United Refining 10-Q 14 Apr 15 2015 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Feb. 28, 2015	Apr. 14, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	28-Feb-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2
Trading Symbol	UNRF
Entity Registrant Name	UNITED REFINING CO
Entity Central Index Key	101462
Current Fiscal Year End Date	-23
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		100

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2015	Aug. 31, 2014
In Thousands, unless otherwise specified
Current:
Cash and cash equivalents	$59,997	$99,037
Accounts receivable, net	72,358	92,391
Refundable income taxes		6,000
Inventories, net	198,779	151,472
Prepaid income taxes	23,820	13,674
Prepaid expenses and other assets	29,021	67,168
Amounts due from affiliated companies, net	143
Total current assets	384,118	429,742
Property, plant and equipment, net	326,697	317,519
Deferred financing costs, net	2,961	3,575
Goodwill	1,349	1,349
Trade name	10,500	10,500
Amortizable intangible assets, net	831	951
Deferred integrity and replacement costs, net	61,775	64,916
Deferred turnaround costs and other assets, net	37,123	41,912
Total assets	825,354	870,464
Current:
Current installments of long-term debt	1,540	1,551
Accounts payable	37,873	91,881
Accrued liabilities	14,471	18,691
Sales, use and fuel taxes payable	16,516	20,550
Deferred income taxes	2,810	2,810
Amounts due to affiliated companies, net		1,521
Total current liabilities	73,210	137,004
Long term debt: less current installments	238,071	237,974
Deferred income taxes	65,682	44,140
Deferred retirement benefits	64,380	67,121
Total liabilities	441,343	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	156,810	156,810
Retained earnings	223,021	222,495
Accumulated other comprehensive loss	-9,936	-9,196
Total stockholder's equity	384,011	384,225
Total liabilities and stockholder's equity	825,354	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) (USD $)	Feb. 28, 2015	Aug. 31, 2014
Common stock, par value per share	$0.10	$0.10
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100
Series A Preferred Stock [Member]
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116

Consolidated_Statements_of_Inc

Consolidated Statements of Income - (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014
Income Statement [Abstract]
Net sales	$580,904	$773,719	$1,405,601	$1,665,434
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	518,629	622,961	1,255,797	1,461,126
Selling, general and administrative expenses	40,958	41,781	81,996	82,927
Depreciation and amortization expenses	10,525	7,140	20,877	14,130
Total costs and expenses	570,112	671,882	1,358,670	1,558,183
Operating income	10,792	101,837	46,931	107,251
Other expense:
Interest expense, net	-6,632	-6,569	-13,290	-13,103
Other, net	-1,549	-733	-2,157	-1,397
Total other income (expense)	-8,181	-7,302	-15,447	-14,500
Income before income tax expense	2,611	94,535	31,484	92,751
Income tax expense	1,008	36,865	12,267	36,168
Net income	$1,603	$57,670	$19,217	$56,583

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income - (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014
Statement of Comprehensive Income [Abstract]
Net income	$1,603	$57,670	$19,217	$56,583
Other comprehensive loss, net of taxes:
Unrecognized post retirement loss, net of taxes of $(237) and $(120) for the three months ended February 28, 2015 and 2014, respectively and $(474) and $(239) for the six months ended February 28, 2015 and 2014, respectively	-370	-171	-740	-343
Other comprehensive loss	-370	-171	-740	-343
Total comprehensive income	$1,233	$57,499	$18,477	$56,240

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income - (Unaudited) (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014
Statement of Comprehensive Income [Abstract]
Unrecognized post retirement loss, taxes	($237)	($120)	($474)	($239)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows - (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015	Feb. 28, 2014
Cash flows from operating activities:
Net income	$19,217	$56,583
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	22,096	15,286
Deferred income taxes	22,016	1,786
Loss on asset dispositions	766	13
Cash used in working capital items	-28,569	-26,103
Change in operating assets and liabilities:
Other assets, net	137	338
Deferred retirement benefits	-3,955	-3,702
Total adjustments	12,491	-12,382
Net cash provided by operating activities	31,708	44,201
Cash flows from investing activities:
Additions to property, plant and equipment	-20,069	-20,353
Additions to deferred turnaround costs	-2,558	-3,124
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	4	56
Net cash used in investing activities	-51,253	-23,421
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-18,691	-4,810
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-804	-1,000
Distribution to parent under the tax sharing agreement		-2,593
Net cash used in financing activities	-19,495	-6,977
Net (decrease) increase in cash and cash equivalents	-39,040	13,803
Cash and cash equivalents, beginning of year	99,037	158,537
Cash and cash equivalents, end of period	59,997	172,340
Cash provided by (used in) working capital items:
Accounts receivable, net	20,033	27,157
Refundable income taxes	6,000	20,890
Inventories, net	-47,307	-94,602
Prepaid income taxes	-10,146
Prepaid expenses and other assets	38,147	11,312
Amounts due from/to affiliated companies, net	-1,664	-353
Accounts payable	-25,378	-2,802
Accrued liabilities	-4,220	-3,427
Income taxes payable		16,317
Sales, use, and fuel taxes payable	-4,034	-595
Total change	-28,569	-26,103
Cash paid during the period for:
Interest	12,758	12,755
Income taxes	339	16,151
Non-cash investing activities:
Property additions & capital leases	$285	$241

Description_of_Business_and_Ba

Description of Business and Basis of Presentation	6 Months Ended
	Feb. 28, 2015
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, 2015 are not necessarily indicative of the results that may be expected for the year ending August 31, 2015. 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, 2014.

