Calumet Specialty Products Partners (CLMT) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 06, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Calumet Specialty Products Partners, L.P.
Entity Address, Address Line One	2780 Waterfront Parkway East Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Indianapolis
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46214
City Area Code	317
Local Phone Number	328-5660
Entity Incorporation, State or Country Code	DE
Entity Central Index Key	0001340122
Entity File Number	333-128880
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2020
Entity Tax Identification Number	35-1811116
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		77,956,842

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions		Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents		$ 103.7	$ 19.1
Accounts receivable, net:
Accounts receivable, net		176	175
Other		11	13.5
Total accounts receivable		187	188.5
Inventories		222.6	292.6
Derivative assets		22.8	0.9
Prepaid expenses and other current assets		8.3	11
Total current assets		544.4	512.1
Property, plant and equipment, net		964.7	973.5
Goodwill		172.5	171.4
Other intangible assets, net		68.4	71.2
Operating lease right-of-use assets	[1]	78.5	93.1
Other noncurrent assets, net		33.8	36.5
Total assets		1,862.3	1,857.8
Current liabilities:
Accounts payable		158.5	230.2
Accrued interest payable		46.8	32
Accrued salaries, wages and benefits		22.4	35.7
Other taxes payable		13.7	11.8
Obligations under inventory financing agreements		95.1	134.3
Other current liabilities		50.2	58.6
Current portion of operating lease liabilities	[1]	49	60.6
Current portion of long-term debt		2	1.8
Total current liabilities		437.7	565
Pension and postretirement benefit obligations		7.6	7.9
Other long-term liabilities		20.6	20.8
Long-term operating lease liabilities	[1]	30.7	33
Long-term debt, less current portion		1,358.7	1,209.5
Total liabilities		1,855.3	1,836.2
Partners’ capital:
Limited partners’ interest 77,956,842 units and 77,560,355 units issued and outstanding as of March 31, 2020 and December 31, 2019, respectively		6.1	20.2
General partner’s interest		11.7	12
Accumulated other comprehensive loss		(10.8)	(10.6)
Total partners’ capital		7	21.6
Total liabilities and partners’ capital		1,862.3	1,857.8
Limited Partner
Partners’ capital:
Total partners’ capital		$ 6.1	$ 20.2
[1]	In the first quarter of 2020, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximately $1.4 million.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - Limited Partner - shares	Mar. 31, 2020	Dec. 31, 2019
Limited partners’ interest units issued (in shares)	77,956,842	77,560,355
Limited Partners' Capital Account, Units Outstanding	77,956,842	77,560,355

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Sales	$ 692.6	$ 851.3
Cost of sales	638.3	715.3
Gross profit	54.3	136
Operating costs and expenses:
Selling	13.3	13.3
General and administrative	20.2	34.9
Transportation	30.8	35.9
Taxes other than income taxes	5	5.1
Loss on impairment and disposal of assets	6	11.7
Other operating expense	3	1.3
Operating income (loss)	(24)	33.8
Other income (expense):
Interest expense	(29.3)	(32.3)
Gain (Loss) from debt extinguishment	0	0.4
Gain on derivative instruments	38.5	9.1
Other	(0.9)	(5.3)
Total other income (expense)	10.1	(17.5)
Net income (loss) before income taxes	(13.9)	16.3
Income tax expense from continuing operations	0.5	(0.1)
Net income (loss) from continuing operations	(14.4)	16.4
Net loss	(14.4)	16.4
Less:
General partner’s interest in net loss	(0.3)	0.3
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	0	0.1
Net income (loss) available to limited partners	$ (14.1)	$ 16
Weighted average limited partner units outstanding:
Basic and Diluted	78,399,314	78,111,551
Limited partners' interest basic net income (loss) per unit [Abstract]
From continuing operations	$ (0.18)	$ 0.20
Limited partners’ interest	(0.18)	0.20
Limited partners' interest diluted net income (loss) per unit
From continuing operations	(0.18)	0.20
Limited partners' interest	$ (0.18)	$ 0.20
Oil and Gas, Refining and Marketing [Member]
Sales	$ 692.6	$ 851.3

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Net income (loss)	$ (14.4)	$ 16.4
Cash flow hedge loss reclassified to net loss	0.2	0
Foreign currency translation adjustment	0	1.2
Total other comprehensive loss	(0.2)	1.2
Comprehensive income (loss) attributable to partners’ capital	$ (14.6)	$ 17.6

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Partners' Capital - 3 months ended Mar. 31, 2020 - USD ($) $ in Millions	Total	General Partner	Limited Partners	Accumulated Other Comprehensive Loss
Beginning of Period at Dec. 31, 2019	$ 21.6	$ 12	$ 20.2	$ (10.6)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	(0.2)	0	0	(0.2)
Net loss	(14.4)	(0.3)	(14.1)	0
Settlement of tax withholdings on equity-based incentive compensation	(0.3)	0	(0.3)	0
Amortization of phantom units	0.3	0	0.3	0
End of Period at Mar. 31, 2020	$ 7	$ 11.7	$ 6.1	$ (10.8)

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating activities
Net income (loss)	$ (14.4)	$ 16.4
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	26.4	28.2
Amortization of turnaround costs	5.1	4.8
Non-cash interest expense	1.5	1.9
(Gain) loss on debt extinguishment	0	(0.4)
Unrealized (gain) loss on derivative instruments	(31.6)	2.6
Loss on impairment and disposal of assets	6	11.7
Operating lease expense	20.2	20.8
Operating lease payments	(20.1)	(20.6)
Equity-based compensation	(4.5)	2.2
Lower of cost or market inventory adjustment	66.3	(38.9)
Other non-cash activities	2.2	(4)
Changes in assets and liabilities:
Accounts receivable	(1.1)	(69.8)
Inventories	3.8	31.9
Prepaid expenses and other current assets	1.5	(3.5)
Derivative activity	(1.4)	(0.1)
Turnaround costs	(9.8)	(1.7)
Accounts payable	(65.3)	37.2
Accrued interest payable	11.2	14.4
Accrued salaries, wages and benefits	(8.5)	(6.8)
Other taxes payable	1.9	2.9
Other liabilities	(9.1)	(1.8)
Pension and postretirement benefits obligations	(0.2)	0
Net cash provided by (used in) operating activities	(19.9)	27.4
Investing activities
Additions to property, plant and equipment	(14.9)	(9.5)
Payments to Acquire Businesses, Net of Cash Acquired	(3.3)	0
Proceeds from sale of unconsolidated affiliate	0	5
Proceeds from sale of business, net	0	3.6
Net cash provided by discontinued operations	0.9	2
Net cash provided by (used in) investing activities	(17.3)	1.1
Net Cash Provided by (Used in) Financing Activities [Abstract]
Proceeds from borrowings — revolving credit facility	472.5	0
Repayments of borrowings — revolving credit facility	(325.3)	0
Repayments of borrowings — senior notes	0	23.2
Payments on finance lease obligations	(0.1)	(1)
Proceeds from inventory financing agreements	245.1	279.2
Payments on inventory financing agreements	(269.7)	(286.1)
Proceeds from other financing obligations	0	0.3
Payments on other financing obligations	(0.7)	(0.6)
Contributions from Calumet GP, LLC	0	0.1
Net cash provided by (used in) in financing activities	121.8	(31.3)
Net increase (decrease) in cash and cash equivalents	84.6	(2.8)
Cash and cash equivalents at beginning of period	19.1	155.7
Cash and cash equivalents at end of period	103.7	152.9
Cash and cash equivalents	103.7	152.9
Supplemental disclosure of non-cash investing activities
Non-cash property, plant and equipment additions	$ 10.8	$ 3.3

Description of the Business

Description of the Business	3 Months Ended
	Mar. 31, 2020
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 under the ticker symbol “CLMT.” The general partner of the Company is Calumet GP, LLC, a Delaware limited liability company. As of March 31, 2020 , the Company had 77,956,842 limited partner common units and 1,590,955 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 the Company’s employees and the Company reimburses the general partner for certain of its expenses. The Company is engaged in the production and marketing of crude oil-based specialty products including lubricating oils, white mineral oils, solvents, petrolatums, waxes, synthetic lubricants and fuel and fuel related products including gasoline, diesel, jet fuel, asphalt and heavy fuel oils. 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. The unaudited condensed consolidated financial statements of the Company as of March 31, 2020 and for the three months ended March 31, 2020 and 2019 , 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, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020 . These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2019 Annual Report on Form 10-K.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
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, 2020 December 31, 2019 RINs Obligation $ 30.6 $ 13.0 Transition Services Agreement Payable — 19.8 Net working capital adjustment liabilities — 6.9 Other 19.6 18.9 Total other current liabilities $ 50.2 $ 58.6 The Company’s Renewable Identification Numbers (“RINs”) obligation (“RINs Obligation”) represents a liability for the purchase of RINs to satisfy the U.S. Environmental Protection Agency (“EPA”) requirement to blend biofuels into the fuel products it produces pursuant to the EPA’s Renewable Fuel Standard (“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 is 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 cost 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 liabilities associated with the Company’s RINs Obligation are considered recurring fair value measurements. Please read Note 6 - “ Commitments and Contingencies ” for further information on the Company’s RINs Obligation. Loss on Impairment and Disposal of Assets The Company’s unaudited condensed consolidated statements of operations for the three months ended March 31, 2020 and 2019 included a Loss on impairment and disposal of assets of $6.0 million and $11.7 million , respectively. For the three months ended March 31, 2020 , Loss on impairment and disposal of assets consisted of a $4.5 million write-off of other receivable for the remaining payment related to the sale of Anchor Drilling Fluids USA, LLC in 2017 and $1.5 million for the disposal of assets related to Bel-Ray facility (please read Note 13 - “ Restructuring ” for additional information regarding the Company’s restructuring program). For the three months ended March 31, 2019, Loss on impairment and disposal of assets consisted of $10.7 million as the Company ceased use of the assets associated with the TexStar Midstream Logistics, L.P. Throughput and Deficiency Agreement and $1.0 million for the losses recorded on various other asset disposals during the period. The fair value of the Loss on impairment and disposal of assets were based on Level 3 inputs. Adopted Accounting Pronouncements On January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) which changed the impairment model for most financial instruments. Previous guidance required the recognition of credit losses based on an incurred loss impairment methodology that reflects losses once the losses are probable. Under ASU 2016-13, the Company is required to use a current expected credit loss (“CECL”) model that immediately recognizes an estimate of credit losses that are expected to occur over the life of the financial instruments that are in the scope of the update, including trade receivables. The CECL model uses a broader range of reasonable and supportable information in the development of credit loss estimates. The result of the adoption of ASU 2016-13 was de-minimis and did not result in an adjustment to beginning partners’ capital. The allowance for credit losses for accounts receivable was $0.9 million at January 1, 2020 and March 31, 2020. On January 1, 2019, the Company adopted ASU No. 2016-02 , Leases (Topic 842) (“ASU 2016-02”) and all the related amendments to its lease contracts using the modified retrospective method. The effective date was used as the Company’s date of initial application with no restatement of prior periods. Please read Note 5 - “ Leases ” for further information. On January 1, 2019, the Company adopted ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, which improves the financial reporting of hedging relationships to better align risk management activities in financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP. Given the Company’s current risk management strategy of not designating any of its derivative positions as hedges, the adoption of this guidance had no effect on the Company’s unaudited condensed consolidated financial statements. If, in the future, the Company decides to modify its hedging strategies, this new accounting guidance would become applicable and will be applied at that time. On January 1, 2019, the Company adopted ASU No. 2018-07, Compensation — Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting (“ASU 2018-07”). This update simplifies the guidance related to non-employee share-based payments by superseding ASC 505-50 and expanding the scope of ASC 718 to include all share-based payment arrangements related to the acquisition of goods and services from both non-employees and employees. Prior to the issuance of this standard update, non-employee share-based payments were subject to ASC 505-50 requirements while employee share-based payments were subject to ASC 718 requirements. The adoption of ASU 2018-07 had no impact on the Company’s unaudited condensed consolidated financial statements.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [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, Revenue from Contracts with Customers , 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 assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. 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 are deemed to be 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, 2020 2019 Sales by major source Standard specialty products $ 269.2 $ 292.3 Packaged and synthetic specialty products 57.7 59.9 Total specialty products 326.9 352.2 Fuel and fuel related products 320.0 442.9 Asphalt 45.7 56.2 Total fuel products 365.7 499.1 Total sales $ 692.6 $ 851.3 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. For fuel products, payment is typically due in full between 2 to 30 days of delivery or the start of the contract term, such that payment is typically collected 2 to 30 days subsequent to the satisfaction of performance obligations. For specialty products, payment is typically due in full between 30 to 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, net of allowance for expected credit losses from contracts with customers as of March 31, 2020 and December 31, 2019 was $176.0 million and $175.0 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.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2020
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. In certain circumstances, the Company may decide not to replenish inventory for certain products or product lines during an interim period, in which case, the Company may record interim LIFO adjustments during that period. During the three months ended March 31, 2020 , the Company recorded no increases (exclusive of lower of cost or market (“LCM”) adjustments) in cost of sales in the unaudited condensed consolidated statements of operations due to the permanent liquidation of inventory layers. The Company recorded a $0.9 million increase in cost of sales as a result of such activity during the three months ended March 31, 2019 . 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 $15.8 million lower and $17.7 million higher as of March 31, 2020 and December 31, 2019 , 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 7 — “ 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 condensed 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, 2020 December 31, 2019 Titled Inventory Supply and Offtake Agreements (1) Total Titled Inventory Supply and Offtake Agreements (1) Total Raw materials $ 25.1 $ 4.8 $ 29.9 $ 48.3 $ 11.6 $ 59.9 Work in process 29.9 15.5 45.4 35.0 29.1 64.1 Finished goods 112.9 34.4 147.3 124.8 43.8 168.6 $ 167.9 $ 54.7 $ 222.6 $ 208.1 $ 84.5 $ 292.6 (1) Amounts represent LIFO value and do not necessarily represent the value of product financing. Please read Note 7 - “ Inventory Financing Agreements ” for further information. 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. During the three months ended March 31, 2020 , the Company recorded an LCM valuation increase of $66.3 million in cost of sales, as a result of declining market prices. During the three months ended March 31, 2019 , the Company recorded a decrease of $38.9 million in cost of sales due to the sale of inventory previously adjusted through the LCM valuation.

