Calumet Specialty Products Partners (CLMT) 10-Q 7 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 06, 2021
Document and Entity Information [Abstract]
Entity Registrant Name	Calumet Specialty Products Partners, L.P.
Entity Address, Address Line One	2780 Waterfront Parkway East Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Indianapolis
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46214
City Area Code	317
Entity Information, Former Legal or Registered Name	None
Entity Incorporation, State or Country Code	DE
Entity Central Index Key	0001340122
Entity File Number	000-51734
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2021
Entity Tax Identification Number	35-1811116
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Filer Category	Accelerated Filer
Local Phone Number	328-5660
Entity Common Stock, Shares Outstanding		78,676,262
commission file number [Line Items]
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	CLMT
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions		Mar. 31, 2021	Dec. 31, 2020
RINs Obligation		$ 215.1	$ 129.4
Current assets:
Cash and cash equivalents		114.2	109.4
Accounts Receivable, after Allowance for Credit Loss		198.6	152.4
Accounts receivable, net:
Other		20.7	8
Total accounts receivable		219.3	160.4
Inventories		257.8	254.9
Prepaid expenses and other current assets		11.3	10.2
Total current assets		602.6	534.9
Property, plant and equipment, net		904.9	919.8
Operating lease right-of-use assets	[1]	77.7	85.8
Other noncurrent assets, net		360.5	353.6
Total assets		1,868	1,808.3
Current liabilities:
Accounts payable		203.9	179.3
Accrued interest payable		46.9	31.7
Accrued salaries, wages and benefits		45.9	27.6
Obligations under inventory financing agreements		95.6	98.8
Other current liabilities		67.1	74.8
Current portion of operating lease liabilities	[1]	35	41.4
Current portion of long-term debt		157.2	2.9
Total current liabilities		831.7	544.5
Other long-term liabilities		70.5	73
Long-term operating lease liabilities	[1]	43.3	44.8
Long-term debt, less current portion		1,239.3	1,319.4
Total liabilities		2,141.5	1,936.9
Partners’ capital (deficit):
Limited partners’ interest 78,670,564 units and 78,062,346 units issued and outstanding as of March 31, 2021 and December 31, 2020, respectively		(267.4)	(125.3)
General partner’s interest		6.1	9
Accumulated other comprehensive loss		(12.2)	(12.3)
Total partners’ capital (deficit)		(273.5)	(128.6)
Total liabilities and partners’ capital (deficit)		1,868	1,808.3
Limited Partner
Partners’ capital (deficit):
Total partners’ capital (deficit)		$ (267.4)	$ (125.3)
[1]	In the first quarter of 2021, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximat ely $2.6 million.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - Limited Partner - shares	Mar. 31, 2021	Dec. 31, 2020
Limited partners’ interest units issued (in shares)	78,670,654	77,560,355
Limited Partners' Capital Account, Units Outstanding	78,670,654	77,560,355

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Sales	$ 600.3	$ 692.6
Cost of sales	642.3	669.1
Gross profit (loss)	(42)	23.5
Operating costs and expenses:
Selling	13.1	13.3
General and administrative	36.7	20.2
Other Operating Income (Expense), Net	14.9	14
Loss on impairment and disposal of assets	0.7	6
Operating loss	(106.7)	(24)
Other income (expense):
Interest expense	(34.2)	(29.3)
Gain (loss) on derivative instruments	(5.2)	38.5
Other	(0.2)	(0.9)
Total other income (expense)	(39.2)	10.1
Net loss before income taxes	(145.9)	(13.9)
Income tax expense from continuing operations	0.2	0.5
Net income (loss) from continuing operations	(146.1)	(14.4)
Net loss	(146.1)	(14.4)
Less:
General partner’s interest in net loss	(2.9)	(0.3)
Net income (loss) available to limited partners	$ (143.2)	$ (14.1)
Weighted average limited partner units outstanding:
Basic and Diluted	78,593,724	78,399,314
Limited partners' interest basic net income (loss) per unit [Abstract]
Limited partners’ interest	$ (1.82)	$ (0.18)
Oil and Gas, Refining and Marketing [Member]
Sales	$ 600.3	$ 692.6

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Net loss	$ (146.1)	$ (14.4)
Cash flow hedge loss reclassified to net loss	0	0.2
Defined Benefit Plan, Amount Recognized in Net Periodic Benefit Cost (Credit) and Other Comprehensive (Income) Loss, before Tax	0.1	0
Total other comprehensive income (loss)	0.1	(0.2)
Comprehensive loss attributable to partners’ capital (deficit)	$ (146)	$ (14.6)

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Partners' Capital - USD ($) $ in Millions	Total	General Partner [Member]	Limited Partner [Member]	AOCI Attributable to Parent [Member]	AOCI Attributable to Parent [Member]
Beginning of Period at Dec. 31, 2019	$ 21.6	$ 12	$ 20.2		$ (10.6)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	(0.2)	0	0	$ (0.2)
Net loss	(14.4)		(14.1)	0
Partners' Capital Account, Unit-based Payment Arrangement, Amount	(0.3)	0	(0.3)		0
Payment, Tax Withholding, Share-based Payment Arrangement	0.3	0	0.3		0
End of Period at Mar. 31, 2020	7	11.7	6.1		(10.8)
Increase (Decrease) in Partners' Capital [Roll Forward]
General partner’s interest in net loss	(0.3)
Beginning of Period at Dec. 31, 2020	(128.6)	9	(125.3)		(12.3)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	0.1	0	0	0.1
Net loss	(146.1)		(143.2)	$ 0
Partners' Capital Account, Unit-based Payment Arrangement, Amount	(0.6)	0	(0.6)		0
Payment, Tax Withholding, Share-based Payment Arrangement	1.7	0	1.7		0
End of Period at Mar. 31, 2021	(273.5)	$ 6.1	$ (267.4)		$ (12.2)
Increase (Decrease) in Partners' Capital [Roll Forward]
General partner’s interest in net loss	$ (2.9)

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Operating activities
Net loss	$ (146.1)	$ (14.4)
Adjustments to reconcile net loss to net cash used in operating activities:
Unrealized (gain) loss on derivative instruments	6.3	(31.6)
Lower of cost or market inventory adjustment	22.7	66.3
Other non-cash activities	30.5	71.5
Changes in assets and liabilities	65.3	(77)
Net cash used in operating activities	(50.3)	(19.9)
Investing activities
Additions to property, plant and equipment	(6.2)	(14.9)
Payments for (Proceeds from) Other Investing Activities	0	(2.4)
Net cash used in investing activities	(6.2)	(17.3)
Net Cash Provided by (Used in) Financing Activities [Abstract]
Proceeds from borrowings — revolving credit facility	216.1	472.5
Repayments of borrowings — revolving credit facility	(208.6)	(325.3)
Proceeds from inventory financing agreements	134.4	245.1
Payments on inventory financing agreements	(145.3)	(269.7)
Proceeds from other financing obligations	70	0
other financing activities	(5.3)	(0.8)
Net cash provided by financing activities	61.3	121.8
Net increase in cash and cash equivalents	4.8	84.6
Cash and cash equivalents at beginning of period	109.4	19.1
Cash and cash equivalents at end of period	114.2	103.7
Cash and cash equivalents	109.4	103.7
Supplemental disclosure of non-cash investing activities
Non-cash property, plant and equipment additions	$ 7.9	$ 10.8

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements In accordance with ASC 820, the Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. Recurring Fair Value Measurements Derivative Assets and Liabilities Derivative instruments are reported in the accompanying unaudited condensed consolidated financial statements at fair value. The Company’s derivative instruments consist of over-the-counter contracts, which are not traded on a public exchange. Substantially all of the Company’s derivative instruments are with counterparties that have long-term credit ratings of at least A3 and BBB+ by Moody’s and S&P, respectively. Commodity derivative instruments are measured at fair value using a market approach. To estimate the fair values of the Company’s commodity derivative instruments, the Company uses the forward rate, the strike price, contractual notional amounts, the risk-free rate of return and contract maturity. Various analytical tests are performed to validate the counterparty data. The fair values of the Company’s derivative instruments are adjusted for nonperformance risk and creditworthiness of the counterparty through the Company’s credit valuation adjustment (“CVA”). The CVA is calculated at the counterparty level utilizing the fair value exposure at each payment date and applying a weighted probability of the appropriate survival and marginal default percentages. The Company uses the counterparty’s marginal default rate and the Company’s survival rate when the Company is in a net asset position at the payment date and uses the Company’s marginal default rate and the counterparty’s survival rate when the Company is in a net liability position at the payment date. As a result of applying the applicable CVA at March 31, 2021 and December 31, 2020, the Company’s net assets and net liabilities changed, in each case, by an immaterial amount. Observable inputs utilized to estimate the fair values of the Company’s derivative instruments were based primarily on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Based on the use of various unobservable inputs, principally non-performance risk, creditworthiness of the counterparties and unobservable inputs in the forward rate, the Company has categorized these derivative instruments as Level 3. Significant increases (decreases) in any of those unobservable inputs in isolation would result in a significantly lower (higher) fair value measurement. The Company believes it has obtained the most accurate information available for the types of derivative instruments it holds. Please read Note 10 - “Derivatives” for further information on derivative instruments. Pension Assets Pension assets are reported at fair value in the accompanying unaudited condensed consolidated financial statements. At March 31, 2021 and December 31, 2020, the Company’s investments associated with its pension plan consisted of (i) cash and cash equivalents, (ii) fixed income bond funds, (iii) mutual equity funds, and (iv) mutual balanced funds. The fixed income bond funds, mutual equity funds, and mutual balanced funds are measured at fair value using a market approach based on quoted prices from national securities exchanges and are categorized in Level 1 of the fair value hierarchy. Liability Awards Unit-based compensation liability awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units (“Liability Awards”). The Liability Awards are categorized as Level 1 because the fair value of the Liability Awards is based on the Company’s quoted closing unit price as of each balance sheet date. Renewable Identification Numbers Obligation The Company’s RINs Obligation is categorized as Level 2 and is measured at fair value using the market approach based on quoted prices from an independent pricing service. Please read Note 3 - “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): March 31, 2021 December 31, 2020 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension plan investments $ 34.0 $ — $ — $ 34.0 $ 34.4 $ — $ — $ 34.4 Total recurring assets at fair value $ 34.0 $ — $ — $ 34.0 $ 34.4 $ — $ — $ 34.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (9.8) $ (9.8) $ — $ — $ (2.2) $ (2.2) WCS crude oil basis swaps — — — — — — (1.3) (1.3) Total derivative liabilities $ — $ — $ (9.8) $ (9.8) $ — $ — $ (3.5) $ (3.5) RINs obligation — (215.1) — (215.1) — (129.4) — (129.4) Precious metals obligations (8.8) — — (8.8) (7.9) — — (7.9) Liability awards (26.1) — — (26.1) (14.2) — — (14.2) Total recurring liabilities at fair value $ (34.9) $ (215.1) $ (9.8) $ (259.8) $ (22.1) $ (129.4) $ (3.5) $ (155.0) The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2021 2020 Fair value at January 1, $ (3.5) $ (6.3) Realized gain (loss) on derivative instruments 1.1 (6.9) Unrealized gain (loss) on derivative instruments (6.3) 31.6 Settlements (1.1) 6.9 Fair value at March 31, $ (9.8) $ 25.3 Total gain (loss) included in net loss attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of March 31, $ (6.3) $ 31.6 All settlements from derivative instruments not designated as hedges are recorded in Gain (loss) on derivative instruments in the unaudited condensed consolidated statements of operations. Please read Note 10 - “Derivatives” for further information on derivative instruments. Nonrecurring Fair Value Measurements Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. 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 unaudited condensed consolidated financial statements. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property, plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. Estimated Fair Value of Financial Instruments Cash 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 March 31, 2021 and December 31, 2020, 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 and secured 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 9 - “Long-Term Debt” for further information on long-term debt. The Company’s carrying and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost were as follows (in millions): March 31, 2021 December 31, 2020 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 472.5 $ 470.1 $ 468.6 $ 471.9 2024 Secured Notes and 2025 Notes 2 $ 800.5 $ 740.2 $ 780.8 $ 739.6 Revolving credit facility 3 $ 115.5 $ 112.8 $ 108.0 $ 104.8 Shreveport terminal asset financing arrangement 3 $ 69.5 $ 67.9 $ — $ — Finance leases and other obligations 3 $ 5.5 $ 5.5 $ 6.0 $ 6.0

