Calumet Specialty Products Partners (CLMT) 10-Q 5 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 05, 2023
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, 2023
Entity Tax Identification Number	35-1811116
Amendment Flag	false
Document Fiscal Year Focus	2023
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		79,958,262

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 11.2	$ 35.2
Accounts Receivable, after Allowance for Credit Loss	262.2	245.7
Accounts receivable, net:
Other	34.7	22.3
Total accounts receivable	296.9	268
Inventories	454.8	498
Derivative assets	7.1	0
Prepaid expenses and other current assets	29.9	19.2
Total current assets	799.9	820.4
Property, plant and equipment, net	1,543.2	1,482
Other noncurrent assets, net	421.4	439.4
Total assets	2,764.5	2,741.8
Current liabilities:
Accounts payable	394.3	442.4
Accrued interest payable	39.5	34.6
Accrued salaries, wages and benefits	75.1	93
Current portion RINs Obligation	419.5	399.3
Derivative Liability, Current	0	26.5
Other current liabilities	112.7	114.5
Current portion of long-term debt	20.6	20
Total current liabilities	1,265.7	1,352.1
Other long-term liabilities	52.9	60.2
Long-term RINs obligation, less current portion	25.2	77.5
Long-term debt, less current portion	1,696.8	1,539.7
Total liabilities	3,040.6	3,029.5
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250	250
Partners’ capital (deficit):
Partners' Capital	(526.1)	(537.7)
Total liabilities and partners’ capital (deficit)	2,764.5	2,741.8
Purchase and Supply Commitment, current liability	204	221.8
Limited Partner
Partners’ capital (deficit):
Partners' Capital	(518.9)	(529.9)
General Partner [Member]
Partners’ capital (deficit):
Partners' Capital	1.1	0.5
AOCI Attributable to Parent [Member]
Partners’ capital (deficit):
Partners' Capital	$ (8.3)	$ (8.3)

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Accounts Receivable, Allowance for Credit Loss	$ 1.5	$ 1.3
Long-term Debt and Lease Obligation	1,696.8	1,539.7
Partners' Capital	(526.1)	(537.7)
Current portion RINs Obligation	$ 419.5	$ 399.3
Limited Partner
Limited partners’ interest units issued (in shares)	79,835,801	79,189,583
Limited Partners' Capital Account, Units Outstanding	79,835,801	79,189,583
Partners' Capital	$ (518.9)	$ (529.9)

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Sales	$ 1,036,900,000	$ 1,097,900,000
Cost of sales	940,200,000	1,065,200,000
Gross profit	96,700,000	32,700,000
Operating costs and expenses:
Selling	13,500,000	12,600,000
General and administrative	37,000,000	32,600,000
Other Operating Income (Expense), Net	3,000,000	4,800,000
Operating income (loss)	43,200,000	(17,300,000)
Other income (expense):
Interest expense	(49,200,000)	(51,600,000)
Gain (loss) on derivative instruments	25,500,000	(22,100,000)
Other expense	200,000	3,800,000
Total other expense	(23,900,000)	(77,500,000)
Net income (loss) before income taxes	19,300,000	(94,800,000)
Income tax expense from continuing operations	500,000	700,000
Net income (loss)	18,800,000	(95,500,000)
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	(9,900,000)	0
Net income (loss) attributable to Partners	28,700,000	(95,500,000)
General partner’s interest in net loss	600,000	(1,900,000)
Net income (loss) available to limited partners	$ 28,100,000	$ (93,600,000)
Weighted average limited partner units outstanding:
Weighted Average Number of Shares Outstanding, Basic	79,830,671	79,074,630
Weighted Average Number of Shares Outstanding, Diluted	79,939,985	79,074,630
Earnings Per Share [Abstract]
Limited partners' interest basic and diluted net loss per unit	$ 0.35	$ (1.18)

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net income (loss)	$ 18.8	$ (95.5)
Defined benefit pension and retiree health benefit plans	0	0.1
Total other comprehensive income	0	0.1
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	18.8	(95.4)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(9.9)	0
Comprehensive income (loss)	$ 28.7	(95.4)
General Partner [Member]
Total other comprehensive income		0
Limited Partner
Total other comprehensive income		0
AOCI Attributable to Parent [Member]
Total other comprehensive income		$ 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]	Noncontrolling Interest, Limited and General Partner
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)
Net income (loss) attributable to Partners	(95.5)	(1.9)	(93.6)	0
Settlement of tax withholdings on equity-based incentive compensation	(3.6)	0	(3.6)	0
Amortization of phantom units	0.6	0	0.6	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)
Beginning of Period at Dec. 31, 2022	(537.7)	0.5	(529.9)	(8.3)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive income	0
Net loss	18.8
Net income (loss) attributable to Partners	28.7	0.6	28.1	0
Settlement of tax withholdings on equity-based incentive compensation	(7.9)	0	(7.9)	0
Amortization of phantom units	0.2	0	0.2	0
Settlement of phantom units	0.5	0	0.5	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	9.9	0	(9.9)	0	$ (9.9)
End of Period at Mar. 31, 2023	$ (526.1)	$ 1.1	$ (518.9)	$ (8.3)

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating activities
Net income (loss)	$ 18.8	$ (95.5)
Non-cash RINs expense	(32.1)	31.1
Unrealized (gain) loss on derivatives	(41)	22.1
Adjustments to reconcile net loss to net cash used in operating activities:
Other non-cash activities	67.8	0.1
Changes in assets and liabilities	(40.2)	39.3
Net cash provided by (used in) operating activities	(26.7)	(2.9)
Investing activities
Additions to property, plant and equipment	(130.4)	(67.2)
Payments for (Proceeds from) Other Investing Activities	0	0.2
Net cash used in investing activities	(130.4)	(67)
Net Cash Provided by (Used in) Financing Activities [Abstract]
Proceeds from borrowings — revolving credit facility	559	265
Repayments of borrowings — revolving credit facility	(437)	(254)
Proceeds from borrowings — MRL revolving credit agreement	18.7	0
Proceeds from Issuance of Senior Long-Term Debt	0	325
Repayments of borrowings — senior notes	0	325
Proceeds from inventory financing agreements	388.5	434.4
Payments on inventory financing agreements	404.1	445.8
Proceeds from other financing obligations	20.8	13.9
Payments on other financing obligations	12.8	10.9
Net cash provided by financing activities	133.1	2.6
Net decrease in cash, cash equivalents and restricted cash	(24)	(67.3)
Cash, cash equivalents and restricted cash at beginning of period	35.2	121.9
Cash and cash equivalents at end of period	11.2	54.6
Cash and cash equivalents	11.2	10.7
Restricted Cash	0	43.9
Non-cash property, plant and equipment additions	$ 95.1	$ 71.3

Description of the Business

Description of the Business	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business	Description of the Business Calumet Specialty Products Partners, L.P. (the “Company” or “Calumet”) 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, 2023, the Company h ad 79,835,801 limi ted partner common units and 1,629,302 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 and renewable fuels 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, 2023 and for the three months ended March 31, 2023 and 2022, 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, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (“2022 Annual Report”).

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
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 and Cash Equivalents Cash and cash equivalents include all highly liquid investments with a maturity of three months or less at the time of purchase. Renewable Identification Numbers (“RINs”) Obligation The Company’s RINs volume obligation (“RVO” or “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”) of the Clean Air Act (“CAA”). 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. The Company accounts for its current period RVO by multiplying the quantity of RINs shortage (based on actual results) by the period end RINs spot price, which is recorded as both a current and long-term liability in the condensed consolidated balance sheets. These liabilities are revalued at the end of each subsequent accounting period, which produce non-cash mark-to-market adjustments that are reflected in cost of sales in the unaudited condensed consolidated statements of operations (with the exception of RINs for compliance year 2019 related to the San Antonio refinery, which amount is reflected in other operating expense in the unaudited condensed consolidated statements of operations). RINs generated by blending may be sold or held to offset future RVO. Any gains or losses from RINs sales are recorded in cost of sales in the unaudited condensed consolidated statements of operations. The liabilities associated with the Company’s RVO are considered recurring fair value measurement. The RFS provision of the CAA allows small refineries to apply at any time for a Small Refinery Exemption (“SRE”) from the renewable blending requirements, and we have applied in respect of compliance years 2019, 2020, 2021 and 2022. In September 2022, EPA finalized an alternative RIN retirement schedule for small refineries as set forth below: Compliance Year RINs Retirement Due Date 2019 Calumet carried forward its 2019 RVO into the 2020 compliance year as provided under the RFS. Calumet’s 2019 RVO is now due with the 2020 RVO. 2020 Under the Alt RIN Retirement schedule, five installments of 20% are due: February 1, 2023 May 1, 2023 August 1, 2023 November 1, 2023 February 1, 2024 However, the Fifth Circuit has granted the Shreveport refinery’s motion to stay enforcement while the appeal is pending. A similar motion regarding the Montana refinery was granted by the D.C. Circuit. 2021 March 31, 2023 2022 September 1, 2023 2018 RVO. 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 D.C. Circuit to EPA. EPA had previously granted 31 of these 36 petitions in August 2019, including petitions from the Company. Concurrent with the April 2022 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 RINs. In April 2022, the Company filed a petition for review of EPA’s denial of the 2018 SRE petition for the Shreveport refinery in the U.S. Court of Appeals for the Fifth Circuit. In June 2022, the Company filed a petition for review of EPA’s denial of the 2018 SRE petition for the Montana refinery in the U.S. Court of Appeals for the Ninth Circuit and filed a protective petition for review in the U.S. Court of Appeals for the D.C. Circuit challenging the EPA’s denials of both the Shreveport and Montana refineries’ petitions. Upon a motion made by EPA, the Ninth Circuit dismissed the Company’s appeal of the denial of the Montana refinery’s 2018 SRE petition for improper venue in favor of the D.C. Circuit appeal. EPA filed a similar motion to dismiss or transfer in the Fifth Circuit; however, the Fifth Circuit denied EPA’s motion and ordered the merits panel to consider both the merits of the appeal and the venue question raised by EPA. These 2018 RVO appeals have been consolidated with the 2019-2020 RVO appeals described below. 2019-2020 RVO. In June 2022, EPA issued final decisions denying 69 pending petitions from small refineries seeking SREs for compliance years 2016 to 2021, including petitions submitted by the Company seeking exemptions for program years 2019 and 2020, based on an across-the-board determination that no small refinery suffers disproportionate economic hardship from the RFS program, a contention which was subsequently rejected by the Government Accountability Office. In September 2022, EPA finalized an alternative RIN retirement schedule for small refineries as set forth above. The alternative RIN retirement schedule allows the use of RINs generated in post-2020 compliance years to meet the 2020 RFS obligations. The Company’s small refineries are eligible to use this alternative schedule. In August 2022, the Company filed a petition for review of EPA’s denial of the 2019 and 2020 SRE petitions for the Shreveport refinery in the U.S. Court of Appeals for the Fifth Circuit, and a petition for review of EPA’s denial of the 2019 and 2020 SRE petitions for the Montana refinery in the U.S. Court of Appeals for the Ninth Circuit. The Company again filed a protective petition for review in the U.S. Court of Appeals for the D.C. Circuit challenging both of the EPA’s denials. These appeals have been consolidated with the applicable program year 2018 appeals. Upon a motion made by EPA, the Ninth Circuit transferred the Company’s Montana appeal, which is now pending in the D.C. Circuit. The Fifth Circuit denied EPA’s request to dismiss or transfer the appeal, ruling that merits panel will also consider EPA’s argument that the Shreveport refinery appeals should be transferred to the D.C. Circuit. The Company filed motions in both appeals asking the circuit courts to stay the Company’s 2019 and 2020 RFS obligations while the merits appeals are pending. In January 2023, the Fifth Circuit granted the Company’s motion for stay relating to the Shreveport refinery, and in March 2023, the D.C. Circuit granted the Company’s motion for stay relating to the Montana refinery. The stays granted by each of the respective circuits hold that the Company is likely to be successful on the merits of its appeals. 2021-2022 RVO. In October 2022, Calumet applied for SREs for 2021 and 2022 compliance years and is presently awaiting EPA response. In April 2023, the Company filed for injunctive relief in both the District Court of Montana and the Western District Court of Louisiana to force EPA to make a decision on the Montana and Shreveport refineries’ joint 2021 and 2022 SRE applications. 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 SREs, 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, 2023 and December 31, 2022, the Company had a RINs Obligation recorded on the condensed consolidated balance sheets of $444.7 million and $476.8 million, respectively.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition	3 Months Ended
	Mar. 31, 2023
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, 2023
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, 2023 and 2022 , the Company recorded no activity (exclusive of lower of cost or market (“LCM”) adjustments) in cost of sales in the unaudited condensed consolidated statements 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 $82.7 million and $99.9 million higher than the carrying value of inventory as of March 31, 2023 and December 31, 2022, respectively. On March 31, 2017, June 19, 2017, and November 2, 2022, the Company sold inventory comprised of crude oil, refined products and renewable feedstocks 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, Shreveport and Montana Renewables facilities, respectively. Inventories consist of the following (in millions): March 31, 2023 December 31, 2022 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 78.3 $ 20.6 $ 98.9 $ 99.6 $ 22.5 $ 122.1 Work in process 63.7 90.8 154.5 62.5 95.7 158.2 Finished goods 134.5 66.9 201.4 137.3 80.4 217.7 $ 276.5 $ 178.3 $ 454.8 $ 299.4 $ 198.6 $ 498.0 (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, 2023, the Company recorde d an increase in cost of sales in the unaudited condensed consolidated statements of operations of $19.7 million. During the three months ended March 31, 2022, the Company recorded a decrease in cost of sales in the unaudited condensed consolidated statements of operations of $6.0 million .

