United Refining 10-Q 14 Apr 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Feb. 28, 2014	Apr. 14, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Feb-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'UNITED REFINING CO	'
Entity Central Index Key	'0000101462	'
Current Fiscal Year End Date	'--08-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	100

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Current:	'	'
Cash and cash equivalents	$172,340	$158,537
Accounts receivable, net	98,039	125,196
Refundable income taxes	'	20,890
Inventories, net	225,568	130,966
Prepaid expenses and other assets	30,781	42,093
Total current assets	526,728	477,682
Property, plant and equipment, net	299,563	289,132
Deferred financing costs, net	4,189	4,803
Goodwill	1,349	1,349
Tradename	10,500	10,500
Amortizable intangible assets, net	1,004	1,057
Deferred turnaround costs and other assets, net	10,575	11,772
Total assets	853,908	796,295
Current:	'	'
Current installments of long-term debt	1,705	1,592
Accounts payable	51,368	54,170
Accrued liabilities	15,288	18,715
Income taxes payable	24,904	8,587
Sales, use and fuel taxes payable	18,652	19,247
Deferred income taxes	365	365
Amounts due to affiliated companies, net	81	434
Total current liabilities	112,363	103,110
Long term debt: less current installments	238,210	237,114
Deferred income taxes	30,740	29,193
Deferred retirement benefits	66,555	69,675
Total liabilities	447,868	439,092
Commitments and contingencies	'	'
Stockholder's equity:	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'
Series A Preferred stock; $1,000 par value per share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116
Additional paid-in capital	157,251	159,844
Retained earnings	242,106	190,333
Accumulated other comprehensive loss	-7,433	-7,090
Total stockholder's equity	406,040	357,203
Total liabilities and stockholder's equity	853,908	796,295
Series A Preferred Stock [Member]	'	'
Stockholder's equity:	'	'
Series A Preferred stock; $1,000 par value per share - shares authorized 25,000; issued and outstanding 14,116	$14,116	$14,116

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Feb. 28, 2014	Aug. 31, 2013
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Series A Preferred Stock [Member]	'	'
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Income Statement [Abstract]	'	'	'	'
Net sales	$773,719	$870,109	$1,665,434	$1,827,171
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and (gains)/losses on derivative contracts)	622,961	708,389	1,461,126	1,507,274
(Gains)/losses on derivative contracts	'	-365	'	2,319
Selling, general and administrative expenses	41,781	40,696	82,927	81,510
Depreciation and amortization expenses	7,140	6,566	14,130	13,422
Total costs and expenses	671,882	755,286	1,558,183	1,604,525
Operating income	101,837	114,823	107,251	222,646
Other expense:	'	'	'	'
Interest expense, net	-6,569	-9,928	-13,103	-19,080
Other, net	-733	-699	-1,397	-1,588
Total other income (expense)	-7,302	-10,627	-14,500	-20,668
Income before income tax expense	94,535	104,196	92,751	201,978
Income tax expense	36,865	40,634	36,168	78,769
Net income	$57,670	$63,562	$56,583	$123,209

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Net income	$57,670	$63,562	$56,583	$123,209
Other comprehensive (loss) income, net of taxes:	'	'	'	'
Unrecognized post retirement (loss) income, net of taxes of $(120) and $137 for the three months ended February 28, 2014 and 2013, respectively and $(239) and $274 for the six months ended February 28, 2014 and 2013, respectively	-171	196	-343	393
Other comprehensive (loss) income	-171	196	-343	393
Total comprehensive income	$57,499	$63,758	$56,240	$123,602

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Unrecognized post retirement (loss) income, taxes	($120)	$137	($239)	$274

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013
Cash flows from operating activities:	'	'
Net income	$56,583	$123,209
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	15,286	14,205
Deferred income taxes	1,786	2,152
Loss on asset dispositions	13	590
Cash used in working capital items	-26,103	-83,414
Change in operating assets and liabilities:	'	'
Other assets, net	338	327
Deferred retirement benefits	-3,702	-2,380
Total adjustments	-12,382	-68,520
Net cash provided by operating activities	44,201	54,689
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-20,353	-14,310
Additions to deferred turnaround costs	-3,124	-209
Proceeds from asset dispositions	56	'
Net cash used in investing activities	-23,421	-14,519
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Dividends to preferred shareholder and stockholder	-4,810	-60,277
Principal reductions of long-term debt	-1,000	-793
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash used in financing activities	-6,977	-61,070
Net increase (decrease) in cash and cash equivalents	13,803	-20,900
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	172,340	116,640
Cash provided by (used in) working capital items:	'	'
Accounts receivable, net	27,157	11,073
Inventories, net	-94,602	-46,804
Prepaid expenses and other assets	11,312	-29,738
Refundable income taxes	20,890	'
Amounts due to affiliated companies, net	-353	-409
Accounts payable	-2,802	12,710
Derivative liability	'	-9,098
Accrued liabilities	-3,427	-2,971
Income taxes payable	16,317	-12,204
Sales, use, and fuel taxes payable	-595	-5,973
Total change	-26,103	-83,414
Cash paid during the period for:	'	'
Interest	12,755	19,299
Income taxes	16,151	89,014
Non-cash investing activities:	'	'
Property additions & capital leases	$241	$950

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	6 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Description of Business and Basis of Presentation	'
	1	Description of Business and Basis of Presentation
	The consolidated financial statements include the accounts of United Refining Company and its subsidiaries, United Refining Company of Pennsylvania and its subsidiaries, United Biofuels, Inc. and Kiantone Pipeline Corporation (collectively, the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation.
	The Company is a petroleum refiner and marketer in its primary market area of Western New York and Northwestern Pennsylvania. Operations are organized into two business segments: wholesale and retail.
	The wholesale segment is responsible for the acquisition of crude oil, petroleum refining, supplying petroleum products to the retail segment and the marketing of petroleum products to wholesale and industrial customers. The retail segment operates a network of Company operated retail units under the Red Apple Food Mart® and Country Fair® brand names selling petroleum products under the Kwik Fill®, Citgo® and Keystone® brand names, as well as convenience and grocery items.
	The Company is a wholly-owned subsidiary of United Refining, Inc., a wholly-owned subsidiary of United Acquisition Corp., which in turn is a wholly-owned subsidiary of Red Apple Group, Inc. (the “Parent”).
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments (consisting of only normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six months ended February 28, 2014 are not necessarily indicative of the results that may be expected for the year ending August 31, 2014. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company’s Form 10-K for the fiscal year ended August 31, 2013.

