Alon USA Energy (ALJ) 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2013	Nov. 01, 2013
Document Information	'	'
Entity Registrant Name	'Alon USA Energy, Inc.	'
Entity Central Index Key	'0001325955	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	68,640,671

Consolidated_Balance_Sheets_un

Consolidated Balance Sheets (unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$291,174	$116,296
Accounts and other receivables, net	201,017	184,138
Inventories	232,586	183,919
Deferred income tax asset	9,259	5,223
Prepaid expenses and other current assets	23,413	19,322
Total current assets	757,449	508,898
Equity method investments	26,649	21,582
Property, plant and equipment, net	1,432,674	1,492,493
Goodwill	105,943	105,943
Other assets, net	87,627	94,658
Total assets	2,410,342	2,223,574
Current liabilities:	'	'
Accounts payable	285,223	309,573
Accrued liabilities	116,449	102,579
Current portion of long-term debt	9,464	9,504
Total current liabilities	411,136	421,656
Other non-current liabilities	272,608	254,946
Long-term debt	718,014	577,513
Deferred income tax liability	356,457	348,273
Total liabilities	1,758,215	1,602,388
Commitments and contingencies (Note 16)	'	'
Stockholders' equity:	'	'
Preferred stock, par value $0.01, 15,000,000 shares authorized; 3,568,180 and 4,220,000 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	35,682	42,200
Common stock, par value $0.01, 150,000,000 shares authorized; 63,166,561 and 61,272,429 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	632	613
Additional paid-in capital	471,798	444,022
Accumulated other comprehensive loss, net of income tax	-25,843	-30,447
Retained earnings	143,027	128,319
Total stockholders’ equity	625,296	584,707
Non-controlling interest in subsidiaries	26,831	36,479
Total equity	652,127	621,186
Total liabilities and equity	$2,410,342	$2,223,574

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parentheticals (USD $)	Sep. 30, 2013	Dec. 31, 2012
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	3,568,180	4,220,000
Preferred stock, shares outstanding	3,568,180	4,220,000
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	63,166,561	61,272,429
Common stock, shares outstanding	63,166,561	61,272,429

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (unaudited) (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Net sales (1)	$1,892,836	[1]	$2,360,334	[1]	$5,220,627	[1]	$6,062,956	[1]
Operating costs and expenses:	'		'		'		'
Cost of sales	1,789,320		2,101,647		4,665,289		5,407,197
Unrealized losses on commodity swaps	0		5,017		0		37,458
Direct operating expenses	72,035		81,160		217,703		230,243
Selling, general and administrative expenses	40,224		47,670		125,066		119,018
Depreciation and amortization	30,988		31,870		92,949		93,000
Total operating costs and expenses	1,932,567		2,267,364		5,101,007		5,886,916
Gain (loss) on disposition of assets	334		-2,624		8,846		-2,838
Operating income (loss)	-39,397		90,346		128,466		173,202
Interest expense	-22,263		-22,773		-63,816		-78,113
Equity earnings of investees	3,426		4,542		5,155		6,112
Other income (loss), net	91		202		220		-6,791
Income (loss) before income tax expense (benefit)	-58,143		72,317		70,025		94,410
Income tax expense (benefit)	-24,958		26,776		9,617		34,705
Net income (loss)	-33,185		45,541		60,408		59,705
Net income (loss) attributable to non-controlling interest	-4,476		2,318		23,437		2,758
Net income (loss) available to stockholders	($28,709)		$43,223		$36,971		$56,947
Earnings (loss) per share, basic	($0.47)		$0.76		$0.56		$1.01
Weighted average shares outstanding, basic (in thousands)	62,901		56,699		62,490		56,322
Earnings (loss) per share, diluted	($0.47)		$0.69		$0.54		$0.91
Weighted average shares outstanding, diluted (in thousands)	62,901		63,060		67,989		62,679
Cash dividends per share	$0.06		$0.04		$0.32		$0.12
[1]	Includes excise taxes on sales by the retail segment of $19,307 and $17,159 for the three months and $55,143 and $49,481 for the nine months ended September 30, 2013 and 2012, respectively.

Consolidated_Statements_of_Ope1

Consolidated Statements of Operations Parentheticals (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Excise taxes	$19,307	$17,159	$55,143	$49,481

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income (loss)	($33,185)	$45,541	$60,408	$59,705
Interest rate derivatives designated as cash flow hedges:	'	'	'	'
Unrealized holding gain (loss) arising during period	0	14	0	-170
Less: reclassification to earnings - interest expense	0	-1,014	0	-3,023
Net gain	0	1,028	0	2,853
Commodity contracts designated as cash flow hedges:	'	'	'	'
Unrealized holding gain (loss) arising during period	7,208	-49,061	28,958	-88,260
Less: reclassification to earnings - cost of sales	11,339	-28,029	21,333	-50,381
Net gain (loss)	-4,131	-21,032	7,625	-37,879
Total other comprehensive income (loss), before tax	-4,131	-20,004	7,625	-35,026
Income tax expense (benefit) related to items of other comprehensive income	-1,529	-7,212	2,831	-12,638
Total other comprehensive income (loss), net of tax	-2,602	-12,792	4,794	-22,388
Comprehensive income (loss)	-35,787	32,749	65,202	37,317
Comprehensive income (loss) attributable to non-controlling interest	-4,555	1,556	23,627	1,386
Comprehensive income (loss) attributable to stockholders	($31,232)	$31,193	$41,575	$35,931

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$60,408	$59,705
Adjustments to reconcile net income to cash provided by operating activities:	'	'
Depreciation and amortization	92,949	93,000
Stock compensation	5,070	2,617
Deferred income tax expense	613	32,520
Equity earnings of investees (net of dividends)	-4,286	-5,112
Amortization of debt issuance costs	3,474	4,864
Amortization of original issuance discount	2,591	1,909
Write-off of unamortized original issuance discount	0	9,624
(Gain) loss on disposition of assets	-8,846	2,838
Unrealized losses on commodity swaps	0	37,458
Changes in operating assets and liabilities:	'	'
Accounts and other receivables, net	-8,572	-36,827
Inventories	-48,667	-93,417
Prepaid expenses and other current assets	3,626	-13,205
Other assets, net	5,091	-12,587
Accounts payable	-24,350	54,118
Accrued liabilities	14,352	16,430
Other non-current liabilities	16,208	61,563
Net cash provided by operating activities	109,661	215,498
Cash flows from investing activities:	'	'
Capital expenditures	-48,311	-72,273
Capital expenditures for turnarounds and catalysts	-6,843	-11,437
Contribution to equity method investment	-781	0
Proceeds from disposition of assets	25,745	274
Net cash used in investing activities	-30,190	-83,436
Cash flows from financing activities:	'	'
Dividends paid to stockholders	-19,988	-6,754
Dividends paid to non-controlling interest	-731	-269
Distributions paid to non-controlling interest in the Partnership	-31,746	0
Equity issuance costs	-1,012	-10
Deferred debt issuance costs	-4,126	-3,407
Revolving credit facilities, net	31,000	-224,341
Proceeds from issuance of convertible debt	150,000	0
Payments on long-term debt	-12,765	-8,655
Proceeds from issuance of warrants	13,230	0
Payments for purchases of hedges on convertible debt	-28,455	0
Net cash provided by (used in) financing activities	95,407	-243,436
Net increase (decrease) in cash and cash equivalents	174,878	-111,374
Cash and cash equivalents, beginning of period	116,296	157,066
Cash and cash equivalents, end of period	291,174	45,692
Supplemental cash flow information:	'	'
Cash paid for interest, net of capitalized interest	50,534	56,744
Taxes paid for income tax	19,101	3,478
Non-cash activity:	'	'
Financing activity — payment on long-term debt from issuance of preferred stock	$0	($30,000)

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The consolidated financial statements include the accounts of Alon USA Energy, Inc. and its subsidiaries (collectively, “Alon”). The term “Alon” generally includes Alon USA Partners, LP and its subsidiaries (“ALDW”) as consolidated subsidiaries of Alon USA Energy, Inc. with certain exceptions where there are transactions or obligations between ALDW and Alon USA Energy or its other subsidiaries. When used in descriptions of agreements and transactions, “ALDW” or the “Partnership” refers to Alon USA Partners, LP and its consolidated subsidiaries.
	These consolidated financial statements and notes of Alon are unaudited and have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and notes required by GAAP for complete consolidated financial statements.
	In the opinion of Alon's management, the information included in these consolidated financial statements reflects all adjustments, consisting of normal and recurring adjustments, which are necessary for a fair presentation of Alon's consolidated financial position and results of operations for the interim periods presented. All significant intercompany balances and transactions have been eliminated in consolidation. Certain prior year balances may have been aggregated or disaggregated in order to conform to the current year presentation. The results of operations for the interim periods are not necessarily indicative of the operating results that may be obtained for the year ending December 31, 2013.
	The consolidated balance sheet as of December 31, 2012, has been derived from the audited financial statements as of that date. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in Alon's Annual Report on Form 10-K for the year ended December 31, 2012.
	New Accounting Standards
	Effective January 1, 2013, Alon adopted Accounting Standards Update (“ASU”) No. 2011- 11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities and ASU No. 2013- 01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities issued by the Financial Accounting Standards Board (“FASB”). These updates require an entity to disclose both gross information and net information of recognized derivative instruments, repurchase agreements and securities borrowing and lending transactions offset in the consolidated balance sheet. The updated guidance was applied retrospectively, effective January 1, 2013. The adoption concerns disclosure only and did not have any financial impact on the consolidated financial statements.
	ASU No. 2013- 02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013- 02”), was issued in February 2013. This ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, ASU 2013- 02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross- reference to other disclosures required under GAAP that provide additional detail about those amounts. The updated guidance was applied retrospectively, effective January 1, 2013. The adoption concerns disclosure only and did not have any financial impact on the consolidated financial statements.

Alon_USA_Partners_LP

Alon USA Partners, LP	9 Months Ended
	Sep. 30, 2013
Alon USA Partners, LP [Abstract]	'
Alon USA Partners, LP	'
	Alon USA Partners, LP
	ALDW is a publicly traded limited partnership that was formed to own the assets and operations of the Big Spring refinery and associated wholesale marketing operations. On November 26, 2012, the Partnership completed its initial public offering (NYSE: ALDW) of 11,500,000 common units representing limited partner interests. As of September 30, 2013, the 11,502,476 common units held by the public represent 18.4% of the Partnership's common units outstanding. Alon owns the remaining 81.6% of the Partnership's common units and Alon USA Partners GP, LLC (the "General Partner"), Alon's wholly-owned subsidiary, owns 100% of the non-economic General Partner interest in the Partnership.
	The limited partner interests in the Partnership not owned by Alon are reflected in the results of operations in net income (loss) attributable to non-controlling interest and in Alon's balance sheet in non-controlling interest in subsidiaries. The Partnership is consolidated within the refining and marketing segment.
	The Partnership has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter, as defined in the partnership agreement and subject to the approval of the board of directors of the General Partner. The per unit amount of available cash to be distributed each quarter, if any, will be distributed within 60 days following the end of such quarter.
	Alon has agreements with the Partnership which establish fees for certain administrative and operational services provided by Alon and its subsidiaries to the Partnership, provide certain indemnification obligations and other matters and establish terms for the supply of products by the Partnership to Alon.