Inventories

Inventories	6 Months Ended
	Feb. 28, 2015
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,
			2015		2014
			(in thousands)
	Crude Oil		$	41,199	$	36,667
	Petroleum Products			104,357		63,252
	Total @ LIFO			145,556		99,919
	Merchandise			24,221		23,983
	Supplies			29,002		27,570
	Total @ FIFO			53,223		51,553
	Total Inventory		$	198,779	$	151,472
	As of February 28, 2015 and August 31, 2014, the replacement cost of LIFO inventories exceeded their LIFO carrying values by approximately $7,308,000 and $109,711,000, respectively. In accordance with ASC 270, Interim Reporting, and ASC 330, Inventory, as of February 28, 2015 the Company has not recorded any reserve against its LIFO carrying values (which amounted to $8,629,000) as the current decline in market values is reasonably expected to be temporary and be restored in the current fiscal year.

Segments_of_Business

Segments of Business	6 Months Ended
	Feb. 28, 2015
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,
			2015		2014			2015		2014
	Net Sales
	Retail		$	298,666	$	392,756		$	677,822	$	806,484
	Wholesale			282,238		380,963			727,779		858,950
			$	580,904	$	773,719		$	1,405,601	$	1,665,434
	Intersegment Sales
	Wholesale		$	116,350	$	203,890		$	296,606	$	417,591
	Operating Income (Loss)
	Retail		$	8,040	$	(5,915	)	$	17,799	$	(4,530	)
	Wholesale			2,752		107,752			29,132		111,781
			$	10,792	$	101,837		$	46,931	$	107,251
	Depreciation and Amortization
	Retail		$	1,793	$	1,578		$	3,556	$	3,139
	Wholesale			8,732		5,562			17,321		10,991
			$	10,525	$	7,140		$	20,877	$	14,130
			February 28, 2015		August 31, 2014
	Total Assets		$	163,957	$	186,277
	Retail			661,397		684,187
	Wholesale		$	825,354	$	870,464

