Alon USA Energy (ALJ) 10-Q 31 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 30, 2016	Oct. 24, 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	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		71,597,757

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 264,802	$ 234,127
Accounts and other receivables, net	132,173	119,171
Income tax receivable	13,609	3,741
Inventories	138,230	105,515
Deferred income tax asset	35,049	13,786
Prepaid expenses and other current assets	38,870	28,275
Total current assets	622,733	504,615
Equity method investments	35,538	42,811
Property, plant and equipment, net	1,383,346	1,380,202
Goodwill	62,885	62,885
Other assets, net	172,770	185,625
Total assets	2,277,272	2,176,138
Current liabilities:
Accounts payable	421,442	315,721
Accrued liabilities	95,485	93,780
Current portion of long-term debt	16,408	16,420
Total current liabilities	533,335	425,921
Other non-current liabilities	222,165	165,935
Long-term debt	534,053	539,542
Deferred income tax liability	379,316	380,580
Total liabilities	1,668,869	1,511,978
Commitments and contingencies (Note 17)
Stockholders’ equity:
Common stock, par value $0.01, 150,000,000 shares authorized; 71,481,410 and 70,960,461 shares issued and outstanding at September 30, 2016 and December 31, 2015, respectively	715	710
Additional paid-in capital	530,625	526,035
Accumulated other comprehensive loss, net of tax	(29,238)	(28,808)
Retained earnings	44,666	141,201
Total stockholders’ equity	546,768	639,138
Non-controlling interest in subsidiaries	61,635	25,022
Total equity	608,403	664,160
Total liabilities and equity	$ 2,277,272	$ 2,176,138

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - $ / shares	Sep. 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	71,481,410	70,960,461
Common stock, shares outstanding	71,481,410	70,960,461

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net sales	[1]	$ 1,043,717	$ 1,151,204	$ 2,902,078	$ 3,555,785
Operating costs and expenses:
Cost of sales		895,900	914,193	2,502,438	2,878,612
Direct operating expenses		68,095	65,047	199,894	192,108
Selling, general and administrative expenses		46,780	54,100	147,125	148,889
Depreciation and amortization		36,878	31,033	108,725	94,262
Total operating costs and expenses		1,047,653	1,064,373	2,958,182	3,313,871
Gain (loss) on disposition of assets		522	23	(1,560)	595
Operating income (loss)		(3,414)	86,854	(57,664)	242,509
Interest expense		(16,027)	(20,696)	(53,133)	(59,950)
Equity earnings of investees		6,060	3,451	10,743	4,725
Other income, net		402	92	620	151
Income (loss) before income tax expense (benefit)		(12,979)	69,701	(99,434)	187,435
Income tax expense (benefit)		(5,641)	17,325	(35,406)	53,142
Net income (loss)		(7,338)	52,376	(64,028)	134,293
Net income attributable to non-controlling interest		1,462	10,440	679	29,008
Net income (loss) available to stockholders		$ (8,800)	$ 41,936	$ (64,707)	$ 105,285
Earnings (loss) per share, basic		$ (0.12)	$ 0.60	$ (0.92)	$ 1.51
Weighted average shares outstanding, basic (in thousands)		71,089	69,893	70,575	69,687
Earnings (loss) per share, diluted		$ (0.12)	$ 0.58	$ (0.92)	$ 1.46
Weighted average shares outstanding, diluted (in thousands)		71,089	72,526	70,575	72,281
Cash dividends per share		$ 0.15	$ 0.15	$ 0.45	$ 0.40
[1]	Includes excise taxes on sales by the retail segment of $21,126 and $20,068 for the three months and $60,515 and $57,493 for the nine months ended September 30, 2016 and 2015, respectively.

Consolidated Statements of Ope5

Consolidated Statements of Operations Parentheticals - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Excise taxes	$ 21,126	$ 20,068	$ 60,515	$ 57,493

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net income (loss)	$ (7,338)	$ 52,376	$ (64,028)	$ 134,293
Total other comprehensive income (loss), net of tax	352	(7,694)	(424)	(15,629)
Comprehensive income (loss)	(6,986)	44,682	(64,452)	118,664
Comprehensive income attributable to non-controlling interest	1,469	10,298	685	28,605
Comprehensive income (loss) attributable to stockholders	(8,455)	34,384	(65,137)	90,059
Interest Rate Swaps
Unrealized holding gain (loss) arising during period	317	(997)	(1,204)	(1,838)
Loss reclassified to earnings - interest expense	237	107	535	219
Net gain (loss), before tax	554	(890)	(669)	(1,619)
Income tax expense (benefit)	202	(330)	(245)	(600)
Net gain (loss), net of tax	352	(560)	(424)	(1,019)
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	(11,323)	0	(29,260)
Net gain (loss), before tax	0	(11,323)	0	(23,190)
Income tax expense (benefit)	0	(4,189)	0	(8,580)
Net gain (loss), net of tax	$ 0	$ (7,134)	$ 0	$ (14,610)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (64,028)	$ 134,293
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation and amortization	108,725	94,262
Stock compensation	5,976	7,280
Deferred income taxes	(35,651)	(17,815)
Equity earnings of investees, net of dividends	(7,875)	(2,750)
Amortization of debt issuance costs	2,302	2,620
Amortization of original issuance discount	5,048	4,639
(Gain) loss on disposition of assets	1,560	(595)
Unrealized (gain) loss on commodity swaps	11,032	(9,014)
Changes in operating assets and liabilities:
Accounts and other receivables, net	(17,023)	(2,595)
Income tax receivable	3,500	6,350
Inventories	(29,699)	11,432
Prepaid expenses and other current assets	(10,595)	(1,927)
Other assets, net	11,672	(15,614)
Accounts payable	44,156	(44,234)
Accrued liabilities	892	11,779
Other non-current liabilities	(12,231)	(1,801)
Net cash provided by operating activities	17,761	176,310
Cash flows from investing activities:
Capital expenditures	(49,824)	(57,262)
Capital expenditures for turnarounds and catalysts	(29,464)	(11,410)
Proceeds from disposition of assets	1,917	1,570
Acquisition of California renewable fuels project	(7,936)	0
Acquisition of retail stores	0	(11,196)
Net cash used in investing activities	(85,307)	(78,298)
Cash flows from financing activities:
Dividends paid to stockholders	(31,828)	(27,877)
Dividends paid to non-controlling interest	(401)	(260)
Distributions paid to non-controlling interest in the Partnership	(2,534)	(28,195)
RINs financing transactions	145,301	(8,137)
Deferred debt issuance costs	0	(2,139)
Revolving credit facilities, net	0	(10,000)
Additions to long-term debt	0	14,049
Payments on long-term debt	(12,317)	(11,550)
Net cash provided by (used in) financing activities	98,221	(74,109)
Net increase in cash and cash equivalents	30,675	23,903
Cash and cash equivalents, beginning of period	234,127	214,961
Cash and cash equivalents, end of period	264,802	238,864
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	48,781	54,031
Cash paid (refunds received) for income tax	(1,891)	37,046
Supplemental disclosure of non-cash activity:
Capital expenditures included in accounts payable and accrued liabilities	$ 0	$ 4,087

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 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 nine months ended September 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 standards 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 standards 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. In August 2016, the FASB issued an accounting standards update addressing eight specific cash flow issues with the objective of eliminating the existing diversity in practice. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We do not expect application of this standard to have a material effect on our consolidated financial statements.

