Alon Refining Krotz Springs 10-Q 13 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2013	Nov. 01, 2013	Nov. 01, 2013
		Common Class A	Common Class B
Document Information	'	'	'
Entity Registrant Name	'Alon Refining Krotz Springs, Inc.	'	'
Entity Central Index Key	'0001479142	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Document Type	'10-Q	'	'
Document Period End Date	30-Sep-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q3	'	'
Amendment Flag	'false	'	'
Entity Common Stock, Shares Outstanding	'	50,111	90

Balance_Sheets_unaudited

Balance Sheets (unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$881	$1,107
Accounts and other receivables, net	45,719	38,412
Inventories	56,071	44,796
Prepaid expenses and other current assets	273	2,354
Total current assets	102,944	86,669
Property, plant and equipment, net	336,668	343,321
Other assets, net	19,797	22,368
Total assets	459,409	452,358
Current liabilities:	'	'
Accounts payable	378,432	380,329
Accrued liabilities	25,756	12,499
Total current liabilities	404,188	392,828
Other non-current liabilities	38,730	29,436
Long-term debt	213,479	211,573
Total liabilities	656,397	633,837
Commitments and contingencies (Note 11)	'	'
Stockholdersb equity:	'	'
Additional paid-in capital	167,656	167,656
Accumulated other comprehensive income, net of income tax	9,139	1,514
Retained deficit	-373,783	-350,649
Total stockholders' equity	-196,988	-181,479
Total liabilities and stockholders' equity	459,409	452,358
Common Class A	'	'
Stockholdersb equity:	'	'
Common stock, par value $0.01	0	0
Common Class B	'	'
Stockholdersb equity:	'	'
Common stock, par value $0.01	$0	$0

Balance_Sheets_Parentheticals

Balance Sheets Parentheticals (USD $)	Sep. 30, 2013	Dec. 31, 2012
Common Class A	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	75,000	75,000
Common stock, shares issued	50,111	50,111
Common stock, shares outstanding	50,111	50,111
Common Class B	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	1,000	1,000
Common stock, shares issued	90	90
Common stock, shares outstanding	90	90

Statements_of_Operations_unaud

Statements of Operations (unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net sales	$734,883	$770,723	$1,935,959	$2,147,904
Operating costs and expenses:	'	'	'	'
Cost of sales	727,087	698,912	1,848,497	2,010,493
(Gains) losses on commodity swaps	-11,339	38,856	-21,333	91,768
Direct operating expenses	24,841	23,930	72,871	70,192
Selling, general and administrative expenses	1,993	1,915	6,448	5,741
Depreciation and amortization	6,855	5,968	19,328	17,886
Total operating costs and expenses	749,437	769,581	1,925,811	2,196,080
Loss on disposition of assets	0	-2,524	0	-2,524
Operating income (loss)	-14,554	-1,382	10,148	-50,700
Interest expense	-13,451	-11,415	-33,291	-34,040
Other income (loss), net	1	1	9	-7,291
Loss before income tax benefit	-28,004	-12,796	-23,134	-92,031
Income tax benefit	0	0	0	0
Net loss	($28,004)	($12,796)	($23,134)	($92,031)

Statements_of_Comprehensive_In

Statements of Comprehensive Income (unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net loss	($28,004)	($12,796)	($23,134)	($92,031)
Commodity contracts designated as cash flow hedges:	'	'	'	'
Unrealized holding gain (loss) arising during period	7,208	-49,061	28,958	-80,995
Less: reclassification to earnings - gains (losses) on commodity swaps	11,339	-28,029	21,333	-43,116
Net gain (loss)	-4,131	-21,032	7,625	-37,879
Total other comprehensive income (loss), before tax	-4,131	-21,032	7,625	-37,879
Income tax expense related to other comprehensive income (loss)	0	0	0	0
Total other comprehensive income (loss), net of tax	-4,131	-21,032	7,625	-37,879
Comprehensive loss	($32,135)	($33,828)	($15,509)	($129,910)

Statements_of_Cash_Flows_unaud

Statements of Cash Flows (unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($23,134)	($92,031)
Adjustments to reconcile net loss to cash provided by operating activities:	'	'
Depreciation and amortization	19,328	17,886
Amortization of debt issuance costs	1,866	1,667
Amortization of original issuance discount	1,906	1,649
Loss on disposition of assets	0	2,524
Unrealized losses on commodity swaps	0	37,458
Changes in operating assets and liabilities:	'	'
Accounts and other receivables, net	999	-16,605
Inventories	-11,275	-23,880
Prepaid expenses and other current assets	2,081	-2,683
Accounts payable	-1,897	87,636
Accrued liabilities	14,030	299
Other non-current liabilities	7,840	-1,123
Net cash provided by operating activities	11,744	12,797
Cash flows from investing activities:	'	'
Capital expenditures	-9,028	-11,998
Capital expenditures for turnarounds and catalysts	-2,942	-925
Net cash used in investing activities	-11,970	-12,923
Net decrease in cash and cash equivalents	-226	-126
Cash and cash equivalents, beginning of period	1,107	386
Cash and cash equivalents, end of period	881	260
Supplemental cash flow information:	'	'
Cash paid for interest, net of capitalized interest	$21,846	$22,967

