Calumet Specialty Products Partners (CLMT) 10-K 3 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Mar. 02, 2021	Jun. 30, 2020
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Entity File Number	000-51734
Entity Registrant Name	Calumet Specialty Products Partners, L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	35-1811116
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
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	CLMT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Document Transition Report	false
Entity Small Business	true
Entity Central Index Key	0001340122
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 177.9
Entity Common Stock, Shares Outstanding		78,640,380

Description of the Business

Description of the Business	12 Months Ended
	Dec. 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 (“NASDAQ”) under the ticker symbol “CLMT.” The general partner of the Company is Calumet GP, LLC, a Delaware limited liability company. As of December 31, 2020, the Company had 78,062,346 li mited partner common units a nd 1,593,107 genera l 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, “IDRs”), while the remaining 98% is owned by limited partners. The Company is engaged in the production and marketing of crude oil-based specialty products including lubricating oils, white mineral oils, solvents, petrolatums, waxes, 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.

Description of the Business (De

Description of the Business (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Limited Partners
Schedule of Capitalization, Equity [Line Items]
Limited partners interest units outstanding	78,062,346	77,177,159
Limited Partners | CLMT Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Limited partners', ownership percentage	98.00%
General Partner
Schedule of Capitalization, Equity [Line Items]
General partner units outstanding	1,593,107
General Partner | CLMT General Partner [Member]
Schedule of Capitalization, Equity [Line Items]
General partner, ownership percentage	2.00%

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 109,400,000	$ 19,100,000
Accounts receivable, net:
Trade, less allowance for credit losses of $0.8 million and $0.9 million, respectively	152,400,000	175,000,000
Other	8,000,000	13,500,000
Total accounts receivable	160,400,000	188,500,000
Inventories	254,900,000	292,600,000
Derivative assets	0	900,000
Prepaid expenses and other current assets	10,200,000	11,000,000
Total current assets	534,900,000	512,100,000
Property, plant and equipment, net	919,800,000	973,500,000
Goodwill	173,000,000	171,400,000
Other intangible assets, net	57,600,000	71,200,000
Operating lease right-of-use assets	85,800,000	93,100,000
Other noncurrent assets, net	37,200,000	36,500,000
Total assets	1,808,300,000	1,857,800,000
Current liabilities:
Accounts payable	179,300,000	230,200,000
Accrued interest payable	31,700,000	32,000,000
Accrued salaries, wages and benefits	27,600,000	35,700,000
Other taxes payable	9,500,000	11,800,000
Obligations under inventory financing agreements	98,800,000	134,300,000
Other current liabilities	152,000,000	58,600,000
Current portion of operating lease liabilities	41,400,000	60,600,000
Current portion of long-term debt	2,900,000	1,800,000
Derivative Liability, Current	1,300,000	0
Total current liabilities	544,500,000	565,000,000
Pension and postretirement benefit obligations	9,300,000	7,900,000
Other long-term liabilities	18,900,000	20,800,000
Long-term operating lease liabilities	44,800,000	33,000,000
Long-term debt, less current portion	1,319,400,000	1,209,500,000
Total liabilities	1,936,900,000	1,836,200,000
Partners’ capital (deficit):
Limited partners’ interest (78,062,346 units and 77,560,355 units, issued and outstanding at December 31, 2020 and 2019, respectively)	(125,300,000)	20,200,000
General partners’ interest	9,000,000	12,000,000
Accumulated other comprehensive loss	(12,300,000)	(10,600,000)
Total partners’ capital (deficit)	(128,600,000)	21,600,000
Total liabilities and partners’ capital (deficit)	$ 1,808,300,000	$ 1,857,800,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts	$ 0.8	$ 1.5
Limited Partners
Limited Partners' interest units issued	78,062,346	77,177,159
Limited partners interest units outstanding	78,062,346	77,177,159

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Sales		$ 2,268.2	$ 3,452.6
Cost of sales		2,058.1	3,000.9
Gross profit		210.1	451.7
Operating costs and expenses:
Selling		47.8	53.1
General and administrative		91.1	136.7
Transportation		111	122.9
Taxes other than income taxes		9.8	20.5
Loss on impairment and disposal of assets		6.8	37
Gain (Loss) on sale of business, net		(1)	(8.7)
Other operating (income)		16.5	(3.5)
Operating income (loss)		(71.9)	76.3
Other income (expense):
Interest expense		(125.9)	(134.6)
Debt extinguishment costs		0	(2.2)
Gain on derivative instruments		52.4	9
Gain from unconsolidated affiliates		0	(3.8)
Gain on sale of unconsolidated affiliates		0	1.2
Other income (expense)		(2.5)	3.4
Total other expense		(76)	(119.4)
Net loss from continuing operations before income taxes		(147.9)	(43.1)
Income tax expense		1.1	0.5
Net loss from continuing operations		(149)	(43.6)
Allocation of net loss:
Net loss		(149)	(43.6)
Less:
General partners’ interest in net loss		(3)	(0.9)
Net loss available to limited partners		$ (146)	$ (42.7)
Weighted average limited partner units outstanding:
Weighted Average Number of Shares Outstanding, Basic and Diluted	[1]	78,369,091	78,212,136
Limited partners’ interest basic net income (loss) per unit		$ (1.86)	$ (0.55)
Limited partners' interest diluted net loss per unit from continuing operations		(1.86)	(0.55)
Limited partners' interest diluted net loss per unit from discontinued operations		0	0
Limited partners' interest diluted net income (loss) per unit		$ (1.86)	$ (0.55)
[1]	Total diluted weighted average limited partner units outstanding includes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2020 and 0.1 million potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2019.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net loss	$ (149)	$ (43.6)
Cash flow hedges:
Cash flow hedge gain (loss)	(0.2)	0.2
Defined benefit pension and retiree health benefit plans	(1.5)	(3.3)
Foreign currency transaction adjustment	0	1.2
Total other comprehensive loss	(1.7)	(1.9)
Comprehensive loss attributable to partners’ capital	(150.7)	(45.5)
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax	$ 1.5	$ 3.3

Consolidated Statements of Part

Consolidated Statements of Partners' Capital - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Income (Loss)	General Partner	Limited Partners
Beginning balance at Dec. 31, 2018	$ 65.7	$ (8.7)	$ 12.8	$ 61.6
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income (loss)	(1.9)	(1.9)	0	0
Net loss	(43.6)	0	(0.9)	(42.7)
Settlement of tax withholdings on equity-based incentive compensation	(0.5)	0	0	(0.5)
Amortization of phantom units	1.8	0	0	1.8
Contributions from Calumet GP, LLC	0.1	0	0.1	0
Ending balance at Dec. 31, 2019	21.6	(10.6)	12	20.2
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income (loss)	(1.7)	(1.7)	0	0
Net loss	(149)	0		(146)
Settlement of tax withholdings on equity-based incentive compensation	(0.5)	0	0	(0.5)
Amortization of phantom units	1	0	0	1
Ending balance at Dec. 31, 2020	$ (128.6)	$ (12.3)	$ 9	$ (125.3)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Net loss	$ (149)	$ (43.6)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	105.1	110.1
Amortization of turnaround costs	14.6	19.3
Non-cash interest expense	6	6.1
Debt extinguishment costs	0	2.2
Unrealized (gain) loss on derivative instruments	(2.8)	26.1
Loss on impairment and disposal of assets	6.8	37
Operating lease expense	56.7	78.2
Operating lease payments	(56.8)	(78.2)
Equity based compensation	5.5	5.9
Lower of cost or market inventory adjustment	24	(35.6)
(Gain) loss from unconsolidated affiliates	0	(3.8)
Gain on sale of unconsolidated affiliates	0	1.2
(Gain) loss on sale of business, net	(1)	8.7
Other non-cash activities	(1)	(0.4)
Changes in assets and liabilities:
Accounts receivable	25.5	(37)
Inventories	14	16.3
Prepaid expenses and other current assets	0.6	4.5
Derivative activity	0	(0.3)
Turnaround costs	(23.4)	(17.8)
Other assets	0	(0.1)
Accounts payable	(38.1)	71.3
Accrued interest payable	(1)	1.5
Accrued salaries, wages and benefits	(12.5)	5.3
Other taxes payable	(2.3)	2.5
Other liabilities	91.9	14.8
Pension and postretirement benefit obligations	0	0.1
Net cash provided by (used in) operating activities	62.8	191.9
Investing activities
Additions to property, plant and equipment	(44)	(54.9)
Proceeds from sale of unconsolidated affiliates	0	5
Proceeds from sale of property, plant and equipment	0.1	3.7
Proceeds from sale of business, net	0	55.1
Net cash provided by discontinued investing activities	0.9	5.6
Net cash provided by investing activities	(46.3)	14.5
Financing activities
Proceeds from borrowings — revolving credit facility	1,130.7	508.5
Repayments of borrowings — revolving credit facility	(1,022.7)	(508.5)
Proceeds from borrowings — senior notes	0	550
Repayments of borrowings — senior notes	0	(898.5)
Payments on finance lease obligations	(0.5)	(0.9)
Proceeds from inventory financing	756.1	1,076.5
Payments on inventory financing	(786)	(1,057.3)
Proceeds from other financing obligations	31.4	0
Payments on other financing obligations	(33.4)	(1.9)
Debt issuance costs	(1.8)	(11)
Contributions from Calumet GP, LLC	0	0.1
Net cash provided by (used in) financing activities	73.8	(343)
Net increase (decrease) in cash, cash equivalents and restricted cash	90.3	(136.6)
Cash and cash equivalents at beginning of period	19.1	155.7
Cash and cash equivalents at end of period	109.4	19.1
Cash and cash equivalents	109.4	19.1
Supplemental disclosure of cash flow information
Non-cash property, plant and equipment additions	4.6	11.8
Payments to Acquire Businesses, Net of Cash Acquired	$ (3.3)	$ 0

Statement of Financial Position

Statement of Financial Position, Classified	12 Months Ended
	Dec. 31, 2020
Statement of Financial Position [Abstract]
Documents Incorporated by Reference	NONE.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition (Note)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company is engaged in the production and marketing of 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): Year Ended December 31, 2020 2019 Sales by major source Standard specialty products $ 890.1 $ 1,123.2 Packaged and synthetic specialty products 234.2 230.9 Total specialty products 1,124.3 1,354.1 Fuel and fuel related products $ 973.2 $ 1,864.7 Asphalt 170.7 233.8 Total fuel products 1,143.9 2,098.5 Total sales $ 2,268.2 $ 3,452.6 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 December 31, 2020 and 2019 wa s $152.4 million a nd $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.

Divestitures Divestitures (Note

Divestitures Divestitures (Notes)	12 Months Ended
	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Divestitures	Divestitures On November 10, 2019, Calumet Refining, LLC, a Delaware limited liability company (“Calumet Refining”) and a wholly-owned subsidiary of the Company, completed the sale of all of the issued and outstanding membership interests in Calumet San Antonio Refining, LLC, a Delaware limited liability company (“Calumet San Antonio”), which owned a refinery located in San Antonio, Texas and associated net working capital, and related assets, including associated hydrocarbon inventories and a crude oil terminal and pipeline to Starlight Relativity Acquisition Company LLC, a Delaware limited liability company (“Starlight”) (the “San Antonio Transaction”). Total consideration received was $59.1 million, which consisted of a base sales price of $63.0 million minus an adjustment of $3.9 million for net working capital, inventories and reimbursement of certain transaction costs. In February 2020 the Company and Starlight agreed to the final purchase price adjustment payment related to net working capital and inventory to Starlight of $6.9 million, which is reflected in the net loss recognized by the Company for the year ended December 31, 2019. Additionally, in connection with the San Antonio Transaction, the Company, Calumet San Antonio, TexStar Midstream Logistics, L.P. (“TexStar”), TexStar Midstream Logistics Pipeline, LP and Tailwater Capital, LLC entered into a Settlement and Release Agreement (the “Settlement Agreement”), pursuant to which the Company agreed to pay TexStar and its affiliates a cash payment of $1.0 million and the parties mutually agreed to dismiss the litigation and release each other with respect to the legal dispute relating to the termination of the Throughput and Deficiency Agreement (the “Pipeline Agreement”). As a result of the Settlement Agreement, the Company derecognized the $38.1 million liability related to the Pipeline Agreement, which was included in the gain (loss) on sale of business calculation for the San Antonio Transaction. The San Antonio refinery was included in the Company’s fuel products segment. The Company recognized a net loss of $8.7 million in gain (loss) on sale of business, net in the consolidated statements of operations for the year ended December 31, 2019, related to the San Antonio Transaction. In conjunction with the sale, the Company considered other qualitative and quantitative factors and concluded the San Antonio Transaction did not represent a strategic shift in the business. However, the Company considered the San Antonio asset group to be an individually significant component of its operations. The following table presents the net loss before income taxes for Calumet San Antonio for the periods presented (in millions): Year Ended December 31, 2020 2019 Sales $ — $ 403.4 Gross profit — 16.2 Net loss before income taxes $ — $ (3.9)

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets (Notes)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets For the years ended December 31, 2020 and 2019, the Company updated its financial projections in connection with its annual goodwill assessment for each of the years then ended, respectively, and determined that the fair value of each of its reporting units with goodwill exceeded its carrying value. Thus, no impairment charge for goodwill related to the specialty products segment was recorded in the consolidated statements of operations within asset impairment for the years ended December 31, 2020 and 2019, respectively. There is no goodwill within the reporting units for the fuel products segment or the corporate segment. The Company tests goodwill either quantitatively or qualitatively for impairment. During 2020 and 2019, under the Company’s quantitative assessment to derive the fair value of the reporting units, as required in step one of the impairment test, the Company used the income approach, specifically the discounted cash flow method, to determine the fair value of each reporting unit. 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. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement. Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Net balance as of December 31, 2018 $ 171.4 Impairment (1) — Net balance as of December 31, 2019 $ 171.4 Additions 1.6 Impairment (1) — Net balance as of December 31, 2020 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2020 and 2019, is $35.5 million. Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2020 December 31, 2019 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (139.7) $ 181.3 $ (130.6) Tradenames 11 26.8 (20.7) 26.8 (18.7) Trade secrets 13 52.9 (46.3) 52.7 (43.4) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.3) 6.1 (3.0) 19 $ 269.2 $ (211.6) $ 268.5 $ (197.3) Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition. For the years ended December 31, 2020 and 2019, the Company recorded amortization expense of intangible ass ets of $14.3 million and $16.8 million , respectively. As of December 31, 2020, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2021 $ 11.8 2022 $ 9.5 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9

Commitments and Contingencies (

Commitments and Contingencies (Notes)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies 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 Many of the Company’s 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 legal standards and 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 to mitigate pollution from former or current operations that may include incurring capital expenditures to limit or prevent unauthorized releases from our equipment and facilities, 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 restrictions, delays or cancellations 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, reinterpretation of legal requirements, 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 continues 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 of these remedial projects will not become material. As of December 31, 2020 and 2019, the Company had accrued $2.5 million and $2.4 million, respectively, for environmental liabilities recorded in the other current liabilities in the consolidated balance sheets. Renewable Identification Numbers Obligation As of December 31, 2020 and 2019, the Company had a RINs Obligation recorded as an other current liability on the consolidated balance sheets of $129.4 million and $13.0 million, respectively. Please read Note 2 - “Summary of Significant Accounting Policies” for additional information. 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 (CERCLA) 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. Labor Matters The Company has approximately 500 employees covered by various collective bargaining agreements, or approximately 36% of its total workforce of approximately 1,400 employees. These agreements have expiration dates of December 12, 2021, April 30, 2022, July 31, 2022, January 15, 2023, January 31, 2023 and August 20, 2024. The Company has approximately 19 employees, or 1% of its total workforce, who are covered by a collective bargaining agreement which will expire in less than one year and does not expect any work stoppages. 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 (“MIPA”), which was entered into in connection with the Superior Transaction. 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. Based on public reports, 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. 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 assert such claims, they would be subject to certain limits on indemnification liability under the MIPA that may reduce or eliminate any potential indemnification liability. Beginning in 2017, the Company initiated the first of several claims in Cascade County Circuit Court against the Montana Department of Revenue to recover overpaid taxes resulting from the county’s excessive property tax assessment of the Company’s Great Falls refinery for the 2017, 2018, and 2019 tax years. As of December 31, 2020, the county has refunded, as the result of various court decisions, $6.0 million in excessive taxes and interest to the Company. The claims arising from the 2017, 2018, and 2019 tax years are closed. The $6.0 million was recorded as a reduction of taxes other than income taxes in the consolidated statements of operations for the year ended December 31, 2020. 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 audited 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 December 31, 2020 and 2019, the Company had outstanding standby letters of credit of $23.7 million and $42.5 million, respectively, under its senior secured revolving credit facility (the “revolving credit facility”). Please read Note 10 - “Long-Term Debt” for additional information regarding the Company’s revolving credit facility. At December 31, 2020 and 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 consent of the Agent (as defined in the Credit Agreement) to 90% of revolver commitments then in effect ($600.0 million at December 31, 2020 and 2019). As of December 31, 2020 and 2019, the Company had availability to issue letters of credit of approximatel y $154.4 million and approximately $359.4 million, respectively, under its revolving credit facility. Crude Oil Supply, Other Feedstocks and Finished Products Purchase commitments consist primarily of obligations to purchase fixed volumes of crude oil, other feedstocks and finished products for resale from various suppliers based on current market prices at the time of delivery. The Company is currently purchasing a majority of its crude oil under month-to-month evergreen contracts or on a spot basis. Certain other feedstocks are purchased under long-term supply contracts. As of December 31, 2020, the estimated minimum purchase commitments under the Company’s crude oil, other feedstock supply and finished product agreements were as follows (in millions): Year Commitment 2021 $ 153.3 2022 30.2 2023 21.0 2024 21.1 2025 21.0 Thereafter 21.0 Total $ 267.6 Throughput Contract Prior to 2020, the Company entered into a long-term agreement to transport crude oil at a minimum of 5,000 bpd through a pipeline, which commenced service in the second quarter of 2020. The agreement also contains a capital recovery charge that increases 2% per annum. The agreement is for seven years. As of December 31, 2020, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment (1) 2021 $ 3.9 2022 3.9 2023 3.9 2024 4.0 2025 4.0 Thereafter 6.0 Total (1) $ 25.7

Inventory Financing Agreement I

Inventory Financing Agreement Inventory Financing Agreement (Notes)	12 Months Ended
	Dec. 31, 2020
Inventory Financing Agreement [Abstract]
Supply And Exchange Agreements [Text Block]	Inventory Financing Agreements 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 consolidated balance sheets until processed and sold to a third party. Each reporting period, the Company will record liabilities in an amount equal to the amount the Company expects to pay to repurchase the inventory held by Macquarie based on market prices at the termination date included in obligations under inventory financing agreements in the 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 consolidated statements of operations. For more information on the valuation of the associated derivatives, please read Note 11 — “Derivatives” and Note 12 — “Fair Value Measurements.” The embedded derivatives will be recorded in obligations under inventory financing agreements on the consolidated balance sheets. The cash flow impact of the embedded derivatives will be classified as a change in unrealized (gain) loss on derivative instruments in the operating activities section in the consolidated statements of cash flows. For the years ended December 31, 2020 and 2019, the Company received a $1.1 million benefit and incurred a $15.3 million expense, respectively, for financing costs related to the Supply and Offtake Agreements, which are included in interest expense in the Company’s consolidated statements of operations. The Company has provided cash collateral of $11.3 million relate d 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.