Subsidiary_Guarantors

Subsidiary Guarantors	6 Months Ended
	Feb. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Subsidiary Guarantors	4	Subsidiary Guarantors
	All of the Company’s wholly-owned subsidiaries fully and unconditionally guarantee on an unsecured basis, on a joint and several basis, the Company’s 10.50% Senior Secured Notes due 2018. There are no restrictions within the consolidated group on the ability of the Company or any of its subsidiaries to obtain loans from or pay dividends to other members of the consolidated group. Financial information of the Company’s wholly-owned subsidiary guarantors is as follows:
	Condensed Consolidating Balance Sheets
	(in thousands)
			February 28, 2015												August 31, 2014
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents		$	47,174		$	12,823		$	—		$	59,997		$	79,356		$	19,681		$	—		$	99,037
	Accounts receivable, net			46,832			25,526			—			72,358			51,452			40,939			—			92,391
	Refundable income taxes			—			—			—			—			6,000			—			—			6,000
	Inventories, net			171,007			27,772			—			198,779			122,161			29,311			—			151,472
	Prepaid income taxes			28,865			(5,045	)		—			23,820			16,918			(3,244	)		—			13,674
	Prepaid expenses and other assets			22,659			6,362			—			29,021			62,889			4,279			—			67,168
	Amounts due from affiliated companies, net			—			143			—			143			—			—			—			—
	Intercompany			107,494			(3,677	)		(103,817	)		—			127,105			1,116			(128,221	)		—
	Total current assets			424,031			63,904			(103,817	)		384,118			465,881			92,082			(128,221	)		429,742
	Property, plant and equipment, net			204,973			121,724			—			326,697			199,703			117,816			—			317,519
	Deferred financing costs, net			2,961			—			—			2,961			3,575			—			—			3,575
	Goodwill and other non-amortizable assets			—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net			—			831			—			831			—			951			—			951
	Deferred integrity and replacement costs, net			61,775			—			—			61,775			64,916			—			—			64,916
	Deferred turnaround costs & other assets			32,571			4,552			—			37,123			39,302			2,610			—			41,912
	Investment in subsidiaries			45,759			—			(45,759	)		—			35,811			—			(35,811	)		—
			$	772,070		$	202,860		$	(149,576	)	$	825,354		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt		$	523		$	1,017		$	—		$	1,540		$	519		$	1,032		$	—		$	1,551
	Accounts payable			17,728			20,145			—			37,873			64,965			26,916			—			91,881
	Accrued liabilities			8,246			6,225			—			14,471			12,315			6,376			—			18,691
	Sales, use and fuel taxes payable			12,519			3,997			—			16,516			16,037			4,513			—			20,550
	Deferred income taxes			3,770			(960	)		—			2,810			3,770			(960	)		—			2,810
	Amounts due to affiliated companies, net			—			—			—			—			—			1,521			—			1,521
	Intercompany			—			103,817			(103,817	)		—			—			128,221			(128,221	)		—
	Total current liabilities			42,786			134,241			(103,817	)		73,210			97,606			167,619			(128,221	)		137,004
	Long term debt: less current installments			233,539			4,532			—			238,071			232,946			5,028			—			237,974
	Deferred income taxes			48,767			16,915			—			65,682			28,816			15,324			—			44,140
	Deferred retirement benefits			62,967			1,413			—			64,380			65,595			1,526			—			67,121
	Total liabilities			388,059			157,101			(103,817	)		441,343			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	)		—			—			18			(18	)		—
	Series A Preferred stock; $1,000 par value per share – shares authorized 25,000; issued and outstanding 14,116			14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital			156,810			16,626			(16,626	)		156,810			156,810			16,626			(16,626	)		156,810
	Retained earnings			223,021			30,057			(30,057	)		223,021			222,495			20,143			(20,143	)		222,495
	Accumulated other comprehensive loss			(9,936	)		(942	)		942			(9,936	)		(9,196	)		(976	)		976			(9,196	)
	Total stockholder’s equity			384,011			45,759			(45,759	)		384,011			384,225			35,811			(35,811	)		384,225
			$	772,070		$	202,860		$	(149,576	)	$	825,354		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Condensed Consolidating Statements of Income
	(in thousands)
			Three Months Ended February 28, 2015												Three Months Ended February 28, 2014
			United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
			Refining									Refining			Refining									Refining
			Company									Company &			Company									Company &
												Subsidiaries												Subsidiaries
	Net sales		$	398,588		$	299,837		$	(117,521	)	$	580,904		$	584,853		$	393,881		$	(205,015	)	$	773,719
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)			380,799			255,351			(117,521	)		518,629			464,875			363,101			(205,015	)		622,961
	Selling, general and administrative expenses			6,036			34,922			—			40,958			6,473			35,308			—			41,781
	Depreciation and amortization expenses			8,481			2,044			—			10,525			5,306			1,834			—			7,140
				395,316			292,317			(117,521	)		570,112			476,654			400,243			(205,015	)		671,882
Operating income (loss)			3,272			7,520			—			10,792			108,199			(6,362	)		—			101,837
Other income (expense):
Interest expense, net			(6,402	)		(230	)		—			(6,632	)		(6,331	)		(238	)		—			(6,569	)
Other, net			(1,744	)		195			—			(1,549	)		(872	)		139			—			(733	)
Equity in net income (loss) of subsidiaries			4,391			—			(4,391	)		—			(3,742	)		—			3,742			—
			(3,755	)		(35	)		(4,391	)		(8,181	)		(10,945	)		(99	)		3,742			(7,302	)
(Loss) income before income tax (benefit) expense			(483	)		7,485			(4,391	)		2,611			97,254			(6,461	)		3,742			94,535
Income tax (benefit) expense			(2,086	)		3,094			—			1,008			39,584			(2,719	)		—			36,865
Net (loss) income		$	1,603		$	4,391		$	(4,391	)	$	1,603		$	57,670		$	(3,742	)	$	3,742		$	57,670
		Six Months Ended February 28, 2015												Six Months Ended February 28, 2014
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
Net sales		$	1,024,385		$	680,183		$	(298,967	)	$	1,405,601		$	1,276,541		$	808,887		$	(419,994	)	$	1,665,434
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)			964,754			590,010			(298,967	)		1,255,797			1,140,600			740,520			(419,994	)		1,461,126
Selling, general and administrative expenses			12,753			69,243			—			81,996			13,004			69,923			—			82,927
Depreciation and amortization expenses			16,776			4,101			—			20,877			10,479			3,651			—			14,130
			994,283			663,354			(298,967	)		1,358,670			1,164,083			814,094			(419,994	)		1,558,183
Operating income (loss)			30,102			16,829			—			46,931			112,458			(5,207	)		—			107,251
Other income (expense):
Interest expense, net			(12,815	)		(475	)		—			(13,290	)		(12,629	)		(474	)		—			(13,103	)
Other, net			(2,517	)		360			—			(2,157	)		(1,720	)		323			—			(1,397	)
Equity in net income (loss) of subsidiaries			9,914			—			(9,914	)		—			(3,076	)		—			3,076			—
			(5,418	)		(115	)		(9,914	)		(15,447	)		(17,425	)		(151	)		3,076			(14,500	)
Income (loss) before income tax expense (benefit)			24,684			16,714			(9,914	)		31,484			95,033			(5,358	)		3,076			92,751
Income tax expense (benefit)			5,467			6,800			—			12,267			38,450			(2,282	)		—			36,168
Net income (loss)		$	19,217		$	9,914		$	(9,914	)	$	19,217		$	56,583		$	(3,076	)	$	3,076		$	56,583
Condensed Consolidating Statements of Cash Flows
(in thousands)
		Six Months Ended February 28, 2015												Six Months Ended February 28, 2014
		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		$	27,712		$	3,996		$	—		$	31,708		$	40,636		$	3,565		$	—		$	44,201
Cash flows from investing activities:
Additions to property, plant and equipment			(11,739	)		(8,330	)		—			(20,069	)		(12,798	)		(7,555	)		—			(20,353	)
Additions to deferred turnaround costs			(543	)		(2,015	)		—			(2,558	)		(3,014	)		(110	)		—			(3,124	)
Additions to deferred integrity and replacement costs			(28,630	)		—			—			(28,630	)		—			—			—			—
Proceeds from asset dispositions			2			2			—			4			56			—			—			56
Net cash used in investing activities			(40,910	)		(10,343	)		—			(51,253	)		(15,756	)		(7,665	)		—			(23,421	)
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder			(18,691	)		—			—			(18,691	)		(4,810	)		—			—			(4,810	)
Proceeds from issuance of long-term debt			—			—			—			—			—			1,426			—			1,426
Principal reductions of long-term debt			(293	)		(511	)		—			(804	)		(467	)		(533	)		—			(1,000	)
Distribution to parent under the tax sharing agreement			—			—			—			—			(2,593	)		—			—			(2,593	)
Net cash (used in) provided by financing activities			(18,984	)		(511	)		—			(19,495	)		(7,870	)		893			—			(6,977	)
Net (decrease) increase in cash and cash equivalents			(32,182	)		(6,858	)		—			(39,040	)		17,010			(3,207	)		—			13,803
Cash and cash equivalents, beginning of year			79,356			19,681			—			99,037			141,386			17,151			—			158,537
Cash and cash equivalents, end of period		$	47,174		$	12,823		$	—		$	59,997		$	158,396		$	13,944		$	—		$	172,340

