Alon USA Energy (ALJ) 10-Q 2 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2016	Jul. 25, 2016
Document Information
Entity Registrant Name	Alon USA Energy, Inc.
Entity Central Index Key	1,325,955
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		71,411,430

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 205,853	$ 234,127
Accounts and other receivables, net	164,052	119,171
Income tax receivable	241	3,741
Inventories	126,817	105,515
Deferred income tax asset	39,097	13,786
Prepaid expenses and other current assets	34,189	28,275
Total current assets	570,249	504,615
Equity method investments	32,196	42,811
Property, plant and equipment, net	1,400,064	1,380,202
Goodwill	62,885	62,885
Other assets, net	180,070	185,625
Total assets	2,245,464	2,176,138
Current liabilities:
Accounts payable	411,743	315,721
Accrued liabilities	103,093	93,780
Current portion of long-term debt	16,408	16,420
Total current liabilities	531,244	425,921
Other non-current liabilities	175,372	165,935
Long-term debt	535,856	539,542
Deferred income tax liability	376,085	380,580
Total liabilities	1,618,557	1,511,978
Commitments and contingencies (Note 17)
Stockholders’ equity:
Common stock, par value $0.01, 150,000,000 shares authorized; 71,163,098 and 70,960,461 shares issued and outstanding at June 30, 2016 and December 31, 2015, respectively	712	710
Additional paid-in capital	529,674	526,035
Accumulated other comprehensive loss, net of tax	(29,583)	(28,808)
Retained earnings	64,139	141,201
Total stockholders’ equity	564,942	639,138
Non-controlling interest in subsidiaries	61,965	25,022
Total equity	626,907	664,160
Total liabilities and equity	$ 2,245,464	$ 2,176,138

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - $ / shares	Jun. 30, 2016	Dec. 31, 2015
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	71,163,098	70,960,461
Common stock, shares outstanding	71,163,098	70,960,461

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net sales	[1]	$ 1,008,388	$ 1,301,341	$ 1,858,361	$ 2,404,581
Operating costs and expenses:
Cost of sales		871,394	1,069,931	1,606,538	1,964,419
Direct operating expenses		63,182	62,856	131,799	127,061
Selling, general and administrative expenses		51,644	49,193	100,345	94,789
Depreciation and amortization		36,985	31,267	71,847	63,229
Total operating costs and expenses		1,023,205	1,213,247	1,910,529	2,249,498
Gain (loss) on disposition of assets		6	0	(2,082)	572
Operating income (loss)		(14,811)	88,094	(54,250)	155,655
Interest expense		(18,799)	(18,217)	(37,106)	(39,254)
Equity earnings of investees		4,305	1,828	4,683	1,274
Other income, net		146	13	218	59
Income (loss) before income tax expense (benefit)		(29,159)	71,718	(86,455)	117,734
Income tax expense (benefit)		(8,529)	23,856	(29,765)	35,817
Net income (loss)		(20,630)	47,862	(56,690)	81,917
Net income (loss) attributable to non-controlling interest		(260)	11,452	(783)	18,568
Net income (loss) available to stockholders		$ (20,370)	$ 36,410	$ (55,907)	$ 63,349
Earnings (loss) per share, basic		$ (0.29)	$ 0.52	$ (0.80)	$ 0.91
Weighted average shares outstanding, basic (in thousands)		70,493	69,684	70,318	69,584
Earnings (loss) per share, diluted		$ (0.29)	$ 0.50	$ (0.80)	$ 0.87
Weighted average shares outstanding, diluted (in thousands)		70,493	72,501	70,318	72,395
Cash dividends per share		$ 0.15	$ 0.15	$ 0.30	$ 0.25
[1]	Includes excise taxes on sales by the retail segment of $19,864 and $19,369 for the three months and $39,389 and $37,425 for the six months ended June 30, 2016 and 2015, respectively.

Consolidated Statements of Ope5

Consolidated Statements of Operations Parentheticals - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Excise taxes	$ 19,864	$ 19,369	$ 39,389	$ 37,425

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net income (loss)	$ (20,630)	$ 47,862	$ (56,690)	$ 81,917
Total other comprehensive loss, net of tax	(108)	(6,155)	(776)	(7,935)
Comprehensive income (loss)	(20,738)	41,707	(57,466)	73,982
Comprehensive income (loss) attributable to non-controlling interest	(257)	11,291	(784)	18,307
Comprehensive income (loss) attributable to stockholders	(20,481)	30,416	(56,682)	55,675
Interest Rate Swaps
Unrealized holding gain (loss) arising during period	(400)	89	(1,521)	(841)
Loss reclassified to earnings - interest expense	228	97	298	112
Net gain (loss), before tax	(172)	186	(1,223)	(729)
Income tax expense (benefit)	(64)	69	(447)	(270)
Net gain (loss), net of tax	(108)	117	(776)	(459)
Commodity Contracts
Unrealized holding gain (loss) arising during period	0	0	0	6,070
Amortization of unrealized gain on de-designated cash flow hedges - cost of sales	0	(9,955)	0	(17,937)
Net gain (loss), before tax	0	(9,955)	0	(11,867)
Income tax expense (benefit)	0	(3,683)	0	(4,391)
Net gain (loss), net of tax	$ 0	$ (6,272)	$ 0	$ (7,476)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (56,690)	$ 81,917
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization	71,847	63,229
Stock compensation	5,001	3,767
Deferred income taxes	(29,764)	(7,451)
Equity earnings of investees, net of dividends	(4,533)	(1,274)
Amortization of debt issuance costs	1,594	1,667
Amortization of original issuance discount	3,343	3,070
(Gain) loss on disposition of assets	2,082	(572)
Unrealized (gain) loss on commodity swaps	7,144	(7,925)
Changes in operating assets and liabilities:
Accounts and other receivables, net	(45,014)	(9,264)
Income tax receivable	3,500	9,196
Inventories	(18,286)	5,436
Prepaid expenses and other current assets	(5,914)	1,690
Other assets, net	7,916	(293)
Accounts payable	45,741	(12,424)
Accrued liabilities	8,310	(6,409)
Other non-current liabilities	(8,286)	(8,469)
Net cash provided by (used in) operating activities	(12,009)	115,891
Cash flows from investing activities:
Capital expenditures	(37,230)	(31,051)
Capital expenditures for turnarounds and catalysts	(24,272)	(4,363)
Proceeds from disposition of assets	984	1,469
Acquisition of AltAir	7,936	0
Net cash used in investing activities	(68,454)	(33,945)
Cash flows from financing activities:
Dividends paid to stockholders	(21,155)	(17,384)
Dividends paid to non-controlling interest	(244)	(260)
Distributions paid to non-controlling interest in the Partnership	(921)	(16,224)
Inventory agreement transactions	82,724	30,135
Deferred debt issuance costs	0	1,800
Revolving credit facilities, net	0	(20,000)
Payments on long-term debt	(8,215)	(7,544)
Net cash provided by (used in) financing activities	52,189	(33,077)
Net increase (decrease) in cash and cash equivalents	(28,274)	48,869
Cash and cash equivalents, beginning of period	234,127	214,961
Cash and cash equivalents, end of period	205,853	263,830
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	33,312	35,660
Cash paid (refunds received) for income tax	$ (1,808)	$ 17,853

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation As used in this report, unless otherwise specified, the terms “Alon,” “we,” “our” and “us” or like terms refer to Alon USA Energy, Inc. and its consolidated subsidiaries or to Alon USA Energy, Inc. or an individual subsidiary. Generally, the words “we,” “our” and “us” include Alon USA Partners, LP and its consolidated subsidiaries (the “Partnership”) as consolidated subsidiaries of Alon USA Energy, Inc. unless when used in disclosures of transactions or obligations between the Partnership and Alon USA Energy, Inc., or its other subsidiaries. These consolidated financial statements and notes 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 our 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 our 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. Our results of operations for the three and six months ended June 30, 2016 are not necessarily indicative of the operating results that may be realized for the year ending December 31, 2016 . Our consolidated balance sheet as of December 31, 2015 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 our Annual Report on Form 10-K for the year ended December 31, 2015 . New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard that provides accounting guidance for all revenue arising from contracts to provide goods or services to customers. This standard is intended to improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. The standard allows for either full retrospective adoption or modified retrospective adoption. In August 2015, the FASB updated the guidance to include a one-year deferral of the effective date for the new revenue standard, making the requirements of the standard effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted for interim and annual periods beginning after December 15, 2016. We are evaluating the guidance to determine the method of adoption and the impact this standard will have on our consolidated financial statements. In February 2015, the FASB issued an accounting standards update making targeted changes to the current consolidation guidance. The new standard changes the way certain decisions are made related to substantive rights, related parties, and decision making fees when applying the variable interest entity consolidation model and eliminates certain guidance for limited partnerships and similar entities under the voting interest consolidation model. We have adopted the updated guidance, effective January 1, 2016, with no material impact to our consolidated financial statements. In July 2015, the FASB issued an accounting standards update simplifying the measurement of certain inventory. This updated standard simplifies the measurement of inventory by requiring certain inventory to be measured at the lower of cost or net realizable value. The amendments in this accounting standards update are effective for interim and annual periods beginning after December 15, 2016. This accounting standards update does not apply to the subsequent measurement of inventory measured using the last-in, first-out (“LIFO”) or retail inventory method, therefore the adoption of this guidance will not have a material effect on our financial position or results of operations. In November 2015, the FASB issued an accounting standards update simplifying the presentation of income taxes. This updated standard eliminates the current requirement to present deferred tax liabilities and assets as current and non-current in a classified balance sheet. Instead, all deferred tax assets and liabilities will be required to be classified as non-current. The requirements from the updated standard are effective for interim and annual periods beginning after December 31, 2016, and early adoption is permitted. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In February 2016, the FASB issued new guidance on the accounting for leases, which requires lessees to recognize assets and liabilities on the balance sheet for the present value of the rights and obligations created by all leases with terms of more than 12 months. The ASU also will require disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The requirements from this guidance are effective for interim and annual periods beginning after December 31, 2018. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In March 2016, the FASB issued an accounting standards update which clarifies that for the purposes of applying hedge accounting for derivative transactions, a change in the counterparty to a derivative contract (through novation) that has been designated as the hedging instrument in an existing hedging relationship would not, in and of itself, require de-designation of that hedging relationship. The adoption of this guidance will not have a material effect on our financial position or results of operations. In March 2016, the FASB issued an accounting standard update to simplify some provisions in stock compensation accounting. The areas for simplification of this update involve the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification of the statement of cash flows. This update will be effective for interim and annual periods beginning after December 15, 2016, and early adoption is permitted. We do not expect application of this standard to have a material effect on our consolidated financial statements. In June 2016, the FASB issued an accounting standard update requiring the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2019. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements.