Leases (Notes)

Leases (Notes)	3 Months Ended
	Mar. 31, 2023
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 17 years, some of which include options to extend the lease for up to 32 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, 2023 December 31, 2022 Assets: Classification: Operating lease assets Other noncurrent assets, net $ 92.4 $ 107.5 Finance lease assets Property, plant and equipment, net (1) 2.6 2.8 Total leased assets $ 95.0 $ 110.3 Liabilities: Current Operating Other current liabilities $ 57.7 $ 70.7 Finance Current portion of long-term debt 0.9 0.9 Non-current Operating Other long-term liabilities 35.2 37.1 Finance Long-term debt, less current portion 2.3 2.5 Total lease liabilities $ 96.1 $ 111.2 (1) Finance lease assets are recorded net of accumulated amortization of $4.3 million a n d $4.1 million as of March 31, 2023 and December 31, 2022, 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: 2023 2022 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 19.0 $ 18.7 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.2 2.0 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 2.7 0.7 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.2 Interest on lease liabilities Interest expense 0.1 1.1 Total lease cost $ 24.2 $ 22.7 (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, 2023, the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancellable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2023 $ 56.9 $ 0.8 $ 57.7 2024 17.2 1.1 18.3 2025 11.9 0.8 12.7 2026 5.3 0.7 6.0 2027 3.5 0.2 3.7 Thereafter 7.2 0.1 7.3 Total $ 102.0 $ 3.7 $ 105.7 Less: Interest 9.1 0.5 9.6 Present value of lease liabilities $ 92.9 $ 3.2 $ 96.1 Less obligations due within one year 57.7 0.9 58.6 Long-term lease obligation $ 35.2 $ 2.3 $ 37.5 (1) As of March 31, 2023, 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, 2023. (2) As of March 31, 2023, 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, 2023. 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, 2023 December 31, 2022 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.8 2.7 Finance leases 3.7 3.9 Weighted-average discount rate: Operating leases 7.0 % 6.9 % Finance leases 7.1 % 7.1 %

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies From time to time, the Company is a party to certain claims and litigation incidental to its business, including claims made by various taxation and regulatory authorities, such as the Internal Revenue Service, the EPA and the U.S. Occupational Safety and Health Administration (“OSHA”), as well as various state environmental regulatory bodies and state and local departments of revenue, as the result of audits or reviews of the Company’s business. In addition, the Company has property, business interruption, general liability and various other insurance policies that may result in certain losses or expenditures being reimbursed to the Company. Environmental The Company conducts 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. 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, 2023 and December 31, 2022, the Company had outstanding standby letters of credit of $19.0 million and $35.8 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, 2023 and December 31, 2022, 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, 2023 and December 31, 2022). 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, 2023, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2023 $ 2.9 2024 4.0 2025 4.0 2026 4.0 2027 2.4 Thereafter — Total (1) $ 17.3 (1) As of March 31, 2023, 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, 2023
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 specialty asphalt facility, the Shreveport facility and the Montana Renewables facility (as amended, the “Supply and Offtake Agreements”). On March 20, 2023, Macquarie provided notice of Macquarie’s election of its right to terminate the Great Falls specialty asphalt facility and Shreveport facility agreements, in each case effective December 31, 2023. The Montana Renewables agreement was amended on March 10, 2023 to change the expiration date to September 30, 2023. The Supply and Offtake Agreements allow the Company to purchase crude oil, refined products and renewable feedstocks 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 specialty asphalt facility, 60,000 barrels per day of crude oil to the Shreveport facility, and 15,000 barrels per day of renewable feedstocks to the Montana Renewables facility. 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, 2023 and 2022, the Company incurred an expense of $7.0 million and $11.5 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 $38.8 million rel ated to the initial purchase of the Great Falls specialty asphalt facility, Shreveport facility and Montana Renewables facility 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 Secured Overnight Financing Rate (“SOFR”) plus 3.25% per annum for the Shreveport facility and both Montana facilities. 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, 2023 and December 31, 2022, the Company had $26.0 million and $36.0 million of deferred payments outstanding, respectively. In addition to the Deferred Payment Arrangement, Macquarie advanced the Company an additional $5.0 million, which was paid back to Macquarie by the Company in the first quarter of 2023. No amounts advanced to the Company by Macquarie remained outstanding as of March 31, 2023.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following (in millions): March 31, 2023 December 31, 2022 Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due January 2027 , weighted average interest rates of 6.7% and 4.7% for the three months ended March 31, 2023 and the year ended December 31, 2022, respectively. $ 226.0 $ 104.0 Borrowings under amended secured MRL revolving credit agreement with third-party lender, interest payments quarterly, borrowings due November 2027, weighted average interest rate of 6.8% for the three months ended March 31, 2023. 18.7 — 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% for the three months ended March 31, 2023 and the year ended December 31, 2022. 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 the three months ended March 31, 2023 and the year ended December 31, 2022. 513.5 513.5 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.3% for the three months ended March 31, 2023 and the year ended December 31, 2022. 325.0 325.0 Shreveport terminal asset financing arrangement 56.3 58.2 MRL asset financing arrangements 388.1 370.1 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.2 3.4 Less unamortized debt issuance costs (1) (11.2) (12.1) Less unamortized discounts (2.2) (2.4) Total debt $ 1,717.4 $ 1,559.7 Less current portion of long-term debt 20.6 20.0 Total long-term debt $ 1,696.8 $ 1,539.7 (1) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.2 million and $22.3 million at March 31, 2023 and December 31, 2022, 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 loss from debt extinguishment in the unaudited condensed consolidated statements of operations for the three months ended March 31, 2022. 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 9.25% Senior Secured First Lien Notes due 2024 (the “2024 Secured Notes”), 11.00% Senior Notes due 2025 (the “2025 Notes”), and the 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, 2023, the Company was in compliance with all covenants under the indentures governing the Senior Notes. MRL Asset Financing Arrangements On August 5, 2022, Montana Renewables, LLC (“MRL”), a wholly owned subsidiary of the Company, entered into Equipment Schedule No. 2 (the “Equipment Schedule”) and an Interim Funding Agreement (the “Funding Agreement”) with Stonebriar Commercial Finance LLC (“Stonebriar”). The Equipment Schedule and the Funding Agreement each constitute a schedule under the Master Lease Agreement (the “Lease Agreement”) dated as of December 31, 2021 between MRL and Stonebriar. The Equipment Schedule provides that Stonebriar will purchase from and lease back to MRL a hydrocracker, intended to produce renewable diesel and related products, for a purchase price of $250.0 million. The Funding Agreement provides $100.0 million in financing for the design and construction of a feedstock pre-treater facility. The transactions with Stonebriar described in this paragraph are referred to herein as the “MRL asset financing arrangements.” 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 SOFR. The borrowing capacity at March 31, 2023, under the revolving credit facility was approximately $468.0 million. As of March 31, 2023, the Company had outstanding borrowings of $226.0 million under the revolving credit facility and outstanding standby letters of credit of $19.0 million, leaving approximately $223.0 million of unused capacity. The revolving credit facility contains various covenants that limit, among other things, the Company’s ability to: incur indebtedness; grant liens; dispose of certain assets; make certain acquisitions and investments; redeem or prepay other debt or make other restricted payments such as distributions to unitholders; enter into transactions with affiliates; and enter into a merger, consolidation or sale of assets. Further, the revolving credit facility contains one springing financial covenant which provides that only if the Company’s availability to borrow loans under the revolving credit facility falls below an amount equal to 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), plus the amount of FILO loans outstanding, then the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0. As of March 31, 2023, the Company was in compliance with all covenants under the revolving credit facility. MRL Revolving Credit Agreement On November 2, 2022, MRL entered into, as borrower, a Credit Agreement (the “MRL Revolving Credit Agreement”) with Montana Renewables Holdings LLC (“MRHL”), the parent company of MRL, and Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent and lender, which MRL Revolving Credit Agreement provides for a secured revolving credit facility in the maximum amount of $90.0 million outstanding, with the option to request additional commitments of up to $15.0 million, and with a maturity date of November 2, 2027. The borrowing capacity at March 31, 2023, under the MRL Revolving Credit Agreement was approximately $23.6 million. As of March 31, 2023, MRL had outstanding borrowings of $18.7 million under the MRL Revolving Credit Agreement. Maturities of Long-Term Debt As of March 31, 2023, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2023 $ 14.7 2024 222.2 2025 537.8 2026 26.9 2027 613.4 Thereafter 315.8 Total $ 1,730.8

