Alon Refining Krotz Springs 10-K 26 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Document Information [Line Items]	'	'
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-K	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Amendment Flag	'false	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'Yes	'
Entity Current Reporting Status	'Yes	'
Entity Public Float	'	$0

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$0	$1,107
Accounts and other receivables, net	30,431	38,412
Inventories	37,906	44,796
Prepaid expenses and other current assets	315	2,354
Total current assets	68,652	86,669
Property, plant and equipment, net	333,599	343,321
Other assets, net	16,600	22,368
Total assets	418,851	452,358
Current liabilities:	'	'
Accounts payable	355,732	380,329
Accrued liabilities	29,784	12,499
Current portion of long term debt	75,684	0
Total current liabilities	461,200	392,828
Other non-current liabilities	37,039	29,436
Long-term debt	0	211,573
Total liabilities	498,239	633,837
Commitments and contingencies (Note 15)	'	'
Stockholders’ equity:	'	'
Accumulated other comprehensive income (loss), net of income tax	-29,982	1,514
Additional paid-in capital	312,381	167,656
Retained deficit	-361,787	-350,649
Total stockholders’ equity	-79,388	-181,479
Total liabilities and stockholders’ equity	418,851	452,358
Common Class A [Member]	'	'
Stockholders’ equity:	'	'
Common stock, par value $0.01	0	0
Common Class B [Member]	'	'
Stockholders’ equity:	'	'
Common stock, par value $0.01	$0	$0

Balance_Sheets_Parentheticals_

Balance Sheets Parentheticals (Parentheticals) (USD $)	Mar. 01, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 01, 2014	Dec. 31, 2013	Dec. 31, 2012
	Common Class A [Member]	Common Class A [Member]	Common Class A [Member]	Common Class B [Member]	Common Class B [Member]	Common Class B [Member]
Common Stock, Par or Stated Value Per Share	'	$0.01	$0.01	'	$0.01	$0.01
Common Stock, Shares Authorized	'	75,000	75,000	'	1,000	1,000
Common Stock, Shares, Issued	'	50,111	50,111	'	90	90
Common Stock, Shares, Outstanding	'	50,111	50,111	'	90	90
Entity Common Stock, Shares Outstanding	50,111	'	'	90	'	'

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net sales	$2,680,112	$2,881,242	$2,533,092
Operating costs and expenses:	'	'	'
Cost of sales	2,510,720	2,790,998	2,433,910
Direct operating expenses	96,570	95,713	79,972
Selling, general and administrative expenses	8,870	7,828	6,827
Depreciation and amortization	26,565	23,882	22,645
Total operating costs and expenses	2,642,725	2,918,421	2,543,354
Loss on disposition of assets	0	-2,504	0
Operating income (loss)	37,387	-39,683	-10,262
Interest expense	-48,535	-44,417	-40,977
Other income (loss), net	10	-7,289	-36,232
Loss before income tax benefit	-11,138	-91,389	-87,471
Income tax benefit	0	0	0
Net loss	($11,138)	($91,389)	($87,471)

Statements_of_Comprehensive_In

Statements of Comprehensive Income Statement (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net loss	($11,138)	($91,389)	($87,471)
Commodity contracts designated as cash flow hedges:	'	'	'
Unrealized holding loss arising during period	-9,475	-67,318	0
(Gain) loss reclassified to earnings - cost of sales	-22,021	68,832	0
Net gain (loss), before tax	-31,496	1,514	0
Total other comprehensive income (loss), before tax	-31,496	1,514	0
Income tax expense (benefit) related to other comprehensive income (loss)	0	0	0
Total other comprehensive income (loss), net of tax	-31,496	1,514	0
Comprehensive loss	($42,634)	($89,875)	($87,471)

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Deficit
In Thousands
Balance at Dec. 31, 2010	($4,133)	$0	$167,656	$0	($171,789)
Net loss	-87,471	0	0	0	-87,471
Balance at Dec. 31, 2011	-91,604	0	167,656	0	-259,260
Net loss	-91,389	0	0	0	-91,389
Fair value of commodity swaps, net of tax	1,514	0	0	1,514	0
Balance at Dec. 31, 2012	-181,479	0	167,656	1,514	-350,649
Capital contribution from parent	144,725	0	144,725	0	0
Net loss	-11,138	0	0	0	-11,138
Fair value of commodity swaps, net of tax	-31,496	0	0	-31,496	0
Balance at Dec. 31, 2013	($79,388)	$0	$312,381	($29,982)	($361,787)

Statement_of_Stockholders_Equi1

Statement of Stockholders' Equity Parenthetical (Parentheticals) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair value of commodity derivative contracts, tax	$0	$0	$0

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net loss	($11,138)	($91,389)	($87,471)
Adjustments to reconcile net loss to cash provided by operating activities:	'	'	'
Depreciation and amortization	26,565	23,882	22,645
Amortization of debt issuance costs	2,188	2,246	2,044
Amortization of original issuance discount	2,240	2,249	1,946
Write-off of unamortized original issuance discount	1,871	0	0
Write-off of unamortized debt issuance costs	1,871	0	0
Loss on disposition of assets	0	2,504	0
Unrealized (gain) loss on commodity swaps	-3,085	31,936	-31,936
Changes in operating assets and liabilities:	'	'	'
Accounts and other receivables, net	5,694	-32,593	-756
Inventories	6,890	-6,439	-19,796
Prepaid expenses and other current assets	2,039	-1,856	1,460
Other assets, net	0	0	484
Accounts payable	-24,597	99,518	128,070
Accrued liabilities	2,730	-6,444	5,099
Other non-current liabilities	-3,966	-4,727	6,566
Net cash provided by operating activities	9,302	18,887	28,355
Cash flows from investing activities:	'	'	'
Capital expenditures	-11,621	-17,023	-18,909
Capital expenditures for turnarounds and catalysts	-3,513	-1,163	-2,649
Earnout payments related to refinery acquisition	0	0	-6,562
Proceeds from sale of assets	0	20	0
Net cash used in investing activities	-15,134	-18,166	-28,120
Cash flows from financing activities:	'	'	'
Deferred debt issuance costs	0	0	-126
Payments on long-term debt	-140,000	0	0
Proceeds from parent capital contribution	144,725	0	0
Net cash provided by (used in) financing activities	4,725	0	-126
Net increase (decrease) in cash and cash equivalents	-1,107	721	109
Cash and cash equivalents, beginning of period	1,107	386	277
Cash and cash equivalents, end of period	0	1,107	386
Supplemental cash flow information:	'	'	'
Cash paid for interest, net of capitalized interest	$44,202	$39,322	$36,987

Description_and_Nature_of_Busi

Description and Nature of Business	12 Months Ended
	Dec. 31, 2013
Description and Nature of Business [Abstract]	'
Description and Nature of Business	'
	Description and Nature of Business
	As used in this report, the terms “the Company,” “we,” “us” or “our” refer to Alon Refining Krotz Springs, Inc., a subsidiary of Alon USA Energy, Inc. (“Alon Energy”). References in this report to “Alon Energy” or “Parent” refer collectively to Alon USA Energy, Inc. and any of its subsidiaries, other than Alon Refining Krotz Springs, Inc.
	We own and operate a high conversion crude oil refinery placed into service in 1980 located in Krotz Springs, Louisiana with a crude oil throughput capacity of approximately 74,000 barrels per day (“bpd”). We refine crude oil into petroleum products, including gasoline, light distillates and intermediate products.
	Our refinery is strategically located on approximately 381 acres on the Atchafalaya River in central Louisiana at the intersection of two crude oil pipeline systems and has direct access to the Colonial products pipeline system (“Colonial Pipeline”), providing us with diversified access to both locally sourced and foreign crude oils, as well as distribution of our products to markets throughout the Southern and Eastern United States and along the Mississippi and Ohio Rivers. In industry terms, our refinery is characterized as a “mild residual cracking refinery,” which generally refers to a refinery utilizing vacuum distillation and catalytic cracking processes in addition to basic distillation and naphtha reforming processes to minimize low quality black oil production and to produce higher light product yields such as gasoline, light distillates and intermediate products.