California Renewable Fuels Proj

California Renewable Fuels Project	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures	California Renewable Fuels Project On March 1, 2016, we acquired control of the California renewable fuels project which initially provides for us to receive approximately 77% of earnings and distributions of the project. We increased our original 32% ownership and obtained control of the California renewable fuels project after certain operational milestones were achieved. We contributed to the project total cash in the amount of $27,058 . Our California renewable fuels project began operations in February 2016. The project converts approximately 2,500 barrels per day of tallow and other feedstocks into renewable fuels, which are replacements for petroleum-based fuel. Our California renewable fuels project generates environmental credits in the form of renewable identification numbers, low-carbon fuels standards credits and blender’s tax credits, which are all recorded in net sales. 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 the project 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 the California renewable fuels project as part of our refining and marketing segment in our consolidated financial statements. Our consolidated statements of operations include the project’s revenues of $48,503 and $99,176 and operating income of $6,083 and $13,003 for the three and nine months ended September 30, 2016 , respectively.

Alon USA Partners, LP

Alon USA Partners, LP	9 Months Ended
	Sep. 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 September 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, under which the Partnership has agreed to reimburse us 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 — — — Third Quarter 2016 0.15 0.14 8,753 1,613 _______________________ (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	9 Months Ended
	Sep. 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. We sell motor fuels under the Alon brand through various terminals to supply 639 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. We are the majority owner of a renewable fuels project in California that began commercial production in February 2016 and converts tallow and vegetable oils into renewable fuels. The produced renewable fuels are drop-in replacements for petroleum-based fuels. The renewable fuels project generates both state and federal environmental credits as well as the federal blender’s tax credit. (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 307 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 nine month periods ended September 30, 2016 and 2015 is presented below: Refining and Asphalt Retail Corporate Consolidated Three Months Ended September 30, 2016 Net sales to external customers $ 776,406 $ 73,800 $ 193,511 $ — $ 1,043,717 Intersegment sales (purchases) 82,717 (3,993 ) (78,724 ) — — Depreciation and amortization 31,504 1,264 3,392 718 36,878 Operating income (loss) (17,410 ) 9,682 5,215 (901 ) (3,414 ) Turnarounds, catalysts and capital expenditures 15,410 919 869 588 17,786 Refining and Asphalt Retail Corporate Consolidated Three Months Ended September 30, 2015 Net sales to external customers $ 853,912 $ 88,436 $ 208,856 $ — $ 1,151,204 Intersegment sales (purchases) 97,014 (7,247 ) (89,767 ) — — Depreciation and amortization 26,363 1,313 3,024 333 31,033 Operating income (loss) 61,481 18,501 7,385 (513 ) 86,854 Turnarounds, catalysts and capital expenditures 25,674 840 5,365 1,379 33,258 Refining and Marketing Asphalt Retail Corporate Consolidated Total Nine Months Ended September 30, 2016 Net sales to external customers $ 2,162,938 $ 195,396 $ 543,744 $ — $ 2,902,078 Intersegment sales (purchases) 222,711 (12,678 ) (210,033 ) — — Depreciation and amortization 92,802 3,785 10,141 1,997 108,725 Operating income (loss) (83,532 ) 14,228 14,194 (2,554 ) (57,664 ) Turnarounds, catalysts and capital expenditures 69,801 1,994 4,780 2,713 79,288 Refining and Marketing Asphalt Retail Corporate Consolidated Total Nine Months Ended September 30, 2015 Net sales to external customers $ 2,755,322 $ 208,988 $ 591,475 $ — $ 3,555,785 Intersegment sales (purchases) 281,136 (26,103 ) (255,033 ) — — Depreciation and amortization 80,366 3,665 9,004 1,227 94,262 Operating income (loss) 220,709 2,347 21,212 (1,759 ) 242,509 Turnarounds, catalysts and capital expenditures 46,913 2,484 14,883 4,392 68,672 Total assets by reportable segment consisted of the following: September 30, December 31, Refining and marketing $ 1,893,506 $ 1,822,924 Asphalt 118,045 106,015 Retail 248,558 231,078 Corporate 17,163 16,121 Total assets $ 2,277,272 $ 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	9 Months Ended
	Sep. 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 September 30, 2016 and December 31, 2015 : Level 1 Level 2 Level 3 Total As of September 30, 2016 Assets: Commodity contracts (swaps) $ — $ 3,767 $ — $ 3,767 Fair value hedges of consigned inventory — 19,071 — 19,071 Liabilities: Commodity contracts (futures and forwards) 124 — — 124 Interest rate swaps — 2,845 — 2,845 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	9 Months Ended
	Sep. 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 September 30, 2016 , these swap contracts had aggregate volumes of 2,250 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 466 thousand barrels of crude oil as of September 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 September 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 nine months ended September 30, 2015 , we reclassified gains of $11,323 and $29,260 , 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 $11,323 for the three months ended and $0 and $23,190 for the nine months ended September 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 September 30, 2016 , the outstanding principal of these term loans was $99,917 . 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 $554 and $(890) for the three months ended and $(669) and $(1,619) for the nine months ended September 30, 2016 and 2015 , respectively. For the three and nine months ended September 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 September 30, 2016 , we have unrealized losses of $2,845 classified in OCI related to cash flow hedges. Assuming interest rates remain unchanged, unrealized losses of $1,001 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 September 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 $ 6,246 Accrued liabilities $ 6,370 Commodity contracts (swaps) Accounts receivable 3,767 — Total derivatives not designated as hedging instruments 10,013 6,370 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 2,845 Fair value hedges of consigned inventory Other assets 19,071 — Total derivatives designated as hedging instruments 19,071 2,845 Total derivatives $ 29,084 $ 9,215 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 September 30, 2016 Interest rate swaps $ 554 Interest expense $ (237 ) $ — Total derivatives $ 554 $ (237 ) $ — For the Three Months Ended September 30, 2015 Commodity contracts (swaps) $ (11,323 ) Cost of sales $ 11,323 $ — Interest rate swaps (890 ) Interest expense (107 ) — Total derivatives $ (12,213 ) $ 11,216 $ — 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 Nine Months Ended September 30, 2016 Interest rate swaps $ (669 ) Interest expense $ (535 ) $ — Total derivatives $ (669 ) $ (535 ) $ — For the Nine Months Ended September 30, 2015 Commodity contracts (swaps) $ (23,190 ) Cost of sales $ 29,260 $ — Interest rate swaps (1,619 ) Interest expense (219 ) — Total derivatives $ (24,809 ) $ 29,041 $ — Derivatives in fair value hedging relationships: Gain (Loss) Recognized in Income For the Three Months Ended For the Nine Months Ended September 30, September 30, Location 2016 2015 2016 2015 Fair value hedges of consigned inventory (1) Interest expense $ (2,385 ) $ 13,735 $ (14,726 ) $ 8,945 Total derivatives $ (2,385 ) $ 13,735 $ (14,726 ) $ 8,945 ________________ (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 Nine Months Ended September 30, September 30, Location 2016 2015 2016 2015 Commodity contracts (futures and forwards) Cost of sales $ (1,286 ) $ (1,958 ) $ 5,134 $ (5,628 ) Commodity contracts (swaps) Cost of sales (66 ) 778 395 20,196 Total derivatives $ (1,352 ) $ (1,180 ) $ 5,529 $ 14,568 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 September 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 September 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 7,929 $ (1,683 ) $ 6,246 $ (6,246 ) $ — $ — Commodity contracts (swaps) 8,687 (4,920 ) 3,767 — — 3,767 Fair value hedges of consigned inventory 19,071 — 19,071 — — 19,071 Derivative Liabilities: Commodity contracts (futures and forwards) $ 8,053 $ (1,683 ) $ 6,370 $ (6,246 ) $ — $ 124 Commodity contracts (swaps) 4,920 (4,920 ) — — — — Interest rate swaps 2,845 — 2,845 — — 2,845 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. We may also sell the RINs with an agreement to repurchase in the future. 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 our California renewable fuels project operations) was $12,863 and $6,558 for the three months ended and $33,210 and $29,648 for the nine months ended September 30, 2016 and 2015 , respectively. These amounts are reflected in cost of sales in the consolidated statements of operations.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure	Inventories Carrying value of inventories consisted of the following: September 30, December 31, Crude oil, refined products, asphalt and blendstocks $ 67,886 $ 42,123 Crude oil consignment inventory (Note 8) 9,024 2,928 Materials and supplies 28,371 26,940 Store merchandise 27,483 28,475 Store fuel 5,466 5,049 Total inventories $ 138,230 $ 105,515 The market value of refined products, asphalt and blendstock inventories exceeded LIFO costs by $2,104 at September 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 $12,100 and $18,521 at September 30, 2016 and December 31, 2015 , respectively.

