Alon USA Energy (ALJ) 10-Q 9 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Mar. 31, 2017	May 01, 2017
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	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		71,877,464

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 186,129	$ 136,302
Accounts and other receivables, net	129,369	134,744
Income tax receivable	0	32,984
Inventories	141,428	130,502
Prepaid expenses and other current assets	50,400	36,761
Total current assets	507,326	471,293
Equity method investments	33,022	33,431
Property, plant and equipment, net	1,351,536	1,366,895
Goodwill	62,885	62,885
Other assets, net	157,435	160,797
Total assets	2,112,204	2,095,301
Current liabilities:
Accounts payable	386,905	328,561
Accrued liabilities	101,031	100,529
Current portion of long-term debt	16,414	16,414
Total current liabilities	504,350	445,504
Other non-current liabilities	160,788	188,833
Long-term debt	499,905	511,552
Deferred income tax liability	365,816	366,999
Total liabilities	1,530,859	1,512,888
Commitments and contingencies (Note 16)
Stockholders’ equity:
Preferred stock, par value $0.01, 15,000,000 shares authorized; and no shares issued and outstanding at March 31, 2017 and December 31, 2016	0	0
Common stock, par value $0.01, 150,000,000 shares authorized; 71,761,117 and 71,578,093 shares issued and outstanding at March 31, 2017 and December 31, 2016, respectively	718	716
Additional paid-in capital	531,142	530,625
Accumulated other comprehensive loss, net of tax	(25,928)	(26,111)
Retained earnings	12,478	15,878
Total stockholders’ equity	518,410	521,108
Non-controlling interest in subsidiaries	62,935	61,305
Total equity	581,345	582,413
Total liabilities and equity	$ 2,112,204	$ 2,095,301

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	71,761,117	71,578,093
Common stock, shares outstanding	71,761,117	71,578,093

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Net sales	[1]	$ 1,150,593	$ 849,973
Operating costs and expenses:
Cost of sales		972,874	735,144
Direct operating expenses		64,242	68,617
Selling, general and administrative expenses		49,225	48,701
Depreciation and amortization		36,547	34,862
Total operating costs and expenses		1,122,888	887,324
Gain (loss) on disposition of assets		476	(2,088)
Operating income (loss)		28,181	(39,439)
Interest expense		(15,117)	(18,307)
Equity earnings (losses) of investees		(133)	378
Other income (loss), net		(89)	72
Income (loss) before income tax expense (benefit)		12,842	(57,296)
Income tax expense (benefit)		2,568	(21,236)
Net income (loss)		10,274	(36,060)
Net income (loss) attributable to non-controlling interest		2,947	(523)
Net income (loss) available to stockholders		$ 7,327	$ (35,537)
Earnings (loss) per share, basic		$ 0.10	$ (0.51)
Weighted average shares outstanding, basic (in thousands)		71,490	70,143
Earnings (loss) per share, diluted		$ 0.10	$ (0.51)
Weighted average shares outstanding, diluted (in thousands)		71,577	70,143
Cash dividends per share		$ 0.15	$ 0.15
[1]	Includes excise taxes on sales by the retail segment of $20,725 and $19,525 for the three months ended March 31, 2017 and 2016, respectively.

Consolidated Statements of Ope5

Consolidated Statements of Operations Parentheticals - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Excise taxes	$ 20,725	$ 19,525

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net income (loss)	$ 10,274	$ (36,060)
Interest rate derivatives designated as cash flow hedges:
Unrealized holding gain (loss) arising during period	121	(1,121)
Loss reclassified to earnings - interest expense	172	70
Net gain (loss), before tax	293	(1,051)
Income tax expense (benefit)	107	(383)
Total other comprehensive income (loss), net of tax	186	(668)
Comprehensive income (loss)	10,460	(36,728)
Comprehensive income (loss) attributable to non-controlling interest	2,950	(527)
Comprehensive income (loss) attributable to stockholders	$ 7,510	$ (36,201)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ 10,274	$ (36,060)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation and amortization	36,547	34,862
Stock compensation	901	2,120
Deferred income taxes	(1,290)	(18,511)
Equity (earnings) losses of investees, net of dividends	409	(378)
Amortization of debt issuance costs	787	880
Amortization of original issuance discount	1,783	1,634
(Gain) loss on disposition of assets	(476)	2,088
Unrealized loss on commodity swaps	0	3,333
Changes in operating assets and liabilities:
Accounts and other receivables, net	5,375	(30,748)
Income tax receivable	32,984	3,500
Inventories	(10,926)	4,127
Prepaid expenses and other current assets	(13,639)	(2,980)
Other assets, net	(3,318)	(3,940)
Accounts payable	11,751	2,997
Accrued liabilities	(405)	7,652
Other non-current liabilities	11,726	73
Net cash provided by (used in) operating activities	82,483	(29,351)
Cash flows from investing activities:
Capital expenditures	(13,067)	(23,446)
Capital expenditures for turnarounds and catalysts	(1,349)	(16,610)
Proceeds from disposition of assets	1,177	975
Acquisition of California renewable fuels facility	0	(7,936)
Net cash used in investing activities	(13,239)	(47,017)
Cash flows from financing activities:
Dividends paid to stockholders	(10,727)	(10,527)
Dividends paid to non-controlling interest	(67)	(133)
Distributions paid to non-controlling interest in the Partnership	(1,267)	(921)
Taxes paid due to the net settlement of stock compensation	(368)	0
RINs financing transactions	7,115	51,313
Payments on long-term debt	(14,103)	(4,108)
Net cash provided by (used in) financing activities	(19,417)	35,624
Net increase (decrease) in cash and cash equivalents	49,827	(40,744)
Cash and cash equivalents, beginning of period	136,302	234,127
Cash and cash equivalents, end of period	186,129	193,383
Supplemental cash flow information:
Cash paid for interest, net of capitalized interest	13,355	16,514
Refunds received for income tax	(35,469)	(3,478)
Supplemental disclosure of non-cash activity:
Capital expenditures included in accounts payable and accrued liabilities	$ 907	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
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 months ended March 31, 2017 are not necessarily indicative of the operating results that may be realized for the year ending December 31, 2017 . Our consolidated balance sheet as of December 31, 2016 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, 2016 . New Accounting Pronouncements 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 and related disclosures. Based on our initial evaluation, though not currently quantified, the adoption of the standard is not expected to have a material impact on the timing of revenue recognized, results of operations or cash flows. 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 have adopted this updated guidance as of January 1, 2017 and applied the changes retrospectively to the prior period. The adoption of this updated standard resulted in the reclassification of $14,858 of current deferred income tax asset to non-current deferred income tax liability on the consolidated balance sheets at December 31, 2016. 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 standard will also 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 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 have adopted the updated guidance, effective January 1, 2017, with no material impact to 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. In January 2017, the FASB issued new guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. 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. In March 2017, the FASB issued new guidance to improve the presentation of net periodic benefit cost and net periodic postretirement benefit cost by providing additional guidance on the presentation and classification of net benefit costs in the consolidated statements of operations and on the components eligible for capitalization in assets. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements.