Segment_Data

Segment Data	9 Months Ended
	Sep. 30, 2013
Segment Data [Abstract]	'
Segment Data	'
	Segment Data
	Alon’s revenues are derived from three operating segments: (i) refining and marketing, (ii) asphalt and (iii) retail. The reportable operating segments are strategic business units that offer different products and services. The segments are managed separately as each segment requires unique technology, marketing strategies and distinct operational emphasis. Each operating segment’s performance is evaluated primarily based on operating income.
	In the fourth quarter of 2012, based on a change in our internal reporting structure as a result of the Partnership's initial public offering, the branded marketing operations were combined with the refining and marketing segment and no longer included with the retail segment. Information for the three and nine months ended September 30, 2012 has been recast to provide a comparison to the current year results.
	(a)	Refining and Marketing Segment
	Alon’s refining and marketing segment includes sour and heavy crude oil refineries located in Big Spring, Texas; and Paramount, Bakersfield and Long Beach, California (the “California refineries”); and a light sweet crude oil refinery located in Krotz Springs, Louisiana. Alon's refineries have a combined throughput capacity of approximately 214,000 barrels per day (“bpd”). At these refineries, Alon refines crude oil into products including gasoline, diesel, jet fuel, petrochemicals, feedstocks, asphalts and other petroleum products, which are marketed primarily in the South Central, Southwestern and Western regions of the United States. Finished products and blendstocks are also marketed through sales and exchanges with other major oil companies, state and federal governmental entities, unbranded wholesale distributors and various other third parties. Alon also acquires finished products through exchange agreements and third-party suppliers.
	Alon supplies gasoline and diesel to 633 Alon branded retail sites, including its retail segment convenience stores. Approximately 62% of the gasoline and 29% of the diesel motor fuel produced at Alon's Big Spring refinery was transferred to Alon's branded marketing business at prices substantially determined by wholesale market prices. Additionally, Alon licenses the use of the Alon brand name and provides credit card processing services to 95 licensed locations that are not under fuel supply agreements.
	(b)	Asphalt Segment
	Alon’s asphalt segment includes 11 refinery/terminal locations in Texas (Big Spring), California (Paramount, Long Beach, Elk Grove, Bakersfield and Mojave), Oregon (Willbridge), Washington (Richmond Beach), Arizona (Phoenix and Flagstaff), and Nevada (Fernley) (50% interest) as well as a 50% interest in Wright Asphalt Products Company, LLC (“Wright”) which specializes in marketing patented tire rubber modified asphalt products. Alon produces paving grades of asphalt and, depending on the terminal, can manufacture performance-graded asphalts, emulsions and cutbacks. The operations in which Alon has a 50% interest are recorded under the equity method of accounting and the investments are included as part of total assets in the asphalt segment data.
	(c)	Retail Segment
	Alon’s retail segment operates 297 convenience stores located in Central and West Texas and New Mexico. These convenience stores typically offer various grades of gasoline, diesel fuel, general merchandise and food and beverage products to the general public, primarily under the 7-Eleven and Alon brand names. Substantially all of the motor fuel sold through Alon’s retail segment is supplied by Alon’s Big Spring refinery.
	(d)	Corporate
	Operations that are not included in any of the three segments are included in the corporate category. These operations consist primarily of corporate headquarters operating and depreciation expenses.
	Segment data as of and for the three and nine month periods ended September 30, 2013 and 2012 are presented below:
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Three Months Ended September 30, 2013
	Net sales to external customers	$	1,446,918		$	194,230		$	251,688		$	—		$	1,892,836
	Intersegment sales/purchases	164,339			(27,131		)	(137,208		)	—			—
	Depreciation and amortization	26,255			1,588			2,538			607			30,988
	Operating income (loss)	(47,587		)	1,723			7,250			(783		)	(39,397		)
	Total assets	2,032,798			145,313			209,122			23,109			2,410,342
	Turnaround, chemical catalyst and capital expenditures	11,754			1,556			4,369			229			17,908
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Three Months Ended September 30, 2012
	Net sales to external customers	$	1,921,919		$	203,982		$	234,433		$	—		$	2,360,334
	Intersegment sales/purchases	211,183			(83,783		)	(127,400		)	—			—
	Depreciation and amortization	26,849			1,485			2,925			611			31,870
	Operating income (loss)	89,190			(3,574		)	5,544			(814		)	90,346
	Total assets	1,929,904			180,831			195,646			14,556			2,320,937
	Turnaround, chemical catalyst and capital expenditures	31,064			1,075			1,805			484			34,428
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Nine Months Ended September 30, 2013
	Net sales to external customers	$	4,006,715		$	493,286		$	720,626		$	—		$	5,220,627
	Intersegment sales/purchases	462,281			(68,422		)	(393,859		)	—			—
	Depreciation and amortization	78,867			4,700			7,360			2,022			92,949
	Operating income (loss)	112,135			(657		)	19,554			(2,566		)	128,466
	Total assets	2,032,798			145,313			209,122			23,109			2,410,342
	Turnaround, chemical catalyst and capital expenditures	36,993			5,947			11,546			668			55,154
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Nine Months Ended September 30, 2012
	Net sales to external customers	$	4,930,200		$	449,442		$	683,314		$	—		$	6,062,956
	Intersegment sales/purchases	592,553			(221,028		)	(371,525		)	—			—
	Depreciation and amortization	78,884			4,281			8,047			1,788			93,000
	Operating income (loss)	157,621			1,409			16,544			(2,372		)	173,202
	Total assets	1,929,904			180,831			195,646			14,556			2,320,937
	Turnaround, chemical catalyst and capital expenditures	65,998			8,535			7,910			1,267			83,710
	Operating income (loss) for each segment consists of net sales less cost of sales, direct operating expenses, selling, general and administrative expenses, depreciation and amortization, and gain (loss) on disposition of assets. Intersegment sales are intended to approximate wholesale market prices. Consolidated totals presented are after intersegment eliminations.
	Total assets of each segment consist of net property, plant and equipment, inventories, cash and cash equivalents, accounts and other receivables and other assets directly associated with the segment’s operations. Corporate assets consist primarily of corporate headquarters information technology and administrative equipment.

Fair_Value

Fair Value	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures	'
	Fair Value
	Alon must determine fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As required, Alon utilizes valuation techniques that maximize the use of observable inputs (levels 1 and 2) and minimize the use of unobservable inputs (level 3) within the fair value hierarchy. Alon generally applies the “market approach” to determine fair value. This method uses pricing and other information generated by market transactions for identical or comparable assets and liabilities. Assets and liabilities are classified within the fair value hierarchy based on the lowest level (least observable) input that is significant to the measurement in its entirety.
	The carrying amounts of Alon’s cash and cash equivalents, receivables, payables and accrued liabilities approximate fair value due to the short-term maturities of these assets and liabilities. The reported amounts of long-term debt approximate fair value. Derivative financial instruments are carried at fair value, which is based on quoted market prices. Derivative instruments are the only financial assets and liabilities measured at fair value on a recurring basis.
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the consolidated balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Consolidated
		Active Markets		Other		Unobservable		Total
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Assets:
	Commodity contracts (futures and forwards)	$	81	$	—	$	—	$	81
	Commodity contracts (swaps)	—		9,139		—		9,139
	Liabilities:
	Fair value hedges	—		11,466		—		11,466
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	2,072	$	—	$	—	$	2,072
	Commodity contracts (swaps)	—		1,514		—		1,514
	Liabilities:
	Fair value hedges	—		1,720		—		1,720

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure	'
	Derivative Financial Instruments
	Mark to Market
	Commodity Derivatives. Alon selectively utilizes commodity derivatives to manage its exposure to commodity price fluctuations and uses crude oil and refined product commodity derivative contracts to reduce risk associated with potential price changes on committed obligations. Alon does not speculate using derivative instruments. Credit risk on Alon’s derivative instruments is substantially mitigated by transacting with counterparties meeting established collateral and credit criteria.
	Fair Value Hedges
	Fair value hedges are used to hedge price volatility in certain refining inventories and firm commitments to purchase inventories. The level of activity for fair value hedges is based on the level of operating inventories. The gain or loss on derivative instruments designated and qualifying as fair value hedges, as well as the offsetting gain or loss on the hedged item attributable to the hedged risk, is recognized currently in earnings in the same period.
	As of September 30, 2013, Alon has accounted for certain commodity contracts as fair value hedges with contract purchase volumes of 1,323 thousand barrels of crude oil with remaining contract terms through May 2019.
	Cash Flow Hedges
	To designate a derivative as a cash flow hedge, Alon documents at the inception of the hedge the assessment that the derivative will be highly effective in offsetting expected changes in cash flows from the item hedged. This assessment, which is updated at least quarterly, is generally based on the most recent relevant historical correlation between the derivative and the item hedged. If, during the term of the derivative, the hedge is determined to be no longer highly effective, hedge accounting is prospectively discontinued and any remaining unrealized gains or losses, based on the effective portion of the derivative at that date, are reclassified to earnings when the underlying transactions occur.
	Commodity Derivatives. As of September 30, 2013, Alon has accounted for certain commodity swap contracts as cash flow hedges with contract purchase volumes of 7,200 thousand barrels of crude oil and net contract sales volumes of 7,200 thousand barrels of refined products with the longest remaining contract term of fifteen months. Related to these transactions in Other Comprehensive Income ("OCI"), Alon recognized unrealized gains (losses) of $(4,131) and $(21,032) for the three months ended and $7,625 and $(37,879) for the nine months ended September 30, 2013 and 2012, respectively. There were no amounts reclassified from OCI into cost of sales as a result of the discontinuance of cash flow hedge accounting.
	For the three and nine months ended September 30, 2013 and 2012, there was no hedge ineffectiveness recognized in income. No component of the derivative instruments’ gains or losses was excluded from the assessment of hedge effectiveness.
	Interest Rate Derivatives. Alon selectively utilizes interest rate related derivative instruments to manage its exposure to floating-rate debt instruments. Alon periodically uses interest rate swap agreements to manage its floating to fixed rate position by converting certain floating-rate debt to fixed-rate debt. As of September 30, 2013, Alon did not have any outstanding interest rate swap agreements.
	Alon recognized in OCI unrealized gains of $1,028 and $2,853 during the three and nine months ended September 30, 2012, respectively, for the fair value measurement of the interest rate swap agreements.
	The following table presents the effect of derivative instruments on the consolidated statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	4,830			Accrued liabilities		$	(4,749	)
	Total derivatives not designated as hedging instruments			$	4,830					$	(4,749	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	10,593			Other non-current liabilities		$	(1,454	)
	Fair value hedges			—				Other non-current liabilities		(11,466		)
	Total derivatives designated as hedging instruments			10,593						(12,920		)
	Total derivatives			$	15,423					$	(17,669	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,743			Accrued liabilities		$	(671	)
	Total derivatives not designated as hedging instruments			$	2,743					$	(671	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	2,287			Accrued liabilities		$	(773	)
	Fair value hedges			—				Other non-current liabilities		(1,720		)
	Total derivatives designated as hedging instruments			2,287						(2,493		)
	Total derivatives			$	5,030					$	(3,164	)
	The following tables present the effect of derivative instruments on Alon’s consolidated statements of operations and accumulated other comprehensive income:
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Three Months Ended September 30, 2013
	Commodity contracts (swaps)		$	(4,131	)		Cost of sales		$	11,339					$	—
	Total derivatives		$	(4,131	)				$	11,339					$	—
	For the Three Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(21,032	)		Cost of sales		$	(28,029	)				$	—
	Interest rate swap		1,028				Interest expense		(1,014		)				—
	Total derivatives		$	(20,004	)				$	(29,043	)				$	—
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Nine Months Ended September 30, 2013
	Commodity contracts (swaps)		$	7,625			Cost of sales		$	21,333					$	—
	Total derivatives		$	7,625					$	21,333					$	—
	For the Nine Months Ended September 30, 2012
Commodity contracts (swaps)		$	(37,879	)		Cost of sales		$	(50,381	)				$	—
Interest rate swap		2,853				Interest expense		(3,023		)				—
Total derivatives		$	(35,026	)				$	(53,404	)				$	—
Derivatives in fair value hedging relationships:
			Gain (Loss) Recognized in Income
			For the Three Months Ended								For the Nine Months Ended
			September 30,								September 30,
	Location		2013				2012				2013				2012
Fair value hedges	Cost of sales		$	(7,888	)		$	(2,351	)		$	(9,746	)		$	(2,351	)
Total derivatives			$	(7,888	)		$	(2,351	)		$	(9,746	)		$	(2,351	)
Derivatives not designated as hedging instruments:
			Gain (Loss) Recognized in Income
			For the Three Months Ended								For the Nine Months Ended
			September 30,								September 30,
	Location		2013				2012				2013				2012
Commodity contracts (futures & forwards)	Cost of sales		$	(1,757	)		$	11,294			$	8,762			$	26,869
Commodity contracts (swaps)	Cost of sales		—				(5,810		)		—				(18,016		)
Commodity contracts (swaps)	Unrealized losses on commodity swaps		—				(5,017		)		—				(37,458		)
Commodity contracts (call options)	Other income (loss), net		—				—				—				(7,297		)
Total derivatives			$	(1,757	)		$	467			$	8,762			$	(35,902	)
Offsetting Assets and Liabilities
Alon's derivative financial instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives, however, Alon does not offset on its consolidated balance sheets the fair value amounts recorded for derivative instruments under these agreements.
The following table presents offsetting information regarding Alon's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
	Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
													Financial Instruments				Cash Collateral Pledged
As of September 30, 2013
Commodity Derivative Assets:
Futures & forwards	$	4,830			$	—			$	4,830			$	(4,749	)		$	—	$	81
Swaps	10,593				—				10,593				—				—		10,593
Commodity Derivative Liabilities:
Futures & forwards	$	(4,749	)		$	—			$	(4,749	)		$	4,749			$	—	$	—
Swaps	(1,454		)		—				(1,454		)		—				—		(1,454		)
As of December 31, 2012
Commodity Derivative Assets:
Futures & forwards	$	2,743			$	—			$	2,743			$	(671	)		$	—	$	2,072
Swaps	2,287				—				2,287				—				—		2,287
Commodity Derivative Liabilities:
Futures & forwards	$	(671	)		$	—			$	(671	)		$	671			$	—	$	—
Swaps	(773		)		—				(773		)		—				—		(773		)
Compliance Program Price Risk
Alon is exposed to market risk related to the volatility in the price of credits needed to comply with various governmental and regulatory programs. The most significant programs impacting operations are those that require Alon to blend biofuels into the products produced. Alon is obligated to blend biofuels into the products produced at a rate that is at least equal to the required annual quotas. To the degree Alon is unable to blend at the applicable rate, biofuel credits (primarily RINs) must be purchased to cover this deficit. Alon is exposed to the volatility in the market price of these credits, and Alon manages that risk by purchasing biofuel credits when prices are deemed favorable utilizing fixed price purchase contracts. Some of these contracts are derivative instruments; however, Alon elects the normal purchase and sale exception and does not record these contracts at their fair values.
The cost of meeting Alon's obligations under these compliance programs was $1,178 and $9,194 for the three and nine months ended September 30, 2013, respectively. These amounts are reflected in cost of sales.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	Inventories
	Alon’s inventories (including inventory consigned to others) are stated at the lower of cost or market. Cost is determined under the last-in, first-out (LIFO) method for crude oil, refined products, asphalt, and blendstock inventories. Materials and supplies are stated at average cost. Cost for convenience store merchandise inventories is determined under the retail inventory method and cost for convenience store fuel inventories is determined under the first-in, first-out (FIFO) method.
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products, asphalt and blendstocks	$	62,487	$	40,068
	Crude oil inventory consigned to others	115,691		91,876
	Materials and supplies	22,818		21,919
	Store merchandise	24,010		22,139
	Store fuel	7,580		7,917
	Total inventories	$	232,586	$	183,919
	Market values of crude oil, refined products, asphalt and blendstock inventories exceeded LIFO costs by $78,110 and $58,213 at September 30, 2013 and December 31, 2012, respectively.

