense for intangible assets subject to amortization for each of the years in the five-year period ending August 31, 2020 is estimated to be $126,000, $127,000, $126,000, $127,000 and $67,000.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Aug. 31, 2015
Payables and Accruals [Abstract]
Accrued Liabilities	6. Accrued Liabilities Accrued liabilities include the following: August 31, 2015 2014 (in thousands) Interest $ 119 $ 104 Payrolls and benefits 15,974 16,972 Other 1,818 1,615 $ 17,911 $ 18,691

Leases

Leases	12 Months Ended
	Aug. 31, 2015
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, 2015 and 2014, capitalized lease obligations, included in long-term debt, amounted to $4,212,000 and $3,021,000, respectively, inclusive of current portion of $124,000 and $109,000, respectively. The related assets (retail gas stations and convenience stores) as of August 31, 2015 and 2014 amounted to $3,732,000 and $2,620,000, net of accumulated amortization of $956,000 and $869,000, respectively. Lease amortization amounting to $207,000, $185,000 and $145,000 for the years ended August 31, 2015, 2014 and 2013, respectively is included in depreciation and amortization expense. Future minimum lease payments as of August 31, 2015 are summarized as follows: Year ended August 31, Capital Operating (in thousands) 2016 $ 713 $ 13,409 2017 713 11,898 2018 713 9,638 2019 677 8,509 2020 641 6,163 Thereafter 7,667 11,049 Total minimum lease payments 11,124 60,666 Less: Minimum sublease rents — — Net minimum lease payments 11,124 $ 60,666 Less: Amount representing interest 6,912 Present value of net minimum lease payments $ 4,212 Net rent expense for operating leases amounted to $13,728,000, $13,243,000 and $13,135,000 for the years ended August 31, 2015, 2014 and 2013, respectively.

Credit Facility

Credit Facility	12 Months Ended
	Aug. 31, 2015
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: a) 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 $268,914,000 as of August 31, 2015. 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, 2015 and 2014, there were no Base-Rate borrowings nor Euro-Rate borrowings outstanding under the agreement. $8,753,000 of letters of credit were outstanding under the agreement as of August 31, 2015 and 2014, respectively. The weighted average interest rate for Base-Rate borrowing for the years ended August 31, 2015 and 2014 was 4.00%, respectively. The weighted average interest rate for Euro-Rate borrowings for the years ended August 31, 2015 and 2014 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. See Note 21 to “Consolidated Financial Statements”.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Aug. 31, 2015
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 $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, 2015 the Company is in compliance with covenants under the facility and the Indenture. Subsequent to August 31, 2015, the Company refinanced the Senior Secured Notes due 2018. See Note 21 to “Consolidated Financial Statements”. A summary of long-term debt is as follows: August 31, 2015 2014 (in thousands) Long-term debt: 10.50% Senior Secured Notes due February 28, 2018, net of unamortized discount of $3,791 and $5,036, respectively $ 233,459 $ 232,214 Other long-term debt 7,208 7,311 240,667 239,525 Less: Current installments of long-term debt 1,556 1,551 Total long-term debt, less current installments $ 239,111 $ 237,974 The principal amount of long-term debt matures as follows: Year ended August 31, (in thousands) 2016 $ 1,556 2017 1,071 2018 237,676 2019 345 2020 279 Thereafter 3,531 244,458 Unamortized discount 3,791 Total $ 240,667 The following financing costs have been deferred and are being amortized to expense over the term of the related debt: August 31, 2015 2014 (in thousands) Beginning balance $ 8,881 $ 8,881 Current year additions 320 — Total financing costs 9,201 8,881 Less: Accumulated amortization 6,534 5,306 $ 2,667 $ 3,575 Amortization expense for the fiscal years ended August 31, 2015, 2014 and 2013 amounted to $1,228,000, $1,228,000 and $1,669,000, respectively.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Aug. 31, 2015
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, 2015, 2014 and 2013: Pension Benefits Other Post-Retirement Benefits 2015 2014 2013 2015 2014 2013 (in thousands) Service cost $ 626 $ 597 $ 652 $ 608 $ 774 $ 940 Interest cost on benefit obligation 4,850 5,204 4,511 1,656 2,072 1,884 Expected return on plan assets (6,351 ) (5,569 ) (5,160 ) — — — Amortization and deferrals 724 697 1,210 (3,152 ) (1,860 ) 123 Net periodic benefit (income) cost $ (151 ) $ 929 $ 1,213 $ (888 ) $ 986 $ 2,947 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, 2015 and 2014 (in thousands): Pension Benefits Other Post-Retirement 2015 2014 2015 2014 Current year actuarial (gain) / loss $ 15,160 $ 4,702 $ (5,313 ) $ 162 Amortization of actuarial gain / (loss) (724 ) (697 ) (4,199 ) (5,073 ) Current year prior service (credit) / cost — — — (2,537 ) Amortization of prior service credit / (cost) — — 7,351 6,933 Total recognized in other comprehensive (income) / loss $ 14,436 $ 4,005 $ (2,161 ) $ (515 ) Total recognized in net periodic benefit cost and other comprehensive (income)/loss $ 14,285 $ 4,934 $ (3,049 ) $ 471 The following table summarizes the change in benefit obligations and fair values of plan assets for the years ended August 31, 2015 and 2014: Pension Benefits Other Post-Retirement 2015 2014 2015 2014 (in thousands) Change in benefit obligation: Benefit obligation beginning of year $ 119,209 $ 107,141 $ 43,713 $ 45,700 Service cost 626 597 608 774 Interest cost 4,850 5,204 1,656 2,073 Plan amendments — — — (2,538 ) Curtailment — (69 ) — — Medicare part D subsidy on benefits paid — — 148 — Actuarial (gains) / losses 5,299 10,816 (5,313 ) 162 Benefits paid (5,494 ) (4,480 ) (2,599 ) (2,458 ) Projected benefit obligation end of year 124,490 119,209 38,213 43,713 Change in plan assets: Fair values of plan assets beginning of year 93,245 80,224 — — Actual return on plan assets (3,509 ) 11,613 — — Company contributions 4,372 5,888 2,599 2,458 Benefits paid (5,494 ) (4,480 ) (2,599 ) (2,458 ) Fair values of plan assets end of year 88,614 93,245 — — Unfunded status $ 35,876 $ 25,964 $ 38,213 $ 43,713 Amounts recognized in the balance sheet consist of: Current liability $ — $ — $ 2,520 $ 2,839 Noncurrent liability 35,876 25,964 35,693 40,874 Net amount recognized $ 35,876 $ 25,964 $ 38,213 $ 43,713 Note: For plans with assets less than the accumulated benefit obligation (ABO), the aggregate ABO is $124,490,000 and $119,209,000, while the aggregate asset value is $88,614,000 and $93,245,000 for the years ended August 31, 2015 and 2014, respectively. Amounts recognized in Accumulated Other Comprehensive Income: Pension Benefits Other Post-Retirement 2015 2014 2015 2014 (in thousands) Accumulated net actuarial loss $ (43,848 ) $ (29,411 ) $ (19,953 ) $ (29,465 ) Accumulated prior service cost — — 35,371 42,722 Net amount recognized, before tax effect $ (43,848 ) $ (29,411 ) $ 15,418 $ 13,257 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 2015 2014 2015 2014 Discount rate 4.40% - 4.50% 4.00% - 4.20% 4.15% 3.85% Rate of compensation increase 3.00% 3.00% N/A N/A Health care cost trend Initial trend N/A N/A 7.00% 7.00% Ultimate trend N/A N/A 5.00% 5.00% Year ultimate reached N/A N/A 2025 2025 The discount rate assumptions at August 31, 2015 and 2014 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 2015 2014 2015 2014 Discount rate 4.00% - 4.20% 4.80% - 5.00% 3.85% 4.60% Expected return on plan assets 5.00% - 7.00% 5.00% - 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 7.00% 7.00% Ultimate trend N/A N/A 5.00% 5.00% Year ultimate reached N/A N/A 2025 2022 For measurement purposes, the assumed annual rate of increase in the per capita cost of covered medical and dental benefits was 7.00% and 7.00% for 2015 and 2014, respectively. The rates were assumed to decrease gradually to 5% for medical benefits until 2025 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 (in thousands) Effect on total of service and interest cost components $ 51 $ (49 ) Effect on post-retirement benefit obligation $ 1,419 $ (1,332 ) 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 Consolidated Balance Sheets follows: August 31, 2015 2014 (in thousands) Accrued pension benefits $ 35,876 $ 25,964 Accrued other post-retirement benefits 38,213 43,713 74,089 69,677 Current portion of above benefits, included in payrolls and benefits in accrued liabilities (2,520 ) (2,839 ) Supplemental pension and other deferred compensation benefits 231 283 Deferred retirement benefits $ 71,800 $ 67,121 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, 2015 and 2014 is as follows (in thousands): Asset Category August 31, 2015 Level 1 Level 2 Level 3 Cash Equivalents $ 222 $ 222 $ — $ — Mutual Funds 57,364 57,364 — — Equities 31,028 31,028 — — Fixed Income — — — — Total $ 88,614 $ 88,614 $ — $ — Asset Category August 31, 2014 Level 1 Level 2 Level 3 Cash Equivalents $ 180 $ 180 $ — $ — Mutual Funds 45,634 45,634 — — Equities 47,431 47,431 — — Fixed Income — — — — Total $ 93,245 $ 93,245 $ — $ — The pension plans weighted-average target allocation for the year ended August 31, 2015 and strategic asset allocation matrix as of August 31, 2015 and 2014 are as follows: Target Plan Assets 8/31 Asset Category 2015 2015 2014 Equity Securities 50 - 75 % 67 % 51 % Debt Securities 20 - 50 % 25 % 49 % Alternative Investments 0 - 15 % 7 % 0 % Cash/Cash Equivalents 0 - 10 % 1 % 0 % 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 2016 are as follow: Estimated 2016 Amortization Pension Other Post-Retirement (in thousands) Prior service cost (credit) amortization $ — $ (7,351 ) Net loss amortization 1,270 2,789 Total $ 1,270 $ (4,562 ) 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 Gross (Subsidy receipts) (in thousands) FYE 8/31/2016 (expected) $ 4,922 $ 2,481 $ (261 ) Expected Benefit Payments for FYE 8/31 2016 $ 5,820 $ 2,572 $ (261 ) 2017 6,190 2,712 (294 ) 2018 6,450 2,933 (326 ) 2019 6,823 3,252 (361 ) 2020 7,205 3,629 (395 ) 2021 - 2025 39,369 22,135 (429 ) 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 $4,185,000, 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 $2,767,000, $2,752,000 and $2,604,000 for the years ended August 31, 2015, 2014 and 2013, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Aug. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes Income tax expense consists of: Year Ended August 31, 2015 2014 2013 (in thousands) Federal: Current $ 25,298 $ 20,431 $ 78,569 Deferred 16,671 14,453 4,154 41,969 34,884 82,723 State: Current 599 4,619 17,154 Deferred 2,909 4,323 (1,533 ) 3,508 8,942 15,621 $ 45,477 $ 43,826 $ 98,344 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 is as follows: Year Ended August 31, 2015 2014 2013 (in thousands) U. S. federal income taxes at the statutory rate $ 44,649 $ 40,243 $ 93,465 State income taxes, net of Federal benefit 2,245 5,758 10,113 Domestic production activity deduction (1,225 ) (2,068 ) (5,391 ) Permanent items 538 405 863 Employment credits (703 ) (845 ) (722 ) Other (27 ) 333 16 Income tax expense $ 45,477 $ 43,826 $ 98,344 Deferred income tax liabilities (assets) are comprised of the following: August 31, 2015 2014 (in thousands) Current deferred income tax liabilities (assets): Inventory valuation $ 6,911 $ 5,901 Accounts receivable allowance (348 ) (442 ) Accrued liabilities (3,312 ) (3,863 ) Other 2,571 1,214 5,822 2,810 Deferred income tax liabilities (assets): Property, plant and equipment 87,765 71,540 Accrued liabilities (28,740 ) (26,924 ) State net operating loss carryforwards (7,695 ) (7,927 ) Valuation allowance 2,577 2,837 Other 2,014 4,614 55,921 44,140 Net deferred income tax liability $ 61,743 $ 46,950 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 $78,000,000 and $40,000,000, respectively, which will expire between fiscal year 2022 and 2031. Pennsylvania limits the amount of net operating loss carry forwards which can be used to offset Pennsylvania taxable income to the greater of $4,000,000 or 25% 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 $2,577,000 and $2,837,000 at August 31, 2015 and 2014, respectively, for Pennsylvania net operating loss carry forwards not anticipated to be realized before expiration.

Disclosures About Fair Value of

Disclosures About Fair Value of Financial Instruments	12 Months Ended
	Aug. 31, 2015
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, 2015, the carrying amount and estimated fair value of these debt instruments approximated $240,667,000 and $257,303,000, respectively.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Aug. 31, 2015
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 share per annum; • The Series A Preferred Stock shall have no voting rights unless otherwise required by law except in limited circumstances relating to amendments to URC’s certificate of incorporation or amendments to the rights and preferences of the Series A Preferred Stock; • 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 Co

Transactions with Affiliated Companies	12 Months Ended
	Aug. 31, 2015
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, 2015, 2014 and 2013, $5,360,000, $5,360,000 and $5,319,000 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, 2015, 2014 and 2013, the Company billed the affiliate $1,301,000, $1,207,000 and $1,229,000 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, 2015 and 2014, the Company had a payable to the affiliate of $296,000 and $151,000, respectively, under the terms of the agreement, which is included in Amounts Due To/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, 2015, 2014 and 2013, the Company billed the affiliate $2,325,000, $2,165,000 and $2,219,000, 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, 2015, 2014 and 2013, net sales to the affiliate amounted to $131,326,000, $191,828,000 and $207,104,000, respectively. As of August 31, 2015 and 2014, the Company had a payable to the affiliate of $1,106,000 and $1,355,000, 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, 2015, 2014 and 2013, 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, 2015, 2014 and 2013 amounted to $36,000, $(3,034,000) and $1,996,000, respectively and have been recorded as a capital contribution (distribution). As of August 31, 2015 and 2014, the Company had a receivable from the Parent of $2,500,000 and $0, respectively, under the terms of the Tax Sharing Agreement. During the years ended August 31, 2015, 2014 and 2013, the Company incurred $420,000, $420,000 and $420,000, 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 A. 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 years ended August 31, 2015, 2014 and 2013 the Company made $200,000, $200,000 and $152,000, respectively, of rent payments to a related entity for the lease of a convenience store. During the years ended August 31, 2015, 2014 and 2013, the Company paid $4,774,000, $4,399,000 and $0, respectively, to a related captive insurance company (“Captive”). The Captive was established in fiscal 2014 and will provide the Company with “stop-loss” protection in the area of worker’s compensation, general liability and automobile liability. During the year ended August 31, 2015, the Company made payments to an insurance company for two of its affiliates totaling $283,000, which is included as a receivable in Amounts Due From Affiliated Companies, net. During the year ended August 31, 2015, the Parent made payments to an insurance company on behalf of the Company totaling $900,000, which is included as a payable in Amounts Due From Affiliated Companies, net. The Company receives engineering services from a subsidiary of our Parent company to assist with the construction of its biodiesel facility in Brooklyn, New York. During the fiscal years ended August 31, 2015 and 2014 the Company paid $349,000 and $475,000 to this entity for such services. At August 31, 2015, the Company had a payable to the Parent subsidiary of $88,000.