Basis_of_Presentation_and_Cert

Basis of Presentation and Certain Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation and Certain Significant Accounting Policies	'
	Basis of Presentation and Certain Significant Accounting Policies
	(a)	Basis of Presentation and Use of Estimates
	The financial statements include the accounts of Alon Refining Krotz Springs, Inc. and have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	(b)	Revenue Recognition
	Substantially all of our revenues are derived from the sale of refined products. Revenues from sales of refined products are earned and realized upon transfer of title to the customer based on the contractual terms of delivery (including payment terms and prices). Generally, title transfers at the refinery or terminal when the refined product is loaded into the common carrier pipelines, trucks or railcars (free on board origin). In some situations, title transfers at the customer’s destination (free on board destination).
	We occasionally enter into refined product buy/sell arrangements, which involve linked purchases and sales related to refined product sales contracts entered into to address location, quality or grade requirements. These buy/sell transactions are included on a net basis in sales in the statements of operations and profits are recognized when the exchanged product is sold.
	Revenue from our inventory financing agreement (Note 4) is reported on a gross basis as we are considered a principal in this agreement.
	In the ordinary course of business, logistical and refinery production schedules necessitate the occasional sale of crude oil to third parties. All purchases and sales of crude oil are recorded net, in cost of sales in the statements of operations.
	(c)	Cost Classifications
	Cost of sales includes principally crude oil and other raw materials, inclusive of transportation costs. Cost of sales excludes depreciation and amortization, which is presented separately in the statements of operations.
	Direct operating expenses include costs associated with the actual operations of the refinery, such as energy and utility costs, routine maintenance, labor, insurance and environmental compliance costs.
	Selling, general and administrative expenses consist primarily of corporate overhead and marketing expenses. These costs also include actual costs incurred by Alon Energy and allocated to us.
	Interest expense consists of interest expense, letters of credit, financing costs associated with crude oil purchases, financing fees, and both the amortization and write-off of original issuance discount and deferred debt issuance costs but excludes capitalized interest.
	(d)	Cash and Cash Equivalents
	All highly-liquid instruments with a maturity of three months or less at the time of purchase are considered to be cash equivalents. Cash equivalents are stated at cost, which approximates market value.
	(e)	Accounts Receivable
	Financial instruments that potentially subject us to concentration of credit risk consist primarily of trade accounts receivables. Credit is extended based on evaluation of the customer’s financial condition and in certain circumstances, collateral, such as letters of credit, prepayments or guarantees, are required, as management deems appropriate. Credit losses are charged to allowance for doubtful accounts when deemed uncollectible. Reserve for bad debts is based on a combination of current sales and specific identification methods.
	(f)	Inventories
	Crude oil, refined products and blendstocks (including inventory consigned to others) are stated at the lower of cost or market. Cost is determined under the last-in, first-out (“LIFO”) valuation method. Cost of crude oil, refined products and blendstock inventories in excess of market value are charged to cost of sales. Such charges are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover. Materials and supplies are stated at average cost.
	Crude oil inventory consigned to others represents inventory that was sold to third parties, which we are obligated to repurchase at the end of the respective agreements (Note 4). As a result of this requirement to repurchase inventory, no revenue was recorded on these transactions and the inventory volumes remain valued under the LIFO method.
	(g)	Hedging Activity
	All derivative instruments are recorded in the balance sheets as either assets or liabilities measured at their fair value. We consider all commodity forwards, futures, swaps, and option contracts to be part of our risk management strategy. For commodity derivative contracts not designated as cash flow hedges, the net unrealized gains and losses for changes in fair value are recognized in cost of sales or in other income (loss), net on the statements of operations.
	We selectively designate certain commodity derivative contracts as cash flow hedges. The effective portion of the gains or losses associated with these derivative contracts designated and qualifying as cash flow hedges are initially recorded in accumulated other comprehensive income (loss) in the balance sheet and reclassified into the statement of operations in the period in which the underlying hedged forecasted transaction affects income. The amounts recorded into the statement of operations for commodity derivative contracts are recognized as cost of sales. The ineffective portion of the gains or losses on the derivative contracts, if any, is recognized in the statement of operations as it is incurred.
	Derivative transactions related to the inventory financing agreement have been designated as a fair value hedge of inventory. The gain or loss on the 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 in earnings in the same period.
	(h)	Property, Plant and Equipment
	The carrying value of property, plant and equipment includes the fair value of the asset retirement obligation and has been reflected in the balance sheets at cost, net of accumulated depreciation.
	Property, plant and equipment, net of salvage value, are depreciated using the straight-line method at rates based on the estimated useful lives for the assets or groups of assets, beginning in the first month of operation following acquisition or completion. We capitalize interest costs associated with major construction projects based on the effective interest rate on aggregate borrowings.
	Expenditures for major replacements and additions are capitalized. Expenditures for routine repairs and maintenance costs are charged to direct operating expense as incurred. The applicable costs and accumulated depreciation of assets that are sold, retired, or otherwise disposed of are removed from the accounts and the resulting gain or loss is recognized as a gain or loss on disposition of assets in the statements of operations.
	(i)	Impairment of Long-Lived Assets and Assets to be Disposed Of
	We review long-lived assets and certain identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying value of an asset to future net cash flows expected to be generated by the asset. If the carrying value of an asset exceeds its expected future cash flows, an impairment loss is recognized based on the excess of the carrying value of the impaired asset over its fair value. These future cash flows and fair values are estimates based on management’s judgment and assumptions. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs of disposition.
	(j)	Asset Retirement Obligations
	The accounting standards established for asset retirement obligations require companies to recognize the liability for the fair value of a legal obligation to perform asset retirement activities that are conditional on a future event, if the amount can be reasonably estimated.
	We have asset retirement obligations with respect to our refinery due to various legal obligations to clean and/or dispose of these assets at the time they are retired. However, the majority of these assets can be used for extended and indeterminate periods of time provided that they are properly maintained and/or upgraded. It is our practice and intent to continue to maintain these assets and make improvements based on technological advances. When a date or range of dates can reasonably be estimated for the retirement of these assets or any component of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using established present value techniques.
	(k)	Turnarounds and Chemical Catalysts Costs
	We record the cost of planned major refinery maintenance, referred to as turnarounds, and chemical catalyst used in the refinery process units, which are typically replaced in conjunction with planned turnarounds, in “Other assets” in the balance sheets. Turnaround and catalyst costs are deferred and amortized on a straight-line basis beginning the month after the completion of the turnaround and ending immediately prior to the next scheduled turnaround. The amortization of deferred turnaround and chemical catalyst costs are presented in depreciation and amortization in the statements of operations.
	(l)	Income Taxes
	Our results of operations are included in the consolidated U.S. Federal income tax return of Alon Energy. For financial reporting purposes, federal tax expense is allocated to us as if a separate return was filed.
	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	(m)	Environmental Expenditures
	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. Environmental liabilities represent the estimated costs to investigate and remediate contamination at our properties. This estimate is based on internal and third-party assessments of the extent of the contaminations, the selected remediation technology and review of applicable environmental regulations.
	Costs of future expenditures for environmental remediation obligations are not discounted to their present value unless payments are fixed or reliably determinable. Recoveries of environmental remediation costs from other parties are recorded as assets when the receipt is deemed probable. Estimates are updated to reflect changes in factual information, available technology or applicable laws and regulations.
	Substantially all amounts accrued are expected to be paid out over the next five years. The level of future expenditures for environmental remediation obligations is impossible to determine with any degree of reliability.
	(n)	Other Comprehensive Income (Loss)
	Other comprehensive income (loss) consists of gains and losses affecting stockholders’ equity that, under U.S. GAAP, are excluded from net loss, such as gains and losses related to certain derivative instruments in qualifying hedging relationships. The balance in other comprehensive income (loss), net of tax, reported in the statement of stockholders’ equity consists of the fair value of commodity derivative contract adjustments.
	(o)	Commitments and Contingencies
	Liabilities for loss contingencies, arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. Recoveries of environmental remediation costs from third parties, which are probable of realization, are separately recorded as assets, and are not offset against the related environmental liability.
	(p)	Intangible Assets
	Intangible assets are assets that lack physical substance (excluding financial assets). Intangible assets with indefinite useful lives are not amortized and intangible assets with finite useful lives are amortized on a straight-line basis over 1 to 40 years. Intangible assets not subject to amortization are tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. We use December 31 of each year as the valuation date for annual impairment testing purposes.

Operating_Results_and_Liquidit

Operating Results and Liquidity	12 Months Ended
	Dec. 31, 2013
Operating Results and Liquidity [Abstract]	'
Operating Results and Liquidity	'
	Operating Results and Liquidity
	Our refinery average throughput was 64,705 bpd for the year ended December 31, 2013. Cash flow from operating activities for the year ended December 31, 2013 was $9,302.
	Our primary sources of liquidity are cash generated from our operating activities, inventory supply and offtake arrangements, other credit lines and additional funding from Alon Energy. Accounts payable to Alon Energy and its subsidiaries of $290,785 at December 31, 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 we receive from customers for produced products compared to the prices we pay to suppliers for crude oil. We plan 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.
	We have senior secured notes due October 2014 with an outstanding balance (net of unamortized discount) of $75,684 at December 31, 2013. We plan to repay this outstanding balance using cash from operating activities and funding from Alon Energy. As an alternative, we would consider the issuance of new debt to allow for the repayment of the outstanding senior secured notes balance.