Earnings Per Unit

Earnings Per Unit	3 Months Ended
	Mar. 31, 2021
Earnings Per Unit [Abstract]
Earnings Per Unit	Earnings Per Unit The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Three Months Ended March 31, 2021 2020 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (146.1) $ (14.4) Less: General partner’s interest in net loss (2.9) (0.3) Net loss attributable to limited partners $ (143.2) $ (14.1) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 78,593,724 78,399,314 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.82) $ (0.18)

Segments and Related Informatio

Segments and Related Information	3 Months Ended
	Mar. 31, 2021
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 maker (“CODM”). Effective January 1, 2021, the Company reorganized its business segments as a result of a change in how the CODM allocates resources, makes operating decisions and assesses the performance of its business. As a result, as of January 1, 2021, the Company’s operations are managed by the CODM using the following reportable segments: • Specialty Products and Solutions. The Specialty Products and Solutions segment consists of our customer-focused solutions and formulations businesses, covering multiple specialty product lines, anchored by our unique integrated complex in North West Louisiana. • Montana/Renewables. The Montana/Renewables segment is composed of our Great Falls refinery and dual-train energy transition project. • Performance Brands. The Performance Brands segment includes our fast-growing portfolio of high-quality, high-performing brands. • Corporate. The Corporate segment primarily consists of general and administrative expenses not allocated to the Montana/Renewables, Specialty Products and Solutions, or Performance Brands segments. Segment information presented herein reflects the impact of this reorganization for all periods presented. During the first quarter of 2021, the CODM changed the definition and calculation of Adjusted EBITDA to exclude RINs mark-to-market adjustments (see item (j) below). The Company’s RINs liability is calculated by multiplying the RINs shortage (based on actual results) by the period end spot price and is subsequently revalued as of the last day of each accounting period. The resulting non-cash adjustments are included in cost of sales in the statement of operations, with the exception of RINs for the 2019 compliance year related to the San Antonio refinery, which are included in other operating expense. The Company believes that this revised definition and calculation better reflects the performance of the Company’s business segments including cash flows because it excludes these non-cash fluctuations. Adjusted EBITDA has been revised for all periods presented to consistently reflect this change. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 2 - “Summary of Significant Accounting Policies,” of the Company’s 2020 Annual Report on Form 10-K, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for inter-segment sales and transfers using market-based transfer pricing. The Company will periodically refine its expense allocation methodology for its segment reporting as more specific information becomes available and the industry or market changes. In addition, the accounting policies of the reporting segments for shipping and handling costs, which are primarily costs paid to third-party shippers for transporting products to customers, are the same as that described in this report in Note 2 - “Change in Accounting Policy.” 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) amortization of turnaround costs; (h) LCM inventory adjustments; (i) the impact of liquidation of inventory layers calculated using the LIFO method; (j) RINs mark-to-market adjustments; and (k) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense. Reportable segment information for the three months ended March 31, 2021 and 2020, is as follows (in millions): Three Months Ended March 31, 2021 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 380.1 $ 66.2 $ 154.0 $ — $ — $ 600.3 Inter-segment sales 3.5 — — — (3.5) — Total sales $ 383.6 $ 66.2 $ 154.0 $ — $ (3.5) $ 600.3 Adjusted EBITDA $ (2.2) $ 16.0 $ (2.0) $ (17.2) $ — $ (5.4) Reconciling items to net loss: Depreciation and amortization 16.9 3.4 8.6 2.0 — 30.9 LCM / LIFO gain (17.6) — (5.1) — — (22.7) Loss on impairment and disposal of assets 0.7 — — — — 0.7 Interest expense 2.3 0.1 0.2 31.6 — 34.2 Unrealized loss on derivatives 4.0 — 2.3 — — 6.3 RINs mark-to-market loss 51.7 — 23.3 — — 75.0 Other non-recurring expenses 2.5 Equity-based compensation and other items 13.6 Income tax expense 0.2 Net loss $ (146.1) Capital expenditures $ 27.4 $ 0.5 $ 4.3 $ — $ — $ 32.2 PP&E, net $ 398.8 $ 33.6 $ 457.9 $ 14.6 $ — $ 904.9 Three Months Ended March 31, 2020 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 492.8 $ 57.7 $ 142.1 $ — $ — $ 692.6 Inter-segment sales 4.1 0.1 — — (4.2) — Total sales $ 496.9 $ 57.8 $ 142.1 $ — $ (4.2) $ 692.6 Adjusted EBITDA $ 69.0 $ 10.6 $ 32.2 $ (20.0) $ — $ 91.8 Reconciling items to net loss: Depreciation and amortization 16.3 4.0 9.3 1.9 — 31.5 LCM / LIFO (gain) loss 53.9 (0.1) 12.7 — — 66.5 Loss on impairment and disposal of assets 0.1 1.4 — 4.5 — 6.0 Interest (benefit) expense (0.7) 0.1 (1.0) 30.9 — 29.3 Unrealized (gain) loss on derivatives (35.2) — 3.6 — — (31.6) RINs mark-to-market loss 7.1 — 1.0 — — 8.1 Other non-recurring income (1.2) Equity-based compensation and other items (2.9) Income tax expense 0.5 Net loss $ (14.4) Capital expenditures $ 14.2 $ 0.5 $ 2.8 $ 0.2 $ — $ 17.7 PP&E, net $ 429.9 $ 34.8 $ 478.6 $ 21.4 $ — $ 964.7 Geographic Information International sales accounted for greater than ten percent of consolidated sales for the three months ended March 31, 2021 and less than ten percent of consolidated sales for the three months ended March 31, 2020. Product Information The Company offers specialty, fuels, and packaged products primarily in categories consisting of lubricating oils, solvents, waxes, gasoline, diesel, jet fuel, asphalt, heavy fuel oils, high-performance branded specialty products, and other specialty and fuels products. The following table sets forth the major product category sales for the Company’s business segments for the three months ended March 31, 2021 and 2020 (dollars in millions): Three Months Ended March 31, 2021 2020 Specialty Products and Solutions: Lubricating oils $ 131.4 21.9 % $ 138.7 20.1 % Solvents 65.7 10.9 % 77.1 11.1 % Waxes 32.7 5.5 % 30.5 4.4 % Fuels, asphalt and other by-products 150.3 25.0 % 246.5 35.6 % Total $ 380.1 63.3 % $ 492.8 71.2 % Montana/Renewables: Gasoline $ 42.8 7.1 % $ 39.7 5.7 % Diesel 65.0 10.8 % 58.8 8.5 % Jet fuel 5.0 0.9 % 6.8 1.0 % Asphalt, heavy fuel oils and other 41.2 6.9 % 36.8 5.3 % Total $ 154.0 25.7 % $ 142.1 20.5 % Performance Brands: $ 66.2 11.0 % $ 57.7 8.3 % Consolidated sales $ 600.3 100.0 % $ 692.6 100.0 % Major Customers During the three months ended March 31, 2021 and 2020, the Company had no cu stomer that represented 10% or greater of consolidated sales. Major Suppliers During the three months ended March 31, 2021 and 2020, the Company had two suppliers that supplied approximately 46.8% and 52.1% , respectively, of its crude oil supply.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Summary of Recurring Assets and Liabilities Measured at Fair Value	The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): March 31, 2021 December 31, 2020 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension plan investments $ 34.0 $ — $ — $ 34.0 $ 34.4 $ — $ — $ 34.4 Total recurring assets at fair value $ 34.0 $ — $ — $ 34.0 $ 34.4 $ — $ — $ 34.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (9.8) $ (9.8) $ — $ — $ (2.2) $ (2.2) WCS crude oil basis swaps — — — — — — (1.3) (1.3) Total derivative liabilities $ — $ — $ (9.8) $ (9.8) $ — $ — $ (3.5) $ (3.5) RINs obligation — (215.1) — (215.1) — (129.4) — (129.4) Precious metals obligations (8.8) — — (8.8) (7.9) — — (7.9) Liability awards (26.1) — — (26.1) (14.2) — — (14.2) Total recurring liabilities at fair value $ (34.9) $ (215.1) $ (9.8) $ (259.8) $ (22.1) $ (129.4) $ (3.5) $ (155.0)
Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities	The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2021 2020 Fair value at January 1, $ (3.5) $ (6.3) Realized gain (loss) on derivative instruments 1.1 (6.9) Unrealized gain (loss) on derivative instruments (6.3) 31.6 Settlements (1.1) 6.9 Fair value at March 31, $ (9.8) $ 25.3 Total gain (loss) included in net loss attributable to changes in unrealized gain (loss) relating to financial assets and liabilities held as of March 31, $ (6.3) $ 31.6
Summary of the Company's Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost	The Company’s carrying and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost were as follows (in millions): March 31, 2021 December 31, 2020 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2022 Notes and 2023 Notes 1 $ 472.5 $ 470.1 $ 468.6 $ 471.9 2024 Secured Notes and 2025 Notes 2 $ 800.5 $ 740.2 $ 780.8 $ 739.6 Revolving credit facility 3 $ 115.5 $ 112.8 $ 108.0 $ 104.8 Shreveport terminal asset financing arrangement 3 $ 69.5 $ 67.9 $ — $ — Finance leases and other obligations 3 $ 5.5 $ 5.5 $ 6.0 $ 6.0

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Unit [Abstract]
Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit	The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Three Months Ended March 31, 2021 2020 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (146.1) $ (14.4) Less: General partner’s interest in net loss (2.9) (0.3) Net loss attributable to limited partners $ (143.2) $ (14.1) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 78,593,724 78,399,314 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.82) $ (0.18)