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The financial statements include the accounts of Alon Refining Krotz Springs, Inc. (the “Company”), a subsidiary of Alon USA Energy, Inc. ("Alon USA"). These financial statements of the Company are unaudited and have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities Exchange Act of 1934. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements.
	In the opinion of the Company’s management, the information included in these financial statements reflects all adjustments, consisting of normal and recurring adjustments, which are necessary for a fair presentation of the Company’s financial position and results of operations for the interim periods presented. Certain prior year balances may have been aggregated or disaggregated in order to conform to the current year presentation. The results of operations for the interim periods are not necessarily indicative of the operating results that may be obtained for the year ending December 31, 2013.
	The balance sheet as of December 31, 2012, has been derived from the audited financial statements as of that date. These unaudited financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.
	New Accounting Standards
	Effective January 1, 2013, the Company adopted Accounting Standards Update (“ASU”) No. 2011- 11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities and ASU No. 2013- 01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities issued by the Financial Accounting Standards Board (“FASB”). These updates require an entity to disclose both gross information and net information of recognized derivative instruments, repurchase agreements and securities borrowing and lending transactions offset in the balance sheet. The updated guidance was applied retrospectively, effective January 1, 2013. The adoption concerns disclosure only and did not have any financial impact on the financial statements.
	ASU No. 2013- 02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (“ASU 2013- 02”), was issued in February 2013. This ASU does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, ASU 2013- 02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross- reference to other disclosures required under GAAP that provide additional detail about those amounts. The updated guidance was applied retrospectively, effective January 1, 2013. The adoption concerns disclosure only and did not have any financial impact on the financial statements.

Operating_Results_and_Liquidit

Operating Results and Liquidity	9 Months Ended
	Sep. 30, 2013
Operating Results and Liquidity [Abstract]	'
Operating Results and Liquidity	'
	Operating Results and Liquidity
	The Company's primary sources of liquidity are cash generated from operating activities, inventory supply and offtake arrangement, other credit lines and additional funding from Alon USA. Accounts payable to Alon USA and its subsidiaries of $313,468 at September 30, 2013, while due on demand, are expected to be paid as funds are available. Future operating results will depend on market factors, primarily the difference between the prices the Company receives from customers for produced products compared to the prices the Company pays to suppliers for crude oil. The Company plans to continue to operate the refinery at current or higher utilization rates as long as the refinery is able to generate cash operating margin. Management believes its current liquidity from the above described sources is adequate to operate the refinery.
	The Company's refinery average throughput was 62,143 barrels per day for the nine months ended September 30, 2013. Cash flows from operating activities for the nine months ended September 30, 2013 was $11,744.

Fair_Value

Fair Value	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures	'
	Fair Value
	The Company must determine fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As required, the Company utilizes valuation techniques that maximize the use of observable inputs (levels 1 and 2) and minimize the use of unobservable inputs (level 3) within the fair value hierarchy. The Company generally applies the “market approach” to determine fair value. This method uses pricing and other information generated by market transactions for identical or comparable assets and liabilities. Assets and liabilities are classified within the fair value hierarchy based on the lowest level (least observable) input that is significant to the measurement in its entirety.
	The carrying amounts of the Company’s cash and cash equivalents, receivables, payables and accrued liabilities approximate fair value due to the short-term maturities of these assets and liabilities. The reported amounts of long-term debt approximate fair value. Derivative financial instruments are carried at fair value, which is based on quoted market prices. Derivative instruments are the only financial assets and liabilities measured at fair value on a recurring basis.
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Total
		Active Markets		Other		Unobservable
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Assets:
	Commodity contracts (swaps)	$	—	$	9,139	$	—	$	9,139
	Liabilities:
	Commodity contracts (futures and forwards)	1,109		—		—		1,109
	Fair value hedge	—		4,921		—		4,921
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	386	$	—	$	—	$	386
	Commodity contracts (swaps)	—		1,514		—		1,514
	Liabilities:
	Fair value hedge	—		346		—		346