AltAir Acquisition

AltAir Acquisition	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures	AltAir Acquisition On March 1, 2016, we acquired control of Altair Paramount, LLC (“AltAir”) which initially provides for us to receive approximately 77% of earnings and distributions of the entity. We increased our original 32% ownership and obtained control of AltAir after certain operational milestones were achieved. We contributed to AltAir total cash in the amount of $27,058 . AltAir is a renewable fuels project which began operations in February 2016. The project converts approximately 2,500 barrels per day of tallow and other feedstocks into renewable biofuels, which are replacements for petroleum-based fuel. AltAir generates environmental credits in the form of renewable identification numbers, low-carbon fuels standards credits and blender’s fuel tax credits. Acquisitions achieved in stages require that in the period the acquiring company achieves control, that it recognize 100% of the fair value of the net assets at that time. Additionally, the existing equity interests of the company and of non-controlling interest are required to be recorded at fair value. The fair value of AltAir was estimated by applying the market approach. Based on our analysis at March 1, 2016, there was no gain recorded for the revaluation of our previous equity interests. The fair value of the assets and liabilities recorded into our consolidated financial statements are as follows: Current assets $ 11,897 Other assets 7,704 Property, plant and equipment 49,612 Current liabilities (5,408 ) Fair value of net assets assumed 63,805 Non-controlling interest (38,851 ) $ 24,954 Beginning March 1, 2016, we have consolidated AltAir as part of our refining and marketing segment in our consolidated financial statements. Our consolidated statements of operations include AltAir revenues of $22,770 and $50,673 and operating income (loss) of $(249) and $6,920 for the three and six months ended June 30, 2016 , respectively.

Alon USA Partners, LP

Alon USA Partners, LP	6 Months Ended
	Jun. 30, 2016
Noncontrolling Interest [Abstract]
Alon USA Partners, LP	Alon USA Partners, LP The Partnership (NYSE: ALDW) is a publicly-traded limited partnership that owns the assets and conducts the operations of the Big Spring refinery and the associated integrated wholesale marketing operations. The limited partner interests of the Partnership are represented as common units outstanding. As of June 30, 2016 , the 11,520,220 common units held by the public represent 18.4% of the Partnership’s common units outstanding. We own the remaining 81.6% of the Partnership’s common units and Alon USA Partners GP, LLC (the “General Partner”), our wholly-owned subsidiary, owns 100% of the general partner interest in the Partnership, which is a non-economic interest. The limited partner interests in the Partnership not owned by us are reflected in the consolidated statements of operations in net income attributable to non-controlling interest and in our consolidated balance sheets in non-controlling interest in subsidiaries. The Partnership is consolidated within the refining and marketing segment. We have agreements with the Partnership which establish fees for certain administrative and operational services provided by us and our subsidiaries to the Partnership, provide certain indemnification obligations and other matters and establish terms for the supply of products by the Partnership to us. Partnership Distributions The Partnership has adopted a policy pursuant to which it will distribute all of the available cash generated each quarter, as defined in the partnership agreement, 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. The following table summarizes the Partnership’s cash distribution activity during the period: Cash Available for Distribution per Unit (1) Distribution Amount Per Unit Total Distribution Amount Distributions Paid to Non-Controlling Interest First Quarter 2016 $ — $ 0.08 $ 5,001 $ 921 Second Quarter 2016 0.14 — — — _______________________ (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Segment Data

Segment Data	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Data	Segment Data Our 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. (a) Refining and Marketing Segment Our refining and marketing segment includes a sour crude oil refinery located in Big Spring, Texas, a light sweet crude oil refinery located in Krotz Springs, Louisiana, and heavy crude oil refineries located in Paramount, Bakersfield and Long Beach, California (the “California refineries”). We refine crude oil into petroleum products including various grades of gasoline, diesel, jet fuel, petrochemicals, petrochemical feedstocks, asphalt and other petroleum-based products, which are marketed primarily in the South Central, Southwestern and Western regions of the United States. We are also shipping and selling gasoline into wholesale markets in the Southern and Eastern United States. Our California refineries have not processed crude oil since 2012 due to the high cost of crude oil relative to product yield and low asphalt demand. In February 2016, our renewable fuels project, AltAir, began commercial production. We sell motor fuels under the Alon brand through various terminals to supply 634 Alon branded retail sites, including our retail segment convenience stores. In addition, we sell motor fuels through our wholesale distribution network on an unbranded basis. (b) Asphalt Segment We own or operate 11 asphalt terminals located in Texas (Big Spring), California (Paramount, Long Beach, Elk Grove, Bakersfield and Mojave), Washington (Richmond Beach), Arizona (Phoenix and Flagstaff), as well as asphalt terminals in which we own a 50% interest located in Fernley, Nevada, and Brownwood, Texas. The operations in which we have 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. Asphalt produced by our Big Spring refinery is transferred to the asphalt segment at prices substantially determined by reference to the cost of crude oil, which is intended to approximate wholesale market prices. (c) Retail Segment Our retail segment operates 306 convenience stores located in Central and West Texas and New Mexico. These convenience stores typically offer various grades of gasoline and diesel under the Alon brand name and food products, food service, tobacco products, non-alcoholic and alcoholic beverages, general merchandise as well as money orders to the public, primarily under the 7-Eleven brand name. Substantially all of the motor fuel sold through our retail segment is supplied by our 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 for the three and six month periods ended June 30, 2016 and 2015 is presented below: Refining and Asphalt Retail Corporate Consolidated Three Months Ended June 30, 2016 Net sales to external customers $ 753,029 $ 68,097 $ 187,262 $ — $ 1,008,388 Intersegment sales (purchases) 76,884 (3,237 ) (73,647 ) — — Depreciation and amortization 31,514 1,261 3,350 860 36,985 Operating income (loss) (23,759 ) 5,194 4,797 (1,043 ) (14,811 ) Turnarounds, catalysts and capital expenditures 19,222 335 1,200 689 21,446 Refining and Asphalt Retail Corporate Consolidated Three Months Ended June 30, 2015 Net sales to external customers $ 1,024,807 $ 69,900 $ 206,634 $ — $ 1,301,341 Intersegment sales (purchases) 101,233 (7,925 ) (93,308 ) — — Depreciation and amortization 26,692 1,207 2,943 425 31,267 Operating income (loss) 83,581 (1,723 ) 6,837 (601 ) 88,094 Turnarounds, catalysts and capital expenditures 14,500 238 6,202 1,392 22,332 Refining and Marketing Asphalt Retail Corporate Consolidated Total Six Months Ended June 30, 2016 Net sales to external customers $ 1,386,532 $ 121,596 $ 350,233 $ — $ 1,858,361 Intersegment sales (purchases) 139,994 (8,685 ) (131,309 ) — — Depreciation and amortization 61,298 2,521 6,749 1,279 71,847 Operating income (loss) (66,122 ) 4,546 8,979 (1,653 ) (54,250 ) Turnarounds, catalysts and capital expenditures 54,391 1,075 3,911 2,125 61,502 Refining and Marketing Asphalt Retail Corporate Consolidated Total Six Months Ended June 30, 2015 Net sales to external customers $ 1,901,410 $ 120,552 $ 382,619 $ — $ 2,404,581 Intersegment sales (purchases) 184,122 (18,856 ) (165,266 ) — — Depreciation and amortization 54,003 2,352 5,980 894 63,229 Operating income (loss) 159,228 (16,154 ) 13,827 (1,246 ) 155,655 Turnarounds, catalysts and capital expenditures 21,239 1,644 9,518 3,013 35,414 Total assets by reportable segment consisted of the following: June 30, December 31, Refining and marketing $ 1,869,095 $ 1,822,924 Asphalt 118,940 106,015 Retail 237,630 231,078 Corporate 19,799 16,121 Total assets $ 2,245,464 $ 2,176,138 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	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Fair Value We 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. We classify financial assets and financial liabilities into the following fair value hierarchy: • Level 1 - valued based on quoted prices in active markets for identical assets and liabilities; • Level 2 - valued based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability; and • Level 3 - valued based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. As required, we utilize 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. We generally apply 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 our 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 instruments are carried at fair value, which are based on quoted market prices. Derivative instruments are our only 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 June 30, 2016 and December 31, 2015 : Level 1 Level 2 Level 3 Total As of June 30, 2016 Assets: Commodity contracts (swaps) $ — $ 7,655 $ — $ 7,655 Fair value hedges of consigned inventory — 21,456 — 21,456 Liabilities: Commodity contracts (futures and forwards) 918 — — 918 Interest rate swaps — 3,399 — 3,399 As of December 31, 2015 Assets: Commodity contracts (swaps) $ — $ 14,799 $ — $ 14,799 Fair value hedges of consigned inventory — 33,797 — 33,797 Liabilities: Commodity contracts (futures and forwards) 592 — — 592 Interest rate swaps — 2,176 — 2,176

