Calumet Specialty Products Partners (CLMT) 10-Q 15 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 15, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Calumet Specialty Products Partners, L.P.
Entity Central Index Key	1,340,122
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		77,081,069

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions		Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents		$ 146.6	$ 164.3
Restricted Cash		350	350
Accounts receivable, net:
Trade		240.9	265.4
Other		39.8	88.7
Total accounts receivable		280.7	354.1
Inventories		325	314.4
Prepaid expenses and other current assets		18	8.7
Total current assets		1,120.3	1,191.5
Property, plant and equipment, net		1,149.7	1,159.2
Investment in unconsolidated affiliates		35.1	35
Goodwill		171.4	171.4
Other intangible assets, net		102.9	107.9
Other noncurrent assets, net		26.7	23.8
Total assets		2,606.1	2,688.8
Current liabilities:
Accounts payable		271.1	282.3
Accrued interest payable		54.3	52.5
Accrued salaries, wages and benefits		24.9	35.9
Other taxes payable		15.1	16.1
Obligations under inventory financing agreements		107.2	103.1
Other current liabilities		19.1	73.7
Current portion of long-term debt	[1]	392.6	354.1
Derivative liabilities		0.1	6
Discontinued operations, current liabilities		2.8	2
Total current liabilities		887.2	925.7
Pension and postretirement benefit obligations		3.1	3.1
Other long-term liabilities		1.6	1.9
Long-term debt, less current portion		1,598.8	1,638.2
Total liabilities		2,490.7	2,568.9
Partners’ capital:
Limited partners’ interest 76,905,657 units and 76,788,801 units, issued and outstanding as of March 31, 2018 and December 31, 2017, respectively		108.9	113.3
General partner’s interest		13.7	13.8
Accumulated other comprehensive loss		(7.2)	(7.2)
Total partners’ capital		115.4	119.9
Total liabilities and partners’ capital		2,606.1	2,688.8
Limited Partner [Member]
Partners’ capital:
Total partners’ capital		108.9	113.3
General Partner [Member]
Partners’ capital:
Total partners’ capital		$ 13.7	$ 13.8
[1]	The Company redeemed all of the 2021 Secured Notes in April 2018.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - Limited Partner [Member] - shares	Mar. 31, 2018	Dec. 31, 2017
Limited partners’ interest units issued (in shares)	76,905,657	76,788,801
Limited partners’ interest units outstanding (in shares)	76,905,657	76,788,801

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018		Mar. 31, 2017
Sales	$ 750.5		$ 886.5
Cost of sales	637.3		757
Gross profit	113.2		129.5
Operating costs and expenses:
Selling	14.7		16.3
General and administrative	40.6		30.6
Transportation	30.3		35.7
Taxes other than income taxes	1.9		5.2
Asset Impairment	0		0.4
Other Income	(15.6)
Other expense			1.9
Operating income	41.3		39.4
Other income (expense):
Interest expense	(45.2)		(43.9)
Debt extinguishments costs	(0.6)		0
Gain (loss) on derivative instruments	(0.1)		5.7
Other	1.5		0.2
Total other expense	(44.4)		(38)
Net income (loss) from continuing operations before income taxes	(3.1)		1.4
Income tax benefit from continuing operations	(0.2)		(0.1)
Net income (loss) from continuing operations	(2.9)		1.5
Net loss from discontinued operations, net of tax	(1.9)		(7.7)
Net loss	(4.8)		(6.2)
Less:
General partner’s interest in net loss	(0.1)		(0.1)
Net loss available to limited partners	$ (4.7)		$ (6.1)
Weighted average limited partner units outstanding:
Basic (in shares)	78,045,360		77,412,634
Diluted (in shares)	78,045,360	[1]	78,259,909
Limited partners' interest basic net loss per unit	$ (0.06)		$ (0.08)
From continuing operations	(0.04)		0.02
From discontinued operations	(0.02)		(0.10)
Limited partners' interest diluted net loss per unit	(0.08)		(0.08)
From continuing operations	(0.06)		0.02
From discontinued operations	(0.02)		(0.10)
Cash distributions declared per limited partner unit	$ 0		$ 0
[1]	Total diluted weighted average limited partner units outstanding excludes 0.2 million for the three months ended March 31, 2018, consisting of unvested phantom units.

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (4.8)	$ (6.2)
Cash flow hedges:
Total other comprehensive income (loss)	0	0
Comprehensive loss attributable to partners’ capital	$ (4.8)	$ (6.2)

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Partners' Capital - 3 months ended Mar. 31, 2018 - USD ($) $ in Millions	Total	General Partner [Member]	Limited Partner [Member]	Accumulated Other Comprehensive Loss [member]
Balance at December 31, 2017 at Dec. 31, 2017	$ 119.9	$ 13.8	$ 113.3	$ (7.2)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	0
Net loss	(4.8)	(0.1)	(4.7)	0
Amortization of phantom units	0.8	0	0.8	0
Settlement of tax withholdings on equity-based incentive compensation	(0.5)	0	(0.5)	0
Balance at March 31, 2018 at Mar. 31, 2018	$ 115.4	$ 13.7	$ 108.9	$ (7.2)

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating activities
Net loss	$ (4.8)	$ (6.2)
Adjustments to reconcile net loss to net cash used in operating activities:
Net loss from discontinued operations	1.9	7.7
Depreciation and amortization	29.7	37.1
Amortization of turnaround costs	3.3	7.4
Non-cash interest expense	2.7	2.3
Non-cash debt extinguishment costs	0.6	0
Unrealized gain on derivative instruments	(2)	(10.6)
Asset Impairment	0	0.4
Equity based compensation	1.1	1.5
Lower of cost or market inventory adjustment	(3.1)	(5.4)
Other non-cash activities	5.7	2.9
Changes in assets and liabilities:
Accounts receivable	44	4.4
Inventories	(7.5)	(42.7)
Prepaid expenses and other current assets	(8.5)	(4)
Derivative activity	(0.1)	(0.1)
Turnaround costs	(6.8)	(0.5)
Other assets	0	(0.2)
Accounts payable	(9.3)	10.3
Accrued interest payable	1.6	2.6
Accrued salaries, wages and benefits	(11.3)	5.4
Other taxes payable	(1)	0
Other liabilities	(55.3)	(46.8)
Pension and postretirement benefit obligations	0	(0.2)
Net cash used in discontinued operating activities	0	(6)
Net cash used in operating activities	(19.1)	(40.7)
Investing activities
Additions to property, plant and equipment	(17.6)	(16.9)
Investment in unconsolidated affiliates	(3.8)	0
Proceeds from sale of business, net	28	0
Proceeds from Sale of Property, Plant, and Equipment	0.2	0
Net cash used in discontinued operating activities	(0.5)	(0.3)
Net cash provided by (used in) investing activities	6.3	(17.2)
Financing activities
Proceeds from borrowings — revolving credit facility	4.5	219.7
Repayments of borrowings — revolving credit facility	(4.7)	(190.7)
Payments on capital lease obligations	(0.3)	(2.2)
Proceeds from (payments on) inventory financing agreements	0	32.2
Pyments on other financing activities	(0.8)	(0.8)
Debt Issuance Costs	(3.6)	0
Contributions from Calumet GP, LLC	0	0.1
Net cash provided by (used in) financing activities	(4.9)	58.3
Net increase (decrease) in cash, cash equivalents and restricted cash	(17.7)	0.4
Cash, Cash Equivalents, Restricted Cash at beginning of period	514.3	4.2
Cash, Cash Equivalents, Restricted Cash at end of period	496.6	4.6
Cash and cash equivalents	146.6	4.6
Restricted cash	350	0
Supplemental disclosure of non-cash investing activities
Non-cash property, plant and equipment additions	$ 7.2	$ 8.1

Description of the Business

Description of the Business	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business	Description of the Business Calumet Specialty Products Partners, L.P. (the “Company”) is a publicly traded Delaware limited partnership listed on the NASDAQ Global Select Market (“NASDAQ”) under the ticker symbol “CLMT.” The general partner of the Company is Calumet GP, LLC, a Delaware limited liability company. As of March 31, 2018 , the Company had 76,905,657 limited partner common units and 1,569,503 general partner equivalent units outstanding. The general partner owns 2% of the Company and all of the incentive distribution rights (as defined in the Company’s partnership agreement), while the remaining 98% is owned by limited partners. The general partner employs all of the Company’s employees and the Company reimburses the general partner for certain of its expenses. The Company’s core business is the production and marketing of crude oil-based specialty products including lubricating oils, solvents, waxes, synthetic lubricants and other products. The Company is also engaged in the production and marketing of fuel and fuel related products including gasoline, diesel, jet fuel, asphalt and other products. The Company is based in Indianapolis, Indiana and owns specialty and fuel products facilities. The Company owns and leases additional facilities, primarily related to production and marketing of specialty and fuel products, throughout the United States (“U.S.”). Subsequent to the sale of Anchor Drilling Fluids USA, LLC (“Anchor”) on November 21, 2017, the Company manages its business in two reportable segments: specialty products and fuel products. On November 8, 2017, the Company completed the sale of all of the issued and outstanding membership interests in Calumet Superior, LLC, which owns the Superior, Wisconsin refinery (“Superior Refinery”). The sale included the associated working capital, the Superior Refinery’s wholesale marketing business and related assets, including certain owned or leased product terminals, and certain crude gathering assets and line space in North Dakota to Husky Superior Refining Holding Corp. (“Husky”) (the “Superior Transaction”). The Superior Transaction did not qualify for discontinued operations. Prior to November 21, 2017, the Company owned and operated Anchor, which provided oilfield services and products in the United States. On November 21, 2017, the Company completed the sale of Anchor. As a result, effective in its fourth quarter of 2017, the Company classified its results of operations for all periods presented to reflect Anchor as a discontinued operation and classified the assets and liabilities of Anchor as discontinued operations. Prior to being reported as discontinued operations, Anchor was included as its own reportable segment as oilfield services. See Note 5 - “ Discontinued Operations ” for further discussion. The unaudited condensed consolidated financial statements of the Company as of March 31, 2018 and for the three months ended March 31, 2018 and 2017 , included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) in the U.S. have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the interim periods presented. All adjustments are of a normal nature, unless otherwise disclosed. The results of operations for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018 . These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2017 Annual Report.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Reclassifications Certain amounts in the prior years’ unaudited condensed consolidated financial statements have been reclassified to conform to the current year presentation. Other Current Liabilities Other current liabilities consisted of the following (in millions): March 31, 2018 December 31, 2017 RINs Obligation $ 5.2 $ 59.1 Other 13.9 14.6 Total $ 19.1 $ 73.7 The Company’s Renewable Identification Numbers (“RINs”) obligation (“RINs Obligation”) represents a liability for the purchase of RINs to satisfy the EPA requirement to blend biofuels into the fuel products it produces pursuant to the EPA’s RFS. RINs are assigned to biofuels produced in the U.S. as required by the EPA. The EPA sets annual quotas for the percentage of biofuels that must be blended into transportation fuels consumed in the U.S. and, as a producer of motor fuels from petroleum, the Company is required to blend biofuels into the fuel products it produces at a rate that will meet the EPA’s annual quota. To the extent the Company is unable to blend biofuels at that rate, it must purchase RINs in the open market to satisfy the annual requirement. The Company’s RINs Obligation is based on the amount of RINs it must purchase and the price of those RINs as of the balance sheet date. The Company uses the inventory model to account for RINs, measuring acquired RINs at weighted-average cost. The cost of RINs used each period is charged to cost of sales with cash inflows and outflows recorded in the operating cash flow section of the unaudited condensed consolidated statements of cash flows. The liability is calculated by multiplying the RINs shortage (based on actual results) by the period end RIN spot price. The Company recognizes an asset at the end of each reporting period in which it has generated RINs in excess of its RINs Obligation. The asset is initially recorded at cost at the time the Company acquires them and are subsequently revalued at the lower of cost or market as of the last day of each accounting period and the resulting adjustments are reflected in costs of sales for the period in the unaudited condensed consolidated statements of operations. The value of RINs in excess of the RINs Obligation, if any, would be reflected in other current assets on the condensed consolidated balance sheets. RINs generated in excess of the Company’s current RINs Obligation may be sold or held to offset future RINs Obligations. Any such sales of excess RINs are recorded in cost of sales in the unaudited condensed consolidated statements of operations. The assets and liabilities associated with our RINs Obligation are considered recurring fair value measurements. See Note 7 - “ Commitments and Contingencies ” for further information on the Company’s RINs Obligation. Restricted Cash The sale of the Superior Refinery resulted in restricted cash and was based upon the value of collateral under the Company’s debt agreements. Under the indentures governing the Company’s senior notes, proceeds from Asset Sales (as defined in the indentures) can only be used for, among other things, to repay, redeem or repurchase debt; to make certain acquisitions or investments; and to make capital expenditures. New Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which supersedes the lease accounting requirements in Accounting Standards Codification (“ASC”) Topic 840, Leases . ASU 2016-02 provides principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. In December 2017 and January 2018, the FASB released ASU 2017-13 and ASU 2018-01, respectively, which contain modifications to ASU 2016-02. The amendments in these standards are effective for fiscal years (including interim periods) beginning after December 15, 2018, with early adoption permitted and modified retrospective application required. As a result of adoption of ASU 2016-02, the Company anticipates it will recognize a right of use asset and lease liability on the adoption date. The Company plans to apply practical expedients provided in the standard that allow, amongst others, not to reassess contracts that commenced prior to the adoption. The Company also anticipates to elect a policy not to recognize right of use assets and lease liabilities related to short-term leases. The Company continues to evaluate its contracts and is gathering the necessary data to determine the financial impact of ASU 2016-02 on its consolidated financial statements and related disclosures. The Company is also evaluating its systems, processes, internal controls and technology requirements and solutions needed to comply with the requirements of this standard. While the Company cannot currently estimate the financial impact of ASU 2016-02 on its consolidated financial statements, the adoption is anticipated to result in an increase in both assets and liabilities related to its leases. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). ASU 2016-01 requires that (i) equity investments in unconsolidated entities that are not accounted for under the equity method of accounting generally be measured at fair value with changes recognized in net income (loss) and (ii) when the fair value option has been elected for financial liabilities, changes in fair value due to instrument-specific credit risk be recognized separately in other comprehensive income (loss). Additionally, ASU 2016-01 changes the presentation and disclosure requirements for financial instruments. In February 2018, the FASB issued ASU No. 2018-03, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2018-03”). ASU 2018-03 clarifies certain aspects of the guidance issued in ASU 2016-01. The adoption of ASU 2016-01 did not have an impact on the Company’s consolidated financial statements. On January 1, 2018, the Company adopted ASU No. 2014-09 , Revenue - Revenue from Contracts with Customers (Topic 606) (“ASC 606”) and all the related amendments to all contracts using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The adoption of ASC 606 did not have a material impact to our revenue recognition. See Note 3 - “ Revenue Recognition ” for further information.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition	3 Months Ended
	Mar. 31, 2018
Revenue Recognition [Abstract]
Revenue Recognition	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations, and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company is engaged in the production and marketing of crude oil-based specialty products including lubricating oils, solvents, waxes, synthetic lubricants and other products which comprise the specialty products segment. The Company is also engaged in the production of fuel and fuel related products including gasoline, diesel, jet fuel, asphalt and other products which comprise the fuel products segment. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. Excise and Sales Taxes The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities. Shipping and Handling Costs Shipping and handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are included in transportation expense. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as fulfillment activities rather than a separate distinct performance obligation. Cost of Obtaining Contracts The Company may incur incremental costs to obtain a sales contract, which under ASC 606 should be capitalized and amortized over the life of the contract. The Company has elected to apply the practical expedient in ASC 340-40-50-5 allowing the Company to expense these costs since the contracts are short-term in nature with a contract term of one year or less. Disaggregation of Revenue The following table reflects the disaggregation of revenue by major source (in millions): Three Months Ended March 31, 2018 2017 Sales by major source Standard specialty products $ 253.8 $ 267.9 Packaged and synthetic specialty products 68.0 69.3 Total specialty products $ 321.8 $ 337.2 Fuel and fuel related products $ 395.5 $ 506.1 Asphalt 33.2 43.2 Total fuel products $ 428.7 $ 549.3 Total sales $ 750.5 $ 886.5 Revenue is recognized when obligations under the terms of a contract with a customer are satisfied; recognition generally occurs with the transfer of control at a point in time. The contract with the customer states the final terms of the sale, including the description, quantity, and price of each product or service purchased. Payment is typically due in full between 30 days and 90 days of delivery or the start of the contract term, such that payment is typically collected 30 to 90 days subsequent to the satisfaction of performance obligations. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The expected costs associated with a product assurance warranty continues to be recognized as expense when products are sold. The Company does not offer promised services that could be considered warranties that are sold separately or provide a service in addition to assurance that the related product complies with agreed upon specifications. The Company establishes provisions based on the methods described in ASC 606 for estimated returns and warranties as variable consideration when determining the transaction price. Contract Balances Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606. The Company’s receivables from contracts with customers as of March 31, 2018 and December 31, 2017 was $240.9 million and $265.4 million , respectively. Transaction Price Allocated to Remaining Performance Obligations The Company’s product sales are short-term in nature with a contract term of one year or less. The Company has utilized the practical expedient in ASC 606-10-50-14 exempting the Company from disclosure of the transaction price allocated to remaining performance obligations if the performance obligation is part of a contract that has an original expected duration of one year or less. Additionally, each unit of product generally represents a separate performance obligation; therefore future volumes are wholly unsatisfied and disclosure of the transaction price allocated to remaining performance obligations is not required. There were no material differences under ASC 606 compared to ASC 605 for the three months ended March 31, 2018 .