Inventory_Financing_Agreements

Inventory Financing Agreements	9 Months Ended
	Sep. 30, 2013
Inventory Financing Agreements [Abstract]	'
Inventory Financing Agreements	'
	Inventory Financing Agreements
	Alon has entered into Supply and Offtake Agreements and other associated agreements (together the "Supply and Offtake Agreements") with J. Aron & Company ("J. Aron"), to support the operations of the Big Spring, Krotz Springs and California refineries and most of our asphalt terminals. Pursuant to the Supply and Offtake Agreements, (i) J. Aron agreed to sell to Alon, and Alon agreed to buy from J. Aron, at market prices, crude oil for processing at the refineries and (ii) Alon agreed to sell, and J. Aron agreed to buy, at market prices, certain refined products produced at the refineries.
	The Supply and Offtake Agreements also provided for the sale, at market prices, of Alon's crude oil and certain refined product inventories to J. Aron, the lease to J. Aron of crude oil and refined product storage facilities, and to identify prospective purchasers of refined products on J. Aron's behalf. The Supply and Offtake Agreements were amended in February 2013 and have initial terms that expire in May 2019. J. Aron may elect to terminate the Supply and Offtake Agreements prior to the expiration of the initial term in May 2016 and upon each anniversary thereof, on six months prior notice. Alon may elect to terminate in May 2018 on six months prior notice.
	Following expiration or termination of the Supply and Offtake Agreements, Alon is obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the leased storage facilities at market prices at that time.
	In association with the Supply and Offtake Agreement at the Krotz Springs refinery, Alon entered into a secured Credit Agreement (the “Krotz Springs Standby LC Facility”) by and between Alon, as Borrower, and Goldman Sachs Bank USA, as Issuing Bank. The Krotz Springs Standby LC Facility provides for up to $200,000 of letters of credit to be issued to J. Aron. Obligations under the Krotz Springs Standby LC Facility are secured by a first priority lien on the existing and future accounts receivable and inventory of Alon Refining Krotz Springs, Inc. and its subsidiaries ("ARKS"), a wholly owned subsidiary of Alon. The Krotz Springs Standby LC Facility includes customary events of default and restrictions on the activities of ARKS. The Krotz Springs Standby LC Facility contains no maintenance financial covenants. At this time there is no further availability under the Krotz Springs Standby LC Facility. In August 2013, Alon amended the Krotz Springs Standby LC Facility to extend the maturity date to July 2016.
	As of September 30, 2013 and December 31, 2012, Alon had net current payables to J. Aron for purchases of $49,272 and $37,940, respectively, non-current liabilities related to the original financing of $137,494 and $115,955, respectively, and a consignment inventory receivable representing a deposit paid to J. Aron of $26,179 and $26,179, respectively.
	Additionally, Alon had net current payables of $2,736 and net current receivables of $5,878 at September 30, 2013 and December 31, 2012, respectively, for forward commitments related to month-end consignment inventory target levels differing from projected levels and the associated pricing with these inventory level differences.

Property_Plant_and_Equipment_N

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, Plant and Equipment, Net
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	1,788,196		$	1,781,701
	Pipelines and terminals	43,445			43,445
	Retail	176,659			164,998
	Other	14,979			14,296
	Property, plant and equipment, gross	2,023,279			2,004,440
	Less: Accumulated depreciation	(590,605		)	(511,947		)
	Property, plant and equipment, net	$	1,432,674		$	1,492,493

Additional_Financial_Informati

Additional Financial Information	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Additional Financial Information	'
	Additional Financial Information
	The tables that follow provide additional financial information related to the consolidated financial statements.
	(a)	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	11,164	$	15,978
	Environmental receivables	9,407		13,563
	Deferred debt issuance costs	15,357		14,705
	Intangible assets, net	7,685		9,384
	Receivable from supply agreements	26,179		26,179
	Other, net	17,835		14,849
	Total other assets	$	87,627	$	94,658
	(b)	Accrued Liabilities and Other Non-Current Liabilities
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes, primarily excise taxes	$	28,995	$	37,888
	Employee costs	14,346		18,995
	Commodity contracts	4,749		1,444
	Accrued finance charges	18,850		11,633
	Environmental accrual (Note 16)	8,081		6,730
	Environmental compliance obligation	17,604		—
	Other	23,824		25,889
	Total accrued liabilities	$	116,449	$	102,579
	Other Non-Current Liabilities:
	Pension and other postemployment benefit liabilities, net	$	59,671	$	58,270
	Environmental accrual (Note 16)	49,566		54,672
	Asset retirement obligations	12,321		11,867
	Consignment inventory	137,494		115,955
	Commodity contracts	1,454		—
	Other	12,102		14,182
	Total other non-current liabilities	$	272,608	$	254,946

Postretirement_Benefits

Postretirement Benefits	9 Months Ended
	Sep. 30, 2013
Postretirement Benefits [Abstract]	'
Postretirement Benefits	'
	Postretirement Benefits
	Alon has four defined benefit pension plans covering substantially all of its employees, excluding employees of Alon's retail segment. The benefits are based on years of service and the employee's final average monthly compensation. Alon's funding policy is to contribute annually not less than the minimum required nor more than the maximum amount that can be deducted for federal income tax purposes. Contributions are intended to provide not only for benefits attributed to service to date, but also for those benefits expected to be earned in the future. Alon’s estimated contributions during 2013 to its pension plans have not changed significantly from amounts previously disclosed in Alon’s consolidated financial statements for the year ended December 31, 2012. For the nine months ended September 30, 2013 and 2012, Alon contributed $5,005 and $6,793, respectively, to its qualified pension plans.
	The components of net periodic benefit cost related to Alon’s benefit plans were as follows for the three and nine months ended September 30, 2013 and 2012:
		For the Three Months Ended						For the Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Components of net periodic benefit cost:
	Service cost	$	1,116		$	943		$	3,348		$	2,829
	Interest cost	1,100			1,032			3,300			3,095
	Expected return on plan assets	(1,158		)	(1,076		)	(3,472		)	(3,229		)
	Amortization of net loss	1,006			645			3,016			1,936
	Net periodic benefit cost	$	2,064		$	1,544		$	6,192		$	4,631