Alon USA Partners, LP

Alon USA Partners, LP	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 , 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 (loss) 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 Paid Per Unit Total Distribution Paid Distributions Paid to Non-Controlling Interest First Quarter 2017 0.38 0.11 6,877 1,267 _______________________ (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	3 Months Ended
	Mar. 31, 2017
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 primarily 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. The Partnership sells motor fuels under the Alon brand through various terminals to supply 636 Alon branded retail sites, including our retail segment convenience stores. In addition, the Partnership sells motor fuels through our wholesale distribution network on an unbranded basis. We are the majority owner of a renewable fuels facility 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 facility generates both state and federal environmental credits as well as the federal blender’s tax credit, when effective. (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 and Rocky Mountain asphalt, which is intended to approximate wholesale market prices. (c) Retail Segment Our retail segment operates 304 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 are supplied by our Big Spring refinery, which are transferred to the retail segment at prices substantially determined by reference to published commodity pricing information. (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 month periods ended March 31, 2017 and 2016 is presented below: Refining and Marketing Asphalt Retail Corporate Consolidated Total Three Months Ended March 31, 2017 Net sales to external customers $ 915,629 $ 44,821 $ 190,143 $ — $ 1,150,593 Intersegment sales (purchases) 91,000 (6,883 ) (84,117 ) — — Depreciation and amortization 31,353 1,219 3,291 684 36,547 Operating income (loss) 24,525 (1,481 ) 6,014 (877 ) 28,181 Turnarounds, catalysts and capital expenditures 7,903 1,482 4,945 86 14,416 Refining and Marketing Asphalt Retail Corporate Consolidated Total Three Months Ended March 31, 2016 Net sales to external customers $ 633,503 $ 53,499 $ 162,971 $ — $ 849,973 Intersegment sales (purchases) 63,110 (5,448 ) (57,662 ) — — Depreciation and amortization 29,784 1,260 3,399 419 34,862 Operating income (loss) (42,363 ) (648 ) 4,182 (610 ) (39,439 ) Turnarounds, catalysts and capital expenditures 35,169 740 2,711 1,436 40,056 Total assets by reportable segment consisted of the following: March 31, December 31, Refining and marketing $ 1,742,211 $ 1,724,982 Asphalt 115,635 111,941 Retail 238,524 241,272 Corporate 15,834 17,106 Total assets $ 2,112,204 $ 2,095,301 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	3 Months Ended
	Mar. 31, 2017
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 and Renewable Identification Numbers (“RINs”) obligation are our only assets and liabilities measured at fair value on a recurring basis. Our RINs obligation surplus is based on the amount of RINs we purchased and internally generated in excess of our obligation at RINs prices as of the balance sheet date. The RINs obligation surplus is categorized as Level 2 and is measured at fair value based on quoted prices from an independent pricing service. 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 March 31, 2017 and December 31, 2016 : Level 1 Level 2 Level 3 Total As of March 31, 2017 Assets: Fair value hedges of consigned inventory $ — $ 17,340 $ — $ 17,340 RINs obligation surplus (1) — 6,077 — 6,077 Liabilities: Commodity contracts (futures and forwards) 803 — — 803 Interest rate swaps — 1,663 — 1,663 As of December 31, 2016 Assets: Fair value hedges of consigned inventory $ — $ 14,777 $ — $ 14,777 Liabilities: Commodity contracts (futures and forwards) 1,561 — — 1,561 Interest rate swaps — 1,956 — 1,956 ________________ (1) The RINs obligation surplus represents excess RINs received due to the Environmental Protection Agency’s approval of a small refinery exemption for the Krotz Springs refinery from the requirements of the renewable fuel standard for the 2016 calendar year that were held for sale at the balance sheet date.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2017
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. During the year ended December 31, 2016, we had economic hedges in the form of swap contracts that fixed price differentials between different types of crude oil and refined products that we use or produce at our refineries. As of March 31, 2017 and December 31, 2016 , we did not have any outstanding commodity swap contracts accounted for as economic hedges. 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 7 that have been accounted for as fair value hedges, which had purchase volumes of 444 thousand barrels of crude oil as of March 31, 2017 . 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. Interest Rate Derivatives. We have interest rate swap agreements, maturing March 2019, that effectively fixed 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 March 31, 2017 , the outstanding principal of these term loans was $95,884 . The interest rate swaps lock in an average fixed interest rate of 2.40% through the remainder of 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 $293 and $(1,051) for the three months ended March 31, 2017 and 2016 , respectively. For the three months ended March 31, 2017 and 2016 , there was no cash flow hedge ineffectiveness recognized in income and no component of our cash flow hedges’ gains or losses was excluded from the assessment of hedge effectiveness. As of March 31, 2017 , we have unrealized losses of $1,663 classified in OCI related to cash flow hedges. Assuming interest rates remain unchanged, unrealized losses of $827 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 March 31, 2017 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 $ 2,692 Accrued liabilities $ 3,495 Total derivatives not designated as hedging instruments 2,692 3,495 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 1,663 Fair value hedges of consigned inventory Other assets 17,340 — Total derivatives designated as hedging instruments 17,340 1,663 Total derivatives $ 20,032 $ 5,158 As of December 31, 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 $ 3,602 Accrued liabilities $ 5,163 Total derivatives not designated as hedging instruments 3,602 5,163 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 1,956 Fair value hedges of consigned inventory Other assets 14,777 — Total derivatives designated as hedging instruments 14,777 1,956 Total derivatives $ 18,379 $ 7,119 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 March 31, 2017 Interest rate swaps $ 293 Interest expense $ (172 ) $ — Total derivatives $ 293 $ (172 ) $ — For the Three Months Ended March 31, 2016 Interest rate swaps $ (1,051 ) Interest expense $ (70 ) $ — Total derivatives $ (1,051 ) $ (70 ) $ — Derivatives in fair value hedging relationships: Gain (Loss) Recognized in Income For the Three Months Ended March 31, Location 2017 2016 Fair value hedges of consigned inventory (1) Interest expense $ 2,563 $ (1,215 ) Total derivatives $ 2,563 $ (1,215 ) ________________ (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 March 31, Location 2017 2016 Commodity contracts (futures and forwards) Cost of sales $ (871 ) $ 5,213 Commodity contracts (swaps) Cost of sales — 366 Total derivatives $ (871 ) $ 5,579 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 March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 3,525 $ (833 ) $ 2,692 $ (2,692 ) $ — $ — Interest rate swaps 46 (46 ) — — — — Fair value hedges of consigned inventory 17,340 — 17,340 — — 17,340 Derivative Liabilities: Commodity contracts (futures and forwards) $ 4,328 $ (833 ) $ 3,495 $ (2,692 ) $ — $ 803 Interest rate swaps 1,709 (46 ) 1,663 — — 1,663 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 5,169 $ (1,567 ) $ 3,602 $ (3,602 ) $ — $ — Interest rate swaps 29 (29 ) — — — — Fair value hedges of consigned inventory 14,777 — 14,777 — — 14,777 Derivative Liabilities: Commodity contracts (futures and forwards) $ 6,730 $ (1,567 ) $ 5,163 $ (3,602 ) $ — $ 1,561 Interest rate swaps 1,985 (29 ) 1,956 — — 1,956 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 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 at a fixed price. 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. In February 2017, the Environmental Protection Agency approved a small refinery exemption for the Krotz Springs refinery from the requirements of the renewable fuel standard for the 2016 calendar year (the “Krotz Springs Exemption”). As a result, we recorded a reduction to RINs expense of $27,746 in the first quarter of 2017. The total net cost (benefit) related to meeting our obligations under these compliance programs was $(13,246) and $11,211 for the three months ended March 31, 2017 and 2016 , respectively, inclusive of the Krotz Springs Exemption. These amounts are reflected in cost of sales in the consolidated statements of operations and are exclusive of the benefit generated from operations at our California renewable fuels facility.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure	Inventories Carrying value of inventories consisted of the following: March 31, December 31, Crude oil, refined products, asphalt and blendstocks $ 69,088 $ 57,021 Crude oil consignment inventory (Note 7) 10,589 11,708 Materials and supplies 29,150 27,826 Store merchandise 27,032 26,752 Store fuel 5,569 7,195 Total inventories $ 141,428 $ 130,502 The market value of our refined products, asphalt and blendstock inventories exceeded LIFO costs by $6,402 and $4,390 at March 31, 2017 and December 31, 2016 , respectively. The market value of our crude oil inventories exceeded LIFO costs, net of the fair value hedged items, by $13,100 and $13,154 at March 31, 2017 and December 31, 2016 , respectively.

