Alto Ingredients (ALTO) 10-K 14 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 13, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	ALTO INGREDIENTS, INC.
Trading Symbol	ALTO
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		75,144,522
Entity Public Float			$ 266.5
Amendment Flag	false
Entity Central Index Key	0000778164
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	true
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-21467
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-2170618
Entity Address, Address Line One	1300 South Second Street
Entity Address, City or Town	Pekin
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	61554
City Area Code	(916)
Local Phone Number	403-2123
Title of 12(b) Security	Common Stock, $0.001 par value
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Auditor Firm ID	49
Auditor Name	RSM US LLP
Auditor Location	Rochester, Minnesota

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 36,456	$ 50,612
Restricted cash	13,069	11,513
Accounts receivable, net of allowance for credit losses of $105 and $378, respectively	68,655	86,888
Inventories	66,628	54,373
Derivative instruments	4,973	15,839
Other current assets	9,340	10,301
Total current assets	199,121	229,526
Property and equipment, net	239,069	222,550
Other Assets:
Right of use operating lease assets, net	18,937	13,413
Notes receivable, noncurrent		11,641
Intangible assets, net	9,087	2,678
Goodwill	5,970
Other assets	6,137	5,145
Total other assets	40,131	32,877
Total Assets	478,321	484,953
Current Liabilities:
Accounts payable – trade	28,115	23,251
Accrued liabilities	26,556	21,307
Current portion – operating leases	3,849	3,909
Derivative instruments	6,732	13,582
Other current liabilities	12,765	7,553
Total current liabilities	78,017	69,602
Long-term debt, net	68,356	50,361
Operating leases, net of current portion	15,062	9,382
Other liabilities	8,797	10,394
Total Liabilities	170,232	139,739
Commitments and contingencies (Notes 1, 9, 10, 11 and 16)
Stockholders’ Equity:
Preferred stock, value
Common stock, value	75	73
Additional paid-in capital	1,040,834	1,037,205
Accumulated other comprehensive income (loss)	1,822	(284)
Accumulated deficit	(734,643)	(691,781)
Total stockholders’ equity	308,089	345,214
Total Liabilities and Stockholders’ Equity	478,321	484,953
Series A Preferred Stock
Stockholders’ Equity:
Preferred stock, value
Series B Preferred Stock
Stockholders’ Equity:
Preferred stock, value	1	1
Non-voting common stock
Stockholders’ Equity:
Common stock, value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable, net of allowance (in Dollars)	$ 105	$ 378
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	75,154,495	72,777,694
Common stock, shares outstanding	75,154,495	72,777,694
Series A Preferred Stock
Preferred stock, shares authorized	1,684,375	1,684,375
Preferred stock, shares issued
Preferred stock, shares outstanding
Series B Preferred Stock
Preferred stock, shares authorized	1,580,790	1,580,790
Preferred stock, shares issued	926,942	926,942
Preferred stock, shares outstanding	926,942	926,942
Preferred stock, liquidation preference (in Dollars)	$ 18,075
Non-voting common stock
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	3,553,000	3,553,000
Common stock, shares issued	896	896
Common stock, shares outstanding	896	896

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net sales	$ 1,335,621	$ 1,207,892	$ 897,023
Cost of goods sold	1,363,171	1,140,108	844,164
Gross profit (loss)	(27,550)	67,784	52,859
Selling, general and administrative expenses	(31,579)	(29,185)	(31,980)
Gain on litigation settlement			11,750
Gain (loss) on sale (disposal) of assets	(2,230)	4,571	1,580
Asset impairments		(3,100)	(24,356)
Income (loss) from operations	(61,359)	40,070	9,853
Income from cash grant	22,652
Income from loan forgiveness		9,860
Interest expense, net	(1,827)	(3,587)	(17,943)
Fair value adjustments			(9,959)
Other income, net	862	1,208	750
Income (loss) before provision (benefit) for income taxes	(39,672)	47,551	(17,299)
Provision (benefit) for income taxes	1,925	1,469	(17)
Consolidated net income (loss)	(41,597)	46,082	(17,282)
Net loss attributed to noncontrolling interests			2,166
Net income (loss) attributed to Alto Ingredients, Inc.	(41,597)	46,082	(15,116)
Preferred stock dividends	(1,265)	(1,265)	(1,268)
Income allocated to participating securities		(600)
Income (loss) available to common stockholders	$ (42,862)	$ 44,217	$ (16,384)
Income (loss) per share, basic (in Dollars per share)	$ (0.6)	$ 0.62	$ (0.28)
Income (loss) per share, diluted (in Dollars per share)	$ (0.6)	$ 0.61	$ (0.28)
Weighted-average shares outstanding, basic (in Shares)	71,944	71,098	58,609
Weighted-average shares outstanding, diluted (in Shares)	71,944	72,219	58,609

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ (41,597)	$ 46,082	$ (17,282)
Other comprehensive income (expense) – net gain (loss) arising during the period on defined benefit pension plans	2,106	3,594	(1,508)
Total comprehensive income (loss)	(39,491)	49,676	(18,790)
Comprehensive loss attributed to noncontrolling interests			2,166
Comprehensive income (loss) attributed to Alto Ingredients, Inc.	$ (39,491)	$ 49,676	$ (16,624)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Thousands	Preferred Stock	Common Stock and Non-Voting Common	Additional Paid-In Capital	Accumulated Deficit	Accum. Other Comprehensive Loss	Non- Controlling Interests	Total
Balance at Dec. 31, 2019	$ 1	$ 56	$ 942,307	$ (720,214)	$ (2,370)	$ 7,265	$ 227,045
Balance (in Shares) at Dec. 31, 2019	927	55,508
Stock-based compensation			2,679				2,679
Restricted stock issued to employees and directors, net of cancellations and tax		$ 1	(602)				(601)
Restricted stock issued to employees and directors, net of cancellations and tax (in Shares)		1,137
Common stock issuances		$ 5	70,528				70,533
Common stock issuances (in Shares)		5,075
Warrant exercises		$ 9	16,431				16,440
Warrant exercises (in Shares)		9,346
Common stock issuances ATM		$ 1	5,295				5,296
Common stock issuances ATM (in Shares)		1,421
Sale of interests in PAL						(5,099)	(5,099)
Pension plan adjustment					(1,508)		(1,508)
Preferred stock dividends				(1,268)			(1,268)
Net income (loss)				(15,116)		(2,166)	(17,282)
Balance at Dec. 31, 2020	$ 1	$ 72	1,036,638	(736,598)	(3,878)		296,235
Balance (in Shares) at Dec. 31, 2020	927	72,487
Stock-based compensation			2,883				2,883
Restricted stock issued to employees and directors, net of cancellations and tax		$ 1	(2,778)				(2,777)
Restricted stock issued to employees and directors, net of cancellations and tax (in Shares)		167
Common stock issuances			462				462
Common stock issuances (in Shares)		124
Pension plan adjustment					3,594		3,594
Preferred stock dividends				(1,265)			(1,265)
Net income (loss)				46,082			46,082
Balance at Dec. 31, 2021	$ 1	$ 73	1,037,205	(691,781)	(284)		345,214
Balance (in Shares) at Dec. 31, 2021	927	72,778
Stock-based compensation			3,333				3,333
Shares issued for Eagle		$ 1					1
Shares issued for Eagle (in Shares)		949
Shares issued to Orion		$ 1	3,912				3,913
Shares issued to Orion (in Shares)		1,282
Stock repurchases			(1,325)				(1,325)
Stock repurchases (in Shares)		(351)
Restricted stock issued to employees and directors, net of cancellations and tax			(2,291)				(2,291)
Restricted stock issued to employees and directors, net of cancellations and tax (in Shares)		496
Pension plan adjustment					2,106		2,106
Preferred stock dividends				(1,265)			(1,265)
Net income (loss)				(41,597)			(41,597)
Balance at Dec. 31, 2022	$ 1	$ 75	$ 1,040,834	$ (734,643)	$ 1,822		$ 308,089
Balance (in Shares) at Dec. 31, 2022	927	75,154

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Activities:
Consolidated net income (loss)	$ (41,597)	$ 46,082	$ (17,282)
Adjustments to reconcile consolidated net income (loss) to cash provided by operating activities:
Depreciation and amortization of intangibles	25,095	23,292	30,268
Asset impairments		3,100	24,356
Income from loan forgiveness		(9,860)
Fair value adjustments			9,959
(Gain) loss on (sale) disposal of assets	2,230	(4,571)	(1,580)
Inventory valuation	4,612		(257)
Gains on derivative instruments	(19,263)	(21,619)	(14,780)
Amortization of deferred financing costs	177	778	1,394
Amortization of debt discounts (premiums)	126	(230)	(230)
Noncash compensation	3,333	2,883	2,679
Bad debt expense (recovery)	(217)	158	245
Interest expense added to senior notes			133
Changes in operating assets and liabilities:
Accounts receivable	23,967	(43,554)	30,571
Inventories	(15,479)	(16,448)	19,090
Other current assets	7,690	38,989	1,507
Operating leases	(5,128)	(4,216)	(4,751)
Assets held-for-sale		(3,483)	1,012
Liabilities held-for-sale		2,305	9,110
Accounts payable and accrued expenses	20,503	13,215	(19,763)
Net cash provided by operating activities	6,049	26,821	71,681
Investing Activities:
Proceeds from principal payments on notes receivable	14,766
Purchase of Eagle Alcohol, net of cash acquired	(14,685)
Proceeds from sale of Stockton		24,000
Proceeds from sale of Madera		19,500
Proceeds from sale of interests in PAL			19,896
Proceeds from Magic Valley asset sale			10,000
Additions to property and equipment	(37,744)	(16,384)	(6,580)
Net cash provided by (used in) investing activities	(37,663)	27,116	23,316
Financing Activities:
Net proceeds from term loan	59,100
Net proceeds from (payments on) Kinergy’s line of credit	(32,325)	17,889	(45,826)
Debt issuance costs	(5,171)
Preferred stock dividend payments	(1,265)	(2,853)
Stock repurchases	(1,325)
Proceeds from issuances of common stock and warrants		462	75,829
Proceeds from warrant exercises			5,500
Proceeds from CARES Act loans			9,860
Payments on plant borrowings		(29,964)	(71,536)
Payments on senior notes		(25,533)	(40,249)
Net cash provided by (used in) financing activities	19,014	(39,999)	(66,422)
Net increase (decrease) in cash, cash equivalents and restricted cash	(12,600)	13,938	28,575
Cash, cash equivalents and restricted cash at beginning of period	62,125	48,187	19,612
Cash, cash equivalents and restricted cash at end of period	49,525	62,125	48,187
Reconciliation of total cash, cash equivalents and restricted cash:
Cash and cash equivalents	36,456	50,612	47,667
Restricted cash	13,069	11,513	520
Total cash, cash equivalents and restricted cash	49,525	62,125	48,187
Supplemental Information:
Interest paid (net of capitalized interest)	2,208	3,489	17,469
Capitalized interest	720	628	224
Income tax payments (refunds)	2,262	448	(641)
Noncash financing and investing activities:
Accrued preferred stock dividends			$ 1,268

Organization and Significant Ac

Organization and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Organization and Significant Accounting Polices [Abstract]
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Organization and Business As discussed in Note 2, on January 14, 2022, the Company acquired Eagle Alcohol Company LLC, a Missouri limited liability company (“Eagle Alcohol”). Eagle Alcohol specializes in break bulk distribution of specialty alcohols. Eagle Alcohol purchases bulk alcohol from suppliers, including the Company. Then it stores, denatures, packages, and resells alcohol products in smaller sizes, including tank trucks, totes, and drums, that typically garner a premium price to bulk alcohols. Eagle Alcohol delivers products to customers in the beverage, food, industrial and related-process industries via its own dedicated trucking fleet and common carrier. Beginning January 14, 2022, Eagle Alcohol is a wholly-owned subsidiary of the Company. On December 15, 2016, the Company and Aurora Cooperative Elevator Company, a Nebraska cooperative corporation (“ACEC”), closed a transaction under a contribution agreement under which the Company contributed its Aurora, Nebraska ethanol production facilities and ACEC contributed its Aurora grain elevator and related grain handling assets to Pacific Aurora, LLC (“Pacific Aurora”) in exchange for equity interests in Pacific Aurora. As a result, the Company owned 73.93% of Pacific Aurora and ACEC owned 26.07% of Pacific Aurora. As discussed further in Note 3, the Company sold its interest in Pacific Aurora on April 15, 2020. Therefore, from December 15, 2016, through April 15, 2020, the Company consolidated 100% of the results of Pacific Aurora and recorded ACEC’s 26.07% equity interest as noncontrolling interests in the accompanying financial statements. The Company is a leading producer and distributor of specialty alcohols and essential ingredients. The Company also produces and markets fuel-grade ethanol. The Company’s production facilities in Pekin, Illinois are located in the heart of the Corn Belt. The Company’s two production facilities in Oregon and Idaho are located in close proximity to both feed and fuel-grade ethanol customers. The Company has a combined alcohol production capacity of 350 million gallons per year and produces, on an annualized basis, over 1.6 million tons of essential ingredients, such as dried yeast, corn gluten meal, corn gluten feed, corn germ, and distillers grains and liquid feed used in commercial animal feed and pet foods. In addition, the Company markets and distributes fuel-grade ethanol produced by third parties. The Company focuses on four key markets: Health, Home & Beauty Food & Beverage Essential Ingredients Renewable Fuels For all of 2022, all of the Company’s production facilities were operating. On January 1, 2023, the Company temporarily hot-idled its Magic Valley production facility due to extreme natural gas prices, other unfavorable market conditions and to facilitate the installation of its new high protein systems. As market conditions change, the Company may increase, decrease or idle production at one or more operating facilities or resume operations at any idled facility. Basis of Presentation Segments Segment Reporting Cash and Cash Equivalents Restricted Cash Accounts Receivable and Allowance for Credit Losses The carrying amount of accounts receivable is reduced by a valuation allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company regularly reviews accounts receivable and based on assessments of current customer creditworthiness, estimates the portion, if any, of the customer balance that will not be collected. Of the accounts receivable balance, approximately $55,667,000 and $63,929,000 at December 31, 2022 and 2021, respectively, were used as collateral under Kinergy’s operating line of credit. The allowance for credit losses was $105,000 and $378,000 as of December 31, 2022 and 2021, respectively. The Company recorded a bad debt recovery of $217,000, and bad debt expenses of $158,000 and $245,000 for the years ended December 31, 2022, 2021 and 2020, respectively. The Company does not have any off-balance sheet credit exposure related to its customers. Concentration Risks The Company sells specialty alcohols to consumer product companies and fuel-grade ethanol to gasoline refining and distribution companies. The Company sold to customers representing 10% or more of the Company’s total net sales, as follows. Years Ended December 31, 2022 2021 2020 Customer A 10 % 13 % 3 % Customer B 10 % 9 % 9 % The Company had accounts receivable due from these customers totaling $10,469,000 and $14,302,000, representing 15% and 16% of total accounts receivable, as of December 31, 2022 and 2021, respectively. The Company purchases corn, its largest cost component in producing alcohols, from its suppliers. The Company purchased corn from suppliers representing 10% or more of the Company’s total corn purchases, as follows: Years Ended December 31, 2022 2021 2020 Supplier A 12 % 14 % 16 % Supplier B 15 % 2 % — % As of December 31, 2022, approximately 44% of the Company’s employees were covered by a collective bargaining agreement. Inventories December 31, 2022 2021 Finished goods $ 47,736 $ 35,509 Work in progress 6,396 6,909 Raw materials 11,197 10,837 Other 1,299 1,118 Total $ 66,628 $ 54,373 Property and Equipment Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years The cost of normal maintenance and repairs is charged to operations as incurred. Significant capital expenditures that increase the life of an asset are capitalized and depreciated over the estimated remaining useful life of the asset. The cost of property and equipment sold, or otherwise disposed of, and the related accumulated depreciation or amortization are removed from the accounts, and any resulting gains or losses are reflected in current operations. Intangible Assets Leases Derivative Instruments and Hedging Activities Revenue Recognition The Company recognizes revenue primarily from sales of alcohols and essential ingredients. The Company has five production facilities from which it produces and sells alcohols to its customers through Kinergy. Kinergy enters into back-to-back sales contracts with its customers under exclusive intercompany sales agreements with each of the Company’s five production facilities. Kinergy also acts as a principal when it purchases third party fuel-grade ethanol which it resells to its customers. Finally, Kinergy has an exclusive sales agreement with a third-party owned fuel-grade ethanol production facility under which it sells the facility’s fuel-grade ethanol for a fee plus the costs to deliver the ethanol to Kinergy’s customers. These sales are referred to as third-party agent sales. Revenue from these third-party agent sales is recorded on a net basis, with Kinergy recognizing its predetermined fees and any associated delivery costs. The Company has five production facilities from which it produces and sells essential ingredients to its customers through Alto Nutrients. Alto Nutrients enters into sales contracts with essential ingredient customers under exclusive intercompany sales agreements with each of the Company’s five production facilities. The Company recognizes revenue from sales of alcohols and essential ingredients at the point in time when the customer obtains control of the products, which typically occurs upon delivery depending on the terms of the underlying contracts. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of alcohols or essential ingredients over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligations. When the Company is the agent, the supplier controls the products before they are transferred to the customer because the supplier is primarily responsible for fulfilling the promise to provide the product, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. When the Company is the principal, the Company controls the products before they are transferred to the customer because the Company is primarily responsible for fulfilling the promise to provide the products, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. See Note 5 for the Company’s revenue by type of contracts. Shipping and Handling Costs Selling Costs Stock-Based Compensation Impairment of Long-Lived Assets Deferred Financing Costs Provision for Income Taxes The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense, net, and other income (expense), net, respectively. Deferred tax assets and liabilities are classified as noncurrent in the Company’s consolidated balance sheets. The Company files a consolidated federal income tax return. This return includes all wholly owned subsidiaries as well as the Company’s pro-rata share of taxable income from pass-through entities in which the Company owns less than 100%. State tax returns are filed on a consolidated, combined or separate basis depending on the applicable laws relating to the Company and its subsidiaries. Income (Loss) Per Share The following tables compute basic and diluted earnings per share (in thousands, except per share data): Year Ended December 31, 2022 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (41,597 ) Less: Preferred stock dividends (1,265 ) Basic and diluted loss per share: Loss available to common stockholders $ (42,862 ) 71,944 $ (0.60 ) Year Ended December 31, 2021 Income Shares Per-Share Net income attributed to Alto Ingredients, Inc. $ 46,082 Less: Preferred stock dividends (1,265 ) Less: Income allocated to participating securities (600 ) Basic income per share: Income available to common stockholders $ 44,217 71,098 $ 0.62 Add: Dilutive securities — 1,121 Diluted income per share: Income available to common stockholders $ 44,217 72,219 $ 0.61 Year Ended December 31, 2020 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 ) There were an aggregate of 964,000, 964,000 and 2,463,000 potentially dilutive shares from convertible securities outstanding for the years ended December 31, 2022, 2021 and 2020, respectively. These convertible securities were not considered in calculating diluted loss per common share for the years ended December 31, 2022, 2021 and 2020 as their effect would be anti-dilutive. In addition, there were an aggregate of 3,188,000, 8,900,500 and 5,031,000 weighted-average antidilutive shares from outstanding out-of-the-money warrants for the years ended December 31, 2022, 2021 and 2020, respectively. Financial Instruments Business Combinations Income from Cash Grant Accounting for Government Grants and Disclosure of Government Assistance Employment-related Benefits Share Repurchase Program Estimates and Assumptions Subsequent Events Reclassifications