Derivatives (Notes)

Derivatives (Notes)	12 Months Ended
	Dec. 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) 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, 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 this embedded derivative at fair value with changes in the fair value, if any, recorded in gain (loss) on derivative instruments in the Company’s consolidated statements of operations please read Note 9 - “Inventory Financing Agreements" for additional information. The Company recognizes all derivative instruments at their fair values as either current assets or current liabilities in the consolidated balance sheets (please read Note 12 - “Fair Value Measurements”). 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 consolidated balance sheets (in millions): December 31, 2020 December 31, 2019 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Assets Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Assets Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: WCS crude oil basis swaps Derivative assets $ 0.4 $ (0.4) $ — $ — $ (1.3) $ (1.3) Gasoline crack spread swaps Derivative assets — — — 1.8 (0.5) 1.3 Diesel crack spread swaps Derivative assets — — — 0.9 (0.5) 0.4 2/1/1 Crack spread swap Derivative assets — — — 0.5 — 0.5 Total derivative instruments $ 0.4 $ (0.4) $ — $ 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 consolidated balance sheets (in millions): December 31, 2020 December 31, 2019 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ (2.2) $ — $ (2.2) $ (7.2) $ — $ (7.2) WCS crude oil basis swaps Derivative liabilities (1.7) 0.4 (1.3) (1.3) 1.3 — Gasoline crack spread swaps Derivative liabilities — — — (0.5) 0.5 — Diesel crack spread swaps Derivative liabilities — — — (0.5) 0.5 — Total derivative instruments $ (3.9) $ 0.4 $ (3.5) $ (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 December 31, 2020, the Company had no counterparty relationships in which the derivatives held were in net assets. As of December 31, 2019, the Company had three counterparty relationships in which the derivatives held were in net assets totaling $0.9 million. 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 December 31, 2020 or 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 consolidated balance sheets and is not netted against derivative assets or liabilities. Any outstanding collateral is released to the Company upon settlement of the related derivative instrument liability. As of December 31, 2020 and 2019, the Company had provided its counterparties with no collateral. Certain of the Company’s outstanding derivative instruments are subject to credit support agreements with the applicable counterparties which contain provisions setting certain credit thresholds above which the Company may be required to post agreed-upon collateral, such as cash or letters of credit, with the counterparty to the extent that the Company’s mark-to-market net liability, if any, on all outstanding derivatives exceeds the credit threshold amount per such credit support agreement. The majority of the credit support agreements covering the Company’s outstanding derivative instruments also contain a general provision stating that if the Company experiences a material adverse change in its business, in the reasonable discretion of the counterparty, the Company’s credit threshold could be lowered by such counterparty. The Company does not expect that it will experience a material adverse change in its business. The cash flow impact of the Company’s derivative activities is classified primarily as a change in derivative activity in the operating activities section in the 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 unrealized gain (loss) on derivative instruments in the consolidated statements of operations. Upon the settlement of a derivative not designated as a hedge, the gain or loss at settlement is recorded to realized gain (loss) on derivative instruments in the consolidated statements of operations. The Company has entered into gasoline swaps, diesel swaps and certain other crude oil swaps that are not designated as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the Company’s crude oil, gasoline and diesel sales. The Company recorded the following gains (losses) in its consolidated statements of operations related to its derivative instruments not designated as hedges (in millions): Amount of Gain (Loss) Amount of Gain (Loss) Year Ended December 31, Year Ended December 31, Type of Derivative 2020 2019 2020 2019 Specialty products segment: Natural gas swaps $ 0.1 $ — $ — $ — Midland crude oil basis swaps — 1.6 — (1.0) Fuel products segment: Inventory financing obligation — — 5.1 (8.7) WCS crude oil basis swaps 19.5 14.7 (0.1) (16.2) WCS crude oil percentage basis swaps — 1.0 — 6.0 Midland crude oil basis swaps — 11.3 — (7.1) Gasoline swaps 8.9 — (1.3) — Gasoline crack spread swaps — 0.1 — 1.3 Diesel crack spread swaps 17.7 6.3 (0.4) (6.9) Diesel-MEH crack spread swaps 1.3 — — — Diesel percentage basis crack spread swaps — — — 6.0 2/1/1 crack spread swaps 2.0 0.1 (0.5) 0.5 Natural gas swaps 0.1 — — — Total $ 49.6 $ 35.1 $ 2.8 $ (26.1) Derivative Positions As of December 31, 2020, the Company had the following notional contract volumes related to outstanding derivative instruments: Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2021 (1) Unit of Measure Derivative instruments not designated as hedges: WCS crude oil basis swaps - purchases 1,350,000 1,350,000 Barrels

Fair Value Measurements (Notes)

Fair Value Measurements (Notes)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. Recurring Fair Value Measurements Derivative Assets and Liabilities Derivative instruments are reported in the accompanying consolidated financial statements at fair value. The Company’s derivative instruments consist of over-the-counter (“OTC”) contracts, which are not traded on a public exchange. Substantially all of the Company’s derivative instruments are with counterparties that have long-term credit ratings of at least A3 and BBB+ by Moody’s and S&P, respectively. 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 hedging entities 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 December 31, 2020 and 2019, the Company’s net assets and liabilities changed 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 hedging entities 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 11 - “Derivatives” for further information on derivative instruments. Pension Assets Pension assets are reported at fair value in the accompanying consolidated financial statements. At December 31, 2020 and 2019, the Company’s investments associated with its Pension Plan (as such term is hereinafter defined) 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 2 - “Summary of Significant Accounting Policies” for further information on the Company’s RINs Obligation. Precious Metals Obligations The fair value of precious metals obligations 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): December 31, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: WCS crude oil basis swaps $ — $ — $ — $ — $ — $ — $ (1.3) $ (1.3) Gasoline crack spread swaps — — — — — — 1.3 1.3 Diesel crack spread swaps — — — — — — 0.4 0.4 2/1/1 Crack spread swaps — — — — — — 0.5 0.5 Total derivative assets — — — — — — 0.9 0.9 Pension Plan investments 34.4 — — 34.4 32.5 — — 32.5 Total recurring assets at fair value $ 34.4 $ — $ — $ 34.4 $ 32.5 $ — $ 0.9 $ 33.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (2.2) $ (2.2) $ — $ — $ (7.2) $ (7.2) WCS crude oil basis swaps — — (1.3) (1.3) — — — — Total derivative liabilities — — (3.5) (3.5) — — (7.2) (7.2) RINs obligation — (129.4) — (129.4) — (13.0) — (13.0) Precious metals obligations (7.9) — — (7.9) (5.8) — — (5.8) Liability Awards (14.2) — — (14.2) (7.4) — — (7.4) Total recurring liabilities at fair value $ (22.1) $ (129.4) $ (3.5) $ (155.0) $ (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): For the Year Ended December 31, 2020 2019 Fair value at January 1, $ (6.3) $ 19.8 Realized gain on derivative instruments (49.6) (35.1) Unrealized gain (loss) on derivative instruments 2.8 (26.1) Settlements 49.6 35.1 Fair value at December 31, $ (3.5) $ (6.3) Total gain (loss) included in net loss attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of December 31, $ 2.8 $ (26.1) All settlements from derivative instruments not designated as hedges are recorded in gain on derivative instruments in the consolidated statements of operations. Please read Note 11 - “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. The Company assesses goodwill for impairment annually 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 consolidated financial statements. Please read Note 7 - “Goodwill and Other Intangible Assets” for further information on goodwill impairment. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its consolidated financial statements. Please read Note 2 - “Summary of Significant Accounting Policies” for further information on long-lived asset impairment. The Company’s investment in FHC is a non-marketable equity security without a readily determinable fair value. The Company records this investment using a measurement alternative which measures the security at cost minus impairment, if any, plus or minus changes resulting from qualifying observable price changes with a same or similar security from the same issuer. The investment in FHC is recorded at fair value only if an impairment or observable price adjustment is recognized in the current period. If an observable price adjustment or impairment is recognized, the Company would classify this asset as Level 3 within the fair value hierarchy based on the nature of the fair value inputs. In 2019, the Company recorded an impairment charge o f $25.4 million on the investment in FHC and the categorization of the framework used to value the assets is considered Level 3. Please read Note 2 - “Summary of Significant Accounting Policies” for further information. Estimated Fair Value of Financial Instruments Cash and cash equivalents The carrying value of cash and cash equivalents are each considered to be representative of their fair value. Debt The estimated fair value of long-term debt at December 31, 2020 and 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 10 - “Long-Term Debt” for further information on long-term debt. The Company’s carrying value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): December 31, 2020 December 31, 2019 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 468.6 $ 471.9 $ 676.4 $ 668.1 2024 Secured Notes and 2025 Notes 2 $ 780.8 $ 739.6 $ 598.8 $ 540.5 Revolving credit facility 3 $ 108.0 $ 104.8 $ — $ — Finance leases and other obligations 3 $ 6.0 $ 6.0 $ 6.5 $ 6.5

Partners' Capital (Notes)

Partners' Capital (Notes)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Partners' Capital	Partners’ Capital (Deficit) Units Authorized As of December 31, 2020 and 2019, the Company has 91,073,023 of common units authorized for issuance. Units Outstanding Of the 78,062,346 co mmon units outstanding at December 31, 2020 , 61,548,740 common units were held by the public, with the remaining 16,513,606 common units held by the Company’s affiliates (including members of the Company’s general partner and their families). Significant information regarding rights of the limited partners includes the following: • Rights to receive distributions of available cash within 45 days after the end of each quarter, to the extent the Company has sufficient cash from operations after the establishment of cash reserves. • Limited partners have limited voting rights on matters affecting the Company’s business. The general partner may consider only the interests and factors that it desires and has no duty or obligation to give any consideration of any interests of the Company’s limited partners. Limited partners have no right to elect the board of directors of the Company’s general partner. • The vote of the holders of at least 66 2/3% of all outstanding units voting together as a single class is required to remove the general partner. Any holder, other than the general partner or the general partner’s affiliates, that owns 20% or more of any class of units outstanding cannot vote on any matter. • The Company may issue an unlimited number of limited partner interests without the approval of the limited partners. • Limited partners may be required to sell their units to the general partner if at any time the general partner owns more than 80% of the issued and outstanding common units. Distributions and Incentive Distribution Rights The Company’s general partner is entitled to incentive distributions if the amount it distributes to unitholders with respect to any quarter exceeds specified target levels shown below: Total Quarterly Marginal Percentage Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.45 98 % 2 % First Target Distribution up to $0.495 98 % 2 % Second Target Distribution above $0.495 up to $0.563 85 % 15 % Third Target Distribution above $0.563 up to $0.675 75 % 25 % Thereafter above $0.675 50 % 50 % The Company’s ability to make distributions is limited by its debt instruments. The revolving credit facility generally permits the Company to make cash distributions to unitholders as long as immediately after giving effect to such a cash distribution the Company has availability under the revolving credit facility at least the greater of (i) 15% of the Aggregate Borrowing Base (as defined in the credit agreement) then in effect, or 25% while the Great Falls, MT refinery is included in the borrowing base, and (ii) $60.0 million (which amount is subject to increase in proportion to revolving commitment increases). Further, the revolving credit facility contains one springing financial covenant which provides that only if the Company’s availability under the revolving credit facility falls below the greater of (a) 10.0% of the Borrowing Base (as defined in the credit agreement) then in effect, or 15% while the Great Falls, MT refinery is included in the borrowing base, and (b) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the credit agreement) of at least 1.0 to 1.0. The indentures governing the Company’s various senior notes restrict the Company’s ability to make cash distributions. Under the indentures governing the 2022 Notes and 2023 Notes, the Company may pay distributions to its unitholders in an amount equal to available cash from operating surplus (as defined in the Company’s partnership agreement) with respect to its preceding fiscal quarter, subject to certain customary adjustments described in the indentures, if the Company’s fixed charge coverage ratio (as defined in the indentures) for the most recently ended four full fiscal quarters is not less than 1.75 to 1.0. If the Company’s fixed charge coverage ratio is less than 1.75 to 1.0, the Company will be able to pay distributions to its unitholders up to an amount equal to (i) a $210.0 million basket for the 2022 Notes and (ii) a $225.0 million basket for the 2023 Notes, subject to certain customary adjustments described in the indentures. The indentures governing the 2024 Secured Notes and 2025 Notes increase this minimum fixed charge coverage ratio to 3.0 to 1.0, with a basket of $25.0 million if the minimum is not met, also subject to certain customary adjustments described in the indentures.