Inventory Financing Agreements

Inventory Financing Agreements	9 Months Ended
	Sep. 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 in May 2017 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 September 30, 2016 and December 31, 2015 , we had net current payables of $34,703 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 September 30, 2016 and December 31, 2015 , we had non-current liabilities for the original financing of $21,142 and $23,771 , respectively, net of the related fair value hedges. Additionally, we had net current payables of $3,977 and $328 at September 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	9 Months Ended
	Sep. 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: September 30, December 31, Refining facilities (1) $ 1,994,344 $ 1,915,924 Pipelines and terminals 43,538 43,443 Retail 213,849 209,921 Other 26,022 23,377 Property, plant and equipment, gross 2,277,753 2,192,665 Accumulated depreciation (894,407 ) (812,463 ) Property, plant and equipment, net $ 1,383,346 $ 1,380,202 ________________ (1) Includes the property, plant and equipment of our California renewable fuels project ( Note 2 ).

Additional Financial Informatio

Additional Financial Information	9 Months Ended
	Sep. 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 September 30, December 31, Deferred turnaround and catalyst cost $ 82,587 $ 87,469 Environmental receivables (Note 17) 2,258 2,648 Intangible assets, net 19,098 14,505 Receivable from supply and offtake agreements (Note 8) 26,179 26,179 Fair value hedges of consigned inventory (Note 6) 19,071 33,797 Other, net 23,577 21,027 Total other assets $ 172,770 $ 185,625 (b) Accounts Payable Included in accounts payable was $172,627 and $91,179 related to RINs financing transactions as of September 30, 2016 and December 31, 2015 , respectively. (c) Accrued Liabilities and Other Non-Current Liabilities September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 37,540 $ 35,375 Employee costs 22,690 25,202 Commodity contracts 6,370 884 Accrued finance charges 551 1,789 Environmental accrual (Note 17) 7,880 7,880 Other 20,454 22,650 Total accrued liabilities $ 95,485 $ 93,780 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 52,357 $ 49,054 Environmental accrual (Note 17) 38,785 38,482 Asset retirement obligations 11,369 10,906 Consignment inventory obligations (Note 8) 40,213 57,568 Interest rate swaps 2,845 2,176 RINs financing transactions 68,978 — Other 7,618 7,749 Total other non-current liabilities $ 222,165 $ 165,935

Postretirement Benefits

Postretirement Benefits	9 Months Ended
	Sep. 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 nine months ended September 30, 2016 and 2015 consisted of the following: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Components of net periodic benefit cost: Service cost $ 952 $ 996 $ 2,855 $ 2,989 Interest cost 1,409 1,255 4,227 3,766 Expected return on plan assets (1,749 ) (1,582 ) (5,247 ) (4,747 ) Amortization of net loss 807 839 2,420 2,518 Net periodic benefit cost $ 1,419 $ 1,508 $ 4,255 $ 4,526 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 nine months ended September 30, 2016 and 2015 , we contributed $1,181 and $4,530 , respectively, to our qualified pension plans.

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure	Indebtedness Debt consisted of the following: September 30, December 31, Term loan credit facilities $ 251,628 $ 256,519 Alon USA, LP Credit Facility 55,000 55,000 Convertible senior notes 134,782 129,623 Retail credit facilities 109,051 114,820 Total debt 550,461 555,962 Less: Current portion 16,408 16,420 Total long-term debt $ 534,053 $ 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 $51,927 and $60,627 at September 30, 2016 and December 31, 2015 , respectively. We had borrowings of $55,000 and $55,000 and letters of credit of $91,225 and $48,590 outstanding under the Alon USA, LP $240,000 revolving credit facility at September 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 September 30, 2016 , the conversion rate was adjusted to 72.504 shares of our common stock per each $1 (in thousands) principal amount of Convertible Notes, equivalent to a conversion price of approximately $13.79 per share, to reflect cash dividend adjustments. The strike price of the options was adjusted to $13.79 per share and the strike price of the warrants was adjusted to $18.74 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 September 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 $7,000 as of September 30, 2016 . Based on our share price as of September 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 September 30, 2016 , we were in compliance with these covenants .