Inventories

Inventories	6 Months Ended
	Feb. 28, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	2	Inventories
	Inventories are stated at the lower of cost or market, with cost being determined under the Last-in, First-out (LIFO) method for crude oil and petroleum product inventories and the First-in, First-out (FIFO) method for merchandise. Supply inventories are stated at either the lower of cost or market or replacement cost and include various parts for the refinery operations.
	Inventories consist of the following:
			February 28,		August 31,
			2014		2013
			(in thousands)
	Crude Oil		$	50,785	$	21,344
	Petroleum Products			123,333		60,094
	Total @ LIFO			174,118		81,438
	Merchandise			23,983		24,002
	Supplies			27,467		25,526
	Total @ FIFO			51,450		49,528
	Total Inventory		$	225,568	$	130,966
	As of February 28, 2014 and August 31, 2013, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $57,670,000 and $108,984,000, respectively.

Segments_of_Business

Segments of Business	6 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
Segments of Business	'
	3	Segments of Business
	Intersegment revenues are calculated using market prices and are eliminated upon consolidation. Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
			Three Months Ended						Six Months Ended
			February 28,						February 28,
			2014			2013			2014			2013
	Net Sales
	Retail		$	392,756		$	396,227		$	806,484		$	832,574
	Wholesale			380,963			473,882			858,950			994,597
			$	773,719		$	870,109		$	1,665,434		$	1,827,171
	Intersegment Sales
	Wholesale		$	203,890		$	213,089		$	417,591		$	442,108
	Operating Income (Loss)
	Retail		$	(5,915	)	$	(8,653	)	$	(4,530	)	$	(4,663	)
	Wholesale			107,752			123,476			111,781			227,309
			$	101,837		$	114,823		$	107,251		$	222,646
	Depreciation and Amortization
	Retail		$	1,578		$	1,468		$	3,139		$	2,925
	Wholesale			5,562			5,098			10,991			10,497
			$	7,140		$	6,566		$	14,130		$	13,422
	Capital Expenditures (including non-cash)
	Retail		$	2,231		$	5,863		$	5,309		$	8,749
	Wholesale			7,008			2,928			15,285			6,511
			$	9,239		$	8,791		$	20,594		$	15,260
			February 28,			August 31,
			2014			2013
	Total Assets
	Retail		$	176,905		$	182,662
	Wholesale			677,003			613,633
			$	853,908		$	796,295