Segments and Related Informat_2

Segments and Related Information (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Schedule of Reportable Segment Information	Reportable segment information for the three months ended March 31, 2021 and 2020, is as follows (in millions): Three Months Ended March 31, 2021 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 380.1 $ 66.2 $ 154.0 $ — $ — $ 600.3 Inter-segment sales 3.5 — — — (3.5) — Total sales $ 383.6 $ 66.2 $ 154.0 $ — $ (3.5) $ 600.3 Adjusted EBITDA $ (2.2) $ 16.0 $ (2.0) $ (17.2) $ — $ (5.4) Reconciling items to net loss: Depreciation and amortization 16.9 3.4 8.6 2.0 — 30.9 LCM / LIFO gain (17.6) — (5.1) — — (22.7) Loss on impairment and disposal of assets 0.7 — — — — 0.7 Interest expense 2.3 0.1 0.2 31.6 — 34.2 Unrealized loss on derivatives 4.0 — 2.3 — — 6.3 RINs mark-to-market loss 51.7 — 23.3 — — 75.0 Other non-recurring expenses 2.5 Equity-based compensation and other items 13.6 Income tax expense 0.2 Net loss $ (146.1) Capital expenditures $ 27.4 $ 0.5 $ 4.3 $ — $ — $ 32.2 PP&E, net $ 398.8 $ 33.6 $ 457.9 $ 14.6 $ — $ 904.9 Three Months Ended March 31, 2020 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 492.8 $ 57.7 $ 142.1 $ — $ — $ 692.6 Inter-segment sales 4.1 0.1 — — (4.2) — Total sales $ 496.9 $ 57.8 $ 142.1 $ — $ (4.2) $ 692.6 Adjusted EBITDA $ 69.0 $ 10.6 $ 32.2 $ (20.0) $ — $ 91.8 Reconciling items to net loss: Depreciation and amortization 16.3 4.0 9.3 1.9 — 31.5 LCM / LIFO (gain) loss 53.9 (0.1) 12.7 — — 66.5 Loss on impairment and disposal of assets 0.1 1.4 — 4.5 — 6.0 Interest (benefit) expense (0.7) 0.1 (1.0) 30.9 — 29.3 Unrealized (gain) loss on derivatives (35.2) — 3.6 — — (31.6) RINs mark-to-market loss 7.1 — 1.0 — — 8.1 Other non-recurring income (1.2) Equity-based compensation and other items (2.9) Income tax expense 0.5 Net loss $ (14.4) Capital expenditures $ 14.2 $ 0.5 $ 2.8 $ 0.2 $ — $ 17.7 PP&E, net $ 429.9 $ 34.8 $ 478.6 $ 21.4 $ — $ 964.7
Schedule of Major Product Category Sales	The following table sets forth the major product category sales for the Company’s business segments for the three months ended March 31, 2021 and 2020 (dollars in millions): Three Months Ended March 31, 2021 2020 Specialty Products and Solutions: Lubricating oils $ 131.4 21.9 % $ 138.7 20.1 % Solvents 65.7 10.9 % 77.1 11.1 % Waxes 32.7 5.5 % 30.5 4.4 % Fuels, asphalt and other by-products 150.3 25.0 % 246.5 35.6 % Total $ 380.1 63.3 % $ 492.8 71.2 % Montana/Renewables: Gasoline $ 42.8 7.1 % $ 39.7 5.7 % Diesel 65.0 10.8 % 58.8 8.5 % Jet fuel 5.0 0.9 % 6.8 1.0 % Asphalt, heavy fuel oils and other 41.2 6.9 % 36.8 5.3 % Total $ 154.0 25.7 % $ 142.1 20.5 % Performance Brands: $ 66.2 11.0 % $ 57.7 8.3 % Consolidated sales $ 600.3 100.0 % $ 692.6 100.0 %

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Recurring Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Assets:
Total derivative assets	$ 0	$ 0
Derivative liabilities:
Total derivative liabilities	9.8	3.5
Fair Value, Measurements, Recurring
Assets:
Pension plan investments	34	34.4
Assets, Fair Value Disclosure	34	34.4
Derivative liabilities:
Total derivative liabilities	9.8	3.5
RINs Obligation	(215.1)	(129.4)
Precious metals lease	(8.8)	(7.9)
Liability Awards	(26.1)	(14.2)
Total recurring liabilities at fair value	(259.8)	(155)
Fair Value, Measurements, Recurring | Level 1
Assets:
Pension plan investments	34	34.4
Assets, Fair Value Disclosure	34	34.4
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	0	0
Precious metals lease	(8.8)	(7.9)
Liability Awards	(26.1)	(14.2)
Total recurring liabilities at fair value	(34.9)	(22.1)
Fair Value, Measurements, Recurring | Level 2
Assets:
Pension plan investments	0	0
Assets, Fair Value Disclosure	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	(215.1)	(129.4)
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(215.1)	(129.4)
Fair Value, Measurements, Recurring | Level 3
Assets:
Pension plan investments	0	0
Assets, Fair Value Disclosure	0	0
Derivative liabilities:
Total derivative liabilities	9.8	3.5
RINs Obligation	0	0
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(9.8)	(3.5)
WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Derivative liabilities:
Total derivative liabilities	0	(1.3)
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 1
Derivative liabilities:
Total derivative liabilities	0	0
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 2
Derivative liabilities:
Total derivative liabilities	0	0
WCS crude oil basis swaps | Fair Value, Measurements, Recurring | Level 3
Derivative liabilities:
Total derivative liabilities	0	(1.3)
Inventory Financing Obligations | Fair Value, Measurements, Recurring
Derivative liabilities:
Total derivative liabilities	9.8	2.2
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 1
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 2
Derivative liabilities:
Total derivative liabilities	0	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring | Level 3
Derivative liabilities:
Total derivative liabilities	$ 9.8	$ (2.2)

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Realized (gain) loss on derivative instruments	$ (5.2)	$ 38.5
Unrealized gain (loss) on derivative instruments	(6.3)	31.6
Total derivative liabilities	9.8
Total derivative assets	0
Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	9.8
Fair Value, Measurements, Recurring | Inventory Financing Obligations
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	9.8
WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Level 3
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Fair value at January 1,	(3.5)	(6.3)
Realized (gain) loss on derivative instruments	1.1	(6.9)
Unrealized gain (loss) on derivative instruments	(6.3)	31.6
Settlements	1.1	(6.9)
Fair value at June 30,	(9.8)	25.3
Total gain (loss) included in net loss attributable to changes in unrealized gain relating to financial assets and liabilities held as of June 30,	(6.3)	$ 31.6
Level 3 | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	9.8
Level 3 | Fair Value, Measurements, Recurring | Inventory Financing Obligations
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	9.8
Level 3 | WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring | Inventory Financing Obligations
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Fair Value, Inputs, Level 1 [Member] | WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Level 2 | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Level 2 | Fair Value, Measurements, Recurring | Inventory Financing Obligations
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0
Level 2 | WCS crude oil basis swaps | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	$ 0

Fair Value Measurements - Sum_3

Fair Value Measurements - Summary of the Company's Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	$ 69.5	$ 0
Fair Value, Inputs, Level 3 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Finance lease and other obligations	5.5	6
Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Finance lease and other obligations	5.5	6
Fair Value, Inputs, Level 1 [Member] | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	470.1	471.9
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	472.5	468.6
Level 2 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	740.2	739.6
Level 2 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	800.5	780.8
Revolving Credit Facility | Fair Value, Inputs, Level 3 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	67.9	0
Lines of Credit, Fair Value Disclosure	112.8	104.8
Revolving Credit Facility | Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	69.5	0
Lines of Credit, Fair Value Disclosure	$ 115.5	$ 108

Earnings Per Unit - Summary of

Earnings Per Unit - Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss	$ (2.9)	$ (0.3)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0.1
Continuing Operations
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss	$ (2.9)	$ (0.3)

Segments and Related Informat_3

Segments and Related Information - Schedule of Major Product Category Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Major product category sales
Sales	$ 600.3	$ 692.6
Adjusted EBITDA	(5.4)	91.8
Depreciation and amortization	30.9	31.5
Effect of LIFO liquidation and Inventory write-down	(22.7)	66.5
Asset Impairment Charges	0.7	6
Interest expense	34.2	29.3
Unrealized (gain) loss on derivatives	6.3	(31.6)
Other Nonrecurring (Income) Expense	2.5	(1.2)
Non-cash equity based compensation	13.6	(2.9)
Income tax expense from continuing operations	0.2	0.5
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ (146.1)	$ (14.4)
Product Concentration Risk [Member]
Major product category sales
Sales, percentage	100.00%	100.00%
Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 380.1	$ 492.8
Sales, percentage	63.30%	71.20%
Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 66.2	$ 57.7
Sales, percentage	11.00%	8.30%
Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 154	$ 142.1
Sales, percentage	25.70%	20.50%
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 131.4	$ 138.7
Sales, percentage	21.90%	20.10%
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 65.7	$ 77.1
Sales, percentage	10.90%	11.10%
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 32.7	$ 30.5
Sales, percentage	5.50%	4.40%
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 150.3	$ 246.5
Sales, percentage	25.00%	35.60%
Gasoline [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 42.8	$ 39.7
Sales, percentage	7.10%	5.70%
Diesel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 65	$ 58.8
Sales, percentage	10.80%	8.50%
Jet fuel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 5	$ 6.8
Sales, percentage	0.90%	1.00%
Oil and Gas, Refining and Marketing [Member]
Major product category sales
Sales	$ 600.3	$ 692.6
Oil and Gas, Refining and Marketing [Member] | Product Concentration Risk [Member]
Major product category sales
Sales	600.3	692.6
asphalt, heavy fuel oils and other | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 41.2	$ 36.8
Sales, percentage	6.90%	5.30%
Operating Segments [Member]
Major product category sales
Sales		$ (4.2)
Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 383.6	496.9
Adjusted EBITDA	(2.2)	69
Depreciation and amortization	16.9	16.3
Effect of LIFO liquidation and Inventory write-down	17.6	(53.9)
Asset Impairment Charges	0.7	0.1
Interest expense	2.3	(0.7)
Unrealized (gain) loss on derivatives	4	35.2
Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	66.2	57.8
Adjusted EBITDA	16	10.6
Depreciation and amortization	3.4	4
Effect of LIFO liquidation and Inventory write-down	0	0.1
Asset Impairment Charges	0	1.4
Interest expense		0.1
Interest Income, Other	(0.1)
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Corporate Segment [Member]
Major product category sales
Sales	0	0
Adjusted EBITDA	(17.2)	(20)
Depreciation and amortization	2	1.9
Effect of LIFO liquidation and Inventory write-down	0	0
Asset Impairment Charges	0	4.5
Interest expense	31.6	30.9
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Montana/Renewables
Major product category sales
Sales	154	142.1
Adjusted EBITDA	(2)	32.2
Depreciation and amortization	8.6	9.3
Effect of LIFO liquidation and Inventory write-down	5.1	(12.7)
Asset Impairment Charges	0	0
Interest expense		(1)
Interest Income, Other	(0.2)
Unrealized (gain) loss on derivatives	2.3	(3.6)
Eliminations [Member]
Major product category sales
Sales	(3.5)
Adjusted EBITDA	0	0
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Asset Impairment Charges	0	0
Interest expense	0	0
Unrealized (gain) loss on derivatives	0	0
External Customers [Member]
Major product category sales
Sales	600.3	692.6
External Customers [Member] | Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	380.1	492.8
External Customers [Member] | Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	66.2	57.7
External Customers [Member] | Operating Segments [Member] | Corporate Segment [Member]
Major product category sales
Sales	0	0
External Customers [Member] | Operating Segments [Member] | Montana/Renewables
Major product category sales
Sales	154	142.1
External Customers [Member] | Eliminations [Member]
Major product category sales
Sales	0	0
Eliminations [Member]
Major product category sales
Sales	0	0
Eliminations [Member] | Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	3.5	4.1
Eliminations [Member] | Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	0	0.1
Eliminations [Member] | Operating Segments [Member] | Corporate Segment [Member]
Major product category sales
Sales	0	0
Eliminations [Member] | Operating Segments [Member] | Montana/Renewables
Major product category sales
Sales	0	0
Eliminations [Member] | Eliminations [Member]
Major product category sales
Sales	$ (3.5)	$ (4.2)