Inventories

Inventories	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. An actual valuation of inventory under the LIFO method can be made only at the end of each year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs and are subject to the final year-end LIFO inventory valuation. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the lower of cost or market value. The replacement cost of these inventories, based on current market values, would have been $8.6 million and $4.6 million lower as of March 31, 2018 and December 31, 2017 , respectively. On March 31, 2017 and June 19, 2017, the Company sold inventory comprised of crude oil and refined products to Macquarie Energy North America Trading Inc. (“Macquarie”) under Supply and Offtake Agreements as described in Note 8 — “Inventory Financing Agreements” related to the Great Falls and Shreveport refineries, respectively. The crude oil remains in the legal title of Macquarie and is stored in the Company’s refinery storage tanks governed by storage agreements. Legal title to the crude oil passes to the Company at the storage tank outlet for processing into refined products. After processing, Macquarie takes title to the refined products stored in the Company’s storage tanks until sold to third parties. While title to certain inventories will reside with Macquarie, the Supply and Offtake Agreements are accounted for by the Company similar to a product financing arrangement; therefore, the inventories sold to Macquarie will continue to be included in the Company’s consolidated balance sheets until processed and sold to a third party. The Company is obligated to repurchase the inventory in certain scenarios. Inventories consist of the following (in millions): March 31, 2018 December 31, 2017 Titled Inventory Supply and Offtake Agreements (1) Total Titled Inventory Supply and Offtake Agreements (1) Total Raw materials $ 39.5 $ 25.1 $ 64.6 $ 42.0 $ 17.6 $ 59.6 Work in process 42.3 24.9 67.2 34.4 23.7 58.1 Finished goods 138.7 54.5 193.2 139.4 57.3 196.7 $ 220.5 $ 104.5 $ 325.0 $ 215.8 $ 98.6 $ 314.4 (1) Amounts represent LIFO value and do not necessarily represent the value of product financing. Refer to Note 8 - “Inventory Financing Agreements” for further information. Under the LIFO inventory method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of sales in years that inventory volumes decline as the result of charging cost of sales with LIFO inventory costs generated in prior periods. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior periods. Such write downs are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover. During the three months ended March 31, 2018 and March 31, 2017 , the Company recorded decreases of $3.1 million and $5.4 million , respectively, in cost of sales in the unaudited condensed consolidated statements of operations due to the lower of cost or market (“LCM”) valuation.

Discontinued Operations Discont

Discontinued Operations Discontinued Operations (Notes)	3 Months Ended
	Mar. 31, 2018
Discontinued operations [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Discontinued Operations On November 21, 2017, Calumet Operating, LLC, a Delaware limited liability company and a wholly-owned subsidiary of the Company, completed the sale to a subsidiary of Q’Max Solutions Inc. (“Q’Max”) of all of the issued and outstanding membership interests in Anchor, for total consideration of approximately $88.4 million (subject to further post-closing adjustments) including a base price of $50.0 million , $13.0 million to be paid at various times over the next two years for net working capital and other items, and 10% equity ownership in Fluid Holding Corp. (“FHC”), the parent company of Q’Max (the “Anchor Transaction”). Effective in its fourth quarter of 2017, the Company classified its results of operations for all periods presented to reflect Anchor as a discontinued operation and classified the assets and liabilities of Anchor as discontinued operations. Prior to being reported as discontinued operations, Anchor was included as its own reportable segment as oilfield services. As of March 31, 2018 and December 31, 2017 , the Company had a $14.5 million and a $15.1 million receivable respectively, in other accounts receivable in the consolidated balance sheet for the remaining payment of the base price and working capital. As of March 31, 2018 and December 31, 2017 , the Company had a $6.5 million and a $7.1 million receivable, respectively, in other noncurrent assets, net in the consolidated balance sheet for the remaining payment of working capital. The following table summarizes the results of discontinued operations for the periods presented (in millions): Three Months Ended March 31, 2018 2017 Sales $ — $ 50.9 Cost of sales — (40.9 ) Selling — (11.2 ) Other (1.9 ) (6.5 ) Net loss from discontinued operations before income taxes $ (1.9 ) $ (7.7 ) Income tax expense — — Net loss from discontinued operations net of income taxes $ (1.9 ) $ (7.7 )

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates	3 Months Ended
	Mar. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investment in unconsolidated affiliates	Investment In Unconsolidated Affiliates The following table summarizes the Company’s investments in unconsolidated affiliates (in millions): March 31, 2018 December 31, 2017 Investment Percent Ownership Investment Percent Ownership Pacific New Investment Limited $ 9.7 23.8 % $ 9.6 23.8 % Fluid Holding Corp. 25.4 10.0 % 25.4 10.0 % Total $ 35.1 $ 35.0 Pacific New Investment Limited and Shandong Hi-Speed Hainan Development Co., Ltd. In 2015, the Company and The Heritage Group (“Heritage Group”), a related party, formed Pacific New Investment Limited (“PACNIL”) for the purpose of investing in a joint venture with Shandong Hi-Speed Materials Group Corporation and China Construction Installation Engineering Co., Ltd. to construct, develop and operate a solvents refinery in mainland China. The joint venture is named Shandong Hi-Speed Hainan Development Co., Ltd. (“Hi-Speed”). The Company invested $4.8 million in June 2016 and $4.8 million in October 2016. Through the Company’s ownership of an equity interest in PACNIL, the Company owned an equity interest of approximately 6.0% in Hi-Speed. The Company accounts for its ownership in PACNIL under the equity method of accounting. PACNIL formally notified Hi-Speed that it wishes to exit its investment in Hi-Speed. The Company and PACNIL believe they will fully recover their investment in Hi-Speed. Fluid Holding Corp. In connection with the Anchor Transaction, the Company received an investment in FHC as part of the total consideration for Anchor. FHC provides oilfield services and products to customers globally. The Company accounts for its ownership in FHC under the cost method of accounting. Biosyn Holdings, LLC and Biosynthetic Technologies In 2018, the Company and Heritage Group formed Biosyn Holdings, LLC (“Biosyn”) for the purpose of acquiring Biosynthetic Technologies, LLC (“Biosynthetic Technologies”), a startup company which developed an intellectual property portfolio for the manufacture of renewable-based and biodegradable esters. The Company incurred approximately $4.0 million in related expenditures. The Company, through Biosyn, intends to explore a range of alternatives to maximize the value of the acquired intellectual property. This could include internal or external licensing or the sale of the technology for applications across a diverse portfolio of products and solutions in a variety of end-markets. The Company is designing a commercial scale test at its existing esters manufacturing plant in Missouri. The Company accounts for its ownership in Biosyn under the equity method of accounting.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies From time to time, the Company is a party to certain claims and litigation incidental to its business, including claims made by various regulatory and taxation authorities, such as the EPA, various state environmental regulatory bodies, the Internal Revenue Service, various state and local departments of revenue and the U.S. Occupational Safety and Health Administration (“OSHA”), as the result of audits or reviews of the Company’s business. In addition, the Company has property, business interruption, general liability and various other insurance policies that may result in certain losses or expenditures being reimbursed to the Company. Environmental The Company conducts crude oil and specialty hydrocarbon refining, blending and terminal operations, and such activities are subject to stringent federal, state, regional and local laws and regulations governing worker health and safety, the discharge of materials into the environment and environmental protection. These laws and regulations impose obligations that are applicable to the Company’s operations, such as requiring the acquisition of permits to conduct regulated activities, restricting the manner in which the Company may release materials into the environment, requiring remedial activities or capital expenditures to mitigate pollution from former or current operations, requiring the application of specific health and safety criteria addressing worker protection and imposing substantial liabilities for pollution resulting from its operations. Failure to comply with these laws and regulations may result in the assessment of sanctions, including administrative, civil and criminal penalties; the imposition of investigatory, remedial or corrective action obligations or the incurrence of capital expenditures; the occurrence of delays in the permitting, development or expansion of projects and the issuance of injunctive relief limiting or prohibiting Company activities. Moreover, certain of these laws impose joint and several, strict liability for costs required to remediate and restore sites where petroleum hydrocarbons, wastes or other materials have been released or disposed. In addition, new laws and regulations, new interpretations of existing laws and regulations, increased governmental enforcement or other developments, some of which legal requirements are discussed below, could significantly increase the Company’s operational or compliance expenditures. Remediation of subsurface contamination is in process at certain of the Company’s refinery sites and is being overseen by the appropriate state agencies. Based on current investigative and remedial activities, the Company believes that the soil and groundwater contamination at these refineries can be controlled or remediated without having a material adverse effect on the Company’s financial condition. However, such costs are often unpredictable and, therefore, there can be no assurance that the future costs will not become material. Great Falls Refinery In connection with the acquisition of the Great Falls refinery from Connacher Oil and Gas Limited (“Connacher”), the Company became a party to an existing 2002 Refinery Initiative Consent Decree (the “Great Falls Consent Decree”) with the EPA and the Montana Department of Environmental Quality (the “MDEQ”). The material obligations imposed by the Great Falls Consent Decree have been completed. On September 27, 2012, Montana Refining Company, Inc. received a final Corrective Action Order on Consent, replacing the refinery’s previously held hazardous waste permit. This Corrective Action Order on Consent governs the investigation and remediation of contamination at the Great Falls refinery. The Company believes the majority of damages related to such contamination at the Great Falls refinery are covered by a contractual indemnity provided by HollyFrontier Corporation (“Holly”), the owner and operator of the Great Falls refinery prior to its acquisition by Connacher, under an asset purchase agreement between Holly and Connacher, pursuant to which Connacher acquired the Great Falls refinery. Under this asset purchase agreement, Holly agreed to indemnify Connacher and Montana Refining Company, Inc., subject to timely notification, certain conditions and certain monetary baskets and caps, for environmental conditions arising under Holly’s ownership and operation of the Great Falls refinery and existing as of the date of sale to Connacher. During 2014, Holly provided the Company a notice challenging the Company’s position that Holly is obligated to indemnify the Company’s remediation expenses for environmental conditions to the extent arising under Holly’s ownership and operation of the refinery and existing as of the date of sale to Connacher, which expenditures totaled approximately $17.0 million as of March 31, 2018 , of which $14.6 million was capitalized into the cost of the Company’s recently completed refinery expansion project and $2.4 million was expensed. The Company continues to believe that Holly is responsible to indemnify the Company for these remediation expenses disputed by Holly and on September 22, 2015, the Company initiated a lawsuit against Holly and the sellers of the Great Falls refinery under the asset purchase agreement. On November 24, 2015, Holly and the sellers of the Great Falls refinery under the asset purchase agreement filed a motion to dismiss the case pending arbitration. On February 10, 2016, the court ordered that all of the claims be addressed in arbitration. The first phase of the arbitration is scheduled for July 2018. In the event the Company is unsuccessful in the legal dispute with Holly, the Company will be responsible for the remediation expenses. The Company expects that it may incur costs to remediate other environmental conditions at the Great Falls refinery; however, the costs cannot be estimated at this time. The Company believes at this time that these other costs it may incur will not be material to its financial position or results of operations. Renewable Identification Numbers Obligation In March 2018, the EPA granted the Company’s fuel products refineries a “small refinery exemption” under the RFS for the compliance year 2017, as provided for under the federal Clean Air Act, as amended (“CAA”). In granting those exemptions, the EPA in consultation with the Department of Energy determined that for the compliance year 2017, compliance with the RFS would represent a “disproportionate economic hardship” for these small refineries. In February, 2017 and in May, 2017, the EPA granted certain of the Company’s refineries a “small refinery exemption” under the RFS for the compliance year 2016, as provided for under the CAA. In granting those exemptions, the EPA in consultation with the Department of Energy determined that for the compliance year 2016, compliance with the RFS would represent a “disproportionate economic hardship” for these small refineries. The RINs exemption resulted in a decrease in the RINs Obligation and is charged to cost of sales in the unaudited condensed consolidated statement of operations with the exception of the March 31, 2018 portion related to the Superior Refinery which is charged to other (income) expense within operating income in the unaudited condensed consolidated statement of operations. As of March 31, 2018 and December 31, 2017 , the Company had a RINs Obligation of $5.2 million and $59.1 million , respectively. Occupational Health and Safety The Company is subject to various laws and regulations relating to occupational health and safety, including the federal Occupational Safety and Health Act and comparable state laws. These laws and regulations strictly govern the protection of the health and safety of employees. In addition, OSHA’s hazard communication standard requires that information be maintained about hazardous materials used or produced in the Company’s operations and that this information be provided to employees, contractors, state and local government authorities and customers. The Company maintains safety and training programs as part of its ongoing efforts to promote compliance with applicable laws and regulations. The Company conducts periodic audits of Process Safety Management (“PSM”) systems at each of its locations subject to the PSM standard. The Company’s compliance with applicable health and safety laws and regulations has required, and continues to require, substantial expenditures. Changes in occupational safety and health laws and regulations or a finding of non-compliance with current laws and regulations could result in additional capital expenditures or operating expenses, as well as civil penalties and, in the event of a serious injury or fatality, criminal charges. In the first quarter of 2011, OSHA conducted an inspection of the Cotton Valley refinery’s PSM program. On March 14, 2011 , OSHA issued a Citation and Notification of Penalty (the “Cotton Valley Citation”) to the Company as a result of the Cotton Valley inspection, which included a proposed penalty amount of $0.2 million . The Company has contested the Cotton Valley Citation and the parties have reached a tentative settlement with OSHA on the matter, which the Company does not believe will have a material adverse effect on its financial position or results of operations. Legal Proceedings The Company is subject to claims and litigation arising in the normal course of its business. The Company has recorded accruals with respect to certain of these matters, where appropriate, that are reflected in the unaudited condensed consolidated financial statements but are not individually considered material. For other matters, the Company has not recorded accruals because it has not yet determined that a loss is probable or because the amount of loss cannot be reasonably estimated. While the ultimate outcome of claims and litigation currently pending cannot be determined, the Company currently does not expect that these proceedings and claims, individually or in the aggregate (including matters for which the Company has recorded accruals), will have a material adverse effect on its financial position, results of operations or cash flows. The outcome of any litigation is inherently uncertain, however, and if decided adversely to the Company, or if the Company determines that settlement of particular litigation is appropriate, the Company may be subject to liability that could have a material adverse effect on its financial position, results of operations or cash flows. Standby Letters of Credit The Company has agreements with various financial institutions for standby letters of credit, which have been issued primarily to vendors. As of March 31, 2018 and December 31, 2017 , the Company had outstanding standby letters of credit of $39.6 million and $67.3 million , respectively, under its revolving credit facility. Refer to Note 9 - “ Long-Term Debt ” for additional information regarding the Company’s revolving credit facility. At March 31, 2018 and December 31, 2017 , the maximum amount of letters of credit the Company could issue under its revolving credit facility was subject to borrowing base limitations, with a maximum letter of credit sublimit equal to $300.0 million and $600.0 million , respectively, which amount may be increased with the consent of the Agent (as defined in the revolving credit facility agreement) to 90% of revolver commitments then in effect ( $600.0 million and $900.0 million at March 31, 2018 and December 31, 2017 , respectively).