Derivative_Financial_Instrumen

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure	'
	Derivative Financial Instruments
	Mark to Market
	Commodity Derivatives. The Company selectively utilizes commodity derivatives to manage its exposure to commodity price fluctuations and uses crude oil and refined product commodity derivative contracts to reduce risk associated with potential price changes on committed obligations. The Company does not speculate using derivative instruments. Credit risk on the Company’s derivative instruments is substantially mitigated by transacting with counterparties meeting established collateral and credit criteria.
	Fair Value Hedge
	Fair value hedges are used to hedge price volatility in certain refining inventories and firm commitments to purchase inventories. The level of activity for fair value hedges is based on the level of operating inventories. The gain or loss on a derivative instrument designated and qualifying as a fair value hedge, as well as the offsetting gain or loss on the hedged item attributable to the hedged risk, is recognized currently in earnings in the same period.
	As of September 30, 2013, the Company has accounted for certain commodity contracts as fair value hedges with contract purchase volumes of 394 thousand barrels of crude oil with remaining contract terms through May 2019.
	Cash Flow Hedges
	To designate a derivative as a cash flow hedge, the Company documents at the inception of the hedge the assessment that the derivative will be highly effective in offsetting expected changes in cash flows from the item hedged. This assessment, which is updated at least quarterly, is generally based on the most recent relevant historical correlation between the derivative and the item hedged. If, during the term of the derivative, the hedge is determined to be no longer highly effective, hedge accounting is prospectively discontinued and any remaining unrealized gains or losses, based on the effective portion of the derivative at that date, are reclassified to earnings when the underlying transaction occurs.
	Commodity Derivatives. As of September 30, 2013, the Company has accounted for certain commodity swap contracts as cash flow hedges with total contract purchase volumes of 7,200 thousand barrels of crude oil and contract sales volumes of 7,200 thousand barrels of refined products with a remaining contract term of fifteen months. Related to these transactions in Other Comprehensive Income ("OCI"), the Company recognized gains (losses) of $(4,131) and $(21,032) for the three months ended and $7,625 and $(37,879) for the nine months ended September 30, 2013 and 2012, respectively. There were no amounts reclassified from OCI into cost of sales as a result of the discontinuance of cash flow hedge accounting.
	For the three and nine months ended September 30, 2013 and 2012, there was no hedge ineffectiveness recognized in income. No component of the derivative instruments’ gains or losses was excluded from the assessment of hedge effectiveness.
	The following table presents the effect of derivative instruments on the statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,072			Accrued liabilities		$	(3,181	)
	Total derivatives not designated as hedging instruments			$	2,072					$	(3,181	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	10,593			Other non-current liabilities		$	(1,454	)
	Fair value hedge			—				Other non-current liabilities		(4,921		)
	Total derivatives designated as hedging instruments			$	10,593					$	(6,375	)
	Total derivatives			$	12,665					$	(9,556	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	386					$	—
	Total derivatives not designated as hedging instruments			$	386					$	—
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	2,287			Accrued liabilities		$	(773	)
	Fair value hedge			—				Other non-current liabilities		(346		)
	Total derivatives designated as hedging instruments			$	2,287					$	(1,119	)
	Total derivatives			$	2,673					$	(1,119	)
	The following tables present the effect of derivative instruments on the Company’s statements of operations and accumulated other comprehensive income:
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Three Months Ended September 30, 2013
	Commodity contracts (swaps)		$	(4,131	)		Gains (losses) on commodity swaps		$	11,339					$	—
	Total derivatives		$	(4,131	)				$	11,339					$	—
	For the Three Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(21,032	)		Gains (losses) on commodity swaps		$	(28,029	)				$	—
	Total derivatives		$	(21,032	)				$	(28,029	)				$	—
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Nine Months Ended September 30, 2013
	Commodity contracts (swaps)		$	7,625			Gains (losses) on commodity swaps		$	21,333					$	—
	Total derivatives		$	7,625					$	21,333					$	—
	For the Nine Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(37,879	)		Gains (losses) on commodity swaps		$	(43,116	)				$	—
	Total derivatives		$	(37,879	)				$	(43,116	)				$	—
	Derivatives in fair value hedging relationships:
			Gain (Loss) Recognized in Income
			For the Three Months Ended								For the Nine Months Ended
			September 30,								September 30,
	Location		2013				2012				2013				2012
Fair value hedge	Cost of sales		$	(2,642	)		$	(700	)		$	(4,575	)		$	(700	)
Total derivatives			$	(2,642	)		$	(700	)		$	(4,575	)		$	(700	)
Derivatives not designated as hedging instruments:
			Gain (Loss) Recognized in Income
			For the Three Months Ended								For the Nine Months Ended
			September 30,								September 30,
	Location		2013				2012				2013				2012
Commodity contracts (futures & forwards)	Cost of sales		$	(756	)		$	2,257			$	(1,278	)		$	10,185
Commodity contracts (swaps)	Gains (losses) on commodity swaps		—				(10,827		)		—				(48,652		)
Commodity contracts (call options)	Other income (loss), net		—				—				—				(7,297		)
Total derivatives			$	(756	)		$	(8,570	)		$	(1,278	)		$	(45,764	)
Offsetting Assets and Liabilities
The Company's derivative financial instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives, however the Company does not offset on its balance sheets the fair value amounts recorded for derivative instruments under these agreements.
The following table presents offsetting information regarding the Company's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
	Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
													Financial Instruments				Cash Collateral Pledged
As of September 30, 2013
Commodity Derivative Assets:
Futures & forwards	$	2,072			$	—			$	2,072			$	(2,072	)		$	—	$	—
Swaps	10,593				—				10,593				—				—		10,593
Commodity Derivative Liabilities:
Futures & forwards	$	(3,181	)		$	—			$	(3,181	)		$	2,072			$	—	$	(1,109	)
Swaps	(1,454		)		—				(1,454		)		—				—		(1,454		)
As of December 31, 2012
Commodity Derivative Assets:
Futures & forwards	$	386			$	—			$	386			$	—			$	—	$	386
Swaps	2,287				—				2,287				—				—		2,287
Commodity Derivative Liabilities:
Swaps	$	(773	)		$	—			$	(773	)		$	—			$	—	$	(773	)

Inventories

Inventories	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	Inventories
	The Company’s inventories (including inventory consigned to others) are stated at the lower of cost or market. Cost is determined under the last-in, first-out (LIFO) method for crude oil, refined products and blendstock inventories. Materials and supplies are stated at average cost.
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	17,618	$	12,268
	Crude oil inventory consigned to others	34,942		29,656
	Materials and supplies	3,511		2,872
	Total inventories	$	56,071	$	44,796
	Market values of crude oil, refined products and blendstock inventories exceeded LIFO costs by $20,807 and $14,013 at September 30, 2013 and December 31, 2012, respectively.