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	Leases The Company has various operating and finance leases primarily for the use of land, storage tanks, railcars, equipment, precious metals and office facilities that have remaining lease terms of greater than one to 16 years, some of which include options to extend the lease for up to 35 years , and others of which include options to terminate the lease within one year. Supplemental balance sheet information related to the Company’s leases as of March 31, 2020 and December 31, 2019 , were as follows (in millions): March 31, 2020 December 31, 2019 Assets: Classification: Operating lease assets Operating lease right-of-use assets (1) $ 78.5 $ 93.1 Finance lease assets Property, plant and equipment, net (2) 4.3 3.2 Total leased assets $ 82.8 $ 96.3 Liabilities: Current Operating Current portion of operating lease liabilities (1) $ 49.0 $ 60.6 Finance Current portion of long-term debt 0.5 0.3 Non-current Operating Long-term operating lease liabilities (1) 30.7 33.0 Finance Long-term debt, less current portion 3.4 2.4 Total lease liabilities $ 83.6 $ 96.3 (1) In the first quarter of 2020 , the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximately $1.4 million . (2) Finance lease assets are recorded net of accumulated amortization of $7.3 million and $7.1 million as of March 31, 2020 and December 31, 2019 , respectively. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The components of lease expense related to the Company’s leases for the three months ended March 31, 2020 and 2019 were as follows (in millions). Three Months Ended Lease Costs: Classification: 2020 2019 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 16.6 $ 17.7 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.7 2.0 Variable operating lease cost (2) (3) Cost of Sales; SG&A Expenses 0.9 1.1 Finance lease cost: Amortization of right-of-use asset Cost of Sales 0.1 0.3 Interest on lease liabilities Interest expense 0.1 1.0 Total lease cost $ 20.4 $ 22.1 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. (2) Approximately $0.8 million of the Company’s variable operating lease cost for the three months ended March 31, 2020 relates to its lease agreement with Phillips 66 associated with the LVT unit at its Lake Charles, Louisiana refinery (the “LVT Agreement”). Pursuant to the LVT Agreement, Phillips 66 is obligated to supply a minimum supply quantity which the Company agreed to purchase through December 31, 2020. Pricing for the agreement is indexed to the prior month’s average of Platts Mid USGC 55 Grade Jet Kero price on the day of loading plus a specified margin. Phillips 66 invoices the Company for the estimated volume of product to be purchased by the Company based on a supplied forecast and differences between actual volumes purchased and the estimated volume of product originally billed, which makes up the variable component of the operating lease contract. (3) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit. As of March 31, 2020 , the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancelable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2020 $ 52.5 $ 0.5 $ 53.0 2021 12.9 0.8 13.7 2022 9.3 0.8 10.1 2023 6.4 0.8 7.2 2024 3.3 0.8 4.1 Thereafter 3.0 1.2 4.2 Total $ 87.4 $ 4.9 $ 92.3 Less: Interest 7.7 1.0 8.7 Present value of lease liabilities $ 79.7 $ 3.9 $ 83.6 (1) As of March 31, 2020 , the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2020 . (2) As of March 31, 2020 , the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2020 . Weighted-Average Lease Term and Discount Rate The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases were as follows: March 31, 2020 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.5 Finance leases 6.1 Weighted-average discount rate: Operating leases 7.3 % Finance leases 7.8 %

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
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 taxation and regulatory authorities, such as the Internal Revenue Service, the EPA and the U.S. Occupational Safety and Health Administration (“OSHA”), as well as various state environmental regulatory bodies and state and local departments of revenue, 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, regional, state 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. Cotton Valley, Princeton and Shreveport Refineries Since 2013, the Louisiana Department of Environmental Quality (“LDEQ”) has issued Consolidated Compliance Orders & Notices of Proposed Penalties to the Cotton Valley, Princeton and Shreveport refineries relating to various alleged air quality and wastewater regulatory violations. The Company has responded to the various orders. The Company and LDEQ have reached a tentative agreement to resolve the applicable matters, which would require that the Company pay a penalty of approximately $0.1 million . The Company is working with LDEQ to formalize the settlement. The Company expects that the amount of the penalty contained in the final settlement will not be material to its financial position or results of operations and any conditions established by LDEQ on the Company’s operations will not be material to the Company’s operations. Renewable Identification Numbers Obligation In August 2019, the EPA granted the Company’s fuel products refineries a “small refinery exemption” under the RFS for the compliance year 2018, 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 2018, compliance with the RFS would represent a “disproportionate economic hardship” for these small refineries. The RINs exemptions resulted in a decrease in the RINs Obligation and are a charge to cost of sales in the unaudited condensed consolidated statements of operations. As of March 31, 2020 and December 31, 2019 , the Company had a RINs Obligation of $30.6 million and $13.0 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, as amended, 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, the EPA’s community right-to-know regulations under Title III of the federal Comprehensive Environmental Response, Compensation and Liability Act, as amended, and similar state statutes require the Company to maintain information about hazardous materials used or produced in the Company’s operations and provide this information 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 systems at each of its locations subject to this 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. Other Matters, Claims and Legal Proceedings On October 31, 2018, the Company received an indemnity claim notice (the “Claim Notice”) from Husky Superior Refining Holding Corp. (“Husky”) under the Membership Interest Purchase Agreement, dated August 11, 2017 (the “MIPA”), which was entered into in connection with the disposition of the Superior Refinery. The Claim Notice relates to alleged losses Husky incurred in connection with a fire at the Husky Superior refinery on April 26, 2018, over five months after Calumet sold Husky 100% of the membership interests in the entity that owns the Husky Superior refinery. Calumet understands the fire occurred during a turnaround of the Husky Superior refinery at a time when Husky owned, operated, and supervised the refinery. Calumet was not involved with the turnaround. The U.S. Chemical Safety and Hazard Investigation Board (“CSB”) is currently investigating the fire but has not contacted Calumet in connection with that investigation or suggested that Calumet is responsible for the fire. Husky’s Claim Notice alleges that Husky “has become aware of facts which may give rise to losses” for which it reserved the right to seek indemnification at a later date. The Claim Notice further alleges breaches of certain representations, warranties, and covenants contained in the MIPA. We believe that the information currently available about the fire and the CSB investigation does not support Husky’s threatened claims, and Husky has not filed a lawsuit against Calumet. If Husky were to seek recourse under the MIPA for such claims, they would be subject to certain limits on indemnification liability that may reduce or eliminate any potential indemnification liability. The Company is subject to other matters, claims and litigation incidental to its business. The Company has recorded accruals with respect to certain of its matters, claims and litigation where appropriate, that are reflected in the unaudited condensed consolidated financial statements but are not individually considered material. For other matters, claims and litigation, 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 matters, claims and litigation currently pending cannot be determined, the Company currently does not expect these outcomes, individually or in the aggregate (including matters for which the Company has recorded accruals), to have a material adverse effect on its financial position, results of operations or cash flows. The outcome of any matter, claim or 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, 2020 and December 31, 2019 , the Company had outstanding standby letters of credit of $31.9 million and $42.5 million , respectively, under its senior secured revolving credit facility (the “revolving credit facility”). Please read Note 8 - “ Long-Term Debt ” for additional information regarding the Company’s revolving credit facility. At March 31, 2020 and December 31, 2019 , 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 , which may be increased with the consent of the Agent (as defined in the Credit Agreement) to 90% of revolver commitments then in effect ( $600.0 million at March 31, 2020 and December 31, 2019 ). Throughput Contract The Company has entered into a long-term agreement to transport crude oil at a minimum of 5,000 bpd through a pipeline, which is still being constructed and is expected to be serviceable in the third quarter of 2020. The agreement also contains a capital recovery charge that increases 2% per annum. This agreement is for seven years commencing once the pipeline is in service. As of March 31, 2020 , the estimated minimum unconditional purchase commitments under the agreement were as follows (in millions): Year Commitment 2020 $ 2.0 2021 3.9 2022 3.9 2023 3.9 2024 4.0 Thereafter 10.0 Total (1) $ 27.7 (1) As of March 31, 2020 , the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.

Inventory Financing Agreement

Inventory Financing Agreement	3 Months Ended
	Mar. 31, 2020
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”). 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 effective nine months after the end of the applicable calendar quarter in which Macquarie elects to terminate and the Company has the option to terminate with ninety days’ notice at any time. On May 9, 2019, the Company entered into an amendment to the Great Falls Supply and Offtake Agreements to, among other things, extend the Expiration Date (as defined in the Great Falls Supply and Offtake Agreements) from September 30, 2019 to June 30, 2023. 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”). Since inception, the Shreveport Supply and Offtake Agreements were set to expire on June 30, 2020; however, Macquarie has the option to terminate the Shreveport Supply and Offtake Agreements effective nine months after the end of the applicable calendar quarter in which Macquarie elects to terminate and the Company has the option to terminate with ninety days’ notice at any time. On May 9, 2019, the Company entered into an amendment to the Shreveport Supply and Offtake Agreements to, among other things, extend the Expiration Date (as defined in the Shreveport Supply and Offtake Agreements) from June 30, 2020 to June 30, 2023. The Supply and Offtake Agreements allow the Company to 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 records 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, please read Note 9 - “ Derivatives ” and Note 10 - “ 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 inventory financing activity in the financing activities section in the unaudited condensed consolidated statements of cash flows. For the three months ended March 31, 2020 and 2019 , the Company received a $1.8 million benefit and incurred a $1.8 million expense, respectively, for financing costs related to the Supply and Offtake Agreements, which are included in interest expense in the Company’s unaudited condensed consolidated statements of operations. The Company has provided collateral of $8.8 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. 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 (up to 90% of the collateral inventory). The deferred amounts under the Deferred Payment Arrangement bear interest at a rate equal to the London Interbank Offered Rate (“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, 2020 and December 31, 2019 , the Company had $9.5 million and $26.3 million deferred payments outstanding, respectively. In addition to the Deferred Payment Arrangement, Macquarie has advanced the Company an additional $5.0 million which remained outstanding as of March 31, 2020 .

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following (in millions): March 31, 2020 December 31, 2019 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 rates of 3.9% and 4.3% for the three months ended March 31, 2020 and year ended December 31, 2019, respectively $ 147.2 $ — Borrowings under 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.1% and 8.0% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. (1) 351.0 351.1 Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.1% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. 325.0 325.0 Borrowings under 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.3 % and 11.2% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. 550.0 550.0 Other 3.4 3.8 Finance lease obligations, at various interest rates, interest and monthly principal payments 3.9 2.7 Less unamortized debt issuance costs (2) (17.2 ) (18.4 ) Less unamortized discounts (2.6 ) (2.9 ) Total debt $ 1,360.7 $ 1,211.3 Less current portion of long-term debt 2.0 1.8 Total long-term debt $ 1,358.7 $ 1,209.5 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.0 million and $1.1 million as of March 31, 2020 and December 31, 2019 , 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 $16.9 million and $15.7 million at March 31, 2020 and December 31, 2019 , respectively. Senior Notes In accordance with SEC Rule 3-10 of Regulation S-X, consolidated financial statements of non-guarantors are not required. The Company has no material assets or operations independent of its subsidiaries. Obligations under its 7.625% Senior Notes due 2022 (the “2022 Notes”), 7.75% Senior Notes due 2023 (the “2023 Notes”) and 11.00% Senior Notes due 2025 (the “2025 Notes” and, together with the 2022 Notes and the 2023 Notes, the “Senior 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 Senior 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 Senior 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 Senior Notes. The indentures governing the Senior 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; (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 Senior 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 Senior Notes, has occurred and is continuing, many of these covenants will be suspended. As of March 31, 2020 , the Company’s Fixed Charge Coverage Ratio (as defined in the indentures governing the Senior Notes) was 2.1 As of March 31, 2020 , the Company was in compliance with all covenants under the indentures governing the Senior Notes. Third Amended and Restated Senior Secured Revolving Credit Facility On February 23, 2018 , the Company entered into the Third Amended and Restated Credit Agreement (the “Credit Agreement”) governing its senior secured revolving credit facility maturing in February 2023 , 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 2020. The reductions in FILO commitments convert 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. On September 4, 2019 , the Company entered into the First Amendment to the Credit Agreement (the “First Amendment”). The amendment expanded the borrowing base by $99.6 million effective October 11, 2019, by adding the fixed assets of the Company’s Great Falls, MT refinery as collateral to the borrowing base. The $99.6 million expansion amortizes to zero on a straight-line basis over ten quarters starting in the first quarter of 2020. Additionally, while the fixed assets of the Great Falls, MT refinery are included in the borrowing base, the First Amendment provides for a 25 basis points increase in the applicable margin for loans, as well as increases in the minimum availability under the revolving credit facility required for the Company to be able to perform certain actions, including to make restricted payments of other distributions, sell or dispose of certain assets, make acquisitions or investments, or prepay other indebtedness. The revolving credit facility, which is the Company’s primary source of liquidity for cash needs in excess of cash generated from operations, 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% The Credit Agreement provides for a 25 basis point reduction in the applicable margin rates beginning in the quarter after our Leverage Ratio (as defined in the Credit Agreement) is less than 5.5 to 1.0. As of March 31, 2020 , the margin was 50 basis points for prime rate based revolver loans, 150 basis points for LIBOR based rate revolver loans, 150 basis points for prime rate based FILO loans and 250 basis points for LIBOR based FILO loans. The margin can fluctuate quarterly based on our average availability for additional borrowings under the revolving credit facility in the preceding calendar quarter. Following the October 11, 2019 effective date of the First Amendment, the applicable margin rates are increased by 25 basis points for as long as the Great Falls, MT refinery assets are contributing to the borrowing base. 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. The borrowing base under the revolving credit facility at March 31, 2020 was approximately $401.0 million . As of March 31, 2020 , the Company had $147.2 million of outstanding borrowings under the revolving credit facility and outstanding standby letters of credit of $31.9 million , leaving approximately $221.9 million available for additional borrowings based on specified availability limitations. Lenders under the revolving credit facility have a first priority lien on the Company’s accounts receivable, inventory and substantially all of its cash. 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 which provides that only if the Company’s availability to borrow loans under the revolving credit facility falls below the sum of the greater of (i) 10% of the borrowing base then in effect, or 15% while the Great Falls, MT refinery is included in the borrowing base, and (ii) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), plus the amount of FILO loans outstanding, then the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0. As of March 31, 2020 , the Company was in compliance with all covenants under the revolving credit facility. Maturities of Long-Term Debt As of March 31, 2020 , principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2020 $ 1.5 2021 2.8 2022 350.6 2023 472.9 2024 0.7 Thereafter 551.0 Total $ 1,379.5