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure	'
	Indebtedness
	Debt consisted of the following:
		September 30,			December 31,
		2013			2012
	Term loan credit facility	$	244,816		$	246,311
	Revolving credit facility	80,000			49,000
	Senior secured notes	207,902			211,573
	Convertible senior notes	119,888			—
	Retail credit facilities	74,872			80,133
	Total debt	727,478			587,017
	Less: Current portion	(9,464		)	(9,504		)
	Total long-term debt	$	718,014		$	577,513
	Alon had outstanding letters of credit under the Alon Energy Letter of Credit Facility of $56,827 and $59,485 at September 30, 2013 and December 31, 2012, respectively.
	Alon had borrowings of $80,000 and $49,000 and letters of credit of $88,672 and $58,759 outstanding under the Alon USA LP revolving credit facility at September 30, 2013 and December 31, 2012, respectively.
	Alon has certain credit agreements that contain restrictive covenants, including maintenance financial covenants. At September 30, 2013, Alon was in compliance with these maintenance financial covenants.
	(a)Alon USA Convertible Senior Notes (share values in dollars)
	In September 2013, Alon completed an offering of 3.00% convertible senior unsecured notes (the “Convertible Notes”) in aggregate principal amount of $150,000, which mature on September 15, 2018. Interest on the Convertible Notes is payable semiannually in arrears on March 15 and September 15 of each year, beginning on March 15, 2014. The Convertible Notes are not redeemable at Alon's option prior to maturity. Under the terms of the Convertible Notes, the holders of the Convertible Notes cannot require Alon to repurchase all or part of the notes except for instances of a fundamental change, as defined in the indenture.
	The holders of the Convertible Notes may convert at anytime after June 15, 2018 if Alon's common stock is above approximately $14.79 per share. Prior to June 15, 2018 and after December 31, 2013, holders may convert if Alon's common stock is above approximately $19.22 per share, as defined in the indenture. The Convertible Notes may be converted into shares of Alon’s common stock, into cash, or into a combination of cash and shares of common stock, at Alon’s election. Alon's current intent is to settle conversions of each $1 (in thousands) principal amount of the Convertible Notes through cash payments, with any excess of this amount to be settled by a combination of cash and shares of Alon's common stock.
	The Convertible Notes were issued at an offering price of 100% and Alon received gross proceeds of $150,000 (before fees and expenses related to the offering). The Convertible Notes had an initial conversion rate of 67.627 shares of Alon's common stock per each $1 (in thousands) principal amount of the Convertible Notes and is equivalent to an initial conversion price of approximately $14.79 per share, which represents a conversion premium of 32.5% on Alon's last reported common stock price of $11.16 per share on the date of the offering. The conversion rate is subject to adjustment upon the occurrence of certain events, but will not be adjusted for any accrued and unpaid interest. The Convertible Notes do not contain any maintenance financial covenants.
	Alon used $15,225 of the proceeds to fund the cost of entering into convertible note hedge transactions (after such cost was partially offset by the proceeds Alon received from entering into warrant transactions) described below. In October 2013, Alon used the remaining net proceeds from the Convertible Notes offering, along with cash on hand, to redeem $140,000 of the outstanding principal balance on the 13.50% senior secured notes.
	In accordance with Accounting Standards Codification ("ASC") 470-20, Debt - Debt with Conversion and Other Options ("ASC 470-20"), Alon separated the $150,000 principal amount of the Convertible Notes between the liability component and the equity component (i.e. the embedded conversion feature). The fair value of the liability component was calculated using a discount rate of an identical unsecured instrument without a conversion feature. Based on this borrowing rate, the fair value of the liability component of the Convertible Notes on the issuance date was $119,635, with a corresponding debt discount of $30,365, to be amortized at an effective interest rate of 8.15% over the term of the Convertible Notes. The carrying amount of the embedded conversion feature was determined to be $30,365, by deducting the fair value of the liability component from the $150,000 principal amount of the Convertible Notes. The embedded conversion feature was recorded to additional paid-in capital because this financial instrument could be settled in Alon's own common stock and does not meet the definition of a derivative instrument. Additionally, $4,933 of transaction costs were allocated on a proportionate basis between other assets and additional paid-in capital in the consolidated balance sheets.
	Interest expense on the Convertible Notes' contractual coupon rates for the three and nine months ended September 30, 2013 was $188. The amount charged to interest expense for amortization of the original issuance discount on the Convertible Notes for the three and nine months ended September 30, 2013 was $253.
	As of September 30, 2013, the if-converted value of the Convertible Notes would not exceed the outstanding principal.
	The principal balance, unamortized discount and net carrying amount of the liability and equity components of the Convertible Notes as of September 30, 2013 are as follows:
		September 30,
		2013
	Equity component, pretax (1)	$	30,365
	Convertible Notes:
	Principal balance	150,000
	Less: Unamortized discount	(30,112		)
	Convertible notes, net	$	119,888
	(1) Alon recognized a deferred tax liability of $11,171 related to the issuance of the Convertible Notes.
	Convertible Note Hedge Transactions
	In connection with the offering of the Convertible Notes, Alon also entered into convertible note hedge transactions with respect to Alon's common stock (the “Purchased Options”) with the initial purchasers of the Convertible Notes (the “Hedge Counterparties”). Alon paid an aggregate amount of $28,455 to the Hedge Counterparties for the Purchased Options. The Purchased Options, with a strike price of $14.79 per share of Alon's common stock, cover 10,144,050 shares of Alon's common stock, subject to customary anti-dilution adjustments, that initially underlie the Convertible Notes sold in the offering. The Purchased Options will expire in September 2018.
	The Purchased Options are intended to reduce the potential dilution with respect to Alon’s common stock upon conversion of the Convertible Notes as well as offset any potential cash payments Alon is required to make in excess of the principal amount upon any conversion of the notes. The Purchased Options have been included in additional paid-in capital on the consolidated balance sheets, net of deferred tax assets of $10,468.
	The Purchased Options are separate transactions and are not part of the terms of the Convertible Notes. Holders of the Convertible Notes do not have any rights with respect to the Purchased Options.
	Warrant Transactions
	In connection with the offering of the Convertible Notes, Alon also entered into warrant transactions (the “Warrants”), whereby Alon sold to the Hedge Counterparties warrants in an aggregate amount of $13,230 to acquire, subject to customary anti-dilution adjustments, up to 10,144,050 shares of Alon's common stock at a strike price of approximately $20.09 per share of common stock. The Warrants will be settled on a net-share basis and will expire in April 2019. The Warrants have been included in additional paid-in capital on the consolidated balance sheets.
	The Warrants are separate transactions and are not part of the terms of the Convertible Notes. Holders of the Convertible Notes do not have any rights with respect to the Warrants.
	(b)    Senior Secured Notes
	In October 2013, Alon used proceeds from the Convertible Notes offering to repay approximately $140,000 of the principal balance on the 13.50% senior secured notes, leaving a remaining principal balance of approximately $74,640.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2013
Stock Based Compensation [Abstract]	'
Stock-Based Compensation	'
	Stock-Based Compensation (share values in dollars)
	Alon’s overall executive incentive compensation program includes the granting of awards in the form of options to purchase common stock, Stock Appreciation Rights (“SARs”), restricted shares of common stock, restricted common stock units, performance shares, performance units and senior executive plan bonuses to Alon’s directors, officers and key employees.
	Restricted Stock. Non-employee directors, and non-employee directors of Alon's subsidiaries who are designated by Alon's directors, are awarded an annual grant of $25 in shares of restricted stock. In May 2013, Alon granted awards of 4,257 restricted shares at a grant date price of $17.62 per share. The restricted shares granted to the non-employee directors vest over a period of three years, assuming continued service at vesting.
	In May 2013, Alon granted awards of 255,000 restricted shares to certain executive officers at a grant date price of $17.25 per share. These May 2013 restricted shares will vest as follows:  50% in May 2014 and 50% in May 2016, assuming continued service at vesting.
	The following table summarizes the restricted share activity from January 1, 2012:
				Weighted
				Average
				Grant Date
				Fair Values
	Nonvested Shares	Shares		(per share)
	Nonvested at January 1, 2012	194,906		$	13.26
	Granted	228,648		9.63
	Vested	(97,424	)	13.27
	Forfeited	—		—
	Nonvested at December 31, 2012	326,130		$	10.71
	Granted	259,257		17.26
	Vested	(136,693	)	10.21
	Forfeited	—		—
	Nonvested at September 30, 2013	448,694		$	14.64
	Compensation expense for restricted stock awards amounted to $1,117 and $407 for the three months ended September 30, 2013 and 2012, respectively, and $2,254 and $1,126 for the nine months ended September 30, 2013 and 2012, respectively, and is included in selling, general and administrative expenses in the consolidated statements of operations.
	As of September 30, 2013, there was $4,284 of total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Plan. That cost is expected to be recognized over a weighted-average period of 1.8 years. The fair value of shares vested in 2013 was $2,379.
	Restricted Stock Units. In May 2011, Alon granted 500,000 restricted stock units to the CEO and President of Alon at a grant date fair value of $11.47 per share. Each restricted unit represents the right to receive one share of Alon common stock upon the vesting of the restricted stock unit. All 500,000 restricted stock units vest on March 1, 2015, assuming continued service at vesting. Compensation expense for the restricted stock units amounted to $374 and $374 for the three months ended September 30, 2013 and 2012, respectively, and $1,122 and $1,122 for the nine months ended September 30, 2013 and 2012, respectively, and is included in selling, general and administrative expenses in the consolidated statements of operations.
	Stock Appreciation Rights. Through September 30, 2013, Alon has granted awards of 599,165 SARs to certain officers and key employees of Alon of which 60% of these SARs have a grant price of $28.46 per share and the remaining SARs have grant prices ranging from $10.00 to $16.00 per share. As of September 30, 2013, 437,165 SARs have expired without being exercised with 134,752 SARs remaining outstanding at September 30, 2013.
	Compensation expense for the SARs grants amounted to $6 and $15 for the three months ended September 30, 2013 and 2012, respectively, and $18 and $44 for the nine months ended September 30, 2013 and 2012, respectively, and is included in selling, general and administrative expenses in the consolidated statements of operations.

Equity

Equity	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Equity	'
	Equity (share values in dollars)
	Changes to equity during the nine months ended September 30, 2013 are presented below:
			Total Stockholders' Equity				Non-controlling Interest				Total Equity
	Balance at December 31, 2012		$	584,707			$	36,479			$	621,186
	Other comprehensive income		4,604				190				4,794
	Stock compensation		5,868				(798		)		5,070
	Equity issuance costs		(1,012		)		—				(1,012		)
	Dividends of common stock on preferred stock		(291		)		—				(291		)
	Equity component related to issuance of convertible notes		19,194				—				19,194
	Convertible note hedge transactions		(17,987		)		—				(17,987		)
	Warrant transactions		13,230				—				13,230
	Distributions to non-controlling interest in the Partnership		—				(31,746		)		(31,746		)
	Dividends		(19,988		)		(731		)		(20,719		)
	Net income		36,971				23,437				60,408
	Balance at September 30, 2013		$	625,296			$	26,831			$	652,127
	(a)Common Stock
	Amended Shareholder Agreement. In 2011, an agreement was reached with one of the non-controlling interest shareholders of Alon Assets, Inc. ("Alon Assets"), whereby the participant would exchange 2,019 shares of Alon Assets ratably over a three year period for up to 377,710 shares of Alon's common stock. One-third of the Alon Assets shares were exchanged in each of October 2012 and October 2011, and the remaining one-third will be exchanged in October 2013.
	In 2012, Alon signed agreements with the two remaining non-controlling interest shareholders of Alon Assets. Alon has the right to exchange 581,699 shares of its common stock over a period of 12 quarters and 2,326,946 shares of its common stock over a period of 20 quarters, beginning July 2012, for 15,549.30 shares of Alon Assets.
	During the nine months ended September 30, 2013, 494,467 shares of Alon's common stock were issued in exchange for 2,643.36 shares of Alon Assets with 2,084,534 shares of Alon's common stock available for exchange at September 30, 2013.
	Compensation expense associated with the difference in value between the participants' ownership of Alon Assets compared to Alon's common stock of $561 and $2,059 was recognized for the three and nine months ended September 30, 2013 and is included in selling, general and administrative expenses in the consolidated statements of operations.
	(b)	Preferred stock
	Preferred Stock Conversion. During the nine months ended September 30, 2013, certain shareholders of Alon Israel and their affiliates converted 651,820 shares of Series B Preferred Stock to 967,107 shares of Alon's common stock.
	(c)	Dividends
	Common Stock Dividends. During the nine months ended September 30, 2013, Alon paid the following dividends:
	Date Paid		Record Date		Dividend Amount Per Share				Special Non-Recurring Dividend
	March 15, 2013		1-Mar-13		$	0.04			$	—
	June 14, 2013		31-May-13		$	0.06			$	0.16
	September 19, 2013		5-Sep-13		$	0.06			$	—
	Preferred Stock Dividends. Alon issued 195,891 shares of common stock for payment of the quarterly 8.5% preferred stock dividend to preferred stockholders for the nine months ended September 30, 2013.
	Partnership Distributions. During the nine months ended September 30, 2013, the Partnership paid the following cash distributions:
	Date Paid		Distribution Amount Per Unit				Total Distribution Amount				Distribution Paid to Non-Affiliated Common Unitholders
	March 1, 2013		$	0.57			$	35,626			$	6,556
	May 15, 2013		$	1.48			$	92,503			$	17,023
	August 23, 2013		$	0.71			$	44,377			$	8,167
	(d)	Accumulated Other Comprehensive Loss
	The following table displays the change in accumulated other comprehensive loss, net of tax:
		Unrealized Gain on Cash Flow Hedges				Defined Benefit Pension Plans				Total
	Balance at December 31, 2012	$	455			$	(30,902	)		$	(30,447	)
	Current period other comprehensive income, net of tax	4,604				—				4,604
	Balance at September 30, 2013	$	5,059			$	(30,902	)		$	(25,843	)

Earnings_Loss_Per_Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	Earnings (Loss) Per Share
	Basic earnings (loss) per share is calculated as net income (loss) available to common stockholders divided by the average number of participating shares of common stock outstanding. Diluted earnings (loss) per share include the dilutive effect of SARs, granted restricted stock units, convertible debt and warrants using the treasury stock method and the dilutive effect of convertible preferred shares using the if-converted method.
	The calculation of earnings (loss) per share, basic and diluted, for the three and nine months ended September 30, 2013 and 2012, is as follows:
		For the Three Months Ended					For the Nine Months Ended
		September 30,					September 30,
		2013			2012		2013		2012
	Net income (loss) available to stockholders	$	(28,709	)	$	43,223	$	36,971	$	56,947
	Less: Preferred stock dividends	760			—		2,275		—
	Net income (loss) available to common stockholders	(29,469		)	43,223		34,696		56,947
	Weighted average number of shares of common stock outstanding	62,901			56,699		62,490		56,322
	Dilutive SARs, RSUs, convertible debt, warrants and convertible preferred stock	—			6,361		5,499		6,357
	Weighted average number of shares of common stock outstanding assuming dilution	62,901			63,060		67,989		62,679
	Earnings (loss) per share – basic	$	(0.47	)	$	0.76	$	0.56	$	1.01
	Earnings (loss) per share – diluted	$	(0.47	)	$	0.69	$	0.54	$	0.91
	For the three months ended September 30, 2013, Alon has excluded 5,419 common stock equivalents from the weighted average number of diluted shares outstanding as the effect of including such shares would be anti-dilutive. For the nine months ended September 30, 2013 and the three and nine months ended September 30, 2012, the weighted average number of diluted shares includes all potentially dilutive securities.