Environmental Matters and Other

Environmental Matters and Other Contingencies	12 Months Ended
	Aug. 31, 2015
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, 2015
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 ® ® ® ® ® 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, 2015 2014 2013 (in thousands) Net Sales Retail $ 1,347,291 $ 1,688,467 $ 1,721,625 Wholesale 1,369,428 1,750,751 1,959,628 $ 2,716,719 $ 3,439,218 $ 3,681,253 Intersegment Sales Wholesale $ 566,853 $ 875,264 $ 904,526 Operating Income Retail $ 32,362 $ 14,502 $ 7,520 Wholesale 125,683 129,675 321,088 $ 158,045 $ 144,177 $ 328,608 Depreciation, Amortization and Asset Impairments Retail $ 7,288 $ 6,566 $ 6,153 Wholesale 34,266 25,238 20,724 $ 41,554 $ 31,804 $ 26,877 Capital Expenditures (including non-cash portion) Retail $ 13,635 $ 11,271 $ 17,065 Wholesale 38,219 38,234 39,569 $ 51,854 $ 49,505 $ 56,634 August 31, 2015 2014 Total Assets Retail $ 178,200 $ 186,277 Wholesale 707,266 684,187 $ 885,466 $ 870,464

Subsidiary Guarantors

Subsidiary Guarantors	12 Months Ended
	Aug. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [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, 2015 United Guarantors Eliminations United Refining Assets Current: Cash and cash equivalents $ 106,237 $ 10,791 $ — $ 117,028 Accounts receivable, net 51,196 30,371 — 81,567 Inventories, net 176,320 29,746 — 206,066 Prepaid expenses and other assets 20,785 7,215 — 28,000 Amounts due from affiliated companies, net 1,883 (1,490 ) — 393 Intercompany 18,008 77,563 (95,571 ) — Total current assets 374,429 154,196 (95,571 ) 433,054 Property, plant and equipment, net 217,375 130,382 — 347,757 Deferred financing costs, net 2,667 — — 2,667 Goodwill and other non-amortizable assets — 11,849 — 11,849 Amortizable intangible assets, net — 869 — 869 Deferred integrity and replacement costs, net 58,634 — — 58,634 Deferred turnaround costs & other assets 25,410 5,226 — 30,636 Investment in subsidiaries 108,972 — (108,972 ) — $ 787,487 $ 302,522 $ (204,543 ) $ 885,466 Liabilities and Stockholder’s Equity Current: Current installments of long-term debt $ 447 $ 1,109 $ — $ 1,556 Accounts payable 24,244 20,589 — 44,833 Accrued liabilities 10,856 7,055 — 17,911 Income taxes payable (33,092 ) 40,489 — 7,397 Sales, use and fuel taxes payable 18,366 5,007 — 23,373 Deferred income taxes 6,560 (738 ) — 5,822 Intercompany — 95,571 (95,571 ) — Total current liabilities 27,381 169,082 (95,571 ) 100,892 Long term debt: less current installments 233,911 5,200 — 239,111 Deferred income taxes 39,179 16,742 — 55,921 Deferred retirement benefits 69,274 2,526 — 71,800 Total liabilities 369,745 193,550 (95,571 ) 467,724 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 156,846 16,626 (16,626 ) 156,846 Retained earnings 263,464 93,978 (93,978 ) 263,464 Accumulated other comprehensive loss (16,684 ) (1,650 ) 1,650 (16,684 ) Total stockholder’s equity 417,742 108,972 (108,972 ) 417,742 $ 787,487 $ 302,522 $ (204,543 ) $ 885,466 CONDENSED CONSOLIDATING BALANCE SHEETS (in thousands) August 31, 2014 United Guarantors Eliminations United Refining Assets Current: Cash and cash equivalents $ 79,356 $ 19,681 $ — $ 99,037 Accounts receivable, net 51,452 40,939 — 92,391 Refundable income taxes 6,000 — — 6,000 Inventories, net 122,161 29,311 — 151,472 Prepaid income taxes 16,918 (3,244 ) — 13,674 Prepaid expenses and other assets 62,889 4,279 — 67,168 Intercompany 127,105 1,116 (128,221 ) — Total current assets 465,881 92,082 (128,221 ) 429,742 Property, plant and equipment, net 199,703 117,816 — 317,519 Deferred financing costs, net 3,575 — — 3,575 Goodwill and other non-amortizable assets — 11,849 — 11,849 Amortizable intangible assets, net — 951 — 951 Deferred integrity and replacement costs, net 64,916 — — 64,916 Deferred turnaround costs & other assets 39,302 2,610 — 41,912 Investment in subsidiaries 35,811 — (35,811 ) — $ 809,188 $ 225,308 $ (164,032 ) $ 870,464 Liabilities and Stockholder’s Equity Current: Current installments of long-term debt $ 519 $ 1,032 $ — $ 1,551 Accounts payable 64,965 26,916 — 91,881 Accrued liabilities 12,315 6,376 — 18,691 Sales, use and fuel taxes payable 16,037 4,513 — 20,550 Deferred income taxes 3,770 (960 ) — 2,810 Amounts due to affiliated companies, net — 1,521 — 1,521 Intercompany — 128,221 (128,221 ) — Total current liabilities 97,606 167,619 (128,221 ) 137,004 Long term debt: less current installments 232,946 5,028 — 237,974 Deferred income taxes 28,816 15,324 — 44,140 Deferred retirement benefits 65,595 1,526 — 67,121 Total liabilities 424,963 189,497 (128,221 ) 486,239 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 156,810 16,626 (16,626 ) 156,810 Retained earnings 222,495 20,143 (20,143 ) 222,495 Accumulated other comprehensive loss (9,196 ) (976 ) 976 (9,196 ) Total stockholder’s equity 384,225 35,811 (35,811 ) 384,225 $ 809,188 $ 225,308 $ (164,032 ) $ 870,464 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2015 United Guarantors Eliminations United Refining Net sales $ 1,936,281 $ 1,439,016 $ (658,578 ) $ 2,716,719 Costs and expenses: Costs of goods sold (exclusive of depreciation and amortization) 1,837,318 1,173,291 (658,578 ) 2,352,031 Selling, general and administrative expenses 25,182 139,907 — 165,089 Depreciation and amortization expense 33,191 8,363 — 41,554 1,895,691 1,321,561 (658,578 ) 2,558,674 Operating income 40,590 117,455 — 158,045 Other expense: Interest expense, net (25,621 ) (1,027 ) — (26,648 ) Other, net (4,087 ) 218 — (3,869 ) Equity in net income of subsidiaries 73,834 — (73,834 ) — 44,126 (809 ) (73,834 ) (30,517 ) Income before income tax expense 84,716 116,646 (73,834 ) 127,528 Income tax (benefit) expense Current (14,845 ) 40,742 — 25,897 Deferred 17,510 2,070 — 19,580 2,665 42,812 — 45,477 Net income $ 82,051 $ 73,834 $ (73,834 ) $ 82,051 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2014 United Guarantors Eliminations United Refining Net sales $ 2,626,015 $ 1,692,936 $ (879,733 ) $ 3,439,218 Costs and expenses: Costs of goods sold (exclusive of depreciation and amortization) 2,445,839 1,534,367 (879,733 ) 3,100,473 Selling, general and administrative expenses 24,441 138,323 — 162,764 Depreciation and amortization expense 24,182 7,622 — 31,804 2,494,462 1,680,312 (879,733 ) 3,295,041 Operating income 131,553 12,624 — 144,177 Other expense: Interest expense, net (25,368 ) (973 ) — (26,341 ) Other, net (3,298 ) 401 — (2,897 ) Equity in net income of subsidiaries 7,890 — (7,890 ) — (20,776 ) (572 ) (7,890 ) (29,238 ) Income before income tax expense 110,777 12,052 (7,890 ) 114,939 Income tax expense Current 21,478 3,572 — 25,050 Deferred 18,186 590 — 18,776 39,664 4,162 — 43,826 Net income $ 71,113 $ 7,890 $ (7,890 ) $ 71,113 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2013 United Guarantors Eliminations United Refining 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 income 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 CASH FLOWS (in thousands) Year Ended August 31, 2015 United Guarantors Eliminations United Refining Net cash provided by operating activities $ 128,665 $ 14,985 $ — $ 143,650 Cash flows from investing activities: Additions to property, plant and equipment (30,451 ) (19,798 ) — (50,249 ) Additions to amortizable intangible assets — (100 ) — (100 ) Additions to deferred turnaround costs (705 ) (2,911 ) — (3,616 ) Additions to deferred integrity and replacement costs (28,630 ) — — (28,630 ) Proceeds from asset dispositions 5 5 — 10 Net cash used in investing activities (59,781 ) (22,804 ) — (82,585 ) Cash flows from financing activities: Distribution from Parent under the Tax Sharing Agreement 36 — — 36 Dividends to preferred shareholder and stockholder (41,082 ) — — (41,082 ) Principal reductions of long-term debt (637 ) (1,071 ) — (1,708 ) Deferred financing costs (320 ) — — (320 ) Net cash used in financing activities (42,003 ) (1,071 ) — (43,074 ) Net increase (decrease) in cash and cash equivalents 26,881 (8,890 ) — 17,991 Cash and cash equivalents, beginning of year 79,356 19,681 — 99,037 Cash and cash equivalents, end of period $ 106,237 $ 10,791 $ — $ 117,028 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (in thousands) Year Ended August 31, 2014 United Guarantors Eliminations United Refining Net cash provided by operating activities $ 92,535 $ 18,698 $ — $ 111,233 Cash flows from investing activities: Additions to property, plant and equipment (33,069 ) (16,195 ) — (49,264 ) Additions to deferred turnaround costs (41,850 ) (345 ) — (42,195 ) Additions to deferred integrity and replacement costs (36,810 ) — — (36,810 ) Proceeds from asset dispositions 56 2 — 58 Net cash used in investing activities (111,673 ) (16,538 ) — (128,211 ) Cash flows from financing activities: Distribution to Parent under the Tax Sharing Agreement (3,034 ) — — (3,034 ) Dividends to preferred shareholder and stockholder (38,951 ) — — (38,951 ) Proceeds from issuance of long term debt — 1,426 — 1,426 Principal reductions of long-term debt (907 ) (1,056 ) — (1,963 ) Net cash (used in) provided by financing activities (42,892 ) 370 — (42,522 ) Net (decrease) increase in cash and cash equivalents (62,030 ) 2,530 — (59,500 ) Cash and cash equivalents, beginning of year 141,386 17,151 — 158,537 Cash and cash equivalents, end of period $ 79,356 $ 19,681 $ — $ 99,037 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (in thousands) Year Ended August 31, 2013 United Guarantors Eliminations United Refining 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

Quarterly Financial Data (unaud

Quarterly Financial Data (unaudited)	12 Months Ended
	Aug. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (unaudited)	18. Quarterly Financial Data (unaudited) Net Sales Operating Net (in thousands) 2015 First Quarter $ 824,697 $ 36,139 $ 17,614 Second Quarter 580,904 10,792 1,603 Third Quarter 602,877 64,454 34,707 Fourth Quarter 708,241 46,660 28,127 2014 First Quarter $ 891,715 $ 5,414 $ (1,087 ) Second Quarter 773,719 101,837 57,670 Third Quarter 784,269 12,801 3,232 Fourth Quarter 989,515 24,125 11,298

