Murphy USA (MUSA) 10-Q 2 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2017shares
Document And Entity Information [Abstract]
Entity Registrant Name	Murphy USA Inc.
Trading Symbol	MUSA
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Entity Central Index Key	1,573,516
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Entity Common Stock, Shares Outstanding	34,796,150

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 169,014	$ 153,813	$ 206,692	$ 102,335
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017 and $1,891 in 2016	192,443	183,519
Inventories, at lower of cost or market	200,765	153,351
Prepaid expenses and other current assets	13,538	24,871
Total current assets	575,760	515,554
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017 and $780,426 in 2016	1,659,410	1,532,655
Other assets	44,337	40,531
Total assets	2,279,507	2,088,740
Current liabilities
Current maturities of long-term debt	19,719	40,596
Trade accounts payable and accrued liabilities	454,074	473,370
Income taxes payable	12,216	594
Total current liabilities	486,009	514,560
Long-term debt, including capitalized lease obligations	864,975	629,622
Deferred income taxes	222,085	204,656
Asset retirement obligations	27,489	26,200
Deferred credits and other liabilities	13,856	16,626
Total liabilities	1,614,414	1,391,664
Stockholders' Equity
Preferred Stock, par $0.01, (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01, (authorized 200,000,000 shares, 46,767,164 and 46,767,164 shares issued at 2017 and 2016, respectively)	468	468
Treasury stock (10,715,229 and 9,831,196 shares held at June 30, 2017 and December 31, 2016, respectively)	(753,019)	(608,001)
Additional paid in capital (APIC)	547,949	555,338
Retained earnings	869,695	749,271
Total stockholders' equity	665,093	697,076	$ 759,187	$ 792,290
Total liabilities and stockholders' equity	$ 2,279,507	$ 2,088,740

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 1,094	$ 1,891
Property, plant and equipment, accumulated depreciation and amortization	$ 846,212	$ 780,426
Preferred stock par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock shares authorized (in shares)	20,000,000	20,000,000
Preferred stock shares outstanding (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock shares authorized (in shares)	200,000,000	200,000,000
Common stock shares issued (in shares)	46,767,164	46,767,164
Treasury stock, shares held (in shares)	11,971,014	9,831,196

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Operating Revenues
Petroleum product sales	[1]	$ 2,580,985	$ 2,394,951	$ 7,550,958	$ 6,654,970
Merchandise sales		605,575	598,968	1,777,063	1,750,162
Other operating revenues		49,791	48,819	119,008	133,630
Total operating revenues		3,236,351	3,042,738	9,447,029	8,538,762
Operating Expenses
Petroleum product cost of goods sold	[1]	2,419,124	2,275,487	7,161,632	6,301,552
Merchandise cost of goods sold		507,921	503,266	1,492,861	1,475,869
Station and other operating expenses		130,375	127,991	384,552	369,910
Depreciation and amortization		28,989	25,576	83,514	72,747
Selling, general and administrative		31,535	30,726	101,128	94,549
Accretion of asset retirement obligations		447	411	1,335	1,236
Total operating expenses		3,118,391	2,963,457	9,225,022	8,315,863
Gain (loss) on sale of assets		(58)	(335)	(3,426)	88,640
Income (loss) from operations		117,902	78,946	218,581	311,539
Other income (expense)
Interest income		466	144	831	474
Interest expense		(12,726)	(10,182)	(33,868)	(29,780)
Other nonoperating income		3,034	2,848	3,269	2,966
Total other income (expense)		(9,226)	(7,190)	(29,768)	(26,340)
Income before income taxes		108,676	71,756	188,813	285,199
Income tax expense		40,789	26,265	68,389	107,524
Net Income (Loss)		$ 67,887	$ 45,491	$ 120,424	$ 177,675
Basic and Diluted Earnings Per Common Share
Basic (in dollars per share)		$ 1.92	$ 1.17	$ 3.32	$ 4.47
Diluted (in dollars per share)		$ 1.90	$ 1.16	$ 3.29	$ 4.44
Weighted-Average Common Shares Outstanding (in thousands):
Basic (in shares)		35,423	38,896	36,253	39,719
Diluted (in shares)		35,745	39,174	36,579	39,989
Supplemental information:
Excise taxes		$ 488,790	$ 505,814	$ 1,473,440	$ 1,466,347
[1]	Includes excise taxes of $488,790 and $505,814 for the three months ended September 30, 2017 and 2016, respectively and $1,473,440 and $1,466,347 for the nine months ended September 30, 2017 and 2016, respectively.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Operating Activities
Net income	$ 67,887	$ 45,491	$ 120,424	$ 177,675
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	28,989	25,576	83,514	72,747
Deferred and noncurrent income tax charges			17,429	37,636
Accretion of asset retirement obligations	447	411	1,335	1,236	$ 1,650
Pretax (gains) losses from sale of assets	58	335	3,426	(88,640)
Net (increase) decrease in noncash operating working capital			(58,274)	5,382
Other operating activities - net			(1,488)	3,792
Net cash provided by (required by) operating activities			166,366	209,828
Investing Activities
Property additions			(201,532)	(198,911)
Proceeds from sale of assets			689	85,001
Changes in restricted cash			0	68,571
Other investing activities - net			(4,599)	(28,888)
Net cash required by investing activities			(205,442)	(74,227)
Financing Activities
Purchase of treasury stock			(152,009)	(212,328)
Borrowings of debt			338,750	200,000
Repayments of debt			(126,134)	(10,281)
Debt issuance costs			(1,100)	(3,240)
Amounts related to share-based compensation			(5,230)	(5,395)
Net cash provided by (required by) financing activities			54,277	(31,244)
Net increase in cash and cash equivalents			15,201	104,357
Cash and cash equivalents at January 1			153,813	102,335	102,335
Cash and cash equivalents at September 30	$ 169,014	$ 206,692	$ 169,014	$ 206,692	$ 153,813

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	APIC	Retained Earnings
Beginning balance at Dec. 31, 2015	$ 792,290	$ 468	$ (294,139)	$ 558,182	$ 527,779
Balance (in shares) at Dec. 31, 2015		46,767,164
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	177,675				177,675
Purchase of treasury stock	(212,328)		(212,328)
Issuance of treasury stock	0		9,356	(9,356)
Amounts related to share-based compensation	(5,395)			(5,395)
Share-based compensation expense	6,945			6,945
Ending balance at Sep. 30, 2016	759,187	$ 468	(497,111)	550,376	705,454
Balance (in shares) at Sep. 30, 2016		46,767,164
Beginning balance at Dec. 31, 2016	697,076	$ 468	(608,001)	555,338	749,271
Balance (in shares) at Dec. 31, 2016		46,767,164
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	120,424				120,424
Purchase of treasury stock	(152,009)		(152,009)
Issuance of treasury stock	111		6,991	(6,880)
Amounts related to share-based compensation	(5,230)			(5,230)
Share-based compensation expense	4,721			4,721
Ending balance at Sep. 30, 2017	$ 665,093	$ 468	$ (753,019)	$ 547,949	$ 869,695
Balance (in shares) at Sep. 30, 2017		46,767,164

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Description of Business and Basis of Presentation Description of business — Murphy USA Inc. (“Murphy USA” or the “Company”) markets refined products through a network of retail gasoline stations and to unbranded wholesale customers. Murphy USA’s owned retail stations are almost all located in close proximity to Walmart stores in 26 states and use the brand name Murphy USA®. Murphy USA also markets gasoline and other products at standalone stations under the Murphy Express brand. At September 30, 2017 , Murphy USA had a total of 1,423 Company stations of which 1,154 were Murphy USA and 269 were Murphy Express. Basis of Presentation — Murphy USA was incorporated in March 2013 and, in connection with its incorporation, Murphy USA issued 100 shares of common stock, par value $0.01 per share, to Murphy Oil Corporation (“Murphy Oil”) for $1.00 . On August 30, 2013, Murphy USA was separated from Murphy Oil through the distribution of 100% of the common stock of Murphy USA to holders of Murphy Oil stock. In preparing the financial statements of Murphy USA in conformity with accounting principles generally accepted in the United States, management has made a number of estimates and assumptions related to the reporting of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results may differ from these estimates. In 2017, we revised our historical presentation of gains and losses on asset disposals and retirements, which are shown in our Consolidated Statements of Income as gain (loss) on sale of assets. This line item is currently, and will be prospectively, presented as a component of income from operations. Our accounting policy has been updated to reflect this presentation. Interim Financial Information — The interim period financial information presented in these consolidated financial statements is unaudited and includes all known accruals and adjustments, in the opinion of management, necessary for a fair presentation of the consolidated financial position of Murphy USA and its results of operations and cash flows for the periods presented. All such adjustments are of a normal and recurring nature. These interim consolidated financial statements should be read together with our audited financial statements for the years ended December 31, 2016 , 2015 and 2014 , included in our Annual Report on Form 10-K (File No. 001-35914), as filed with the Securities and Exchange Commission under the Securities Exchange Act of 1934 on February 22, 2017. Recently Issued Accounting Standards — In May 2014, the FASB issued ASU No. 2014-09 "Revenue from Contracts with Customers" ("ASU 2014-09"), which supersedes the revenue recognition requirements in the Accounting Standards Codification ("Codification") Topic 605, Revenue Recognition, and industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the new ASU 2014-09 is for companies to recognize revenue from the transfer of goods or services to customers in amounts that reflect the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company will adopt ASU 2014-09 beginning January 1, 2018 using the modified retrospective approach applied to those contracts that were not completed at that date. Prior periods will not be retrospectively adjusted. The Company has completed its analysis to identify all revenue streams, and is currently determining the impact the ASU will have on these various revenue streams and the consolidated financial statements. The Company continues to evaluate the impact to our consolidated financial statements and related disclosures. The Company is in the process of updating our existing controls and processes to comply with the guidance. The Company currently presents excise tax and other similar taxes collected on sales of refined products and remitted to governmental agencies on a gross basis, in both revenues and cost of petroleum products sold in the income statement. ASU 2014-09 requires the Company to either analyze each tax on a jurisdiction-by-jurisdiction basis to determine if it is the principal in the transaction and continue to present the tax on a gross basis or elect to report all taxes on a net basis. The Company expects to elect to assess all excise and other similar taxes on a jurisdiction-by-jurisdiction basis resulting in certain taxes to be presented on a net basis upon adoption of ASU 2014-09, thus reducing revenue in the income statement with no impact to net income or cash flows. The Company does not expect the impact on reported revenue for the year ended December 31, 2018, or the quarters therein, to be material. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" (“ASU 2016-02”). ASU 2016-02 amends the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets. Lessor accounting will remain similar to lessor accounting under previous GAAP, while aligning with the FASB’s new revenue recognition guidance. ASU 2016-02 is effective for the Company beginning January 1, 2019. Early adoption of ASU 2016-02 is permitted. The standard requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. While this ASU will have an impact on the Company's internal processes and controls and result in a change to the Company's accounting, the Company is still in the evaluation and information gathering stage of implementing the guidance and can not yet estimate the potential impact. In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting", which amends the current stock compensation guidance. The amendments simplify the accounting for the taxes related to share-based payments, including adjustments to how excess tax benefits and a company’s payments for tax withholdings should be classified among other changes. The standard was effective for the Company on January 1, 2017. The primary impact of adoption for the first nine months of 2017 was the recognition of $1.9 million of excess tax benefits in the provision for income taxes rather than paid-in-capital for the current period. Additional amendments to the accounting for income taxes and minimum statutory withholding tax requirements had no impact to retained earnings as of January 1, 2017, where the cumulative effect of these changes is required to be recorded. The Company elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. The Company elected to apply the presentation requirements for cash flows related to excess tax benefits prospectively as of January 1, 2017. The presentation requirements for cash flows related to employee taxes paid for withheld shares had no impact to any of the periods presented on the consolidated statement of cash flows, as such cash flows have historically been presented as a financing activity.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consisted of the following: (Thousands of dollars) September 30, December 31, Finished products - FIFO basis $ 271,400 $ 207,903 Less LIFO reserve - finished products (174,806 ) (153,319 ) Finished products - LIFO basis 96,594 54,584 Store merchandise for resale 100,009 95,649 Materials and supplies 4,162 3,118 Total inventories $ 200,765 $ 153,351 At September 30, 2017 and December 31, 2016 , the replacement cost (market value) of last-in, first-out (LIFO) inventories exceeded the LIFO carrying value by $174.8 million and $153.3 million , respectively.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt consisted of the following: (Thousands of dollars) September 30, December 31, 6% senior notes due 2023 (net of unamortized discount of $5,174 at September 30, 2017 and $5,826 at Decem ber 2016) $ 494,826 $ 494,174 5.625% senior notes due 2027 (net of unamortized discount of $3,589 at September 30, 2017) 296,411 — Term loan due 2020 (effective rate of 3.86% at September 30, 2017) 97,000 180,000 Capitalized lease obligations, vehicles, due through 2021 1,959 1,451 Less unamortized debt issuance costs (5,502 ) (5,407 ) Total long-term debt 884,694 670,218 Less current maturities 19,719 40,596 Total long-term debt, net of current $ 864,975 $ 629,622 Senior Notes On August 14, 2013, Murphy Oil USA, Inc., our primary operating subsidiary, issued 6.00% Senior Notes due 2023 (the “2023 Senior Notes”) in an aggregate principal amount of $500 million . The 2023 Senior Notes are fully and unconditionally guaranteed by Murphy USA, and are guaranteed by certain 100% owned subsidiaries that guarantee our credit facilities. The indenture governing the 2023 Senior Notes contains restrictive covenants that limit, among other things, the ability of Murphy USA, Murphy Oil USA, Inc. and the restricted subsidiaries to incur additional indebtedness or liens, dispose of assets, make certain restricted payments or investments, enter into transactions with affiliates or merge with or into other entities. On April 25, 2017, Murphy Oil USA, Inc., issued $300 million of 5.625% Senior Notes due 2027 (the "2027 Senior Notes") under its existing shelf registration statement. The 2027 Senior Notes are fully and unconditionally guaranteed by Murphy USA, and are guaranteed by certain 100% owned subsidiaries that guarantee our credit facilities. The indenture governing the 2027 Senior Notes contains restrictive covenants that are essentially identical to the covenants for the 2023 Senior Notes. The 2023 and 2027 Senior Notes and the guarantees rank equally with all of our and the guarantors’ existing and future senior unsecured indebtedness and effectively junior to our and the guarantors’ existing and future secured indebtedness (including indebtedness with respect to the credit facilities) to the extent of the value of the assets securing such indebtedness. The 2023 and 2027 Senior Notes are structurally subordinated to all of the existing and future third-party liabilities, including trade payables, of our existing and future subsidiaries that do not guarantee the notes. Credit Facilities and Term Loan In March 2016, we amended and extended our existing credit agreement. The credit agreement provides for a committed $450 million asset-based loan (ABL) facility (with availability subject to the borrowing base described below) and a $200 million term loan facility. It also provides for a $150 million uncommitted incremental facility. On March 10, 2016, Murphy Oil USA, Inc. borrowed $200 million under the term loan facility that has a four -year term. As of September 30, 2017 , we have zero outstanding under our ABL facility. The borrowing base is, at any time of determination, the amount (net of reserves) equal to the sum of: • 100% of eligible cash at such time, plus • 90% of eligible credit card receivables at such time, plus • 90% of eligible investment grade accounts, plus • 85% of eligible other accounts, plus • 80% of eligible product supply/wholesale refined products inventory at such time, plus • 75% of eligible retail refined products inventory at such time, plus the lesser of (i) 70% of the average cost of eligible retail merchandise inventory at such time and (ii) 85% of the net orderly liquidation value of eligible retail merchandise inventory at such time. The ABL facility includes a $200 million sublimit for the issuance of letters of credit. Letters of credit issued under the ABL facility reduce availability under the ABL facility. Interest payable on the credit facilities is based on either: • the London interbank offered rate, adjusted for statutory reserve requirements (the “Adjusted LIBO Rate”); or • the Alternate Base Rate, which is defined as the highest of (a) the prime rate, (b) the federal funds effective rate from time to time plus 0.50% per annum and (c) the one-month Adjusted LIBO Rate plus 1.00% per annum, plus, (A) in the case of Adjusted LIBO Rate borrowings, (i) with respect to the ABL facility, spreads ranging from 1.50% to 2.00% per annum depending on a total debt to EBITDA ratio under the ABL facility or (ii) with respect to the term loan facility, spreads ranging from 2.50% to 2.75% per annum depending on a total debt to EBITDA ratio and (B) in the case of Alternate Base Rate borrowings, (i) with respect to the ABL facility, spreads ranging from 0.50% to 1.00% per annum depending on total debt to EBITDA ratio or (ii) with respect to the term loan facility, spreads ranging from 1.50% to 1.75% per annum depending on a total debt to EBITDA ratio. The interest rate period with respect to the Adjusted LIBO Rate interest rate option can be set at one , two , three , or six months as selected by us in accordance with the terms of the credit agreement. We were obligated to make quarterly amortization payments on the outstanding principal amount of the term loan facility beginning on July 1, 2016 equal to 5% of the aggregate principal amount of term loans made on March 10, 2016, with the remaining balance payable on the scheduled maturity date of the term loan facility. Borrowings under the credit facilities are prepayable at our option without premium or penalty. We are also required to prepay the term loan facility with the net cash proceeds of certain asset sales or casualty events, subject to certain exceptions. The credit agreement also includes certain customary mandatory prepayment provisions with respect to the ABL facility. The credit agreement contains certain covenants that limit, among other things, the ability of us and our subsidiaries to incur additional indebtedness or liens, to make certain investments, to enter into sale-leaseback transactions, to make certain restricted payments, to enter into consolidations, mergers or sales of material assets and other fundamental changes, to transact with affiliates, to enter into agreements restricting the ability of subsidiaries to incur liens or pay dividends, or to make certain accounting changes. In addition, the credit agreement requires us to maintain a minimum fixed charge coverage ratio of 1.0 to 1.0 when availability for at least three consecutive business days is less than the greater of (a) 17.5% of the lesser of the aggregate ABL facility commitments and the borrowing base and (b) $70,000,000 (including as of the most recent fiscal quarter end on the first date when availability is less than such amount), as well as a maximum secured total debt to EBITDA ratio of 4.5 to 1.0 at any time when term facility commitments or term loans are outstanding. As of September 30, 2017 , our fixed charge coverage ratio was 0.63 ; however, we had more than $100 million of availability under the ABL facility at that date so the fixed charge coverage ratio currently has no impact on our operations or liquidity. Our secured debt to EBITDA ratio as of September 30, 2017 was 0.23 to 1.0. The credit agreement contains restrictions on certain payments, including dividends, when availability under the credit agreement is less than or equal to the greater of $100 million and 25% of the lesser of the revolving commitments and the borrowing base and our fixed charge coverage ratio is less than 1.0 to 1.0 (unless availability under the credit agreement is greater than $100 million and 40% of the lesser of the revolving commitments and the borrowing base). As of September 30, 2017 , our ability to make restricted payments was not limited as our availability under the borrowing base was more than $100 million , while our fixed charge coverage ratio under our credit agreement was less than 1.0 to 1.0. As of December 31, 2016 , we had a shortfall of approximately $304.1 million of our net income and retained earnings subject to such restrictions before the fixed charge coverage ratio under our credit agreement would exceed 1.0 to 1.0. All obligations under the credit agreement are guaranteed by Murphy USA and the subsidiary guarantors party thereto, and all obligations under the credit agreement, including the guarantees of those obligations, are secured by certain assets of Murphy USA, Murphy Oil USA, Inc. and the guarantors party thereto.