Description of the Business

Description of the Business	3 Months Ended
	Mar. 31, 2021
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. Its common units are listed on the Nasdaq Global Select Market under the ticker symbol “CLMT.” The general partner of the Company is Calumet GP, LLC, a Delaware limited liability company. As of March 31, 2021, the Company h ad 78,670,654 limi ted partner common units and 1,605,522 gen eral partner equivalent units outstanding. The general partner owns 2% of the Company and all of the incentive distribution rights (as defined in the Company’s partnership agreement), while the remaining 98% is owned by limited partners. The general partner employs the Company’s employees and the Company reimburses the general partner for certain of its expenses. The Company manufactures, formulates, and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. Calumet is headquartered in Indianapolis, Indiana and operates twelve facilities throughout North America. The unaudited condensed consolidated financial statements of the Company as of March 31, 2021 and for the three months ended March 31, 2021 and 2020, included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) in the U.S. have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the interim periods presented. All adjustments are of a normal nature, unless otherwise disclosed. The results of operations for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2020 Annual Report on Form 10-K.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Reclassifications Certain amounts in the prior years’ unaudited condensed consolidated financial statements have been reclassified to conform to the current year presentation. Renewable Identification Numbers (“RINs”) Obligation The Company’s RINs obligation (“RINs Obligation”) is an estimated provision for the future purchase of RINs in order to satisfy the U.S. Environmental Protection Agency’s (“EPA”) requirement to blend renewable fuels into certain transportation fuel products pursuant to the Renewable Fuel Standard (“RFS”). A RIN is a 38-character number assigned to each physical gallon of renewable fuel produced in or imported into the United States. The EPA sets annual quotas for the percentage of renewable fuels that must be blended into transportation fuels consumed in the U.S. and, as a producer of motor fuels from petroleum, the Company is subject to those quotas. Compliance is demonstrated by tendering RINs to the EPA documenting that blending has been accomplished. To the extent the Company is unable to physically blend renewable fuels to satisfy the EPA requirement, it may purchase RINs in the open market to satisfy the annual quota. The Company accounts for its current period RINs obligation by multiplying the quantity of RINs shortage (based on actual results) by the period end RINs spot price, which is recorded as a RINs obligation liability in the condensed consolidated balance sheets. This current period liability is revalued at the end of each subsequent accounting period, which produces non-cash mark-to-market adjustments that are reflected in cost of sales in the unaudited condensed consolidated statements of operations (with the exception of RINs for compliance year 2019 related to the San Antonio refinery, which amount is reflected in other operating expense in the unaudited condensed consolidated statements of operations). RINs generated by blending in excess of the EPA percentages may be sold or held to offset future RINs Obligations. Any RINs sales are recorded in cost of sales in the unaudited condensed consolidated statements of operations. The liabilities associated with the Company’s RINs Obligation are considered recurring fair value measurements. Please read Note 7 - “Commitments and Contingencies” for further information on the Company’s RINs Obligation.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, Revenue from Contracts with Customers , the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company is engaged in the production and marketing of hydrocarbon based specialty products including lubricating oils, solvents, waxes, and other specialty products. The Company is also engaged in the production of fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, heavy fuel oils, and other fuels products. The Company also blends, packages and markets high-performance branded specialty products through its Royal Purple, Bel-Ray, and TruFuel brands. 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. 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. 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. Contract Balances Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606. The Company’s receivables, net of allowance for expected credit losses from contracts with customers as of March 31, 2021 and December 31, 2020 were $198.6 million and $152.4 million, respectively. Transaction Price Allocated to Remaining Performance Obligations The Company’s product sales are short-term in nature with a contract term of one year or less. The Company has utilized the practical expedient in ASC 606-10-50-14 exempting the Company from disclosure of the transaction price allocated to remaining performance obligations if the performance obligation is part of a contract that has an original expected duration of one year or less. Additionally, each unit of product generally represents a separate performance obligation; therefore, future volumes are wholly unsatisfied and disclosure of the transaction price allocated to remaining performance obligations is not required.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Inventories	Inventories The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. An actual valuation of inventory under the LIFO method can be made only at the end of each year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs and are subject to the final year-end LIFO inventory valuation. In certain circumstances, the Company may decide not to replenish inventory for certain products or product lines during an interim period, in which case, the Company may record interim LIFO adjustments during that period. During the three months ended March 31, 2021 and 2020 , the Company recorded no activity (exclusive of lower of cost or market (“LCM”) adjustments) in cost of sales in the unaudited condensed consolidated statements of operations due to the permanent liquidation of inventory layers. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the LCM value. The replacement cost of these inventories, based on current market values, would have been $20.9 million higher and $6.7 million lower as of March 31, 2021 and December 31, 2020, respectively. On March 31, 2017 and June 19, 2017, the Company sold inventory comprised of crude oil and refined products to Macquarie Energy North America Trading Inc. (“Macquarie”) under Supply and Offtake Agreements as described in Note 8 - “Inventory Financing Agreements” related to the Great Falls and Shreveport refineries, respectively. Inventories consist of the following (in millions): March 31, 2021 December 31, 2020 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 51.7 $ 12.0 $ 63.7 $ 30.8 $ 11.5 $ 42.3 Work in process 28.4 29.1 57.5 31.8 27.4 59.2 Finished goods 103.8 32.8 136.6 114.0 39.4 153.4 $ 183.9 $ 73.9 $ 257.8 $ 176.6 $ 78.3 $ 254.9 (1) Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 8 - “Inventory Financing Agreements” for further information. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of sales in years that inventory volumes decline as the result of charging cost of sales with LIFO inventory costs generated in prior periods. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior peri ods. During the three months ended March 31, 2021, the Company recorded a decrease in cost of sales in the unaudited condensed consolidated statements of operations of $22.7 million due to the sale of inventory previously adjusted through the LCM valuation. During the three months ended March 31, 2020, the Company recorded an increase in cost of sales in the unaudited condensed consolidated statements of operations of $66.3 million as a result of declining market prices.

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	Leases The Company has various operating and finance leases primarily for the use of land, storage tanks, railcars, equipment, precious metals and office facilities that have remaining lease terms of greater than one year to 14 years, some of which include options to extend the lease for up to 34 years, and others of which include options to terminate the lease within one year. Supplemental balance sheet information related to the Company’s leases as of March 31, 2021 and December 31, 2020, were as follows (in millions): March 31, 2021 December 31, 2020 Assets: Classification: Operating lease assets Other noncurrent assets, net (1) $ 77.7 $ 85.8 Finance lease assets Property, plant and equipment, net (2) 3.8 4.0 Total leased assets $ 81.5 $ 89.8 Liabilities: Current Operating Other current liabilities (1) $ 35.0 $ 41.4 Finance Current portion of long-term debt 0.6 0.6 Non-current Operating Other long-term liabilities (1) 43.3 44.8 Finance Long-term debt, less current portion 3.0 3.1 Total lease liabilities $ 81.9 $ 89.9 (1) In the first quarter of 2021, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximat ely $2.6 million. (2) Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $3.4 million as of March 31, 2021 and December 31, 2020, respectively. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The components of lease expense related to the Company’s leases for the three months ended March 31, 2021 and 2020 were as follows (in millions). Three Months Ended March 31, Lease Costs: Classification: 2021 2020 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 11.8 $ 16.6 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 1.8 2.7 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 3.7 0.9 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.1 Interest on lease liabilities Interest expense 0.1 0.1 Total lease cost $ 17.6 $ 20.4 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. (2) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit. As of March 31, 2021, 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 $ 34.5 $ 0.6 $ 35.1 2022 16.5 0.9 17.4 2023 13.0 0.9 13.9 2024 9.4 0.9 10.3 2025 6.8 0.5 7.3 Thereafter 10.0 0.6 10.6 Total $ 90.2 $ 4.4 $ 94.6 Less: Interest 11.9 0.8 12.7 Present value of lease liabilities $ 78.3 $ 3.6 $ 81.9 Less obligations due within one year 35.0 0.6 35.6 Long-term lease obligation $ 43.3 $ 3.0 $ 46.3 (1) As of March 31, 2021, the Company’s operating lease payment s included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2021. (2) As of March 31, 2021, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2021. Weighted-Average Lease Term and Discount Rate The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases were as follows: March 31, 2021 December 31, 2020 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 3.8 3.8 Finance leases 5.2 5.4 Weighted-average discount rate: Operating leases 7.2 % 7.3 % Finance leases 8.3 % 8.3 %

