Calumet Specialty Products Partners (CLMT) 10-Q 6 May 22 2022 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 06, 2022
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, 2022
Entity Tax Identification Number	35-1811116
Amendment Flag	false
Document Fiscal Year Focus	2022
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 Small Business	false
Entity Filer Category	Accelerated Filer
Local Phone Number	328-5660
Security Exchange Name	NASDAQ
Trading Symbol	CLMT
Title of 12(b) Security	Common units representing limited partner interests
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		79,150,108

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 10.7	$ 38.1
Accounts Receivable, after Allowance for Credit Loss	306.1	216.8
Accounts receivable, net:
Other	26.6	36.2
Total accounts receivable	332.7	253
Inventories	337.6	326.6
Prepaid expenses and other current assets	10.8	14.9
Total current assets	691.8	632.6
Property, plant and equipment, net	1,015.2	949.7
Restricted Cash, Noncurrent	43.9	83.8
Other noncurrent assets, net	444.7	461.8
Total assets	2,195.6	2,127.9
Current liabilities:
Accounts payable	415.1	301
Accrued interest payable	38.1	27.7
Accrued salaries, wages and benefits	60.4	93.7
Current portion RINs Obligation	310	200.1
Other current liabilities	101.3	96.9
Current portion of long-term debt	7.3	7.4
Total current liabilities	1,116.2	899.8
Other long-term liabilities	101.4	115.6
Long-term RINs obligation, less current portion	0	78.8
Long-term debt, less current portion	1,441.8	1,418.8
Total liabilities	2,659.4	2,513
Partners’ capital (deficit):
Partners' Capital	(463.8)	(385.1)
Total liabilities and partners’ capital (deficit)	2,195.6	2,127.9
Purchase and Supply Commitment, current liability	184	173
Limited Partner
Partners’ capital (deficit):
Partners' Capital	(455.7)	(378.8)
General Partner [Member]
Partners’ capital (deficit):
Partners' Capital	1.9	3.8
AOCI Attributable to Parent [Member]
Partners’ capital (deficit):
Partners' Capital	$ (10)	$ (10.1)

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss	$ 2.8	$ 2
Long-term Debt and Lease Obligation	1,441.8	1,418.8
Partners' Capital	(463.8)	(385.1)
Current portion RINs Obligation	$ 310	$ 200.1
Limited Partner
Limited partners’ interest units issued (in shares)	79,098,874	78,676,262
Limited Partners' Capital Account, Units Outstanding	79,098,874	78,676,262
Partners' Capital	$ (455.7)	$ (378.8)

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Sales		$ 1,097,900,000	$ 600,300,000
Cost of sales		1,065,200,000	642,300,000
Gross profit (loss)		32,700,000	(42,000,000)
Operating costs and expenses:
Selling		12,600,000	13,100,000
General and administrative		32,600,000	36,700,000
Other Operating Income (Expense), Net		4,800,000	14,900,000
Operating loss		(17,300,000)	(106,700,000)
Other income (expense):
Interest expense		(51,600,000)	(34,200,000)
Loss on derivative instruments		(22,100,000)	(5,200,000)
Other income (expense)		3,800,000	(200,000)
Total other expense		(77,500,000)	(39,200,000)
Net loss before income taxes		(94,800,000)	(145,900,000)
Income tax expense from continuing operations		700,000	200,000
Net loss		(95,500,000)	(146,100,000)
General partner’s interest in net loss		(1,900,000)	(2,900,000)
Other Operating Income (Expense), Net		(4,800,000)	(14,900,000)
Net income (loss) available to limited partners		$ (93,600,000)	$ (143,200,000)
Weighted Average Number of Shares Outstanding, Basic		79,074,630	78,593,724
Weighted average limited partner units outstanding:
Weighted Average Number of Shares Outstanding, Diluted	[1]	79,074,630	78,593,724
Weighted Average Number of Shares Outstanding, Basic		79,074,630	78,593,724
Earnings Per Share [Abstract]
Limited partners' interest basic and diluted net loss per unit		$ (1.18)	$ (1.82)
Sales		1,097,900,000	600,300,000
Cost of Goods and Services Sold		1,065,200,000	642,300,000
Selling		12,600,000	13,100,000
General and administrative		32,600,000	36,700,000
Interest expense		51,600,000	34,200,000
Loss on derivative instruments		(22,100,000)	(5,200,000)
Income tax expense from continuing operations		700,000	200,000
Net Income (Loss) Allocated to General Partners		$ 1,900,000	$ 2,900,000
Weighted Average Number of Shares Outstanding, Basic		79,074,630	78,593,724
Weighted Average Number of Shares Outstanding, Diluted	[1]	79,074,630	78,593,724
General Partner [Member]
Other income (expense):
Net loss		$ (1,900,000)	$ (2,900,000)
[1]	Total diluted weighted average limited partner units outstanding excludes a de-minimis amount of potentially dilutive phantom units which would have been anti-dilutive for the three months ended March 31, 2022 and 2021

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Net loss	$ (95.5)	$ (146.1)
Defined benefit pension and retiree health benefit plans	0.1	0.1
Total other comprehensive income	0.1	0.1
Comprehensive loss attributable to partners’ capital (deficit)	(95.4)	(146)
General Partner [Member]
Net loss	(1.9)	(2.9)
Total other comprehensive income	0	0
Limited Partner
Net loss	(93.6)	(143.2)
Total other comprehensive income	0	0
AOCI Attributable to Parent [Member]
Net loss	0	0
Total other comprehensive income	$ 0.1	$ 0.1

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]
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)	(2.9)	(143.2)	0
Amortization of phantom units	1.7	0	1.7	0
Payment, Tax Withholding, Share-based Payment Arrangement	(0.6)	0	(0.6)	0
End of Period at Mar. 31, 2021	(273.5)	6.1	(267.4)	(12.2)
Beginning of Period at Dec. 31, 2021	(385.1)	3.8	(378.8)	(10.1)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	0.1	0	0	0.1
Net loss	(95.5)	(1.9)	(93.6)	0
Amortization of phantom units	0.6	0	0.6	0
Payment, Tax Withholding, Share-based Payment Arrangement	(3.6)	0	(3.6)	0
Settlement of phantom units	6.2	0	6.2	0
Modification of phantom units	13.5	0	13.5	0
End of Period at Mar. 31, 2022	$ (463.8)	$ 1.9	$ (455.7)	$ (10)

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating activities
Net loss	$ (95.5)	$ (146.1)
Adjustments to reconcile net loss to net cash used in operating activities:
Other non-cash activities	53.3	30.5
Changes in assets and liabilities	39.3	65.3
Net cash used in operating activities	(2.9)	(50.3)
Investing activities
Additions to property, plant and equipment	(67.2)	(6.2)
Payments for (Proceeds from) Other Investing Activities	0.2	0
Net cash used in investing activities	(67)	(6.2)
Net Cash Provided by (Used in) Financing Activities [Abstract]
Proceeds from borrowings — revolving credit facility	265	216.1
Repayments of borrowings — revolving credit facility	(254)	(208.6)
Proceeds from Issuance of Senior Long-Term Debt	325	0
Repayments of borrowings — senior notes	325	0
Proceeds from inventory financing agreements	434.4	134.4
Payments on inventory financing agreements	(445.8)	(145.3)
Proceeds from other financing obligations	13.9	70
other financing activities	(10.9)	(5.3)
Net cash provided by financing activities	2.6	61.3
Net increase (decrease) in cash, cash equivalents and restricted cash	(67.3)	4.8
Cash, cash equivalents and restricted cash at beginning of period	38.1
Cash, cash equivalents and restricted cash at end of period	10.7	114.2
Cash and cash equivalents	10.7	114.2
Restricted Cash	43.9	0
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	54.6	114.2
Construction in Progress Expenditures Incurred but Not yet Paid	$ 71.3	$ 7.9

Description of the Business

Description of the Business	3 Months Ended
	Mar. 31, 2022
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, 2022, the Company h ad 79,098,874 limi ted partner common units and 1,614,261 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, 2022 and for the three months ended March 31, 2022 and 2021, 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, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s 2021 Annual Report on Form 10-K.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
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. Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash include all highly liquid investments with a maturity of three months or less at the time of purchase. Restricted cash represents cash that is legally restricted under the MRL Credit Facility, and it is presented as a non-current asset because it is only available for capital additions related to the renewable diesel project. 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 volume obligations for the percentage of renewable fuels that must be blended into transportation fuels consumed in the U.S. and, as a producer of transportation fuels from petroleum, the Company is subject to those obligations. 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 obligations.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2022
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, 2022 and 2021 , 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 $130.4 million and $64.9 million higher than the carrying value of inventory as of March 31, 2022 and December 31, 2021, respectively. On March 31, 2017 and June 19, 2017, the Company sold inventory comprised of crude oil and refined products to Macquarie Energy North America Trading Inc. (“Macquarie”) under Supply and Offtake Agreements as described in Note 7 - “Inventory Financing Agreements” related to the Great Falls and Shreveport refineries, respectively. Inventories consist of the following (in millions): March 31, 2022 December 31, 2021 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 45.1 $ 16.3 $ 61.4 $ 41.0 $ 19.9 $ 60.9 Work in process 58.1 24.8 82.9 52.5 28.5 81.0 Finished goods 126.6 66.7 193.3 121.1 63.6 184.7 $ 229.8 $ 107.8 $ 337.6 $ 214.6 $ 112.0 $ 326.6 (1) Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 7 - “Inventory Financing Agreements” for further information. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of sales in years that inventory volumes decline as the result of charging cost of sales with LIFO inventory costs generated in prior periods. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior peri ods. During the three months ended March 31, 2022 and 2021 , the Company recorde d a decrease in cost of sales in the unaudited condensed consolidated statements of operations of $6.0 million and $22.7 million, respectively.