Inventory Financing Agreements

Inventory Financing Agreements	3 Months Ended
	Mar. 31, 2017
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 the identification of 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 March 31, 2017 and December 31, 2016 , we had net current payables of $27,865 and net current receivables of $6,112 , 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 March 31, 2017 and December 31, 2016 , we had non-current liabilities for the original financing of $21,173 and $22,042 , respectively, net of the related fair value hedges. Additionally, we had net current payables of $3,296 and $5,613 at March 31, 2017 and December 31, 2016 , 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	3 Months Ended
	Mar. 31, 2017
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: March 31, December 31, Refining facilities $ 2,013,659 $ 2,005,015 Pipelines and terminals 43,538 43,538 Retail 218,454 214,596 Other 26,744 26,657 Property, plant and equipment, gross 2,302,395 2,289,806 Accumulated depreciation (950,859 ) (922,911 ) Property, plant and equipment, net $ 1,351,536 $ 1,366,895

Additional Financial Informatio

Additional Financial Information	3 Months Ended
	Mar. 31, 2017
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 March 31, December 31, Deferred turnaround and catalyst cost $ 73,527 $ 79,391 Environmental receivables (Note 16) 2,631 2,762 Intangible assets, net 18,832 18,962 Receivable from supply and offtake agreements (Note 7) 26,179 26,179 Fair value hedges of consigned inventory (Note 5) 17,340 14,777 Other, net 18,926 18,726 Total other assets $ 157,435 $ 160,797 (b) Accounts Payable Included in accounts payable was $125,778 and $78,565 related to RINs financing transactions as of March 31, 2017 and December 31, 2016 , respectively. (c) Accrued Liabilities and Other Non-Current Liabilities March 31, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 35,865 $ 41,420 Employee costs 29,870 23,014 Commodity contracts 3,495 5,163 Accrued finance charges 667 1,866 Environmental accrual (Note 16) 4,237 4,237 Other 26,897 24,829 Total accrued liabilities $ 101,031 $ 100,529 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 50,657 $ 48,983 Environmental accrual (Note 16) 41,393 41,399 Asset retirement obligations 12,644 12,463 Consignment inventory obligations (Note 7) 38,513 36,819 Interest rate swaps 1,663 1,956 RINs financing transactions — 39,478 Other 15,918 7,735 Total other non-current liabilities $ 160,788 $ 188,833

Postretirement Benefits

Postretirement Benefits	3 Months Ended
	Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Postretirement Benefits	Postretirement Benefits The components of net periodic benefit cost related to our benefit plans for the three months ended March 31, 2017 and 2016 consisted of the following: For the Three Months Ended March 31, 2017 2016 Components of net periodic benefit cost: Service cost $ 976 $ 952 Interest cost 1,395 1,409 Expected return on plan assets (1,549 ) (1,749 ) Amortization of net loss 775 806 Net periodic benefit cost $ 1,597 $ 1,418 Our estimated contributions to our pension plans during 2017 have not changed significantly from amounts previously disclosed in the notes to the consolidated financial statements for the year ended December 31, 2016 . For the three months ended March 31, 2017 , we made no contributions to our qualified pension plans. For the three months ended March 31, 2016, we contributed $1,181 to our qualified pension plans.

Indebtedness

Indebtedness	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure	Indebtedness Debt consisted of the following: March 31, December 31, Term loan credit facilities $ 282,686 $ 284,233 Alon USA, LP Credit Facility — — Convertible senior notes 138,422 136,602 Retail credit facilities 95,211 107,131 Total debt 516,319 527,966 Less: Current portion 16,414 16,414 Total long-term debt $ 499,905 $ 511,552 (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 $56,227 and $57,727 at March 31, 2017 and December 31, 2016 , respectively. At March 31, 2017 and December 31, 2016 , there were no outstanding borrowings under the Alon USA, LP $240,000 revolving credit facility. At March 31, 2017 and December 31, 2016 , we had letters of credit outstanding of $68,159 and $100,613 , 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 March 31, 2017 , the adjusted conversion rate was 73.702 shares of our common stock per each $1 (in thousands) principal amount of Convertible Notes, equivalent to a per share conversion price of approximately $13.57 , to reflect cash dividend adjustments. The options had an adjusted strike price of $13.57 per share and the warrants had an adjusted strike price of $18.43 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 March 31, 2017 , there have been no conversions of the Convertible Notes. (c) Financial Covenants We have certain credit agreements that contain maintenance financial covenants. At March 31, 2017 , we were in compliance with these covenants .

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2017
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 . In January 2017, we granted awards of 105,448 restricted shares to certain executive officers at a grant date price of $12.07 per share. These January 2017 restricted shares will fully vest in January 2018, assuming continued service at vesting. The following table summarizes the restricted share activity from January 1, 2017 : Weighted Average Grant Date Fair Values Non-vested Shares Shares (per share) Non-vested at December 31, 2016 159,634 $ 12.26 Granted 105,448 12.07 Vested — — Forfeited — — Non-vested at March 31, 2017 265,082 $ 12.19 Compensation expense for restricted stock awards amounted to $504 and $1,713 for the three months ended March 31, 2017 and 2016 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. Partnership Restricted Units. Compensation expense for the Partnership’s restricted common unit grants amounted to $23 and $10 for the three months ended March 31, 2017 and 2016 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. Unrecognized Compensation Cost . As of March 31, 2017 , there was $1,969 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 1.3 years.