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
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, 2023 and December 31, 2022, 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, 2023 and December 31, 2022, 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, 2023 December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Crack spread swaps $ — $ — $ 7.5 $ 7.5 $ — $ — $ — $ — Total derivative assets $ — $ — $ 7.5 $ 7.5 $ — $ — $ — $ — Pension plan investments $ 27.3 $ — $ — $ 27.3 $ 26.4 $ — $ — $ 26.4 Total recurring assets at fair value $ 27.3 $ — $ 7.5 $ 34.8 $ 26.4 $ — $ — $ 26.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (40.3) $ (40.3) $ — $ — $ (42.5) $ (42.5) Crack spread swaps — — — — — — (31.3) (31.3) Total derivative liabilities $ — $ — $ (40.3) $ (40.3) $ — $ — $ (73.8) $ (73.8) RINs obligation — (444.7) — (444.7) — (476.8) — (476.8) Precious metals obligations (7.0) — — (7.0) (7.5) — — (7.5) Liability awards (61.5) — — (61.5) (52.9) — — (52.9) Total recurring liabilities at fair value $ (68.5) $ (444.7) $ (40.3) $ (553.5) $ (60.4) $ (476.8) $ (73.8) $ (611.0) The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2023 2022 Fair value at January 1, $ (73.8) $ (27.9) Realized loss on derivative instruments (15.5) — Unrealized gain (loss) on derivative instruments 41.0 (22.1) Settlements 15.5 — Fair value at March 31, $ (32.8) $ (50.0) 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, $ 41.0 $ (22.1) Nonrecurring Fair Value Measurements Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. The Company assesses goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable. The fair value of the reporting units is determined using the income approach. The income approach focuses on the income-producing capability of an asset, measuring the current value of the asset by calculating the present value of its future economic benefits such as cash earnings, cost savings, corporate tax structure and product offerings. Value indications are developed by discounting expected cash flows to their present value at a rate of return that incorporates the risk-free rate for the use of funds, the expected rate of inflation and risks associated with the reporting unit. These assets would generally be classified within Level 3, in the event that the Company were required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including definite-lived intangible assets and property, plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its unaudited condensed consolidated financial statements. Estimated Fair Value of Financial Instruments Cash and cash equivalents The carrying value of cash and cash equivalents are each considered to be representative of their fair value. Debt The estimated fair value of long-term debt at March 31, 2023 and December 31, 2022, consists primarily of senior notes. 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 revolving credit agreement, MRL asset financing arrangements, 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, 2023 December 31, 2022 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,043.3 $ 1,030.6 $ 1,045.2 $ 1,030.0 Revolving credit facility 3 $ 226.0 $ 223.1 $ 104.0 $ 100.9 MRL revolving credit agreement 3 $ 18.7 $ 18.1 $ — $ (0.6) Shreveport terminal asset financing arrangement 3 $ 56.3 $ 55.5 $ 58.2 $ 57.2 MRL asset financing arrangements 3 $ 388.1 $ 386.9 $ 370.1 $ 368.8 Finance leases and other obligations 3 $ 3.2 $ 3.2 $ 3.4 $ 3.4

Earnings Per Unit

Earnings Per Unit	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) $ 18.8 $ (95.5) Net loss attributable to noncontrolling interest (9.9) — Net income (loss) attributable to partners $ 28.7 $ (95.5) Less: General partner’s interest in net income (loss) 0.6 (1.9) Net income (loss) attributable to limited partners $ 28.1 $ (93.6) Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 79,830,671 79,074,630 Effect of dilutive securities: Incremental units 109,314 — Diluted weighted average limited partner units outstanding (1) 79,939,985 79,074,630 Limited partners’ interest basic net income (loss) per unit: Limited partners’ interest $ 0.35 $ (1.18) Limited partners’ interest diluted net income (loss) per unit: Limited partners' interest $ 0.35 $ (1.18)

Segments and Related Informatio

Segments and Related Information	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Segments and Related Information	Segments and Related Information

Noncontrolling Interest

Noncontrolling Interest	3 Months Ended
	Mar. 31, 2023
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure	Redeemable Noncontrolling Interest On August 5, 2022 (the “Closing Date”), MRHL issued and sold 12,500,000 preferred units (“Preferred Units”) in MRHL to an affiliate of Warburg Pincus LLC for $250.0 million for an immediate cash payment of $200.0 million and the agreement to pay the remaining $50.0 million in cash not later than October 3, 2022 (the “Deferred Purchase Price”) in exchange for a Percentage Interest of 14.2% in MRHL. The Company received the cash payment for the Deferred Purchase Price on October 3, 2022. The Preferred Units are not interest bearing and carry certain minimum return thresholds. Holders of the Preferred Units are entitled to receive a preferred return equal to the greater of (i) an internal rate of return, or IRR (as defined in the Second Amended and Restated Limited Liability Company Agreement of MRHL (the “Second A&R LLC Agreement”), equal to 8.0% and (ii) a multiple on invested capital, or MOIC (as defined in the Second A&R LLC Agreement), initially equal to 1.35 and increasing by 0.01 each anniversary of the Closing Date up to a maximum MOIC equal to 1.40 on or after the fifth anniversary of the Closing Date (the “Preferred Return”). Pursuant to the Second A&R LLC Agreement, MRHL is required to distribute all Available Cash (as defined in the Second A&R LLC Agreement), to the members of MRHL (the “Members”) in the following priority: (i) 37.5% to the holders of the Preferred Units and 62.5% to all other Members pro rata based on their Percentage Interests (as defined in the Second A&R LLC Agreement) until the holders of the Preferred Units receive the Preferred Return and (ii) thereafter, 100.0% to the Members pro rata based on their Percentage Interests. Additionally, pursuant to the Second A&R LLC Agreement the Company is required to make distributions to the members sufficient to enable them to pay, on a quarterly basis, federal, state and local taxes arising from the allocations made to such members. Further, such distributions are determined by the Company and shall be made within thirty (30) days after the close of each applicable quarter. Any tax liability distributions shall be treated as an advance against, and shall reduce the amount of, the next distribution that the members would otherwise receive pursuant to the agreement. At any time following the fifth anniversary of the Closing Date, if MRHL has not had an Initial Public Offering or Change of Control (each as defined in the Second A&R LLC Agreement), Warburg has the right to initiate an Initial Public Offering or Change of Control transaction pursuant to the terms of the Second A&R LLC Agreement. Upon the closing of a Qualified Initial Public Offering (as defined in the Second A&R LLC Agreement), each of MRHL and Warburg have the right to elect to convert all (but not less than all) of the Preferred Units (i) first by MRHL paying each holder of Preferred Units an amount in cash equal to such holder’s Preferred Return (to the extent not already paid) and (ii) thereafter, the Preferred Units automatically convert into the same number of common units of MRHL and will be entitled to participate in any distributions of Available Cash to the Members in proportion to their respective Percentage Interests. The Second A&R LLC Agreement also provides certain drag-along rights in connection with a Change of Control, subject to a minimum preferred return requirement for certain transactions that are consummated before the third anniversary of the Closing Date. The redeemable noncontrolling interest in MRHL is reflected as temporary equity in the condensed consolidated balance sheets due to the redemption features described above and included a balance of $250.0 million as of March 31, 2023. The Company recorded the Preferred Units at their issuance date fair value, net of issuance costs. We recorded an adjustment for the $9.9 million net loss attributable to noncontrolling interest to accrete the carrying amount to redemption value as of March 31, 2023. As of the reporting date, there are no triggering, change of control, early redemption or monetization events that are probable that would require us to revalue the Preferred Units. The changes in our redeemable noncontrolling interest in MRHL from December 31, 2022 to March 31, 2023 were as follows (in millions). Redeemable Noncontrolling Interest Balance at December 31, 2022 $ 250.0 Net loss attributable to noncontrolling interest (9.9) Adjustment to ASC 480 redemption value 9.9 Balance at March 31, 2023 $ 250.0

Subsequent Events (Notes)

Subsequent Events (Notes)	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Subsequent Events As of April 28, 2023, the fair value of the Company’s derivative instruments have increased by approximately $40.4 million subsequent to March 31, 2023. MRL Term Loan Credit Agreement On April 19, 2023, MRL and MRHL entered into a Credit Agreement (the “MRL Term Loan Credit Agreement”) with a group of financial institutions, including I Squared Capital and Delaware Trust Company, as administrative agent, that provides for a $75.0 million term loan facility with a maturity date of April 19, 2028 (the “Maturity Date”). The MRL Term Loan Credit Agreement provides for a variable interest rate based on the SOFR plus 6.0% to 7.3% per annum. The borrowings under the MRL Term Loan Credit Agreement are repayable in quarterly installments commencing on June 30, 2023, in an amount equal to 0.25% of the outstanding principal amount under the MRL Term Loan Credit Agreement as of each quarterly payment date, plus additional principal payments to the extent MRL has excess cash flows, pursuant to the terms of the MRL Term Loan Credit Agreement. The remaining borrowings under the MRL Term Loan Credit Agreement are repayable on the Maturity Date.