Acquisition of Eagle Alcohol

Acquisition of Eagle Alcohol	12 Months Ended
	Dec. 31, 2022
Acquisition of Eagle Alcohol [Abstract]
ACQUISITION OF EAGLE ALCOHOL	2. ACQUISITION OF EAGLE ALCOHOL. On January 14, 2022, the Company purchased 100% of the membership interests of Eagle Alcohol. The purchase price was $14.0 million in cash plus an estimated net working capital adjustment of $1.3 million in cash. The selling members of Eagle Alcohol are eligible to receive up to an additional $14.0 million of contingent consideration, payable through a combination of $9.0 million in cash over the next three years and an aggregate of $5.0 million in the Company’s common stock on the fourth- and fifth-year anniversaries of the closing date, subject to the satisfaction of certain conditions, including continued employment with the Company. With respect to these payments, the Company has accrued $3.5 million in other current liabilities in the accompanying consolidated balance sheets as of December 31, 2022, with the expense included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the year then ended. Eagle Alcohol specializes in break bulk distribution of specialty alcohols. Eagle Alcohol purchases bulk alcohol from suppliers and then stores, denatures, packages, and resells alcohol products in smaller sizes, including tank trucks, totes, and drums, that typically garner a premium price to bulk alcohols. Eagle Alcohol delivers products to customers in the beverage, food, industrial and related-process industries via its own dedicated trucking fleet and common carrier. The acquisition has provided the Company further vertical integration and access to new markets in the specialty alcohol industry. Eagle Alcohol’s unaudited standalone results for the years ended December 31, 2022 and 2021 generated $29.2 million and $35.7 million in net sales and $1.0 million and $3.6 million in net income, respectively. The following table presents unaudited pro forma combined financial information assuming the acquisition occurred on January 1, 2021 (dollars in thousands except per share amounts): Years Ended December 31, 2022 2021 Revenues – pro forma $ 1,336,148 $ 1,232,265 Net income (loss) available to common stockholders – pro forma $ (42,929 ) $ 45,263 Diluted net income (loss) per share – pro forma $ (0.59 ) $ 0.63 Diluted shares 72,893 72,047 The Company’s following allocation of purchase price assumes, with the exception of property and equipment and intangibles, carrying values approximated fair value. The Company did not incur any material acquisition costs. Estimates of uncollectible accounts receivable were not considered material due to the short-term nature and customer collection history. As a result, the final purchase price allocation is as follows (in thousands): Cash and equivalents $ 705 Accounts receivable 5,517 Inventories 1,388 Other assets 29 Total current assets 7,639 Property and equipment 1,067 Right of use assets 2,749 Total tangible assets $ 11,455 Current liabilities $ 6,262 Right of use liability 2,749 Total liabiltiies $ 9,011 Net tangible assets acquired $ 2,444 Customer relationships 6,556 Tradename 420 Goodwill 5,970 Total Purchase Price $ 15,390 Goodwill represents the value of the downstream integration that the operations of Eagle Alcohol will add to the Company. The Company expects the amortization of goodwill to be deductible for tax purposes. For the identifiable intangible assets, the Company has estimated 12 years for useful lives for customer relationships and 10 years for tradename.

Asset Sales And Held-For-Sale C

Asset Sales And Held-For-Sale Classification	12 Months Ended
	Dec. 31, 2022
Asset Sales And Held-For-Sale Classification [Abstract]
ASSET SALES AND HELD-FOR-SALE CLASSIFICATION.	3. ASSET SALES AND HELD-FOR-SALE CLASSIFICATION. Pacific Aurora On April 15, 2020, the Company closed the sale of its ownership interest in Pacific Aurora and preliminarily received total consideration of $52.8 million, which, after working capital adjustments, was reduced to approximately $36.4 million, resulting in cash proceeds of $19.9 million and the balance of $16.5 million in long-term ACEC promissory notes, resulting in a net loss on sale of approximately $1.4 million, recorded as gain (loss) on sale of assets in the Company’s consolidated statements of operations. Approximately $14.5 million of the cash proceeds were used to repay a portion of the Company’s term debt. In September 2020, the Company and ACEC agreed to certain post-closing adjustments to the purchase price, resulting in a decrease of $0.9 million, and a corresponding reduction in the aggregate principal amount owed under the long-term ACEC promissory notes. The Company received two promissory notes, as adjusted, in the amounts of $8.6 million and $7.0 million as part consideration for the sale, both maturing on April 15, 2025. The $8.6 million note accrued interest at an annual rate of 5.00%. Interest payments were due quarterly beginning July 1, 2020 and principal payments of $0.4 million were due quarterly beginning July 1, 2021. The $7.0 million note accrued interest at an annual rate of 4.50%. Interest payments were due quarterly beginning July 1, 2020 and principal payments of $0.4 million were due quarterly beginning January 3, 2022. On February 23, 2022, these notes were amended and both notes matured on June 30, 2022. Both notes were repaid in full on June 30, 2022. In addition, upon the sale, the Company no longer had noncontrolling interests on its balance sheet and no longer records income (loss) of noncontrolling interests for future periods. Magic Valley On November 30, 2020, the Company sold 134 acres, the related rail loop and grain handling assets at its Magic Valley facility located in Burley, Idaho for $10.0 million in cash. The Company retained the fuel-grade ethanol production facility and terminal on the remaining 25 acres and has entered into certain agreements with the buyer for delivery of grain to the plant. Upon the sale, the Company recognized a gain on sale of $3.2 million recorded in gain on sale of assets in the accompanying consolidated statements of operations. Stockton and Madera In October 2020, the Company’s Board of Directors approved a plan to sell the Company’s fuel-grade ethanol production facilities located in Madera and Stockton, California. As a result, the Company determined the related long-lived asset groups should be classified as held-for-sale at December 31, 2020. The analysis of these potential sales resulted in an aggregate asset impairment of $1.2 million and $22.3 million in the Company’s Other production segment for the years ended December 31, 2021 and 2020, respectively. On May 14, 2021, the Company closed the sale of its Madera facility for total consideration of $28.3 million, comprised of $19.5 million in cash and $8.8 million in assumption of liabilities, resulting in a net loss on sale of less than $0.1 million, included in gain on sale of assets in the Company’s consolidated statements of operations. All of the cash proceeds were used to repay a significant portion of the Company’s term debt and accrued interest. On November 5, 2021, the Company closed the sale of its Stockton facility for gross proceeds of $24.0 million in cash, resulting in a net gain on sale of $4.6 million, recorded in gain on sale of assets in the Company’s consolidated statements of operations. With the net cash proceeds, the Company repaid its parent notes payable and the Alto Pekin and ICP loans in full. See Note 9. For the year ended December 31, 2021, net sales attributed to the results of operations for Stockton and Madera were $2.6 million and $0, respectively. For the year ended December 31, 2020, net sales attributed to the results of operations for Stockton and Madera were $21.9 million and $22.7 million, respectively. For the year ended December 31, 2021, pre-tax loss attributed to the results of operations for Stockton and Madera was $2.8 million and $2.0 million, respectively. For the year ended December 31, 2020, pre-tax loss attributed to the results of operations for Stockton and Madera was $6.5 million and $6.1 million, respectively. The above pre-tax results include asset impairments associated with Stockton and Madera recorded for the year ended December 31, 2021 of $0 and $1.2 million and for the year ended December 31, 2020 of $17.9 million and $4.4 million, respectively. Canton During 2021, the Company agreed to sell certain assets of the Company’s property and equipment in Canton, Illinois. As a result, the Company determined the related long-lived asset groups should be classified as held-for-sale at December 31, 2021. The analysis of the potential sale resulted in an asset impairment of $1.9 million in the Company’s Other production segment for the year ended December 31, 2021. As of December 31, 2021, the Company recorded $1.0 million in assets held-for-sale associated with this transaction. The Company sold these assets in 2022. For the years ended December 31, 2022, 2021 and 2020 there were no sales from Canton. For the years ended December 31, 2022, 2021 and 2020, pre-tax losses attributed to Canton were less than $1.0 million for each year.

Intercompany Agreements

Intercompany Agreements	12 Months Ended
	Dec. 31, 2022
Intercompany Agreements [Abstract]
INTERCOMPANY AGREEMENTS.	4. INTERCOMPANY AGREEMENTS. The Company, directly or through one of its subsidiaries, has entered into the following management and marketing agreements: Affiliate Management Agreement The AMAs had an initial term of one year and have automatic successive one year renewal periods. Alto Ingredients may terminate the AMA, and any subsidiary may terminate the AMA, at any time by providing at least 90 days prior notice of termination. Alto Ingredients recorded revenues of approximately $12,403,000, $9,774,000 and $11,724,000 related to the AMAs in place for the years ended December 31, 2022, 2021 and 2020, respectively. These amounts have been eliminated upon consolidation. Ethanol Marketing Agreements Kinergy recorded revenues of approximately $5,746,000, $4,496,000 and $4,275,000 related to the marketing agreements for the years ended December 31, 2022, 2021 and 2020, respectively. These amounts have been eliminated upon consolidation. Corn Procurement and Handling Agreements Under these agreements, Alto Nutrients receives a fee of $0.03 per bushel of corn delivered to each production facility as consideration for its procurement and handling services, payable monthly. Each corn procurement and handling agreement had an initial term of one year and successive one year renewal periods at the option of the individual facility. Alto Nutrients recorded revenues of approximately $3,207,000, $2,694,000 and $2,595,000 related to the corn procurement and handling agreements for the years ended December 31, 2022, 2021 and 2020, respectively. These amounts have been eliminated upon consolidation. Through April 15, 2020, each Pacific Aurora production facility operated under a grain procurement agreement with ACEC. Under this agreement, ACEC received a fee of $0.03 per bushel of corn delivered to each facility as consideration for ACEC’s procurement and handling services, payable monthly. The grain procurement agreement had an initial term of one year and successive one year renewal periods at the option of the individual facility. Pacific Aurora recorded expenses of approximately $210,000 for the year ended December 31, 2020 associated with these agreements. These amounts have not been eliminated upon consolidation as they were with a related but unconsolidated third-party. Essential Ingredients Marketing Agreements Alto Nutrients recorded revenues of approximately $3,505,000, $2,871,000 and $2,778,000 related to the marketing agreements for the years ended December 31, 2022, 2021 and 2020, respectively. These amounts have been eliminated upon consolidation.

Segments

Segments	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENTS	5. SEGMENTS. The Company reports its financial and operating performance in three segments: (1) marketing and distribution, which includes marketing and merchant trading for Company-produced alcohols and essential ingredients on an aggregated basis, and sales of fuel-grade ethanol sourced from third parties (2) Pekin Campus production, which includes the production and sale of alcohols and essential ingredients produced at the Company’s Pekin, Illinois campus, and (3) Other production, which includes the production and sale of fuel-grade ethanol and essential ingredients produced at all of the Company’s other production facilities on an aggregated basis, none of which are individually so significant to be considered a separately reportable segment. Income before provision for income taxes includes management fees charged by Alto Ingredients to the segments. The Pekin Campus production segment incurred $5,046,000, $4,344,000 and $4,344,000 in management fees for the years ended December 31, 2022, 2021 and 2020, respectively. The marketing and distribution segment incurred $3,840,000, $3,480,000 and $3,480,000 in management fees for the years ended December 31, 2022, 2021 and 2020, respectively. The Other production segment incurred $2,400,000, $1,950,000 and $3,893,000 in management fees for the years ended December 31, 2022, 2021 and 2020, respectively. Corporate and other includes the results of Eagle Alcohol and selling, general and administrative expenses, consisting primarily of corporate employee compensation, professional fees and overhead costs not directly related to a specific operating segment. During the normal course of business, the segments do business with each other. The preponderance of this activity occurs when the Company’s marketing and distribution segment markets alcohol produced by the production segments for a marketing fee, as discussed in Note 4. These intersegment activities are considered arms’-length transactions. Consequently, although these transactions impact segment performance, they do not impact the Company’s consolidated results since all revenues and corresponding costs are eliminated upon consolidation. For the years ended December 31, 2022 and 2021, capital expenditures incurred by the Pekin Campus segment were approximately $25.7 million and $14.3 million, and by the Other production segment were approximately $12.3 million $2.1 million, respectively. For the year ended December 31, 2020, capital expenditures were substantially all incurred at the Company’s Pekin Campus production segment. The following tables set forth certain financial data for the Company’s operating segments (in thousands): Years Ended December 31, 2022 2021 2020 Net Sales Pekin Campus production, recorded as gross: Alcohol sales $ 521,273 $ 498,195 $ 330,432 Essential ingredient sales 225,871 189,535 130,270 Intersegment sales 1,212 1,193 645 Total Pekin Campus sales 748,356 688,923 461,347 Marketing and distribution: Alcohol sales, gross $ 227,626 $ 379,422 $ 256,209 Alcohol sales, net 1,225 1,753 1,529 Intersegment sales 12,459 10,061 9,648 Total marketing and distribution sales 241,310 391,236 267,386 Other Production, recorded as gross: Alcohol sales $ 253,605 $ 107,931 $ 137,703 Essential ingredient sales 90,209 31,056 40,880 Intersegment sales 22 964 1,309 Total Other production sales 343,836 139,951 179,892 Corporate and other 15,812 — — Intersegment eliminations (13,693 ) (12,218 ) (11,602 ) Net sales as reported $ 1,335,621 $ 1,207,892 $ 897,023 Cost of goods sold: Pekin Campus production $ 772,755 $ 638,371 $ 389,125 Marketing and distribution 229,288 371,371 253,465 Other production 353,775 136,401 206,412 Corporate and other 12,167 — — Intersegment eliminations (4,814 ) (6,035 ) (4,838 ) Cost of goods sold as reported $ 1,363,171 $ 1,140,108 $ 844,164 Income (loss) before provision (benefit) for income taxes: Pekin Campus production $ (27,378 ) $ 41,622 $ 53,898 Marketing and distribution 3,749 11,756 4,889 Other production (6,997 ) (3,762 ) (54,677 ) Corporate and other (8,926 ) (2,065 ) (21,409 ) $ (39,552 ) $ 47,551 $ (17,299 ) Depreciation and amortization expense: Pekin Campus production $ 19,136 $ 17,352 $ 17,450 Other production 5,085 5,890 12,691 Corporate and other 874 50 127 $ 25,095 $ 23,292 $ 30,268 Interest expense, net of capitalized interest: Pekin Campus production $ (381 ) $ 756 $ 6,038 Marketing and distribution 1,658 963 1,574 Other production (339 ) 167 334 Corporate and other 889 1,701 9,997 $ 1,827 $ 3,587 $ 17,943 The following table sets forth the Company’s total assets by operating segment (in thousands): December 31, December 31, Total assets: Pekin Campus production $ 257,089 266,197 Marketing and distribution 114,755 130,302 Other production 51,886 57,046 Corporate and other 54,591 31,408 $ 478,321 $ 484,953

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	6. PROPERTY AND EQUIPMENT. Property and equipment consisted of the following (in thousands): December 31, 2022 2021 Facilities and plant equipment $ 386,932 $ 364,039 Land 3,687 4,072 Other equipment, vehicles and furniture 9,876 7,656 Construction in progress 37,538 22,505 438,033 398,272 Accumulated depreciation (198,964 ) (175,722 ) $ 239,069 $ 222,550 Depreciation expense was $24,528,000, $23,292,000 and $30,268,000 for the years ended December 31, 2022, 2021 and 2020, respectively. The Company capitalized interest of $720,000, $628,000 and $224,000 for the years ended December 31, 2022, 2021 and 2020, respectively, related to its capital investment activities.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS.	7. INTANGIBLE ASSETS. Intangible assets, including goodwill, consisted of the following (in thousands): Useful December 31, 2022 December 31, 2021 Life Gross Accumulated Net Book Gross Accumulated Net Book Non-Amortizing: Goodwill $ 5,970 $ — $ 5,970 $ — $ — $ — Kinergy tradename 2,678 — 2,678 2,678 — 2,678 Amortizing: Customer relationships 12 6,556 (527 ) 6,029 — — — Eagle tradename 10 420 (40 ) 380 — — — Total goodwill and intangible assets $ 15,624 $ (567 ) $ 15,057 $ 2,678 $ — $ 2,678 Goodwill Kinergy Tradename Customer Relationships Eagle Tradename Amortization expense associated with intangible assets totaled $567,000 for the year ended December 31, 2022. The weighted-average unamortized life of the customer relationships and tradename is 10.9 years. The expected amortization expense relating to amortizable intangible assets in each of the five years after December 31, 2022 are (in thousands): Years Ended December 31, Amount 2023 $ 588 2024 588 2025 588 2026 588 2027 588 Thereafter 3,469 Total $ 6,409