Subsidiary_Guarantors

Subsidiary Guarantors	6 Months Ended
	Feb. 28, 2014
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Subsidiary Guarantors	'
	4	Subsidiary Guarantors
	All of the Company’s wholly-owned subsidiaries fully and unconditionally guarantee on an unsecured basis, on a joint and several basis, the Company’s 10.50% Senior Secured Notes due 2018. There are no restrictions within the consolidated group on the ability of the Company or any of its subsidiaries to obtain loans from or pay dividends to other members of the consolidated group. Financial information of the Company’s wholly-owned subsidiary guarantors is as follows:
	Condensed Consolidating Balance Sheets
	(in thousands)
			February 28, 2014												August 31, 2013
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	158,396		$	13,944		$	—		$	172,340		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net			63,229			34,810			—			98,039			83,800			41,396			—			125,196
	Refundable income taxes			—			—			—			—			21,944			(1,054	)		—			20,890
	Inventories, net			197,016			28,552			—			225,568			101,891			29,075			—			130,966
	Prepaid expenses and other assets			25,497			5,284			—			30,781			37,860			4,233			—			42,093
	Intercompany			138,062			4,419			(142,481	)		—			133,159			6,545			(139,704	)		—
	Total current assets			582,200			87,009			(142,481	)		526,728			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net			185,630			113,933			—			299,563			179,326			109,806			—			289,132
	Deferred financing costs, net			4,189			—			—			4,189			4,803			—			—			4,803
	Goodwill and other non-amortizable assets			—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net			—			1,004			—			1,004			—			1,057			—			1,057
	Deferred turnaround costs & other assets			7,975			2,600			—			10,575			9,055			2,717			—			11,772
	Investment in subsidiaries			24,495			—			(24,495	)		—			27,503			—			(27,503	)		—
			$	804,489		$	216,395		$	(166,976	)	$	853,908		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	697		$	1,008		$	—		$	1,705		$	836		$	756		$	—		$	1,592
	Accounts payable			31,799			19,569			—			51,368			31,625			22,545			—			54,170
	Accrued liabilities			9,372			5,916			—			15,288			12,399			6,316			—			18,715
	Income taxes payable			26,907			(2,003	)		—			24,904			8,242			345			—			8,587
	Sales, use and fuel taxes payable			14,763			3,889			—			18,652			14,933			4,314			—			19,247
	Deferred income taxes			1,734			(1,369	)		—			365			1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net			—			81						81			(169	)		603			—			434
	Intercompany			—			142,481			(142,481	)		—			—			139,704			(139,704	)		—
	Total current liabilities			85,272			169,572			(142,481	)		112,363			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments			232,635			5,575			—			238,210			232,180			4,934			—			237,114
	Deferred income taxes			16,101			14,639			—			30,740			14,325			14,868			—			29,193
	Deferred retirement benefits			64,441			2,114			—			66,555			67,419			2,256			—			69,675
	Total liabilities			398,449			191,900			(142,481	)		447,868			383,524			195,272			(139,704	)		439,092
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share – shares authorized 100; issued and outstanding 100			—			18			(18	)		—			—			18			(18	)		—
	Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116			14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital			157,251			16,626			(16,626	)		157,251			159,844			16,626			(16,626	)		159,844
	Retained earnings			242,106			9,177			(9,177	)		242,106			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss			(7,433	)		(1,326	)		1,326			(7,433	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity			406,040			24,495			(24,495	)		406,040			357,203			27,503			(27,503	)		357,203
			$	804,489		$	216,395		$	(166,976	)	$	853,908		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Condensed Consolidating Statements of Operations
	(in thousands)
			Three Months Ended February 28, 2014												Three Months Ended February 28, 2013
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Net sales		$	584,853		$	393,881		$	(205,015	)	$	773,719		$	686,971		$	397,485		$	(214,347	)	$	870,109
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)			464,875			363,101			(205,015	)		622,961			552,173			370,563			(214,347	)		708,389
	Gains on derivative contracts			—			—			—			—			(365	)		—			—			(365	)
	Selling, general and administrative expenses			6,473			35,308			—			41,781			6,571			34,125			—			40,696
	Depreciation and amortization expenses			5,306			1,834			—			7,140			4,887			1,679			—			6,566
				476,654			400,243			(205,015	)		671,882			563,266			406,367			(214,347	)		755,286
Operating income (loss)			108,199			(6,362	)		—			101,837			123,705			(8,882	)		—			114,823
Other income (expense):
Interest expense, net			(6,331	)		(238	)		—			(6,569	)		(9,803	)		(125	)		—			(9,928	)
Other, net			(872	)		139			—			(733	)		(842	)		143			—			(699	)
Equity in net loss of subsidiaries			(3,742	)		—			3,742			—			(5,850	)		—			5,850			—
			(10,945	)		(99	)		3,742			(7,302	)		(16,495	)		18			5,850			(10,627	)
Income (loss) before income tax expense (benefit)			97,254			(6,461	)		3,742			94,535			107,210			(8,864	)		5,850			104,196
Income tax expense (benefit)			39,584			(2,719	)		—			36,865			43,648			(3,014	)		—			40,634
Net income (loss)		$	57,670		$	(3,742	)	$	3,742		$	57,670		$	63,562		$	(5,850	)	$	5,850		$	63,562
		Six Months Ended February 28, 2014												Six Months Ended February 28, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
Net sales		$	1,276,541		$	808,887		$	(419,994	)	$	1,665,434		$	1,436,705		$	835,053		$	(444,587	)	$	1,827,171
Costs and expenses:
Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)			1,140,600			740,520			(419,994	)		1,461,126			1,184,009			767,852			(444,587	)		1,507,274
Losses on derivative contracts			—			—			—			—			2,319			—			—			2,319
Selling, general and administrative expenses			13,004			69,923			—			82,927			12,484			69,026			—			81,510
Depreciation and amortization expenses			10,479			3,651			—			14,130			10,074			3,348			—			13,422
			1,164,083			814,094			(419,994	)		1,558,183			1,208,886			840,226			(444,587	)		1,604,525
Operating income (loss)			112,458			(5,207	)		—			107,251			227,819			(5,173	)		—			222,646
Other income (expense):
Interest expense, net			(12,629	)		(474	)		—			(13,103	)		(18,833	)		(247	)		—			(19,080	)
Other, net			(1,720	)		323			—			(1,397	)		(1,910	)		322			—			(1,588	)
Equity in net loss of subsidiaries			(3,076	)		—			3,076			—			(3,529	)		—			3,529			—
			(17,425	)		(151	)		3,076			(14,500	)		(24,272	)		75			3,529			(20,668	)
Income (loss) before income tax expense (benefit)			95,033			(5,358	)		3,076			92,751			203,547			(5,098	)		3,529			201,978
Income tax expense (benefit)			38,450			(2,282	)		—			36,168			80,338			(1,569	)		—			78,769
Net income (loss)		$	56,583		$	(3,076	)	$	3,076		$	56,583		$	123,209		$	(3,529	)	$	3,529		$	123,209
Condensed Consolidating Statements of Cash Flows
(in thousands)
		Six Months Ended February 28, 2014												Six Months Ended February 28, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
Net cash provided by operating activities		$	40,636		$	3,565		$	—		$	44,201		$	50,772		$	3,917		$	—		$	54,689
Cash flows from investing activities:
Additions to property, plant and equipment			(12,798	)		(7,555	)		—			(20,353	)		(4,740	)		(9,570	)		—			(14,310	)
Additions to deferred turnaround costs			(3,014	)		(110	)		—			(3,124	)		(163	)		(46	)		—			(209	)
Proceeds from asset dispositions			56			—			—			56			—			—			—			—
Net cash used in investing activities			(15,756	)		(7,665	)		—			(23,421	)		(4,903	)		(9,616	)		—			(14,519	)
Cash flows from financing activities:
Proceeds from issuance of long-term debt			—			1,426			—			1,426			—			—			—			—
Dividends to preferred shareholder and stockholder			(4,810	)		—			—			(4,810	)		(60,277	)		—			—			(60,277	)
Principal reductions of long-term debt			(467	)		(533	)		—			(1,000	)		(517	)		(276	)		—			(793	)
Distribution to parent under the tax sharing agreement			(2,593	)		—			—			(2,593	)		—			—			—			—
Net cash (used in) provided by financing activities			(7,870	)		893			—			(6,977	)		(60,794	)		(276	)		—			(61,070	)
Net increase (decrease) in cash and cash equivalents			17,010			(3,207	)		—			13,803			(14,925	)		(5,975	)		—			(20,900	)
Cash and cash equivalents, beginning of year			141,386			17,151			—			158,537			122,219			15,321			—			137,540
Cash and cash equivalents, end of period		$	158,396		$	13,944		$	—		$	172,340		$	107,294		$	9,346		$	—		$	116,640

Employee_Benefit_Plans

Employee Benefit Plans	6 Months Ended
	Feb. 28, 2014
Compensation And Retirement Disclosure [Abstract]	'
Employee Benefit Plans	'
	5	Employee Benefit Plans
	For the periods ended February 28, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
			Pension Benefits
			Three Months Ended						Six Months Ended
			February 28,						February 28,
			2014			2013			2014			2013
			(in thousands)
	Service cost		$	149		$	164		$	298		$	328
	Interest cost on benefit obligation			1,311			1,279			2,622			2,565
	Expected return on plan assets			(1,403	)		(1,462	)		(2,806	)		(2,932	)
	Amortization and deferral of net loss			176			335			351			670
	Net periodic benefit cost		$	233		$	316		$	465		$	631
			Other Post-Retirement Benefits
			Three Months Ended						Six Months Ended
			February 28,						February 28,
			2014			2013			2014			2013
			(in thousands)
	Service cost		$	193		$	235		$	387		$	473
	Interest cost on benefit obligation			518			471			1,036			947
	Amortization and deferral of net loss			(465	)		31			(930	)		62
	Net periodic benefit cost		$	246		$	737		$	493		$	1,482
	As of February 28, 2014, $3,396,000 of contributions have been made to the Company pension plans for the fiscal year ending August 31, 2014.
	The Company accrues post-retirement benefits other than pensions, during the years that the employees render the necessary service, of the expected cost of providing those benefits to an employee and the employee’s beneficiaries and covered dependents.