Derivatives

Derivatives	3 Months Ended
	Mar. 31, 2020
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, Western Canadian Select (“WCS”), WTI Midland, Mixed Sweet Blend, Magellan East Houston and ICE 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 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. The Company recognizes all derivative instruments at their fair values (please read Note 10 - “ 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 in accordance with the provisions of our master netting arrangements. 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, 2020 December 31, 2019 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: Specialty products segment: Natural gas swaps Derivative assets $ 0.1 $ (0.4 ) $ (0.3 ) $ — $ — $ — Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ 3.7 $ — $ 3.7 $ — $ — $ — WCS crude oil basis swaps Derivative assets — (6.2 ) (6.2 ) — (1.3 ) (1.3 ) Gasoline crack spread swaps Derivative assets 18.1 — 18.1 1.8 (0.5 ) 1.3 Diesel crack spread swap Derivative assets 10.8 — 10.8 0.9 (0.5 ) 0.4 2/1/1 Crack spread swap Derivative assets 0.4 — 0.4 0.5 — 0.5 Total derivative instruments $ 33.1 $ (6.6 ) $ 26.5 $ 3.2 $ (2.3 ) $ 0.9 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, 2020 December 31, 2019 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: Specialty products segment: Natural gas swaps Other current liabilities $ (0.4 ) $ 0.4 $ — $ — $ — $ — Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ — $ — — $ (7.2 ) $ — $ (7.2 ) WCS crude oil basis swaps Other current liabilities (7.4 ) 6.2 (1.2 ) (1.3 ) 1.3 — Gasoline crack spread swaps Other current liabilities — — — (0.5 ) 0.5 — Diesel crack spread swaps Other current liabilities — — — (0.5 ) 0.5 — Total derivative instruments $ (7.8 ) $ 6.6 $ (1.2 ) $ (9.5 ) $ 2.3 $ (7.2 ) 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, 2020 , the Company had three counterparties in which the derivatives held were in net assets totaling $26.5 million . As of December 31, 2019 , the Company had three counterparties 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, 2020 or December 31, 2019 . 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. 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. Any outstanding collateral is released to the Company upon settlement of the related derivative instrument liability. As of March 31, 2020 and December 31, 2019 , the Company had provided no collateral to its counterparties. 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 natural gas swaps, gasoline swaps, diesel swaps and certain crude oil basis swaps that do not qualify as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the purchases and sales of the Company’s natural gas, crude oil, gasoline and diesel. 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 Gain Recognized in Gain on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2020 2019 2020 2019 Specialty products segment: Natural gas swaps $ (0.1 ) $ — $ (0.3 ) $ — Midland crude oil basis swaps — 1.1 — (0.5 ) Fuel products segment: Inventory financing obligation — — 11.0 (12.7 ) WCS crude oil basis swaps — 3.6 (6.2 ) (3.5 ) WCS crude oil percentage basis swaps — 0.1 — 7.2 Midland crude oil basis swaps — 7.3 — (2.1 ) Gasoline crack spread swaps 2.1 — 16.8 — 2/1/1 crack spread swaps 1.8 — (0.1 ) — Diesel crack spread swaps 3.1 0.7 10.4 (0.8 ) Diesel percentage basis crack spread swaps — (1.1 ) — 9.8 Total $ 6.9 $ 11.7 $ 31.6 $ (2.6 ) Derivative Positions WCS Crude Oil Basis Swap Contracts At March 31, 2020 , the Company had the following derivatives related to WCS crude oil basis purchases in its fuel products segment, none of which are designated as hedges: WCS Crude Oil Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Average Differential to NYMEX WTI ($/Bbl) Second Quarter 2020 1,067,500 11,731 $ (13.10 ) Third Quarter 2020 1,610,000 17,500 $ (13.68 ) Fourth Quarter 2020 1,610,000 17,500 $ (15.02 ) Total 4,287,500 Average differential $ (14.04 ) At December 31, 2019 , the Company had the following derivatives related to WCS crude oil basis purchases in its fuel products segment, none of which are designated as hedges: WCS Crude Oil Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Average Differential to NYMEX WTI ($/Bbl) First Quarter 2020 544,000 5,978 $ (18.92 ) Total 544,000 Average differential $ (18.92 ) Diesel Crack Spread Swap Contracts At March 31, 2020 , the Company had the following derivatives related to diesel crack spread swap 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 Second Quarter 2020 379,000 4,165 $ 21.68 Third Quarter 2020 368,000 4,000 $ 22.23 Fourth Quarter 2020 368,000 4,000 $ 21.91 Total 1,115,000 Average price $ 21.93 At December 31, 2019 , the Company had the following derivatives related to diesel crack spread swap 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 2020 500,500 5,500 $ 22.15 Second Quarter 2020 379,000 4,165 $ 21.68 Third Quarter 2020 368,000 4,000 $ 22.23 Fourth Quarter 2020 368,000 4,000 $ 21.91 Total 1,615,500 Average price $ 22.00 Gasoline Crack Spread Swap Contracts At March 31, 2020 , the Company had the following derivatives related to gasoline crack spread swap 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 Second Quarter 2020 379,000 4,165 $ 16.41 Third Quarter 2020 368,000 4,000 $ 15.24 Fourth Quarter 2020 368,000 4,000 $ 9.77 Total 1,115,000 Average price $ 13.83 At December 31, 2019 , the Company had the following derivatives related to gasoline crack spread swap 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 2020 591,500 6,500 $ 12.54 Second Quarter 2020 379,000 4,165 $ 16.41 Third Quarter 2020 368,000 4,000 $ 15.24 Fourth Quarter 2020 368,000 4,000 $ 9.77 Total 1,706,500 Average price $ 13.38 2/1/1 Crack Spread Swap Contracts At March 31, 2020 , the Company had the following derivatives related to 2/1/1 crack spread swap sales in its fuel products segment, none of which are designated as hedges: 2/1/1 Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap Second Quarter 2020 30,000 330 $ 19.50 Total 30,000 Average price $ 19.50 At December 31, 2019 , the Company had the following derivatives related to 2/1/1 crack spread swap sales in its fuel products segment, none of which are designated as hedges: 2/1/1 Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2020 364,000 4,000 $ 17.43 Second Quarter 2020 30,000 330 $ 19.50 Total 394,000 Average price $ 17.58 Natural Gas Swap Contracts At March 31, 2020 , the Company had the following derivatives related to natural gas swap purchases in its specialty products segment, none of which are designated as hedges: Natural Gas Swap Contracts by Expiration Dates MMBtu Average Swap Second Quarter 2020 1,006,500 $ 1.97 Third Quarter 2020 1,518,000 $ 2.08 Fourth Quarter 2020 1,518,000 $ 2.25 Total 4,042,500 Average price $ 2.11 At December 31, 2019 , the Company had no derivatives related to natural gas swap purchases in its specialty products segment.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements In accordance with ASC 820, 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 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, 2020 and December 31, 2019 , the Company’s net assets and net liabilities changed, in each case, 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. Please read Note 9 - “ 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, 2020 , the Company’s investments associated with its pension plan consisted of (i) cash and cash equivalents, (ii) fixed income bond funds, (iii) mutual equity funds, and (iv) mutual balanced funds. The fixed income bond funds, mutual equity funds, and mutual balanced funds are measured at fair value using a market approach based on quoted prices from national securities exchanges and are categorized in Level 1 of the fair value hierarchy. Liability Awards Unit-based compensation liability awards are awards that are currently 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. Please read Note 6 - “ Commitments and Contingencies ” for further information on the Company’s RINs Obligation. Precious Metals Leases The fair value of precious metals leases is based upon unadjusted exchange-quoted prices and is, therefore, classified within Level 1 of the fair value hierarchy. Hierarchy of Recurring Fair Value Measurements The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): March 31, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Natural gas swaps $ — $ — $ (0.3 ) $ (0.3 ) $ — $ — $ — $ — Gasoline crack spread swaps — — 18.1 18.1 — — 1.3 1.3 Inventory financing obligation — — 3.7 3.7 — — — — Diesel crack spread swaps — — 10.8 10.8 — — 0.4 0.4 2/1/1 crack spread swap — — 0.4 0.4 — — 0.5 0.5 WCS crude oil basis swaps — — (6.2 ) (6.2 ) — — (1.3 ) (1.3 ) Total derivative assets $ — $ — $ 26.5 $ 26.5 $ — $ — $ 0.9 $ 0.9 Pension plan investments 29.7 — — 29.7 32.5 — — 32.5 Total recurring assets at fair value $ 29.7 $ — $ 26.5 $ 56.2 $ 32.5 $ — $ 0.9 $ 33.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ — $ — $ — $ — $ (7.2 ) $ (7.2 ) WCS crude oil basis swaps — — (1.2 ) (1.2 ) — — — — Total derivative liabilities — — (1.2 ) (1.2 ) — — (7.2 ) (7.2 ) RINs Obligation — (30.6 ) — (30.6 ) — (13.0 ) — (13.0 ) Precious Metals leases (4.3 ) — — (4.3 ) (5.8 ) — — (5.8 ) Liability Awards (3.6 ) — — (3.6 ) (7.4 ) — — (7.4 ) Total recurring liabilities at fair value $ (7.9 ) $ (30.6 ) $ (1.2 ) $ (39.7 ) $ (13.2 ) $ (13.0 ) $ (7.2 ) $ (33.4 ) 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, 2020 2019 Fair value at January 1, $ (6.3 ) $ 19.8 Realized gain on derivative instruments (6.9 ) (11.7 ) Unrealized gain (loss) on derivative instruments 31.6 (2.6 ) Settlements 6.9 11.7 Fair value at March 31, $ 25.3 $ 17.2 Total gain (loss) included in net income (loss) attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of March 31, $ 31.6 $ (2.6 ) All settlements from derivative instruments not designated as hedges are recorded in Gain on derivative instruments in the unaudited condensed consolidated statements of operations. Please read Note 9 - “ 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, 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 and cash equivalents The carrying value of cash and cash equivalents is each considered to be representative of its fair value. Debt The estimated fair value of long-term debt at March 31, 2020 and December 31, 2019 , 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 fair value of the Company’s senior notes defined as Level 2 was based upon quoted prices for identical or similar liabilities in markets that are not active. The carrying value of borrowings, if any, under the Company’s revolving credit facility, finance lease obligations and other obligations approximate their fair values as determined by discounted cash flows and are classified as Level 3. Please read Note 8 - “ 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, 2020 December 31, 2019 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 487.6 $ 668.7 $ 676.4 $ 668.1 2025 Notes 2 $ 398.4 $ 541.0 $ 598.8 $ 540.5 Revolving credit facility 3 $ 147.2 $ 147.2 $ — $ — Finance lease and other obligations 3 $ 7.3 $ 7.3 $ 6.5 $ 6.5

Earnings Per Unit

Earnings Per Unit	3 Months Ended
	Mar. 31, 2020
Earnings Per Unit [Abstract]
Earnings Per Unit	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, 2020 2019 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) $ (14.4 ) $ 16.4 Less: General partner’s interest in net income (loss) (0.3 ) 0.3 Non-vested share-based payments — 0.1 Net income (loss) available to limited partners $ (14.1 ) $ 16.0 Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 78,399,314 78,111,551 Effect of dilutive securities: Incremental Units — 63,456 Diluted weighted average limited partner units outstanding (1) 78,399,314 78,175,007 Limited partners’ interest basic and diluted net income (loss) per unit: Limited partners’ interest $ (0.18 ) $ 0.20 (1) Total diluted weighted average limited partner units outstanding excludes a de-minimis amount of unvested phantom units for the three months ended March 31, 2020 .