Derivatives

Derivatives	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	8. DERIVATIVES. The business and activities of the Company expose it to a variety of market risks, including risks related to changes in commodity prices. The Company monitors and manages these financial exposures as an integral part of its risk management program. This program recognizes the unpredictability of financial markets and seeks to reduce the potentially adverse effects that market volatility could have on operating results. Commodity Risk – Cash Flow Hedges Commodity Risk – Non-Designated Hedges Non-Designated Derivative Instruments As of December 31, 2022 Assets Liabilities Type of Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Cash collateral balance Restricted cash $ 13,069 Commodity contracts Derivative instruments $ 4,973 Derivative instruments $ 6,732 As of December 31, 2021 Assets Liabilities Type of Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Cash collateral balance Restricted cash $ 11,513 Commodity contracts Derivative instruments $ 15,839 Derivative instruments $ 13,582 The above amounts represent the gross balances of the contracts; however, the Company does have a right of offset with each of its derivative brokers, but the Company’s intent is to close out positions individually, therefore the positions are reported at gross. The classification and amounts of the Company’s recognized gains (losses) for its derivatives not designated as hedging instruments are as follows (in thousands): Realized Gains For the Years Ended December 31, Type of Instrument Statements of Operations Location 2022 2021 2020 Commodity contracts Cost of goods sold $ 23,280 $ 32,618 $ 2,102 $ 23,280 $ 32,618 $ 2,102 Unrealized Gains (Losses) For the Years Ended December 31, Type of Instrument Statements of Operations Location 2022 2021 2020 Commodity contracts Cost of goods sold $ (4,017 ) $ (10,999 ) $ 12,678 $ (4,017 ) $ (10,999 ) $ 12,678

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt [Abstract]
DEBT	9. DEBT. Long-term borrowings are summarized as follows (in thousands): December 31, December 31, Kinergy line of credit $ 18,076 $ 50,401 Orion term loan 60,000 — 78,076 50,401 Less unamortized debt discount (4,686 ) — Less unamortized debt financing costs (5,034 ) (40 ) Less current portion — — Long-term debt $ 68,356 $ 50,361 Kinergy Line of Credit If the monthly excess borrowing availability of Kinergy and Alto Nutrients falls below certain thresholds, they are collectively required to maintain a fixed-charge coverage ratio (calculated as a twelve-month rolling earnings before interest, taxes, depreciation and amortization divided by the sum of interest expense, capital expenditures, principal payments of indebtedness, indebtedness from capital leases and taxes paid during such twelve-month rolling period) of at least 1.1 and are prohibited from incurring certain additional indebtedness (other than specific intercompany indebtedness). The obligations of Kinergy and Alto Nutrients under the credit facility are secured by a first-priority security interest in all of their assets in favor of the lender. Alto Ingredients has guaranteed all of Kinergy’s obligations under the line of credit. As of December 31, 2022, Kinergy had $57.9 million in unused borrowing availability under the credit facility. On November 7, 2022, Kinergy and Alto Nutrients entered into an Amendment No. 6 to its credit facility. Under the Amendment, the parties agreed, among other things, to extend the maturity date of the loans under the credit facility from 2023 to 2027. The parties also agreed to amend the fixed-charge coverage ratio from not less than 2.00 to 1.00 to not less than 1.10 to 1.00 and amended the amount of cash distributions that Kinergy or Alto Nutrients could make to the Company from up to 50% of excess cash flow to up to 75% of excess cash flow. Orion Term Loan The Lenders agreed to advance to the Company up to $100,000,000, with up to an additional $25,000,000 upon the satisfaction of certain conditions. The Company also agreed to issue to the Lenders upon its first funding request, an aggregate of 1,282,051 shares of the Company’s common stock, and up to an additional 320,513 shares of the Company’s common stock upon additional funding or fundings. On November 23, 2022, the Company received its initial funding of $60,000,000 and issued 1,282,051 shares of common stock. As of December 31, 2022, the amount outstanding under the Term Loan was $60,000,000. The Company allocated $3,912,000 of the loan proceeds to additional paid-in capital for the common stock issued based on the relative fair values of the debt and equity instruments and recorded a corresponding amount as a debt issuance discount that will be amortized to interest expense over the term of the loan. Interest accrues on the unpaid principal amount of the Term Loan at a fixed rate of 10% per annum. The Term Loan matures on November 7, 2028, or earlier upon acceleration. The Company must prepay amounts outstanding under the Term Loan on a semi-annual basis beginning with the six-month period ending December 31, 2023 in an amount equal to a percentage of the Company’s excess cash flow based on a specified leverage ratio, as follows: (i) if the leverage ratio is greater than or equal to 3.0x, then the mandatory prepayment amount will equal 100% of the Company’s excess cash flow, (ii) if the leverage ratio is less than 3.0x and greater than or equal to 1.5x, then the mandatory prepayment amount will equal 50% of the Company’s excess cash flow and (iii) if the leverage ratio is less than 1.5x, then the mandatory prepayment amount will equal 25% of the Company’s excess cash flow. The terms and conditions of the Term Loan also contain customary representations, warranties, covenants and other obligations, including events of default, and other customary terms and conditions. Registration Rights Agreement Pekin Loans st st On November 5, 2021, the Company repaid in full the outstanding balances on these loans. ICP Loans On November 5, 2021, the Company repaid in full the outstanding balances on these loans. Parent Notes Payable On May 14, 2021, with proceeds from the Company’s sale of its Madera, California facility, the Company repaid $19.3 million of principal on the Notes, resulting in an aggregate remaining balance of $0.7 million. On November 5, 2021, the Company repaid the remaining outstanding balance on the Notes. CARES Act Loans Maturities of Long-term Debt December 31: 2027 $ 18,076 2028 60,000 $ 78,076

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	10. LEASES. The Company leases equipment and land for certain of its facilities. Operating lease right of use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company uses its estimated incremental borrowing rate, unless an implicit rate is readily determinable, as the discount rate for each lease in determining the present value of lease payments. For the years ended December 31, 2022 and 2021, the Company’s weighted-average discount rate was 6.00%. Operating lease expense is recognized on a straight-line basis over the lease term. Upon the adoption of ASC 842, the Company elected the following practical expedients allowable under the guidance: not to reassess whether any expired or existing contracts are or contain leases; not to reassess the lease classification for any expired or existing leases; not to reassess initial direct costs for any existing leases; not to separately identify lease and non-lease components; and not to evaluate historical land easements. Additionally, the Company elected the short-term lease exemption policy, applying the requirements of ASC 842 to only long-term (greater than 1 year) leases. The Company determines if an arrangement is a lease or contains a lease at inception. The Company’s leases have remaining lease terms of approximately 1 year to 53 years, which includes options to extend the lease when it is reasonably certain the Company will exercise those options. For the year ended December 31, 2022, the weighted-average remaining lease terms of equipment and land-related leases were 5.09 years and 16.75 years, respectively. The Company does not have lease arrangements with residual value guarantees, sale-leaseback terms or material restrictive covenants. The Company does not have any material finance lease obligations nor sublease agreements. Leases consist of the following (in thousands): December 31, Classification 2022 2021 Assets Operating Right of use operating lease assets, net $ 18,937 $ 13,413 Liabilites Operating-Current Current portion, operating leases $ 3,849 $ 3,909 Operating-Noncurrent Operating leases, net of current portion $ 15,062 $ 9,382 The Components of lease costs were as follows (in thousands): Years Ended December 31, 2022 2021 2020 Fixed lease cost $ 5,224 $ 4,500 $ 5,732 Variable lease cost 124 238 212 Net lease cost $ 5,348 $ 4,738 $ 5,944 The following table summarizes the remaining maturities of the Company’s operating lease liabilities, assuming all land lease extensions are taken, as of December 31, 2022 (in thousands): Year Ended: Equipment Land 2023 $ 4,112 $ 787 2024 2,869 821 2025 2,416 985 2026 1,838 998 2027 1,334 1,011 2028-76 2,613 5,564 Less interest (2,572 ) (3,865 ) $ 12,610 $ 6,301

Pension Plans

Pension Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
PENSION PLANS	11. PENSION PLANS. Retirement Plan st Information related to the Retirement Plan as of and for the years ended December 31, 2022 and 2021 is presented below (dollars in thousands): 2022 2021 Changes in plan assets: Fair value of plan assets, beginning $ 19,987 $ 17,588 Actual gains (losses) (3,315 ) 2,399 Benefits paid (784 ) (763 ) Company contributions 800 763 Participant contributions — — Fair value of plan assets, ending $ 16,688 $ 19,987 Less: projected accumulated benefit obligation $ 17,956 $ 23,828 Funded status, (underfunded)/overfunded $ (1,268 ) $ (3,841 ) Amounts recognized in the consolidated balance sheets: Other liabilities $ (1,268 ) $ (3,841 ) Accumulated other comprehensive (gain) loss $ (1,166 ) $ 574 Assumptions used in computation of benefit obligations: Discount rate 5.15 % 2.80 % Expected long-term return on plan assets 6.50 % 5.75 % Rate of compensation increase — — Years Ended December 31, 2022 2021 2020 Components of net periodic benefit costs are as follows: Service cost $ 404 $ 436 $ 405 Interest cost 655 605 690 Amortization of net loss — 98 — Expected return on plan assets (1,090 ) (952 ) (903 ) Net periodic (benefit) cost $ (31 ) $ 187 $ 192 The Company expects to make contributions in the year ending December 31, 2023 of approximately $1.0 million. Net periodic benefit cost for 2023 is estimated at $0.2 million. The following table summarizes the expected benefit payments for the Company’s Retirement Plan for each of the next five fiscal years and in the aggregate for the five fiscal years thereafter (in thousands): December 31: 2023 $ 950 2024 980 2025 1,040 2026 1,050 2027 1,070 2028-32 6,030 $ 11,120 See Note 17 for discussion of the Retirement Plan’s fair value disclosures. Historical and future expected returns of multiple asset classes were analyzed to develop a risk-free real rate of return and risk premiums for each asset class. The overall rate for each asset class was developed by combining a long-term inflation component, the risk-free real rate of return, and the associated risk premium. A weighted-average rate was developed based on those overall rates and the target asset allocation of the Retirement Plan. The Company’s pension committee is responsible for overseeing the investment of pension plan assets. The pension committee is responsible for determining and monitoring the appropriate asset allocations and for selecting or replacing investment managers, trustees, and custodians. The Retirement Plan’s current investment target allocations are 50% equities and 50% debt. The pension committee periodically reviews the actual asset allocation in light of these targets and rebalances investments as necessary. The pension committee also evaluates the performance of investment managers as compared to the performance of specified benchmarks and peers and monitors the investment managers to ensure adherence to their stated investment style and to the Retirement Plan’s investment guidelines. Postretirement Plan Information related to the Postretirement Plan as of December 31, 2022 and 2021 is presented below (dollars in thousands): 2022 2021 Amounts at the end of the year: Accumulated/projected benefit obligation $ 3,907 $ 4,313 Fair value of plan assets — — Funded status, (underfunded)/overfunded $ (3,907 ) $ (4,313 ) Amounts recognized in the consolidated balance sheets: Accrued liabilities $ (310 ) $ (210 ) Other liabilities $ (3,597 ) $ (4,103 ) Accumulated other comprehensive (income) loss $ (656 ) $ (290 ) Discount rate used in computation of benefit obligations 4.95 % 2.50 % Years Ended December 31, 2022 2021 2020 Components of net periodic benefit costs are as follows: Service cost $ 26 $ 42 $ 54 Interest cost 105 105 151 Amortization of prior service cost — 25 30 Net periodic benefit cost $ 131 $ 172 $ 235 Amounts recognized in the plan for the year: Participant contributions $ 43 $ 32 $ 26 Benefits paid $ 215 $ 217 $ 200 The Company does not expect to recognize any amortization of net actuarial loss during the year ended December 31, 2022. The following table summarizes the expected benefit payments for the Company’s Postretirement Plan for each of the next five fiscal years and in the aggregate for the five fiscal years thereafter (in thousands): December 31: 2023 $ 310 2024 340 2025 350 2026 410 2027 420 2028-2032 1,760 $ 3,590 For purposes of determining the cost and obligation for pre-Medicare postretirement medical benefits, a 7.50% annual rate of increase in the per capita cost of covered benefits (i.e., health care trend rate) was assumed for the Postretirement Plan in 2024, adjusted to a rate of 4.50% in 2033. Assumed health care cost trend rates have a significant effect on the amounts reported for health care plans.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	12. INCOME TAXES. The Company recorded a provision (benefit) for income taxes as follows (in thousands): Years Ended December 31, 2022 2021 2020 Current provision (benefit) $ 1,925 $ 1,469 $ — Deferred provision (benefit) — — (17 ) Total $ 1,925 $ 1,469 $ (17 ) A reconciliation of the differences between the United States statutory federal income tax rate and the effective tax rate as provided in the consolidated statements of operations is as follows: Years Ended December 31, 2022 2021 2020 Statutory rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit 5.8 6.0 5.7 Change in valuation allowance (33.9 ) (18.8 ) (9.4 ) Stock-based compensation 3.1 — — Non-deductible items (1.6 ) 0.4 (0.4 ) Income from loan forgiveness — (5.5 ) — Fair value adjustments — — (12.7 ) Noncontrolling interest — — (3.4 ) Other 0.6 (0.1 ) (0.8 ) Effective rate (5.0 )% 3.0 % (0.0 )% Deferred income taxes are provided using the asset and liability method to reflect temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities using presently enacted tax rates and laws. The components of deferred income taxes included in the consolidated balance sheets were as follows (in thousands): December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 58,131 $ 46,159 Capital loss 26,043 28,640 Disallowed interest 2,395 1,059 R&D, Energy and AMT credits 3,742 3,742 Pension liability 1,354 2,189 Railcar contracts 786 618 Stock-based compensation 634 479 Derivatives 460 — Allowance for credit losses and other assets 311 367 Intangibles 89 — Other 3,208 2,646 Total gross deferred tax assets 97,153 85,899 Less: valuation allowance (87,949 ) (75,584 ) Total deferred tax assets, net of valuation allowance 9,204 10,315 Deferred tax liabilities: Property and equipment (9,125 ) (8,896 ) Intangibles — (749 ) Derivatives — (606 ) Other (315 ) (300 ) Total deferred tax liabilities (9,440 ) (10,551 ) Net deferred tax liabilities, included in other liabilities $ (236 ) $ (236 ) A portion of the Company’s net operating loss carryforwards are subject to provisions of the tax law that limit the use of losses incurred by a corporation prior to the date certain ownership changes occur. These limitations also apply to certain depreciation deductions associated with assets on hand at the time of the ownership change and otherwise allowable during the five-year period following the ownership change. As the five-year limitation period lapsed in 2019, these disallowed deductions are reflected in property and equipment in the schedule above but continue to be subject to the annual limitation that applies to the pre-change net operating losses. Due to the limitation on the use of net operating losses and depreciation deductions, a significant portion of these carryforwards will expire regardless of whether the Company generates future taxable income. After reducing these net operating loss carryforwards for the amount which will expire due to this limitation, the Company had remaining federal net operating loss carryforwards of approximately $207,102,000 and state net operating loss carryforwards of approximately $233,170,000 at December 31, 2022. These net operating loss carryforwards expire as follows (in thousands): Tax Years Federal State 2023–2027 $ — $ 47,896 2028–2032 15,245 72,150 2033–2037 83,771 33,449 2038 and after* 108,086 79,675 Total NOLs $ 207,102 $ 233,170 * Includes indefinite life federal net operating losses of $108.1 million generated after 2017. Approximately $130,058,000 is available to utilize against federal taxable income for 2023. To the extent amounts are not utilized in any year, they may be carried forward to the next year until expiration. These amounts may change if there are future additional limitations on their utilization. Federal capital loss of $100,487,000 may be carried forward for 5 years and will expire in 2025. State capital loss of $95,469,000 may be carried forward for 5 years for most of the states in which the Company files returns and will expire in 2025. In assessing whether the deferred tax assets are realizable, a more likely than not standard is applied. If it is determined that it is more likely than not that deferred tax assets will not be realized, a valuation allowance must be established against the deferred tax assets. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the associated temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. A valuation allowance was established in the amount of $87,949,000 and $75,584,000 as of December 31, 2022 and 2021, respectively, based on the Company’s assessment of the future realizability of certain deferred tax assets. The valuation allowance on deferred tax assets is related to future deductible temporary differences and net operating loss carryforwards for which the Company has concluded it is more likely than not that these items will not be realized in the ordinary course of operations. For the year ended December 31, 2022, the Company recorded an increase in valuation allowance of $12,365,000. This was primarily related to additional net operating losses accumulated for the year. For the year ended December 31, 2021, the Company recorded a decrease in valuation allowance of $10,104,000. This was primarily related to utilization of net operating losses as the Company generated taxable income for the year. For the year ended December 31, 2020, the Company recorded an increase in valuation allowance of $1,623,000. This was primarily the offsetting impact of an increase in deferred tax assets associated with the capital loss carryforward offset by changes in depreciation and other adjustments associated with property plant and equipment, and mark-to-market adjustments related to derivatives in 2020. Unrecognized Tax Benefits A reconciliation of the beginning balance and the ending balance of gross unrecognized tax benefits, before interest and penalties, for the period presented is as follows (in thousands): December 31, 2022 2021 Unrecognized tax benefits at beginning of year $ — $ — Increases related to current year tax positions — — Decreases related to current year tax positions — — Increases related to prior year tax positions 739 — Decreases related to prior year tax positions — — Decreases related to expiration of prior year tax positions — — Decreases related to settlements of prior year tax positions Unrecognized tax benefits at end of year $ 739 $ — The Company recorded unrecognized tax benefits for uncertain tax positions of approximately $739,000 as of December 31, 2022, of which $739,000 would impact the effective tax rate, if recognized. The Company recognizes interest and penalties related to income tax matters as a component of interest expense and other income (expense), respectively. As of December 31, 2022, the Company accrued penalties of $74,000 and interest of $23,000 related to uncertain tax positions. The Company does not expect the unrecognized tax benefits to change significantly over the next 12 months. The Company is subject to income tax in the United States federal jurisdiction and various state jurisdictions and has identified its federal tax return and tax returns in state jurisdictions below as “major” tax filings. These jurisdictions, along with the years still open to audit under the applicable statutes of limitation, are as follows: Jurisdiction Tax Years Federal 2019 – 2021 Alabama 2019 – 2021 Arizona 2018 – 2021 Arkansas 2019 – 2021 California 2018 – 2021 Colorado 2018 – 2021 Connecticut 2019 – 2021 Georgia 2019 – 2021 Idaho 2019 – 2021 Illinois 2019 – 2021 Indiana 2019 – 2021 Iowa 2019 – 2021 Kansas 2019 – 2021 Louisiana 2019 – 2021 Michigan 2019 – 2021 Minnesota 2019 – 2021 Mississippi 2019 – 2021 Missouri 2019 – 2021 Nebraska 2019 – 2021 New Mexico 2019 – 2021 Oklahoma 2019 – 2021 Oregon 2019 – 2021 Pennsylvania 2019 – 2021 Rhode Island 2019 – 2021 South Carolina 2019 – 2021 Tennessee 2019 – 2021 Texas 2018 – 2021 However, because the Company had net operating losses and credits carried forward in several of the jurisdictions, including the United States federal and California jurisdictions, certain items attributable to closed tax years are still subject to adjustment by applicable taxing authorities through an adjustment to tax attributes carried forward to open years.