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Lessee, Operating Leases	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 18 years, some of which include options to extend the lease for up to 33 years, and some of which include options to terminate the lease within one year. Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): March 31, 2022 December 31, 2021 Assets: Classification: Operating lease assets Other noncurrent assets, net $ 144.8 $ 157.7 Finance lease assets Property, plant and equipment, net (1) 3.1 4.2 Total leased assets $ 147.9 $ 161.9 Liabilities: Current Operating Other current liabilities $ 66.3 $ 65.1 Finance Current portion of long-term debt 0.8 0.8 Non-current Operating Other long-term liabilities 79.2 93.1 Finance Long-term debt, less current portion 2.9 3.2 Total lease liabilities $ 149.2 $ 162.2 (1) Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $4.1 million as of March 31, 2022 and December 31, 2021, respectively. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The components of lease expense related to the Company’s leases for the periods presented were as follows (in millions). Three Months Ended March 31, Lease Costs: Classification: 2022 2021 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 18.7 $ 11.8 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.0 1.8 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 0.7 3.7 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.2 Interest on lease liabilities Interest expense 1.1 0.1 Total lease cost $ 22.7 $ 17.6 (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, 2022, 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 2022 $ 55.9 $ 0.8 $ 56.7 2023 70.8 1.0 71.8 2024 12.1 1.0 13.1 2025 8.1 0.7 8.8 2026 3.9 0.6 4.5 Thereafter 9.6 0.2 9.8 Total $ 160.4 $ 4.3 $ 164.7 Less: Interest 14.9 0.6 15.5 Present value of lease liabilities $ 145.5 $ 3.7 $ 149.2 Less obligations due within one year 66.3 0.8 67.1 Long-term lease obligation $ 79.2 $ 2.9 $ 82.1 (1) As of March 31, 2022, the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2022. (2) As of March 31, 2022, the Company’s finance lease paym ents 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, 2022. 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, 2022 December 31, 2021 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.9 3.1 Finance leases 4.5 4.8 Weighted-average discount rate: Operating leases 6.9 % 7.0 % Finance leases 7.2 % 7.3 %

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesFrom 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 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, and Calumet sought SREs for 2019 and 2020 compliance years. The EPA has not taken a final action on 2019 and 2020 SRE applications. On January 19, 2021, the Company filed a lawsuit against Mr. Andrew Wheeler, who was then 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. Both cases currently are stayed through June 30, 2022. Subsequent to the Company filing those lawsuits, EPA extended the deadlines for 2019 RFS compliance to November 30, 2021 and for 2020 RFS compliance to January 31, 2022. On January 27, 2022, EPA further extended the compliance reporting deadlines and attestation engagement reporting deadlines for program years 2019, 2020 and 2021, calculated based on the future effective dates of other EPA RFS rulemakings. In December 2021, EPA issued a proposal to deny all currently pending petitions from small refineries seeking SREs, including for program years 2019 and 2020, based on an across the board determination that no refinery suffers disproportionate economic hardship from the RFS program. EPA has not yet taken final action on this proposal. In April 2022, EPA issued new decisions denying 36 petitions from small refineries seeking SREs for program year 2018 that had been remanded by the U.S. Court of Appeals for the District of Columbia Circuit to EPA for reconsideration. EPA had previously granted 31 of these 36 petitions in August 2019, including petitions from the Company. Concurrent with the denial action, EPA provided an alternate compliance approach to allow these 31 small refineries to meet their 2018 compliance obligations without purchasing or redeeming additional RFS credits. In April 2022, the Company filed a petition with the U.S. Court of Appeals for the Fifth Circuit challenging EPA’s denial of the 2018 SRE petitions. 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, 2022 and December 31, 2021, the Company had a RINs Obligation recorded on the condensed consolidated balance sheets of $310.0 million and $278.9 million, respectively. Please read Note 2 - “Summary of Significant Accounting Policies” for additional information. Occupational Health and Safety The Company is subject to various laws and regulations relating to occupational health and safety, including the federal Occupational Safety and Health Act, as amended, and comparable state laws. These laws and regulations strictly govern the protection of the health and safety of employees. In addition, OSHA’s hazard communication standard, the EPA’s community right-to-know regulations under Title III of the federal Comprehensive Environmental Response, Compensation and Liability Act, 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, 2022 and December 31, 2021, the Company had outstanding standby letters of credit of $35.8 million and $32.7 million, respectively, under its senior secured revolving credit facility (the “revolving credit facility”). Please read Note 8 - “Long-Term Debt” for additional information regarding the Company’s revolving credit facility. At March 31, 2022 and December 31, 2021, 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 $255.0 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 ($500.0 million at March 31, 2022 and $600.0 million at December 31, 2021). 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, 2022, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2022 $ 2.9 2023 3.9 2024 4.0 2025 4.0 2026 4.0 Thereafter 2.0 Total (1) $ 20.8 (1) As of March 31, 2022, 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, 2022
Other Commitments [Abstract]
Inventory Financing Agreement	Inventory Financing Agreements The Company is party to several agreements with Macquarie to support the operations of the Great Falls refinery and the Shreveport refinery (as amended, the “Supply and Offtake Agreements”). Both agreements 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, 2022 and 2021, the Company incurred an expense of $11.5 million and $1.4 million, 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 $18.3 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, 2022 and December 31, 2021, the Company had $20.6 million and $17.0 million of deferred payments outstanding, respectively. In addition to the Deferred Payment Arrangement, Macquarie has advanced the Company an additional $5.0 million which remained outstanding as of March 31, 2022.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following (in millions): March 31, 2022 December 31, 2021 Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2028 , weighted average interest rates of 3.1% and 2.4% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. $ 11.0 $ — Borrowings under the 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.3% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. — 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 9.5% and 9.4% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 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 11.4% for each of the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 550.0 550.0 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.4% for the three months ended March 31, 2022. 325.0 — MRL Credit Facility, interest payments quarterly, borrowings due November 2024, effective interest rate of 12.2% and 12.5% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 306.3 303.5 Shreveport terminal asset financing arrangement 62.7 64.3 MRL asset financing arrangement 13.9 — Other — 0.7 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.7 4.0 Less unamortized debt issuance costs (1) (21.8) (17.8) Less unamortized discounts (1.7) (3.5) Total debt $ 1,449.1 $ 1,426.2 Less current portion of long-term debt 7.3 7.4 Total long-term debt $ 1,441.8 $ 1,418.8 (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 $19.4 million and $22.5 million at March 31, 2022 and December 31, 2021, respectively. 8.125% Senior Notes due 2027 (the “2027 Notes”) On January 20, 2022, the Company issued and sold $325.0 million in aggregate principal amount of 2027 Notes, in a private placement pursuant to Section 4(a)(2) of the Securities Act to eligible purchasers at par. The Company received net proceeds of $319.1 million, after deducting the initial purchasers’ discount and offering expenses, which the Company used, along with cash on hand, to fund the redemption of $325.0 million aggregate principal amount of its 2023 Senior Notes at a redemption price of par, plus accrued and unpaid interest to the redemption date of February 11, 2022. In conjunction with the redemption of the 2023 Senior Notes, the Company recorded a loss from debt extinguishment of $1.0 million, which is reflected in other income (expense) in the unaudited condensed consolidated statements of operations. Interest on the 2027 Notes is paid semiannually in arrears on January 15 and July 15 of each year, beginning on July 15, 2022 Senior Notes The 2024 Secured Notes, 2025 Notes, and 2027 Notes (collectively, the “Senior Notes”) are subject to certain automatic customary releases, including the sale, disposition, or transfer of capital stock or substantially all of the assets of a subsidiary guarantor, designation of a subsidiary guarantor as unrestricted in accordance with the applicable indenture, exercise of legal defeasance option or covenant defeasance option, liquidation or dissolution of the subsidiary guarantor and a subsidiary guarantor ceases to both guarantee other Company debt and to be an obligor under the revolving credit facility. The Company’s operating subsidiaries may not sell or otherwise dispose of all or substantially all of their properties or assets to, or consolidate with or merge into, another company if such a sale would cause a default under the indentures governing the Senior Notes. The indentures governing the Senior Notes contain covenants that, among other things, restrict the Company’s ability and the ability of certain of the Company’s subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Company’s common units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (vii) consolidate, merge or transfer all or substantially all of the Company’s assets; (viii) engage in transactions with affiliates and (ix) create unrestricted subsidiaries. These covenants are subject to important exceptions and qualifications. At any time when the Senior Notes are rated investment grade by either Moody’s Investors Service, Inc. (“Moody’s”) or S&P Global Ratings (“S&P”) and no Default or Event of Default, each as defined in the indentures governing the Senior Notes, has occurred and is continuing, many of these covenants will be suspended. As of March 31, 2022, 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 January 20, 2022, the Company entered into the Third Amendment to its revolving credit facility (the “Credit Facility Amendment”), which, among other changes, (a) extended the term of the revolving credit facility for five years from the date of the Credit Facility Amendment, (b) reduced aggregate commitments under the revolving credit facility to $500.0 million, which includes a FILO tranche, and (c) replaced LIBOR as a reference interest rate with a new reference interest rate based on Secured Overnight Financing Rate. The borrowing capacity at March 31, 2022, under the revolving credit facility was approximatel y $448.5 million . A s of March 31, 2022, the Comp any had $11.0 million of outstanding borrowings under the revolving credit facility and outstanding standby letters of credit of $35.8 million , l eaving approximatel y $401.7 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, 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, 2022, the Company was in compliance with all covenants under the revolving credit facility. Maturities of Long-Term Debt As of March 31, 2022, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2022 $ 5.1 2023 8.2 2024 515.2 2025 559.3 2026 10.0 Thereafter 374.8 Total $ 1,472.6