Put and Call Option Agreement

Put and Call Option Agreement	12 Months Ended
	Aug. 31, 2015
Text Block [Abstract]
Put and Call Option Agreement	19. Put and Call Option Agreement On April 8, 2015 (the “Execution Date”), the Company entered into a Put and Call Option Agreement with each of Enbridge Energy Limited Partnership (“Enbridge LP”) and Enbridge Pipelines Inc. (“Enbridge Inc.” and, together with Enbridge LP, the “Carriers”). The Put and Call Option Agreement entered into with Enbridge LP (the “U.S. Agreement”) is substantially similar to the Put and Call Option Agreement entered into with Enbridge Inc. (the “Canadian Agreement” and, together with the U.S. Agreement, the “Put and Call Agreement”). The Put and Call Agreement was contemplated in that certain Letter Agreement, originally executed on July 31, 2014 and last amended on April 8, 2015 (the “Letter Agreement”), between the Company and the Carriers relating to approximately 88.85 miles of pipeline owned by the Carriers, which transports crude oil from Canada to the Company’s Kiantone Pipeline in West Seneca, New York, and serves the Company’s refinery in Warren, Pennsylvania (“Line 10”). The Letter Agreement related to the parties’ agreement concerning funding certain integrity and replacement costs for Line 10. The Carriers own the pipeline facilities generally identified as Line 10, including real property interests through and under which Line 10 passes, the Carriers’ assignable permits related to the ownership and operation of Line 10, as well as personal property, contract rights, records and incidental rights held solely in connection with Line 10 (collectively, the “Assets”). Pursuant to the Letter Agreement, the Company agreed to fund certain integrity costs necessary to maintain Line 10 (the “Integrity Costs”), which was paid August 14, 2014, which aggregated $36 million for the calendar year 2014. Pursuant to the Letter Agreement, the Carriers agreed to reconcile their actual expenses for the integrity maintenance and refund any excess payments made by the Company. The parties agreed to apply any credit to the Company as a result of such reconciliation to amounts owed by the Company for Subsequent Year Pipe Replacement Costs (as defined below). For each subsequent calendar year through the earlier of the expiration or closing of the purchase rights granted to the Company pursuant to the Put and Call Agreement, the Carriers will provide the Company with an invoice for the Integrity Costs for such calendar year (“Subsequent Year Integrity Costs”). The Carriers’ actual expenses with respect to the integrity maintenance and pipe replacement will be reconciled against the Subsequent Year Integrity and Pipe Replacement Costs similarly to the reconciliation for calendar year 2014. In addition, the Company agreed to pay for half the cost of replacing certain portions of Line 10 in accordance with a plan agreed to between the Company Parties and the Carriers. The Company will pay 50% of the estimated expenses of the replacement project for each segment of Line 10 to be replaced (the “Replacement Costs”) within 30 days of its receipt of an invoice for the same, along with a project management fee of 2 1 / 4 %. Each Carrier will initially fund the remaining 50% of the Replacement Costs during construction, provided that the Company will reimburse the Carriers for their actual cost of funds during the construction process. Once construction is complete and each replaced segment of Line 10 is put into service, and assuming the Company has not exercised its rights to purchase Line 10 pursuant to the Put and Call Agreement, the Company will repay the Carriers the 50% of the Replacement Costs they funded over a 10 year period. On November 12, 2015, pursuant to the Letter Agreement, the Company made a payment to the Carriers in the amount of $60,700,000 for Subsequent Year Pipe Replacement Costs, which amount reflects credits received by the Company upon reconciliation of the Integrity Costs funded in fiscal 2014. Kiantone, as the owner of the Kiantone Pipeline, has agreed to guaranty any and all payments due by the Company pursuant to the Letter Agreement. Pursuant to the Put and Call Agreement, the Carriers granted the Company a right (the “Call Option”) to purchase all of the Assets and the Company granted the Carriers the right to put all the Assets to the Company (the “Put Option” and, together with the Call Option, the “Purchase Options”) subject to the terms and conditions of the Put and Call Agreement. The Carrier’s Put Option is exercisable beginning on the date that is the earlier of (a) January 1, 2026 and (b) the date that is 30 days after the latest of (i) the date on which the Carriers give notice that the Line 10 replacement work performed pursuant to the Letter Agreement is sufficiently completed (as contemplated in the Call and Put Agreement) and (ii) the ninth (9 th ) anniversary of the Execution Date (the “Put Option Commencement Date”). The Put Option terminates on the date that is 24 months after either (a) the Put Option Commencement Date if such date is the first of a month or (b) the first day of the calendar month immediately following the Put Option Commencement Date if it is not the first day of the month (the “Put/Call Option Expiry Date”). The Company’s Call Option is exercisable at any time beginning on the Execution Date and ending on the Put/Call Option Expiry Date. The purchase price of the Assets (the “Purchase Price”) shall be calculated as follows: the sum of (a) 70% of the book value of the Assets as of July 31, 2014 minus annual depreciation, (b) 100% of total replacement costs for any segment replacements on the Pipeline commenced by the Carrier, whether completed or ongoing on the date of Asset sale is consummated (the “Closing Date”), minus any of such expenses paid by the Company and (c) 100% of the total regulatory requirements costs for any regulatory work commenced by the Carrier, whether completed or ongoing at the Closing Date, minus any of such expenses paid by the Company. The Purchase Price shall be subject to adjustment pursuant to the Put and Call Agreement with respect to certain work ongoing at the Closing Date. Among other customary conditions to closing, Carrier’s obligation to close the sale of the Assets is conditioned on the Company’s payment of all obligations outstanding pursuant to the Put and Call Agreement and the Letter Agreement. In addition, the sale of Assets pursuant to the U.S. Agreement shall close concurrently with the sale of the Assets pursuant to the Canadian Agreement. The Company and the Carrier agreed that certain work must be undertaken in order to carve out portions of Line 10 in Canada from the Enbridge mainline system and allow it to operate independently. In the event any work is required to similarly separate the U.S. portion of Line 10 from the Enbridge mainline system (the “Carve-Out Work”), a plan to perform such Carve-Out Work that would result in expenses greater than $38.5 million will require the approval of the Company. In the event any of the maintenance, regulatory requirement, or replacement work contemplated in the Letter Agreement or the Put and Call Agreement (collectively, the “Work”) is outstanding at the Closing Date, concurrently with the closing of the Asset sale, the Company and the Carriers will enter into an operating agreement (the “Operating Agreement”) pursuant to which the Carriers will provide certain operational and administrative services (the “Services”) while the Work is ongoing and complete such Work. As payment for the Services and completion of the Work, the Carriers shall be: (i) reimbursed for all expenses of providing the Services, (ii) paid a fixed fee of on an annual basis, which shall be subject to a 2% increase for each successive year following the first year of the Operating Agreement, and (ii) paid for all expenses of the Work not previously paid, as well as a 2.25% construction management fee. The Put and Call Agreement may be terminated by the mutual consent of the Company and the Carriers and shall automatically terminate if neither Purchase Option is exercised prior to the Put/Call Option Expiry Date. Moreover, either the Company or a Carrier may terminate the Put and Call Agreement if a closing of the Asset sale shall not have occurred on or before December 31, 2028 assuming the terminating party is not then in breach of the Put and Call Agreement and if a party has breached a representation, such breach has not been cured within the time periods allotted by the Put and Call Agreement. Finally, the Company may terminate the Put and Call Agreement by notifying the Carriers to cease the replacement work contemplated in the Letter Agreement. The Company has assessed the accounting impact of the Put and Call Agreement and determined there is no impact until the time when it becomes probable that the Put or Call will be exercised.

Legal Proceedings

Legal Proceedings	12 Months Ended
	Aug. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	20. 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.

Subsequent Events

Subsequent Events	12 Months Ended
	Aug. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events On October 20, 2015 (the “Closing Date”), URC, United Refining Company of Pennsylvania, Kiantone Pipeline Corporation (“Kiantone”), United Refining Company of New York Inc., United Biofuels, Inc., Country Fair, Inc. and Kwik-Fill Corporation (collectively, the “Borrowers”) entered into an Amended, Restated and Consolidated Revolving Credit, Term Loan and Security Agreement (“Credit Agreement”) with a group of lenders led by PNC Bank, National Association, as Administrative Agent (the “Agent”), and PNC Capital Markets LLC, as Sole Lead Arranger and Bookrunner. The Credit Agreement amends and restates the Amended and Restated Credit Agreement, dated May 18, 2011 and last amended June 18, 2013, by and between the Company and certain subsidiaries and PNC Bank, National Association, as Administrative Agent (the “Existing Credit Facility”). The Credit Agreement will terminate on October 19, 2020 (the “Expiration Date”). Until the Expiration Date, the Company may borrow on the New Revolving Credit Facility (as defined below) on a borrowing base formula set forth in the Credit Agreement. Pursuant to the Credit Agreement, the Company increased its existing senior secured revolving credit facility from $175,000,000 to $225,000,000. The New Revolving Credit Facility may be increased by an amount not to exceed $50,000,000 without additional approval from the lenders named in the Credit Agreement if existing lenders agree to increase their commitments or additional lenders commit to fund such increase. Interest under the New Revolving Credit Facility is calculated as follows: (a) for domestic rate borrowings, at (i) the greater of the Agent’s prime rate, federal funds rate plus .5% or the daily LIBOR rate plus 1%, plus (ii) an applicable margin of 1.25% to 1.75%, and (b) for euro-rate borrowings, at the LIBOR rate plus an applicable margin of 2.25% to 2.75%. The applicable margin will vary depending on a formula calculating the Company’s average unused availability under the facility. In addition, pursuant to the Credit Agreement, the Company entered into a term loan in the amount of $250,000,000, which was made in a single drawing on the Closing Date (“Term Loan” and, together with the New Revolving Credit Facility, the “Credit Obligations”). Under the Term Loan, interest is calculated as follows: (a) for domestic rate borrowings, at (i) the greater of the Agent’s prime rate, federal funds rate plus .5% or the daily LIBOR rate plus 1%, plus (ii) an applicable margin of 1.75% to 2.25%, and (b) for euro-rate borrowings, at the LIBOR rate plus an applicable margin of 2.75% to 3.25%. The applicable margin will vary depending on a formula calculating the Company’s average unused availability under the facility. The Term Loan is prepayable in whole or in part at any time without premium or penalty. The Term Loan shall be paid in full on or prior to the Expiration Date and shall be paid in equal quarterly amounts based on a ten-year straight line amortization schedule. Prepayment of the Term Loan in whole or in part may be made at any time without premium or penalty. The Credit Obligations are secured by a first priority security interest in certain cash accounts, accounts receivable, inventory, the refinery, including a related tank farm, and the capital stock of Kiantone. At such time as the Term Loan is repaid in full, and provided no event of default exists, the security interest in the refinery and the equity interests in Kiantone shall be released. The Credit Agreement requires minimum undrawn availability of $15,000,000 at all times prior to the repayment of the Term Loan and the greater of 12.5% of the maximum New Revolving Credit Facility or $25,000,000 after the repayment of the Term Loan. Upon the repayment of the Term Loan, the Company is required to maintain a consolidated net worth of no less than $100,000,000. The Credit Agreement includes customary mandatory prepayment provisions, including in connection with non-ordinary course asset sales, equity issuances and the incurrence of additional debt. Unless assets sold in non-ordinary course transactions were included in the borrowing base for the New Revolving Credit Facility, mandatory prepayments shall be applied first to the repayment of the Term Loan and then the New Revolving Credit Facility. The Credit Agreement also includes customary affirmative and negative covenants, including, among other things, covenants related to the fixed charge coverage ratio, payment of fees, conduct of business, maintenance of existence and assets, payment of indebtedness and the incurrence of additional indebtedness, intercompany obligations, affiliate transactions, amendments to organizational documents, and financial statements. The proceeds of the Credit Agreement will be used to (i) refinance the Company’s existing senior debt under the Existing Credit Facility (ii) provide for the Company’s general corporate needs, including working capital requirements and capital expenditures, (iii) repay and satisfy in full those certain 10.500% senior secured notes due 2018 (the “Senior Secured Notes due 2018”) and (iv) pay the fees and expenses associated with the Credit Agreement. On October 6, 2015, the Company announced the commencement of a tender offer (the “Tender Offer”) to purchase for cash any and all of the outstanding $237.25 million aggregate principal amount outstanding of the Senior Secured Notes due 2018 and a solicitation of consents for proposed amendments to the related indenture (the “Consent Solicitation”). The Tender Offer and Consent Solicitation was made pursuant to an Offer to Purchase and Consent Solicitation Statement, dated October 6, 2015 and related consent and letter of transmittal. The Tender Offer was set to expire on November 2, 2015 (the “Expiration Date”). Holders of Senior Secured Notes due 2018 that validly tendered prior to 5:00 p.m., New York City time, on October 19, 2015 (the “consent deadline”), would receive total consideration of $1,057.50 per $1,000.00 principal amount of Senior Secured Notes due 2018, plus accrued and unpaid interest, which included a consent payment of $30.00. Holders that tender after the consent deadline and prior to the Expiration Date would receive total consideration of $1,027.50 per $1,000.00 principal amount, plus accrued and unpaid interest. On October 20, 2015, the Company announced that $217,871,000 aggregate principal amount, or 91.83% of the Senior Secured Notes due 2018, were validly tendered prior to the consent deadline. The Company also received the requisite consents for the proposed amendments to eliminate most of the covenants applicable to the Senior Secured Notes due 2018, including the release of the collateral securing the Notes. The remaining 8.17% of the Senior Secured Notes due 2018 or $19,379,000, will be fully redeemed at a redemption price of 105.25% of par value plus accrued interest of $452,177 on November 19, 2015. On November 12, 2015, pursuant to the Letter Agreement, the Company made a payment to the Carriers in the amount of $60,700,000 for Subsequent Year Pipe Replacement Costs, which amount reflects credits received by the Company upon reconciliation of the Integrity Costs funded in fiscal 2014.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Aug. 31, 2015
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 Year ended August 31, 2013: Reserves and allowances deducted from asset accounts: Allowance for uncollectible Accounts $ 1,800 $ 1,680 $ (1,680 ) $ 1,800 Year ended August 31, 2014: Reserves and allowances deducted from asset accounts: Allowance for uncollectible Accounts $ 1,800 $ 1,050 $ (1,780 ) $ 1,070 Year ended August 31, 2015: Reserves and allowances deducted from asset accounts: Allowance for uncollectible Accounts $ 1,070 $ 750 $ (970 ) $ 850