Inventory Financing Agreement

Inventory Financing Agreement	3 Months Ended
	Mar. 31, 2018
Other Commitments [Abstract]
Inventory Financing Agreement	Inventory Financing Agreements On March 31, 2017 , the Company entered into several agreements with Macquarie to support the operations of the Great Falls refinery (the “Great Falls Supply and Offtake Agreements”). The Great Falls Supply and Offtake Agreements expire on September 30, 2019 . On July 27, 2017, the Company amended the Great Falls Supply and Offtake Agreements to provide Macquarie the option to terminate the Great Falls Supply and Offtake Agreements with nine months’ notice any time prior to June 2019. On June 19, 2017, the Company entered into several agreements with Macquarie to support the operations of the Shreveport refinery (the “Shreveport Supply and Offtake Agreements”, and together with the Great Falls Supply and Offtake Agreements, the “Supply and Offtake Agreements”). The Shreveport Supply and Offtake Agreements expire on June 30, 2020; however, Macquarie has the option to terminate the Shreveport Supply and Offtake Agreements with nine months’ notice any time prior to June 2019. During the terms of the Supply and Offtake Agreements, the Company may purchase crude oil from Macquarie or one of its affiliates. Per the Supply and Offtake Agreements, Macquarie will provide up to 30,000 barrels per day of crude oil to the Great Falls refinery and 60,000 barrels per day of crude oil to the Shreveport refinery. The Company agreed to purchase the crude oil on a just-in-time basis to support the production operations at the Great Falls and Shreveport refineries. Additionally, the Company agreed to sell, and Macquarie agreed to buy, at market prices, refined products produced at the Great Falls and Shreveport refineries. For Shreveport, finished products consisting of finished fuel products (other than jet fuel), lubricants and waxes, Macquarie may (but is not required to) sell such products to the sales intermediation party (“SIP”), and the SIP may (but is not required to) sell such products to Shreveport, as applicable, for sale in turn to third parties. For jet fuel and certain intermediate products, Macquarie may (but is not required to) sell such products to Shreveport for sale thereby to third parties. The Company will then repurchase the refined products from Macquarie or the SIP prior to selling the refined products to third parties. The Supply and Offtake Agreements are subject to minimum and maximum inventory levels. The agreements also provide for the lease to Macquarie of crude oil and certain refined product storage tanks located at the Great Falls and Shreveport refineries and certain offsite locations. Following expiration or termination of the agreements, Macquarie has the option to require the Company to purchase the crude oil and refined product inventories then owned by Macquarie and located at the leased storage tanks at then current market prices. In addition, barrels owned by the Company are pledged as collateral to support the Deferred Payment Arrangement (defined below) obligations under these agreements. While title to certain inventories will reside with Macquarie, the Supply and Offtake Agreements are accounted for by the Company similar to a product financing arrangement; therefore, the inventories sold to Macquarie will continue to be included in the Company’s condensed consolidated balance sheets until processed and sold to a third party. Each reporting period, the Company will record liabilities in an amount equal to the amount the Company expects to pay to repurchase the inventory held by Macquarie based on market prices at the termination date included in obligations under inventory financing agreements in the condensed consolidated balance sheets. The Company has determined that the redemption feature on the initially recognized liabilities related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for these embedded derivatives at fair value with changes in the fair value, if any, recorded in gain (loss) on derivative instruments in the Company’s unaudited condensed consolidated statements of operations. For more information on the valuation of the associated derivatives, see Note 10 - “ Derivatives ” and Note 11 - “ Fair Value Measurements .” The embedded derivatives will be recorded in obligations under inventory financing agreements on the condensed consolidated balance sheets. The cash flow impact of the embedded derivatives will be classified as a change in derivative activity in the financing activities section in the unaudited condensed consolidated statements of cash flows. For the three months ended March 31, 2018 , the Company incurred $1.7 million for financing costs related to the Supply and Offtake Agreements and is included in interest expense in the Company’s unaudited condensed consolidated statements of operations. The Company incurred no financing costs for the three months ended March 31, 2017 . The Company has provided collateral of $4.2 million related to the initial purchase of the Great Falls and Shreveport inventory to cover credit risk for future crude oil deliveries and potential liquidation risk if Macquarie exercises its rights and sells the inventory to third parties. The collateral was recorded as a reduction to the obligations under inventory financing agreements pursuant to a master netting agreement. The Supply and Offtake Agreements also include a deferred payment arrangement (“Deferred Payment Arrangement”) whereby the Company can defer payments on just-in-time crude oil purchases from Macquarie owed under the agreements up to the value of the collateral provided ( 90% of the collateral inventory). The deferred amounts under the deferred payment arrangement will bear interest at a rate equal to LIBOR plus 3.25% per annum for both Shreveport and Great Falls. Amounts outstanding under the Deferred Payment Arrangement are included in obligations under inventory financing agreements in the Company’s condensed consolidated balance sheets. Changes in the amount outstanding under the Deferred Payment Arrangement are included within cash flows from financing activities on the unaudited condensed consolidated statements of cash flows. As of March 31, 2018 and December 31, 2017 , the capacity of the Deferred Payment Arrangement was $15.9 million and $17.8 million , respectively, and the Company had $15.9 million and $11.3 million deferred payments outstanding, respectively. In addition to the Deferred Payment Arrangement, Macquarie advanced the Company an additional $5.0 million as of March 31, 2018 .

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following (in millions): March 31, 2018 December 31, 2017 Borrowings under third amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2023, weighted average interest rate of 5.2% and 8.4% for the three months ended March 31, 2018 and year ended December 31, 2017, respectively. $ — $ 0.2 Borrowings under 2021 Secured Notes, interest at a fixed rate of 11.5%, interest payments semiannually, borrowings due January 2021, effective interest rate of 12.3% for the three months ended March 31, 2018 and the year ended December 31, 2017. 400.0 400.0 Borrowings under 2021 Notes, interest at a fixed rate of 6.5%, interest payments semiannually, borrowings due April 2021, effective interest rate of 6.8% for each the three months ended March 31, 2018 and the year ended December 31, 2017. 900.0 900.0 Borrowings under 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.0% for each the three months ended March 31, 2018 and the year ended December 31, 2017. (1) 351.9 352.1 Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.0% for each the three months ended March 31, 2018 and the year ended December 31, 2017. 325.0 325.0 Other 6.3 6.6 Capital lease obligations, at various interest rates, interest and principal payments monthly through November 2034. 43.7 44.0 Less unamortized debt issuance costs (2) (26.4 ) (25.9 ) Less unamortized discounts (9.1 ) (9.7 ) Total long-term debt $ 1,991.4 $ 1,992.3 Less current portion of long-term debt (3) 392.6 354.1 $ 1,598.8 $ 1,638.2 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.9 million and $2.1 million as of March 31, 2018 and December 31, 2017 , respectively. (2) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.6 million and $21.8 million at March 31, 2018 and December 31, 2017 , respectively. (3) The Company redeemed all of the 2021 Secured Notes in April 2018. As a result of the redemptions, the 2021 Secured Notes less unamortized debt discount and unamortized debt issuance costs are classified in current portion of long-term debt in the unaudited condensed consolidated balance sheet as of March 31, 2018. Senior Notes 11.50% Senior Secured Notes (the “2021 Secured Notes”) On April 20, 2016 , the Company issued and sold $400.0 million in aggregate principal amount of 11.50% Senior Secured Notes due January 15, 2021 , in a private placement pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), to eligible purchasers at a discounted price of 98.273 percent of par. Subject to certain exceptions, the 2021 Secured Notes were secured by a lien on all of the fixed assets that secure the Company’s obligations under its secured hedge agreements, including certain present and future real property, fixtures and equipment; all U.S. registered patents and patent license rights, trademarks and trademark license rights, copyrights and copyright license rights and trade secrets; chattel paper, documents and instruments; certain cash deposits in the property, plant and equipment proceeds account; certain books and records; and all accessions and proceeds of any of the foregoing. The Company received net proceeds of approximately $382.5 million net of discount, initial purchasers’ fees and estimated expenses, which it used to repay borrowings outstanding under its revolving credit facility and for general partnership purposes, including planned capital expenditures at its facilities and working capital. Interest on the 2021 Secured Notes was paid semiannually in arrears on January 15 and July 15 of each year, beginning on July 15, 2016. The Company redeemed all of the 2021 Secured Notes in April 2018. See Note 14 - “ Subsequent Events ” for further discussion. 2021 Secured Notes, 2021 Notes, 2022 Notes and 2023 Notes In accordance with SEC Rule 3-10 of Regulation S-X, unaudited condensed consolidated financial statements of non-guarantors are not required. The Company has no assets or operations independent of its subsidiaries. Obligations under its 2021, 2022 and 2023 Notes are fully and unconditionally and jointly and severally guaranteed on a senior unsecured basis by the Company’s current 100%-owned operating subsidiaries and certain of the Company’s future operating subsidiaries, with the exception of the Company’s “minor” subsidiaries (as defined by Rule 3-10 of Regulation S-X), including Calumet Finance Corp. (100%-owned Delaware corporation that was organized for the sole purpose of being a co-issuer of certain of the Company’s indebtedness, including the 2021 Secured, 2021, 2022 and 2023 Notes). There are no significant restrictions on the ability of the Company or subsidiary guarantors for the Company to obtain funds from its subsidiary guarantors by dividend or loan. None of the subsidiary guarantors’ assets represent restricted assets pursuant to SEC Rule 4-08(e)(3) of Regulation S-X. The 2021 Secured, 2021, 2022 and 2023 Notes are subject to certain automatic customary releases, including the sale, disposition or transfer of capital stock or substantially all of the assets of a subsidiary guarantor, designation of a subsidiary guarantor as unrestricted in accordance with the applicable indenture, exercise of legal defeasance option or covenant defeasance option, liquidation or dissolution of the subsidiary guarantor and a subsidiary guarantor ceases to both guarantee other Company debt and to be an obligor under the revolving credit facility. The Company’s operating subsidiaries may not sell or otherwise dispose of all or substantially all of their properties or assets to, or consolidate with or merge into, another company if such a sale would cause a default under the indentures governing the 2021 Secured, 2021, 2022 and 2023 Notes. The indentures governing the 2021 Secured, 2021, 2022 and 2023 Notes contain covenants that, among other things, restrict the Company’s ability and the ability of certain of the Company’s subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Company’s common units or redeem or repurchase its subordinated debt or, in the case of the 2021 Secured Notes, its unsecured notes; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (vii) consolidate, merge or transfer all or substantially all of the Company’s assets; (viii) engage in transactions with affiliates and (ix) create unrestricted subsidiaries. These covenants are subject to important exceptions and qualifications. At any time when the 2021 Secured, 2021, 2022 and 2023 Notes are rated investment grade by either Moody’s Investors Service, Inc. (“Moody’s”) or S&P Global Ratings (“S&P”) and no Default or Event of Default, each as defined in the indentures governing the 2021 Secured, 2021, 2022 and 2023 Notes, has occurred and is continuing, many of these covenants will be suspended. As of March 31, 2018 , the Company’s Fixed Charge Coverage Ratio (as defined in the indentures governing the 2021 Secured, 2021, 2022 and 2023 Notes) was 1.7 to 1.0. As of March 31, 2018 , the Company was in compliance with all covenants under the indentures governing the 2021 Secured, 2021, 2022 and 2023 Notes. Third Amended and Restated Senior Secured Revolving Credit Facility On February 23, 2018 , the Company entered into a third amended and restated senior secured revolving credit facility which provides maximum availability of credit under the revolving credit facility of $600.0 million , subject to borrowing base limitations, and includes a $500.0 million incremental uncommitted expansion feature. The revolving credit facility includes a $25.0 million senior secured first loaned in and last to be repaid out (“FILO”) revolving credit facility limited by a FILO borrowing base calculation. The FILO commitment reduces ratably each quarter starting in November 2019 and ending in August 2021. The reductions in FILO commitments covert to revolving credit facility base commitments over the same period. Lenders under the revolving credit facility have a first priority lien on, among other things, the Company’s accounts receivable and inventory and substantially all of its cash. The revolving credit facility, which is the Company’s primary source of liquidity for cash needs in excess of cash generated from operations, matures in February 2023 and bears interest at a rate equal to prime plus a basis points margin or LIBOR plus a basis points margin, at the Company’s option. The margin can fluctuate quarterly based on the Company’s average availability for additional borrowings under the revolving credit facility in the preceding calendar quarter as follows: Base Loans FILO Loans Quarterly Average Availability Percentage Prime Rate Margin LIBOR Rate Margin Prime Rate Margin LIBOR Rate Margin ≥ 66% 0.50% 1.50% 1.50% 2.50% ≥ 33% and < 66% 0.75% 1.75% 1.75% 2.75% < 33% 1.00% 2.00% 2.00% 3.00% As of March 31, 2018 , the margin was 50 basis points for prime rate based revolver loans, 150 basis points for LIBOR based revolver loans, 150 basis points for prime rate based FILO loans and 250 basis points for LIBOR based FILO loans. In addition, if the Leverage Ratio (as defined in the revolving credit facility agreement) is less than 5.5 to 1.0 for any four fiscal quarter period ending on or after August 23, 2018 , then, after such fiscal quarter, the margins otherwise applicable will be reduced by 25 basis points. Letters of credit issued under the revolving credit facility accrue fees at a rate equal to the margin (measured in basis points) applicable to LIBOR revolver loans. In addition to paying interest quarterly on outstanding borrowings under the revolving credit facility, the Company is required to pay a commitment fee to the lenders under the revolving credit facility with respect to the unutilized commitments thereunder at a rate equal to 0.250% or 0.375% per annum depending on the average daily available unused borrowing capacity for the preceding month. The Company also pays a customary letter of credit fee, including a fronting fee of 0.125% per annum of the stated amount of each outstanding letter of credit, and customary agency fees. In addition, the revolving credit facility contains various covenants that limit, among other things, the Company’s ability to: incur indebtedness; grant liens; dispose of certain assets; make certain acquisitions and investments; redeem or prepay other debt or make other restricted payments such as distributions to unitholders; enter into transactions with affiliates; and enter into a merger, consolidation or sale of assets. Further, the revolving credit facility contains one springing financial covenant: if the availability of loans under the revolving credit facility falls below the sum of the amount of FILO Loans outstanding plus the greater of (i) 10% of the Borrowing Base (as defined in the revolving credit facility agreement) and (ii) $35 million (which amount is subject to increase in proportion to revolving commitment increases), the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the revolving credit facility agreement) of at least 1.0 to 1.0. As of March 31, 2018 , the Company was in compliance with all covenants under the revolving credit facility. Maturities of Long-Term Debt As of March 31, 2018 , principal payments on debt obligations and future minimum rentals on capital lease obligations are as follows (in millions): Year Maturity 2018 $ 403.4 2019 2.8 2020 2.4 2021 903.3 2022 351.2 Thereafter 361.9 Total $ 2,025.0