Segments and Related Informatio

Segments and Related Information	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segments and Related Information	Segments and Related Information a. Segment Reporting The Company determines its reportable segments based on how the business is managed internally for the products sold to customers, including how results are reviewed and resources are allocated by the chief operating decision makers (“CODM”). The Company’s operations are managed by the CODM using the following reportable segments: • Specialty Products. The specialty products segment 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 industrial, consumer and automotive 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, and asphalt which are primarily sold to customers located in the PADD 3 and PADD 4 areas within the U.S. • Corporate. The corporate segment primarily consists of general and administrative expenses not allocated to the Specialty Products or Fuel Products segments. During the third quarter of 2019 , the CODM changed how the Company assesses performance, allocates resources, and allocates certain costs. In response to those changes, a corporate segment was added. Prior to the third quarter of 2019, various pricing models were used in determining the calculation of inter-segment sales. Beginning in the third quarter of 2019, all inter-segment sales are calculated using market-based transfer pricing. Further, cost allocations were modified to conform to the new segment alignments. This change in management reporting has resulted in an increase in the inter-segment sales reported by the Company’s specialty products operating segment. Prior period amounts have been recast to conform with the current presentation. These changes in management reporting had no impact on consolidated revenue, segment reporting of external sales or consolidated Adjusted EBITDA. During the first quarter of 2020, the CODM changed the definition and calculation of Adjusted EBITDA, which is used by the Company for evaluating performance, allocating resources and managing the business. The revised definition and calculation of Adjusted EBITDA now includes LCM inventory adjustments and LIFO adjustments, (see items (g) and (h) below,) which were previously excluded. This revised definition and calculation better reflects the performance of the Company’s business segments including cash flows. Adjusted EBITDA has been revised for all periods presented to consistently reflect this change. 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,” of the Company’s 2019 Annual Report on Form 10-K, 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 inter-segment sales and transfers at cost plus a specified mark-up. The Company will periodically refine its expense allocation methodology for its segment reporting as more refined information becomes available and the industry or market changes. The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as EBITDA adjusted for (a) impairment; (b) unrealized gains and losses from mark to market accounting for hedging activities; (c) realized gains and losses under derivative instruments excluded from the determination of net income (loss); (d) 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); (e) debt refinancing fees, premiums and penalties; (f) any net loss realized in connection with an asset sale that was deducted in computing net income (loss); (g) LCM inventory adjustments; (h) the impact of liquidation of inventory layers calculated using the LIFO method; and (i) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense. 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 for the three months ended March 31, 2020 and 2019 , is as follows (in millions): Three Months Ended March 31, 2020 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 326.9 $ 365.7 $ — $ — $ 692.6 Inter-segment sales 17.4 8.0 — (25.4 ) — Total sales $ 344.3 $ 373.7 $ — $ (25.4 ) $ 692.6 Income from unconsolidated affiliates $ — $ — $ — $ — $ — Adjusted EBITDA $ 64.5 $ 39.2 $ (20.0 ) $ — $ 83.7 Reconciling items to net loss: Depreciation and amortization 11.8 17.8 1.9 — 31.5 LCM / LIFO loss 22.2 44.3 — — 66.5 Loss on impairment and disposal of assets 1.5 — 4.5 — 6.0 Interest expense — (1.7 ) 31.0 — 29.3 Unrealized (gain) loss on derivatives 0.3 (31.9 ) — — (31.6 ) Other non-recurring income (1.2 ) Equity-based compensation and other items (2.9 ) Income tax expense 0.5 Net loss $ (14.4 ) Three Months Ended March 31, 2019 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 352.2 $ 499.1 $ — $ — $ 851.3 Inter-segment sales 22.8 11.0 — (33.8 ) — Total sales $ 375.0 $ 510.1 $ — $ (33.8 ) $ 851.3 Income from unconsolidated affiliates $ 3.8 $ — $ — $ — $ 3.8 Adjusted EBITDA $ 58.4 $ 25.9 $ (24.6 ) $ 59.7 Reconciling items to net income: Depreciation and amortization 11.5 19.6 1.9 — 33.0 LCM / LIFO gain (5.7 ) (32.3 ) — — (38.0 ) Loss on impairment and disposal of assets — 11.7 — — 11.7 Interest expense — 2.8 29.5 — 32.3 Gain on debt extinguishment — — (0.4 ) — (0.4 ) Unrealized loss on derivatives 0.5 2.1 — — 2.6 Gain on sale of unconsolidated affiliate (1.2 ) — — — (1.2 ) Equity-based compensation and other items 3.4 Income tax benefit (0.1 ) Net income $ 16.4 b. Geographic Information International sales accounted for less than ten percent of consolidated sales in each of the three months ended March 31, 2020 and 2019 . 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, packaged and synthetic specialty products and other. Fuel products categories primarily consist of gasoline, diesel, jet fuel, asphalt, heavy fuel oils and other. The following table sets forth the major product category sales for each of the Specialty products and Fuel products segments for the three months ended March 31, 2020 and 2019 (dollars in millions): Three Months Ended March 31, 2020 2019 Specialty products: Lubricating oils $ 138.6 20.0 % $ 152.1 17.9 % Solvents 77.1 11.1 % 87.4 10.3 % Waxes 30.5 4.5 % 30.9 3.6 % Packaged and synthetic specialty products 57.7 8.3 % 59.9 7.0 % Other 23.0 3.3 % 21.9 2.6 % Total $ 326.9 47.2 % $ 352.2 41.4 % Fuel products: Gasoline $ 120.9 17.5 % $ 157.6 18.5 % Diesel 153.8 22.2 % 225.9 26.5 % Jet fuel 25.9 3.7 % 20.6 2.4 % Asphalt, heavy fuel oils and other 65.1 9.4 % 95.0 11.2 % Total $ 365.7 52.8 % $ 499.1 58.6 % Consolidated sales $ 692.6 100.0 % $ 851.3 100.0 % d. Major Customers During the three months ended March 31, 2020 and 2019 , the Company had no customer that represented 10% or greater of consolidated sales. e. Major Suppliers During the three months ended March 31, 2020 and 2019 , the Company had two suppliers that supplied approximately 52.1% and 58.3% , respectively, of its crude oil supply.

Restructuring (Notes)

Restructuring (Notes)	3 Months Ended
	Mar. 31, 2020
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring On January 21, 2020 , the Company committed to a cost reduction plan to reduce overall operating expenses, including the reduction of outside services, facility fixed costs, and corporate staffing costs (the “Cost Reduction Plan”). These cost reductions are designed to right-size general and administrative spending and are consistent with Phase II of the Company’s previously announced self-help program. The Company eliminated 21 general and administrative, primarily corporate positions as part of the Cost Reduction Plan during the first quarter of 2020. The Company has offered one-time termination benefits to the affected employees including cash severance payments, health care, and outplacement services. The Company paid $0.4 million for these costs during the first quarter of 2020. In addition to the actions described below, the Company estimates approximately $2.5 million of additional costs in 2020. On February 2, 2020 , the Company announced to its employees at the Bel-Ray facility in Wall Township, New Jersey that it would cease production and close the facility in the second quarter of 2020. This action will result in the elimination of 49 positions . The Company expects to incur approximately $6.3 million in total exit costs, fixed asset impairments, termination benefits, and severance costs associated with the closure. The majority of these costs are expected to result in cash expenditures that will be paid out by the end of the fourth quarter of 2020. Charges related to restructuring are reflected in the Cost of sales and General and administrative lines of the unaudited condensed consolidated statements of operations. Fixed asset impairments are reflected in the Loss on impairment and disposal of assets line of the unaudited condensed consolidated statements of operations. The following table displays the reconciliation of the beginning and ending liability balances (in millions): Employee Termination Benefits Exit Costs Total Balance at December 31, 2019 $ — $ — $ — Charges to restructuring 0.8 1.3 2.1 Cash Payments and other (0.4 ) (1.1 ) (1.5 ) Balance at March 31, 2020 $ 0.4 $ 0.2 $ 0.6

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates	3 Months Ended
	Mar. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in unconsolidated affiliates	Investment in Unconsolidated Affiliates Biosyn Holdings, LLC and Biosynthetic Technologies In February 2018, the Company and The 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. In March 2019, the Company sold its investment in Biosyn to The Heritage Group, a related party, for total proceeds of $5.0 million which was recorded in the “other” component of other income (expense) on the unaudited condensed consolidated statement of operations. Prior to the sale of Biosyn, the Company accounted for its ownership in Biosyn under the equity method of accounting.

Subsequent Events (Notes)

Subsequent Events (Notes)	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Subsequent Events In April 2020 , the Company entered into several Paycheck Protection Program Notes (the “Term Notes”) with BMO Harris Bank National Association and Star Financial Bank as the lenders (“Lenders”) in an aggregate principal amount of $31.4 million pursuant to the Paycheck Protection Program (the “PPP Loans”) under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Subject to the terms of the Term Notes, the PPP Loans bear interest at a fixed rate of one percent (1%) per annum, with the first six months of interest deferred . Commencing seven months after the dates of the Term Notes, the Company is required to pay the Lenders equal monthly payments of principal and interest as required to fully amortize the PPP Loans by April 24, 2022 . The PPP Loans are unsecured and guaranteed by the U.S. Small Business Administration . The Company may apply to the Lenders for forgiveness of the Term Notes, with the amount which may be forgiven equal to the sum of payroll costs, covered rent and mortgage obligations and covered utility payments incurred by the Company during the eight-week period beginning upon receipt of the PPP Loans, calculated in accordance with the terms of the CARES Act. At this time, the Company is not in a position to quantify the portion of the Term Notes that may be forgiven. As of April 30, 2020, the fair value of the Company’s derivatives have increased by approximately $19.5 million subsequent to March 31, 2020.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Inventory Financing [Policy Text Block]	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 records 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. 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 inventory financing activity in the financing activities section in the unaudited condensed consolidated statements of cash flows.
Basis of Accounting	The unaudited condensed consolidated financial statements of the Company as of March 31, 2020 and for the three months ended March 31, 2020 and 2019 , 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.
RINS Obligation	The Company’s Renewable Identification Numbers (“RINs”) obligation (“RINs Obligation”) represents a liability for the purchase of RINs to satisfy the U.S. Environmental Protection Agency (“EPA”) requirement to blend biofuels into the fuel products it produces pursuant to the EPA’s Renewable Fuel Standard (“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 is 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 cost 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 liabilities associated with the Company’s RINs Obligation are considered recurring fair value measurements.
New Accounting Pronouncements	On January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) which changed the impairment model for most financial instruments. Previous guidance required the recognition of credit losses based on an incurred loss impairment methodology that reflects losses once the losses are probable. Under ASU 2016-13, the Company is required to use a current expected credit loss (“CECL”) model that immediately recognizes an estimate of credit losses that are expected to occur over the life of the financial instruments that are in the scope of the update, including trade receivables. The CECL model uses a broader range of reasonable and supportable information in the development of credit loss estimates. The result of the adoption of ASU 2016-13 was de-minimis and did not result in an adjustment to beginning partners’ capital. The allowance for credit losses for accounts receivable was $0.9 million at January 1, 2020 and March 31, 2020. On January 1, 2019, the Company adopted ASU No. 2016-02 , Leases (Topic 842) (“ASU 2016-02”) and all the related amendments to its lease contracts using the modified retrospective method. The effective date was used as the Company’s date of initial application with no restatement of prior periods. Please read Note 5 - “ Leases ” for further information. On January 1, 2019, the Company adopted ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities, which improves the financial reporting of hedging relationships to better align risk management activities in financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP. Given the Company’s current risk management strategy of not designating any of its derivative positions as hedges, the adoption of this guidance had no effect on the Company’s unaudited condensed consolidated financial statements. If, in the future, the Company decides to modify its hedging strategies, this new accounting guidance would become applicable and will be applied at that time. On January 1, 2019, the Company adopted ASU No. 2018-07, Compensation — Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting (“ASU 2018-07”). This update simplifies the guidance related to non-employee share-based payments by superseding ASC 505-50 and expanding the scope of ASC 718 to include all share-based payment arrangements related to the acquisition of goods and services from both non-employees and employees. Prior to the issuance of this standard update, non-employee share-based payments were subject to ASC 505-50 requirements while employee share-based payments were subject to ASC 718 requirements. The adoption of ASU 2018-07 had no impact on the Company’s unaudited condensed consolidated financial statements.
Revenue from Contract with Customer [Policy Text Block]	The Company assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. 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 are deemed to be 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. For fuel products, payment is typically due in full between 2 to 30 days of delivery or the start of the contract term, such that payment is typically collected 2 to 30 days subsequent to the satisfaction of performance obligations. For specialty products, payment is typically due in full between 30 to 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. 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 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. 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, Revenue from Contracts with Customers , 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.
Inventories	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. In certain circumstances, the Company may decide not to replenish inventory for certain products or product lines during an interim period, in which case, the Company may record interim LIFO adjustments during that period. 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.
Derivatives	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 natural gas swaps, gasoline swaps, diesel swaps and certain crude oil basis swaps that do not qualify as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the purchases and sales of the Company’s natural gas, crude oil, gasoline and diesel. 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, Western Canadian Select (“WCS”), WTI Midland, Mixed Sweet Blend, Magellan East Houston and ICE 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 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. The Company recognizes all derivative instruments at their fair values 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. 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 in accordance with the provisions of our master netting arrangements. To manage credit risk, the Company selects and periodically reviews counterparties based on credit ratings. 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. 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.
Fair Value Measurement	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. 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. In accordance with ASC 820, 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 fixed income bond funds, mutual equity funds, and mutual balanced funds are measured at fair value using a market approach based on quoted prices from national securities exchanges and are categorized in Level 1 of the fair value hierarchy. Pension assets are reported at fair value in the accompanying unaudited condensed consolidated financial statements. The carrying value of cash and cash equivalents is each considered to be representative of its fair value. 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, the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. 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. 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 fair value of the Company’s senior notes defined as Level 2 was based upon quoted prices for identical or similar liabilities in markets that are not active. The carrying value of borrowings, if any, under the Company’s revolving credit facility, finance lease obligations and other obligations approximate their fair values as determined by discounted cash flows and are classified as Level 3. All settlements from derivative instruments not designated as hedges are recorded in Gain on derivative instruments in the unaudited condensed consolidated statements of operations. The fair value of precious metals leases is based upon unadjusted exchange-quoted prices and is, therefore, classified within Level 1 of the fair value hierarchy. 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 contracts, which are not traded on a public exchange. Unit-based compensation liability awards are awards that are currently 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.
Segment Reporting	The Company determines its reportable segments based on how the business is managed internally for the products sold to customers, including how results are reviewed and resources are allocated by the chief operating decision makers (“CODM”). The Company’s operations are managed by the CODM using the following reportable segments: • Specialty Products. The specialty products segment 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 industrial, consumer and automotive 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, and asphalt which are primarily sold to customers located in the PADD 3 and PADD 4 areas within the U.S. • Corporate. The corporate segment primarily consists of general and administrative expenses not allocated to the Specialty Products or Fuel Products segments. During the third quarter of 2019 , the CODM changed how the Company assesses performance, allocates resources, and allocates certain costs. In response to those changes, a corporate segment was added. Prior to the third quarter of 2019, various pricing models were used in determining the calculation of inter-segment sales. Beginning in the third quarter of 2019, all inter-segment sales are calculated using market-based transfer pricing. Further, cost allocations were modified to conform to the new segment alignments. This change in management reporting has resulted in an increase in the inter-segment sales reported by the Company’s specialty products operating segment. Prior period amounts have been recast to conform with the current presentation. These changes in management reporting had no impact on consolidated revenue, segment reporting of external sales or consolidated Adjusted EBITDA. During the first quarter of 2020, the CODM changed the definition and calculation of Adjusted EBITDA, which is used by the Company for evaluating performance, allocating resources and managing the business. The revised definition and calculation of Adjusted EBITDA now includes LCM inventory adjustments and LIFO adjustments, (see items (g) and (h) below,) which were previously excluded. This revised definition and calculation better reflects the performance of the Company’s business segments including cash flows. Adjusted EBITDA has been revised for all periods presented to consistently reflect this change. 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,” of the Company’s 2019 Annual Report on Form 10-K, 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 inter-segment sales and transfers at cost plus a specified mark-up. The Company will periodically refine its expense allocation methodology for its segment reporting as more refined information becomes available and the industry or market changes. The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as EBITDA adjusted for (a) impairment; (b) unrealized gains and losses from mark to market accounting for hedging activities; (c) realized gains and losses under derivative instruments excluded from the determination of net income (loss); (d) 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); (e) debt refinancing fees, premiums and penalties; (f) any net loss realized in connection with an asset sale that was deducted in computing net income (loss); (g) LCM inventory adjustments; (h) the impact of liquidation of inventory layers calculated using the LIFO method; and (i) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense. 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, packaged and synthetic specialty products and other. Fuel products categories primarily consist of gasoline, diesel, jet fuel, asphalt, heavy fuel oils and other.