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies From time to time, the Company is a party to certain claims and litigation incidental to its business, including claims made by various taxation and regulatory authorities, such as the Internal Revenue Service, the EPA and the U.S. Occupational Safety and Health Administration (“OSHA”), as well as various state environmental regulatory bodies and state and local departments of revenue, as the result of audits or reviews of the Company’s business. In addition, the Company has property, business interruption, general liability and various other insurance policies that may result in certain losses or expenditures being reimbursed to the Company. Environmental The Company conducts crude oil and specialty hydrocarbon refining, blending and terminal operations and such activities are subject to stringent federal, regional, state and local laws and regulations governing worker health and safety, the discharge of materials into the environment and environmental protection. These laws and regulations impose obligations that are applicable to the Company’s operations, such as requiring the acquisition of permits to conduct regulated activities, restricting the manner in which the Company may release materials into the environment, requiring remedial activities or capital expenditures to mitigate pollution from former or current operations, requiring the application of specific health and safety criteria addressing worker protection and imposing substantial liabilities for pollution resulting from its operations. Failure to comply with these laws and regulations may result in the assessment of sanctions, including administrative, civil and criminal penalties; the imposition of investigatory, remedial or corrective action obligations or the incurrence of capital expenditures; the occurrence of delays in the permitting, development or expansion of projects and the issuance of injunctive relief limiting or prohibiting Company activities. Moreover, certain of these laws impose joint and several, strict liability for costs required to remediate and restore sites where petroleum hydrocarbons, wastes or other materials have been released or disposed. In addition, new laws and regulations, new interpretations of existing laws and regulations, increased governmental enforcement or other developments, some of which legal requirements are discussed below, could significantly increase the Company’s operational or compliance expenditures. Remediation of subsurface contamination is in process at certain of the Company’s refinery sites and is being overseen by the appropriate state agencies. Based on current investigative and remedial activities, the Company believes that the soil and groundwater contamination at these refineries can be controlled or remediated without having a material adverse effect on the Company’s financial condition. However, such costs are often unpredictable and, therefore, there can be no assurance that the future costs will not become material. Renewable Identification Numbers Obligation The RFS allows small refineries to apply at any time for a Small Refinery Exemption (“SRE”) from the renewable blending requirements. The EPA has not acted on 2019 and 2020 SRE applications and has extended the compliance deadlines for those years which are not yet current. On January 19, 2021, the Company filed a lawsuit against Mr. Andrew Wheeler, Administrator of the EPA, in federal court in the Western District of Louisiana and in the District of Montana seeking an order that the EPA cannot enforce the RINs compliance deadline until the EPA has taken action on the Company’s hardship exemption applications. The lawsuits are currently pending. The Company continues to anticipate that RFS compliance may continue to result in a significant expense for the Specialty Products and Solutions and Montana/Renewables segments. If legal or regulatory changes occur that have the effect of increasing the RINs Obligation, increasing the market price of RINs, or eliminating or narrowing the availability of SRE, the Company could be required to purchase additional RINs in the open market, which may materially increase the costs related to RFS compliance and could have a material adverse effect on the results of operations and liquidity. As of March 31, 2021 and December 31, 2020, the Company had a RINs Obligation recorded on the condensed consolidated balance sheets of $215.1 million and $129.4 million, respectively. Please read Note 3 - “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, as amended, and similar state statutes require the Company to maintain information about hazardous materials used or produced in the Company’s operations and provide this information to employees, contractors, state and local government authorities and customers. The Company maintains safety and training programs as part of its ongoing efforts to promote compliance with applicable laws and regulations. The Company conducts periodic audits of process safety management systems at each of its locations subject to this standard. The Company’s compliance with applicable health and safety laws and regulations has required, and continues to require, substantial expenditures. Changes in occupational safety and health laws and regulations or a finding of non-compliance with current laws and regulations could result in additional capital expenditures or operating expenses, as well as civil penalties and, in the event of a serious injury or fatality, criminal charges. Other Matters, Claims and Legal Proceedings The Company is subject to matters, claims and litigation incidental to its business. The Company has recorded accruals with respect to certain of its matters, claims and litigation where appropriate, that are reflected in the unaudited condensed consolidated financial statements but are not individually considered material. For other matters, claims and litigation, the Company has not recorded accruals because it has not yet determined that a loss is probable or because the amount of loss cannot be reasonably estimated. While the ultimate outcome of matters, claims and litigation currently pending cannot be determined, the Company currently does not expect these outcomes, individually or in the aggregate (including matters for which the Company has recorded accruals), to have a material adverse effect on its financial position, results of operations or cash flows. The outcome of any matter, claim or litigation is inherently uncertain, however, and if decided adversely to the Company, or if the Company determines that settlement of particular litigation is appropriate, the Company may be subject to liability that could have a material adverse effect on its financial position, results of operations or cash flows. Standby Letters of Credit The Company has agreements with various financial institutions for standby letters of credit, which have been issued primarily to vendors. As of March 31, 2021 and December 31, 2020, the Company had outstanding standby letters of credit of $17.4 million and $23.7 million, respectively, under its senior secured revolving credit facility (the “revolving credit facility”). Please read Note 9 - “Long-Term Debt” for additional information regarding the Company’s revolving credit facility. At March 31, 2021 and December 31, 2020, the maximum amount of letters of credit the Company could issue under its revolving credit facility was subject to borrowing base limitations, with a maximum letter of credit sublimit equal to $300.0 million, which may be increased with the consent of the Agent (as defined in the Credit Agreement) to 90% of revolver commitments then in effect ($600.0 million at March 31, 2021 and December 31, 2020). 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. This agreement is for seven years. As of March 31, 2021, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2021 $ 2.6 2022 3.9 2023 3.9 2024 4.0 2025 4.0 Thereafter 6.0 Total (1) $ 24.4 (1) As of March 31, 2021, the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.

Inventory Financing Agreement

Inventory Financing Agreement	3 Months Ended
	Mar. 31, 2021
Other Commitments [Abstract]
Inventory Financing Agreement	Inventory Financing Agreements The Company entered into several agreements with Macquarie to support the operations of the Great Falls refinery and the Shreveport refinery (as amended, the “Supply and Offtake Agreements”), which each have an expiration date of 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. While title to certain inventories will reside with Macquarie, the Supply and Offtake Agreements are accounted for by the Company similar to a product financing arrangement; therefore, the inventories sold to Macquarie will continue to be included in the Company’s condensed consolidated balance sheets until processed and sold to a third party. For the three months ended March 31, 2021 and 2020, the Company incurred an expense of $1.4 million and received a $1.8 million benefit, respectively, for financing costs related to the Supply and Offtake Agreements, which are included in interest expense in the Company’s unaudited condensed consolidated statements of operations. The Company has provided cash collateral of $13.8 million rel ated to the initial purchase of the Great Falls and Shreveport inventory to cover credit risk for future crude oil deliveries and potential liquidation risk if Macquarie exercises its rights and sells the inventory to third parties. The collateral was recorded as a reduction to the obligations. The Supply and Offtake Agreements also include a deferred payment arrangement (“Deferred Payment Arrangement”) whereby the Company can defer payments on just-in-time crude oil purchases from Macquarie owed under the agreements up to the value of the collateral provided (up to 90% of the collateral inventory). The deferred amounts under the Deferred Payment Arrangement bear interest at a rate equal to the London Interbank Offered Rate (“LIBOR”) plus 3.25% per annum for both Shreveport and Great Falls. Amounts outstanding under the Deferred Payment Arrangement are included in obligations under inventory financing agreements in the Company’s condensed consolidated balance sheets. Changes in the amount outstanding under the Deferred Payment Arrangement are included within cash flows from financing activities in the Company’s unaudited condensed consolidated statements of cash flows. As of March 31, 2021 and December 31, 2020, the Company had $21.4 million and $15.0 million of deferred payments outstanding, respectively. In addition to the Deferred Payment Arrangement, Macquarie has advanced the Company an additional $5.0 million

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following (in millions): March 31, 2021 December 31, 2020 Borrowings under third amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2023, weighted average interest rates of 2.3% and 2.4% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. $ 115.5 $ 108.0 Borrowings under the 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.3% and 8.1% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. (1) 150.5 150.6 Borrowings under the 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.2% and 8.1% for the three months ended March 31, 2021 and the year ended December 31, 2020, 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 three months ended March 31, 2021 and the year ended December 31, 2020. 200.0 200.0 Borrowings under the 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.5% and 11.3% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. 550.0 550.0 Shreveport terminal asset financing arrangement 69.5 — Other 1.9 2.3 Finance lease obligations, at various interest rates, interest and principal payments monthly through January 2027 3.6 3.7 Less unamortized debt issuance costs (2) (13.9) (14.2) Less unamortized discounts (5.6) (3.1) Total debt $ 1,396.5 $ 1,322.3 Less current portion of long-term debt 157.2 2.9 Total long-term debt $ 1,239.3 $ 1,319.4 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.5 million and $0.6 million as of March 31, 2021 and December 31, 2020, 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 $21.6 million and $20.5 million at March 31, 2021 and December 31, 2020, respectively. Senior Notes The indentures governing the 7.625% Senior Notes due 2022 (“2022 Notes”), the 7.75% Senior Notes due 2023 (“2023 Notes”), the 9.25% Senior Secured First Lien Notes due 2024 (“2024 Secured Notes”) and the 11.00% Senior Notes due 2025 (“2025 Notes”) and, together with the 2022 Notes, 2023 Notes and 2024 Secured Notes, the “Senior Notes” contain covenants that, among other things, restrict the Company’s ability and the ability of certain of the Company’s subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Company’s common units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (vii) consolidate, merge or transfer all or substantially all of the Company’s assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. These covenants are subject to important exceptions and qualifications. At any time when the Senior Notes are rated investment grade by either Moody’s Investors Service, Inc. (“Moody’s”) or S&P Global Ratings (“S&P”) and no Default or Event of Default, each as defined in the indentures governing the Senior Notes, has occurred and is continuing, many of these covenants will be suspended. As of March 31, 2021, the Company’s Fixed Charge Coverage Ratio (as defined in the indentures governing the Senior Notes) was 0.9x. As of March 31, 2021, the Company was in compliance with all covenants under the indentures governing the Senior Notes. Third Amended and Restated Senior Secured Revolving Credit Facility On February 23, 2018, the Company entered into the Third Amended and Restated Credit Agreement (as amended, the “Credit Agreement”) governing its senior secured revolving credit facility maturing in February 2023, which provides maximum availability of credit under the revolving credit facility of $600.0 million, subject to borrowing base limitations, and includes a $500.0 million incremental uncommitted expansion feature. Lenders under the revolving credit facility have a first priority lien on, among other things, the Company’s accounts receivable and inventory and substantially all of its cash (collectively, the “Credit Agreement Collateral”). In September 2019, the borrowing base was expanded by $99.6 million by adding the fixed assets of the Company’s Great Falls, MT refinery as collateral under the Credit Agreement. The $99.6 million expansion amortizes to zero on a straight-line basis over ten quarters starting in the first quarter of 2020. The borrowing capacity at March 31, 2021, under the revolving credit facility was approximatel y $307.9 million. A s of March 31, 2021, the Comp any had $115.5 million of outstanding borrowings under the revolving credit facility and outstanding standby letters of credit of $17.4 million, l eaving approximately $175.0 million of unused capacity. The revolving credit facility contains various covenants that limit, among other things, the Company’s ability to: incur indebtedness; grant liens; dispose of certain assets; make certain acquisitions and investments; redeem or prepay other debt or make other restricted payments such as distributions to unitholders; enter into transactions with affiliates; and enter into a merger, consolidation or sale of assets. Further, the revolving credit facility contains one springing financial covenant which provides that only if the Company’s availability to borrow loans under the revolving credit facility falls below the greater of (i) 10% 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. As of March 31, 2021, the Company was in compliance with all covenants under the revolving credit facility. Maturities of Long-Term Debt As of March 31, 2021, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2021 $ 7.0 2022 157.4 2023 448.5 2024 208.7 2025 559.2 Thereafter 34.7 Total $ 1,415.5

Subsequent Events (Notes)

Subsequent Events (Notes)	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Subsequent EventsAs of April 30, 2021, the fair value of the Company’s derivatives have increased by approximately $4.2 million subsequent to March 31, 2021