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 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 . In July 2016, we granted awards of 131,985 restricted shares to certain executive officers at a grant date price of $6.66 per share. These July 2016 restricted shares will fully vest in December 2016, assuming continued service at vesting. In August 2016, we granted awards of 69,980 restricted shares to certain executive officers at a grant date price of $7.55 per share. These August 2016 restricted shares will vest as follows: 50% in August 2017 and 50% in August 2019, assuming continued service at vesting. 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 374,298 7.29 Vested (930,073 ) 14.86 Forfeited — — Non-vested at September 30, 2016 349,952 $ 9.36 ________________ (1) These amounts do not reflect the surrendering of shares described above. Compensation expense for restricted stock awards amounted to $761 and $2,920 for the three months ended September 30, 2016 and 2015 , respectively, and $5,027 and $5,234 for the nine months ended September 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 $7,913 . Restricted Stock Units. Compensation expense for restricted stock units granted to our CEO and President amounted to $0 for the three months ended September 30, 2016 and 2015 and $0 and $249 for the nine months ended September 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 $25 and $20 for the three months ended September 30, 2016 and 2015 , respectively, and $53 and $40 for the nine months ended September 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 September 30, 2016 , there was $2,015 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 1.1 years.

Equity

Equity	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Equity	Equity (share values in dollars) Changes to equity during the nine months ended September 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 income (loss) (430 ) 6 (424 ) Stock compensation 4,595 (238 ) 4,357 Acquisition of California renewable fuels project — 39,101 39,101 Distributions to non-controlling interest in the Partnership — (2,534 ) (2,534 ) Dividends (31,828 ) (401 ) (32,229 ) Net income (loss) (64,707 ) 679 (64,028 ) Balance at September 30, 2016 $ 546,768 $ 61,635 $ 608,403 (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 nine months ended September 30, 2016 , 349,042 shares of our common stock were issued in exchange for 1,865.94 shares of Alon Assets. At September 30, 2016 , 349,042 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 $189 and $573 for the three months ended September 30, 2016 and 2015 , respectively, and $896 and $1,756 for the nine months ended September 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 nine months ended September 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 September 6, 2016 August 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 loss before reclassifications (768 ) — (768 ) Amounts reclassified from accumulated other comprehensive loss 338 — 338 Net current-period other comprehensive loss (430 ) — (430 ) Balance at September 30, 2016 $ (1,787 ) $ (27,451 ) $ (29,238 )

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 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. The calculation of earnings (loss) per share, basic and diluted, for the three and nine months ended September 30, 2016 and 2015 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended For the Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Net income (loss) available to stockholders $ (8,800 ) $ 41,936 $ (64,707 ) $ 105,285 Less: preferred stock dividends — — — 15 Net income (loss) available to common stockholders (8,800 ) 41,936 (64,707 ) 105,270 Weighted average shares outstanding, basic 71,089 69,893 70,575 69,687 Dilutive common stock equivalents — 2,633 — 2,594 Weighted average shares outstanding, diluted 71,089 72,526 70,575 72,281 Earnings (loss) per share, basic $ (0.12 ) $ 0.60 $ (0.92 ) $ 1.51 Earnings (loss) per share, diluted $ (0.12 ) $ 0.58 $ (0.92 ) $ 1.46 For the three and nine months ended September 30, 2016 , we excluded 112 and 132 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 nine months ended September 30, 2015 , the weighted average diluted shares includes all potentially dilutive common stock equivalents.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 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 $705 and $7,328 for the three months ended September 30, 2016 and 2015 , respectively, and $2,242 and $9,728 for the nine months ended September 30, 2016 and 2015 , respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 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 not scheduled for trial. 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 $46,665 ( $7,880 current liability and $38,785 non-current liability) at September 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 $2,258 and $2,648 at September 30, 2016 and December 31, 2015 , respectively.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividend Declared On October 27, 2016 , our board of directors declared the regular quarterly cash dividend of $0.15 per share on our common stock, payable on December 23, 2016 , to holders of record at the close of business on December 7, 2016 . Partnership Distribution On October 26, 2016 , the board of directors of the General Partner declared a cash distribution to the Partnership’s common unitholders of approximately $9,378 , or $0.15 per common unit. The cash distribution will be paid on November 22, 2016 to unitholders of record at the close of business on November 11, 2016 . The total cash distribution payable to non-affiliated common unitholders will be approximately $1,728 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 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 standards 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 standards 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. In August 2016, the FASB issued an accounting standards update addressing eight specific cash flow issues with the objective of eliminating the existing diversity in practice. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We do not expect application of this standard to have a material effect on our consolidated financial statements.

California Renewable Fuels Pr27

California Renewable Fuels Project (Tables)	9 Months Ended
	Sep. 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)`	9 Months Ended
	Sep. 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 — — — Third Quarter 2016 0.15 0.14 8,753 1,613 _______________________ (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)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment data for the three and nine month periods ended September 30, 2016 and 2015 is presented below: Refining and Asphalt Retail Corporate Consolidated Three Months Ended September 30, 2016 Net sales to external customers $ 776,406 $ 73,800 $ 193,511 $ — $ 1,043,717 Intersegment sales (purchases) 82,717 (3,993 ) (78,724 ) — — Depreciation and amortization 31,504 1,264 3,392 718 36,878 Operating income (loss) (17,410 ) 9,682 5,215 (901 ) (3,414 ) Turnarounds, catalysts and capital expenditures 15,410 919 869 588 17,786 Refining and Asphalt Retail Corporate Consolidated Three Months Ended September 30, 2015 Net sales to external customers $ 853,912 $ 88,436 $ 208,856 $ — $ 1,151,204 Intersegment sales (purchases) 97,014 (7,247 ) (89,767 ) — — Depreciation and amortization 26,363 1,313 3,024 333 31,033 Operating income (loss) 61,481 18,501 7,385 (513 ) 86,854 Turnarounds, catalysts and capital expenditures 25,674 840 5,365 1,379 33,258 Refining and Marketing Asphalt Retail Corporate Consolidated Total Nine Months Ended September 30, 2016 Net sales to external customers $ 2,162,938 $ 195,396 $ 543,744 $ — $ 2,902,078 Intersegment sales (purchases) 222,711 (12,678 ) (210,033 ) — — Depreciation and amortization 92,802 3,785 10,141 1,997 108,725 Operating income (loss) (83,532 ) 14,228 14,194 (2,554 ) (57,664 ) Turnarounds, catalysts and capital expenditures 69,801 1,994 4,780 2,713 79,288 Refining and Marketing Asphalt Retail Corporate Consolidated Total Nine Months Ended September 30, 2015 Net sales to external customers $ 2,755,322 $ 208,988 $ 591,475 $ — $ 3,555,785 Intersegment sales (purchases) 281,136 (26,103 ) (255,033 ) — — Depreciation and amortization 80,366 3,665 9,004 1,227 94,262 Operating income (loss) 220,709 2,347 21,212 (1,759 ) 242,509 Turnarounds, catalysts and capital expenditures 46,913 2,484 14,883 4,392 68,672 Total assets by reportable segment consisted of the following: September 30, December 31, Refining and marketing $ 1,893,506 $ 1,822,924 Asphalt 118,045 106,015 Retail 248,558 231,078 Corporate 17,163 16,121 Total assets $ 2,277,272 $ 2,176,138