Revenue Recognition Shipping an

Revenue Recognition Shipping and Handling (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Revenue from Contract with Customer [Policy Text Block]	The Company assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. 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 are deemed to be 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. For fuel products, payment is typically due in full between 2 to 30 days of delivery or the start of the contract term, such that payment is typically collected 2 to 30 days subsequent to the satisfaction of performance obligations. For specialty products, payment is typically due in full between 30 to 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. 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 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. 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, Revenue from Contracts with Customers , 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.

Leases (Policies)

Leases (Policies)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Lease, Practical Expedients, Package [true false]		true
Short-term Leases [Policy Text Block]	The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Other Current Liabilities [Table Text Block]	Other current liabilities consisted of the following (in millions): March 31, 2020 December 31, 2019 RINs Obligation $ 30.6 $ 13.0 Transition Services Agreement Payable — 19.8 Net working capital adjustment liabilities — 6.9 Other 19.6 18.9 Total other current liabilities $ 50.2 $ 58.6

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [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, 2020 2019 Sales by major source Standard specialty products $ 269.2 $ 292.3 Packaged and synthetic specialty products 57.7 59.9 Total specialty products 326.9 352.2 Fuel and fuel related products 320.0 442.9 Asphalt 45.7 56.2 Total fuel products 365.7 499.1 Total sales $ 692.6 $ 851.3

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in millions): March 31, 2020 December 31, 2019 Titled Inventory Supply and Offtake Agreements (1) Total Titled Inventory Supply and Offtake Agreements (1) Total Raw materials $ 25.1 $ 4.8 $ 29.9 $ 48.3 $ 11.6 $ 59.9 Work in process 29.9 15.5 45.4 35.0 29.1 64.1 Finished goods 112.9 34.4 147.3 124.8 43.8 168.6 $ 167.9 $ 54.7 $ 222.6 $ 208.1 $ 84.5 $ 292.6 (1) Amounts represent LIFO value and do not necessarily represent the value of product financing. Please read Note 7 - “ Inventory Financing Agreements ” for further information.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases, Weighted Average Lease Term and Discount Rate [Table Text Block]	The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases were as follows: March 31, 2020 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.5 Finance leases 6.1 Weighted-average discount rate: Operating leases 7.3 % Finance leases 7.8 %
Leases - Maturity of Lease Liabilities [Table Text Block]	As of March 31, 2020 , the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancelable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2020 $ 52.5 $ 0.5 $ 53.0 2021 12.9 0.8 13.7 2022 9.3 0.8 10.1 2023 6.4 0.8 7.2 2024 3.3 0.8 4.1 Thereafter 3.0 1.2 4.2 Total $ 87.4 $ 4.9 $ 92.3 Less: Interest 7.7 1.0 8.7 Present value of lease liabilities $ 79.7 $ 3.9 $ 83.6 (1) As of March 31, 2020 , the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2020 . (2) As of March 31, 2020 , the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2020 .
Lease, Schedule of Lease Assets and Liabilities [Table Text Block]	Supplemental balance sheet information related to the Company’s leases as of March 31, 2020 and December 31, 2019 , were as follows (in millions): March 31, 2020 December 31, 2019 Assets: Classification: Operating lease assets Operating lease right-of-use assets (1) $ 78.5 $ 93.1 Finance lease assets Property, plant and equipment, net (2) 4.3 3.2 Total leased assets $ 82.8 $ 96.3 Liabilities: Current Operating Current portion of operating lease liabilities (1) $ 49.0 $ 60.6 Finance Current portion of long-term debt 0.5 0.3 Non-current Operating Long-term operating lease liabilities (1) 30.7 33.0 Finance Long-term debt, less current portion 3.4 2.4 Total lease liabilities $ 83.6 $ 96.3 (1) In the first quarter of 2020 , the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximately $1.4 million . (2) Finance lease assets are recorded net of accumulated amortization of $7.3 million and $7.1 million as of March 31, 2020 and December 31, 2019 , respectively.
Lease, Cost [Table Text Block]	The components of lease expense related to the Company’s leases for the three months ended March 31, 2020 and 2019 were as follows (in millions). Three Months Ended Lease Costs: Classification: 2020 2019 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 16.6 $ 17.7 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.7 2.0 Variable operating lease cost (2) (3) Cost of Sales; SG&A Expenses 0.9 1.1 Finance lease cost: Amortization of right-of-use asset Cost of Sales 0.1 0.3 Interest on lease liabilities Interest expense 0.1 1.0 Total lease cost $ 20.4 $ 22.1 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. (2) Approximately $0.8 million of the Company’s variable operating lease cost for the three months ended March 31, 2020 relates to its lease agreement with Phillips 66 associated with the LVT unit at its Lake Charles, Louisiana refinery (the “LVT Agreement”). Pursuant to the LVT Agreement, Phillips 66 is obligated to supply a minimum supply quantity which the Company agreed to purchase through December 31, 2020. Pricing for the agreement is indexed to the prior month’s average of Platts Mid USGC 55 Grade Jet Kero price on the day of loading plus a specified margin. Phillips 66 invoices the Company for the estimated volume of product to be purchased by the Company based on a supplied forecast and differences between actual volumes purchased and the estimated volume of product originally billed, which makes up the variable component of the operating lease contract. (3) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Instrument [Line Items]
Summary of Long-Term Debt	Long-term debt consisted of the following (in millions): March 31, 2020 December 31, 2019 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 rates of 3.9% and 4.3% for the three months ended March 31, 2020 and year ended December 31, 2019, respectively $ 147.2 $ — Borrowings under 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.1% and 8.0% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. (1) 351.0 351.1 Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.1% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. 325.0 325.0 Borrowings under 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.3 % and 11.2% for the three months ended March 31, 2020 and the year ended December 31, 2019, respectively. 550.0 550.0 Other 3.4 3.8 Finance lease obligations, at various interest rates, interest and monthly principal payments 3.9 2.7 Less unamortized debt issuance costs (2) (17.2 ) (18.4 ) Less unamortized discounts (2.6 ) (2.9 ) Total debt $ 1,360.7 $ 1,211.3 Less current portion of long-term debt 2.0 1.8 Total long-term debt $ 1,358.7 $ 1,209.5 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.0 million and $1.1 million as of March 31, 2020 and December 31, 2019 , 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 $16.9 million and $15.7 million at March 31, 2020 and December 31, 2019 , respectively.
Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations	As of March 31, 2020 , principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2020 $ 1.5 2021 2.8 2022 350.6 2023 472.9 2024 0.7 Thereafter 551.0 Total $ 1,379.5

Long-Term Debt Quarterly Averag

Long-Term Debt Quarterly Average Availability Percentage (Tables)	3 Months Ended
	Mar. 31, 2020
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, 2020
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, 2020 December 31, 2019 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: Specialty products segment: Natural gas swaps Derivative assets $ 0.1 $ (0.4 ) $ (0.3 ) $ — $ — $ — Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ 3.7 $ — $ 3.7 $ — $ — $ — WCS crude oil basis swaps Derivative assets — (6.2 ) (6.2 ) — (1.3 ) (1.3 ) Gasoline crack spread swaps Derivative assets 18.1 — 18.1 1.8 (0.5 ) 1.3 Diesel crack spread swap Derivative assets 10.8 — 10.8 0.9 (0.5 ) 0.4 2/1/1 Crack spread swap Derivative assets 0.4 — 0.4 0.5 — 0.5 Total derivative instruments $ 33.1 $ (6.6 ) $ 26.5 $ 3.2 $ (2.3 ) $ 0.9
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, 2020 December 31, 2019 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: Specialty products segment: Natural gas swaps Other current liabilities $ (0.4 ) $ 0.4 $ — $ — $ — $ — Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ — $ — — $ (7.2 ) $ — $ (7.2 ) WCS crude oil basis swaps Other current liabilities (7.4 ) 6.2 (1.2 ) (1.3 ) 1.3 — Gasoline crack spread swaps Other current liabilities — — — (0.5 ) 0.5 — Diesel crack spread swaps Other current liabilities — — — (0.5 ) 0.5 — Total derivative instruments $ (7.8 ) $ 6.6 $ (1.2 ) $ (9.5 ) $ 2.3 $ (7.2 )
Commodity Contract | 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 Gain Recognized in Gain on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2020 2019 2020 2019 Specialty products segment: Natural gas swaps $ (0.1 ) $ — $ (0.3 ) $ — Midland crude oil basis swaps — 1.1 — (0.5 ) Fuel products segment: Inventory financing obligation — — 11.0 (12.7 ) WCS crude oil basis swaps — 3.6 (6.2 ) (3.5 ) WCS crude oil percentage basis swaps — 0.1 — 7.2 Midland crude oil basis swaps — 7.3 — (2.1 ) Gasoline crack spread swaps 2.1 — 16.8 — 2/1/1 crack spread swaps 1.8 — (0.1 ) — Diesel crack spread swaps 3.1 0.7 10.4 (0.8 ) Diesel percentage basis crack spread swaps — (1.1 ) — 9.8 Total $ 6.9 $ 11.7 $ 31.6 $ (2.6 )
WCS crude oil basis swaps | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2020 , the Company had the following derivatives related to WCS crude oil basis purchases in its fuel products segment, none of which are designated as hedges: WCS Crude Oil Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Average Differential to NYMEX WTI ($/Bbl) Second Quarter 2020 1,067,500 11,731 $ (13.10 ) Third Quarter 2020 1,610,000 17,500 $ (13.68 ) Fourth Quarter 2020 1,610,000 17,500 $ (15.02 ) Total 4,287,500 Average differential $ (14.04 ) At December 31, 2019 , the Company had the following derivatives related to WCS crude oil basis purchases in its fuel products segment, none of which are designated as hedges: WCS Crude Oil Basis Swap Contracts by Expiration Dates Barrels Purchased BPD Average Differential to NYMEX WTI ($/Bbl) First Quarter 2020 544,000 5,978 $ (18.92 ) Total 544,000 Average differential $ (18.92 )
Diesel crack spread swaps | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2020 , the Company had the following derivatives related to diesel crack spread swap 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 Second Quarter 2020 379,000 4,165 $ 21.68 Third Quarter 2020 368,000 4,000 $ 22.23 Fourth Quarter 2020 368,000 4,000 $ 21.91 Total 1,115,000 Average price $ 21.93 At December 31, 2019 , the Company had the following derivatives related to diesel crack spread swap 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 2020 500,500 5,500 $ 22.15 Second Quarter 2020 379,000 4,165 $ 21.68 Third Quarter 2020 368,000 4,000 $ 22.23 Fourth Quarter 2020 368,000 4,000 $ 21.91 Total 1,615,500 Average price $ 22.00
Gasoline Crack Spread Swaps | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2020 , the Company had the following derivatives related to gasoline crack spread swap 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 Second Quarter 2020 379,000 4,165 $ 16.41 Third Quarter 2020 368,000 4,000 $ 15.24 Fourth Quarter 2020 368,000 4,000 $ 9.77 Total 1,115,000 Average price $ 13.83 At December 31, 2019 , the Company had the following derivatives related to gasoline crack spread swap 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 2020 591,500 6,500 $ 12.54 Second Quarter 2020 379,000 4,165 $ 16.41 Third Quarter 2020 368,000 4,000 $ 15.24 Fourth Quarter 2020 368,000 4,000 $ 9.77 Total 1,706,500 Average price $ 13.38
2-1-1- Crack Spread Swap | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2020 , the Company had the following derivatives related to 2/1/1 crack spread swap sales in its fuel products segment, none of which are designated as hedges: 2/1/1 Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap Second Quarter 2020 30,000 330 $ 19.50 Total 30,000 Average price $ 19.50 At December 31, 2019 , the Company had the following derivatives related to 2/1/1 crack spread swap sales in its fuel products segment, none of which are designated as hedges: 2/1/1 Crack Spread Swap Contracts by Expiration Dates Barrels Sold BPD Average Swap First Quarter 2020 364,000 4,000 $ 17.43 Second Quarter 2020 30,000 330 $ 19.50 Total 394,000 Average price $ 17.58
Natural Gas Swaps [Member] | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2020 , the Company had the following derivatives related to natural gas swap purchases in its specialty products segment, none of which are designated as hedges: Natural Gas Swap Contracts by Expiration Dates MMBtu Average Swap Second Quarter 2020 1,006,500 $ 1.97 Third Quarter 2020 1,518,000 $ 2.08 Fourth Quarter 2020 1,518,000 $ 2.25 Total 4,042,500 Average price $ 2.11 At December 31, 2019 , the Company had no derivatives related to natural gas swap purchases in its specialty products segment.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2020
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, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Natural gas swaps $ — $ — $ (0.3 ) $ (0.3 ) $ — $ — $ — $ — Gasoline crack spread swaps — — 18.1 18.1 — — 1.3 1.3 Inventory financing obligation — — 3.7 3.7 — — — — Diesel crack spread swaps — — 10.8 10.8 — — 0.4 0.4 2/1/1 crack spread swap — — 0.4 0.4 — — 0.5 0.5 WCS crude oil basis swaps — — (6.2 ) (6.2 ) — — (1.3 ) (1.3 ) Total derivative assets $ — $ — $ 26.5 $ 26.5 $ — $ — $ 0.9 $ 0.9 Pension plan investments 29.7 — — 29.7 32.5 — — 32.5 Total recurring assets at fair value $ 29.7 $ — $ 26.5 $ 56.2 $ 32.5 $ — $ 0.9 $ 33.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ — $ — $ — $ — $ (7.2 ) $ (7.2 ) WCS crude oil basis swaps — — (1.2 ) (1.2 ) — — — — Total derivative liabilities — — (1.2 ) (1.2 ) — — (7.2 ) (7.2 ) RINs Obligation — (30.6 ) — (30.6 ) — (13.0 ) — (13.0 ) Precious Metals leases (4.3 ) — — (4.3 ) (5.8 ) — — (5.8 ) Liability Awards (3.6 ) — — (3.6 ) (7.4 ) — — (7.4 ) Total recurring liabilities at fair value $ (7.9 ) $ (30.6 ) $ (1.2 ) $ (39.7 ) $ (13.2 ) $ (13.0 ) $ (7.2 ) $ (33.4 )
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, 2020 2019 Fair value at January 1, $ (6.3 ) $ 19.8 Realized gain on derivative instruments (6.9 ) (11.7 ) Unrealized gain (loss) on derivative instruments 31.6 (2.6 ) Settlements 6.9 11.7 Fair value at March 31, $ 25.3 $ 17.2 Total gain (loss) included in net income (loss) attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of March 31, $ 31.6 $ (2.6 )
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, 2020 December 31, 2019 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 487.6 $ 668.7 $ 676.4 $ 668.1 2025 Notes 2 $ 398.4 $ 541.0 $ 598.8 $ 540.5 Revolving credit facility 3 $ 147.2 $ 147.2 $ — $ — Finance lease and other obligations 3 $ 7.3 $ 7.3 $ 6.5 $ 6.5