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2022
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, 2022 and December 31, 2021, the Company’s net assets and net liabilities changed, in each case, by an immaterial amount. Observable inputs utilized to estimate the fair values of the Company’s derivative instruments were based primarily on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Based on the use of various unobservable inputs, principally non-performance risk, creditworthiness of the counterparties and unobservable inputs in the forward rate, the Company has categorized these derivative instruments as Level 3. Significant increases (decreases) in any of those unobservable inputs in isolation would result in a significantly lower (higher) fair value measurement. The Company believes it has obtained the most accurate information available for the types of derivative instruments it holds. Please read Note 9 - “Derivatives” for further information on derivative instruments. Pension Assets Pension assets are reported at fair value in the accompanying unaudited condensed consolidated financial statements. At March 31, 2022 and December 31, 2021, 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 prices obtained from an independent pricing service. Please read Note 2 - “Summary of Significant Accounting Policies” for further information on the Company’s RINs Obligation. Precious Metals Obligations The fair value of precious metals obligations is based upon unadjusted exchange-quoted prices and is, therefore, classified within Level 1 of the fair value hierarchy. Hierarchy of Recurring Fair Value Measurements The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): March 31, 2022 December 31, 2021 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension plan investments $ 32.2 $ — $ — $ 32.2 $ 34.5 $ — $ — $ 34.5 Total recurring assets at fair value $ 32.2 $ — $ — $ 32.2 $ 34.5 $ — $ — $ 34.5 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (47.1) $ (47.1) $ — $ — $ (27.9) $ (27.9) Crude oil swaps — — (1.1) (1.1) — — — — Crack spread swaps — — (1.8) (1.8) — — — — Total derivative liabilities $ — $ — $ (50.0) $ (50.0) $ — $ — $ (27.9) $ (27.9) RINs obligation — (310.0) — (310.0) — (278.9) — (278.9) Precious metals obligations (7.0) — — (7.0) (6.8) — — (6.8) Liability awards (45.5) — — (45.5) (63.1) — — (63.1) Total recurring liabilities at fair value $ (52.5) $ (310.0) $ (50.0) $ (412.5) $ (69.9) $ (278.9) $ (27.9) $ (376.7) 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, 2022 2021 Fair value at January 1, $ (27.9) $ (3.5) Realized gain on derivative instruments — 1.1 Unrealized loss on derivative instruments (22.1) (6.3) Settlements — (1.1) Fair value at March 31, $ (50.0) $ (9.8) 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, $ (22.1) $ (6.3) 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, cash equivalents and restricted cash The carrying value of cash, cash equivalents and restricted cash are each considered to be representative of their fair value. Debt The estimated fair value of long-term debt at March 31, 2022 and December 31, 2021, consists primarily of senior notes. The estimated aggregate fair value of the Company’s 2023 Notes defined as Level 1 was based upon quoted market prices in an active market. The estimated fair value of the Company’s 2024 Secured Notes and 2025 and 2027 Senior Notes defined as Level 2 was based upon quoted prices for identical or similar liabilities in markets that are not active. The carrying value of borrowings, if any, under the Company’s revolving credit facility, MRL Credit Facility, MRL asset financing arrangement, finance lease obligations and other obligations are classified as Level 3. Please read Note 8 - “Long-Term Debt” for further information on long-term debt. The Company’s carrying value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): March 31, 2022 December 31, 2021 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2023 Notes 1 $ — $ — $ 325.6 $ 322.3 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,087.6 $ 1,063.5 $ 815.3 $ 742.0 Revolving credit facility 3 $ 11.0 $ 7.3 $ — $ (2.0) MRL credit facility 3 $ 306.3 $ 299.1 $ 303.5 $ 296.2 Shreveport terminal asset financing arrangement 3 $ 62.7 $ 61.6 $ 64.3 $ 63.0 MRL asset financing arrangement 3 $ 13.9 $ 13.9 $ — $ — Finance leases and other obligations 3 $ 3.7 $ 3.7 $ 4.7 $ 4.7

Earnings Per Unit

Earnings Per Unit	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (95.5) $ (146.1) Less: General partner’s interest in net loss (1.9) (2.9) Net loss attributable to limited partners $ (93.6) $ (143.2) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 79,074,630 78,593,724 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.18) $ (1.82)

Segments and Related Informatio

Segments and Related Information	3 Months Ended
	Mar. 31, 2022
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 Northwest Louisiana. In this segment, we manufacture and market a wide variety of solvents, waxes, customized lubricating oils, white oils, petrolatums, gels, esters, and other products. Our specialty products are sold to domestic and international customers who purchase them primarily as raw material components for consumer-facing and industrial products. • Montana/Renewables. The Montana/Renewables segment is composed of our Great Falls refinery and dual-train energy transition project. When our Great Falls renewable diesel facility is operational, we will process a variety of geographically advantaged renewable feedstocks into renewable diesel, sustainable aviation fuel, renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha that we expect to distribute into renewable markets in the western half of North America. At our Montana specialty refinery, we process Canadian crude oil into conventional gasoline, diesel, jet fuel and specialty grades of asphalt, with production sized to serve local markets. • Performance Brands. The Performance Brands segment includes our fast-growing portfolio of high-quality, high-performing brands. In this segment, we blend, package, and market high performance products through our Royal Purple, Bel-Ray, and TruFuel 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. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 3 - “Summary of Significant Accounting Policies,” of the Company’s 2021 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. 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, extinguishment costs, 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, 2022 and 2021, is as follows (in millions): Three Months Ended March 31, 2022 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 769.4 $ 73.2 $ 255.3 $ — $ — $ 1,097.9 Inter-segment sales 5.6 — — — (5.6) — Total sales $ 775.0 $ 73.2 $ 255.3 $ — $ (5.6) $ 1,097.9 Adjusted EBITDA $ 28.1 $ 5.3 $ 9.0 $ (19.1) $ — $ 23.3 Reconciling items to net loss: Depreciation and amortization 15.9 2.8 9.5 2.0 — 30.2 LCM / LIFO gain (3.4) — (2.6) — — (6.0) Interest expense 10.9 1.1 10.1 29.5 — 51.6 Unrealized loss on derivatives 17.6 — 4.5 — — 22.1 RINs mark-to-market loss 6.1 — 3.3 — — 9.4 Other non-recurring expenses 3.8 Equity-based compensation and other items 7.0 Income tax expense 0.7 Net loss $ (95.5) Capital expenditures $ 11.1 $ 0.6 $ 65.2 $ 0.1 $ — $ 77.0 PP&E, net $ 370.3 $ 34.1 $ 604.1 $ 6.7 $ — $ 1,015.2 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) loss (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 5.2 — 1.1 — — 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 $ 10.8 $ 0.5 $ 2.4 $ — $ — $ 13.7 PP&E, net $ 398.8 $ 33.6 $ 457.9 $ 14.6 $ — $ 904.9 Geographic Information International sales accounted for less than ten percent of consolidated sales in the three months ended March 31, 2022 and greater than ten percent of consolidated sales in the three months ended March 31, 2021. 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 each segment (dollars in millions): Three Months Ended March 31, 2022 2021 Specialty Products and Solutions: Lubricating oils $ 209.5 19.1 % $ 131.4 21.9 % Solvents 92.0 8.4 % 65.7 10.9 % Waxes 44.5 4.1 % 32.7 5.5 % Fuels, asphalt and other by-products 423.4 38.5 % 150.3 25.0 % Total $ 769.4 70.1 % $ 380.1 63.3 % Montana/Renewables: Gasoline $ 58.6 5.3 % $ 42.8 7.1 % Diesel 116.5 10.6 % 65.0 10.8 % Jet fuel 11.4 1.0 % 5.0 0.9 % Asphalt, heavy fuel oils and other 68.8 6.4 % 41.2 6.9 % Total $ 255.3 23.3 % $ 154.0 25.7 % Performance Brands: $ 73.2 6.6 % $ 66.2 11.0 % Consolidated sales $ 1,097.9 100.0 % $ 600.3 100.0 % Major Customers During the three months ended March 31, 2022 and 2021, the Company had no customer that represented 10% or greater of consolidated sales. Major Suppliers During the three months ended March 31, 2022 and 2021, the Company had two suppliers that supplied approximately 85.1%

Subsequent Events (Notes)

Subsequent Events (Notes)	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Subsequent EventsAs of April 30, 2022, the fair value of the Company’s derivatives have increased by approximately $31.8 million subsequent to March 31, 2022