Employee_Benefit_Plans

Employee Benefit Plans	6 Months Ended
	Feb. 28, 2015
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	5	Employee Benefit Plans
	For the periods ended February 28, 2015 and 2014, net pension and other postretirement benefit costs were comprised of the following:
			Pension Benefits
			Three Months						Six Months Ended
			Ended February 28,						February 28,
			2015			2014			2015			2014
			(in thousands)
	Service cost		$	156		$	149		$	313		$	298
	Interest cost on benefit obligation			1,212			1,311			2,425			2,622
	Expected return on plan assets			(1,587	)		(1,403	)		(3,175	)		(2,806	)
	Amortization and deferral of net loss			181			176			361			351
	Net periodic benefit cost		$	(38	)	$	233		$	(76	)	$	465
			Other Post-Retirement Benefits
			Three Months						Six Months Ended
			Ended						February 28,
			February 28,
			2015			2014			2015			2014
			(in thousands)
	Service cost		$	(151	)	$	193		$	(302	)	$	387
	Interest cost on benefit obligation			(413	)		518			(826	)		1,036
	Amortization and deferral of net loss			786			(465	)		1,572			(930	)
	Net periodic benefit cost		$	222		$	246		$	444		$	493
	As of February 28, 2015, $2,142,000 of contributions have been made to the Company pension plans for the fiscal year ending August 31, 2015.
	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, 2015
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, 2015 and August 31, 2014 by $17,812,000 and $28,041,000, respectively.

Subsequent_Events

Subsequent Events	6 Months Ended
	Feb. 28, 2015
Subsequent Events [Abstract]
Subsequent Events	7	Subsequent Events
	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 Letter Agreement also contemplated that the parties would enter into a put and call agreement relating to the sale of Line 10 from the Carriers to the Company.
	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 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 (9th) 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 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.

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Feb. 28, 2015
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following:
		February 28,		August 31,
		2015		2014
		(in thousands)
	Crude Oil	$	41,199	$	36,667
	Petroleum Products		104,357		63,252
	Total @ LIFO		145,556		99,919
	Merchandise		24,221		23,983
	Supplies		29,002		27,570
	Total @ FIFO		53,223		51,553
	Total Inventory	$	198,779	$	151,472

Segments_of_Business_Tables

Segments of Business (Tables)	6 Months Ended
	Feb. 28, 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 tables (in thousands):
		Three Months Ended					Six Months Ended
		February 28,					February 28,
		2015		2014			2015		2014
	Net Sales
	Retail	$	298,666	$	392,756		$	677,822	$	806,484
	Wholesale		282,238		380,963			727,779		858,950
		$	580,904	$	773,719		$	1,405,601	$	1,665,434
	Intersegment Sales
	Wholesale	$	116,350	$	203,890		$	296,606	$	417,591
	Operating Income (Loss)
	Retail	$	8,040	$	(5,915	)	$	17,799	$	(4,530	)
	Wholesale		2,752		107,752			29,132		111,781
		$	10,792	$	101,837		$	46,931	$	107,251
	Depreciation and Amortization
	Retail	$	1,793	$	1,578		$	3,556	$	3,139
	Wholesale		8,732		5,562			17,321		10,991
		$	10,525	$	7,140		$	20,877	$	14,130
		February 28, 2015		August 31, 2014
	Total Assets	$	163,957	$	186,277
	Retail		661,397		684,187
	Wholesale	$	825,354	$	870,464