Inventory_Financing_Agreement

Inventory Financing Agreement	9 Months Ended
	Sep. 30, 2013
Inventory Financing Agreements [Abstract]	'
Inventory Financing Agreement	'
	Inventory Financing Agreement
	The Company has entered into a Supply and Offtake Agreement and other associated agreements (together the “Supply and Offtake Agreement”) with J. Aron & Company (“J. Aron”). Pursuant to the Supply and Offtake Agreement, (i) J. Aron agreed to sell to the Company, and the Company agreed to buy from J. Aron, at market prices, crude oil for processing at the refinery and (ii) the Company agreed to sell, and J. Aron agreed to buy, at market prices, certain refined products produced at the refinery.
	The Supply and Offtake Agreement also provided for the sale, at market prices, of the Company's crude oil and certain refined product inventories to J. Aron, the lease to J. Aron of crude oil and refined product storage tanks located at our refinery, and to identify prospective purchasers of refined products on J. Aron's behalf. The Supply and Offtake Agreement was amended in February 2013 and has an initial term that expires in May 2019. J. Aron may elect to terminate the Supply and Offtake Agreement prior to the initial term beginning in May 2016 and upon each anniversary thereof, on six months prior notice. The Company may elect to terminate in May 2018 on six months prior notice.
	Following expiration or termination of the Supply and Offtake Agreement, the Company is obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the refinery.
	At September 30, 2013 and December 31, 2012, the Company had net current payables to J. Aron for purchases of $41,263 and $27,750, respectively, non-current liabilities related to the original financing of $35,844 and $28,016, respectively, and a consignment inventory receivable representing a deposit paid to J. Aron of $6,206 and $6,206, respectively.
	Additionally, the Company had current payables of $2,301 and current receivables of $1,565 at September 30, 2013 and December 31, 2012, respectively, for forward commitments related to month-end consignment inventory target levels differing from projected levels and the associated pricing with these inventory level differences.
	In association with the Supply and Offtake Agreement, the Company entered into a secured Credit Agreement (the “Standby LC Facility”) by and between the Company, as Borrower, and Goldman Sachs Bank USA, as Issuing Bank. The Standby LC Facility provides for up to $200,000 of letters of credit to be issued to J. Aron. Obligations under the Standby LC Facility are secured by a first priority lien on the existing and future accounts receivable and inventory of the Company. The Standby LC Facility includes customary events of default and restrictions on the activities of the Company. The Standby LC Facility contains no maintenance financial covenants. At this time there is no further availability under the Standby LC Facility. In August 2013, the Company amended the Standby LC Facility to extend the maturity date to July 2016.

Property_Plant_and_Equipment_N

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, Plant and Equipment, Net
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	438,559		$	429,531
	Less: Accumulated depreciation	(101,891		)	(86,210		)
	Property, plant and equipment, net	$	336,668		$	343,321

Additional_Financial_Informati

Additional Financial Information	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Additional Financial Information	'
	Additional Financial Information
	The tables that follow provide additional financial information related to the financial statements.
	(a)	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	8,579	$	9,251
	Deferred debt issuance costs	3,019		4,885
	Intangible assets	1,993		2,026
	Receivable from supply agreements	6,206		6,206
	Total other assets	$	19,797	$	22,368
	(b)	Accrued Liabilities, Other Non-Current Liabilities and Accounts Payable
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes	$	1,370	$	1,670
	Employee costs	1,448		1,460
	Commodity contracts	3,181		773
	Accrued finance charges	15,121		7,439
	Other	4,636		1,157
	Total accrued liabilities	$	25,756	$	12,499
	Other Non-Current Liabilities:
	Environmental accrual (Note 11)	$	274	$	319
	Asset retirement obligations	1,158		1,101
	Consignment inventory	35,844		28,016
	Commodity contracts	1,454		—
	Total other non-current liabilities	$	38,730	$	29,436
	Accounts payable includes related parties balance of $313,468 and $294,060 at September 30, 2013 and December 31, 2012, respectively.
	(c)	Deferred Income Tax Asset Valuation Allowance
	The following table displays the change in deferred income tax asset valuation allowance:
		Deferred Income Tax Asset Valuation Allowance
	Valuation allowance at December 31, 2012	$	130,293
	Change in valuation allowance	8,483
	Valuation allowance at September 30, 2013	$	138,776
	(d)	Accumulated Other Comprehensive Income
	The following table displays the change in other comprehensive income, net of tax:
		Unrealized Gain on Cash Flow Hedges		Total
	Balance at December 31, 2012	$	1,514	$	1,514
	Other comprehensive income, net of tax	7,625		7,625
	Balance at September 30, 2013	$	9,139	$	9,139

Indebtedness

Indebtedness	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure	'
	Indebtedness
	Long-term debt consisted of the following:
		September 30,		December 31,
		2013		2012
	Senior secured notes	$	213,479	$	211,573
	In October 2013, Alon USA made a capital contribution allowing the Company to redeem approximately $140,000 of the principal balance on the 13.50% senior secured notes, leaving a remaining principal balance of approximately $76,500. In addition, Alon USA owns $1,860 of the Company's 13.5% senior secured notes after the date of this redemption.