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements (Policies)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting	The unaudited condensed consolidated financial statements of the Company as of March 31, 2023 and for the three months ended March 31, 2023 and 2022, 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, 2023 and for the three months ended March 31, 2023 and 2022, 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, 2023	Mar. 31, 2022
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, 2023 and for the three months ended March 31, 2023 and 2022, 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, 2023 and for the three months ended March 31, 2023 and 2022, 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. In addition, the Company produces fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, and other fuels products. At our Montana Renewables facility, we currently process, or expect to have the future capability to process, a variety of geographically advantaged renewable feedstocks into renewable fuels, including: renewable diesel, sustainable aviation fuel (“SAF”), renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha. These renewable fuels are, or are expected to be, distributed into renewable markets in the western half of North America. The Company also blends, packages and markets high-performance branded specialty products through its Royal Purple, Bel-Ray, and TruFuel brands. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. Revenue is recognized when obligations under the terms of a contract with a customer are satisfied 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 renewable fuel products, payment is typically due in full between 7 to 14 days of delivery or the start of the contract term, such that payment is typically collected 7 to 14 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, 2023 and December 31, 2022 we re $262.2 million a nd $245.7 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, refined products and renewable feedstocks from Macquarie at the termination of the Supply and Offtake Agreements in certain scenarios. The Company has determined that the redemption feature on the initially recognized liability related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for these embedded derivatives at fair value with changes in the fair value, if any, recorded in Gain (loss) on derivative instruments in the Company’s unaudited condensed consolidated statements of operations. The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative assets in the Company’s condensed consolidated balance sheets (in millions): March 31, 2023 December 31, 2022 Balance Sheet Location Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheets Net Amounts of Assets Presented Gross Amounts of Recognized 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: Crack spread swaps Derivative assets / Other noncurrent assets, net $ 39.6 $ (32.1) $ 7.5 $ — $ — $ — Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements 15.5 (15.5) — — — — Total derivative instruments $ 55.1 $ (47.6) $ 7.5 $ — $ — $ —
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 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”). 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 specialty asphalt facility and our Montana Renewables facility. When our Montana Renewables facility is fully 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 asphalt facility, 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.

Revenue Recognition Shipping an

Revenue Recognition Shipping and Handling (Policies)	3 Months Ended
	Mar. 31, 2023
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. In addition, the Company produces fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, and other fuels products. At our Montana Renewables facility, we currently process, or expect to have the future capability to process, a variety of geographically advantaged renewable feedstocks into renewable fuels, including: renewable diesel, sustainable aviation fuel (“SAF”), renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha. These renewable fuels are, or are expected to be, distributed into renewable markets in the western half of North America. The Company also blends, packages and markets high-performance branded specialty products through its Royal Purple, Bel-Ray, and TruFuel brands. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. Revenue is recognized when obligations under the terms of a contract with a customer are satisfied 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 renewable fuel products, payment is typically due in full between 7 to 14 days of delivery or the start of the contract term, such that payment is typically collected 7 to 14 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, 2023 and December 31, 2022 we re $262.2 million a nd $245.7 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, 2023
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.

Investments, Equity Method and

Investments, Equity Method and Joint Ventures (Policies)	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy	Unrestricted Subsidiaries As defined in the indentures governing the Company’s outstanding senior notes, an unrestricted subsidiary means MRHL, MRL and any other subsidiary of the Company, other than Calumet Finance Corp., that is designated by the Company’s general partner’s board of directors as an unrestricted subsidiary, but only to the extent that such subsidiary: • has no indebtedness other than non-recourse debt owing to any person other than the Company or any of its restricted subsidiaries, except to the extent permitted by the indentures of the senior notes; • is not party to any agreement, contract, arrangement or understanding with the Company or any restricted subsidiary of the Company unless the terms of any such agreement, contract, arrangement or other understanding are no less favorable to the Company or such restricted subsidiary than those that might be obtained at the time from persons who are not affiliates of the Company, except to the extent permitted by the indentures of the senior notes; • is a person with respect to which neither the Company nor any of its restricted subsidiaries has any direct or indirect obligation (a) to subscribe for additional equity interests or (b) to maintain or preserve such person’s financial condition or to cause such person to achieve any specified levels of operating results, except to the extent permitted by the indentures of the senior notes; and • has not guaranteed or otherwise directly or indirectly provided credit support for any indebtedness of the Company or any of its restricted subsidiaries.

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in millions): March 31, 2023 December 31, 2022 Titled Supply and Offtake Agreements (1) Total Titled Supply and Offtake Agreements (1) Total Raw materials $ 78.3 $ 20.6 $ 98.9 $ 99.6 $ 22.5 $ 122.1 Work in process 63.7 90.8 154.5 62.5 95.7 158.2 Finished goods 134.5 66.9 201.4 137.3 80.4 217.7 $ 276.5 $ 178.3 $ 454.8 $ 299.4 $ 198.6 $ 498.0 (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, 2023
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, 2023 December 31, 2022 Lease Term and Discount Rate: Weighted-average remaining lease term (years): Operating leases 2.8 2.7 Finance leases 3.7 3.9 Weighted-average discount rate: Operating leases 7.0 % 6.9 % Finance leases 7.1 % 7.1 %
Leases - Maturity of Lease Liabilities [Table Text Block]	As of March 31, 2023, the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancellable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2023 $ 56.9 $ 0.8 $ 57.7 2024 17.2 1.1 18.3 2025 11.9 0.8 12.7 2026 5.3 0.7 6.0 2027 3.5 0.2 3.7 Thereafter 7.2 0.1 7.3 Total $ 102.0 $ 3.7 $ 105.7 Less: Interest 9.1 0.5 9.6 Present value of lease liabilities $ 92.9 $ 3.2 $ 96.1 Less obligations due within one year 57.7 0.9 58.6 Long-term lease obligation $ 35.2 $ 2.3 $ 37.5 (1) As of March 31, 2023, 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, 2023. (2) As of March 31, 2023, 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, 2023.
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, 2023 December 31, 2022 Assets: Classification: Operating lease assets Other noncurrent assets, net $ 92.4 $ 107.5 Finance lease assets Property, plant and equipment, net (1) 2.6 2.8 Total leased assets $ 95.0 $ 110.3 Liabilities: Current Operating Other current liabilities $ 57.7 $ 70.7 Finance Current portion of long-term debt 0.9 0.9 Non-current Operating Other long-term liabilities 35.2 37.1 Finance Long-term debt, less current portion 2.3 2.5 Total lease liabilities $ 96.1 $ 111.2 (1) Finance lease assets are recorded net of accumulated amortization of $4.3 million a n d $4.1 million as of March 31, 2023 and December 31, 2022, 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: 2023 2022 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 19.0 $ 18.7 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 2.2 2.0 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 2.7 0.7 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.2 0.2 Interest on lease liabilities Interest expense 0.1 1.1 Total lease cost $ 24.2 $ 22.7 (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, 2023
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consisted of the following (in millions): March 31, 2023 December 31, 2022 Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due January 2027 , weighted average interest rates of 6.7% and 4.7% for the three months ended March 31, 2023 and the year ended December 31, 2022, respectively. $ 226.0 $ 104.0 Borrowings under amended secured MRL revolving credit agreement with third-party lender, interest payments quarterly, borrowings due November 2027, weighted average interest rate of 6.8% for the three months ended March 31, 2023. 18.7 — 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% for the three months ended March 31, 2023 and the year ended December 31, 2022. 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 the three months ended March 31, 2023 and the year ended December 31, 2022. 513.5 513.5 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.3% for the three months ended March 31, 2023 and the year ended December 31, 2022. 325.0 325.0 Shreveport terminal asset financing arrangement 56.3 58.2 MRL asset financing arrangements 388.1 370.1 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.2 3.4 Less unamortized debt issuance costs (1) (11.2) (12.1) Less unamortized discounts (2.2) (2.4) Total debt $ 1,717.4 $ 1,559.7 Less current portion of long-term debt 20.6 20.0 Total long-term debt $ 1,696.8 $ 1,539.7 (1) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.2 million and $22.3 million at March 31, 2023 and December 31, 2022, respectively.
Summary of Principal Payments on Debt Obligations and Future Minimum Rentals on Capital Lease Obligations	As of March 31, 2023, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2023 $ 14.7 2024 222.2 2025 537.8 2026 26.9 2027 613.4 Thereafter 315.8 Total $ 1,730.8

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 December 31, 2022 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 $ (42.0) $ — $ (42.0) $ (38.0) $ — $ (38.0) Crack spread swaps Derivative liabilities / Other long-term liabilities (32.1) 32.1 — (50.6) 19.3 (31.3) Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements (13.8) 15.5 1.7 (15.8) 11.3 (4.5) Total derivative instruments $ (87.9) $ 47.6 $ (40.3) $ (104.4) $ 30.6 $ (73.8)
Schedule of Derivative Positions	At March 31, 2023, the Company had the following notional contract volumes related to outstanding derivative instruments: Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2023 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 5,500,000 5,500,000 Barrels Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2024 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 2,928,000 2,928,000 Barrels
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, 2023 and 2022, related to its derivative instruments not designated as hedges (in millions): Type of Derivative Amount of Realized Loss Recognized in Gain (Loss) on Derivative Instruments Amount of Unrealized Gain (Loss) Recognized in Gain (Loss) on Derivative Instruments Three Months Ended March 31, Three Months Ended March 31, 2023 2022 2023 2022 Specialty Products and Solutions segment: Inventory financing obligation $ — $ — $ (4.0) $ (14.7) Crack spread swaps (15.5) — 38.8 (1.8) Crude oil swaps — — — (1.1) Montana/Renewables segment: Inventory financing obligation — — 6.2 (4.5) Total $ (15.5) $ — $ 41.0 $ (22.1)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Derivative assets: Crack spread swaps $ — $ — $ 7.5 $ 7.5 $ — $ — $ — $ — Total derivative assets $ — $ — $ 7.5 $ 7.5 $ — $ — $ — $ — Pension plan investments $ 27.3 $ — $ — $ 27.3 $ 26.4 $ — $ — $ 26.4 Total recurring assets at fair value $ 27.3 $ — $ 7.5 $ 34.8 $ 26.4 $ — $ — $ 26.4 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (40.3) $ (40.3) $ — $ — $ (42.5) $ (42.5) Crack spread swaps — — — — — — (31.3) (31.3) Total derivative liabilities $ — $ — $ (40.3) $ (40.3) $ — $ — $ (73.8) $ (73.8) RINs obligation — (444.7) — (444.7) — (476.8) — (476.8) Precious metals obligations (7.0) — — (7.0) (7.5) — — (7.5) Liability awards (61.5) — — (61.5) (52.9) — — (52.9) Total recurring liabilities at fair value $ (68.5) $ (444.7) $ (40.3) $ (553.5) $ (60.4) $ (476.8) $ (73.8) $ (611.0)
Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities	The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): Three Months Ended March 31, 2023 2022 Fair value at January 1, $ (73.8) $ (27.9) Realized loss on derivative instruments (15.5) — Unrealized gain (loss) on derivative instruments 41.0 (22.1) Settlements 15.5 — Fair value at March 31, $ (32.8) $ (50.0) 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, $ 41.0 $ (22.1)
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, 2023 December 31, 2022 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,043.3 $ 1,030.6 $ 1,045.2 $ 1,030.0 Revolving credit facility 3 $ 226.0 $ 223.1 $ 104.0 $ 100.9 MRL revolving credit agreement 3 $ 18.7 $ 18.1 $ — $ (0.6) Shreveport terminal asset financing arrangement 3 $ 56.3 $ 55.5 $ 58.2 $ 57.2 MRL asset financing arrangements 3 $ 388.1 $ 386.9 $ 370.1 $ 368.8 Finance leases and other obligations 3 $ 3.2 $ 3.2 $ 3.4 $ 3.4