Unit-Based Compensation (Notes)

Unit-Based Compensation (Notes)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Unit-Based Compensation	Unit-Based Compensation The Company’s general partner originally adopted a Long-Term Incentive Plan on January 24, 2006, which was amended and restated effective December 10, 2015 (the “LTIP”), for its employees, consultants and directors and its affiliates who perform services for the Company. The LTIP provides for the grant of restricted units, phantom units, unit options and substitute awards and, with respect to unit options and phantom units, the grant of distribution equivalent rights (“DERs”). Subject to adjustment for certain events, an aggregate of 3,883,690 common units may be delivered pursuant to awards under the LTIP. Units withheld to satisfy the Company’s general partner’s tax withholding obligations are available for delivery pursuant to other awards. The LTIP is administered by the compensation committee of the Company’s general partner’s board of directors. Liability Awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units. Phantom unit Liability Awards are recorded in accrued salaries, wages and benefits in the consolidated balance sheets based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards are updated at each balance sheet date and changes in the fair values of the vested portions of the awards are recorded as increases or decreases to compensation expense within general and administrative expense in the consolidated statements of operations. Phantom Units Non-employee directors of the Company’s general partner have been granted phantom units under the terms of the LTIP as part of their director compensation package related to fiscal years 2020 and 2019. The phantom units granted related to fiscal year 2020 have a three-year cliff vest on the third December 31 following the grant date. The phantom units granted related to fiscal year 2019 have a three Non-employee directors of the Company’s general partner are eligible to defer their fees earned into the Deferred Compensation Plan. When directors elect to defer any portion of their compensation into the plans, these deferred amounts are credited to the participant in the form of phantom units. The compensation committee may recommend a matching contribution for the deferred fees at its discretion. For the year ended December 31, 2019, certain named executive officers were awarded phantom units as partial settlement of our annual incentive bonus program, which was based on the Company’s achievement of specified levels of financial performance for the fiscal year 2019, which were deferred into our Deferred Compensation Plan as fully vested phantom units. For unit-based compensation equity awards granted, the Company uses the market price of its common units on the grant date to calculate the fair value and related compensation cost of the phantom units. The Company amortizes this compensation cost to partners’ capital (deficit) and general and administrative expense in the consolidated statements of operations using the straight-line method over the service period, as it expects these units to fully vest. Unit-based compensation liability awards are recorded in accrued salaries, wages and benefits based on the fair value of the vested portion of the awards on the balance sheet date. The fair value of liability awards is updated at each balance sheet date and changes in the fair value of the vested portions of the liability awards are recorded as increases or decreases to compensation expense recorded in general and administrative expense in the consolidated statements of operations. A summary of the Company’s non-vested phantom units and performance units as of December 31, 2020, and the changes during the years ended December 31, 2020 and 2019, are presented below: Number of Weighted-Average Non-vested at December 31, 2018 2,270,507 $ 5.71 Granted 1,653,340 3.01 Vested (883,511) 4.28 Forfeited (139,048) 4.10 Non-vested at December 31, 2019 2,901,288 $ 5.21 Granted 3,210,041 2.87 Vested (2,191,846) 3.11 Forfeited (1,548,615) 4.28 Non-vested at December 31, 2020 2,370,868 $ 2.21 For the year ended December 31, 2020, compensation expense of $5.5 million was recognized in the consolidated statements of operations related to phantom unit grants, including $4.5 million attributable to Liability Awards for the year ended December 31, 2020. For the year ended December 31, 2019, compensation expense of $5.9 million was recognized in the consolidated statements of operations related to phantom unit grants, including $4.1 million attributable to Liability Awards for the year ended December 31, 2019. As of December 31, 2020 and 2019, there was a total of $5.2 million and $7.1 million, respectively, of unrecognized compensation costs related to non-vested phantom unit grants, including $5.0 million attributable to Liability Awards for the year ended December 31, 2020. These costs are expected to be recognized over a weighted-average period of approximately two

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Notes)	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Comprehensive Loss	Accumulated Other Comprehensive Loss The table below sets forth a summary of changes in accumulated other comprehensive loss by component for the years ended December 31, 2020 and 2019 (in millions): Derivatives Defined Benefit Pension And Retiree Health Benefit Plans Foreign Currency Translation Adjustment Total Accumulated other comprehensive loss at December 31, 2018 $ — $ (7.5) $ (1.2) $ (8.7) Other comprehensive loss before reclassifications 0.2 (3.5) — (3.3) Amounts reclassified from accumulated other comprehensive loss — 0.2 1.2 1.4 Net current period other comprehensive loss 0.2 (3.3) 1.2 (1.9) Accumulated other comprehensive loss at December 31, 2019 $ 0.2 $ (10.8) $ — $ (10.6) Other comprehensive loss before reclassifications (0.2) (1.5) — (1.7) Amounts reclassified from accumulated other comprehensive loss — — — — Net current period other comprehensive loss (0.2) (1.5) — (1.7) Accumulated other comprehensive loss at December 31, 2020 $ — $ (12.3) $ — $ (12.3) The table below sets forth a summary of reclassification adjustments out of accumulated other comprehensive loss in the Company’s consolidated statements of operations for the years ended December 31, 2020 and 2019 (in millions): Components of Accumulated Other Comprehensive Loss 2020 2019 Location of Loss Amortization of defined benefit pension plan net loss $ — $ (0.2) (1) Realized loss on foreign currency translation adjustment — (1.2) Other (income) expense $ — $ (1.4) Total (1) This accumulated other comprehensive loss component is included in the computation of net periodic pension cost.

Income Taxes Income Taxes (Note

Income Taxes Income Taxes (Notes)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax Disclosure	Income Taxes The Company, as a partnership, is generally not liable for federal and state income taxes on the earnings of Calumet Specialty Products Partners, L.P. and its wholly-owned subsidiaries. However, the Company conducts certain activities through immaterial, wholly-owned subsidiaries that are corporations, which in certain circumstances are subject to federal, state and local income taxes. Additionally, the Company is subject to franchise taxes in certain states. Income taxes on the earnings of the Company, with the exception of the above-mentioned taxes, are the responsibility of its partners, with earnings of the Company included in partners’ earnings. For the years ended December 31, 2020 and 2019, the Company recognized income tax expense o f $1.1 million and $0.5 million , respectively. As a result of the Company’s analysis, management has determined that the Company does not have any material uncertain tax positions.

Earnings Per Unit (Notes)

Earnings Per Unit (Notes)	12 Months Ended
	Dec. 31, 2020
Earnings Per Unit [Abstract]
Earnings Per Share	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): Year Ended December 31, 2020 2019 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (149.0) $ (43.6) Less: General partner’s interest in net loss (3.0) (0.9) Net loss available to limited partners $ (146.0) $ (42.7) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 78,369,091 78,212,136 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.86) $ (0.55) (1) Total diluted weighted average limited partner units outstanding includes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2020 and 0.1 million potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2019.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Transactions with Related Parties	Transactions with Related Parties During the years ended December 31, 2020 and 2019, the Company had product sales to related parties, excluding the transactions discussed below, of $16.4 million and $40.2 million , respectively. Trade accounts and other receivables from related parties at December 31, 2020 and 2019 wer e $0.9 million an d $1.9 million, respectively. The Company also had purchases from related parties, excluding the transactions discussed below, during the years ended December 31, 2020 and 2019 of $16.3 million and $14.2 million , respectively. Accounts payable to related parties, excluding accounts payable related to the transactions discussed belo w, were $1.6 million and $3.1 million, at December 31, 2020 and 2019, respectively. The general partner employs all of the Company’s employees and the Company reimburses the general partner for certain of its expenses. During the year ended December 31, 2019, the Company entered into a Master Reimbursement Agreement with The Heritage Group, whereby The Heritage Group may incur or pay certain fees, expenses or obligations on behalf of the Company, and the Company shall reimburse The Heritage Group for such incurrence or payment in either cash or common units of the Company, subject to a limit of 4.0 million units valued at $3.60 per unit. As of December 31, 2019, the Company accrued approximately $3.8 million for expenses incurred by The Heritage Group and its affiliated entities on behalf of the Company in accounts payable in the consolidated balance sheets. Effective December 31, 2019, The Heritage Group elected cash reimbursement, with no further payment obligations in regard to the Master Reimbursement Agreement. Consistent with The Heritage Group’s election, this triggered the obligation to be settled based upon the terms of the agreement in January 2020.

Segments and Related Informatio

Segments and Related Information (Notes)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segments and Related Information	Segments and Related Information 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 basic automotive, industrial and consumer goods. Specialty products also include synthetic lubricants used in manufacturing, mining and automotive applications. • Fuel Products . The fuel products segment produces primarily gasoline, diesel, jet fuel 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 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,” 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 gain or 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 is as follows (in millions): Year Ended December 31, 2020 Specialty Fuel Products (1) Corporate Eliminations Consolidated Sales: External customers $ 1,124.3 $ 1,143.9 $ — $ — $ 2,268.2 Inter-segment sales 57.4 32.2 — (89.6) — Total sales $ 1,181.7 $ 1,176.1 $ — $ (89.6) $ 2,268.2 Adjusted EBITDA $ 238.0 $ (30.3) $ (66.2) $ — $ 141.5 Reconciling items to net loss: Depreciation and amortization 43.7 68.3 7.7 — 119.7 LCM / LIFO loss 11.7 16.8 — — 28.5 Loss on impairment and disposal of assets 1.5 0.1 5.2 — 6.8 Gain on sale of business, net — (1.0) — — (1.0) Interest (income) expense (0.2) 1.0 125.1 — 125.9 Unrealized gain on derivatives (0.6) (2.2) — — (2.8) Other non-recurring expenses 2.4 Equity based compensation and other items 9.9 Income tax expense 1.1 Net loss $ (149.0) Year Ended December 31, 2019 Specialty Fuel Corporate Eliminations Consolidated Sales: External customers $ 1,354.1 $ 2,098.5 $ — $ — $ 3,452.6 Inter-segment sales 93.2 47.7 — (140.9) — Total sales $ 1,447.3 $ 2,146.2 $ — $ (140.9) $ 3,452.6 Income from unconsolidated affiliates $ 3.8 $ — $ — $ — $ 3.8 Adjusted EBITDA $ 207.9 $ 152.5 $ (97.6) $ — $ 262.8 Reconciling items to net loss: Depreciation and amortization 47.1 74.7 7.6 — 129.4 LCM / LIFO gain (12.3) (29.5) — — (41.8) Loss on impairment and disposal of assets — 11.6 25.4 37.0 Loss on sale of business, net — 8.7 — — 8.7 Interest expense — 16.3 118.3 — 134.6 Debt extinguishment costs — — 2.2 — 2.2 Unrealized loss on derivatives 1.0 25.1 — — 26.1 Gain on sale of unconsolidated affiliate (1.2) — — — (1.2) Other non-recurring expenses 3.5 Equity-based compensation and other items 7.4 Income tax expense 0.5 Net loss $ (43.6) (1) Adjusted EBITDA for the Fuel Products segment for the year ended December 31, 2019 inclu ded a $6.5 million ga in recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s business interruption insurance policy. The Company incurred business losses due to increased costs arising from a 2012 pipeline rupture in northwest Louisiana. As a result, the Company filed a contingent business interruption claim. Specifically, the losses included a loss of throughput at the Shreveport refinery and additional crude transportation expenses. Geographic Information International sales accounted for less than 10% of c onsolidated sales in each of the years ended December 31, 2020 and 2019, respectively. Substantially all of the Company’s long-lived assets are domestically located. 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 segment (dollars in millions): Year Ended December 31, 2020 2019 Specialty products: Lubricating oils $ 473.4 20.9 % $ 593.1 17.2 % Solvents 236.2 10.4 % 325.9 9.4 % Waxes 129.1 5.7 % 119.3 3.4 % Packaged and synthetic specialty products 234.2 10.3 % 230.8 6.7 % Other 51.4 2.3 % 85.0 2.5 % Total 1,124.3 49.6 % 1,354.1 39.2 % Fuel products: Gasoline 379.8 16.7 % 679.6 19.7 % Diesel 475.8 21.0 % 859.1 24.9 % Jet fuel 70.2 3.1 % 134.6 3.9 % Asphalt, heavy fuel oils and other 218.1 9.6 % 425.2 12.3 % Total 1,143.9 50.4 % 2,098.5 60.8 % Consolidated sales $ 2,268.2 100.0 % $ 3,452.6 100.0 % Major Customers During the years ended December 31, 2020 and 2019, the Company h ad no customer that repr esented 10% or greater of consolidated sales. Major Suppliers During the years ended December 31, 2020 and 2019, the Company had two suppliers that supplied approximately 56.8% and 62.3% , respectively, of its crude oil supply.

Leases Leases (Notes)

Leases Leases (Notes)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases of Lessee Disclosure	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 fourteen Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): December 31, 2020 December 31, 2019 Assets: Classification: Operating lease assets Operating lease right-of-use assets $ 85.8 $ 93.1 Finance lease assets Property, plant and equipment, net (1) 4.0 3.2 Total leased assets $ 89.8 $ 96.3 Liabilities: Current Operating Current portion of operating lease liabilities $ 41.4 $ 60.6 Finance Current portion of long-term debt 0.6 0.3 Non-current Operating Long-term operating lease liabilities 44.8 33.0 Finance Long term debt, less current portion 3.1 2.4 Total lease liabilities $ 89.9 $ 96.3 (1) As of December 31, 2020 and 2019, finance lease assets are recorded net of accumulated amortization of $3.4 million and $7.1 million, 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 periods presented were as follows (in millions): December 31, Lease Costs: Classification: 2020 2019 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 46.2 $ 67.0 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 8.6 8.0 Variable operating lease cost (2) (3) Cost of Sales; SG&A Expenses 1.9 3.2 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.6 1.2 Interest on lease liabilities Interest expense 0.4 1.4 Total lease cost $ 57.7 $ 80.8 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. (2) Approx imately $0.8 million o f the Company’s variable operating lease cost for the year ended December 31, 2020 relates to its lease agreement with Phillips 66 related to the LVT unit at its Lake Charles, Louisiana refinery (“the LVT Agreement”). (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 December 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 2021 $ 45.9 $ 0.9 $ 46.8 2022 15.9 0.9 16.8 2023 12.3 0.9 13.2 2024 8.8 0.9 9.7 2025 6.3 0.5 6.8 Thereafter 10.0 0.6 10.6 Total $ 99.2 $ 4.7 $ 103.9 Less: Interest 13.0 1.0 14.0 Present value of lease liabilities $ 86.2 $ 3.7 $ 89.9 Less obligations due within one year 41.4 0.6 42.0 Long-term lease obligations $ 44.8 $ 3.1 $ 47.9 (1) As of December 31, 2020, the Company’s operating lease pa yments 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 December 31, 2020. (2) As of December 31, 2020, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 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 for the periods presented were as follows: Lease Term and Discount Rate: December 31, 2020 December 31, 2019 Weighted-average remaining lease term (years): Operating leases 3.8 2.5 Finance leases 5.4 7.1 Weighted-average discount rate: Operating leases 7.3 % 7.3 % Finance leases 8.3 % 8.8 %

Subsequent Events (Notes)