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
PREFERRED STOCK	13. PREFERRED STOCK. The Company has 6,734,835 undesignated shares of authorized and unissued preferred stock, which may be designated and issued in the future on the authority of the Company’s Board of Directors. As of December 31, 2022, the Company had the following designated classes of preferred stock: Series A Preferred Stock none Upon any issuance, the Series A Preferred Stock would rank senior in liquidation and dividend preferences to the Company’s common stock. Holders of Series A Preferred Stock would be entitled to quarterly cumulative dividends payable in arrears in cash in an amount equal to 5% per annum of the purchase price per share of the Series A Preferred Stock. The holders of the Series A Preferred Stock would have conversion rights initially equivalent to two shares of common stock for each share of Series A Preferred Stock, subject to customary antidilution adjustments. Certain specified issuances will not result in antidilution adjustments. The shares of Series A Preferred Stock would also be subject to forced conversion upon the occurrence of a transaction that would result in an internal rate of return to the holders of the Series A Preferred Stock of 25% or more. Accrued but unpaid dividends on the Series A Preferred Stock are to be paid in cash upon any conversion of the Series A Preferred Stock. The holders of Series A Preferred Stock would have a liquidation preference over the holders of the Company’s common stock equivalent to the purchase price per share of the Series A Preferred Stock plus any accrued and unpaid dividends on the Series A Preferred Stock. A liquidation would be deemed to occur upon the happening of customary events, including transfer of all or substantially all of the Company’s capital stock or assets or a merger, consolidation, share exchange, reorganization or other transaction or series of related transactions, unless holders of 66 2/3% of the Series A Preferred Stock vote affirmatively in favor of or otherwise consent to such transaction. Series B Preferred Stock The Series B Preferred Stock ranks senior in liquidation and dividend preferences to the Company’s common stock. Holders of Series B Preferred Stock are entitled to quarterly cumulative dividends payable in arrears in cash in an amount equal to 7.00% per annum of the purchase price per share of the Series B Preferred Stock; however, subject to the provisions of the Letter Agreement described below, such dividends may, at the option of the Company, be paid in additional shares of Series B Preferred Stock based initially on the liquidation value of the Series B Preferred Stock. In addition to the quarterly cumulative dividends, holders of the Series B Preferred Stock are entitled to participate in any common stock dividends declared by the Company to its common stockholders. The holders of Series B Preferred Stock have a liquidation preference over the holders of the Company’s common stock initially equivalent to $19.50 per share of the Series B Preferred Stock plus any accrued and unpaid dividends on the Series B Preferred Stock. A liquidation will be deemed to occur upon the happening of customary events, including the transfer of all or substantially all of the capital stock or assets of the Company or a merger, consolidation, share exchange, reorganization or other transaction or series of related transaction, unless holders of 66 2/3% of the Series B Preferred Stock vote affirmatively in favor of or otherwise consent that such transaction shall not be treated as a liquidation. The Company believes that such liquidation events are within its control and therefore has classified the Series B Preferred Stock in stockholders’ equity . As of December 31, 2022, the Series B Preferred Stock was convertible into 964,230 shares of the Company’s common stock. The conversion ratio is subject to customary antidilution adjustments. In addition, antidilution adjustments are to occur in the event that the Company issues equity securities, including derivative securities convertible into equity securities (on an as-converted or as-exercised basis), at a price less than the conversion price then in effect. The shares of Series B Preferred Stock are also subject to forced conversion upon the occurrence of a transaction that would result in an internal rate of return to the holders of the Series B Preferred Stock of 25% or more. The forced conversion is to be based upon the conversion ratio as last adjusted. Accrued but unpaid dividends on the Series B Preferred Stock are to be paid in cash upon any conversion of the Series B Preferred Stock. The holders of Series B Preferred Stock vote together as a single class with the holders of the Company’s common stock on all actions to be taken by the Company’s stockholders. Each share of Series B Preferred Stock entitles the holder to approximately 0.03 votes per share on all matters to be voted on by the stockholders of the Company. Notwithstanding the foregoing, the holders of Series B Preferred Stock are afforded numerous customary protective provisions with respect to certain actions that may only be approved by holders of a majority of the shares of Series B Preferred Stock. In 2008, the Company entered into Letter Agreements with Lyles United LLC (“Lyles United”) and other purchasers under which the Company expressly waived its rights under the Certificate of Designations relating to the Series B Preferred Stock to make dividend payments in additional shares of Series B Preferred Stock in lieu of cash dividend payments without the prior written consent of Lyles United and the other purchasers. On or about December 19, 2019, the Company and the holders of its Series B Preferred Stock entered into letter agreements under which the holders agreed that until the earlier of (i) the Company’s repayment of its obligations in respect of its senior secured notes and thereafter until the next scheduled quarterly installment of Series B Preferred Stock dividends, or (ii) the occurrence of a specified event of default under the letter agreement, or (iii) two years from the date of the letter agreement (collectively, the “Waiver Period”), the holders waived any rights and remedies against the Company with respect to any unpaid dividends. Cumulative dividends on the Series B Preferred Stock continued to accrue during the Waiver Period and remained owing to the holders of the Series B Preferred Stock. The letter agreement expired in December 2021. As a result, the Company paid all accrued and unpaid Series B Preferred Stock dividends and resumed quarterly dividend payments on its Series B Preferred Stock on December 31, 2021. Registration Rights Agreement

Common Stock and Warrants

Common Stock and Warrants	12 Months Ended
	Dec. 31, 2022
Common Stock and Warrants [Abstract]
COMMON STOCK AND WARRANTS	14. COMMON STOCK AND WARRANTS. Warrants issued to Senior Noteholders Warrants issued in Equity Offering In addition, in a concurrent private placement, the Company also issued to the investor, for a nominal price, warrants to purchase an additional 8,900,493 shares of common stock at an exercise price of $9.757 per share. The warrants became exercisable after the six-month anniversary of the offering and expired unexercised on April 28, 2022. The Company had determined that when initially issued, these warrants did not meet the conditions for classification in stockholders’ equity, however, in November 2020, the Company amended these warrants which then met the conditions of classification in stockholders’ equity and as such, the Company recorded them initially as a liability at fair value and upon their amendment, reclassified their then fair value to equity. See Note 17 for the Company’s fair value assumptions. The aggregate gross proceeds from the offerings of common stock, pre-funded warrants and warrants were approximately $75.0 million. The net offering proceeds were approximately $70.5 million after deducting underwriting discounts and commissions and other estimated offering expenses. The following table summarizes warrant activity for the years ended December 31, 2022, 2021 and 2020 (number of shares in thousands): Number of Price per Weighted Balance at December 31, 2019 5,500 $ 1.00 $ 1.00 Warrants exercised (5,500 ) $ 1.00 $ 1.00 Pre-funded warrants issued 3,825 $ 0.00 $ 0.00 Pre-funded warrants exercised (3,825 ) $ 0.00 $ 0.00 Series A warrants issued 8,900 $ 9.76 $ 9.76 Balance at December 31, 2020 8,900 $ 9.76 $ 9.76 Balance at December 31, 2021 8,900 $ 9.76 $ 9.76 Warrants expired (8,900 ) $ 9.76 $ 9.76 Balance at December 31, 2022 — $ — $ — Nonvoting Common Stock At-the-Market Program

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	15. STOCK-BASED COMPENSATION. The Company has two equity incentive compensation plans: a 2006 Stock Incentive Plan and a 2016 Stock Incentive Plan. 2006 Stock Incentive Plan 2016 Stock Incentive Plan Stock Options Years Ended December 31, 2022 2021 Number Weighted Average Exercise Price Number Weighted Average Outstanding at beginning of year 74 $ 3.74 207 $ 4.16 Options exercised — — (124 ) 3.74 Options expired — — (9 ) 12.90 Outstanding at end of year 74 $ 3.74 74 $ 3.74 Options exercisable at end of year 74 $ 3.74 74 $ 3.74 Stock options outstanding as of December 31, 2022 were as follows (number of shares in thousands): Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted- Weighted- Number Weighted- $ 3.74 74 0.46 $ 3.74 74 $ 3.74 The aggregate intrinsic value of the options outstanding was $(63,000), $79,000 and $262,000 as of December 31, 2022, 2021 and 2020, respectively. Restricted Stock Number of Weighted- Unvested at December 31, 2020 2,260 $ 1.34 Issued 750 $ 5.76 Vested (1,525 ) $ 1.64 Canceled (98 ) $ 2.77 Unvested at December 31, 2021 1,387 $ 3.30 Issued 872 $ 6.21 Vested (1,051 ) $ 2.66 Canceled (39 ) $ 6.23 Unvested at December 31, 2022 1,169 $ 5.95 The fair value of the common stock at vesting aggregated $6,900,000, $8,810,000 and $1,639,000 for the years ended December 31, 2022, 2021 and 2020, respectively. Stock-based compensation expense related to employee and non-employee restricted stock and option grants recognized in the accompanying consolidated statements of operations, was as follows (in thousands): Years Ended December 31, 2022 2021 2020 Employees $ 2,689 $ 1,758 $ 2,025 Non-employees 644 1,125 654 Total stock-based compensation expense $ 3,333 $ 2,883 $ 2,679 Employee grants typically have a two or three-year vesting schedule, while non-employee grants have a one-year vesting schedule. At December 31, 2022, the total compensation expense related to unvested awards which had not been recognized was $4,863,000 and the associated weighted-average period over which the compensation expense attributable to those unvested awards will be recognized was approximately 0.55 years.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. COMMITMENTS AND CONTINGENCIES. Commitments Sales Commitments Purchase Commitments Contingencies Litigation

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	17. FAIR VALUE MEASUREMENTS. The fair value hierarchy prioritizes the inputs used in valuation techniques into three levels, as follows: ● Level 1 – Observable inputs – unadjusted quoted prices in active markets for identical assets and liabilities; ● Level 2 – Observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability through corroboration with market data; and ● Level 3 – Unobservable inputs – includes amounts derived from valuation models where one or more significant inputs are unobservable. For fair value measurements using significant unobservable inputs, a description of the inputs and the information used to develop the inputs is required along with a reconciliation of Level 3 values from the prior reporting period. Pooled separate accounts Long-Lived Assets Held-for-Sale Warrants issued in Equity Offering Warrant Type Valuation Exercise Volatility Risk Free Term Fair Value Pre-funded 10/28/2020 $ 0.01 97.0 % 0.34 % 5.00 $ 23,638 Other 10/28/2020 $ 9.76 134.0 % 0.14 % 1.50 $ 27,048 Pre-funded 11/16/2020 $ 0.01 97.0 % 0.40 % 4.95 $ 21,916 Other 11/24/2020 $ 9.76 135.0 % 0.13 % 1.45 $ 31,231 The fair values of the warrants are based on unobservable inputs and are designated as Level 3 inputs. The changes in the Company’s fair value of its Level 3 inputs with respect to its warrants were as follows (in thousands): Warrants to Pre-funded Other Balance, December 31, 2019 $ 977 $ — $ — Issuance of warrants in October 2020 offering — 23,638 27,048 Exercise of warrants/reclass to equity in 2020 (8,474 ) (21,917 ) (31,231 ) Adjustments to fair value for 2020 7,497 (1,721 ) 4,183 Balance, December 31, 2021 and 2022 $ — $ — $ — Other Derivative Instruments The following table summarizes recurring and nonrecurring fair value measurements by level at December 31, 2022 (in thousands): Benefit Plan Fair Percentage Value Level 1 Level 2 Level 3 Allocation Assets: Derivative financial instruments $ 4,973 $ 4,973 $ — $ — Defined benefit plan assets(1) Large U.S. Equity(2) 4,586 — 4,586 — 28 % Small/Mid U.S. Equity(3) 2,986 — 2,986 — 18 % International Equity(4) 2,406 — 2,406 — 14 % Fixed Income(5) 6,710 — 6,710 — 40 % $ 21,661 $ 4,973 $ 16,688 $ — Liabilities: Derivative financial instruments $ 6,732 $ 6,732 $ — $ — The following table summarizes recurring and nonrecurring fair value measurements by level at December 31, 2021 (in thousands): Benefit Plan Fair Percentage Value Level 1 Level 2 Level 3 Allocation Assets: Derivative financial instruments $ 15,839 $ 15,839 $ — $ — Long-lived assets held-for-sale 1,000 — — 1,000 Defined benefit plan assets(1) Large U.S. Equity(2) 5,612 — 5,612 — 28 % Small/Mid U.S. Equity(3) 3,684 — 3,684 — 18 % International Equity(4) 2,909 — 2,909 — 15 % Fixed Income(5) 7,782 — 7,782 — 39 % $ 36,826 $ 15,839 $ 19,987 $ 1,000 Liabilities: Derivative financial instruments $ 13,582 $ 13,582 $ — $ — (1) See Note 11 for accounting discussion. (2) This category includes investments in funds comprised of equity securities of large U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (3) This category includes investments in funds comprised of equity securities of small- and medium-sized U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (4) This category includes investments in funds comprised of equity securities of foreign companies, including emerging markets. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (5) This category includes investments in funds comprised of U.S. and foreign investment-grade fixed income securities, high-yield fixed income securities that are rated below investment-grade, U.S. treasury securities, mortgage-backed securities, and other asset-backed securities. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Business	Organization and Business As discussed in Note 2, on January 14, 2022, the Company acquired Eagle Alcohol Company LLC, a Missouri limited liability company (“Eagle Alcohol”). Eagle Alcohol specializes in break bulk distribution of specialty alcohols. Eagle Alcohol purchases bulk alcohol from suppliers, including the Company. Then it stores, denatures, packages, and resells alcohol products in smaller sizes, including tank trucks, totes, and drums, that typically garner a premium price to bulk alcohols. Eagle Alcohol delivers products to customers in the beverage, food, industrial and related-process industries via its own dedicated trucking fleet and common carrier. Beginning January 14, 2022, Eagle Alcohol is a wholly-owned subsidiary of the Company. On December 15, 2016, the Company and Aurora Cooperative Elevator Company, a Nebraska cooperative corporation (“ACEC”), closed a transaction under a contribution agreement under which the Company contributed its Aurora, Nebraska ethanol production facilities and ACEC contributed its Aurora grain elevator and related grain handling assets to Pacific Aurora, LLC (“Pacific Aurora”) in exchange for equity interests in Pacific Aurora. As a result, the Company owned 73.93% of Pacific Aurora and ACEC owned 26.07% of Pacific Aurora. As discussed further in Note 3, the Company sold its interest in Pacific Aurora on April 15, 2020. Therefore, from December 15, 2016, through April 15, 2020, the Company consolidated 100% of the results of Pacific Aurora and recorded ACEC’s 26.07% equity interest as noncontrolling interests in the accompanying financial statements. The Company is a leading producer and distributor of specialty alcohols and essential ingredients. The Company also produces and markets fuel-grade ethanol. The Company’s production facilities in Pekin, Illinois are located in the heart of the Corn Belt. The Company’s two production facilities in Oregon and Idaho are located in close proximity to both feed and fuel-grade ethanol customers. The Company has a combined alcohol production capacity of 350 million gallons per year and produces, on an annualized basis, over 1.6 million tons of essential ingredients, such as dried yeast, corn gluten meal, corn gluten feed, corn germ, and distillers grains and liquid feed used in commercial animal feed and pet foods. In addition, the Company markets and distributes fuel-grade ethanol produced by third parties. The Company focuses on four key markets: Health, Home & Beauty Food & Beverage Essential Ingredients Renewable Fuels For all of 2022, all of the Company’s production facilities were operating. On January 1, 2023, the Company temporarily hot-idled its Magic Valley production facility due to extreme natural gas prices, other unfavorable market conditions and to facilitate the installation of its new high protein systems. As market conditions change, the Company may increase, decrease or idle production at one or more operating facilities or resume operations at any idled facility.
Basis of Presentation	Basis of Presentation
Segments	Segments Segment Reporting
Cash and Cash Equivalents	Cash and Cash Equivalents
Restricted Cash	Restricted Cash
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Credit Losses The carrying amount of accounts receivable is reduced by a valuation allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company regularly reviews accounts receivable and based on assessments of current customer creditworthiness, estimates the portion, if any, of the customer balance that will not be collected. Of the accounts receivable balance, approximately $55,667,000 and $63,929,000 at December 31, 2022 and 2021, respectively, were used as collateral under Kinergy’s operating line of credit. The allowance for credit losses was $105,000 and $378,000 as of December 31, 2022 and 2021, respectively. The Company recorded a bad debt recovery of $217,000, and bad debt expenses of $158,000 and $245,000 for the years ended December 31, 2022, 2021 and 2020, respectively. The Company does not have any off-balance sheet credit exposure related to its customers.
Concentration Risks	Concentration Risks The Company sells specialty alcohols to consumer product companies and fuel-grade ethanol to gasoline refining and distribution companies. The Company sold to customers representing 10% or more of the Company’s total net sales, as follows. Years Ended December 31, 2022 2021 2020 Customer A 10 % 13 % 3 % Customer B 10 % 9 % 9 % The Company had accounts receivable due from these customers totaling $10,469,000 and $14,302,000, representing 15% and 16% of total accounts receivable, as of December 31, 2022 and 2021, respectively. The Company purchases corn, its largest cost component in producing alcohols, from its suppliers. The Company purchased corn from suppliers representing 10% or more of the Company’s total corn purchases, as follows: Years Ended December 31, 2022 2021 2020 Supplier A 12 % 14 % 16 % Supplier B 15 % 2 % — % As of December 31, 2022, approximately 44% of the Company’s employees were covered by a collective bargaining agreement.
Inventories	Inventories December 31, 2022 2021 Finished goods $ 47,736 $ 35,509 Work in progress 6,396 6,909 Raw materials 11,197 10,837 Other 1,299 1,118 Total $ 66,628 $ 54,373
Property and Equipment	Property and Equipment Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years The cost of normal maintenance and repairs is charged to operations as incurred. Significant capital expenditures that increase the life of an asset are capitalized and depreciated over the estimated remaining useful life of the asset. The cost of property and equipment sold, or otherwise disposed of, and the related accumulated depreciation or amortization are removed from the accounts, and any resulting gains or losses are reflected in current operations.
Intangible Asset	Intangible Assets
Leases	Leases
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities
Revenue Recognition	Revenue Recognition The Company recognizes revenue primarily from sales of alcohols and essential ingredients. The Company has five production facilities from which it produces and sells alcohols to its customers through Kinergy. Kinergy enters into back-to-back sales contracts with its customers under exclusive intercompany sales agreements with each of the Company’s five production facilities. Kinergy also acts as a principal when it purchases third party fuel-grade ethanol which it resells to its customers. Finally, Kinergy has an exclusive sales agreement with a third-party owned fuel-grade ethanol production facility under which it sells the facility’s fuel-grade ethanol for a fee plus the costs to deliver the ethanol to Kinergy’s customers. These sales are referred to as third-party agent sales. Revenue from these third-party agent sales is recorded on a net basis, with Kinergy recognizing its predetermined fees and any associated delivery costs. The Company has five production facilities from which it produces and sells essential ingredients to its customers through Alto Nutrients. Alto Nutrients enters into sales contracts with essential ingredient customers under exclusive intercompany sales agreements with each of the Company’s five production facilities. The Company recognizes revenue from sales of alcohols and essential ingredients at the point in time when the customer obtains control of the products, which typically occurs upon delivery depending on the terms of the underlying contracts. In some instances, the Company enters into contracts with customers that contain multiple performance obligations to deliver volumes of alcohols or essential ingredients over a contractual period of less than 12 months. The Company allocates the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognizes the related revenue as control of each individual product is transferred to the customer in satisfaction of the corresponding performance obligations. When the Company is the agent, the supplier controls the products before they are transferred to the customer because the supplier is primarily responsible for fulfilling the promise to provide the product, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. When the Company is the principal, the Company controls the products before they are transferred to the customer because the Company is primarily responsible for fulfilling the promise to provide the products, has inventory risk before the product has been transferred to a customer and has discretion in establishing the price for the product. See Note 5 for the Company’s revenue by type of contracts.
Shipping and Handling Costs	Shipping and Handling Costs
Selling Costs	Selling Costs
Stock-Based Compensation	Stock-Based Compensation
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Deferred Financing Costs	Deferred Financing Costs
Provision for Income Taxes	Provision for Income Taxes The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining whether it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. An uncertain tax position is considered effectively settled on completion of an examination by a taxing authority if certain other conditions are satisfied. Should the Company incur interest and penalties relating to tax uncertainties, such amounts would be classified as a component of interest expense, net, and other income (expense), net, respectively. Deferred tax assets and liabilities are classified as noncurrent in the Company’s consolidated balance sheets. The Company files a consolidated federal income tax return. This return includes all wholly owned subsidiaries as well as the Company’s pro-rata share of taxable income from pass-through entities in which the Company owns less than 100%. State tax returns are filed on a consolidated, combined or separate basis depending on the applicable laws relating to the Company and its subsidiaries.
Income (Loss) Per Share	Income (Loss) Per Share The following tables compute basic and diluted earnings per share (in thousands, except per share data): Year Ended December 31, 2022 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (41,597 ) Less: Preferred stock dividends (1,265 ) Basic and diluted loss per share: Loss available to common stockholders $ (42,862 ) 71,944 $ (0.60 ) Year Ended December 31, 2021 Income Shares Per-Share Net income attributed to Alto Ingredients, Inc. $ 46,082 Less: Preferred stock dividends (1,265 ) Less: Income allocated to participating securities (600 ) Basic income per share: Income available to common stockholders $ 44,217 71,098 $ 0.62 Add: Dilutive securities — 1,121 Diluted income per share: Income available to common stockholders $ 44,217 72,219 $ 0.61 Year Ended December 31, 2020 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 ) There were an aggregate of 964,000, 964,000 and 2,463,000 potentially dilutive shares from convertible securities outstanding for the years ended December 31, 2022, 2021 and 2020, respectively. These convertible securities were not considered in calculating diluted loss per common share for the years ended December 31, 2022, 2021 and 2020 as their effect would be anti-dilutive. In addition, there were an aggregate of 3,188,000, 8,900,500 and 5,031,000 weighted-average antidilutive shares from outstanding out-of-the-money warrants for the years ended December 31, 2022, 2021 and 2020, respectively.
Financial Instruments	Financial Instruments
Business Combinations	Business Combinations
Income from Cash Grant	Income from Cash Grant Accounting for Government Grants and Disclosure of Government Assistance
Employment-related Benefits	Employment-related Benefits
Share Repurchase Program	Share Repurchase Program
Estimates and Assumptions	Estimates and Assumptions
Subsequent Events	Subsequent Events
Reclassifications	Reclassifications