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting	The unaudited condensed consolidated financial statements of the Company as of March 31, 2022 and for the three months ended March 31, 2022 and 2021, 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 unaudited condensed consolidated financial statements of the Company as of March 31, 2022 and for the three months ended March 31, 2022 and 2021, 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.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2022	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, 2022 and for the three months ended March 31, 2022 and 2021, 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 unaudited condensed consolidated financial statements of the Company as of March 31, 2022 and for the three months ended March 31, 2022 and 2021, 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]	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company manufactures, formulates, and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. The Company also produces fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, and other fuels products. Further, the Company 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 and control of the promised goods are transferred to the customer. 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 continue 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 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, 2022 and December 31, 2021 we re $306.1 million a nd $216.8 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	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	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 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 Northwest Louisiana. In this segment, we manufacture and market a wide variety of solvents, waxes, customized lubricating oils, white oils, petrolatums, gels, esters, and other products. Our specialty products are sold to domestic and international customers who purchase them primarily as raw material components for consumer-facing and industrial products. • Montana/Renewables. The Montana/Renewables segment is composed of our Great Falls refinery and dual-train energy transition project. When our Great Falls renewable diesel facility is operational, we will process a variety of geographically advantaged renewable feedstocks into renewable diesel, sustainable aviation fuel, renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha that we expect to distribute into renewable markets in the western half of North America. At our Montana specialty refinery, we process Canadian crude oil into conventional gasoline, diesel, jet fuel and specialty grades of asphalt, with production sized to serve local markets. • Performance Brands. The Performance Brands segment includes our fast-growing portfolio of high-quality, high-performing brands. In this segment, we blend, package, and market high performance products through our Royal Purple, Bel-Ray, and TruFuel 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.

Revenue Recognition Shipping an

Revenue Recognition Shipping and Handling (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company manufactures, formulates, and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. The Company also produces fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, and other fuels products. Further, the Company 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 and control of the promised goods are transferred to the customer. 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 continue 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 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, 2022 and December 31, 2021 we re $306.1 million a nd $216.8 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.

Leases (Policies)

Leases (Policies)	3 Months Ended
	Mar. 31, 2022
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, 2022
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in millions): March 31, 2022 December 31, 2021 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 45.1 $ 16.3 $ 61.4 $ 41.0 $ 19.9 $ 60.9 Work in process 58.1 24.8 82.9 52.5 28.5 81.0 Finished goods 126.6 66.7 193.3 121.1 63.6 184.7 $ 229.8 $ 107.8 $ 337.6 $ 214.6 $ 112.0 $ 326.6 (1) Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 7 - “Inventory Financing Agreements” for further information.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.9 3.1 Finance leases 4.5 4.8 Weighted-average discount rate: Operating leases 6.9 % 7.0 % Finance leases 7.2 % 7.3 %
Leases - Maturity of Lease Liabilities [Table Text Block]	As of March 31, 2022, 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 2022 $ 55.9 $ 0.8 $ 56.7 2023 70.8 1.0 71.8 2024 12.1 1.0 13.1 2025 8.1 0.7 8.8 2026 3.9 0.6 4.5 Thereafter 9.6 0.2 9.8 Total $ 160.4 $ 4.3 $ 164.7 Less: Interest 14.9 0.6 15.5 Present value of lease liabilities $ 145.5 $ 3.7 $ 149.2 Less obligations due within one year 66.3 0.8 67.1 Long-term lease obligation $ 79.2 $ 2.9 $ 82.1 (1) As of March 31, 2022, the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2022. (2) As of March 31, 2022, the Company’s finance lease paym ents 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, 2022.
Lease, Schedule of Lease Assets and Liabilities [Table Text Block]	Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): March 31, 2022 December 31, 2021 Assets: Classification: Operating lease assets Other noncurrent assets, net $ 144.8 $ 157.7 Finance lease assets Property, plant and equipment, net (1) 3.1 4.2 Total leased assets $ 147.9 $ 161.9 Liabilities: Current Operating Other current liabilities $ 66.3 $ 65.1 Finance Current portion of long-term debt 0.8 0.8 Non-current Operating Other long-term liabilities 79.2 93.1 Finance Long-term debt, less current portion 2.9 3.2 Total lease liabilities $ 149.2 $ 162.2 (1) Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $4.1 million as of March 31, 2022 and December 31, 2021, respectively.
Lease, Cost [Table Text Block]	The components of lease expense related to the Company’s leases for the periods presented were as follows (in millions). Three Months Ended March 31, Lease Costs: Classification: 2022 2021 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 18.7 $ 11.8 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.0 1.8 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 0.7 3.7 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.2 Interest on lease liabilities Interest expense 1.1 0.1 Total lease cost $ 22.7 $ 17.6 (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, 2022
Debt Instrument [Line Items]
Summary of Long-Term Debt	Long-term debt consisted of the following (in millions): March 31, 2022 December 31, 2021 Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2028 , weighted average interest rates of 3.1% and 2.4% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. $ 11.0 $ — Borrowings under the 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.3% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. — 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 9.5% and 9.4% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 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 11.4% for each of the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 550.0 550.0 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.4% for the three months ended March 31, 2022. 325.0 — MRL Credit Facility, interest payments quarterly, borrowings due November 2024, effective interest rate of 12.2% and 12.5% for the three months ended March 31, 2022 and the year ended December 31, 2021, respectively. 306.3 303.5 Shreveport terminal asset financing arrangement 62.7 64.3 MRL asset financing arrangement 13.9 — Other — 0.7 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.7 4.0 Less unamortized debt issuance costs (1) (21.8) (17.8) Less unamortized discounts (1.7) (3.5) Total debt $ 1,449.1 $ 1,426.2 Less current portion of long-term debt 7.3 7.4 Total long-term debt $ 1,441.8 $ 1,418.8 (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 $19.4 million and $22.5 million at March 31, 2022 and December 31, 2021, respectively.
Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations	As of March 31, 2022, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2022 $ 5.1 2023 8.2 2024 515.2 2025 559.3 2026 10.0 Thereafter 374.8 Total $ 1,472.6

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2022
Derivative [Line Items]
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, 2022 December 31, 2021 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 $ (32.1) $ — $ (32.1) $ (17.4) $ — $ (17.4) Crude oil swaps Other current liabilities $ (1.1) $ — $ (1.1) $ — $ — $ — Crack spread swaps Other current liabilities $ (6.8) $ 5.0 $ (1.8) $ — $ — $ — Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements (15.0) — (15.0) (10.5) — (10.5) Total derivative instruments $ (55.0) $ 5.0 $ (50.0) $ (27.9) $ — $ (27.9)
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, 2022 and 2021, related to its derivative instruments not designated as hedges (in millions): Type of Derivative Amount of Realized Gain (Loss) Recognized in Loss on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Loss on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2022 2021 2022 2021 Specialty Products and Solutions segment: Inventory financing obligation $ — $ — $ (14.7) $ (5.2) Crack spread swaps — — (1.8) — Crude oil swaps — — (1.1) — Montana/Renewables segment: Inventory financing obligation — — (4.5) (2.4) WCS crude oil basis swaps — 1.1 — 1.3 Total $ — $ 1.1 $ (22.1) $ (6.3)
WCS crude oil basis swaps | Fuel Product [Member]
Derivative [Line Items]
Schedule of Derivative Positions	At March 31, 2022, the Company had the following notional contract volumes related to outstanding derivative instruments:

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension plan investments $ 32.2 $ — $ — $ 32.2 $ 34.5 $ — $ — $ 34.5 Total recurring assets at fair value $ 32.2 $ — $ — $ 32.2 $ 34.5 $ — $ — $ 34.5 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (47.1) $ (47.1) $ — $ — $ (27.9) $ (27.9) Crude oil swaps — — (1.1) (1.1) — — — — Crack spread swaps — — (1.8) (1.8) — — — — Total derivative liabilities $ — $ — $ (50.0) $ (50.0) $ — $ — $ (27.9) $ (27.9) RINs obligation — (310.0) — (310.0) — (278.9) — (278.9) Precious metals obligations (7.0) — — (7.0) (6.8) — — (6.8) Liability awards (45.5) — — (45.5) (63.1) — — (63.1) Total recurring liabilities at fair value $ (52.5) $ (310.0) $ (50.0) $ (412.5) $ (69.9) $ (278.9) $ (27.9) $ (376.7)
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, 2022 2021 Fair value at January 1, $ (27.9) $ (3.5) Realized gain on derivative instruments — 1.1 Unrealized loss on derivative instruments (22.1) (6.3) Settlements — (1.1) Fair value at March 31, $ (50.0) $ (9.8) 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, $ (22.1) $ (6.3)
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 value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): March 31, 2022 December 31, 2021 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2023 Notes 1 $ — $ — $ 325.6 $ 322.3 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,087.6 $ 1,063.5 $ 815.3 $ 742.0 Revolving credit facility 3 $ 11.0 $ 7.3 $ — $ (2.0) MRL credit facility 3 $ 306.3 $ 299.1 $ 303.5 $ 296.2 Shreveport terminal asset financing arrangement 3 $ 62.7 $ 61.6 $ 64.3 $ 63.0 MRL asset financing arrangement 3 $ 13.9 $ 13.9 $ — $ — Finance leases and other obligations 3 $ 3.7 $ 3.7 $ 4.7 $ 4.7

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 2021 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (95.5) $ (146.1) Less: General partner’s interest in net loss (1.9) (2.9) Net loss attributable to limited partners $ (93.6) $ (143.2) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 79,074,630 78,593,724 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (1.18) $ (1.82)