Fair_Value_Measurements

Fair Value Measurements	6 Months Ended
	Feb. 28, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	6	Fair Value Measurements
	The carrying values of all financial instruments classified as a current asset or a current liability approximate fair value because of the short maturity of these instruments. The fair value of marketable securities is determined by available market prices. The fair value exceeded the carrying value of the long term debt at February 28, 2014 and August 31, 2013 by $28,041,000 and $26,642,000, respectively.

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Feb. 28, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventories	'
	Inventories consist of the following:
		February 28,		August 31,
		2014		2013
		(in thousands)
	Crude Oil	$	50,785	$	21,344
	Petroleum Products		123,333		60,094
	Total @ LIFO		174,118		81,438
	Merchandise		23,983		24,002
	Supplies		27,467		25,526
	Total @ FIFO		51,450		49,528
	Total Inventory	$	225,568	$	130,966

Segments_of_Business_Tables

Segments of Business (Tables)	6 Months Ended
	Feb. 28, 2014
Segment Reporting [Abstract]	'
Summarized Financial Information of Company's Reportable Segments	'
	Intersegment revenues are calculated using market prices and are eliminated upon consolidation. Summarized financial information regarding the Company’s reportable segments is presented in the following tables (in thousands):
		Three Months Ended						Six Months Ended
		February 28,						February 28,
		2014			2013			2014			2013
	Net Sales
	Retail	$	392,756		$	396,227		$	806,484		$	832,574
	Wholesale		380,963			473,882			858,950			994,597
		$	773,719		$	870,109		$	1,665,434		$	1,827,171
	Intersegment Sales
	Wholesale	$	203,890		$	213,089		$	417,591		$	442,108
	Operating Income (Loss)
	Retail	$	(5,915	)	$	(8,653	)	$	(4,530	)	$	(4,663	)
	Wholesale		107,752			123,476			111,781			227,309
		$	101,837		$	114,823		$	107,251		$	222,646
	Depreciation and Amortization
	Retail	$	1,578		$	1,468		$	3,139		$	2,925
	Wholesale		5,562			5,098			10,991			10,497
		$	7,140		$	6,566		$	14,130		$	13,422
	Capital Expenditures (including non-cash)
	Retail	$	2,231		$	5,863		$	5,309		$	8,749
	Wholesale		7,008			2,928			15,285			6,511
		$	9,239		$	8,791		$	20,594		$	15,260
		February 28,			August 31,
		2014			2013
	Total Assets
	Retail	$	176,905		$	182,662
	Wholesale		677,003			613,633
		$	853,908		$	796,295