Subsidiary_Guarantors_Tables

Subsidiary Guarantors (Tables)	6 Months Ended
	Feb. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets
	(in thousands)
		February 28, 2015												August 31, 2014
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Assets
	Current:
	Cash and cash equivalents	$	47,174		$	12,823		$	—		$	59,997		$	79,356		$	19,681		$	—		$	99,037
	Accounts receivable, net		46,832			25,526			—			72,358			51,452			40,939			—			92,391
	Refundable income taxes		—			—			—			—			6,000			—			—			6,000
	Inventories, net		171,007			27,772			—			198,779			122,161			29,311			—			151,472
	Prepaid income taxes		28,865			(5,045	)		—			23,820			16,918			(3,244	)		—			13,674
	Prepaid expenses and other assets		22,659			6,362			—			29,021			62,889			4,279			—			67,168
	Amounts due from affiliated companies, net		—			143			—			143			—			—			—			—
	Intercompany		107,494			(3,677	)		(103,817	)		—			127,105			1,116			(128,221	)		—
	Total current assets		424,031			63,904			(103,817	)		384,118			465,881			92,082			(128,221	)		429,742
	Property, plant and equipment, net		204,973			121,724			—			326,697			199,703			117,816			—			317,519
	Deferred financing costs, net		2,961			—			—			2,961			3,575			—			—			3,575
	Goodwill and other non-amortizable assets		—			11,849			—			11,849			—			11,849			—			11,849
	Amortizable intangible assets, net		—			831			—			831			—			951			—			951
	Deferred integrity and replacement costs, net		61,775			—			—			61,775			64,916			—			—			64,916
	Deferred turnaround costs & other assets		32,571			4,552			—			37,123			39,302			2,610			—			41,912
	Investment in subsidiaries		45,759			—			(45,759	)		—			35,811			—			(35,811	)		—
		$	772,070		$	202,860		$	(149,576	)	$	825,354		$	809,188		$	225,308		$	(164,032	)	$	870,464
	Liabilities and Stockholder’s Equity
	Current:
	Current installments of long-term debt	$	523		$	1,017		$	—		$	1,540		$	519		$	1,032		$	—		$	1,551
	Accounts payable		17,728			20,145			—			37,873			64,965			26,916			—			91,881
	Accrued liabilities		8,246			6,225			—			14,471			12,315			6,376			—			18,691
	Sales, use and fuel taxes payable		12,519			3,997			—			16,516			16,037			4,513			—			20,550
	Deferred income taxes		3,770			(960	)		—			2,810			3,770			(960	)		—			2,810
	Amounts due to affiliated companies, net		—			—			—			—			—			1,521			—			1,521
	Intercompany		—			103,817			(103,817	)		—			—			128,221			(128,221	)		—
	Total current liabilities		42,786			134,241			(103,817	)		73,210			97,606			167,619			(128,221	)		137,004
	Long term debt: less current installments		233,539			4,532			—			238,071			232,946			5,028			—			237,974
	Deferred income taxes		48,767			16,915			—			65,682			28,816			15,324			—			44,140
	Deferred retirement benefits		62,967			1,413			—			64,380			65,595			1,526			—			67,121
	Total liabilities		388,059			157,101			(103,817	)		441,343			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	)		—			—			18			(18	)		—
	Series A Preferred stock; $1,000 par value per share – shares authorized 25,000; issued and outstanding 14,116		14,116			—			—			14,116			14,116			—			—			14,116
	Additional paid-in capital		156,810			16,626			(16,626	)		156,810			156,810			16,626			(16,626	)		156,810
	Retained earnings		223,021			30,057			(30,057	)		223,021			222,495			20,143			(20,143	)		222,495
	Accumulated other comprehensive loss		(9,936	)		(942	)		942			(9,936	)		(9,196	)		(976	)		976			(9,196	)
	Total stockholder’s equity		384,011			45,759			(45,759	)		384,011			384,225			35,811			(35,811	)		384,225
		$	772,070		$	202,860		$	(149,576	)	$	825,354		$	809,188		$	225,308		$	(164,032	)	$	870,464
Schedule of Condensed Consolidating Statements of Income	Condensed Consolidating Statements of Income
	(in thousands)
		Three Months Ended February 28, 2015												Three Months Ended February 28, 2014
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Net sales	$	398,588		$	299,837		$	(117,521	)	$	580,904		$	584,853		$	393,881		$	(205,015	)	$	773,719
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)		380,799			255,351			(117,521	)		518,629			464,875			363,101			(205,015	)		622,961
	Selling, general and administrative expenses		6,036			34,922			—			40,958			6,473			35,308			—			41,781
	Depreciation and amortization expenses		8,481			2,044			—			10,525			5,306			1,834			—			7,140
			395,316			292,317			(117,521	)		570,112			476,654			400,243			(205,015	)		671,882
	Operating income (loss)		3,272			7,520			—			10,792			108,199			(6,362	)		—			101,837
	Other income (expense):
	Interest expense, net		(6,402	)		(230	)		—			(6,632	)		(6,331	)		(238	)		—			(6,569	)
	Other, net		(1,744	)		195			—			(1,549	)		(872	)		139			—			(733	)
	Equity in net income (loss) of subsidiaries		4,391			—			(4,391	)		—			(3,742	)		—			3,742			—
			(3,755	)		(35	)		(4,391	)		(8,181	)		(10,945	)		(99	)		3,742			(7,302	)
	(Loss) income before income tax (benefit) expense		(483	)		7,485			(4,391	)		2,611			97,254			(6,461	)		3,742			94,535
	Income tax (benefit) expense		(2,086	)		3,094			—			1,008			39,584			(2,719	)		—			36,865
	Net (loss) income	$	1,603		$	4,391		$	(4,391	)	$	1,603		$	57,670		$	(3,742	)	$	3,742		$	57,670
		Six Months Ended February 28, 2015												Six Months Ended February 28, 2014
		United			Guarantors			Eliminations			United			United			Guarantors			Eliminations			United
		Refining									Refining			Refining									Refining
		Company									Company &			Company									Company &
											Subsidiaries												Subsidiaries
	Net sales	$	1,024,385		$	680,183		$	(298,967	)	$	1,405,601		$	1,276,541		$	808,887		$	(419,994	)	$	1,665,434
	Costs and expenses:
	Costs of goods sold (exclusive of depreciation and amortization)		964,754			590,010			(298,967	)		1,255,797			1,140,600			740,520			(419,994	)		1,461,126
	Selling, general and administrative expenses		12,753			69,243			—			81,996			13,004			69,923			—			82,927
	Depreciation and amortization expenses		16,776			4,101			—			20,877			10,479			3,651			—			14,130
			994,283			663,354			(298,967	)		1,358,670			1,164,083			814,094			(419,994	)		1,558,183
	Operating income (loss)		30,102			16,829			—			46,931			112,458			(5,207	)		—			107,251
	Other income (expense):
	Interest expense, net		(12,815	)		(475	)		—			(13,290	)		(12,629	)		(474	)		—			(13,103	)
	Other, net		(2,517	)		360			—			(2,157	)		(1,720	)		323			—			(1,397	)
	Equity in net income (loss) of subsidiaries		9,914			—			(9,914	)		—			(3,076	)		—			3,076			—
			(5,418	)		(115	)		(9,914	)		(15,447	)		(17,425	)		(151	)		3,076			(14,500	)
	Income (loss) before income tax expense (benefit)		24,684			16,714			(9,914	)		31,484			95,033			(5,358	)		3,076			92,751
	Income tax expense (benefit)		5,467			6,800			—			12,267			38,450			(2,282	)		—			36,168
	Net income (loss)	$	19,217		$	9,914		$	(9,914	)	$	19,217		$	56,583		$	(3,076	)	$	3,076		$	56,583
Schedule of Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows
	(in thousands)
		Six Months Ended February 28, 2015												Six Months Ended February 28, 2014
		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	$	27,712		$	3,996		$	—		$	31,708		$	40,636		$	3,565		$	—		$	44,201
	Cash flows from investing activities:
	Additions to property, plant and equipment		(11,739	)		(8,330	)		—			(20,069	)		(12,798	)		(7,555	)		—			(20,353	)
	Additions to deferred turnaround costs		(543	)		(2,015	)		—			(2,558	)		(3,014	)		(110	)		—			(3,124	)
	Additions to deferred integrity and replacement costs		(28,630	)		—			—			(28,630	)		—			—			—			—
	Proceeds from asset dispositions		2			2			—			4			56			—			—			56
	Net cash used in investing activities		(40,910	)		(10,343	)		—			(51,253	)		(15,756	)		(7,665	)		—			(23,421	)
	Cash flows from financing activities:
	Dividends to preferred shareholder and common stockholder		(18,691	)		—			—			(18,691	)		(4,810	)		—			—			(4,810	)
	Proceeds from issuance of long-term debt		—			—			—			—			—			1,426			—			1,426
	Principal reductions of long-term debt		(293	)		(511	)		—			(804	)		(467	)		(533	)		—			(1,000	)
	Distribution to parent under the tax sharing agreement		—			—			—			—			(2,593	)		—			—			(2,593	)
	Net cash (used in) provided by financing activities		(18,984	)		(511	)		—			(19,495	)		(7,870	)		893			—			(6,977	)
	Net (decrease) increase in cash and cash equivalents		(32,182	)		(6,858	)		—			(39,040	)		17,010			(3,207	)		—			13,803
	Cash and cash equivalents, beginning of year		79,356			19,681			—			99,037			141,386			17,151			—			158,537
	Cash and cash equivalents, end of period	$	47,174		$	12,823		$	—		$	59,997		$	158,396		$	13,944		$	—		$	172,340