RelatedParty_Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related-Party Transactions
	The Company is a subsidiary of Alon USA and is operated as a component of the integrated operations of Alon USA and its other subsidiaries. As such, the executive officers of Alon USA, who are employed by another subsidiary of Alon USA, also serve as executive officers of the Company and Alon USA's other subsidiaries. Alon USA performs general corporate and administrative services and functions for the Company and Alon USA's other subsidiaries, which include accounting, treasury, cash management, tax, information technology, insurance administration and claims processing, legal, environmental, risk management, audit, payroll and employee benefit processing, and internal audit services. Alon USA allocates the expenses actually incurred by it in performing these services to the Company and to its other subsidiaries based primarily on the amount of time the individuals performing such services devote to the Company's business and affairs relative to the amount of time they devote to the business and affairs of Alon USA's other subsidiaries. The Company records the amount of such allocations to its financial statements as selling, general and administrative expenses. The Company's share of Alon USA's selling, general and administrative expenses were $1,993 and $1,915, for the three months ended September 30, 2013 and 2012, respectively, and $6,448 and $5,741 for the nine months ended September 30, 2013 and 2012, respectively.
	Alon USA currently owns all of the Company's outstanding voting capital stock. As a result, Alon USA can control the election of the Company's directors, exercise control or significant influence over the Company's corporate and management policies and generally determine the outcome of any corporate transaction or other matter submitted to the Company's stockholders for approval, including potential mergers or acquisitions, asset sales and other significant corporate transactions. So long as Alon USA continues to own a majority of the outstanding shares of the Company's voting capital stock, Alon USA will continue to be able to effectively control or influence the outcome of such matters.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure	'
	Commitments and Contingencies
	(a)	Commitments
	In the normal course of business, the Company has long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by the refinery. The Company is also party to various refined product and crude oil supply and exchange agreements. These agreements are typically short-term in nature or provide terms for cancellation.
	Supply and Offtake Agreements
	In July 2013, the Company entered into offtake agreements with two investment grade oil companies that provides for the sale, at market prices, of light cycle oil and high sulfur distillate blendstock through June 2015. Both agreements will automatically extend for successive one year terms unless either the Company or the other party cancels the agreement by delivering written notice of termination to the other at least 180 days prior to the end of the then current term.
	(b)	Contingencies
	The Company is involved in various legal actions arising in the ordinary course of business. The Company believes the ultimate disposition of these matters will not have a material effect on the Company’s financial position, results of operations or liquidity.
	(c)	Environmental
	The Company is subject to loss contingencies pursuant to federal, state, and local environmental laws and regulations. These laws and regulations govern the discharge of materials into the environment and may require the Company to incur future obligations to investigate the effects of the release or disposal of certain petroleum, chemical, and mineral substances at various sites; to remediate or restore these sites; to compensate others for damage to property and natural resources and for remediation and restoration costs. These contingent obligations relate to sites owned by the Company and its past or present operations. The Company is currently participating in environmental investigations, assessments and cleanups pertaining to its refinery. The Company may in the future be involved in additional environmental investigations, assessments and cleanups. The magnitude of future costs are unknown and will depend on factors such as the nature and contamination at many sites, the timing, extent and method of the remedial actions which may be required, and the determination of the Company’s liability in proportion to other responsible parties.
	Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefit are expensed. Liabilities for expenditures of a non-capital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated. Substantially all amounts accrued are expected to be paid out over the next five years. The level of future expenditures for environmental remediation obligations cannot be determined with any degree of reliability.
	The Company has accrued environmental remediation obligations recorded as a non-current liability of $274 and $319 at September 30, 2013 and December 31, 2012, respectively.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	Repayment of Senior Secured Notes
	In October 2013, Alon USA made a capital contribution allowing the Company to redeem approximately $140,000 of the principal balance on the 13.50% senior secured notes, leaving a remaining principal balance of approximately $76,500. In addition, Alon USA owns $1,860 of the Company's 13.5% senior secured notes after the date of this redemption.

Fair_Value_Tables

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the balance sheets at September 30, 2013 and December 31, 2012:
		Quoted Prices in		Significant		Significant		Total
		Active Markets		Other		Unobservable
		For Identical		Observable		Inputs
		Assets or		Inputs		(Level 3)
		Liabilities		(Level 2)
		(Level 1)
	As of September 30, 2013
	Assets:
	Commodity contracts (swaps)	$	—	$	9,139	$	—	$	9,139
	Liabilities:
	Commodity contracts (futures and forwards)	1,109		—		—		1,109
	Fair value hedge	—		4,921		—		4,921
	As of December 31, 2012
	Assets:
	Commodity contracts (futures and forwards)	$	386	$	—	$	—	$	386
	Commodity contracts (swaps)	—		1,514		—		1,514
	Liabilities:
	Fair value hedge	—		346		—		346