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	6 Months Ended
	Feb. 28, 2014
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Schedule of Condensed Consolidating Balance Sheets	'
	Condensed Consolidating Balance Sheets
	(in thousands)
		February 28, 2014												August 31, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	158,396		$	13,944		$	—		$	172,340		$	141,386		$	17,151		$	—		$	158,537
	Accounts receivable, net		63,229			34,810			—			98,039			83,800			41,396			—			125,196
	Refundable income taxes		—			—			—			—			21,944			(1,054	)		—			20,890
	Inventories, net		197,016			28,552			—			225,568			101,891			29,075			—			130,966
	Prepaid expenses and other assets		25,497			5,284			—			30,781			37,860			4,233			—			42,093
	Intercompany		138,062			4,419			(142,481	)		—			133,159			6,545			(139,704	)		—
	Total current assets		582,200			87,009			(142,481	)		526,728			520,040			97,346			(139,704	)		477,682
	Property, plant and equipment, net		185,630			113,933			—			299,563			179,326			109,806			—			289,132
	Deferred financing costs, net		4,189			—			—			4,189			4,803			—			—			4,803
	Goodwill and other non-amortizable assets		—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net		—			1,004			—			1,004			—			1,057			—			1,057
	Deferred turnaround costs & other assets		7,975			2,600			—			10,575			9,055			2,717			—			11,772
	Investment in subsidiaries		24,495			—			(24,495	)		—			27,503			—			(27,503	)		—
		$	804,489		$	216,395		$	(166,976	)	$	853,908		$	740,727		$	222,775		$	(167,207	)	$	796,295
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	697		$	1,008		$	—		$	1,705		$	836		$	756		$	—		$	1,592
	Accounts payable		31,799			19,569			—			51,368			31,625			22,545			—			54,170
	Accrued liabilities		9,372			5,916			—			15,288			12,399			6,316			—			18,715
	Income taxes payable		26,907			(2,003	)		—			24,904			8,242			345			—			8,587
	Sales, use and fuel taxes payable		14,763			3,889			—			18,652			14,933			4,314			—			19,247
	Deferred income taxes		1,734			(1,369	)		—			365			1,734			(1,369	)		—			365
	Amounts due to affiliated companies, net		—			81						81			(169	)		603			—			434
	Intercompany		—			142,481			(142,481	)		—			—			139,704			(139,704	)		—
	Total current liabilities		85,272			169,572			(142,481	)		112,363			69,600			173,214			(139,704	)		103,110
	Long term debt: less current installments		232,635			5,575			—			238,210			232,180			4,934			—			237,114
	Deferred income taxes		16,101			14,639			—			30,740			14,325			14,868			—			29,193
	Deferred retirement benefits		64,441			2,114			—			66,555			67,419			2,256			—			69,675
	Total liabilities		398,449			191,900			(142,481	)		447,868			383,524			195,272			(139,704	)		439,092
	Commitment and contingencies
	Stockholder’s equity
	Common stock; $.10 par value per share – shares authorized 100; issued and outstanding 100		—			18			(18	)		—			—			18			(18	)		—
	Preferred stock; $1,000 par value share – shares authorized 25,000; issued and outstanding 14,116		14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital		157,251			16,626			(16,626	)		157,251			159,844			16,626			(16,626	)		159,844
	Retained earnings		242,106			9,177			(9,177	)		242,106			190,333			12,253			(12,253	)		190,333
	Accumulated other comprehensive loss		(7,433	)		(1,326	)		1,326			(7,433	)		(7,090	)		(1,394	)		1,394			(7,090	)
	Total stockholder’s equity		406,040			24,495			(24,495	)		406,040			357,203			27,503			(27,503	)		357,203
		$	804,489		$	216,395		$	(166,976	)	$	853,908		$	740,727		$	222,775		$	(167,207	)	$	796,295
Schedule of Condensed Consolidating Statements of Operations	'
	Condensed Consolidating Statements of Operations
	(in thousands)
		Three Months Ended February 28, 2014												Three Months Ended February 28, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company  &
											Subsidiaries												Subsidiaries
	Net sales	$	584,853		$	393,881		$	(205,015	)	$	773,719		$	686,971		$	397,485		$	(214,347	)	$	870,109
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)		464,875			363,101			(205,015	)		622,961			552,173			370,563			(214,347	)		708,389
	Gains on derivative contracts		—			—			—			—			(365	)		—			—			(365	)
	Selling, general and administrative expenses		6,473			35,308			—			41,781			6,571			34,125			—			40,696
	Depreciation and amortization expenses		5,306			1,834			—			7,140			4,887			1,679			—			6,566
			476,654			400,243			(205,015	)		671,882			563,266			406,367			(214,347	)		755,286
	Operating income (loss)		108,199			(6,362	)		—			101,837			123,705			(8,882	)		—			114,823
	Other income (expense):
	Interest expense, net		(6,331	)		(238	)		—			(6,569	)		(9,803	)		(125	)		—			(9,928	)
	Other, net		(872	)		139			—			(733	)		(842	)		143			—			(699	)
	Equity in net loss of subsidiaries		(3,742	)		—			3,742			—			(5,850	)		—			5,850			—
			(10,945	)		(99	)		3,742			(7,302	)		(16,495	)		18			5,850			(10,627	)
	Income (loss) before income tax expense (benefit)		97,254			(6,461	)		3,742			94,535			107,210			(8,864	)		5,850			104,196
	Income tax expense (benefit)		39,584			(2,719	)		—			36,865			43,648			(3,014	)		—			40,634
	Net income (loss)	$	57,670		$	(3,742	)	$	3,742		$	57,670		$	63,562		$	(5,850	)	$	5,850		$	63,562
		Six Months Ended February 28, 2014												Six Months Ended February 28, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company  &			Company									Company  &
											Subsidiaries												Subsidiaries
	Net sales	$	1,276,541		$	808,887		$	(419,994	)	$	1,665,434		$	1,436,705		$	835,053		$	(444,587	)	$	1,827,171
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation, amortization and losses on derivative contracts)		1,140,600			740,520			(419,994	)		1,461,126			1,184,009			767,852			(444,587	)		1,507,274
	Losses on derivative contracts		—			—			—			—			2,319			—			—			2,319
	Selling, general and administrative expenses		13,004			69,923			—			82,927			12,484			69,026			—			81,510
	Depreciation and amortization expenses		10,479			3,651			—			14,130			10,074			3,348			—			13,422
			1,164,083			814,094			(419,994	)		1,558,183			1,208,886			840,226			(444,587	)		1,604,525
	Operating income (loss)		112,458			(5,207	)		—			107,251			227,819			(5,173	)		—			222,646
	Other income (expense):
	Interest expense, net		(12,629	)		(474	)		—			(13,103	)		(18,833	)		(247	)		—			(19,080	)
	Other, net		(1,720	)		323			—			(1,397	)		(1,910	)		322			—			(1,588	)
	Equity in net loss of subsidiaries		(3,076	)		—			3,076			—			(3,529	)		—			3,529			—
			(17,425	)		(151	)		3,076			(14,500	)		(24,272	)		75			3,529			(20,668	)
	Income (loss) before income tax expense (benefit)		95,033			(5,358	)		3,076			92,751			203,547			(5,098	)		3,529			201,978
	Income tax expense (benefit)		38,450			(2,282	)		—			36,168			80,338			(1,569	)		—			78,769
	Net income (loss)	$	56,583		$	(3,076	)	$	3,076		$	56,583		$	123,209		$	(3,529	)	$	3,529		$	123,209
Schedule of Condensed Consolidating Statements of Cash Flows	'
	Condensed Consolidating Statements of Cash Flows
	(in thousands)
		Six Months Ended February 28, 2014												Six Months Ended February 28, 2013
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company			Company									Company
											and												and
											Subsidiaries												Subsidiaries
	Net cash provided by operating activities	$	40,636		$	3,565		$	—		$	44,201		$	50,772		$	3,917		$	—		$	54,689
	Cash flows from investing activities:
	Additions to property, plant and equipment		(12,798	)		(7,555	)		—			(20,353	)		(4,740	)		(9,570	)		—			(14,310	)
	Additions to deferred turnaround costs		(3,014	)		(110	)		—			(3,124	)		(163	)		(46	)		—			(209	)
	Proceeds from asset dispositions		56			—			—			56			—			—			—			—
	Net cash used in investing activities		(15,756	)		(7,665	)		—			(23,421	)		(4,903	)		(9,616	)		—			(14,519	)
	Cash flows from financing activities:
	Proceeds from issuance of long-term debt		—			1,426			—			1,426			—			—			—			—
	Dividends to preferred shareholder and stockholder		(4,810	)		—			—			(4,810	)		(60,277	)		—			—			(60,277	)
	Principal reductions of long-term debt		(467	)		(533	)		—			(1,000	)		(517	)		(276	)		—			(793	)
	Distribution to parent under the tax sharing agreement		(2,593	)		—			—			(2,593	)		—			—			—			—
	Net cash (used in) provided by financing activities		(7,870	)		893			—			(6,977	)		(60,794	)		(276	)		—			(61,070	)
	Net increase (decrease) in cash and cash equivalents		17,010			(3,207	)		—			13,803			(14,925	)		(5,975	)		—			(20,900	)
	Cash and cash equivalents, beginning of year		141,386			17,151			—			158,537			122,219			15,321			—			137,540
	Cash and cash equivalents, end of period	$	158,396		$	13,944		$	—		$	172,340		$	107,294		$	9,346		$	—		$	116,640