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure	Derivative Financial Instruments We selectively utilize crude oil and refined product commodity derivative contracts to reduce the risk associated with potential price changes on committed obligations as well as to reduce earnings volatility. We also utilize interest rate swaps to manage our exposure to interest rate risk. We do not speculate using derivative instruments. Credit risk on our derivative instruments is mitigated by transacting with counterparties meeting established collateral and credit criteria. Mark to Market We have certain contracts that serve as economic hedges, which are derivatives used for risk management but not designated as hedges for financial accounting purposes. All economic hedge transactions are recorded at fair value and any changes in fair value between periods are recognized in earnings. We have contracts that are used to fix prices on forecasted purchases of inventory, which we refer to as futures and forwards. Futures represent trades executed on the New York Mercantile Exchange which have not been closed or settled at the end of the reporting period. Forwards represent physical trades for which pricing and quantities have been set, but the physical product delivery has not occurred by the end of the reporting period. We also have economic hedges in the form of swap contracts that fix price differentials between different types of crude oil and refined products that we use or produce at our refineries. At June 30, 2016 , these swap contracts had aggregate volumes of 4,500 thousand barrels of crude oil with contract terms through December 2016. Fair Value Hedges Fair value hedges are used to hedge price volatility of certain refining inventories and firm commitments to purchase inventories. The gain or loss on a derivative instrument designated and qualifying as a fair value hedge, as well as the offsetting gain or loss on the hedged item attributable to the hedged risk, is recognized in earnings in the same period. We have certain commodity contracts associated with the Supply and Offtake Agreements discussed in Note 8 that have been accounted for as fair value hedges, which had purchase volumes of 539 thousand barrels of crude oil as of June 30, 2016 . Cash Flow Hedges To designate a derivative as a cash flow hedge, we document at the inception of the hedge the assessment that the derivative will be highly effective in offsetting expected changes in cash flows from the hedged item. This assessment, which is updated at least quarterly, is generally based on the most recent relevant historical correlation between the derivative and the hedged item. 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 June 30, 2016 , we did not have any commodity swap contracts accounted for as cash flow hedges. During the first quarter of 2015, we elected to de-designate certain commodity swap contracts that were previously designated as cash flow hedges. Consequently, hedge accounting was discontinued for these commodity swap contracts and the related unrealized gains in other comprehensive income (“OCI”) were recorded into earnings as the underlying transactions occurred. During the three and six months ended June 30, 2015 , we reclassified gains of $9,955 and $17,937 , respectively, from OCI into cost of sales related to these de-designated cash flow hedges. Related to commodity swap cash flow hedges in OCI, we recognized unrealized losses of $0 and $9,955 for the three months ended and $0 and $11,867 for the six months ended June 30, 2016 and 2015 , respectively. Interest Rate Derivatives. We have interest rate swap agreements, maturing March 2019, that effectively fix the variable LIBOR interest component of the term loans within the retail credit agreement. These interest rate swaps have been accounted for as cash flow hedges. The aggregate notional amount under these agreements covers approximately 75% of the outstanding principal of these term loans throughout the duration of the interest rate swaps. As of June 30, 2016 , the outstanding principal of these term loans was $101,933 . The interest rate swaps lock in an average fixed interest rate of 1.69% through the remainder of 2016; 2.22% in 2017; 2.89% in 2018 and 3.06% in 2019. Related to interest rate swap cash flow hedges in OCI, we recognized unrealized gains (losses) of $(172) and $186 for the three months ended and $(1,223) and $(729) for the six months ended June 30, 2016 and 2015 , respectively. For the three and six months ended June 30, 2016 and 2015 , there was no cash flow hedge ineffectiveness recognized in income. No component of our cash flow hedges’ gains or losses was excluded from the assessment of hedge effectiveness. As of June 30, 2016 , we have unrealized losses of $3,399 classified in OCI related to cash flow hedges. Assuming interest rates remain unchanged, unrealized losses of $1,026 will be reclassified from OCI into earnings over the next twelve-month period as the underlying transactions occur. The following tables present the effect of derivative instruments on the consolidated balance sheets: As of June 30, 2016 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 1,304 Accrued liabilities $ 2,222 Commodity contracts (swaps) Accounts receivable 7,655 — Total derivatives not designated as hedging instruments 8,959 2,222 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 3,399 Fair value hedges of consigned inventory Other assets 21,456 — Total derivatives designated as hedging instruments 21,456 3,399 Total derivatives $ 30,415 $ 5,621 As of December 31, 2015 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 292 Accrued liabilities $ 884 Commodity contracts (swaps) Accounts receivable 14,799 — Total derivatives not designated as hedging instruments 15,091 884 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 2,176 Fair value hedges of consigned inventory Other assets 33,797 — Total derivatives designated as hedging instruments 33,797 2,176 Total derivatives $ 48,888 $ 3,060 The following tables present the effect of derivative instruments on the consolidated statements of operations and accumulated other comprehensive income: Derivatives designated as hedging instruments: Cash Flow Hedging Relationships Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated OCI into Income (Ineffective Portion and Amount Excluded from Effectiveness Testing) Location Amount Location Amount For the Three Months Ended June 30, 2016 Interest rate swaps $ (172 ) Interest expense $ (228 ) $ — Total derivatives $ (172 ) $ (228 ) $ — For the Three Months Ended June 30, 2015 Commodity contracts (swaps) $ (9,955 ) Cost of sales $ 9,955 $ — Interest rate swaps 186 Interest expense (97 ) — Total derivatives $ (9,769 ) $ 9,858 $ — Cash Flow Hedging Relationships Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated OCI into Income (Ineffective Portion and Amount Excluded from Effectiveness Testing) Location Amount Location Amount For the Six Months Ended June 30, 2016 Interest rate swaps $ (1,223 ) Interest expense $ (298 ) $ — Total derivatives $ (1,223 ) $ (298 ) $ — For the Six Months Ended June 30, 2015 Commodity contracts (swaps) $ (11,867 ) Cost of sales $ 17,937 $ — Interest rate swaps (729 ) Interest expense (112 ) — Total derivatives $ (12,596 ) $ 17,825 $ — Derivatives in fair value hedging relationships: Loss Recognized in Income For the Three Months Ended For the Six Months Ended June 30, June 30, Location 2016 2015 2016 2015 Fair value hedges of consigned inventory (1) Interest expense $ (11,126 ) $ (10,578 ) $ (12,341 ) $ (4,790 ) Total derivatives $ (11,126 ) $ (10,578 ) $ (12,341 ) $ (4,790 ) ________________ (1) Changes in the fair value hedges are substantially offset in earnings by changes in the hedged items. Derivatives not designated as hedging instruments: Gain (Loss) Recognized in Income For the Three Months Ended For the Six Months Ended June 30, June 30, Location 2016 2015 2016 2015 Commodity contracts (futures and forwards) Cost of sales $ 1,207 $ 1,688 $ 6,420 $ (3,670 ) Commodity contracts (swaps) Cost of sales 95 (2,443 ) 461 19,418 Total derivatives $ 1,302 $ (755 ) $ 6,881 $ 15,748 Offsetting Assets and Liabilities Our derivative instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives, and we offset the fair value amounts recorded for derivative instruments to the extent possible under these agreements on our consolidated balance sheets. The following table presents offsetting information regarding our derivatives by type of transaction as of June 30, 2016 and December 31, 2015 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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 June 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 1,991 $ (687 ) $ 1,304 $ (1,304 ) $ — $ — Commodity contracts (swaps) 19,147 (11,492 ) 7,655 — — 7,655 Fair value hedges of consigned inventory 21,456 — 21,456 — — 21,456 Derivative Liabilities: Commodity contracts (futures and forwards) $ 2,909 $ (687 ) $ 2,222 $ (1,304 ) $ — $ 918 Commodity contracts (swaps) 11,492 (11,492 ) — — — — Interest rate swaps 3,399 — 3,399 — — 3,399 As of December 31, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 1,112 $ (820 ) $ 292 $ (292 ) $ — $ — Commodity contracts (swaps) 39,739 (24,940 ) 14,799 — — 14,799 Interest rate swaps 30 (30 ) — — — — Fair value hedges of consigned inventory 33,797 — 33,797 — — 33,797 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,704 $ (820 ) $ 884 $ (292 ) $ — $ 592 Commodity contracts (swaps) 24,940 (24,940 ) — — — — Interest rate swaps 2,206 (30 ) 2,176 — — 2,176 Compliance Program Market Risk We are obligated by government regulations to blend a certain percentage of biofuels into the products that we produce and are consumed in the U.S. We purchase biofuels from third parties and blend those biofuels into our products, and each gallon of biofuel purchased includes a renewable identification number, or RIN. To the degree we are unable to blend biofuels at the required percentage, a RINs deficit is generated and we must acquire that number of RINs by the annual reporting deadline in order to remain in compliance with applicable regulations. Alternatively, if we have a RINs surplus, some of those RINs could be sold. Any such sales would be subject to our normal credit evaluation process. We are exposed to market risk related to the volatility in the price of credits needed to comply with these governmental and regulatory programs. We manage this risk by purchasing RINs when prices are deemed favorable utilizing fixed price purchase contracts. Some of these contracts are derivative instruments; however, we elect the normal purchase and sale exception and do not record these contracts at their fair values. The cost of meeting our obligations under these compliance programs (exclusive of benefit generated from AltAir operations) was $9,136 and $10,394 for the three months ended and $20,347 and $23,090 for the six months ended June 30, 2016 and 2015 , respectively. These amounts are reflected in cost of sales in the consolidated statements of operations.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure	Inventories Carrying value of inventories consisted of the following: June 30, December 31, Crude oil, refined products, asphalt and blendstocks $ 54,897 $ 42,123 Crude oil consignment inventory (Note 8) 10,345 2,928 Materials and supplies 28,203 26,940 Store merchandise 28,053 28,475 Store fuel 5,319 5,049 Total inventories $ 126,817 $ 105,515 The market value of refined products, asphalt and blendstock inventories exceeded LIFO costs by $4,064 at June 30, 2016 and was lower than LIFO costs by $836 at December 31, 2015 . The market value of crude oil inventories exceeded LIFO costs, net of the fair value hedged items, by $16,226 and $18,521 at June 30, 2016 and December 31, 2015 , respectively.

Inventory Financing Agreements

Inventory Financing Agreements	6 Months Ended
	Jun. 30, 2016
Inventory Financing Agreements [Abstract]
Inventory Financing Agreements	Inventory Financing Agreements We have 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 our Big Spring, Krotz Springs and California refineries and certain of our asphalt terminals. Pursuant to the Supply and Offtake Agreements, (i) J. Aron agreed to sell to us, and we agreed to buy from J. Aron, at market prices, crude oil for processing at the refineries and (ii) we 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 our 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 for the Big Spring and Krotz Springs refineries have initial terms that expire in May 2021, and the Supply and Offtake Agreement for the California refineries has initial terms that expire in May 2019. J. Aron may elect to terminate the Supply and Offtake Agreements for the Big Spring and Krotz Springs refineries prior to the expiration of the initial term beginning in May 2018 and upon each anniversary thereof, on six months prior notice. We may elect to terminate at the Big Spring and Krotz refineries in May 2020 on six months prior notice. J. Aron may elect to terminate the Supply and Offtake Agreement for the California refineries prior to the expiration of the initial term beginning in May 2016 and upon each anniversary thereof, on six months prior notice. We may elect to terminate at the California refineries in May 2018 on six months prior notice. Following expiration or termination of the Supply and Offtake Agreements, we are obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the leased storage facilities at then current market prices. Associated with the Supply and Offtake Agreements, we have designated fair value hedges of our inventory purchase commitments with J. Aron and crude oil inventory consigned to J. Aron (“crude oil consignment inventory”). Additionally, financing charges related to the Supply and Offtake Agreements are recorded as interest expense in the consolidated statements of operations. In connection with the Supply and Offtake Agreement for our Krotz Springs refinery, we have granted a security interest to J. Aron in all of its accounts and inventory to secure its obligations to J. Aron. In addition, we have granted a security interest in all of its real property and equipment to J. Aron to secure its obligations under a commodity hedge and sale agreement in lieu of posting cash collateral and being subject to cash margin calls. At June 30, 2016 and December 31, 2015 , we had net current payables of $13,351 and net current receivables of $8,385 , respectively, with J. Aron for purchases and sales, and a consignment inventory receivable representing a deposit paid to J. Aron of $26,179 and $26,179 , respectively. At June 30, 2016 and December 31, 2015 , we had non-current liabilities for the original financing of $25,217 and $23,771 , respectively, net of the related fair value hedges. Additionally, we had net current payables of $839 and $328 at June 30, 2016 and December 31, 2015 , 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,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2016
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: June 30, December 31, Refining facilities (1) $ 1,983,828 $ 1,915,924 Pipelines and terminals 43,538 43,443 Retail 213,829 209,921 Other 25,435 23,377 Property, plant and equipment, gross 2,266,630 2,192,665 Accumulated depreciation (866,566 ) (812,463 ) Property, plant and equipment, net $ 1,400,064 $ 1,380,202 ________________ (1) Includes the property, plant and equipment of AltAir ( Note 2 ).