Description of Business and S31

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Aug. 31, 2015
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. and Kiantone Pipeline Corporation (collectively, the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. The Company is a petroleum refiner and marketer in its primary market area of Western New York and Northwestern Pennsylvania. Operations are organized into two business segments: wholesale and retail. The wholesale segment is responsible for the acquisition of crude oil, petroleum refining, supplying petroleum products to the retail segment and the marketing of petroleum products to wholesale and industrial customers. The retail segment operates a network of Company operated retail units under the Red Apple Food Mart ® ® ® ® ® 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, 2015, the Company had no derivative instruments outstanding as part of its risk management strategy. For the fiscal years ended August 31, 2015, 2014 and 2013 the Company recognized $0, $0 and $2,319,000 of losses 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 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 Integrity and Replacement Costs	Deferred Integrity and Replacement Costs The Company and Kiantone Pipeline Corporation, a subsidiary of the Company, and Enbridge Energy Limited Partnership (“EELP”) and Enbridge Pipelines, Inc. (“EPI” and, together with EELP, the “Carriers”), entered into a letter agreement dated July 31, 2014, as amended, (the “Letter Agreement”) with respect to a pipeline (“Line 10”) owned by the Carriers, which transports crude oil from Canada to the Company’s Kiantone Pipeline. Pursuant to the Letter Agreement, the Company agreed to fund certain integrity costs necessary to maintain Line 10, and agreed to pay for half the cost of replacing certain portions of Line 10. The integrity and replacement costs, are deferred when incurred and amortized on a straight-line basis over the period of benefit, which is approximately 11 years. As of August 31, 2015 and 2014, net deferred integrity and replacement costs amounted to $58,634,000 and $64,916,000, respectively. Amortization expense of $6,282,000, $524,000 and $0 is included in depreciation and amortization for the fiscal years ended August 31, 2015, 2014 and 2013, respectively.
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, 2015 and 2014, deferred turnaround costs included in Deferred Turnaround Costs and Other Assets, amounted to $28,489,000 and $39,352,000, which are net of accumulated amortization of $20,888,000 and $10,616,000, respectively. Amortization expense included in Costs of Goods Sold for the fiscal years ended August 31, 2015, 2014 and 2013 amounted to $14,479,000, $11,319,000 and $7,082,000, 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 $246,636,000, $238,332,000 and $225,125,000 for the years ended August 31, 2015, 2014 and 2013, respectively.
Cost Classifications	Cost Classifications Our Costs of Goods Sold (which excludes depreciation and amortization on property, plant and equipment and losses on derivative contracts) include 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 include 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. With few exceptions, the Company is no longer subject to income tax examinations by U.S. federal, state or local tax authorities for years before fiscal 2012. 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 15% and 14% of its cost of goods sold from one vendor during the fiscal years ended August 31, 2015 and 2014, 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 $0 and $0 in accounts payable for the years ended August 31, 2015 and 2014 to this 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 Company’s reporting units exceeded their carrying values. The fair value of the tradename exceeded its carrying value. 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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) Topic 605, Revenue Recognition Subtopic 605-35, Revenue Recognition-Construction-Type and Production-Type Contracts
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 S32

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Aug. 31, 2015
Accounting Policies [Abstract]
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 Refining 20-30 Marketing 15-30 Transportation 20-30

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Aug. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: August 31, 2015 2014 (in thousands) Crude Oil $ 60,209 $ 36,667 Petroleum Products 92,452 63,252 Total LIFO 152,661 99,919 Merchandise 24,277 23,983 Supplies 29,128 27,570 Total FIFO 53,405 51,553 Total Inventory $ 206,066 $ 151,472

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Aug. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	Property, plant and equipment is summarized as follows: August 31, 2015 2014 (in thousands) Refinery equipment $ 378,877 $ 361,822 Marketing (i.e. retail outlets) 141,726 131,870 Transportation 12,951 12,477 Construction-in-progress 65,970 44,914 599,524 551,083 Less: Accumulated depreciation 251,767 233,564 $ 347,757 $ 317,519

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Aug. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	As of August 31, 2015 and 2014, the Company’s trade name, goodwill and amortizable intangible assets, included in the Company’s retail segment, were as follows: Weighted Average Remaining August 31, 2015 August 31, 2014 Gross Carrying Accumulated Gross Carrying Accumulated (in thousands) Amortizable intangible assets: Deed restrictions 11 yrs. $ 800 $ 437 $ 800 $ 405 Leasehold covenants 7 yrs. 1,590 1,084 1,490 934 $ 2,390 $ 1,521 $ 2,290 $ 1,339 Non-amortizable assets: Tradename $ 10,500 $ — $ 10,500 $ — Goodwill $ 1,349 $ — $ 1,349 $ —

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Aug. 31, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities include the following: August 31, 2015 2014 (in thousands) Interest $ 119 $ 104 Payrolls and benefits 15,974 16,972 Other 1,818 1,615 $ 17,911 $ 18,691

Leases (Tables)

Leases (Tables)	12 Months Ended
	Aug. 31, 2015
Leases [Abstract]
Future Minimum Lease Payments	Future minimum lease payments as of August 31, 2015 are summarized as follows: Year ended August 31, Capital Operating (in thousands) 2016 $ 713 $ 13,409 2017 713 11,898 2018 713 9,638 2019 677 8,509 2020 641 6,163 Thereafter 7,667 11,049 Total minimum lease payments 11,124 60,666 Less: Minimum sublease rents — — Net minimum lease payments 11,124 $ 60,666 Less: Amount representing interest 6,912 Present value of net minimum lease payments $ 4,212

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Aug. 31, 2015
Debt Disclosure [Abstract]
Summary of Long-Term Debt	A summary of long-term debt is as follows: August 31, 2015 2014 (in thousands) Long-term debt: 10.50% Senior Secured Notes due February 28, 2018, net of unamortized discount of $3,791 and $5,036, respectively $ 233,459 $ 232,214 Other long-term debt 7,208 7,311 240,667 239,525 Less: Current installments of long-term debt 1,556 1,551 Total long-term debt, less current installments $ 239,111 $ 237,974
Principal Amount of Long-Term Debt Maturity	The principal amount of long-term debt matures as follows: Year ended August 31, (in thousands) 2016 $ 1,556 2017 1,071 2018 237,676 2019 345 2020 279 Thereafter 3,531 244,458 Unamortized discount 3,791 Total $ 240,667
Schedule of Deferred Financing Costs Amortized to Expense	August 31, 2015 2014 (in thousands) Beginning balance $ 8,881 $ 8,881 Current year additions 320 — Total financing costs 9,201 8,881 Less: Accumulated amortization 6,534 5,306 $ 2,667 $ 3,575

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Aug. 31, 2015
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, 2015, 2014 and 2013: Pension Benefits Other Post-Retirement Benefits 2015 2014 2013 2015 2014 2013 (in thousands) Service cost $ 626 $ 597 $ 652 $ 608 $ 774 $ 940 Interest cost on benefit obligation 4,850 5,204 4,511 1,656 2,072 1,884 Expected return on plan assets (6,351 ) (5,569 ) (5,160 ) — — — Amortization and deferrals 724 697 1,210 (3,152 ) (1,860 ) 123 Net periodic benefit (income) cost $ (151 ) $ 929 $ 1,213 $ (888 ) $ 986 $ 2,947
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, 2015 and 2014 (in thousands): Pension Benefits Other Post-Retirement 2015 2014 2015 2014 Current year actuarial (gain) / loss $ 15,160 $ 4,702 $ (5,313 ) $ 162 Amortization of actuarial gain / (loss) (724 ) (697 ) (4,199 ) (5,073 ) Current year prior service (credit) / cost — — — (2,537 ) Amortization of prior service credit / (cost) — — 7,351 6,933 Total recognized in other comprehensive (income) / loss $ 14,436 $ 4,005 $ (2,161 ) $ (515 ) Total recognized in net periodic benefit cost and other comprehensive (income)/loss $ 14,285 $ 4,934 $ (3,049 ) $ 471
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, 2015 and 2014: Pension Benefits Other Post-Retirement 2015 2014 2015 2014 (in thousands) Change in benefit obligation: Benefit obligation beginning of year $ 119,209 $ 107,141 $ 43,713 $ 45,700 Service cost 626 597 608 774 Interest cost 4,850 5,204 1,656 2,073 Plan amendments — — — (2,538 ) Curtailment — (69 ) — — Medicare part D subsidy on benefits paid — — 148 — Actuarial (gains) / losses 5,299 10,816 (5,313 ) 162 Benefits paid (5,494 ) (4,480 ) (2,599 ) (2,458 ) Projected benefit obligation end of year 124,490 119,209 38,213 43,713 Change in plan assets: Fair values of plan assets beginning of year 93,245 80,224 — — Actual return on plan assets (3,509 ) 11,613 — — Company contributions 4,372 5,888 2,599 2,458 Benefits paid (5,494 ) (4,480 ) (2,599 ) (2,458 ) Fair values of plan assets end of year 88,614 93,245 — — Unfunded status $ 35,876 $ 25,964 $ 38,213 $ 43,713 Amounts recognized in the balance sheet consist of: Current liability $ — $ — $ 2,520 $ 2,839 Noncurrent liability 35,876 25,964 35,693 40,874 Net amount recognized $ 35,876 $ 25,964 $ 38,213 $ 43,713
Amounts Recognized in Accumulated Other Comprehensive Income	Amounts recognized in Accumulated Other Comprehensive Income: Pension Benefits Other Post-Retirement 2015 2014 2015 2014 (in thousands) Accumulated net actuarial loss $ (43,848 ) $ (29,411 ) $ (19,953 ) $ (29,465 ) Accumulated prior service cost — — 35,371 42,722 Net amount recognized, before tax effect $ (43,848 ) $ (29,411 ) $ 15,418 $ 13,257
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 2015 2014 2015 2014 Discount rate 4.40% - 4.50% 4.00% - 4.20% 4.15% 3.85% Rate of compensation increase 3.00% 3.00% N/A N/A Health care cost trend Initial trend N/A N/A 7.00% 7.00% Ultimate trend N/A N/A 5.00% 5.00% Year ultimate reached N/A N/A 2025 2025
Weighted Average Assumptions Used to Determine Net Periodic Costs	Weighted average assumptions used to determine net periodic costs: Pension Benefits Other Post-Retirement 2015 2014 2015 2014 Discount rate 4.00% - 4.20% 4.80% - 5.00% 3.85% 4.60% Expected return on plan assets 5.00% - 7.00% 5.00% - 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 7.00% 7.00% Ultimate trend N/A N/A 5.00% 5.00% Year ultimate reached N/A N/A 2025 2022
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 (in thousands) Effect on total of service and interest cost components $ 51 $ (49 ) Effect on post-retirement benefit obligation $ 1,419 $ (1,332 )
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 Consolidated Balance Sheets follows: August 31, 2015 2014 (in thousands) Accrued pension benefits $ 35,876 $ 25,964 Accrued other post-retirement benefits 38,213 43,713 74,089 69,677 Current portion of above benefits, included in payrolls and benefits in accrued liabilities (2,520 ) (2,839 ) Supplemental pension and other deferred compensation benefits 231 283 Deferred retirement benefits $ 71,800 $ 67,121
Fair Value of Plan Assets	The fair value of our plan assets as of August 31, 2015 and 2014 is as follows (in thousands): Asset Category August 31, 2015 Level 1 Level 2 Level 3 Cash Equivalents $ 222 $ 222 $ — $ — Mutual Funds 57,364 57,364 — — Equities 31,028 31,028 — — Fixed Income — — — — Total $ 88,614 $ 88,614 $ — $ — Asset Category August 31, 2014 Level 1 Level 2 Level 3 Cash Equivalents $ 180 $ 180 $ — $ — Mutual Funds 45,634 45,634 — — Equities 47,431 47,431 — — Fixed Income — — — — Total $ 93,245 $ 93,245 $ — $ —
Weighted Average Target and Strategic Assets Allocation of Pension Plans	The pension plans weighted-average target allocation for the year ended August 31, 2015 and strategic asset allocation matrix as of August 31, 2015 and 2014 are as follows: Target Plan Assets 8/31 Asset Category 2015 2015 2014 Equity Securities 50 - 75 % 67 % 51 % Debt Securities 20 - 50 % 25 % 49 % Alternative Investments 0 - 15 % 7 % 0 % Cash/Cash Equivalents 0 - 10 % 1 % 0 % 100 % 100 %
Estimated 2016 Amortization	The estimated amounts that will be amortized in 2016 are as follow: Estimated 2016 Amortization Pension Other Post-Retirement (in thousands) Prior service cost (credit) amortization $ — $ (7,351 ) Net loss amortization 1,270 2,789 Total $ 1,270 $ (4,562 )
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 Gross (Subsidy receipts) (in thousands) FYE 8/31/2016 (expected) $ 4,922 $ 2,481 $ (261 ) Expected Benefit Payments for FYE 8/31 2016 $ 5,820 $ 2,572 $ (261 ) 2017 6,190 2,712 (294 ) 2018 6,450 2,933 (326 ) 2019 6,823 3,252 (361 ) 2020 7,205 3,629 (395 ) 2021 - 2025 39,369 22,135 (429 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Aug. 31, 2015
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense	Income tax expense consists of: Year Ended August 31, 2015 2014 2013 (in thousands) Federal: Current $ 25,298 $ 20,431 $ 78,569 Deferred 16,671 14,453 4,154 41,969 34,884 82,723 State: Current 599 4,619 17,154 Deferred 2,909 4,323 (1,533 ) 3,508 8,942 15,621 $ 45,477 $ 43,826 $ 98,344
Reconciliation of Income Tax Expense	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 is as follows: Year Ended August 31, 2015 2014 2013 (in thousands) U. S. federal income taxes at the statutory rate $ 44,649 $ 40,243 $ 93,465 State income taxes, net of Federal benefit 2,245 5,758 10,113 Domestic production activity deduction (1,225 ) (2,068 ) (5,391 ) Permanent items 538 405 863 Employment credits (703 ) (845 ) (722 ) Other (27 ) 333 16 Income tax expense $ 45,477 $ 43,826 $ 98,344
Summary of Deferred Income Tax Liabilities (Assets)	Deferred income tax liabilities (assets) are comprised of the following: August 31, 2015 2014 (in thousands) Current deferred income tax liabilities (assets): Inventory valuation $ 6,911 $ 5,901 Accounts receivable allowance (348 ) (442 ) Accrued liabilities (3,312 ) (3,863 ) Other 2,571 1,214 5,822 2,810 Deferred income tax liabilities (assets): Property, plant and equipment 87,765 71,540 Accrued liabilities (28,740 ) (26,924 ) State net operating loss carryforwards (7,695 ) (7,927 ) Valuation allowance 2,577 2,837 Other 2,014 4,614 55,921 44,140 Net deferred income tax liability $ 61,743 $ 46,950

Segments of Business (Tables)

Segments of Business (Tables)	12 Months Ended
	Aug. 31, 2015
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, 2015 2014 2013 (in thousands) Net Sales Retail $ 1,347,291 $ 1,688,467 $ 1,721,625 Wholesale 1,369,428 1,750,751 1,959,628 $ 2,716,719 $ 3,439,218 $ 3,681,253 Intersegment Sales Wholesale $ 566,853 $ 875,264 $ 904,526 Operating Income Retail $ 32,362 $ 14,502 $ 7,520 Wholesale 125,683 129,675 321,088 $ 158,045 $ 144,177 $ 328,608 Depreciation, Amortization and Asset Impairments Retail $ 7,288 $ 6,566 $ 6,153 Wholesale 34,266 25,238 20,724 $ 41,554 $ 31,804 $ 26,877 Capital Expenditures (including non-cash portion) Retail $ 13,635 $ 11,271 $ 17,065 Wholesale 38,219 38,234 39,569 $ 51,854 $ 49,505 $ 56,634 August 31, 2015 2014 Total Assets Retail $ 178,200 $ 186,277 Wholesale 707,266 684,187 $ 885,466 $ 870,464