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	3 Months Ended
	Mar. 31, 2020
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, 2020 2019 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) $ (14.4 ) $ 16.4 Less: General partner’s interest in net income (loss) (0.3 ) 0.3 Non-vested share-based payments — 0.1 Net income (loss) available to limited partners $ (14.1 ) $ 16.0 Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 78,399,314 78,111,551 Effect of dilutive securities: Incremental Units — 63,456 Diluted weighted average limited partner units outstanding (1) 78,399,314 78,175,007 Limited partners’ interest basic and diluted net income (loss) per unit: Limited partners’ interest $ (0.18 ) $ 0.20 (1) Total diluted weighted average limited partner units outstanding excludes a de-minimis amount of unvested phantom units for the three months ended March 31, 2020 .

Segments and Related Informat_2

Segments and Related Information (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Reportable Segment Information	Three Months Ended March 31, 2020 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 326.9 $ 365.7 $ — $ — $ 692.6 Inter-segment sales 17.4 8.0 — (25.4 ) — Total sales $ 344.3 $ 373.7 $ — $ (25.4 ) $ 692.6 Income from unconsolidated affiliates $ — $ — $ — $ — $ — Adjusted EBITDA $ 64.5 $ 39.2 $ (20.0 ) $ — $ 83.7 Reconciling items to net loss: Depreciation and amortization 11.8 17.8 1.9 — 31.5 LCM / LIFO loss 22.2 44.3 — — 66.5 Loss on impairment and disposal of assets 1.5 — 4.5 — 6.0 Interest expense — (1.7 ) 31.0 — 29.3 Unrealized (gain) loss on derivatives 0.3 (31.9 ) — — (31.6 ) Other non-recurring income (1.2 ) Equity-based compensation and other items (2.9 ) Income tax expense 0.5 Net loss $ (14.4 ) Three Months Ended March 31, 2019 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 352.2 $ 499.1 $ — $ — $ 851.3 Inter-segment sales 22.8 11.0 — (33.8 ) — Total sales $ 375.0 $ 510.1 $ — $ (33.8 ) $ 851.3 Income from unconsolidated affiliates $ 3.8 $ — $ — $ — $ 3.8 Adjusted EBITDA $ 58.4 $ 25.9 $ (24.6 ) $ 59.7 Reconciling items to net income: Depreciation and amortization 11.5 19.6 1.9 — 33.0 LCM / LIFO gain (5.7 ) (32.3 ) — — (38.0 ) Loss on impairment and disposal of assets — 11.7 — — 11.7 Interest expense — 2.8 29.5 — 32.3 Gain on debt extinguishment — — (0.4 ) — (0.4 ) Unrealized loss on derivatives 0.5 2.1 — — 2.6 Gain on sale of unconsolidated affiliate (1.2 ) — — — (1.2 ) Equity-based compensation and other items 3.4 Income tax benefit (0.1 ) Net income $ 16.4
Schedule of Major Product Category Sales	The following table sets forth the major product category sales for each of the Specialty products and Fuel products segments for the three months ended March 31, 2020 and 2019 (dollars in millions): Three Months Ended March 31, 2020 2019 Specialty products: Lubricating oils $ 138.6 20.0 % $ 152.1 17.9 % Solvents 77.1 11.1 % 87.4 10.3 % Waxes 30.5 4.5 % 30.9 3.6 % Packaged and synthetic specialty products 57.7 8.3 % 59.9 7.0 % Other 23.0 3.3 % 21.9 2.6 % Total $ 326.9 47.2 % $ 352.2 41.4 % Fuel products: Gasoline $ 120.9 17.5 % $ 157.6 18.5 % Diesel 153.8 22.2 % 225.9 26.5 % Jet fuel 25.9 3.7 % 20.6 2.4 % Asphalt, heavy fuel oils and other 65.1 9.4 % 95.0 11.2 % Total $ 365.7 52.8 % $ 499.1 58.6 % Consolidated sales $ 692.6 100.0 % $ 851.3 100.0 %

Description of the Business - N

Description of the Business - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Limited Partner
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding	77,956,842	77,560,355
General Partner
Capital Unit [Line Items]
General Partners' Capital Account, Units Outstanding	1,590,955
CLMT General Partner [Member] | General Partner
Capital Unit [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	2.00%
CLMT Limited Partner [Member] | Limited Partner
Capital Unit [Line Items]
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest	98.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	$ 6	$ 11.7
Gain (Loss) on Disposition of Assets	(6)	(11.7)
RINs Obligation	30.6		$ 13
Other Sundry Liabilities, Noncurrent	0		19.8
Disposal Group, Including Discontinued Operation, Consideration, Working Capital Adjustment	0		6.9
Other	18.4		18.9
Derivative Liability	1.2		7.2
Total other current liabilities	50.2		$ 58.6
Fuel Product [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Assets		1
Fuel Product [Member] | TexStar [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets		10.7
Operating Segments [Member] | Corporate Segment [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	4.5	0
Operating Segments [Member] | Specialty Product [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	1.5	0
Operating Segments [Member] | Fuel Product [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	$ 0	$ 11.7

Revenue Recognition Revenue R_3

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Sales by major source	$ 692.6	$ 851.3
Contract Receivable	176		$ 175
Standard specialty products
Disaggregation of Revenue [Line Items]
Sales by major source	269.2	292.3
Packaged and synthetic specialty products
Disaggregation of Revenue [Line Items]
Sales by major source	57.7	59.9
Specialty Product [Member]
Disaggregation of Revenue [Line Items]
Sales by major source	326.9	352.2
Fuel and fuel related products
Disaggregation of Revenue [Line Items]
Sales by major source	320	442.9
Asphalt
Disaggregation of Revenue [Line Items]
Sales by major source	45.7	56.2
Fuel Product [Member]
Disaggregation of Revenue [Line Items]
Sales by major source	365.7	499.1
Total Sales
Disaggregation of Revenue [Line Items]
Sales by major source	$ 692.6	$ 851.3

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory method	last-in, first-out (“LIFO”)
Effect of LIFO Inventory Liquidation on Income	$ 0	$ (0.9)
Replacement cost under stated LIFO value	15.8
Replacement cost of inventories, based on current market values			$ (17.7)
Lower of cost or market inventory adjustment	$ (66.3)	$ 38.9

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions		Mar. 31, 2020	Dec. 31, 2019
Inventories
Raw materials		$ 29.9	$ 59.9
Work in process		45.4	64.1
Finished goods		147.3	168.6
Total Inventories		222.6	292.6
Titled Inventory
Inventories
Raw materials		25.1	48.3
Work in process		29.9	35
Finished goods		112.9	124.8
Total Inventories		167.9	208.1
Supply&Offtake Agreements
Inventories
Raw materials	[1]	4.8	11.6
Work in process	[1]	15.5	29.1
Finished goods	[1]	34.4	43.8
Total Inventories	[1]	$ 54.7	$ 84.5
[1]	Amounts represent LIFO value and do not necessarily represent the value of product financing. Please read Note 7 - “Inventory Financing Agreements” for further information.

Leases Leases - Narrative (Deta

Leases Leases - Narrative (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lessee, Finance Lease, Option to Extend	no
Lessor, Operating Lease, Option to Extend	no
Lease, Practical Expedients, Package [true false]		true
Lease, Practical Expedient, Use of Hindsight [true false]		false
Minimum [Member]
Lessee, Finance Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Finance Lease, Renewal Term	16 years
Lessee, Finance Lease, Option to Extend	P35Y

Leases Leases - Lease Assets an

Leases Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Lease Assets	[1]	$ 78.5	$ 93.1
Finance Lease Assets	[2]	4.3	3.2
Total Leased Asset		82.8	96.3
Current portion of operating lease liabilities	[1]	49	60.6
Current portion of finance leases		0.5	0.3
Long-term operating lease liabilities	[1]	30.7	33
Long-term finance lease liabilities		3.4	2.4
Total Lease Liability		83.6	96.3
Lease, Operating Right-of-Use Asset and liability additions		1.4
Finance Lease, Accumulated Amortization		$ 7.3	$ 7.1
[1]	In the first quarter of 2020, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximately $1.4 million.
[2]	Finance lease assets are recorded net of accumulated amortization of $7.3 million and $7.1 million as of March 31, 2020 and December 31, 2019, respectively.

Leases Leases - Lease Cost (Det

Leases Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Fixed operating lease cost	$ 16.6	$ 17.7
Short-term Operating Lease Cost	2.7	2
Variable Operating Lease Cost	0.9	1.1
Finance Lease Amortization of ROU Asset	0.1	0.3
Interest on lease liabilities	0.1	1
Total Lease Cost	20.4	$ 22.1
LVT Variable Operating Costs	$ 0.8

Leases Leases - Maturity of Lea

Leases Leases - Maturity of Lease Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2019	[1]	$ 52.5
2020	[1]	12.9
2021	[1]	9.3
2022	[1]	6.4
2023	[1]	3.3
Thereafter	[1]	3
Total Operating Lease Payments	[1]	87.4
Less: Interest	[1]	7.7
Present value of operating lease liabilities	[1]	$ 79.7
Operating Lease Material Option to Extend		no
Operating Lease, Lease Not yet Commenced, Description		no
2019	[2]	$ 0.5
2020	[2]	0.8
2021	[2]	0.8
2022	[2]	0.8
2023	[2]	0.8
Thereafter	[2]	1.2
Total Finance Lease Payments	[2]	4.9
Less: Interest	[2]	1
Present value of Finance Lease Liability	[2]	$ 3.9
Finance Lease Material Option to Extend		no
Finance Lease, Lease Not yet Commenced, Description		no
2019		$ 53
2020		13.7
2021		10.1
2022		7.2
2023		4.1
Thereafter		4.2
Total Lease Liability, Payments due		92.3
Less: Total Interest		8.7
Present Value of Total Lease Liability		$ 83.6	$ 96.3
[1]	As of March 31, 2020, the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2020.
[2]	As of March 31, 2020, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2020.

Leases Leases - Lease Term and

Leases Leases - Lease Term and Discount Rate (Details)	Mar. 31, 2020
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	2 years 6 months
Finance Lease, Weighted Average Remaining Lease Term	6 years 1 month
Operating Lease, Weighted Average Discount Rate, Percent	7.30%
Finance Lease, Weighted Average Discount Rate, Percent	7.80%

Commitments and Contingencies -

Commitments and Contingencies - Narrative - Environmental (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
shreveport [Member]
Loss Contingencies [Line Items]
Environmental Applicability, Impact and Conclusion Disclosures	$ 0.1
Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
RINs Obligation	(30.6)	$ (13)
Fair Value, Measurements, Recurring | Level 2
Loss Contingencies [Line Items]
RINs Obligation	$ (30.6)	$ (13)

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies - Narrative -Standby Letters of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Revolving Credit Facility
Loss Contingencies [Line Items]
Outstanding standby letters of credit	$ 31.9	$ 42.5
Revolver commitments	$ 600	$ 600
Revolving Credit Facility | Maximum [Member]
Loss Contingencies [Line Items]
Letter of Credit Sublimit	90.00%	90.00%
Letter of Credit
Loss Contingencies [Line Items]
Revolver commitments	$ 300	$ 300

Commitments and Contingencies_2

Commitments and Contingencies Commitments and Contingencies - Narrative - Throughput Contract (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)bbl
Commitments and Contingencies Disclosure [Abstract]
Unrecorded Unconditional Purchase Obligations Disclosure [Table Text Block]	As of March 31, 2020 , the estimated minimum unconditional purchase commitments under the agreement were as follows (in millions): Year Commitment 2020 $ 2.0 2021 3.9 2022 3.9 2023 3.9 2024 4.0 Thereafter 10.0 Total (1) $ 27.7 (1) As of March 31, 2020 , the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Minimum Volume Required | bbl	5,000
Product Liability Contingency, Third Party Recovery, Percentage	2.00%
Throughput Contract Term	7 years
Purchase Commitment, Remaining Minimum Amount Committed	$ 27.7	[1]
2020
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	2
2021
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	3.9
2022
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	3.9
2023
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	3.9
2024
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	4
Thereafter
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	$ 10
[1]	As of March 31, 2020, the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.