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2023 2022 Numerator for basic and diluted earnings per limited partner unit: Net income (loss) $ 18.8 $ (95.5) Net loss attributable to noncontrolling interest (9.9) — Net income (loss) attributable to partners $ 28.7 $ (95.5) Less: General partner’s interest in net income (loss) 0.6 (1.9) Net income (loss) attributable to limited partners $ 28.1 $ (93.6) Denominator for earnings per limited partner unit: Basic weighted average limited partner units outstanding 79,830,671 79,074,630 Effect of dilutive securities: Incremental units 109,314 — Diluted weighted average limited partner units outstanding (1) 79,939,985 79,074,630 Limited partners’ interest basic net income (loss) per unit: Limited partners’ interest $ 0.35 $ (1.18) Limited partners’ interest diluted net income (loss) per unit: Limited partners' interest $ 0.35 $ (1.18)

Segments and Related Informat_2

Segments and Related Information (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Reportable Segment Information	Reportable segment information for the three months ended March 31, 2023 and 2022, is as follows (in millions): Three Months Ended March 31, 2023 Specialty Products and Solutions (1) Performance Brands (2) Montana/Renewables (3) Corporate Eliminations Consolidated Sales: External customers $ 738.7 $ 78.8 $ 219.4 $ — $ — $ 1,036.9 Inter-segment sales 5.4 — — — (5.4) — Total sales $ 744.1 $ 78.8 $ 219.4 $ — $ (5.4) $ 1,036.9 Adjusted EBITDA $ 76.4 $ 16.4 $ 4.8 $ (19.9) $ — $ 77.7 Reconciling items to net income attributable to partners: Depreciation and amortization 15.9 2.5 18.5 0.3 — 37.2 LCM / LIFO loss 1.2 1.5 17.0 — — 19.7 Interest expense 6.5 — 12.4 30.3 — 49.2 Unrealized gain on derivatives (34.8) — (6.2) — — (41.0) RINs mark-to-market gain (30.8) — (15.3) — — (46.1) Other non-recurring expenses 29.5 Equity-based compensation and other items 9.0 Income tax expense 0.5 Noncontrolling interest adjustments (9.0) Net income attributable to partners $ 28.7 Capital expenditures $ 21.5 $ 0.7 $ 115.2 $ 0.1 $ — $ 137.5 PP&E, net $ 380.3 $ 33.7 $ 1,126.6 $ 2.6 $ — $ 1,543.2 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 attributable to partners: 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 attributable to partners $ (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
Schedule of Major Product Category Sales	Three Months Ended March 31, 2023 2022 Specialty Products and Solutions: Lubricating oils $ 215.2 20.8 % $ 209.5 19.1 % Solvents 106.6 10.3 % 92.0 8.4 % Waxes 44.2 4.3 % 44.5 4.1 % Fuels, asphalt and other by-products 372.7 35.8 % 423.4 38.5 % Total $ 738.7 71.2 % $ 769.4 70.1 % Montana/Renewables: Gasoline $ 42.9 4.1 % $ 58.6 5.3 % Diesel 32.9 3.2 % 116.5 10.6 % Jet fuel 4.9 0.5 % 11.4 1.0 % Asphalt, heavy fuel oils and other 20.1 1.9 % 68.8 6.4 % Renewable fuels 118.6 11.5 % — — % Total $ 219.4 21.2 % $ 255.3 23.3 % Performance Brands: $ 78.8 7.6 % $ 73.2 6.6 % Consolidated sales $ 1,036.9 100.0 % $ 1,097.9 100.0 %

Description of the Business - N

Description of the Business - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Limited Partner
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding	79,835,801	79,189,583
General Partner [Member]
Capital Unit [Line Items]
General Partners' Capital Account, Units Outstanding	1,629,302
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%
CLMT Limited Partner [Member] | Limited Partner
Capital Unit [Line Items]
Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest	98%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Accounts Receivable, after Allowance for Credit Loss	$ 262.2	$ 245.7

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Sales by major source	$ 1,036.9	$ 1,097.9
Total Sales
Disaggregation of Revenue [Line Items]
Sales by major source	$ 1,036.9	$ 1,097.9

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory method	last-in, first-out (“LIFO”)
Excess of Replacement or Current Costs over Stated LIFO Value	$ 82.7		$ 99.9
Lower of cost or market inventory adjustment	$ 19.7	$ 6

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Inventories
Raw materials		$ 98.9		$ 122.1
Work in process		154.5		158.2
Finished goods		201.4		217.7
Total Inventories		454.8		498
Lower of cost or market inventory adjustment		19.7	$ 6
Titled Inventory
Inventories
Raw materials		78.3		99.6
Work in process		63.7		62.5
Finished goods		134.5		137.3
Total Inventories		276.5		299.4
Supply&Offtake Agreements
Inventories
Raw materials	[1]	20.6		22.5
Work in process	[1]	90.8		95.7
Finished goods	[1]	66.9		80.4
Total Inventories	[1]	$ 178.3		$ 198.6
[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 Leases - Narrative (Deta

Leases Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Finance Lease, Right-of-Use Asset, Accumulated Amortization	$ 4.3	$ 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	$ 82.7	$ 99.9
Minimum [Member]
Lessee, Finance Lease, Renewal Term	1 year
Maximum [Member]
Lessee, Finance Lease, Renewal Term	17 years
Lessee, Finance Lease, Option to Extend	32 years

Leases Leases - Lease Assets an

Leases Leases - Lease Assets and Liabilities (Details) - USD ($) $ in Millions		Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease Assets		$ 92.4	$ 107.5
Finance Lease Assets	[1]	2.6	2.8
Total Leased Asset		95	110.3
Current portion of operating lease liabilities		57.7	70.7
Current portion of finance leases		0.9	0.9
Long-term operating lease liabilities		35.2	37.1
Long-term finance lease liabilities		2.3	2.5
Total Lease Liability		96.1	111.2
Finance Lease, Accumulated Amortization		$ 4.3	$ 4.1
[1] Finance lease assets are recorded net of accumulated amortization of $4.3 million a n d $4.1 million as of March 31, 2023 and December 31, 2022, respectively.

Leases Leases - Lease Cost (Det

Leases Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Fixed operating lease cost	$ 19	$ 18.7
Short-term Operating Lease Cost	2.2	2
Variable Operating Lease Cost	2.7	0.7
Finance Lease Amortization of ROU Asset	0.2	0.2
Interest on lease liabilities	0.1	1.1
Total Lease Cost	$ 24.2	$ 22.7

Leases Leases - Maturity of Lea

Leases Leases - Maturity of Lease Liabilities (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2021	[1]	$ 17.2
2022	[1]	11.9
2023	[1]	5.3
Total Operating Lease Payments	[1]	102
Less: Interest	[1]	9.1
Present value of operating lease liabilities	[1]	$ 92.9
Operating Lease, Lease Not yet Commenced, Description		no
2021	[2]	$ 1.1
2022	[2]	0.8
2023	[2]	0.7
Total Finance Lease Payments	[2]	3.7
Less: Interest	[2]	0.5
Present value of Finance Lease Liability	[2]	$ 3.2
Finance Lease Material Option to Extend		no
Finance Lease, Lease Not yet Commenced, Description		no
2019		$ 57.7
2021		18.3
2022		12.7
2023		6
Total Lease Liability, Payments due		105.7
Less: Total Interest		9.6
Present Value of Total Lease Liability		96.1	$ 111.2
Total Lease Liability		96.1	111.2
Lessee, Operating Lease, Liability, to be Paid, after Year Four		7.2
Finance Lease, Liability, to be Paid, after Year Four	[2]	0.1
Current portion of operating lease liabilities		57.7	70.7
Current portion of finance leases		0.9	0.9
Lease, Liability, current		58.6
Long-term operating lease liabilities		35.2	37.1
Long-term finance lease liabilities		2.3	$ 2.5
Lease Liability, noncurrent		$ 37.5
Lessee, Operating Lease, Option to Extend		no
2021	[1]	$ 17.2
2021	[2]	1.1
2021		18.3
2022	[1]	11.9
2022	[2]	0.8
2022		12.7
2023	[1]	5.3
2023	[2]	0.7
2023		6
2023	[1]	3.5
2023	[2]	0.2
Lease, Liability, Payments Due Year Five		3.7
Lease, Liability, Payments Due After Year Five		7.3
Present value of Finance Lease Liability	[2]	3.2
2019		57.7
2019	[1]	56.9
2019	[2]	0.8
Lease Arrangement, Types [Domain]
Leases [Abstract]
Present Value of Total Lease Liability		96.1
Total Lease Liability		$ 96.1
[1] As of March 31, 2023, 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, 2023. As of March 31, 2023, 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, 2023.