Subsidiary Guarantors (Tables)

Subsidiary Guarantors (Tables)	12 Months Ended
	Aug. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS (in thousands) August 31, 2015 United Guarantors Eliminations United Refining Assets Current: Cash and cash equivalents $ 106,237 $ 10,791 $ — $ 117,028 Accounts receivable, net 51,196 30,371 — 81,567 Inventories, net 176,320 29,746 — 206,066 Prepaid expenses and other assets 20,785 7,215 — 28,000 Amounts due from affiliated companies, net 1,883 (1,490 ) — 393 Intercompany 18,008 77,563 (95,571 ) — Total current assets 374,429 154,196 (95,571 ) 433,054 Property, plant and equipment, net 217,375 130,382 — 347,757 Deferred financing costs, net 2,667 — — 2,667 Goodwill and other non-amortizable assets — 11,849 — 11,849 Amortizable intangible assets, net — 869 — 869 Deferred integrity and replacement costs, net 58,634 — — 58,634 Deferred turnaround costs & other assets 25,410 5,226 — 30,636 Investment in subsidiaries 108,972 — (108,972 ) — $ 787,487 $ 302,522 $ (204,543 ) $ 885,466 Liabilities and Stockholder’s Equity Current: Current installments of long-term debt $ 447 $ 1,109 $ — $ 1,556 Accounts payable 24,244 20,589 — 44,833 Accrued liabilities 10,856 7,055 — 17,911 Income taxes payable (33,092 ) 40,489 — 7,397 Sales, use and fuel taxes payable 18,366 5,007 — 23,373 Deferred income taxes 6,560 (738 ) — 5,822 Intercompany — 95,571 (95,571 ) — Total current liabilities 27,381 169,082 (95,571 ) 100,892 Long term debt: less current installments 233,911 5,200 — 239,111 Deferred income taxes 39,179 16,742 — 55,921 Deferred retirement benefits 69,274 2,526 — 71,800 Total liabilities 369,745 193,550 (95,571 ) 467,724 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 156,846 16,626 (16,626 ) 156,846 Retained earnings 263,464 93,978 (93,978 ) 263,464 Accumulated other comprehensive loss (16,684 ) (1,650 ) 1,650 (16,684 ) Total stockholder’s equity 417,742 108,972 (108,972 ) 417,742 $ 787,487 $ 302,522 $ (204,543 ) $ 885,466 CONDENSED CONSOLIDATING BALANCE SHEETS (in thousands) August 31, 2014 United Guarantors Eliminations United Refining Assets Current: Cash and cash equivalents $ 79,356 $ 19,681 $ — $ 99,037 Accounts receivable, net 51,452 40,939 — 92,391 Refundable income taxes 6,000 — — 6,000 Inventories, net 122,161 29,311 — 151,472 Prepaid income taxes 16,918 (3,244 ) — 13,674 Prepaid expenses and other assets 62,889 4,279 — 67,168 Intercompany 127,105 1,116 (128,221 ) — Total current assets 465,881 92,082 (128,221 ) 429,742 Property, plant and equipment, net 199,703 117,816 — 317,519 Deferred financing costs, net 3,575 — — 3,575 Goodwill and other non-amortizable assets — 11,849 — 11,849 Amortizable intangible assets, net — 951 — 951 Deferred integrity and replacement costs, net 64,916 — — 64,916 Deferred turnaround costs & other assets 39,302 2,610 — 41,912 Investment in subsidiaries 35,811 — (35,811 ) — $ 809,188 $ 225,308 $ (164,032 ) $ 870,464 Liabilities and Stockholder’s Equity Current: Current installments of long-term debt $ 519 $ 1,032 $ — $ 1,551 Accounts payable 64,965 26,916 — 91,881 Accrued liabilities 12,315 6,376 — 18,691 Sales, use and fuel taxes payable 16,037 4,513 — 20,550 Deferred income taxes 3,770 (960 ) — 2,810 Amounts due to affiliated companies, net — 1,521 — 1,521 Intercompany — 128,221 (128,221 ) — Total current liabilities 97,606 167,619 (128,221 ) 137,004 Long term debt: less current installments 232,946 5,028 — 237,974 Deferred income taxes 28,816 15,324 — 44,140 Deferred retirement benefits 65,595 1,526 — 67,121 Total liabilities 424,963 189,497 (128,221 ) 486,239 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 156,810 16,626 (16,626 ) 156,810 Retained earnings 222,495 20,143 (20,143 ) 222,495 Accumulated other comprehensive loss (9,196 ) (976 ) 976 (9,196 ) Total stockholder’s equity 384,225 35,811 (35,811 ) 384,225 $ 809,188 $ 225,308 $ (164,032 ) $ 870,464
Schedule of Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2015 United Guarantors Eliminations United Refining Net sales $ 1,936,281 $ 1,439,016 $ (658,578 ) $ 2,716,719 Costs and expenses: Costs of goods sold (exclusive of depreciation and amortization) 1,837,318 1,173,291 (658,578 ) 2,352,031 Selling, general and administrative expenses 25,182 139,907 — 165,089 Depreciation and amortization expense 33,191 8,363 — 41,554 1,895,691 1,321,561 (658,578 ) 2,558,674 Operating income 40,590 117,455 — 158,045 Other expense: Interest expense, net (25,621 ) (1,027 ) — (26,648 ) Other, net (4,087 ) 218 — (3,869 ) Equity in net income of subsidiaries 73,834 — (73,834 ) — 44,126 (809 ) (73,834 ) (30,517 ) Income before income tax expense 84,716 116,646 (73,834 ) 127,528 Income tax (benefit) expense Current (14,845 ) 40,742 — 25,897 Deferred 17,510 2,070 — 19,580 2,665 42,812 — 45,477 Net income $ 82,051 $ 73,834 $ (73,834 ) $ 82,051 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2014 United Guarantors Eliminations United Refining Net sales $ 2,626,015 $ 1,692,936 $ (879,733 ) $ 3,439,218 Costs and expenses: Costs of goods sold (exclusive of depreciation and amortization) 2,445,839 1,534,367 (879,733 ) 3,100,473 Selling, general and administrative expenses 24,441 138,323 — 162,764 Depreciation and amortization expense 24,182 7,622 — 31,804 2,494,462 1,680,312 (879,733 ) 3,295,041 Operating income 131,553 12,624 — 144,177 Other expense: Interest expense, net (25,368 ) (973 ) — (26,341 ) Other, net (3,298 ) 401 — (2,897 ) Equity in net income of subsidiaries 7,890 — (7,890 ) — (20,776 ) (572 ) (7,890 ) (29,238 ) Income before income tax expense 110,777 12,052 (7,890 ) 114,939 Income tax expense Current 21,478 3,572 — 25,050 Deferred 18,186 590 — 18,776 39,664 4,162 — 43,826 Net income $ 71,113 $ 7,890 $ (7,890 ) $ 71,113 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (in thousands) Year Ended August 31, 2013 United Guarantors Eliminations United Refining 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 income 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
Schedule of Condensed Consolidating Statements of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (in thousands) Year Ended August 31, 2015 United Guarantors Eliminations United Refining Net cash provided by operating activities $ 128,665 $ 14,985 $ — $ 143,650 Cash flows from investing activities: Additions to property, plant and equipment (30,451 ) (19,798 ) — (50,249 ) Additions to amortizable intangible assets — (100 ) — (100 ) Additions to deferred turnaround costs (705 ) (2,911 ) — (3,616 ) Additions to deferred integrity and replacement costs (28,630 ) — — (28,630 ) Proceeds from asset dispositions 5 5 — 10 Net cash used in investing activities (59,781 ) (22,804 ) — (82,585 ) Cash flows from financing activities: Distribution from Parent under the Tax Sharing Agreement 36 — — 36 Dividends to preferred shareholder and stockholder (41,082 ) — — (41,082 ) Principal reductions of long-term debt (637 ) (1,071 ) — (1,708 ) Deferred financing costs (320 ) — — (320 ) Net cash used in financing activities (42,003 ) (1,071 ) — (43,074 ) Net increase (decrease) in cash and cash equivalents 26,881 (8,890 ) — 17,991 Cash and cash equivalents, beginning of year 79,356 19,681 — 99,037 Cash and cash equivalents, end of period $ 106,237 $ 10,791 $ — $ 117,028 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (in thousands) Year Ended August 31, 2014 United Guarantors Eliminations United Refining Net cash provided by operating activities $ 92,535 $ 18,698 $ — $ 111,233 Cash flows from investing activities: Additions to property, plant and equipment (33,069 ) (16,195 ) — (49,264 ) Additions to deferred turnaround costs (41,850 ) (345 ) — (42,195 ) Additions to deferred integrity and replacement costs (36,810 ) — — (36,810 ) Proceeds from asset dispositions 56 2 — 58 Net cash used in investing activities (111,673 ) (16,538 ) — (128,211 ) Cash flows from financing activities: Distribution to Parent under the Tax Sharing Agreement (3,034 ) — — (3,034 ) Dividends to preferred shareholder and stockholder (38,951 ) — — (38,951 ) Proceeds from issuance of long term debt — 1,426 — 1,426 Principal reductions of long-term debt (907 ) (1,056 ) — (1,963 ) Net cash (used in) provided by financing activities (42,892 ) 370 — (42,522 ) Net (decrease) increase in cash and cash equivalents (62,030 ) 2,530 — (59,500 ) Cash and cash equivalents, beginning of year 141,386 17,151 — 158,537 Cash and cash equivalents, end of period $ 79,356 $ 19,681 $ — $ 99,037 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (in thousands) Year Ended August 31, 2013 United Guarantors Eliminations United Refining 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

Quarterly Financial Data (una43

Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Aug. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Data	Net Sales Operating Net (in thousands) 2015 First Quarter $ 824,697 $ 36,139 $ 17,614 Second Quarter 580,904 10,792 1,603 Third Quarter 602,877 64,454 34,707 Fourth Quarter 708,241 46,660 28,127 2014 First Quarter $ 891,715 $ 5,414 $ (1,087 ) Second Quarter 773,719 101,837 57,670 Third Quarter 784,269 12,801 3,232 Fourth Quarter 989,515 24,125 11,298

Description of Business and S44

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Aug. 31, 2015USD ($)Segment	Aug. 31, 2014USD ($)	Aug. 31, 2013USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of business segments | Segment	2
Derivatives outstanding	$ 0
Losses on derivative contracts	0	$ 0	$ 2,319,000
Amortization expense	41,554,000	31,804,000	26,877,000
Deferred turnaround costs	28,489,000	39,352,000
Deferred turnaround costs and other assets, net of accumulated amortization	20,888,000	10,616,000
Amortization expense included in costs of goods sold	14,479,000	11,319,000	7,082,000
Consumer excise tax included in net sales and costs of goods sold	$ 246,636,000	238,332,000	225,125,000
Pipelines [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Deferred Integrity and Replacement Costs period	11 years
Net deferred integrity and replacement costs	$ 58,634,000	64,916,000
Amortization expense	$ 6,282,000	$ 524,000	$ 0
One Vendor [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage of cost of good sold purchased from vendor	15.00%	14.00%
One Vendor [Member] | Accounts Payable [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Concentration of risks amount	$ 0	$ 0
Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Deferred Integrity and Replacement Costs period	2 years
Estimated useful lives of identifiable intangible assets	5 years
Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Deferred Integrity and Replacement Costs period	10 years
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 years

Description of Business and S45

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, 2015
Minimum [Member] | Refining [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	20 years
Minimum [Member] | Marketing [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	15 years
Minimum [Member] | Transportation [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	20 years
Maximum [Member] | Refining [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	30 years
Maximum [Member] | Marketing [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	30 years
Maximum [Member] | Transportation [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (Years)	30 years

Accounts Receivable, Net - Addi

Accounts Receivable, Net - Additional Information (Detail) - USD ($)	Aug. 31, 2015	Aug. 31, 2014
Receivables [Abstract]
Allowance for doubtful accounts	$ 850,000	$ 1,070,000

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Inventory Disclosure [Abstract]
Crude Oil	$ 60,209	$ 36,667
Petroleum Products	92,452	63,252
Total @ LIFO	152,661	99,919
Merchandise	24,277	23,983
Supplies	29,128	27,570
Total @ FIFO	53,405	51,553
Total Inventory	$ 206,066	$ 151,472

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Inventory Disclosure [Abstract]
Replacement cost of LIFO, over LIFO carrying values	$ 6,201,000	$ 109,711,000
LIFO layer liquidation, charge to cost of sales	$ 0	$ 1,095,000

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Property Plant and Equipment Useful Life and Values [Abstract]
Refinery equipment	$ 378,877	$ 361,822
Marketing (i.e. retail outlets)	141,726	131,870
Transportation	12,951	12,477
Construction-in-progress	65,970	44,914
Property, plant and equipment, gross	599,524	551,083
Less: Accumulated depreciation	251,767	233,564
Property, plant and equipment, net	$ 347,757	$ 317,519

Property, Plant and Equipment50

Property, Plant and Equipment - Additional Information (Detail) - Bio-diesel [Member] gal in Millions	Mar. 06, 2013USD ($)gal	Aug. 31, 2015USD ($)
Property, Plant and Equipment [Line Items]
Annual capacity of facility acquired | gal	50
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		$ 30,000,000

Goodwill and Intangible Asset51

Goodwill and Intangible Assets - Schedule of Intangible Assets and Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Goodwill And Intangible Assets [Line Items]
Amortizable intangible assets, Accumulated Amortization	$ 1,521	$ 1,339
Amortizable intangible assets, Gross Carrying Amount	2,390	2,290
Non-amortizable assets, Tradename, Gross Carrying Amount	10,500	10,500
Non-amortizable assets, Goodwill, Gross Carrying Amount	1,349	1,349
Deed Restrictions [Member]
Goodwill And Intangible Assets [Line Items]
Amortizable intangible assets, Accumulated Amortization	$ 437	405
Amortizable intangible assets, Weighted Average Remaining Life	11 years
Amortizable intangible assets, Gross Carrying Amount	$ 800	800
Leasehold Covenants [Member]
Goodwill And Intangible Assets [Line Items]
Amortizable intangible assets, Accumulated Amortization	$ 1,084	934
Amortizable intangible assets, Weighted Average Remaining Life	7 years
Amortizable intangible assets, Gross Carrying Amount	$ 1,590	$ 1,490