RelatedParty_Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related-Party Transactions
	In March 2012, pursuant to the terms of the Series B Convertible Preferred Stock Agreement, Alon issued 1,200,000 shares of 8.5% Series B Convertible Preferred Stock for $12,000 to certain shareholders of Alon Israel and their affiliates. In 2012 and January 2013, 480,000 and 651,820 shares, respectively, of Series B Convertible Preferred Stock were converted into shares of Alon's common stock. At September 30, 2013, 68,180 shares of Series B Convertible Preferred Stock remain outstanding.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure	'
	Commitments and Contingencies
	(a)	Commitments
	In the normal course of business, Alon has long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by its refineries, terminals, pipelines and retail locations. Alon is also party to various refined product and crude oil supply and exchange agreements. These agreements are typically short-term in nature or provide terms for cancellation.
	Supply and Offtake Agreements
	In July 2013, Alon entered into offtake agreements with two investment grade oil companies that provides for the sale, at market prices, of light cycle oil and high sulfur distillate blendstock through June 2015. Both agreements will automatically extend for successive one year terms unless either Alon or the other party cancels the agreement by delivering written notice of termination to the other at least 180 days prior to the end of the then current term.
	(b)	Contingencies
	Alon is involved in various legal actions arising in the ordinary course of business. Alon believes the ultimate disposition of these matters will not have a material effect on Alon’s financial position, results of operations or liquidity.
	One of Alon's subsidiaries is a party to a lawsuit alleging breach of contract pertaining to an asphalt supply agreement. Alon believes that it has valid counterclaims as well as affirmative defenses that will prevent recovery. Attempts to reach a commercial arrangement to resolve the dispute have been unsuccessful to this point. The matter is currently scheduled to go to trial in January 2014. Due to the uncertainties of litigation, Alon cannot predict with certainty the ultimate resolution of this lawsuit.
	(c)	Environmental
	Alon is subject to loss contingencies pursuant to federal, state, and local environmental laws and regulations. These laws and regulations govern the discharge of materials into the environment and may require Alon to incur future obligations to investigate the effects of the release or disposal of certain petroleum, chemical, and mineral substances at various sites; to remediate or restore these sites; to compensate others for damage to property and natural resources and for remediation and restoration costs. These contingent obligations relate to sites owned by Alon and its past or present operations. Alon is currently participating in environmental investigations, assessments and cleanups pertaining to its refineries, service stations, pipelines and terminals. Alon may in the future be involved in additional environmental investigations, assessments and cleanups. The magnitude of future costs are unknown and will depend on factors such as the nature and contamination at many sites, the timing, extent and method of the remedial actions which may be required, and the determination of Alon’s liability in proportion to other responsible parties.
	Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefit are expensed. Liabilities for expenditures of a non-capital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated. Substantially all amounts accrued are expected to be paid out over the next 15 years. The level of future expenditures for environmental remediation obligations cannot be determined with any degree of reliability.
	Alon has accrued environmental remediation obligations of $57,647 ($8,081 accrued liability and $49,566 non-current liability) at September 30, 2013, and $61,402 ($6,730 accrued liability and $54,672 non-current liability) at December 31, 2012.
	In connection with the acquisition of the Bakersfield refinery on June 1, 2010, a subsidiary of Alon entered into an indemnification agreement with a prior owner for remediation expenses of conditions that existed at the refinery on the acquisition date. Alon is required to make indemnification claims to the prior owner by March 15, 2015. Alon has recorded current receivables of $3,239 and $3,239 and non-current receivables of $8,361 and $11,599 at September 30, 2013 and December 31, 2012, respectively.
	Alon has indemnification agreements with prior owners for part of the remediation expenses at certain West Coast assets. Alon has recorded current receivables of $604 and $604 and non-current receivables of $1,046 and $1,964 at September 30, 2013 and December 31, 2012, respectively.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	Repayment of Senior Secured Notes
	In October 2013, Alon used proceeds from the Convertible Notes offering to repay approximately $140,000 of the principal balance on the 13.50% senior secured notes, leaving a remaining principal balance of approximately $74,640.
	Conversion of Preferred Shares
	In October 2013, Alon Israel converted 3,500,000 shares of Series A Preferred Stock to 5,192,950 shares of Alon's common stock.
	Dividend Declared
	On November 4, 2013, Alon declared a regular quarterly cash dividend of $0.06 per share payable on December 18, 2013, to stockholders of record at the close of business on December 3, 2013.

Segment_Data_Tables

Segment Data (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Data [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	Segment data as of and for the three and nine month periods ended September 30, 2013 and 2012 are presented below:
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Three Months Ended September 30, 2013
	Net sales to external customers	$	1,446,918		$	194,230		$	251,688		$	—		$	1,892,836
	Intersegment sales/purchases	164,339			(27,131		)	(137,208		)	—			—
	Depreciation and amortization	26,255			1,588			2,538			607			30,988
	Operating income (loss)	(47,587		)	1,723			7,250			(783		)	(39,397		)
	Total assets	2,032,798			145,313			209,122			23,109			2,410,342
	Turnaround, chemical catalyst and capital expenditures	11,754			1,556			4,369			229			17,908
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Three Months Ended September 30, 2012
	Net sales to external customers	$	1,921,919		$	203,982		$	234,433		$	—		$	2,360,334
	Intersegment sales/purchases	211,183			(83,783		)	(127,400		)	—			—
	Depreciation and amortization	26,849			1,485			2,925			611			31,870
	Operating income (loss)	89,190			(3,574		)	5,544			(814		)	90,346
	Total assets	1,929,904			180,831			195,646			14,556			2,320,937
	Turnaround, chemical catalyst and capital expenditures	31,064			1,075			1,805			484			34,428
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Nine Months Ended September 30, 2013
	Net sales to external customers	$	4,006,715		$	493,286		$	720,626		$	—		$	5,220,627
	Intersegment sales/purchases	462,281			(68,422		)	(393,859		)	—			—
	Depreciation and amortization	78,867			4,700			7,360			2,022			92,949
	Operating income (loss)	112,135			(657		)	19,554			(2,566		)	128,466
	Total assets	2,032,798			145,313			209,122			23,109			2,410,342
	Turnaround, chemical catalyst and capital expenditures	36,993			5,947			11,546			668			55,154
		Refining and			Asphalt			Retail			Corporate			Consolidated
		Marketing												Total
	Nine Months Ended September 30, 2012
	Net sales to external customers	$	4,930,200		$	449,442		$	683,314		$	—		$	6,062,956
	Intersegment sales/purchases	592,553			(221,028		)	(371,525		)	—			—
	Depreciation and amortization	78,884			4,281			8,047			1,788			93,000
	Operating income (loss)	157,621			1,409			16,544			(2,372		)	173,202
	Total assets	1,929,904			180,831			195,646			14,556			2,320,937
	Turnaround, chemical catalyst and capital expenditures	65,998			8,535			7,910			1,267			83,710

Fair_Value_Tables

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the consolidated balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Consolidated
		Active Markets		Other		Unobservable		Total
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Assets:
	Commodity contracts (futures and forwards)	$	81	$	—	$	—	$	81
	Commodity contracts (swaps)	—		9,139		—		9,139
	Liabilities:
	Fair value hedges	—		11,466		—		11,466
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	2,072	$	—	$	—	$	2,072
	Commodity contracts (swaps)	—		1,514		—		1,514
	Liabilities:
	Fair value hedges	—		1,720		—		1,720

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	The following table presents the effect of derivative instruments on the consolidated statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	4,830			Accrued liabilities		$	(4,749	)
	Total derivatives not designated as hedging instruments			$	4,830					$	(4,749	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	10,593			Other non-current liabilities		$	(1,454	)
	Fair value hedges			—				Other non-current liabilities		(11,466		)
	Total derivatives designated as hedging instruments			10,593						(12,920		)
	Total derivatives			$	15,423					$	(17,669	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,743			Accrued liabilities		$	(671	)
	Total derivatives not designated as hedging instruments			$	2,743					$	(671	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	2,287			Accrued liabilities		$	(773	)
	Fair value hedges			—				Other non-current liabilities		(1,720		)
	Total derivatives designated as hedging instruments			2,287						(2,493		)
	Total derivatives			$	5,030					$	(3,164	)
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	'
	The following tables present the effect of derivative instruments on Alon’s consolidated statements of operations and accumulated other comprehensive income:
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Three Months Ended September 30, 2013
	Commodity contracts (swaps)		$	(4,131	)		Cost of sales		$	11,339					$	—
	Total derivatives		$	(4,131	)				$	11,339					$	—
	For the Three Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(21,032	)		Cost of sales		$	(28,029	)				$	—
	Interest rate swap		1,028				Interest expense		(1,014		)				—
	Total derivatives		$	(20,004	)				$	(29,043	)				$	—
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Nine Months Ended September 30, 2013
	Commodity contracts (swaps)		$	7,625			Cost of sales		$	21,333					$	—
	Total derivatives		$	7,625					$	21,333					$	—
	For the Nine Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(37,879	)		Cost of sales		$	(50,381	)				$	—
	Interest rate swap		2,853				Interest expense		(3,023		)				—
	Total derivatives		$	(35,026	)				$	(53,404	)				$	—
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	'
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				For the Three Months Ended								For the Nine Months Ended
				September 30,								September 30,
		Location		2013				2012				2013				2012
	Fair value hedges	Cost of sales		$	(7,888	)		$	(2,351	)		$	(9,746	)		$	(2,351	)
	Total derivatives			$	(7,888	)		$	(2,351	)		$	(9,746	)		$	(2,351	)
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	'
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				For the Three Months Ended								For the Nine Months Ended
				September 30,								September 30,
		Location		2013				2012				2013				2012
	Commodity contracts (futures & forwards)	Cost of sales		$	(1,757	)		$	11,294			$	8,762			$	26,869
	Commodity contracts (swaps)	Cost of sales		—				(5,810		)		—				(18,016		)
	Commodity contracts (swaps)	Unrealized losses on commodity swaps		—				(5,017		)		—				(37,458		)
	Commodity contracts (call options)	Other income (loss), net		—				—				—				(7,297		)
	Total derivatives			$	(1,757	)		$	467			$	8,762			$	(35,902	)
Summary of Offsetting Derivative Instruments by Type	'
	The following table presents offsetting information regarding Alon's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
														Financial Instruments				Cash Collateral Pledged
	As of September 30, 2013
	Commodity Derivative Assets:
	Futures & forwards	$	4,830			$	—			$	4,830			$	(4,749	)		$	—	$	81
	Swaps	10,593				—				10,593				—				—		10,593
	Commodity Derivative Liabilities:
	Futures & forwards	$	(4,749	)		$	—			$	(4,749	)		$	4,749			$	—	$	—
	Swaps	(1,454		)		—				(1,454		)		—				—		(1,454		)
	As of December 31, 2012
	Commodity Derivative Assets:
	Futures & forwards	$	2,743			$	—			$	2,743			$	(671	)		$	—	$	2,072
	Swaps	2,287				—				2,287				—				—		2,287
	Commodity Derivative Liabilities:
	Futures & forwards	$	(671	)		$	—			$	(671	)		$	671			$	—	$	—
	Swaps	(773		)		—				(773		)		—				—		(773		)

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products, asphalt and blendstocks	$	62,487	$	40,068
	Crude oil inventory consigned to others	115,691		91,876
	Materials and supplies	22,818		21,919
	Store merchandise	24,010		22,139
	Store fuel	7,580		7,917
	Total inventories	$	232,586	$	183,919