Inventory_Financing_Agreement

Inventory Financing Agreement	12 Months Ended
	Dec. 31, 2013
Inventory Financing Agreement [Abstract]	'
Inventory Financing Agreement	'
	Inventory Financing Agreement
	We have 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 us, and we agreed to buy from J. Aron, at market prices, crude oil for processing at the refinery and (ii) we 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 our 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. We may elect to terminate in May 2018 on six months prior notice.
	Following the expiration or termination of the Supply and Offtake Agreement, we are obligated to purchase the crude oil and refined product inventories then owned by J. Aron and located at the refinery.
	At December 31, 2013 and 2012, we had net current payables to J. Aron for purchases of $32,081 and $48,311, respectively, and other non-current liabilities related to the original financing of $24,022 and $28,016, respectively, and a consignment receivable representing a deposit paid to J. Aron of $6,206 and $6,206, respectively.
	Additionally, we had current payables of $990 and current receivables of $1,565 at December 31, 2013 and 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, we 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 our activities. 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, we amended the Standby LC Facility to extend the maturity date to July 2016

Fair_Value

Fair Value	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures	'
	Fair Value
	We 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. We classify financial assets and financial liabilities into the following fair value hierarchy:
	•	Level 1 -     valued based on quoted prices in active markets for identical assets and liabilities;
	•	Level 2 -     valued based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are observable for the asset or liability; and
	•	Level 3 -     valued based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	As required, we utilize 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. We generally apply 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 our 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 instruments are carried at fair value, which are based on quoted market prices. Derivative instruments are our 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 December 31, 2013 and 2012:
		Level 1				Level 2		Level 3		Total
	As of December 31, 2013
	Liabilities:
	Commodity contracts (futures and forwards)	$	310			$	—	$	—	$	310
	Commodity contracts (swaps)	—				15,328		11,569		26,897
	Fair value hedge	—				2,676		—		2,676
	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
	Level 3 Financial Instruments
	We have commodity price swap contracts that relate to forecasted sales of jet fuel and forecasted purchases of crude oil for which quoted forward market prices are not readily available. The forward rate used to value these commodity price swaps was derived using a projected forward rate using quoted market rates for similar products, adjusted for product grade differentials, a Level 3 input.
	The following table presents the changes in fair value of our Level 3 assets and liabilities (all related to commodity price swap contracts) for the year ended December 31, 2013:
			Year Ended
			December 31, 2013
	Balance at beginning of period		$	—
	Change in fair value of Level 3 trades open at the beginning of the period		—
	Fair value of trades entered into during the period - Recognized in other comprehensive income (loss)		(11,569		)
	Fair value of reclassification from Level 3 to Level 2		—
	Settlement value of contractual maturities - Recognized in cost of sales		—
	Balance at end of period		$	(11,569	)

Derivative_Financial_Instrumen

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure	'
	Derivative Financial Instruments
	Mark-to-Market
	Commodity Derivatives. We selectively utilize crude oil and refined product commodity derivative contracts to reduce the risk associated with potential price changes on committed obligations. We do not speculate using derivative instruments. Credit risk on our derivative instruments is mitigated by transacting with counterparties meeting established collateral and credit criteria.
	Fair Value Hedges
	Fair value hedges are used to hedge price volatility of certain refining inventories and firm commitments to purchase 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 in earnings in the same period.
	As of December 31, 2013, we have accounted for certain commodity contracts as fair value hedges with contract purchase volumes of 272 thousand barrels of crude oil with remaining contract terms through May 2019.
	Cash Flow Hedges
	To designate a derivative as a cash flow hedge, we document 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 transactions occur.
	As of December 31, 2013, we have accounted for certain commodity swap contracts as cash flow hedges with total contract purchase volumes of 5,760 thousand barrels of crude oil and contract sales volumes of 5,760 thousand barrels of refined products with a remaining contract term of twenty-four months. Related to these transactions in Other Comprehensive Income (“OCI”), we recognized unrealized losses of $31,496 and unrealized gains of $1,514 for the years ended December 31, 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.
	In November 2013, we elected to de-designate certain commodity swap contracts that were previously designated as cash flow hedges. Consequently, hedge accounting was discontinued prospectively for the commodity swap contracts and all changes in fair value were recorded in cost of sales in the statements of operations. As of December 31, 2013, we had unrealized losses of $29,982 classified in OCI that related to the application of hedge accounting prior to de-designation that will be recorded into earnings as the forecasted transactions occur during the year ended December 31, 2014. The commodity derivative contracts were subsequently re-designated as cash flow hedges as of December 31, 2013 on a product basis.
	For the year ended December 31, 2013, there was $1,879 of hedge ineffectiveness recognized in cost of sales. For the year ended December 31, 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 December 31, 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		$	607			Accrued liabilities		$	(917	)
	Total derivatives not designated as hedging instruments			$	607					$	(917	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)			$	—			Accrued liabilities		$	(15,328	)
	Commodity contracts (swaps)			—				Other non-current liabilities		(11,569		)
	Fair value hedge			—				Other non-current liabilities		(2,676		)
	Total derivatives designated as hedging instruments			—						(29,573		)
	Total derivatives			$	607					$	(30,490	)
		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 statements of operations and accumulated other comprehensive income:
	Derivatives designated as hedging instruments:
	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 Year Ended December 31, 2013
	Commodity contracts (swaps)		$	(31,496	)		Cost of sales		$	23,900			Cost of sales		$	(1,879	)
	Total derivatives		$	(31,496	)				$	23,900					$	(1,879	)
	For the Year Ended December 31, 2012
	Commodity contracts (swaps)		$	1,514			Cost of sales		$	(68,832	)				$	—
	Total derivatives		$	1,514					$	(68,832	)				$	—
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				Year Ended December 31,
		Location		2013				2012				2011
	Fair value hedge	Cost of sales		$	(2,330	)		$	(346	)		$	—
	Total derivatives			$	(2,330	)		$	(346	)		$	—
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				Year Ended December 31,
		Location		2013				2012				2011
	Commodity contracts (futures & forwards)	Cost of sales		$	(2,143	)		$	4,431			$	10,837
Commodity contracts (swaps)	Cost of sales		4,964				(47,188		)		30,040
Commodity contracts (call options)	Other income (loss), net		—				(7,297		)		(36,280		)
Total derivatives			$	2,821			$	(50,054	)		$	4,597
Offsetting Assets and Liabilities
Our derivative financial instruments are subject to master netting arrangements to manage counterparty credit risk associated with derivatives and we offset the fair value amounts recorded for derivative instruments to the extent possible under these agreements on our balance sheets.
The following table presents offsetting information regarding our derivatives by type of transaction as of December 31, 2013 and 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 December 31, 2013
Commodity Derivative Assets:
Futures & forwards	$	747			$	(140	)		$	607			$	(607	)		$	—	$	—
Commodity Derivative Liabilities:
Futures & forwards	$	(1,057	)		$	140			$	(917	)		$	607			$	—	$	(310	)
Swaps	(26,897		)		—				(26,897		)		—				—		(26,897		)
Fair value hedge	(2,676		)		—				(2,676		)		—				—		(2,676		)
As of December 31, 2012
Commodity Derivative Assets:
Futures & forwards	$	2,446			$	(2,060	)		$	386			$	—			$	—	$	386
Swaps	4,756				(2,469		)		2,287				(773		)		—		1,514
Commodity Derivative Liabilities:
Futures & forwards	$	(2,060	)		$	2,060			$	—			$	—			$	—	$	—
Swaps	(3,242		)		2,469				(773		)		773				—		—
Fair value hedge	(346		)		—				(346		)		—				—		(346		)

Accounts_Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2013
Accounts Receivable, Net, Current [Abstract]	'
Accounts Receivable	'
	Accounts Receivable
	Financial instruments that potentially subject us to concentration of credit risk consist primarily of trade accounts receivables and commodity derivative contracts. Credit risk is minimized as a result of the credit quality of our customer base. We perform ongoing credit evaluations of our customers and require letters of credit, prepayments or other collateral or guarantees as we deem appropriate. Valero Energy Corporation (“Valero”), BP Products North America, Inc. (“BP”) and J. Aron accounted for substantially all of our net sales for the year ended December 31, 2013. The allowance for doubtful accounts is reflected as a reduction of accounts receivable in the balance sheets. The balance in the allowance account was zero at December 31, 2013 and 2012.
	As part of the Supply and Offtake Agreement, there is a net out arrangement. Additionally, product sales to parties other than J. Aron are primarily collected when the sale occurs. As a result of these arrangements, we have minimal trade accounts receivable balances at December 31, 2013 and 2012.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	Inventories
	Carrying value of inventories consisted of the following:
		As of December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	11,710	$	12,268
	Crude oil inventory consigned to others (Note 4)	22,545		29,656
	Materials and supplies	3,651		2,872
	Total inventories	$	37,906	$	44,796
	Market values of crude oil, refined products and blendstock inventories exceeded LIFO costs by $13,600 and $14,013 at December 31, 2013 and 2012, respectively.