Additional Financial Informatio

Additional Financial Information	6 Months Ended
	Jun. 30, 2016
Additional Financial Information [Abstract]
Additional Financial Information	Additional Financial Information The following tables provide additional financial information related to the consolidated financial statements. (a) Other Assets, Net June 30, December 31, Deferred turnaround and catalyst cost $ 86,689 $ 87,469 Environmental receivables (Note 17) 2,374 2,648 Intangible assets, net 19,233 14,505 Receivable from supply and offtake agreements (Note 8) 26,179 26,179 Fair value hedges of consigned inventory (Note 8) 21,456 33,797 Other, net 24,139 21,027 Total other assets $ 180,070 $ 185,625 (b) Accounts Payable Included in accounts payable was $159,832 and $91,179 related to inventory financing transactions as of June 30, 2016 and December 31, 2015 , respectively. (c) Accrued Liabilities and Other Non-Current Liabilities June 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 37,600 $ 35,375 Employee costs 21,581 25,202 Commodity contracts 2,222 884 Accrued finance charges 1,718 1,789 Environmental accrual (Note 17) 7,880 7,880 Other 32,092 22,650 Total accrued liabilities $ 103,093 $ 93,780 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 50,862 $ 49,054 Environmental accrual (Note 17) 38,788 38,482 Asset retirement obligations 11,212 10,906 Consignment inventory obligations (Note 8) 46,673 57,568 Interest rate swaps 3,399 2,176 Other 24,438 7,749 Total other non-current liabilities $ 175,372 $ 165,935

Postretirement Benefits

Postretirement Benefits	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Postretirement Benefits	Postretirement Benefits The components of net periodic benefit cost related to our benefit plans for the three and six months ended June 30, 2016 and 2015 consisted of the following: For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Components of net periodic benefit cost: Service cost $ 951 $ 997 $ 1,903 $ 1,993 Interest cost 1,409 1,255 2,818 2,511 Expected return on plan assets (1,749 ) (1,583 ) (3,498 ) (3,165 ) Amortization of net loss 807 840 1,613 1,679 Net periodic benefit cost $ 1,418 $ 1,509 $ 2,836 $ 3,018 Our estimated contributions to our pension plans during 2016 have not changed significantly from amounts previously disclosed in the notes to the consolidated financial statements for the year ended December 31, 2015 . For the six months ended June 30, 2016 and 2015 , we contributed $1,181 and $2,175 , respectively, to our qualified pension plans.

Indebtedness

Indebtedness	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure	Indebtedness Debt consisted of the following: June 30, December 31, Term loan credit facilities $ 253,256 $ 256,519 Alon USA, LP Credit Facility 55,000 55,000 Convertible senior notes 133,038 129,623 Retail credit facilities 110,970 114,820 Total debt 552,264 555,962 Less: Current portion 16,408 16,420 Total long-term debt $ 535,856 $ 539,542 (a) Letter of Credit Facility and Alon USA, LP Revolving Credit Facility We had letters of credit outstanding under our $60,000 letter of credit facility of $41,227 and $60,627 at June 30, 2016 and December 31, 2015 , respectively. We had borrowings of $55,000 and $55,000 and letters of credit of $134,350 and $48,590 outstanding under the Alon USA, LP $240,000 revolving credit facility at June 30, 2016 and December 31, 2015 , respectively. (b) Convertible Senior Notes The conversion rate for our 3.00% unsecured convertible senior notes (“Convertible Notes”) is subject to adjustment upon the occurrence of certain events, including cash dividend adjustments, but will not be adjusted for any accrued and unpaid interest. As of June 30, 2016 , the conversion rate was adjusted to 71.626 shares of our common stock per each $1 (in thousands) principal amount of Convertible Notes, equivalent to a conversion price of approximately $13.96 per share, to reflect cash dividend adjustments. The strike price of the options was adjusted to $13.96 per share and the strike price of the warrants was adjusted to $18.97 per share. Upon a potential change of control, we may have to settle the value of the warrants. Any future quarterly cash dividend payments in excess of $0.06 per share will cause further adjustment based on the formula contained in the indenture governing the Convertible Notes. As of June 30, 2016 , there have been no conversions of the Convertible Notes. In May 2015, Delek US Holdings, Inc. (“Delek”) acquired approximately 48% of our outstanding common stock from Alon Israel Oil Company, Ltd. If Delek were to acquire greater than 50.00% of our outstanding common stock, it could require us to settle the full principal amount of the Convertible Notes of $150,000 and to render a make-whole payment to holders of our Convertible Notes, assuming full conversion. In the event of a conversion, the convertible note options will cover our obligation to render payment under the make-whole provision. Under these circumstances, we could also be required to settle the outstanding warrants, which had a value of approximately $4,000 as of June 30, 2016 . Based on our share price as of June 30, 2016 , we would not have to render a make-whole payment as our share price was below the minimum share price per the make-whole provision in the indenture. (c) Financial Covenants We have certain credit agreements that contain maintenance financial covenants. At June 30, 2016 , we were in compliance with these covenants .

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2016
Share-based Compensation [Abstract]
Stock-Based Compensation	Stock-Based Compensation (share values in dollars) Our overall executive incentive compensation program permits the granting of awards to our directors, officers and key employees in the form of options to purchase common stock, stock appreciation rights, restricted shares of common stock, restricted common stock units, performance shares, performance units and senior executive plan bonuses. Restricted Stock . Non-employee directors are awarded an annual grant of $25 in shares of restricted stock, which vest over a period of three years , assuming continued service at vesting. In May 2016, Alon granted awards of 14,000 restricted shares at a grant date price of $8.93 per share. In May 2015, we granted an award of 100,000 restricted shares to our CEO and President at a grant date price of $18.82 . In May 2016, we granted awards of 158,333 restricted shares to our CEO and President at a grant date price of $7.55 per share. The 2015 award and 100,000 shares of the 2016 award vested in May 2016 while the remaining 58,333 are scheduled to vest in December 2016. In July 2016, it was determined that awards made in 2015 and 2016 exceeded plan limits, and as a result it is expected that an aggregate of 150,000 previously vested shares will be surrendered back to us by our CEO and President and the outstanding award of 58,333 restricted shares will be reduced to 50,000 . The following table summarizes the restricted share activity from January 1, 2016 : Weighted Average Grant Date Fair Values Non-vested Shares Shares (1) (per share) Non-vested at December 31, 2015 905,727 $ 15.86 Granted 172,333 7.66 Vested (895,083 ) 14.62 Forfeited — — Non-vested at June 30, 2016 182,977 $ 14.23 ________________ (1) These amounts do not reflect the surrendering of shares in July 2016 described above. Compensation expense for restricted stock awards amounted to $2,553 and $1,515 for the three months ended June 30, 2016 and 2015 , respectively, and $4,266 and $2,314 for the six months ended June 30, 2016 and 2015 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. The fair value of shares vested in 2016 was $7,485 . Restricted Stock Units. Compensation expense for restricted stock units granted to our CEO and President amounted to $0 for the three months ended June 30, 2016 and 2015 and $0 and $249 for the six months ended June 30, 2016 and 2015 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. Partnership Restricted Units. Non-employee directors of the Partnership, who are designated by Alon’s directors, are awarded an annual grant of $25 in restricted common units, which vest over a period of three years , assuming continued service at vesting. In May 2016, we granted awards of 7,653 restricted common units at a grant date price of $9.80 per unit. In June 2016, we granted awards of 2,528 restricted common units at a grant date price of $9.89 per unit. Compensation expense for the Partnership’s restricted common unit grants amounted to $18 and $15 for the three months ended June 30, 2016 and 2015 , respectively, and $28 and $20 for the six months ended June 30, 2016 and 2015 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. Unrecognized Compensation Cost . As of June 30, 2016 , there was $1,645 of total unrecognized compensation cost related to non-vested share-based compensation arrangements, which is expected to be recognized over a weighted-average period of 1.6 years.

Equity

Equity	6 Months Ended
	Jun. 30, 2016
Stockholders' Equity Note [Abstract]
Equity	Equity (share values in dollars) Changes to equity during the six months ended June 30, 2016 are presented below: Total Stockholders’ Equity Non-controlling Interest Total Equity Balance at December 31, 2015 $ 639,138 $ 25,022 $ 664,160 Other comprehensive loss (775 ) (1 ) (776 ) Stock compensation 3,641 (209 ) 3,432 Acquisition of AltAir — 39,101 39,101 Distributions to non-controlling interest in the Partnership — (921 ) (921 ) Dividends (21,155 ) (244 ) (21,399 ) Net loss (55,907 ) (783 ) (56,690 ) Balance at June 30, 2016 $ 564,942 $ 61,965 $ 626,907 (a) Common Stock Amended Shareholde r Agreement. In 2012, we signed agreements with the remaining non-controlling interest shareholders of Alon Assets, Inc. (“Alon Assets”) whereby the participants would exchange shares of Alon Assets for shares of our common stock. During the six months ended June 30, 2016 , 232,694 shares of our common stock were issued in exchange for 1,243.96 shares of Alon Assets. At June 30, 2016 , 465,389 shares of our common stock are available to be exchanged for all of the outstanding shares held by the non-controlling interest shareholder of Alon Assets. We recognized compensation expense associated with the difference in value between the participants' ownership of Alon Assets compared to our common stock of $310 and $699 for the three months ended June 30, 2016 and 2015 , respectively, and $707 and $1,183 for the six months ended June 30, 2016 and 2015 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. (b) Dividends Common Stock Dividends. During the six months ended June 30, 2016 , we paid the following dividends: Date Paid Record Date Dividend Amount Per Share March 18, 2016 February 26, 2016 $ 0.15 June 6, 2016 May 19, 2016 0.15 (c) Accumulated Other Comprehensive Loss The following table displays the change in accumulated other comprehensive loss, net of tax: Unrealized Gain (Loss) on Cash Flow Hedges Postretirement Benefit Plans Total Balance at December 31, 2015 $ (1,357 ) $ (27,451 ) $ (28,808 ) Other comprehensive income before reclassifications (963 ) — (963 ) Amounts reclassified from accumulated other comprehensive loss 188 — 188 Net current-period other comprehensive loss (775 ) — (775 ) Balance at June 30, 2016 $ (2,132 ) $ (27,451 ) $ (29,583 )