Property_Plant_and_Equipment_N1

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	1,788,196		$	1,781,701
	Pipelines and terminals	43,445			43,445
	Retail	176,659			164,998
	Other	14,979			14,296
	Property, plant and equipment, gross	2,023,279			2,004,440
	Less: Accumulated depreciation	(590,605		)	(511,947		)
	Property, plant and equipment, net	$	1,432,674		$	1,492,493

Additional_Financial_Informati1

Additional Financial Information (Tables)	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Schedule of Other Assets	'
	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	11,164	$	15,978
	Environmental receivables	9,407		13,563
	Deferred debt issuance costs	15,357		14,705
	Intangible assets, net	7,685		9,384
	Receivable from supply agreements	26,179		26,179
	Other, net	17,835		14,849
	Total other assets	$	87,627	$	94,658
Schedule of Accrued Liabilities and Other Non-Current Liabilities	'
	Accrued Liabilities and Other Non-Current Liabilities
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes, primarily excise taxes	$	28,995	$	37,888
	Employee costs	14,346		18,995
	Commodity contracts	4,749		1,444
	Accrued finance charges	18,850		11,633
	Environmental accrual (Note 16)	8,081		6,730
	Environmental compliance obligation	17,604		—
	Other	23,824		25,889
	Total accrued liabilities	$	116,449	$	102,579
	Other Non-Current Liabilities:
	Pension and other postemployment benefit liabilities, net	$	59,671	$	58,270
	Environmental accrual (Note 16)	49,566		54,672
	Asset retirement obligations	12,321		11,867
	Consignment inventory	137,494		115,955
	Commodity contracts	1,454		—
	Other	12,102		14,182
	Total other non-current liabilities	$	272,608	$	254,946

Postretirement_Benefits_Tables

Postretirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2013
Postretirement Benefits [Abstract]	'
Schedule of Net Benefit Costs	'
	The components of net periodic benefit cost related to Alon’s benefit plans were as follows for the three and nine months ended September 30, 2013 and 2012:
		For the Three Months Ended						For the Nine Months Ended
		September 30,						September 30,
		2013			2012			2013			2012
	Components of net periodic benefit cost:
	Service cost	$	1,116		$	943		$	3,348		$	2,829
	Interest cost	1,100			1,032			3,300			3,095
	Expected return on plan assets	(1,158		)	(1,076		)	(3,472		)	(3,229		)
	Amortization of net loss	1,006			645			3,016			1,936
	Net periodic benefit cost	$	2,064		$	1,544		$	6,192		$	4,631

Indebtedness_Tables

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt	'
	Debt consisted of the following:
		September 30,			December 31,
		2013			2012
	Term loan credit facility	$	244,816		$	246,311
	Revolving credit facility	80,000			49,000
	Senior secured notes	207,902			211,573
	Convertible senior notes	119,888			—
	Retail credit facilities	74,872			80,133
	Total debt	727,478			587,017
	Less: Current portion	(9,464		)	(9,504		)
	Total long-term debt	$	718,014		$	577,513
Schedule of Convertible Debt	'
	The principal balance, unamortized discount and net carrying amount of the liability and equity components of the Convertible Notes as of September 30, 2013 are as follows:
		September 30,
		2013
	Equity component, pretax (1)	$	30,365
	Convertible Notes:
	Principal balance	150,000
	Less: Unamortized discount	(30,112		)
	Convertible notes, net	$	119,888
	(1) Alon recognized a deferred tax liability of $11,171 related to the issuance of the Convertible Notes.

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2013
Stock Based Compensation [Abstract]	'
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	'
	The following table summarizes the restricted share activity from January 1, 2012:
				Weighted
				Average
				Grant Date
				Fair Values
	Nonvested Shares	Shares		(per share)
	Nonvested at January 1, 2012	194,906		$	13.26
	Granted	228,648		9.63
	Vested	(97,424	)	13.27
	Forfeited	—		—
	Nonvested at December 31, 2012	326,130		$	10.71
	Granted	259,257		17.26
	Vested	(136,693	)	10.21
	Forfeited	—		—
	Nonvested at September 30, 2013	448,694		$	14.64

Equity_Tables

Equity (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Attributable to Parent [Abstract]	'
Schedule of Stockholders Equity	'
	Changes to equity during the nine months ended September 30, 2013 are presented below:
			Total Stockholders' Equity				Non-controlling Interest				Total Equity
	Balance at December 31, 2012		$	584,707			$	36,479			$	621,186
	Other comprehensive income		4,604				190				4,794
	Stock compensation		5,868				(798		)		5,070
	Equity issuance costs		(1,012		)		—				(1,012		)
	Dividends of common stock on preferred stock		(291		)		—				(291		)
	Equity component related to issuance of convertible notes		19,194				—				19,194
	Convertible note hedge transactions		(17,987		)		—				(17,987		)
	Warrant transactions		13,230				—				13,230
	Distributions to non-controlling interest in the Partnership		—				(31,746		)		(31,746		)
	Dividends		(19,988		)		(731		)		(20,719		)
	Net income		36,971				23,437				60,408
	Balance at September 30, 2013		$	625,296			$	26,831			$	652,127
Dividends Declared	'
	Common Stock Dividends. During the nine months ended September 30, 2013, Alon paid the following dividends:
	Date Paid		Record Date		Dividend Amount Per Share				Special Non-Recurring Dividend
	March 15, 2013		1-Mar-13		$	0.04			$	—
	June 14, 2013		31-May-13		$	0.06			$	0.16
	September 19, 2013		5-Sep-13		$	0.06			$	—
Distributions Made to Limited Partner, by Distribution	'
	Partnership Distributions. During the nine months ended September 30, 2013, the Partnership paid the following cash distributions:
	Date Paid		Distribution Amount Per Unit				Total Distribution Amount				Distribution Paid to Non-Affiliated Common Unitholders
	March 1, 2013		$	0.57			$	35,626			$	6,556
	May 15, 2013		$	1.48			$	92,503			$	17,023
	August 23, 2013		$	0.71			$	44,377			$	8,167
Schedule of Accumulated Other Comprehensive Income (Loss)	'
	The following table displays the change in accumulated other comprehensive loss, net of tax:
		Unrealized Gain on Cash Flow Hedges				Defined Benefit Pension Plans				Total
	Balance at December 31, 2012	$	455			$	(30,902	)		$	(30,447	)
	Current period other comprehensive income, net of tax	4,604				—				4,604
	Balance at September 30, 2013	$	5,059			$	(30,902	)		$	(25,843	)

Earnings_Loss_Per_Share_Tables

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method	'
	The calculation of earnings (loss) per share, basic and diluted, for the three and nine months ended September 30, 2013 and 2012, is as follows:
		For the Three Months Ended					For the Nine Months Ended
		September 30,					September 30,
		2013			2012		2013		2012
	Net income (loss) available to stockholders	$	(28,709	)	$	43,223	$	36,971	$	56,947
	Less: Preferred stock dividends	760			—		2,275		—
	Net income (loss) available to common stockholders	(29,469		)	43,223		34,696		56,947
	Weighted average number of shares of common stock outstanding	62,901			56,699		62,490		56,322
	Dilutive SARs, RSUs, convertible debt, warrants and convertible preferred stock	—			6,361		5,499		6,357
	Weighted average number of shares of common stock outstanding assuming dilution	62,901			63,060		67,989		62,679
	Earnings (loss) per share – basic	$	(0.47	)	$	0.76	$	0.56	$	1.01
	Earnings (loss) per share – diluted	$	(0.47	)	$	0.69	$	0.54	$	0.91

Alon_USA_Partners_LP_Details

Alon USA Partners, LP (Details)	0 Months Ended
	Nov. 26, 2012	Sep. 30, 2013
Noncontrolling Interest	'	'
Partners' Capital Account, Units, Sold in Public Offering	11,500,000	'
Limited Partners' Capital Account, Units Outstanding	'	11,502,476
Noncontrolling Interest	'	'
Noncontrolling Interest	'	'
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	'	18.40%
Parent	'	'
Noncontrolling Interest	'	'
Noncontrolling Interest, Ownership Percentage by Parent	'	81.60%

Segment_Data_Details

Segment Data (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012
Segment Reporting Information	'		'		'		'		'
Net sales to external customers	$1,892,836	[1]	$2,360,334	[1]	$5,220,627	[1]	$6,062,956	[1]	'
Intersegment sales/purchases	0		0		0		0		'
Depreciation and amortization	30,988		31,870		92,949		93,000		'
Operating income (loss)	-39,397		90,346		128,466		173,202		'
Total assets	2,410,342		2,320,937		2,410,342		2,320,937		2,223,574
Turnaround, chemical catalyst and capital expenditures	17,908		34,428		55,154		83,710		'
Refining and Marketing	'		'		'		'		'
Segment Reporting Information	'		'		'		'		'
Net sales to external customers	1,446,918		1,921,919		4,006,715		4,930,200		'
Intersegment sales/purchases	164,339		211,183		462,281		592,553		'
Depreciation and amortization	26,255		26,849		78,867		78,884		'
Operating income (loss)	-47,587		89,190		112,135		157,621		'
Total assets	2,032,798		1,929,904		2,032,798		1,929,904		'
Turnaround, chemical catalyst and capital expenditures	11,754		31,064		36,993		65,998		'
Asphalt	'		'		'		'		'
Segment Reporting Information	'		'		'		'		'
Net sales to external customers	194,230		203,982		493,286		449,442		'
Intersegment sales/purchases	-27,131		-83,783		-68,422		-221,028		'
Depreciation and amortization	1,588		1,485		4,700		4,281		'
Operating income (loss)	1,723		-3,574		-657		1,409		'
Total assets	145,313		180,831		145,313		180,831		'
Turnaround, chemical catalyst and capital expenditures	1,556		1,075		5,947		8,535		'
Retail	'		'		'		'		'
Segment Reporting Information	'		'		'		'		'
Net sales to external customers	251,688		234,433		720,626		683,314		'
Intersegment sales/purchases	-137,208		-127,400		-393,859		-371,525		'
Depreciation and amortization	2,538		2,925		7,360		8,047		'
Operating income (loss)	7,250		5,544		19,554		16,544		'
Total assets	209,122		195,646		209,122		195,646		'
Turnaround, chemical catalyst and capital expenditures	4,369		1,805		11,546		7,910		'
Corporate	'		'		'		'		'
Segment Reporting Information	'		'		'		'		'
Net sales to external customers	0		0		0		0		'
Intersegment sales/purchases	0		0		0		0		'
Depreciation and amortization	607		611		2,022		1,788		'
Operating income (loss)	-783		-814		-2,566		-2,372		'
Total assets	23,109		14,556		23,109		14,556		'
Turnaround, chemical catalyst and capital expenditures	$229		$484		$668		$1,267		'
[1]	Includes excise taxes on sales by the retail segment of $19,307 and $17,159 for the three months and $55,143 and $49,481 for the nine months ended September 30, 2013 and 2012, respectively.