Asset Retirement Obligations (A

Asset Retirement Obligations (ARO)	9 Months Ended
	Sep. 30, 2017
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations (ARO)	Asset Retirement Obligations (ARO) The majority of the ARO recognized by the Company at September 30, 2017 and December 31, 2016 related to the estimated costs to dismantle and abandon certain of its retail gasoline stations. The Company has not recorded an ARO for certain of its marketing assets because sufficient information is presently not available to estimate a range of potential settlement dates for the obligation. These assets are consistently being upgraded and are expected to be operational into the foreseeable future. In these cases, the obligation will be initially recognized in the period in which sufficient information exists to estimate the obligation. A reconciliation of the beginning and ending aggregate carrying amount of the ARO is shown in the following table. (Thousands of dollars) September 30, December 31, Balance at beginning of period $ 26,200 $ 24,345 Accretion expense 1,335 1,650 Liabilities incurred 230 379 Settlement of liabilities $ (276 ) $ (174 ) Balance at end of period $ 27,489 $ 26,200 The estimation of future ARO is based on a number of assumptions requiring professional judgment. The Company cannot predict the type of revisions to these assumptions that may be required in future periods due to the lack of availability of additional information.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective tax rate is calculated as the amount of income tax expense divided by income before income tax expense (benefit). For the three and nine month periods ended September 30, 2017 and 2016 , the Company’s effective tax rates were as follows: 2017 2016 Three months ended September 30, 37.5% 36.6% Nine months ended September 30, 36.2% 37.7% The effective tax rate for the three and nine months ended September 30, 2017 and 2016 was higher than the U.S. Federal tax rate of 35% but is in line with our estimated effective tax rate of 38% for the remainder of the year. The Company was included in Murphy Oil’s tax returns for the periods prior to the separation. The statute of several jurisdictions remains subject to audit by taxing authorities. As of September 30, 2017 , the earliest year remaining open for Federal examination is 2014 and for the states it ranges from 2009 - 2012 . In addition to the pre-separation returns being open under statute, the federal and state tax returns post separation are also open under statute for examination. Although the Company believes that recorded liabilities for uncertain tax positions are adequate, additional gains or losses could occur in future periods from resolution of outstanding unsettled matters. We adopted ASU 2016-09 on January 1, 2017, which requires the excess tax benefits or deficiencies to be reflected in the Consolidated Statements of Income as a component of the provision for income taxes whereas they previously were recognized in paid-in-capital. Total excess tax benefits recognized in the three and nine months ended September 30, 2017 was $0.0 million and $1.9 million , respectively.

Incentive Plans

Incentive Plans	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Incentive Plans	Incentive Plans 2013 Long-Term Incentive Plan Effective August 30, 2013, certain of our employees participate in the Murphy USA 2013 Long-Term Incentive Plan which was subsequently amended and restated effective as of February 8, 2017 (the “MUSA 2013 Plan”). The MUSA 2013 Plan authorizes the Executive Compensation Committee of our Board of Directors (“the Committee”) to grant non-qualified or incentive stock options, stock appreciation rights, stock awards (including restricted stock and restricted stock unit awards), cash awards, and performance awards to our employees. No more than 5.5 million shares of MUSA common stock may be delivered under the MUSA 2013 Plan and no more than 1 million shares of common stock may be awarded to any one employee, subject to adjustment for changes in capitalization. The maximum cash amount payable pursuant to any “performance-based” award to any participant in any calendar year is $5 million . On February 8, 2017, the Committee granted nonqualified stock options for 114,800 shares at an exercise price of $65.75 per share under the terms of the MUSA 2013 Plan. The Black-Scholes valuation for these awards is $15.45 per option. The Committee also awarded time-based restricted stock units and performance-based restricted stock units (performance units) to certain employees on the same date. There were 29,075 time-based restricted units granted at an average grant date fair value of $65.41 along with 53,800 performance units. Half of the performance units vest based on a 3 -year return on average capital employed (ROACE) calculation and the other half vest based on a 3 -year total shareholder return (TSR) calculation that compares MUSA to a group of 16 peer companies. The portion of the awards that vest based on TSR qualify as a market condition and must be valued using a Monte Carlo valuation model. For the TSR portion of the awards, the fair value was determined to be $94.51 per unit. For the ROACE portion of the awards, the valuation will be based on the grant date fair value of $65.75 per unit and the number of awards will be periodically assessed to determine the probability of vesting. On February 8, 2017, the Committee also granted 50,075 time-based restricted stock units granted to certain employees with a grant date fair value of $65.75 per unit. 2013 Stock Plan for Non-employee Directors Effective August 8, 2013, Murphy USA adopted the 2013 Murphy USA Stock Plan for Non-employee Directors (the “Directors Plan”). The directors for Murphy USA are compensated with a mixture of cash payments and equity-based awards. Awards under the Directors Plan may be in the form of restricted stock, restricted stock units, stock options, or a combination thereof. An aggregate of 500,000 shares of common stock shall be available for issuance of grants under the Directors Plan. During the first quarter of 2017, the Company issued 15,948 restricted stock units to its non-employee directors at a weighted average grant date fair value of $66.01 per share. These shares vest in three years from the grant date. For the nine months ended September 30, 2017 and 2016 , share based compensation was $4.7 million and $6.9 million , respectively. The income tax benefit realized for the tax deductions from options exercised for the nine months ended September 30, 2017 and 2016 was $0.2 million and $1.7 million , respectively. Adoption of ASU 2016-09 On January 1, 2017, the Company adopted ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which amended the current stock compensation guidance. As part of the adoption of this standard, the Company determined to leave its policy related to accounting for forfeitures based on estimates rather than changing to actual forfeitures. See Note 1 "Description of Business and Basis of Presentation" for information regarding the impact of adopting this standard for the Company.

Financial Instruments and Risk

Financial Instruments and Risk Management	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments and Risk Management	Financial Instruments and Risk Management DERIVATIVE INSTRUMENTS — The Company makes limited use of derivative instruments to manage certain risks related to commodity prices. The use of derivative instruments for risk management is covered by operating policies and is closely monitored by the Company’s senior management. The Company does not hold any derivatives for speculative purposes and it does not use derivatives with leveraged or complex features. Derivative instruments are traded primarily with creditworthy major financial institutions or over national exchanges such as the New York Mercantile Exchange (“NYMEX”). As of September 30, 2017 , all current derivative activity is immaterial. At September 30, 2017 and December 31, 2016 , cash deposits of $2.8 million and $1.8 million related to commodity derivative contracts were reported in Prepaid expenses and other current assets in the Consolidated Balance Sheets, respectively. These cash deposits have not been used to increase the reported net assets or reduce the reported net liabilities on the derivative contracts at September 30, 2017 or December 31, 2016 , respectively.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per common share is computed by dividing net income available to common stockholders by the weighted average of common shares outstanding during the period. Diluted earnings per common share adjusts basic earnings per common share for the effects of stock options and restricted stock in the periods where such items are dilutive. On January 25, 2016, the Company announced that it would proceed with an independent growth plan in which we will concentrate on acquiring land from third parties rather than acquiring land directly from Walmart. In conjunction with this announcement, the Board of Directors approved a strategic allocation of capital for the Company to pursue new additional growth opportunities and to undertake a share repurchase program of the Company's common stock. The Board authorized up to $500 million in total for this activity through December 31, 2017. For the nine months ended September 30, 2017 , the Company acquired 2,252,828 shares of common stock for an average price of $67.47 per share including brokerage fees. As of September 30, 2017 , the Company has remaining authority of $24.7 million under our current program. The following table provides a reconciliation of basic and diluted earnings per share computations for the three and nine months ended September 30, 2017 and 2016 (in thousands, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Earnings per common share: Net income per share - basic Net income attributable to common stockholders $ 67,887 $ 45,491 $ 120,424 $ 177,675 Weighted average common shares outstanding (in thousands) 35,423 38,896 36,253 39,719 Earnings per common share $ 1.92 $ 1.17 $ 3.32 $ 4.47 Earnings per common share - assuming dilution: Net income (loss) per share - diluted Net income (loss) attributable to common stockholders $ 67,887 $ 45,491 $ 120,424 $ 177,675 Weighted average common shares outstanding (in thousands) 35,423 38,896 36,253 39,719 Common equivalent shares: Dilutive options 322 278 326 270 Weighted average common shares outstanding - assuming dilution (in thousands) 35,745 39,174 36,579 39,989 Earnings per common share assuming dilution $ 1.90 $ 1.16 $ 3.29 $ 4.44 We have excluded from the earnings-per-share calculation certain stock options and shares that are considered to be anti-dilutive under the treasury stock method. For the reported periods, the number of time-based restricted stock units, performance based units and non-qualified stock options that are excluded due to their anti-dilutive nature is immaterial.

Other Financial Information

Other Financial Information	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other Financial Information	Other Financial Information OTHER OPERATING REVENUES – Other operating revenues in the Consolidated Statements of Income include the following items: Three Months Ended September 30, Nine Months Ended September 30, (Thousands of dollars) 2017 2016 2017 2016 Renewable Identification Numbers (RINs) sales $ 48,738 $ 48,047 $ 114,383 $ 130,690 Other 1,053 772 4,625 2,940 Other operating revenues $ 49,791 $ 48,819 $ 119,008 $ 133,630 CASH FLOW DISCLOSURES — Cash income taxes paid (collected), net of refunds, were $29.3 million and $57.5 million for the nine month periods ended September 30, 2017 and 2016 , respectively. Interest paid, net of amounts capitalized, was $32.4 million and $35.2 million for the nine month periods ended September 30, 2017 and 2016 , respectively. Nine Months Ended September 30, (Thousands of dollars) 2017 2016 Accounts receivable $ (8,850 ) $ (3,403 ) Inventories (47,433 ) 3,364 Prepaid expenses and other current assets 11,540 11,891 Accounts payable and accrued liabilities (25,153 ) (6,289 ) Income taxes payable 11,622 (181 ) Net decrease (increase) in noncash operating working capital $ (58,274 ) $ 5,382

Assets and Liabilities Measured

Assets and Liabilities Measured at Fair Value	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Assets and Liabilities Measure at Fair Value	Assets and Liabilities Measured at Fair Value The Company carries certain assets and liabilities at fair value in its Consolidated Balance Sheets. The fair value hierarchy is based on the quality of inputs used to measure fair value, with Level 1 being the highest quality and Level 3 being the lowest quality. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable inputs other than quoted prices included within Level 1. Level 3 inputs are unobservable inputs which reflect assumptions about pricing by market participants. At the balance sheet date, the fair value of derivative contracts was determined using NYMEX quoted values but was immaterial. The following table presents the carrying amounts and estimated fair values of financial instruments held by the Company at September 30, 2017 and December 31, 2016 . The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties. The table excludes Cash and cash equivalents, Accounts receivable-trade, Trade accounts payable and accrued liabilities, all of which had fair values approximating carrying amounts. The fair value of Current and Long-term debt was estimated based on rates offered to the Company at that time for debt of the same maturities. The Company has off-balance sheet exposures relating to certain financial guarantees and letters of credit. The fair value of these, which represents fees associated with obtaining the instruments, was nominal. At September 30, 2017 At December 31, 2016 Carrying Carrying (Thousands of dollars) Amount Fair Value Amount Fair Value Financial liabilities Current and long-term debt $ (884,694 ) $ (917,858 ) $ (670,218 ) $ (690,114 )