Subsequent Events (Notes)	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events As of March 1, 2021, the fair value of the Company’s derivative liabilities have increased by approximately $7.1 million subsequent to December 31, 2020. On February 12, 2021, the Company executed a sale leaseback transaction of its fuels terminal assets at its Shreveport refinery. The Company received gross proceeds of $70 million from the sale, with the leaseback having a term of 7 years. The Lease Agreement provides that, subject to certain conditions, Calumet Shreveport may terminate the lease and repurchase the leased assets after a term of six years for consideration of approximately $23.1 million. In connection with the transaction, the Company also executed various amendments to the Shreveport Supply and Offtake Agreement, including the Fourth Amendment to Supply and Offtake Agreement and Amendment to Storage Facilities Agreements. Also in connection with the transaction, the Company executed the Seventh Supplemental Indenture to the 2022 Notes and the Third Supplemental Indenture to the 2023 Notes, making conforming changes to bring those indentures’ sale leaseback language in line with that of the 2024 Secured Notes and 2025 Notes.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Consolidation	The consolidated financial statements reflect the accounts of the Company and its wholly-owned subsidiaries. All intercompany profits, transactions and balances have been eliminated.
Reclassifications	Certain amounts in the prior years’ consolidated financial statements have been reclassified to conform to the current year presentation.
Use of Estimates	The Company’s consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) which require 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash, Cash Equivalents and Restricted Cash	Cash and cash equivalents include all highly liquid investments with a maturity of three months or less at the time of purchase.
Accounts Receivable	The Company performs periodic credit evaluations of customers’ financial condition and generally does not require collateral. Accounts receivable are carried at their face amounts. The Company maintains an allowance for credit losses for estimated losses in the collection of accounts receivable. The Company makes estimates regarding the future ability of its customers to make required payments based on historical experience, the age of the accounts receivable balances, credit quality of its customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay. Individual accounts are written off against the allowance for credit losses after all reasonable collection efforts have been exhausted.
Inventories	The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the lower of cost or market value. Under the LIFO inventory method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs.
Derivatives	The Company is exposed to fluctuations in the price of numerous commodities, such as crude oil (its principal raw material), as well as the sales prices of gasoline, diesel, natural gas and jet fuel. Given the historical volatility of commodity prices, these fluctuations can significantly impact sales, gross profit and net income. Therefore, the Company utilizes derivative instruments primarily to minimize its price risk and volatility of cash flows associated with the purchase of crude oil, natural gas, and the sale of fuel products. The Company employs various hedging strategies and does not hold or issue derivative instruments for trading purposes. 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) 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, 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.
Property, Plant and Equipment	Property, plant and equipment are stated on the basis of cost. Depreciation is calculated using the straight-line method over the estimated useful lives. Assets under finance leases are amortized over the lesser of the useful life of the asset or the term of the lease.
Composite Depreciation Method	Under the composite depreciation method, the cost of partial retirements of a group is charged to accumulated depreciation. However, when there are dispositions of complete groups or significant portions of groups, the cost and related accumulated depreciation are retired, and any gain or loss is reflected in earnings.
Capitalized Software	The Company capitalizes the cost of computer software developed or obtained for internal use. Capitalized software is amortized using the straight-line method over five
Goodwill	Goodwill represents the excess of purchase price over fair value of the net assets acquired in various acquisitions. Please read Note 7 - “Goodwill and Other Intangible Assets” for more information. The Company assesses goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with ASC 350, Intangibles — Goodwill and Other (Topic 350) and ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . Under ASC 350, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the impairment test is unnecessary. The Company tests goodwill either quantitatively or qualitatively for impairment. In assessing the qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company assesses relevant events and circumstances that may impact the fair value and the carrying amount of the reporting unit. The identification of relevant events and circumstances and how these may impact a reporting unit’s fair value or carrying amount involve significant judgment and assumptions. The judgment and assumptions include the identification of macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and Company specific events and making the assessment on whether each relevant factor will impact the impairment test positively or negatively and the magnitude of any such impact. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement.
Definite-Lived Intangible Assets	Definite-lived intangible assets consist of intangible assets associated with customer relationships, tradenames, trade secrets, patents and royalty agreements that were acquired in various acquisitions. The majority of these assets are being amortized using undiscounted estimated future cash flows over the term of the related agreements. Intangible assets associated with customer relationships are being amortized using the undiscounted estimated future cash flows method based upon assumed rates of annual customer attrition.Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition.
Turnaround Costs	Turnaround costs represent capitalized costs associated with the Company’s periodic major maintenance and repairsThe Company capitalizes these costs and amortizes the costs on a straight-line basis over the lives of the turnaround assets which is generally two five
RINS Obligation	The Company’s Renewable Identification Numbers (“RINs”) obligation (“RINs Obligation”) represents a liability for the purchase of RINs in order to satisfy the U.S. Environmental Protection Agency’s (“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 may purchase RINs in the open market to satisfy the annual requirement. The Company’s net 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 consolidated statements of cash flows. The liability is calculated by multiplying the RINs shortage (based on actual results) by the period end RINs 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 consolidated statements of operations, with the exception of the RINs for compliance year 2019 related to the San Antonio Refinery, which is reflected in other operating (income) expense in the 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 consolidated balance sheet. 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 consolidated statement of operations. The liabilities associated with the Company’s RINs Obligation are considered recurring fair value measurements.
Impairment of Long-Lived Assets	The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets, when events or circumstances warrant such a review. The carrying value of a long-lived asset to be held and used is considered impaired when the anticipated separately identifiable undiscounted cash flows from such an asset are less than the carrying value of the asset. In such an event, a write-down of the asset would be recorded through a charge to operations, based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved. Long-lived assets to be disposed of other than by sale are considered held and used until disposal.
Revenue Recognition	The Company recognizes revenue in accordance with ASC 606, Revenue Recognition,
Concentrations of Credit Risk	The Company performs periodic credit evaluations of its customers’ financial condition and in some instances requires cash in advance or letters of credit prior to shipment for domestic orders. For international orders, letters of credit are generally required, and the Company maintains insurance policies which cover certain export orders. The Company maintains an allowance for credit losses accounts for estimated losses resulting from the inability of its customers to make required payments. The allowance for credit losses is developed based on several factors including historical experience, the age of the accounts receivable balances, credit quality of the Company’s customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay, which exist as of the balance sheet dates. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company has derivative positions with a limited number of counterparties. The evaluation of these counterparties is performed quarterly in connection with the Company’s ASC 820-10, Fair Value Measurements and Disclosures, valuations to determine the impact of the counterparty credit risk on the valuation of its derivative instruments.
Earnings Per Unit	The Company calculates earnings per unit under ASC 260-10, Earnings per Share . The Company treats incentive distribution rights (“IDRs”) as participating securities for the purposes of computing earnings per unit in the period that the general partner becomes contractually obligated to receive IDRs. Also, the undistributed earnings are allocated to the partnership interests based on the allocation of earnings to the Company’s partners’ capital accounts as specified in the Company’s partnership agreement. When distributions exceed earnings, net income is reduced by the actual distributions with the resulting net loss being allocated to capital accounts as specified in the Company’s partnership agreement.
Unit-Based Compensation	For unit-based compensation equity awards granted, compensation expense is recognized in the Company’s consolidated financial statements on a straight-line basis over the awards’ vesting periods based on their fair values on the dates of grant. The unit-based compensation awards vest over a period not exceeding four years. The amount of compensation expense recognized at any date is at least equal to the portion of the grant date value of the award that is vested at that dateUnit-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”). Liability Awards are recorded in accrued salaries, wages and benefits based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards is updated at each balance sheet date and changes in the fair value of the vested portions of the Liability Awards are recorded as increases or decreases to compensation expense. The Company recognizes forfeitures as they occur.Liability Awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units. Phantom unit Liability Awards are recorded in accrued salaries, wages and benefits in the consolidated balance sheets based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards are updated at each balance sheet date and changes in the fair values of the vested portions of the awards are recorded as increases or decreases to compensation expense within general and administrative expense in the consolidated statements of operations.For unit-based compensation equity awards granted, the Company uses the market price of its common units on the grant date to calculate the fair value and related compensation cost of the phantom units. The Company amortizes this compensation cost to partners’ capital (deficit) and general and administrative expense in the consolidated statements of operations using the straight-line method over the service period, as it expects these units to fully vest. Unit-based compensation liability awards are recorded in accrued salaries, wages and benefits based on the fair value of the vested portion of the awards on the balance sheet date. The fair value of liability awards is updated at each balance sheet date and changes in the fair value of the vested portions of the liability awards are recorded as increases or decreases to compensation expense recorded in general and administrative expense in the consolidated statements of operations.
Shipping and Handling Costs	The Company complies with ASC 606, Revenue Recognition. ASC 606 requires the classification of shipping and handling costs billed to customers in sales and the classificati
Advertising Costs	Advertising expenses are reported as selling expenses in the consolidated statements of operations
New Accounting Pronouncements	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. As such, prior periods continue to be reported under the accounting standards in effect for those periods. Please read Note 6 - “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 our 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. ASU 2018-07 is effective for fiscal years (including interim periods) beginning after December 15, 2018, with early adoption permitted. The adoption of ASU 2018-07 had no impact on the Company’s consolidated financial statements. 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 (deficit). The allowance for credit losses for accounts receivable was $0.8 million at December 31, 2020 and $0.9 million at January 1, 2020, respectively.

Revenue from Contract with Cust

Revenue from Contract with Customer (Policies)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. 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.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’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.
Revenue, Transaction Price Measurement, Tax Exclusion [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.

Inventory Financing Agreement_2

Inventory Financing Agreement Inventory Financing (Policies)	12 Months Ended
	Dec. 31, 2020
Inventory Financing [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 consolidated balance sheets until processed and sold to a third party. Each reporting period, the Company will record liabilities in an amount equal to the amount the Company expects to pay to repurchase the inventory held by Macquarie based on market prices at the termination date included in obligations under inventory financing agreements in the 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 consolidated statements of operations.The embedded derivatives will be recorded in obligations under inventory financing agreements on the consolidated balance sheets. The cash flow impact of the embedded derivatives will be classified as a change in unrealized (gain) loss on derivative instruments in the operating activities section in the consolidated statements of cash flows.

Fair Value Measures and Disclos

Fair Value Measures and Disclosures (Policies)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement, Policy	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.

Segment Reporting (Policies)

Segment Reporting (Policies)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Reporting, Policy [Policy Text Block]	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,” 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 gain or 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.

Leases, Codification Topic 842

Leases, Codification Topic 842 (Policies)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Lease, Implementation Method [Policy Text Block]	Effective January 1, 2019, the Company adopted ASU 2016-02 using a modified retrospective transition approach that applied the new standard to all leases existing at the effective date of the standard with no restatement of prior periods. Given the adoption of ASU 2016-02, the Company’s operating leases have been included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities and long-term portion of operating lease liabilities in the consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. The Company applies a discount rate based on the remaining lease term and lease payments rather than the original lease term and lease payments. As a majority of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate base on information available at the date of transition to determine the present value of lease payments. The Company does not separate lease components from non-lease components for all classes of underlying assets. The Company’s finance leases are included in property, plant and equipment, current portion of long-term debt and long-term debt, less current portion in the consolidated balance sheets.
Leases, Land Easement Election [Policy Text Block]

Summary of Significant Accoun_2

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (A/R) (Table)	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Allowance for doubtful accounts	The activity in the allowance for credit losses was as follows (in millions): December 31, 2020 2019 Beginning balance $ 0.9 $ 1.5 Provision (0.1) (0.5) Write-offs, net — (0.1) Ending balance $ 0.8 $ 0.9

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Inventories) (Table)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consist of the following (in millions): December 31, 2020 December 31, 2019 Titled Supply & Offtake Agreements (1) Total Titled Supply & Offtake Agreements (1) Total Raw materials $ 30.8 $ 11.5 $ 42.3 $ 48.3 $ 11.6 $ 59.9 Work in process 31.8 27.4 59.2 35.0 29.1 64.1 Finished goods 114.0 39.4 153.4 124.8 43.8 168.6 $ 176.6 $ 78.3 $ 254.9 $ 208.1 $ 84.5 $ 292.6

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Summary of Signifnicant Accounting Policies (PPE) (Table)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property, plant and equipment, including depreciable lives, consisted of the following (in millions): December 31, 2020 2019 Land $ 8.7 $ 8.3 Buildings and improvements (10 to 40 years) 35.5 37.4 Machinery and equipment (10 to 20 years) 1,625.9 1,607.3 Furniture, fixtures and software (5 to 10 years) 49.1 47.9 Assets under finance leases (1 to 7 years) (1) 7.4 10.3 Construction-in-progress 28.2 19.9 1,754.8 1,731.1 Less accumulated depreciation (835.0) (757.6) $ 919.8 $ 973.5 (1) Assets under finance leases consist of buildings and machinery and equipment. As of December 31, 2020 and 2019, finance lease assets are recorded net of accumulated amortization o f $3.4 million and $7.1 million, respectively.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Other Current Liabilities) (Table)	12 Months Ended
	Dec. 31, 2020
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following (in millions): December 31, 2020 2019 RINs Obligation $ 129.4 $ 13.0 Transition Services Agreement Payable — 19.8 Net working capital adjustment liabilities — 6.9 Other 22.6 18.9 Total other current liabilities $ 152.0 $ 58.6

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Table)	12 Months Ended
	Dec. 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): Year Ended December 31, 2020 2019 Sales by major source Standard specialty products $ 890.1 $ 1,123.2 Packaged and synthetic specialty products 234.2 230.9 Total specialty products 1,124.3 1,354.1 Fuel and fuel related products $ 973.2 $ 1,864.7 Asphalt 170.7 233.8 Total fuel products 1,143.9 2,098.5 Total sales $ 2,268.2 $ 3,452.6

Divestitures Divestitures (Tabl

Divestitures Divestitures (Tables)	12 Months Ended
	Dec. 31, 2020
San Antonio
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Schedule of Noncash or Part Noncash Divestitures [Table Text Block]	The following table presents the net loss before income taxes for Calumet San Antonio for the periods presented (in millions): Year Ended December 31, 2020 2019 Sales $ — $ 403.4 Gross profit — 16.2 Net loss before income taxes $ — $ (3.9)

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets Changes in Goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Net balance as of December 31, 2018 $ 171.4 Impairment (1) — Net balance as of December 31, 2019 $ 171.4 Additions 1.6 Impairment (1) — Net balance as of December 31, 2020 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2020 and 2019, is $35.5 million.

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2020 December 31, 2019 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (139.7) $ 181.3 $ (130.6) Tradenames 11 26.8 (20.7) 26.8 (18.7) Trade secrets 13 52.9 (46.3) 52.7 (43.4) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.3) 6.1 (3.0) 19 $ 269.2 $ (211.6) $ 268.5 $ (197.3)
Schedule of Estimated Future Amortization Expense	As of December 31, 2020, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2021 $ 11.8 2022 $ 9.5 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Purchase Commitments - Crude Oil) (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Other Commitments [Table Text Block]	As of December 31, 2020, the estimated minimum purchase commitments under the Company’s crude oil, other feedstock supply and finished product agreements were as follows (in millions): Year Commitment 2021 $ 153.3 2022 30.2 2023 21.0 2024 21.1 2025 21.0 Thereafter 21.0 Total $ 267.6

Commitments and Contingencies_2

Commitments and Contingencies Commitments and Contingencies (Throughput Contract) (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Recorded Unconditional Purchase Obligations [Table Text Block]	As of December 31, 2020, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment (1) 2021 $ 3.9 2022 3.9 2023 3.9 2024 4.0 2025 4.0 Thereafter 6.0 Total (1) $ 25.7

Long-Term Debt (Summary of Long

Long-Term Debt (Summary of Long Term Debt) (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of long-term debt	Long-term debt consisted of the following (in millions): December 31, December 31, Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2023, weighted average interest rates of 2.4% and 4.3% at December 31, 2020 and 2019, respectively $ 108.0 $ — Borrowings under 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.1% for the years ended December 31, 2020 and December 31, 2019, respectively (1) 150.6 351.1 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 years ended December 31, 2020 and December 31, 2019, respectively 325.0 325.0 Borrowings under the 2024 Secured Notes, interest at a fixed rate of 9.25%, interest payments semiannually, borrowings due July 2024, effective interest rate of 9.4% for the year ended December 31, 2020. 200.0 — 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 year ended December 31, 2020 and December 31, 2019, respectively. 550.0 550.0 Other 2.3 3.8 Finance lease obligation, at a fixed interest rate, interest and principal payments monthly through January 2027 3.7 2.7 Less unamortized debt issuance costs (2) (14.2) (18.4) Less unamortized discounts (3.1) (2.9) Total debt 1,322.3 1,211.3 Less current portion of long-term debt 2.9 1.8 Total long-term debt $ 1,319.4 $ 1,209.5 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.6 million and $1.1 million as of December 31, 2020 and 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 $20.5 million and $15.7 million at December 31, 2020 and 2019, respectively.

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Revolving Credit) (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Debt Instrument Basis Spread [Table Text Block]	as follows: Quarterly Average Availability Percentage Base Loans FILO Loans 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%

Long-Term Debt Long-Term Debt_2

Long-Term Debt Long-Term Debt (Maturities of Long-Term Debt) (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	As of December 31, 2020, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2021 $ 2.9 2022 150.6 2023 433.7 2024 200.8 2025 550.5 Thereafter 0.5 Total $ 1,339.0

Derivatives (Tables)

Derivatives (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative [Line Items]
Offsetting 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 consolidated balance sheets (in millions): December 31, 2020 December 31, 2019 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Assets Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Assets Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Assets Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: WCS crude oil basis swaps Derivative assets $ 0.4 $ (0.4) $ — $ — $ (1.3) $ (1.3) Gasoline crack spread swaps Derivative assets — — — 1.8 (0.5) 1.3 Diesel crack spread swaps Derivative assets — — — 0.9 (0.5) 0.4 2/1/1 Crack spread swap Derivative assets — — — 0.5 — 0.5 Total derivative instruments $ 0.4 $ (0.4) $ — $ 3.2 $ (2.3) $ 0.9
Offsetting 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 consolidated balance sheets (in millions): December 31, 2020 December 31, 2019 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Fuel products segment: Inventory financing obligation Obligations under inventory financing agreements $ (2.2) $ — $ (2.2) $ (7.2) $ — $ (7.2) WCS crude oil basis swaps Derivative liabilities (1.7) 0.4 (1.3) (1.3) 1.3 — Gasoline crack spread swaps Derivative liabilities — — — (0.5) 0.5 — Diesel crack spread swaps Derivative liabilities — — — (0.5) 0.5 — Total derivative instruments $ (3.9) $ 0.4 $ (3.5) $ (9.5) $ 2.3 $ (7.2)
Derivative Instruments, Gain (Loss) by Hedging Relationship, by Income Statement Location, by Derivative Instrument Risk	The Company recorded the following gains (losses) in its consolidated statements of operations related to its derivative instruments not designated as hedges (in millions): Amount of Gain (Loss) Amount of Gain (Loss) Year Ended December 31, Year Ended December 31, Type of Derivative 2020 2019 2020 2019 Specialty products segment: Natural gas swaps $ 0.1 $ — $ — $ — Midland crude oil basis swaps — 1.6 — (1.0) Fuel products segment: Inventory financing obligation — — 5.1 (8.7) WCS crude oil basis swaps 19.5 14.7 (0.1) (16.2) WCS crude oil percentage basis swaps — 1.0 — 6.0 Midland crude oil basis swaps — 11.3 — (7.1) Gasoline swaps 8.9 — (1.3) — Gasoline crack spread swaps — 0.1 — 1.3 Diesel crack spread swaps 17.7 6.3 (0.4) (6.9) Diesel-MEH crack spread swaps 1.3 — — — Diesel percentage basis crack spread swaps — — — 6.0 2/1/1 crack spread swaps 2.0 0.1 (0.5) 0.5 Natural gas swaps 0.1 — — — Total $ 49.6 $ 35.1 $ 2.8 $ (26.1)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Hierarchy of Recurring Fair Value Measurements	The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): December 31, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: WCS crude oil basis swaps $ — $ — $ — $ — $ — $ — $ (1.3) $ (1.3) Gasoline crack spread swaps — — — — — — 1.3 1.3 Diesel crack spread swaps — — — — — — 0.4 0.4 2/1/1 Crack spread swaps — — — — — — 0.5 0.5 Total derivative assets — — — — — — 0.9 0.9 Pension Plan investments 34.4 — — 34.4 32.5 — — 32.5 Total recurring assets at fair value $ 34.4 $ — $ — $ 34.4 $ 32.5 $ — $ 0.9 $ 33.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (2.2) $ (2.2) $ — $ — $ (7.2) $ (7.2) WCS crude oil basis swaps — — (1.3) (1.3) — — — — Total derivative liabilities — — (3.5) (3.5) — — (7.2) (7.2) RINs obligation — (129.4) — (129.4) — (13.0) — (13.0) Precious metals obligations (7.9) — — (7.9) (5.8) — — (5.8) Liability Awards (14.2) — — (14.2) (7.4) — — (7.4) Total recurring liabilities at fair value $ (22.1) $ (129.4) $ (3.5) $ (155.0) $ (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): For the Year Ended December 31, 2020 2019 Fair value at January 1, $ (6.3) $ 19.8 Realized gain on derivative instruments (49.6) (35.1) Unrealized gain (loss) on derivative instruments 2.8 (26.1) Settlements 49.6 35.1 Fair value at December 31, $ (3.5) $ (6.3) Total gain (loss) included in net loss attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of December 31, $ 2.8 $ (26.1)
Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost, by Balance Sheet Grouping	The Company’s carrying value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): December 31, 2020 December 31, 2019 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 468.6 $ 471.9 $ 676.4 $ 668.1 2024 Secured Notes and 2025 Notes 2 $ 780.8 $ 739.6 $ 598.8 $ 540.5 Revolving credit facility 3 $ 108.0 $ 104.8 $ — $ — Finance leases and other obligations 3 $ 6.0 $ 6.0 $ 6.5 $ 6.5