Equity

Equity	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Equity	Equity (share values in dollars) Changes to equity during the three months ended March 31, 2017 are presented below: Total Stockholders’ Equity Non-controlling Interest Total Equity Balance at December 31, 2016 $ 521,108 $ 61,305 $ 582,413 Other comprehensive income 183 3 186 Stock compensation 519 14 533 Distributions to non-controlling interest in the Partnership — (1,267 ) (1,267 ) Dividends (10,727 ) (67 ) (10,794 ) Net income 7,327 2,947 10,274 Balance at March 31, 2017 $ 518,410 $ 62,935 $ 581,345 (a) Common Stock Merger Agreement between Alon and Delek. In January 2017, Alon and Delek US Holdings, Inc. (“Delek”) entered into a definitive agreement under which Delek will acquire all of the outstanding shares of Alon common stock which Delek does not already own in an all-stock transaction. Delek currently owns approximately 33.7 million shares of our common stock. Under terms of the agreement, the owners of our remaining outstanding shares that Delek does not currently own will receive a fixed exchange ratio of 0.5040 of Delek shares for each share of Alon. The transaction is expected to close within the next few months, subject to customary closing conditions, including regulatory approval and approval by Delek shareholders and Alon shareholders. 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 three months ended March 31, 2017 , 116,347 shares of our common stock were issued in exchange for 621.98 shares of Alon Assets. At March 31, 2017 , 116,352 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. In April 2017, the remaining outstanding shares of Alon Assets held by the non-controlling shareholder were exchanged for 116,352 shares of our common stock. We recognized compensation expense associated with the difference in value between the participants' ownership of Alon Assets compared to our common stock of $374 and $397 for the three months ended March 31, 2017 and 2016 , respectively. These amounts are included in selling, general and administrative expenses in the consolidated statements of operations. (b) Dividends Common Stock Dividends. On March 17, 2017 , we paid a regular quarterly cash dividend of $0.15 per share on common stock to stockholders of record at the close of business on March 9, 2017 . (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, 2016 $ (1,229 ) $ (24,882 ) $ (26,111 ) Other comprehensive income before reclassifications 74 — 74 Amounts reclassified from accumulated other comprehensive loss 109 — 109 Net current-period other comprehensive income 183 — 183 Balance at March 31, 2017 $ (1,046 ) $ (24,882 ) $ (25,928 )

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
	Mar. 31, 2017
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 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 months ended March 31, 2017 and 2016 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended March 31, 2017 2016 Net income (loss) available to common stockholders $ 7,327 $ (35,537 ) Weighted average shares outstanding, basic 71,490 70,143 Dilutive common stock equivalents 87 — Weighted average shares outstanding, diluted 71,577 70,143 Earnings (loss) per share, basic $ 0.10 $ (0.51 ) Earnings (loss) per share, diluted $ 0.10 $ (0.51 ) For the three months ended March 31, 2017 , the weighted average diluted shares includes all potentially dilutive common stock equivalents. For the three months ended March 31, 2016 , we excluded 595 common stock equivalents from the weighted average diluted shares outstanding as the effect of including such shares would be anti-dilutive.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure	Related Party Transactions Delek US Holdings, Inc. At March 31, 2017, Delek owns approximately 47% of our outstanding common stock and has entered into a merger agreement with Alon to acquire all of the remaining outstanding shares of our common stock, which is expected to close during the next few months. We have transactions with Delek that occur in the ordinary course of business. During the three months ended March 31, 2017 and 2016 , we had purchases, net of sales, of crude oil, products and RINs from Delek of $1,661 and $1,166 , respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
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 not currently 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 $45,630 ( $4,237 current liability and $41,393 non-current liability) at March 31, 2017 , and $45,636 ( $4,237 current liability and $41,399 non-current liability) at December 31, 2016 . 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 $644 and $644 and non-current receivables of $2,631 and $2,762 at March 31, 2017 and December 31, 2016 , respectively.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividend Declared On May 5, 2017 , our board of directors declared the regular quarterly cash dividend of $0.15 per share on our common stock, payable on June 8, 2017 , to holders of record at the close of business on May 22, 2017 . Partnership Distribution On May 4, 2017 , the board of directors of the General Partner declared a cash distribution to the Partnership’s common unitholders of approximately $23,758 , or $0.38 per common unit. The cash distribution will be paid on May 30, 2017 to unitholders of record at the close of business on May 22, 2017 . The total cash distribution payable to non-affiliated common unitholders will be approximately $4,378 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements, Policy	New Accounting Pronouncements 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 and related disclosures. Based on our initial evaluation, though not currently quantified, the adoption of the standard is not expected to have a material impact on the timing of revenue recognized, results of operations or cash flows. 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 have adopted this updated guidance as of January 1, 2017 and applied the changes retrospectively to the prior period. The adoption of this updated standard resulted in the reclassification of $14,858 of current deferred income tax asset to non-current deferred income tax liability on the consolidated balance sheets at December 31, 2016. 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 standard will also 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 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 have adopted the updated guidance, effective January 1, 2017, with no material impact to 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. In January 2017, the FASB issued new guidance that changes the definition of a business to assist entities with evaluating when a set of transferred assets and activities is a business. 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. In March 2017, the FASB issued new guidance to improve the presentation of net periodic benefit cost and net periodic postretirement benefit cost by providing additional guidance on the presentation and classification of net benefit costs in the consolidated statements of operations and on the components eligible for capitalization in assets. The amendments from this update are effective for interim and annual periods beginning after December 15, 2017. We are evaluating the guidance to determine the impact this standard will have on our consolidated financial statements.

Alon USA Partners, LP (Tables)`

Alon USA Partners, LP (Tables)`	3 Months Ended
	Mar. 31, 2017
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 Paid Per Unit Total Distribution Paid Distributions Paid to Non-Controlling Interest First Quarter 2017 0.38 0.11 6,877 1,267 _______________________ (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)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Segment data for the three month periods ended March 31, 2017 and 2016 is presented below: Refining and Marketing Asphalt Retail Corporate Consolidated Total Three Months Ended March 31, 2017 Net sales to external customers $ 915,629 $ 44,821 $ 190,143 $ — $ 1,150,593 Intersegment sales (purchases) 91,000 (6,883 ) (84,117 ) — — Depreciation and amortization 31,353 1,219 3,291 684 36,547 Operating income (loss) 24,525 (1,481 ) 6,014 (877 ) 28,181 Turnarounds, catalysts and capital expenditures 7,903 1,482 4,945 86 14,416 Refining and Marketing Asphalt Retail Corporate Consolidated Total Three Months Ended March 31, 2016 Net sales to external customers $ 633,503 $ 53,499 $ 162,971 $ — $ 849,973 Intersegment sales (purchases) 63,110 (5,448 ) (57,662 ) — — Depreciation and amortization 29,784 1,260 3,399 419 34,862 Operating income (loss) (42,363 ) (648 ) 4,182 (610 ) (39,439 ) Turnarounds, catalysts and capital expenditures 35,169 740 2,711 1,436 40,056 Total assets by reportable segment consisted of the following: March 31, December 31, Refining and marketing $ 1,742,211 $ 1,724,982 Asphalt 115,635 111,941 Retail 238,524 241,272 Corporate 15,834 17,106 Total assets $ 2,112,204 $ 2,095,301