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jun. 30, 2016
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 includes the dilutive effect of granted stock appreciation rights, granted restricted common stock units, granted restricted common stock awards, 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 six months ended June 30, 2016 and 2015 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Net income (loss) available to stockholders $ (20,370 ) $ 36,410 $ (55,907 ) $ 63,349 Less: preferred stock dividends — — — 15 Net income (loss) available to common stockholders (20,370 ) 36,410 (55,907 ) 63,334 Weighted average shares outstanding, basic 70,493 69,684 70,318 69,584 Dilutive common stock equivalents — 2,817 — 2,811 Weighted average shares outstanding, diluted 70,493 72,501 70,318 72,395 Earnings (loss) per share, basic $ (0.29 ) $ 0.52 $ (0.80 ) $ 0.91 Earnings (loss) per share, diluted $ (0.29 ) $ 0.50 $ (0.80 ) $ 0.87 For the three and six months ended June 30, 2016 , we excluded 11 and 25 common stock equivalents, respectively, from the weighted average diluted shares outstanding as the effect of including such shares would be anti-dilutive. For the three and six months ended June 30, 2015 , the weighted average diluted shares includes all potentially dilutive common stock equivalents.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure	Related Party Transactions Delek US Holdings, Inc. In May 2015, Delek completed the purchase of approximately 48% of our outstanding common stock from Alon Israel Oil Company, Ltd. We have transactions with Delek that occur in the ordinary course of business. Including amounts prior to the transaction, we purchased refined products from Delek of $371 and $2,227 for the three months ended June 30, 2016 and 2015 , respectively, and $1,537 and $2,400 for the six months ended June 30, 2016 and 2015 , respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure	Commitments and Contingencies (a) Commitments In the normal course of business, we have long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by our refineries, terminals, pipelines and retail locations. We are also party to various refined product and crude oil supply and exchange agreements, which are typically short-term in nature or provide terms for cancellation. (b) Contingencies We are involved in various legal actions arising in the ordinary course of business. We believe the ultimate disposition of these matters will not have a material effect on our financial position, results of operations or liquidity. One of our subsidiaries is a party to a lawsuit alleging breach of contract pertaining to an asphalt supply agreement. We believe that we have valid counterclaims as well as affirmative defenses that will preclude recovery. Attempts to reach a commercial arrangement to resolve the dispute have been unsuccessful to this point. This matter is currently scheduled for trial in November 2016. Due to the uncertainties of litigation, we cannot predict with certainty the ultimate resolution of this lawsuit. (c) Environmental We are 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 us 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 and to compensate others for damage to property and natural resources. These contingent obligations relate to sites that we own and are associated with past or present operations. We are currently participating in environmental investigations, assessments and cleanups pertaining to our refineries, service stations, pipelines and terminals. We may be involved in additional future 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 our 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. We have accrued environmental remediation obligations of $46,668 ( $7,880 current liability and $38,788 non-current liability) at June 30, 2016 , and $46,362 ( $7,880 current liability and $38,482 non-current liability) at December 31, 2015 . We have an indemnification agreement with a prior owner for part of the remediation expenses at certain West Coast assets. We have recorded current receivables of $623 and $623 and non-current receivables of $2,374 and $2,648 at June 30, 2016 and December 31, 2015 , respectively.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividend Declared On July 27, 2016 , our board of directors declared the regular quarterly cash dividend of $0.15 per share on our common stock, payable on September 6, 2016 , to holders of record at the close of business on August 19, 2016 . Partnership Distribution On July 28, 2016 , the board of directors of the General Partner declared a cash distribution to the Partnership’s common unitholders of approximately $8,753 , or $0.14 per common unit. The cash distribution will be paid on August 25, 2016 to unitholders of record at the close of business on August 18, 2016 . The total cash distribution payable to non-affiliated common unitholders will be approximately $1,613 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements, Policy	New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board jointly issued a comprehensive new revenue recognition standard that provides accounting guidance for all revenue arising from contracts to provide goods or services to customers. This standard is intended to improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. The standard allows for either full retrospective adoption or modified retrospective adoption. In August 2015, the FASB updated the guidance to include a one-year deferral of the effective date for the new revenue standard, making the requirements of the standard effective for interim and annual periods beginning after December 15, 2017, with early adoption permitted for interim and annual periods beginning after December 15, 2016. We are evaluating the guidance to determine the method of adoption and the impact this standard will have on our consolidated financial statements. In February 2015, the FASB issued an accounting standards update making targeted changes to the current consolidation guidance. The new standard changes the way certain decisions are made related to substantive rights, related parties, and decision making fees when applying the variable interest entity consolidation model and eliminates certain guidance for limited partnerships and similar entities under the voting interest consolidation model. We have adopted the updated guidance, effective January 1, 2016, with no material impact to our consolidated financial statements. In July 2015, the FASB issued an accounting standards update simplifying the measurement of certain inventory. This updated standard simplifies the measurement of inventory by requiring certain inventory to be measured at the lower of cost or net realizable value. The amendments in this accounting standards update are effective for interim and annual periods beginning after December 15, 2016. This accounting standards update does not apply to the subsequent measurement of inventory measured using the last-in, first-out (“LIFO”) or retail inventory method, therefore the adoption of this guidance will not have a material effect on our financial position or results of operations. In November 2015, the FASB issued an accounting standards update simplifying the presentation of income taxes. This updated standard eliminates the current requirement to present deferred tax liabilities and assets as current and non-current in a classified balance sheet. Instead, all deferred tax assets and liabilities will be required to be classified as non-current. The requirements from the updated standard are effective for interim and annual periods beginning after December 31, 2016, and early adoption is permitted. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In February 2016, the FASB issued new guidance on the accounting for leases, which requires lessees to recognize assets and liabilities on the balance sheet for the present value of the rights and obligations created by all leases with terms of more than 12 months. The ASU also will require disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The requirements from this guidance are effective for interim and annual periods beginning after December 31, 2018. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements. In March 2016, the FASB issued an accounting standards update which clarifies that for the purposes of applying hedge accounting for derivative transactions, a change in the counterparty to a derivative contract (through novation) that has been designated as the hedging instrument in an existing hedging relationship would not, in and of itself, require de-designation of that hedging relationship. The adoption of this guidance will not have a material effect on our financial position or results of operations. In March 2016, the FASB issued an accounting standard update to simplify some provisions in stock compensation accounting. The areas for simplification of this update involve the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification of the statement of cash flows. This update will be effective for interim and annual periods beginning after December 15, 2016, and early adoption is permitted. We do not expect application of this standard to have a material effect on our consolidated financial statements. In June 2016, the FASB issued an accounting standard update requiring the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The requirements from the updated standard are effective for interim and annual periods beginning after December 15, 2019. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements.

AltAir Acquisition (Tables)

AltAir Acquisition (Tables)	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The fair value of the assets and liabilities recorded into our consolidated financial statements are as follows: Current assets $ 11,897 Other assets 7,704 Property, plant and equipment 49,612 Current liabilities (5,408 ) Fair value of net assets assumed 63,805 Non-controlling interest (38,851 ) $ 24,954

Alon USA Partners, LP (Tables)`

Alon USA Partners, LP (Tables)`	6 Months Ended
	Jun. 30, 2016
Noncontrolling Interest [Abstract]
Distributions Made to Limited Partner, by Distribution	The following table summarizes the Partnership’s cash distribution activity during the period: Cash Available for Distribution per Unit (1) Distribution Amount Per Unit Total Distribution Amount Distributions Paid to Non-Controlling Interest First Quarter 2016 $ — $ 0.08 $ 5,001 $ 921 Second Quarter 2016 0.14 — — — _______________________ (1) Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Segment Data (Tables)

Segment Data (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment data for the three and six month periods ended June 30, 2016 and 2015 is presented below: Refining and Asphalt Retail Corporate Consolidated Three Months Ended June 30, 2016 Net sales to external customers $ 753,029 $ 68,097 $ 187,262 $ — $ 1,008,388 Intersegment sales (purchases) 76,884 (3,237 ) (73,647 ) — — Depreciation and amortization 31,514 1,261 3,350 860 36,985 Operating income (loss) (23,759 ) 5,194 4,797 (1,043 ) (14,811 ) Turnarounds, catalysts and capital expenditures 19,222 335 1,200 689 21,446 Refining and Asphalt Retail Corporate Consolidated Three Months Ended June 30, 2015 Net sales to external customers $ 1,024,807 $ 69,900 $ 206,634 $ — $ 1,301,341 Intersegment sales (purchases) 101,233 (7,925 ) (93,308 ) — — Depreciation and amortization 26,692 1,207 2,943 425 31,267 Operating income (loss) 83,581 (1,723 ) 6,837 (601 ) 88,094 Turnarounds, catalysts and capital expenditures 14,500 238 6,202 1,392 22,332 Refining and Marketing Asphalt Retail Corporate Consolidated Total Six Months Ended June 30, 2016 Net sales to external customers $ 1,386,532 $ 121,596 $ 350,233 $ — $ 1,858,361 Intersegment sales (purchases) 139,994 (8,685 ) (131,309 ) — — Depreciation and amortization 61,298 2,521 6,749 1,279 71,847 Operating income (loss) (66,122 ) 4,546 8,979 (1,653 ) (54,250 ) Turnarounds, catalysts and capital expenditures 54,391 1,075 3,911 2,125 61,502 Refining and Marketing Asphalt Retail Corporate Consolidated Total Six Months Ended June 30, 2015 Net sales to external customers $ 1,901,410 $ 120,552 $ 382,619 $ — $ 2,404,581 Intersegment sales (purchases) 184,122 (18,856 ) (165,266 ) — — Depreciation and amortization 54,003 2,352 5,980 894 63,229 Operating income (loss) 159,228 (16,154 ) 13,827 (1,246 ) 155,655 Turnarounds, catalysts and capital expenditures 21,239 1,644 9,518 3,013 35,414 Total assets by reportable segment consisted of the following: June 30, December 31, Refining and marketing $ 1,869,095 $ 1,822,924 Asphalt 118,940 106,015 Retail 237,630 231,078 Corporate 19,799 16,121 Total assets $ 2,245,464 $ 2,176,138

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 : Level 1 Level 2 Level 3 Total As of June 30, 2016 Assets: Commodity contracts (swaps) $ — $ 7,655 $ — $ 7,655 Fair value hedges of consigned inventory — 21,456 — 21,456 Liabilities: Commodity contracts (futures and forwards) 918 — — 918 Interest rate swaps — 3,399 — 3,399 As of December 31, 2015 Assets: Commodity contracts (swaps) $ — $ 14,799 $ — $ 14,799 Fair value hedges of consigned inventory — 33,797 — 33,797 Liabilities: Commodity contracts (futures and forwards) 592 — — 592 Interest rate swaps — 2,176 — 2,176