Partners' Capital Partner's Cap

Partners' Capital Partner's Capital (Distribution) (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Incentive Distributions	The Company’s general partner is entitled to incentive distributions if the amount it distributes to unitholders with respect to any quarter exceeds specified target levels shown below: Total Quarterly Marginal Percentage Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.45 98 % 2 % First Target Distribution up to $0.495 98 % 2 % Second Target Distribution above $0.495 up to $0.563 85 % 15 % Third Target Distribution above $0.563 up to $0.675 75 % 25 % Thereafter above $0.675 50 % 50 %

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of the Company's nonvested phantom units	A summary of the Company’s non-vested phantom units and performance units as of December 31, 2020, and the changes during the years ended December 31, 2020 and 2019, are presented below: Number of Weighted-Average Non-vested at December 31, 2018 2,270,507 $ 5.71 Granted 1,653,340 3.01 Vested (883,511) 4.28 Forfeited (139,048) 4.10 Non-vested at December 31, 2019 2,901,288 $ 5.21 Granted 3,210,041 2.87 Vested (2,191,846) 3.11 Forfeited (1,548,615) 4.28 Non-vested at December 31, 2020 2,370,868 $ 2.21

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Schedule of Contribution Expenses	The Company recorded the following 401(k) Plan matching contribution expense in the consolidated statements of operations (in millions): Year Ended December 31, 2020 2019 401(k) Plan matching contribution expense $ 5.6 $ 5.9

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The table below sets forth a summary of changes in accumulated other comprehensive loss by component for the years ended December 31, 2020 and 2019 (in millions): Derivatives Defined Benefit Pension And Retiree Health Benefit Plans Foreign Currency Translation Adjustment Total Accumulated other comprehensive loss at December 31, 2018 $ — $ (7.5) $ (1.2) $ (8.7) Other comprehensive loss before reclassifications 0.2 (3.5) — (3.3) Amounts reclassified from accumulated other comprehensive loss — 0.2 1.2 1.4 Net current period other comprehensive loss 0.2 (3.3) 1.2 (1.9) Accumulated other comprehensive loss at December 31, 2019 $ 0.2 $ (10.8) $ — $ (10.6) Other comprehensive loss before reclassifications (0.2) (1.5) — (1.7) Amounts reclassified from accumulated other comprehensive loss — — — — Net current period other comprehensive loss (0.2) (1.5) — (1.7) Accumulated other comprehensive loss at December 31, 2020 $ — $ (12.3) $ — $ (12.3)
Reclassification out of Accumulated Other Comprehensive Loss	The table below sets forth a summary of reclassification adjustments out of accumulated other comprehensive loss in the Company’s consolidated statements of operations for the years ended December 31, 2020 and 2019 (in millions): Components of Accumulated Other Comprehensive Loss 2020 2019 Location of Loss Amortization of defined benefit pension plan net loss $ — $ (0.2) (1) Realized loss on foreign currency translation adjustment — (1.2) Other (income) expense $ — $ (1.4) Total (1) This accumulated other comprehensive loss component is included in the computation of net periodic pension cost.

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Unit [Abstract]
Earnings per Unit	The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Year Ended December 31, 2020 2019 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (149.0) $ (43.6) Less: General partner’s interest in net loss (3.0) (0.9) Net loss available to limited partners $ (146.0) $ (42.7) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 78,369,091 78,212,136 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.86) $ (0.55) (1) Total diluted weighted average limited partner units outstanding includes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2020 and 0.1 million potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2019.

Segments and Related Informat_2

Segments and Related Information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Reportable segment information	Reportable segment information is as follows (in millions): Year Ended December 31, 2020 Specialty Fuel Products (1) Corporate Eliminations Consolidated Sales: External customers $ 1,124.3 $ 1,143.9 $ — $ — $ 2,268.2 Inter-segment sales 57.4 32.2 — (89.6) — Total sales $ 1,181.7 $ 1,176.1 $ — $ (89.6) $ 2,268.2 Adjusted EBITDA $ 238.0 $ (30.3) $ (66.2) $ — $ 141.5 Reconciling items to net loss: Depreciation and amortization 43.7 68.3 7.7 — 119.7 LCM / LIFO loss 11.7 16.8 — — 28.5 Loss on impairment and disposal of assets 1.5 0.1 5.2 — 6.8 Gain on sale of business, net — (1.0) — — (1.0) Interest (income) expense (0.2) 1.0 125.1 — 125.9 Unrealized gain on derivatives (0.6) (2.2) — — (2.8) Other non-recurring expenses 2.4 Equity based compensation and other items 9.9 Income tax expense 1.1 Net loss $ (149.0) Year Ended December 31, 2019 Specialty Fuel Corporate Eliminations Consolidated Sales: External customers $ 1,354.1 $ 2,098.5 $ — $ — $ 3,452.6 Inter-segment sales 93.2 47.7 — (140.9) — Total sales $ 1,447.3 $ 2,146.2 $ — $ (140.9) $ 3,452.6 Income from unconsolidated affiliates $ 3.8 $ — $ — $ — $ 3.8 Adjusted EBITDA $ 207.9 $ 152.5 $ (97.6) $ — $ 262.8 Reconciling items to net loss: Depreciation and amortization 47.1 74.7 7.6 — 129.4 LCM / LIFO gain (12.3) (29.5) — — (41.8) Loss on impairment and disposal of assets — 11.6 25.4 37.0 Loss on sale of business, net — 8.7 — — 8.7 Interest expense — 16.3 118.3 — 134.6 Debt extinguishment costs — — 2.2 — 2.2 Unrealized loss on derivatives 1.0 25.1 — — 26.1 Gain on sale of unconsolidated affiliate (1.2) — — — (1.2) Other non-recurring expenses 3.5 Equity-based compensation and other items 7.4 Income tax expense 0.5 Net loss $ (43.6)
Major product category sales	The following table sets forth the major product category sales for each segment (dollars in millions): Year Ended December 31, 2020 2019 Specialty products: Lubricating oils $ 473.4 20.9 % $ 593.1 17.2 % Solvents 236.2 10.4 % 325.9 9.4 % Waxes 129.1 5.7 % 119.3 3.4 % Packaged and synthetic specialty products 234.2 10.3 % 230.8 6.7 % Other 51.4 2.3 % 85.0 2.5 % Total 1,124.3 49.6 % 1,354.1 39.2 % Fuel products: Gasoline 379.8 16.7 % 679.6 19.7 % Diesel 475.8 21.0 % 859.1 24.9 % Jet fuel 70.2 3.1 % 134.6 3.9 % Asphalt, heavy fuel oils and other 218.1 9.6 % 425.2 12.3 % Total 1,143.9 50.4 % 2,098.5 60.8 % Consolidated sales $ 2,268.2 100.0 % $ 3,452.6 100.0 %

Leases Leases (Tables)

Leases Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Supplemental balance sheet detail of assets and liabilities	Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): December 31, 2020 December 31, 2019 Assets: Classification: Operating lease assets Operating lease right-of-use assets $ 85.8 $ 93.1 Finance lease assets Property, plant and equipment, net (1) 4.0 3.2 Total leased assets $ 89.8 $ 96.3 Liabilities: Current Operating Current portion of operating lease liabilities $ 41.4 $ 60.6 Finance Current portion of long-term debt 0.6 0.3 Non-current Operating Long-term operating lease liabilities 44.8 33.0 Finance Long term debt, less current portion 3.1 2.4 Total lease liabilities $ 89.9 $ 96.3
Lease costs	The components of lease expense related to the Company’s leases for the periods presented were as follows (in millions): December 31, Lease Costs: Classification: 2020 2019 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 46.2 $ 67.0 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 8.6 8.0 Variable operating lease cost (2) (3) Cost of Sales; SG&A Expenses 1.9 3.2 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.6 1.2 Interest on lease liabilities Interest expense 0.4 1.4 Total lease cost $ 57.7 $ 80.8 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. (2) Approx imately $0.8 million o f the Company’s variable operating lease cost for the year ended December 31, 2020 relates to its lease agreement with Phillips 66 related to the LVT unit at its Lake Charles, Louisiana refinery (“the LVT Agreement”). (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.
Maturity of Lease Liabilities	As of December 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 2021 $ 45.9 $ 0.9 $ 46.8 2022 15.9 0.9 16.8 2023 12.3 0.9 13.2 2024 8.8 0.9 9.7 2025 6.3 0.5 6.8 Thereafter 10.0 0.6 10.6 Total $ 99.2 $ 4.7 $ 103.9 Less: Interest 13.0 1.0 14.0 Present value of lease liabilities $ 86.2 $ 3.7 $ 89.9 Less obligations due within one year 41.4 0.6 42.0 Long-term lease obligations $ 44.8 $ 3.1 $ 47.9 (1) As of December 31, 2020, the Company’s operating lease pa yments 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 December 31, 2020. (2) As of December 31, 2020, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2020.
Weighted Average Term and Discount	The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases for the periods presented were as follows: Lease Term and Discount Rate: December 31, 2020 December 31, 2019 Weighted-average remaining lease term (years): Operating leases 3.8 2.5 Finance leases 5.4 7.1 Weighted-average discount rate: Operating leases 7.3 % 7.3 % Finance leases 8.3 % 8.8 %

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Cash) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash and Cash Equivalents [Abstract]
Additional Cash and Cash Equivalent Related Text	three
Loss on impairment and disposal of assets	$ 6.8	$ 37
LIFO Inventory Related Text	last-in, first-out (“LIFO”)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (A/R) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2020
Activity in Allowance for Doubtful Accounts
Beginning balance	$ 900,000	$ 1,500,000
Provisions	(100,000)	500,000
Write-offs, net	0	(100,000)
Ending balance	800,000	$ 900,000
Accounts Receivable, after Allowance for Credit Loss	$ 800,000		$ 0.9

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Inventories) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Inventories
Raw materials		$ 42.3	$ 59.9
Work in process		59.2	64.1
Finished goods		153.4	168.6
Inventories total		254.9	292.6
Inventory Write-down		24	(35.6)
Titled Inventory
Inventories
Raw materials		30.8	48.3
Work in process		31.8	35
Finished goods		114	124.8
Inventories total		176.6	208.1
Supply & Offtake Agreements
Inventories
Raw materials	[1]	11.5	11.6
Work in process	[1]	27.4	29.1
Finished goods	[1]	39.4	43.8
Inventories total	[1]	$ 78.3	$ 84.5
[1]	Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 9 - “Inventory Financing Agreements” for further information.

Summary of Significant Accoun_9

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Inventories Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
LIFO Inventory Related Text	last-in, first-out (“LIFO”)
Replacement costs over stated LIFO value	$ 6.7
Replacement cost under stated LIFO value		$ 17.7
Consigned inventory	1.5	1.9
Effect of LIFO Inventory Liquidation on Income	(4.5)	(6)
Inventory Write-down	$ 24	$ (35.6)

Summary of Significant Accou_10

Summary of Significant Accounting Policies (PPE) (Details) - USD ($)		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Finance lease right-of-use asset		$ 3,400,000	$ 7,100,000
Asset Retirement Obligation		0	0
Property, Plant and Equipment
Property, Plant and Equipment, Gross		1,754,800,000	1,731,100,000
Less accumulated depreciation		(835,000,000)	(757,600,000)
Property, plant and equipment, net		919,800,000	973,500,000
Land
Property, Plant and Equipment
Property, Plant and Equipment, Gross		8,700,000	8,300,000
Building and improvements (10 to 40 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 35,500,000	37,400,000
Building and improvements (10 to 40 years) | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Building and improvements (10 to 40 years) | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		40 years
Machinery and equipment (10 to 20 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 1,625,900,000	1,607,300,000
Machinery and equipment (10 to 20 years) | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Machinery and equipment (10 to 20 years) | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		20 years
Furniture and fixtures (5 to 10 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 49,100,000	47,900,000
Furniture and fixtures (5 to 10 years) | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Furniture and fixtures (5 to 10 years) | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Assets under finance leases (1 to 7 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross	[1]	$ 7,400,000	10,300,000
Assets under finance leases (1 to 7 years) | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		4 years
Assets under finance leases (1 to 7 years) | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		26 years
Construction-in-progress
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 28,200,000	$ 19,900,000
[1]	Assets under finance leases consist of buildings and machinery and equipment. As of December 31, 2020 and 2019, finance lease assets are recorded net of accumulated amortization o f $3.4 million and $7.1 million, respectively.

Summary of Significant Accou_11

Summary of Significant Accounting Policies (PPE Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Capitalized Interest Costs
Interest Costs Incurred	$ 126.3	$ 135.1
Interest Costs Capitalized in PPE	0.4	0.5
Depreciation [Abstract]
Depreciation	91.1	92.4
Capitalized Computer Software [Abstract]
Capitalized Computer Software, Gross	44.1	42.5
Capitalized computer software accumulated depreciation	30.5	23.1
Assets under finance leases
Depreciation [Abstract]
Depreciation	$ 0.6	1.4
Capitalized computer software
Capitalized Computer Software [Abstract]
Property, Plant and Equipment, Useful Life	5 years
Amortization expense	$ 7.4	$ 7.4

Summary of Significant Accou_12

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Investment in Unconsolidated Affiliates) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of unconsolidated affiliates	$ 0	$ 5,000,000
Gain on sale of unconsolidated affiliates	0	1,200,000
Gain from unconsolidated affiliates	0	3,800,000
Loss on impairment and disposal of assets	$ 6,800,000	37,000,000
Investment in Unconsolidated Affiliates, Other than Temporary Impairment		0
Fluid Holding Corp
Schedule of Equity Method Investments [Line Items]
Loss on impairment and disposal of assets		$ 25,400,000

Summary of Significant Accou_13

Summary of Significant Accounting Policies (Other Noncurrent Assets) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Turnaround costs	$ 34.2	$ 31.7
Turnaround costs, accumulated amortization	$ 60.5	$ 51.9
Turnaround assets | Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Turnaround assets | Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accou_14

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Other Current Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
RINs Obligation	$ 129.4	$ 13
Transition Services Agreement Payable	0	19.8
Working capital adjustment	0
Other	22.6	18.9
Total other current liabilities	$ 152	$ 58.6

Summary of Significant Accou_15

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Impairment of Long-Lived Assets) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 0
Loss on impairment and disposal of assets	$ 6,800,000	37,000,000
Fuel Product
Impaired Long-Lived Assets Held and Used [Line Items]
Loss on Disposition of Assets		5,100,000
Fluid Holding Corp
Impaired Long-Lived Assets Held and Used [Line Items]
Loss on impairment and disposal of assets		$ 25,400,000

Summary of Significant Accou_16

Summary of Significant Accounting Policies (Shipping and Handling Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Transportation Costs	$ 111	$ 122.9

Summary of Significant Accou_17

Summary of Significant Accounting Policies (Advertising Expenses) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Advertising expense	$ 4.3	$ 4.1

Revenue Recognition Revenue R_3

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 2,268.2	$ 3,452.6
Contract Receivable	152.4	175
Standard specialty products
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	890.1	1,123.2
Packaged and synthetic specialty products
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	234.2	230.9
Total specialty products
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	1,124.3	1,354.1
Fuel and fuel related products
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	973.2	1,864.7
Asphalt
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	170.7	233.8
Total fuel products
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,143.9	$ 2,098.5

Restructuring (Details)

Restructuring (Details) - USD ($)	Jan. 21, 2020	Dec. 31, 2020	Dec. 31, 2019
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities, Initiation Date	Jan. 21, 2020
Costs and Expenses		$ 3.7
Selling, General and Administrative Expense		900,000
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve		300,000	$ 0
Restructuring Charges		4,600,000
Payments for Restructuring		(4,300,000)
Restructuring and Related Activities, Initiation Date	Jan. 21, 2020
Selling, General and Administrative Expense		$ 900,000
Corporate Segment
Restructuring and Related Activities [Abstract]
Restructuring and Related Cost, Description		eliminated 50 general and administrative, primarily corporate positions
Restructuring and Related Cost, Incurred Cost		$ 0.9
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Incurred Cost		$ 0.9
Restructuring and Related Cost, Description		eliminated 50 general and administrative, primarily corporate positions
One-time Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve		$ 0	0
Restructuring Charges		2,000,000
Payments for Restructuring		(2,000,000)
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve		300,000	$ 0
Restructuring Charges		2,600,000
Payments for Restructuring		$ (2,300,000)
Facility Closing [Member]
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities, Initiation Date	Feb. 2, 2020
Restructuring and Related Cost, Description		elimination of 49 positions
Restructuring and Related Cost, Expected Cost Remaining		$ 3.7
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining		$ 3.7
Restructuring and Related Activities, Initiation Date	Feb. 2, 2020
Restructuring and Related Cost, Description		elimination of 49 positions

Divestitures Divestitures (Deta

Divestitures Divestitures (Details) - USD ($) $ in Millions		Nov. 10, 2019	Dec. 31, 2020	Dec. 31, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Working capital adjustment			$ 0
TexStar Settlement		$ 1
TexStar Current Liability			38.1
Gain (Loss) on sale of business, net			1	$ 8.7
Purchase Commitment, Remaining Minimum Amount Committed	[1]		25.7
Sales			2,268.2	3,452.6
Gross Profit			210.1	451.7
San Antonio
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Date		Nov. 10, 2019
Total consideration		$ 59.1
Base price		63
Sales			0	403.4
Gross Profit			0	16.2
Net income (loss) before income taxes			$ 0	(3.9)
Initial | San Antonio
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Working capital adjustment		3.9
Final | San Antonio
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Working capital adjustment		$ 6.9		$ (6.9)
[1]	As of December 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 consolidated balance sheets.