Inventory Financing Agreement I

Inventory Financing Agreement Inventory Financing Agreement - Narrative (Details) $ in Millions	May 09, 2019	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Jun. 19, 2017D / bbl	Mar. 31, 2017D / bbl
Oil and Gas, Delivery Commitment [Line Items]
Financing costs		$ 29.3	$ 32.3
Obligations under inventory financing agreements		$ 95.1		$ 134.3
Inventory Financing Obligations | London Interbank Offered Rate (LIBOR)
Oil and Gas, Delivery Commitment [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Interest Income, Other		$ (1.8)
Financing costs			$ 1.8
Deferred payment arrangement, maximum percentage of eligible inventory		90.00%
Deferred payment arrangement, outstanding amount		$ 9.5		$ 26.3
Obligations under inventory financing agreements		5
Inventory Financing Obligations | Macquarie
Oil and Gas, Delivery Commitment [Line Items]
Amount retained from initial inventory purchase to cover credit and liquidation risks		$ 8.8
Great Falls, MT [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
Great Falls, MT [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | D / bbl						30,000
shreveport [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
shreveport [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | D / bbl					60,000

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, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity		$ 221.9
Senior Notes [Abstract]
Other		3.4	$ 3.8
Less unamortized debt issuance costs	[1]	(17.2)	(18.4)
Total long-term debt		1,360.7	1,211.3
Less current portion of long-term debt		2	1.8
Total long-term debt, excluding current portion		1,358.7	1,209.5
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Line of Credit		$ 147.2	$ 0
Senior Notes [Abstract]
Weighted average interest rate		3.90%	4.30%
7.625% Notes
Summary of Long-term debt
Borrowings under Notes	[2]	$ 351	$ 351.1
Senior Notes [Abstract]
Fixed rate		7.625%	7.625%
Effective interest rate		8.10%	8.00%
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Summary of Long-term debt
Borrowings under Notes		$ 325	$ 325
Senior Notes [Abstract]
Fixed rate		7.75%	7.75%
Effective interest rate		8.10%	8.10%
Notes Due January Two Thousand Twenty One at Fixed Rated Eleven Point Five Percentage Interest Payments [Member]
Summary of Long-term debt
Borrowings under Notes		$ 550	$ 550
Capital Lease Obligations
Senior Notes [Abstract]
Finance lease obligations, at various interest rates, interest and monthly principal payments		3.9	2.7
Less unamortized discounts
Senior Notes [Abstract]
Less unamortized discounts		$ (2.6)	$ (2.9)
Notes due April twenty twenty-five at Eleven percent interest payments [Member]
Senior Notes [Abstract]
Fixed rate		11.00%	11.00%
Effective interest rate		11.30%	11.20%
Interest Expense | Fair Value Hedging
Senior Notes [Abstract]
Liabilities, fair value adjustment		$ 1	$ 1.1
[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 $16.9 million and $15.7 million at March 31, 2020 and December 31, 2019, respectively.
[2]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.0 million and $1.1 million as of March 31, 2020 and December 31, 2019, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) $ in Millions		Oct. 11, 2019USD ($)	Sep. 04, 2019	Feb. 23, 2018	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)
Long-Term Debt (Textual) [Abstract]
Accumulated Amortization, Deferred Finance Costs					$ 16.9		$ 15.7
Gain (Loss) from debt extinguishment					0	$ 0.4
Repayments of borrowings — senior notes					0	$ 23.2
Line of Credit Amendment			Sep. 4, 2019	Feb. 23, 2018
Line of Credit Facility, Collateral		adding the fixed assets of the Company’s Great Falls, MT refinery
FILO Revolver
Long-Term Debt (Textual) [Abstract]
Senior secured revolving credit facility					25
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent					325		325
7.625% Notes
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent	[1]				$ 351		351.1
Senior Notes | Maximum
Long-Term Debt (Textual) [Abstract]
Fixed charge coverage ratio					2.1
Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Maturity date				Feb. 23, 2023
Frequency of interest payment					quarterly
Senior secured revolving credit facility					$ 600		600
Expansion Feature		$ 99.6
Incremental uncommitted expansion feature					$ 500
Consecutive Quarters, Margin Reduction Threshold					5.5
Customary letter of credit fee, including a fronting fee per annum on the stated amount of each outstanding letter of credit					0.125%
Outstanding standby letters of credit					$ 31.9		$ 42.5
Financial covenant					if the Company’s availability to borrow loans under the revolving credit facility falls below the sum of the greater of (i) 10% of the borrowing base then in effect, or 15% while the Great Falls, MT refinery is included in the borrowing base, and (ii) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), plus the amount of FILO loans outstanding, then the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0.
Line of Credit Facility, Current Borrowing Capacity					$ 401
Revolving Credit Facility | Maximum
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 | Minimum
Long-Term Debt (Textual) [Abstract]
Basis points					25.00%
Unutilized commitments fee to the lender under the revolving credit facility					0.25%
London Interbank Offered Rate (LIBOR) | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					250.00%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					150.00%
Prime Rate | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					150.00%
Prime Rate | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					50.00%
Quarterly Average Availability Percentage, Range 1 | London Interbank Offered Rate (LIBOR) | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					2.50%
Quarterly Average Availability Percentage, Range 1 | London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					1.50%
Quarterly Average Availability Percentage, Range 1 | Prime Rate | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					1.50%
Quarterly Average Availability Percentage, Range 1 | Prime Rate | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					0.50%
Quarterly Average Availability Percentage, Range 2 | London Interbank Offered Rate (LIBOR) | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					2.75%
Quarterly Average Availability Percentage, Range 2 | London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					1.75%
Quarterly Average Availability Percentage, Range 2 | Prime Rate | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					1.75%
Quarterly Average Availability Percentage, Range 2 | Prime Rate | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					0.75%
Quarterly Average Availabiity Percentage, Range 3 | London Interbank Offered Rate (LIBOR) | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					3.00%
Quarterly Average Availabiity Percentage, Range 3 | London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					2.00%
Quarterly Average Availabiity Percentage, Range 3 | Prime Rate | FILO Revolver
Long-Term Debt (Textual) [Abstract]
Basis points					2.00%
Quarterly Average Availabiity Percentage, Range 3 | Prime Rate | Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Basis points					1.00%
[1]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $1.0 million and $1.1 million as of March 31, 2020 and December 31, 2019, respectively.

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, 2020USD ($)
Maturities of long-term debt
2020	$ 1.5
2021	2.8
2022	350.6
2023	472.9
2024	0.7
Thereafter	551
Long-term debt	$ 1,379.5

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, 2020	Dec. 31, 2019
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	$ 33.1	$ 3.2
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(6.6)	(2.3)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	26.5	0.9
Gasoline Crack Spread Swaps | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	18.1	1.8
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	(0.5)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	18.1	1.3
WCS crude oil basis swaps | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(6.2)	(1.3)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(6.2)	(1.3)
Diesel crack spread swaps | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	10.8	0.9
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	(0.5)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	10.8	0.4
2-1-1- Crack Spread Swap
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0.4
2-1-1- Crack Spread Swap | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0.4	0.5
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets		0.5
Natural Gas Swaps [Member] | Not Designated as Hedging Instrument [Member] | Specialty Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0.1	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	(0.4)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(0.3)	0
Inventory Financing Obligations | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	3.7	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	3.7	0
Fair Value, Measurements, Recurring
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	26.5	0.9
Fair Value, Measurements, Recurring | Gasoline Crack Spread Swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	18.1	1.3
Fair Value, Measurements, Recurring | Inventory Financing Obligations
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(3.7)	0
Fair Value, Measurements, Recurring | WCS crude oil basis swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(6.2)	(1.3)
Fair Value, Measurements, Recurring | Diesel crack spread swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	10.8	0.4
Fair Value, Measurements, Recurring | 2-1-1- Crack Spread Swap
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0.4	0.5
Fair Value, Measurements, Recurring | Natural Gas Swaps [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(0.3)	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	26.5	0.9
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Gasoline Crack Spread Swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	18.1	1.3
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Inventory Financing Obligations
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	3.7	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | WCS crude oil basis swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(6.2)	(1.3)
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Diesel crack spread swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	10.8	0.4
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | 2-1-1- Crack Spread Swap
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0.4	0.5
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Natural Gas Swaps [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	(0.3)	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | Gasoline Crack Spread Swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | Inventory Financing Obligations
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | WCS crude oil basis swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | Diesel crack spread swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | 2-1-1- Crack Spread Swap
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | Natural Gas Swaps [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | Gasoline Crack Spread Swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | Inventory Financing Obligations
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | WCS crude oil basis swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | Diesel crack spread swaps
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | 2-1-1- Crack Spread Swap
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2 | Natural Gas Swaps [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	$ 0	$ 0

Derivatives - Summary of Gros_2

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (7.8)	$ (9.5)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	6.6	2.3
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(1.2)	(7.2)
Natural Gas Swaps [Member] | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(0.4)	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	0
Diesel crack spread swaps | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(0.5)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0.5
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	0
Gasoline Crack Spread Swaps | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(0.5)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0.5
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	0
WCS crude oil basis swaps | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(7.4)	(1.3)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	6.2	1.3
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(1.2)	0
Inventory Financing Obligations | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(7.2)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	$ 0	$ (7.2)

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, 2020	Mar. 31, 2019
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 6.9	$ 11.7
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	31.6	(2.6)
Natural Gas Swaps [Member] | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(0.1)	0
Natural Gas Swaps [Member] | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(0.3)	0
WCS crude oil basis swaps | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	3.6
WCS crude oil basis swaps | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(6.2)	(3.5)
WCS crude oil percentage basis swap | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0.1
WCS crude oil percentage basis swap | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	7.2
Midland crude oil basis swap purchases [Member] | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	1.1
Midland crude oil basis swap purchases [Member] | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.5)
Midland crude oil basis swap purchases [Member] | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	7.3
Midland crude oil basis swap purchases [Member] | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(2.1)
Gasoline Crack Spread Swaps | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	2.1	0
Gasoline Crack Spread Swaps | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	16.8	0
2-1-1- Crack Spread Swap | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	1.8	0
2-1-1- Crack Spread Swap | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(0.1)	0
Diesel crack spread swaps | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	3.1	0.7
Diesel crack spread swaps | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	10.4	(0.8)
Diesel percentage basis crack spread swaps | Fuel Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(1.1)
Diesel percentage basis crack spread swaps | Fuel Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	9.8
Inventory Financing Obligations | Fuel Product [Member] | Realized Gain (Loss)
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)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 11	$ (12.7)

Derivatives Derivatives - Sched

Derivatives Derivatives - Schedule of Derivative Positions (WCS Crude Oil Basis Swaps) (Details) - WCS crude oil basis swaps - Fuel Product [Member] - Not Designated as Hedging Instrument [Member]	Mar. 31, 2020bbl$ / bbl	Dec. 31, 2019bbl$ / bbl
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	4,287,500	544,000
Average Swap ($/Bbl) | $ / bbl	(14.04)	(18.92)
First Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount		544,000
Barrels per Day Purchased		5,978
Average Swap ($/Bbl) | $ / bbl		(18.92)
Second Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1,067,500
Barrels per Day Purchased	11,731
Average Swap ($/Bbl) | $ / bbl	(13.10)
Fourth Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1,610,000
Barrels per Day Purchased	17,500
Average Swap ($/Bbl) | $ / bbl	(15.02)
Third Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1,610,000
Barrels per Day Purchased	17,500
Average Swap ($/Bbl) | $ / bbl	(13.68)

Derivatives Derivatives - Sch_2

Derivatives Derivatives - Schedule of Derivative Positions (Diesel Crack Spread Swaps) (Details) - Diesel crack spread swaps - Fuel Product [Member] - Not Designated as Hedging Instrument [Member]	Mar. 31, 2020bbl$ / bbl	Dec. 31, 2019bbl$ / bbl
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1,115,000	1,615,500
Average Swap ($/Bbl) | $ / bbl	21.93	22
First Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount		500,500
Barrels per Day Purchased		5,500
Average Swap ($/Bbl) | $ / bbl		22.15
Second Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	379,000	379,000
Barrels per Day Purchased	4,165	4,165
Average Swap ($/Bbl) | $ / bbl	21.68	21.68
Third Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	368,000	368,000
Barrels per Day Purchased	4,000	4,000
Average Swap ($/Bbl) | $ / bbl	22.23	22.23
Fourth Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	368,000	368,000
Barrels per Day Purchased	4,000	4,000
Average Swap ($/Bbl) | $ / bbl	21.91	21.91

Derivatives Derivatives - Sch_3

Derivatives Derivatives - Schedule of Derivative Positions (Gasoline Crack Spread Swaps) (Details) - Gasoline Crack Spread Swaps - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Mar. 31, 2020bbl$ / bbl	Dec. 31, 2019bbl$ / bbl
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1,115,000	1,706,500
Average Swap ($/Bbl) | $ / bbl	13.83	13.38
First Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount		591,500
Barrels per Day Purchased		6,500
Average Swap ($/Bbl) | $ / bbl		12.54
Second Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	379,000	379,000
Barrels per Day Purchased	4,165	4,165
Average Swap ($/Bbl) | $ / bbl	16.41	16.41
Third Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	368,000	368,000
Barrels per Day Purchased	4,000	4,000
Average Swap ($/Bbl) | $ / bbl	15.24	15.24
Fourth Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	368,000	368,000
Barrels per Day Purchased	4,000	4,000
Average Swap ($/Bbl) | $ / bbl	9.77	9.77

Derivatives Derivatives - Sch_4

Derivatives Derivatives - Schedule of Derivative Positions (2/1/1 Crack Spread sales) (Details) - 2-1-1- Crack Spread Swap - Not Designated as Hedging Instrument [Member] - Fuel Product [Member]	Mar. 31, 2020bbl$ / bbl	Dec. 31, 2019bbl$ / bbl
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	30,000	394,000
Average Swap ($/Bbl) | $ / bbl	19.50	17.58
Second Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	30,000	30,000
Barrels per Day Purchased	330	330
Average Swap ($/Bbl) | $ / bbl	19.50	19.50
First Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount		364,000
Barrels per Day Purchased		4,000
Average Swap ($/Bbl) | $ / bbl		17.43

Derivatives Derivatives - Sch_5

Derivatives Derivatives - Schedule of Derivative Positions (Natural Gas) (Details) - Natural Gas Swaps [Member] - Not Designated as Hedging Instrument [Member] - Specialty Product [Member]	Mar. 31, 2020$ / MMBtu	Mar. 31, 2020MMBTU	Dec. 31, 2019MMBTU
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	2.11	4,042,500	0
Second Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	1.97	1,006,500
Third Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	2.08	1,518,000
Fourth Quarter 2020
Derivative [Line Items]
Derivative, Nonmonetary Notional Amount	2.25	1,518,000