Segment_Data_Textuals_Details

Segment Data (Textuals) (Details)	9 Months Ended
	Sep. 30, 2013
Production Transferred To Company Owned Retail Locations, Gasoline	62.00%
Production Transferred To Company Owned Retail Locations, Diesel	29.00%
Asphalt Terminal Locations	11
Branded License Location, Fuel	'
Number of Stores	633
Branded License Location, Non-fuel	'
Number of Stores	95
Company Owned	'
Number of Stores	297
Maximum	'
Throughput, Average	214,000
Fernley	'
Equity Method Investment, Ownership Percentage	50.00%
Wright Asphalt Products Company, LLC	'
Equity Method Investment, Ownership Percentage	50.00%

Fair_Value_Details

Fair Value (Details) (Fair Value, Measurements, Recurring, USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	$81	$2,072
Commodity contracts (swaps)	'	'
Assets:	'	'
Derivative Assets	9,139	1,514
Fair value hedges	'	'
Liabilities:	'	'
Derivative Liabilities	11,466	1,720
Level 1 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	81	2,072
Level 1 | Commodity contracts (swaps)	'	'
Assets:	'	'
Derivative Assets	0	0
Level 1 | Fair value hedges	'	'
Liabilities:	'	'
Derivative Liabilities	0	0
Level 2 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	0	0
Level 2 | Commodity contracts (swaps)	'	'
Assets:	'	'
Derivative Assets	9,139	1,514
Level 2 | Fair value hedges	'	'
Liabilities:	'	'
Derivative Liabilities	11,466	1,720
Level 3 | Commodity contracts (futures and forwards)	'	'
Assets:	'	'
Derivative Assets	0	0
Level 3 | Commodity contracts (swaps)	'	'
Assets:	'	'
Derivative Assets	0	0
Level 3 | Fair value hedges	'	'
Liabilities:	'	'
Derivative Liabilities	$0	$0

Derivative_Financial_Instrumen2

Derivative Financial Instruments Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$4,830	$2,743
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-4,749	-671
Derivatives designated as hedging instruments:	'	'
Derivative Instruments in Hedges, Assets, at Fair Value	10,593	2,287
Derivative Instruments in Hedges, Liabilities, at Fair Value	-12,920	-2,493
Derivative Assets	15,423	5,030
Derivative Liabilities	-17,669	-3,164
Accounts Receivable [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	4,830	2,743
Accounts Receivable [Member] | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Assets at Fair Value	10,593	2,287
Accrued Liabilities [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-4,749	-671
Accrued Liabilities [Member] | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	'	-773
Other Noncurrent Assets [Member] | Fair value hedges	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Assets	0	0
Other Noncurrent Liabilities [Member] | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	-1,454	'
Other Noncurrent Liabilities [Member] | Fair value hedges	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Liabilities	($11,466)	($1,720)

Derivative_Financial_Instrumen3

Derivative Financial Instruments Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	($4,131)	($20,004)	$7,625	($35,026)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	11,339	-29,043	21,333	-53,404
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Commodity contracts (swaps)	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	-4,131	-21,032	7,625	-37,879
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Commodity contracts (swaps) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	11,339	-28,029	21,333	-50,381
Interest rate swap	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	'	1,028	'	2,853
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	'	0	'	0
Interest rate swap | Interest Expense	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	'	($1,014)	'	($3,023)

Derivative_Financial_Instrumen4

Derivative Financial Instruments Fair Value Hedging Instruments (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (loss) on Fair Value Hedges Recognized in Earnings	($7,888)	($2,351)	($9,746)	($2,351)
Fair value hedges | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (loss) on Fair Value Hedges Recognized in Earnings	($7,888)	($2,351)	($9,746)	($2,351)

Derivative_Financial_Instrumen5

Derivative Financial Instruments Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	($1,757)	$467	$8,762	($35,902)
Commodity contracts (futures and forwards) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	-1,757	11,294	8,762	26,869
Commodity contracts (swaps) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	-5,810	0	-18,016
Commodity contracts (swaps) | Unrealized gains (losses) on commodity swaps	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	-5,017	0	-37,458
Commodity contracts (call options) | Other income (loss), net	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$0	$0	$0	($7,297)

Derivative_Financial_Instrumen6

Derivative Financial Instruments Schedule of Offsetting Derivative Instruments by Type (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Derivative Asset, Fair Value, Net	'	'
Gross Amounts of Recognized Assets	$4,830	$2,743
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	4,830	2,743
Derivative Asset, Not Subject to Master Netting Arrangement	-4,749	-671
Cash Collateral Received	0	0
Derivative Asset, Net Amount	81	2,072
Derivative Liability, Fair Value, Net	'	'
Gross Amounts of Recognized Liabilities	-4,749	-671
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	-4,749	-671
Derivative Liability, Not Subject to Master Netting Arrangement	4,749	671
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	0	0
Commodity contracts (swaps)	'	'
Derivative Asset, Fair Value, Net	'	'
Gross Amounts of Recognized Assets	10,593	2,287
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	10,593	2,287
Derivative Asset, Not Subject to Master Netting Arrangement	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	10,593	2,287
Derivative Liability, Fair Value, Net	'	'
Gross Amounts of Recognized Liabilities	-1,454	-773
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	-1,454	-773
Derivative Liability, Not Subject to Master Netting Arrangement	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	($1,454)	($773)

Derivative_Financial_Instrumen7

Derivative Financial Instruments (Textuals) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative [Line Items]	'	'	'	'
Compliance Program Costs	$1,178	'	$9,194	'
Cash Flow Hedges - Commodity Derivatives:	'	'	'	'
Net gain (loss)	-4,131	-21,032	7,625	-37,879
Maximum Length of Time Hedged in Cash Flow Hedge	'	'	'15 months	'
Cash Flow Hedges - Interest Rate Derivatives:	'	'	'	'
Interest rate swaps, gain (loss) recognized in other comprehensive income	$0	$1,028	$0	$2,853
Fair Value Hedging	'	'	'	'
Notional Disclosures [Abstract]	'	'	'	'
Nonmonetary Notional Amount	1,323,000	'	1,323,000	'
Cash Flow Hedging	'	'	'	'
Notional Disclosures [Abstract]	'	'	'	'
Nonmonetary Notional Amount	7,200,000	'	7,200,000	'

Inventories_Details

Inventories (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude oil, refined products, asphalt and blendstocks	$62,487	$40,068
Crude oil inventory consigned to others	115,691	91,876
Materials and supplies	22,818	21,919
Store merchandise	24,010	22,139
Store fuel	7,580	7,917
Total inventories	$232,586	$183,919

Inventories_Textuals_Details

Inventories Textuals (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Excess of Replacement or Current Costs over Stated LIFO Value	$78,110	$58,213

Inventory_Financing_Agreements1

Inventory Financing Agreements Textuals (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
In Thousands, unless otherwise specified			Standby Letters of Credit	Consigned inventory	Consigned inventory	J.Aron	J.Aron	Standby Letters of Credit
				Forward Contracts	Forward Contracts
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	'	'	$200,000	'	'	'	'	'
Line of Credit Facility, Current Borrowing Capacity	'	'	0	'	'	'	'	'
Debt Instrument, Maturity Date	'	'	'	'	'	'	'	31-Jul-16
Accounts payable	285,223	309,573	'	'	'	49,272	37,940	'
Recorded Unconditional Purchase Obligation, Noncurrent	'	'	'	'	'	137,494	115,955	'
Receivable from supply agreements	26,179	26,179	'	'	'	26,179	26,179	'
Derivative Liability	'	'	'	2,736	'	'	'	'
Derivative Assets	'	'	'	'	$5,878	'	'	'

Property_Plant_and_Equipment_N2

Property, Plant and Equipment, Net (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment, Net	'	'
Property, plant and equipment, gross	$2,023,279	$2,004,440
Less: Accumulated depreciation	-590,605	-511,947
Property, plant and equipment, net	1,432,674	1,492,493
Refining facilities	'	'
Property, Plant and Equipment, Net	'	'
Property, plant and equipment, gross	1,788,196	1,781,701
Pipelines and terminals	'	'
Property, Plant and Equipment, Net	'	'
Property, plant and equipment, gross	43,445	43,445
Retail	'	'
Property, Plant and Equipment, Net	'	'
Property, plant and equipment, gross	176,659	164,998
Other	'	'
Property, Plant and Equipment, Net	'	'
Property, plant and equipment, gross	$14,979	$14,296

Additional_Financial_Informati2

Additional Financial Information Other Assets (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Other Assets, Net:	'	'
Deferred turnaround and chemical catalyst cost	$11,164	$15,978
Environmental receivables	9,407	13,563
Deferred debt issuance costs	15,357	14,705
Intangible assets, net	7,685	9,384
Receivable from supply agreements	26,179	26,179
Other, net	17,835	14,849
Total other assets	$87,627	$94,658

Additional_Financial_Informati3

Additional Financial Information Accrued Liabilities and Other Non-Current Liabilities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities:	'	'
Taxes other than income taxes, primarily excise taxes	$28,995	$37,888
Employee costs	14,346	18,995
Commodity contracts	4,749	1,444
Accrued finance charges	18,850	11,633
Environmental accrual (Note 16)	8,081	6,730
Environmental compliance obligation	17,604	0
Other	23,824	25,889
Total accrued liabilities	116,449	102,579
Other Non-Current Liabilities:	'	'
Pension and other postemployment benefit liabilities, net	59,671	58,270
Environmental accrual (Note 16)	49,566	54,672
Asset retirement obligations	12,321	11,867
Consignment inventory	137,494	115,955
Commodity contracts	1,454	0
Other	12,102	14,182
Total other non-current liabilities	$272,608	$254,946

Postretirement_Benefits_Detail

Postretirement Benefits (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Components of net periodic benefit cost:	'	'	'	'
Service cost	$1,116	$943	$3,348	$2,829
Interest cost	1,100	1,032	3,300	3,095
Expected return on plan assets	-1,158	-1,076	-3,472	-3,229
Amortization of net loss	1,006	645	3,016	1,936
Net periodic benefit cost	2,064	1,544	6,192	4,631
Postretirement Benefits (Textuals)	'	'	'	'
Defined Benefit Plan, Contributions by Employer	'	'	$5,005	$6,793

Indebtedness_Schedule_of_LongT

Indebtedness Schedule of Long-Term Debt Summary (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Schedule of Long-Term Debt Summary [Abstract]	'	'
Term loan credit facility	$244,816	$246,311
Revolving credit facility	80,000	49,000
Senior secured notes	207,902	211,573
Convertible senior notes	119,888	0
Retail credit facilities	74,872	80,133
Total debt	727,478	587,017
Less: Current portion	-9,464	-9,504
Total long-term debt	$718,014	$577,513

Indebtedness_Convertible_Debt_

Indebtedness Convertible Debt Summary (Details) (USD $)	Sep. 30, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Equity Component:	'		'
Equity component, pretax (1)	$30,365	[1]	'
Convertible Notes:	'		'
Principal balance	150,000		'
Less: Unamortized discount	-30,112		'
Convertible Debt	$119,888		$0
[1]	Alon recognized a deferred tax liability of $11,171 related to the issuance of the Convertible Notes.

Indebtedness_Textual_Details

Indebtedness (Textual) (Details) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

In Thousands, except Share data, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 10, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 10, 2013

Oct. 31, 2013

Alon USA Energy Credit Facility

Alon USA Energy Credit Facility

Alon USA LP Credit Facility

Alon USA LP Credit Facility

Convertible Debt

Convertible Debt

Convertible Debt

Subsequent Event

Letters of Credit Outstanding, Amount

'

'

'

'

$56,827

$59,485

$88,672

$58,759

'

'

'

'

Line of Credit Facility, Amount Outstanding

'

'

'

'

'

'

80,000

49,000

'

'

'

'

Debt Instrument, Covenant Compliance

' Alon was in compliance with these maintenance financial covenants.

'

'

'

'

'

'

'

'

'

'

'

Convertible Notes:

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

3.00%

'

Debt Instrument, Face Amount

150,000

'

'

'

'

'

'

'

'

'

150,000

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

15-Sep-18

'

'

Debt Instrument, Convertible, Terms of Conversion Feature

'

'

'

'

'

'

'

'

'

'The holders of the Convertible Notes may convert at anytime after June 15, 2018 if Alon's common stock is above approximately $14.79 per share. Prior to June 15, 2018 and after December 31, 2013, holders may convert if Alon's common stock is above approximately $19.22 per share, as defined in the indenture. The Convertible Notes may be converted into shares of Alon’s common stock, into cash, or into a combination of cash and shares of common stock, at Alon’s election.