Derivatives

Derivatives	3 Months Ended
	Mar. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Derivatives The Company is exposed to price risks due to fluctuations in the price of crude oil, refined products (primarily in the Company’s fuel products segment), natural gas and precious metals. The Company uses various strategies to reduce its exposure to commodity price risk. The strategies to reduce the Company’s risk utilize both physical forward contracts and financially settled derivative instruments, such as swaps, collars, options and futures, to attempt to reduce the Company’s exposure with respect to: • crude oil purchases and sales; • fuel product sales and purchases; • natural gas purchases; • precious metals purchases; and • fluctuations in the value of crude oil between geographic regions and between the different types of crude oil such as New York Mercantile Exchange West Texas Intermediate (“NYMEX WTI”), Light Louisiana Sweet (“LLS”), Western Canadian Select (“WCS”), Mixed Sweet Blend (“MSW”) and ICE Brent (“Brent”). The Company manages its exposure to commodity markets, credit, volumetric and liquidity risks to manage its costs and volatility of cash flows as conditions warrant or opportunities become available. These risks may be managed in a variety of ways that may include the use of derivative instruments. Derivative instruments may be used for the purpose of mitigating risks associated with an asset, liability and anticipated future transactions and the changes in fair value of the Company’s derivative instruments will affect its earnings and cash flows; however, such changes should be offset by price or rate changes related to the underlying commodity or financial transaction that is part of the risk management strategy. The Company does not speculate with derivative instruments or other contractual arrangements that are not associated with its business objectives. Speculation is defined as increasing the Company’s natural position above the maximum position of its physical assets or trading in commodities, currencies or other risk bearing assets that are not associated with the Company’s business activities and objectives. The Company’s positions are monitored routinely by a risk management committee to ensure compliance with its stated risk management policy and documented risk management strategies. All strategies are reviewed on an ongoing basis by the Company’s risk management committee, which will add, remove or revise strategies in anticipation of changes in market conditions and/or its risk profiles. Such changes in strategies are to position the Company in relation to its risk exposures in an attempt to capture market opportunities as they arise. The Company is obligated to repurchase crude oil and refined products from Macquarie at the termination of the Supply and Offtake Agreements in certain scenarios. The Company has determined that the redemption feature on the initially recognized liability related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for this embedded derivative at fair value with changes in the fair value, if any, recorded in gain (loss) on derivative instruments in the Company’s unaudited condensed consolidated statement of operations. The Company recognizes all derivative instruments at their fair values (see Note 11 - “ Fair Value Measurements ”) as either current assets or current liabilities in the condensed consolidated balance sheets. Fair value includes any premiums paid or received and unrealized gains and losses. Fair value does not include any amounts receivable from or payable to counterparties, or collateral provided to counterparties. Derivative asset and liability amounts with the same counterparty are netted against each other for financial reporting purposes. The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative assets in the Company’s condensed consolidated balance sheets (in millions): March 31, 2018 December 31, 2017 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Crude oil swaps Derivative assets $ — $ — $ — $ 0.3 $ (0.3 ) $ — Crude oil percentage basis swaps Derivative assets 0.5 (0.4 ) 0.1 — — — Diesel percentage basis crack spread swap Derivative assets 0.3 (0.4 ) (0.1 ) — — — Total derivative instruments $ 0.8 $ (0.8 ) $ — $ 0.3 $ (0.3 ) $ — The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative liabilities in the Company’s condensed consolidated balance sheets (in millions): March 31, 2018 December 31, 2017 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ (8.3 ) $ — $ (8.3 ) $ (4.4 ) $ — $ (4.4 ) Crude oil swaps Derivative liabilities — — — — 0.3 0.3 Crude oil percentage basis swaps Derivative liabilities (0.2 ) 0.4 0.2 — — — Gasoline swaps Derivative liabilities — — — (0.2 ) — (0.2 ) Gasoline crack spread swaps Derivative liabilities — — — (1.8 ) — (1.8 ) Diesel swaps Derivative liabilities — — — (0.2 ) — (0.2 ) Diesel crack spread swaps Derivative liabilities — — — (4.1 ) — (4.1 ) Diesel percentage basis crack spread swaps Derivative liabilities (0.7 ) 0.4 (0.3 ) — — — Total derivative instruments $ (9.2 ) $ 0.8 $ (8.4 ) $ (10.7 ) $ 0.3 $ (10.4 ) The Company is exposed to credit risk in the event of nonperformance by its counterparties on these derivative transactions. The Company does not expect nonperformance on any derivative instruments, however, no assurances can be provided. The Company’s credit exposure related to these derivative instruments is represented by the fair value of contracts reported as derivative assets. As of March 31, 2018 , the Company had one counterparty in which the derivatives held were net assets of an immaterial amount. As of December 31, 2017 , the Company had no counterparty in which the derivatives held were net assets. To manage credit risk, the Company selects and periodically reviews counterparties based on credit ratings. The Company primarily executes its derivative instruments with large financial institutions that have ratings of at least A3 and BBB+ by Moody’s and S&P, respectively. In the event of default, the Company would potentially be subject to losses on derivative instruments with mark-to-market gains. The Company requires collateral from its counterparties when the fair value of the derivatives exceeds agreed-upon thresholds in its master derivative contracts with these counterparties. No such collateral was held by the Company as of March 31, 2018 or December 31, 2017 . Collateral received from counterparties is reported in other current liabilities, and collateral held by counterparties is reported in prepaid expenses and other current assets on the Company’s condensed consolidated balance sheets and is not netted against derivative assets or liabilities. Any outstanding collateral is released to the Company upon settlement of the related derivative instrument liability. As of March 31, 2018 and December 31, 2017 , the Company had provided no collateral to its counterparties. Certain of the Company’s outstanding derivative instruments are subject to credit support agreements with the applicable counterparties which contain provisions setting certain credit thresholds above which the Company may be required to post agreed-upon collateral, such as cash or letters of credit, with the counterparty to the extent that the Company’s mark-to-market net liability, if any, on all outstanding derivatives exceeds the credit threshold amount per such credit support agreement. The majority of the credit support agreements covering the Company’s outstanding derivative instruments also contain a general provision stating that if the Company experiences a material adverse change in its business, in the reasonable discretion of the counterparty, the Company’s credit threshold could be lowered by such counterparty. The Company does not expect that it will experience a material adverse change in its business. The cash flow impact of the Company’s derivative activities is classified primarily as a change in derivative activity in the operating activities section in the unaudited condensed consolidated statements of cash flows. Derivative Instruments Not Designated as Hedges For derivative instruments not designated as hedges, the change in fair value of the asset or liability for the period is recorded to gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. Upon the settlement of a derivative not designated as a hedge, the gain or loss at settlement is recorded to gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. The Company has entered into crude oil basis swaps that do not qualify as cash flow hedges for accounting purposes as they were not entered into simultaneously with a corresponding NYMEX WTI derivative contract. Additionally, the Company has entered into gasoline swaps, diesel swaps and certain other crude oil swaps that do not qualify as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the Company’s crude oil and natural gas purchases and gasoline and diesel sales. The Company recorded the following gains (losses) in its unaudited condensed consolidated statements of operations, related to its derivative instruments not designated as hedges (in millions): Type of Derivative Amount of Realized Loss Recognized in Gain (Loss) on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain (Loss) on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2018 2017 2018 2017 Specialty products segment: Natural gas swaps $ — $ (0.7 ) $ — $ (0.9 ) Fuel products segment: Inventory financing obligation — — (4.0 ) — Crude oil swaps — (0.4 ) (0.3 ) (3.1 ) Crude oil basis swaps — (0.9 ) — 6.1 Crude oil percentage basis swaps — (0.1 ) 0.3 1.0 Gasoline swaps — — 0.2 — Gasoline crack spread swaps (1.0 ) (1.6 ) 1.8 4.8 2/1/1 crack spread swaps — (0.9 ) — — Diesel swaps — — 0.2 — Diesel crack spread swaps (1.1 ) (0.3 ) 4.2 2.7 Diesel percentage basis crack spread swaps — — (0.4 ) — Total $ (2.1 ) $ (4.9 ) $ 2.0 $ 10.6 Derivative Positions — Fuel Products Segment Crude Oil Swap Contracts At December 31, 2017 , the Company had the following derivatives related to crude oil purchases in its fuel products segment, none of which are designated as hedges: Crude Oil Swap Contracts by Expiration Dates Barrels Purchased BPD Average Swap First Quarter 2018 28,000 311 $ 48.25 Total 28,000 Average price $ 48.25 Crude Oil Percentage Basis Swap Contracts The Company has entered into derivative instruments to secure a percentage differential of WCS crude oil to NYMEX WTI. At March 31, 2018 , the Company had the following derivatives related to crude oil percentage basis swaps in its fuel products segment, none of which are designated as hedges: Crude Oil Percentage Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Fixed Percentage of NYMEX WTI First Quarter 2019 180,000 2,000 65.25 % Second Quarter 2019 182,000 2,000 65.25 % Third Quarter 2019 184,000 2,000 65.25 % Fourth Quarter 2019 184,000 2,000 65.25 % Total 730,000 Average percentage 65.25 % Gasoline Crack Spread Swap Contracts At December 31, 2017 , the Company had the following derivatives related to gasoline crack spread sales in its fuel products segment, none of which are designated as hedges: Gasoline Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 826,000 9,178 $ 12.27 Total 826,000 Average price $ 12.27 Gasoline Swap Contracts At December 31, 2017 , the Company had the following derivatives related to gasoline swap sales in its fuel products segment, none of which are designated as hedges: Gasoline Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 14,000 156 $ 61.35 Total 14,000 Average price $ 61.35 Diesel Crack Spread Swap Contracts At December 31, 2017 , the Company had the following derivatives related to diesel crack spread sales in its fuel products segment, none of which are designated as hedges: Diesel Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 826,000 9,178 $ 17.58 Total 826,000 Average price $ 17.58 Diesel Swap Contracts At December 31, 2017 , the Company had the following derivatives related to diesel swap sales in its fuel products segment, none of which are designated as hedges: Diesel Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 14,000 156 $ 66.35 Total 14,000 Average price $ 66.35 Diesel Percentage Basis Crack Spread Swap Contracts The Company has entered into crack spread derivative instruments to secure a fixed percentage of gross profit on diesel in excess of the floating value of NYMEX WTI crude oil. At March 31, 2018 , the Company had the following derivatives related to diesel percent basis crack spread swap sales in its fuel products segment, none of which are designated as hedges: Diesel Percentage Basis Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Fixed Percentage of NYMEX WTI First Quarter 2019 180,000 2,000 137.28 % Second Quarter 2019 182,000 2,000 137.28 % Third Quarter 2019 184,000 2,000 137.28 % Fourth Quarter 2019 184,000 2,000 137.28 % Total 730,000 Average percentage 137.28 %

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. Recurring Fair Value Measurements Derivative Assets and Liabilities Derivative instruments are reported in the accompanying unaudited condensed consolidated financial statements at fair value. The Company’s derivative instruments consist of over-the-counter (“OTC”) contracts, which are not traded on a public exchange. Substantially all of the Company’s derivative instruments are with counterparties that have long-term credit ratings of at least A3 and BBB+ by Moody’s and S&P, respectively. Commodity derivative instruments are measured at fair value using a market approach. To estimate the fair values of the Company’s commodity derivative instruments, the Company uses the forward rate, the strike price, contractual notional amounts, the risk free rate of return and contract maturity. Various analytical tests are performed to validate the counterparty data. The fair values of the Company’s derivative instruments are adjusted for nonperformance risk and creditworthiness of the counterparty through the Company’s credit valuation adjustment (“CVA”). The CVA is calculated at the counterparty level utilizing the fair value exposure at each payment date and applying a weighted probability of the appropriate survival and marginal default percentages. The Company uses the counterparty’s marginal default rate and the Company’s survival rate when the Company is in a net asset position at the payment date and uses the Company’s marginal default rate and the counterparty’s survival rate when the Company is in a net liability position at the payment date. As a result of applying the applicable CVA at March 31, 2018 , the Company’s net assets and liabilities were impacted by an immaterial amount. As a result of applying the CVA at December 31, 2017 , the Company’s net liabilities were reduced by an immaterial amount. Observable inputs utilized to estimate the fair values of the Company’s derivative instruments were based primarily on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Based on the use of various unobservable inputs, principally non-performance risk, creditworthiness of the counterparties and unobservable inputs in the forward rate, the Company has categorized these derivative instruments as Level 3. Significant increases (decreases) in any of those unobservable inputs in isolation would result in a significantly lower (higher) fair value measurement. The Company believes it has obtained the most accurate information available for the types of derivative instruments it holds. See Note 10 - “ Derivatives ” for further information on derivative instruments. Pension Assets Pension assets are reported at fair value in the accompanying unaudited condensed consolidated financial statements. At March 31, 2018 , the Company’s investments associated with its pension plan primarily consisted of mutual funds. The mutual funds are valued at the net asset value (“NAV”) of shares in each fund held by the Pension Plan at quarter end as provided by the respective investment sponsors or investment advisers. Plan investments can be redeemed within a short time frame (approximately 10 business days), if requested. Liability Awards Unit based compensation liability awards are awards that are expected to be settled in cash on their vesting dates, rather than in equity units (“Liability Awards”). The Liability Awards are categorized as Level 1 because the fair value of the Liability Awards is based on the Company’s quoted closing unit price as of each balance sheet date. Renewable Identification Numbers Obligation The Company’s RINs Obligation is categorized as Level 2 and is measured at fair value using the market approach based on quoted prices from an independent pricing service. See Note 7 - “ Commitments and Contingencies ” for further information on the Company’s RINs Obligation. Hierarchy of Recurring Fair Value Measurements The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): March 31, 2018 December 31, 2017 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Diesel percentage basis crack spread swaps $ — $ — $ (0.1 ) $ (0.1 ) $ — $ — $ — $ — Crude oil percentage basis swaps — — 0.1 0.1 — — — — Total derivative assets — — — — — — — — Pension plan investments 0.1 — — 0.1 0.2 — — 0.2 Total recurring assets at fair value $ 0.1 $ — $ — $ 0.1 $ 0.2 $ — $ — $ 0.2 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (8.3 ) $ (8.3 ) $ — $ — $ (4.4 ) $ (4.4 ) Crude oil swaps — — — — — — 0.3 0.3 Crude oil percentage basis swaps — — 0.2 0.2 — — — — Gasoline swaps — — — — — — (0.2 ) (0.2 ) Gasoline crack spread swaps — — — — — — (1.8 ) (1.8 ) Diesel swaps — — — — — — (0.2 ) (0.2 ) Diesel crack spread swaps — — — — — — (4.1 ) (4.1 ) Diesel percentage basis crack spread swaps — — (0.3 ) (0.3 ) — — — — Total derivative liabilities — — (8.4 ) (8.4 ) — — (10.4 ) (10.4 ) RINs Obligation — (5.2 ) — (5.2 ) — (59.1 ) — (59.1 ) Liability Awards (8.6 ) — — (8.6 ) (5.6 ) — — (5.6 ) Total recurring liabilities at fair value $ (8.6 ) $ (5.2 ) $ (8.4 ) $ (22.2 ) $ (5.6 ) $ (59.1 ) $ (10.4 ) $ (75.1 ) The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2018 2017 Fair value at January 1, $ (10.4 ) $ (14.0 ) Realized loss on derivative instruments 2.1 4.9 Unrealized gain on derivative instruments 2.0 10.6 Settlements (2.1 ) (4.9 ) Fair value at March 31, $ (8.4 ) $ (3.4 ) Total gain included in net loss attributable to changes in unrealized gain relating to financial assets and liabilities held as of March 31, $ 2.0 $ 10.6 All settlements from derivative instruments not designated as hedges are recorded in gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. See Note 10 - “ Derivatives ” for further information on derivative instruments. Nonrecurring Fair Value Measurements Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. Assets and liabilities acquired in business combinations are recorded at their fair value as of the date of acquisition. The Company reviews for goodwill impairment annually on October 1 and whenever events or changes in circumstances indicate its carrying value may not be recoverable. The fair value of the reporting units is determined using the income approach. The income approach focuses on the income-producing capability of an asset, measuring the current value of the asset by calculating the present value of its future economic benefits such as cash earnings, cost savings, corporate tax structure and product offerings. Value indications are developed by discounting expected cash flows to their present value at a rate of return that incorporates the risk-free rate for the use of funds, the expected rate of inflation and risks associated with the reporting unit. These assets would generally be classified within Level 3, in the event that the Company were required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property, plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. Estimated Fair Value of Financial Instruments Cash, cash equivalents and restricted cash The carrying value of cash, cash equivalents and restricted cash is each considered to be representative of its fair value. Debt The estimated fair value of long-term debt at March 31, 2018 and December 31, 2017 , consists primarily of senior notes. The estimated aggregate fair value of the Company’s senior notes defined as Level 1 was based upon quoted market prices in an active market. The estimated aggregate fair value of the Company’s senior secured notes classified as Level 2 was based upon directly observable inputs. The carrying value of borrowings, if any, under the Company’s revolving credit facility, capital lease obligations and other obligations approximate their fair values as determined by discounted cash flows and are classified as Level 3. See Note 9 - “ Long-Term Debt ” for further information on long-term debt. The Company’s carrying and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost were as follows (in millions): March 31, 2018 December 31, 2017 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: Senior notes 1 $ 1,547.0 $ 1,557.4 $ 1,576.5 $ 1,556.4 Senior notes 2 $ 446.6 $ 388.5 $ 456.4 $ 387.6 Revolving credit facility 3 $ — $ — $ 0.2 $ 0.2 Capital lease and other obligations 3 $ 50.0 $ 50.0 $ 50.6 $ 50.6

Earnings Per Unit

Earnings Per Unit	3 Months Ended
	Mar. 31, 2018
Earnings Per Unit [Abstract]
Earnings Per Unit	The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Three Months Ended March 31, 2018 2017 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) from continuing operations $ (2.9 ) $ 1.5 Less: General partner’s interest in net income (loss) from continuing operations (0.1 ) — Net income (loss) from continuing operations available to limited partners $ (2.8 ) $ 1.5 Net loss from discontinued operations available to limited partners (1.9 ) (7.6 ) Net loss available to limited partners $ (4.7 ) $ (6.1 ) Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 78,045,360 77,412,634 Effect of dilutive securities: Incremental Units — 847,275 Diluted weighted average limited partner units outstanding (1) 78,045,360 78,259,909 Limited partners’ interest basic and diluted net income (loss) per unit: From continuing operations $ (0.04 ) $ 0.02 From discontinued operations (0.02 ) (0.10 ) Limited partners’ interest $ (0.06 ) $ (0.08 ) (1) Total diluted weighted average limited partner units outstanding excludes 0.2 million for the three months ended March 31, 2018 , consisting of unvested phantom units.

Segments and Related Informatio

Segments and Related Information	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segments and Related Information	a. Segment Reporting The Company manages its business in two operating segments, which are grouped on the basis of similar product, market and operating factors into the following reportable segments: • Specialty Products. The specialty products segment is our core business which produces a variety of lubricating oils, solvents, waxes, synthetic lubricants and other products which are sold to customers who purchase these products primarily as raw material components for basic automotive, industrial and consumer goods. Specialty products also include synthetic lubricants used in manufacturing, mining and automotive applications. • Fuel Products . The fuel products segment produces primarily gasoline, diesel, jet fuel, asphalt and other products which are primarily sold to customers located in the PADD 2 and PADD 4 areas within the U.S. Prior to the sale of Anchor, as disclosed in Note 5 - “ Discontinued Operations ”, the Company reported an oilfield services segment, which was solely comprised of Anchor. As a result of Anchor’s classification as a discontinued operation, the Company has removed the oilfield services segment. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 2 — “Summary of Significant Accounting Policies” in Part II, Item 8 “Financial Statements and Supplementary Data” of the Company’s 2017 Annual Report, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for intersegment sales and transfers at cost plus a specified mark-up. The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as: (1) net income (loss); plus (2)(a) interest expense (including debt issuance and extinguishment costs); (b) income taxes; (c) depreciation and amortization; (d) impairment; (e) unrealized losses from mark to market accounting for hedging activities; (f) realized gains under derivative instruments excluded from the determination of net income (loss); (g) non-cash equity-based compensation expense and other non-cash items (excluding items such as accruals of cash expenses in a future period or amortization of a prepaid cash expense) that were deducted in computing net income (loss); (h) debt refinancing fees, premiums and penalties; (i) any net loss realized in connection with an asset sale that was deducted in computing net income (loss) and (j) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense; minus (3)(a) unrealized gains from mark to market accounting for hedging activities; (b) realized losses under derivative instruments excluded from the determination of net income and (c) other non-recurring expenses and unrealized items that reduced net income (loss) for a prior period, but represent a cash item in the current period. The Company manages its assets on a total company basis, not by segment. Therefore, management does not review any asset information by segment and, accordingly, the Company does not report asset information by segment. Reportable segment information is as follows (in millions): Three Months Ended March 31, 2018 Specialty Products Fuel Products Combined Segments Eliminations Consolidated Total Sales: External customers $ 321.8 $ 428.7 $ 750.5 $ — $ 750.5 Intersegment sales — 9.8 9.8 (9.8 ) — Total sales $ 321.8 $ 438.5 $ 760.3 $ (9.8 ) $ 750.5 Loss from unconsolidated affiliates $ (3.7 ) $ — $ (3.7 ) $ — $ (3.7 ) Adjusted EBITDA $ 37.7 $ 38.7 $ 76.4 $ — $ 76.4 Reconciling items to net loss: Depreciation and amortization 14.3 18.7 33.0 — 33.0 Unrealized gain on derivatives (2.0 ) Interest expense 45.2 Debt extinguishment costs 0.6 Equity based compensation and other items 2.7 Income tax benefit (0.2 ) Net loss from continuing operations $ (2.9 ) Three Months Ended March 31, 2017 Specialty Products Fuel Products Combined Segments Eliminations Consolidated Total Sales: External customers $ 337.2 $ 549.3 $ 886.5 $ — $ 886.5 Intersegment sales 0.1 15.2 15.3 (15.3 ) — Total sales $ 337.3 $ 564.5 $ 901.8 $ (15.3 ) $ 886.5 Adjusted EBITDA $ 45.6 $ 36.8 $ 82.4 $ — $ 82.4 Reconciling items to net income: Depreciation and amortization 17.0 27.5 44.5 — 44.5 Impairment charges 0.4 — 0.4 — 0.4 Unrealized gain on derivatives (10.6 ) Interest expense 43.9 Equity based compensation and other items 2.8 Income tax benefit (0.1 ) Net income from continuing operations $ 1.5 b. Geographic Information International sales accounted for less than 10% of consolidated sales in each of the three months ended March 31, 2018 and 2017 . Substantially all of the Company’s long-lived assets are domestically located. c. Product Information The Company offers specialty products primarily in categories consisting of lubricating oils, solvents, waxes, synthetic lubricants and other products. Fuel products categories primarily consist of gasoline, diesel, jet fuel, asphalt and other products. The following table sets forth the major product category sales for each segment (dollars in millions): Three Months Ended March 31, 2018 2017 Specialty products: Lubricating oils $ 136.2 18.1 % $ 151.3 17.1 % Solvents 72.0 9.6 % 67.5 7.6 % Waxes 29.6 3.9 % 31.0 3.5 % Packaged and synthetic specialty products 68.0 9.1 % 69.3 7.8 % Other 16.0 2.1 % 18.1 2.0 % Total $ 321.8 42.8 % $ 337.2 38.0 % Fuel products: Gasoline $ 161.3 21.5 % $ 228.2 25.7 % Diesel 173.3 23.1 % 206.8 23.3 % Jet fuel 29.9 4.0 % 37.6 4.3 % Asphalt, heavy fuel oils and other 64.2 8.6 % 76.7 8.7 % Total $ 428.7 57.2 % $ 549.3 62.0 % Consolidated sales $ 750.5 100.0 % $ 886.5 100.0 % d. Major Customers During the three months ended March 31, 2018 and 2017 , the Company had no customer that represented 10% or greater of consolidated sales. e. Major Suppliers During the three months ended March 31, 2018 and 2017 , the Company had two suppliers that supplied approximately 60.2% and 66.2% , respectively, of its crude oil supply.