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	The following table presents the effect of derivative instruments on the statements of financial position:
		As of September 30, 2013
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	2,072			Accrued liabilities		$	(3,181	)
	Total derivatives not designated as hedging instruments			$	2,072					$	(3,181	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	10,593			Other non-current liabilities		$	(1,454	)
	Fair value hedge			—				Other non-current liabilities		(4,921		)
	Total derivatives designated as hedging instruments			$	10,593					$	(6,375	)
	Total derivatives			$	12,665					$	(9,556	)
		As of December 31, 2012
		Asset Derivatives						Liability Derivatives
		Balance Sheet						Balance Sheet
		Location		Fair Value				Location		Fair Value
	Derivatives not designated as hedging instruments:
	Commodity contracts (futures and forwards)	Accounts receivable		$	386					$	—
	Total derivatives not designated as hedging instruments			$	386					$	—
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)	Accounts receivable		$	2,287			Accrued liabilities		$	(773	)
	Fair value hedge			—				Other non-current liabilities		(346		)
	Total derivatives designated as hedging instruments			$	2,287					$	(1,119	)
	Total derivatives			$	2,673					$	(1,119	)
Schedule of Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Loss)	'
	The following tables present the effect of derivative instruments on the Company’s statements of operations and accumulated other comprehensive income:
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Three Months Ended September 30, 2013
	Commodity contracts (swaps)		$	(4,131	)		Gains (losses) on commodity swaps		$	11,339					$	—
	Total derivatives		$	(4,131	)				$	11,339					$	—
	For the Three Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(21,032	)		Gains (losses) on commodity swaps		$	(28,029	)				$	—
	Total derivatives		$	(21,032	)				$	(28,029	)				$	—
	Cash Flow Hedging Relationships		Gain (Loss) Recognized				Gain (Loss) Reclassified from Accumulated OCI into Income (Effective Portion)						Gain (Loss) Reclassified
			in OCI										from Accumulated OCI into
													Income (Ineffective
													Portion and Amount
													Excluded from
													Effectiveness Testing)
							Location		Amount				Location		Amount
	For the Nine Months Ended September 30, 2013
	Commodity contracts (swaps)		$	7,625			Gains (losses) on commodity swaps		$	21,333					$	—
	Total derivatives		$	7,625					$	21,333					$	—
	For the Nine Months Ended September 30, 2012
	Commodity contracts (swaps)		$	(37,879	)		Gains (losses) on commodity swaps		$	(43,116	)				$	—
	Total derivatives		$	(37,879	)				$	(43,116	)				$	—
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	'
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				For the Three Months Ended								For the Nine Months Ended
				September 30,								September 30,
		Location		2013				2012				2013				2012
	Fair value hedge	Cost of sales		$	(2,642	)		$	(700	)		$	(4,575	)		$	(700	)
	Total derivatives			$	(2,642	)		$	(700	)		$	(4,575	)		$	(700	)
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	'
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				For the Three Months Ended								For the Nine Months Ended
				September 30,								September 30,
		Location		2013				2012				2013				2012
	Commodity contracts (futures & forwards)	Cost of sales		$	(756	)		$	2,257			$	(1,278	)		$	10,185
	Commodity contracts (swaps)	Gains (losses) on commodity swaps		—				(10,827		)		—				(48,652		)
	Commodity contracts (call options)	Other income (loss), net		—				—				—				(7,297		)
	Total derivatives			$	(756	)		$	(8,570	)		$	(1,278	)		$	(45,764	)
Summary of Offsetting Derivative Instruments by Type	'
	The following table presents offsetting information regarding the Company's derivatives by type of transaction as of September 30, 2013 and December 31, 2012:
		Gross Amounts of Recognized Assets (Liabilities)				Gross Amounts offset in the Statement of Financial Position				Net Amounts of Assets (Liabilities) Presented in the Statement of Financial Position				Gross Amounts Not offset in the Statement of Financial Position						Net Amount
														Financial Instruments				Cash Collateral Pledged
	As of September 30, 2013
	Commodity Derivative Assets:
	Futures & forwards	$	2,072			$	—			$	2,072			$	(2,072	)		$	—	$	—
	Swaps	10,593				—				10,593				—				—		10,593
	Commodity Derivative Liabilities:
	Futures & forwards	$	(3,181	)		$	—			$	(3,181	)		$	2,072			$	—	$	(1,109	)
	Swaps	(1,454		)		—				(1,454		)		—				—		(1,454		)
	As of December 31, 2012
	Commodity Derivative Assets:
	Futures & forwards	$	386			$	—			$	386			$	—			$	—	$	386
	Swaps	2,287				—				2,287				—				—		2,287
	Commodity Derivative Liabilities:
	Swaps	$	(773	)		$	—			$	(773	)		$	—			$	—	$	(773	)

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Carrying value of inventories consisted of the following:
		September 30,		December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	17,618	$	12,268
	Crude oil inventory consigned to others	34,942		29,656
	Materials and supplies	3,511		2,872
	Total inventories	$	56,071	$	44,796

Property_Plant_and_Equipment_N1

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment, Net [Abstract]	'
Property, Plant and Equipment, Net	'
	Property, plant and equipment, net consisted of the following:
		September 30,			December 31,
		2013			2012
	Refining facilities	$	438,559		$	429,531
	Less: Accumulated depreciation	(101,891		)	(86,210		)
	Property, plant and equipment, net	$	336,668		$	343,321

Additional_Financial_Informati1

Additional Financial Information (Tables)	9 Months Ended
	Sep. 30, 2013
Additional Financial Information [Abstract]	'
Schedule of Other Assets	'
	Other Assets, Net
		September 30,		December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	8,579	$	9,251
	Deferred debt issuance costs	3,019		4,885
	Intangible assets	1,993		2,026
	Receivable from supply agreements	6,206		6,206
	Total other assets	$	19,797	$	22,368
Schedule of Accrued Liabilities and Other Non-Current Liabilities	'
	Accrued Liabilities, Other Non-Current Liabilities and Accounts Payable
		September 30,		December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes	$	1,370	$	1,670
	Employee costs	1,448		1,460
	Commodity contracts	3,181		773
	Accrued finance charges	15,121		7,439
	Other	4,636		1,157
	Total accrued liabilities	$	25,756	$	12,499
	Other Non-Current Liabilities:
	Environmental accrual (Note 11)	$	274	$	319
	Asset retirement obligations	1,158		1,101
	Consignment inventory	35,844		28,016
	Commodity contracts	1,454		—
	Total other non-current liabilities	$	38,730	$	29,436
Schedule of Deferred Tax Asset Valuation Allowance	'
	Deferred Income Tax Asset Valuation Allowance
	The following table displays the change in deferred income tax asset valuation allowance:
		Deferred Income Tax Asset Valuation Allowance
	Valuation allowance at December 31, 2012	$	130,293
	Change in valuation allowance	8,483
	Valuation allowance at September 30, 2013	$	138,776
Schedule of Accumulated Other Comprehensive Income (Loss)	'
	Accumulated Other Comprehensive Income
	The following table displays the change in other comprehensive income, net of tax:
		Unrealized Gain on Cash Flow Hedges		Total
	Balance at December 31, 2012	$	1,514	$	1,514
	Other comprehensive income, net of tax	7,625		7,625
	Balance at September 30, 2013	$	9,139	$	9,139