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 and December 31, 2016 : Level 1 Level 2 Level 3 Total As of March 31, 2017 Assets: Fair value hedges of consigned inventory $ — $ 17,340 $ — $ 17,340 RINs obligation surplus (1) — 6,077 — 6,077 Liabilities: Commodity contracts (futures and forwards) 803 — — 803 Interest rate swaps — 1,663 — 1,663 As of December 31, 2016 Assets: Fair value hedges of consigned inventory $ — $ 14,777 $ — $ 14,777 Liabilities: Commodity contracts (futures and forwards) 1,561 — — 1,561 Interest rate swaps — 1,956 — 1,956

Derivative Financial Instrume29

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 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 $ 2,692 Accrued liabilities $ 3,495 Total derivatives not designated as hedging instruments 2,692 3,495 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 1,663 Fair value hedges of consigned inventory Other assets 17,340 — Total derivatives designated as hedging instruments 17,340 1,663 Total derivatives $ 20,032 $ 5,158 As of December 31, 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 $ 3,602 Accrued liabilities $ 5,163 Total derivatives not designated as hedging instruments 3,602 5,163 Derivatives designated as hedging instruments: Interest rate swaps $ — Other non-current liabilities $ 1,956 Fair value hedges of consigned inventory Other assets 14,777 — Total derivatives designated as hedging instruments 14,777 1,956 Total derivatives $ 18,379 $ 7,119
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 March 31, 2017 Interest rate swaps $ 293 Interest expense $ (172 ) $ — Total derivatives $ 293 $ (172 ) $ — For the Three Months Ended March 31, 2016 Interest rate swaps $ (1,051 ) Interest expense $ (70 ) $ — Total derivatives $ (1,051 ) $ (70 ) $ —
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 March 31, Location 2017 2016 Fair value hedges of consigned inventory (1) Interest expense $ 2,563 $ (1,215 ) Total derivatives $ 2,563 $ (1,215 ) ________________ (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 March 31, Location 2017 2016 Commodity contracts (futures and forwards) Cost of sales $ (871 ) $ 5,213 Commodity contracts (swaps) Cost of sales — 366 Total derivatives $ (871 ) $ 5,579
Offsetting Assets	The following table presents offsetting information regarding our derivatives by type of transaction as of March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 3,525 $ (833 ) $ 2,692 $ (2,692 ) $ — $ — Interest rate swaps 46 (46 ) — — — — Fair value hedges of consigned inventory 17,340 — 17,340 — — 17,340 Derivative Liabilities: Commodity contracts (futures and forwards) $ 4,328 $ (833 ) $ 3,495 $ (2,692 ) $ — $ 803 Interest rate swaps 1,709 (46 ) 1,663 — — 1,663 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 5,169 $ (1,567 ) $ 3,602 $ (3,602 ) $ — $ — Interest rate swaps 29 (29 ) — — — — Fair value hedges of consigned inventory 14,777 — 14,777 — — 14,777 Derivative Liabilities: Commodity contracts (futures and forwards) $ 6,730 $ (1,567 ) $ 5,163 $ (3,602 ) $ — $ 1,561 Interest rate swaps 1,985 (29 ) 1,956 — — 1,956
Offsetting Liabilities	The following table presents offsetting information regarding our derivatives by type of transaction as of March 31, 2017 and December 31, 2016 : 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 March 31, 2017 Derivative Assets: Commodity contracts (futures and forwards) $ 3,525 $ (833 ) $ 2,692 $ (2,692 ) $ — $ — Interest rate swaps 46 (46 ) — — — — Fair value hedges of consigned inventory 17,340 — 17,340 — — 17,340 Derivative Liabilities: Commodity contracts (futures and forwards) $ 4,328 $ (833 ) $ 3,495 $ (2,692 ) $ — $ 803 Interest rate swaps 1,709 (46 ) 1,663 — — 1,663 As of December 31, 2016 Derivative Assets: Commodity contracts (futures and forwards) $ 5,169 $ (1,567 ) $ 3,602 $ (3,602 ) $ — $ — Interest rate swaps 29 (29 ) — — — — Fair value hedges of consigned inventory 14,777 — 14,777 — — 14,777 Derivative Liabilities: Commodity contracts (futures and forwards) $ 6,730 $ (1,567 ) $ 5,163 $ (3,602 ) $ — $ 1,561 Interest rate swaps 1,985 (29 ) 1,956 — — 1,956

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	Carrying value of inventories consisted of the following: March 31, December 31, Crude oil, refined products, asphalt and blendstocks $ 69,088 $ 57,021 Crude oil consignment inventory (Note 7) 10,589 11,708 Materials and supplies 29,150 27,826 Store merchandise 27,032 26,752 Store fuel 5,569 7,195 Total inventories $ 141,428 $ 130,502

Property, Plant and Equipment31

Property, Plant and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following: March 31, December 31, Refining facilities $ 2,013,659 $ 2,005,015 Pipelines and terminals 43,538 43,538 Retail 218,454 214,596 Other 26,744 26,657 Property, plant and equipment, gross 2,302,395 2,289,806 Accumulated depreciation (950,859 ) (922,911 ) Property, plant and equipment, net $ 1,351,536 $ 1,366,895

Additional Financial Informat32

Additional Financial Information (Tables)	3 Months Ended
	Mar. 31, 2017
Additional Financial Information [Abstract]
Schedule of Other Assets	Other Assets, Net March 31, December 31, Deferred turnaround and catalyst cost $ 73,527 $ 79,391 Environmental receivables (Note 16) 2,631 2,762 Intangible assets, net 18,832 18,962 Receivable from supply and offtake agreements (Note 7) 26,179 26,179 Fair value hedges of consigned inventory (Note 5) 17,340 14,777 Other, net 18,926 18,726 Total other assets $ 157,435 $ 160,797
Schedule of Accrued Liabilities and Other Non-Current Liabilities	Accrued Liabilities and Other Non-Current Liabilities March 31, December 31, Accrued Liabilities: Taxes other than income taxes, primarily excise taxes $ 35,865 $ 41,420 Employee costs 29,870 23,014 Commodity contracts 3,495 5,163 Accrued finance charges 667 1,866 Environmental accrual (Note 16) 4,237 4,237 Other 26,897 24,829 Total accrued liabilities $ 101,031 $ 100,529 Other Non-Current Liabilities: Pension and other postemployment benefit liabilities, net $ 50,657 $ 48,983 Environmental accrual (Note 16) 41,393 41,399 Asset retirement obligations 12,644 12,463 Consignment inventory obligations (Note 7) 38,513 36,819 Interest rate swaps 1,663 1,956 RINs financing transactions — 39,478 Other 15,918 7,735 Total other non-current liabilities $ 160,788 $ 188,833

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2017
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 months ended March 31, 2017 and 2016 consisted of the following: For the Three Months Ended March 31, 2017 2016 Components of net periodic benefit cost: Service cost $ 976 $ 952 Interest cost 1,395 1,409 Expected return on plan assets (1,549 ) (1,749 ) Amortization of net loss 775 806 Net periodic benefit cost $ 1,597 $ 1,418