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 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 September 30, 2016 and December 31, 2015 : Level 1 Level 2 Level 3 Total As of September 30, 2016 Assets: Commodity contracts (swaps) $ — $ 3,767 $ — $ 3,767 Fair value hedges of consigned inventory — 19,071 — 19,071 Liabilities: Commodity contracts (futures and forwards) 124 — — 124 Interest rate swaps — 2,845 — 2,845 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)	9 Months Ended
	Sep. 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 September 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 $ 6,246 Accrued liabilities $ 6,370 Commodity contracts (swaps) Accounts receivable 3,767 — Total derivatives not designated as hedging instruments 10,013 6,370 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 2,845 Fair value hedges of consigned inventory Other assets 19,071 — Total derivatives designated as hedging instruments 19,071 2,845 Total derivatives $ 29,084 $ 9,215 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 September 30, 2016 Interest rate swaps $ 554 Interest expense $ (237 ) $ — Total derivatives $ 554 $ (237 ) $ — For the Three Months Ended September 30, 2015 Commodity contracts (swaps) $ (11,323 ) Cost of sales $ 11,323 $ — Interest rate swaps (890 ) Interest expense (107 ) — Total derivatives $ (12,213 ) $ 11,216 $ — 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 Nine Months Ended September 30, 2016 Interest rate swaps $ (669 ) Interest expense $ (535 ) $ — Total derivatives $ (669 ) $ (535 ) $ — For the Nine Months Ended September 30, 2015 Commodity contracts (swaps) $ (23,190 ) Cost of sales $ 29,260 $ — Interest rate swaps (1,619 ) Interest expense (219 ) — Total derivatives $ (24,809 ) $ 29,041 $ —
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	Derivatives in fair value hedging relationships: Gain (Loss) Recognized in Income For the Three Months Ended For the Nine Months Ended September 30, September 30, Location 2016 2015 2016 2015 Fair value hedges of consigned inventory (1) Interest expense $ (2,385 ) $ 13,735 $ (14,726 ) $ 8,945 Total derivatives $ (2,385 ) $ 13,735 $ (14,726 ) $ 8,945 ________________ (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 Nine Months Ended September 30, September 30, Location 2016 2015 2016 2015 Commodity contracts (futures and forwards) Cost of sales $ (1,286 ) $ (1,958 ) $ 5,134 $ (5,628 ) Commodity contracts (swaps) Cost of sales (66 ) 778 395 20,196 Total derivatives $ (1,352 ) $ (1,180 ) $ 5,529 $ 14,568
Offsetting Assets	The following table presents offsetting information regarding our derivatives by type of transaction as of September 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 September 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 7,929 $ (1,683 ) $ 6,246 $ (6,246 ) $ — $ — Commodity contracts (swaps) 8,687 (4,920 ) 3,767 — — 3,767 Fair value hedges of consigned inventory 19,071 — 19,071 — — 19,071 Derivative Liabilities: Commodity contracts (futures and forwards) $ 8,053 $ (1,683 ) $ 6,370 $ (6,246 ) $ — $ 124 Commodity contracts (swaps) 4,920 (4,920 ) — — — — Interest rate swaps 2,845 — 2,845 — — 2,845 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 September 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 September 30, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 7,929 $ (1,683 ) $ 6,246 $ (6,246 ) $ — $ — Commodity contracts (swaps) 8,687 (4,920 ) 3,767 — — 3,767 Fair value hedges of consigned inventory 19,071 — 19,071 — — 19,071 Derivative Liabilities: Commodity contracts (futures and forwards) $ 8,053 $ (1,683 ) $ 6,370 $ (6,246 ) $ — $ 124 Commodity contracts (swaps) 4,920 (4,920 ) — — — — Interest rate swaps 2,845 — 2,845 — — 2,845 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)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	Carrying value of inventories consisted of the following: September 30, December 31, Crude oil, refined products, asphalt and blendstocks $ 67,886 $ 42,123 Crude oil consignment inventory (Note 8) 9,024 2,928 Materials and supplies 28,371 26,940 Store merchandise 27,483 28,475 Store fuel 5,466 5,049 Total inventories $ 138,230 $ 105,515

Property, Plant and Equipment33

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following: September 30, December 31, Refining facilities (1) $ 1,994,344 $ 1,915,924 Pipelines and terminals 43,538 43,443 Retail 213,849 209,921 Other 26,022 23,377 Property, plant and equipment, gross 2,277,753 2,192,665 Accumulated depreciation (894,407 ) (812,463 ) Property, plant and equipment, net $ 1,383,346 $ 1,380,202 ________________ (1) Includes the property, plant and equipment of our California renewable fuels project ( Note 2 ).

Additional Financial Informat34

Additional Financial Information (Tables)	9 Months Ended
	Sep. 30, 2016
Additional Financial Information [Abstract]
Schedule of Other Assets	Other Assets, Net September 30, December 31, Deferred turnaround and catalyst cost $ 82,587 $ 87,469 Environmental receivables (Note 17) 2,258 2,648 Intangible assets, net 19,098 14,505 Receivable from supply and offtake agreements (Note 8) 26,179 26,179 Fair value hedges of consigned inventory (Note 6) 19,071 33,797 Other, net 23,577 21,027 Total other assets $ 172,770 $ 185,625
Schedule of Accrued Liabilities and Other Non-Current Liabilities	Accrued Liabilities and Other Non-Current Liabilities September 30, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 37,540 $ 35,375 Employee costs 22,690 25,202 Commodity contracts 6,370 884 Accrued finance charges 551 1,789 Environmental accrual (Note 17) 7,880 7,880 Other 20,454 22,650 Total accrued liabilities $ 95,485 $ 93,780 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 52,357 $ 49,054 Environmental accrual (Note 17) 38,785 38,482 Asset retirement obligations 11,369 10,906 Consignment inventory obligations (Note 8) 40,213 57,568 Interest rate swaps 2,845 2,176 RINs financing transactions 68,978 — Other 7,618 7,749 Total other non-current liabilities $ 222,165 $ 165,935

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2016 and 2015 consisted of the following: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Components of net periodic benefit cost: Service cost $ 952 $ 996 $ 2,855 $ 2,989 Interest cost 1,409 1,255 4,227 3,766 Expected return on plan assets (1,749 ) (1,582 ) (5,247 ) (4,747 ) Amortization of net loss 807 839 2,420 2,518 Net periodic benefit cost $ 1,419 $ 1,508 $ 4,255 $ 4,526

Indebtedness (Tables)

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: September 30, December 31, Term loan credit facilities $ 251,628 $ 256,519 Alon USA, LP Credit Facility 55,000 55,000 Convertible senior notes 134,782 129,623 Retail credit facilities 109,051 114,820 Total debt 550,461 555,962 Less: Current portion 16,408 16,420 Total long-term debt $ 534,053 $ 539,542

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 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 374,298 7.29 Vested (930,073 ) 14.86 Forfeited — — Non-vested at September 30, 2016 349,952 $ 9.36 ________________ (1) These amounts do not reflect the surrendering of shares described above.