Derivative Financial Instrume31

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following tables present the effect of derivative instruments on the consolidated balance sheets: As of June 30, 2016 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 1,304 Accrued liabilities $ 2,222 Commodity contracts (swaps) Accounts receivable 7,655 — Total derivatives not designated as hedging instruments 8,959 2,222 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 3,399 Fair value hedges of consigned inventory Other assets 21,456 — Total derivatives designated as hedging instruments 21,456 3,399 Total derivatives $ 30,415 $ 5,621 As of December 31, 2015 Asset Derivatives Liability Derivatives Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives not designated as hedging instruments: Commodity contracts (futures and forwards) Accounts receivable $ 292 Accrued liabilities $ 884 Commodity contracts (swaps) Accounts receivable 14,799 — Total derivatives not designated as hedging instruments 15,091 884 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 2,176 Fair value hedges of consigned inventory Other assets 33,797 — Total derivatives designated as hedging instruments 33,797 2,176 Total derivatives $ 48,888 $ 3,060
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	The following tables present the effect of derivative instruments on the consolidated statements of operations and accumulated other comprehensive income: Derivatives designated as hedging instruments: Cash Flow Hedging Relationships Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated OCI into Income (Ineffective Portion and Amount Excluded from Effectiveness Testing) Location Amount Location Amount For the Three Months Ended June 30, 2016 Interest rate swaps $ (172 ) Interest expense $ (228 ) $ — Total derivatives $ (172 ) $ (228 ) $ — For the Three Months Ended June 30, 2015 Commodity contracts (swaps) $ (9,955 ) Cost of sales $ 9,955 $ — Interest rate swaps 186 Interest expense (97 ) — Total derivatives $ (9,769 ) $ 9,858 $ — Cash Flow Hedging Relationships Gain (Loss) Recognized in OCI Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion) Gain (Loss) Reclassified from Accumulated OCI into Income (Ineffective Portion and Amount Excluded from Effectiveness Testing) Location Amount Location Amount For the Six Months Ended June 30, 2016 Interest rate swaps $ (1,223 ) Interest expense $ (298 ) $ — Total derivatives $ (1,223 ) $ (298 ) $ — For the Six Months Ended June 30, 2015 Commodity contracts (swaps) $ (11,867 ) Cost of sales $ 17,937 $ — Interest rate swaps (729 ) Interest expense (112 ) — Total derivatives $ (12,596 ) $ 17,825 $ —
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	Derivatives in fair value hedging relationships: Loss Recognized in Income For the Three Months Ended For the Six Months Ended June 30, June 30, Location 2016 2015 2016 2015 Fair value hedges of consigned inventory (1) Interest expense $ (11,126 ) $ (10,578 ) $ (12,341 ) $ (4,790 ) Total derivatives $ (11,126 ) $ (10,578 ) $ (12,341 ) $ (4,790 ) ________________ (1) Changes in the fair value hedges are substantially offset in earnings by changes in the hedged items.
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 Six Months Ended June 30, June 30, Location 2016 2015 2016 2015 Commodity contracts (futures and forwards) Cost of sales $ 1,207 $ 1,688 $ 6,420 $ (3,670 ) Commodity contracts (swaps) Cost of sales 95 (2,443 ) 461 19,418 Total derivatives $ 1,302 $ (755 ) $ 6,881 $ 15,748
Offsetting Assets	The following table presents offsetting information regarding our derivatives by type of transaction as of June 30, 2016 and December 31, 2015 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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 June 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 1,991 $ (687 ) $ 1,304 $ (1,304 ) $ — $ — Commodity contracts (swaps) 19,147 (11,492 ) 7,655 — — 7,655 Fair value hedges of consigned inventory 21,456 — 21,456 — — 21,456 Derivative Liabilities: Commodity contracts (futures and forwards) $ 2,909 $ (687 ) $ 2,222 $ (1,304 ) $ — $ 918 Commodity contracts (swaps) 11,492 (11,492 ) — — — — Interest rate swaps 3,399 — 3,399 — — 3,399 As of December 31, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 1,112 $ (820 ) $ 292 $ (292 ) $ — $ — Commodity contracts (swaps) 39,739 (24,940 ) 14,799 — — 14,799 Interest rate swaps 30 (30 ) — — — — Fair value hedges of consigned inventory 33,797 — 33,797 — — 33,797 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,704 $ (820 ) $ 884 $ (292 ) $ — $ 592 Commodity contracts (swaps) 24,940 (24,940 ) — — — — Interest rate swaps 2,206 (30 ) 2,176 — — 2,176
Offsetting Liabilities	The following table presents offsetting information regarding our derivatives by type of transaction as of June 30, 2016 and December 31, 2015 : Gross Amounts of Recognized Assets/Liabilities Gross Amounts offset in the Statement of Financial Position Net Amounts 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 June 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 1,991 $ (687 ) $ 1,304 $ (1,304 ) $ — $ — Commodity contracts (swaps) 19,147 (11,492 ) 7,655 — — 7,655 Fair value hedges of consigned inventory 21,456 — 21,456 — — 21,456 Derivative Liabilities: Commodity contracts (futures and forwards) $ 2,909 $ (687 ) $ 2,222 $ (1,304 ) $ — $ 918 Commodity contracts (swaps) 11,492 (11,492 ) — — — — Interest rate swaps 3,399 — 3,399 — — 3,399 As of December 31, 2015 Derivative Assets: Commodity contracts (futures and forwards) $ 1,112 $ (820 ) $ 292 $ (292 ) $ — $ — Commodity contracts (swaps) 39,739 (24,940 ) 14,799 — — 14,799 Interest rate swaps 30 (30 ) — — — — Fair value hedges of consigned inventory 33,797 — 33,797 — — 33,797 Derivative Liabilities: Commodity contracts (futures and forwards) $ 1,704 $ (820 ) $ 884 $ (292 ) $ — $ 592 Commodity contracts (swaps) 24,940 (24,940 ) — — — — Interest rate swaps 2,206 (30 ) 2,176 — — 2,176

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	Carrying value of inventories consisted of the following: June 30, December 31, Crude oil, refined products, asphalt and blendstocks $ 54,897 $ 42,123 Crude oil consignment inventory (Note 8) 10,345 2,928 Materials and supplies 28,203 26,940 Store merchandise 28,053 28,475 Store fuel 5,319 5,049 Total inventories $ 126,817 $ 105,515

Property, Plant and Equipment33

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following: June 30, December 31, Refining facilities (1) $ 1,983,828 $ 1,915,924 Pipelines and terminals 43,538 43,443 Retail 213,829 209,921 Other 25,435 23,377 Property, plant and equipment, gross 2,266,630 2,192,665 Accumulated depreciation (866,566 ) (812,463 ) Property, plant and equipment, net $ 1,400,064 $ 1,380,202 ________________ (1) Includes the property, plant and equipment of AltAir ( Note 2 ).

Additional Financial Informat34

Additional Financial Information (Tables)	6 Months Ended
	Jun. 30, 2016
Additional Financial Information [Abstract]
Schedule of Other Assets	Other Assets, Net June 30, December 31, Deferred turnaround and catalyst cost $ 86,689 $ 87,469 Environmental receivables (Note 17) 2,374 2,648 Intangible assets, net 19,233 14,505 Receivable from supply and offtake agreements (Note 8) 26,179 26,179 Fair value hedges of consigned inventory (Note 8) 21,456 33,797 Other, net 24,139 21,027 Total other assets $ 180,070 $ 185,625
Schedule of Accrued Liabilities and Other Non-Current Liabilities	Accrued Liabilities and Other Non-Current Liabilities June 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 37,600 $ 35,375 Employee costs 21,581 25,202 Commodity contracts 2,222 884 Accrued finance charges 1,718 1,789 Environmental accrual (Note 17) 7,880 7,880 Other 32,092 22,650 Total accrued liabilities $ 103,093 $ 93,780 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 50,862 $ 49,054 Environmental accrual (Note 17) 38,788 38,482 Asset retirement obligations 11,212 10,906 Consignment inventory obligations (Note 8) 46,673 57,568 Interest rate swaps 3,399 2,176 Other 24,438 7,749 Total other non-current liabilities $ 175,372 $ 165,935

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Benefit Costs	The components of net periodic benefit cost related to our benefit plans for the three and six months ended June 30, 2016 and 2015 consisted of the following: For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Components of net periodic benefit cost: Service cost $ 951 $ 997 $ 1,903 $ 1,993 Interest cost 1,409 1,255 2,818 2,511 Expected return on plan assets (1,749 ) (1,583 ) (3,498 ) (3,165 ) Amortization of net loss 807 840 1,613 1,679 Net periodic benefit cost $ 1,418 $ 1,509 $ 2,836 $ 3,018

Indebtedness (Tables)

Indebtedness (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: June 30, December 31, Term loan credit facilities $ 253,256 $ 256,519 Alon USA, LP Credit Facility 55,000 55,000 Convertible senior notes 133,038 129,623 Retail credit facilities 110,970 114,820 Total debt 552,264 555,962 Less: Current portion 16,408 16,420 Total long-term debt $ 535,856 $ 539,542

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2016
Share-based Compensation [Abstract]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	The following table summarizes the restricted share activity from January 1, 2016 : Weighted Average Grant Date Fair Values Non-vested Shares Shares (1) (per share) Non-vested at December 31, 2015 905,727 $ 15.86 Granted 172,333 7.66 Vested (895,083 ) 14.62 Forfeited — — Non-vested at June 30, 2016 182,977 $ 14.23 ________________ (1) These amounts do not reflect the surrendering of shares in July 2016 described above.

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2016
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity	Changes to equity during the six months ended June 30, 2016 are presented below: Total Stockholders’ Equity Non-controlling Interest Total Equity Balance at December 31, 2015 $ 639,138 $ 25,022 $ 664,160 Other comprehensive loss (775 ) (1 ) (776 ) Stock compensation 3,641 (209 ) 3,432 Acquisition of AltAir — 39,101 39,101 Distributions to non-controlling interest in the Partnership — (921 ) (921 ) Dividends (21,155 ) (244 ) (21,399 ) Net loss (55,907 ) (783 ) (56,690 ) Balance at June 30, 2016 $ 564,942 $ 61,965 $ 626,907
Dividends Declared	During the six months ended June 30, 2016 , we paid the following dividends: Date Paid Record Date Dividend Amount Per Share March 18, 2016 February 26, 2016 $ 0.15 June 6, 2016 May 19, 2016 0.15
Schedule of Accumulated Other Comprehensive Income (Loss)	The following table displays the change in accumulated other comprehensive loss, net of tax: Unrealized Gain (Loss) on Cash Flow Hedges Postretirement Benefit Plans Total Balance at December 31, 2015 $ (1,357 ) $ (27,451 ) $ (28,808 ) Other comprehensive income before reclassifications (963 ) — (963 ) Amounts reclassified from accumulated other comprehensive loss 188 — 188 Net current-period other comprehensive loss (775 ) — (775 ) Balance at June 30, 2016 $ (2,132 ) $ (27,451 ) $ (29,583 )

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2016
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 six months ended June 30, 2016 and 2015 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended For the Six Months Ended June 30, June 30, 2016 2015 2016 2015 Net income (loss) available to stockholders $ (20,370 ) $ 36,410 $ (55,907 ) $ 63,349 Less: preferred stock dividends — — — 15 Net income (loss) available to common stockholders (20,370 ) 36,410 (55,907 ) 63,334 Weighted average shares outstanding, basic 70,493 69,684 70,318 69,584 Dilutive common stock equivalents — 2,817 — 2,811 Weighted average shares outstanding, diluted 70,493 72,501 70,318 72,395 Earnings (loss) per share, basic $ (0.29 ) $ 0.52 $ (0.80 ) $ 0.91 Earnings (loss) per share, diluted $ (0.29 ) $ 0.50 $ (0.80 ) $ 0.87

AltAir Acquisition (Details)

AltAir Acquisition (Details) $ in Thousands	Mar. 01, 2016USD ($)
Current assets	$ 11,897
Other assets	7,704
Property, plant and equipment	49,612
Current liabilities	(5,408)
Fair value of net assets assumed	63,805
Non-controlling interest	(38,851)
Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest	$ 24,954

AltAir Acquisition Textuals (De

AltAir Acquisition Textuals (Details) $ in Thousands	1 Months Ended	3 Months Ended			6 Months Ended
	Mar. 31, 2016USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2015	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)barrels	Jun. 30, 2015USD ($)
Business Acquisition
Revenues		$ 0		$ 0	$ 0	$ 0
Operating income (loss)		(14,811)		$ 88,094	(54,250)	$ 155,655
AltAir
Business Acquisition
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	77.00%		32.00%
Payments to Acquire Businesses, Gross					$ 27,058
Throughput, Average | barrels					2,500
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	$ 0
Revenues		22,770			$ 50,673
Operating income (loss)		$ (249)			$ 6,920

Alon USA Partners, LP Textuals

Alon USA Partners, LP Textuals (Details)	6 Months Ended
	Jun. 30, 2016shares
Noncontrolling Interest
Limited Partnership, General Partner, Ownership Interest	100.00%
Noncontrolling Interest
Noncontrolling Interest
Noncontrolling Interest in Partnership, Units Outstanding	11,520,220
Limited Partnership, Limited Partners, Ownership Interest	18.40%
Parent
Noncontrolling Interest
Limited Partnership, Limited Partners, Ownership Interest	81.60%

Alon USA Partners, LP (Details)

Alon USA Partners, LP (Details) - Cash Distribution - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended
		Jun. 30, 2016	Mar. 31, 2016
Distribution Made to Limited Partner
Cash Available for Distributions, Per Unit	[1]	$ 0.14	$ 0
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0	$ 0.08
Distribution Made to Limited Partner, Cash Distributions Paid		$ 0	$ 5,001
Noncontrolling Interest
Distribution Made to Limited Partner
Distribution Made to Limited Partner, Cash Distributions Paid		$ 0	$ 921
[1]	Represents the aggregate cash available for distribution per unit attributable to the period indicated. This represents the difference between cash available for distribution and distributions paid in the table above.