Indebtedness_Tables

Indebtedness (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments	'
	Long-term debt consisted of the following:
		September 30,		December 31,
		2013		2012
	Senior secured notes	$	213,479	$	211,573

Operating_Results_and_Liquidit1

Operating Results and Liquidity (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Accounts Payable, Related Parties	$313,468	'	$294,060
Throughput, Average	62,143	'	'
Net Cash Provided by Operating Activities	$11,744	$12,797	'

Fair_Value_Details

Fair Value (Details) (Fair Value, Measurements, Recurring, USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	'	$386
Derivative Liabilities	1,109	'
Commodity contracts (futures and forwards) | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	'	386
Derivative Liabilities	1,109	'
Commodity contracts (futures and forwards) | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	'	0
Derivative Liabilities	0	'
Commodity contracts (futures and forwards) | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	'	0
Derivative Liabilities	0	'
Commodity contracts (swaps)	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	9,139	1,514
Commodity contracts (swaps) | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	0	0
Commodity contracts (swaps) | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	9,139	1,514
Commodity contracts (swaps) | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Assets	0	0
Fair value hedge	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Liabilities	4,921	346
Fair value hedge | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Liabilities	0	0
Fair value hedge | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Liabilities	4,921	346
Fair value hedge | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Derivative Liabilities	$0	$0

Derivative_Financial_Instrumen2

Derivative Financial Instruments Textuals (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cash Flow Hedges - Commodity Derivatives:	'	'	'	'
Maximum Length of Time Hedged in Cash Flow Hedge	'	'	'15 months	'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax	($4,131)	($21,032)	$7,625	($37,879)
Fair Value Hedging	'	'	'	'
Notional Disclosures:	'	'	'	'
Nonmonetary Notional Amount	394,000	'	394,000	'
Cash Flow Hedging	'	'	'	'
Notional Disclosures:	'	'	'	'
Nonmonetary Notional Amount	7,200,000	'	7,200,000	'

Derivative_Financial_Instrumen3

Derivative Financial Instruments Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$2,072	$386
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-3,181	0
Derivatives designated as hedging instruments:	'	'
Derivative Instruments in Hedges, Assets, at Fair Value	10,593	2,287
Derivative Instruments in Hedges, Liabilities, at Fair Value	-6,375	-1,119
Derivative Assets	12,665	2,673
Derivative Liabilities	-9,556	-1,119
Accounts Receivable [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	2,072	386
Accounts Receivable [Member] | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Assets at Fair Value	10,593	2,287
Other Noncurrent Liabilities [Member] | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	-1,454	-773
Other Noncurrent Liabilities [Member] | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Liabilities	-4,921	-346
Other Noncurrent Assets [Member] | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Assets	0	0
Accrued Liabilities [Member] | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	($3,181)	$0

Derivative_Financial_Instrumen4

Derivative Financial Instruments Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	($4,131)	($21,032)	$7,625	($37,879)
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	11,339	-28,029	21,333	-43,116
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Commodity contracts (swaps)	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	-4,131	-21,032	7,625	-37,879
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	0	0	0	0
Commodity contracts (swaps) | Gains (losses) on commodity swaps	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$11,339	($28,029)	$21,333	($43,116)

Derivative_Financial_Instrumen5

Derivative Financial Instruments Schedule of Fair Value Hedging Instruments, Statements of Financial Performance (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (loss) on Fair Value Hedges Recognized in Earnings	($2,642)	($700)	($4,575)	($700)
Fair value hedge | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Gain (loss) on Fair Value Hedges Recognized in Earnings	($2,642)	($700)	($4,575)	($700)

Derivative_Financial_Instrumen6

Derivative Financial Instruments Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	($756)	($8,570)	($1,278)	($45,764)
Commodity contracts (futures and forwards) | Cost of Sales	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	-756	2,257	-1,278	10,185
Commodity contracts (swaps) | Gains (losses) on commodity swaps	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	0	-10,827	0	-48,652
Commodity contracts (call options) | Other income (loss), net	'	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$0	$0	$0	($7,297)

Derivative_Financial_Instrumen7

Derivative Financial Instruments Summary of offsetting derivative instruments by type (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contracts (futures and forwards)	'	'
Commodity Derivative Assets:	'	'
Gross Amounts of Recognized Assets	$2,072	$386
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	2,072	386
Derivative Asset, Not Subject to Master Netting Arrangement	-2,072	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	386
Commodity Derivative Liabilities:	'	'
Gross Amounts of Recognized Liabilities	-3,181	'
Gross Amounts Offset in the Statement of Fnancial Position	0	'
Net Amounts of Liabilities Presented in the Statement of Financial Position	-3,181	'
Derivative Liability, Not Subject to Master Netting Arrangement	2,072	'
Cash Collateral Pledged	0	'
Derivative Liability, Net Amount	-1,109	'
Commodity contracts (swaps)	'	'
Commodity Derivative Assets:	'	'
Gross Amounts of Recognized Assets	10,593	2,287
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	10,593	2,287
Derivative Asset, Not Subject to Master Netting Arrangement	0	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	10,593	2,287
Commodity Derivative Liabilities:	'	'
Gross Amounts of Recognized Liabilities	-1,454	-773
Gross Amounts Offset in the Statement of Fnancial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	-1,454	-773
Derivative Liability, Not Subject to Master Netting Arrangement	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	($1,454)	($773)