Segments and Related Informat_2

Segments and Related Information (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of Reportable Segment Information	Reportable segment information for the three months ended March 31, 2022 and 2021, is as follows (in millions): Three Months Ended March 31, 2022 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 769.4 $ 73.2 $ 255.3 $ — $ — $ 1,097.9 Inter-segment sales 5.6 — — — (5.6) — Total sales $ 775.0 $ 73.2 $ 255.3 $ — $ (5.6) $ 1,097.9 Adjusted EBITDA $ 28.1 $ 5.3 $ 9.0 $ (19.1) $ — $ 23.3 Reconciling items to net loss: Depreciation and amortization 15.9 2.8 9.5 2.0 — 30.2 LCM / LIFO gain (3.4) — (2.6) — — (6.0) Interest expense 10.9 1.1 10.1 29.5 — 51.6 Unrealized loss on derivatives 17.6 — 4.5 — — 22.1 RINs mark-to-market loss 6.1 — 3.3 — — 9.4 Other non-recurring expenses 3.8 Equity-based compensation and other items 7.0 Income tax expense 0.7 Net loss $ (95.5) Capital expenditures $ 11.1 $ 0.6 $ 65.2 $ 0.1 $ — $ 77.0 PP&E, net $ 370.3 $ 34.1 $ 604.1 $ 6.7 $ — $ 1,015.2 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) loss (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 5.2 — 1.1 — — 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 $ 10.8 $ 0.5 $ 2.4 $ — $ — $ 13.7 PP&E, net $ 398.8 $ 33.6 $ 457.9 $ 14.6 $ — $ 904.9
Schedule of Major Product Category Sales	Three Months Ended March 31, 2022 2021 Specialty Products and Solutions: Lubricating oils $ 209.5 19.1 % $ 131.4 21.9 % Solvents 92.0 8.4 % 65.7 10.9 % Waxes 44.5 4.1 % 32.7 5.5 % Fuels, asphalt and other by-products 423.4 38.5 % 150.3 25.0 % Total $ 769.4 70.1 % $ 380.1 63.3 % Montana/Renewables: Gasoline $ 58.6 5.3 % $ 42.8 7.1 % Diesel 116.5 10.6 % 65.0 10.8 % Jet fuel 11.4 1.0 % 5.0 0.9 % Asphalt, heavy fuel oils and other 68.8 6.4 % 41.2 6.9 % Total $ 255.3 23.3 % $ 154.0 25.7 % Performance Brands: $ 73.2 6.6 % $ 66.2 11.0 % Consolidated sales $ 1,097.9 100.0 % $ 600.3 100.0 %

Description of the Business - N

Description of the Business - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Limited Partner
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding	79,098,874	78,676,262
General Partner [Member]
Capital Unit [Line Items]
General Partners' Capital Account, Units Outstanding	1,614,261
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	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Accounts Receivable, after Allowance for Credit Loss	$ 306.1	$ 216.8

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Sales by major source	$ 1,097.9	$ 600.3
Total Sales
Disaggregation of Revenue [Line Items]
Sales by major source	$ 1,097.9	$ 600.3

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory method	last-in, first-out (“LIFO”)
Lower of cost or market inventory adjustment	$ 6	$ 22.7
Effect of LIFO Inventory Liquidation on Income	0	0
Excess of Replacement or Current Costs over Stated LIFO Value	130.4		$ 64.9
Effect of LIFO Inventory Liquidation on Income	$ 0	$ 0

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions		Mar. 31, 2022	Dec. 31, 2021
Inventories
Raw materials		$ 61.4	$ 60.9
Work in process		82.9	81
Finished goods		193.3	184.7
Total Inventories		337.6	326.6
Titled Inventory
Inventories
Raw materials		45.1	41
Work in process		58.1	52.5
Finished goods		126.6	121.1
Total Inventories		229.8	214.6
Supply&Offtake Agreements
Inventories
Raw materials	[1]	16.3	19.9
Work in process	[1]	24.8	28.5
Finished goods	[1]	66.7	63.6
Total Inventories	[1]	$ 107.8	$ 112
[1]	Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 7 - “Inventory Financing Agreements” for further information.

Leases Leases - Narrative (Deta

Leases Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Finance Lease, Right-of-Use Asset, Accumulated Amortization	$ 3.6	$ 4.1
Lessee, Finance Lease, Option to Extend	no
Lease, Practical Expedients, Package [true false]	true
Lease, Practical Expedient, Use of Hindsight [true false]	false
Excess of Replacement or Current Costs over Stated LIFO Value	$ 130.4	$ 64.9
Minimum [Member]
Lessee, Finance Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Finance Lease, Renewal Term	18 years
Lessee, Finance Lease, Option to Extend	33 years

Leases Leases - Lease Assets an

Leases Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Millions		Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease Assets		$ 144.8	$ 157.7
Finance Lease Assets	[1]	3.1	4.2
Total Leased Asset		147.9	161.9
Current portion of operating lease liabilities		66.3	65.1
Current portion of finance leases		0.8	0.8
Long-term operating lease liabilities		79.2	93.1
Long-term finance lease liabilities		2.9	3.2
Total Lease Liability		149.2	162.2
Finance Lease, Accumulated Amortization		$ 3.6	$ 4.1
[1]	Finance lease assets are recorded net of accumulated amortization of $3.6 million an d $4.1 million as of March 31, 2022 and December 31, 2021, respectively.

Leases Leases - Lease Cost (Det

Leases Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Leases [Abstract]
Fixed operating lease cost	$ 18.7	$ 11.8
Short-term Operating Lease Cost	2	1.8
Variable Operating Lease Cost	0.7	3.7
Finance Lease Amortization of ROU Asset	0.2	0.2
Interest on lease liabilities	1.1	0.1
Total Lease Cost	$ 22.7	$ 17.6

Leases Leases - Maturity of Lea

Leases Leases - Maturity of Lease Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2021	[1]	$ 70.8
2022	[1]	12.1
2023	[1]	8.1
Total Operating Lease Payments	[1]	160.4
Less: Interest	[1]	14.9
Present value of operating lease liabilities	[1]	$ 145.5
Operating Lease, Lease Not yet Commenced, Description		no
2021	[2]	$ 1
2022	[2]	1
2023	[2]	0.7
Total Finance Lease Payments	[2]	4.3
Less: Interest	[2]	0.6
Present value of Finance Lease Liability	[2]	$ 3.7
Finance Lease Material Option to Extend		no
Finance Lease, Lease Not yet Commenced, Description		no
2019		$ 56.7
2021		71.8
2022		13.1
2023		8.8
Total Lease Liability, Payments due		164.7
Less: Total Interest		15.5
Present Value of Total Lease Liability		149.2	$ 162.2
Total Lease Liability		149.2	162.2
Lessee, Operating Lease, Liability, to be Paid, after Year Four		9.6
Finance Lease, Liability, to be Paid, after Year Four	[2]	0.2
Current portion of operating lease liabilities		66.3	65.1
Current portion of finance leases		0.8	0.8
Lease, Liability, current		67.1
Long-term operating lease liabilities		79.2	93.1
Long-term finance lease liabilities		2.9	$ 3.2
Lease Liability, noncurrent		$ 82.1
Lessee, Operating Lease, Option to Extend		no
2021	[1]	$ 70.8
2021	[2]	1
2021		71.8
2022	[1]	12.1
2022	[2]	1
2022		13.1
2023	[1]	8.1
2023	[2]	0.7
2023		8.8
2023	[1]	3.9
2023	[2]	0.6
Lease, Liability, Payments Due Year Five		4.5
Lease, Liability, Payments Due After Year Five		9.8
Present value of Finance Lease Liability	[2]	3.7
2019		56.7
2019	[1]	55.9
2019	[2]	0.8
Lease Arrangement, Types [Domain]
Leases [Abstract]
Present Value of Total Lease Liability		149.2
Total Lease Liability		$ 149.2
[1]	As of March 31, 2022, the Company’s operating lease payments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of March 31, 2022.
[2]	As of March 31, 2022, the Company’s finance lease paym ents 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, 2022.