Organization and Significant _2

Organization and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Organization and Significant Accounting Polices [Abstract]
Schedule of purchased corn from suppliers representing 10% or more of the Company’s total corn purchases	Years Ended December 31, 2022 2021 2020 Customer A 10 % 13 % 3 % Customer B 10 % 9 % 9 %
Schedule of purchased corn from suppliers representing 10% or more of the Company’s total corn purchases	Years Ended December 31, 2022 2021 2020 Supplier A 12 % 14 % 16 % Supplier B 15 % 2 % — %
Schedule of inventories	December 31, 2022 2021 Finished goods $ 47,736 $ 35,509 Work in progress 6,396 6,909 Raw materials 11,197 10,837 Other 1,299 1,118 Total $ 66,628 $ 54,373
Schedule of depreciation is computed using the straight-line method	Buildings 40 years Facilities and plant equipment 10 – 25 years Other equipment, vehicles and furniture 5 – 10 years
Schedule of basic and diluted earnings per share	Year Ended December 31, 2022 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (41,597 ) Less: Preferred stock dividends (1,265 ) Basic and diluted loss per share: Loss available to common stockholders $ (42,862 ) 71,944 $ (0.60 ) Year Ended December 31, 2021 Income Shares Per-Share Net income attributed to Alto Ingredients, Inc. $ 46,082 Less: Preferred stock dividends (1,265 ) Less: Income allocated to participating securities (600 ) Basic income per share: Income available to common stockholders $ 44,217 71,098 $ 0.62 Add: Dilutive securities — 1,121 Diluted income per share: Income available to common stockholders $ 44,217 72,219 $ 0.61 Year Ended December 31, 2020 Loss Shares Per-Share Net loss attributed to Alto Ingredients, Inc. $ (15,116 ) Less: Preferred stock dividends (1,268 ) Basic and diluted loss per share: Loss available to common stockholders $ (16,384 ) 58,609 $ (0.28 )

Acquisition of Eagle Alcohol (T

Acquisition of Eagle Alcohol (Tables)	12 Months Ended
	Dec. 31, 2022
Acquisition of Eagle Alcohol [Abstract]
Schedule of pro forma combined financial information assuming the acquisition occurred	Years Ended December 31, 2022 2021 Revenues – pro forma $ 1,336,148 $ 1,232,265 Net income (loss) available to common stockholders – pro forma $ (42,929 ) $ 45,263 Diluted net income (loss) per share – pro forma $ (0.59 ) $ 0.63 Diluted shares 72,893 72,047
Schedule of final purchase price allocation	Cash and equivalents $ 705 Accounts receivable 5,517 Inventories 1,388 Other assets 29 Total current assets 7,639 Property and equipment 1,067 Right of use assets 2,749 Total tangible assets $ 11,455 Current liabilities $ 6,262 Right of use liability 2,749 Total liabiltiies $ 9,011 Net tangible assets acquired $ 2,444 Customer relationships 6,556 Tradename 420 Goodwill 5,970 Total Purchase Price $ 15,390

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of financial data for operating segments	Years Ended December 31, 2022 2021 2020 Net Sales Pekin Campus production, recorded as gross: Alcohol sales $ 521,273 $ 498,195 $ 330,432 Essential ingredient sales 225,871 189,535 130,270 Intersegment sales 1,212 1,193 645 Total Pekin Campus sales 748,356 688,923 461,347 Marketing and distribution: Alcohol sales, gross $ 227,626 $ 379,422 $ 256,209 Alcohol sales, net 1,225 1,753 1,529 Intersegment sales 12,459 10,061 9,648 Total marketing and distribution sales 241,310 391,236 267,386 Other Production, recorded as gross: Alcohol sales $ 253,605 $ 107,931 $ 137,703 Essential ingredient sales 90,209 31,056 40,880 Intersegment sales 22 964 1,309 Total Other production sales 343,836 139,951 179,892 Corporate and other 15,812 — — Intersegment eliminations (13,693 ) (12,218 ) (11,602 ) Net sales as reported $ 1,335,621 $ 1,207,892 $ 897,023 Cost of goods sold: Pekin Campus production $ 772,755 $ 638,371 $ 389,125 Marketing and distribution 229,288 371,371 253,465 Other production 353,775 136,401 206,412 Corporate and other 12,167 — — Intersegment eliminations (4,814 ) (6,035 ) (4,838 ) Cost of goods sold as reported $ 1,363,171 $ 1,140,108 $ 844,164 Income (loss) before provision (benefit) for income taxes: Pekin Campus production $ (27,378 ) $ 41,622 $ 53,898 Marketing and distribution 3,749 11,756 4,889 Other production (6,997 ) (3,762 ) (54,677 ) Corporate and other (8,926 ) (2,065 ) (21,409 ) $ (39,552 ) $ 47,551 $ (17,299 ) Depreciation and amortization expense: Pekin Campus production $ 19,136 $ 17,352 $ 17,450 Other production 5,085 5,890 12,691 Corporate and other 874 50 127 $ 25,095 $ 23,292 $ 30,268 Interest expense, net of capitalized interest: Pekin Campus production $ (381 ) $ 756 $ 6,038 Marketing and distribution 1,658 963 1,574 Other production (339 ) 167 334 Corporate and other 889 1,701 9,997 $ 1,827 $ 3,587 $ 17,943
Schedule of assets by operating segments	December 31, December 31, Total assets: Pekin Campus production $ 257,089 266,197 Marketing and distribution 114,755 130,302 Other production 51,886 57,046 Corporate and other 54,591 31,408 $ 478,321 $ 484,953

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2022 2021 Facilities and plant equipment $ 386,932 $ 364,039 Land 3,687 4,072 Other equipment, vehicles and furniture 9,876 7,656 Construction in progress 37,538 22,505 438,033 398,272 Accumulated depreciation (198,964 ) (175,722 ) $ 239,069 $ 222,550

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets and goodwill	Useful December 31, 2022 December 31, 2021 Life Gross Accumulated Net Book Gross Accumulated Net Book Non-Amortizing: Goodwill $ 5,970 $ — $ 5,970 $ — $ — $ — Kinergy tradename 2,678 — 2,678 2,678 — 2,678 Amortizing: Customer relationships 12 6,556 (527 ) 6,029 — — — Eagle tradename 10 420 (40 ) 380 — — — Total goodwill and intangible assets $ 15,624 $ (567 ) $ 15,057 $ 2,678 $ — $ 2,678
Schedule of expected amortization expense relating to amortizable intangible assets	Years Ended December 31, Amount 2023 $ 588 2024 588 2025 588 2026 588 2027 588 Thereafter 3,469 Total $ 6,409

Derivatives (Tables)

Derivatives (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of derivatives not designated as hedging instruments	As of December 31, 2022 Assets Liabilities Type of Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Cash collateral balance Restricted cash $ 13,069 Commodity contracts Derivative instruments $ 4,973 Derivative instruments $ 6,732 As of December 31, 2021 Assets Liabilities Type of Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Cash collateral balance Restricted cash $ 11,513 Commodity contracts Derivative instruments $ 15,839 Derivative instruments $ 13,582
Schedule of recognized gains for its derivatives	Realized Gains For the Years Ended December 31, Type of Instrument Statements of Operations Location 2022 2021 2020 Commodity contracts Cost of goods sold $ 23,280 $ 32,618 $ 2,102 $ 23,280 $ 32,618 $ 2,102 Unrealized Gains (Losses) For the Years Ended December 31, Type of Instrument Statements of Operations Location 2022 2021 2020 Commodity contracts Cost of goods sold $ (4,017 ) $ (10,999 ) $ 12,678 $ (4,017 ) $ (10,999 ) $ 12,678

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt [Abstract]
Schedule of long-term borrowings	December 31, December 31, Kinergy line of credit $ 18,076 $ 50,401 Orion term loan 60,000 — 78,076 50,401 Less unamortized debt discount (4,686 ) — Less unamortized debt financing costs (5,034 ) (40 ) Less current portion — — Long-term debt $ 68,356 $ 50,361
Schedule of maturities of long-term debt	December 31: 2027 $ 18,076 2028 60,000 $ 78,076

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of leases	December 31, Classification 2022 2021 Assets Operating Right of use operating lease assets, net $ 18,937 $ 13,413 Liabilites Operating-Current Current portion, operating leases $ 3,849 $ 3,909 Operating-Noncurrent Operating leases, net of current portion $ 15,062 $ 9,382
Schedule of components of lease costs	Years Ended December 31, 2022 2021 2020 Fixed lease cost $ 5,224 $ 4,500 $ 5,732 Variable lease cost 124 238 212 Net lease cost $ 5,348 $ 4,738 $ 5,944
Schedule of operating lease liabilities	Year Ended: Equipment Land 2023 $ 4,112 $ 787 2024 2,869 821 2025 2,416 985 2026 1,838 998 2027 1,334 1,011 2028-76 2,613 5,564 Less interest (2,572 ) (3,865 ) $ 12,610 $ 6,301

Pension Plans (Tables)

Pension Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of information related to the retirement plan	2022 2021 Changes in plan assets: Fair value of plan assets, beginning $ 19,987 $ 17,588 Actual gains (losses) (3,315 ) 2,399 Benefits paid (784 ) (763 ) Company contributions 800 763 Participant contributions — — Fair value of plan assets, ending $ 16,688 $ 19,987 Less: projected accumulated benefit obligation $ 17,956 $ 23,828 Funded status, (underfunded)/overfunded $ (1,268 ) $ (3,841 ) Amounts recognized in the consolidated balance sheets: Other liabilities $ (1,268 ) $ (3,841 ) Accumulated other comprehensive (gain) loss $ (1,166 ) $ 574 Assumptions used in computation of benefit obligations: Discount rate 5.15 % 2.80 % Expected long-term return on plan assets 6.50 % 5.75 % Rate of compensation increase — —
Schedule of net periodic benefit costs	Years Ended December 31, 2022 2021 2020 Components of net periodic benefit costs are as follows: Service cost $ 404 $ 436 $ 405 Interest cost 655 605 690 Amortization of net loss — 98 — Expected return on plan assets (1,090 ) (952 ) (903 ) Net periodic (benefit) cost $ (31 ) $ 187 $ 192
Schedule of expected benefit payments	December 31: 2023 $ 950 2024 980 2025 1,040 2026 1,050 2027 1,070 2028-32 6,030 $ 11,120
Schedule of information related to the retirement plan	2022 2021 Amounts at the end of the year: Accumulated/projected benefit obligation $ 3,907 $ 4,313 Fair value of plan assets — — Funded status, (underfunded)/overfunded $ (3,907 ) $ (4,313 ) Amounts recognized in the consolidated balance sheets: Accrued liabilities $ (310 ) $ (210 ) Other liabilities $ (3,597 ) $ (4,103 ) Accumulated other comprehensive (income) loss $ (656 ) $ (290 ) Discount rate used in computation of benefit obligations 4.95 % 2.50 %
Schedule of net periodic benefit costs	Years Ended December 31, 2022 2021 2020 Components of net periodic benefit costs are as follows: Service cost $ 26 $ 42 $ 54 Interest cost 105 105 151 Amortization of prior service cost — 25 30 Net periodic benefit cost $ 131 $ 172 $ 235 Amounts recognized in the plan for the year: Participant contributions $ 43 $ 32 $ 26 Benefits paid $ 215 $ 217 $ 200
Schedule of expected benefit payments	December 31: 2023 $ 310 2024 340 2025 350 2026 410 2027 420 2028-2032 1,760 $ 3,590