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity	Changes to equity during the nine months ended September 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 income (loss) (430 ) 6 (424 ) Stock compensation 4,595 (238 ) 4,357 Acquisition of California renewable fuels project — 39,101 39,101 Distributions to non-controlling interest in the Partnership — (2,534 ) (2,534 ) Dividends (31,828 ) (401 ) (32,229 ) Net income (loss) (64,707 ) 679 (64,028 ) Balance at September 30, 2016 $ 546,768 $ 61,635 $ 608,403
Dividends Declared	During the nine months ended September 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 September 6, 2016 August 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 loss before reclassifications (768 ) — (768 ) Amounts reclassified from accumulated other comprehensive loss 338 — 338 Net current-period other comprehensive loss (430 ) — (430 ) Balance at September 30, 2016 $ (1,787 ) $ (27,451 ) $ (29,238 )

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2016 and 2015 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended For the Nine Months Ended September 30, September 30, 2016 2015 2016 2015 Net income (loss) available to stockholders $ (8,800 ) $ 41,936 $ (64,707 ) $ 105,285 Less: preferred stock dividends — — — 15 Net income (loss) available to common stockholders (8,800 ) 41,936 (64,707 ) 105,270 Weighted average shares outstanding, basic 71,089 69,893 70,575 69,687 Dilutive common stock equivalents — 2,633 — 2,594 Weighted average shares outstanding, diluted 71,089 72,526 70,575 72,281 Earnings (loss) per share, basic $ (0.12 ) $ 0.60 $ (0.92 ) $ 1.51 Earnings (loss) per share, diluted $ (0.12 ) $ 0.58 $ (0.92 ) $ 1.46

California Rewable Fuels Projec

California Rewable Fuels Project (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

California Renewable Fuels Pr41

California Renewable Fuels Project Textuals (Details) $ in Thousands	1 Months Ended	3 Months Ended			9 Months Ended
	Mar. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)barrels	Sep. 30, 2015USD ($)
Business Acquisition
Revenues		$ 0		$ 0	$ 0	$ 0
Operating income		(3,414)		$ 86,854	(57,664)	$ 242,509
California renewable fuels project
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		48,503			$ 99,176
Operating income		$ 6,083			$ 13,003

Alon USA Partners, LP Textuals

Alon USA Partners, LP Textuals (Details)	9 Months Ended
	Sep. 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
		Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Distribution Made to Limited Partner
Cash Available for Distributions, Per Unit	[1]	$ 0.15	$ 0.14	$ 0
Distribution Made to Limited Partner, Distributions Paid, Per Unit		$ 0.14	$ 0	$ 0.08
Distribution Made to Limited Partner, Cash Distributions Paid		$ 8,753	$ 0	$ 5,001
Noncontrolling Interest
Distribution Made to Limited Partner
Distribution Made to Limited Partner, Cash Distributions Paid		$ 1,613	$ 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)	9 Months Ended
	Sep. 30, 2016segmentsStoresterminals
Number of Operating Segments | segments	3
Refining and Marketing | Branded License Location, Fuel
Number of Stores	639
Asphalt
Asphalt Terminal Locations | terminals	11
Equity Method Investment, Ownership Percentage	50.00%
Retail
Number of Stores	307

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Segment Information For Our Reportable Segments
Net sales to external customers	[1]	$ 1,043,717	$ 1,151,204	$ 2,902,078	$ 3,555,785
Intersegment sales (purchases)		0	0	0	0
Depreciation and amortization		36,878	31,033	108,725	94,262
Operating income (loss)		(3,414)	86,854	(57,664)	242,509
Turnarounds, catalysts and capital expenditures		17,786	33,258	79,288	68,672
Total Assets By Reportable Segment
Total assets		2,277,272		2,277,272		$ 2,176,138
Refining and Marketing
Segment Information For Our Reportable Segments
Net sales to external customers		776,406	853,912	2,162,938	2,755,322
Intersegment sales (purchases)		82,717	97,014	222,711	281,136
Depreciation and amortization		31,504	26,363	92,802	80,366
Operating income (loss)		(17,410)	61,481	(83,532)	220,709
Turnarounds, catalysts and capital expenditures		15,410	25,674	69,801	46,913
Total Assets By Reportable Segment
Total assets		1,893,506		1,893,506		1,822,924
Asphalt
Segment Information For Our Reportable Segments
Net sales to external customers		73,800	88,436	195,396	208,988
Intersegment sales (purchases)		(3,993)	(7,247)	(12,678)	(26,103)
Depreciation and amortization		1,264	1,313	3,785	3,665
Operating income (loss)		9,682	18,501	14,228	2,347
Turnarounds, catalysts and capital expenditures		919	840	1,994	2,484
Total Assets By Reportable Segment
Total assets		118,045		118,045		106,015
Retail
Segment Information For Our Reportable Segments
Net sales to external customers		193,511	208,856	543,744	591,475
Intersegment sales (purchases)		(78,724)	(89,767)	(210,033)	(255,033)
Depreciation and amortization		3,392	3,024	10,141	9,004
Operating income (loss)		5,215	7,385	14,194	21,212
Turnarounds, catalysts and capital expenditures		869	5,365	4,780	14,883
Total Assets By Reportable Segment
Total assets		248,558		248,558		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		718	333	1,997	1,227
Operating income (loss)		(901)	(513)	(2,554)	(1,759)
Turnarounds, catalysts and capital expenditures		588	$ 1,379	2,713	$ 4,392
Total Assets By Reportable Segment
Total assets		$ 17,163		$ 17,163		$ 16,121
[1]	Includes excise taxes on sales by the retail segment of $21,126 and $20,068 for the three months and $60,515 and $57,493 for the nine months ended September 30, 2016 and 2015, respectively.

Fair Value Recurring Measuremen

Fair Value Recurring Measurements (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Swaps | Commodity Contracts
Assets:
Derivative Assets	$ 3,767	$ 14,799
Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	2,845	2,176
Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	124	592
Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	19,071	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	124	592
Level 1 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	0	0
Level 2 | Swaps | Commodity Contracts
Assets:
Derivative Assets	3,767	14,799
Level 2 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	2,845	2,176
Level 2 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	0	0
Level 2 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	19,071	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	Sep. 30, 2016	Dec. 31, 2015
Derivatives, Fair Value
Derivative Assets	$ 29,084	$ 48,888
Derivative Liabilities	9,215	3,060
Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	6,246	292
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	6,370	884
Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	19,071	33,797
Swaps | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	3,767	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	2,845	2,176
Not Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	10,013	15,091
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	6,370	884
Not Designated as Hedging Instrument | Accounts Receivable | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	6,246	292
Not Designated as Hedging Instrument | Accounts Receivable | Swaps | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	3,767	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	6,370	884
Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	19,071	33,797
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	2,845	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	19,071	33,797
Designated as Hedging Instrument | Other Noncurrent Liabilities | Swaps | Interest Rate Swaps
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 2,845	$ 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	$ 554	$ (12,213)	$ (669)	$ (24,809)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(237)	11,216	(535)	29,041
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		(11,323)		(23,190)
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	554	(890)	(669)	(1,619)
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		11,323		29,260
Interest Expense | Swaps | Interest Rate Swaps
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ (237)	$ (107)	$ (535)	$ (219)