Subsequent Events Subsequent Ev

Subsequent Events Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On April 9, 2018 , the Company redeemed all of the 2021 Secured Notes. The holders received a redemption price of 100.0% of the principal amount of the 2021 Secured Notes, plus accrued and unpaid interest thereon up to, but not including, the Redemption Date, plus a Make Whole Premium (as defined in the Indenture, dated April 20, 2016, governing the 2021 Secured Notes). In conjunction with the redemption, the Company incurred debt extinguishment costs of $58.1 million .

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting	The unaudited condensed consolidated financial statements of the Company as of March 31, 2018 and for the three months ended March 31, 2018 and 2017 , included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) in the U.S. have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the interim periods presented. All adjustments are of a normal nature, unless otherwise disclosed. The results of operations for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018 . These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2017 Annual Report.
RINS Obligation	The Company’s Renewable Identification Numbers (“RINs”) obligation (“RINs Obligation”) represents a liability for the purchase of RINs to satisfy the EPA requirement to blend biofuels into the fuel products it produces pursuant to the EPA’s RFS. RINs are assigned to biofuels produced in the U.S. as required by the EPA. The EPA sets annual quotas for the percentage of biofuels that must be blended into transportation fuels consumed in the U.S. and, as a producer of motor fuels from petroleum, the Company is required to blend biofuels into the fuel products it produces at a rate that will meet the EPA’s annual quota. To the extent the Company is unable to blend biofuels at that rate, it must purchase RINs in the open market to satisfy the annual requirement. The Company’s RINs Obligation is based on the amount of RINs it must purchase and the price of those RINs as of the balance sheet date. The Company uses the inventory model to account for RINs, measuring acquired RINs at weighted-average cost. The cost of RINs used each period is charged to cost of sales with cash inflows and outflows recorded in the operating cash flow section of the unaudited condensed consolidated statements of cash flows. The liability is calculated by multiplying the RINs shortage (based on actual results) by the period end RIN spot price. The Company recognizes an asset at the end of each reporting period in which it has generated RINs in excess of its RINs Obligation. The asset is initially recorded at cost at the time the Company acquires them and are subsequently revalued at the lower of cost or market as of the last day of each accounting period and the resulting adjustments are reflected in costs of sales for the period in the unaudited condensed consolidated statements of operations. The value of RINs in excess of the RINs Obligation, if any, would be reflected in other current assets on the condensed consolidated balance sheets. RINs generated in excess of the Company’s current RINs Obligation may be sold or held to offset future RINs Obligations. Any such sales of excess RINs are recorded in cost of sales in the unaudited condensed consolidated statements of operations. The assets and liabilities associated with our RINs Obligation are considered recurring fair value measurements.
New Accounting Pronouncements	New Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which supersedes the lease accounting requirements in Accounting Standards Codification (“ASC”) Topic 840, Leases . ASU 2016-02 provides principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. In December 2017 and January 2018, the FASB released ASU 2017-13 and ASU 2018-01, respectively, which contain modifications to ASU 2016-02. The amendments in these standards are effective for fiscal years (including interim periods) beginning after December 15, 2018, with early adoption permitted and modified retrospective application required. As a result of adoption of ASU 2016-02, the Company anticipates it will recognize a right of use asset and lease liability on the adoption date. The Company plans to apply practical expedients provided in the standard that allow, amongst others, not to reassess contracts that commenced prior to the adoption. The Company also anticipates to elect a policy not to recognize right of use assets and lease liabilities related to short-term leases. The Company continues to evaluate its contracts and is gathering the necessary data to determine the financial impact of ASU 2016-02 on its consolidated financial statements and related disclosures. The Company is also evaluating its systems, processes, internal controls and technology requirements and solutions needed to comply with the requirements of this standard. While the Company cannot currently estimate the financial impact of ASU 2016-02 on its consolidated financial statements, the adoption is anticipated to result in an increase in both assets and liabilities related to its leases. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). ASU 2016-01 requires that (i) equity investments in unconsolidated entities that are not accounted for under the equity method of accounting generally be measured at fair value with changes recognized in net income (loss) and (ii) when the fair value option has been elected for financial liabilities, changes in fair value due to instrument-specific credit risk be recognized separately in other comprehensive income (loss). Additionally, ASU 2016-01 changes the presentation and disclosure requirements for financial instruments. In February 2018, the FASB issued ASU No. 2018-03, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2018-03”). ASU 2018-03 clarifies certain aspects of the guidance issued in ASU 2016-01. The adoption of ASU 2016-01 did not have an impact on the Company’s consolidated financial statements. On January 1, 2018, the Company adopted ASU No. 2014-09 , Revenue - Revenue from Contracts with Customers (Topic 606) (“ASC 606”) and all the related amendments to all contracts using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The adoption of ASC 606 did not have a material impact to our revenue recognition.
Revenue Recognition	Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations, and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Shipping and handling costs that occur before the customer obtains control of the goods are deemed to be fulfillment activities and are included in transportation expense. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as fulfillment activities rather than a separate distinct performance obligation. Revenue is recognized when obligations under the terms of a contract with a customer are satisfied; recognition generally occurs with the transfer of control at a point in time. The contract with the customer states the final terms of the sale, including the description, quantity, and price of each product or service purchased. Payment is typically due in full between 30 days and 90 days of delivery or the start of the contract term, such that payment is typically collected 30 to 90 days subsequent to the satisfaction of performance obligations. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The expected costs associated with a product assurance warranty continues to be recognized as expense when products are sold. The Company does not offer promised services that could be considered warranties that are sold separately or provide a service in addition to assurance that the related product complies with agreed upon specifications. The Company establishes provisions based on the methods described in ASC 606 for estimated returns and warranties as variable consideration when determining the transaction price. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. The Company may incur incremental costs to obtain a sales contract, which under ASC 606 should be capitalized and amortized over the life of the contract. The Company has elected to apply the practical expedient in ASC 340-40-50-5 allowing the Company to expense these costs since the contracts are short-term in nature with a contract term of one year or less. Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606. The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities.
Inventories	The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. An actual valuation of inventory under the LIFO method can be made only at the end of each year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs and are subject to the final year-end LIFO inventory valuation. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the lower of cost or market value. Under the LIFO inventory method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of sales in years that inventory volumes decline as the result of charging cost of sales with LIFO inventory costs generated in prior periods. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior periods. Such write downs are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover.
Derivatives	To manage credit risk, the Company selects and periodically reviews counterparties based on credit ratings. For derivative instruments not designated as hedges, the change in fair value of the asset or liability for the period is recorded to gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. Upon the settlement of a derivative not designated as a hedge, the gain or loss at settlement is recorded to gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. The Company has entered into crude oil basis swaps that do not qualify as cash flow hedges for accounting purposes as they were not entered into simultaneously with a corresponding NYMEX WTI derivative contract. Additionally, the Company has entered into gasoline swaps, diesel swaps and certain other crude oil swaps that do not qualify as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the Company’s crude oil and natural gas purchases and gasoline and diesel sales. The cash flow impact of the Company’s derivative activities is classified primarily as a change in derivative activity in the operating activities section in the unaudited condensed consolidated statements of cash flows. In the event of default, the Company would potentially be subject to losses on derivative instruments with mark-to-market gains. The Company requires collateral from its counterparties when the fair value of the derivatives exceeds agreed-upon thresholds in its master derivative contracts with these counterparties. The Company is exposed to price risks due to fluctuations in the price of crude oil, refined products (primarily in the Company’s fuel products segment), natural gas and precious metals. The Company uses various strategies to reduce its exposure to commodity price risk. The strategies to reduce the Company’s risk utilize both physical forward contracts and financially settled derivative instruments, such as swaps, collars, options and futures, to attempt to reduce the Company’s exposure with respect to: • crude oil purchases and sales; • fuel product sales and purchases; • natural gas purchases; • precious metals purchases; and • fluctuations in the value of crude oil between geographic regions and between the different types of crude oil such as New York Mercantile Exchange West Texas Intermediate (“NYMEX WTI”), Light Louisiana Sweet (“LLS”), Western Canadian Select (“WCS”), Mixed Sweet Blend (“MSW”) and ICE Brent (“Brent”). The Company manages its exposure to commodity markets, credit, volumetric and liquidity risks to manage its costs and volatility of cash flows as conditions warrant or opportunities become available. These risks may be managed in a variety of ways that may include the use of derivative instruments. Derivative instruments may be used for the purpose of mitigating risks associated with an asset, liability and anticipated future transactions and the changes in fair value of the Company’s derivative instruments will affect its earnings and cash flows; however, such changes should be offset by price or rate changes related to the underlying commodity or financial transaction that is part of the risk management strategy. The Company does not speculate with derivative instruments or other contractual arrangements that are not associated with its business objectives. Speculation is defined as increasing the Company’s natural position above the maximum position of its physical assets or trading in commodities, currencies or other risk bearing assets that are not associated with the Company’s business activities and objectives. The Company’s positions are monitored routinely by a risk management committee to ensure compliance with its stated risk management policy and documented risk management strategies. All strategies are reviewed on an ongoing basis by the Company’s risk management committee, which will add, remove or revise strategies in anticipation of changes in market conditions and/or its risk profiles. Such changes in strategies are to position the Company in relation to its risk exposures in an attempt to capture market opportunities as they arise. The Company is obligated to repurchase crude oil and refined products from Macquarie at the termination of the Supply and Offtake Agreements in certain scenarios. The Company has determined that the redemption feature on the initially recognized liability related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for this embedded derivative at fair value with changes in the fair value, if any, recorded in gain (loss) on derivative instruments in the Company’s unaudited condensed consolidated statement of operations. The Company recognizes all derivative instruments at their fair values (see Note 11 - “ Fair Value Measurements ”) as either current assets or current liabilities in the condensed consolidated balance sheets. Fair value includes any premiums paid or received and unrealized gains and losses. Fair value does not include any amounts receivable from or payable to counterparties, or collateral provided to counterparties. Derivative asset and liability amounts with the same counterparty are netted against each other for financial reporting purposes. Certain of the Company’s outstanding derivative instruments are subject to credit support agreements with the applicable counterparties which contain provisions setting certain credit thresholds above which the Company may be required to post agreed-upon collateral, such as cash or letters of credit, with the counterparty to the extent that the Company’s mark-to-market net liability, if any, on all outstanding derivatives exceeds the credit threshold amount per such credit support agreement. The majority of the credit support agreements covering the Company’s outstanding derivative instruments also contain a general provision stating that if the Company experiences a material adverse change in its business, in the reasonable discretion of the counterparty, the Company’s credit threshold could be lowered by such counterparty. Collateral received from counterparties is reported in other current liabilities, and collateral held by counterparties is reported in prepaid expenses and other current assets on the Company’s condensed consolidated balance sheets and is not netted against derivative assets or liabilities. Any outstanding collateral is released to the Company upon settlement of the related derivative instrument liability.
Fair Value Measurement	Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. Assets and liabilities acquired in business combinations are recorded at their fair value as of the date of acquisition. The Company reviews for goodwill impairment annually on October 1 and whenever events or changes in circumstances indicate its carrying value may not be recoverable. The fair value of the reporting units is determined using the income approach. The income approach focuses on the income-producing capability of an asset, measuring the current value of the asset by calculating the present value of its future economic benefits such as cash earnings, cost savings, corporate tax structure and product offerings. Value indications are developed by discounting expected cash flows to their present value at a rate of return that incorporates the risk-free rate for the use of funds, the expected rate of inflation and risks associated with the reporting unit. These assets would generally be classified within Level 3, in the event that the Company were required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property, plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. The estimated aggregate fair value of the Company’s senior notes defined as Level 1 was based upon quoted market prices in an active market. The estimated aggregate fair value of the Company’s senior secured notes classified as Level 2 was based upon directly observable inputs. The carrying value of borrowings, if any, under the Company’s revolving credit facility, capital lease obligations and other obligations approximate their fair values as determined by discounted cash flows and are classified as Level 3. Unit based compensation liability awards are awards that are expected to be settled in cash on their vesting dates, rather than in equity units (“Liability Awards”). The Liability Awards are categorized as Level 1 because the fair value of the Liability Awards is based on the Company’s quoted closing unit price as of each balance sheet date. All settlements from derivative instruments not designated as hedges are recorded in gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. Derivative instruments are reported in the accompanying unaudited condensed consolidated financial statements at fair value. The Company’s derivative instruments consist of over-the-counter (“OTC”) contracts, which are not traded on a public exchange. The Company’s RINs Obligation is categorized as Level 2 and is measured at fair value using the market approach based on quoted prices from an independent pricing service. To estimate the fair values of the Company’s commodity derivative instruments, the Company uses the forward rate, the strike price, contractual notional amounts, the risk free rate of return and contract maturity. Various analytical tests are performed to validate the counterparty data. The fair values of the Company’s derivative instruments are adjusted for nonperformance risk and creditworthiness of the counterparty through the Company’s credit valuation adjustment (“CVA”). The CVA is calculated at the counterparty level utilizing the fair value exposure at each payment date and applying a weighted probability of the appropriate survival and marginal default percentages. The Company uses the counterparty’s marginal default rate and the Company’s survival rate when the Company is in a net asset position at the payment date and uses the Company’s marginal default rate and the counterparty’s survival rate when the Company is in a net liability position at the payment date. Pension assets are reported at fair value in the accompanying unaudited condensed consolidated financial statements. At March 31, 2018 , the Company’s investments associated with its pension plan primarily consisted of mutual funds. The mutual funds are valued at the net asset value (“NAV”) of shares in each fund held by the Pension Plan at quarter end as provided by the respective investment sponsors or investment advisers. Plan investments can be redeemed within a short time frame (approximately 10 business days), if requested. The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. The carrying value of cash, cash equivalents and restricted cash is each considered to be representative of its fair value. Observable inputs utilized to estimate the fair values of the Company’s derivative instruments were based primarily on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Based on the use of various unobservable inputs, principally non-performance risk, creditworthiness of the counterparties and unobservable inputs in the forward rate, the Company has categorized these derivative instruments as Level 3. Significant increases (decreases) in any of those unobservable inputs in isolation would result in a significantly lower (higher) fair value measurement. The Company believes it has obtained the most accurate information available for the types of derivative instruments it holds.
Segment Reporting	The Company manages its business in two operating segments, which are grouped on the basis of similar product, market and operating factors into the following reportable segments: • Specialty Products. The specialty products segment is our core business which produces a variety of lubricating oils, solvents, waxes, synthetic lubricants and other products which are sold to customers who purchase these products primarily as raw material components for basic automotive, industrial and consumer goods. Specialty products also include synthetic lubricants used in manufacturing, mining and automotive applications. • Fuel Products . The fuel products segment produces primarily gasoline, diesel, jet fuel, asphalt and other products which are primarily sold to customers located in the PADD 2 and PADD 4 areas within the U.S. Prior to the sale of Anchor, as disclosed in Note 5 - “ Discontinued Operations ”, the Company reported an oilfield services segment, which was solely comprised of Anchor. As a result of Anchor’s classification as a discontinued operation, the Company has removed the oilfield services segment. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 2 — “Summary of Significant Accounting Policies” in Part II, Item 8 “Financial Statements and Supplementary Data” of the Company’s 2017 Annual Report, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for intersegment sales and transfers at cost plus a specified mark-up. The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as: (1) net income (loss); plus (2)(a) interest expense (including debt issuance and extinguishment costs); (b) income taxes; (c) depreciation and amortization; (d) impairment; (e) unrealized losses from mark to market accounting for hedging activities; (f) realized gains under derivative instruments excluded from the determination of net income (loss); (g) non-cash equity-based compensation expense and other non-cash items (excluding items such as accruals of cash expenses in a future period or amortization of a prepaid cash expense) that were deducted in computing net income (loss); (h) debt refinancing fees, premiums and penalties; (i) any net loss realized in connection with an asset sale that was deducted in computing net income (loss) and (j) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense; minus (3)(a) unrealized gains from mark to market accounting for hedging activities; (b) realized losses under derivative instruments excluded from the determination of net income and (c) other non-recurring expenses and unrealized items that reduced net income (loss) for a prior period, but represent a cash item in the current period. The Company manages its assets on a total company basis, not by segment. Therefore, management does not review any asset information by segment and, accordingly, the Company does not report asset information by segment. The Company offers specialty products primarily in categories consisting of lubricating oils, solvents, waxes, synthetic lubricants and other products. Fuel products categories primarily consist of gasoline, diesel, jet fuel, asphalt and other products.