Indebtedness (Tables)

Indebtedness (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: March 31, December 31, Term loan credit facilities $ 282,686 $ 284,233 Alon USA, LP Credit Facility — — Convertible senior notes 138,422 136,602 Retail credit facilities 95,211 107,131 Total debt 516,319 527,966 Less: Current portion 16,414 16,414 Total long-term debt $ 499,905 $ 511,552

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
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, 2017 : Weighted Average Grant Date Fair Values Non-vested Shares Shares (per share) Non-vested at December 31, 2016 159,634 $ 12.26 Granted 105,448 12.07 Vested — — Forfeited — — Non-vested at March 31, 2017 265,082 $ 12.19

Equity (Tables)

Equity (Tables)	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity	Changes to equity during the three months ended March 31, 2017 are presented below: Total Stockholders’ Equity Non-controlling Interest Total Equity Balance at December 31, 2016 $ 521,108 $ 61,305 $ 582,413 Other comprehensive income 183 3 186 Stock compensation 519 14 533 Distributions to non-controlling interest in the Partnership — (1,267 ) (1,267 ) Dividends (10,727 ) (67 ) (10,794 ) Net income 7,327 2,947 10,274 Balance at March 31, 2017 $ 518,410 $ 62,935 $ 581,345
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, 2016 $ (1,229 ) $ (24,882 ) $ (26,111 ) Other comprehensive income before reclassifications 74 — 74 Amounts reclassified from accumulated other comprehensive loss 109 — 109 Net current-period other comprehensive income 183 — 183 Balance at March 31, 2017 $ (1,046 ) $ (24,882 ) $ (25,928 )

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
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 months ended March 31, 2017 and 2016 , is as follows (shares in thousands, per share value in dollars): For the Three Months Ended March 31, 2017 2016 Net income (loss) available to common stockholders $ 7,327 $ (35,537 ) Weighted average shares outstanding, basic 71,490 70,143 Dilutive common stock equivalents 87 — Weighted average shares outstanding, diluted 71,577 70,143 Earnings (loss) per share, basic $ 0.10 $ (0.51 ) Earnings (loss) per share, diluted $ 0.10 $ (0.51 )

Alon USA Partners, LP Textuals

Alon USA Partners, LP Textuals (Details)	3 Months Ended
	Mar. 31, 2017shares
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 $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)$ / shares
Distribution Made to Limited Partner
Cash Available for Distributions, Per Unit | $ / shares	$ 0.38	[1]
Distribution Made to Limited Partner, Distributions Paid, Per Unit | $ / shares	$ 0.11
Distribution Made to Limited Partner, Cash Distributions Paid | $	$ 6,877
Noncontrolling Interest
Distribution Made to Limited Partner
Distribution Made to Limited Partner, Cash Distributions Paid | $	$ 1,267
[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)	3 Months Ended
	Mar. 31, 2017segmentsStoresterminals
Number of Operating Segments | segments	3
Refining and Marketing | Branded License Location, Fuel
Number of Stores	636
Asphalt
Asphalt Terminal Locations | terminals	11
Equity Method Investment, Ownership Percentage	50.00%
Retail
Number of Stores	304

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Segment Information For Our Reportable Segments
Net sales to external customers	[1]	$ 1,150,593	$ 849,973
Intersegment sales (purchases)		0	0
Depreciation and amortization		36,547	34,862
Operating income (loss)		28,181	(39,439)
Turnarounds, catalysts and capital expenditures		14,416	40,056
Total Assets By Reportable Segment
Total assets		2,112,204		$ 2,095,301
Refining and Marketing
Segment Information For Our Reportable Segments
Net sales to external customers		915,629	633,503
Intersegment sales (purchases)		91,000	63,110
Depreciation and amortization		31,353	29,784
Operating income (loss)		24,525	(42,363)
Turnarounds, catalysts and capital expenditures		7,903	35,169
Total Assets By Reportable Segment
Total assets		1,742,211		1,724,982
Asphalt
Segment Information For Our Reportable Segments
Net sales to external customers		44,821	53,499
Intersegment sales (purchases)		(6,883)	(5,448)
Depreciation and amortization		1,219	1,260
Operating income (loss)		(1,481)	(648)
Turnarounds, catalysts and capital expenditures		1,482	740
Total Assets By Reportable Segment
Total assets		115,635		111,941
Retail
Segment Information For Our Reportable Segments
Net sales to external customers		190,143	162,971
Intersegment sales (purchases)		(84,117)	(57,662)
Depreciation and amortization		3,291	3,399
Operating income (loss)		6,014	4,182
Turnarounds, catalysts and capital expenditures		4,945	2,711
Total Assets By Reportable Segment
Total assets		238,524		241,272
Corporate
Segment Information For Our Reportable Segments
Net sales to external customers		0	0
Intersegment sales (purchases)		0	0
Depreciation and amortization		684	419
Operating income (loss)		(877)	(610)
Turnarounds, catalysts and capital expenditures		86	$ 1,436
Total Assets By Reportable Segment
Total assets		$ 15,834		$ 17,106
[1]	Includes excise taxes on sales by the retail segment of $20,725 and $19,525 for the three months ended March 31, 2017 and 2016, respectively.

Fair Value Recurring Measuremen

Fair Value Recurring Measurements (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Assets:
RINs obligation surplus	$ 6,077
Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	1,663	$ 1,956
Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	803	1,561
Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	17,340	14,777
Level 1
Assets:
RINs obligation surplus	0
Level 1 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	0	0
Level 1 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	803	1,561
Level 1 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	0	0
Level 2
Assets:
RINs obligation surplus	6,077
Level 2 | Swaps | Interest Rate Swaps
Liabilities:
Derivative Liabilities	1,663	1,956
Level 2 | Forward Contracts | Commodity Contracts
Liabilities:
Derivative Liabilities	0	0
Level 2 | Forward Contracts | Fair Value Hedges
Assets:
Derivative Assets	17,340	14,777
Level 3
Assets:
RINs obligation surplus	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	Mar. 31, 2017	Dec. 31, 2016
Derivatives, Fair Value
Derivative Assets	$ 20,032	$ 18,379
Derivative Liabilities	5,158	7,119
Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	2,692	3,602
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	3,495	5,163
Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	17,340	14,777
Swaps | Interest Rate Swaps
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0	0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	1,663	1,956
Not Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	2,692	3,602
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	3,495	5,163
Not Designated as Hedging Instrument | Accounts Receivable | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	2,692	3,602
Not Designated as Hedging Instrument | Accrued Liabilities | Forward Contracts | Commodity Contracts
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	3,495	5,163
Designated as Hedging Instrument
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	17,340	14,777
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	1,663	1,956
Designated as Hedging Instrument | Other Noncurrent Assets | Forward Contracts | Fair Value Hedges
Derivatives, Fair Value
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	17,340	14,777
Designated as Hedging Instrument | Other Noncurrent Liabilities | Swaps | Interest Rate Swaps
Derivatives, Fair Value
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 1,663	$ 1,956

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
	Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	$ 293	$ (1,051)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(172)	(70)
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	293	(1,051)
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0
Interest Expense | Swaps | Interest Rate Swaps
Derivative Instruments, Gain (Loss)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ (172)	$ (70)

Fair Value Hedging Instruments

Fair Value Hedging Instruments (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings		$ 2,563	$ (1,215)
Interest Expense | Forward Contracts | Fair Value Hedges
Derivative Instruments, Gain (Loss)
Gain (Loss) on Fair Value Hedges Recognized in Earnings	[1]	$ 2,563	$ (1,215)
[1]	Changes in the fair value hedges are substantially offset in earnings by changes in the hedged items.