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Years Ended December 31, 2022 2021 2020 Current provision (benefit) $ 1,925 $ 1,469 $ — Deferred provision (benefit) — — (17 ) Total $ 1,925 $ 1,469 $ (17 )
Schedule of reconciliation of effective tax rate	Years Ended December 31, 2022 2021 2020 Statutory rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit 5.8 6.0 5.7 Change in valuation allowance (33.9 ) (18.8 ) (9.4 ) Stock-based compensation 3.1 — — Non-deductible items (1.6 ) 0.4 (0.4 ) Income from loan forgiveness — (5.5 ) — Fair value adjustments — — (12.7 ) Noncontrolling interest — — (3.4 ) Other 0.6 (0.1 ) (0.8 ) Effective rate (5.0 )% 3.0 % (0.0 )%
Schedule of components of deferred income taxes	December 31, 2022 2021 Deferred tax assets: Net operating loss carryforwards $ 58,131 $ 46,159 Capital loss 26,043 28,640 Disallowed interest 2,395 1,059 R&D, Energy and AMT credits 3,742 3,742 Pension liability 1,354 2,189 Railcar contracts 786 618 Stock-based compensation 634 479 Derivatives 460 — Allowance for credit losses and other assets 311 367 Intangibles 89 — Other 3,208 2,646 Total gross deferred tax assets 97,153 85,899 Less: valuation allowance (87,949 ) (75,584 ) Total deferred tax assets, net of valuation allowance 9,204 10,315 Deferred tax liabilities: Property and equipment (9,125 ) (8,896 ) Intangibles — (749 ) Derivatives — (606 ) Other (315 ) (300 ) Total deferred tax liabilities (9,440 ) (10,551 ) Net deferred tax liabilities, included in other liabilities $ (236 ) $ (236 )
Schedule of net operating loss carryforwards	Tax Years Federal State 2023–2027 $ — $ 47,896 2028–2032 15,245 72,150 2033–2037 83,771 33,449 2038 and after* 108,086 79,675 Total NOLs $ 207,102 $ 233,170
Schedule of balance of gross unrecognized tax benefits, before interest and penalties	December 31, 2022 2021 Unrecognized tax benefits at beginning of year $ — $ — Increases related to current year tax positions — — Decreases related to current year tax positions — — Increases related to prior year tax positions 739 — Decreases related to prior year tax positions — — Decreases related to expiration of prior year tax positions — — Decreases related to settlements of prior year tax positions Unrecognized tax benefits at end of year $ 739 $ —
Schedule of income tax in the United States jurisdiction and various state jurisdictions	Jurisdiction Tax Years Federal 2019 – 2021 Alabama 2019 – 2021 Arizona 2018 – 2021 Arkansas 2019 – 2021 California 2018 – 2021 Colorado 2018 – 2021 Connecticut 2019 – 2021 Georgia 2019 – 2021 Idaho 2019 – 2021 Illinois 2019 – 2021 Indiana 2019 – 2021 Iowa 2019 – 2021 Kansas 2019 – 2021 Louisiana 2019 – 2021 Michigan 2019 – 2021 Minnesota 2019 – 2021 Mississippi 2019 – 2021 Missouri 2019 – 2021 Nebraska 2019 – 2021 New Mexico 2019 – 2021 Oklahoma 2019 – 2021 Oregon 2019 – 2021 Pennsylvania 2019 – 2021 Rhode Island 2019 – 2021 South Carolina 2019 – 2021 Tennessee 2019 – 2021 Texas 2018 – 2021

Common Stock and Warrants (Tabl

Common Stock and Warrants (Tables)	12 Months Ended
	Dec. 31, 2022
Common Stock and Warrants [Abstract]
Schedule of warrant activity	Number of Price per Weighted Balance at December 31, 2019 5,500 $ 1.00 $ 1.00 Warrants exercised (5,500 ) $ 1.00 $ 1.00 Pre-funded warrants issued 3,825 $ 0.00 $ 0.00 Pre-funded warrants exercised (3,825 ) $ 0.00 $ 0.00 Series A warrants issued 8,900 $ 9.76 $ 9.76 Balance at December 31, 2020 8,900 $ 9.76 $ 9.76 Balance at December 31, 2021 8,900 $ 9.76 $ 9.76 Warrants expired (8,900 ) $ 9.76 $ 9.76 Balance at December 31, 2022 — $ — $ —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of stock option plans	Years Ended December 31, 2022 2021 Number Weighted Average Exercise Price Number Weighted Average Outstanding at beginning of year 74 $ 3.74 207 $ 4.16 Options exercised — — (124 ) 3.74 Options expired — — (9 ) 12.90 Outstanding at end of year 74 $ 3.74 74 $ 3.74 Options exercisable at end of year 74 $ 3.74 74 $ 3.74
Schedule of stock options outstanding	Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted- Weighted- Number Weighted- $ 3.74 74 0.46 $ 3.74 74 $ 3.74
Schedule of unvested restricted stock activity	Number of Weighted- Unvested at December 31, 2020 2,260 $ 1.34 Issued 750 $ 5.76 Vested (1,525 ) $ 1.64 Canceled (98 ) $ 2.77 Unvested at December 31, 2021 1,387 $ 3.30 Issued 872 $ 6.21 Vested (1,051 ) $ 2.66 Canceled (39 ) $ 6.23 Unvested at December 31, 2022 1,169 $ 5.95
Schedule of common stock at vesting aggregated	Years Ended December 31, 2022 2021 2020 Employees $ 2,689 $ 1,758 $ 2,025 Non-employees 644 1,125 654 Total stock-based compensation expense $ 3,333 $ 2,883 $ 2,679

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value of pre-funded warrants and other warrants	Warrant Type Valuation Exercise Volatility Risk Free Term Fair Value Pre-funded 10/28/2020 $ 0.01 97.0 % 0.34 % 5.00 $ 23,638 Other 10/28/2020 $ 9.76 134.0 % 0.14 % 1.50 $ 27,048 Pre-funded 11/16/2020 $ 0.01 97.0 % 0.40 % 4.95 $ 21,916 Other 11/24/2020 $ 9.76 135.0 % 0.13 % 1.45 $ 31,231
Schedule of fair values of warrants based on unobservable inputs	Warrants to Pre-funded Other Balance, December 31, 2019 $ 977 $ — $ — Issuance of warrants in October 2020 offering — 23,638 27,048 Exercise of warrants/reclass to equity in 2020 (8,474 ) (21,917 ) (31,231 ) Adjustments to fair value for 2020 7,497 (1,721 ) 4,183 Balance, December 31, 2021 and 2022 $ — $ — $ —
Schedule of recurring and nonrecurring fair value measurements	Benefit Plan Fair Percentage Value Level 1 Level 2 Level 3 Allocation Assets: Derivative financial instruments $ 4,973 $ 4,973 $ — $ — Defined benefit plan assets(1) Large U.S. Equity(2) 4,586 — 4,586 — 28 % Small/Mid U.S. Equity(3) 2,986 — 2,986 — 18 % International Equity(4) 2,406 — 2,406 — 14 % Fixed Income(5) 6,710 — 6,710 — 40 % $ 21,661 $ 4,973 $ 16,688 $ — Liabilities: Derivative financial instruments $ 6,732 $ 6,732 $ — $ — Benefit Plan Fair Percentage Value Level 1 Level 2 Level 3 Allocation Assets: Derivative financial instruments $ 15,839 $ 15,839 $ — $ — Long-lived assets held-for-sale 1,000 — — 1,000 Defined benefit plan assets(1) Large U.S. Equity(2) 5,612 — 5,612 — 28 % Small/Mid U.S. Equity(3) 3,684 — 3,684 — 18 % International Equity(4) 2,909 — 2,909 — 15 % Fixed Income(5) 7,782 — 7,782 — 39 % $ 36,826 $ 15,839 $ 19,987 $ 1,000 Liabilities: Derivative financial instruments $ 13,582 $ 13,582 $ — $ — (1) See Note 11 for accounting discussion. (2) This category includes investments in funds comprised of equity securities of large U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (3) This category includes investments in funds comprised of equity securities of small- and medium-sized U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (4) This category includes investments in funds comprised of equity securities of foreign companies, including emerging markets. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund. (5) This category includes investments in funds comprised of U.S. and foreign investment-grade fixed income securities, high-yield fixed income securities that are rated below investment-grade, U.S. treasury securities, mortgage-backed securities, and other asset-backed securities. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.

Organization and Significant _3

Organization and Significant Accounting Policies (Details) - USD ($)		12 Months Ended
	Sep. 12, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 15, 2020	Dec. 15, 2016
Organization and Significant Accounting Policies (Details) [Line Items]
Production capacity per year		$ 350,000,000
Annual payments of essential ingredients		1,600,000
Accounts receivable		55,667,000	$ 63,929,000
Allowance for doubtful accounts		105,000	378,000
Bad debt recovery		217,000
Bad debt expenses			158,000	$ 245,000
Inventory net of valuation adjustments		4,612,000	0
Inventory amount		$ 43,484,000	38,640,000
Amortizes intangible assets description		The Company amortizes intangible assets with definite lives using the straight-line method over their established lives of 10-12 years.
Fair value assessment of impairment loss				2,100,000
Amortization of deferred financing costs		$ 177,000	778,000	$ 1,394,000
Unamortized financing cost		$ 5,034,000	$ 40,000
Conserve capital, percentage		50%
Aggregate dilutive shares (in Shares)		964,000	964,000	2,463,000
Weighted-average antidilutive shares (in Shares)		3,188,000	8,900,500	5,031,000
Cash		$ 22,652,000
Loan		700,000,000
Repurchase of common stock	$ 50,000,000
Excess amount of initial purchase	$ 10,000,000
Authorized value		5,000,000
Additional lender value		5,000,000
Purchase additional amount		$ 10,000,000
Repurchased aggregate shares (in Shares)		351,000
Repurchased aggregate value		$ 1,325,000
Accounts Receivable [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage		15%	16%
Accounts receivable total amount		$ 10,469,000	$ 14,302,000
Equity Method Investment [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Equity interest owned		100%
Customer [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage		10%
Collective Bargaining Agreement [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage		44%
Suppliers [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage		10%
Aurora Cooperative Elevator Company [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Equity interest owned						26.07%
Pacific Aurora [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Equity interest owned					100%	73.93%
Pacific Aurora [Member] | Aurora Cooperative Elevator Company [Member]
Organization and Significant Accounting Policies (Details) [Line Items]
Equity interest owned					26.07%

Organization and Significant _4

Organization and Significant Accounting Policies (Details) - Schedule of sold to customers representing 10% or more of the Company’s total net sales	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Customer A [Member]
Concentration Risk [Line Items]
Customer risk percentage	10%	13%	3%
Customer B [Member]
Concentration Risk [Line Items]
Customer risk percentage	10%	9%	9%

Organization and Significant _5

Organization and Significant Accounting Policies (Details) - Schedule of purchased corn from suppliers representing 10% or more of the Company’s total corn purchases	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplier A [Member]
Organization and Significant Accounting Policies (Details) - Schedule of purchased corn from suppliers representing 10% or more of the Company’s total corn purchases [Line Items]
Supplier total percentage	12%	14%	16%
Supplier B [Member]
Organization and Significant Accounting Policies (Details) - Schedule of purchased corn from suppliers representing 10% or more of the Company’s total corn purchases [Line Items]
Supplier total percentage	15%	2%

Organization and Significant _6

Organization and Significant Accounting Policies (Details) - Schedule of inventories - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventories [Abstract]
Finished goods	$ 47,736	$ 35,509
Work in progress	6,396	6,909
Raw materials	11,197	10,837
Other	1,299	1,118
Total	$ 66,628	$ 54,373

Organization and Significant _7

Organization and Significant Accounting Policies (Details) - Schedule of depreciation is computed using the straight-line method	12 Months Ended
	Dec. 31, 2022
Buildings [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated life	40 years
Facilities and plant equipment [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated life	10 years
Facilities and plant equipment [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated life	25 years
Other equipment, vehicles and furniture [Member] | Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated life	5 years
Other equipment, vehicles and furniture [Member] | Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated life	10 years

Organization and Significant _8

Organization and Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Net income attributed to Alto Ingredients Inc , Loss Numerator	$ (41,597)	$ 46,082	$ (15,116)
Less: Preferred stock dividends Loss Numerator	(1,265)	(1,265)	(1,268)
Less: Income allocated to participating securities Loss Numerator		(600)
Basic and diluted loss per share:
Income (Loss) available to common stockholders Loss Numerator	$ (42,862)	$ 44,217	$ (16,384)
Income (Loss) available to common stockholders Shares Denominator (in Shares)	71,944	71,098	58,609
Income (Loss) available to common stockholders Per-Share Amount (in Dollars per share)	$ (0.6)	$ 0.62	$ (0.28)
Add: Dilutive securities Loss Numerator
Add: Dilutive securities Shares Denominator (in Shares)		1,121
Diluted income per share:
Income available to common stockholders Loss Numerator		$ 44,217
Income available to common stockholders Shares Denominator (in Shares)		72,219
Income available to common stockholders Per-Share Amount (in Dollars per share)		$ 0.61

Organization and Significant _9

Organization and Significant Accounting Policies (Details) - Schedule of basic and diluted earnings per share (Parentheticals) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Loss available to common stockholders, Diluted	$ (42,862)	$ 16,384
Loss available to common stockholders, Diluted	71,944	58,609
Loss available to common stockholders, Diluted	$ (0.60)	$ (0.28)

Acquisition of Eagle Alcohol (D

Acquisition of Eagle Alcohol (Details) - USD ($) $ in Millions		12 Months Ended
	Jan. 14, 2022	Dec. 31, 2022	Dec. 31, 2021
Acquisition of Eagle Alcohol (Details) [Line Items]
Purchased membership interests	100%
Purchase price	$ 14
Net working capital	1.3
Contingent consideration	14
Combination cash	9
Aggregate of common stock	$ 5
General and administrative expenses		$ 3.5
Net sales		29.2	$ 35.7
Net income		$ 1	$ 3.6
Estimated for useful life		12 years
Customer Relationships [Member]
Acquisition of Eagle Alcohol (Details) [Line Items]
Estimated for useful life		10 years

Acquisition of Eagle Alcohol _2

Acquisition of Eagle Alcohol (Details) - Schedule of pro forma combined financial information assuming the acquisition occurred - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Pro Forma Combined Financial Information Assuming the Acquisition Occurred [Abstract]
Revenues – pro forma	$ 1,336,148	$ 1,232,265
Net income (loss) available to common stockholders – pro forma	$ (42,929)	$ 45,263
Diluted net income (loss) per share – pro forma (in Dollars per share)	$ (0.59)	$ 0.63
Diluted shares (in Shares)	72,893	72,047

Acquisition of Eagle Alcohol _3

Acquisition of Eagle Alcohol (Details) - Schedule of final purchase price allocation - Acquisition of Eagle Alcohol [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Acquisition of Eagle Alcohol (Details) - Schedule of final purchase price allocation [Line Items]
Cash and equivalents	$ 705
Accounts receivable	5,517
Inventories	1,388
Other assets	29
Total current assets	7,639
Property and equipment	1,067
Right of use assets	2,749
Total tangible assets	11,455
Current liabilities	6,262
Right of use liability	2,749
Total liabiltiies	9,011
Net tangible assets acquired	2,444
Customer relationships	6,556
Tradename	420
Goodwill	5,970
Total Purchase Price	$ 15,390

Asset Sales And Held-For-Sale_2

Asset Sales And Held-For-Sale Classification (Details) - USD ($)				1 Months Ended			12 Months Ended
	Nov. 05, 2021	May 14, 2021	Jul. 01, 2020	Nov. 30, 2020	Sep. 30, 2020	Apr. 15, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Long-term promissory notes					$ 900,000
Net sales							$ 100,000,000
Accrued interest							23,000
Cash							22,652,000
Assets held for sale							0	$ 1,000,000
Madera [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Net loss		$ 100,000
Asset impairments								1,200,000	$ 4,400,000
Sale of madera facility total consideration		28,300,000
Cash		19,500,000
Assumption of liabilities		$ 8,800,000
Madera [Member] | Company’s Board of Directors [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Asset impairments									22,300,000
Stockton [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Net sales								2,600,000	21,900,000
Gross proceeds	$ 24,000,000
Asset impairments								0	17,900,000
Net gain	$ 4,600,000
Pre-tax loss								2,800,000	6,500,000
Pacific Aurora [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Total consideration						$ 52,800,000
Working capital						36,400,000
Cash proceeds						19,900,000
Long-term promissory notes						16,500,000
Net loss						1,400,000
Cash proceeds						14,500,000
Net sales						8,600,000
Gross proceeds						$ 7,000,000
Accrued interest							$ 8,600,000
Ownership percentage							5%
Interest payments description			Interest payments were due quarterly beginning July 1, 2020 and principal payments of $0.4 million were due quarterly beginning July 1, 2021. The $7.0 million note accrued interest at an annual rate of 4.50%. Interest payments were due quarterly beginning July 1, 2020 and principal payments of $0.4 million were due quarterly beginning January 3, 2022.
Magic Valley [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Net sales				$ 3,200,000
Ethanol production facility, description				On November 30, 2020, the Company sold 134 acres, the related rail loop and grain handling assets at its Magic Valley facility located in Burley, Idaho for $10.0 million in cash.
Madera [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Net sales									22,700,000
Asset impairments								0	1,200,000
Pre-tax loss								2,000,000	$ 6,100,000
Canton [Member]
Asset Sales And Held-For-Sale Classification (Details) [Line Items]
Pre-tax loss								1,000,000
Addition, asset impairments								1,900,000
Assets held for sale								$ 1,000,000

Intercompany Agreements (Detail

Intercompany Agreements (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 15, 2020
Intercompany Agreements (Details) [Line Items]
Revenue	$ 3,505,000	$ 2,871,000	$ 2,778,000
Incentive fee payable description	Under the terms of the marketing agreements, within ten days after delivering alcohol to Kinergy, an amount is paid to Kinergy equal to (i) the estimated purchase price payable by the third-party purchaser of the alcohol, minus (ii) the estimated amount of transportation costs to be incurred, minus (iii) the estimated incentive fee payable to Kinergy, which equals 1% of the aggregate third-party purchase price, provided that the marketing fee shall not be less than $0.015 per gallon and not more than $0.0225 per gallon.
Receives fee per bushel (in Dollars per share)	$ 0.03			$ 0.03
Purchase price description	(a) 5% of the aggregate third-party purchase price for wet corn gluten feed, wet distillers grains, corn condensed distillers solubles and distillers grains with solubles, or (b) 1% of the aggregate third-party purchase price for corn gluten meal, dry corn gluten feed, dry distillers grains, corn germ and corn oil. Each marketing agreement had an initial term of one year and has successive one year renewal periods at the option of the production facility.
Alto Ingredients, Inc [Member]
Intercompany Agreements (Details) [Line Items]
Revenue	$ 12,403,000	9,774,000	11,724,000
Kinergy [Member]
Intercompany Agreements (Details) [Line Items]
Revenue	5,746,000	4,496,000	4,275,000
Alto Nutrients [Member]
Intercompany Agreements (Details) [Line Items]
Revenue	$ 3,207,000	$ 2,694,000	2,595,000
Pacific Aurora [Member]
Intercompany Agreements (Details) [Line Items]
Expenses			$ 210,000