Inventories_Details

Inventories (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventories	'	'
Crude oil, refined products and blendstocks	$17,618	$12,268
Crude oil inventory consigned to others	34,942	29,656
Materials and supplies	3,511	2,872
Total inventories	$56,071	$44,796

Inventories_Textuals_Details

Inventories Textuals (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory	'	'
Excess of Replacement or Current Costs over Stated LIFO Value	$20,807	$14,013

Inventory_Financing_Agreement_

Inventory Financing Agreement (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
In Thousands, unless otherwise specified			Consigned inventory	Consigned inventory	Standby Letters of Credit	J.Aron	J.Aron	Standby Letters of Credit
			Commodity contracts (futures and forwards)	Commodity contracts (futures and forwards)
Accounts payable	$378,432	$380,329	'	'	'	$41,263	$27,750	'
Non-current liability for consignment inventory	35,844	28,016	'	'	'	35,844	28,016	'
Receivable from supply agreements	6,206	6,206	'	'	'	6,206	6,206	'
Derivative Assets	'	'	'	1,565	'	'	'	'
Derivative Liabilities	'	'	2,301	'	'	'	'	'
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	'	'	'	'	200,000	'	'	'
Line of Credit Facility, Current Borrowing Capacity	'	'	'	'	$0	'	'	'
Debt Instrument, Maturity Date	'	'	'	'	'	'	'	31-Jul-16

Property_Plant_and_Equipment_N2

Property, Plant and Equipment, Net (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment, Net	'	'
Refining facilities	$438,559	$429,531
Less: Accumulated depreciation	-101,891	-86,210
Property, plant and equipment, net	$336,668	$343,321

Additional_Financial_Informati2

Additional Financial Information - Other Assets (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Other Assets, Net	'	'
Deferred turnaround and chemical catalyst cost	$8,579	$9,251
Deferred debt issuance costs	3,019	4,885
Intangible assets	1,993	2,026
Receivable from supply agreements	6,206	6,206
Total other assets	$19,797	$22,368

Additional_Financial_Informati3

Additional Financial Information - Accrued Liabilities and Other Non-Current Liabilities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities	'	'
Taxes other than income taxes	$1,370	$1,670
Employee costs	1,448	1,460
Commodity contracts	3,181	773
Accrued finance charges	15,121	7,439
Other	4,636	1,157
Total accrued liabilities	25,756	12,499
Other Non-Current Liabilities	'	'
Environmental accrual (Note 11)	274	319
Asset retirement obligations	1,158	1,101
Consignment inventory	35,844	28,016
Commodity contracts	1,454	0
Total other non-current liabilities	38,730	29,436
Accounts Payable (Textuals)	'	'
Accounts Payable, Related Parties	$313,468	$294,060

Additional_Financial_Informati4

Additional Financial Information - Deferred Tax Asset Valuation Allowance (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Deferred Income Tax Asset Valuation Allowance:	'
Valuation allowance at December 31, 2012	$130,293
Change in valuation allowance	8,483
Valuation allowance at September 30, 2013	$138,776

Additional_Financial_Informati5

Additional Financial Information - Accumulated Other Comprehensive Income (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Accumulated Other Comprehensive Income:	'
Balance at December 31, 2012	$1,514
Other comprehensive income, net of tax	7,625
Balance at September 30, 2013	9,139
Unrealized Gain on Cash Flow Hedges	'
Accumulated Other Comprehensive Income:	'
Balance at December 31, 2012	1,514
Other comprehensive income, net of tax	7,625
Balance at September 30, 2013	$9,139

Indebtedness_Details

Indebtedness (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument:	'	'
Senior secured notes	$213,479	$211,573

Indebtedness_Textuals_Details_

Indebtedness Textuals (Details) (Details) (Subsequent Event, USD $)	1 Months Ended
In Thousands, unless otherwise specified	Oct. 31, 2013
Subsequent Event	'
Early Repayment of Senior Debt	$140,000
Senior secured notes	'
Subsequent Event	'
Senior secured notes	76,500
Alon Energy | Senior secured notes	'
Subsequent Event	'
Senior secured notes	$1,860

RelatedParty_Transactions_Deta

Related-Party Transactions (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Related Party Transaction	'	'	'	'
Related Party Expense, Allocated Corporate Overhead Costs	$1,993	$1,915	$6,448	$5,741

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Loss Contingencies:	'	'
Site Contingency, Time Frame of Disbursements	'fiveB years	'
Accrued Environmental Loss Contingencies, Noncurrent	$274	$319

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent Event, USD $)	1 Months Ended
In Thousands, unless otherwise specified	Oct. 31, 2013
Subsequent Event	'
Early Repayment of Senior Debt	$140,000
Senior secured notes	'
Subsequent Event	'
Senior secured notes	76,500
Alon Energy | Senior secured notes	'
Subsequent Event	'
Senior secured notes	$1,860