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	6 Months Ended
	Feb. 28, 2014
Compensation And Retirement Disclosure [Abstract]	'
Components of Net Pension and Other Postretirement Benefit Costs	'
	For the periods ended February 28, 2014 and 2013, net pension and other postretirement benefit costs were comprised of the following:
		Pension Benefits
		Three Months Ended						Six Months Ended
		February 28,						February 28,
		2014			2013			2014			2013
		(in thousands)
	Service cost	$	149		$	164		$	298		$	328
	Interest cost on benefit obligation		1,311			1,279			2,622			2,565
	Expected return on plan assets		(1,403	)		(1,462	)		(2,806	)		(2,932	)
	Amortization and deferral of net loss		176			335			351			670
	Net periodic benefit cost	$	233		$	316		$	465		$	631
		Other Post-Retirement Benefits
		Three Months Ended						Six Months Ended
		February 28,						February 28,
		2014			2013			2014			2013
		(in thousands)
	Service cost	$	193		$	235		$	387		$	473
	Interest cost on benefit obligation		518			471			1,036			947
	Amortization and deferral of net loss		(465	)		31			(930	)		62
	Net periodic benefit cost	$	246		$	737		$	493		$	1,482

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation - Additional Information (Detail)	3 Months Ended
	Feb. 28, 2014
	Segment
Accounting Policies [Abstract]	'
Number of business segments	2

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude Oil	$50,785	$21,344
Petroleum Products	123,333	60,094
Total @ LIFO	174,118	81,438
Merchandise	23,983	24,002
Supplies	27,467	25,526
Total @ FIFO	51,450	49,528
Total Inventory	$225,568	$130,966

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
Inventory Disclosure [Abstract]	'	'
Replacement cost of LIFO, over LIFO carrying values	$57,670,000	$108,984,000

Segments_of_Business_Summarize

Segments of Business - Summarized Financial Information of Company's Reportable Segments (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Aug. 31, 2013
Net Sales	'	'	'	'	'
Sales, Net	$773,719	$870,109	$1,665,434	$1,827,171	'
Operating Income (Loss)	'	'	'	'	'
Operating income	101,837	114,823	107,251	222,646	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	7,140	6,566	14,130	13,422	'
Capital Expenditures (including non-cash)	'	'	'	'	'
Capital Expenditures	9,239	8,791	20,594	15,260	'
Total Assets	'	'	'	'	'
Assets, Total	853,908	'	853,908	'	796,295
Operating Segments [Member] | Retail [Member]	'	'	'	'	'
Net Sales	'	'	'	'	'
Sales, Net	392,756	396,227	806,484	832,574	'
Operating Income (Loss)	'	'	'	'	'
Operating income	-5,915	-8,653	-4,530	-4,663	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	1,578	1,468	3,139	2,925	'
Capital Expenditures (including non-cash)	'	'	'	'	'
Capital Expenditures	2,231	5,863	5,309	8,749	'
Total Assets	'	'	'	'	'
Assets, Total	176,905	'	176,905	'	182,662
Operating Segments [Member] | Wholesale [Member]	'	'	'	'	'
Net Sales	'	'	'	'	'
Sales, Net	380,963	473,882	858,950	994,597	'
Operating Income (Loss)	'	'	'	'	'
Operating income	107,752	123,476	111,781	227,309	'
Depreciation and Amortization	'	'	'	'	'
Depreciation and Amortization	5,562	5,098	10,991	10,497	'
Capital Expenditures (including non-cash)	'	'	'	'	'
Capital Expenditures	7,008	2,928	15,285	6,511	'
Total Assets	'	'	'	'	'
Assets, Total	677,003	'	677,003	'	613,633
Intersegment Eliminations [Member] | Wholesale [Member]	'	'	'	'	'
Intersegment Sales	'	'	'	'	'
Intersegment Sales	$203,890	$213,089	$417,591	$442,108	'

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	Feb. 28, 2014
10.50% Senior Secured Notes [Member]	'
Guarantor Obligations [Line Items]	'
Senior Secured Notes, interest rate	10.50%
Senior secured notes maturity year	'2018