Leases Leases - Lease Term and

Leases Leases - Lease Term and Discount Rate (Details)	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	2 years 10 months 24 days	3 years 1 month 6 days
Finance Lease, Weighted Average Remaining Lease Term	4 years 6 months	4 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.90%	7.00%
Finance Lease, Weighted Average Discount Rate, Percent	7.20%	7.30%

Commitments and Contingencies -

Commitments and Contingencies - Narrative - Environmental (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
RINs Obligation	$ (310)	$ (278.9)
Level 2
Loss Contingencies [Line Items]
RINs Obligation	$ (310)	$ (278.9)

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies - Narrative -Standby Letters of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Revolving Credit Facility
Loss Contingencies [Line Items]
Revolver commitments		$ 600
Revolving Credit Facility
Loss Contingencies [Line Items]
Outstanding standby letters of credit	$ 35.8	$ 32.7
Revolver commitments	$ 500
Revolving Credit Facility | Maximum [Member]
Loss Contingencies [Line Items]
Letter of Credit Sublimit	90.00%	90.00%
Letter of Credit
Loss Contingencies [Line Items]
Revolver commitments	$ 255	$ 255

Commitments and Contingencies_2

Commitments and Contingencies Commitments and Contingencies - Narrative - Throughput Contract (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)bbl
Commitments and Contingencies Disclosure [Abstract]
Unrecorded Unconditional Purchase Obligations Disclosure [Table Text Block]	As of March 31, 2022, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2022 $ 2.9 2023 3.9 2024 4.0 2025 4.0 2026 4.0 Thereafter 2.0 Total (1) $ 20.8 (1) As of March 31, 2022, 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	$ 20.8	[1]
Recorded Unconditional Purchase Obligation, to be Paid, Year One	2.9
Recorded Unconditional Purchase Obligation, to be Paid, Year Two	3.9
Recorded Unconditional Purchase Obligation, to be Paid, Year Three	4
Recorded Unconditional Purchase Obligation, to be Paid, Year Four	4
Recorded Unconditional Purchase Obligation, to be Paid, Year Five	4
Recorded Unconditional Purchase Obligation, to be Paid, after Year Five	$ 2
[1]	As of March 31, 2022, 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, 2022USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Sep. 30, 2018barrelsPerDay	Jun. 19, 2017barrelsPerDay
Oil and Gas, Delivery Commitment [Line Items]
Interest expense		$ (51.6)	$ (34.2)
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 expense		$ (11.5)	$ (1.4)
Deferred payment arrangement, maximum percentage of eligible inventory		90.00%
Deferred payment arrangement, outstanding amount		$ 20.6		$ 17
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		$ 18.3
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, 2022	Dec. 31, 2021
Long Term Debt Textual [Abstract]
Line of Credit Facility, Remaining Borrowing Capacity			$ 401.7
Senior Notes [Abstract]
Other			0	$ 0.7
Present value of Finance Lease Liability	[1]		3.7
Unamortized Debt Issuance Expense	[2]		21.8	17.8
Total long-term debt			1,449.1	1,426.2
Less current portion of long-term debt			7.3	7.4
Total long-term debt, excluding current portion			1,441.8	1,418.8
Asset financing arrangement			62.7	64.3
MRL lease financing arrangement			13.9	0
MRL Credit Facility			306.3	303.5
Revolving Credit Facility
Long Term Debt Textual [Abstract]
Long-term Line of Credit			$ 11	$ 0
Senior Notes [Abstract]
Weighted average interest rate			3.10%	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			11.40%	11.40%
Fixed rate			11.00%	11.00%
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Summary of Long-term debt
Borrowings under Notes			$ 0	$ 325
Senior Notes [Abstract]
Effective interest rate			8.30%	8.30%
Fixed rate			7.75%
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments
Senior Notes [Abstract]
Effective interest rate			9.50%	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]
Present value of Finance Lease Liability			3.7	4
Unamortized Discount on Two Thousand One Nine and Two Thousand Two Zero Notes [Member]
Senior Notes [Abstract]
Less unamortized discounts			(1.7)	(3.5)
Notes Due July Two Thousand Twenty Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Domain]
Summary of Long-term debt
Borrowings under Notes			200	200
Notes due July Two Thousand Twenty Seven at Fixed Rate Eight Point Three Percentage Interest Payments
Summary of Long-term debt
Borrowings under Notes			$ 325	$ 0
Senior Notes [Abstract]
Effective interest rate			8.40%
Fixed rate			8.125%
[1]	As of March 31, 2022, the Company’s finance lease paym ents 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, 2022.
[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 $19.4 million and $22.5 million at March 31, 2022 and December 31, 2021, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($) $ in Millions		Jan. 20, 2022	Feb. 23, 2018	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Long-Term Debt (Textual) [Abstract]
Accumulated Amortization, Deferred Finance Costs				$ 19.4		$ 22.5
(Gain) loss on debt extinguishment				1
Repayments of borrowings — senior notes				$ 325	$ 0
Gain (Loss) on Extinguishment of Debt [Abstract]
Debt Instrument, Covenant Compliance				in compliance with all covenants under the indentures governing the Senior Notes
Line of Credit Facility, Remaining Borrowing Capacity				$ 401.7
Total long-term debt, excluding current portion				1,441.8		1,418.8
Debt and Lease Obligation				1,449.1		1,426.2
Unamortized Debt Issuance Expense	[1]			(21.8)		(17.8)
Present value of Finance Lease Liability	[2]			3.7
Other				0		0.7
MRL lease financing arrangement				13.9		0
Line of Credit Amendment		Jan. 20, 2022
Notes Due April 2023 at Fixed Rate of 7.75% Interest Payments
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent				$ 0		$ 325
Effective interest rate				8.30%		8.30%
Fixed rate				7.75%
Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Maturity date			Feb. 23, 2023
Senior secured revolving credit facility				$ 500
Outstanding standby letters of credit				$ 35.8		$ 32.7
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, 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				$ 448.5
Gain (Loss) on Extinguishment of Debt [Abstract]
Long-term Line of Credit				$ 11		$ 0
Weighted average interest rate				3.10%		2.40%
Revolving Credit Facility | Maximum
Long-Term Debt (Textual) [Abstract]
Letter of Credit Sublimit				90.00%		90.00%
Notes due July Two Thousand Twenty Seven at Fixed Rate Eight Point Three Percentage Interest Payments
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent				$ 325		$ 0
Effective interest rate				8.40%
Fixed rate				8.125%
Gain (Loss) on Extinguishment of Debt [Abstract]
Debt Instrument, Issuance Date		Jan. 20, 2022
Long-Term Debt, Gross		$ 325
Proceeds from Debt, Net of Issuance Costs		$ 319.1
Unamortized Discount on Two Thousand One Nine and Two Thousand Two Zero Notes [Member]
Gain (Loss) on Extinguishment of Debt [Abstract]
Debt Instrument, Unamortized Discount				$ (1.7)		(3.5)
Capital Lease Obligations
Gain (Loss) on Extinguishment of Debt [Abstract]
Present value of Finance Lease Liability				3.7		4
Notes Due January Two Thousand Twenty One at Fixed Rated Eleven Point Five Percentage Interest Payments [Member]
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent				$ 550		$ 550
Notes due April twenty twenty-five at Eleven percent interest payments [Member]
Long-Term Debt (Textual) [Abstract]
Effective interest rate				11.40%		11.40%
Fixed rate				11.00%		11.00%
Notes Due July Two Thousand Twenty Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Domain]
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent				$ 200		$ 200
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments
Long-Term Debt (Textual) [Abstract]
Effective interest rate				9.50%		9.40%
Fixed rate				9.25%		9.25%
MRL Credit Facility
Long-Term Debt (Textual) [Abstract]
Effective interest rate				12.20%		12.50%
[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 $19.4 million and $22.5 million at March 31, 2022 and December 31, 2021, respectively.
[2]	As of March 31, 2022, the Company’s finance lease paym ents 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, 2022.

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) - USD ($) $ in Millions	Feb. 23, 2018	Mar. 31, 2022
Maturities of long-term debt
2021		$ 5.1
2022		8.2
2023		515.2
2024		559.3
Long-term Debt		1,472.6
Debt Instrument [Line Items]
Long-Term Debt, Maturity, after Year Four		374.8
Debt Instrument, Repurchased Face Amount		325
2021		5.1
2021		8.2
Long-Term Debt, Maturity, Year Three		515.2
Long-Term Debt, Maturity, Year Four		559.3
Long-Term Debt, Maturity, Year Five		$ 10
Revolving Credit Facility
Debt Instrument [Line Items]
Maturity date	Feb. 23, 2023

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, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Gross Amounts of Recognized Liabilities	$ (55)	$ (27.9)
Derivative Liability, Fair Value, Gross Asset	5	0
Derivative Liability	(50)	(27.9)
Inventory Financing Obligations | Not Designated as Hedging Instrument [Member] | Specialty Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Liabilities	(32.1)	(17.4)
Derivative Liability, Fair Value, Gross Asset	0	0
Derivative Liability	(32.1)	(17.4)
Inventory Financing Obligations | Not Designated as Hedging Instrument [Member] | Montana/Renewables
Offsetting Assets [Line Items]
Gross Amounts of Recognized Liabilities	(15)	(10.5)
Derivative Liability, Fair Value, Gross Asset	0	0
Derivative Liability	(15)	(10.5)
Fair Value, Measurements, Recurring
Offsetting Assets [Line Items]
Derivative Liability	(50)	(27.9)
Fair Value, Measurements, Recurring | Inventory Financing Obligations
Offsetting Assets [Line Items]
Derivative Liability	(47.1)	(27.9)
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3
Offsetting Assets [Line Items]
Derivative Liability	(50)	(27.9)
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3 | Inventory Financing Obligations
Offsetting Assets [Line Items]
Derivative Liability	(47.1)	27.9
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Offsetting Assets [Line Items]
Derivative Liability	0	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member] | Inventory Financing Obligations
Offsetting Assets [Line Items]
Derivative Liability	0	0
Fair Value, Measurements, Recurring | Level 2
Offsetting Assets [Line Items]
Derivative Liability	0	0
Fair Value, Measurements, Recurring | Level 2 | Inventory Financing Obligations
Offsetting Assets [Line Items]
Derivative Liability	$ 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, 2022	Dec. 31, 2021
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (55)	$ (27.9)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(50)	(27.9)
Derivative Liability, Fair Value, Gross Asset	5	0
Inventory Financing Obligations | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(32.1)	(17.4)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(32.1)	(17.4)
Derivative Liability, Fair Value, Gross Asset	0	0
Inventory Financing Obligations | Montana/Renewables | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(15)	(10.5)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(15)	(10.5)
Derivative Liability, Fair Value, Gross Asset	0	0
crude oil swaps | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(1.1)	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(1.1)	0
Derivative Liability, Fair Value, Gross Asset	0	0
crack spread swaps | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(6.8)	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(1.8)	0
Derivative Liability, Fair Value, Gross Asset	$ 5	$ 0