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies The Company’s operations and earnings have been and may be affected by various forms of governmental action. Examples of such governmental action include, but are by no means limited to: tax increases and retroactive tax claims; import and export controls; price controls; allocation of supplies of crude oil and petroleum products and other goods; laws and regulations intended for the promotion of safety and the protection and/or remediation of the environment; governmental support for other forms of energy; and laws and regulations affecting the Company’s relationships with employees, suppliers, customers, stockholders and others. Because governmental actions are often motivated by political considerations, may be taken without full consideration of their consequences, and may be taken in response to actions of other governments, it is not practical to attempt to predict the likelihood of such actions, the form the actions may take or the effect such actions may have on the Company. ENVIRONMENTAL MATTERS AND LEGAL MATTERS — Murphy USA is subject to numerous federal, state and local laws and regulations dealing with the environment. Violation of such environmental laws, regulations and permits can result in the imposition of significant civil and criminal penalties, injunctions and other sanctions. A discharge of hazardous substances into the environment could, to the extent such event is not insured, subject the Company to substantial expense, including both the cost to comply with applicable regulations and claims by neighboring landowners and other third parties for any personal injury, property damage and other losses that might result. The Company currently owns or leases, and has in the past owned or leased, properties at which hazardous substances have been or are being handled. Although the Company believes it has used operating and disposal practices that were standard in the industry at the time, hazardous substances may have been disposed of or released on or under the properties owned or leased by the Company or on or under other locations where they have been taken for disposal. In addition, many of these properties have been operated by third parties whose management of hazardous substances was not under the Company’s control. Under existing laws the Company could be required to remediate contaminated property (including contaminated groundwater) or to perform remedial actions to prevent future contamination. Certain of these contaminated properties are in various stages of negotiation, investigation, and/or cleanup, and the Company is investigating the extent of any related liability and the availability of applicable defenses. With the sale of the U.S. refineries in 2011, Murphy Oil retained certain liabilities related to environmental matters. Murphy Oil also obtained insurance covering certain levels of environmental exposures. The Company believes costs related to these sites will not have a material adverse effect on Murphy USA’s net income, financial condition or liquidity in a future period. Certain environmental expenditures are likely to be recovered by the Company from other sources, primarily environmental funds maintained by certain states. Since no assurance can be given that future recoveries from other sources will occur, the Company has not recorded a benefit for likely recoveries at September 30, 2017 , however certain jurisdictions provide reimbursement for these expenses which have been considered in recording the net exposure. The U.S. Environmental Protection Agency (EPA) currently considers the Company a Potentially Responsible Party (PRP) at one Superfund site. The potential total cost to all parties to perform necessary remedial work at this site may be substantial. However, based on current negotiations and available information, the Company believes that it is a de minimis party as to ultimate responsibility at the Superfund site. Accordingly, the Company has not recorded a liability for remedial costs at the Superfund site at September 30, 2017 . The Company could be required to bear a pro rata share of costs attributable to nonparticipating PRPs or could be assigned additional responsibility for remediation at this site or other Superfund sites. The Company believes that its share of the ultimate costs to clean-up this site will be immaterial and will not have a material adverse effect on its net income, financial condition or liquidity in a future period. Based on information currently available to the Company, the amount of future remediation costs to be incurred to address known contamination sites is not expected to have a material adverse effect on the Company’s future net income, cash flows or liquidity. However, there is the possibility that additional environmental expenditures could be required to address contamination, including as a result of discovering additional contamination or the imposition of new or revised requirements applicable to known contamination. Other than as noted above, Murphy USA is engaged in a number of other legal proceedings, all of which the Company considers routine and incidental to its business. Based on information currently available to the Company, the ultimate resolution of those other legal matters is not expected to have a material adverse effect on the Company’s net income, financial condition or liquidity in a future period. INSURANCE — The Company maintains insurance coverage at levels that are customary and consistent with industry standards for companies of similar size. Murphy USA maintains statutory workers compensation insurance with a deductible of $1.0 million per occurrence, general liability insurance with a deductible of $3.0 million per occurrence, and auto liability insurance with a deductible of $0.3 million per occurrence. As of September 30, 2017 , there were a number of outstanding claims that are of a routine nature. The estimated incurred but unpaid liabilities relating to these claims are included in Trade account payables and accrued liabilities on the Consolidated Balance Sheets. While the ultimate outcome of these claims cannot presently be determined, management believes that the accrued liability of $19.9 million will be sufficient to cover the related liability for all insurance claims and that the ultimate disposition of these claims will have no material effect on the Company’s financial position and results of operations. The Company has obtained insurance coverage as appropriate for the business in which it is engaged, but may incur losses that are not covered by insurance or reserves, in whole or in part, and such losses could adversely affect our results of operations and financial position. TAX MATTERS — Murphy USA is subject to extensive tax liabilities imposed by multiple jurisdictions, including income taxes, indirect taxes (excise/duty, sales/use and gross receipts taxes), payroll taxes, franchise taxes, withholding taxes and ad valorem taxes. New tax laws and regulations and changes in existing tax laws and regulations are continuously being enacted or proposed that could result in increased expenditures for tax liabilities in the future. Many of these liabilities are subject to periodic audits by the respective taxing authority. Subsequent changes to our tax liabilities because of these audits may subject us to interest and penalties. OTHER MATTERS — In the normal course of its business, the Company is required under certain contracts with various governmental authorities and others to provide financial guarantees or letters of credit that may be drawn upon if the Company fails to perform under those contracts. At September 30, 2017 , the Company had contingent liabilities of $15.4 million on outstanding letters of credit. The Company has not accrued a liability in its balance sheet related to these financial guarantees and letters of credit because it is believed that the likelihood of having these drawn is remote.

Business Segment

Business Segment	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Business Segment	Business Segment The Company's operations have one operating segment which is Marketing. The operations include the sale of retail motor fuel products and convenience merchandise along with the wholesale and bulk sale capabilities of our Product Supply and Wholesale ("PS&W") group. As the primary purpose of the PS&W group is to support our retail operations and provide fuel for their daily operation, the bulk and wholesale fuel sales are secondary to the support functions performed by these groups. As such, they are all treated as one segment for reporting purposes as they sell the same products. This Marketing segment contains essentially all of the revenue generating functions of the Company. Results not included in the reportable segment include Corporate and Other Assets. The reportable segment was determined based on information reviewed by the Chief Operating Decision Maker (CODM). Three Months Ended September 30, 2017 September 30, 2016 Total Assets at External Income External Income (Thousands of dollars) September 30, Revenues (Loss) Revenues (Loss) Marketing $ 2,031,120 $ 3,236,333 $ 75,830 $ 3,042,727 $ 52,755 Corporate and other assets 248,387 18 (7,943 ) 11 (7,264 ) Total $ 2,279,507 $ 3,236,351 $ 67,887 $ 3,042,738 $ 45,491 Nine Months Ended September 30, 2017 September 30, 2016 External Income External Income (Thousands of dollars) Revenues (Loss) Revenues (Loss) Marketing 9,446,777 140,144 $ 8,538,535 $ 198,622 Corporate and other assets 252 (19,720 ) 227 (20,947 ) Total $ 9,447,029 $ 120,424 $ 8,538,762 $ 177,675

Guarantor Subsidiaries

Guarantor Subsidiaries	9 Months Ended
	Sep. 30, 2017
Guarantor Subsidiaries [Abstract]
Guarantor Subsidiaries	Guarantor Subsidiaries Certain of the Company’s 100% owned, domestic subsidiaries (the “Guarantor Subsidiaries”) fully and unconditionally guarantee, on a joint and several basis, certain of the outstanding indebtedness of the Company, including the 6.00% senior notes due 2023 and the 5.625% senior notes due 2027. The following consolidating schedules present financial information on a consolidated basis in conformity with the SEC’s Regulation S-X Rule 3-10(d): CONSOLIDATING BALANCE SHEET (unaudited) (Thousands of dollars) September 30, 2017 Assets Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Current assets Cash and cash equivalents $ — $ 169,009 $ 5 $ — $ — $ 169,014 Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017 — 192,443 — — — 192,443 Inventories, at lower of cost or market — 200,765 — — — 200,765 Prepaid expenses and other current assets — 13,535 3 — — 13,538 Total current assets — 575,752 8 — — 575,760 Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017 — 1,658,622 788 — — 1,659,410 Investments in subsidiaries 2,098,535 144,898 — — (2,243,433 ) — Other assets — 44,337 — — — 44,337 Total assets $ 2,098,535 $ 2,423,609 $ 796 $ — $ (2,243,433 ) $ 2,279,507 Liabilities and Stockholders' Equity Current liabilities Current maturities of long-term debt $ — $ 19,719 $ — $ — $ — $ 19,719 Inter-company accounts payable 775,215 (569,617 ) (51,260 ) (154,338 ) — — Trade accounts payable and accrued liabilities — 454,074 — — 454,074 Income taxes payable — 12,203 13 — — 12,216 Total current liabilities 775,215 (83,621 ) (51,247 ) (154,338 ) — 486,009 Long-term debt, including capitalized lease obligations — 864,975 — — — 864,975 Deferred income taxes — 222,085 — — 222,085 Asset retirement obligations — 27,489 — — — 27,489 Deferred credits and other liabilities — 13,856 — — — 13,856 Total liabilities 775,215 1,044,784 (51,247 ) (154,338 ) — 1,614,414 Stockholders' Equity Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding) — — — — — — Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017) 468 1 60 — (61 ) 468 Treasury Stock (11,971,014 shares held at September 30, 2017) (753,019 ) — — — — (753,019 ) Additional paid in capital (APIC) 1,206,176 570,608 52,004 87,543 (1,368,382 ) 547,949 Retained earnings 869,695 808,216 (21 ) 66,795 (874,990 ) 869,695 Total stockholders' equity 1,323,320 1,378,825 52,043 154,338 (2,243,433 ) 665,093 Total liabilities and stockholders' equity $ 2,098,535 $ 2,423,609 $ 796 $ — $ (2,243,433 ) $ 2,279,507 CONSOLIDATING BALANCE SHEET (Thousands of dollars) December 31, 2016 Assets Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Current assets Cash and cash equivalents $ — $ 153,813 $ — $ — $ — $ 153,813 Accounts receivable—trade, less allowance for doubtful accounts of $1,891 in 2016 — 183,519 — — — 183,519 Inventories, at lower of cost or market — 153,351 — — — 153,351 Prepaid expenses and other current assets — 24,871 — — — 24,871 Total current assets — 515,554 — — — 515,554 Property, plant and equipment, at cost less accumulated depreciation and amortization of $780,426 in 2016 — 1,532,655 — — — 1,532,655 Investments in subsidiaries 1,978,110 144,917 — — (2,123,027 ) — Other assets — 40,531 — — — 40,531 Total assets $ 1,978,110 $ 2,233,657 $ — $ — $ (2,123,027 ) $ 2,088,740 Liabilities and Stockholders' Equity Current liabilities Current maturities of long-term debt $ — $ 40,596 $ — $ — $ — $ 40,596 Inter-company accounts payable 623,316 (416,914 ) (52,064 ) (154,338 ) — — Trade accounts payable and accrued liabilities — 473,370 — — — 473,370 Income taxes payable — 591 3 — — 594 Total current liabilities 623,316 97,643 (52,061 ) (154,338 ) — 514,560 Long-term debt, including capitalized lease obligations — 629,622 — — — 629,622 Deferred income taxes — 204,656 — — — 204,656 Asset retirement obligations — 26,200 — — — 26,200 Deferred credits and other liabilities — 16,626 — — — 16,626 Total liabilities 623,316 974,747 (52,061 ) (154,338 ) — 1,391,664 Stockholders' Equity Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding) — — — — — — Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at December 31, 2016) 468 1 60 — (61 ) 468 Treasury Stock (9,831,196 shares held at December 31, 2016) (608,001 ) — — — — (608,001 ) Additional paid in capital (APIC) 1,213,056 571,117 52,004 87,543 (1,368,382 ) 555,338 Retained earnings 749,271 687,792 (3 ) 66,795 (754,584 ) 749,271 Total stockholders' equity 1,354,794 1,258,910 52,061 154,338 (2,123,027 ) 697,076 Total liabilities and stockholders' equity $ 1,978,110 $ 2,233,657 $ — $ — $ (2,123,027 ) $ 2,088,740 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Three Months Ended September 30, 2017 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 2,580,985 $ — $ — $ — $ 2,580,985 Merchandise sales — 605,575 — — — 605,575 Other operating revenues — 49,791 — — — 49,791 Total operating revenues $ — $ 3,236,351 $ — $ — $ — $ 3,236,351 Operating Expenses Petroleum product cost of goods sold — 2,419,124 — — — 2,419,124 Merchandise cost of goods sold — 507,921 — — — 507,921 Station and other operating expenses — 130,371 4 — — 130,375 Depreciation and amortization — 28,980 9 — — 28,989 Selling, general and administrative — 31,535 — — — 31,535 Accretion of asset retirement obligations — 447 — — — 447 Total operating expenses — 3,118,378 13 — — 3,118,391 Gain (loss) on sale of assets $ — $ (58 ) $ — $ — $ — $ (58 ) Income (loss) from operations $ — $ 117,915 $ (13 ) $ — $ — $ 117,902 Other income (expense) Interest income — 466 — — — 466 Interest expense — (12,726 ) — — — (12,726 ) Other nonoperating income — 3,034 — — — 3,034 Total other income (expense) $ — $ (9,226 ) $ — $ — $ — $ (9,226 ) Income (loss) before income taxes — 108,689 (13 ) — — 108,676 Income tax expense — 40,789 — — — 40,789 Income (loss) — 67,900 (13 ) — — 67,887 Equity earnings in affiliates, net of tax 67,887 (13 ) — — (67,874 ) — Net Income (Loss) $ 67,887 $ 67,887 $ (13 ) $ — $ (67,874 ) $ 67,887 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Three Months Ended September 30, 2016 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 2,394,951 $ — $ — $ — $ 2,394,951 Merchandise sales — 598,968 — — — 598,968 Other operating revenues — 48,819 — — — 48,819 Total operating revenues $ — $ 3,042,738 $ — $ — $ — $ 3,042,738 Operating Expenses Petroleum product cost of goods sold — 2,275,487 — — — 2,275,487 Merchandise cost of goods sold — 503,266 — — — 503,266 Station and other operating expenses — 127,991 — — — 127,991 Depreciation and amortization — 25,576 — — — 25,576 Selling, general and administrative — 30,726 — — — 30,726 Accretion of asset retirement obligations — 411 — — — 411 Total operating expenses — 2,963,457 — — — 2,963,457 Gain (loss) on sale of assets $ — $ (335 ) $ — $ — $ — $ (335 ) Income from operations $ — $ 78,946 $ — $ — $ — $ 78,946 Other income (expense) Interest income — 144 — — — 144 Interest expense — (10,182 ) — — — (10,182 ) Other nonoperating income — 2,848 — — — 2,848 Total other income (expense) $ — $ (7,190 ) $ — $ — $ — $ (7,190 ) Income before income taxes — 71,756 — — — 71,756 Income tax expense — 26,265 — — — 26,265 Income — 45,491 — — — 45,491 Equity earnings in affiliates, net of tax 45,491 — — — (45,491 ) — Net Income (Loss) $ 45,491 $ 45,491 $ — $ — $ (45,491 ) $ 45,491 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 7,550,958 $ — $ — $ — $ 7,550,958 Merchandise sales — 1,777,063 — — — 1,777,063 Other operating revenues — 119,006 2 — — 119,008 Total operating revenues $ — $ 9,447,027 $ 2 $ — $ — $ 9,447,029 Operating Expenses Petroleum product cost of goods sold — 7,161,632 — — — 7,161,632 Merchandise cost of goods sold — 1,492,861 — — — 1,492,861 Station and other operating expenses — 384,548 4 — — 384,552 Depreciation and amortization — 83,499 15 — — 83,514 Selling, general and administrative — 101,127 1 — — 101,128 Accretion of asset retirement obligations — 1,335 — — — 1,335 Total operating expenses — 9,225,002 20 — — 9,225,022 Gain (loss) on sale of assets $ — $ (3,426 ) $ — $ — $ — $ (3,426 ) Income (loss) from operations $ — $ 218,599 $ (18 ) $ — $ — $ 218,581 Other income (expense) Interest income — 831 — — — 831 Interest expense — (33,868 ) — — — (33,868 ) Other nonoperating income — 3,269 — — — 3,269 Total other income (expense) $ — $ (29,768 ) $ — $ — $ — $ (29,768 ) Income (loss) before income taxes — 188,831 (18 ) — — 188,813 Income tax expense — 68,389 — — — 68,389 Income (loss) — 120,442 (18 ) — — 120,424 Equity earnings in affiliates, net of tax 120,424 (18 ) — — (120,406 ) — Net Income (Loss) $ 120,424 $ 120,424 $ (18 ) $ — $ (120,406 ) $ 120,424 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 6,654,970 $ — $ — $ — $ 6,654,970 Merchandise sales — 1,750,162 — — — 1,750,162 Other operating revenues — 133,630 — — — 133,630 Total operating revenues $ — $ 8,538,762 $ — $ — $ — $ 8,538,762 Operating Expenses Petroleum product cost of goods sold — 6,301,552 — — — 6,301,552 Merchandise cost of goods sold — 1,475,869 — — — 1,475,869 Station and other operating expenses — 369,910 — — — 369,910 Depreciation and amortization — 72,747 — — — 72,747 Selling, general and administrative — 94,548 1 — — 94,549 Accretion of asset retirement obligations — 1,236 — — — 1,236 Total operating expenses — 8,315,862 1 — — 8,315,863 Gain (loss) on sale of assets $ — $ 88,640 $ — $ — $ — $ 88,640 Income from operations $ — $ 311,540 $ (1 ) $ — $ — $ 311,539 Other income (expense) Interest income — 474 — — — 474 Interest expense — (29,780 ) — — — (29,780 ) Other nonoperating income — 2,966 — — — 2,966 Total other income (expense) $ — $ (26,340 ) $ — $ — $ — $ (26,340 ) Income before income taxes — 285,200 (1 ) — — 285,199 Income tax expense (benefit) — 107,524 — — — 107,524 Income — 177,676 (1 ) — — 177,675 Equity earnings in affiliates, net of tax 177,675 (1 ) — — (177,674 ) — Net Income (Loss) $ 177,675 $ 177,675 $ (1 ) $ — $ (177,674 ) $ 177,675 CONSOLIDATING STATEMENT OF CASH FLOW (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Operating Activities Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 120,424 $ 120,424 $ (18 ) $ — $ (120,406 ) $ 120,424 Adjustments to reconcile net income (loss) to net cash provided by (required by) operating activities Depreciation and amortization — 83,499 15 — — 83,514 Deferred and noncurrent income tax charges (credits) — 17,429 — — — 17,429 Accretion of asset retirement obligations — 1,335 — — — 1,335 (Gain) loss on sale of assets — 3,426 — — — 3,426 Net decrease in noncash operating working capital — (58,271 ) (3 ) — — (58,274 ) Equity in earnings of affiliates (120,424 ) 18 — — 120,406 — Other operating activities - net — (1,488 ) — — — (1,488 ) Net cash provided by (required by) operating activities — 166,372 (6 ) — — 166,366 Investing Activities Property additions — (200,728 ) (804 ) — — (201,532 ) Proceeds from sale of assets — 689 — — — 689 Changes in restricted cash — — — — — — Other investing activities - net — (4,599 ) — — — (4,599 ) Net cash required by investing activities — (204,638 ) (804 ) — — (205,442 ) Financing Activities Purchase of treasury stock (152,009 ) — — — — (152,009 ) Borrowings of debt — 338,750 — — — 338,750 Repayments of debt — (126,134 ) — — — (126,134 ) Debt issuance costs — (1,100 ) — — — (1,100 ) Amounts related to share-based compensation — (5,230 ) — — — (5,230 ) Net distributions to parent 152,009 (152,824 ) 815 — — — Net cash provided by financing activities — 53,462 815 — — 54,277 Net increase in cash and cash equivalents — 15,196 5 — — 15,201 Cash and cash equivalents at January 1 — 153,813 — — — 153,813 Cash and cash equivalents at September 30 $ — $ 169,009 $ 5 $ — $ — $ 169,014 CONSOLIDATING STATEMENT OF CASH FLOW (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Operating Activities Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 177,675 $ 177,675 $ (1 ) $ — $ (177,674 ) $ 177,675 Adjustments to reconcile net income (loss) to net cash provided by (required by)operating activities Depreciation and amortization — 72,747 — — — 72,747 Deferred and noncurrent income tax charges (credits) — 37,636 — — — 37,636 Accretion of asset retirement obligations — 1,236 — — — 1,236 Pretax (gains) losses from sale of assets — (88,640 ) — — — (88,640 ) Net decrease in noncash operating working capital — 5,382 — — — 5,382 Equity in earnings of affiliates (177,675 ) 1 — — 177,674 — Other operating activities - net — 3,792 — — — 3,792 Net cash provided by (required by) operating activities — 209,829 (1 ) — — 209,828 Investing Activities Property additions — (198,911 ) — — — (198,911 ) Proceeds from sale of assets — 85,001 — — — 85,001 Changes in restricted cash — 68,571 — — — 68,571 Other investing activities - net — (28,888 ) — — — (28,888 ) Net cash required by investing activities — (74,227 ) — — — (74,227 ) Financing Activities Purchase of treasury stock (212,328 ) — — — — (212,328 ) Borrowings of debt — 200,000 — — — 200,000 Repayments of debt — (10,281 ) — — — (10,281 ) Debt issuance costs — (3,240 ) — — — (3,240 ) Amounts related to share-based compensation — (5,395 ) — — — (5,395 ) Net distributions to parent 212,328 (212,329 ) 1 — — — Net cash provided by (required) by financing activities — (31,245 ) 1 — — (31,244 ) Net increase in cash and cash equivalents — 104,357 — — — 104,357 Cash and cash equivalents at January 1 — 102,335 — — — 102,335 Cash and cash equivalents at September 30 $ — $ 206,692 $ — $ — $ — $ 206,692 CONSOLIDATING STATEMENT OF CHANGES IN EQUITY (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Statement of Stockholders' Equity Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Common Stock Balance as of December 31, 2016 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Issuance of common stock — — — — — — Balance as of September 30, 2017 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Treasury Stock Balance as of December 31, 2016 $ (608,001 ) $ — $ — $ — $ — $ (608,001 ) Issuance of common stock 6,991 — — — — 6,991 Repurchase of common stock (152,009 ) — — — — (152,009 ) Balance as of September 30, 2017 $ (753,019 ) $ — $ — $ — $ — $ (753,019 ) APIC Balance as of December 31, 2016 $ 1,213,056 $ 571,117 $ 52,004 $ 87,543 $ (1,368,382 ) $ 555,338 Issuance of common stock (6,880 ) — — — — (6,880 ) Amounts related to share-based compensation — (5,230 ) — — — (5,230 ) Share-based compensation expense — 4,721 — — — 4,721 Balance as of September 30, 2017 $ 1,206,176 $ 570,608 $ 52,004 $ 87,543 $ (1,368,382 ) $ 547,949 Retained Earnings Balance as of December 31, 2016 $ 749,271 $ 687,792 $ (3 ) $ 66,795 $ (754,584 ) $ 749,271 Net income (loss) 120,424 120,424 (18 ) — (120,406 ) 120,424 Balance as of September 30, 2017 $ 869,695 $ 808,216 $ (21 ) $ 66,795 $ (874,990 ) $ 869,695 CONSOLIDATING STATEMENT OF CHANGES IN EQUITY (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Statement of Stockholders' Equity Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Common Stock Balance as of December 31, 2015 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Issuance of common stock — — — — — — Balance as of September 30, 2016 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Treasury Stock Balance as of December 31, 2015 $ (294,139 ) $ — $ — $ — $ — $ (294,139 ) Issuance of common stock 9,356 — — — — 9,356 Repurchase of common stock (212,328 ) — — — — (212,328 ) Balance as of September 30, 2016 $ (497,111 ) $ — $ — $ — $ — $ (497,111 ) APIC Balance as of December 31, 2015 $ 1,222,465 $ 564,554 $ 52,004 $ 87,543 $ (1,368,384 ) $ 558,182 Issuance of common stock (9,356 ) — — — — (9,356 ) Amounts related to share-based compensation — (5,395 ) — — — (5,395 ) Share-based compensation expense — 6,945 — — — 6,945 Balance as of September 30, 2016 $ 1,213,109 $ 566,104 $ 52,004 $ 87,543 $ (1,368,384 ) $ 550,376 Retained Earnings Balance as of December 31, 2015 $ 527,779 $ 466,300 $ (2 ) $ 66,795 $ (533,093 ) $ 527,779 Net income (loss) 177,675 177,675 (1 ) — (177,674 ) 177,675 Balance as of September 30, 2016 $ 705,454 $ 643,975 $ (3 ) $ 66,795 $ (710,767 ) $ 705,454