Subsidiary_Guarantors_Schedule

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013	Feb. 28, 2013	Aug. 31, 2012
In Thousands, unless otherwise specified
Current:	'	'	'	'
Cash and cash equivalents	$172,340	$158,537	$116,640	$137,540
Accounts receivable, net	98,039	125,196	'	'
Refundable income taxes	'	20,890	'	'
Inventories, net	225,568	130,966	'	'
Prepaid expenses and other assets	30,781	42,093	'	'
Intercompany	'	'	'	'
Total current assets	526,728	477,682	'	'
Property, plant and equipment, net	299,563	289,132	'	'
Deferred financing costs, net	4,189	4,803	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,004	1,057	'	'
Deferred turnaround costs & other assets	10,575	11,772	'	'
Investment in subsidiaries	'	'	'	'
Total assets	853,908	796,295	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,705	1,592	'	'
Accounts payable	51,368	54,170	'	'
Accrued liabilities	15,288	18,715	'	'
Income taxes payable	24,904	8,587	'	'
Sales, use and fuel taxes payable	18,652	19,247	'	'
Deferred income taxes	365	365	'	'
Amounts due to affiliated companies, net	81	434	'	'
Intercompany	'	'	'	'
Total current liabilities	112,363	103,110	'	'
Long term debt: less current installments	238,210	237,114	'	'
Deferred income taxes	30,740	29,193	'	'
Deferred retirement benefits	66,555	69,675	'	'
Total liabilities	447,868	439,092	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	242,106	190,333	'	'
Accumulated other comprehensive loss	-7,433	-7,090	'	'
Total stockholder's equity	406,040	357,203	'	'
Total liabilities and stockholder's equity	853,908	796,295	'	'
United Refining Company [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	158,396	141,386	107,294	122,219
Accounts receivable, net	63,229	83,800	'	'
Refundable income taxes	'	21,944	'	'
Inventories, net	197,016	101,891	'	'
Prepaid expenses and other assets	25,497	37,860	'	'
Intercompany	138,062	133,159	'	'
Total current assets	582,200	520,040	'	'
Property, plant and equipment, net	185,630	179,326	'	'
Deferred financing costs, net	4,189	4,803	'	'
Goodwill and other non-amortizable assets	'	'	'	'
Amortizable intangible assets, net	'	'	'	'
Deferred turnaround costs & other assets	7,975	9,055	'	'
Investment in subsidiaries	24,495	27,503	'	'
Total assets	804,489	740,727	'	'
Current:	'	'	'	'
Current installments of long-term debt	697	836	'	'
Accounts payable	31,799	31,625	'	'
Accrued liabilities	9,372	12,399	'	'
Income taxes payable	26,907	8,242	'	'
Sales, use and fuel taxes payable	14,763	14,933	'	'
Deferred income taxes	1,734	1,734	'	'
Amounts due to affiliated companies, net	'	-169	'	'
Intercompany	'	'	'	'
Total current liabilities	85,272	69,600	'	'
Long term debt: less current installments	232,635	232,180	'	'
Deferred income taxes	16,101	14,325	'	'
Deferred retirement benefits	64,441	67,419	'	'
Total liabilities	398,449	383,524	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	'	'	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	14,116	14,116	'	'
Additional paid-in capital	157,251	159,844	'	'
Retained earnings	242,106	190,333	'	'
Accumulated other comprehensive loss	-7,433	-7,090	'	'
Total stockholder's equity	406,040	357,203	'	'
Total liabilities and stockholder's equity	804,489	740,727	'	'
Guarantors [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	13,944	17,151	9,346	15,321
Accounts receivable, net	34,810	41,396	'	'
Refundable income taxes	'	-1,054	'	'
Inventories, net	28,552	29,075	'	'
Prepaid expenses and other assets	5,284	4,233	'	'
Intercompany	4,419	6,545	'	'
Total current assets	87,009	97,346	'	'
Property, plant and equipment, net	113,933	109,806	'	'
Deferred financing costs, net	'	'	'	'
Goodwill and other non-amortizable assets	11,849	11,849	'	'
Amortizable intangible assets, net	1,004	1,057	'	'
Deferred turnaround costs & other assets	2,600	2,717	'	'
Investment in subsidiaries	'	'	'	'
Total assets	216,395	222,775	'	'
Current:	'	'	'	'
Current installments of long-term debt	1,008	756	'	'
Accounts payable	19,569	22,545	'	'
Accrued liabilities	5,916	6,316	'	'
Income taxes payable	-2,003	345	'	'
Sales, use and fuel taxes payable	3,889	4,314	'	'
Deferred income taxes	-1,369	-1,369	'	'
Amounts due to affiliated companies, net	81	603	'	'
Intercompany	142,481	139,704	'	'
Total current liabilities	169,572	173,214	'	'
Long term debt: less current installments	5,575	4,934	'	'
Deferred income taxes	14,639	14,868	'	'
Deferred retirement benefits	2,114	2,256	'	'
Total liabilities	191,900	195,272	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	18	18	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	16,626	16,626	'	'
Retained earnings	9,177	12,253	'	'
Accumulated other comprehensive loss	-1,326	-1,394	'	'
Total stockholder's equity	24,495	27,503	'	'
Total liabilities and stockholder's equity	216,395	222,775	'	'
Eliminations [Member]	'	'	'	'
Current:	'	'	'	'
Cash and cash equivalents	'	'	'	'
Accounts receivable, net	'	'	'	'
Refundable income taxes	'	'	'	'
Inventories, net	'	'	'	'
Prepaid expenses and other assets	'	'	'	'
Intercompany	-142,481	-139,704	'	'
Total current assets	-142,481	-139,704	'	'
Property, plant and equipment, net	'	'	'	'
Deferred financing costs, net	'	'	'	'
Goodwill and other non-amortizable assets	'	'	'	'
Amortizable intangible assets, net	'	'	'	'
Deferred turnaround costs & other assets	'	'	'	'
Investment in subsidiaries	-24,495	-27,503	'	'
Total assets	-166,976	-167,207	'	'
Current:	'	'	'	'
Current installments of long-term debt	'	'	'	'
Accounts payable	'	'	'	'
Accrued liabilities	'	'	'	'
Income taxes payable	'	'	'	'
Sales, use and fuel taxes payable	'	'	'	'
Deferred income taxes	'	'	'	'
Amounts due to affiliated companies, net	'	'	'	'
Intercompany	-142,481	-139,704	'	'
Total current liabilities	-142,481	-139,704	'	'
Long term debt: less current installments	'	'	'	'
Deferred income taxes	'	'	'	'
Deferred retirement benefits	'	'	'	'
Total liabilities	-142,481	-139,704	'	'
Commitment and contingencies	'	'	'	'
Stockholder's equity	'	'	'	'
Common stock; $.10 par value per share - shares authorized 100; issued and outstanding 100	-18	-18	'	'
Preferred stock; $1,000 par value share - shares authorized 25,000; issued and outstanding 14,116	'	'	'	'
Additional paid-in capital	-16,626	-16,626	'	'
Retained earnings	-9,177	-12,253	'	'
Accumulated other comprehensive loss	1,326	1,394	'	'
Total stockholder's equity	-24,495	-27,503	'	'
Total liabilities and stockholder's equity	($166,976)	($167,207)	'	'

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Eliminations [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Subsidiary_Guarantors_Schedule2