Schedule of Derivative Instru46

Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (871)	$ 5,579
Cost of Sales | Forward Contracts | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(871)	5,213
Cost of Sales | Swaps | Commodity Contracts
Derivative Instruments, Gain (Loss)
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 0	$ 366

Schedule of Offsetting Derivati

Schedule of Offsetting Derivative Instruments by Type (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Forward Contracts | Commodity Contracts
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	$ 3,525	$ 5,169
Gross Amounts offset in the Statement of Financial Position	(833)	(1,567)
Net Amounts Presented in the Statement of Financial Position	2,692	3,602
Derivative, Collateral, Obligation to Return Securities	(2,692)	(3,602)
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	4,328	6,730
Gross Amounts offset in the Statement of Financial Position	(833)	(1,567)
Net Amounts Presented in the Statement of Financial Position	3,495	5,163
Derivative, Collateral, Right to Reclaim Securities	(2,692)	(3,602)
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	803	1,561
Forward Contracts | Fair Value Hedges
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	17,340	14,777
Gross Amounts offset in the Statement of Financial Position	0	0
Net Amounts Presented in the Statement of Financial Position	17,340	14,777
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	17,340	14,777
Swaps | Interest Rate Swaps
Derivative Asset, Fair Value, Net
Derivative Asset, Fair Value, Gross Asset	46	29
Gross Amounts offset in the Statement of Financial Position	(46)	(29)
Net Amounts Presented in the Statement of Financial Position	0	0
Derivative, Collateral, Obligation to Return Securities	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	0
Derivative Liability, Fair Value, Net
Gross Amounts of Recognized Liabilities	1,709	1,985
Gross Amounts offset in the Statement of Financial Position	(46)	(29)
Net Amounts Presented in the Statement of Financial Position	1,663	1,956
Derivative, Collateral, Right to Reclaim Securities	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	$ 1,663	$ 1,956

Derivative Financial Instrume48

Derivative Financial Instruments Textuals (Details) bbl in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)bbl	Mar. 31, 2016USD ($)	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash Flow Hedges:
Net gain (loss)	$ 293	$ (1,051)
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	0	0
Component of Cash Flow Hedge Gain (Loss) Excluded From Hedge Effectiveness Assessment	0	0
Compliance Program Market Risk:
RINs cost (benefit)	(13,246)	$ 11,211
Swaps | Term Loan | Alon Retail Credit Agreement
Cash Flow Hedges:
Retail credit facilities	$ 95,884
Swaps | Interest Rate Swaps | Scenario, Forecast
Cash Flow Hedges:
Derivative, Average Fixed Interest Rate			3.06%	2.89%	2.40%
Swaps | Interest Rate Swaps | Term Loan | Alon Retail Credit Agreement
Cash Flow Hedges:
Percentage of Debt Hedged by Interest Rate Derivatives	75.00%
Cash Flow Hedging
Cash Flow Hedges:
Accumulated Other Comprehensive Income (Loss), before tax	$ (1,663)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	$ (827)
Designated as Hedging Instrument | Forward Contracts | Fair Value Hedges
Notional Disclosures (in barrels):
Nonmonetary Notional Amount | bbl	444

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Crude oil, refined products, asphalt and blendstocks	$ 69,088	$ 57,021
Crude oil consignment inventory (Note 7)	10,589	11,708
Materials and supplies	29,150	27,826
Store merchandise	27,032	26,752
Store fuel	5,569	7,195
Total inventories	$ 141,428	$ 130,502

Inventories Textuals (Details)

Inventories Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Excess of Replacement or Current Costs over Stated LIFO Value	$ 6,402	$ 4,390
Excess of Replacement or Current Costs over Stated LIFO Value, Net of the Fair Value Hedged Items	$ 13,100	$ 13,154

Inventory Financing Agreements

Inventory Financing Agreements Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts payable, net, current	$ 386,905	$ 328,561
Receivable from supply and offtake agreements (Note 7)	26,179	26,179
Derivative Liabilities	3,495	5,163
Consigned inventory | Forward Contracts
Derivative Liabilities	3,296	5,613
J.Aron
Accounts payable, net, current	27,865
Accounts receivable, net, current		6,112
Receivable from supply and offtake agreements (Note 7)	26,179	26,179
Non-current liability for consignment inventory	$ 21,173	$ 22,042

Property, Plant and Equipment52

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment, Net
Property, plant and equipment, gross	$ 2,302,395	$ 2,289,806
Accumulated depreciation	(950,859)	(922,911)
Property, plant and equipment, net	1,351,536	1,366,895
Refining facilities
Property, Plant and Equipment, Net
Property, plant and equipment, gross	2,013,659	2,005,015
Pipelines and terminals
Property, Plant and Equipment, Net
Property, plant and equipment, gross	43,538	43,538
Retail
Property, Plant and Equipment, Net
Property, plant and equipment, gross	218,454	214,596
Other
Property, Plant and Equipment, Net
Property, plant and equipment, gross	$ 26,744	$ 26,657

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Other Assets [Abstract]
Deferred turnaround and catalyst cost	$ 73,527	$ 79,391
Environmental receivables (Note 16)	2,631	2,762
Intangible assets, net	18,832	18,962
Receivable from supply and offtake agreements (Note 7)	26,179	26,179
Fair value hedges of consigned inventory (Note 5)	17,340	14,777
Other, net	18,926	18,726
Total other assets	$ 157,435	$ 160,797

Accounts Payable Textuals (Deta

Accounts Payable Textuals (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts Payable [Abstract]
Accounts Payable, RINs financing transactions	$ 125,778	$ 78,565

Accrued Liabilities and Other N

Accrued Liabilities and Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accrued Liabilities:
Taxes other than income taxes, primarily excise taxes	$ 35,865	$ 41,420
Employee costs	29,870	23,014
Commodity contracts	3,495	5,163
Accrued finance charges	667	1,866
Environmental accrual (Note 16)	4,237	4,237
Other	26,897	24,829
Total accrued liabilities	101,031	100,529
Other Non-Current Liabilities:
Pension and other postemployment benefit liabilities, net	50,657	48,983
Environmental accrual (Note 16)	41,393	41,399
Asset retirement obligations	12,644	12,463
Consignment inventory obligations (Note 7)	38,513	36,819
Interest rate swaps	1,663	1,956
RINs financing transactions	0	39,478
Other	15,918	7,735
Total other non-current liabilities	$ 160,788	$ 188,833

Postretirement Benefits (Detail

Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Components of net periodic benefit cost:
Service cost	$ 976	$ 952
Interest cost	1,395	1,409
Expected return on plan assets	(1,549)	(1,749)
Amortization of net loss	775	806
Net periodic benefit cost	$ 1,597	$ 1,418