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Inventory Financing [Policy Text Block]	While title to certain inventories will reside with Macquarie, the Supply and Offtake Agreements are accounted for by the Company similar to a product financing arrangement; therefore, the inventories sold to Macquarie will continue to be included in the Company’s condensed consolidated balance sheets until processed and sold to a third party.
Basis of Accounting	The unaudited condensed consolidated financial statements of the Company as of March 31, 2021 and for the three months ended March 31, 2021 and 2020, included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) in the U.S. have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the following disclosures are adequate to make the information presented not misleading. The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. These unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the results of operations for the interim periods presented. All adjustments are of a normal nature, unless otherwise disclosed.
Revenue from Contract with Customer [Policy Text Block]	Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, Revenue from Contracts with Customers, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.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 assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities.Shipping and handling costs are deemed to be fulfillment activities rather than a separate distinct performance obligation.The Company may incur incremental costs to obtain a sales contract, which under ASC 606 should be capitalized and amortized over the life of the contract. The Company has elected to apply the practical expedient in ASC 340-40-50-5 allowing the Company to expense these costs since the contracts are short-term in nature with a contract term of one year or less.Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606.
Inventories	An actual valuation of inventory under the LIFO method can be made only at the end of each year based on the inventory levels and costs at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and costs and are subject to the final year-end LIFO inventory valuation. In certain circumstances, the Company may decide not to replenish inventory for certain products or product lines during an interim period, in which case, the Company may record interim LIFO adjustments during that period.Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the LCM value.
Derivatives	The Company is exposed to price risks due to fluctuations in the price of crude oil, refined products, natural gas and precious metals. The Company uses various strategies to reduce its exposure to commodity price risk. The strategies to reduce the Company’s risk utilize both physical forward contracts and financially settled derivative instruments, such as swaps, collars, options and futures, to attempt to reduce the Company’s exposure with respect to: • crude oil purchases and sales; • fuel product sales and purchases; • natural gas purchases; • precious metals purchases; and • fluctuations in the value of crude oil between geographic regions and between the different types of crude oil such as New York Mercantile Exchange West Texas Intermediate (“NYMEX WTI”), Light Louisiana Sweet, Western Canadian Select (“WCS”), WTI Midland, Mixed Sweet Blend, Magellan East Houston and ICE Brent. The Company manages its exposure to commodity markets, credit, volumetric and liquidity risks to manage its costs and volatility of cash flows as conditions warrant or opportunities become available. These risks may be managed in a variety of ways that may include the use of derivative instruments. Derivative instruments may be used for the purpose of mitigating risks associated with an asset, liability and anticipated future transactions and the changes in fair value of the Company’s derivative instruments will affect its earnings and cash flows; however, such changes should be offset by price or rate changes related to the underlying commodity or financial transaction that is part of the risk management strategy. The Company does not speculate with derivative instruments or other contractual arrangements that are not associated with its business objectives. Speculation is defined as increasing the Company’s natural position above the maximum position of its physical assets or trading in commodities, currencies or other risk bearing assets that are not associated with the Company’s business activities and objectives. The Company’s positions are monitored routinely by a risk management committee to ensure compliance with its stated risk management policy and documented risk management strategies. All strategies are reviewed on an ongoing basis by the Company’s risk management committee, which will add, remove or revise strategies in anticipation of changes in market conditions and/or its risk profiles. Such changes in strategies are to position the Company in relation to its risk exposures in an attempt to capture market opportunities as they arise. The Company is obligated to repurchase crude oil and refined products from Macquarie at the termination of the Supply and Offtake Agreements in certain scenarios. The Company has determined that the redemption feature on the initially recognized liability related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for these embedded derivatives at fair value with changes in the fair value, if any, recorded in Gain (loss) on derivative instruments in the Company’s unaudited condensed consolidated statements of operations.
Fair Value Measurement	In accordance with ASC 820, the Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. 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 unaudited condensed consolidated financial statements. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property, plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements.
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 maker (“CODM”). Effective January 1, 2021, the Company reorganized its business segments as a result of a change in how the CODM allocates resources, makes operating decisions and assesses the performance of its business. As a result, as of January 1, 2021, the Company’s operations are managed by the CODM using the following reportable segments: • Specialty Products and Solutions. The Specialty Products and Solutions segment consists of our customer-focused solutions and formulations businesses, covering multiple specialty product lines, anchored by our unique integrated complex in North West Louisiana. • Montana/Renewables. The Montana/Renewables segment is composed of our Great Falls refinery and dual-train energy transition project. • Performance Brands. The Performance Brands segment includes our fast-growing portfolio of high-quality, high-performing brands. • Corporate. The Corporate segment primarily consists of general and administrative expenses not allocated to the Montana/Renewables, Specialty Products and Solutions, or Performance Brands segments. Segment information presented herein reflects the impact of this reorganization for all periods presented. During the first quarter of 2021, the CODM changed the definition and calculation of Adjusted EBITDA to exclude RINs mark-to-market adjustments (see item (j) below). The Company’s RINs liability is calculated by multiplying the RINs shortage (based on actual results) by the period end spot price and is subsequently revalued as of the last day of each accounting period. The resulting non-cash adjustments are included in cost of sales in the statement of operations, with the exception of RINs for the 2019 compliance year related to the San Antonio refinery, which are included in other operating expense. The Company believes that this revised definition and calculation better reflects the performance of the Company’s business segments including cash flows because it excludes these non-cash fluctuations. Adjusted EBITDA has been revised for all periods presented to consistently reflect this change. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 2 - “Summary of Significant Accounting Policies,” of the Company’s 2020 Annual Report on Form 10-K, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for inter-segment sales and transfers using market-based transfer pricing. The Company will periodically refine its expense allocation methodology for its segment reporting as more specific information becomes available and the industry or market changes. In addition, the accounting policies of the reporting segments for shipping and handling costs, which are primarily costs paid to third-party shippers for transporting products to customers, are the same as that described in this report in Note 2 - “Change in Accounting Policy.” 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) amortization of turnaround costs; (h) LCM inventory adjustments; (i) the impact of liquidation of inventory layers calculated using the LIFO method; (j) RINs mark-to-market adjustments; and (k) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense.

Revenue Recognition Shipping an

Revenue Recognition Shipping and Handling (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Revenue from Contract with Customer [Policy Text Block]	Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, Revenue from Contracts with Customers, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.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 assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities.Shipping and handling costs are deemed to be fulfillment activities rather than a separate distinct performance obligation.The Company may incur incremental costs to obtain a sales contract, which under ASC 606 should be capitalized and amortized over the life of the contract. The Company has elected to apply the practical expedient in ASC 340-40-50-5 allowing the Company to expense these costs since the contracts are short-term in nature with a contract term of one year or less.Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606.

Leases (Policies)

Leases (Policies)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Lease, Practical Expedients, Package [true false]	true
Short-term Leases [Policy Text Block]	The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets.

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in millions): March 31, 2021 December 31, 2020 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 51.7 $ 12.0 $ 63.7 $ 30.8 $ 11.5 $ 42.3 Work in process 28.4 29.1 57.5 31.8 27.4 59.2 Finished goods 103.8 32.8 136.6 114.0 39.4 153.4 $ 183.9 $ 73.9 $ 257.8 $ 176.6 $ 78.3 $ 254.9 (1) Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 8 - “Inventory Financing Agreements” for further information.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
Leases, Weighted Average Lease Term and Discount Rate [Table Text Block]	The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases were as follows: March 31, 2021 December 31, 2020 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 3.8 3.8 Finance leases 5.2 5.4 Weighted-average discount rate: Operating leases 7.2 % 7.3 % Finance leases 8.3 % 8.3 %
Leases - Maturity of Lease Liabilities [Table Text Block]	As of March 31, 2021, 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 $ 34.5 $ 0.6 $ 35.1 2022 16.5 0.9 17.4 2023 13.0 0.9 13.9 2024 9.4 0.9 10.3 2025 6.8 0.5 7.3 Thereafter 10.0 0.6 10.6 Total $ 90.2 $ 4.4 $ 94.6 Less: Interest 11.9 0.8 12.7 Present value of lease liabilities $ 78.3 $ 3.6 $ 81.9 Less obligations due within one year 35.0 0.6 35.6 Long-term lease obligation $ 43.3 $ 3.0 $ 46.3 (1) As of March 31, 2021, the Company’s operating lease payment s included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2021. (2) As of March 31, 2021, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2021.
Lease, Schedule of Lease Assets and Liabilities [Table Text Block]	Supplemental balance sheet information related to the Company’s leases as of March 31, 2021 and December 31, 2020, were as follows (in millions): March 31, 2021 December 31, 2020 Assets: Classification: Operating lease assets Other noncurrent assets, net (1) $ 77.7 $ 85.8 Finance lease assets Property, plant and equipment, net (2) 3.8 4.0 Total leased assets $ 81.5 $ 89.8 Liabilities: Current Operating Other current liabilities (1) $ 35.0 $ 41.4 Finance Current portion of long-term debt 0.6 0.6 Non-current Operating Other long-term liabilities (1) 43.3 44.8 Finance Long-term debt, less current portion 3.0 3.1 Total lease liabilities $ 81.9 $ 89.9 (1) In the first quarter of 2021, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximat ely $2.6 million. (2) Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $3.4 million as of March 31, 2021 and December 31, 2020, respectively.
Lease, Cost [Table Text Block]	The components of lease expense related to the Company’s leases for the three months ended March 31, 2021 and 2020 were as follows (in millions). Three Months Ended March 31, Lease Costs: Classification: 2021 2020 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 11.8 $ 16.6 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 1.8 2.7 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 3.7 0.9 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.1 Interest on lease liabilities Interest expense 0.1 0.1 Total lease cost $ 17.6 $ 20.4 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. (2) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Instrument [Line Items]
Summary of Long-Term Debt	Long-term debt consisted of the following (in millions): March 31, 2021 December 31, 2020 Borrowings under third amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2023, weighted average interest rates of 2.3% and 2.4% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. $ 115.5 $ 108.0 Borrowings under the 2022 Notes, interest at a fixed rate of 7.625%, interest payments semiannually, borrowings due January 2022, effective interest rate of 8.3% and 8.1% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. (1) 150.5 150.6 Borrowings under the 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.2% and 8.1% for the three months ended March 31, 2021 and the year ended December 31, 2020, 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 three months ended March 31, 2021 and the year ended December 31, 2020. 200.0 200.0 Borrowings under the 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.5% and 11.3% for the three months ended March 31, 2021 and the year ended December 31, 2020, respectively. 550.0 550.0 Shreveport terminal asset financing arrangement 69.5 — Other 1.9 2.3 Finance lease obligations, at various interest rates, interest and principal payments monthly through January 2027 3.6 3.7 Less unamortized debt issuance costs (2) (13.9) (14.2) Less unamortized discounts (5.6) (3.1) Total debt $ 1,396.5 $ 1,322.3 Less current portion of long-term debt 157.2 2.9 Total long-term debt $ 1,239.3 $ 1,319.4 (1) The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.5 million and $0.6 million as of March 31, 2021 and December 31, 2020, 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 $21.6 million and $20.5 million at March 31, 2021 and December 31, 2020, respectively.
Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations	As of March 31, 2021, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2021 $ 7.0 2022 157.4 2023 448.5 2024 208.7 2025 559.2 Thereafter 34.7 Total $ 1,415.5

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2021
Derivative [Line Items]
Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Assets	The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative assets in the Company’s condensed consolidated balance sheets (in millions): March 31, 2021 December 31, 2020 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented Derivative instruments not designated as hedges: Montana/Renewables segment: WCS crude oil basis swaps Other current assets $ — $ — $ — $ 0.4 $ (0.4) $ — Total derivative instruments $ — $ — $ — $ 0.4 $ (0.4) $ —
Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities	The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative liabilities in the Company’s condensed consolidated balance sheets (in millions): March 31, 2021 December 31, 2020 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Liabilities Presented Derivative instruments not designated as hedges: Specialty Products and Solutions segment: Inventory financing obligation Obligations under inventory financing agreements $ (6.3) $ — $ (6.3) $ (1.1) $ — $ (1.1) Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements $ (3.5) $ — $ (3.5) $ (1.1) $ — $ (1.1) WCS crude oil basis swaps Other current liabilities — — — (1.7) 0.4 (1.3) Total derivative instruments $ (9.8) $ — $ (9.8) $ (3.9) $ 0.4 $ (3.5)
Commodity Contract | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Schedule of Derivative Instruments	The Company recorded the following gains (losses) in its unaudited condensed consolidated statements of operations for the three months ended March 31, 2021 and 2020, related to its derivative instruments not designated as hedges (in millions): Type of Derivative Amount of Realized Gain (Loss) Recognized in Gain on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2021 2020 2021 2020 Specialty Products and Solutions segment: Inventory financing obligation $ — $ — $ (5.2) $ 8.5 Natural gas swaps — (0.1) — (0.3) Crack spread swaps — 7.0 — 27.1 Montana/Renewables segment: Inventory financing obligation — — (2.4) 2.5 WCS crude oil basis swaps 1.1 — 1.3 (6.2) Total $ 1.1 $ 6.9 $ (6.3) $ 31.6
WCS crude oil basis swaps | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2021, the Company had no outstanding derivative contracts.