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	6 Months Ended
	Feb. 28, 2015
Compensation and Retirement Disclosure [Abstract]
Components of Net Pension and Other Post-Retirement Benefit Cost	For the periods ended February 28, 2015 and 2014, net pension and other postretirement benefit costs were comprised of the following:
		Pension Benefits
		Three Months						Six Months Ended
		Ended February 28,						February 28,
		2015			2014			2015			2014
		(in thousands)
	Service cost	$	156		$	149		$	313		$	298
	Interest cost on benefit obligation		1,212			1,311			2,425			2,622
	Expected return on plan assets		(1,587	)		(1,403	)		(3,175	)		(2,806	)
	Amortization and deferral of net loss		181			176			361			351
	Net periodic benefit cost	$	(38	)	$	233		$	(76	)	$	465
		Other Post-Retirement Benefits
		Three Months						Six Months Ended
		Ended						February 28,
		February 28,
		2015			2014			2015			2014
		(in thousands)
	Service cost	$	(151	)	$	193		$	(302	)	$	387
	Interest cost on benefit obligation		(413	)		518			(826	)		1,036
	Amortization and deferral of net loss		786			(465	)		1,572			(930	)
	Net periodic benefit cost	$	222		$	246		$	444		$	493

Description_of_Business_and_Ba1

Description of Business and Basis of Presentation - Additional Information (Detail)	6 Months Ended
	Feb. 28, 2015
	Segment
Accounting Policies [Abstract]
Number of business segments	2

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Feb. 28, 2015	Aug. 31, 2014
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Crude Oil	$41,199	$36,667
Petroleum Products	104,357	63,252
Total @ LIFO	145,556	99,919
Merchandise	24,221	23,983
Supplies	29,002	27,570
Total @ FIFO	53,223	51,553
Total Inventory	$198,779	$151,472

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	Feb. 28, 2015	Aug. 31, 2014
Inventory [Line Items]
Replacement cost of LIFO, over LIFO carrying values	$7,308,000	$109,711,000
Reserve against its LIFO carrying values	0
LIFO inventories	145,556,000	99,919,000
Carrying Value [Member]
Inventory [Line Items]
LIFO inventories	$8,629,000

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, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014	Aug. 31, 2014
Net Sales
Sales, Net	$580,904	$773,719	$1,405,601	$1,665,434
Operating Income (Loss)
Operating income	10,792	101,837	46,931	107,251
Depreciation and Amortization
Depreciation and Amortization	10,525	7,140	20,877	14,130
Total Assets
Assets, Total	825,354		825,354		870,464
Operating Segments [Member] | Retail [Member]
Net Sales
Sales, Net	298,666	392,756	677,822	806,484
Operating Income (Loss)
Operating income	8,040	-5,915	17,799	-4,530
Depreciation and Amortization
Depreciation and Amortization	1,793	1,578	3,556	3,139
Total Assets
Assets, Total	163,957		163,957		186,277
Operating Segments [Member] | Wholesale [Member]
Net Sales
Sales, Net	282,238	380,963	727,779	858,950
Operating Income (Loss)
Operating income	2,752	107,752	29,132	111,781
Depreciation and Amortization
Depreciation and Amortization	8,732	5,562	17,321	10,991
Total Assets
Assets, Total	661,397		661,397		684,187
Intersegment Eliminations [Member] | Wholesale [Member]
Intersegment Sales
Intersegment Sales	$116,350	$203,890	$296,606	$417,591

Subsidiary_Guarantors_Addition

Subsidiary Guarantors - Additional Information (Detail) (10.50% Senior Secured Notes [Member])	Feb. 28, 2015
10.50% Senior Secured Notes [Member]
Guarantor Obligations [Line Items]
Senior Secured Notes, interest rate	10.50%