Description of Business and B20

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation — Murphy USA was incorporated in March 2013 and, in connection with its incorporation, Murphy USA issued 100 shares of common stock, par value $0.01 per share, to Murphy Oil Corporation (“Murphy Oil”) for $1.00 . On August 30, 2013, Murphy USA was separated from Murphy Oil through the distribution of 100% of the common stock of Murphy USA to holders of Murphy Oil stock. In preparing the financial statements of Murphy USA in conformity with accounting principles generally accepted in the United States, management has made a number of estimates and assumptions related to the reporting of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results may differ from these estimates.
Recently Issued Accounting Standards	Recently Issued Accounting Standards — In May 2014, the FASB issued ASU No. 2014-09 "Revenue from Contracts with Customers" ("ASU 2014-09"), which supersedes the revenue recognition requirements in the Accounting Standards Codification ("Codification") Topic 605, Revenue Recognition, and industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the new ASU 2014-09 is for companies to recognize revenue from the transfer of goods or services to customers in amounts that reflect the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company will adopt ASU 2014-09 beginning January 1, 2018 using the modified retrospective approach applied to those contracts that were not completed at that date. Prior periods will not be retrospectively adjusted. The Company has completed its analysis to identify all revenue streams, and is currently determining the impact the ASU will have on these various revenue streams and the consolidated financial statements. The Company continues to evaluate the impact to our consolidated financial statements and related disclosures. The Company is in the process of updating our existing controls and processes to comply with the guidance. The Company currently presents excise tax and other similar taxes collected on sales of refined products and remitted to governmental agencies on a gross basis, in both revenues and cost of petroleum products sold in the income statement. ASU 2014-09 requires the Company to either analyze each tax on a jurisdiction-by-jurisdiction basis to determine if it is the principal in the transaction and continue to present the tax on a gross basis or elect to report all taxes on a net basis. The Company expects to elect to assess all excise and other similar taxes on a jurisdiction-by-jurisdiction basis resulting in certain taxes to be presented on a net basis upon adoption of ASU 2014-09, thus reducing revenue in the income statement with no impact to net income or cash flows. The Company does not expect the impact on reported revenue for the year ended December 31, 2018, or the quarters therein, to be material. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" (“ASU 2016-02”). ASU 2016-02 amends the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets. Lessor accounting will remain similar to lessor accounting under previous GAAP, while aligning with the FASB’s new revenue recognition guidance. ASU 2016-02 is effective for the Company beginning January 1, 2019. Early adoption of ASU 2016-02 is permitted. The standard requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. While this ASU will have an impact on the Company's internal processes and controls and result in a change to the Company's accounting, the Company is still in the evaluation and information gathering stage of implementing the guidance and can not yet estimate the potential impact. In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting", which amends the current stock compensation guidance. The amendments simplify the accounting for the taxes related to share-based payments, including adjustments to how excess tax benefits and a company’s payments for tax withholdings should be classified among other changes. The standard was effective for the Company on January 1, 2017. The primary impact of adoption for the first nine months of 2017 was the recognition of $1.9 million of excess tax benefits in the provision for income taxes rather than paid-in-capital for the current period. Additional amendments to the accounting for income taxes and minimum statutory withholding tax requirements had no impact to retained earnings as of January 1, 2017, where the cumulative effect of these changes is required to be recorded. The Company elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. The Company elected to apply the presentation requirements for cash flows related to excess tax benefits prospectively as of January 1, 2017. The presentation requirements for cash flows related to employee taxes paid for withheld shares had no impact to any of the periods presented on the consolidated statement of cash flows, as such cash flows have historically been presented as a financing activity.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Summary of Inventory	Inventories consisted of the following: (Thousands of dollars) September 30, December 31, Finished products - FIFO basis $ 271,400 $ 207,903 Less LIFO reserve - finished products (174,806 ) (153,319 ) Finished products - LIFO basis 96,594 54,584 Store merchandise for resale 100,009 95,649 Materials and supplies 4,162 3,118 Total inventories $ 200,765 $ 153,351

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consisted of the following: (Thousands of dollars) September 30, December 31, 6% senior notes due 2023 (net of unamortized discount of $5,174 at September 30, 2017 and $5,826 at Decem ber 2016) $ 494,826 $ 494,174 5.625% senior notes due 2027 (net of unamortized discount of $3,589 at September 30, 2017) 296,411 — Term loan due 2020 (effective rate of 3.86% at September 30, 2017) 97,000 180,000 Capitalized lease obligations, vehicles, due through 2021 1,959 1,451 Less unamortized debt issuance costs (5,502 ) (5,407 ) Total long-term debt 884,694 670,218 Less current maturities 19,719 40,596 Total long-term debt, net of current $ 864,975 $ 629,622

Asset Retirement Obligations 23

Asset Retirement Obligations (ARO) (Tables)	9 Months Ended
	Sep. 30, 2017
Asset Retirement Obligation Disclosure [Abstract]
Reconciliation of Beginning and Ending Aggregate Carrying Amount of Asset Retirement Obligation	A reconciliation of the beginning and ending aggregate carrying amount of the ARO is shown in the following table. (Thousands of dollars) September 30, December 31, Balance at beginning of period $ 26,200 $ 24,345 Accretion expense 1,335 1,650 Liabilities incurred 230 379 Settlement of liabilities $ (276 ) $ (174 ) Balance at end of period $ 27,489 $ 26,200

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Summary of Effective Income Tax Rates	For the three and nine month periods ended September 30, 2017 and 2016 , the Company’s effective tax rates were as follows: 2017 2016 Three months ended September 30, 37.5% 36.6% Nine months ended September 30, 36.2% 37.7%

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Earnings Per Share Computations	The following table provides a reconciliation of basic and diluted earnings per share computations for the three and nine months ended September 30, 2017 and 2016 (in thousands, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Earnings per common share: Net income per share - basic Net income attributable to common stockholders $ 67,887 $ 45,491 $ 120,424 $ 177,675 Weighted average common shares outstanding (in thousands) 35,423 38,896 36,253 39,719 Earnings per common share $ 1.92 $ 1.17 $ 3.32 $ 4.47 Earnings per common share - assuming dilution: Net income (loss) per share - diluted Net income (loss) attributable to common stockholders $ 67,887 $ 45,491 $ 120,424 $ 177,675 Weighted average common shares outstanding (in thousands) 35,423 38,896 36,253 39,719 Common equivalent shares: Dilutive options 322 278 326 270 Weighted average common shares outstanding - assuming dilution (in thousands) 35,745 39,174 36,579 39,989 Earnings per common share assuming dilution $ 1.90 $ 1.16 $ 3.29 $ 4.44

Other Financial Information (Ta

Other Financial Information (Tables)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Renewable Identification Numbers (RINS) and Other Revenue	Other operating revenues in the Consolidated Statements of Income include the following items: Three Months Ended September 30, Nine Months Ended September 30, (Thousands of dollars) 2017 2016 2017 2016 Renewable Identification Numbers (RINs) sales $ 48,738 $ 48,047 $ 114,383 $ 130,690 Other 1,053 772 4,625 2,940 Other operating revenues $ 49,791 $ 48,819 $ 119,008 $ 133,630
Summary of Changes in Operating Working Capital	Nine Months Ended September 30, (Thousands of dollars) 2017 2016 Accounts receivable $ (8,850 ) $ (3,403 ) Inventories (47,433 ) 3,364 Prepaid expenses and other current assets 11,540 11,891 Accounts payable and accrued liabilities (25,153 ) (6,289 ) Income taxes payable 11,622 (181 ) Net decrease (increase) in noncash operating working capital $ (58,274 ) $ 5,382