Segments (Details)

Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pekin Campus Production Segment [Member]
Segments (Details) [Line Items]
Management fees	$ 5,046,000	$ 4,344,000	$ 4,344,000
Capital expenditures	25,700	14,300
Marketing and Distribution Segment [Member]
Segments (Details) [Line Items]
Management fees	3,840,000	3,480,000	3,480,000
Other Production Segment [Member]
Segments (Details) [Line Items]
Management fees	2,400,000	1,950,000	$ 3,893,000
Capital expenditures	$ 12,300	$ 2,100

Segments (Details) - Schedule o

Segments (Details) - Schedule of financial data for operating segments - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Sales
Net Sales	$ 100,000,000
Cost of goods sold:
Cost of goods sold	1,363,171,000	$ 1,140,108,000	$ 844,164,000
Pekin Campus production [Member]
Interest expense, net of capitalized interest:
Interest expense, net of capitalized interest	(381,000)	756,000	6,038,000
Marketing and Distribution [Member]
Cost of goods sold:
Cost of goods sold	229,288,000	371,371,000	253,465,000
Income (loss) before provision (benefit) for income taxes:
Income (loss) before provision (benefit) for income taxes	3,749,000	11,756,000	4,889,000
Interest expense, net of capitalized interest:
Interest expense, net of capitalized interest	1,658,000	963,000	1,574,000
Other production [Member]
Cost of goods sold:
Cost of goods sold	353,775,000	136,401,000	206,412,000
Income (loss) before provision (benefit) for income taxes:
Income (loss) before provision (benefit) for income taxes	(6,997,000)	(3,762,000)	(54,677,000)
Depreciation and amortization expense:
Depreciation and amortization expense	5,085,000	5,890,000	12,691,000
Interest expense, net of capitalized interest:
Interest expense, net of capitalized interest	(339,000)	167,000	334,000
Corporate and other [Member]
Net Sales
Net Sales	15,812,000
Income (loss) before provision (benefit) for income taxes:
Income (loss) before provision (benefit) for income taxes	(8,926,000)	(2,065,000)	(21,409,000)
Depreciation and amortization expense:
Depreciation and amortization expense	874,000	50,000	127,000
Interest expense, net of capitalized interest:
Interest expense, net of capitalized interest	889,000	1,701,000	9,997,000
Intersegment Eliminations [Member]
Net Sales
Net Sales	(13,693,000)	(12,218,000)	(11,602,000)
Cost of goods sold:
Cost of goods sold	(4,814,000)	(6,035,000)	(4,838,000)
Pekin Campus production [Member]
Cost of goods sold:
Cost of goods sold	772,755,000	638,371,000	389,125,000
Income (loss) before provision (benefit) for income taxes:
Income (loss) before provision (benefit) for income taxes	(27,378,000)	41,622,000	53,898,000
Depreciation and amortization expense:
Depreciation and amortization expense	19,136,000	17,352,000	17,450,000
Corporate and other [Member]
Cost of goods sold:
Cost of goods sold	12,167,000
Income (loss) before provision for income taxes [Member]
Income (loss) before provision (benefit) for income taxes:
Income (loss) before provision (benefit) for income taxes	(39,552,000)	47,551,000	(17,299,000)
Depreciation and amortization of intangibles [Member]
Depreciation and amortization expense:
Depreciation and amortization expense	25,095,000	23,292,000	30,268,000
Total [Member]
Interest expense, net of capitalized interest:
Interest expense, net of capitalized interest	1,827,000	3,587,000	17,943,000
Alcohol sales [Member] | Pekin Campus production [Member]
Net Sales
Net Sales	521,273,000	498,195,000	330,432,000
Alcohol sales [Member] | Other production [Member]
Net Sales
Net Sales	253,605,000	107,931,000	137,703,000
Essential Ingredient Sales [Member] | Pekin Campus production [Member]
Net Sales
Net Sales	225,871,000	189,535,000	130,270,000
Essential Ingredient Sales [Member] | Other production [Member]
Net Sales
Net Sales	90,209,000	31,056,000	40,880,000
Intersegment Sales [Member] | Pekin Campus production [Member]
Net Sales
Net Sales	1,212,000	1,193,000	645,000
Intersegment Sales [Member] | Marketing and Distribution [Member]
Net Sales
Net Sales	12,459,000	10,061,000	9,648,000
Intersegment Sales [Member] | Other production [Member]
Net Sales
Net Sales	22,000	964,000	1,309,000
Total Pekin Campus Sales [Member] | Pekin Campus production [Member]
Net Sales
Net Sales	748,356,000	688,923,000	461,347,000
Alcohol sales, gross [Member] | Marketing and Distribution [Member]
Net Sales
Net Sales	227,626,000	379,422,000	256,209,000
Alcohol sales, net [Member] | Marketing and Distribution [Member]
Net Sales
Net Sales	1,225,000	1,753,000	1,529,000
Total Marketing and Distribution Sales [Member] | Marketing and Distribution [Member]
Net Sales
Net Sales	241,310,000	391,236,000	267,386,000
Total Other production Sales [Member] | Other production [Member]
Net Sales
Net Sales	343,836,000	139,951,000	179,892,000
Net sales as reported [Member]
Net Sales
Net Sales	$ 1,335,621,000	$ 1,207,892,000	$ 897,023,000

Segments (Details) - Schedule_2

Segments (Details) - Schedule of assets by operating segments - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Total assets:
Total assets	$ 478,321	$ 484,953
Pekin Campus production [Member]
Total assets:
Total assets	257,089	266,197
Marketing and distribution [Member]
Total assets:
Total assets	114,755	130,302
Other production [Member]
Total assets:
Total assets	51,886	57,046
Corporate and other [Member]
Total assets:
Total assets	$ 54,591	$ 31,408

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property And Equipment (Details) [Line Items]
Depreciation expense	$ 24,528,000	$ 23,292,000	$ 30,268,000
Capital Investment Activities [Member]
Property And Equipment (Details) [Line Items]
Capitalized interest	$ 720,000	$ 628,000	$ 224,000

Property And Equipment (Detai_2

Property And Equipment (Details) - Schedule of property and equipment - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 438,033	$ 398,272
Accumulated depreciation	(198,964)	(175,722)
Property, Plant and Equipment, Net	239,069	222,550
Facilities and plant equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	386,932	364,039
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,687	4,072
Other Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	9,876	7,656
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 37,538	$ 22,505

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets (Details) [Line Items]
Goodwill	$ 5,970,000
Net book value	9,087	$ 2,678
Gross	15,624	$ 2,678
Accumulated amortization	$ 567,000
Useful life	10 years 10 months 24 days
Kinergy Tradename [Member]
Intangible Assets (Details) [Line Items]
Net book value	$ 2,678,000
Customer Relationships [Member]
Intangible Assets (Details) [Line Items]
Gross	6,556,000
Eagle Tradename [Member]
Intangible Assets (Details) [Line Items]
Net book value	$ 420,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets and goodwill - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Non-Amortizing:
Useful Life (Years)	10 years 10 months 24 days
Gross	$ 15,624	$ 2,678
Accumulated Amortization	(567)
Net Book Value	15,057	2,678
Goodwill [Member]
Non-Amortizing:
Gross	5,970
Accumulated Amortization
Net Book Value	5,970
Kinergy Tradename [Member]
Non-Amortizing:
Gross	2,678	2,678
Accumulated Amortization
Net Book Value	$ 2,678	2,678
Customer Relationships [Member]
Non-Amortizing:
Useful Life (Years)	12 years
Gross	$ 6,556
Accumulated Amortization	(527)
Net Book Value	$ 6,029
Eagle Tradename [Member]
Non-Amortizing:
Useful Life (Years)	10 years
Gross	$ 420
Accumulated Amortization	(40)
Net Book Value	$ 380

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of expected amortization expense relating to amortizable intangible assets $ in Thousands	Dec. 31, 2022 USD ($)
Schedule of Expected Amortization Expense Relating to Amortizable Intangible Assets [Abstract]
2023	$ 588
2024	588
2025	588
2026	588
2027	588
Thereafter	3,469
Total	$ 6,409

Derivatives (Details)

Derivatives (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Recognized net gains	$ 19,263,000	$ 21,619,000	$ 14,780,000

Derivatives (Details) - Schedul

Derivatives (Details) - Schedule of derivatives not designated as hedging instruments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Derivatives Not Designated As Hedging Instruments Abstract
Type of Instrument Cash collateral balance	Cash collateral balance	Cash collateral balance
Assets, Balance Sheet Location Cash collateral balance	Restricted cash	Restricted cash
Assets, Fair Value Cash collateral balance	$ 13,069	$ 11,513
Liabilities, Balance Sheet Location Cash collateral balance
Liabilities, Fair Value Cash collateral balance
Type of Instrument Commodity contracts	Commodity contracts	Commodity contracts
Assets, Balance Sheet Location Commodity contracts	Derivative instruments	Derivative instruments
Assets, Fair Value Commodity contracts	$ 4,973	$ 15,839
Liabilities, Balance Sheet Location Commodity contracts	Derivative instruments	Derivative instruments
Liabilities, Fair Value Commodity contracts	$ 6,732	$ 13,582

Derivatives (Details) - Sched_2

Derivatives (Details) - Schedule of recognized gains for its derivatives - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Realized Gains [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Type of Instrument	Commodity contracts
Statements of Operations Location	Cost of goods sold
Realized Gains	$ 23,280	$ 32,618	$ 2,102
Total Realized Gains	$ 23,280	32,618	2,102
Unrealized Gains (Losses) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Type of Instrument	Commodity contracts
Statements of Operations Location	Cost of goods sold
Unrealized Gains (Losses)	$ (4,017)	(10,999)	12,678
Total Unrealized Gains (Losses)	$ (4,017)	$ (10,999)	$ 12,678

Debt (Details)

Debt (Details) - USD ($)

1 Months Ended

12 Months Ended

Nov. 07, 2022

May 14, 2021

Dec. 15, 2016

Nov. 23, 2022

Dec. 31, 2022

Sep. 30, 2022

Sep. 01, 2022

Jun. 30, 2022

Dec. 31, 2021

May 04, 2020

Jun. 26, 2017

Dec. 12, 2016

Debt (Details) [Line Items]

Unused borrowing

$ 57,900,000

Senior secured credit amount

$ 125,000,000

Lenders company advance

100,000,000

Additional fees

$ 25,000,000

Aggregate shares (in Shares)

1,282,051

Founder shares (in Shares)

320,513

Payments to fund policy loans

$ 60,000,000

Common stock shares issued (in Shares)

1,282,051

75,154,495

72,777,694

Outstanding amount

$ 60,000,000

Loan proceeds

$ 3,912,000

Term Loan fixed rate

10%

Specified leverage

The Company must prepay amounts outstanding under the Term Loan on a semi-annual basis beginning with the six-month period ending December 31, 2023 in an amount equal to a percentage of the Company’s excess cash flow based on a specified leverage ratio, as follows: (i) if the leverage ratio is greater than or equal to 3.0x, then the mandatory prepayment amount will equal 100% of the Company’s excess cash flow, (ii) if the leverage ratio is less than 3.0x and greater than or equal to 1.5x, then the mandatory prepayment amount will equal 50% of the Company’s excess cash flow and (iii) if the leverage ratio is less than 1.5x, then the mandatory prepayment amount will equal 25% of the Company’s excess cash flow.

Principal amount

$ 19,300,000

$ 6,000,000

$ 3,900,000

Aggregate of debt amount

$ 700,000

Income from loan forgiveness

$ 9,900,000

Pekin Credit Facilities [Member]

Debt (Details) [Line Items]

Principal amount

$ 64,000,000

Alto Ingredients, Inc [Member]

Debt (Details) [Line Items]

Proceed of loan

$ 6,000,000

Alto Pekin Inc.[Member]

Debt (Details) [Line Items]

Proceed of loan

$ 3,900,000

Second Note Purchase Agreement [Member] | Senior Secured Notes [Member]

Debt (Details) [Line Items]

Principal amount

$ 13,900,000

Gross proceeds from principal amount percentage

97%

ICP Credit Facilities [Member]

Debt (Details) [Line Items]

Principal amount

$ 24,000,000

Senior Secured Notes [Member] | Purchase Agreement [Member]

Debt (Details) [Line Items]

Principal amount

$ 55,000,000

Gross proceeds from principal amount percentage

97%

Kinergy Line of Credit [Member]

Debt (Details) [Line Items]

Description of interest rate

Kinergy has an operating line of credit for an aggregate amount of up to $100,000,000. The line of credit matures on November 7, 2027. The credit facility is based on Kinergy’s eligible accounts receivable and inventory levels, subject to certain concentration reserves. The credit facility is subject to certain other sublimits, including inventory loan limits. Interest accrues under the line of credit at a rate equal to (i) the daily Secured Overnight Financing Rate, plus (ii) a specified applicable margin ranging between 1.25% and 1.75%. The applicable margin was 1.50%, for a total rate of 5.90% at December 31, 2022. The credit facility’s monthly unused line fee is an annual rate equal to 0.25% to 0.375% depending on the average daily principal balance during the immediately preceding month. Payments that may be made by Kinergy to the Company as reimbursement for management and other services provided by the Company to Kinergy are limited under the terms of the credit facility to $1,500,000 per fiscal quarter. The credit facility also includes the accounts receivable of Alto Nutrients as additional collateral. Payments that may be made by Alto Nutrients to the Company as reimbursement for management and other services provided by the Company to Alto Nutrients are limited under the terms of the credit facility to $500,000 per fiscal quarter.

Maturity date

Nov. 07, 2027

Credit facility description

On November 7, 2022, Kinergy and Alto Nutrients entered into an Amendment No. 6 to its credit facility. Under the Amendment, the parties agreed, among other things, to extend the maturity date of the loans under the credit facility from 2023 to 2027. The parties also agreed to amend the fixed-charge coverage ratio from not less than 2.00 to 1.00 to not less than 1.10 to 1.00 and amended the amount of cash distributions that Kinergy or Alto Nutrients could make to the Company from up to 50% of excess cash flow to up to 75% of excess cash flow.

Kinergy Line of Credit [Member] | ICP Credit Facilities [Member]

Debt (Details) [Line Items]

Principal amount

$ 18,000,000

Revolving Credit Facility [Member] | Pekin Credit Facilities [Member]

Debt (Details) [Line Items]

Credit facility description

$32.0

Debt (Details) - Schedule of lo

Debt (Details) - Schedule of long-term borrowings - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt (Details) - Schedule of long-term borrowings [Line Items]
Term debt	$ 78,076	$ 50,401
Less unamortized debt discount	(4,686)
Less unamortized debt financing costs	(5,034)	(40)
Less current portion
Long-term debt	68,356	50,361
Kinergy line of credit [Member]
Debt (Details) - Schedule of long-term borrowings [Line Items]
Term debt	18,076	50,401
Orion term loan [Member]
Debt (Details) - Schedule of long-term borrowings [Line Items]
Term debt	$ 60,000

Debt (Details) - Schedule of ma

Debt (Details) - Schedule of maturities of long-term debt $ in Thousands	Dec. 31, 2022 USD ($)
Schedule of Maturities of Long Term Debt [Abstract]
2027	$ 18,076
2028	60,000
Total debt	$ 78,076

Leases (Details)

Leases (Details)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Weighted-average discount rate	6%
Remaining lease terms description	The Company’s leases have remaining lease terms of approximately 1 year to 53 years, which includes options to extend the lease when it is reasonably certain the Company will exercise those options. For the year ended December 31, 2022, the weighted-average remaining lease terms of equipment and land-related leases were 5.09 years and 16.75 years, respectively.