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, 2022	Mar. 31, 2021
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 0	$ 1.1
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(22.1)	(6.3)
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	0
crack spread swaps | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(1.8)	0
WCS crude oil basis swaps [Domain] | Montana/Renewables | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	1.1
WCS crude oil basis swaps [Domain] | Montana/Renewables | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	1.3
crude oil swaps | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
crude oil swaps | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(1.1)	0
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)	(14.7)	(5.2)
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)	$ (4.5)	$ (2.4)

Derivatives Derivatives - Sched

Derivatives Derivatives - Schedule of Derivative Positions (Diesel Crack Spread Swaps) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 0	$ 1.1
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (22.1)	$ (6.3)

Derivatives Derivatives - Sch_2

Derivatives Derivatives - Schedule of Derivative Positions (Gasoline Crack Spread Swaps) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (22.1)	$ (6.3)
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	1.1
WCS crude oil basis swaps [Domain] | Unrealized Gain (Loss) | Montana/Renewables
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	1.3
WCS crude oil basis swaps [Domain] | Realized Gain (Loss) | Montana/Renewables
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 0	$ 1.1

Derivatives Derivatives - Sch_3

Derivatives Derivatives - Schedule of Derivative Positions (2/1/1 Crack Spread sales) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Unrealized Gain (Loss)
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (22.1)	$ (6.3)
Realized Gain (Loss)
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 0	$ 1.1

Derivatives Derivatives - Sch_4

Derivatives Derivatives - Schedule of positions (Diesel - MEH Crack Spread Swaps) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)bbl	Mar. 31, 2021USD ($)
Not Designated as Hedging Instrument [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss) | $	$ (22.1)	$ (6.3)
Not Designated as Hedging Instrument [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss) | $	$ 0	$ 1.1
crack spread swaps
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume | bbl	2,475,000
crude oil swaps
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume | bbl	150,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Recurring Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Derivative liabilities:
Total derivative liabilities	$ 50	$ 27.9
Fair Value, Measurements, Recurring
Assets:
Pension plan investments	32.2	34.5
Assets, Fair Value Disclosure	32.2	34.5
Derivative liabilities:
Total derivative liabilities	50	27.9
RINs Obligation	(310)	(278.9)
Precious metals lease	(7)	(6.8)
Liability Awards	(45.5)	(63.1)
Total recurring liabilities at fair value	(412.5)	(376.7)
Fair Value, Measurements, Recurring | Level 1
Assets:
Pension plan investments	32.2	34.5
Assets, Fair Value Disclosure	32.2	34.5
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	0	0
Precious metals lease	(7)	(6.8)
Liability Awards	(45.5)	(63.1)
Total recurring liabilities at fair value	(52.5)	(69.9)
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	(310)	(278.9)
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(310)	(278.9)
Fair Value, Measurements, Recurring | Level 3
Assets:
Pension plan investments	0	0
Assets, Fair Value Disclosure	0	0
Derivative liabilities:
Total derivative liabilities	50	27.9
RINs Obligation	0	0
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(50)	(27.9)
Inventory Financing Obligations | Fair Value, Measurements, Recurring
Derivative liabilities:
Total derivative liabilities	47.1	27.9
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	$ 47.1	$ (27.9)

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, 2022	Mar. 31, 2021	Dec. 31, 2021
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Realized (gain) loss on derivative instruments	$ (22.1)	$ (5.2)
Unrealized gain (loss) on derivative instruments	(22.1)	(6.3)
Total derivative liabilities	50		$ 27.9
Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	50		27.9
Precious metals lease	7		6.8
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	47.1		27.9
crude oil 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	(1.1)		0
crack spread 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	(1.8)		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,	(27.9)	(3.5)
Realized (gain) loss on derivative instruments	0	1.1
Unrealized gain (loss) on derivative instruments	(22.1)	(6.3)
Settlements	0	(1.1)
Fair value at June 30,	(50)	$ (9.8)
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	50		27.9
Precious metals lease	0		0
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	47.1		(27.9)
Level 3 | crude oil 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	(1.1)		0
Level 3 | crack spread 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	(1.8)		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		0
Precious metals lease	7		6.8
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		0
Fair Value, Inputs, Level 1 [Member] | crude oil 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		0
Fair Value, Inputs, Level 1 [Member] | crack spread 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		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		0
Precious metals lease	0		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		0
Level 2 | crude oil 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		0
Level 2 | crack spread 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		$ 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, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	$ 62.7	$ 64.3
MRL lease financing arrangement	13.9	0
MRL Credit Facility	306.3	303.5
Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	62.7	64.3
MRL lease financing arrangement	13.9	0
Finance lease and other obligations	3.7	4.7
MRL Credit Facility	306.3	303.5
Fair Value, Inputs, Level 3 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	61.6	63
MRL lease financing arrangement	13.9	0
Finance lease and other obligations	3.7	4.7
MRL Credit Facility	299.1	296.2
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	0	325.6
Fair Value, Inputs, Level 1 [Member] | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	0	322.3
Level 2 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	1,087.6	815.3
Level 2 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	1,063.5	742
Revolving Credit Facility | Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Lines of Credit, Fair Value Disclosure	(11)	0
Revolving Credit Facility | Fair Value, Inputs, Level 3 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Lines of Credit, Fair Value Disclosure	$ (7.3)	$ (2)

Earnings Per Unit - Summary of

Earnings Per Unit - Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss		$ (1.9)	$ (2.9)
Net income (loss) available to limited partners		$ (93.6)	$ (143.2)
Weighted Average Limited Partnership Units Outstanding, Diluted		79,074,630	78,593,724
Weighted Average Number of Shares Outstanding, Diluted	[1]	79,074,630	78,593,724
Weighted Average Number of Shares Outstanding, Basic		79,074,630	78,593,724
Net loss		$ (95.5)	$ (146.1)
Continuing Operations
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss		$ (1.9)	$ (2.9)
[1]	Total diluted weighted average limited partner units outstanding excludes a de-minimis amount of potentially dilutive phantom units which would have been anti-dilutive for the three months ended March 31, 2022 and 2021

Segments and Related Informat_3

Segments and Related Information - Schedule of Reportable Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Sales	$ 1,097.9	$ 600.3
Adjusted EBITDA	(23.3)	5.4
Reconciling items to net loss:
Depreciation and amortization	30.2	30.9
Effect of LIFO liquidation and Inventory write-down	(6)	(22.7)
Loss on impairment and disposal of assets		0.7
Unrealized (gain) loss on derivatives	22.1	6.3
RINs mark-to-market	9.4	75
Other Nonrecurring (Income) Expense	3.8	2.5
Interest expense	51.6	34.2
(Gain) loss on debt extinguishment	(1)
Equity-based compensation and other items	7	13.6
Income tax expense from continuing operations	0.7	0.2
Net loss	(95.5)	(146.1)
Payments to Acquire Productive Assets	77	13.7
Property, Plant and Equipment, Net	1,015.2	904.9	$ 949.7
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	1,097.9	600.3
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Specialty Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	11.1	10.8
Property, Plant and Equipment, Net	370.3	398.8
Fuel Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0.6	0.5
Property, Plant and Equipment, Net	34.1	33.6
Corporate Segment [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0.1	0
Property, Plant and Equipment, Net	6.7	14.6
Montana/Renewables
Reconciling items to net loss:
Payments to Acquire Productive Assets	65.2	2.4
Property, Plant and Equipment, Net	604.1	457.9
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		(3.5)
Operating Segments [Member] | Specialty Product [Member]
Segment Reporting Information [Line Items]
Sales	775	383.6
Adjusted EBITDA	(28.1)	2.2
Reconciling items to net loss:
Depreciation and amortization	15.9	16.9
Effect of LIFO liquidation and Inventory write-down	(3.4)	(17.6)
Loss on impairment and disposal of assets		0.7
Unrealized (gain) loss on derivatives	17.6	(5.2)
RINs mark-to-market	6.1	51.7
Interest expense	10.9	2.3
Operating Segments [Member] | Specialty Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	769.4	380.1
Operating Segments [Member] | Specialty Product [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	5.6	3.5
Operating Segments [Member] | Fuel Product [Member]
Segment Reporting Information [Line Items]
Sales	73.2	66.2
Adjusted EBITDA	(5.3)	(16)
Reconciling items to net loss:
Depreciation and amortization	2.8	3.4
Effect of LIFO liquidation and Inventory write-down	0	0
Loss on impairment and disposal of assets		0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	1.1	0.1
Operating Segments [Member] | Fuel Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	73.2	66.2
Operating Segments [Member] | Fuel Product [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Corporate Segment [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Adjusted EBITDA	(19.1)	17.2
Reconciling items to net loss:
Depreciation and amortization	2	2
Effect of LIFO liquidation and Inventory write-down	0	0
Loss on impairment and disposal of assets		0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	29.5	31.6
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	255.3	154
Adjusted EBITDA	(9)	2
Reconciling items to net loss:
Depreciation and amortization	9.5	8.6
Effect of LIFO liquidation and Inventory write-down	(2.6)	(5.1)
Loss on impairment and disposal of assets		0
Unrealized (gain) loss on derivatives	4.5	(1.1)
RINs mark-to-market	3.3	23.3
Interest expense	10.1	0.2
Operating Segments [Member] | Montana/Renewables | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	255.3	154
Operating Segments [Member] | Montana/Renewables | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(5.6)
Adjusted EBITDA	0	0
Reconciling items to net loss:
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Loss on impairment and disposal of assets		0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	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	(5.6)	(3.5)
Oil and Gas, Refining and Marketing [Member]
Segment Reporting Information [Line Items]
Sales	$ 1,097.9	$ 600.3