Subsidiary_Guarantors_Schedule

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	Feb. 28, 2015	Aug. 31, 2014	Feb. 28, 2014	Aug. 31, 2013
In Thousands, unless otherwise specified
Current:
Cash and cash equivalents	$59,997	$99,037	$172,340	$158,537
Accounts receivable, net	72,358	92,391
Refundable income taxes		6,000
Inventories, net	198,779	151,472
Prepaid income taxes	23,820	13,674
Prepaid expenses and other assets	29,021	67,168
Amounts due from affiliated companies, net	143
Total current assets	384,118	429,742
Property, plant and equipment, net	326,697	317,519
Deferred financing costs, net	2,961	3,575
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	831	951
Deferred integrity and replacement costs, net	61,775	64,916
Deferred turnaround costs & other assets	37,123	41,912
Total assets	825,354	870,464
Current:
Current installments of long-term debt	1,540	1,551
Accounts payable	37,873	91,881
Accrued liabilities	14,471	18,691
Sales, use and fuel taxes payable	16,516	20,550
Deferred income taxes	2,810	2,810
Amounts due to affiliated companies, net		1,521
Total current liabilities	73,210	137,004
Long term debt: less current installments	238,071	237,974
Deferred income taxes	65,682	44,140
Deferred retirement benefits	64,380	67,121
Total liabilities	441,343	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	156,810	156,810
Retained earnings	223,021	222,495
Accumulated other comprehensive loss	-9,936	-9,196
Total stockholder's equity	384,011	384,225
Total liabilities and stockholder's equity	825,354	870,464
United Refining Company [Member]
Current:
Cash and cash equivalents	47,174	79,356	158,396	141,386
Accounts receivable, net	46,832	51,452
Refundable income taxes		6,000
Inventories, net	171,007	122,161
Prepaid income taxes	28,865	16,918
Prepaid expenses and other assets	22,659	62,889
Intercompany	107,494	127,105
Total current assets	424,031	465,881
Property, plant and equipment, net	204,973	199,703
Deferred financing costs, net	2,961	3,575
Deferred integrity and replacement costs, net	61,775	64,916
Deferred turnaround costs & other assets	32,571	39,302
Investment in subsidiaries	45,759	35,811
Total assets	772,070	809,188
Current:
Current installments of long-term debt	523	519
Accounts payable	17,728	64,965
Accrued liabilities	8,246	12,315
Sales, use and fuel taxes payable	12,519	16,037
Deferred income taxes	3,770	3,770
Total current liabilities	42,786	97,606
Long term debt: less current installments	233,539	232,946
Deferred income taxes	48,767	28,816
Deferred retirement benefits	62,967	65,595
Total liabilities	388,059	424,963
Commitment and contingencies
Stockholder's equity:
Additional paid-in capital	156,810	156,810
Retained earnings	223,021	222,495
Accumulated other comprehensive loss	-9,936	-9,196
Total stockholder's equity	384,011	384,225
Total liabilities and stockholder's equity	772,070	809,188
Guarantors [Member]
Current:
Cash and cash equivalents	12,823	19,681	13,944	17,151
Accounts receivable, net	25,526	40,939
Inventories, net	27,772	29,311
Prepaid income taxes	-5,045	-3,244
Prepaid expenses and other assets	6,362	4,279
Amounts due from affiliated companies, net	143
Intercompany	-3,677	1,116
Total current assets	63,904	92,082
Property, plant and equipment, net	121,724	117,816
Goodwill and other non-amortizable assets	11,849	11,849
Amortizable intangible assets, net	831	951
Deferred turnaround costs & other assets	4,552	2,610
Total assets	202,860	225,308
Current:
Current installments of long-term debt	1,017	1,032
Accounts payable	20,145	26,916
Accrued liabilities	6,225	6,376
Sales, use and fuel taxes payable	3,997	4,513
Deferred income taxes	-960	-960
Amounts due to affiliated companies, net		1,521
Intercompany	103,817	128,221
Total current liabilities	134,241	167,619
Long term debt: less current installments	4,532	5,028
Deferred income taxes	16,915	15,324
Deferred retirement benefits	1,413	1,526
Total liabilities	157,101	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	30,057	20,143
Accumulated other comprehensive loss	-942	-976
Total stockholder's equity	45,759	35,811
Total liabilities and stockholder's equity	202,860	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	-103,817	-128,221
Total current assets	-103,817	-128,221
Investment in subsidiaries	-45,759	-35,811
Total assets	-149,576	-164,032
Current:
Intercompany	-103,817	-128,221
Total current liabilities	-103,817	-128,221
Total liabilities	-103,817	-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	-30,057	-20,143
Accumulated other comprehensive loss	942	976
Total stockholder's equity	-45,759	-35,811
Total liabilities and stockholder's equity	($149,576)	($164,032)

Subsidiary_Guarantors_Schedule1

Subsidiary Guarantors - Schedule of Condensed Consolidating Balance Sheets (Parenthetical) (Detail) (USD $)	Feb. 28, 2015	Aug. 31, 2014
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
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
Series A Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, par value per share	$1,000	$1,000
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,116	14,116
Preferred stock, shares outstanding	14,116	14,116
Series A Preferred Stock [Member] | 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