Property_Plant_and_Equipment_N

Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 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:
		As of December 31,
		2013			2012
	Refining facilities	$	441,152		$	429,531
	Accumulated depreciation	(107,553		)	(86,210		)
	Property, plant and equipment, net	$	333,599		$	343,321
	The useful lives of refining facilities used to determine depreciation expense were 3 to 20 years with an average life of 18 years.
	Capitalized interest for the years ended December 31, 2013, 2012 and 2011 was $3,093, $1,574 and $555, respectively. Depreciation expense for the years ended December 31, 2013, 2012 and 2011 was $21,343, $20,261 and $19,899, respectively.

Additional_Financial_Informati

Additional Financial Information	12 Months Ended
	Dec. 31, 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
		As of December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	7,585	$	9,251
	Deferred debt issuance costs	826		4,885
	Intangible assets	1,983		2,026
	Long-term receivables	6,206		6,206
	Total other assets	$	16,600	$	22,368
	(b)	Accrued Liabilities, Other Non-Current Liabilities and Accounts Payable
		As of December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes	$	568	$	1,670
	Employee costs	1,280		1,460
	Commodity contracts	16,245		773
	Accrued finance charges	3,597		7,439
	Other	8,094		1,157
	Total accrued liabilities	$	29,784	$	12,499
	Other Non-Current Liabilities:
	Environmental accrual (Note 15)	$	271	$	319
	Asset retirement obligations	1,177		1,101
	Consignment inventory obligation	24,022		28,016
	Commodity contracts	11,569		—
	Total other non-current liabilities	$	37,039	$	29,436
	Accounts payable includes related parties balance of $290,785 and $294,060 at December 31, 2013 and 2012, respectively.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	Our results of operations are included in the consolidated U.S. Federal income tax return of our parent, Alon Energy. For financial reporting purposes, federal tax expense is allocated to us as if a separate return was filed. The amounts presented below were calculated as if we filed separate federal and state income tax returns. We had no unrecognized tax benefits as of December 31, 2013.
	A reconciliation between the income tax benefit computed on pretax loss at the statutory federal rate and the actual provision for income tax benefit is as follows:
		Year Ended December 31,
		2013			2012			2011
	Computed tax benefit	$	(3,898	)	$	(31,986	)	$	(30,615	)
	State and local income taxes, net of federal benefit	(678		)	(1,444		)	(3,130		)
	Other, net	618			836			1,005
	Change in valuation allowance	3,958			32,594			32,740
	Income tax benefit	$	—		$	—		$	—
	The following table sets forth the tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities:
		As of December 31,
		2013			2012
	Deferred income tax assets:
	Accrued liabilities and other	$	481		$	482
	Non-current accrued liabilities and other	3,907			2,506
	Net operating loss carryover	204,276			191,626
	Deferred income tax assets	208,664			194,614
	Less: Valuation allowance	(134,251		)	(130,293		)
	Net deferred income tax assets	$	74,413		$	64,321
	Deferred income tax liabilities:
	Unrealized gains	$	971		$	92
	Property, plant and equipment	70,428			60,489
	Other non-current	2,285			2,997
	Intangibles	729			743
	Deferred income tax liabilities	$	74,413		$	64,321
	Net deferred income tax after valuation allowance	$	—		$	—
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of taxable income and projections for future taxable income, over the periods which the deferred tax assets are deductible, management believes it is more likely than not that we will realize the benefits of these deductible differences, net of the existing valuation allowance at December 31, 2013.
	We performed a review of our tax positions in accordance with ASC Subtopic 740-10, Income Taxes, and determined we have no unrecognized tax benefits. We have elected to recognize interest expense related to the underpayment of income taxes in interest expense, and penalties relating to underpayment of income taxes as a reduction to other income (loss), net, in the statements of operations.

Indebtedness

Indebtedness	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure	'
	Indebtedness
	Debt consisted of the following:
		As of December 31,
		2013			2012
	Senior secured notes, net of discount	$	75,684		$	211,573
	(a) Senior Secured Notes
	In October 2009, we issued 13.50% senior secured notes (the “Senior Secured Notes”) in aggregate principal amount of $216,500 in a private offering. In February 2010, we exchanged $216,480 of Senior Secured Notes for an equivalent amount of Senior Secured Notes (“Exchange Notes”) registered under the Securities Act of 1933. The Exchange Notes will mature in October 2014 and the entire principal amount is due at maturity. Interest is payable semi-annually in arrears on April 15 and October 15. The Exchange Notes are substantially identical to the Senior Secured Notes, except that the Exchange Notes have been registered with the Securities and Exchange Commission and are not subject to transfer restrictions. The Senior Secured Notes were issued at an offering price of 94.857% and we received gross proceeds of $205,365 (before fees and expenses related to the offering).
	The terms of the Senior Secured Notes are governed by an indenture (the “Indenture”) and the obligations under the Indenture are secured by a first priority lien on our property, plant and equipment and a second priority lien on the our cash, accounts receivable and inventory.
	The Indenture also contains restrictive covenants such as restrictions on loans, mergers, sales of assets, additional indebtedness and restricted payments. The Indenture does not contain any maintenance financial covenants.
	In October 2013, Alon Energy made a $144,725 capital contribution to us, which we used to redeem $140,000 of the outstanding principal balance on the Senior Secured Notes. As a result of the prepayment of the Senior Secured Notes, a prepayment premium of $4,725 and write-offs of unamortized original issuance discount and debt issuance costs of $1,871 and $1,871, respectively, were charged to interest expense in the statements of operations for the year ended December 31, 2013.
	At December 31, 2013, the Senior Secured Notes, due October 2014, had an outstanding balance (net of unamortized discount) of $75,684, included in current portion of long-term debt. At December 31, 2012, the Senior Secured Notes had an outstanding balance (net of unamortized discount) of $211,573, included in long-term debt. We are utilizing the effective interest method to amortize the original issue discount over the life of the Senior Secured Notes.
	(b) Interest and Financing Expense
	Interest and financing expense included the following:
		Year Ended December 31,
		2013			2012			2011
	Interest expense	$	25,399		$	29,228		$	29,228
	Letters of credit and finance charges	13,334			12,268			8,314
	Amortization of debt issuance costs	2,188			2,246			2,044
	Write-off of debt issuance costs	1,871			—			—
	Amortization of original issuance discount	2,240			2,249			1,946
	Write-off of original issuance discount	1,871			—			—
	Prepayment premium	4,725			—			—
	Capitalized interest	(3,093		)	(1,574		)	(555		)
	Total interest expense	$	48,535		$	44,417		$	40,977

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Party Transactions
	Since the acquisition of our refinery from Valero, we have received equity contributions in the amount of $312,381 from Alon Energy. The most recent contributions were $144,725 received in 2013, which we used to redeem $140,000 of the outstanding principal balance on the Senior Secured Notes.
	Alon Israel Oil Company, Ltd. (“Alon Israel”) provided letters of credit to us of $15,000. In December 2012, the amount was reduced by $12,500 and in December 2013, the letter of credit was canceled. For the years ended December 31, 2013, 2012 and 2011, we recorded interest expense related to these letters of credit of $96, $600 and $600, respectively.
	We are a subsidiary of Alon Energy and we are operated as a component of the integrated operations of Alon Energy and its other subsidiaries. As such, the executive officers of Alon Energy, who are employed by another subsidiary of Alon Energy, also serve as our executive officers as well as Alon Energy’s other subsidiaries. Alon Energy performs general corporate and administrative services and functions for us and Alon Energy’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 Energy allocates the expenses actually incurred in performing these services to us and to its other subsidiaries based primarily on the amount of time the individuals performing such services devote to our business and affairs relative to the amount of time they devote to the business and affairs of Alon Energy’s other subsidiaries. We record the amount of such allocations in our financial statements as selling, general and administrative expenses. Our share of Alon Energy’s selling, general and administrative expenses were $8,870, $7,828 and $6,827, for the years ended December 31, 2013, 2012 and 2011, respectively.
	Alon Energy currently owns all of our outstanding voting capital stock. As a result, Alon Energy can control the election of our directors, exercise control or significant influence over our corporate and management policies and generally determine the outcome of any corporate transaction or other matter submitted to our stockholders for approval, including potential mergers or acquisitions, asset sales and other significant corporate transactions. So long as Alon Energy continues to own a majority of the outstanding shares of our voting capital stock, Alon Energy will continue to be able to effectively control or influence the outcome of such matters.