Goodwill and Intangible Asset52

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 115,000	$ 106,000	$ 107,000
2,016	126,000
2,017	127,000
2,018	126,000
2,019	127,000
2,020	$ 67,000

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Payables and Accruals [Abstract]
Interest	$ 119	$ 104
Payrolls and benefits	15,974	16,972
Other	1,818	1,615
Accrued liabilities	$ 17,911	$ 18,691

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Leases [Abstract]
Amount of long-term capital lease obligation	$ 4,212,000	$ 3,021,000
Current portion of long-term capital lease	124,000	109,000
Accumulated amortization of assets under capital leases	3,732,000	2,620,000
Net amount of accumulated amortization	956,000	869,000
Lease amortization amount including depreciation and amortization expenses	207,000	185,000	$ 145,000
Net rental expense for operating leases	$ 13,728,000	$ 13,243,000	$ 13,135,000

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments (Detail) $ in Thousands	Aug. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 713
2,017	713
2,018	713
2,019	677
2,020	641
Thereafter	7,667
Total minimum lease payments	11,124
Less: Minimum sublease rents	0
Net minimum lease payments	11,124
Less: Amount representing interest	6,912
Present value of net minimum lease payments	4,212
2,016	13,409
2,017	11,898
2,018	9,638
2,019	8,509
2,020	6,163
Thereafter	11,049
Total minimum lease payments	60,666
Less: Minimum sublease rents	0
Net minimum lease payments	$ 60,666

Credit Facility - Additional In

Credit Facility - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Line of Credit Facility [Line Items]
Credit Facility extended date	Nov. 29, 2017
Letter of credit outstanding under credit facility agreement	$ 8,753,000	$ 8,753,000
Cash Accounts, Accounts Receivable and Inventory [Member]
Line of Credit Facility [Line Items]
Secured credit facility	$ 268,914,000
Minimum [Member]
Line of Credit Facility [Line Items]
Percentage of applicable margin of credit facility	0.75%
Maximum [Member]
Line of Credit Facility [Line Items]
Percentage of applicable margin of credit facility	1.75%
Federal Funds Open Rate [Member]
Line of Credit Facility [Line Items]
Revolving credit facility base rate borrowings	0.50%
Libor Plus Rate [Member]
Line of Credit Facility [Line Items]
Revolving credit facility base rate borrowings	1.00%
Libor Plus Rate [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility Euro-rate borrowings	2.25%
Libor Plus Rate [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility Euro-rate borrowings	3.25%
Base-Rate Borrowings [Member]
Line of Credit Facility [Line Items]
Credit borrowings outstanding under the agreement	$ 0	$ 0
Weighted average interest rate	4.00%	4.00%
Euro-Rate Borrowings [Member]
Line of Credit Facility [Line Items]
Credit borrowings outstanding under the agreement	$ 0	$ 0
Weighted average interest rate	0.00%	0.00%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Payment of commitment fee	0.25%
Credit facility commitment amount	$ 175,000,000

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	Aug. 30, 2013	Jul. 26, 2013	Mar. 08, 2011	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013	Aug. 30, 2013
Debt Instrument [Line Items]
Proceeds from sale of preferred stock						$ 141,164,000
Loss on early extinguishment of debt			$ 1,245,000			(18,727,000)
Unamortized discount				$ 3,791,000	$ 5,036,000
Redemption premium			915,000
Unamortized debt premium net			1,153,000
Deferred financing costs write off			$ 1,483,000
Amortization expense				$ 1,228,000	$ 1,228,000	$ 1,669,000
Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Proceeds from sale of preferred stock	$ 141,163,750						$ 141,163,750
Dividend rate on preferred stock	6.00%	6.00%
10 1/2% Senior Notes Due 2012 [Member]
Debt Instrument [Line Items]
Senior Secured Notes , maturity period			2,012
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
Senior Secured Notes Due 2018 [Member]
Debt Instrument [Line Items]
Redemption of senior notes	$ 127,750,000						127,750,000
Principal amount of notes outstanding	$ 365,000,000						365,000,000
Redemption price of Senior Secured Notes	110.50%
Loss on early extinguishment of debt							$ 18,727,000
Redemption premium on note	$ 13,413,000
Deferred financing costs of Senior Secured Notes	1,999,000
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			$ 12,979,400
Senior Secured Notes , maturity period			2,018

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Long-term debt:
Long-term debt	$ 240,667	$ 239,525
Long-term debt	240,667	239,525
Less: Current installments of long-term debt	1,556	1,551
Total long-term debt, less current installments	239,111	237,974
10.50% Senior Secured Notes [Member]
Long-term debt:
Long-term debt	233,459	232,214
Long-term debt	233,459	232,214
Other Long Term Debt [Member]
Long-term debt:
Long-term debt	7,208	7,311
Long-term debt	$ 7,208	$ 7,311

Long-Term Debt - Summary of L59

Long-Term Debt - Summary of Long-Term Debt (Parenthetical) (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Debt Disclosure [Abstract]
Unamortized discount	$ 3,791	$ 5,036

Long-Term Debt - Principal Amou

Long-Term Debt - Principal Amount of Long-Term Debt Maturity (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Debt Disclosure [Abstract]
2,016	$ 1,556
2,017	1,071
2,018	237,676
2,019	345
2,020	279
Thereafter	3,531
Long-term Debt, Gross, Total	244,458
Unamortized discount	3,791	$ 5,036
Long-term debt	$ 240,667	$ 239,525

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Deferred Financing Costs Amortized to Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Debt Disclosure [Abstract]
Beginning balance	$ 8,881	$ 8,881
Current year additions	320	0
Total financing costs	9,201	8,881
Total financing costs	9,201	8,881
Less: Accumulated amortization	6,534	5,306
Deferred financing costs, net	$ 2,667	$ 3,575

Employee Benefit Plans - Compon

Employee Benefit Plans - Components of Net Periodic Pension Cost and Post-Retirement Healthcare Benefit Cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 626	$ 597	$ 652
Interest cost on benefit obligation	4,850	5,204	4,511
Expected return on plan assets	(6,351)	(5,569)	(5,160)
Amortization and deferrals	724	697	1,210
Net periodic benefit (income) cost	(151)	929	1,213
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	608	774
Service cost	608	774	940
Interest cost on benefit obligation	1,656	2,073
Interest cost on benefit obligation	1,656	2,072	1,884
Expected return on plan assets	0	0	0
Amortization and deferrals	(3,152)	(1,860)	123
Net periodic benefit (income) cost	$ (888)	$ 986	$ 2,947

Employee Benefit Plans - Other

Employee Benefit Plans - Other Changes in Plan Assets and Benefit Obligation Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial (gain) / loss	$ 15,160	$ 4,702
Amortization of actuarial gain / (loss)	(724)	(697)
Total recognized in other comprehensive (income) / loss	14,436	4,005
Total recognized in net periodic benefit cost and other comprehensive (income)/loss	14,285	4,934
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Current year actuarial (gain) / loss	(5,313)	162
Amortization of actuarial gain / (loss)	(4,199)	(5,073)
Current year prior service (credit) / cost		(2,537)
Amortization of prior service credit / (cost)	7,351	6,933
Total recognized in other comprehensive (income) / loss	(2,161)	(515)
Total recognized in net periodic benefit cost and other comprehensive (income)/loss	$ (3,049)	$ 471

Employee Benefit Plans - Summar

Employee Benefit Plans - Summary of Change in Benefit Obligations and Fair Values of Plan Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Change in plan assets:
Fair values of plan assets @ beginning of year	$ 93,245
Fair values of plan assets @ end of year	88,614	$ 93,245
Amounts recognized in the balance sheet consist of:
Noncurrent liability	71,800	67,121
Pension Benefits [Member]
Change in benefit obligation:
Benefit obligation @ beginning of year	119,209	107,141
Service cost	626	597	$ 652
Interest cost	4,850	5,204	4,511
Curtailment		(69)
Actuarial (gains) / losses	5,299	10,816
Benefits paid	(5,494)	(4,480)
Projected benefit obligation @ end of year	124,490	119,209	107,141
Change in plan assets:
Fair values of plan assets @ beginning of year	93,245	80,224
Actual return on plan assets	(3,509)	11,613
Company contributions	4,372	5,888
Benefits paid	(5,494)	(4,480)
Fair values of plan assets @ end of year	88,614	93,245	80,224
Unfunded status	35,876	25,964
Amounts recognized in the balance sheet consist of:
Noncurrent liability	35,876	25,964
Net amount recognized	35,876	25,964
Other Post-Retirement Benefits [Member]
Change in benefit obligation:
Benefit obligation @ beginning of year	43,713	45,700
Service cost	608	774
Interest cost	1,656	2,073
Plan amendments		(2,538)
Medicare part D subsidy on benefits paid	148
Actuarial (gains) / losses	(5,313)	162
Benefits paid	(2,599)	(2,458)
Projected benefit obligation @ end of year	38,213	43,713	$ 45,700
Change in plan assets:
Company contributions	2,599	2,458
Benefits paid	(2,599)	(2,458)
Unfunded status	38,213	43,713
Amounts recognized in the balance sheet consist of:
Current liability	2,520	2,839
Noncurrent liability	35,693	40,874
Net amount recognized	$ 38,213	$ 43,713

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Aggregate Accumulated benefit obligation	$ 124,490,000	$ 119,209,000
Aggregate asset value	$ 88,614,000	$ 93,245,000
Assumed annual rate of increase in the per capita cost of covered medical and dental benefits	7.00%	7.00%
Assumed annual rate decrease gradually for medical benefits until 2025	5.00%
Decrease in net periodic benefit cost	$ 4,185,000
Company's contribution to the voluntary employee savings plans	$ 2,767,000	$ 2,752,000	$ 2,604,000

Employee Benefit Plans - Amount

Employee Benefit Plans - Amounts Recognized in Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated net actuarial loss	$ (43,848)	$ (29,411)
Net amount recognized, before tax effect	(43,848)	(29,411)
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated net actuarial loss	(19,953)	(29,465)
Accumulated prior service cost	35,371	42,722
Net amount recognized, before tax effect	$ 15,418	$ 13,257

Employee Benefit Plans - Weight

Employee Benefit Plans - Weighted Average Assumptions Used to Determine Year End Benefit Obligations (Detail)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Rate of compensation increase	3.00%	3.00%
Pension Benefits [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.40%	4.00%
Pension Benefits [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.50%	4.20%
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.15%	3.85%
Health care cost trend
Initial trend	7.00%	7.00%
Ultimate trend	5.00%	5.00%
Year ultimate reached	2,025	2,025

Employee Benefit Plans - Weig68

Employee Benefit Plans - Weighted Average Assumptions Used to Determine Net Periodic Costs (Detail)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Rate of compensation increase	3.00%	3.00%
Pension Benefits [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.00%	4.80%
Expected return on plan assets	5.00%	5.00%
Pension Benefits [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.20%	5.00%
Expected return on plan assets	7.00%	7.00%
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.85%	4.60%
Health care cost trend
Initial trend	7.00%	7.00%
Ultimate trend	5.00%	5.00%
Year ultimate reached	2,025	2,022

Employee Benefit Plans - One Pe

Employee Benefit Plans - One Percentage Point Changes in Assumed Healthcare Cost Trend Rate (Detail) $ in Thousands	12 Months Ended
	Aug. 31, 2015USD ($)
Compensation and Retirement Disclosure [Abstract]
1% Point Increase, Effect on total of service and interest cost components	$ 51
1% Point Increase, Effect on post-retirement benefit obligation	1,419
1% Point Decrease, Effect on total of service and interest cost components	(49)
1% Point Decrease, Effect on post-retirement benefit obligation	$ (1,332)

Employee Benefit Plans - Reconc

Employee Benefit Plans - Reconciliation of Above Accrued Benefit Costs to Consolidated Amounts Reported on Balance Sheets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan accrued benefit cost	$ 74,089	$ 69,677
Current portion of above benefits, included in payrolls and benefits in accrued liabilities	(2,520)	(2,839)
Supplemental pension and other deferred compensation benefits	231	283
Deferred retirement benefits	71,800	67,121
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued benefits	35,876	25,964
Deferred retirement benefits	35,876	25,964
Other Post-Retirement Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued benefits	38,213	43,713
Deferred retirement benefits	$ 35,693	$ 40,874

Employee Benefit Plans - Fair V

Employee Benefit Plans - Fair Value of Plan Assets (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	$ 88,614	$ 93,245
Cash Equivalents [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	222	180
Mutual Funds [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	57,364	45,634
Equities [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	31,028	47,431
Level 1 [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	88,614	93,245
Level 1 [Member] | Cash Equivalents [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	222	180
Level 1 [Member] | Mutual Funds [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	57,364	45,634
Level 1 [Member] | Equities [Member]
Defined Benefit Plan Change In Fair Value Of Plan Assets [Line Items]
Total Fair Value of Plan Assets	$ 31,028	$ 47,431

Employee Benefit Plans - Weig72

Employee Benefit Plans - Weighted Average Target and Strategic Assets Allocation of Pension Plans (Detail)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
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	50.00%
Weighted average target allocation, maximum	75.00%
Strategic asset allocation	67.00%	51.00%
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	50.00%
Strategic asset allocation	25.00%	49.00%
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	15.00%
Strategic asset allocation	7.00%	0.00%
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	1.00%	0.00%

Employee Benefit Plans - Estima

Employee Benefit Plans - Estimated 2016 Amortization (Detail) $ in Thousands	12 Months Ended
	Aug. 31, 2015USD ($)
Pension Benefits [Member]
Estimated Amortization Expense [Line Items]
Net loss amortization	$ 1,270
Total	1,270
Other Post-Retirement Benefits [Member]
Estimated Amortization Expense [Line Items]
Prior service cost (credit) amortization	(7,351)
Net loss amortization	2,789
Total	$ (4,562)