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, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net sales	$580,904	$773,719	$1,405,601	$1,665,434
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	518,629	622,961	1,255,797	1,461,126
Selling, general and administrative expenses	40,958	41,781	81,996	82,927
Depreciation and amortization expenses	10,525	7,140	20,877	14,130
Total expenses	570,112	671,882	1,358,670	1,558,183
Operating income (loss)	10,792	101,837	46,931	107,251
Other income (expense):
Interest expense, net	-6,632	-6,569	-13,290	-13,103
Other, net	-1,549	-733	-2,157	-1,397
Total other income (expense)	-8,181	-7,302	-15,447	-14,500
(Loss) income before income tax (benefit) expense	2,611	94,535	31,484	92,751
Income tax (benefit) expense	1,008	36,865	12,267	36,168
Net (loss) income	1,603	57,670	19,217	56,583
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	398,588	584,853	1,024,385	1,276,541
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	380,799	464,875	964,754	1,140,600
Selling, general and administrative expenses	6,036	6,473	12,753	13,004
Depreciation and amortization expenses	8,481	5,306	16,776	10,479
Total expenses	395,316	476,654	994,283	1,164,083
Operating income (loss)	3,272	108,199	30,102	112,458
Other income (expense):
Interest expense, net	-6,402	-6,331	-12,815	-12,629
Other, net	-1,744	-872	-2,517	-1,720
Equity in net income (loss) of subsidiaries	4,391	-3,742	9,914	-3,076
Total other income (expense)	-3,755	-10,945	-5,418	-17,425
(Loss) income before income tax (benefit) expense	-483	97,254	24,684	95,033
Income tax (benefit) expense	-2,086	39,584	5,467	38,450
Net (loss) income	1,603	57,670	19,217	56,583
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	299,837	393,881	680,183	808,887
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	255,351	363,101	590,010	740,520
Selling, general and administrative expenses	34,922	35,308	69,243	69,923
Depreciation and amortization expenses	2,044	1,834	4,101	3,651
Total expenses	292,317	400,243	663,354	814,094
Operating income (loss)	7,520	-6,362	16,829	-5,207
Other income (expense):
Interest expense, net	-230	-238	-475	-474
Other, net	195	139	360	323
Total other income (expense)	-35	-99	-115	-151
(Loss) income before income tax (benefit) expense	7,485	-6,461	16,714	-5,358
Income tax (benefit) expense	3,094	-2,719	6,800	-2,282
Net (loss) income	4,391	-3,742	9,914	-3,076
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales	-117,521	-205,015	-298,967	-419,994
Costs and expenses:
Costs of goods sold (exclusive of depreciation and amortization)	-117,521	-205,015	-298,967	-419,994
Total expenses	-117,521	-205,015	-298,967	-419,994
Other income (expense):
Equity in net income (loss) of subsidiaries	-4,391	3,742	-9,914	3,076
Total other income (expense)	-4,391	3,742	-9,914	3,076
(Loss) income before income tax (benefit) expense	-4,391	3,742	-9,914	3,076
Net (loss) income	($4,391)	$3,742	($9,914)	$3,076

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, 2015	Feb. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	$31,708	$44,201
Cash flows from investing activities:
Additions to property, plant and equipment	-20,069	-20,353
Additions to deferred turnaround costs	-2,558	-3,124
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	4	56
Net cash used in investing activities	-51,253	-23,421
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-18,691	-4,810
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-804	-1,000
Distribution to parent under the tax sharing agreement		-2,593
Net cash (used in) provided by financing activities	-19,495	-6,977
Net (decrease) increase in cash and cash equivalents	-39,040	13,803
Cash and cash equivalents, beginning of year	99,037	158,537
Cash and cash equivalents, end of period	59,997	172,340
United Refining Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	27,712	40,636
Cash flows from investing activities:
Additions to property, plant and equipment	-11,739	-12,798
Additions to deferred turnaround costs	-543	-3,014
Additions to deferred integrity and replacement costs	-28,630
Proceeds from asset dispositions	2	56
Net cash used in investing activities	-40,910	-15,756
Cash flows from financing activities:
Dividends to preferred shareholder and common stockholder	-18,691	-4,810
Principal reductions of long-term debt	-293	-467
Distribution to parent under the tax sharing agreement		-2,593
Net cash (used in) provided by financing activities	-18,984	-7,870
Net (decrease) increase in cash and cash equivalents	-32,182	17,010
Cash and cash equivalents, beginning of year	79,356	141,386
Cash and cash equivalents, end of period	47,174	158,396
Guarantors [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash provided by operating activities	3,996	3,565
Cash flows from investing activities:
Additions to property, plant and equipment	-8,330	-7,555
Additions to deferred turnaround costs	-2,015	-110
Proceeds from asset dispositions	2
Net cash used in investing activities	-10,343	-7,665
Cash flows from financing activities:
Proceeds from issuance of long-term debt		1,426
Principal reductions of long-term debt	-511	-533
Net cash (used in) provided by financing activities	-511	893
Net (decrease) increase in cash and cash equivalents	-6,858	-3,207
Cash and cash equivalents, beginning of year	19,681	17,151
Cash and cash equivalents, end of period	$12,823	$13,944

Employee_Benefit_Plans_Compone

Employee Benefit Plans - Components of Net Pension and Other Post-Retirement Benefit Cost (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015	Feb. 28, 2014	Feb. 28, 2015	Feb. 28, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$156	$149	$313	$298
Interest cost on benefit obligation	1,212	1,311	2,425	2,622
Expected return on plan assets	-1,587	-1,403	-3,175	-2,806
Amortization and deferral of net loss	181	176	361	351
Net periodic benefit cost	-38	233	-76	465
Other Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	-151	193	-302	387
Interest cost on benefit obligation	-413	518	-826	1,036
Amortization and deferral of net loss	786	-465	1,572	-930
Net periodic benefit cost	$222	$246	$444	$493

Employee_Benefit_Plans_Additio

Employee Benefit Plans - Additional Information (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2015
Compensation and Retirement Disclosure [Abstract]
Defined pension plan contributions	$2,142

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	Feb. 28, 2015	Aug. 31, 2014
In Thousands, unless otherwise specified
Debt Instrument Fair Value Carrying Value [Abstract]
Fair value of long term debt	$17,812	$28,041

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event [Member], USD $)	0 Months Ended
	Apr. 08, 2015
	mi
Subsequent Event [Line Items]
Miles of pipeline	88.85
Carrier's put option terms	The Carrierbs Put Option is exercisable beginning on the date that is the earlier of (a)B JanuaryB 1, 2026 and (b)B the date that is 30 days after the latest of (i)B 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)B the ninth (9th) anniversary of the Execution Date (the bPut Option Commencement Dateb).
Put Option termination terms	The Put Option terminates on the date that is 24 months after either (a)B the Put Option Commencement Date if such date is the first of a month or (b)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 bPut/Call Option Expiry Dateb).
Percentage increase in fixed annual fees	2.00%
Percentage of construction management fees paid	2.25%
Maximum [Member]
Subsequent Event [Line Items]
Construction expenses maximum limit not requiring approval	38,500,000
Purchase Price [Member]
Subsequent Event [Line Items]
Percentage book value of assets	70.00%
Percentage of replacement costs	100.00%
Percentage of regulatory costs	100.00%