Assets and Liabilities Measur27

Assets and Liabilities Measured at Fair Value (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Carrying Amounts and Estimated Fair Value of Financial Instruments	The following table presents the carrying amounts and estimated fair values of financial instruments held by the Company at September 30, 2017 and December 31, 2016 . The fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties. The table excludes Cash and cash equivalents, Accounts receivable-trade, Trade accounts payable and accrued liabilities, all of which had fair values approximating carrying amounts. The fair value of Current and Long-term debt was estimated based on rates offered to the Company at that time for debt of the same maturities. The Company has off-balance sheet exposures relating to certain financial guarantees and letters of credit. The fair value of these, which represents fees associated with obtaining the instruments, was nominal. At September 30, 2017 At December 31, 2016 Carrying Carrying (Thousands of dollars) Amount Fair Value Amount Fair Value Financial liabilities Current and long-term debt $ (884,694 ) $ (917,858 ) $ (670,218 ) $ (690,114 )

Business Segment (Tables)

Business Segment (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Summary of Information by Business Segment	Three Months Ended September 30, 2017 September 30, 2016 Total Assets at External Income External Income (Thousands of dollars) September 30, Revenues (Loss) Revenues (Loss) Marketing $ 2,031,120 $ 3,236,333 $ 75,830 $ 3,042,727 $ 52,755 Corporate and other assets 248,387 18 (7,943 ) 11 (7,264 ) Total $ 2,279,507 $ 3,236,351 $ 67,887 $ 3,042,738 $ 45,491 Nine Months Ended September 30, 2017 September 30, 2016 External Income External Income (Thousands of dollars) Revenues (Loss) Revenues (Loss) Marketing 9,446,777 140,144 $ 8,538,535 $ 198,622 Corporate and other assets 252 (19,720 ) 227 (20,947 ) Total $ 9,447,029 $ 120,424 $ 8,538,762 $ 177,675

Guarantor Subsidiaries (Tables)

Guarantor Subsidiaries (Tables)	9 Months Ended
	Sep. 30, 2017
Guarantor Subsidiaries [Abstract]
Consolidating Balance Sheet	The following consolidating schedules present financial information on a consolidated basis in conformity with the SEC’s Regulation S-X Rule 3-10(d): CONSOLIDATING BALANCE SHEET (unaudited) (Thousands of dollars) September 30, 2017 Assets Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Current assets Cash and cash equivalents $ — $ 169,009 $ 5 $ — $ — $ 169,014 Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017 — 192,443 — — — 192,443 Inventories, at lower of cost or market — 200,765 — — — 200,765 Prepaid expenses and other current assets — 13,535 3 — — 13,538 Total current assets — 575,752 8 — — 575,760 Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017 — 1,658,622 788 — — 1,659,410 Investments in subsidiaries 2,098,535 144,898 — — (2,243,433 ) — Other assets — 44,337 — — — 44,337 Total assets $ 2,098,535 $ 2,423,609 $ 796 $ — $ (2,243,433 ) $ 2,279,507 Liabilities and Stockholders' Equity Current liabilities Current maturities of long-term debt $ — $ 19,719 $ — $ — $ — $ 19,719 Inter-company accounts payable 775,215 (569,617 ) (51,260 ) (154,338 ) — — Trade accounts payable and accrued liabilities — 454,074 — — 454,074 Income taxes payable — 12,203 13 — — 12,216 Total current liabilities 775,215 (83,621 ) (51,247 ) (154,338 ) — 486,009 Long-term debt, including capitalized lease obligations — 864,975 — — — 864,975 Deferred income taxes — 222,085 — — 222,085 Asset retirement obligations — 27,489 — — — 27,489 Deferred credits and other liabilities — 13,856 — — — 13,856 Total liabilities 775,215 1,044,784 (51,247 ) (154,338 ) — 1,614,414 Stockholders' Equity Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding) — — — — — — Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017) 468 1 60 — (61 ) 468 Treasury Stock (11,971,014 shares held at September 30, 2017) (753,019 ) — — — — (753,019 ) Additional paid in capital (APIC) 1,206,176 570,608 52,004 87,543 (1,368,382 ) 547,949 Retained earnings 869,695 808,216 (21 ) 66,795 (874,990 ) 869,695 Total stockholders' equity 1,323,320 1,378,825 52,043 154,338 (2,243,433 ) 665,093 Total liabilities and stockholders' equity $ 2,098,535 $ 2,423,609 $ 796 $ — $ (2,243,433 ) $ 2,279,507 CONSOLIDATING BALANCE SHEET (Thousands of dollars) December 31, 2016 Assets Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Current assets Cash and cash equivalents $ — $ 153,813 $ — $ — $ — $ 153,813 Accounts receivable—trade, less allowance for doubtful accounts of $1,891 in 2016 — 183,519 — — — 183,519 Inventories, at lower of cost or market — 153,351 — — — 153,351 Prepaid expenses and other current assets — 24,871 — — — 24,871 Total current assets — 515,554 — — — 515,554 Property, plant and equipment, at cost less accumulated depreciation and amortization of $780,426 in 2016 — 1,532,655 — — — 1,532,655 Investments in subsidiaries 1,978,110 144,917 — — (2,123,027 ) — Other assets — 40,531 — — — 40,531 Total assets $ 1,978,110 $ 2,233,657 $ — $ — $ (2,123,027 ) $ 2,088,740 Liabilities and Stockholders' Equity Current liabilities Current maturities of long-term debt $ — $ 40,596 $ — $ — $ — $ 40,596 Inter-company accounts payable 623,316 (416,914 ) (52,064 ) (154,338 ) — — Trade accounts payable and accrued liabilities — 473,370 — — — 473,370 Income taxes payable — 591 3 — — 594 Total current liabilities 623,316 97,643 (52,061 ) (154,338 ) — 514,560 Long-term debt, including capitalized lease obligations — 629,622 — — — 629,622 Deferred income taxes — 204,656 — — — 204,656 Asset retirement obligations — 26,200 — — — 26,200 Deferred credits and other liabilities — 16,626 — — — 16,626 Total liabilities 623,316 974,747 (52,061 ) (154,338 ) — 1,391,664 Stockholders' Equity Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding) — — — — — — Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at December 31, 2016) 468 1 60 — (61 ) 468 Treasury Stock (9,831,196 shares held at December 31, 2016) (608,001 ) — — — — (608,001 ) Additional paid in capital (APIC) 1,213,056 571,117 52,004 87,543 (1,368,382 ) 555,338 Retained earnings 749,271 687,792 (3 ) 66,795 (754,584 ) 749,271 Total stockholders' equity 1,354,794 1,258,910 52,061 154,338 (2,123,027 ) 697,076 Total liabilities and stockholders' equity $ 1,978,110 $ 2,233,657 $ — $ — $ (2,123,027 ) $ 2,088,740
Consolidating Income Statement	CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Three Months Ended September 30, 2017 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 2,580,985 $ — $ — $ — $ 2,580,985 Merchandise sales — 605,575 — — — 605,575 Other operating revenues — 49,791 — — — 49,791 Total operating revenues $ — $ 3,236,351 $ — $ — $ — $ 3,236,351 Operating Expenses Petroleum product cost of goods sold — 2,419,124 — — — 2,419,124 Merchandise cost of goods sold — 507,921 — — — 507,921 Station and other operating expenses — 130,371 4 — — 130,375 Depreciation and amortization — 28,980 9 — — 28,989 Selling, general and administrative — 31,535 — — — 31,535 Accretion of asset retirement obligations — 447 — — — 447 Total operating expenses — 3,118,378 13 — — 3,118,391 Gain (loss) on sale of assets $ — $ (58 ) $ — $ — $ — $ (58 ) Income (loss) from operations $ — $ 117,915 $ (13 ) $ — $ — $ 117,902 Other income (expense) Interest income — 466 — — — 466 Interest expense — (12,726 ) — — — (12,726 ) Other nonoperating income — 3,034 — — — 3,034 Total other income (expense) $ — $ (9,226 ) $ — $ — $ — $ (9,226 ) Income (loss) before income taxes — 108,689 (13 ) — — 108,676 Income tax expense — 40,789 — — — 40,789 Income (loss) — 67,900 (13 ) — — 67,887 Equity earnings in affiliates, net of tax 67,887 (13 ) — — (67,874 ) — Net Income (Loss) $ 67,887 $ 67,887 $ (13 ) $ — $ (67,874 ) $ 67,887 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Three Months Ended September 30, 2016 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 2,394,951 $ — $ — $ — $ 2,394,951 Merchandise sales — 598,968 — — — 598,968 Other operating revenues — 48,819 — — — 48,819 Total operating revenues $ — $ 3,042,738 $ — $ — $ — $ 3,042,738 Operating Expenses Petroleum product cost of goods sold — 2,275,487 — — — 2,275,487 Merchandise cost of goods sold — 503,266 — — — 503,266 Station and other operating expenses — 127,991 — — — 127,991 Depreciation and amortization — 25,576 — — — 25,576 Selling, general and administrative — 30,726 — — — 30,726 Accretion of asset retirement obligations — 411 — — — 411 Total operating expenses — 2,963,457 — — — 2,963,457 Gain (loss) on sale of assets $ — $ (335 ) $ — $ — $ — $ (335 ) Income from operations $ — $ 78,946 $ — $ — $ — $ 78,946 Other income (expense) Interest income — 144 — — — 144 Interest expense — (10,182 ) — — — (10,182 ) Other nonoperating income — 2,848 — — — 2,848 Total other income (expense) $ — $ (7,190 ) $ — $ — $ — $ (7,190 ) Income before income taxes — 71,756 — — — 71,756 Income tax expense — 26,265 — — — 26,265 Income — 45,491 — — — 45,491 Equity earnings in affiliates, net of tax 45,491 — — — (45,491 ) — Net Income (Loss) $ 45,491 $ 45,491 $ — $ — $ (45,491 ) $ 45,491 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 7,550,958 $ — $ — $ — $ 7,550,958 Merchandise sales — 1,777,063 — — — 1,777,063 Other operating revenues — 119,006 2 — — 119,008 Total operating revenues $ — $ 9,447,027 $ 2 $ — $ — $ 9,447,029 Operating Expenses Petroleum product cost of goods sold — 7,161,632 — — — 7,161,632 Merchandise cost of goods sold — 1,492,861 — — — 1,492,861 Station and other operating expenses — 384,548 4 — — 384,552 Depreciation and amortization — 83,499 15 — — 83,514 Selling, general and administrative — 101,127 1 — — 101,128 Accretion of asset retirement obligations — 1,335 — — — 1,335 Total operating expenses — 9,225,002 20 — — 9,225,022 Gain (loss) on sale of assets $ — $ (3,426 ) $ — $ — $ — $ (3,426 ) Income (loss) from operations $ — $ 218,599 $ (18 ) $ — $ — $ 218,581 Other income (expense) Interest income — 831 — — — 831 Interest expense — (33,868 ) — — — (33,868 ) Other nonoperating income — 3,269 — — — 3,269 Total other income (expense) $ — $ (29,768 ) $ — $ — $ — $ (29,768 ) Income (loss) before income taxes — 188,831 (18 ) — — 188,813 Income tax expense — 68,389 — — — 68,389 Income (loss) — 120,442 (18 ) — — 120,424 Equity earnings in affiliates, net of tax 120,424 (18 ) — — (120,406 ) — Net Income (Loss) $ 120,424 $ 120,424 $ (18 ) $ — $ (120,406 ) $ 120,424 CONSOLIDATING INCOME STATEMENT (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Operating Revenues Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Petroleum product sales $ — $ 6,654,970 $ — $ — $ — $ 6,654,970 Merchandise sales — 1,750,162 — — — 1,750,162 Other operating revenues — 133,630 — — — 133,630 Total operating revenues $ — $ 8,538,762 $ — $ — $ — $ 8,538,762 Operating Expenses Petroleum product cost of goods sold — 6,301,552 — — — 6,301,552 Merchandise cost of goods sold — 1,475,869 — — — 1,475,869 Station and other operating expenses — 369,910 — — — 369,910 Depreciation and amortization — 72,747 — — — 72,747 Selling, general and administrative — 94,548 1 — — 94,549 Accretion of asset retirement obligations — 1,236 — — — 1,236 Total operating expenses — 8,315,862 1 — — 8,315,863 Gain (loss) on sale of assets $ — $ 88,640 $ — $ — $ — $ 88,640 Income from operations $ — $ 311,540 $ (1 ) $ — $ — $ 311,539 Other income (expense) Interest income — 474 — — — 474 Interest expense — (29,780 ) — — — (29,780 ) Other nonoperating income — 2,966 — — — 2,966 Total other income (expense) $ — $ (26,340 ) $ — $ — $ — $ (26,340 ) Income before income taxes — 285,200 (1 ) — — 285,199 Income tax expense (benefit) — 107,524 — — — 107,524 Income — 177,676 (1 ) — — 177,675 Equity earnings in affiliates, net of tax 177,675 (1 ) — — (177,674 ) — Net Income (Loss) $ 177,675 $ 177,675 $ (1 ) $ — $ (177,674 ) $ 177,675
Consolidating Statement of Cash Flow	CONSOLIDATING STATEMENT OF CASH FLOW (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Operating Activities Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 120,424 $ 120,424 $ (18 ) $ — $ (120,406 ) $ 120,424 Adjustments to reconcile net income (loss) to net cash provided by (required by) operating activities Depreciation and amortization — 83,499 15 — — 83,514 Deferred and noncurrent income tax charges (credits) — 17,429 — — — 17,429 Accretion of asset retirement obligations — 1,335 — — — 1,335 (Gain) loss on sale of assets — 3,426 — — — 3,426 Net decrease in noncash operating working capital — (58,271 ) (3 ) — — (58,274 ) Equity in earnings of affiliates (120,424 ) 18 — — 120,406 — Other operating activities - net — (1,488 ) — — — (1,488 ) Net cash provided by (required by) operating activities — 166,372 (6 ) — — 166,366 Investing Activities Property additions — (200,728 ) (804 ) — — (201,532 ) Proceeds from sale of assets — 689 — — — 689 Changes in restricted cash — — — — — — Other investing activities - net — (4,599 ) — — — (4,599 ) Net cash required by investing activities — (204,638 ) (804 ) — — (205,442 ) Financing Activities Purchase of treasury stock (152,009 ) — — — — (152,009 ) Borrowings of debt — 338,750 — — — 338,750 Repayments of debt — (126,134 ) — — — (126,134 ) Debt issuance costs — (1,100 ) — — — (1,100 ) Amounts related to share-based compensation — (5,230 ) — — — (5,230 ) Net distributions to parent 152,009 (152,824 ) 815 — — — Net cash provided by financing activities — 53,462 815 — — 54,277 Net increase in cash and cash equivalents — 15,196 5 — — 15,201 Cash and cash equivalents at January 1 — 153,813 — — — 153,813 Cash and cash equivalents at September 30 $ — $ 169,009 $ 5 $ — $ — $ 169,014 CONSOLIDATING STATEMENT OF CASH FLOW (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Operating Activities Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 177,675 $ 177,675 $ (1 ) $ — $ (177,674 ) $ 177,675 Adjustments to reconcile net income (loss) to net cash provided by (required by)operating activities Depreciation and amortization — 72,747 — — — 72,747 Deferred and noncurrent income tax charges (credits) — 37,636 — — — 37,636 Accretion of asset retirement obligations — 1,236 — — — 1,236 Pretax (gains) losses from sale of assets — (88,640 ) — — — (88,640 ) Net decrease in noncash operating working capital — 5,382 — — — 5,382 Equity in earnings of affiliates (177,675 ) 1 — — 177,674 — Other operating activities - net — 3,792 — — — 3,792 Net cash provided by (required by) operating activities — 209,829 (1 ) — — 209,828 Investing Activities Property additions — (198,911 ) — — — (198,911 ) Proceeds from sale of assets — 85,001 — — — 85,001 Changes in restricted cash — 68,571 — — — 68,571 Other investing activities - net — (28,888 ) — — — (28,888 ) Net cash required by investing activities — (74,227 ) — — — (74,227 ) Financing Activities Purchase of treasury stock (212,328 ) — — — — (212,328 ) Borrowings of debt — 200,000 — — — 200,000 Repayments of debt — (10,281 ) — — — (10,281 ) Debt issuance costs — (3,240 ) — — — (3,240 ) Amounts related to share-based compensation — (5,395 ) — — — (5,395 ) Net distributions to parent 212,328 (212,329 ) 1 — — — Net cash provided by (required) by financing activities — (31,245 ) 1 — — (31,244 ) Net increase in cash and cash equivalents — 104,357 — — — 104,357 Cash and cash equivalents at January 1 — 102,335 — — — 102,335 Cash and cash equivalents at September 30 $ — $ 206,692 $ — $ — $ — $ 206,692
Consolidating Statement of Changes in Equity	CONSOLIDATING STATEMENT OF CHANGES IN EQUITY (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2017 Statement of Stockholders' Equity Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Common Stock Balance as of December 31, 2016 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Issuance of common stock — — — — — — Balance as of September 30, 2017 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Treasury Stock Balance as of December 31, 2016 $ (608,001 ) $ — $ — $ — $ — $ (608,001 ) Issuance of common stock 6,991 — — — — 6,991 Repurchase of common stock (152,009 ) — — — — (152,009 ) Balance as of September 30, 2017 $ (753,019 ) $ — $ — $ — $ — $ (753,019 ) APIC Balance as of December 31, 2016 $ 1,213,056 $ 571,117 $ 52,004 $ 87,543 $ (1,368,382 ) $ 555,338 Issuance of common stock (6,880 ) — — — — (6,880 ) Amounts related to share-based compensation — (5,230 ) — — — (5,230 ) Share-based compensation expense — 4,721 — — — 4,721 Balance as of September 30, 2017 $ 1,206,176 $ 570,608 $ 52,004 $ 87,543 $ (1,368,382 ) $ 547,949 Retained Earnings Balance as of December 31, 2016 $ 749,271 $ 687,792 $ (3 ) $ 66,795 $ (754,584 ) $ 749,271 Net income (loss) 120,424 120,424 (18 ) — (120,406 ) 120,424 Balance as of September 30, 2017 $ 869,695 $ 808,216 $ (21 ) $ 66,795 $ (874,990 ) $ 869,695 CONSOLIDATING STATEMENT OF CHANGES IN EQUITY (unaudited) (Thousands of dollars) Nine Months Ended September 30, 2016 Statement of Stockholders' Equity Parent Company Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Consolidated Common Stock Balance as of December 31, 2015 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Issuance of common stock — — — — — — Balance as of September 30, 2016 $ 468 $ 1 $ 60 $ — $ (61 ) $ 468 Treasury Stock Balance as of December 31, 2015 $ (294,139 ) $ — $ — $ — $ — $ (294,139 ) Issuance of common stock 9,356 — — — — 9,356 Repurchase of common stock (212,328 ) — — — — (212,328 ) Balance as of September 30, 2016 $ (497,111 ) $ — $ — $ — $ — $ (497,111 ) APIC Balance as of December 31, 2015 $ 1,222,465 $ 564,554 $ 52,004 $ 87,543 $ (1,368,384 ) $ 558,182 Issuance of common stock (9,356 ) — — — — (9,356 ) Amounts related to share-based compensation — (5,395 ) — — — (5,395 ) Share-based compensation expense — 6,945 — — — 6,945 Balance as of September 30, 2016 $ 1,213,109 $ 566,104 $ 52,004 $ 87,543 $ (1,368,384 ) $ 550,376 Retained Earnings Balance as of December 31, 2015 $ 527,779 $ 466,300 $ (2 ) $ 66,795 $ (533,093 ) $ 527,779 Net income (loss) 177,675 177,675 (1 ) — (177,674 ) 177,675 Balance as of September 30, 2016 $ 705,454 $ 643,975 $ (3 ) $ 66,795 $ (710,767 ) $ 705,454