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliate (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of unconsolidated affiliates	$ 0	$ 5,000,000
Gain from unconsolidated affiliates	0	3,800,000
Gain on sale of unconsolidated affiliates	0	1,200,000
FHC Impairment charge	$ 6,800,000	37,000,000
Fluid Holding Corp
Schedule of Equity Method Investments [Line Items]
Investment in Unconsolidated Affiliates			$ 25,400,000
FHC Impairment charge		$ 25,400,000

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Total accumulated goodwill impairment	$ 35.5	$ 35.5
Amortization expense of intangible assets	$ 14.3	16.8
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets For the years ended December 31, 2020 and 2019, the Company updated its financial projections in connection with its annual goodwill assessment for each of the years then ended, respectively, and determined that the fair value of each of its reporting units with goodwill exceeded its carrying value. Thus, no impairment charge for goodwill related to the specialty products segment was recorded in the consolidated statements of operations within asset impairment for the years ended December 31, 2020 and 2019, respectively. There is no goodwill within the reporting units for the fuel products segment or the corporate segment. The Company tests goodwill either quantitatively or qualitatively for impairment. During 2020 and 2019, under the Company’s quantitative assessment to derive the fair value of the reporting units, as required in step one of the impairment test, the Company used the income approach, specifically the discounted cash flow method, to determine the fair value of each reporting unit. 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. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement. Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Net balance as of December 31, 2018 $ 171.4 Impairment (1) — Net balance as of December 31, 2019 $ 171.4 Additions 1.6 Impairment (1) — Net balance as of December 31, 2020 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2020 and 2019, is $35.5 million. Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2020 December 31, 2019 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (139.7) $ 181.3 $ (130.6) Tradenames 11 26.8 (20.7) 26.8 (18.7) Trade secrets 13 52.9 (46.3) 52.7 (43.4) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.3) 6.1 (3.0) 19 $ 269.2 $ (211.6) $ 268.5 $ (197.3) Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition. For the years ended December 31, 2020 and 2019, the Company recorded amortization expense of intangible ass ets of $14.3 million and $16.8 million , respectively. As of December 31, 2020, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2021 $ 11.8 2022 $ 9.5 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9
Specialty Product
Goodwill [Line Items]
Goodwill, impairment loss	$ 0	$ 0
Fuel Product
Goodwill [Line Items]
Goodwill, impairment loss	$ 0

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets Changes in Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill	$ 173	$ 171.4
Specialty Product
Goodwill [Line Items]
Goodwill	173	171.4	$ 171.4
Goodwill, Transfers	(1.6)
Goodwill, impairment loss	$ 0	$ 0

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	19 years
Gross Amount	$ 269.2	$ 268.5
Accumulated Amortization	$ (211.6)	(197.3)
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	22 years
Gross Amount	$ 181.8	181.3
Accumulated Amortization	$ (139.7)	(130.6)
Tradenames
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	11 years
Gross Amount	$ 26.8	26.8
Accumulated Amortization	$ (20.7)	(18.7)
Trade secrets
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	13 years
Gross Amount	$ 52.9	52.7
Accumulated Amortization	$ (46.3)	(43.4)
Patents
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	12 years
Gross Amount	$ 1.6	1.6
Accumulated Amortization	$ (1.6)	(1.6)
Royalty agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	20 years
Gross Amount	$ 6.1	6.1
Accumulated Amortization	$ (3.3)	$ (3)

Estimated Future Amortization o

Estimated Future Amortization of Intangible Assets (Details) $ in Millions	Dec. 31, 2020USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2020	$ 11.8
2021	9.5
2022	7.8
2023	6.5
2024	$ 4.9

Commitments and Contingencies_3

Commitments and Contingencies (Environmental) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Environmental Remediation Expense	$ 2.5	$ 2.4
Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	129.4	13
Fair Value, Measurements, Recurring | Level 2
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	$ 129.4	$ 13

Commitments and Contingencies_4

Commitments and Contingencies (Labor Matters) (Details)	12 Months Ended
	Dec. 31, 2020employee
Concentration Risk [Line Items]
Number of employees	1,400
Labor Force Concentration Risk | Workforce Subject to Collective Bargaining Arrangements
Concentration Risk [Line Items]
Number of employees	500
Percentage of Employees	36.00%
Labor Force Concentration Risk | Workforce Subject to Collective Bargaining Arrangements Expiring within One Year
Concentration Risk [Line Items]
Number of employees	19
Percentage of Employees	1.00%

Commitments and Contingencies_5

Commitments and Contingencies Commitments and Contingencies (Other Matters) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
TexStar Current Liability	$ 38.1
Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	129.4	$ 13
Level 2 | Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	$ 129.4	$ 13

Commitments and Contingencies_6

Commitments and Contingencies (Standby Letters of Credit) (Details) - Revolving Credit Facility - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Letters of credit outstanding amount		$ 42.5
Letter of Credit Availability	$ 154.4	359.4
Debt Disclosure [Abstract]
Senior secured revolving credit facility	600	900
Maximum
Debt Disclosure [Abstract]
Letter of credit sublimit	$ 300	$ 600
Letter of credit sublimit percentage	90.00%	90.00%

Commitments and Contingencies_7

Commitments and Contingencies Commitments and Contingencies (Purchase Obligations) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)bbl
Commitments and Contingencies Disclosure [Abstract]
2020	$ 153.3
2021	30.2
2022	21
2023	21.1
2024	21
Thereafter	21
Total	$ 267.6
Throughput Contract Commitment | bbl	5,000
Product Liability Contingency, Third Party Recovery, Percentage	2.00%
2020	$ 3.9	[1]
2021	3.9	[1]
2022	3.9	[1]
2023	4	[1]
2024	4	[1]
Thereafter	6	[1]
Total	$ 25.7	[1]
[1]	As of December 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 consolidated balance sheets.

Inventory Financing Agreement_3

Inventory Financing Agreement Inventory Financing Agreement (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)barrelsPerDay	Dec. 31, 2019USD ($)	Jun. 19, 2017barrelsPerDay
Oil and Gas, Delivery Commitment [Line Items]
Financing Costs	$ 125.9	$ 134.6
Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Deferred payment arrangement, maximum percentage of eligible inventory	90.00%
Deferred payment arrangement, outstanding amount	$ 15	26.3
Interest Income, Other	$ 1.1
Supply and Offtake Agreements | London Interbank Offered Rate (LIBOR)
Oil and Gas, Delivery Commitment [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Macquarie | Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Amount retained from initial inventory to cover credit and liquidation risks	$ 11.3
Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Financing Costs		$ 15.3
Amount retained from initial inventory to cover credit and liquidation risks	$ 5
Shreveport | Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie | barrelsPerDay			60,000
Great Falls, MT | Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie | barrelsPerDay	30,000

Long-Term Debt (Summary of Lo_2

Long-Term Debt (Summary of Long Term Debt) (Details) - USD ($) $ in Millions		Oct. 11, 2019	Feb. 23, 2018	Mar. 27, 2015	Nov. 26, 2013	Dec. 31, 2020	Dec. 31, 2019
Summary of Long-term debt
Other Long-term Debt						$ 2.3	$ 3.8
Finance lease obligation, at a fixed interest rate, interest and principal payments monthly through January 2027						3.7	2.7
Less unamortized debt issuance costs	[1]					(14.2)	(18.4)
Less unamortized discounts						(3.1)	(2.9)
Total long-term debt						1,322.3	1,211.3
Less current portion of long-term debt						2.9	1.8
Long-term Debt, Excluding Current Maturities						1,319.4	1,209.5
Senior Notes [Abstract]
Accumulated amortization, deferred debt issuance costs						20.5	15.7
Fair Value Hedging | Interest Expense
Senior Notes [Abstract]
Liabilities, Fair Value Adjustment						$ 0.6	$ 1.1
Revolving Credit Facility
Senior Notes [Abstract]
Effective Interest Rate Percentage						2.40%	6.00%
Debt Instrument, Maturity Date			Feb. 23, 2023
6.50% Notes
Senior Notes [Abstract]
Stated Interest Rate Percentage							6.50%
Effective Interest Rate Percentage							6.80%
7.625% Notes
Summary of Long-term debt
Borrowings under Senior Notes	[2]					$ 150.6	$ 351.1
Senior Notes [Abstract]
Stated Interest Rate Percentage						7.625%	7.625%
Effective Interest Rate Percentage						8.10%	8.00%
Debt Instrument, Maturity Date					Jan. 15, 2022
7.75% Notes
Summary of Long-term debt
Borrowings under Senior Notes						$ 325	$ 325
Senior Notes [Abstract]
Stated Interest Rate Percentage						7.75%	7.75%
Effective Interest Rate Percentage						8.00%	8.00%
Debt Instrument, Maturity Date				Apr. 15, 2023
11.00% Notes
Summary of Long-term debt
Borrowings under Senior Notes						$ 550	$ 550
Senior Notes [Abstract]
Stated Interest Rate Percentage						11.00%
Effective Interest Rate Percentage						11.20%
Debt Instrument, Maturity Date		Apr. 15, 2025
[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 $20.5 million and $15.7 million at December 31, 2020 and 2019, respectively.
[2]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.6 million and $1.1 million as of December 31, 2020 and 2019, respectively.

Long-Term Debt (Debt Instrument

Long-Term Debt (Debt Instrument) (Details)		Aug. 05, 2020USD ($)	Oct. 11, 2019USD ($)	Apr. 28, 2015USD ($)	Mar. 27, 2015USD ($)	Nov. 26, 2013USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes							$ 0	$ 898,500,000
Debt extinguishment costs							0	(2,200,000)
11.00% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date			Oct. 11, 2019
Senior Notes Issued, Gross			$ 550,000,000
Senior Notes, Maturity date			Apr. 15, 2025
Proceeds from debt			$ 539,900,000
Interest and principal payments of debt instruments			semiannually
Senior Notes, Noncurrent							550,000,000	550,000,000
7.75% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date					Mar. 27, 2015
Senior Notes Issued, Gross					$ 325,000,000
Senior Notes, Maturity date					Apr. 15, 2023
Debt Instrument Percentage of Discount Price					99.257%
Proceeds from debt					$ 317,000,000
Interest and principal payments of debt instruments					semiannually
Senior Notes, Noncurrent							325,000,000	325,000,000
6.50% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes			$ 761,200,000
9.375% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes						$ 100,000,000
7.625% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date		Aug. 5, 2020				Nov. 26, 2013
Senior Notes Issued, Gross		$ 200,000,000
Senior Notes, Maturity date						Jan. 15, 2022
Debt Instrument Percentage of Discount Price						98.494%
Proceeds from debt						$ 337,400,000
Interest and principal payments of debt instruments						semiannually
Senior Notes, Noncurrent	[1]						$ 150,600,000	351,100,000
9.625% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes				$ 178,800,000
Senior Notes [Member] | Maximum
Long Term Debt Textual [Abstract]
Fixed Charge Coverage Ratio							1.1
Notes Due January Two Thousand Twenty-Four at Fixed Rate of Nine Point Twenty Five Percentage Interest Payments [Member]
Long Term Debt Textual [Abstract]
Senior Notes Issued, Gross		$ 200,000,000
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Member]
Long Term Debt Textual [Abstract]
Senior Notes, Noncurrent							$ 200,000,000	$ 0
[1]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.6 million and $1.1 million as of December 31, 2020 and 2019, respectively.

Long-Term Debt Long-Term Debt_3

Long-Term Debt Long-Term Debt (Revolving Credit) (Details) $ in Millions	Feb. 23, 2018	Sep. 30, 2020	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 04, 2019USD ($)
Line of Credit Facility [Line Items]
Line of Credit Facility, Collateral			adding the fixed assets of the Company’s Great Falls, MT refinery
Line of Credit Amendment Conditions Description			Among other conditions precedent that were required to be satisfied before the Effective Date, the Company was required to consummate an offering of at least $450.0 million aggregate principal amount of senior unsecured notes.
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 600	$ 600
Incremental Uncommitted Expansion Feature			$ 500
Expansion Feature					$ 99.6
Debt Instrument, Basis Spread on Variable Rate			50.00%
Debt Instrument, Maturity Date	Feb. 23, 2023
Consecutive Quarters, Margin Reduction Threshold			5.5
Debt Instrument, Frequency of Periodic Payment			quarterly
Customary Letter of Credit Fee Including Fronting Fee Per Annum on Stated Amount Of Each Outstanding Letter Of Credit			0.125%
Line of Credit Facility, Current Borrowing Capacity			$ 286.1
Long-term Line of Credit			108	$ 0
Letters of Credit Outstanding, Amount			23.7
Line of Credit Facility, Remaining Borrowing Capacity			$ 154.4
Line of Credit Facility, Covenant Terms			greater of (i) 10.0% of the Borrowing Base (as defined in the Credit Agreement) 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), 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
Maximum | Revolving Credit Facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		25.00%	25.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.375%
Minimum | Revolving Credit Facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			25.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.25%
Prime Rate | Revolving Credit Facility | Quarterly Average Availability Percentage, greater than or equal to 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			0.50%
Prime Rate | Revolving Credit Facility | Quarterly Average Availability Percentage, greater than or equal to 33% and less than 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			0.75%
Prime Rate | Revolving Credit Facility | Quarterly Average Availabiity Percentage, less than 33%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%
Prime Rate | FILO Revolver | Quarterly Average Availability Percentage, greater than or equal to 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.50%
Prime Rate | FILO Revolver | Quarterly Average Availability Percentage, greater than or equal to 33% and less than 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.75%
Prime Rate | FILO Revolver | Quarterly Average Availabiity Percentage, less than 33%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			150.00%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility | Quarterly Average Availability Percentage, greater than or equal to 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.50%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility | Quarterly Average Availability Percentage, greater than or equal to 33% and less than 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.75%
London Interbank Offered Rate (LIBOR) | Revolving Credit Facility | Quarterly Average Availabiity Percentage, less than 33%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
London Interbank Offered Rate (LIBOR) | FILO Revolver | Quarterly Average Availability Percentage, greater than or equal to 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.50%
London Interbank Offered Rate (LIBOR) | FILO Revolver | Quarterly Average Availability Percentage, greater than or equal to 33% and less than 66%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.75%
London Interbank Offered Rate (LIBOR) | FILO Revolver | Quarterly Average Availabiity Percentage, less than 33%
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.00%

Long-Term Debt Long-Term Debt_4

Long-Term Debt Long-Term Debt (Collateral Trust Agreement) (Details) $ in Millions	Dec. 31, 2020USD ($)
Debt Disclosure [Abstract]
Debt Instrument, Collateral Amount	$ 150

Long-Term Debt (Maturities of L

Long-Term Debt (Maturities of Long-Term Debt) (Details) $ in Millions	Dec. 31, 2020USD ($)
Maturities of long-term debt
2020	$ 2.9
2021	150.6
2022	433.7
2023	200.8
2024	550.5
Thereafter	0.5
Total Long-term Debt	$ 1,339