Summary of Significant Accoun23

Summary of Significant Accounting Policies Summary of SIgnificant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Other Current Liabilities [Table Text Block]	Other current liabilities consisted of the following (in millions): March 31, 2018 December 31, 2017 RINs Obligation $ 5.2 $ 59.1 Other 13.9 14.6 Total $ 19.1 $ 73.7

Revenue Recognition Revenue R24

Revenue Recognition Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue Recognition [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table reflects the disaggregation of revenue by major source (in millions): Three Months Ended March 31, 2018 2017 Sales by major source Standard specialty products $ 253.8 $ 267.9 Packaged and synthetic specialty products 68.0 69.3 Total specialty products $ 321.8 $ 337.2 Fuel and fuel related products $ 395.5 $ 506.1 Asphalt 33.2 43.2 Total fuel products $ 428.7 $ 549.3 Total sales $ 750.5 $ 886.5

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in millions): March 31, 2018 December 31, 2017 Titled Inventory Supply and Offtake Agreements (1) Total Titled Inventory Supply and Offtake Agreements (1) Total Raw materials $ 39.5 $ 25.1 $ 64.6 $ 42.0 $ 17.6 $ 59.6 Work in process 42.3 24.9 67.2 34.4 23.7 58.1 Finished goods 138.7 54.5 193.2 139.4 57.3 196.7 $ 220.5 $ 104.5 $ 325.0 $ 215.8 $ 98.6 $ 314.4 (1) Amounts represent LIFO value and do not necessarily represent the value of product financing. Refer to Note 8 - “Inventory Financing Agreements” for further information.

Discontinued Operations Disco26

Discontinued Operations Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The following table summarizes the results of discontinued operations for the periods presented (in millions): Three Months Ended March 31, 2018 2017 Sales $ — $ 50.9 Cost of sales — (40.9 ) Selling — (11.2 ) Other (1.9 ) (6.5 ) Net loss from discontinued operations before income taxes $ (1.9 ) $ (7.7 ) Income tax expense — — Net loss from discontinued operations net of income taxes $ (1.9 ) $ (7.7 )

Investment in Unconsolidated 27

Investment in Unconsolidated Affiliates Investment in Unconsolidated Affiliates (Tables)	3 Months Ended
	Mar. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investment in unconsolidated affiliates	The following table summarizes the Company’s investments in unconsolidated affiliates (in millions): March 31, 2018 December 31, 2017 Investment Percent Ownership Investment Percent Ownership Pacific New Investment Limited $ 9.7 23.8 % $ 9.6 23.8 % Fluid Holding Corp. 25.4 10.0 % 25.4 10.0 % Total $ 35.1 $ 35.0

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Instrument [Line Items]
Summary of Long-Term Debt	Long-term debt consisted of the following (in millions): March 31, 2018 December 31, 2017 Borrowings under third amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2023, weighted average interest rate of 5.2% and 8.4% for the three months ended March 31, 2018 and year ended December 31, 2017, respectively. $ — $ 0.2 Borrowings under 2021 Secured Notes, interest at a fixed rate of 11.5%, interest payments semiannually, borrowings due January 2021, effective interest rate of 12.3% for the three months ended March 31, 2018 and the year ended December 31, 2017. 400.0 400.0 Borrowings under 2021 Notes, interest at a fixed rate of 6.5%, interest payments semiannually, borrowings due April 2021, effective interest rate of 6.8% for each the three months ended March 31, 2018 and the year ended December 31, 2017. 900.0 900.0 Borrowings under 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.0% for each the three months ended March 31, 2018 and the year ended December 31, 2017. (1) 351.9 352.1 Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.0% for each the three months ended March 31, 2018 and the year ended December 31, 2017. 325.0 325.0 Other 6.3 6.6 Capital lease obligations, at various interest rates, interest and principal payments monthly through November 2034. 43.7 44.0 Less unamortized debt issuance costs (2) (26.4 ) (25.9 ) Less unamortized discounts (9.1 ) (9.7 ) Total long-term debt $ 1,991.4 $ 1,992.3 Less current portion of long-term debt (3) 392.6 354.1 $ 1,598.8 $ 1,638.2 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.9 million and $2.1 million as of March 31, 2018 and December 31, 2017 , respectively. (2) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.6 million and $21.8 million at March 31, 2018 and December 31, 2017 , respectively. (3) The Company redeemed all of the 2021 Secured Notes in April 2018.
Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations	As of March 31, 2018 , principal payments on debt obligations and future minimum rentals on capital lease obligations are as follows (in millions): Year Maturity 2018 $ 403.4 2019 2.8 2020 2.4 2021 903.3 2022 351.2 Thereafter 361.9 Total $ 2,025.0

Long-Term Debt Quarterly Averag

Long-Term Debt Quarterly Average Availability Percentage (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of Debt Instrument Basis Spread [Table Text Block]	The margin can fluctuate quarterly based on the Company’s average availability for additional borrowings under the revolving credit facility in the preceding calendar quarter as follows: Base Loans FILO Loans Quarterly Average Availability Percentage Prime Rate Margin LIBOR Rate Margin Prime Rate Margin LIBOR Rate Margin ≥ 66% 0.50% 1.50% 1.50% 2.50% ≥ 33% and < 66% 0.75% 1.75% 1.75% 2.75% < 33% 1.00% 2.00% 2.00% 3.00%

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2018
Derivative [Line Items]
Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Assets	The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative assets in the Company’s condensed consolidated balance sheets (in millions): March 31, 2018 December 31, 2017 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Crude oil swaps Derivative assets $ — $ — $ — $ 0.3 $ (0.3 ) $ — Crude oil percentage basis swaps Derivative assets 0.5 (0.4 ) 0.1 — — — Diesel percentage basis crack spread swap Derivative assets 0.3 (0.4 ) (0.1 ) — — — Total derivative instruments $ 0.8 $ (0.8 ) $ — $ 0.3 $ (0.3 ) $ —
Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities	The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative liabilities in the Company’s condensed consolidated balance sheets (in millions): March 31, 2018 December 31, 2017 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ (8.3 ) $ — $ (8.3 ) $ (4.4 ) $ — $ (4.4 ) Crude oil swaps Derivative liabilities — — — — 0.3 0.3 Crude oil percentage basis swaps Derivative liabilities (0.2 ) 0.4 0.2 — — — Gasoline swaps Derivative liabilities — — — (0.2 ) — (0.2 ) Gasoline crack spread swaps Derivative liabilities — — — (1.8 ) — (1.8 ) Diesel swaps Derivative liabilities — — — (0.2 ) — (0.2 ) Diesel crack spread swaps Derivative liabilities — — — (4.1 ) — (4.1 ) Diesel percentage basis crack spread swaps Derivative liabilities (0.7 ) 0.4 (0.3 ) — — — Total derivative instruments $ (9.2 ) $ 0.8 $ (8.4 ) $ (10.7 ) $ 0.3 $ (10.4 )
Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Schedule of Derivative Instruments	The Company recorded the following gains (losses) in its unaudited condensed consolidated statements of operations, related to its derivative instruments not designated as hedges (in millions): Type of Derivative Amount of Realized Loss Recognized in Gain (Loss) on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain (Loss) on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2018 2017 2018 2017 Specialty products segment: Natural gas swaps $ — $ (0.7 ) $ — $ (0.9 ) Fuel products segment: Inventory financing obligation — — (4.0 ) — Crude oil swaps — (0.4 ) (0.3 ) (3.1 ) Crude oil basis swaps — (0.9 ) — 6.1 Crude oil percentage basis swaps — (0.1 ) 0.3 1.0 Gasoline swaps — — 0.2 — Gasoline crack spread swaps (1.0 ) (1.6 ) 1.8 4.8 2/1/1 crack spread swaps — (0.9 ) — — Diesel swaps — — 0.2 — Diesel crack spread swaps (1.1 ) (0.3 ) 4.2 2.7 Diesel percentage basis crack spread swaps — — (0.4 ) — Total $ (2.1 ) $ (4.9 ) $ 2.0 $ 10.6
Crude Oil Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At December 31, 2017 , the Company had the following derivatives related to crude oil purchases in its fuel products segment, none of which are designated as hedges: Crude Oil Swap Contracts by Expiration Dates Barrels Purchased BPD Average Swap First Quarter 2018 28,000 311 $ 48.25 Total 28,000 Average price $ 48.25
Crude Oil Percent Basis Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	The Company has entered into derivative instruments to secure a percentage differential of WCS crude oil to NYMEX WTI. At March 31, 2018 , the Company had the following derivatives related to crude oil percentage basis swaps in its fuel products segment, none of which are designated as hedges: Crude Oil Percentage Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Fixed Percentage of NYMEX WTI First Quarter 2019 180,000 2,000 65.25 % Second Quarter 2019 182,000 2,000 65.25 % Third Quarter 2019 184,000 2,000 65.25 % Fourth Quarter 2019 184,000 2,000 65.25 % Total 730,000 Average percentage 65.25 %
Gasoline Crack Spread Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At December 31, 2017 , the Company had the following derivatives related to gasoline crack spread sales in its fuel products segment, none of which are designated as hedges: Gasoline Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 826,000 9,178 $ 12.27 Total 826,000 Average price $ 12.27
Gasoline Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At December 31, 2017 , the Company had the following derivatives related to gasoline swap sales in its fuel products segment, none of which are designated as hedges: Gasoline Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 14,000 156 $ 61.35 Total 14,000 Average price $ 61.35
Diesel Crack Spread Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At December 31, 2017 , the Company had the following derivatives related to diesel crack spread sales in its fuel products segment, none of which are designated as hedges: Diesel Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 826,000 9,178 $ 17.58 Total 826,000 Average price $ 17.58
Diesel Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At December 31, 2017 , the Company had the following derivatives related to diesel swap sales in its fuel products segment, none of which are designated as hedges: Diesel Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2018 14,000 156 $ 66.35 Total 14,000 Average price $ 66.35
Diesel Percent Basis Crack Spread Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2018 , the Company had the following derivatives related to diesel percent basis crack spread swap sales in its fuel products segment, none of which are designated as hedges: Diesel Percentage Basis Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Fixed Percentage of NYMEX WTI First Quarter 2019 180,000 2,000 137.28 % Second Quarter 2019 182,000 2,000 137.28 % Third Quarter 2019 184,000 2,000 137.28 % Fourth Quarter 2019 184,000 2,000 137.28 % Total 730,000 Average percentage 137.28 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Summary of Recurring Assets and Liabilities Measured at Fair Value	The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): March 31, 2018 December 31, 2017 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Diesel percentage basis crack spread swaps $ — $ — $ (0.1 ) $ (0.1 ) $ — $ — $ — $ — Crude oil percentage basis swaps — — 0.1 0.1 — — — — Total derivative assets — — — — — — — — Pension plan investments 0.1 — — 0.1 0.2 — — 0.2 Total recurring assets at fair value $ 0.1 $ — $ — $ 0.1 $ 0.2 $ — $ — $ 0.2 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (8.3 ) $ (8.3 ) $ — $ — $ (4.4 ) $ (4.4 ) Crude oil swaps — — — — — — 0.3 0.3 Crude oil percentage basis swaps — — 0.2 0.2 — — — — Gasoline swaps — — — — — — (0.2 ) (0.2 ) Gasoline crack spread swaps — — — — — — (1.8 ) (1.8 ) Diesel swaps — — — — — — (0.2 ) (0.2 ) Diesel crack spread swaps — — — — — — (4.1 ) (4.1 ) Diesel percentage basis crack spread swaps — — (0.3 ) (0.3 ) — — — — Total derivative liabilities — — (8.4 ) (8.4 ) — — (10.4 ) (10.4 ) RINs Obligation — (5.2 ) — (5.2 ) — (59.1 ) — (59.1 ) Liability Awards (8.6 ) — — (8.6 ) (5.6 ) — — (5.6 ) Total recurring liabilities at fair value $ (8.6 ) $ (5.2 ) $ (8.4 ) $ (22.2 ) $ (5.6 ) $ (59.1 ) $ (10.4 ) $ (75.1 )
Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities	The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2018 2017 Fair value at January 1, $ (10.4 ) $ (14.0 ) Realized loss on derivative instruments 2.1 4.9 Unrealized gain on derivative instruments 2.0 10.6 Settlements (2.1 ) (4.9 ) Fair value at March 31, $ (8.4 ) $ (3.4 ) Total gain included in net loss attributable to changes in unrealized gain relating to financial assets and liabilities held as of March 31, $ 2.0 $ 10.6
Summary of the Company's Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost	The Company’s carrying and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost were as follows (in millions): March 31, 2018 December 31, 2017 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: Senior notes 1 $ 1,547.0 $ 1,557.4 $ 1,576.5 $ 1,556.4 Senior notes 2 $ 446.6 $ 388.5 $ 456.4 $ 387.6 Revolving credit facility 3 $ — $ — $ 0.2 $ 0.2 Capital lease and other obligations 3 $ 50.0 $ 50.0 $ 50.6 $ 50.6

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Unit [Abstract]
Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit	The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Three Months Ended March 31, 2018 2017 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) from continuing operations $ (2.9 ) $ 1.5 Less: General partner’s interest in net income (loss) from continuing operations (0.1 ) — Net income (loss) from continuing operations available to limited partners $ (2.8 ) $ 1.5 Net loss from discontinued operations available to limited partners (1.9 ) (7.6 ) Net loss available to limited partners $ (4.7 ) $ (6.1 ) Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 78,045,360 77,412,634 Effect of dilutive securities: Incremental Units — 847,275 Diluted weighted average limited partner units outstanding (1) 78,045,360 78,259,909 Limited partners’ interest basic and diluted net income (loss) per unit: From continuing operations $ (0.04 ) $ 0.02 From discontinued operations (0.02 ) (0.10 ) Limited partners’ interest $ (0.06 ) $ (0.08 ) (1) Total diluted weighted average limited partner units outstanding excludes 0.2 million for the three months ended March 31, 2018 , consisting of unvested phantom units.