Leases Leases - Lease Term and

Leases Leases - Lease Term and Discount Rate (Details)	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	2 years 9 months 18 days	2 years 8 months 12 days
Finance Lease, Weighted Average Remaining Lease Term	3 years 8 months 12 days	3 years 10 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	7%	6.90%
Finance Lease, Weighted Average Discount Rate, Percent	7.10%	7.10%

Commitments and Contingencies -

Commitments and Contingencies - Narrative - Environmental (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
RINs Obligation	$ (444.7)	$ (476.8)
Level 2
Loss Contingencies [Line Items]
RINs Obligation	$ (444.7)	$ (476.8)

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies - Narrative -Standby Letters of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Revolving Credit Facility
Loss Contingencies [Line Items]
Outstanding standby letters of credit	$ 19	$ 35.8
Revolver commitments	$ 500
Revolving Credit Facility | Maximum [Member]
Loss Contingencies [Line Items]
Letter of Credit Sublimit	90%	90%
Letter of Credit
Loss Contingencies [Line Items]
Revolver commitments	$ 255

Commitments and Contingencies_2

Commitments and Contingencies Commitments and Contingencies - Narrative - Throughput Contract (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) bbl
Commitments and Contingencies Disclosure [Abstract]
Unrecorded Unconditional Purchase Obligations Disclosure [Table Text Block]	As of March 31, 2023, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment 2023 $ 2.9 2024 4.0 2025 4.0 2026 4.0 2027 2.4 Thereafter — Total (1) $ 17.3 (1) As of March 31, 2023, 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%
Throughput Contract Term	seven
Purchase Commitment, Remaining Minimum Amount Committed	$ 17.3	[1]
Recorded Unconditional Purchase Obligation, to be Paid, Year One	2.9
Recorded Unconditional Purchase Obligation, to be Paid, Year Two	4
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	2.4
Recorded Unconditional Purchase Obligation, to be Paid, after Year Five	$ 0
[1]As of March 31, 2023, 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		3 Months Ended
	May 09, 2019	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2019 barrelsPerDay	Jun. 19, 2017 barrelsPerDay
Oil and Gas, Delivery Commitment [Line Items]
Interest expense		$ 49.2	$ 51.6
Inventory Financing Obligations | Secured Overnight Financing Rate (SOFR)
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		$ 7	$ (11.5)
Deferred payment arrangement, maximum percentage of eligible inventory		90%
Deferred payment arrangement, outstanding amount		$ 26		$ 36
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		$ 38.8
Great Falls, MT [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
Great Falls, MT [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | barrelsPerDay					30,000
shreveport [Member]
Oil and Gas, Delivery Commitment [Line Items]
Inventory Financing Agreement Extension	Jun. 30, 2023
shreveport [Member] | Inventory Financing Obligations
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie (in barrels per day) | barrelsPerDay						60,000

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Details) - USD ($) $ in Millions		Feb. 23, 2018	Mar. 31, 2023	Dec. 31, 2022
Long Term Debt Textual [Abstract]
Line of Credit Facility, Remaining Borrowing Capacity			$ 223
Senior Notes [Abstract]
Present value of Finance Lease Liability	[1]		3.2
Unamortized Debt Issuance Expense	[2]		11.2	$ 12.1
Total long-term debt			1,717.4	1,559.7
Less current portion of long-term debt			20.6	20
Total long-term debt, excluding current portion			1,696.8	1,539.7
Asset financing arrangement			56.3	58.2
MRL lease financing arrangement				370.1
Revolving Credit Facility
Long Term Debt Textual [Abstract]
Long-term Line of Credit			$ 226	$ 104
Senior Notes [Abstract]
Weighted average interest rate			6.70%	4.70%
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%	11%
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%
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			$ 513.5	$ 513.5
Capital Lease Obligations
Senior Notes [Abstract]
Present value of Finance Lease Liability			3.2	3.4
Unamortized Discount on Two Thousand One Nine and Two Thousand Two Zero Notes [Member]
Senior Notes [Abstract]
Less unamortized discounts			(2.2)	(2.4)
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	$ 325
Senior Notes [Abstract]
Effective interest rate			8.30%
Fixed rate			8.125%
[1] As of March 31, 2023, 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, 2023. Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.2 million and $22.3 million at March 31, 2023 and December 31, 2022, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($)				3 Months Ended
		Jan. 20, 2022	Feb. 23, 2018	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Long-Term Debt (Textual) [Abstract]
Accumulated Amortization, Deferred Finance Costs				$ 23,200,000		$ 22,300,000
Repayments of borrowings — senior notes				$ 0	$ 325,000,000
Debt Instrument, Covenant Compliance				in compliance with all covenants under the indentures governing the Senior Notes
Line of Credit Facility, Remaining Borrowing Capacity				$ 223,000,000
Total long-term debt, excluding current portion				1,696,800,000		1,539,700,000
Debt and Lease Obligation				1,717,400,000		1,559,700,000
Unamortized Debt Issuance Expense	[1]			(11,200,000)		(12,100,000)
Present value of Finance Lease Liability	[2]			3,200,000
MRL lease financing arrangement						370,100,000
Line of Credit Amendment		Jan. 20, 2022
Debt Instrument, Repurchased Face Amount				325,000,000
Revolving Credit Facility
Long-Term Debt (Textual) [Abstract]
Maturity date			Feb. 23, 2023
Senior secured revolving credit facility				500,000,000
Outstanding standby letters of credit				$ 19,000,000		35,800,000
Financial covenant				if the Company’s availability to borrow loans under the revolving credit facility falls below an amount equal to 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), plus the amount of FILO loans outstanding, then the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0.
Line of Credit Facility, Current Borrowing Capacity				$ 468,000,000
Long-term Line of Credit				$ 226,000,000		$ 104,000,000
Weighted average interest rate				6.70%		4.70%
Revolving Credit Facility | Maximum
Long-Term Debt (Textual) [Abstract]
Letter of Credit Sublimit				90%		90%
Notes due July Two Thousand Twenty Seven at Fixed Rate Eight Point Three Percentage Interest Payments
Long-Term Debt (Textual) [Abstract]
Senior Notes, Noncurrent				$ 325,000,000		$ 325,000,000
Effective interest rate				8.30%
Fixed rate				8.125%
Debt Instrument, Issuance Date		Jan. 20, 2022
Long-Term Debt, Gross		$ 325,000,000
Proceeds from Debt, Net of Issuance Costs		$ 319,100,000
Unamortized Discount on Two Thousand One Nine and Two Thousand Two Zero Notes [Member]
Long-Term Debt (Textual) [Abstract]
Debt Instrument, Unamortized Discount				$ (2,200,000)		(2,400,000)
Capital Lease Obligations
Long-Term Debt (Textual) [Abstract]
Present value of Finance Lease Liability				3,200,000		3,400,000
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				$ 513,500,000		$ 513,500,000
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%		11%
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				$ 200,000,000		$ 200,000,000
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%
Fixed rate				9.25%		9.25%
MRL Asset #1
Long-Term Debt (Textual) [Abstract]
MRL lease financing arrangement				$ 388,100,000
Extinguishment of Debt, Type [Domain]
Long-Term Debt (Textual) [Abstract]
(Gain) loss on debt extinguishment				$ 1,000,000
MRL revolving credit agreement
Long-Term Debt (Textual) [Abstract]
Effective interest rate				6.80%
MRL revolving credit agreement				$ 18,700,000		$ 0
MRL Revolving Credit Agreement, Maximum Borrowing Capacity				90
MRL Revolving Credit Agreement , Maximum Borrowing Capacity, Optional Increase per request				15
MRL Revolving Credit Agreement, Current Borrowing Capacity				$ 23,600,000
[1] Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $23.2 million and $22.3 million at March 31, 2023 and December 31, 2022, respectively. As of March 31, 2023, 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, 2023.

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, 2023
Maturities of long-term debt
2021		$ 14.7
2022		222.2
2023		537.8
2024		26.9
Long-term Debt		1,730.8
Debt Instrument [Line Items]
Long-Term Debt, Maturity, after Year Four		315.8
Debt Instrument, Repurchased Face Amount		325
2021		14.7
2021		222.2
Long-Term Debt, Maturity, Year Three		537.8
Long-Term Debt, Maturity, Year Four		26.9
Long-Term Debt, Maturity, Year Five		$ 613.4
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, 2023	Dec. 31, 2022
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	$ 55.1	$ 0
Derivative Asset, Fair Value, Gross Liability	(47.6)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	7.5	0
crack spread swaps | Not Designated as Hedging Instrument [Member] | Specialty Product [Member]
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	39.6	0
Derivative Asset, Fair Value, Gross Liability	(32.1)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	7.5	0
Inventory Financing Obligations | Not Designated as Hedging Instrument [Member] | Montana/Renewables
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	15.5	0
Derivative Asset, Fair Value, Gross Liability	(15.5)	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	7.5	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 3
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	7.5	0
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	0	0
Fair Value, Measurements, Recurring | Level 2
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheets	$ 0	$ 0

Derivatives - Summary of Gros_2

Derivatives - Summary of Gross Fair Values of Derivative Instruments, Presenting the Impact of Offsetting Derivative Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (87.9)	$ (104.4)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(40.3)	(73.8)
Derivative Liability, Fair Value, Gross Asset	47.6	30.6
Inventory Financing Obligations | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(42)	(38)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	(42)	(38)
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	(13.8)	(15.8)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	1.7	(4.5)
Derivative Liability, Fair Value, Gross Asset	15.5	11.3
crack spread swaps | Specialty Product [Member] | Not Designated as Hedging Instrument [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(32.1)	(50.6)
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheets	0	(31.3)
Derivative Liability, Fair Value, Gross Asset	$ 32.1	$ 19.3

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, 2023	Mar. 31, 2022
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (15.5)	$ 0
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	41	(22.1)
crack spread swaps | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(15.5)	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)	38.8	(1.8)
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)	0	(1.1)
Inventory Financing Obligations | Specialty Product [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	0	0
Inventory Financing Obligations | Specialty Product [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	(4)	(14.7)
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)	$ 6.2	$ (4.5)

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, 2023	Mar. 31, 2022
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (15.5)	$ 0
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 41	$ (22.1)

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, 2023	Mar. 31, 2022
Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 41	$ (22.1)
Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (15.5)	$ 0

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, 2023	Mar. 31, 2022
Unrealized Gain (Loss)
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ 41	$ (22.1)
Realized Gain (Loss)
Derivative [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (15.5)	$ 0