Employee Benefit Plans - Employ

Employee Benefit Plans - Employer Contributions and Benefit Payments which Reflect in Future Service (Detail) $ in Thousands	12 Months Ended
	Aug. 31, 2015USD ($)
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
FYE 8/31/2016 (expected)	$ 4,922
2,016	5,820
2,017	6,190
2,018	6,450
2,019	6,823
2,020	7,205
2021 - 2025	39,369
Other Post-Retirement Benefits Gross [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
FYE 8/31/2016 (expected)	2,481
2,016	2,572
2,017	2,712
2,018	2,933
2,019	3,252
2,020	3,629
2021 - 2025	22,135
Other Post-Retirement Benefits (Subsidy Receipts) [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
FYE 8/31/2016 (expected)	(261)
2,016	(261)
2,017	(294)
2,018	(326)
2,019	(361)
2,020	(395)
2021 - 2025	$ (429)

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Income Tax Disclosure [Abstract]
Current	$ 25,298	$ 20,431	$ 78,569
Deferred	16,671	14,453	4,154
Federal Income tax expense	41,969	34,884	82,723
Current	599	4,619	17,154
Deferred	2,909	4,323	(1,533)
State Income tax expense	3,508	8,942	15,621
Income tax expense	$ 45,477	$ 43,826	$ 98,344

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Income Tax Disclosure [Abstract]
U. S. federal income taxes at the statutory rate	$ 44,649	$ 40,243	$ 93,465
State income taxes, net of Federal benefit	2,245	5,758	10,113
Domestic production activity deduction	(1,225)	(2,068)	(5,391)
Permanent items	538	405	863
Employment credits	(703)	(845)	(722)
Other	(27)	333	16
Income tax expense	$ 45,477	$ 43,826	$ 98,344

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Income Tax Liabilities (Assets) (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014
Income Tax Disclosure [Abstract]
Inventory valuation	$ 6,911	$ 5,901
Accounts receivable allowance	(348)	(442)
Accrued liabilities	(3,312)	(3,863)
Other	2,571	1,214
Current deferred income tax liabilities (assets)	5,822	2,810
Property, plant and equipment	87,765	71,540
Accrued liabilities	(28,740)	(26,924)
State net operating loss carryforwards	(7,695)	(7,927)
Valuation allowance	2,577	2,837
Other	2,014	4,614
Deferred income tax liabilities (assets)	55,921	44,140
Net deferred income tax liability	$ 61,743	$ 46,950

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Taxable income prior to net operating loss deduction	$ 4,000,000
Percentage of taxable income prior to net operating loss deduction	25.00%
Recognized valuation allowance, net of federal benefit	$ 2,577,000	$ 2,837,000
Pennsylvania [Member] | Minimum [Member]
Net operating loss carry forwards expiration year	2,022
Pennsylvania [Member] | Maximum [Member]
Net operating loss carry forwards expiration year	2,031
Pennsylvania [Member] | Entity One [Member]
Net operating loss carry forwards	$ 78,000,000
Pennsylvania [Member] | Entity Two [Member]
Net operating loss carry forwards	$ 40,000,000

Disclosures About Fair Value 79

Disclosures About Fair Value of Financial Instruments - Additional Information (Detail) - USD ($)	Aug. 31, 2015	Aug. 31, 2014
Debt Disclosure [Abstract]
Carrying amount of debt instruments	$ 240,667,000	$ 239,525,000
Estimated fair value of debt instruments	$ 257,303,000

Stockholder's Equity - Addition

Stockholder's Equity - Additional Information (Detail) - USD ($)	Aug. 30, 2013	Jul. 26, 2013	Aug. 31, 2013	Aug. 30, 2013	Aug. 31, 2015	Aug. 31, 2014
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		50,000
Proceeds from sale of preferred stock			$ 141,164,000
First Priority Senior Secured Notes Due Two Thousand Eighteen [Member]
Equity Note [Line Items]
Redemption of senior notes	$ 127,750,000			$ 127,750,000
Series A Preferred Stock [Member]
Equity Note [Line Items]
Preferred stock, shares authorized		25,000			25,000	25,000
Dividend rate on preferred stock	6.00%	6.00%
Preferred stock, par value		$ 10,000
Shares issued by the company		14,116.375
Par Value of preferred stock		$ 1,000			$ 1,000	$ 1,000
Proceeds from sale of preferred stock	$ 141,163,750			$ 141,163,750

Transactions with Affiliated 81

Transactions with Affiliated Companies - Additional Information (Detail)	Jul. 26, 2013USD ($)shares	Aug. 31, 2015USD ($)Store	Aug. 31, 2014USD ($)Store	Aug. 31, 2013USD ($)Store	Sep. 29, 2000USD ($)Store
Related Party Transaction [Line Items]
Rent payments made to related entities		$ 5,360,000	$ 5,360,000	$ 5,319,000
Minimum annual aggregate rental period		10 years
Maximum annual aggregate rental period		20 years
Net sales		$ 131,326,000	191,828,000	207,104,000
Aggregate purchase price				141,164,000
Rent paid		200,000	200,000	152,000
Payments by Parent to insurance company		900,000
Series A Preferred Stock [Member]
Related Party Transaction [Line Items]
Shares issued by the company | shares	14,116.375
Aggregate purchase price	$ 141,163,750
Affiliate [Member]
Related Party Transaction [Line Items]
Management fees and overhead expenses incurred in the management and operation of the retail units		1,301,000	1,207,000	1,229,000
Payables to affiliate		1,106,000	1,355,000
Related party transaction, share of occupancy expenses with affiliates		420,000	420,000	420,000
Payment related to transaction with related party		283,000
Captive Insurance Company [Member]
Related Party Transaction [Line Items]
Payment related to transaction with related party		4,774,000	4,399,000	0
Related Party Transaction Engineering Services Agreement [Member]
Related Party Transaction [Line Items]
Payment related to transaction with related party		349,000	475,000
Affiliated Companies [Member]
Related Party Transaction [Line Items]
Payables to affiliate		296,000	151,000
Related Party Transaction Service Fees [Member]
Related Party Transaction [Line Items]
Service fee paid		$ 2,000,000	2,000,000	2,000,000
Retail Units [Member]
Related Party Transaction [Line Items]
Number of retail units owned by the non-subsidiary | Store		10
Number of additional retail units terminated | Store		8
Retail Units [Member] | 42 Retail Units [Member]
Related Party Transaction [Line Items]
Number of retails units sold | Store					42
Retail units sold to affiliate					$ 23,870,000
Retail Units [Member] | Fifty One Retail Units [Member]
Related Party Transaction [Line Items]
Management fees and overhead expenses incurred in the management and operation of the retail units		$ 2,325,000	$ 2,165,000	$ 2,219,000
Number of retail units for which company billed affiliates for management fees and overhead expenses | Store		51	51	51
Tax Sharing Agreement [Member]
Related Party Transaction [Line Items]
Capital contribution (distribution)		$ 36,000	$ (3,034,000)	$ 1,996,000
Receivables from parent under tax sharing agreement		$ 2,500,000	$ 0

Segments of Business - Addition

Segments of Business - Additional Information (Detail)	12 Months Ended
	Aug. 31, 2015Segment
Segment Reporting [Abstract]
Number of business segments	2

Segments of Business - Summariz

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2015	May. 31, 2015	Feb. 28, 2015	Nov. 30, 2014	Aug. 31, 2014	May. 31, 2014	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Net Sales
Sales, Net	$ 708,241	$ 602,877	$ 580,904	$ 824,697	$ 989,515	$ 784,269	$ 773,719	$ 891,715	$ 2,716,719	$ 3,439,218	$ 3,681,253
Operating Income
Operating income	46,660	$ 64,454	$ 10,792	$ 36,139	24,125	$ 12,801	$ 101,837	$ 5,414	158,045	144,177	328,608
Depreciation, Amortization and Asset Impairments
Depreciation, Amortization and Asset Impairments									41,554	31,804	26,877
Capital Expenditures (including non-cash portion)
Capital Expenditures									51,854	49,505	56,634
Total Assets
Assets, Total	885,466				870,464				885,466	870,464
Operating Segments [Member] | Retail [Member]
Net Sales
Sales, Net									1,347,291	1,688,467	1,721,625
Operating Income
Operating income									32,362	14,502	7,520
Depreciation, Amortization and Asset Impairments
Depreciation, Amortization and Asset Impairments									7,288	6,566	6,153
Capital Expenditures (including non-cash portion)
Capital Expenditures									13,635	11,271	17,065
Total Assets
Assets, Total	178,200				186,277				178,200	186,277
Operating Segments [Member] | Wholesale [Member]
Net Sales
Sales, Net									1,369,428	1,750,751	1,959,628
Operating Income
Operating income									125,683	129,675	321,088
Depreciation, Amortization and Asset Impairments
Depreciation, Amortization and Asset Impairments									34,266	25,238	20,724
Capital Expenditures (including non-cash portion)
Capital Expenditures									38,219	38,234	39,569
Total Assets
Assets, Total	$ 707,266				$ 684,187				707,266	684,187
Intersegment Eliminations [Member] | Wholesale [Member]
Intersegment Sales
Intersegment Sales									$ 566,853	$ 875,264	$ 904,526

Subsidiary Guarantors - Additio

Subsidiary Guarantors - Additional Information (Detail)	Aug. 31, 2015
10.50% Senior Secured Notes [Member]
Guarantor Obligations [Line Items]
Interest rate of Senior Secured Notes	10.50%

Subsidiary Guarantors - Schedul

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2012
Current:
Cash and cash equivalents	$ 117,028	$ 99,037	$ 158,537	$ 137,540
Accounts receivable, net	81,567	92,391
Refundable income taxes		6,000
Inventories, net	206,066	151,472
Prepaid income taxes		13,674
Prepaid expenses and other assets	28,000	67,168
Amounts due from affiliated companies, net	393
Total current assets	433,054	429,742
Property, plant and equipment, net	347,757	317,519
Deferred financing costs, net	2,667	3,575
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	869	951
Deferred integrity and replacement costs, net	58,634	64,916
Deferred turnaround costs & other assets	30,636	41,912
Total assets	885,466	870,464
Current:
Current installments of long-term debt	1,556	1,551
Accounts payable	44,833	91,881
Accrued liabilities	17,911	$ 18,691
Income taxes payable	7,397
Sales, use and fuel taxes payable	23,373	$ 20,550
Deferred income taxes	5,822	2,810
Amounts due to affiliated companies, net		1,521
Total current liabilities	100,892	137,004
Long term debt: less current installments	239,111	237,974
Deferred income taxes	55,921	44,140
Deferred retirement benefits	71,800	67,121
Total liabilities	$ 467,724	$ 486,239
Commitment and contingencies
Stockholder's equity
Common stock, $.10 par value per share-shares authorized 100; issued and outstanding 100	$ 0	$ 0
Additional paid-in capital	156,846	156,810
Retained earnings	263,464	222,495
Accumulated other comprehensive loss	(16,684)	(9,196)
Total stockholder's equity	417,742	384,225
Total liabilities and stockholder's equity	885,466	870,464
United Refining Company [Member]
Current:
Cash and cash equivalents	106,237	79,356	141,386	122,219
Accounts receivable, net	51,196	51,452
Refundable income taxes		6,000
Inventories, net	176,320	122,161
Prepaid income taxes		16,918
Prepaid expenses and other assets	20,785	62,889
Amounts due from affiliated companies, net	1,883
Intercompany	18,008	127,105
Total current assets	374,429	465,881
Property, plant and equipment, net	217,375	199,703
Deferred financing costs, net	2,667	3,575
Deferred integrity and replacement costs, net	58,634	64,916
Deferred turnaround costs & other assets	25,410	39,302
Investment in subsidiaries	108,972	35,811
Total assets	787,487	809,188
Current:
Current installments of long-term debt	447	519
Accounts payable	24,244	64,965
Accrued liabilities	10,856	12,315
Income taxes payable	(33,092)
Sales, use and fuel taxes payable	18,366	16,037
Deferred income taxes	6,560	3,770
Total current liabilities	27,381	97,606
Long term debt: less current installments	233,911	232,946
Deferred income taxes	39,179	28,816
Deferred retirement benefits	69,274	65,595
Total liabilities	$ 369,745	$ 424,963
Commitment and contingencies
Stockholder's equity
Additional paid-in capital	$ 156,846	$ 156,810
Retained earnings	263,464	222,495
Accumulated other comprehensive loss	(16,684)	(9,196)
Total stockholder's equity	417,742	384,225
Total liabilities and stockholder's equity	787,487	809,188
Guarantors [Member]
Current:
Cash and cash equivalents	10,791	19,681	$ 17,151	$ 15,321
Accounts receivable, net	30,371	40,939
Inventories, net	29,746	29,311
Prepaid income taxes		(3,244)
Prepaid expenses and other assets	7,215	4,279
Amounts due from affiliated companies, net	(1,490)
Intercompany	77,563	1,116
Total current assets	154,196	92,082
Property, plant and equipment, net	130,382	117,816
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	869	951
Deferred turnaround costs & other assets	5,226	2,610
Total assets	302,522	225,308
Current:
Current installments of long-term debt	1,109	1,032
Accounts payable	20,589	26,916
Accrued liabilities	7,055	6,376
Income taxes payable	40,489
Sales, use and fuel taxes payable	5,007	4,513
Deferred income taxes	(738)	(960)
Amounts due to affiliated companies, net		1,521
Intercompany	95,571	128,221
Total current liabilities	169,082	167,619
Long term debt: less current installments	5,200	5,028
Deferred income taxes	16,742	15,324
Deferred retirement benefits	2,526	1,526
Total liabilities	$ 193,550	$ 189,497
Commitment and contingencies
Stockholder's equity
Common stock, $.10 par value per share-shares authorized 100; issued and outstanding 100	$ 18	$ 18
Additional paid-in capital	16,626	16,626
Retained earnings	93,978	20,143
Accumulated other comprehensive loss	(1,650)	(976)
Total stockholder's equity	108,972	35,811
Total liabilities and stockholder's equity	302,522	225,308
Series A Preferred Stock [Member]
Stockholder's equity
Series A Preferred stock; $1,000 par value per share-shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Series A Preferred Stock [Member] | United Refining Company [Member]
Stockholder's equity
Series A Preferred stock; $1,000 par value per share-shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Eliminations [Member]
Current:
Intercompany	(95,571)	(128,221)
Total current assets	(95,571)	(128,221)
Investment in subsidiaries	(108,972)	(35,811)
Total assets	(204,543)	(164,032)
Current:
Intercompany	(95,571)	(128,221)
Total current liabilities	(95,571)	(128,221)
Total liabilities	$ (95,571)	$ (128,221)
Commitment and contingencies
Stockholder's equity
Common stock, $.10 par value per share-shares authorized 100; issued and outstanding 100	$ (18)	$ (18)
Additional paid-in capital	(16,626)	(16,626)
Retained earnings	(93,978)	(20,143)
Accumulated other comprehensive loss	1,650	976
Total stockholder's equity	(108,972)	(35,811)
Total liabilities and stockholder's equity	$ (204,543)	$ (164,032)