Description of the Business - N

Description of the Business - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Limited Partner
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding	78,670,654	77,560,355
General Partner [Member]
Capital Unit [Line Items]
General Partners' Capital Account, Units Outstanding	1,605,522
CLMT General Partner [Member] | General Partner [Member]
Capital Unit [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	2.00%
CLMT Limited Partner [Member] | Limited Partner
Capital Unit [Line Items]
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest	98.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	$ 0.7	$ 6
Accounts Receivable, after Allowance for Credit Loss	198.6		$ 152.4
Operating Segments [Member] | Corporate Segment [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	0	4.5
Operating Segments [Member] | Specialty Product [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	0.7	0.1
Operating Segments [Member] | Fuel Product [Member]
Property, Plant and Equipment [Line Items]
Loss on impairment and disposal of assets	$ 0	$ 1.4

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Sales by major source	$ 600.3	$ 692.6
Total Sales
Disaggregation of Revenue [Line Items]
Sales by major source	$ 600.3	$ 692.6

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory method	last-in, first-out (“LIFO”)
Replacement cost under stated LIFO value	$ 20.9		$ (6.7)
Lower of cost or market inventory adjustment	$ 22.7	$ 66.3
Effect of LIFO Inventory Liquidation on Income		$ 0

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions		Mar. 31, 2021	Dec. 31, 2020
Inventories
Raw materials		$ 63.7	$ 42.3
Work in process		57.5	59.2
Finished goods		136.6	153.4
Total Inventories		257.8	254.9
Titled Inventory
Inventories
Raw materials		51.7	30.8
Work in process		28.4	31.8
Finished goods		103.8	114
Total Inventories		183.9	176.6
Supply&Offtake Agreements
Inventories
Raw materials	[1]	12	11.5
Work in process	[1]	29.1	27.4
Finished goods	[1]	32.8	39.4
Total Inventories	[1]	$ 73.9	$ 78.3
[1]	Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 8 - “Inventory Financing Agreements” for further information.

Leases Leases - Narrative (Deta

Leases Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Finance Lease, Right-of-Use Asset, Accumulated Amortization	$ 3.6	$ 3.4
Lessee, Finance Lease, Option to Extend	no
Lease, Practical Expedients, Package [true false]	true
Lease, Practical Expedient, Use of Hindsight [true false]	false
Minimum [Member]
Lessee, Finance Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Finance Lease, Renewal Term	14 years
Lessee, Finance Lease, Option to Extend	34 years

Leases Leases - Lease Assets an

Leases Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating Lease Assets	[1]	$ 77.7	$ 85.8
Finance Lease Assets	[2]	3.8	4
Total Leased Asset		81.5	89.8
Current portion of operating lease liabilities	[1]	35	41.4
Current portion of finance leases		0.6	0.6
Long-term operating lease liabilities	[1]	43.3	44.8
Long-term finance lease liabilities		3	3.1
Total Lease Liability		81.9	89.9
Lease, Operating Right-of-Use Asset and liability additions		2.6
Finance Lease, Accumulated Amortization		$ 3.6	$ 3.4
[1]	In the first quarter of 2021, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximat ely $2.6 million.
[2]	Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $3.4 million as of March 31, 2021 and December 31, 2020, respectively.

Leases Leases - Lease Cost (Det

Leases Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Leases [Abstract]
Fixed operating lease cost	$ 11.8	$ 16.6
Short-term Operating Lease Cost	1.8	2.7
Variable Operating Lease Cost	3.7	0.9
Finance Lease Amortization of ROU Asset	0.2	0.1
Interest on lease liabilities	0.1	0.1
Total Lease Cost	$ 17.6	$ 20.4

Leases Leases - Maturity of Lea

Leases Leases - Maturity of Lease Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
2019	[1]	$ 34.5
2020	[1]	16.5
2021	[1]	13
2022	[1]	9.4
2023	[1]	6.8
Total Operating Lease Payments	[1]	90.2
Less: Interest	[1]	11.9
Present value of operating lease liabilities	[1]	$ 78.3
Operating Lease, Lease Not yet Commenced, Description		no
2019	[2]	$ 0.6
2020	[2]	0.9
2021	[2]	0.9
2022	[2]	0.9
2023	[2]	0.5
Total Finance Lease Payments	[2]	4.4
Less: Interest	[2]	0.8
Present value of Finance Lease Liability	[2]	$ 3.6
Finance Lease Material Option to Extend		no
Finance Lease, Lease Not yet Commenced, Description		no
2019		$ 35.1
2020		17.4
2021		13.9
2022		10.3
2023		7.3
Thereafter		10.6
Total Lease Liability, Payments due		94.6
Less: Total Interest		12.7
Present Value of Total Lease Liability		$ 81.9	$ 89.9
LVT Variable Operating Cost		no
Total Lease Liability		$ 81.9	89.9
Lessee, Operating Lease, Liability, to be Paid, after Year Four		10
Finance Lease, Liability, to be Paid, after Year Four	[2]	0.6
Current portion of operating lease liabilities	[3]	35	41.4
Current portion of finance leases		0.6	0.6
Lease, Liability, current		35.6
Long-term operating lease liabilities	[3]	43.3	44.8
Long-term finance lease liabilities		3	$ 3.1
Lease Liability, noncurrent		46.3
Lease Arrangement, Types [Domain]
Leases [Abstract]
Present Value of Total Lease Liability		81.9
Total Lease Liability		$ 81.9
[1]	As of March 31, 2021, the Company’s operating lease payment s included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2021.
[2]	As of March 31, 2021, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of March 31, 2021.
[3]	In the first quarter of 2021, the Company had additions to its operating lease right-of-use assets and operating lease liabilities of approximat ely $2.6 million.

Leases Leases - Lease Term and

Leases Leases - Lease Term and Discount Rate (Details)	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	3 years 9 months 18 days	3 years 9 months 18 days
Finance Lease, Weighted Average Remaining Lease Term	5 years 2 months 12 days	5 years 4 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	7.20%	7.30%
Finance Lease, Weighted Average Discount Rate, Percent	8.30%	8.30%

Commitments and Contingencies -

Commitments and Contingencies - Narrative - Environmental (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
RINs Obligation	$ (215.1)	$ (129.4)
Level 2
Loss Contingencies [Line Items]
RINs Obligation	$ (215.1)	$ (129.4)

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies - Narrative -Standby Letters of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Revolving Credit Facility
Loss Contingencies [Line Items]
Outstanding standby letters of credit	$ 17.4	$ 23.7
Revolver commitments	$ 600
Revolving Credit Facility | Maximum [Member]
Loss Contingencies [Line Items]
Letter of Credit Sublimit	90.00%
Letter of Credit
Loss Contingencies [Line Items]
Revolver commitments	$ 300

Commitments and Contingencies_2

Commitments and Contingencies Commitments and Contingencies - Narrative - Throughput Contract (Details) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)bbl
Commitments and Contingencies Disclosure [Abstract]
Unrecorded Unconditional Purchase Obligations Disclosure [Table Text Block]	As of March 31, 2021, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2021 $ 2.6 2022 3.9 2023 3.9 2024 4.0 2025 4.0 Thereafter 6.0 Total (1) $ 24.4 (1) As of March 31, 2021, the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Minimum Volume Required | bbl	5,000
Product Liability Contingency, Third Party Recovery, Percentage	2.00%
Throughput Contract Term	seven
Purchase Commitment, Remaining Minimum Amount Committed	$ 24.4	[1]
2020
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	2.6
2021
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	3.9
2022
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	3.9
2023
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	4
2024
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	4
Thereafter
Long-term Purchase Commitment [Line Items]
Purchase Commitment, Remaining Minimum Amount Committed	$ 6
[1]	As of March 31, 2021, the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the condensed consolidated balance sheets. This liability was accrued due to the fact that the contract was entered into to supply crude to a divested facility.

Inventory Financing Agreement I

Inventory Financing Agreement Inventory Financing Agreement - Narrative (Details) $ in Millions	May 09, 2019	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2017barrelsPerDay	Jun. 19, 2017barrelsPerDay
Oil and Gas, Delivery Commitment [Line Items]
Interest expense		$ (34.2)	$ (29.3)
Obligations under inventory financing agreements		$ 95.6		$ 98.8
Inventory Financing Obligations | London Interbank Offered Rate (LIBOR)
Oil and Gas, Delivery Commitment [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Interest Income, Other			$ (1.8)
Interest expense		$ (1.4)
Deferred payment arrangement, maximum percentage of eligible inventory		90.00%
Deferred payment arrangement, outstanding amount		$ 21.4		$ 15
Obligations under inventory financing agreements		5
Inventory Financing Obligations | Macquarie
Oil and Gas, Delivery Commitment [Line Items]
Amount retained from initial inventory purchase to cover credit and liquidation risks		$ 13.8
Great Falls, MT [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
Great Falls, MT [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | barrelsPerDay					30,000
shreveport [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
shreveport [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | barrelsPerDay						60,000

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Details) - USD ($) $ in Millions		Feb. 23, 2018	Mar. 31, 2021	Jun. 30, 2020	Dec. 31, 2020
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			$ 175
Senior Notes [Abstract]
Other			1.9		$ 2.3
Less unamortized debt issuance costs	[1]		(13.9)		(14.2)
Total long-term debt			1,396.5		1,322.3
Less current portion of long-term debt			157.2		2.9
Total long-term debt, excluding current portion			1,239.3		1,319.4
Asset financing arrangement			69.5		0
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term Line of Credit			$ 115.5		$ 108
Senior Notes [Abstract]
Weighted average interest rate			2.30%		2.40%
Maturity date		Feb. 23, 2023
Notes due April twenty twenty-five at Eleven percent interest payments [Member]
Senior Notes [Abstract]
Effective interest rate			11.50%		11.30%
Fixed rate			11.00%		11.00%
7.625% Notes
Summary of Long-term debt
Borrowings under Notes	[2]		$ 150.5		$ 150.6
Senior Notes [Abstract]
Effective interest rate			8.30%		8.10%
Fixed rate			7.625%		7.625%
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Summary of Long-term debt
Borrowings under Notes			$ 325		$ 325
Senior Notes [Abstract]
Effective interest rate			8.20%		8.10%
Fixed rate			7.75%		7.75%
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments
Summary of Long-term debt
Borrowings under Notes			$ 200		$ 200
Senior Notes [Abstract]
Effective interest rate			9.40%
Fixed rate			9.25%		9.25%
Notes Due January Two Thousand Twenty One at Fixed Rated Eleven Point Five Percentage Interest Payments [Member]
Summary of Long-term debt
Borrowings under Notes			$ 550		$ 550
Capital Lease Obligations
Senior Notes [Abstract]
Finance lease obligations, at various interest rates, interest and monthly principal payments			3.6		3.7
Unamortized Discount on Two Thousand One Nine and Two Thousand Two Zero Notes [Member]
Senior Notes [Abstract]
Less unamortized discounts			(5.6)		$ (3.1)
Interest Expense | Fair Value Hedging
Senior Notes [Abstract]
Liabilities, fair value adjustment			$ 0.5	$ 0.6
[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 $21.6 million and $20.5 million at March 31, 2021 and December 31, 2020, respectively.
[2]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.5 million and $0.6 million as of March 31, 2021 and December 31, 2020, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) $ in Millions		Feb. 23, 2018	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Long-Term Debt (Textual) [Abstract]
Accumulated Amortization, Deferred Finance Costs			$ 21.6	$ 20.5
Line of Credit Amendment		Feb. 23, 2018
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent			325	325
7.625% Notes
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent	[1]		$ 150.5	150.6
Senior Notes | Maximum
Long-Term Debt (Textual) [Abstract]
Fixed charge coverage ratio			0.9
Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Maturity date		Feb. 23, 2023
Senior secured revolving credit facility			$ 600
Incremental uncommitted expansion feature			500
Outstanding standby letters of credit			$ 17.4	$ 23.7
Financial covenant			if the Company’s availability to borrow loans under the revolving credit facility falls below the greater of (i) 10% 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.
Line of Credit Facility, Current Borrowing Capacity			$ 307.9
Revolving Credit Facility | Maximum
Long-Term Debt (Textual) [Abstract]
Letter of Credit Sublimit			90.00%
[1]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.5 million and $0.6 million as of March 31, 2021 and December 31, 2020, respectively.