Derivatives Derivatives - Sch_4

Derivatives Derivatives - Schedule of positions (Diesel - MEH Crack Spread Swaps) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) bbl	Mar. 31, 2022 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Unrealized gain (loss) on derivative instruments	$ 41	$ (22.1)
Not Designated as Hedging Instrument [Member] | Unrealized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	41	(22.1)
Not Designated as Hedging Instrument [Member] | Realized Gain (Loss)
Derivative Instruments, Gain (Loss) [Line Items]
Derivative instruments not designated as hedging instruments, gain (loss)	$ (15.5)	$ 0
crack spread swaps
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume | bbl	5,500,000
crack spread swaps 2023 maturity
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume | bbl	2,928,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Recurring Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets:
Derivative assets	$ 7.5	$ 0
Derivative liabilities:
Total derivative liabilities	40.3	73.8
Fair Value, Measurements, Recurring
Assets:
Derivative assets	7.5	0
Pension plan investments	27.3	26.4
Assets, Fair Value Disclosure	34.8	26.4
Derivative liabilities:
Total derivative liabilities	40.3	73.8
RINs Obligation	(444.7)	(476.8)
Precious metals lease	(7)	(7.5)
Liability Awards	(61.5)	(52.9)
Total recurring liabilities at fair value	(553.5)	(611)
Fair Value, Measurements, Recurring | Level 1
Assets:
Derivative assets	0	0
Pension plan investments	27.3	26.4
Assets, Fair Value Disclosure	27.3	26.4
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	0	0
Precious metals lease	(7)	(7.5)
Liability Awards	(61.5)	(52.9)
Total recurring liabilities at fair value	(68.5)	(60.4)
Fair Value, Measurements, Recurring | Level 2
Assets:
Derivative assets	0	0
Pension plan investments	0	0
Assets, Fair Value Disclosure	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINs Obligation	(444.7)	(476.8)
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(444.7)	(476.8)
Fair Value, Measurements, Recurring | Level 3
Assets:
Derivative assets	7.5	0
Pension plan investments	0	0
Assets, Fair Value Disclosure	7.5	0
Derivative liabilities:
Total derivative liabilities	40.3	73.8
RINs Obligation	0	0
Precious metals lease	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(40.3)	(73.8)
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Assets:
Derivative assets	7.5	0
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 1
Assets:
Derivative assets	0	0
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 2
Assets:
Derivative assets	0	0
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring | Level 3
Assets:
Derivative assets	7.5	0
Inventory Financing Obligations | Fair Value, Measurements, Recurring
Derivative liabilities:
Total derivative liabilities	40.3	42.5
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	$ 40.3	$ (42.5)

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, 2023	Mar. 31, 2022	Dec. 31, 2022
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Realized (gain) loss on derivative instruments	$ 25.5	$ (22.1)
Unrealized gain (loss) on derivative instruments	41	(22.1)
Total derivative liabilities	40.3		$ 73.8
Derivative assets	7.5		0
Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	40.3		73.8
Precious metals lease	7		7.5
Derivative assets	7.5		0
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	40.3		42.5
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		(31.3)
2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Derivative assets	7.5		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,	(73.8)	(27.9)
Realized (gain) loss on derivative instruments	(15.5)	0
Unrealized gain (loss) on derivative instruments	41	(22.1)
Settlements	(15.5)	0
Fair value at June 30,	(32.8)	$ (50)
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	40.3		73.8
Precious metals lease	0		0
Derivative assets	7.5		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	40.3		(42.5)
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	0		(31.3)
Level 3 | 2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Derivative assets	7.5		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		7.5
Derivative assets	0		0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring | Inventory Financing Obligations
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Total derivative liabilities	0		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
Fair Value, Inputs, Level 1 [Member] | 2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Derivative assets	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
Derivative assets	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 | 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 | 2-1-1- Crack Spread Swap | Fair Value, Measurements, Recurring
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Derivative assets	$ 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, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	$ 56.3	$ 58.2
MRL lease financing arrangement		370.1
Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	56.3	58.2
MRL lease financing arrangement	388.1	370.1
Finance lease and other obligations	3.2	3.4
MRL revolving credit agreement	18.7
MRL Credit Facility		0
Fair Value, Inputs, Level 3 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Asset financing arrangement	55.5	57.2
MRL lease financing arrangement	386.9	368.8
Finance lease and other obligations	3.2	3.4
MRL revolving credit agreement	18.1
MRL Credit Facility		(0.6)
Level 2 | Estimate of Fair Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	1,043.3	1,045.2
Level 2 | Carrying value [Member]
Fair Value, Assets and Liabilities Measured on Recurring [Line Items]
Senior notes	1,030.6	1,030
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	226	104
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	$ 223.1	$ 100.9

Earnings Per Unit - Summary of

Earnings Per Unit - Summary of Computation of Basic and Diluted Earnings Per Limited Partner Unit (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss	$ 600,000	$ (1,900,000)
Net income (loss) available to limited partners	$ 28,100,000	$ (93,600,000)
Weighted Average Limited Partnership Units Outstanding, Diluted	79,830,671	79,074,630
Weighted Average Number of Shares Outstanding, Basic	79,830,671	79,074,630
Net income (loss)	$ 18,800,000	$ (95,500,000)
Limited partners' interest basic and diluted net loss per unit	0.35	(1.18)
Net income (loss) attributable to Partners	$ 28,700,000	$ (95,500,000)
Weighted Average Number of Shares Outstanding, Diluted	79,939,985	79,074,630
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	$ (9,900,000)	$ 0
Limited partners' interest	$ 0.35	$ (1.18)
Incremental Common Shares Attributable to Dilutive Effect of Equity Unit Purchase Agreements	109,314	0
Continuing Operations
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
General partner’s interest in net loss	$ 600,000	$ (1,900,000)

Segments and Related Informat_3

Segments and Related Information - Schedule of Reportable Segment Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Sales	$ 1,036.9	$ 1,097.9
Adjusted EBITDA	(77.7)	(23.3)
Reconciling items to net loss:
Depreciation and amortization	37.2	30.2
Effect of LIFO liquidation and Inventory write-down	19.7	(6)
Unrealized (gain) loss on derivatives	(41)	22.1
RINs mark-to-market	(46.1)	9.4
Other Nonrecurring (Income) Expense	29.5	3.8
Interest expense	49.2	51.6
Equity-based compensation and other items	9	7
Income tax expense from continuing operations	0.5	0.7
Noncontrolling interest adjustments	(9)
Net income attributable to partners	28.7	(95.5)
Payments to Acquire Productive Assets	137.5	77
Property, Plant and Equipment, Net	1,543.2	1,015.2	$ 1,482
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	1,036.9	1,097.9
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Specialty Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	21.5	11.1
Property, Plant and Equipment, Net	380.3	370.3
Fuel Product [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0.7	0.6
Property, Plant and Equipment, Net	33.7	34.1
Corporate Segment [Member]
Reconciling items to net loss:
Payments to Acquire Productive Assets	0.1	0.1
Property, Plant and Equipment, Net	2.6	6.7
Montana/Renewables
Reconciling items to net loss:
Payments to Acquire Productive Assets	115.2	65.2
Property, Plant and Equipment, Net	1,126.6	604.1
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		(5.6)
Operating Segments [Member] | Specialty Product [Member]
Segment Reporting Information [Line Items]
Sales	744.1	775
Adjusted EBITDA	(76.4)	(28.1)
Reconciling items to net loss:
Depreciation and amortization	15.9	15.9
Effect of LIFO liquidation and Inventory write-down	1.2	(3.4)
Unrealized (gain) loss on derivatives	(34.8)	(17.6)
RINs mark-to-market	(30.8)	6.1
Interest expense	6.5	10.9
Operating Segments [Member] | Specialty Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	738.7	769.4
Operating Segments [Member] | Specialty Product [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	5.4	5.6
Operating Segments [Member] | Fuel Product [Member]
Segment Reporting Information [Line Items]
Sales	78.8	73.2
Adjusted EBITDA	(16.4)	(5.3)
Reconciling items to net loss:
Depreciation and amortization	2.5	2.8
Effect of LIFO liquidation and Inventory write-down	1.5	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	0	1.1
Operating Segments [Member] | Fuel Product [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	78.8	73.2
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	(19.9)	19.1
Reconciling items to net loss:
Depreciation and amortization	0.3	2
Effect of LIFO liquidation and Inventory write-down	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	30.3	29.5
Operating Segments [Member] | Corporate Segment [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Corporate Segment [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Operating Segments [Member] | Montana/Renewables
Segment Reporting Information [Line Items]
Sales	219.4	255.3
Adjusted EBITDA	(4.8)	(9)
Reconciling items to net loss:
Depreciation and amortization	18.5	9.5
Effect of LIFO liquidation and Inventory write-down	17	(2.6)
Unrealized (gain) loss on derivatives	(6.2)	(4.5)
RINs mark-to-market	(15.3)	3.3
Interest expense	12.4	10.1
Operating Segments [Member] | Montana/Renewables | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	219.4	255.3
Operating Segments [Member] | Montana/Renewables | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(5.4)
Adjusted EBITDA	0	0
Reconciling items to net loss:
Depreciation and amortization	0	0
Effect of LIFO liquidation and Inventory write-down	0	0
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Interest expense	0	0
Eliminations [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	0	0
Eliminations [Member] | Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(5.4)	(5.6)
Oil and Gas, Refining and Marketing [Member]
Segment Reporting Information [Line Items]
Sales	$ 1,036.9	$ 1,097.9

Segments and Related Informat_4

Segments and Related Information - Schedule of Major Product Category Sales (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Major product category sales
Sales	$ 1,036.9	$ 1,097.9
Adjusted EBITDA	77.7	23.3
Depreciation and amortization	37.2	30.2
Effect of LIFO liquidation and Inventory write-down	19.7	(6)
Interest expense	49.2	51.6
Unrealized (gain) loss on derivatives	(41)	22.1
Other Nonrecurring (Income) Expense	29.5	3.8
Non-cash equity based compensation	9	7
Income tax expense from continuing operations	0.5	0.7
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ 28.7	$ (95.5)
Product Concentration Risk [Member] | Sales
Major product category sales
Sales, percentage	100%	100%
Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 738.7	$ 769.4
Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	71.20%	70.10%
Product Concentration Risk [Member] | Fuel Product [Member]
Major product category sales
Sales	$ 78.8	$ 73.2
Product Concentration Risk [Member] | Fuel Product [Member] | Sales
Major product category sales
Sales, percentage	7.60%	6.60%
Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 219.4	$ 255.3
Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	21.20%	23.30%
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 215.2	$ 209.5
Lubricating Oils [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	20.80%	19.10%
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 106.6	$ 92
Solvents [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	10.30%	8.40%
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 44.2	$ 44.5
Waxes [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	4.30%	4.10%
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 372.7	$ 423.4
Other [Member] | Product Concentration Risk [Member] | Specialty Product [Member] | Sales
Major product category sales
Sales, percentage	35.80%	38.50%
Gasoline [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 42.9	$ 58.6
Gasoline [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	4.10%	5.30%
Diesel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 32.9	$ 116.5
Diesel [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	3.20%	10.60%
Jet fuel [Member] | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 4.9	$ 11.4
Jet fuel [Member] | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	0.50%	1%
Oil and Gas, Refining and Marketing [Member]
Major product category sales
Sales	$ 1,036.9	$ 1,097.9
Oil and Gas, Refining and Marketing [Member] | Product Concentration Risk [Member]
Major product category sales
Sales	1,036.9	1,097.9
asphalt, heavy fuel oils and other | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 20.1	$ 68.8
asphalt, heavy fuel oils and other | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	1.90%	6.40%
Renewable fuels | Product Concentration Risk [Member] | Montana/Renewables
Major product category sales
Sales	$ 118.6	$ 0
Renewable fuels | Product Concentration Risk [Member] | Montana/Renewables | Sales
Major product category sales
Sales, percentage	11.50%	0%
Operating Segments [Member]
Major product category sales
Sales		$ (5.6)
Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	$ 744.1	775
Adjusted EBITDA	76.4	28.1
Depreciation and amortization	15.9	15.9
Effect of LIFO liquidation and Inventory write-down	1.2	(3.4)
Interest expense	6.5	10.9
Unrealized (gain) loss on derivatives	(34.8)	(17.6)
Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	78.8	73.2
Adjusted EBITDA	16.4	5.3
Depreciation and amortization	2.5	2.8
Effect of LIFO liquidation and Inventory write-down	1.5	0
Interest expense	0	1.1
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Corporate Segment [Member]
Major product category sales
Sales	0	0
Adjusted EBITDA	19.9	(19.1)
Depreciation and amortization	0.3	2
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	30.3	29.5
Unrealized (gain) loss on derivatives	0	0
Operating Segments [Member] | Montana/Renewables
Major product category sales
Sales	219.4	255.3
Adjusted EBITDA	4.8	9
Depreciation and amortization	18.5	9.5
Effect of LIFO liquidation and Inventory write-down	17	(2.6)
Interest expense	12.4	10.1
Unrealized (gain) loss on derivatives	(6.2)	(4.5)
Eliminations [Member]
Major product category sales
Sales	(5.4)
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	1,036.9	1,097.9
External Customers [Member] | Operating Segments [Member] | Specialty Product [Member]
Major product category sales
Sales	738.7	769.4
External Customers [Member] | Operating Segments [Member] | Fuel Product [Member]
Major product category sales
Sales	78.8	73.2
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	219.4	255.3
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	5.4	5.6
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	$ (5.4)	$ (5.6)