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	$773,719	$870,109	$1,665,434	$1,827,171
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)	622,961	708,389	1,461,126	1,507,274
Gains on derivative contracts	'	-365	'	2,319
Selling, general and administrative expenses	41,781	40,696	82,927	81,510
Depreciation and amortization expenses	7,140	6,566	14,130	13,422
Total Expenses	671,882	755,286	1,558,183	1,604,525
Operating income (loss)	101,837	114,823	107,251	222,646
Other income (expense):	'	'	'	'
Interest expense, net	-6,569	-9,928	-13,103	-19,080
Other, net	-733	-699	-1,397	-1,588
Equity in net loss of subsidiaries	'	'	'	'
Total other income (expense)	-7,302	-10,627	-14,500	-20,668
Income (loss) before income tax expense (benefit)	94,535	104,196	92,751	201,978
Income tax expense (benefit)	36,865	40,634	36,168	78,769
Net income (loss)	57,670	63,562	56,583	123,209
United Refining Company [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	584,853	686,971	1,276,541	1,436,705
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)	464,875	552,173	1,140,600	1,184,009
Gains on derivative contracts	'	-365	'	2,319
Selling, general and administrative expenses	6,473	6,571	13,004	12,484
Depreciation and amortization expenses	5,306	4,887	10,479	10,074
Total Expenses	476,654	563,266	1,164,083	1,208,886
Operating income (loss)	108,199	123,705	112,458	227,819
Other income (expense):	'	'	'	'
Interest expense, net	-6,331	-9,803	-12,629	-18,833
Other, net	-872	-842	-1,720	-1,910
Equity in net loss of subsidiaries	-3,742	-5,850	-3,076	-3,529
Total other income (expense)	-10,945	-16,495	-17,425	'
Income (loss) before income tax expense (benefit)	97,254	107,210	95,033	203,547
Income tax expense (benefit)	39,584	43,648	38,450	80,338
Net income (loss)	57,670	63,562	56,583	123,209
Guarantors [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	393,881	397,485	808,887	835,053
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)	363,101	370,563	740,520	767,852
Gains on derivative contracts	'	'	'	'
Selling, general and administrative expenses	35,308	34,125	69,923	69,026
Depreciation and amortization expenses	1,834	1,679	3,651	3,348
Total Expenses	400,243	406,367	814,094	840,226
Operating income (loss)	-6,362	-8,882	-5,207	-5,173
Other income (expense):	'	'	'	'
Interest expense, net	-238	-125	-474	-247
Other, net	139	143	323	322
Equity in net loss of subsidiaries	'	'	'	'
Total other income (expense)	-99	18	-151	75
Income (loss) before income tax expense (benefit)	-6,461	-8,864	-5,358	-5,098
Income tax expense (benefit)	-2,719	-3,014	-2,282	-1,569
Net income (loss)	-3,742	-5,850	-3,076	-3,529
Eliminations [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Net sales	-205,015	-214,347	-419,994	-444,587
Costs and expenses:	'	'	'	'
Costs of goods sold (exclusive of depreciation, amortization and gains on derivative contracts)	-205,015	-214,347	-419,994	-444,587
Gains on derivative contracts	'	'	'	'
Selling, general and administrative expenses	'	'	'	'
Depreciation and amortization expenses	'	'	'	'
Total Expenses	-205,015	-214,347	-419,994	-444,587
Operating income (loss)	'	'	'	'
Other income (expense):	'	'	'	'
Interest expense, net	'	'	'	'
Other, net	'	'	'	'
Equity in net loss of subsidiaries	3,742	5,850	3,076	3,529
Total other income (expense)	3,742	5,850	3,076	3,529
Income (loss) before income tax expense (benefit)	3,742	5,850	3,076	3,529
Income tax expense (benefit)	'	'	'	'
Net income (loss)	$3,742	$5,850	$3,076	$3,529

Subsidiary_Guarantors_Schedule3

Subsidiary Guarantors - Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	$44,201	$54,689
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-20,353	-14,310
Additions to deferred turnaround costs	-3,124	-209
Proceeds from asset dispositions	56	'
Net cash used in investing activities	-23,421	-14,519
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Dividends to preferred shareholder and stockholder	-4,810	-60,277
Principal reductions of long-term debt	-1,000	-793
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash (used in) provided by financing activities	-6,977	-61,070
Net increase (decrease) in cash and cash equivalents	13,803	-20,900
Cash and cash equivalents, beginning of year	158,537	137,540
Cash and cash equivalents, end of period	172,340	116,640
United Refining Company [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	40,636	50,772
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-12,798	-4,740
Additions to deferred turnaround costs	-3,014	-163
Proceeds from asset dispositions	56	'
Net cash used in investing activities	-15,756	-4,903
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	'	'
Dividends to preferred shareholder and stockholder	-4,810	-60,277
Principal reductions of long-term debt	-467	-517
Distribution to parent under the tax sharing agreement	-2,593	'
Net cash (used in) provided by financing activities	-7,870	-60,794
Net increase (decrease) in cash and cash equivalents	17,010	-14,925
Cash and cash equivalents, beginning of year	141,386	122,219
Cash and cash equivalents, end of period	158,396	107,294
Guarantors [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	3,565	3,917
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	-7,555	-9,570
Additions to deferred turnaround costs	-110	-46
Proceeds from asset dispositions	'	'
Net cash used in investing activities	-7,665	-9,616
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	1,426	'
Dividends to preferred shareholder and stockholder	'	'
Principal reductions of long-term debt	-533	-276
Distribution to parent under the tax sharing agreement	'	'
Net cash (used in) provided by financing activities	893	-276
Net increase (decrease) in cash and cash equivalents	-3,207	-5,975
Cash and cash equivalents, beginning of year	17,151	15,321
Cash and cash equivalents, end of period	13,944	9,346
Eliminations [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities	'	'
Cash flows from investing activities:	'	'
Additions to property, plant and equipment	'	'
Additions to deferred turnaround costs	'	'
Proceeds from asset dispositions	'	'
Net cash used in investing activities	'	'
Cash flows from financing activities:	'	'
Proceeds from issuance of long-term debt	'	'
Dividends to preferred shareholder and stockholder	'	'
Principal reductions of long-term debt	'	'
Distribution to parent under the tax sharing agreement	'	'
Net cash (used in) provided by financing activities	'	'
Net increase (decrease) in cash and cash equivalents	'	'
Cash and cash equivalents, beginning of year	'	'
Cash and cash equivalents, end of period	'	'

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Pension and Other Postretirement Benefit Costs (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Pension Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$149	$164	$298	$328
Interest cost on benefit obligation	1,311	1,279	2,622	2,565
Expected return on plan assets	-1,403	-1,462	-2,806	-2,932
Amortization and deferral of net loss	176	335	351	670
Net periodic benefit cost	233	316	465	631
Other Post-Retirement Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	193	235	387	473
Interest cost on benefit obligation	518	471	1,036	947
Amortization and deferral of net loss	-465	31	-930	62
Net periodic benefit cost	$246	$737	$493	$1,482

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	6 Months Ended
	Feb. 28, 2014
Compensation And Retirement Disclosure [Abstract]	'
Defined pension plan contribution	$3,396,000

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Feb. 28, 2014	Aug. 31, 2013
Fair Value Disclosures [Abstract]	'	'
Fair value of long term debt	$28,041,000	$26,642,000