Fair Value Hedging Instruments

Fair Value Hedging Instruments (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings		$ (2,385)	$ 13,735	$ (14,726)	$ 8,945
Interest Expense | Forward Contracts | Fair Value Hedges
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings	[1]	$ (2,385)	$ 13,735	$ (14,726)	$ 8,945
[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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (1,352)	$ (1,180)	$ 5,529	$ 14,568
Cost of Sales | Forward Contracts | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(1,286)	(1,958)	5,134	(5,628)
Cost of Sales | Swaps | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (66)	$ 778	$ 395	$ 20,196

Schedule of Offsetting Derivati

Schedule of Offsetting Derivative Instruments by Type (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Forward Contracts | Commodity Contracts
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	$ 7,929	$ 1,112
Gross Amounts offset in the Statement of Financial Position	(1,683)	(820)
Net Amounts Presented in the Statement of Financial Position	6,246	292
Derivative, Collateral, Obligation to Return Securities	(6,246)	(292)
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	8,053	1,704
Gross Amounts offset in the Statement of Financial Position	(1,683)	(820)
Net Amounts Presented in the Statement of Financial Position	6,370	884
Derivative, Collateral, Right to Reclaim Securities	(6,246)	(292)
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	124	592
Forward Contracts | Fair Value Hedges
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	19,071	33,797
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts Presented in the Statement of Financial Position	19,071	33,797
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	19,071	33,797
Swaps | Commodity Contracts
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	8,687	39,739
Gross Amounts offset in the Statement of Financial Position	(4,920)	(24,940)
Net Amounts Presented in the Statement of Financial Position	3,767	14,799
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	3,767	14,799
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	4,920	24,940
Gross Amounts offset in the Statement of Financial Position	(4,920)	(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	2,845	2,206
Gross Amounts offset in the Statement of Financial Position	0	(30)
Net Amounts Presented in the Statement of Financial Position	2,845	2,176
Derivative, Collateral, Right to Reclaim Securities	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	$ 2,845	$ 2,176

Derivative Financial Instrume52

Derivative Financial Instruments Textuals (Details) bbl in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)bbl	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)bbl	Sep. 30, 2015USD ($)	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	12,863	6,558	33,210	29,648
Commodity Contracts
Cash Flow Hedges:
Other Comprehensive Income, Amortization Of Unrealized (Gain) Loss Attributable To Discontinued Cash Flow Hedges	0	(11,323)	0	(29,260)
Net gain (loss)	0	(11,323)	0	(23,190)
Interest Rate Swaps
Cash Flow Hedges:
Net gain (loss)	554	$ (890)	(669)	$ (1,619)
Swaps | Term Loan | Alon Retail Credit Agreement
Cash Flow Hedges:
Retail credit facilities	$ 99,917		$ 99,917
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	$ (2,845)		$ (2,845)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months			$ (1,001)
Not Designated as Hedging Instrument | Forward Contracts | Commodity Contracts
Notional Disclosures (in barrels):
Nonmonetary Notional Amount | bbl	2,250		2,250
Designated as Hedging Instrument | Forward Contracts | Fair Value Hedges
Notional Disclosures (in barrels):
Nonmonetary Notional Amount | bbl	466		466

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Crude oil, refined products, asphalt and blendstocks	$ 67,886	$ 42,123
Crude oil consignment inventory (Note 8)	9,024	2,928
Materials and supplies	28,371	26,940
Store merchandise	27,483	28,475
Store fuel	5,466	5,049
Total inventories	$ 138,230	$ 105,515

Inventories Textuals (Details)

Inventories Textuals (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Excess of Replacement or Current Costs over Stated LIFO Value	$ 2,104
Inventory Valuation Reserves		$ 836
Excess of Replacement or Current Costs over Stated LIFO Value, Net of the Fair Value Hedged Items	$ 12,100	$ 18,521

Inventory Financing Agreements

Inventory Financing Agreements Textuals (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts payable, net, current	$ 421,442	$ 315,721
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Derivative Liabilities	6,370	884
Consigned inventory | Forward Contracts
Derivative Liabilities	3,977	328
J.Aron
Accounts payable, net, current	34,703
Accounts receivable, net, current		8,385
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Non-current liability for consignment inventory	$ 21,142	$ 23,771

Property, Plant and Equipment56

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands		Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment, Net
Property, plant and equipment, gross		$ 2,277,753	$ 2,192,665
Accumulated depreciation		(894,407)	(812,463)
Property, plant and equipment, net		1,383,346	1,380,202
Refining facilities
Property, Plant and Equipment, Net
Property, plant and equipment, gross	[1]	1,994,344	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		213,849	209,921
Other
Property, Plant and Equipment, Net
Property, plant and equipment, gross		$ 26,022	$ 23,377
[1]	Includes the property, plant and equipment of our California renewable fuels project (Note 2).

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Other Assets [Abstract]
Deferred turnaround and catalyst cost	$ 82,587	$ 87,469
Environmental receivables (Note 17)	2,258	2,648
Intangible assets, net	19,098	14,505
Receivable from supply and offtake agreements (Note 8)	26,179	26,179
Fair value hedges of consigned inventory (Note 6)	19,071	33,797
Other, net	23,577	21,027
Total other assets	$ 172,770	$ 185,625

Accounts Payable Textuals (Deta

Accounts Payable Textuals (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts Payable [Abstract]
Accounts Payable, RINs financing transactions	$ 172,627	$ 91,179

Accrued Liabilities and Other N

Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 37,540	$ 35,375
Employee costs	22,690	25,202
Commodity contracts	6,370	884
Accrued finance charges	551	1,789
Environmental accrual (Note 17)	7,880	7,880
Other	20,454	22,650
Total accrued liabilities	95,485	93,780
Other Non-Current Liabilities:
Pension and other postemployment benefit liabilities, net	52,357	49,054
Environmental accrual (Note 17)	38,785	38,482
Asset retirement obligations	11,369	10,906
Consignment inventory obligations (Note 8)	40,213	57,568
Interest rate swaps	2,845	2,176
RINs financing transactions	68,978	0
Other	7,618	7,749
Total other non-current liabilities	$ 222,165	$ 165,935

Postretirement Benefits (Detail

Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Components of net periodic benefit cost:
Service cost	$ 952	$ 996	$ 2,855	$ 2,989
Interest cost	1,409	1,255	4,227	3,766
Expected return on plan assets	(1,749)	(1,582)	(5,247)	(4,747)
Amortization of net loss	807	839	2,420	2,518
Net periodic benefit cost	$ 1,419	$ 1,508	$ 4,255	$ 4,526

Postretirement Benefits Textual

Postretirement Benefits Textuals (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 1,181	$ 4,530