Description of Business and B30

Description of Business and Basis of Presentation (Details)	Aug. 30, 2013	Mar. 31, 2013USD ($)$ / sharesshares	Sep. 30, 2017USD ($)statestation$ / shares	Sep. 30, 2017USD ($)statestation$ / shares	Dec. 31, 2016$ / shares
Product Information [Line Items]
Number of states in which entity operates | state			26	26
Number of stations			1,423	1,423
Common stock shares issued (in shares) | shares		100
Common stock par value (in dollars per share) | $ / shares		$ 0.01	$ 0.01	$ 0.01	$ 0.01
Proceeds from issuance of common stock | $		$ 1
Percentage of shares of stock distributed	100.00%
Accounting Standards Update 2016-09
Product Information [Line Items]
Total excess tax benefits | $			$ 0	$ 1,900,000
Murphy USA
Product Information [Line Items]
Number of stations			1,154	1,154
Murphy Express
Product Information [Line Items]
Number of stations			269	269

Inventories (Summary Of Invento

Inventories (Summary Of Inventory) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished products - FIFO basis	$ 271,400	$ 207,903
Less LIFO reserve - finished products	(174,806)	(153,319)
Finished products - LIFO basis	96,594	54,584
Store merchandise for resale	100,009	95,649
Materials and supplies	4,162	3,118
Total inventories	$ 200,765	$ 153,351

Long-Term Debt (Summary Of Long

Long-Term Debt (Summary Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Apr. 25, 2017	Dec. 31, 2016	Aug. 14, 2013
Debt Instrument [Line Items]
Capitalized lease obligations, vehicles, due through 2021	$ 1,959		$ 1,451
Less unamortized debt issuance costs	(5,502)		(5,407)
Total long-term debt	884,694		670,218
Less current maturities	19,719		40,596
Total long-term debt, net of current	864,975		629,622
Senior Notes | 6% Senior Notes Due 2023
Debt Instrument [Line Items]
Long-term debt, gross	$ 494,826		494,174
Stated interest rate (percent)	6.00%			6.00%
Unamortized discount	$ 5,174		5,826
Senior Notes | 5.625% Senior Notes Due 2027
Debt Instrument [Line Items]
Long-term debt, gross	$ 296,411		0
Stated interest rate (percent)	5.625%	5.625%
Unamortized discount	$ 3,589
Secured Debt | Term Loan Due 2020 | Term Facility
Debt Instrument [Line Items]
Long-term debt, gross	$ 97,000		$ 180,000
Effective interest rate (percent)	3.86%

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	Mar. 10, 2016USD ($)	Sep. 30, 2017USD ($)	Apr. 25, 2017USD ($)	Dec. 31, 2016USD ($)	Mar. 31, 2016USD ($)	Aug. 14, 2013USD ($)
Debt Instrument [Line Items]
Fixed charge coverage ratio		0.63
Fixed charge coverage ratio threshold, percentage of aggregate facility commitments and borrowing base		17.50%
Fixed charge coverage ratio threshold, amount of aggregate facility commitments and borrowing base		$ 70,000,000
Secured debt to EBITDA ratio		0.23
Dividend restrictions		The Senior Credit Agreement contains restrictions on certain payments, including dividends, when availability under the credit agreement is less than or equal to the greater of $100 million and 25% of the lesser of the revolving commitments and the borrowing base and our fixed charge coverage ratio is less than 1.0 to 1.0 (unless availability under the credit agreement is greater than $100 million and 40% of the lesser of the revolving commitments and the borrowing base). As of September 30, 2017, our ability to make restricted payments was not limited as our availability under the borrowing base was more than $100 million, while our fixed charge coverage ratio under our Senior Credit Agreement was less than 1.0 to 1.0. As of December 31, 2016, we had a shortfall of approximately $304.1 million of our net income and retained earnings subject to such restrictions before the fixed charge coverage ratio under our Senior Credit Agreement would exceed 1.0 to 1.0.
Net income and retained earnings free of restrictions, excess (deficit) of				$ (304,100,000)
Minimum
Debt Instrument [Line Items]
Fixed charge coverage ratio		1		1
Period for fixed charge coverage ratio threshold (in days)		3 days
Dividend restriction threshold as amount of availability		$ 100,000,000
Dividend restriction threshold as a percentage of revolving commitments and borrowing base		25.00%
Dividend restrictions, fixed charge coverage ratio		1
Maximum
Debt Instrument [Line Items]
Secured debt to EBITDA ratio		4.5
Dividend restriction threshold as amount of availability with consideration of fixed charge coverage ratio		$ 100,000,000
Dividend restriction threshold as a percentage of revolving commitments and borrowing base with consideration of fixed charge coverage ratio		40.00%
Federal Funds Rate
Debt Instrument [Line Items]
Spread over variable rate (percent)		0.50%
LIBOR
Debt Instrument [Line Items]
Spread over variable rate (percent)		1.00%
Interest period one (in months)		1 month
Interest period two (in months)		2 months
Interest period three (in months)		3 months
Interest period four (in months)		6 months
Cash
Debt Instrument [Line Items]
Percentage of asset available to borrow against		100.00%
Credit Card Receivables
Debt Instrument [Line Items]
Percentage of asset available to borrow against		90.00%
Investment Grade Accounts
Debt Instrument [Line Items]
Percentage of asset available to borrow against		90.00%
Other Accounts
Debt Instrument [Line Items]
Percentage of asset available to borrow against		85.00%
Midstream Refined Products Inventory
Debt Instrument [Line Items]
Percentage of asset available to borrow against		80.00%
Refined Retail Products Inventory
Debt Instrument [Line Items]
Percentage of asset available to borrow against		75.00%
Retail Merchandise Inventory
Debt Instrument [Line Items]
Percentage of asset available to borrow against		70.00%
Percentage of net orderly liquidation value available to borrow against		85.00%
Asset-Based Loan Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity					$ 450,000,000
Asset-Based Loan Facility | LIBOR | Minimum
Debt Instrument [Line Items]
Spread over variable rate (percent)		1.50%
Asset-Based Loan Facility | LIBOR | Maximum
Debt Instrument [Line Items]
Spread over variable rate (percent)		2.00%
Asset-Based Loan Facility | Alternative Base Rate | Minimum
Debt Instrument [Line Items]
Spread over variable rate (percent)		0.50%
Asset-Based Loan Facility | Alternative Base Rate | Maximum
Debt Instrument [Line Items]
Spread over variable rate (percent)		1.00%
Term Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity					200,000,000
Proceeds borrowed from credit facility	$ 200,000,000
Term (in years)	4 years
Quarterly amortization payment (percent)		5.00%
Term Facility | LIBOR | Minimum
Debt Instrument [Line Items]
Spread over variable rate (percent)		2.50%
Term Facility | LIBOR | Maximum
Debt Instrument [Line Items]
Spread over variable rate (percent)		2.75%
Term Facility | Alternative Base Rate | Minimum
Debt Instrument [Line Items]
Spread over variable rate (percent)		1.50%
Term Facility | Alternative Base Rate | Maximum
Debt Instrument [Line Items]
Spread over variable rate (percent)		1.75%
Incremental Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity					$ 150,000,000
Letter Of Credit
Debt Instrument [Line Items]
Line of credit facility, sublimit		$ 200,000,000
6% Senior Notes Due 2023 | Senior Notes
Debt Instrument [Line Items]
Interest rate (percent)		6.00%				6.00%
Senior notes, principal amount						$ 500,000,000
5.625% Senior Notes Due 2027 | Senior Notes
Debt Instrument [Line Items]
Interest rate (percent)		5.625%	5.625%
Senior notes, principal amount			$ 300,000,000
Asset Based Loan Facility | Maximum
Debt Instrument [Line Items]
Availability under the ABL facility, more than		$ 100,000,000
Asset Based Loan Facility | Asset-Based Loan Facility | Line of Credit
Debt Instrument [Line Items]
Asset-based loan facility, portion included in current maturities		$ 0

Asset Retirement Obligations 34

Asset Retirement Obligations (ARO) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Asset Retirement Obligation Roll Forward
Balance at beginning of period			$ 26,200	$ 24,345	$ 24,345
Accretion expense	$ 447	$ 411	1,335	$ 1,236	1,650
Liabilities incurred			230		379
Settlement of liabilities			(276)		(174)
Balance at end of period	$ 27,489		$ 27,489		$ 26,200

Income Taxes (Summary of Effect

Income Taxes (Summary of Effective Income Tax Rates) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Effective tax rate	37.50%	36.60%	36.20%	37.70%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
U.S. Federal statutory rate		35.00%
Income Taxes Disclosure [Line Items]
Effective tax rate		37.50%	36.60%	36.20%	37.70%
Federal
Income Tax Contingency [Line Items]
Earliest year remaining open for audit and/or settlement in major taxing jurisdictions				2,014
State | Minimum
Income Tax Contingency [Line Items]
Earliest year remaining open for audit and/or settlement in major taxing jurisdictions				2,009
State | Maximum
Income Tax Contingency [Line Items]
Earliest year remaining open for audit and/or settlement in major taxing jurisdictions				2,012
Scenario, Forecast
Income Taxes Disclosure [Line Items]
Effective tax rate	38.00%
Accounting Standards Update 2016-09
Income Tax Contingency [Line Items]
Total excess tax benefits		$ 0		$ 1.9

Incentive Plans (Details)

Incentive Plans (Details)	Feb. 08, 2017$ / sharesshares	Aug. 30, 2013USD ($)shares	Mar. 31, 2017$ / sharesshares	Sep. 30, 2017USD ($)companyshares	Sep. 30, 2016USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation | $				$ 4,700,000	$ 6,900,000
Total income tax benefits realized from tax deductions related to stock option exercises under share-based payment arrangements | $				$ 200,000	$ 1,700,000
2013 Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for incentive plan (no more than) (in shares)		5,500,000
Number of shares per employee (no more than) (in shares)		1,000,000
2013 Long-Term Incentive Plan | Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum amount payable | $		$ 5,000,000
Restricted stock units issued (in shares)	53,800
2013 Long-Term Incentive Plan | Nonqualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted (in shares)	114,800
Shares granted, exercise price (in dollars per share) | $ / shares	$ 65.75
Shares granted, fair value determination method	Black-Scholes
Shares granted, fair value (in dollars per share) | $ / shares	$ 15.45
2013 Long-Term Incentive Plan | Return On Average Capital Employed Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units issued, weighted average grant date fair value (in dollars per share) | $ / shares	$ 65.75
Award vesting period (in years)	3 years
2013 Long-Term Incentive Plan | Total Shareholder Return Performance Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted, fair value determination method	Monte Carlo
Restricted stock units issued, weighted average grant date fair value (in dollars per share) | $ / shares	$ 94.51
Award vesting period (in years)	3 years
Number of companies in total shareholder return peer comparison group | company				16
2013 Long-Term Incentive Plan, RSU Grant One | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units issued (in shares)	29,075
Restricted stock units issued, weighted average grant date fair value (in dollars per share) | $ / shares	$ 65.41
2013 Long-Term Incentive Plan, RSU Grant Two | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units issued (in shares)	50,075
Restricted stock units issued, weighted average grant date fair value (in dollars per share) | $ / shares	$ 65.75
2013 Stock Plan For Non-Employee Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for incentive plan (no more than) (in shares)				500,000
2013 Stock Plan For Non-Employee Directors | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units issued (in shares)			15,948
Restricted stock units issued, weighted average grant date fair value (in dollars per share) | $ / shares			$ 66.01
Award vesting period (in years)			3 years

Financial Instruments and Ris38

Financial Instruments and Risk Management (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Cash deposits related to commodity derivative contracts	$ 2.8	$ 1.8