Segments and Related Informat_4

Segments and Related Information - Schedule of Major Product Category Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Major product category sales
Sales	$ 1,097.9	$ 600.3
Adjusted EBITDA	23.3	(5.4)
Depreciation and amortization	30.2	30.9
Effect of LIFO liquidation and Inventory write-down	(6)	(22.7)
Interest expense	51.6	34.2
Unrealized (gain) loss on derivatives	22.1	6.3
Other Nonrecurring (Income) Expense	3.8	2.5
Non-cash equity based compensation	7	13.6
Income tax expense from continuing operations	0.7	0.2
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(95.5)	$ (146.1)
(Gain) loss on debt extinguishment	$ 1
Product Concentration Risk [Member] | Sales
Major product category sales
Sales, percentage	100.00%	100.00%
Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 769.4	$ 380.1
Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	70.10%	63.30%
Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 73.2	$ 66.2
Product Concentration Risk [Member] | Fuel Product [Member] | Sales
Major product category sales
Sales, percentage	6.60%	11.00%
Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 255.3	$ 154
Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	23.30%	25.70%
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 209.5	$ 131.4
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	19.10%	21.90%
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 92	$ 65.7
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	8.40%	10.90%
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 44.5	$ 32.7
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	4.10%	5.50%
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 423.4	$ 150.3
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	38.50%	25.00%
Gasoline [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 58.6	$ 42.8
Gasoline [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	5.30%	7.10%
Diesel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 116.5	$ 65
Diesel [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	10.60%	10.80%
Jet fuel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 11.4	$ 5
Jet fuel [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	1.00%	0.90%
Oil and Gas, Refining and Marketing [Member]
Major product category sales
Sales	$ 1,097.9	$ 600.3
Oil and Gas, Refining and Marketing [Member] | Product Concentration Risk [Member]
Major product category sales
Sales	1,097.9	600.3
asphalt, heavy fuel oils and other | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 68.8	$ 41.2
asphalt, heavy fuel oils and other | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	6.40%	6.90%
Operating Segments [Member]
Major product category sales
Sales		$ (3.5)
Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 775	383.6
Adjusted EBITDA	28.1	(2.2)
Depreciation and amortization	15.9	16.9
Effect of LIFO liquidation and Inventory write-down	(3.4)	(17.6)
Interest expense	10.9	2.3
Unrealized (gain) loss on derivatives	17.6	(5.2)
Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	73.2	66.2
Adjusted EBITDA	5.3	16
Depreciation and amortization	2.8	3.4
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	1.1	0.1
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Corporate Segment [Member]
Major product category sales
Sales	0	0
Adjusted EBITDA	19.1	(17.2)
Depreciation and amortization	2	2
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	29.5	31.6
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Montana/Renewables
Major product category sales
Sales	255.3	154
Adjusted EBITDA	9	(2)
Depreciation and amortization	9.5	8.6
Effect of LIFO liquidation and Inventory write-down	(2.6)	(5.1)
Interest expense	10.1	0.2
Unrealized (gain) loss on derivatives	4.5	(1.1)
Eliminations [Member]
Major product category sales
Sales	(5.6)
Adjusted EBITDA	0	0
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	0	0
Unrealized (gain) loss on derivatives	0	0
External Customers [Member]
Major product category sales
Sales	1,097.9	600.3
External Customers [Member] | Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	769.4	380.1
External Customers [Member] | Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	73.2	66.2
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	255.3	154
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	5.6	3.5
Eliminations [Member] | Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	0	0
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	$ (5.6)	$ (3.5)

Segments and Related Informat_5

Segments and Related Information - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
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	ten percent
Adjusted EBITDA	$ 23.3	$ (5.4)
Depreciation and amortization	30.2	30.9
Effect of LIFO liquidation and Inventory write-down	(6)	(22.7)
Interest expense	51.6	34.2
Unrealized (gain) loss on derivatives	22.1	6.3
RINs mark-to-market	9.4	75
Other Nonrecurring (Income) Expense	3.8	2.5
Equity-based compensation and other items	7	13.6
Income tax expense from continuing operations	0.7	0.2
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(95.5)	(146.1)
Sales	1,097.9	600.3
Property, Plant and Equipment, Net	1,015.2	904.9	$ 949.7
Payments to Acquire Productive Assets	77	13.7
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	1,097.9	600.3
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales		(3.5)
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
Interest expense	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	(5.6)
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	6.7	14.6
Payments to Acquire Productive Assets	0.1	0
Corporate Segment [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	19.1	(17.2)
Depreciation and amortization	2	2
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	29.5	31.6
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	604.1	457.9
Payments to Acquire Productive Assets	65.2	2.4
Montana/Renewables | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	9	(2)
Depreciation and amortization	9.5	8.6
Effect of LIFO liquidation and Inventory write-down	(2.6)	(5.1)
Interest expense	10.1	0.2
Unrealized (gain) loss on derivatives	4.5	(1.1)
RINs mark-to-market	3.3	23.3
Sales	255.3	154
Montana/Renewables | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	255.3	154
Specialty Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	370.3	398.8
Payments to Acquire Productive Assets	11.1	10.8
Specialty Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	28.1	(2.2)
Depreciation and amortization	15.9	16.9
Effect of LIFO liquidation and Inventory write-down	(3.4)	(17.6)
Interest expense	10.9	2.3
Unrealized (gain) loss on derivatives	17.6	(5.2)
RINs mark-to-market	6.1	51.7
Sales	775	383.6
Specialty Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	769.4	380.1
Fuel Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	34.1	33.6
Payments to Acquire Productive Assets	0.6	0.5
Fuel Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	5.3	16
Depreciation and amortization	2.8	3.4
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	1.1	0.1
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	73.2	66.2
Fuel Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	73.2	66.2
Eliminations
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	0	0
Payments to Acquire Productive Assets	$ 0	$ 0
Supplier Concentration Risk [Member] | percentage | two
Segment Reporting Information [Line Items]
Percentage of crude oil supply from 2 suppliers	85.10%	86.10%

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Asset financing arrangement	$ 62.7		$ 64.3
Property, Plant and Equipment, Net	1,015.2	$ 904.9	949.7
Restricted Cash	43.9	0
Long-term Debt	1,472.6
Partners' Capital	(463.8)	(273.5)	(385.1)	$ (128.6)
Cash and cash equivalents	10.7	114.2	38.1
Interest expense	51.6	$ 34.2
Parent Company
Schedule of Equity Method Investments [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	306.1		216.8
Accounts receivable - Intercompany	0		0
Property, Plant and Equipment, Net	829		698.4
Restricted Cash	0		0
Accounts Payable	351.7
Accounts payable - Intercompany	0		0
Long-term Debt	1,128.8		1,122.6
Partners' Capital	(453.4)		(379.7)
Partners’ capital (deficit) - Intercompany	0		0
Cash and cash equivalents	8.2
Unrestricted Subsidiaries
Schedule of Equity Method Investments [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	0		0
Accounts receivable - Intercompany	238.9		6.9
Property, Plant and Equipment, Net	325.2		390.3
Restricted Cash	43.9		83.8
Accounts Payable	63.4
Accounts payable - Intercompany	95.3		43.1
Long-term Debt	313		296.2
Partners' Capital	(10.4)		(5.4)
Partners’ capital (deficit) - Intercompany	149.2		146.7
Cash and cash equivalents	2.5
Revenues	14.4
Operating Costs and Expenses	6.9
Depreciation	2.8
Interest expense	11.1
Eliminations
Schedule of Equity Method Investments [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	0		0
Accounts receivable - Intercompany	(238.9)		(6.9)
Property, Plant and Equipment, Net	(139)		(139)
Restricted Cash	0		0
Accounts Payable	0
Accounts payable - Intercompany	(95.3)		(43.1)
Long-term Debt	0		0
Partners' Capital	0		0
Partners’ capital (deficit) - Intercompany	(149.2)		(146.7)
Cash and cash equivalents	0
Consolidated Total
Schedule of Equity Method Investments [Line Items]
Accounts Receivable, after Allowance for Credit Loss, Current	306.1		216.8
Accounts receivable - Intercompany	0		0
Property, Plant and Equipment, Net	1,015.2		949.7
Restricted Cash	43.9		83.8
Accounts Payable	415.1
Accounts payable - Intercompany	0		0
Long-term Debt	1,441.8		1,418.8
Partners' Capital	(463.8)		(385.1)
Partners’ capital (deficit) - Intercompany	0		0
Cash and cash equivalents	10.7
Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Schedule of Equity Method Investments [Line Items]
Asset financing arrangement	$ 62.7		$ 64.3

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] $ in Millions	Apr. 30, 2022USD ($)
Subsequent Event [Line Items]
Fair Value of Derivative Measurement Date	Apr. 30, 2022
Increase (Decrease) in Derivative Assets and Liabilities	$ 31.8

Uncategorized Items - clmt-2022

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 109,400,000
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 121,900,000