Schedule of Long-Term Debt Summ

Schedule of Long-Term Debt Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Debt Instruments
Total debt	$ 550,461	$ 555,962
Less: Current portion	16,408	16,420
Total long-term debt	534,053	539,542
Term loan credit facilities
Debt Instruments
Total debt	251,628	256,519
Alon USA, LP Credit Facility
Debt Instruments
Total debt	55,000	55,000
Convertible senior notes
Debt Instruments
Total debt	134,782	129,623
Retail credit facilities
Debt Instruments
Total debt	$ 109,051	$ 114,820

Alon USA, LP Revolving Credit F

Alon USA, LP Revolving Credit Facility and Letters of Credit (Details) - USD ($) $ in Thousands	Sep. 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	51,927	$ 60,627
Alon USA LP Credit Facility
Debt Instruments
Letters of Credit Outstanding, Amount	91,225	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	9 Months Ended
	May 31, 2015	Sep. 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		72.504
Debt Instrument, Convertible, Conversion Price		$ 13.79
Option Indexed to Issuer's Equity, Strike Price		13.79
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 18.74
Debt Instrument, Face Amount		$ 150,000
Warrants and Rights Outstanding		$ 7,000

Financial Covenants (Details)

Financial Covenants (Details)	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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	374,298	[1]
Weighted Average Grant Date Fair Value | $ / shares	$ 7.29
Vested | shares	(930,073)	[1]
Vested in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 14.86
Forfeited | shares	0	[1]
Forfeitures, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Non-vested at September 30, 2016 | shares	349,952	[1]
Nonvested, Weighted Average Grant Date Fair Value | $ / shares	$ 9.36
[1]	These amounts do not reflect the surrendering of shares described above.

Stock-Based Compensation Textua

Stock-Based Compensation Textuals (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended					3 Months Ended			9 Months Ended
		Aug. 31, 2016	Jul. 31, 2016	Jun. 30, 2016	May 31, 2016	May 31, 2015	Dec. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized								$ 2,015		$ 2,015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms										1 year 1 month
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	[1]									374,298
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value										$ 7.29
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	[1]							349,952		349,952		905,727
Allocated Share-based Compensation Expense								$ 761	$ 2,920	$ 5,027	$ 5,234
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value										7,913
Restricted Stock Units (RSUs)
Allocated Share-based Compensation Expense								0	0	$ 0	249
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
Allocated Share-based Compensation Expense								$ 25	$ 20	$ 53	$ 40
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
Executive Officer | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		69,980	131,985		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	$ 6.66		$ 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
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		50.00%
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
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		50.00%
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
[1]	These amounts do not reflect the surrendering of shares described above.

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Balance at December 31, 2015			$ 664,160
Other comprehensive income (loss)	$ 352	$ (7,694)	(424)	$ (15,629)
Stock compensation			4,357
Acquisition of California renewable fuels project			39,101
Distributions to non-controlling interest in the Partnership			(2,534)
Dividends			(32,229)
Net income (loss)	(7,338)	$ 52,376	(64,028)	$ 134,293
Balance at September 30, 2016	608,403		608,403
Parent
Balance at December 31, 2015			639,138
Other comprehensive income (loss)			(430)
Stock compensation			4,595
Acquisition of California renewable fuels project			0
Distributions to non-controlling interest in the Partnership			0
Dividends			(31,828)
Net income (loss)			(64,707)
Balance at September 30, 2016	546,768		546,768
Noncontrolling Interest
Balance at December 31, 2015			25,022
Other comprehensive income (loss)			6
Stock compensation			(238)
Acquisition of California renewable fuels project			39,101
Distributions to non-controlling interest in the Partnership			(2,534)
Dividends			(401)
Net income (loss)			679
Balance at September 30, 2016	$ 61,635		$ 61,635

Common Stock Textuals (Details)

Common Stock Textuals (Details) - Amended Shareholder Agreement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Conversion of Stock
Conversion of Stock, Shares Issued			349,042
Conversion of Stock, Shares Available for Exchange			349,042
Allocated Share-based Compensation Expense	$ 189	$ 573	$ 896	$ 1,756
Alon Assets
Conversion of Stock
Conversion of Stock, Shares Converted			1,865.94

Dividends (Details)

Dividends (Details) - $ / shares	3 Months Ended				9 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15			$ 0.15	$ 0.45	$ 0.40
Common Stock
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0.15	$ 0.15

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2015	$ (28,808)
Other comprehensive loss before reclassifications	(768)
Amounts reclassified from accumulated other comprehensive loss	338
Net current-period other comprehensive loss	(430)
Balance at September 30, 2016	(29,238)
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 loss before reclassifications	(768)
Amounts reclassified from accumulated other comprehensive loss	338
Net current-period other comprehensive loss	(430)
Balance at September 30, 2016	(1,787)
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2015	(27,451)
Other comprehensive loss before reclassifications	0
Amounts reclassified from accumulated other comprehensive loss	0
Net current-period other comprehensive loss	0
Balance at September 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Net income (loss) available to stockholders	$ (8,800)	$ 41,936	$ (64,707)	$ 105,285
Less: preferred stock dividends	0	0	0	15
Net income (loss) available to common stockholders	$ (8,800)	$ 41,936	$ (64,707)	$ 105,270
Weighted average shares outstanding, basic	71,089	69,893	70,575	69,687
Dilutive common stock equivalents	0	2,633	0	2,594
Weighted average shares outstanding, diluted	71,089	72,526	70,575	72,281
Earnings (loss) per share, basic	$ (0.12)	$ 0.60	$ (0.92)	$ 1.51
Earnings (loss) per share, diluted	$ (0.12)	$ 0.58	$ (0.92)	$ 1.46
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	112		132

Related Party Transactions (Det

Related Party Transactions (Details) - Delek Holdings, Inc. - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Related Party Transaction
Sale of Stock, Percentage of Ownership after Transaction	48.00%
Related Party Transaction, Purchases from Related Party		$ 705	$ 7,328	$ 2,242	$ 9,728

Remediation Obligations (Detail

Remediation Obligations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Environmental Loss Contingencies, Time Frame of Disbursements	15 years
Accrual for Environmental Loss Contingencies	$ 46,665	$ 46,362
Accrued Environmental Loss Contingencies, Current	7,880	7,880
Accrued Environmental Loss Contingencies, Noncurrent	$ 38,785	$ 38,482

Remediation Receivables (Detail

Remediation Receivables (Details) - Paramount - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Recorded Third-Party Environmental Recoveries, Current	$ 623	$ 623
Recorded Third-Party Environmental Recoveries, Noncurrent	$ 2,258	$ 2,648

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Thousands	Oct. 27, 2016	Oct. 26, 2016
Subsequent Event
Common Stock, Dividends, Per Share, Declared	$ 0.15
Distribution Made to Limited Partner, Cash Distributions Declared		$ 9,378
Distribution Made to Limited Partner, Distributions Declared, Per Unit		$ 0.15
Noncontrolling Interest
Subsequent Event
Distribution Made to Limited Partner, Cash Distributions Declared		$ 1,728