'

'

Proceeds from issuance of convertible debt

150,000

0

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Conversion Ratio

'

'

'

'

'

'

'

'

'

67.627

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

'

'

'

'

'

$14.79

'

Share Price

'

'

$11.16

'

'

'

'

'

'

'

'

'

Payments for (Proceeds from) Derivative Instrument, Financing Activities

15,225

'

'

'

'

'

'

'

'

'

'

'

Repayments of Debt

'

'

'

'

'

'

'

'

'

'

'

140,000

Debt Instrument, Convertible, Carrying Amount of Liability Component

'

'

'

'

'

'

'

'

'

'

119,635

'

Debt Instrument, Unamortized Discount

30,112

'

'

'

'

'

'

'

'

'

30,365

'

Debt Instrument, Interest Rate, Effective Percentage

'

'

'

'

'

'

'

'

'

'

8.15%

'

Debt Instrument, Convertible, Carrying Amount of Equity Component

30,365

[1]

'

'

'

'

'

'

'

'

'

30,365

'

Debt Issuance Cost

'

'

'

'

'

'

'

'

'

4,933

'

'

Interest Expense, Debt, Excluding Amortization

'

'

'

'

'

'

'

'

188

188

'

'

Amortization of original issuance discount

2,591

1,909

'

'

'

'

'

'

253

253

'

'

Deferred Tax Liabilities, Financing Arrangements

'

'

'

'

'

'

'

'

'

'

11,171

'

Payments for purchases of hedges on convertible debt

28,455

0

'

'

'

'

'

'

'

'

'

'

Option Indexed to Issuer's Equity, Strike Price

14.79

'

'

'

'

'

'

'

'

'

'

'

Option Indexed to Issuer's Equity, Indexed Shares

'

'

10,144,050

'

'

'

'

'

'

'

'

'

Deferred Tax Assets, Derivative Instruments

'

'

10,468

'

'

'

'

'

'

'

'

'

Proceeds from Issuance of Warrants

13,230

0

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

'

'

10,144,050

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights

'

'

20.09

'

'

'

'

'

'

'

'

'

Senior Notes [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

Senior secured notes

$207,902

'

'

$211,573

'

'

'

'

'

'

'

$74,640

[1]

Alon recognized a deferred tax liability of $11,171 related to the issuance of the Convertible Notes.

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (Restricted Stock, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Restricted Stock	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	448,694	326,130	194,906
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$14.64	$10.71	$13.26
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	259,257	228,648	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$17.26	$9.63	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	-136,693	-97,424	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$10.21	$13.27	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	0	0	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period, Weighted Average Grant Date Fair Value	$0	$0	'

StockBased_Compensation_Textua

Stock-Based Compensation (Textuals) (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

In Thousands, except Share data, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock

Restricted Stock Units (RSUs)

Restricted Stock Units (RSUs)

Restricted Stock Units (RSUs)

Restricted Stock Units (RSUs)

Restricted Stock Units (RSUs)

Stock Appreciation Rights (SARs)

Stock Appreciation Rights (SARs)

Stock Appreciation Rights (SARs)

Stock Appreciation Rights (SARs)

Minimum

Maximum

Director

Executive Officer

Stock Appreciation Rights (SARs)

Stock Appreciation Rights (SARs)

Restricted Stock

Restricted Stock

Share-based Compensation Arrangement by Share-based Payment Award

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period

'

'

'

'

259,257

'

228,648

'

'

'

'

'

500,000

'

'

599,165

'

'

'

4,257

255,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value

'

'

'

'

$17.26

'

$9.63

'

'

'

'

'

$11.47

'

'

$28.46

'

$10

$16

$17.62

$17.25

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period

'

'

'

'

0

'

0

'

'

'

'

'

'

'

'

437,165

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number

'

'

448,694

'

448,694

'

326,130

194,906

'

'

'

'

'

134,752

'

134,752

'

'

'

'

'

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized

'

'

$4,284

'

$4,284

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Term

'

'

'

'

'22 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value

'

'

'

'

2,379

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allocated Share-based Compensation Expense

$561

$2,059

$1,117

$407

$2,254

$1,126

'

'

$374

$374

$1,122

$1,122

'

$6

$15

$18

$44

'

'

'

'

Equity_Schedule_of_Stockholder

Equity Schedule of Stockholders' Equity (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Balance at December 31, 2012	'	'	$621,186	'
Other comprehensive income	-2,602	-12,792	4,794	-22,388
Stock compensation	'	'	5,070	'
Equity issuance costs	'	'	-1,012	'
Dividends of common stock on preferred stock	'	'	-291	'
Equity component related to issuance of convertible notes	'	'	19,194	'
Convertible note hedge transactions	'	'	-17,987	'
Warrant transactions	'	'	13,230	'
Distributions to non-controlling interest in the Partnership	'	'	-31,746	'
Dividends	'	'	-20,719	'
Net income	-33,185	45,541	60,408	59,705
Balance at September 30, 2013	652,127	'	652,127	'
Parent	'	'	'	'
Balance at December 31, 2012	'	'	584,707	'
Other comprehensive income	'	'	4,604	'
Stock compensation	'	'	5,868	'
Equity issuance costs	'	'	-1,012	'
Dividends of common stock on preferred stock	'	'	-291	'
Equity component related to issuance of convertible notes	'	'	19,194	'
Convertible note hedge transactions	'	'	-17,987	'
Warrant transactions	'	'	13,230	'
Distributions to non-controlling interest in the Partnership	'	'	0	'
Dividends	'	'	-19,988	'
Net income	'	'	36,971	'
Balance at September 30, 2013	625,296	'	625,296	'
Noncontrolling Interest	'	'	'	'
Balance at December 31, 2012	'	'	36,479	'
Other comprehensive income	'	'	190	'
Stock compensation	'	'	-798	'
Equity issuance costs	'	'	0	'
Dividends of common stock on preferred stock	'	'	0	'
Equity component related to issuance of convertible notes	'	'	0	'
Convertible note hedge transactions	'	'	0	'
Warrant transactions	'	'	0	'
Distributions to non-controlling interest in the Partnership	'	'	-31,746	'
Dividends	'	'	-731	'
Net income	'	'	23,437	'
Balance at September 30, 2013	$26,831	'	$26,831	'

Equity_Common_Stock_Textual_De

Equity Common Stock (Textual) (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended		9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2011	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
				Conversion of Stock, Settlement Over 12 Quarters	Conversion of Stock, Settlement Over 20 Quarters	Conversion of Stock, Settlement Over 20 Quarters	Alon Assets	Alon Assets	Alon Assets
Conversion of Stock	'	'	'	'	'	'	'	'	'
Conversion of Stock, Shares Converted	'	'	'	'	'	'	2,643.36	15,549.30	2,019
Conversion of Stock, Shares Issued	'	494,467	377,710	581,699	2,084,534	2,326,946	'	'	'
Allocated Share-based Compensation Expense	$561	$2,059	'	'	'	'	'	'	'

Equity_Preferred_Stock_Textual

Equity Preferred Stock (Textual) (Details) (Series B Preferred Stock)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Stock Issued During Period, Shares, Conversion of Convertible Securities	967,107	'
Alon Israel	'	'
Conversion of Stock, Shares Converted	651,820	480,000

Equity_Dividends_Details

Equity Dividends (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Dividends, Common Stock	'	'	'	'	'	'
Common Stock, Dividends, Per Share, Cash Paid	$0.06	$0.06	$0.04	$0.04	$0.32	$0.12
Dividends Payable, Date to be Paid, Day, Month and Year	19-Sep-13	14-Jun-13	15-Mar-13	'	'	'
Dividends Payable, Date of Record, Day, Month and Year	5-Sep-13	31-May-13	1-Mar-13	'	'	'
Dividends, Preferred Stock	'	'	'	'	'	'
Preferred Stock, Dividend Rate, Percentage	8.50%	'	'	'	'	'
Common Stock Dividends, Shares	195,891	'	'	'	'	'
Distributions Made to Members or Limited Partners	'	'	'	'	'	'
Distribution Made to Limited Partner, Distribution Date	23-Aug-13	15-May-13	1-Mar-13	'	'	'
Distributions to non-controlling interest in the Partnership	$44,377	$92,503	$35,626	'	'	'
Distribution Made to Limited Partner, Distributions Paid, Per Unit	$0.71	$1.48	$0.57	'	'	'
Dividend Paid - Special, Non-Recurring Dividend	'	'	'	'	'	'
Dividends, Common Stock	'	'	'	'	'	'
Common Stock, Dividends, Per Share, Cash Paid	'	$0.16	'	'	'	'
Non-affiliated Limited common Unitholders	'	'	'	'	'	'
Distributions Made to Members or Limited Partners	'	'	'	'	'	'
Distributions to non-controlling interest in the Partnership	$8,167	$17,023	$6,556	'	'	'

Equity_Accumulated_Other_Compr

Equity Accumulated Other Comprehensive Loss (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified			Accumulated Other Comprehensive Loss	Accumulated Net Gain from Designated or Qualifying Cash Flow Hedges	Accumulated Defined Benefit Plans Adjustment
Balance at December 31, 2012	($25,843)	($30,447)	($30,447)	$455	($30,902)
Current period other comprehensive loss, net of tax	'	'	4,604	4,604	0
Balance at September 30, 2013	($25,843)	($30,447)	($25,843)	$5,059	($30,902)

Earnings_Loss_Per_Share_Detail

Earnings (Loss) Per Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Net income (loss) available to stockholders	($28,709)	$43,223	$36,971	$56,947
Less: Preferred stock dividends	760	0	2,275	0
Net income (loss) available to common stockholders	($29,469)	$43,223	$34,696	$56,947
Weighted average shares outstanding, basic (in thousands)	62,901	56,699	62,490	56,322
Dilutive SARs, RSUs, convertible debt, warrants and convertible preferred stock	0	6,361	5,499	6,357
Weighted average shares outstanding, diluted (in thousands)	62,901	63,060	67,989	62,679
Earnings (loss) per share, basic	($0.47)	$0.76	$0.56	$1.01
Earnings (loss) per share, diluted	($0.47)	$0.69	$0.54	$0.91
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	5,419	'	'	'

RelatedParty_Transactions_Deta

Related-Party Transactions (Details) (USD $)	3 Months Ended				3 Months Ended	9 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Mar. 31, 2012	Mar. 31, 2012	Sep. 30, 2013	Dec. 31, 2012
			Series B Preferred Stock	Alon Israel	Alon Israel	Alon Israel	Alon Israel
					Series B Preferred Stock	Series B Preferred Stock	Series B Preferred Stock
Preferred Stock, Value, Issued	$35,682	$42,200	'	$12,000	'	'	'
Preferred Stock, Dividend Rate, Percentage	8.50%	'	'	'	8.50%	'	'
Conversion of Stock, Shares Converted	'	'	'	'	'	651,820	480,000
Stock Issued During Period, Shares, New Issues	'	'	'	'	1,200,000	'	'
Preferred Stock, Shares Issued	3,568,180	4,220,000	68,180	'	'	'	'

Commitments_and_Contingencies_

Commitments and Contingencies Remediation Obligations (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'
Environmental Loss Contingencies, Time Frame of Disbursements	'15 years	'
Accrued Environmental Loss Contingencies, Current	$8,081	$6,730
Accrued Environmental Loss Contingencies, Noncurrent	49,566	54,672
Accrual for Environmental Loss Contingencies	$57,647	$61,402

Commitments_and_Contingencies_1

Commitments and Contingencies Remediation Receivables (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Bakersfield	'	'
Recorded Third-Party Environmental Recoveries, Current	$3,239	$3,239
Recorded Third-Party Environmental Recoveries, Noncurrent	8,361	11,599
Paramount	'	'
Recorded Third-Party Environmental Recoveries, Current	604	604
Recorded Third-Party Environmental Recoveries, Noncurrent	$1,046	$1,964

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	3 Months Ended				1 Months Ended		0 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Oct. 31, 2013	Oct. 31, 2013	Nov. 04, 2013
					Subsequent Event	Convertible Preferred Stock	Dividend Declared
						Alon Israel
						Series A Preferred Stock
Subsequent Event	'	'	'	'	'	'	'
Dividends Payable, Date Declared, Day, Month and Year	'	'	'	'	'	'	4-Nov-13
Common Stock, Dividends, Per Share, Declared	'	'	'	'	'	'	$0.06
Dividends Payable, Date to be Paid	19-Sep-13	14-Jun-13	15-Mar-13	'	'	'	18-Dec-13
Dividends Payable, Date of Record, Day, Month and Year	5-Sep-13	31-May-13	1-Mar-13	'	'	'	3-Dec-13
Repayments of Debt	'	'	'	'	$140,000	'	'
Senior secured notes	$207,902	'	'	$211,573	$74,640	'	'
Conversion of Stock, Shares Converted	'	'	'	'	'	3,500,000	'
Stock Issued During Period, Shares, Conversion of Convertible Securities	'	'	'	'	'	5,192,950	'