Employee_Benefit_Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2013
Employee Benefit Plans [Abstract]	'
Employee Benefit Plans	'
	Employee Benefit Plans
	Our employees are included in the various employee benefit plans of Alon Energy. These plans include qualified, non-contributory defined benefit retirement plans, defined contribution plans, employee and retiree medical, dental, and life insurance plans, incentive plans (i.e., stock options, restricted stock, and bonuses), and other such benefits. For the purposes of these financial statements, we are considered to be participating in multi-employer benefit plans of Alon Energy.
	Our allocated share of Alon Energy’s employee benefit plan expenses, excluding costs related to the incentive plans was $2,095, $1,403 and $2,024 for the years ended December 31, 2013, 2012 and 2011, respectively.
	Employee benefit plan expenses incurred by us are included in direct operating expenses with the related payroll costs.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure	'
	Commitments and Contingencies
	(a)	Leases
	We have long-term lease commitments for land, buildings and equipment. In most cases, we expect that in the normal course of business, our leases will be renewed or replaced by other leases. We have commitments under long-term operating leases for certain land, buildings and equipment expiring at various dates over the next fifteen years. Certain long-term operating leases relating to buildings and land include options to renew for additional periods. At December 31, 2013, minimum lease payments on operating leases were as follows:
	Year ending December 31:
	2014	$	561
	2015	502
	2016	452
	2017	313
	2018	60
	2019 and thereafter	597
	Total	$	2,485
	Total rental expense was $3,508, $3,144 and $3,475 for the years ended December 31, 2013, 2012 and 2011, respectively. Contingent rentals and subleases were not significant.
	(b)	Other Commitments
	In the normal course of business, we have long-term commitments to purchase, at market prices, utilities such as natural gas, electricity and water for use by the refinery. We are 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, we entered into offtake agreements with Valero and BP 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 we 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.
	(c)	Contingencies
	We are involved in various legal actions arising in the ordinary course of business. We believe the ultimate disposition of these matters will not have a material effect on our financial position, results of operations or liquidity.
	(d)	Environmental
	We are 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 us 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 and to compensate others for damage to property and natural resources. These contingent obligations relate to sites that we own and are associated with past or present operations. We are currently participating in environmental investigations, assessments and cleanups pertaining to our refinery. We may be involved in additional future 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 our liability in proportion to other responsible parties.
	We have accrued a non-current liability for environmental remediation obligations of $271 and $319 at December 31, 2013 and 2012, respectively.

Renewable_Fuel_Standard_Notes

Renewable Fuel Standard (Notes)	12 Months Ended
	Dec. 31, 2013
Renewable Fuel Standard [Abstract]	'
Compliance Program Costs Disclosure [Text Block]	'
	Renewable Fuel Standard
	We are obligated by government regulations under the Renewable Fuel Standard 2 (“RFS2”) to blend a certain percentage of biofuels into the products we produce that are consumed in the U.S. We will purchase biofuels from third parties and blend those biofuels into our products, and each gallon of biofuel purchased includes a Renewable Identification Number (“RIN”). To the degree we are unable to blend biofuels at the required percentage, a RINs deficit is generated and we must acquire that number of RINs by the annual reporting deadline in order to remain in compliance with applicable regulations.
	We are exposed to market risk related to the volatility in the price of credits needed to comply with these governmental and regulatory programs. We will manage this risk by purchasing biofuel credits when prices are deemed favorable.
	We received an exemption from the RFS2 requirements for the year ended December 31, 2013. We were not subject to the RFS2 requirements for the years ended December 31, 2012 and 2011.

Basis_of_Presentation_and_Cert1

Basis of Presentation and Certain Significant Accounting Policies Basis of Presentation and Certain Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Use of Estimates, Policy [Policy Text Block]	'
	Basis of Presentation and Use of Estimates
	The financial statements include the accounts of Alon Refining Krotz Springs, Inc. and have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Substantially all of our revenues are derived from the sale of refined products. Revenues from sales of refined products are earned and realized upon transfer of title to the customer based on the contractual terms of delivery (including payment terms and prices). Generally, title transfers at the refinery or terminal when the refined product is loaded into the common carrier pipelines, trucks or railcars (free on board origin). In some situations, title transfers at the customer’s destination (free on board destination).
	We occasionally enter into refined product buy/sell arrangements, which involve linked purchases and sales related to refined product sales contracts entered into to address location, quality or grade requirements. These buy/sell transactions are included on a net basis in sales in the statements of operations and profits are recognized when the exchanged product is sold.
	Revenue from our inventory financing agreement (Note 4) is reported on a gross basis as we are considered a principal in this agreement.
	In the ordinary course of business, logistical and refinery production schedules necessitate the occasional sale of crude oil to third parties. All purchases and sales of crude oil are recorded net, in cost of sales in the statements of operations.
Cost Classifications [Policy Text Block]	'
	Cost Classifications
	Cost of sales includes principally crude oil and other raw materials, inclusive of transportation costs. Cost of sales excludes depreciation and amortization, which is presented separately in the statements of operations.
	Direct operating expenses include costs associated with the actual operations of the refinery, such as energy and utility costs, routine maintenance, labor, insurance and environmental compliance costs.
	Selling, general and administrative expenses consist primarily of corporate overhead and marketing expenses. These costs also include actual costs incurred by Alon Energy and allocated to us.
	Interest expense consists of interest expense, letters of credit, financing costs associated with crude oil purchases, financing fees, and both the amortization and write-off of original issuance discount and deferred debt issuance costs but excludes capitalized interest.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	All highly-liquid instruments with a maturity of three months or less at the time of purchase are considered to be cash equivalents. Cash equivalents are stated at cost, which approximates market value.
Accounts Receivable, Policy [Policy Text Block]	'
	Accounts Receivable
	Financial instruments that potentially subject us to concentration of credit risk consist primarily of trade accounts receivables. Credit is extended based on evaluation of the customer’s financial condition and in certain circumstances, collateral, such as letters of credit, prepayments or guarantees, are required, as management deems appropriate. Credit losses are charged to allowance for doubtful accounts when deemed uncollectible. Reserve for bad debts is based on a combination of current sales and specific identification methods.
Inventories, Policy [Policy Text Block]	'
	Inventories
	Crude oil, refined products and blendstocks (including inventory consigned to others) are stated at the lower of cost or market. Cost is determined under the last-in, first-out (“LIFO”) valuation method. Cost of crude oil, refined products and blendstock inventories in excess of market value are charged to cost of sales. Such charges are subject to reversal in subsequent periods, not to exceed LIFO cost, if prices recover. Materials and supplies are stated at average cost.
	Crude oil inventory consigned to others represents inventory that was sold to third parties, which we are obligated to repurchase at the end of the respective agreements (Note 4). As a result of this requirement to repurchase inventory, no revenue was recorded on these transactions and the inventory volumes remain valued under the LIFO method.
Hedging Activity, Policy [Policy Text Block]	'
	Hedging Activity
	All derivative instruments are recorded in the balance sheets as either assets or liabilities measured at their fair value. We consider all commodity forwards, futures, swaps, and option contracts to be part of our risk management strategy. For commodity derivative contracts not designated as cash flow hedges, the net unrealized gains and losses for changes in fair value are recognized in cost of sales or in other income (loss), net on the statements of operations.
	We selectively designate certain commodity derivative contracts as cash flow hedges. The effective portion of the gains or losses associated with these derivative contracts designated and qualifying as cash flow hedges are initially recorded in accumulated other comprehensive income (loss) in the balance sheet and reclassified into the statement of operations in the period in which the underlying hedged forecasted transaction affects income. The amounts recorded into the statement of operations for commodity derivative contracts are recognized as cost of sales. The ineffective portion of the gains or losses on the derivative contracts, if any, is recognized in the statement of operations as it is incurred.
	Derivative transactions related to the inventory financing agreement have been designated as a fair value hedge of inventory. The gain or loss on the 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 in earnings in the same period.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property, Plant and Equipment
	The carrying value of property, plant and equipment includes the fair value of the asset retirement obligation and has been reflected in the balance sheets at cost, net of accumulated depreciation.
	Property, plant and equipment, net of salvage value, are depreciated using the straight-line method at rates based on the estimated useful lives for the assets or groups of assets, beginning in the first month of operation following acquisition or completion. We capitalize interest costs associated with major construction projects based on the effective interest rate on aggregate borrowings.
	Expenditures for major replacements and additions are capitalized. Expenditures for routine repairs and maintenance costs are charged to direct operating expense as incurred. The applicable costs and accumulated depreciation of assets that are sold, retired, or otherwise disposed of are removed from the accounts and the resulting gain or loss is recognized as a gain or loss on disposition of assets in the statements of operations.
Impairment of Long-Lived Assets and Assets to be Disposed Of, Policy [Policy Text Block]	'
	Impairment of Long-Lived Assets and Assets to be Disposed Of
	We review long-lived assets and certain identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying value of an asset to future net cash flows expected to be generated by the asset. If the carrying value of an asset exceeds its expected future cash flows, an impairment loss is recognized based on the excess of the carrying value of the impaired asset over its fair value. These future cash flows and fair values are estimates based on management’s judgment and assumptions. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs of disposition.
Asset Retirement Obligations, Policy [Policy Text Block]	'
	Asset Retirement Obligations
	The accounting standards established for asset retirement obligations require companies to recognize the liability for the fair value of a legal obligation to perform asset retirement activities that are conditional on a future event, if the amount can be reasonably estimated.
	We have asset retirement obligations with respect to our refinery due to various legal obligations to clean and/or dispose of these assets at the time they are retired. However, the majority of these assets can be used for extended and indeterminate periods of time provided that they are properly maintained and/or upgraded. It is our practice and intent to continue to maintain these assets and make improvements based on technological advances. When a date or range of dates can reasonably be estimated for the retirement of these assets or any component of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using established present value techniques.
Turnarounds and Chemical Catalyst Costs, Policy [Policy Text Block]	'
	Turnarounds and Chemical Catalysts Costs
	We record the cost of planned major refinery maintenance, referred to as turnarounds, and chemical catalyst used in the refinery process units, which are typically replaced in conjunction with planned turnarounds, in “Other assets” in the balance sheets. Turnaround and catalyst costs are deferred and amortized on a straight-line basis beginning the month after the completion of the turnaround and ending immediately prior to the next scheduled turnaround. The amortization of deferred turnaround and chemical catalyst costs are presented in depreciation and amortization in the statements of operations.
Income Taxes, Policy [Policy Text Block]	'
	Income Taxes
	Our results of operations are included in the consolidated U.S. Federal income tax return of Alon Energy. For financial reporting purposes, federal tax expense is allocated to us as if a separate return was filed.
	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Environmental Expenditures, Policy [Policy Text Block]	'
	Environmental Expenditures
	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. Environmental liabilities represent the estimated costs to investigate and remediate contamination at our properties. This estimate is based on internal and third-party assessments of the extent of the contaminations, the selected remediation technology and review of applicable environmental regulations.
	Costs of future expenditures for environmental remediation obligations are not discounted to their present value unless payments are fixed or reliably determinable. Recoveries of environmental remediation costs from other parties are recorded as assets when the receipt is deemed probable. Estimates are updated to reflect changes in factual information, available technology or applicable laws and regulations.
	Substantially all amounts accrued are expected to be paid out over the next five years. The level of future expenditures for environmental remediation obligations is impossible to determine with any degree of reliability.
Other Comprehensive Income (Loss), Policy [Policy Text Block]	'
	Other Comprehensive Income (Loss)
	Other comprehensive income (loss) consists of gains and losses affecting stockholders’ equity that, under U.S. GAAP, are excluded from net loss, such as gains and losses related to certain derivative instruments in qualifying hedging relationships. The balance in other comprehensive income (loss), net of tax, reported in the statement of stockholders’ equity consists of the fair value of commodity derivative contract adjustments.
Commitments and Contingencies, Policy [Policy Text Block]	'
	Commitments and Contingencies
	Liabilities for loss contingencies, arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. Recoveries of environmental remediation costs from third parties, which are probable of realization, are separately recorded as assets, and are not offset against the related environmental liability.
Intangible Assets, Policy [Policy Text Block]	'
	Intangible Assets
	Intangible assets are assets that lack physical substance (excluding financial assets). Intangible assets with indefinite useful lives are not amortized and intangible assets with finite useful lives are amortized on a straight-line basis over 1 to 40 years. Intangible assets not subject to amortization are tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. We use December 31 of each year as the valuation date for annual impairment testing purposes.