Segment Data Textuals (Details)

Segment Data Textuals (Details)	6 Months Ended
	Jun. 30, 2016segmentsStoresterminals
Number of Operating Segments | segments	3
Refining and Marketing | Branded License Location, Fuel
Number of Stores	634
Asphalt
Asphalt Terminal Locations | terminals	11
Equity Method Investment, Ownership Percentage	50.00%
Retail
Number of Stores	306

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Segment Information For Our Reportable Segments
Net sales to external customers	[1]	$ 1,008,388	$ 1,301,341	$ 1,858,361	$ 2,404,581
Intersegment sales (purchases)		0	0	0	0
Depreciation and amortization		36,985	31,267	71,847	63,229
Operating income (loss)		(14,811)	88,094	(54,250)	155,655
Turnarounds, catalysts and capital expenditures		21,446	22,332	61,502	35,414
Total Assets By Reportable Segment
Total assets		2,245,464		2,245,464		$ 2,176,138
Refining and Marketing
Segment Information For Our Reportable Segments
Net sales to external customers		753,029	1,024,807	1,386,532	1,901,410
Intersegment sales (purchases)		76,884	101,233	139,994	184,122
Depreciation and amortization		31,514	26,692	61,298	54,003
Operating income (loss)		(23,759)	83,581	(66,122)	159,228
Turnarounds, catalysts and capital expenditures		19,222	14,500	54,391	21,239
Total Assets By Reportable Segment
Total assets		1,869,095		1,869,095		1,822,924
Asphalt
Segment Information For Our Reportable Segments
Net sales to external customers		68,097	69,900	121,596	120,552
Intersegment sales (purchases)		(3,237)	(7,925)	(8,685)	(18,856)
Depreciation and amortization		1,261	1,207	2,521	2,352
Operating income (loss)		5,194	(1,723)	4,546	(16,154)
Turnarounds, catalysts and capital expenditures		335	238	1,075	1,644
Total Assets By Reportable Segment
Total assets		118,940		118,940		106,015
Retail
Segment Information For Our Reportable Segments
Net sales to external customers		187,262	206,634	350,233	382,619
Intersegment sales (purchases)		(73,647)	(93,308)	(131,309)	(165,266)
Depreciation and amortization		3,350	2,943	6,749	5,980
Operating income (loss)		4,797	6,837	8,979	13,827
Turnarounds, catalysts and capital expenditures		1,200	6,202	3,911	9,518
Total Assets By Reportable Segment
Total assets		237,630		237,630		231,078
Corporate
Segment Information For Our Reportable Segments
Net sales to external customers		0	0	0	0
Intersegment sales (purchases)		0	0	0	0
Depreciation and amortization		860	425	1,279	894
Operating income (loss)		(1,043)	(601)	(1,653)	(1,246)
Turnarounds, catalysts and capital expenditures		689	$ 1,392	2,125	$ 3,013
Total Assets By Reportable Segment
Total assets		$ 19,799		$ 19,799		$ 16,121
[1]	Includes excise taxes on sales by the retail segment of $19,864 and $19,369 for the three months and $39,389 and $37,425 for the six months ended June 30, 2016 and 2015, respectively.

Fair Value Recurring Measuremen

Fair Value Recurring Measurements (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Swaps | Commodity Contracts
Assets:
Derivative Assets	$ 7,655	$ 14,799
Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	3,399	2,176
Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	918	592
Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	21,456	33,797
Level 1 | Swaps | Commodity Contracts
Assets:
Derivative Assets	0	0
Level 1 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	0	0
Level 1 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	918	592
Level 1 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	0	0
Level 2 | Swaps | Commodity Contracts
Assets:
Derivative Assets	7,655	14,799
Level 2 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	3,399	2,176
Level 2 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	0	0
Level 2 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	21,456	33,797
Level 3 | Swaps | Commodity Contracts
Assets:
Derivative Assets	0	0
Level 3 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	0	0
Level 3 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	0	0
Level 3 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	$ 0	$ 0

Schedule of Derivative Instrume

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Derivatives, Fair Value
Derivative Assets	$ 30,415	$ 48,888
Derivative Liabilities	5,621	3,060
Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,304	292
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	2,222	884
Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	21,456	33,797
Swaps | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	7,655	14,799
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	0
Swaps | Interest Rate Swaps
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral		0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	3,399	2,176
Not Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	8,959	15,091
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	2,222	884
Not Designated as Hedging Instrument | Accounts Receivable | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,304	292
Not Designated as Hedging Instrument | Accounts Receivable | Swaps | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	7,655	14,799
Not Designated as Hedging Instrument | Accrued Liabilities | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	2,222	884
Not Designated as Hedging Instrument | Accrued Liabilities | Swaps | Commodity Contracts
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0
Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	21,456	33,797
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	3,399	2,176
Designated as Hedging Instrument | Other Noncurrent Assets | Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	21,456	33,797
Designated as Hedging Instrument | Other Noncurrent Liabilities | Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	0
Designated as Hedging Instrument | Other Noncurrent Liabilities | Swaps | Interest Rate Swaps
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 3,399	$ 2,176

Cash Flow Hedges Included in Ac

Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	$ (172)	$ (9,769)	$ (1,223)	$ (12,596)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(228)	9,858	(298)	17,825
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Swaps | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net		(9,955)		(11,867)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net		0		0
Swaps | Interest Rate Swaps
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(172)	186	(1,223)	(729)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Cost of Sales | Swaps | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net		9,955		17,937
Interest Expense | Swaps | Interest Rate Swaps
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ (228)	$ (97)	$ (298)	$ (112)

Fair Value Hedging Instruments

Fair Value Hedging Instruments (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings		$ (11,126)	$ (10,578)	$ (12,341)	$ (4,790)
Interest Expense | Forward Contracts | Fair Value Hedges
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings	[1]	$ (11,126)	$ (10,578)	$ (12,341)	$ (4,790)
[1]	Changes in the fair value hedges are substantially offset in earnings by changes in the hedged items.

Schedule of Derivative Instru50

Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 1,302	$ (755)	$ 6,881	$ 15,748
Cost of Sales | Forward Contracts | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	1,207	1,688	6,420	(3,670)
Cost of Sales | Swaps | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 95	$ (2,443)	$ 461	$ 19,418

Schedule of Offsetting Derivati

Schedule of Offsetting Derivative Instruments by Type (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Forward Contracts | Commodity Contracts
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	$ 1,991	$ 1,112
Gross Amounts offset in the Statement of Financial Position	(687)	(820)
Net Amounts Presented in the Statement of Financial Position	1,304	292
Derivative, Collateral, Obligation to Return Securities	(1,304)	(292)
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	2,909	1,704
Gross Amounts offset in the Statement of Financial Position	(687)	(820)
Net Amounts Presented in the Statement of Financial Position	2,222	884
Derivative, Collateral, Right to Reclaim Securities	(1,304)	(292)
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	918	592
Forward Contracts | Fair Value Hedges
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	21,456	33,797
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts Presented in the Statement of Financial Position	21,456	33,797
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	21,456	33,797
Swaps | Commodity Contracts
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	19,147	39,739
Gross Amounts offset in the Statement of Financial Position	(11,492)	(24,940)
Net Amounts Presented in the Statement of Financial Position	7,655	14,799
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	7,655	14,799
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	11,492	24,940
Gross Amounts offset in the Statement of Financial Position	(11,492)	(24,940)
Net Amounts Presented in the Statement of Financial Position	0	0
Derivative, Collateral, Right to Reclaim Securities	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	0	0
Swaps | Interest Rate Swaps
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset		30
Gross Amounts offset in the Statement of Financial Position		(30)
Net Amounts Presented in the Statement of Financial Position		0
Derivative, Collateral, Obligation to Return Securities		0
Cash Collateral Received		0
Derivative Asset, Net Amount		0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	3,399	2,206
Gross Amounts offset in the Statement of Financial Position	0	(30)
Net Amounts Presented in the Statement of Financial Position	3,399	2,176
Derivative, Collateral, Right to Reclaim Securities	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	$ 3,399	$ 2,176

Derivative Financial Instrume52

Derivative Financial Instruments Textuals (Details) bbl in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016USD ($)bbl	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)bbl	Jun. 30, 2015USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash Flow Hedges:
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	$ 0	$ 0	$ 0	$ 0
Component of Cash Flow Hedge Gain (Loss) Excluded From Hedge Effectiveness Assessment	0	0	0	0
Compliance Program Market Risk:
Compliance Program Costs	9,136	10,394	20,347	23,090
Commodity Contracts
Cash Flow Hedges:
Other Comprehensive Income, Amortization Of Unrealized (Gain) Loss Attributable To Discontinued Cash Flow Hedges	0	(9,955)	0	(17,937)
Net gain (loss)	0	(9,955)	0	(11,867)
Interest Rate Swaps
Cash Flow Hedges:
Net gain (loss)	(172)	$ 186	(1,223)	$ (729)
Swaps | Term Loan | Alon Retail Credit Agreement
Cash Flow Hedges:
Retail credit facilities	$ 101,933		$ 101,933
Swaps | Interest Rate Swaps | Scenario, Forecast
Cash Flow Hedges:
Derivative, Average Fixed Interest Rate					3.06%	2.89%	2.22%	1.69%
Swaps | Interest Rate Swaps | Term Loan | Alon Retail Credit Agreement
Cash Flow Hedges:
Percentage of Debt Hedged by Interest Rate Derivatives	75.00%		75.00%
Cash Flow Hedging
Cash Flow Hedges:
Accumulated Other Comprehensive Income (Loss), before tax	$ (3,399)		$ (3,399)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months			$ (1,026)
Not Designated as Hedging Instrument | Forward Contracts | Commodity Contracts
Notional Disclosures (in barrels):
Nonmonetary Notional Amount | bbl	4,500		4,500
Designated as Hedging Instrument | Forward Contracts | Fair Value Hedges
Notional Disclosures (in barrels):
Nonmonetary Notional Amount | bbl	539		539

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Crude oil, refined products, asphalt and blendstocks	$ 54,897	$ 42,123
Crude oil consignment inventory (Note 8)	10,345	2,928
Materials and supplies	28,203	26,940
Store merchandise	28,053	28,475
Store fuel	5,319	5,049
Total inventories	$ 126,817	$ 105,515

Inventories Textuals (Details)

Inventories Textuals (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Excess of Replacement or Current Costs over Stated LIFO Value	$ 4,064	$ (836)
Excess of Replacement or Current Costs over Stated LIFO Value, Net of the Fair Value Hedged Items	$ 16,226	$ 18,521

Inventory Financing Agreements

Inventory Financing Agreements Textuals (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accounts payable, net, current	$ 411,743	$ 315,721
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Derivative Liabilities	2,222	884
Consigned inventory | Forward Contracts
Derivative Liabilities	839	328
J.Aron
Accounts payable, net, current	13,351
Accounts receivable, net, current		8,385
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Non-current liability for consignment inventory	$ 25,217	$ 23,771

Property, Plant and Equipment56

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands		Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment, Net
Property, plant and equipment, gross		$ 2,266,630	$ 2,192,665
Accumulated depreciation		(866,566)	(812,463)
Property, plant and equipment, net		1,400,064	1,380,202
Refining facilities
Property, Plant and Equipment, Net
Property, plant and equipment, gross	[1]	1,983,828	1,915,924
Pipelines and terminals
Property, Plant and Equipment, Net
Property, plant and equipment, gross		43,538	43,443
Retail
Property, Plant and Equipment, Net
Property, plant and equipment, gross		213,829	209,921
Other
Property, Plant and Equipment, Net
Property, plant and equipment, gross		$ 25,435	$ 23,377
[1]	Includes the property, plant and equipment of AltAir (Note 2).