Segments and Related Informat33

Segments and Related Information (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Schedule of Reportable Segment Information	Reportable segment information is as follows (in millions): Three Months Ended March 31, 2018 Specialty Products Fuel Products Combined Segments Eliminations Consolidated Total Sales: External customers $ 321.8 $ 428.7 $ 750.5 $ — $ 750.5 Intersegment sales — 9.8 9.8 (9.8 ) — Total sales $ 321.8 $ 438.5 $ 760.3 $ (9.8 ) $ 750.5 Loss from unconsolidated affiliates $ (3.7 ) $ — $ (3.7 ) $ — $ (3.7 ) Adjusted EBITDA $ 37.7 $ 38.7 $ 76.4 $ — $ 76.4 Reconciling items to net loss: Depreciation and amortization 14.3 18.7 33.0 — 33.0 Unrealized gain on derivatives (2.0 ) Interest expense 45.2 Debt extinguishment costs 0.6 Equity based compensation and other items 2.7 Income tax benefit (0.2 ) Net loss from continuing operations $ (2.9 ) Three Months Ended March 31, 2017 Specialty Products Fuel Products Combined Segments Eliminations Consolidated Total Sales: External customers $ 337.2 $ 549.3 $ 886.5 $ — $ 886.5 Intersegment sales 0.1 15.2 15.3 (15.3 ) — Total sales $ 337.3 $ 564.5 $ 901.8 $ (15.3 ) $ 886.5 Adjusted EBITDA $ 45.6 $ 36.8 $ 82.4 $ — $ 82.4 Reconciling items to net income: Depreciation and amortization 17.0 27.5 44.5 — 44.5 Impairment charges 0.4 — 0.4 — 0.4 Unrealized gain on derivatives (10.6 ) Interest expense 43.9 Equity based compensation and other items 2.8 Income tax benefit (0.1 ) Net income from continuing operations $ 1.5
Schedule of Major Product Category Sales	The following table sets forth the major product category sales for each segment (dollars in millions): Three Months Ended March 31, 2018 2017 Specialty products: Lubricating oils $ 136.2 18.1 % $ 151.3 17.1 % Solvents 72.0 9.6 % 67.5 7.6 % Waxes 29.6 3.9 % 31.0 3.5 % Packaged and synthetic specialty products 68.0 9.1 % 69.3 7.8 % Other 16.0 2.1 % 18.1 2.0 % Total $ 321.8 42.8 % $ 337.2 38.0 % Fuel products: Gasoline $ 161.3 21.5 % $ 228.2 25.7 % Diesel 173.3 23.1 % 206.8 23.3 % Jet fuel 29.9 4.0 % 37.6 4.3 % Asphalt, heavy fuel oils and other 64.2 8.6 % 76.7 8.7 % Total $ 428.7 57.2 % $ 549.3 62.0 % Consolidated sales $ 750.5 100.0 % $ 886.5 100.0 %

Description of the Business - N

Description of the Business - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Limited partner common units outstanding	76,905,657	76,788,801
Limited partners ownership	98.00%
General Partner [Member]
Schedule of Capitalization, Equity [Line Items]
General partner equivalent units outstanding	1,569,503
General partner ownership	2.00%

Summary of Significant Accoun35

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
RINs Obligation	$ 5.2	$ 59.1
Other	13.9	14.6
Total	$ 19.1	$ 73.7
Restricted Cash, Nature of Restriction, Description	The sale of the Superior Refinery resulted in restricted cash and was based upon the value of collateral under the Company’s debt agreements. Under the indentures governing the Company’s senior notes, proceeds from Asset Sales (as defined in the indentures) can only be used for, among other things, to repay, redeem or repurchase debt; to make certain acquisitions or investments; and to make capital expenditures.

Revenue Recognition Revenue R36

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Sales	$ 750.5	$ 886.5
Contract Receivable	$ 240.9		$ 265.4
Revenue Recognition, New Accounting Pronouncement, Material Effect, Description	no
Standard Specialty Products [Member]
Disaggregation of Revenue [Line Items]
Sales	$ 253.8	267.9
Packaged and Synthetic Specialty Products [Member]
Disaggregation of Revenue [Line Items]
Sales	68	69.3
Specialty Product [Member]
Disaggregation of Revenue [Line Items]
Sales	321.8	337.2
Fuel [Member]
Disaggregation of Revenue [Line Items]
Sales	395.5	506.1
Asphalt [Member]
Disaggregation of Revenue [Line Items]
Sales	33.2	43.2
Fuel Product [Member]
Disaggregation of Revenue [Line Items]
Sales	$ 428.7	$ 549.3

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventory method	last-in, first-out (“LIFO”)
Replacement cost of inventories, based on current market values	$ (8.6)		$ (4.6)
Lower of cost or market inventory adjustment	$ 3.1	$ 5.4

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions		Mar. 31, 2018	Dec. 31, 2017
Inventories
Raw materials		$ 64.6	$ 59.6
Work in process		67.2	58.1
Finished goods		193.2	196.7
Inventories total		325	314.4
TitledInventory [Member]
Inventories
Raw materials		39.5	42
Work in process		42.3	34.4
Finished goods		138.7	139.4
Inventories total		220.5	215.8
Supply&OfftakeAgreements [Member]
Inventories
Raw materials	[1]	25.1	17.6
Work in process	[1]	24.9	23.7
Finished goods	[1]	54.5	57.3
Inventories total	[1]	$ 104.5	$ 98.6
[1]	Amounts represent LIFO value and do not necessarily represent the value of product financing. Refer to Note 8 - “Inventory Financing Agreements” for further information.

Discontinued Operations Disco39

Discontinued Operations Discontinued operations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Nov. 21, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Other accounts receivable for Anchor	$ 39.8		$ 88.7
Sales	0	$ 50.9
Cost of sales	0	40.9
Other	1.9	6.5
Net loss from discontinued operations before income taxes	(1.9)	(7.7)
Income tax expense	0	0
Net loss from discontinued operations net of income tax	(1.9)	(7.7)
Selling and Marketing Expense [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Selling	0	$ 11.2
Anchor Acquisition [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Anchor total consideration				$ 88.4
Anchor base price				50
Anchor working capital adjustment				$ 13
Other accounts receivable for Anchor	14.5		15.1
Other noncurrent asset for Anchor	$ 6.5		$ 7.1
Fluid Holding Corp [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Equity interest percentage	10.00%		10.00%	10.00%

Investment in Unconsolidated 40

Investment in Unconsolidated Affiliates Investment in Unconsolidated Affiliates - Schedule (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Nov. 21, 2017
Schedule of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 35.1	$ 35
Pacific New Investment Limited [Member]
Schedule of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 9.7	$ 9.6
Equity interest percentage	23.80%	23.80%
Fluid Holding Corp [Member]
Schedule of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 25.4	$ 25.4
Equity interest percentage	10.00%	10.00%	10.00%

Investment in Unconsolidated 41

Investment in Unconsolidated Affiliates - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2018	Mar. 23, 2018	Dec. 31, 2017	Oct. 15, 2016	Jun. 30, 2016
Schedule of Equity Method Investments [Line Items]
Investment in unconsolidated affiliates	$ 35.1		$ 35
Hi-Speed [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest percentage	6.00%
Pacific New Investment Limited [Member]
Schedule of Equity Method Investments [Line Items]
Investment				$ 4.8	$ 4.8
Equity interest percentage	23.80%		23.80%
Investment in unconsolidated affiliates	$ 9.7		$ 9.6
Biosyn Holdings, LLC [Member]
Schedule of Equity Method Investments [Line Items]
Investment		$ 4

Commitments and Contingencies -

Commitments and Contingencies - Narrative - Environmental (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Great Falls [Member]
Loss Contingencies [Line Items]
Environmental Remediation Expense	$ 17
Great Falls [Member] | Capital Expenditure [Member]
Loss Contingencies [Line Items]
Environmental Remediation Expense	14.6
Great Falls [Member] | Expense [Member]
Loss Contingencies [Line Items]
Environmental Remediation Expense	2.4
Fair Value, Measurements, Recurring [Member]
Loss Contingencies [Line Items]
RINs Obligation	(5.2)	$ (59.1)
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Loss Contingencies [Line Items]
RINs Obligation	$ (5.2)	$ (59.1)

Commitments and Contingencies43

Commitments and Contingencies - Narrative - Occupational Health and Safety (Details) - Occupational Safety and Health Administration [Member] $ in Millions	Mar. 14, 2011USD ($)
Loss Contingencies [Line Items]
Date in which OSHA issued a Citation and Notification of Penalty	Mar. 14, 2011
Proposed penalty amount	$ 0.2

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies - Narrative -Standby Letters of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Revolver commitments	$ 600
Revolving Credit Facility [Member]
Loss Contingencies [Line Items]
Outstanding standby letters of credit	$ 39.6	$ 67.3
Revolver commitments		$ 900
Revolving Credit Facility [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Letter of Credit Sublimit	90.00%	90.00%
Letter of Credit [Member]
Loss Contingencies [Line Items]
Revolver commitments	$ 300	$ 600

Inventory Financing Agreement I

Inventory Financing Agreement Inventory Financing Agreement - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)bbl / d	Dec. 31, 2017USD ($)	Jun. 19, 2017D / bbl
Oil and Gas Delivery Commitments and Contracts [Line Items]
Financing costs	$ 45.2	$ 43.9
Obligations under inventory financing agreements	107.2		$ 103.1
Inventory Financing Obligations
Oil and Gas Delivery Commitments and Contracts [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day)		30,000		60,000
Financing costs	$ 1.7	$ 0
Deferred payment arrangement, maximum percentage of eligible inventory	90.00%
Deferred payment arrangement, maximum amount	$ 15.9		17.8
Deferred payment arrangement, outstanding amount	15.9		$ 11.3
Obligations under inventory financing agreements	5
Inventory Financing Obligations | Macquarie [Member]
Oil and Gas Delivery Commitments and Contracts [Line Items]
Amount retained from initial inventory purchase to cover credit and liquidation risks	$ 4.2
London Interbank Offered Rate (LIBOR) [Member] | Inventory Financing Obligations
Oil and Gas Delivery Commitments and Contracts [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.25%

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Mar. 31, 2018	Dec. 31, 2017
Summary of Long-term debt
Other Long-term Debt		$ 6.3	$ 6.6
Deferred Finance Costs, Noncurrent, Net	[1]	(26.4)	(25.9)
Senior Notes [Abstract]
Total long-term debt		1,991.4	1,992.3
Less current portion of long-term debt (3)	[2]	392.6	354.1
Total long-term debt, excluding current portion		1,598.8	1,638.2
Revolving Credit Facility [Member]
Summary of Long-term debt
Borrowings under third amended and restated senior secured revolving credit agreement		$ 0	$ 0.2
Senior Notes [Abstract]
Weighted average interest rate		5.20%	4.80%
Notes Due January 2021 at Fixed Rated 11.5% Interest Payments [Member]
Summary of Long-term debt
Borrowings under Notes		$ 400	$ 400
Senior Notes [Abstract]
Fixed rate		11.50%	11.50%
Effective interest rate		12.30%	12.30%
Notes Due April 2021 at Fixed Rate of 6.5% Interest Payments [Member]
Summary of Long-term debt
Borrowings under Notes		$ 900	$ 900
Senior Notes [Abstract]
Fixed rate		6.50%	6.50%
Effective interest rate		6.80%	6.80%
7.625% Notes [Member]
Summary of Long-term debt
Borrowings under Notes	[3]	$ 351.9	$ 352.1
Senior Notes [Abstract]
Fixed rate		7.625%	7.625%
Effective interest rate		8.00%	8.00%
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments [Member]
Summary of Long-term debt
Borrowings under Notes		$ 325	$ 325
Senior Notes [Abstract]
Fixed rate		7.75%	7.75%
Effective interest rate		8.00%	8.00%
Capital Lease Obligations [Member]
Summary of Long-term debt
Capital lease obligations		$ 43.7	$ 44
Less unamortized discounts [Member]
Summary of Long-term debt
Less unamortized discounts		(9.1)	(9.7)
Interest Expense [Member] | Fair Value Hedging [Member]
Senior Notes [Abstract]
Liabilities, fair value adjustment		$ 1.9	$ 2.1
[1]	Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.6 million and $21.8 million at March 31, 2018 and December 31, 2017, respectively.
[2]	The Company redeemed all of the 2021 Secured Notes in April 2018.
[3]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.9 million and $2.1 million as of March 31, 2018 and December 31, 2017, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) $ in Millions	Apr. 20, 2016USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Deferred Finance Costs		$ 23.6	$ 21.8
Long-Term Debt (Textual) [Abstract]
Extinguishment of Debt, Amount		0.6
Senior secured revolving credit facility		600
FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Senior secured revolving credit facility		$ 25
Notes Due January 2021 at Fixed Rated 11.5% Interest Payments [Member]
Long-Term Debt (Textual) [Abstract]
Date senior notes issued and sold	Apr. 20, 2016
Senior notes, aggregate principal amount issued and sold	$ 400
Maturity date	Jan. 15, 2021
Debt instrument percent discount price of par	98.273%
Net proceeds from sale of senior notes	$ 382.5
Frequency of interest payment	semiannually
Senior Notes [Member] | Maximum [Member]
Long-Term Debt (Textual) [Abstract]
Fixed charge coverage ratio		1.7
Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Maturity date		Feb. 28, 2023
Frequency of interest payment		quarterly
Senior secured revolving credit facility			900
Incremental uncommitted expansion feature		$ 500
Customary letter of credit fee, including a fronting fee per annum on the stated amount of each outstanding letter of credit		0.125%
Outstanding borrowings		$ 0	0.2
Outstanding standby letters of credit		$ 39.6	$ 67.3
Financial covenant		if the availability of loans under the revolving credit facility falls below the sum of the amount of FILO Loans outstanding plus the greater of (i) 10% of the Borrowing Base (as defined in the revolving credit facility agreement) and (ii) $35 million (which amount is subject to increase in proportion to revolving commitment increases), the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the revolving credit facility agreement) of at least 1.0 to 1.0.
Revolving Credit Facility [Member] | Maximum [Member]
Long-Term Debt (Textual) [Abstract]
Letter of Credit Sublimit		90.00%	90.00%
Basis points		25.00%
Unutilized commitments fee to the lender under the revolving credit facility		0.375%
Revolving Credit Facility [Member] | Minimum [Member]
Long-Term Debt (Textual) [Abstract]
Fixed Charge Coverage Ratio, Margin Reduction Threshold		550.00%
Consecutive Quarters, Margin Reduction Threshold		4
Effective Date, Margin Reduction Threshold		Aug. 23, 2018
Unutilized commitments fee to the lender under the revolving credit facility		0.25%
London Interbank Offered Rate (LIBOR) [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		250.00%
London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		150.00%
Prime Rate [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		150.00%
Prime Rate [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		50.00%
Quarterly Average Availability Percentage, Range 1 [Member] | London Interbank Offered Rate (LIBOR) [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		2.50%
Quarterly Average Availability Percentage, Range 1 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		1.50%
Quarterly Average Availability Percentage, Range 1 [Member] | Prime Rate [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		1.50%
Quarterly Average Availability Percentage, Range 1 [Member] | Prime Rate [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		0.50%
Quarterly Average Availability Percentage, Range 2 [Member] | London Interbank Offered Rate (LIBOR) [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		2.75%
Quarterly Average Availability Percentage, Range 2 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		1.75%
Quarterly Average Availability Percentage, Range 2 [Member] | Prime Rate [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		1.75%
Quarterly Average Availability Percentage, Range 2 [Member] | Prime Rate [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		0.75%
Quarterly Average Availabiity Percentage, Range 3 [Member] | London Interbank Offered Rate (LIBOR) [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		3.00%
Quarterly Average Availabiity Percentage, Range 3 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		2.00%
Quarterly Average Availabiity Percentage, Range 3 [Member] | Prime Rate [Member] | FILO Revolver [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		2.00%
Quarterly Average Availabiity Percentage, Range 3 [Member] | Prime Rate [Member] | Revolving Credit Facility [Member]
Long-Term Debt (Textual) [Abstract]
Basis points		1.00%

Long-Term Debt - Summary of Pri

Long-Term Debt - Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations (Details) $ in Millions	Mar. 31, 2018USD ($)
Maturities of long-term debt
2,018	$ 403.4
2,019	2.8
2,020	2.4
2,021	903.3
2,022	351.2
Thereafter	361.9
Long-term debt	$ 2,025

Derivatives - Summary of Gross

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Assets (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	$ 0.8	$ 0.3
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(0.8)	(0.3)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Crude Oil Swaps [Member] | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0	0.3
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	(0.3)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Crude Oil Percent Basis Swaps [Member] | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0.5	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(0.4)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0.1	0
Diesel Percent Basis Crack Spread Swaps [Member] | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0.3	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(0.4)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	$ (0.1)	$ 0

Derivatives - Summary of Gros50

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (9.2)	$ (10.7)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0.8	0.3
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(8.4)	(10.4)
Crude Oil Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0.3
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	0.3
Crude Oil Percent Basis Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(0.2)	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0.4	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0.2	0
Gasoline Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(0.2)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(0.2)
Gasoline Crack Spread Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(1.8)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(1.8)
Diesel Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(0.2)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(0.2)
Diesel Crack Spread Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(4.1)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(4.1)
Diesel Percent Basis Crack Spread Swaps [Member] | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(0.7)	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0.4	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(0.3)	0
Inventory Financing Obligations | Fuel Product [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(8.3)	(4.4)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	$ (8.3)	$ (4.4)

Derivatives - Schedule of Deriv

Derivatives - Schedule of Derivative Instruments (Not Designated as Hedges) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (2.1)	$ (4.9)
Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	2	10.6
Natural Gas Swaps [Member] | Specialty Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.7)
Natural Gas Swaps [Member] | Specialty Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.9)
Crude Oil Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.4)
Crude Oil Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(0.3)	(3.1)
Crude Oil Basis Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.9)
Crude Oil Basis Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	6.1
Crude Oil Percent Basis Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.1)
Crude Oil Percent Basis Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0.3	1
Gasoline Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Gasoline Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0.2	0
Gasoline Crack Spread Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(1)	(1.6)
Gasoline Crack Spread Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	1.8	4.8
2-1-1- Crack Spread Swap [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.9)
2-1-1- Crack Spread Swap [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Diesel Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Diesel Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0.2	0
Diesel Crack Spread Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(1.1)	(0.3)
Diesel Crack Spread Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	4.2	2.7
Diesel Percent Basis Crack Spread Swaps [Member] | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Diesel Percent Basis Crack Spread Swaps [Member] | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(0.4)	0
Inventory Financing Obligations | Fuel Product [Member] | Realized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Inventory Financing Obligations | Fuel Product [Member] | Unrealized Gain (Loss) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (4)	$ 0

Derivatives Derivatives - Sched

Derivatives Derivatives - Schedule of Derivative Positions (Crude oil swap) (Details) - Fuel Product [Member] - Not Designated as Hedging Instrument [Member] - Crude Oil Swap Purchases [Member]	Dec. 31, 2017bbl$ / bbl
Derivative [Line Items]
Derivative, notional amount	28,000
Average Swap ($/Bbl) | $ / bbl	48.25
First Quarter 2018 [Member]
Derivative [Line Items]
Derivative, notional amount	28,000
Barrels per Day Purchased	311
Average Swap ($/Bbl) | $ / bbl	48.25