Derivatives (Offsetting Derivat

Derivatives (Offsetting Derivative Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Offsetting Assets [Line Items]
Derivative Asset, Fair Value, Gross Asset	$ 0.4	$ 3.2
Derivative Asset, Collateral, Obligation to Return Cash, Offset	(0.4)	(2.3)
Derivative Asset	0	0.9
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Basis Swaps
Offsetting Assets [Line Items]
Derivative Asset, Fair Value, Gross Asset	0.4	0
Derivative Asset, Collateral, Obligation to Return Cash, Offset	(0.4)	(1.3)
Derivative Asset	0	(1.3)
Not Designated as Hedging Instrument | Fuel Product | Gasoline Crack Spread Swaps
Offsetting Assets [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	1.8
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	(0.5)
Derivative Asset	0	1.3
Not Designated as Hedging Instrument | Fuel Product | Diesel Crack Spread Swaps
Offsetting Assets [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0.9
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	(0.5)
Derivative Asset	0	0.4
Not Designated as Hedging Instrument | Fuel Product | 2-1-1 Crack Spread Swap
Offsetting Assets [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0.5
Derivative Asset, Collateral, Obligation to Return Cash, Offset	0	0
Derivative Asset	$ 0	$ 0.5

Derivatives (Offsetting Deriv_2

Derivatives (Offsetting Derivative Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Offsetting Liabilities [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ (3.9)	$ (9.5)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	0.4	2.3
Derivative Liability	(3.5)	(7.2)
Not Designated as Hedging Instrument | Fuel Product | Supply and Offtake Agreements
Offsetting Liabilities [Line Items]
Derivative Liability, Fair Value, Gross Liability	(2.2)	(7.2)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	0	0
Derivative Liability	(2.2)	(7.2)
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Basis Swaps
Offsetting Liabilities [Line Items]
Derivative Liability, Fair Value, Gross Liability	(1.7)	(1.3)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	0.4	1.3
Derivative Liability	(1.3)	0
Not Designated as Hedging Instrument | Fuel Product | Gasoline Crack Spread Swaps
Offsetting Liabilities [Line Items]
Derivative Liability, Fair Value, Gross Liability	0	(0.5)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	0	0.5
Derivative Liability	0	0
Not Designated as Hedging Instrument | Fuel Product | Diesel Crack Spread Swaps
Offsetting Liabilities [Line Items]
Derivative Liability, Fair Value, Gross Liability	0	(0.5)
Derivative Liability, Collateral, Right to Reclaim Cash, Offset	0	0.5
Derivative Liability	$ 0	$ 0

Derivatives (Details Textual) (

Derivatives (Details Textual) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative Asset	$ 0	$ 0.9
Derivative, Collateral, Right to Reclaim Securities	0	0
Collateral Already Posted, Aggregate Fair Value	$ 0	$ 0

Derivatives (Not Designated as

Derivatives (Not Designated as Hedges) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)bbl	Dec. 31, 2019USD ($)
WCS Crude Oil Basis Swaps
Derivative instruments not designated as cash flow hedges
Derivative, Nonmonetary Notional Amount, Volume | bbl	1,350,000
Not Designated as Hedging Instrument | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 49.6	$ 35.1
Not Designated as Hedging Instrument | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	2.8	(26.1)
Not Designated as Hedging Instrument | Specialty Product | Midland crude oil basis swap purchases | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	1.6
Not Designated as Hedging Instrument | Specialty Product | Midland crude oil basis swap purchases | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	(1)
Not Designated as Hedging Instrument | Fuel Product | Midland crude oil basis swap purchases | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	11.3
Not Designated as Hedging Instrument | Fuel Product | Midland crude oil basis swap purchases | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	(7.1)
Not Designated as Hedging Instrument | Fuel Product | Supply and Offtake Agreements | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Not Designated as Hedging Instrument | Fuel Product | Supply and Offtake Agreements | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	5.1	(8.7)
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Basis Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	19.5	14.7
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Basis Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(0.1)	(16.2)
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Percentage Basis Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	1
Not Designated as Hedging Instrument | Fuel Product | WCS Crude Oil Percentage Basis Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	6
Not Designated as Hedging Instrument | Fuel Product | Gasoline Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	8.9	0
Not Designated as Hedging Instrument | Fuel Product | Gasoline Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(1.3)	0
Not Designated as Hedging Instrument | Fuel Product | Gasoline Crack Spread Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0.1
Not Designated as Hedging Instrument | Fuel Product | Gasoline Crack Spread Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	1.3
Not Designated as Hedging Instrument | Fuel Product | Diesel Crack Spread Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	17.7	6.3
Not Designated as Hedging Instrument | Fuel Product | Diesel Crack Spread Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(0.4)	(6.9)
Not Designated as Hedging Instrument | Fuel Product | Diesel Percent Basis Crack Spread Swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Not Designated as Hedging Instrument | Fuel Product | Diesel Percent Basis Crack Spread Swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	6
Not Designated as Hedging Instrument | Fuel Product | 2-1-1 Crack Spread Swap | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	2	0.1
Not Designated as Hedging Instrument | Fuel Product | 2-1-1 Crack Spread Swap | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(0.5)	0.5
Not Designated as Hedging Instrument | Fuel Product | Diesel-MEH crack spread swap [Member] [Domain] | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	1.3	0
Not Designated as Hedging Instrument | Fuel Product | Diesel-MEH crack spread swap [Member] [Domain] | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Not Designated as Hedging Instrument | Fuel Product | natural gas swaps | Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0.1	0
Not Designated as Hedging Instrument | Fuel Product | natural gas swaps | Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 0	$ 0

Fair Value Measurements (Recurr

Fair Value Measurements (Recurring Measurements) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Derivative assets:
Total derivative assets	$ 0	$ 0.9
Derivative liabilities:
Total derivative liabilities	(3.5)	(7.2)
Fair Value, Measurements, Recurring
Derivative assets:
Total derivative assets	0	0.9
Pension plan investments	34.4	32.5
Total recurring assets at fair value	34.4	33.4
Derivative liabilities:
Total derivative liabilities	(3.5)	(7.2)
RINS Obligation	(129.4)	(13)
Precious metals lease	(7.9)	(5.8)
Other Liabilities, Fair Value Disclosure	(14.2)	(7.4)
Total recurring liabilities at fair value	(155)	(33.4)
Fair Value, Measurements, Recurring | Level 1
Derivative assets:
Total derivative assets	0	0
Pension plan investments	34.4	32.5
Total recurring assets at fair value	34.4	32.5
Derivative liabilities:
Total derivative liabilities	0	0
RINS Obligation	0	0
Precious metals lease	(7.9)	(5.8)
Other Liabilities, Fair Value Disclosure	(14.2)	(7.4)
Total recurring liabilities at fair value	(22.1)	(13.2)
Fair Value, Measurements, Recurring | Level 2
Derivative assets:
Total derivative assets	0	0
Pension plan investments	0	0
Total recurring assets at fair value	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINS Obligation	(129.4)	(13)
Precious metals lease	0	0
Other Liabilities, Fair Value Disclosure	0	0
Total recurring liabilities at fair value	(129.4)	(13)
Fair Value, Measurements, Recurring | Level 3
Derivative assets:
Total derivative assets	0	0.9
Pension plan investments	0	0
Total recurring assets at fair value	0	0.9
Derivative liabilities:
Total derivative liabilities	(3.5)	(7.2)
RINS Obligation	0	0
Precious metals lease	0	0
Other Liabilities, Fair Value Disclosure	0	0
Total recurring liabilities at fair value	(3.5)	(7.2)
Fair Value, Measurements, Recurring | Supply and Offtake Agreements
Derivative liabilities:
Total derivative liabilities	(2.2)	(7.2)
Fair Value, Measurements, Recurring | Supply and Offtake Agreements | Level 1
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring | Supply and Offtake Agreements | Level 2
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring | Supply and Offtake Agreements | Level 3
Derivative liabilities:
Total derivative liabilities	(2.2)	(7.2)
Fair Value, Measurements, Recurring | WCS Crude Oil Basis Swaps
Derivative assets:
Total derivative assets	0	(1.3)
Derivative liabilities:
Total derivative liabilities	1.3	0
Fair Value, Measurements, Recurring | WCS Crude Oil Basis Swaps | Level 1
Derivative assets:
Total derivative assets	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring | WCS Crude Oil Basis Swaps | Level 2
Derivative assets:
Total derivative assets	0	0
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring | WCS Crude Oil Basis Swaps | Level 3
Derivative assets:
Total derivative assets	0	(1.3)
Derivative liabilities:
Total derivative liabilities	1.3
Fair Value, Measurements, Recurring | Gasoline Crack Spread Swaps
Derivative assets:
Total derivative assets	0	1.3
Fair Value, Measurements, Recurring | Gasoline Crack Spread Swaps | Level 1
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | Gasoline Crack Spread Swaps | Level 2
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | Gasoline Crack Spread Swaps | Level 3
Derivative assets:
Total derivative assets	0	1.3
Fair Value, Measurements, Recurring | Diesel Crack Spread Swaps
Derivative assets:
Total derivative assets	0	0.4
Fair Value, Measurements, Recurring | Diesel Crack Spread Swaps | Level 1
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | Diesel Crack Spread Swaps | Level 2
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | Diesel Crack Spread Swaps | Level 3
Derivative assets:
Total derivative assets	0	0.4
Fair Value, Measurements, Recurring | 2-1-1 Crack Spread Swap
Derivative assets:
Total derivative assets	0	0.5
Fair Value, Measurements, Recurring | 2-1-1 Crack Spread Swap | Level 1
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | 2-1-1 Crack Spread Swap | Level 2
Derivative assets:
Total derivative assets	0	0
Fair Value, Measurements, Recurring | 2-1-1 Crack Spread Swap | Level 3
Derivative assets:
Total derivative assets	$ 0	$ 0.5

Fair Value Measurements (Change

Fair Value Measurements (Changes in Fair Value of Level 3) (Details) - Level 3 - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Beginning Balance at January 1,	$ (6.3)	$ 19.8
Realized gain on derivative instruments	(49.6)	(35.1)
Unrealized gain (loss) on derivative instruments	2.8	(26.1)
Settlements	(49.6)	(35.1)
Ending Balance at December 31,	(3.5)	(6.3)
Total gain (loss) included in net loss attributable to changes in unrealized gain (loss)	$ 2.8	$ (26.1)

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Investment [Line Items]
Loss on impairment and disposal of assets	$ 6,800,000	$ 37,000,000
Fair Value Measurements (Textual) [Abstract]
Derivative Credit Risk Valuation Adjustment, Derivative Assets	0	0
Derivative Credit Risk Valuation Adjustment, Derivative Liabilities	0	0
FHC Impairment charge	$ 6,800,000	37,000,000
Fluid Holding Corp
Investment [Line Items]
Loss on impairment and disposal of assets		25,400,000
Fair Value Measurements (Textual) [Abstract]
FHC Impairment charge		$ 25,400,000

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements (Carrying Value) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Finance Lease Obligations	$ 3,700,000	$ 2,700,000
Loss on impairment and disposal of assets	6,800,000	37,000,000
Fluid Holding Corp
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loss on impairment and disposal of assets		25,400,000
Fair Value | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	468,600,000	676,400,000
Fair Value | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	780,800,000	598,800,000
Fair Value | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Finance Lease Obligations	6,000,000	6,500,000
Fair Value | Level 3 | Revolving Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Lines of Credit, Fair Value Disclosure	108,000,000	0
Carrying Value | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	471,900,000	668,100,000
Carrying Value | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	739,600,000	540,500,000
Carrying Value | Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Finance Lease Obligations	6,000,000	6,500,000
Carrying Value | Level 3 | Revolving Credit Facility
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Lines of Credit, Fair Value Disclosure	$ 104,800,000	$ 0

Partners' Capital Partner's C_2

Partners' Capital Partner's Capital (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Capital Unit [Line Items]
Limited Partners' Cash Distributions Rights Period	45 days
Limited Partners' Ownership Percentage Threshold, Event of Voting Exclusion	20.00%
General Partners' Ownership Percentage Threshold, Event of Units Sale by Limited Parnters to General Parnters	80.00%
Limited Partners' Minimum Vote Required for Removal of General Partner	66.66%
Investor
Capital Unit [Line Items]
Common units outstanding (in shares)	61,548,740
Affiliated Entity
Capital Unit [Line Items]
Common units outstanding (in shares)	16,513,606
Limited Partners
Capital Unit [Line Items]
Limited partners interest units outstanding	78,062,346	77,177,159

Partners' Capital Partner's C_3

Partners' Capital Partner's Capital (Distribution) (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)$ / shares
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Payments of Capital Distribution | $	$ 0
General partner's incentive distribution rights | $	$ 0
Minimum Quarterly Distribution | Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	98.00%
Minimum Quarterly Distribution | General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	2.00%
First Target Distribution | Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	98.00%
First Target Distribution | General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	2.00%
Second Target Distribution | Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	85.00%
Second Target Distribution | General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	15.00%
Third Target Distribution | Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	75.00%
Third Target Distribution | General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	25.00%
Thereafter | Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	50.00%
Thereafter | General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	50.00%
Maximum | Minimum Quarterly Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	$ 0.495
Maximum | Second Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.563
Maximum | Third Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.675
Minimum | Minimum Quarterly Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.45
Minimum | Second Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.495
Minimum | Third Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.563
Minimum | Thereafter
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	$ 0.675

Partners' Capital Partners' Cap

Partners' Capital Partners' Capital (Distribution Narrative) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Distribution Made to Limited Partner [Line Items]
Partners' Capital, Distribution, Fixed Charge Coverage Ratio Threshold	1.75
Payments of Capital Distribution	$ 0
General partner's incentive distribution rights	$ 0
Minimum | Greater of borrowing base
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	15.00%
Partners' Capital, After Distribution Required Cash Amount	$ 60,000,000
Minimum | Lesser of Credit Facility Commitments
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	10.00%
Partners' Capital, After Distribution Required Cash Amount	$ 35,000,000
Maximum | Greater of borrowing base
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	25.00%
Maximum | Lesser of Credit Facility Commitments
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	15.00%
7.625% Notes | Maximum
Distribution Made to Limited Partner [Line Items]
Debt restrictions on earning distributions	$ 210,000,000
7.75% Notes | Maximum
Distribution Made to Limited Partner [Line Items]
Debt restrictions on earning distributions	225,000,000
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Member] | Maximum
Distribution Made to Limited Partner [Line Items]
Debt restrictions on earning distributions	$ 25,000,000

Unit-Based Compensation (Narrat

Unit-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,883,690
Vested Phantom Unit Grants
Unit-Based Compensation (Textual) [Abstract]
Compensation expense related to vested phantom unit grants	$ (5.5)	$ (5.9)
Vested phantom unit grants, liability awards
Unit-Based Compensation (Textual) [Abstract]
Compensation expense related to vested phantom unit grants	4.5	4.1
Unrecognized compensation costs related to nonvested phantom unit grants	5
Nonvested phantom units
Unit-Based Compensation (Textual) [Abstract]
Unrecognized compensation costs related to nonvested phantom unit grants	$ 5.2	7.1
Unit-Based Compensation nonvested phantom compensation costs are expected to be recognized over a weighted-average period	2 years
Fair value of phantom units vested during the period	$ 5.3	$ 3.2
Long-Term Incentive Plan | Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years	3 years	3 years
Management | Long-Term Incentive Plan | Vesting, At Grant | Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%	25.00%	25.00%

Unit-Based Compensation (Non-ve

Unit-Based Compensation (Non-vested phantom) (Details) - Nonvested Phantom Units - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Phantom Units
Nonvested at January 1,	2,901,288	2,270,507
Granted	3,210,041	1,653,340
Vested	(2,191,846)	(883,511)
Forfeited	(1,548,615)	(139,048)
Nonvested at December 31,	2,370,868	2,901,288
Weighted-Average Grant Date Fair Value
Nonvested at January 1,	$ 5.21	$ 5.71
Granted	2.87	3.01
Vested	3.11	4.28
Forfeited	4.28	4.10
Nonvested at December 31,	$ 2.21	$ 5.21

Employee Benefit Plans (Defined

Employee Benefit Plans (Defined Contribution Plan Narrative) (Details) - Calumet 401k Plan	12 Months Ended
	Dec. 31, 2020
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	70.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	5.00%
100% match tier of 401K
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Incremental Percentage Point	1.00%
50% match tier of 401K
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Incremental Percentage Point	1.00%

Employee Benefit Plans (401K ma

Employee Benefit Plans (401K match expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Retirement Benefits [Abstract]
401K matching contribution expense	$ 5.6	$ 5.9

Employee Benefit Plans (Defin_2

Employee Benefit Plans (Defined Benefit Pension Plan Narrative) (Details) - Pension Plans, Defined Benefit - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Plan curtailment	$ 0	$ 0
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Plan Assets	$ 32.5		$ 34.4
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated future employer contributions in 2020			0.1
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Employer Contributions, 2019			$ 0

Employee Benefit Plans Employee

Employee Benefit Plans Employee Benefit Plans (Defined Benefit Other Plans) (Details) - Other Postretirement Benefits Plan - Penreco Plan $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Defined Benefit Plan Disclosure [Line Items]
Accrued Benefit Obligation	$ 0.2
Other Post-retirement benefit income	$ 0

Employee Benefit Plans (Accum a

Employee Benefit Plans (Accum and Projected Obligation) (Details) - Pension Plans, Defined Benefit - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	$ 43.6	$ 40.2
Projected Benefit Obligation	40.2	35.6
Projected Benefit Obligation Fair Value	$ 34.4	$ 32.5

Employee Benefit Plans (Plan As

Employee Benefit Plans (Plan Asset Targets and Values) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Measurements, Recurring
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 34.4	$ 32.5
Fair Value, Measurements, Recurring | Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 34.4	$ 32.5
Minimum | Fixed income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	50.00%
Minimum | Equity funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	20.00%
Maximum | Fixed income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	80.00%
Maximum | Equity funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	50.00%

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Summary of changes) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	$ (10.6)	$ (8.7)
Other comprehensive loss before reclassifications	(1.7)	(3.3)
Amounts reclassified from accumulated other comprehensive loss	0	1.4
Total other comprehensive loss	(1.7)	(1.9)
Ending balance: Accumulated other comprehensive income (loss)	(12.3)	(10.6)
Derivatives
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	0.2	0
Other comprehensive loss before reclassifications	(0.2)	0.2
Amounts reclassified from accumulated other comprehensive loss	0	0
Total other comprehensive loss	(0.2)	0.2
Ending balance: Accumulated other comprehensive income (loss)	0	0.2
Defined Benefit Plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	(10.8)	(7.5)
Other comprehensive loss before reclassifications	(1.5)	(3.5)
Amounts reclassified from accumulated other comprehensive loss	0	0.2
Total other comprehensive loss	(1.5)	(3.3)
Ending balance: Accumulated other comprehensive income (loss)	(12.3)	(10.8)
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	0	(1.2)
Other comprehensive loss before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss	0	1.2
Total other comprehensive loss	0	1.2
Ending balance: Accumulated other comprehensive income (loss)	$ 0	$ 0

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss (Components of AOC) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amounts reclassified from accumulated other comprehensive loss		$ 0	$ (1.4)
Total other comprehensive loss		(1.7)	(1.9)
Derivatives
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amounts reclassified from accumulated other comprehensive loss		0	0
Total other comprehensive loss		(0.2)	0.2
Foreign Currency Translation Adjustment
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amounts reclassified from accumulated other comprehensive loss		0	(1.2)
Total other comprehensive loss		0	1.2
Defined Benefit Plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Amounts reclassified from accumulated other comprehensive loss		0	(0.2)
Total other comprehensive loss		(1.5)	(3.3)
Reclassification out of Accumulated Other Comprehensive Income | Defined Benefit Plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Total other comprehensive loss		0	(1.4)
Pension Plan
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), Reclassification Adjustment from AOCI, after Tax	[1]	$ 0	$ (0.2)
[1]	This accumulated other comprehensive loss component is included in the computation of net periodic pension cost.