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Other Assets [Abstract]
Deferred turnaround and catalyst cost	$ 86,689	$ 87,469
Environmental receivables (Note 17)	2,374	2,648
Intangible assets, net	19,233	14,505
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Fair value hedges of consigned inventory (Note 8)	21,456	33,797
Other, net	24,139	21,027
Total other assets	$ 180,070	$ 185,625

Accounts Payable Textuals (Deta

Accounts Payable Textuals (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accounts Payable [Abstract]
Accounts Payable, Inventory Financing Transactions	$ 159,832	$ 91,179

Accrued Liabilities and Other N

Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 37,600	$ 35,375
Employee costs	21,581	25,202
Commodity contracts	2,222	884
Accrued finance charges	1,718	1,789
Environmental accrual (Note 17)	7,880	7,880
Other	32,092	22,650
Total accrued liabilities	103,093	93,780
Other Non-Current Liabilities:
Pension and other postemployment benefit liabilities, net	50,862	49,054
Environmental accrual (Note 17)	38,788	38,482
Asset retirement obligations	11,212	10,906
Consignment inventory obligations (Note 8)	46,673	57,568
Interest rate swaps	3,399	2,176
Other	24,438	7,749
Total other non-current liabilities	$ 175,372	$ 165,935

Postretirement Benefits (Detail

Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Components of net periodic benefit cost:
Service cost	$ 951	$ 997	$ 1,903	$ 1,993
Interest cost	1,409	1,255	2,818	2,511
Expected return on plan assets	(1,749)	(1,583)	(3,498)	(3,165)
Amortization of net loss	807	840	1,613	1,679
Net periodic benefit cost	$ 1,418	$ 1,509	$ 2,836	$ 3,018

Postretirement Benefits Textual

Postretirement Benefits Textuals (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 1,181	$ 2,175

Schedule of Long-Term Debt Summ

Schedule of Long-Term Debt Summary (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Debt Instruments
Total debt	$ 552,264	$ 555,962
Less: Current portion	16,408	16,420
Total long-term debt	535,856	539,542
Term loan credit facilities
Debt Instruments
Total debt	253,256	256,519
Alon USA, LP Credit Facility
Debt Instruments
Total debt	55,000	55,000
Convertible senior notes
Debt Instruments
Total debt	133,038	129,623
Retail credit facilities
Debt Instruments
Total debt	$ 110,970	$ 114,820

Alon USA, LP Revolving Credit F

Alon USA, LP Revolving Credit Facility and Letters of Credit (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Alon USA Energy Credit Facility
Debt Instruments
Line of Credit Facility, Maximum Borrowing Capacity	$ 60,000
Letters of Credit Outstanding, Amount	41,227	$ 60,627
Alon USA LP Credit Facility
Debt Instruments
Letters of Credit Outstanding, Amount	134,350	48,590
Revolving Credit Facility	55,000	$ 55,000
Debt Instrument, Face Amount	$ 240,000

Convertible Senior Notes (Detai

Convertible Senior Notes (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	6 Months Ended
	May 31, 2015	Jun. 30, 2016
Debt Instruments
Hypothetical Future Dividend Declared		$ 0.06
Delek Holdings, Inc.
Debt Instruments
Sale of Stock, Percentage of Ownership after Transaction	48.00%
Hypothetical Future Ownership Percentage		50.00%
Convertible Senior Notes
Debt Instruments
Debt Instrument, Interest Rate, Stated Percentage		3.00%
Debt Instrument, Convertible, Conversion Ratio		71.626
Debt Instrument, Convertible, Conversion Price		$ 13.96
Option Indexed to Issuer's Equity, Strike Price		13.96
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 18.97
Debt Instrument, Face Amount		$ 150,000
Warrants and Rights Outstanding		$ 4,000

Financial Covenants (Details)

Financial Covenants (Details)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Debt Instrument, Covenant Compliance	we were in compliance with these covenants

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - Restricted Stock	6 Months Ended
	Jun. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award
Non-vested at December 31, 2015 | shares	905,727	[1]
Nonvested, Weighted Average Grant Date Fair Value | $ / shares	$ 15.86
Granted | shares	172,333	[1]
Weighted Average Grant Date Fair Value | $ / shares	$ 7.66
Vested | shares	(895,083)	[1]
Vested in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 14.62
Forfeited | shares	0	[1]
Forfeitures, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Non-vested at June 30, 2016 | shares	182,977	[1]
Nonvested, Weighted Average Grant Date Fair Value | $ / shares	$ 14.23
[1]	These amounts do not reflect the surrendering of shares in July 2016 described above.

Stock-Based Compensation Textua

Stock-Based Compensation Textuals (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended				3 Months Ended		6 Months Ended
		Jul. 31, 2016	Jun. 30, 2016	May 31, 2016	May 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized			$ 1,645			$ 1,645		$ 1,645
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms								1 year 7 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	[1]							172,333
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value								$ 7.66
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	[1]		182,977			182,977		182,977		905,727
Allocated Share-based Compensation Expense						$ 2,553	$ 1,515	$ 4,266	$ 2,314
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value								7,485
Restricted Stock Units (RSUs)
Allocated Share-based Compensation Expense						0	0	0	249
Partnership Restricted Units
Allocated Share-based Compensation Expense						$ 18	$ 15	$ 28	$ 20
Director | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				14,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 8.93
Director | Partnership Restricted Units
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			2,528	7,653
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 9.89	$ 9.80
Executive Officer | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				158,333	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 7.55	$ 18.82
Executive Officer | Restricted Stock | Scenario, Forecast
Share-based Compensation Arrangement by Share-based Payment Award, Other Share Increase (Decrease)		150,000
Executive Officer | Restricted Stock | Share-based Compensation Award, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				100,000
Executive Officer | Restricted Stock | Share-based Compensation Award, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				58,333
Executive Officer | Restricted Stock | Share-based Compensation Award, Tranche Two | Scenario, Forecast
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		50,000
Executive Officer | Restricted Stock | Share-based Compensation Award, Tranche Two | Scenario, Actual
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number			58,333			58,333		58,333
[1]	These amounts do not reflect the surrendering of shares in July 2016 described above.

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Balance at December 31, 2015			$ 664,160
Other comprehensive loss	$ (108)	$ (6,155)	(776)	$ (7,935)
Stock compensation			3,432
Acquisition of AltAir			39,101
Distributions to non-controlling interest in the Partnership			(921)
Dividends			(21,399)
Net loss	(20,630)	$ 47,862	(56,690)	$ 81,917
Balance at June 30, 2016	626,907		626,907
Parent
Balance at December 31, 2015			639,138
Other comprehensive loss			(775)
Stock compensation			3,641
Acquisition of AltAir			0
Distributions to non-controlling interest in the Partnership			0
Dividends			(21,155)
Net loss			(55,907)
Balance at June 30, 2016	564,942		564,942
Noncontrolling Interest
Balance at December 31, 2015			25,022
Other comprehensive loss			(1)
Stock compensation			(209)
Acquisition of AltAir			39,101
Distributions to non-controlling interest in the Partnership			(921)
Dividends			(244)
Net loss			(783)
Balance at June 30, 2016	$ 61,965		$ 61,965

Common Stock Textuals (Details)

Common Stock Textuals (Details) - Amended Shareholder Agreement - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Conversion of Stock
Conversion of Stock, Shares Issued			232,694
Conversion of Stock, Shares Available for Exchange			465,389
Allocated Share-based Compensation Expense	$ 310	$ 699	$ 707	$ 1,183
Alon Assets
Conversion of Stock
Conversion of Stock, Shares Converted			1,243.96

Dividends (Details)

Dividends (Details) - $ / shares	3 Months Ended			6 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15		$ 0.15	$ 0.30	$ 0.25
Common Stock
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0.15

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2016USD ($)
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2015	$ (28,808)
Other comprehensive income before reclassifications	(963)
Amounts reclassified from accumulated other comprehensive loss	188
Net current-period other comprehensive loss	(775)
Balance at June 30, 2016	(29,583)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2015	(1,357)
Other comprehensive income before reclassifications	(963)
Amounts reclassified from accumulated other comprehensive loss	188
Net current-period other comprehensive loss	(775)
Balance at June 30, 2016	(2,132)
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2015	(27,451)
Other comprehensive income before reclassifications	0
Amounts reclassified from accumulated other comprehensive loss	0
Net current-period other comprehensive loss	0
Balance at June 30, 2016	$ (27,451)

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share [Abstract]
Net income (loss) available to stockholders	$ (20,370)	$ 36,410	$ (55,907)	$ 63,349
Less: preferred stock dividends	0	0	0	15
Net income (loss) available to common stockholders	$ (20,370)	$ 36,410	$ (55,907)	$ 63,334
Weighted average shares outstanding, basic	70,493	69,684	70,318	69,584
Dilutive common stock equivalents	0	2,817	0	2,811
Weighted average shares outstanding, diluted	70,493	72,501	70,318	72,395
Earnings (loss) per share, basic	$ (0.29)	$ 0.52	$ (0.80)	$ 0.91
Earnings (loss) per share, diluted	$ (0.29)	$ 0.50	$ (0.80)	$ 0.87
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11		25

Related Party Transactions (Det

Related Party Transactions (Details) - Delek Holdings, Inc. - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Related Party Transaction
Sale of Stock, Percentage of Ownership after Transaction	48.00%
Related Party Transaction, Purchases from Related Party		$ 371	$ 2,227	$ 1,537	$ 2,400

Remediation Obligations (Detail

Remediation Obligations (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Environmental Loss Contingencies, Time Frame of Disbursements	15 years
Accrual for Environmental Loss Contingencies	$ 46,668	$ 46,362
Accrued Environmental Loss Contingencies, Current	7,880	7,880
Accrued Environmental Loss Contingencies, Noncurrent	$ 38,788	$ 38,482

Remediation Receivables (Detail

Remediation Receivables (Details) - Paramount - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Recorded Third-Party Environmental Recoveries, Current	$ 623	$ 623
Recorded Third-Party Environmental Recoveries, Noncurrent	$ 2,374	$ 2,648

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Thousands	Jul. 28, 2016	Jul. 27, 2016
Subsequent Event
Common Stock, Dividends, Per Share, Declared		$ 0.15
Distribution Made to Limited Partner, Cash Distributions Declared	$ 8,753
Distribution Made to Limited Partner, Distributions Declared, Per Unit	$ 0.14
Noncontrolling Interest
Subsequent Event
Distribution Made to Limited Partner, Cash Distributions Declared	$ 1,613