Postretirement Benefits Textual

Postretirement Benefits Textuals (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 0	$ 1,181

Schedule of Long-Term Debt Summ

Schedule of Long-Term Debt Summary (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instruments
Total debt	$ 516,319	$ 527,966
Less: Current portion	16,414	16,414
Total long-term debt	499,905	511,552
Term loan credit facilities
Debt Instruments
Total debt	282,686	284,233
Alon USA, LP Credit Facility
Debt Instruments
Total debt	0	0
Convertible senior notes
Debt Instruments
Total debt	138,422	136,602
Retail credit facilities
Debt Instruments
Total debt	$ 95,211	$ 107,131

Alon USA, LP Revolving Credit F

Alon USA, LP Revolving Credit Facility and Letters of Credit (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Alon USA Energy Credit Facility
Debt Instruments
Line of Credit Facility, Maximum Borrowing Capacity	$ 60,000
Letters of Credit Outstanding, Amount	56,227	$ 57,727
Alon USA LP Credit Facility
Debt Instruments
Letters of Credit Outstanding, Amount	68,159	100,613
Revolving Credit Facility	0	$ 0
Debt Instrument, Face Amount	$ 240,000

Convertible Senior Notes (Detai

Convertible Senior Notes (Details)	3 Months Ended
	Mar. 31, 2017$ / shares
Debt Instruments
Hypothetical Future Dividend Declared	$ 0.06
Convertible Senior Notes
Debt Instruments
Debt Instrument, Interest Rate, Stated Percentage	3.00%
Debt Instrument, Convertible, Conversion Ratio	73.702
Debt Instrument, Convertible, Conversion Price	$ 13.57
Option Indexed to Issuer's Equity, Strike Price	13.57
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 18.43

Financial Covenants (Details)

Financial Covenants (Details)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Instrument, Covenant Compliance	we were in compliance with these covenants

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - Restricted Stock	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award
Non-vested at December 31, 2016 | shares	159,634
Nonvested, Weighted Average Grant Date Fair Value | $ / shares	$ 12.26
Granted | shares	105,448
Weighted Average Grant Date Fair Value | $ / shares	$ 12.07
Vested | shares	0
Vested in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Forfeited | shares	0
Forfeitures, Weighted Average Grant Date Fair Value | $ / shares	$ 0
Non-vested at March 31, 2017 | shares	265,082
Nonvested, Weighted Average Grant Date Fair Value | $ / shares	$ 12.19

Stock-Based Compensation Textua

Stock-Based Compensation Textuals (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Jan. 31, 2017	Mar. 31, 2017	Mar. 31, 2016
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 1,969
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms		1 year 4 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		105,448
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 12.07
Allocated Share-based Compensation Expense		$ 504	$ 1,713
Partnership Restricted Units
Allocated Share-based Compensation Expense		$ 23	$ 10
Executive Officer | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	105,448
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 12.07

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Balance at December 31, 2016	$ 582,413
Other comprehensive income	186	$ (668)
Stock compensation	533
Distributions to non-controlling interest in the Partnership	(1,267)
Dividends	(10,794)
Net income	10,274	$ (36,060)
Balance at March 31, 2017	581,345
Parent
Balance at December 31, 2016	521,108
Other comprehensive income	183
Stock compensation	519
Distributions to non-controlling interest in the Partnership	0
Dividends	(10,727)
Net income	7,327
Balance at March 31, 2017	518,410
Noncontrolling Interest
Balance at December 31, 2016	61,305
Other comprehensive income	3
Stock compensation	14
Distributions to non-controlling interest in the Partnership	(1,267)
Dividends	(67)
Net income	2,947
Balance at March 31, 2017	$ 62,935

Common Stock Textuals (Details)

Common Stock Textuals (Details) $ in Thousands	1 Months Ended	3 Months Ended
	Apr. 30, 2017shares	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)	Jan. 31, 2017shares
Delek
Conversion of Stock
Investment Owned, Balance, Shares				33,700,000
Common Stock Conversion Rate				0.5040
Amended Shareholder Agreement
Conversion of Stock
Conversion of Stock, Shares Issued		116,347
Conversion of Stock, Shares Available for Exchange		116,352
Allocated Share-based Compensation Expense | $		$ 374	$ 397
Amended Shareholder Agreement | Alon Assets
Conversion of Stock
Conversion of Stock, Shares Converted		621.98
Scenario, Forecast | Amended Shareholder Agreement
Conversion of Stock
Conversion of Stock, Shares Issued	116,352

Dividends (Details)

Dividends (Details) - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15	$ 0.15
Common Stock
Dividends, Common Stock
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2016	$ (26,111)
Other comprehensive income before reclassifications	74
Amounts reclassified from accumulated other comprehensive loss	109
Net current-period other comprehensive income	183
Balance at March 31, 2017	(25,928)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2016	(1,229)
Other comprehensive income before reclassifications	74
Amounts reclassified from accumulated other comprehensive loss	109
Net current-period other comprehensive income	183
Balance at March 31, 2017	(1,046)
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax
Balance at December 31, 2016	(24,882)
Other comprehensive income before reclassifications	0
Amounts reclassified from accumulated other comprehensive loss	0
Net current-period other comprehensive income	0
Balance at March 31, 2017	$ (24,882)

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share [Abstract]
Net income (loss) available to common stockholders	$ 7,327	$ (35,537)
Weighted average shares outstanding, basic	71,490	70,143
Dilutive common stock equivalents	87	0
Weighted average shares outstanding, diluted	71,577	70,143
Earnings (loss) per share, basic	$ 0.10	$ (0.51)
Earnings (loss) per share, diluted	$ 0.10	$ (0.51)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		595

Related Party Transactions (Det

Related Party Transactions (Details) - Delek - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Related Party Transaction
Sale of Stock, Percentage of Ownership before Transaction	47.00%
Related Party Transaction, Purchases from Related Party	$ 1,661	$ 1,166

Remediation Obligations (Detail

Remediation Obligations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Environmental Loss Contingencies, Time Frame of Disbursements	15 years
Accrual for Environmental Loss Contingencies	$ 45,630	$ 45,636
Accrued Environmental Loss Contingencies, Current	4,237	4,237
Accrued Environmental Loss Contingencies, Noncurrent	$ 41,393	$ 41,399

Remediation Receivables (Detail

Remediation Receivables (Details) - Paramount - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Recorded Third-Party Environmental Recoveries, Current	$ 644	$ 644
Recorded Third-Party Environmental Recoveries, Noncurrent	$ 2,631	$ 2,762

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Thousands	May 05, 2017	May 04, 2017
Subsequent Event
Common Stock, Dividends, Per Share, Declared	$ 0.15
Distribution Made to Limited Partner, Cash Distributions Declared		$ 23,758
Distribution Made to Limited Partner, Distributions Declared, Per Unit		$ 0.38
Noncontrolling Interest
Subsequent Event
Distribution Made to Limited Partner, Cash Distributions Declared		$ 4,378