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - January 2016 Share Repurchase Program - USD ($)	9 Months Ended
	Sep. 30, 2017	Jan. 25, 2016
Equity, Class of Treasury Stock [Line Items]
Capital expenditure and stock repurchase program, approved amount (up to)		$ 500,000,000
Stock repurchase program, shares acquired (in shares)	2,252,828
Stock repurchase program, average price per share (in dollars per share)	$ 67.47
Capital expenditure and stock repurchase program, remaining authorized amount	$ 24,700,000

Earnings Per Share (Reconciliat

Earnings Per Share (Reconciliation of Basic and Diluted Earnings Per Share Computations) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings per common share:
Net income (loss) attributable to common stockholders	$ 67,887	$ 45,491	$ 120,424	$ 177,675
Weighted average common shares outstanding - basic (in shares)	35,423	38,896	36,253	39,719
Earnings per common share (in dollars per share)	$ 1.92	$ 1.17	$ 3.32	$ 4.47
Earnings per common share - assuming dilution:
Net income (loss) attributable to common stockholders	$ 67,887	$ 45,491	$ 120,424	$ 177,675
Common equivalent shares:
Dilutive options (in shares)	322	278	326	270
Weighted average common shares outstanding - assuming dilution (in shares)	35,745	39,174	36,579	39,989
Earnings per common share assuming dilution (in dollars per share)	$ 1.90	$ 1.16	$ 3.29	$ 4.44

Other Financial Information (Sc

Other Financial Information (Schedule of Renewable Identification Numbers (RINs) and Other Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Renewable Identification Numbers (RINs) sales	$ 48,738	$ 48,047	$ 114,383	$ 130,690
Other	1,053	772	4,625	2,940
Other operating revenues	$ 49,791	$ 48,819	$ 119,008	$ 133,630

Other Financial Information (Na

Other Financial Information (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash income taxes paid (collected), net of refunds	$ 29.3	$ 57.5
Interest paid, net of amounts capitalized	$ 32.4	$ 35.2

Other Financial Information (Su

Other Financial Information (Summary of Changes in Operating Working Capital) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts receivable	$ (8,850)	$ (3,403)
Inventories	(47,433)	3,364
Prepaid expenses and other current assets	11,540	11,891
Accounts payable and accrued liabilities	(25,153)	(6,289)
Income taxes payable	11,622	(181)
Net decrease (increase) in noncash operating working capital	$ (58,274)	$ 5,382

Assets and Liabilities Measur44

Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Current and long-term debt, carrying amount	$ (884,694)	$ (670,218)
Current and long-term debt. fair value	$ (917,858)	$ (690,114)

Contingencies (Details)

Contingencies (Details)	9 Months Ended
	Sep. 30, 2017USD ($)site
Loss Contingencies [Line Items]
Number of Superfund sites for which company may be liable | site	1
Outstanding letters of credit	$ 15,400,000
Estimate of possible loss	0
Workers Compensation Insurance Claims
Loss Contingencies [Line Items]
Insurance deductible amount	1,000,000
General Liability Insurance Claims
Loss Contingencies [Line Items]
Insurance deductible amount	3,000,000
Auto Liability Insurance Claims
Loss Contingencies [Line Items]
Insurance deductible amount	300,000
Insurance Claims
Loss Contingencies [Line Items]
Loss contingency accrual	$ 19,900,000

Business Segment (Narrative) (D

Business Segment (Narrative) (Details)	9 Months Ended
	Sep. 30, 2017segment
Segment Reporting [Abstract]
Number of operating segments	1

Business Segment (Summary of In

Business Segment (Summary of Information by Business Segment) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total Assets	$ 2,279,507		$ 2,279,507		$ 2,088,740
External revenues	3,236,351	$ 3,042,738	9,447,029	$ 8,538,762
Net income	67,887	45,491	120,424	177,675
Operating Segments | Marketing
Segment Reporting Information [Line Items]
Total Assets	2,031,120		2,031,120
External revenues	3,236,333	3,042,727	9,446,777	8,538,535
Net income	75,830	52,755	140,144	198,622
Corporate and other assets
Segment Reporting Information [Line Items]
Total Assets	248,387		248,387
External revenues	18	11	252	227
Net income	$ (7,943)	$ (7,264)	$ (19,720)	$ (20,947)

Guarantor Subsidiaries - Additi

Guarantor Subsidiaries - Additional Information (Details) - Senior Notes	Sep. 30, 2017	Apr. 25, 2017	Aug. 14, 2013
6% Senior Notes Due 2023
Debt Instrument [Line Items]
Interest rate (percent)	6.00%		6.00%
5.625% Senior Notes Due 2027
Debt Instrument [Line Items]
Interest rate (percent)	5.625%	5.625%

Guarantor Subsidiaries (Consoli

Guarantor Subsidiaries (Consolidating Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 169,014	$ 153,813	$ 206,692	$ 102,335
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	192,443	183,519
Inventories, at lower of cost or market	200,765	153,351
Prepaid expenses and other current assets	13,538	24,871
Total current assets	575,760	515,554
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	1,659,410	1,532,655
Investments in subsidiaries	0	0
Other assets	44,337	40,531
Total assets	2,279,507	2,088,740
Current liabilities
Current maturities of long-term debt	19,719	40,596
Inter-company accounts payable	0	0
Trade accounts payable and accrued liabilities	454,074	473,370
Income taxes payable	12,216	594
Total current liabilities	486,009	514,560
Long-term debt, including capitalized lease obligations	864,975	629,622
Deferred income taxes	222,085	204,656
Asset retirement obligations	27,489	26,200
Deferred credits and other liabilities	13,856	16,626
Total liabilities	1,614,414	1,391,664
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	468	468
Treasury Stock (11,971,014 shares held at September 30, 2017)	(753,019)	(608,001)
Additional paid in capital (APIC)	547,949	555,338
Retained earnings	869,695	749,271
Total stockholders' equity	665,093	697,076	759,187	$ 792,290
Total liabilities and stockholders' equity	2,279,507	2,088,740
Eliminations
Current assets
Cash and cash equivalents	0	0	0
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	0	0
Inventories, at lower of cost or market	0	0
Prepaid expenses and other current assets	0	0
Total current assets	0	0
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	0	0
Investments in subsidiaries	(2,243,433)	(2,123,027)
Other assets	0	0
Total assets	(2,243,433)	(2,123,027)
Current liabilities
Current maturities of long-term debt	0	0
Inter-company accounts payable	0	0
Trade accounts payable and accrued liabilities	0	0
Income taxes payable	0	0
Total current liabilities	0	0
Long-term debt, including capitalized lease obligations	0	0
Deferred income taxes		0
Asset retirement obligations	0	0
Deferred credits and other liabilities	0	0
Total liabilities	0	0
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	(61)	(61)
Treasury Stock (11,971,014 shares held at September 30, 2017)	0	0
Additional paid in capital (APIC)	(1,368,382)	(1,368,382)
Retained earnings	(874,990)	(754,584)
Total stockholders' equity	(2,243,433)	(2,123,027)
Total liabilities and stockholders' equity	(2,243,433)	(2,123,027)
Parent Company
Current assets
Cash and cash equivalents	0	0	0
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	0	0
Inventories, at lower of cost or market	0	0
Prepaid expenses and other current assets	0	0
Total current assets	0	0
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	0	0
Investments in subsidiaries	2,098,535	1,978,110
Other assets	0	0
Total assets	2,098,535	1,978,110
Current liabilities
Current maturities of long-term debt	0	0
Inter-company accounts payable	775,215	623,316
Trade accounts payable and accrued liabilities	0	0
Income taxes payable	0	0
Total current liabilities	775,215	623,316
Long-term debt, including capitalized lease obligations	0	0
Deferred income taxes	0	0
Asset retirement obligations	0	0
Deferred credits and other liabilities	0	0
Total liabilities	775,215	623,316
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	468	468
Treasury Stock (11,971,014 shares held at September 30, 2017)	(753,019)	(608,001)
Additional paid in capital (APIC)	1,206,176	1,213,056
Retained earnings	869,695	749,271
Total stockholders' equity	1,323,320	1,354,794
Total liabilities and stockholders' equity	2,098,535	1,978,110
Issuer
Current assets
Cash and cash equivalents	169,009	153,813	206,692
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	192,443	183,519
Inventories, at lower of cost or market	200,765	153,351
Prepaid expenses and other current assets	13,535	24,871
Total current assets	575,752	515,554
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	1,658,622	1,532,655
Investments in subsidiaries	144,898	144,917
Other assets	44,337	40,531
Total assets	2,423,609	2,233,657
Current liabilities
Current maturities of long-term debt	19,719	40,596
Inter-company accounts payable	(569,617)	(416,914)
Trade accounts payable and accrued liabilities	454,074	473,370
Income taxes payable	12,203	591
Total current liabilities	(83,621)	97,643
Long-term debt, including capitalized lease obligations	864,975	629,622
Deferred income taxes	222,085	204,656
Asset retirement obligations	27,489	26,200
Deferred credits and other liabilities	13,856	16,626
Total liabilities	1,044,784	974,747
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	1	1
Treasury Stock (11,971,014 shares held at September 30, 2017)	0	0
Additional paid in capital (APIC)	570,608	571,117
Retained earnings	808,216	687,792
Total stockholders' equity	1,378,825	1,258,910
Total liabilities and stockholders' equity	2,423,609	2,233,657
Guarantor Subsidiaries
Current assets
Cash and cash equivalents	5	0	0
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	0	0
Inventories, at lower of cost or market	0	0
Prepaid expenses and other current assets	3	0
Total current assets	8	0
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	788	0
Investments in subsidiaries	0	0
Other assets	0	0
Total assets	796	0
Current liabilities
Current maturities of long-term debt	0	0
Inter-company accounts payable	(51,260)	(52,064)
Trade accounts payable and accrued liabilities		0
Income taxes payable	13	3
Total current liabilities	(51,247)	(52,061)
Long-term debt, including capitalized lease obligations	0	0
Deferred income taxes	0	0
Asset retirement obligations	0	0
Deferred credits and other liabilities	0	0
Total liabilities	(51,247)	(52,061)
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	60	60
Treasury Stock (11,971,014 shares held at September 30, 2017)	0	0
Additional paid in capital (APIC)	52,004	52,004
Retained earnings	(21)	(3)
Total stockholders' equity	52,043	52,061
Total liabilities and stockholders' equity	796	0
Non-Guarantor Subsidiaries
Current assets
Cash and cash equivalents	0	0	$ 0
Accounts receivable—trade, less allowance for doubtful accounts of $1,094 in 2017	0	0
Inventories, at lower of cost or market	0	0
Prepaid expenses and other current assets	0	0
Total current assets	0	0
Property, plant and equipment, at cost less accumulated depreciation and amortization of $846,212 in 2017	0	0
Investments in subsidiaries	0	0
Other assets	0	0
Total assets	0	0
Current liabilities
Current maturities of long-term debt	0	0
Inter-company accounts payable	(154,338)	(154,338)
Trade accounts payable and accrued liabilities	0	0
Income taxes payable	0	0
Total current liabilities	(154,338)	(154,338)
Long-term debt, including capitalized lease obligations	0	0
Deferred income taxes	0	0
Asset retirement obligations	0	0
Deferred credits and other liabilities	0	0
Total liabilities	(154,338)	(154,338)
Stockholders' Equity
Preferred Stock, par $0.01 (authorized 20,000,000 shares, none outstanding)	0	0
Common Stock, par $0.01 (authorized 200,000,000 shares, 46,767,164 shares issued at September 30, 2017)	0	0
Treasury Stock (11,971,014 shares held at September 30, 2017)	0	0
Additional paid in capital (APIC)	87,543	87,543
Retained earnings	66,795	66,795
Total stockholders' equity	154,338	154,338
Total liabilities and stockholders' equity	$ 0	$ 0

Guarantor Subsidiaries (Conso50

Guarantor Subsidiaries (Consolidating Balance Sheet 2) (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Mar. 31, 2013
Guarantor Subsidiaries [Abstract]
Allowance for doubtful accounts	$ 1,094	$ 1,891
Property, plant and equipment, accumulated depreciation and amortization	$ 846,212	$ 780,426
Preferred stock par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock shares authorized (in shares)	20,000,000	20,000,000
Preferred stock shares outstanding (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock shares authorized (in shares)	200,000,000	200,000,000
Common stock shares issued (in shares)	46,767,164	46,767,164
Treasury stock, shares held (in shares)	11,971,014	9,831,196