Derivatives - Schedule of Der53

Derivatives - Schedule of Derivative Positions (Crude Oil Percent Basis Swaps) (Details) - Fuel Product [Member] - Crude Oil Percent Basis Swaps Purchased [Member] - Not Designated as Hedging Instrument [Member]	Mar. 31, 2018bbl
Derivative [Line Items]
Derivative, notional amount	730,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	65.25%
First Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	180,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	65.25%
Second Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	182,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	65.25%
Third Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	184,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	65.25%
Fourth Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	184,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	65.25%

Derivatives Derivatives - Sch54

Derivatives Derivatives - Schedule of Derivative Positions (Gasoline Crack Spread Swaps) (Details) - Gasoline Crack Spread Swaps [Member] - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Dec. 31, 2017bbl$ / bbl
Derivative [Line Items]
Derivative, notional amount	826,000
Average Swap ($/Bbl) | $ / bbl	12.27
First Quarter 2018 [Member]
Derivative [Line Items]
Derivative, notional amount	826,000
Barrels per day, sold	9,178
Average Swap ($/Bbl) | $ / bbl	12.27

Derivatives Derivatives - Sch55

Derivatives Derivatives - Schedule of Derivative Positions (Gasoline Swap) (Details) - Gasoline Swaps [Member] - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Dec. 31, 2017bbl$ / bbl
Derivative [Line Items]
Derivative, notional amount	14,000
Average Swap ($/Bbl) | $ / bbl	61.35
First Quarter 2018 [Member]
Derivative [Line Items]
Derivative, notional amount	14,000
Barrels per day, sold	156
Average Swap ($/Bbl) | $ / bbl	61.35

Derivatives Derivatives - Sch56

Derivatives Derivatives - Schedule of Derivative Positions (Diesel Crack Spread Swaps) (Details) (Details) - Diesel Crack Spread Swaps [Member] - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Dec. 31, 2017bbl$ / bbl
Derivative [Line Items]
Derivative, notional amount	826,000
Average Swap ($/Bbl) | $ / bbl	17.58
First Quarter 2018 [Member]
Derivative [Line Items]
Derivative, notional amount	826,000
Barrels per day, sold	9,178
Average Swap ($/Bbl) | $ / bbl	17.58

Derivatives Derivatives - Sch57

Derivatives Derivatives - Schedule of Derivative Positions (Diesel Swap) (Details) - Diesel Swaps [Member] - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Dec. 31, 2017bbl$ / bbl
Derivative [Line Items]
Derivative, notional amount	14,000
Average Swap ($/Bbl) | $ / bbl	66.35
First Quarter 2018 [Member]
Derivative [Line Items]
Derivative, notional amount	14,000
Barrels per day, sold	156
Average Swap ($/Bbl) | $ / bbl	66.35

Derivatives Derivatives - Sch58

Derivatives Derivatives - Schedule of Derivative Positions (Diesel Percent Basis Swap) (Details) - Diesel Percent Basis Crack Spread Swaps [Member] - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Mar. 31, 2018bbl
Derivative [Line Items]
Derivative, notional amount	730,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	137.28%
First Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	180,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	137.28%
Third Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	184,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	137.28%
Second Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	182,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	137.28%
Fourth Quarter 2019 [Member]
Derivative [Line Items]
Derivative, notional amount	184,000
Barrels per Day Purchased	2,000
Fixed Percentage of NYMEX WTI (Average % of WTI/Bbl)	137.28%

Derivatives - Narrative (Detail

Derivatives - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivative [Line Items]
Counterparties in which derivatives held were net assets	1		0
Derivative Asset	$ 0	$ 0
Derivative, Collateral, Right to Reclaim Securities	0	0
Derivative, Collateral, Obligation to Return Securities	0	0
Fair Value Hedging [Member] | Interest Expense [Member]
Derivative [Line Items]
Gain (Loss) on Hedged Item	1.9	2.1
Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gross Amounts of Recognized Liabilities	9.2	10.7
Gasoline Swaps [Member] | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gross Amounts of Recognized Liabilities	0	0.2
Diesel Swaps [Member] | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Gross Amounts of Recognized Liabilities	$ 0	$ 0.2

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Date goodwill impairment is reviewed, annually	Oct. 1, 2017

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Recurring Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Assets:
Derivative Asset	$ 0	$ 0
Fair Value, Measurements, Recurring [Member]
Assets:
Derivative Asset	0	0
Pension plan investments	0.1	0.2
Total recurring assets at fair value	0.1	0.2
Derivative liabilities:
Total derivative liabilities	(8.4)	(10.4)
RINs Obligation	(5.2)	(59.1)
Liability Awards	(8.6)	(5.6)
Total recurring liabilities at fair value	(22.2)	(75.1)
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Assets:
Derivative Asset	0	0
Pension plan investments	0.1	0.2
Total recurring assets at fair value	0.1	0.2
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	0	0
Liability Awards	(8.6)	(5.6)
Total recurring liabilities at fair value	(8.6)	(5.6)
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Assets:
Derivative Asset	0	0
Pension plan investments	0	0
Total recurring assets at fair value	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	(5.2)	(59.1)
Liability Awards	0	0
Total recurring liabilities at fair value	(5.2)	(59.1)
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Assets:
Derivative Asset	0	0
Pension plan investments	0	0
Total recurring assets at fair value	0	0
Derivative liabilities:
Total derivative liabilities	(8.4)	(10.4)
RINs Obligation	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(8.4)	(10.4)
Crude Oil Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	0	0.3
Crude Oil Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Crude Oil Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Crude Oil Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	0	0.3
Crude Oil Percent Basis Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Derivative Asset	0.1	0
Derivative liabilities:
Total derivative liabilities	0.2	0
Crude Oil Percent Basis Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Assets:
Derivative Asset	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Crude Oil Percent Basis Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Assets:
Derivative Asset	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Crude Oil Percent Basis Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Assets:
Derivative Asset	0.1	0
Derivative liabilities:
Total derivative liabilities	(0.2)	0
Gasoline Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Gasoline Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Gasoline Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Gasoline Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Gasoline Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	0	(1.8)
Gasoline Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Gasoline Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Gasoline Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	0	(1.8)
Diesel Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Diesel Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Diesel Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	0	(4.1)
Diesel Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	0	(4.1)
Diesel Percent Basis Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Derivative Asset	(0.1)	0
Derivative liabilities:
Total derivative liabilities	(0.3)	0
Diesel Percent Basis Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Assets:
Derivative Asset	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Percent Basis Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Assets:
Derivative Asset	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Diesel Percent Basis Crack Spread Swaps [Member] | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Assets:
Derivative Asset	(0.1)	0
Derivative liabilities:
Total derivative liabilities	(0.3)	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring [Member]
Derivative liabilities:
Total derivative liabilities	(8.3)	(4.4)
Inventory Financing Obligations | Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Derivative liabilities:
Total derivative liabilities	8.3	(4.4)
Not Designated as Hedging Instrument [Member]
Derivative liabilities:
Total derivative liabilities	(8.4)	(10.4)
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Crude Oil Swaps [Member]
Assets:
Derivative Asset	0	0
Derivative liabilities:
Total derivative liabilities	0	0.3
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Crude Oil Percent Basis Swaps [Member]
Assets:
Derivative Asset	0.1	0
Derivative liabilities:
Total derivative liabilities	0.2	0
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Gasoline Swaps [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Gasoline Crack Spread Swaps [Member]
Derivative liabilities:
Total derivative liabilities	0	(1.8)
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Diesel Swaps [Member]
Derivative liabilities:
Total derivative liabilities	0	(0.2)
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Diesel Crack Spread Swaps [Member]
Derivative liabilities:
Total derivative liabilities	0	(4.1)
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Diesel Percent Basis Crack Spread Swaps [Member]
Assets:
Derivative Asset	(0.1)	0
Derivative liabilities:
Total derivative liabilities	(0.3)	0
Fuel Product [Member] | Not Designated as Hedging Instrument [Member] | Inventory Financing Obligations
Derivative liabilities:
Total derivative liabilities	$ (8.3)	$ (4.4)

Fair Value Measurements - Sum62

Fair Value Measurements - Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Loss on derivative instruments	$ (0.1)	$ 5.7
Unrealized gain (loss) on derivative instruments	2	10.6
Level 3 [Member]
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Fair value	(8.4)	(3.4)	$ (10.4)	$ (14)
Loss on derivative instruments	2.1	4.9
Unrealized gain (loss) on derivative instruments	2	10.6
Settlements	(2.1)	(4.9)
March 31	$ 2	$ 10.6

Fair Value Measurements - Sum63

Fair Value Measurements - Summary of the Company's Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Fair Value [Member] | Level 1 [Member]
Financial Instrument:
Senior notes	$ 1,547	$ 1,576.5
Fair Value [Member] | Level 2 [Member]
Financial Instrument:
Senior notes	446.6	456.4
Fair Value [Member] | Level 3 [Member]
Financial Instrument:
Debt Instrument, Fair Value Disclosure	50	50.6
Fair Value [Member] | Revolving Credit Facility [Member] | Level 3 [Member]
Financial Instrument:
Revolving credit facility	0	0.2
Carrying value [Member] | Level 1 [Member]
Financial Instrument:
Senior notes	1,557.4	1,556.4
Carrying value [Member] | Level 2 [Member]
Financial Instrument:
Senior notes	388.5	387.6
Carrying value [Member] | Level 3 [Member]
Financial Instrument:
Debt Instrument, Fair Value Disclosure	50	50.6
Carrying value [Member] | Revolving Credit Facility [Member] | Level 3 [Member]
Financial Instrument:
Revolving credit facility	$ 0	$ 0.2

Earnings Per Unit - Summary of

Earnings Per Unit - Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2018		Mar. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) from continuing operations	$ (2.9)		$ 1.5
Net income (loss) from continuing operations available to limited partners	(4.7)		(6.1)
Net loss	(4.8)		(6.2)
General partner’s interest in net loss	$ (0.1)		$ (0.1)
From continuing operations	$ (0.04)		$ 0.02
From discontinued operations	(0.02)		(0.10)
Limited partners' interest basic net loss per unit	(0.06)		(0.08)
From continuing operations	(0.06)		0.02
From discontinued operations	(0.02)		(0.10)
Limited partners' interest diluted net loss per unit	$ (0.08)		$ (0.08)
Dilutive phantom units excluded (in shares)	200,000
Denominator for earnings per limited partner unit:
Basic weighted average limited partner units outstanding (in shares)	78,045,360		77,412,634
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	0		847,275
Diluted weighted average limited partner units outstanding (in shares)	78,045,360	[1]	78,259,909
Continuing Operations [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) from continuing operations available to limited partners	$ (2.8)		$ 1.5
General partner’s interest in net loss	0.1		0
Discontinued Operations, Disposed of by Sale [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) from continuing operations available to limited partners	$ (1.9)		$ (7.6)
[1]	Total diluted weighted average limited partner units outstanding excludes 0.2 million for the three months ended March 31, 2018, consisting of unvested phantom units.

Segments and Related Informat65

Segments and Related Information - Schedule of Reportable Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Sales:
Total sales	$ 750.5	$ 886.5
Loss from unconsolidated affiliates	(3.7)
Adjusted EBITDA	76.4	82.4
Reconciling items to net loss:
Depreciation and amortization	33	44.5
Loss on sale of Business, net	0
Asset Impairment	0	0.4
Unrealized gain on derivative instruments	(2)	(10.6)
Interest expense	45.2	43.9
Extinguishment of Debt, Amount	0.6
Non-cash equity based compensation	2.7	2.8
Income tax benefit from continuing operations	(0.2)	(0.1)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(2.9)	1.5
External Customers [Member]
Sales:
Total sales	750.5	886.5
Intersegment Sales [Member]
Sales:
Total sales	0	0
Operating Segments [Member] | Specialty Products [Member]
Sales:
Total sales	321.8	337.3
Loss from unconsolidated affiliates	(3.7)
Adjusted EBITDA	37.7	45.6
Reconciling items to net loss:
Depreciation and amortization	14.3	17
Loss on sale of Business, net	0
Asset Impairment		0.4
Operating Segments [Member] | Specialty Products [Member] | External Customers [Member]
Sales:
Total sales	321.8	337.2
Operating Segments [Member] | Specialty Products [Member] | Intersegment Sales [Member]
Sales:
Total sales	0	0.1
Operating Segments [Member] | Fuel Products [Member]
Sales:
Total sales	438.5	564.5
Loss from unconsolidated affiliates	0
Adjusted EBITDA	38.7	36.8
Reconciling items to net loss:
Depreciation and amortization	18.7	27.5
Loss on sale of Business, net	0
Asset Impairment		0
Operating Segments [Member] | Fuel Products [Member] | External Customers [Member]
Sales:
Total sales	428.7	549.3
Operating Segments [Member] | Fuel Products [Member] | Intersegment Sales [Member]
Sales:
Total sales	9.8	15.2
Operating Segments [Member] | Combined Segments [Member]
Sales:
Total sales	760.3	901.8
Loss from unconsolidated affiliates	(3.7)
Adjusted EBITDA	76.4	82.4
Reconciling items to net loss:
Depreciation and amortization	33	44.5
Loss on sale of Business, net	0
Asset Impairment		0.4
Operating Segments [Member] | Combined Segments [Member] | External Customers [Member]
Sales:
Total sales	750.5	886.5
Operating Segments [Member] | Combined Segments [Member] | Intersegment Sales [Member]
Sales:
Total sales	9.8	15.3
Eliminations [Member]
Sales:
Total sales	(9.8)	(15.3)
Loss from unconsolidated affiliates	0
Adjusted EBITDA	0	0
Reconciling items to net loss:
Depreciation and amortization	0	0
Loss on sale of Business, net	0
Asset Impairment		0
Eliminations [Member] | External Customers [Member]
Sales:
Total sales	0	0
Eliminations [Member] | Intersegment Sales [Member]
Sales:
Total sales	$ (9.8)	$ (15.3)

Segments and Related Informat66

Segments and Related Information - Schedule of Major Product Category Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Major product category sales
Sales	$ 750.5	$ 886.5
Product Concentration Risk [Member]
Major product category sales
Sales	$ 750.5	$ 886.5
Sales, percentage	100.00%	100.00%
Product Concentration Risk [Member] | Specialty Products [Member]
Major product category sales
Sales	$ 321.8	$ 337.2
Sales, percentage	42.80%	38.00%
Product Concentration Risk [Member] | Specialty Products [Member] | Lubricating Oils [Member]
Major product category sales
Sales	$ 136.2	$ 151.3
Sales, percentage	18.10%	17.10%
Product Concentration Risk [Member] | Specialty Products [Member] | Solvents [Member]
Major product category sales
Sales	$ 72	$ 67.5
Sales, percentage	9.60%	7.60%
Product Concentration Risk [Member] | Specialty Products [Member] | Waxes [Member]
Major product category sales
Sales	$ 29.6	$ 31
Sales, percentage	3.90%	3.50%
Product Concentration Risk [Member] | Specialty Products [Member] | Packaged and Synthetic Specialty Products [Member]
Major product category sales
Sales	$ 68	$ 69.3
Sales, percentage	9.10%	7.80%
Product Concentration Risk [Member] | Specialty Products [Member] | Other [Member]
Major product category sales
Sales	$ 16	$ 18.1
Sales, percentage	2.10%	2.00%
Product Concentration Risk [Member] | Fuel Products [Member]
Major product category sales
Sales	$ 428.7	$ 549.3
Sales, percentage	57.20%	62.00%
Product Concentration Risk [Member] | Fuel Products [Member] | Gasoline [Member]
Major product category sales
Sales	$ 161.3	$ 228.2
Sales, percentage	21.50%	25.70%
Product Concentration Risk [Member] | Fuel Products [Member] | Diesel [Member]
Major product category sales
Sales	$ 173.3	$ 206.8
Sales, percentage	23.10%	23.30%
Product Concentration Risk [Member] | Fuel Products [Member] | Jet fuel [Member]
Major product category sales
Sales	$ 29.9	$ 37.6
Sales, percentage	4.00%	4.30%
Product Concentration Risk [Member] | Fuel Products [Member] | Asphalt, Heavy Fuel Oils and Other [Member]
Major product category sales
Sales	$ 64.2	$ 76.7
Sales, percentage	8.60%	8.70%

Segments and Related Informat67

Segments and Related Information - Narrative (Details) - supplier	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Number of customers representing 10% or greater of consolidated sales	0	0
number of major suppliers	2	2
Disclosure on Geographic Areas, Description of Revenue from External Customers	0.1	0.1
Supplier Concentration Risk [Member]
Segment Reporting Information [Line Items]
Percentage of crude oil supply from 2 suppliers	60.20%	66.20%

Subsequent Events Subsequent 68

Subsequent Events Subsequent Events (Details) - Notes Due January 2021 at Fixed Rated 11.5% Interest Payments [Member] - Subsequent Event [Member] $ in Millions	Apr. 09, 2018USD ($)
Subsequent Event [Line Items]
Debt Instrument, Redemption Period, End Date	Apr. 9, 2018
Debt Instrument, Redemption Price, Percentage	100.00%
Debt Issuance Costs, Net	$ 58.1