Fair_Value_Tables

Fair Value (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2013 and 2012:
		Level 1				Level 2		Level 3		Total
	As of December 31, 2013
	Liabilities:
	Commodity contracts (futures and forwards)	$	310			$	—	$	—	$	310
	Commodity contracts (swaps)	—				15,328		11,569		26,897
	Fair value hedge	—				2,676		—		2,676
	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
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
	The following table presents the changes in fair value of our Level 3 assets and liabilities (all related to commodity price swap contracts) for the year ended December 31, 2013:
			Year Ended
			December 31, 2013
	Balance at beginning of period		$	—
	Change in fair value of Level 3 trades open at the beginning of the period		—
	Fair value of trades entered into during the period - Recognized in other comprehensive income (loss)		(11,569		)
	Fair value of reclassification from Level 3 to Level 2		—
	Settlement value of contractual maturities - Recognized in cost of sales		—
	Balance at end of period		$	(11,569	)

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 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		$	607			Accrued liabilities		$	(917	)
	Total derivatives not designated as hedging instruments			$	607					$	(917	)
	Derivatives designated as hedging instruments:
	Commodity contracts (swaps)			$	—			Accrued liabilities		$	(15,328	)
	Commodity contracts (swaps)			—				Other non-current liabilities		(11,569		)
	Fair value hedge			—				Other non-current liabilities		(2,676		)
	Total derivatives designated as hedging instruments			—						(29,573		)
	Total derivatives			$	607					$	(30,490	)
		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)	'
	Derivatives designated as hedging instruments:
	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 Year Ended December 31, 2013
	Commodity contracts (swaps)		$	(31,496	)		Cost of sales		$	23,900			Cost of sales		$	(1,879	)
	Total derivatives		$	(31,496	)				$	23,900					$	(1,879	)
	For the Year Ended December 31, 2012
	Commodity contracts (swaps)		$	1,514			Cost of sales		$	(68,832	)				$	—
	Total derivatives		$	1,514					$	(68,832	)				$	—
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	'
	Derivatives in fair value hedging relationships:
				Gain (Loss) Recognized in Income
				Year Ended December 31,
		Location		2013				2012				2011
	Fair value hedge	Cost of sales		$	(2,330	)		$	(346	)		$	—
	Total derivatives			$	(2,330	)		$	(346	)		$	—
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	'
	Derivatives not designated as hedging instruments:
				Gain (Loss) Recognized in Income
				Year Ended December 31,
		Location		2013				2012				2011
	Commodity contracts (futures & forwards)	Cost of sales		$	(2,143	)		$	4,431			$	10,837
	Commodity contracts (swaps)	Cost of sales		4,964				(47,188		)		30,040
	Commodity contracts (call options)	Other income (loss), net		—				(7,297		)		(36,280		)
	Total derivatives			$	2,821			$	(50,054	)		$	4,597
Summary of offsetting derivative instruments by type	'
	The following table presents offsetting information regarding our derivatives by type of transaction as of December 31, 2013 and 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 December 31, 2013
	Commodity Derivative Assets:
	Futures & forwards	$	747			$	(140	)		$	607			$	(607	)		$	—	$	—
	Commodity Derivative Liabilities:
	Futures & forwards	$	(1,057	)		$	140			$	(917	)		$	607			$	—	$	(310	)
	Swaps	(26,897		)		—				(26,897		)		—				—		(26,897		)
	Fair value hedge	(2,676		)		—				(2,676		)		—				—		(2,676		)
	As of December 31, 2012
	Commodity Derivative Assets:
	Futures & forwards	$	2,446			$	(2,060	)		$	386			$	—			$	—	$	386
	Swaps	4,756				(2,469		)		2,287				(773		)		—		1,514
	Commodity Derivative Liabilities:
	Futures & forwards	$	(2,060	)		$	2,060			$	—			$	—			$	—	$	—
	Swaps	(3,242		)		2,469				(773		)		773				—		—
	Fair value hedge	(346		)		—				(346		)		—				—		(346		)

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Carrying value of inventories consisted of the following:
		As of December 31,
		2013		2012
	Crude oil, refined products and blendstocks	$	11,710	$	12,268
	Crude oil inventory consigned to others (Note 4)	22,545		29,656
	Materials and supplies	3,651		2,872
	Total inventories	$	37,906	$	44,796

Property_Plant_and_Equipment_N1

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	Property, plant and equipment, net consisted of the following:
		As of December 31,
		2013			2012
	Refining facilities	$	441,152		$	429,531
	Accumulated depreciation	(107,553		)	(86,210		)
	Property, plant and equipment, net	$	333,599		$	343,321

Additional_Financial_Informati1

Additional Financial Information (Tables)	12 Months Ended
	Dec. 31, 2013
Additional Financial Information [Abstract]	'
Schedule of Other Assets	'
	Other Assets, Net
		As of December 31,
		2013		2012
	Deferred turnaround and chemical catalyst cost	$	7,585	$	9,251
	Deferred debt issuance costs	826		4,885
	Intangible assets	1,983		2,026
	Long-term receivables	6,206		6,206
	Total other assets	$	16,600	$	22,368
Schedule of Accrued Liabilities and Other Non-Current Liabilities	'
	Accrued Liabilities, Other Non-Current Liabilities and Accounts Payable
		As of December 31,
		2013		2012
	Accrued Liabilities:
	Taxes other than income taxes	$	568	$	1,670
	Employee costs	1,280		1,460
	Commodity contracts	16,245		773
	Accrued finance charges	3,597		7,439
	Other	8,094		1,157
	Total accrued liabilities	$	29,784	$	12,499
	Other Non-Current Liabilities:
	Environmental accrual (Note 15)	$	271	$	319
	Asset retirement obligations	1,177		1,101
	Consignment inventory obligation	24,022		28,016
	Commodity contracts	11,569		—
	Total other non-current liabilities	$	37,039	$	29,436