Segments and Related Informat_5

Segments and Related Information - Narrative (Details)	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
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	$ 77,700,000	$ 23,300,000
Depreciation and amortization	37,200,000	30,200,000
Effect of LIFO liquidation and Inventory write-down	19,700,000	(6,000,000)
Interest expense	49,200,000	51,600,000
Unrealized (gain) loss on derivatives	(41,000,000)	22,100,000
RINs mark-to-market	(46,100,000)	9,400,000
Other Nonrecurring (Income) Expense	29,500,000	3,800,000
Equity-based compensation and other items	9,000,000	7,000,000
Income tax expense from continuing operations	500,000	700,000
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	28,700,000	(95,500,000)
Sales	1,036,900,000	1,097,900,000
Property, Plant and Equipment, Net	1,543,200,000	1,015,200,000	$ 1,482,000,000
Payments to Acquire Productive Assets	137,500,000	77,000,000
External Customers [Member]
Segment Reporting Information [Line Items]
Sales	1,036,900,000	1,097,900,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales		(5,600,000)
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	(5,400,000)
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	2,600,000	6,700,000
Payments to Acquire Productive Assets	100,000	100,000
Corporate Segment [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	19,900,000	(19,100,000)
Depreciation and amortization	300,000	2,000,000
Effect of LIFO liquidation and Inventory write-down	0	0
Interest expense	30,300,000	29,500,000
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	1,126,600,000	604,100,000
Payments to Acquire Productive Assets	115,200,000	65,200,000
Inventory, Firm Purchase Commitment, Loss		28.4
Montana/Renewables | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	4,800,000	9,000,000
Depreciation and amortization	18,500,000	9,500,000
Effect of LIFO liquidation and Inventory write-down	17,000,000	(2,600,000)
Interest expense	12,400,000	10,100,000
Unrealized (gain) loss on derivatives	(6,200,000)	(4,500,000)
RINs mark-to-market	(15,300,000)	3,300,000
Sales	219,400,000	255,300,000
Montana/Renewables | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	219,400,000	255,300,000
Specialty Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	380,300,000	370,300,000
Payments to Acquire Productive Assets	21,500,000	11,100,000
Gain on Business Interruption Insurance Recovery	1.1
Specialty Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	76,400,000	28,100,000
Depreciation and amortization	15,900,000	15,900,000
Effect of LIFO liquidation and Inventory write-down	1,200,000	(3,400,000)
Interest expense	6,500,000	10,900,000
Unrealized (gain) loss on derivatives	(34,800,000)	(17,600,000)
RINs mark-to-market	(30,800,000)	6,100,000
Sales	744,100,000	775,000,000
Specialty Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	738,700,000	769,400,000
Fuel Product [Member]
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Net	33,700,000	34,100,000
Payments to Acquire Productive Assets	700,000	600,000
Gain on Business Interruption Insurance Recovery	5
Fuel Product [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA	16,400,000	5,300,000
Depreciation and amortization	2,500,000	2,800,000
Effect of LIFO liquidation and Inventory write-down	1,500,000	0
Interest expense	0	1,100,000
Unrealized (gain) loss on derivatives	0	0
RINs mark-to-market	0	0
Sales	78,800,000	73,200,000
Fuel Product [Member] | Operating Segments [Member] | External Customers [Member]
Segment Reporting Information [Line Items]
Sales	78,800,000	73,200,000
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	94.40%	85.10%

Noncontrolling Interest (Detail

Noncontrolling Interest (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Noncontrolling Interest [Abstract]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	$ 250
Net income (loss) attributable to Partners	$ 250

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliates - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Asset financing arrangement	$ 56,300,000		$ 58,200,000
Property, Plant and Equipment, Net	1,543,200,000	$ 1,015,200,000	1,482,000,000
Restricted Cash	0	43,900,000
Deferred revenue - Intercompany	112,700,000		114,500,000
Long-term Debt	1,730,800,000
Partners' Capital	(526,100,000)	(463,800,000)	(537,700,000)	$ (385,100,000)
Cash and cash equivalents	11,200,000	10,700,000	35,200,000
Interest expense	49,200,000	51,600,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000		250,000,000
Less current portion of long-term debt	20,600,000		20,000,000
Other Liabilities, Noncurrent	52,900,000		60,200,000
Other Assets, Noncurrent	421,400,000		439,400,000
Inventories	454,800,000		498,000,000
Prepaid expenses and other current assets	29,900,000		19,200,000
Purchase and Supply Commitment, current liability	204,000,000		221,800,000
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest	(9,900,000)	0
Net income (loss) attributable to Partners	250,000,000
Unrealized gain (loss) on derivative instruments	41,000,000	(22,100,000)
Parent Company
Schedule of Equity Method Investments [Line Items]
Accounts receivable - Intercompany	264,300,000		259,800,000
Property, Plant and Equipment, Net	752,700,000		760,700,000
Accounts Payable	299,600,000		307,600,000
Accounts payable - Intercompany	145,000,000
Deferred revenue - Intercompany	84,400,000		100,800,000
Long-term Debt	1,304,100,000		1,183,300,000
Partners' Capital	(380,400,000)		(458,600,000)
Cash and cash equivalents	5,900,000		9,400,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0		0
Less current portion of long-term debt	8,400,000		8,200,000
Other Liabilities, Noncurrent	52,000,000		59,000,000
Other Assets, Noncurrent	409,800,000		428,800,000
Inventories	350,600,000		370,100,000
Prepaid expenses and other current assets	13,800,000		13,200,000
Purchase and Supply Commitment, current liability			158,200,000
Unrestricted Subsidiaries
Schedule of Equity Method Investments [Line Items]
Accounts receivable - Intercompany	32,600,000		8,200,000
Property, Plant and Equipment, Net	790,500,000		721,300,000
Accounts Payable	247,300,000		265,600,000
Accounts payable - Intercompany	59,000,000
Deferred revenue - Intercompany	28,300,000		13,700,000
Long-term Debt	492,700,000		356,400,000
Partners' Capital	(130,100,000)		(62,500,000)
Cash and cash equivalents	5,300,000		25,800,000
Revenues	118,600,000	14,400,000
Operating Costs and Expenses	164,600,000	6,900,000
Depreciation	8,300,000	2,800,000
Interest expense	13,000,000	11,100,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000		250,000,000
Less current portion of long-term debt	12,200,000		11,800,000
Other Liabilities, Noncurrent	900,000		1,200,000
Other Assets, Noncurrent	11,600,000		10,600,000
Inventories	104,200,000		127,900,000
Prepaid expenses and other current assets	16,100,000		6,000,000
Purchase and Supply Commitment, current liability			63,600,000
Unrealized gain (loss) on derivative instruments	4.2
Selling, General and Administrative Expense	3.7
Eliminations
Schedule of Equity Method Investments [Line Items]
Accounts receivable - Intercompany	0		0
Property, Plant and Equipment, Net	0		0
Accounts Payable	(152,600,000)		(130,800,000)
Accounts payable - Intercompany	0
Deferred revenue - Intercompany			0
Long-term Debt	(100,000,000)		0
Partners' Capital	(15,600,000)		(16,600,000)
Cash and cash equivalents	0		0
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0		0
Less current portion of long-term debt			0
Other Liabilities, Noncurrent			0
Other Assets, Noncurrent	0		0
Inventories	0		0
Prepaid expenses and other current assets	0		0
Purchase and Supply Commitment, current liability			0
Consolidated Total
Schedule of Equity Method Investments [Line Items]
Accounts receivable - Intercompany	296,900,000		268,000,000
Property, Plant and Equipment, Net	1,543,200,000		1,482,000,000
Accounts Payable	394,300,000		442,400,000
Accounts payable - Intercompany	204,000,000
Deferred revenue - Intercompany	112,700,000		114,500,000
Long-term Debt	1,696,800,000		1,539,700,000
Partners' Capital	(526,100,000)		(537,700,000)
Cash and cash equivalents	11,200,000		35,200,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000		250,000,000
Less current portion of long-term debt	20,600,000		20,000,000
Other Liabilities, Noncurrent	52,900,000		60,200,000
Other Assets, Noncurrent	421,400,000		439,400,000
Inventories	454,800,000		498,000,000
Prepaid expenses and other current assets	29,900,000		19,200,000
Purchase and Supply Commitment, current liability			221,800,000
Fair Value, Inputs, Level 3
Schedule of Equity Method Investments [Line Items]
Unrealized gain (loss) on derivative instruments	41,000,000	$ (22,100,000)
Fair Value, Inputs, Level 3 | Estimate of Fair Value Measurement [Member]
Schedule of Equity Method Investments [Line Items]
Asset financing arrangement	$ 56,300,000		$ 58,200,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($) $ in Millions	Apr. 28, 2023	Apr. 19, 2023
Subsequent Event [Line Items]
Increase (Decrease) in Derivative Assets and Liabilities	$ 40.4
MRL Term Loan Credit Agreement		$ 75