Long-Term Debt - Summary of Pri

Long-Term Debt - Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations (Details) $ in Millions	Mar. 31, 2021USD ($)
Maturities of long-term debt
2020	$ 7
2021	157.4
2022	448.5
2023	208.7
2024	559.2
Long-term debt	1,415.5
Debt Instrument [Line Items]
Long-Term Debt, Maturity, after Year Four	34.7
Revolving Credit Facility
Debt Instrument [Line Items]
borrowing base expansion	$ 99.6

Derivatives - Summary of Gross

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Assets (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	$ 0	$ 0.4
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	(0.4)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
WCS crude oil basis swaps | Not Designated as Hedging Instrument [Member] | Fuel Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	0	0.4
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	(0.4)
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	$ 0	$ 0

Derivatives - Summary of Gros_2

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (9.8)	$ (3.9)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0.4
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(9.8)	(3.5)
Natural Gas Swaps [Member] | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(6.3)	(1.1)
Inventory Financing Obligations | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(6.3)	(1.1)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
WCS crude oil basis swaps | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	0	(1.7)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0.4
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(1.3)
Inventory Financing Obligations | Fuel Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(3.5)	(1.1)
Gross Amounts Offset in the Condensed Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	$ (3.5)	$ (1.1)

Derivatives - Schedule of Deriv

Derivatives - Schedule of Derivative Instruments (Not Designated as Hedges) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 1.1	$ 6.9
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(6.3)	31.6
Natural Gas Swaps [Member] | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.1)
Natural Gas Swaps [Member] | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	(0.3)
Midland crude oil basis swap purchases [Member] | Montana/Renewables | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	1.1	0
Midland crude oil basis swap purchases [Member] | Montana/Renewables | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	1.3	(6.2)
crack spread swaps | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	7
crack spread swaps | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	27.1
Inventory Financing Obligations | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Inventory Financing Obligations | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(5.2)	8.5
Inventory Financing Obligations | Montana/Renewables | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Inventory Financing Obligations | Montana/Renewables | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (2.4)	$ 2.5

Derivatives - Narrative (Detail

Derivatives - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Derivative [Line Items]
Total derivative assets	$ 0		$ 0
Loss on impairment and disposal of assets	0.7	$ 6
Derivative, Collateral, Right to Reclaim Securities	$ 0

Segments and Related Informat_4

Segments and Related Information - Schedule of Reportable Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Sales	$ 600.3	$ 692.6
Adjusted EBITDA	(5.4)	91.8
Reconciling items to net loss:
Depreciation and amortization	30.9	31.5
Effect of LIFO liquidation and Inventory write-down	(22.7)	66.5
Unrealized (gain) loss on derivatives	6.3	(31.6)
RINs mark-to-market	75	8.1
Other Nonrecurring (Income) Expense	2.5	(1.2)
Interest expense	34.2	29.3
Loss on impairment and disposal of assets	0.7	6
Equity-based compensation and other items	13.6	(2.9)
Income tax expense from continuing operations	0.2	0.5
Net loss	(146.1)	(14.4)
Payments to Acquire Productive Assets	32.2	17.7
Property, Plant and Equipment, Net	904.9	964.7	$ 919.8
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	600.3	692.6
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Specialty Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	27.4	14.2
Property, Plant and Equipment, Net	398.8	429.9
Fuel Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0.5	0.5
Property, Plant and Equipment, Net	33.6	34.8
Corporate Segment [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0	0.2
Property, Plant and Equipment, Net	14.6	21.4
Montana/Renewables
Reconciling items to net loss:
Payments to Acquire Productive Assets	4.3	2.8
Property, Plant and Equipment, Net	457.9	478.6
Eliminations
Reconciling items to net loss:
Payments to Acquire Productive Assets	0	0
Property, Plant and Equipment, Net	0	0
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales		(4.2)
Operating Segments [Member] | Specialty Product [Member]
Segment Reporting Information [Line Items]
Sales	383.6	496.9
Adjusted EBITDA	(2.2)	69
Reconciling items to net loss:
Depreciation and amortization	16.9	16.3
Effect of LIFO liquidation and Inventory write-down	17.6	(53.9)
Unrealized (gain) loss on derivatives	4	35.2
RINs mark-to-market	(51.7)	(7.1)
Interest expense	2.3	(0.7)
Loss on impairment and disposal of assets	0.7	0.1
Operating Segments [Member] | Specialty Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	380.1	492.8
Operating Segments [Member] | Specialty Product [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	3.5	4.1
Operating Segments [Member] | Fuel Product [Member]
Segment Reporting Information [Line Items]
Sales	66.2	57.8
Adjusted EBITDA	16	10.6
Reconciling items to net loss:
Depreciation and amortization	3.4	4
Effect of LIFO liquidation and Inventory write-down	0	0.1
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense		0.1
Interest Income, Other	0.1
Loss on impairment and disposal of assets	0	1.4
Operating Segments [Member] | Fuel Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	66.2	57.7
Operating Segments [Member] | Fuel Product [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0.1
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Adjusted EBITDA	(17.2)	(20)
Reconciling items to net loss:
Depreciation and amortization	2	1.9
Effect of LIFO liquidation and Inventory write-down	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	31.6	30.9
Loss on impairment and disposal of assets	0	4.5
Operating Segments [Member] | Corporate Segment [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Corporate Segment [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Montana/Renewables
Segment Reporting Information [Line Items]
Sales	154	142.1
Adjusted EBITDA	(2)	32.2
Reconciling items to net loss:
Depreciation and amortization	8.6	9.3
Effect of LIFO liquidation and Inventory write-down	5.1	(12.7)
Unrealized (gain) loss on derivatives	2.3	(3.6)
RINs mark-to-market	(23.3)	(1)
Interest expense		(1)
Interest Income, Other	0.2
Loss on impairment and disposal of assets	0	0
Operating Segments [Member] | Montana/Renewables | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	154	142.1
Operating Segments [Member] | Montana/Renewables | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(3.5)
Adjusted EBITDA	0	0
Reconciling items to net loss:
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	0	0
Loss on impairment and disposal of assets	0	0
Eliminations [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(3.5)	(4.2)
Oil and Gas, Refining and Marketing [Member]
Segment Reporting Information [Line Items]
Sales	$ 600.3	$ 692.6

Segments and Related Informat_5

Segments and Related Information - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)
Segment Reporting Information [Line Items]
Number of customers representing 10% or greater of consolidated sales	no	no
number of major suppliers	2	2
Disclosure on Geographic Areas, Description of Revenue from External Customers	ten percent
Adjusted EBITDA	$ (5.4)	$ 91.8
Depreciation and amortization	30.9	31.5
Effect of LIFO liquidation and Inventory write-down	(22.7)	66.5
Loss on impairment and disposal of assets	0.7	6
Interest expense	34.2	29.3
Unrealized (gain) loss on derivatives	6.3	(31.6)
RINs mark-to-market	75	8.1
Other Nonrecurring (Income) Expense	2.5	(1.2)
Equity-based compensation and other items	13.6	(2.9)
Income tax expense from continuing operations	0.2	0.5
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(146.1)	(14.4)
Sales	600.3	692.6
Property, Plant and Equipment, Net	904.9	964.7	$ 919.8
Payments to Acquire Productive Assets	32.2	17.7
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	600.3	692.6
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales		(4.2)
Eliminations [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	0	0
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Loss on impairment and disposal of assets	0	0
Interest expense	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	(3.5)
Eliminations [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	14.6	21.4
Payments to Acquire Productive Assets	0	0.2
Corporate Segment [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	(17.2)	(20)
Depreciation and amortization	2	1.9
Effect of LIFO liquidation and Inventory write-down	0	0
Loss on impairment and disposal of assets	0	4.5
Interest expense	31.6	30.9
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	0	0
Corporate Segment [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Montana/Renewables
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	457.9	478.6
Payments to Acquire Productive Assets	4.3	2.8
Montana/Renewables | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	(2)	32.2
Depreciation and amortization	8.6	9.3
Effect of LIFO liquidation and Inventory write-down	5.1	(12.7)
Loss on impairment and disposal of assets	0	0
Interest expense		(1)
Unrealized (gain) loss on derivatives	2.3	(3.6)
RINs mark-to-market	(23.3)	(1)
Sales	154	142.1
Montana/Renewables | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	154	142.1
Specialty Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	398.8	429.9
Payments to Acquire Productive Assets	27.4	14.2
Specialty Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	(2.2)	69
Depreciation and amortization	16.9	16.3
Effect of LIFO liquidation and Inventory write-down	17.6	(53.9)
Loss on impairment and disposal of assets	0.7	0.1
Interest expense	2.3	(0.7)
Unrealized (gain) loss on derivatives	4	35.2
RINs mark-to-market	(51.7)	(7.1)
Sales	383.6	496.9
Specialty Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	380.1	492.8
Fuel Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	33.6	34.8
Payments to Acquire Productive Assets	0.5	0.5
Fuel Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	16	10.6
Depreciation and amortization	3.4	4
Effect of LIFO liquidation and Inventory write-down	0	0.1
Loss on impairment and disposal of assets	0	1.4
Interest expense		0.1
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	66.2	57.8
Fuel Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	66.2	57.7
Eliminations
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	0	0
Payments to Acquire Productive Assets	$ 0	$ 0
Supplier Concentration Risk [Member]
Segment Reporting Information [Line Items]
Percentage of crude oil supply from 2 suppliers	46.80%	52.10%

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Loss on impairment and disposal of assets	$ 0.7	$ 6
Asset financing arrangement	69.5		$ 0
Revolving Credit Facility | Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Schedule of Equity Method Investments [Line Items]
Asset financing arrangement	$ 69.5		$ 0

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions		Apr. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Debt Instrument, Face Amount			$ 70
Subsequent Event [Member]
Subsequent Event [Line Items]
Fair Value of Derivative Measurement Date		Apr. 30, 2021
Increase (Decrease) in Derivative Assets and Liabilities		$ 4.2
7.625% Notes
Subsequent Event [Line Items]
Fixed rate			7.625%	7.625%
Senior Notes, Noncurrent	[1]		$ 150.5	$ 150.6
[1]	The balance includes a fair value interest rate hedge adjustment, which increased the debt balance by $0.5 million and $0.6 million as of March 31, 2021 and December 31, 2020, respectively.

Accounting Policies (Details)

Accounting Policies (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Accounting Policies [Abstract]
increase to cost of sales	$ 30.8