Income_Taxes_Income_Taxes_Tabl

Income Taxes Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	A reconciliation between the income tax benefit computed on pretax loss at the statutory federal rate and the actual provision for income tax benefit is as follows:
		Year Ended December 31,
		2013			2012			2011
	Computed tax benefit	$	(3,898	)	$	(31,986	)	$	(30,615	)
	State and local income taxes, net of federal benefit	(678		)	(1,444		)	(3,130		)
	Other, net	618			836			1,005
	Change in valuation allowance	3,958			32,594			32,740
	Income tax benefit	$	—		$	—		$	—
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
	The following table sets forth the tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities:
		As of December 31,
		2013			2012
	Deferred income tax assets:
	Accrued liabilities and other	$	481		$	482
	Non-current accrued liabilities and other	3,907			2,506
	Net operating loss carryover	204,276			191,626
	Deferred income tax assets	208,664			194,614
	Less: Valuation allowance	(134,251		)	(130,293		)
	Net deferred income tax assets	$	74,413		$	64,321
	Deferred income tax liabilities:
	Unrealized gains	$	971		$	92
	Property, plant and equipment	70,428			60,489
	Other non-current	2,285			2,997
	Intangibles	729			743
	Deferred income tax liabilities	$	74,413		$	64,321
	Net deferred income tax after valuation allowance	$	—		$	—

Indebtedness_Tables

Indebtedness (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
	Debt consisted of the following:
		As of December 31,
		2013			2012
	Senior secured notes, net of discount	$	75,684		$	211,573
Interest and Other Financing Expense [Table Text Block]	'
	Interest and financing expense included the following:
		Year Ended December 31,
		2013			2012			2011
	Interest expense	$	25,399		$	29,228		$	29,228
	Letters of credit and finance charges	13,334			12,268			8,314
	Amortization of debt issuance costs	2,188			2,246			2,044
	Write-off of debt issuance costs	1,871			—			—
	Amortization of original issuance discount	2,240			2,249			1,946
	Write-off of original issuance discount	1,871			—			—
	Prepayment premium	4,725			—			—
	Capitalized interest	(3,093		)	(1,574		)	(555		)
	Total interest expense	$	48,535		$	44,417		$	40,977

Commitments_and_Contingencies_

Commitments and Contingencies Future Minimum Lease Payments (Tables)	12 Months Ended
	Dec. 31, 2013
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'
Future Minimum Lease Payments [Table Text Block]	'
	At December 31, 2013, minimum lease payments on operating leases were as follows:
	Year ending December 31:
	2014	$	561
	2015	502
	2016	452
	2017	313
	2018	60
	2019 and thereafter	597
	Total	$	2,485

Description_and_Nature_of_Busi1

Description and Nature of Business Description and Nature of Business (Details)	12 Months Ended
	Dec. 31, 2013
Throughput, Average	64,705
Maximum	'
Throughput, Average	74,000

Opertaing_Results_and_Liquidit

Opertaing Results and Liquidity (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Results and Liquidity [Abstract]	'	'	'
Accounts Payable, Related Parties	$290,785	$294,060	'
Throughput, Average	64,705	'	'
Net Cash Provided by Operating Activities	9,302	18,887	28,355
Senior Notes	$75,684	$211,573	'

Inventory_Financing_Agreement_

Inventory Financing Agreement (Textuals) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
In Thousands, unless otherwise specified			Standby Letters of Credit	J.Aron	J.Aron	Derivative	Derivative	Standby Letters of Credit
						Consigned inventory	Consigned inventory
Accounts payable	$355,732	$380,329	'	$32,081	$48,311	'	'	'
Recorded Unconditional Purchase Obligation	24,022	28,016	'	24,022	28,016	'	'	'
Financing Receivable	6,206	6,206	'	6,206	6,206	'	'	'
Derivative Liability	-30,490	-1,119	'	'	'	990	'	'
Derivative Asset	'	'	'	'	'	'	1,565	'
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

Fair_Value_Details

Fair Value (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities:	'	'
Liabilities	($30,490)	($1,119)
Fair Value, Measurements, Recurring | Commodity contracts (futures and forwards)	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	386
Liabilities	310	'
Fair Value, Measurements, Recurring | Commodity contracts (futures and forwards) | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	386
Liabilities	310	'
Fair Value, Measurements, Recurring | Commodity contracts (futures and forwards) | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	0
Liabilities	0	'
Fair Value, Measurements, Recurring | Commodity contracts (futures and forwards) | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	0
Liabilities	0	'
Fair Value, Measurements, Recurring | Fair value hedge	'	'
Fair Value, Assets and Liabilities:	'	'
Liabilities	2,676	346
Fair Value, Measurements, Recurring | Fair value hedge | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Liabilities	0	0
Fair Value, Measurements, Recurring | Fair value hedge | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Liabilities	2,676	346
Fair Value, Measurements, Recurring | Fair value hedge | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Liabilities	0	0
Fair Value, Measurements, Recurring | Commodity contracts (swaps)	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	1,514
Liabilities	26,897	'
Fair Value, Measurements, Recurring | Commodity contracts (swaps) | Level 1	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	0
Liabilities	0	'
Fair Value, Measurements, Recurring | Commodity contracts (swaps) | Level 2	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	1,514
Liabilities	15,328	'
Fair Value, Measurements, Recurring | Commodity contracts (swaps) | Level 3	'	'
Fair Value, Assets and Liabilities:	'	'
Assets	'	0
Liabilities	$11,569	'

Fair_Value_Fair_Value_Unobserv

Fair Value Fair Value, Unobservable Inputs Reconciliation Schedule (Details) (Swap [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Swap [Member]	'
Fair Value, Assets and Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]	'
Balance at beginning of period	$0
Change in fair value of Level 3 trades open at the beginning of the period	0
Fair value of trades entered into during the period - Recognized in other comprehensive income (loss)	-11,569
Fair value of reclassification from Level 3 to Level 2	0
Settlement value of contractual maturities - Recognized in cost of sales	0
Balance at end of period	($11,569)

Derivative_Financial_Instrumen2

Derivative Financial Instruments (Textuals) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash Flow Hedges - Commodity Derivatives:	'	'	'
Maximum Length of Time Hedged in Cash Flow Hedge	'24 months	'	'
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before tax	($31,496)	$1,514	$0
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months	29,982	'	'
Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net	$1,879	'	'
Fair Value Hedging [Member]	'	'	'
Cash Flow Hedges - Commodity Derivatives:	'	'	'
Derivative, Nonmonetary Notional Amount	272,000	'	'
Cash Flow Hedging [Member]	'	'	'
Cash Flow Hedges - Commodity Derivatives:	'	'	'
Derivative, Nonmonetary Notional Amount	5,760,000	'	'

Derivative_Financial_Instrumen3

Derivative Financial Instruments Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) (USD $)	Dec. 31, 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	$607	$386
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-917	0
Derivatives designated as hedging instruments:	'	'
Derivative Instruments in Hedges, Assets, at Fair Value	0	2,287
Derivative Instruments in Hedges, Liabilities, at Fair Value	-29,573	-1,119
Derivative Asset, Fair Value, Gross Asset	607	2,673
Derivative Liabilities	-30,490	-1,119
Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Derivative Asset, Fair Value, Gross Asset	'	4,756
Commodity contracts (futures and forwards)	'	'
Derivatives designated as hedging instruments:	'	'
Derivative Asset, Fair Value, Gross Asset	747	2,446
Accounts Receivable | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Assets at Fair Value	0	2,287
Accounts Receivable | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	607	386
Accrued Liabilities | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	-15,328	-773
Accrued Liabilities | Commodity contracts (futures and forwards)	'	'
Derivatives not designated as hedging instruments:	'	'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	-917	0
Other Noncurrent Assets | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Assets	0	0
Other Noncurrent Liabilities | Commodity contracts (swaps)	'	'
Derivatives designated as hedging instruments:	'	'
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value	-11,569	'
Other Noncurrent Liabilities | Fair value hedge	'	'
Derivatives designated as hedging instruments:	'	'
Fair Value Hedge Liabilities	($2,676)	($346)

Derivative_Financial_Instrumen4

Derivative Financial Instruments Cash Flow Hedges Included in Accumulated Other Comprehensive Income (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Derivative Instruments, Gain (Loss)	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	($31,496)	$1,514
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	23,900	-68,832
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	-1,879	0
Commodity contracts (swaps)	'	'
Derivative Instruments, Gain (Loss)	'	'
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	-31,496	1,514
Cost of Sales | Commodity contracts (swaps)	'	'
Derivative Instruments, Gain (Loss)	'	'
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	23,900	-68,832
Derivative Instruments, Gain (Loss) Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing, Net	($1,879)	$0

Derivative_Financial_Instrumen5

Derivative Financial Instruments Schedule of Fair Value Hedging Instruments, Statements of Financial Performance (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	($2,330)	($346)	$0
Commodity contracts (futures and forwards) | Cost of Sales	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	($2,330)	($346)	$0

Derivative_Financial_Instrumen6

Derivative Financial Instruments Schedule of Derivative Instruments, Gain (Loss) in Statements of Financial Performance (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$2,821	($50,054)	$4,597
Commodity contracts (futures and forwards) | Cost of Sales	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	-2,143	4,431	10,837
Commodity contracts (swaps) | Cost of Sales	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	4,964	-47,188	30,040
Commodity contracts (call options) | Other income (loss), net	'	'	'
Derivative Instruments, Gain (Loss)	'	'	'
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$0	($7,297)	($36,280)