Derivatives - Narrative (Detail

Derivatives - Narrative (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative, Collateral, Obligation to Return Cash	$ 0
Total derivative assets	26,500,000	$ 900,000
Derivative, Collateral, Right to Reclaim Securities	$ 0	0
Derivative, Collateral, Obligation to Return Securities		$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Recurring Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Derivative Credit Risk Valuation Adjustment, Derivative Assets	$ 0	$ 0
Derivative Credit Risk Valuation Adjustment, Derivative Liabilities	0	0
Assets:
Total derivative assets	(26.5)	(0.9)
Derivative liabilities:
Total derivative liabilities	1.2	7.2
Fair Value, Measurements, Recurring
Assets:
Total derivative assets	(26.5)	(0.9)
Pension plan investments	29.7	32.5
Assets, Fair Value Disclosure	56.2	33.4
Derivative liabilities:
Total derivative liabilities	1.2	7.2
RINs Obligation	(30.6)	(13)
Precious metals lease	(4.3)	(5.8)
Liability Awards	(3.6)	(7.4)
Total recurring liabilities at fair value	(39.7)	(33.4)
Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
Pension plan investments	29.7	32.5
Assets, Fair Value Disclosure	29.7	32.5
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	0	0
Precious metals lease	(4.3)	(5.8)
Liability Awards	(3.6)	(7.4)
Total recurring liabilities at fair value	(7.9)	(13.2)
Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
Pension plan investments	0	0
Assets, Fair Value Disclosure	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	(30.6)	(13)
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(30.6)	(13)
Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	(26.5)	(0.9)
Pension plan investments	0	0
Assets, Fair Value Disclosure	26.5	0.9
Derivative liabilities:
Total derivative liabilities	1.2	7.2
RINs Obligation	0	0
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(1.2)	(7.2)
Natural Gas Swaps [Member] | Fair Value, Measurements, Recurring
Assets:
Total derivative assets	0.3	0
Natural Gas Swaps [Member] | Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
Natural Gas Swaps [Member] | Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
Natural Gas Swaps [Member] | Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	0.3	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring
Assets:
Total derivative assets	3.7	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	(3.7)	0
Diesel crack spread swaps | Fair Value, Measurements, Recurring
Assets:
Total derivative assets	(10.8)	(0.4)
Diesel crack spread swaps | Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
Diesel crack spread swaps | Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
Diesel crack spread swaps | Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	(10.8)	(0.4)
WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Assets:
Total derivative assets	6.2	1.3
Derivative liabilities:
Total derivative liabilities	1.2	0
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
Derivative liabilities:
Total derivative liabilities	0	0
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
Derivative liabilities:
Total derivative liabilities	0	0
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	6.2	1.3
Derivative liabilities:
Total derivative liabilities	(1.2)	0
2-1-1- Crack Spread Swap
Assets:
Total derivative assets	(0.4)
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Assets:
Total derivative assets	(0.4)	(0.5)
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 1
Assets:
Total derivative assets	0	0
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 2
Assets:
Total derivative assets	0	0
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 3
Assets:
Total derivative assets	(0.4)	(0.5)
Inventory Financing Obligations | Fair Value, Measurements, Recurring
Derivative liabilities:
Total derivative liabilities	0	7.2
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 1
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 2
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 3
Derivative liabilities:
Total derivative liabilities	$ 0	$ (7.2)

Fair Value Measurements - Sum_2

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, 2020	Mar. 31, 2019
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Realized (gain) loss on derivative instruments	$ 38.5	$ 9.1
Unrealized gain (loss) on derivative instruments	31.6	(2.6)
Level 3
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Fair value at January 1,	(6.3)	19.8
Realized (gain) loss on derivative instruments	(6.9)	(11.7)
Unrealized gain (loss) on derivative instruments	31.6	(2.6)
Settlements	(6.9)	(11.7)
Fair value at June 30,	25.3	17.2
Total gain (loss) included in net loss attributable to changes in unrealized gain relating to financial assets and liabilities held as of June 30,	$ 31.6	$ (2.6)

Fair Value Measurements - Sum_3

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, 2020	Dec. 31, 2019
Fair Value [Member] | Level 2
Financial Instrument:
Senior notes	$ 398.4	$ 598.8
Fair Value [Member] | Level 1
Financial Instrument:
Senior notes	487.6	676.4
Fair Value [Member] | Level 3
Financial Instrument:
Finance lease and other obligations	7.3	6.5
Carrying value [Member] | Level 2
Financial Instrument:
Senior notes	541	540.5
Carrying value [Member] | Level 1
Financial Instrument:
Senior notes	667.7	668.1
Carrying value [Member] | Level 3
Financial Instrument:
Finance lease and other obligations	7.3	6.5
Revolving Credit Facility | Fair Value [Member] | Level 3
Financial Instrument:
Lines of Credit, Fair Value Disclosure	147.2	0
Revolving Credit Facility | Carrying value [Member] | Level 3
Financial Instrument:
Lines of Credit, Fair Value Disclosure	$ 147.2	$ 0

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, 2020	Mar. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) from continuing operations	$ (14.4)	$ 16.4
General partner’s interest in net loss from continuing operations	(0.3)	0.3
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic	0	0.1
Net income (loss) available to limited partners	$ (14.1)	$ 16
Denominator [Abstract]
Basic and Diluted	78,399,314	78,111,551
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	0	63,456
Basic Units [Abstract]
From continuing operations	$ (0.18)	$ 0.20
Limited partners’ interest	(0.18)	0.20
Diluted Units [Abstract]
From continuing operations	(0.18)	0.20
Limited partners' interest	$ (0.18)	$ 0.20
Weighted Average Number of Shares Outstanding, Diluted	78,399,314	78,175,007	[1]
Dilutive phantom units excluded (in shares)	0	0
Continuing Operations
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss from continuing operations	$ 0.3	$ 0.3
Net income (loss) available to limited partners	$ (14.1)	$ 16
[1]	Total diluted weighted average limited partner units outstanding excludes a de-minimis amount of unvested phantom units for the three months ended March 31, 2020.

Segments and Related Informat_3

Segments and Related Information - Schedule of Reportable Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Sales	$ 692.6	$ 851.3
Gain (loss) from unconsolidated affiliates	0	3.8
Adjusted EBITDA	83.7	59.7
Reconciling items to net loss:
Depreciation and amortization	31.5	33
Effect of LIFO liquidation and Inventory write-down	66.5	(38)
Gain on sale of unconsolidated affiliate		(1.2)
Non-recurring charges	(1.2)
Unrealized (gain) loss on derivatives	(31.6)	2.6
Interest expense	29.3	32.3
(Gain) loss on debt extinguishment	0	(0.4)
Loss on impairment and disposal of assets	6	11.7
Equity-based compensation and other items	(2.9)	3.4
Income tax expense from continuing operations	0.5	(0.1)
Net loss from continuing operations	(14.4)	16.4
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	692.6	851.3
Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Specialty Product [Member]
Segment Reporting Information [Line Items]
Sales	344.3	375
Gain (loss) from unconsolidated affiliates	0	3.8
Adjusted EBITDA	64.5	58.4
Reconciling items to net loss:
Depreciation and amortization	11.8	11.5
Effect of LIFO liquidation and Inventory write-down	(22.2)	5.7
Gain on sale of unconsolidated affiliate		(1.2)
Unrealized (gain) loss on derivatives	0.3	(0.5)
Interest expense	0	0
(Gain) loss on debt extinguishment		0
Loss on impairment and disposal of assets	1.5	0
Operating Segments [Member] | Specialty Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	326.9	352.2
Operating Segments [Member] | Specialty Product [Member] | Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	17.4	22.8
Operating Segments [Member] | Fuel Product [Member]
Segment Reporting Information [Line Items]
Sales	373.7	510.1
Gain (loss) from unconsolidated affiliates	0	0
Adjusted EBITDA	39.2	25.9
Reconciling items to net loss:
Depreciation and amortization	17.8	19.6
Effect of LIFO liquidation and Inventory write-down	(44.3)	32.3
Gain on sale of unconsolidated affiliate		0
Unrealized (gain) loss on derivatives	(31.9)	(2.1)
Interest expense	(1.7)	2.8
(Gain) loss on debt extinguishment		0
Loss on impairment and disposal of assets	0	11.7
Operating Segments [Member] | Fuel Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	365.7	499.1
Operating Segments [Member] | Fuel Product [Member] | Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	8	11
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Gain (loss) from unconsolidated affiliates	0	0
Adjusted EBITDA	(20)	(24.6)
Reconciling items to net loss:
Depreciation and amortization	1.9	1.9
Effect of LIFO liquidation and Inventory write-down	0	0
Gain on sale of unconsolidated affiliate		0
Unrealized (gain) loss on derivatives	0	0
Interest expense	31	29.5
(Gain) loss on debt extinguishment		0.4
Loss on impairment and disposal of assets	4.5	0
Operating Segments [Member] | Corporate Segment [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Corporate Segment [Member] | Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(25.4)
Gain (loss) from unconsolidated affiliates	0
Adjusted EBITDA	0
Reconciling items to net loss:
Depreciation and amortization	0
Effect of LIFO liquidation and Inventory write-down	0
Unrealized (gain) loss on derivatives	0
Interest expense	0
Loss on impairment and disposal of assets	0
Eliminations [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0
Eliminations [Member] | Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	$ (25.4)
Eliminations [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales		(33.8)
Gain (loss) from unconsolidated affiliates		0
Adjusted EBITDA
Reconciling items to net loss:
Depreciation and amortization		0
Effect of LIFO liquidation and Inventory write-down		0
Gain on sale of unconsolidated affiliate		0
Unrealized (gain) loss on derivatives		0
Interest expense		0
(Gain) loss on debt extinguishment		0
Loss on impairment and disposal of assets		0
Eliminations [Member] | Eliminations [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales		0
Eliminations [Member] | Eliminations [Member] | Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales		$ (33.8)

Segments and Related Informat_4

Segments and Related Information - Schedule of Major Product Category Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Major product category sales
Sales	$ 692.6	$ 851.3
Product Concentration Risk [Member]
Major product category sales
Sales, percentage	100.00%	100.00%
Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 326.9	$ 352.2
Sales, percentage	47.20%	41.40%
Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 365.7	$ 499.1
Sales, percentage	52.80%	58.60%
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 138.6	$ 152.1
Sales, percentage	20.00%	17.90%
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 77.1	$ 87.4
Sales, percentage	11.10%	10.30%
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 30.5	$ 30.9
Sales, percentage	4.50%	3.60%
Packaged and Synthetic Specialty Products [Member]
Major product category sales
Sales	$ 57.7	$ 59.9
Packaged and Synthetic Specialty Products [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 57.7	$ 59.9
Sales, percentage	8.30%	7.00%
Other [Member]
Major product category sales
Sales	$ 269.2	$ 292.3
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 23	$ 21.9
Sales, percentage	3.30%	2.60%
Gasoline [Member] | Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 120.9	$ 157.6
Sales, percentage	17.50%	18.50%
Diesel [Member] | Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 153.8	$ 225.9
Sales, percentage	22.20%	26.50%
Jet fuel [Member] | Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 25.9	$ 20.6
Sales, percentage	3.70%	2.40%
Asphalt, Heavy Fuel Oils and Other [Member] | Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 65.1	$ 95
Sales, percentage	9.40%	11.20%
Oil and Gas, Refining and Marketing [Member]
Major product category sales
Sales	$ 692.6	$ 851.3
Oil and Gas, Refining and Marketing [Member] | Product Concentration Risk [Member]
Major product category sales
Sales	$ 692.6	$ 851.3

Segments and Related Informat_5

Segments and Related Information - Narrative (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019supplier
Segment Reporting Information [Line Items]
Number of customers representing 10% or greater of consolidated sales	no	0
number of major suppliers	2	2
Disclosure on Geographic Areas, Description of Revenue from External Customers	ten percent	.1
Supplier Concentration Risk [Member]
Segment Reporting Information [Line Items]
Percentage of crude oil supply from 2 suppliers	52.10%	58.30%

Restructuring (Details)

Restructuring (Details)	Jan. 21, 2020
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities, Initiation Date	Jan. 21, 2020

Restructuring Restructuring Nar

Restructuring Restructuring Narrative (Details) - USD ($) $ in Millions	Jan. 21, 2020	Mar. 31, 2020
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities, Initiation Date	Jan. 21, 2020
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining		$ 6.3
Restructuring and Related Activities, Initiation Date	Feb. 2, 2020
Restructuring and Related Cost, Description		elimination of 49 positions
Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost		$ 0.4
Restructuring and Related Cost, Expected Cost Remaining		$ 2.5
Restructuring and Related Cost, Description		eliminated 21 general and administrative, primarily corporate positions

Restructuring Restructuring Cos

Restructuring Restructuring Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 0.6	$ 0
Payments for Restructuring	(1.5)
Restructuring Charges	2.1
One-time Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0.4	0
Payments for Restructuring	(0.4)
Restructuring Charges	0.8
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0.2	$ 0
Payments for Restructuring	(1.1)
Restructuring Charges	$ 1.3

Investment in Unconsolidated _2

Investment in Unconsolidated Affiliates - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Schedule of Equity Method Investments [Line Items]
Proceeds from Sale of Biosyn	$ 0	$ 5
Biosyn Holdings, LLC
Schedule of Equity Method Investments [Line Items]
Proceeds from Sale of Biosyn		$ 5

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions	May 01, 2020	Apr. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
Subsequent Event [Line Items]
Increase (Decrease) in Derivative Assets and Liabilities			$ 1.4	$ 0.1
Subsequent Event [Member]
Subsequent Event [Line Items]
Subsequent Event, Date		Apr. 1, 2020
Loans Payable		$ 31.4
Fixed rate		1.00%
Subsequent Event, Description		the first six months of interest deferred
Frequency of interest payment		monthly
Maturity date		Apr. 24, 2022
PPP Term Notes Description		unsecured and guaranteed by the U.S. Small Business Administration
Subsequent Event, Amount Inestimable		the amount which may be forgiven equal to the sum of payroll costs, covered rent and mortgage obligations and covered utility payments incurred by the Company during the eight-week period beginning upon receipt of the PPP Loans, calculated in accordance with the terms of the CARES Act. At this time, the Company is not in a position to quantify the portion
Increase (Decrease) in Derivative Assets and Liabilities	$ 19.5