Subsidiary Guarantors - Sched86

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) - $ / shares	Aug. 31, 2015	Aug. 31, 2014	Jul. 26, 2013
Condensed Financial Statements, Captions [Line Items]
Common stock, par value per share	$ 0.10	$ 0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, shares authorized			50,000
Series A Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, par value per share	$ 1,000	$ 1,000	$ 1,000
Preferred stock, shares authorized	25,000	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Subsidiary Guarantors - Sched87

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Operation (Detail) - USD ($) $ in Thousands	Mar. 08, 2011	Aug. 31, 2015	May. 31, 2015	Feb. 28, 2015	Nov. 30, 2014	Aug. 31, 2014	May. 31, 2014	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net sales		$ 708,241	$ 602,877	$ 580,904	$ 824,697	$ 989,515	$ 784,269	$ 773,719	$ 891,715	$ 2,716,719	$ 3,439,218	$ 3,681,253
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)										2,352,031	3,100,473	3,159,575
Losses on derivative contracts										0	0	2,319
Selling, general and administrative expenses										165,089	162,764	163,874
Depreciation and amortization expense										41,554	31,804	26,877
Total costs and expenses										2,558,674	3,295,041	3,352,645
Operating income		$ 46,660	$ 64,454	$ 10,792	$ 36,139	$ 24,125	$ 12,801	$ 101,837	$ 5,414	158,045	144,177	328,608
Other expense:
Interest expense, net										(26,648)	(26,341)	(39,035)
Other, net										(3,869)	(2,897)	(3,819)
Loss on early extinguishment of debt	$ 1,245											(18,727)
Total other income (expense)										(30,517)	(29,238)	(61,581)
Income before income tax expense										127,528	114,939	267,027
Income tax (benefit) expense
Current										25,897	25,050	95,723
Deferred										19,580	18,776	2,621
Total income tax expense										45,477	43,826	98,344
Net income										82,051	71,113	168,683
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales										1,936,281	2,626,015	2,864,154
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)										1,837,318	2,445,839	2,495,478
Losses on derivative contracts												2,319
Selling, general and administrative expenses										25,182	24,441	24,562
Depreciation and amortization expense										33,191	24,182	19,883
Total costs and expenses										1,895,691	2,494,462	2,542,242
Operating income										40,590	131,553	321,912
Other expense:
Interest expense, net										(25,621)	(25,368)	(38,292)
Other, net										(4,087)	(3,298)	(3,743)
Loss on early extinguishment of debt												(18,727)
Equity in net income of subsidiaries										73,834	7,890	4,130
Total other income (expense)										44,126	(20,776)	(56,632)
Income before income tax expense										84,716	110,777	265,280
Income tax (benefit) expense
Current										(14,845)	21,478	94,154
Deferred										17,510	18,186	2,443
Total income tax expense										2,665	39,664	96,597
Net income										82,051	71,113	168,683
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales										1,439,016	1,692,936	1,726,422
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)										1,173,291	1,534,367	1,573,420
Selling, general and administrative expenses										139,907	138,323	139,312
Depreciation and amortization expense										8,363	7,622	6,994
Total costs and expenses										1,321,561	1,680,312	1,719,726
Operating income										117,455	12,624	6,696
Other expense:
Interest expense, net										(1,027)	(973)	(743)
Other, net										218	401	(76)
Total other income (expense)										(809)	(572)	(819)
Income before income tax expense										116,646	12,052	5,877
Income tax (benefit) expense
Current										40,742	3,572	1,569
Deferred										2,070	590	178
Total income tax expense										42,812	4,162	1,747
Net income										73,834	7,890	4,130
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales										(658,578)	(879,733)	(909,323)
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)										(658,578)	(879,733)	(909,323)
Total costs and expenses										(658,578)	(879,733)	(909,323)
Other expense:
Equity in net income of subsidiaries										(73,834)	(7,890)	(4,130)
Total other income (expense)										(73,834)	(7,890)	(4,130)
Income before income tax expense										(73,834)	(7,890)	(4,130)
Income tax (benefit) expense
Net income										$ (73,834)	$ (7,890)	$ (4,130)

Subsidiary Guarantors - Sched88

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$ 143,650	$ 111,233	$ 164,371
Cash flows from investing activities:
Additions to property, plant and equipment	(50,249)	(49,264)	(41,597)
Additions to amortizable intangible assets	(100)
Additions to deferred turnaround costs	(3,616)	(42,195)	(1,241)
Additions to deferred integrity and replacement costs	(28,630)	(36,810)
Proceeds from asset dispositions	10	58	81
Net cash used in investing activities	(82,585)	(128,211)	(42,757)
Cash flows from financing activities:
Distribution from (to) Parent under the Tax Sharing Agreement	36	(3,034)	1,996
Proceeds from sale of preferred stock			141,164
Dividends to preferred shareholder and stockholder	(41,082)	(38,951)	(114,338)
Proceeds from issuance of long term debt		1,426
Principal reductions of long-term debt	(1,708)	(1,963)	(129,439)
Deferred financing costs	(320)
Net cash (used in) provided by financing activities	(43,074)	(42,522)	(100,617)
Net (decrease) increase in cash and cash equivalents	17,991	(59,500)	20,997
Cash and cash equivalents, beginning of year	99,037	158,537	137,540
Cash and cash equivalents, end of period	117,028	99,037	158,537
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	128,665	92,535	136,168
Cash flows from investing activities:
Additions to property, plant and equipment	(30,451)	(33,069)	(15,921)
Additions to deferred turnaround costs	(705)	(41,850)	(1,170)
Additions to deferred integrity and replacement costs	(28,630)	(36,810)
Proceeds from asset dispositions	5	56	70
Net cash used in investing activities	(59,781)	(111,673)	(17,021)
Cash flows from financing activities:
Distribution from (to) Parent under the Tax Sharing Agreement	36	(3,034)	1,996
Proceeds from sale of preferred stock			141,164
Dividends to preferred shareholder and stockholder	(41,082)	(38,951)	(114,338)
Principal reductions of long-term debt	(637)	(907)	(128,802)
Deferred financing costs	(320)
Net cash (used in) provided by financing activities	(42,003)	(42,892)	(99,980)
Net (decrease) increase in cash and cash equivalents	26,881	(62,030)	19,167
Cash and cash equivalents, beginning of year	79,356	141,386	122,219
Cash and cash equivalents, end of period	106,237	79,356	141,386
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	14,985	18,698	28,203
Cash flows from investing activities:
Additions to property, plant and equipment	(19,798)	(16,195)	(25,676)
Additions to amortizable intangible assets	(100)
Additions to deferred turnaround costs	(2,911)	(345)	(71)
Proceeds from asset dispositions	5	2	11
Net cash used in investing activities	(22,804)	(16,538)	(25,736)
Cash flows from financing activities:
Proceeds from issuance of long term debt		1,426
Principal reductions of long-term debt	(1,071)	(1,056)	(637)
Net cash (used in) provided by financing activities	(1,071)	370	(637)
Net (decrease) increase in cash and cash equivalents	(8,890)	2,530	1,830
Cash and cash equivalents, beginning of year	19,681	17,151	15,321
Cash and cash equivalents, end of period	$ 10,791	$ 19,681	$ 17,151

Quarterly Financial Data (Una89

Quarterly Financial Data (Unaudited) - Schedule of Quarterly Financial Data (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Aug. 31, 2015	May. 31, 2015	Feb. 28, 2015	Nov. 30, 2014	Aug. 31, 2014	May. 31, 2014	Feb. 28, 2014	Nov. 30, 2013	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Text Block [Abstract]
Net sales	$ 708,241	$ 602,877	$ 580,904	$ 824,697	$ 989,515	$ 784,269	$ 773,719	$ 891,715	$ 2,716,719	$ 3,439,218	$ 3,681,253
Operating Profit	46,660	64,454	10,792	36,139	24,125	12,801	101,837	5,414	$ 158,045	$ 144,177	$ 328,608
Net Income (Loss)	$ 28,127	$ 34,707	$ 1,603	$ 17,614	$ 11,298	$ 3,232	$ 57,670	$ (1,087)

Put and Call Option Agreement -

Put and Call Option Agreement - Additional Information (Detail)	Nov. 12, 2015USD ($)	Apr. 08, 2015USD ($)mi	Aug. 31, 2014USD ($)
Open Option Contracts Written [Line Items]
Miles of pipeline | mi		88.85
Carrier's put option terms		The Carrier’s Put Option is exercisable beginning on the date that is the earlier of (a) January 1, 2026 and (b) the date that is 30 days after the latest of (i) the date on which the Carriers give notice that the Line 10 replacement work performed pursuant to the Letter Agreement is sufficiently completed (as contemplated in the Call and Put Agreement) and (ii) the ninth (9th) anniversary of the Execution Date (the “Put Option Commencement Date”).
Integrity costs			$ 36,000,000
Initial payment percentage of replacement cost		50.00%
Initial payment period of replacement cost		30 days
Percentage of construction management fees paid		2.25%
Remaining payment percentage of replacement cost		50.00%
Funding period of remaining replacement cost		10 years
Put Option termination terms		The Put Option terminates on the date that is 24 months after either (a) the Put Option Commencement Date if such date is the first of a month or (b) the first day of the calendar month immediately following the Put Option Commencement Date if it is not the first day of the month (the “Put/Call Option Expiry Date”).
Percentage increase in fixed annual fees		2.00%
Scenario, Forecast [Member] | Carriers [Member]
Open Option Contracts Written [Line Items]
Payment on subsequent year pipe replacement costs	$ 60,700,000
Maximum [Member]
Open Option Contracts Written [Line Items]
Construction expenses maximum limit not requiring approval		$ 38,500,000
Purchase Price [Member]
Open Option Contracts Written [Line Items]
Percentage book value of assets		70.00%
Percentage of replacement costs		100.00%
Percentage of regulatory costs		100.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Nov. 19, 2015	Nov. 12, 2015	Oct. 20, 2015	Oct. 06, 2015	Oct. 19, 2015	Mar. 08, 2011
Scenario, Forecast [Member] | Carriers [Member]
Subsequent Event [Line Items]
Payment on subsequent year pipe replacement costs		$ 60,700,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Value of senior secured notes				$ 1,000
Total consideration from tender offer				1,027.50
Senior Secured Notes Due 2018 [Member]
Subsequent Event [Line Items]
Value of senior secured notes						$ 365,000,000
Senior Secured Notes Due 2018 [Member] | Scenario, Forecast [Member]
Subsequent Event [Line Items]
Value of senior secured notes	$ 19,379,000
Senior notes issuance percentage	8.17%
Notes redemption percentage	105.25%
Notes accrued interest	$ 452,177
Senior Secured Notes Due 2018 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Value of senior secured notes			$ 217,871,000	$ 237,250,000
Interest rate of Senior Secured Notes			10.50%
Tender offer expire date				Nov. 2, 2015
Total consideration from tender offer				$ 1,057.50
Tender offer consent payment				30
Senior notes issuance percentage			91.83%
Senior Secured Notes Due 2018 [Member] | Subsequent Event [Member] | Tender Offer [Member]
Subsequent Event [Line Items]
Value of senior secured notes				$ 1,000
Senior Secured Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity under new credit agreement			$ 225,000,000		$ 175,000,000
Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity under new credit agreement			$ 50,000,000
Revolving credit facility expiration date			Oct. 19, 2020
Line of credit undrawn availability required			$ 15,000,000
Line of credit borrowing capacity maximum percentage			12.50%
Line of credit facility maximum repayment amount			$ 25,000,000
Line of credit minimum amount required to be maintained			$ 100,000,000
Revolving Credit Facility [Member] | Subsequent Event [Member] | Minimum [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			1.25%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Maximum [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			1.75%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Federal Funds Rate [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			0.50%
Revolving Credit Facility [Member] | Subsequent Event [Member] | LIBOR [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			1.00%
Revolving Credit Facility [Member] | Subsequent Event [Member] | LIBOR [Member] | Minimum [Member] | Euro Currency Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			2.25%
Revolving Credit Facility [Member] | Subsequent Event [Member] | LIBOR [Member] | Maximum [Member] | Euro Currency Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			2.75%
Term Loan [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity under new credit agreement			$ 250,000,000
Debt instrument term			10 years
Term Loan [Member] | Subsequent Event [Member] | Minimum [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			1.75%
Term Loan [Member] | Subsequent Event [Member] | Maximum [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			2.25%
Term Loan [Member] | Subsequent Event [Member] | Federal Funds Rate [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			0.50%
Term Loan [Member] | Subsequent Event [Member] | LIBOR [Member] | Domestic Bank Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			1.00%
Term Loan [Member] | Subsequent Event [Member] | LIBOR [Member] | Minimum [Member] | Euro Currency Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			2.75%
Term Loan [Member] | Subsequent Event [Member] | LIBOR [Member] | Maximum [Member] | Euro Currency Rate [Member]
Subsequent Event [Line Items]
Debt instrument additional interest rates			3.25%

Schedule - Valuation and Qualif

Schedule - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014	Aug. 31, 2013
Text Block [Abstract]
Balance at Beginning of Period	$ 1,070	$ 1,800	$ 1,800
Charged to Costs and Expenses	750	1,050	1,680
Deductions	(970)	(1,780)	(1,680)
Balance at End Of Period	$ 850	$ 1,070	$ 1,800