Derivative_Financial_Instrumen7

Derivative Financial Instruments Summary of offsetting derivative instruments by type (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity Derivative Assets:	'	'
Gross Amounts of Recognized Assets	$607	$2,673
Commodty contracts (futures and forwards)	'	'
Commodity Derivative Assets:	'	'
Gross Amounts of Recognized Assets	747	2,446
Gross Amounts Offset in the Statement of Financial Position	-140	-2,060
Net Amounts of Assets Presented in the Statement of Financial Position	607	386
Derivative Asset, Not Subject to Master Netting Arrangement	-607	0
Cash Collateral Received	0	0
Derivative Asset, Net Amount	0	386
Commodity Derivative Liabilities:	'	'
Gross Amounts of Recognized Liabilities	-1,057	-2,060
Gross Amounts Offset in the Statement of Financial Position	140	2,060
Net Amounts of Liabilities Presented in the Statement of Financial Position	-917	0
Derivative Liability, Not Subject to Master Netting Arrangement	607	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	-310	0
Commodity contracts (swaps)	'	'
Commodity Derivative Assets:	'	'
Gross Amounts of Recognized Assets	'	4,756
Gross Amounts Offset in the Statement of Financial Position	'	-2,469
Net Amounts of Assets Presented in the Statement of Financial Position	'	2,287
Derivative Asset, Not Subject to Master Netting Arrangement	'	-773
Cash Collateral Received	'	0
Derivative Asset, Net Amount	'	1,514
Commodity Derivative Liabilities:	'	'
Gross Amounts of Recognized Liabilities	-26,897	-3,242
Gross Amounts Offset in the Statement of Financial Position	0	2,469
Net Amounts of Liabilities Presented in the Statement of Financial Position	-26,897	-773
Derivative Liability, Not Subject to Master Netting Arrangement	0	773
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	-26,897	0
Commodity Contract [Member]	'	'
Commodity Derivative Liabilities:	'	'
Gross Amounts of Recognized Liabilities	-2,676	-346
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	-2,676	-346
Derivative Liability, Not Subject to Master Netting Arrangement	0	0
Cash Collateral Pledged	0	0
Derivative Liability, Net Amount	($2,676)	($346)

Accounts_Receivable_Accounts_R

Accounts Receivable Accounts Receivable (Textuals) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Receivable (Textuals) [Abstract]	'	'
Allowance for Doubtful Accounts Receivable, Current	$0	$0

Inventories_Details

Inventories (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Crude oil, refined products, asphalt and blendstocks	$11,710	$12,268
Crude oil inventory consigned to others	22,545	29,656
Materials and supplies	3,651	2,872
Total inventories	$37,906	$44,796

Inventories_Textuals_Details

Inventories Textuals (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Excess of Replacement or Current Costs over Stated LIFO Value	$13,600	$14,013

Property_Plant_and_Equipment_N2

Property, Plant and Equipment, Net (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment, Net [Line Items]	'	'
Refining facilities	$441,152	$429,531
Accumulated depreciation	-107,553	-86,210
Property, plant and equipment, net	$333,599	$343,321

Property_Plant_and_Equipment_N3

Property, Plant and Equipment, Net Textuals (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment, Net [Line Items]	'	'	'
Interest Costs, Capitalized During Period	($3,093)	($1,574)	($555)
Depreciation	$21,343	$20,261	$19,899
Minimum [Member]	'	'	'
Property, Plant and Equipment, Net [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life, Minimum	'3 years	'	'
Maximum	'	'	'
Property, Plant and Equipment, Net [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life, Minimum	'20 years	'	'
Average [Member]	'	'	'
Property, Plant and Equipment, Net [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life, Minimum	'18 years	'	'

Additional_Financial_Informati2

Additional Financial Information Other Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Other Assets:	'	'
Deferred turnaround and chemical catalyst cost	$7,585	$9,251
Deferred debt issuance costs	826	4,885
Intangible assets	1,983	2,026
Long-term receivables	6,206	6,206
Total other assets	$16,600	$22,368

Additional_Financial_Informati3

Additional Financial Information Accrued Liabilities and Other Non-Current Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accrued Liabilities:	'	'
Taxes other than income taxes	$568	$1,670
Employee costs	1,280	1,460
Commodity contracts	16,245	773
Accrued finance charges	3,597	7,439
Other	8,094	1,157
Total accrued liabilities	29,784	12,499
Other Non-Current Liabilities:	'	'
Environmental accrual (Note 15)	271	319
Asset retirement obligations	1,177	1,101
Consignment inventory obligation	24,022	28,016
Commodity contracts	11,569	0
Total other non-current liabilities	37,039	29,436
Accounts Payable (Textuals)	'	'
Accounts Payable, Related Parties	$290,785	$294,060

Income_Taxes_Schedule_of_Effec

Income Taxes Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Computed tax benefit	($3,898)	($31,986)	($30,615)
State and local income taxes, net of federal benefit	-678	-1,444	-3,130
Other, net	618	836	1,005
Change in valuation allowance	3,958	32,594	32,740
Income tax benefit	$0	$0	$0

Income_Taxes_Schedule_of_Defer

Income Taxes Schedule of Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred income tax assets:	'	'
Accrued liabilities and other	$481	$482
Non-current accrued liabilities and other	3,907	2,506
Net operating loss carryover	204,276	191,626
Deferred income tax assets	208,664	194,614
Less: Valuation allowance	-134,251	-130,293
Net deferred income tax assets	74,413	64,321
Deferred income tax liabilities:	'	'
Unrealized gains	971	92
Property, plant and equipment	70,428	60,489
Other non-current	2,285	2,997
Intangibles	729	743
Deferred income tax liabilities	74,413	64,321
Net deferred income tax after valuation allowance	$0	$0

Indebtedness_LongTerm_Debt_Det

Indebtedness Long-Term Debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Senior secured notes, net of discount	$75,684	$211,573

Indebtedness_Indebtedness_Text

Indebtedness Indebtedness (Textuals) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Debt Instrument [Line Items]	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	13.50%	'	'
Issuance Price, Percentage	94.86%	'	'
Debt Instrument, Gross Proceeds	$205,365	'	'
Proceeds from Contributions from Parent	144,725	0	0
Early Repayment of Senior Debt	140,000	'	'
Prepayment premium	4,725	0	0
Write-off of original issuance discount	1,871	0	0
Write-off of unamortized debt issuance costs	1,871	0	0
Senior Notes	75,684	211,573	'
Senior Secured Notes [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt Instrument, Face Amount	216,500	'	'
Exchange Notes [Member]	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt Instrument, Face Amount	$216,480	'	'

Indebtedness_Interest_and_Othe

Indebtedness Interest and Other Financing Expenses (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest and Other Financing Expenses [Abstract]	'	'	'
Interest expense	$25,399	$29,228	$29,228
Letters of credit and finance charges	13,334	12,268	8,314
Amortization of debt issuance costs	2,188	2,246	2,044
Write-off of debt issuance costs	1,871	0	0
Amortization of original issuance discount	2,240	2,249	1,946
Write-off of original issuance discount	1,871	0	0
Prepayment premium	4,725	0	0
Capitalized interest	-3,093	-1,574	-555
Total interest expense	$48,535	$44,417	$40,977

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]	'	'	'
Proceeds from Contributions from Affiliates	$312,381	'	'
Proceeds from Contributions from Parent	144,725	0	0
Early Repayment of Senior Debt	140,000	'	'
Related Party Transaction, Expenses from Transactions with Related Party	8,870	7,828	6,827
Alon Israel [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	'	15,000	'
Repayments of Lines of Credit	'	12,500	'
Interest Expense, Related Party	$96	$600	$600

Employee_Benefit_Plans_Details

Employee Benefit Plans (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Employee Benefit Plans [Abstract]	'	'	'
Pension and Other Postretirement Benefit Expense	$2,095	$1,403	$2,024

Commitments_and_Contingencies_1

Commitments and Contingencies Leases (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Leases [Abstract]	'	'	'
Operating Leases, Future Minimum Payments Due, Current	$561	'	'
Operating Leases, Future Minimum Payments Receivable, in Two Years	502	'	'
Operating Leases, Future Minimum Payments, Due in Three Years	452	'	'
Operating Leases, Future Minimum Payments, Due in Four Years	313	'	'
Operating Leases, Future Minimum Payments, Due in Five Years	60	'	'
Operating Leases, Future Minimum Payments, Due Thereafter	597	'	'
Operating Leases, Future Minimum Payments Due	2,485	'	'
Operating Leases, Rent Expense, Net	$3,508	$3,144	$3,475

Environmental_Details

Environmental (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Loss Contingency [Abstract]	'	'
Environmental accrual	$271	$319