Guarantor Subsidiaries (Conso51

Guarantor Subsidiaries (Consolidating Income Statement) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Operating Revenues
Petroleum product sales	[1]	$ 2,580,985	$ 2,394,951	$ 7,550,958	$ 6,654,970
Merchandise sales		605,575	598,968	1,777,063	1,750,162
Other operating revenues		49,791	48,819	119,008	133,630
Total operating revenues		3,236,351	3,042,738	9,447,029	8,538,762
Operating Expenses
Petroleum product cost of goods sold	[1]	2,419,124	2,275,487	7,161,632	6,301,552
Merchandise cost of goods sold		507,921	503,266	1,492,861	1,475,869
Station and other operating expenses		130,375	127,991	384,552	369,910
Depreciation and amortization		28,989	25,576	83,514	72,747
Selling, general and administrative		31,535	30,726	101,128	94,549
Accretion of asset retirement obligations		447	411	1,335	1,236	$ 1,650
Total operating expenses		3,118,391	2,963,457	9,225,022	8,315,863
Gain (loss) on sale of assets		(58)	(335)	(3,426)	88,640
Income (loss) from operations		117,902	78,946	218,581	311,539
Other income (expense)
Interest income		466	144	831	474
Interest expense		(12,726)	(10,182)	(33,868)	(29,780)
Other nonoperating income		3,034	2,848	3,269	2,966
Total other income (expense)		(9,226)	(7,190)	(29,768)	(26,340)
Income before income taxes		108,676	71,756	188,813	285,199
Income tax expense		40,789	26,265	68,389	107,524
Income (loss)		67,887	45,491	120,424	177,675
Equity earnings in affiliates, net of tax		0	0	0	0
Net Income (Loss)		67,887	45,491	120,424	177,675
Eliminations
Operating Revenues
Petroleum product sales		0	0	0	0
Merchandise sales		0	0	0	0
Other operating revenues		0	0	0	0
Total operating revenues		0	0	0	0
Operating Expenses
Petroleum product cost of goods sold		0	0	0	0
Merchandise cost of goods sold		0	0	0	0
Station and other operating expenses		0	0	0	0
Depreciation and amortization		0	0	0	0
Selling, general and administrative		0	0	0	0
Accretion of asset retirement obligations		0	0	0	0
Total operating expenses		0	0	0	0
Gain (loss) on sale of assets		0	0	0	0
Income (loss) from operations		0	0	0	0
Other income (expense)
Interest income		0	0	0	0
Interest expense		0	0	0	0
Other nonoperating income		0	0	0	0
Total other income (expense)		0	0	0	0
Income before income taxes		0	0	0	0
Income tax expense		0	0	0	0
Income (loss)		0	0	0	0
Equity earnings in affiliates, net of tax		(67,874)	(45,491)	(120,406)	(177,674)
Net Income (Loss)		(67,874)	(45,491)	(120,406)	(177,674)
Parent Company
Operating Revenues
Petroleum product sales		0	0	0	0
Merchandise sales		0	0	0	0
Other operating revenues		0	0	0	0
Total operating revenues		0	0	0	0
Operating Expenses
Petroleum product cost of goods sold		0	0	0	0
Merchandise cost of goods sold		0	0	0	0
Station and other operating expenses		0	0	0	0
Depreciation and amortization		0	0	0	0
Selling, general and administrative		0	0	0	0
Accretion of asset retirement obligations		0	0	0	0
Total operating expenses		0	0	0	0
Gain (loss) on sale of assets		0	0	0	0
Income (loss) from operations		0	0	0	0
Other income (expense)
Interest income		0	0	0	0
Interest expense		0	0	0	0
Other nonoperating income		0	0	0	0
Total other income (expense)		0	0	0	0
Income before income taxes		0	0	0	0
Income tax expense		0	0	0	0
Income (loss)		0	0	0	0
Equity earnings in affiliates, net of tax		67,887	45,491	120,424	177,675
Net Income (Loss)		67,887	45,491	120,424	177,675
Issuer
Operating Revenues
Petroleum product sales		2,580,985	2,394,951	7,550,958	6,654,970
Merchandise sales		605,575	598,968	1,777,063	1,750,162
Other operating revenues		49,791	48,819	119,006	133,630
Total operating revenues		3,236,351	3,042,738	9,447,027	8,538,762
Operating Expenses
Petroleum product cost of goods sold		2,419,124	2,275,487	7,161,632	6,301,552
Merchandise cost of goods sold		507,921	503,266	1,492,861	1,475,869
Station and other operating expenses		130,371	127,991	384,548	369,910
Depreciation and amortization		28,980	25,576	83,499	72,747
Selling, general and administrative		31,535	30,726	101,127	94,548
Accretion of asset retirement obligations		447	411	1,335	1,236
Total operating expenses		3,118,378	2,963,457	9,225,002	8,315,862
Gain (loss) on sale of assets		(58)	(335)	(3,426)	88,640
Income (loss) from operations		117,915	78,946	218,599	311,540
Other income (expense)
Interest income		466	144	831	474
Interest expense		(12,726)	(10,182)	(33,868)	(29,780)
Other nonoperating income		3,034	2,848	3,269	2,966
Total other income (expense)		(9,226)	(7,190)	(29,768)	(26,340)
Income before income taxes		108,689	71,756	188,831	285,200
Income tax expense		40,789	26,265	68,389	107,524
Income (loss)		67,900	45,491	120,442	177,676
Equity earnings in affiliates, net of tax		(13)	0	(18)	(1)
Net Income (Loss)		67,887	45,491	120,424	177,675
Guarantor Subsidiaries
Operating Revenues
Petroleum product sales		0	0	0	0
Merchandise sales		0	0	0	0
Other operating revenues		0	0	2	0
Total operating revenues		0	0	2	0
Operating Expenses
Petroleum product cost of goods sold		0	0	0	0
Merchandise cost of goods sold		0	0	0	0
Station and other operating expenses		4	0	4	0
Depreciation and amortization		9	0	15	0
Selling, general and administrative		0	0	1	1
Accretion of asset retirement obligations		0	0	0	0
Total operating expenses		13	0	20	1
Gain (loss) on sale of assets		0	0	0	0
Income (loss) from operations		(13)	0	(18)	(1)
Other income (expense)
Interest income		0	0	0	0
Interest expense		0	0	0	0
Other nonoperating income		0	0	0	0
Total other income (expense)		0	0	0	0
Income before income taxes		(13)	0	(18)	(1)
Income tax expense		0	0	0	0
Income (loss)		(13)	0	(18)	(1)
Equity earnings in affiliates, net of tax		0	0	0	0
Net Income (Loss)		(13)	0	(18)	(1)
Non-Guarantor Subsidiaries
Operating Revenues
Petroleum product sales		0	0	0	0
Merchandise sales		0	0	0	0
Other operating revenues		0	0	0	0
Total operating revenues		0	0	0	0
Operating Expenses
Petroleum product cost of goods sold		0	0	0	0
Merchandise cost of goods sold		0	0	0	0
Station and other operating expenses		0	0	0	0
Depreciation and amortization		0	0	0	0
Selling, general and administrative		0	0	0	0
Accretion of asset retirement obligations		0	0	0	0
Total operating expenses		0	0	0	0
Gain (loss) on sale of assets		0	0	0	0
Income (loss) from operations		0	0	0	0
Other income (expense)
Interest income		0	0	0	0
Interest expense		0	0	0	0
Other nonoperating income		0	0	0	0
Total other income (expense)		0	0	0	0
Income before income taxes		0	0	0	0
Income tax expense		0	0	0	0
Income (loss)		0	0	0	0
Equity earnings in affiliates, net of tax		0	0	0	0
Net Income (Loss)		$ 0	$ 0	$ 0	$ 0
[1]	Includes excise taxes of $488,790 and $505,814 for the three months ended September 30, 2017 and 2016, respectively and $1,473,440 and $1,466,347 for the nine months ended September 30, 2017 and 2016, respectively.

Guarantor Subsidiaries (Conso52

Guarantor Subsidiaries (Consolidating Statement Of Cash Flow) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Operating Activities
Net income	$ 67,887	$ 45,491	$ 120,424	$ 177,675
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	28,989	25,576	83,514	72,747
Deferred and noncurrent income tax charges (credits)			17,429	37,636
Accretion of asset retirement obligations	447	411	1,335	1,236	$ 1,650
(Gain) loss on sale of assets	58	335	3,426	(88,640)
Net (increase) decrease in noncash operating working capital			(58,274)	5,382
Equity in earnings of affiliates	0	0	0	0
Other operating activities - net			(1,488)	3,792
Net cash provided by (required by) operating activities			166,366	209,828
Investing Activities
Property additions			(201,532)	(198,911)
Proceeds from sale of assets			689	85,001
Changes in restricted cash			0	68,571
Other investing activities - net			(4,599)	(28,888)
Net cash required by investing activities			(205,442)	(74,227)
Financing Activities
Purchase of treasury stock			(152,009)	(212,328)
Borrowings of debt			338,750	200,000
Repayments of debt			(126,134)	(10,281)
Debt issuance costs			(1,100)	(3,240)
Amounts related to share-based compensation			(5,230)	(5,395)
Net distributions to parent			0	0
Net cash provided by (required by) financing activities			54,277	(31,244)
Net increase in cash and cash equivalents			15,201	104,357
Cash and cash equivalents at January 1			153,813	102,335	102,335
Cash and cash equivalents at September 30	169,014		169,014		153,813
Cash and cash equivalents	169,014	206,692	169,014	206,692	153,813	$ 102,335
Eliminations
Operating Activities
Net income	(67,874)	(45,491)	(120,406)	(177,674)
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	0	0	0	0
Deferred and noncurrent income tax charges (credits)			0	0
Accretion of asset retirement obligations	0	0	0	0
(Gain) loss on sale of assets	0	0	0	0
Net (increase) decrease in noncash operating working capital			0	0
Equity in earnings of affiliates	67,874	45,491	120,406	177,674
Other operating activities - net			0	0
Net cash provided by (required by) operating activities			0	0
Investing Activities
Property additions			0	0
Proceeds from sale of assets			0	0
Changes in restricted cash			0	0
Other investing activities - net			0	0
Net cash required by investing activities			0	0
Financing Activities
Purchase of treasury stock			0	0
Borrowings of debt			0	0
Repayments of debt			0	0
Debt issuance costs			0	0
Amounts related to share-based compensation			0	0
Net distributions to parent			0	0
Net cash provided by (required by) financing activities			0	0
Net increase in cash and cash equivalents			0	0
Cash and cash equivalents at January 1			0	0	0
Cash and cash equivalents at September 30	0		0		0
Cash and cash equivalents	0	0	0	0	0
Parent Company
Operating Activities
Net income	67,887	45,491	120,424	177,675
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	0	0	0	0
Deferred and noncurrent income tax charges (credits)			0	0
Accretion of asset retirement obligations	0	0	0	0
(Gain) loss on sale of assets	0	0	0	0
Net (increase) decrease in noncash operating working capital			0	0
Equity in earnings of affiliates	(67,887)	(45,491)	(120,424)	(177,675)
Other operating activities - net			0	0
Net cash provided by (required by) operating activities			0	0
Investing Activities
Property additions			0	0
Proceeds from sale of assets			0	0
Changes in restricted cash			0	0
Other investing activities - net			0	0
Net cash required by investing activities			0	0
Financing Activities
Purchase of treasury stock			(152,009)	(212,328)
Borrowings of debt			0	0
Repayments of debt			0	0
Debt issuance costs			0	0
Amounts related to share-based compensation			0	0
Net distributions to parent			152,009	212,328
Net cash provided by (required by) financing activities			0	0
Net increase in cash and cash equivalents			0	0
Cash and cash equivalents at January 1			0	0	0
Cash and cash equivalents at September 30	0		0		0
Cash and cash equivalents	0	0	0	0	0
Issuer
Operating Activities
Net income	67,887	45,491	120,424	177,675
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	28,980	25,576	83,499	72,747
Deferred and noncurrent income tax charges (credits)			17,429	37,636
Accretion of asset retirement obligations	447	411	1,335	1,236
(Gain) loss on sale of assets	58	335	3,426	(88,640)
Net (increase) decrease in noncash operating working capital			(58,271)	5,382
Equity in earnings of affiliates	13	0	18	1
Other operating activities - net			(1,488)	3,792
Net cash provided by (required by) operating activities			166,372	209,829
Investing Activities
Property additions			(200,728)	(198,911)
Proceeds from sale of assets			689	85,001
Changes in restricted cash			0	68,571
Other investing activities - net			(4,599)	(28,888)
Net cash required by investing activities			(204,638)	(74,227)
Financing Activities
Purchase of treasury stock			0	0
Borrowings of debt			338,750	200,000
Repayments of debt			(126,134)	(10,281)
Debt issuance costs			(1,100)	(3,240)
Amounts related to share-based compensation			(5,230)	(5,395)
Net distributions to parent			(152,824)	(212,329)
Net cash provided by (required by) financing activities			53,462	(31,245)
Net increase in cash and cash equivalents			15,196	104,357
Cash and cash equivalents at January 1			153,813	102,335	102,335
Cash and cash equivalents at September 30	169,009		169,009		153,813
Cash and cash equivalents	169,009	206,692	169,009	206,692	153,813
Guarantor Subsidiaries
Operating Activities
Net income	(13)	0	(18)	(1)
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	9	0	15	0
Deferred and noncurrent income tax charges (credits)			0	0
Accretion of asset retirement obligations	0	0	0	0
(Gain) loss on sale of assets	0	0	0	0
Net (increase) decrease in noncash operating working capital			(3)	0
Equity in earnings of affiliates	0	0	0	0
Other operating activities - net			0	0
Net cash provided by (required by) operating activities			(6)	(1)
Investing Activities
Property additions			(804)	0
Proceeds from sale of assets			0	0
Changes in restricted cash			0	0
Other investing activities - net			0	0
Net cash required by investing activities			(804)	0
Financing Activities
Purchase of treasury stock			0	0
Borrowings of debt			0	0
Repayments of debt			0	0
Debt issuance costs			0	0
Amounts related to share-based compensation			0	0
Net distributions to parent			815	1
Net cash provided by (required by) financing activities			815	1
Net increase in cash and cash equivalents			5	0
Cash and cash equivalents at January 1			0	0	0
Cash and cash equivalents at September 30	5		5		0
Cash and cash equivalents	5	0	5	0	0
Non-Guarantor Subsidiaries
Operating Activities
Net income	0	0	0	0
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	0	0	0	0
Deferred and noncurrent income tax charges (credits)			0	0
Accretion of asset retirement obligations	0	0	0	0
(Gain) loss on sale of assets	0	0	0	0
Net (increase) decrease in noncash operating working capital			0	0
Equity in earnings of affiliates	0	0	0	0
Other operating activities - net			0	0
Net cash provided by (required by) operating activities			0	0
Investing Activities
Property additions			0	0
Proceeds from sale of assets			0	0
Changes in restricted cash			0	0
Other investing activities - net			0	0
Net cash required by investing activities			0	0
Financing Activities
Purchase of treasury stock			0	0
Borrowings of debt			0	0
Repayments of debt			0	0
Debt issuance costs			0	0
Amounts related to share-based compensation			0	0
Net distributions to parent			0	0
Net cash provided by (required by) financing activities			0	0
Net increase in cash and cash equivalents			0	0
Cash and cash equivalents at January 1			0	0	0
Cash and cash equivalents at September 30	0		0		0
Cash and cash equivalents	$ 0	$ 0	$ 0	$ 0	$ 0

Guarantor Subsidiaries (Conso53

Guarantor Subsidiaries (Consolidating Statement Of Changes In Equity) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 697,076	$ 792,290
Issuance of common stock			111	0
Repurchase of common stock			(152,009)	(212,328)
Amounts related to share-based compensation			(5,230)	(5,395)
Share-based compensation expense			4,721	6,945
Net Income (Loss)	$ 67,887	$ 45,491	120,424	177,675
Ending balance	665,093	759,187	665,093	759,187
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			468	468
Issuance of common stock			0	0
Ending balance	468	468	468	468
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(608,001)	(294,139)
Issuance of common stock			6,991	9,356
Repurchase of common stock			(152,009)	(212,328)
Ending balance	(753,019)	(497,111)	(753,019)	(497,111)
APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			555,338	558,182
Issuance of common stock			(6,880)	(9,356)
Amounts related to share-based compensation			(5,230)	(5,395)
Share-based compensation expense			4,721	6,945
Ending balance	547,949	550,376	547,949	550,376
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			749,271	527,779
Net Income (Loss)			120,424	177,675
Ending balance	869,695	705,454	869,695	705,454
Eliminations
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(2,123,027)
Net Income (Loss)	(67,874)	(45,491)	(120,406)	(177,674)
Ending balance	(2,243,433)		(2,243,433)
Eliminations | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(61)	(61)
Ending balance	(61)	(61)	(61)	(61)
Eliminations | APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(1,368,382)	(1,368,384)
Ending balance	(1,368,382)	(1,368,384)	(1,368,382)	(1,368,384)
Eliminations | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(754,584)	(533,093)
Net Income (Loss)			(120,406)	(177,674)
Ending balance	(874,990)	(710,767)	(874,990)	(710,767)
Parent Company
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			1,354,794
Net Income (Loss)	67,887	45,491	120,424	177,675
Ending balance	1,323,320		1,323,320
Parent Company | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			468	468
Ending balance	468	468	468	468
Parent Company | Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(608,001)	(294,139)
Issuance of common stock			6,991	9,356
Repurchase of common stock			(152,009)	(212,328)
Ending balance	(753,019)	(497,111)	(753,019)	(497,111)
Parent Company | APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			1,213,056	1,222,465
Issuance of common stock			(6,880)	(9,356)
Ending balance	1,206,176	1,213,109	1,206,176	1,213,109
Parent Company | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			749,271	527,779
Net Income (Loss)			120,424	177,675
Ending balance	869,695	705,454	869,695	705,454
Issuer
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			1,258,910
Net Income (Loss)	67,887	45,491	120,424	177,675
Ending balance	1,378,825		1,378,825
Issuer | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			1	1
Ending balance	1	1	1	1
Issuer | APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			571,117	564,554
Amounts related to share-based compensation			(5,230)	(5,395)
Share-based compensation expense			4,721	6,945
Ending balance	570,608	566,104	570,608	566,104
Issuer | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			687,792	466,300
Net Income (Loss)			120,424	177,675
Ending balance	808,216	643,975	808,216	643,975
Guarantor Subsidiaries
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			52,061
Net Income (Loss)	(13)	0	(18)	(1)
Ending balance	52,043		52,043
Guarantor Subsidiaries | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			60	60
Ending balance	60	60	60	60
Guarantor Subsidiaries | APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			52,004	52,004
Ending balance	52,004	52,004	52,004	52,004
Guarantor Subsidiaries | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			(3)	(2)
Net Income (Loss)			(18)	(1)
Ending balance	(21)	(3)	(21)	(3)
Non-Guarantor Subsidiaries
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			154,338
Net Income (Loss)	0	0	0	0
Ending balance	154,338		154,338
Non-Guarantor Subsidiaries | APIC
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			87,543	87,543
Ending balance	87,543	87,543	87,543	87,543
Non-Guarantor Subsidiaries | Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			66,795	66,795
Net Income (Loss)			0	0
Ending balance	$ 66,795	$ 66,795	$ 66,795	$ 66,795