Income Taxes Income Taxes (Narr

Income Taxes Income Taxes (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 1.1	$ 0.5

Earnings Per Unit (Details)

Earnings Per Unit (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss from continuing operations		$ (149)	$ (43.6)
General partner’s interest in net loss from continuing operations		3	0.9
Net loss available to limited partners		$ (146)	$ (42.7)
Limited partners’ interest basic net loss per unit		$ (1.86)	$ (0.55)
Limited partners' interest diluted net loss per unit from continuing operations		(1.86)	(0.55)	$ (0.64)
Limited partners' interest diluted net loss per unit from discontinued operations		0	0	(0.05)
Limited partners' interest diluted net loss per unit		$ (1.86)	$ (0.55)	$ (0.69)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			100,000	200,000
Denominator for basic and diluted earnings per limited partner unit:
Weighted Average Number of Shares Outstanding, Basic and Diluted	[1]	78,369,091	78,212,136
Continuing Operations
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss from continuing operations		$ (3)	$ (0.9)
[1]	Total diluted weighted average limited partner units outstanding includes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2020 and 0.1 million potentially dilutive phantom units which would have been anti-dilutive for the year ended December 31, 2019.

Transactions with Related Par_2

Transactions with Related Parties Transactions with Related Parties (Narrative) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Weighted Average Number of Shares, Contingently Issuable	4
Value of Contingently Issuable	$ 3.60
Excluding Legacy Resources
Related Party Transaction [Line Items]
Product sales to related parties	$ 16.4	$ 40.2
Accounts receivable from related parties	0.9	1.9
Purchases from related party	16.3	14.2
Accounts payable to related parties	$ 1.6	$ 3.1
The Heritage Group
Related Party Transaction [Line Items]
Related Party Transaction, Description of Transaction	Master Reimbursement Agreement with The Heritage Group, whereby The Heritage Group may incur or pay certain fees, expenses or obligations on behalf of the Company, and the Company shall reimburse The Heritage Group for such incurrence or payment in either cash or common units
Related Party Transaction, Amounts of Transaction	$ 3.8

Segments and Related Informat_3

Segments and Related Information (Reportable Segment) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019
Reportable segment information
Sales	$ 2,268.2		$ 3,452.6
Income (loss) from unconsolidated affiliates	0		3.8
Adjusted EBITDA	141.5		262.8
Depreciation, Depletion and Amortization, Nonproduction	119.7		129.4
Reconciling items to net loss:
Loss on impairment and disposal of assets	6.8		37
Gain (Loss) on sale of business, net	(1)		(8.7)
Interest expense	125.9		134.6
Debt extinguishment costs	0		2.2
Unrealized (gain) loss on derivatives	(2.8)		26.1
Gain on sale of unconsolidated affiliates	0		(1.2)
Non-recurring charges	2.4		3.5
Non-cash equity-based compensation and other non-cash items	9.9		7.4
Income tax expense (benefit)	1.1		0.5
Net loss from continuing operations	(149)		(43.6)
Effect of LIFO liquidation and Inventory write-down	28.5		41.8
Sales Revenue, Segment
Reportable segment information
Sales	2,268.2		3,452.6
Intersubsegment Eliminations
Reportable segment information
Sales	0		0
Intersegment Eliminations
Reportable segment information
Sales	(89.6)		(140.9)
Income (loss) from unconsolidated affiliates			0
Adjusted EBITDA	0		0
Depreciation, Depletion and Amortization, Nonproduction	0		0
Reconciling items to net loss:
Loss on impairment and disposal of assets	0
Gain (Loss) on sale of business, net	0		0
Interest expense	0		0
Debt extinguishment costs			0
Unrealized (gain) loss on derivatives	0		0
Gain on sale of unconsolidated affiliates			0
Effect of LIFO liquidation and Inventory write-down	0		0
Intersegment Eliminations | Sales Revenue, Segment
Reportable segment information
Sales	0		0
Intersegment Eliminations | Intersubsegment Eliminations
Reportable segment information
Sales	(89.6)		(140.9)
Specialty Product | Operating Segments
Reportable segment information
Sales	1,181.7		1,447.3
Income (loss) from unconsolidated affiliates			3.8
Adjusted EBITDA	238		207.9
Depreciation, Depletion and Amortization, Nonproduction	43.7		47.1
Reconciling items to net loss:
Loss on impairment and disposal of assets	1.5		0
Gain (Loss) on sale of business, net	0		0
Interest expense	0.2		0
Debt extinguishment costs			0
Unrealized (gain) loss on derivatives	(0.6)		1
Gain on sale of unconsolidated affiliates			(1.2)
Effect of LIFO liquidation and Inventory write-down	11.7		(12.3)
Specialty Product | Operating Segments | Sales Revenue, Segment
Reportable segment information
Sales	1,124.3		1,354.1
Specialty Product | Operating Segments | Intersubsegment Eliminations
Reportable segment information
Sales	57.4		93.2
Fuel Product
Reconciling items to net loss:
Unusual or Infrequent Item, or Both, Insurance Proceeds	6.5
Fuel Product | Operating Segments
Reportable segment information
Sales	1,176.1		2,146.2
Income (loss) from unconsolidated affiliates			0
Adjusted EBITDA	(30.3)	[1]	152.5
Depreciation, Depletion and Amortization, Nonproduction	68.3		74.7
Reconciling items to net loss:
Loss on impairment and disposal of assets	0.1		11.6
Gain (Loss) on sale of business, net	1		(8.7)
Interest expense	(1)		16.3
Debt extinguishment costs			0
Unrealized (gain) loss on derivatives	(2.2)		25.1
Gain on sale of unconsolidated affiliates			0
Effect of LIFO liquidation and Inventory write-down	16.8		(29.5)
Fuel Product | Operating Segments | Sales Revenue, Segment
Reportable segment information
Sales	1,143.9		2,098.5
Fuel Product | Operating Segments | Intersubsegment Eliminations
Reportable segment information
Sales	32.2		47.7
Corporate Segment | Operating Segments
Reportable segment information
Sales	0		0
Income (loss) from unconsolidated affiliates			0
Adjusted EBITDA	(66.2)		(97.6)
Depreciation, Depletion and Amortization, Nonproduction	7.7		7.6
Reconciling items to net loss:
Loss on impairment and disposal of assets	5.2		25.4
Gain (Loss) on sale of business, net	0		0
Interest expense	(125.1)		118.3
Debt extinguishment costs			(2.2)
Unrealized (gain) loss on derivatives	0		0
Gain on sale of unconsolidated affiliates			0
Effect of LIFO liquidation and Inventory write-down	0		0
Corporate Segment | Operating Segments | Sales Revenue, Segment
Reportable segment information
Sales	0		0
Corporate Segment | Operating Segments | Intersubsegment Eliminations
Reportable segment information
Sales	$ 0		$ 0
[1]	Adjusted EBITDA for the Fuel Products segment for the year ended December 31, 2019 inclu ded a $6.5 million ga in recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s business interruption insurance policy. The Company incurred business losses due to increased costs arising from a 2012 pipeline rupture in northwest Louisiana. As a result, the Company filed a contingent business interruption claim. Specifically, the losses included a loss of throughput at the Shreveport refinery and additional crude transportation expenses.

Segments and Related Informat_4

Segments and Related Information (Product Information) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Major product category sales
Sales	$ 2,268.2	$ 3,452.6
Product Concentration Risk
Major product category sales
Sales	$ 2,268.2	$ 3,452.6
Concentration Risk, Percentage	100.00%	100.00%
Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 1,124.3	$ 1,354.1
Concentration Risk, Percentage	49.60%	39.20%
Product Concentration Risk | Fuel Product
Major product category sales
Sales	$ 1,143.9	$ 2,098.5
Concentration Risk, Percentage	50.40%	60.80%
Lubricating oils | Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 473.4	$ 593.1
Concentration Risk, Percentage	20.90%	17.20%
Solvents | Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 236.2	$ 325.9
Concentration Risk, Percentage	10.40%	9.40%
Waxes | Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 129.1	$ 119.3
Concentration Risk, Percentage	5.70%	3.40%
Packaged and synthetic specialty products
Major product category sales
Sales	$ 234.2	$ 230.9
Packaged and synthetic specialty products | Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 234.2	$ 230.8
Concentration Risk, Percentage	10.30%	6.70%
Other
Major product category sales
Sales	$ 890.1	$ 1,123.2
Other | Product Concentration Risk | Specialty Product
Major product category sales
Sales	$ 51.4	$ 85
Concentration Risk, Percentage	2.30%	2.50%
Gasoline | Product Concentration Risk | Fuel Product
Major product category sales
Sales	$ 379.8	$ 679.6
Concentration Risk, Percentage	16.70%	19.70%
Diesel | Product Concentration Risk | Fuel Product
Major product category sales
Sales	$ 475.8	$ 859.1
Concentration Risk, Percentage	21.00%	24.90%
Jet fuel | Product Concentration Risk | Fuel Product
Major product category sales
Sales	$ 70.2	$ 134.6
Concentration Risk, Percentage	3.10%	3.90%
Asphalt, heavy fuel oils and other | Product Concentration Risk | Fuel Product
Major product category sales
Sales	$ 218.1	$ 425.2
Concentration Risk, Percentage	9.60%	12.30%

Segments and Related Informat_5

Segments and Related Information (Narrative) (Details) - supplier	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information [Line Items]
Disclosure on Geographic Areas, Description of Revenue from External Customers	—	—	—
Segment Reporting, Disclosure of Major Customers	—	—	—
number of major suppliers	2	2	2
Supplier Concentration Risk [Member]
Segment Reporting Information [Line Items]
Concentration Risk, Percentage	56.80%	62.30%

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Quarterly Financial [Line Items]
Sales	$ 2,268.2	$ 3,452.6
Gross Profit	210.1	451.7
Net income (loss) from continuing operations	(149)	(43.6)
Net income (loss)	(149)	(43.6)
Net income (loss) available to limited partners	$ (146)	$ (42.7)
Limited partners’ interest basic net income (loss) per unit	$ (1.86)	$ (0.55)
Limited partners' interest diluted net income (loss) per unit from continuing operations	(1.86)	(0.55)	$ (0.64)
Limited partners' interest diluted net loss per unit from discontinued operations	0	0	(0.05)
Limited partners' interest diluted net income (loss) per unit	$ (1.86)	$ (0.55)	$ (0.69)

Leases Leases (Narrative) (Deta

Leases Leases (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020
Operating Leased Assets [Line Items]
Finance Lease, Option to Extend	no
Minimum
Operating Leased Assets [Line Items]
Lessee, Finance Lease, Renewal Term	1 year
Maximum
Operating Leased Assets [Line Items]
Lessee, Finance Lease, Renewal Term	14 years
Finance Lease, Option to Extend	35

Leases Leases (Supplemental bal

Leases Leases (Supplemental balance sheet) (Details) - USD ($) $ in Millions	Dec. 31, 2020		Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 85.8		$ 93.1
Finance Lease, Right-of-Use Asset	4	[1]	3.2
Lease Right of Use Asset	89.8		96.3
Current operating lease liabilities	41.4		60.6
Current finance lease liability	0.6		0.3
Long-term operating lease liabilities	44.8		33
Long-term finance lease liability	3.1		2.4
Lease Liability	89.9		96.3
Finance lease right-of-use asset	$ 3.4		$ 7.1
[1]	inance lease assets are recorded net of accumulated amortization of $3.4 million and $7.1 million, respectively.

Leases Leases (Lease costs) (De

Leases Leases (Lease costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020		Dec. 31, 2019
Fixed operating lease cost	$ 46.2		$ 67
Short-term operating lease cost	8.6	[1]	8
Variable operating lease cost	1.9	[2],[3]	3.2
Finance lease amortization	0.6		1.2
Interest on lease liabilities	0.4		1.4
Total lease cost	57.7		$ 80.8
LVT Feedstock Agreement
Variable operating lease cost	$ 0.8
[1]	The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets.
[2]	Approx imately $0.8 million o f the Company’s variable operating lease cost for the year ended December 31, 2020 relates to its lease agreement with Phillips 66 related to the LVT unit at its Lake Charles, Louisiana refinery (“the LVT Agreement”).
[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.

Leases Leases (Maturity of leas

Leases Leases (Maturity of lease liabilities) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
2020 Operating leases	[1]	$ 45.9
2021 Operating leases	[1]	15.9
2022 Operating leases	[1]	12.3
2023 Operating leases	[1]	8.8
2024 Operating leases	[1]	6.3
Thereafter Operating leases	[1]	10
Total Operating Lease Payments	[1]	99.2
Less: Interest	[1]	13
Present value of operating lease liability	[1]	86.2
Current portion of operating lease liabilities		41.4	$ 60.6
Long-term operating lease liabilities		$ 44.8	33
Operating Lease, Option to Extend		no
Operating Lease, Lease Not yet Commenced		no
2020 Finance leases	[2]	$ 0.9
2021 Finance leases	[2]	0.9
2022 Finance leases	[2]	0.9
2023 Finance leases	[2]	0.9
2024 Finance leases	[2]	0.5
Thereafter Finance leases	[2]	0.6
Total Finance Lease Payments	[2]	4.7
Less: Interest	[2]	1
Present value of finance lease liability	[2]	3.7
Current finance lease liability		0.6	0.3
Long-term finance lease liability		$ 3.1	2.4
Finance Lease, Option to Extend		no
Finance Lease, Lease Not yet Commenced		no
2020 Lease liabilities		$ 46.8
2021 Lease liabilities		16.8
2022 Lease liabilities		13.2
2023 Lease liabilities		9.7
2024 Lease liabilities		6.8
Thereafter Lease liabilities		10.6
Total Lease liabilities		103.9
less: Interest		14
Present value of lease liability		89.9	$ 96.3
Lease, Liability, current		42
Lease Liability, noncurrent		$ 47.9
[1]	As of December 31, 2020, the Company’s operating lease pa yments 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 December 31, 2020.
[2]	As of December 31, 2020, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2020.

Leases Leases (Lease term and d

Leases Leases (Lease term and discount) (Details)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Weighted average remaining term - operating	3 years 9 months 18 days	2 years 6 months
Weighted average remaining term - finance	5 years 4 months 24 days	7 years 1 month 6 days
Weighted average discount rate - operating	7.30%	7.30%
Weighted average discount rate - finance	8.30%	8.80%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($) $ in Millions	Mar. 01, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Increase (Decrease) in Derivative Assets and Liabilities		$ 0	$ 0.3
Subsequent Event
Subsequent Event [Line Items]
Increase (Decrease) in Derivative Assets and Liabilities	$ 7.1