Leases (Details) - Schedule of

Leases (Details) - Schedule of leases - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Leases [Abstract]
Classification Operating	Right of use operating lease assets, net
Operating	$ 18,937	$ 13,413
Classification Operating-Current	Current portion, operating leases
Operating-Current	$ 3,849	3,909
Classification Operating-Noncurrent	Operating leases, net of current portion
Operating-Noncurrent	$ 15,062	$ 9,382

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of components of lease costs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule of Components of Lease Costs [Abstract]
Fixed lease cost	$ 5,224	$ 4,500	$ 5,732
Variable lease cost	124	238	212
Net lease cost	$ 5,348	$ 4,738	$ 5,944

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of operating lease liabilities $ in Thousands	Dec. 31, 2022 USD ($)
Equipment [Member]
Leases (Details) - Schedule of operating lease liabilities [Line Items]
2023	$ 4,112
2024	2,869
2025	2,416
2026	1,838
2027	1,334
2028-76	2,613
Less interest	(2,572)
Operating lease liabilities	12,610
Land Related [Member]
Leases (Details) - Schedule of operating lease liabilities [Line Items]
2023	787
2024	821
2025	985
2026	998
2027	1,011
2028-76	5,564
Less interest	(3,865)
Operating lease liabilities	$ 6,301

Pension Plans (Details)

Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2023
Pension Plans (Details) [Line Items]
Net periodic benefit cost	$ 0.2
Pension plan, description	The Retirement Plan’s current investment target allocations are 50% equities and 50% debt. The pension committee periodically reviews the actual asset allocation in light of these targets and rebalances investments as necessary.
Percentage of adjusting rate assumed health care,description	the cost and obligation for pre-Medicare postretirement medical benefits, a 7.50% annual rate of increase in the per capita cost of covered benefits (i.e., health care trend rate) was assumed for the Postretirement Plan in 2024, adjusted to a rate of 4.50% in 2033
Forecast [Member]
Pension Plans (Details) [Line Items]
Expected contributions by the company		$ 1

Pension Plans (Details) - Sched

Pension Plans (Details) - Schedule of information related to the retirement plan - Retirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in plan assets:
Fair value of plan assets, beginning	$ 19,987	$ 17,588
Actual gains (losses)	(3,315)	2,399
Benefits paid	(784)	(763)
Company contributions	800	763
Participant contributions
Fair value of plan assets, ending	16,688	19,987
Less: projected accumulated benefit obligation	17,956	23,828
Funded status, (underfunded)/overfunded	(1,268)	(3,841)
Amounts recognized in the consolidated balance sheets:
Other liabilities	(1,268)	(3,841)
Accumulated other comprehensive (gain) loss	$ (1,166)	$ 574
Assumptions used in computation of benefit obligations:
Discount rate	5.15%	2.80%
Expected long-term return on plan assets	6.50%	5.75%
Rate of compensation increase

Pension Plans (Details) - Sch_2

Pension Plans (Details) - Schedule of components of net periodic benefit costs - Retirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Plans (Details) - Schedule of components of net periodic benefit costs [Line Items]
Service cost	$ 404	$ 436	$ 405
Interest cost	655	605	690
Amortization of net loss		98
Expected return on plan assets	(1,090)	(952)	(903)
Net periodic (benefit) cost	$ (31)	$ 187	$ 192

Pension Plans (Details) - Sch_3

Pension Plans (Details) - Schedule of expected benefit payments - Retirement Plan [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Pension Plans (Details) - Schedule of expected benefit payments [Line Items]
2023	$ 950
2024	980
2025	1,040
2026	1,050
2027	1,070
2028-32	6,030
Total expected benefit payments	$ 11,120

Pension Plans (Details) - Sch_4

Pension Plans (Details) - Schedule of information related to the retirement plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amounts at the end of the year:
Accumulated/projected benefit obligation	$ 3,907	$ 4,313
Fair value of plan assets
Funded status, (underfunded)/overfunded	(3,907)	(4,313)
Amounts recognized in the consolidated balance sheets:
Accrued liabilities	(310)	(210)
Other liabilities	(3,597)	(4,103)
Accumulated other comprehensive (income) loss	$ (656)	$ (290)
Discount rate used in computation of benefit obligations	4.95%	2.50%

Pension Plans (Details) - Sch_5

Pension Plans (Details) - Schedule of net periodic benefit costs - Postretirement Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Components of net periodic benefit costs are as follows:
Service cost	$ 26	$ 42	$ 54
Interest cost	105	105	151
Amortization of prior service cost		25	30
Net periodic benefit cost	131	172	235
Amounts recognized in the plan for the year:
Participant contributions	43	32	26
Benefits paid	$ 215	$ 217	$ 200

Pension Plans (Details) - Sch_6

Pension Plans (Details) - Schedule of expected benefit payments - Postretirement Plan [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Pension Plans (Details) - Schedule of expected benefit payments [Line Items]
2023	$ 310
2024	340
2025	350
2026	410
2027	420
2028-2032	1,760
Total expected benefit payments	$ 3,590

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes (Details) [Line Items]
Federal net operating losses	$ 108,100,000
Federal taxable income	$ 130,058,000
Capital loss, description	Federal capital loss of $100,487,000 may be carried forward for 5 years and will expire in 2025. State capital loss of $95,469,000 may be carried forward for 5 years for most of the states in which the Company files returns and will expire in 2025.
Valuation allowance	$ 87,949,000	$ 75,584,000
Increase in valuation allowance	12,365,000	10,104,000	$ 1,623,000
Uncertain tax positions	739,000
Effective tax	739,000
Accrued penalties	74,000
Accrued interest	23,000
Assessment [Member]
Income Taxes (Details) [Line Items]
Valuation allowance	87,949,000	$ 75,584,000
Domestic Tax Authority [Member]
Income Taxes (Details) [Line Items]
Federal net operating losses	207,102,000
State and Local Jurisdiction [Member]
Income Taxes (Details) [Line Items]
State net operating losses	$ 233,170,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of provision for income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Provision For Income Taxes Abstract
Current provision (benefit)	$ 1,925	$ 1,469
Deferred provision (benefit)			(17)
Total	$ 1,925	$ 1,469	$ (17)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of reconciliation of effective tax rate	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Reconciliation Of Effective Tax Rate Abstract
Statutory rate	21%	21%	21%
State income taxes, net of federal benefit	5.80%	6%	5.70%
Change in valuation allowance	(33.90%)	(18.80%)	(9.40%)
Stock-based compensation	3.10%
Non-deductible items	(1.60%)	0.40%	(0.40%)
Income from loan forgiveness		(5.50%)
Fair value adjustments			(12.70%)
Noncontrolling interest			(3.40%)
Other	0.60%	(0.10%)	(0.80%)
Effective rate	(5.00%)	3%	0%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of components of deferred income taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss carryforwards	$ 58,131	$ 46,159
Capital loss	26,043	28,640
Disallowed interest	2,395	1,059
R&D, Energy and AMT credits	3,742	3,742
Pension liability	1,354	2,189
Railcar contracts	786	618
Stock-based compensation	634	479
Derivatives	460
Allowance for credit losses and other assets	311	367
Intangibles	89
Other	3,208	2,646
Total gross deferred tax assets	97,153	85,899
Less: valuation allowance	(87,949)	(75,584)
Total deferred tax assets, net of valuation allowance	9,204	10,315
Deferred tax liabilities:
Property and equipment	(9,125)	(8,896)
Intangibles		(749)
Derivatives		(606)
Other	(315)	(300)
Total deferred tax liabilities	(9,440)	(10,551)
Net deferred tax liabilities, included in other liabilities	$ (236)	$ (236)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of net operating loss carryforwards $ in Thousands	Dec. 31, 2022 USD ($)
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 207,102
Federal [Member] | 2023–2027 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward
Federal [Member] | 2028–2032 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	15,245
Federal [Member] | 2033–2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	83,771
Federal [Member] | 2038 and after [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	108,086	[1]
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	233,170
State [Member] | 2023–2027 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	47,896
State [Member] | 2028–2032 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	72,150
State [Member] | 2033–2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	33,449
State [Member] | 2038 and after [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 79,675	[1]
[1]Includes indefinite life federal net operating losses of $108.1 million generated after 2017.

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of balance of gross unrecognized tax benefits, before interest and penalties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Balance Of Gross Unrecognized Tax Benefits Before Interest And Penalties Abstract
Unrecognized tax benefits at beginning of year
Increases related to current year tax positions
Decreases related to current year tax positions
Increases related to prior year tax positions	739
Decreases related to prior year tax positions
Decreases related to expiration of prior year tax positions
Unrecognized tax benefits at end of year	$ 739

Income Taxes (Details) - Sche_6

Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions	12 Months Ended
	Dec. 31, 2022
Federal [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Alabama [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Arizona [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2018 – 2021
Arkansas [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
California [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2018 – 2021
Colorado [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2018 – 2021
Connecticut [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Georgia [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Idaho [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Illinois [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Indiana [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Iowa [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Kansas [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Louisiana [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Michigan [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Minnesota [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Mississippi [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Missouri [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Nebraska [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
New Mexico [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Oklahoma [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Oregon [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Pennsylvania [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Rhode Island [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
South Carolina [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Tennessee [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2019 – 2021
Texas [Member]
Income Taxes (Details) - Schedule of income tax in the United States jurisdiction and various state jurisdictions [Line Items]
Tax years still open to audit	2018 – 2021

Preferred Stock (Details)

Preferred Stock (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock (Details) [Line Items]
Shares authorized	10,000,000	10,000,000
Liquidation preference, per share (in Dollars per share)	$ 0.03
Expenses of preferred stock (in Dollars)	$ 25,000
Equity Method Investment [Member]
Preferred Stock (Details) [Line Items]
Ownership percentage	100%
Series A Preferred Stock [Member]
Preferred Stock (Details) [Line Items]
Shares authorized	1,684,375	1,684,375
Shares outstanding
Dividend rate percentage	5%
internal rate of preferred stock	25%
Preferred units, description	The holders of Series A Preferred Stock would have a liquidation preference over the holders of the Company’s common stock equivalent to the purchase price per share of the Series A Preferred Stock plus any accrued and unpaid dividends on the Series A Preferred Stock. A liquidation would be deemed to occur upon the happening of customary events, including transfer of all or substantially all of the Company’s capital stock or assets or a merger, consolidation, share exchange, reorganization or other transaction or series of related transactions, unless holders of 66 2/3% of the Series A Preferred Stock vote affirmatively in favor of or otherwise consent to such transaction.
Series B Preferred Stock [Member]
Preferred Stock (Details) [Line Items]
Shares authorized	1,580,790	1,580,790
Shares outstanding	926,942
Dividend rate percentage	7%
internal rate of preferred stock	25%
Preferred units, description	A liquidation will be deemed to occur upon the happening of customary events, including the transfer of all or substantially all of the capital stock or assets of the Company or a merger, consolidation, share exchange, reorganization or other transaction or series of related transaction, unless holders of 66 2/3% of the Series B Preferred Stock vote affirmatively in favor of or otherwise consent that such transaction shall not be treated as a liquidation. The Company believes that such liquidation events are within its control and therefore has classified the Series B Preferred Stock in stockholders’ equity.
Liquidation preference, per share (in Dollars per share)	$ 19.5
Convertible shares	964,230
Preferred stock term	2 years
Board of Directors Chairman [Member]
Preferred Stock (Details) [Line Items]
Shares authorized	6,734,835
Registration Rights [Member] | Equity Method Investment [Member]
Preferred Stock (Details) [Line Items]
Ownership percentage	10%

Common Stock and Warrants (Deta

Common Stock and Warrants (Details) - USD ($)			12 Months Ended
	Oct. 28, 2020	Dec. 22, 2019	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2019
Common Stock and Warrants (Details) [Line Items]
Issued warrants to purchase aggregate		5,500,000
Exercise price (in Dollars per share)		$ 1	$ 1
Warrants (in Dollars)					$ 977,000
Public offering shares	5,075,000
Offering price per share (in Dollars per share)	$ 8.42
Common stock issued for pre funded warrant	3,825,493
Price per warrant (in Dollars per share)	$ 8.42
Gross proceeds from common stock (in Dollars)			$ 75,000,000
Net offering proceeds (in Dollars)			$ 70,500,000
Issued nonvoting common shares exercisable			3,539,236
Number of stock issued				1,421,000	3,137,000
Common stock value				5,296,000	3,670,000
Fees paid (in Dollars)				$ 171,000	$ 66,000
Private Placement [Member]
Common Stock and Warrants (Details) [Line Items]
Exercise price (in Dollars per share)	$ 9.757
Warrants purchase	8,900,493
Nonvoting Common Stock [Member]
Common Stock and Warrants (Details) [Line Items]
Issued nonvoting common shares exercisable			896

Common Stock and Warrants (De_2

Common Stock and Warrants (Details) - Schedule of warrant activity - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020
Schedule of Warrant Activity [Abstract]
Beginning balance, Number of Shares (in Shares)	8,900,000	5,500,000
Beginning balance, Price per Share	$ 9.76	$ 1
Beginning balance, Weighted Average Exercise Price	$ 9.76	$ 1
Series A warrants issued Number of Shares (in Shares)		8,900,000
Series A warrants issued Price per Share		$ 9.76
Series A warrants issued Weighted Average Exercise Price		$ 9.76
Ending Balance, Number of Shares (in Shares)		8,900,000
Ending Balance, Price per Share		$ 9.76
Ending Balance, Weighted Average Exercise Price		$ 9.76
Warrants exercised Number of Shares (in Shares)		(5,500,000)
Warrants exercised Price per Share		$ 1
Warrants exercised Weighted Average Exercise Price		$ 1
Pre-funded warrants issued Number of Shares (in Shares)		3,825,000
Pre-funded warrants issued Price per Share		$ 0
Pre-funded warrants issued Weighted Average Exercise Price		$ 0
Pre-funded warrants exercised Number of Shares (in Shares)		(3,825,000)
Pre-funded warrants exercised Price per Share		$ 0
Pre-funded warrants exercised Weighted Average Exercise Price		$ 0
Warrants expired Number of Shares (in Shares)	(8,900,000)
Warrants expired Price per Share	$ 9.76
Warrants expired Weighted Average Exercise Price	$ 9.76

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)		12 Months Ended
	Jun. 16, 2016	Dec. 31, 2022	Jun. 23, 2022	Dec. 31, 2021	Dec. 31, 2020	Nov. 18, 2020	Nov. 07, 2019	Jun. 14, 2018
Share-Based Payment Arrangement [Abstract]
Shares of common stock (in Shares)	1,150,000	1,715,000
Aggregate shares (in Shares)			8,900,000			7,400,000	5,650,000	3,650,000
Aggregate intrinsic value		$ (63,000)		$ 79,000	$ 262,000
Fair value of common stock		6,900,000		$ 8,810,000	$ 1,639,000
Total compensation expense		$ 4,863,000
Weighted average period		6 months 18 days

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of stock option plans - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Option Plans [Abstract]
Number of Shares Outstanding at beginning of year	74	207
Weighted Average Exercise Price Outstanding at beginning of year	$ 3.74	$ 4.16
Number of Shares Options exercised		(124)
Weighted Average Exercise Price Options exercised		$ 3.74
Number of Shares Options expired		(9)
Weighted Average Exercise Price Options expired		$ 12.9
Number of Shares Outstanding at end of year	74	74
Weighted Average Exercise Price Outstanding at end of year	$ 3.74	$ 3.74
Number of Shares Options exercisable at end of year	74	74
Weighted Average Exercise Price Options exercisable at end of year	$ 3.74	$ 3.74

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of stock options outstanding shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Schedule of Stock Options Outstanding [Abstract]
Options Outstanding Range of Exercise Prices	$ 3.74
Options Outstanding Number Outstanding (in Shares) | shares	74
Options Outstanding Weighted- Average Remaining Contractual Life (yrs.)	5 months 15 days
Options Outstanding Weighted- Average Exercise Price	$ 3.74
Options Exercisable Number Exercisable (in Shares) | shares	74
Options Exercisable Weighted- Average Exercise Price	$ 3.74

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of unvested restricted stock activity - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Unvested Restricted Stock Activity [Abstract]
Number of Shares Unvested, Beginning	1,387	2,260
Weighted- Average Grant Date Fair Value Per Share Unvested, Beginning	$ 3.3	$ 1.34
Number of Shares Issued	872	750
Weighted- Average Grant Date Fair Value Per Share Issued	$ 6.21	$ 5.76
Number of Shares Vested	(1,051)	(1,525)
Weighted- Average Grant Date Fair Value Per Share Vested	$ 2.66	$ 1.64
Number of Shares Canceled	(39)	(98)
Weighted- Average Grant Date Fair Value Per Share Canceled	$ 6.23	$ 2.77
Number of Shares Unvested, Ending	1,169	1,387
Weighted- Average Grant Date Fair Value Per Share Unvested, Ending	$ 5.95	$ 3.3

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of common stock at vesting aggregated - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock-Based Compensation (Details) - Schedule of common stock at vesting aggregated [Line Items]
Total stock-based compensation expense	$ 3,333	$ 2,883	$ 2,679
Employees [Member]
Stock-Based Compensation (Details) - Schedule of common stock at vesting aggregated [Line Items]
Total stock-based compensation expense	2,689	1,758	2,025
Non-employees [Member]
Stock-Based Compensation (Details) - Schedule of common stock at vesting aggregated [Line Items]
Total stock-based compensation expense	$ 644	$ 1,125	$ 654

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Commitments and Contingencies (Details) [Line Items]
Indexed price purchase contracts gallons	142,000
Open fixed-price sales contracts valued	$ 15,902,000
Future commitments for capital projects	$ 20,986,000
Purchase Commitments [Member]
Commitments and Contingencies (Details) [Line Items]
Indexed price purchase contracts gallons	91,290,000
Alcohol from Suppliers [Member] | Purchase Commitments [Member]
Commitments and Contingencies (Details) [Line Items]
Indexed price purchase contracts gallons	26,848,000
Fixed-price purchase contracts value	$ 118,000
Corn from Suppliers [Member] | Purchase Commitments [Member]
Commitments and Contingencies (Details) [Line Items]
Fixed-price purchase contracts value	$ 87,195,000
Natural Gas [Member] | Purchase Commitments [Member]
Commitments and Contingencies (Details) [Line Items]
Indexed price purchase contracts gallons	2,475,000
Alcohol Sales Contracts [Member]
Commitments and Contingencies (Details) [Line Items]
Open fixed-price sales contracts valued	$ 116,036,000

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Property and equipment held-for-sale	$ 0	$ 1,000,000
Pre-funded warrants	$ 0.001
Other Warrants	$ 9.757

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of fair value of pre-funded warrants and other warrants $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Pre-funded Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation Date	Oct. 28, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 0.01
Volatility	97%
Risk Free Interest Rate	0.34%
Term (years)	5 years
Fair Value (in Dollars) | $	$ 23,638
Other Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation Date	Oct. 28, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 9.76
Volatility	134%
Risk Free Interest Rate	0.14%
Term (years)	1 year 6 months
Fair Value (in Dollars) | $	$ 27,048
Pre-funded Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation Date	Nov. 16, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 0.01
Volatility	97%
Risk Free Interest Rate	0.40%
Term (years)	4 years 11 months 12 days
Fair Value (in Dollars) | $	$ 21,916
Other Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Valuation Date	Nov. 24, 2020
Exercise Price (in Dollars per share) | $ / shares	$ 9.76
Volatility	135%
Risk Free Interest Rate	0.13%
Term (years)	1 year 5 months 12 days
Fair Value (in Dollars) | $	$ 31,231

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of fair values of warrants based on unobservable inputs $ in Thousands	12 Months Ended
	Dec. 31, 2020 USD ($)
Warrants to Senior Note holders [Member]
Fair Value Measurements (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Beginning balance	$ 977
Issuance of warrants in October 2020 offering
Exercise of warrants/reclass to equity in 2020	(8,474)
Adjustments to fair value for 2020	7,497
Ending balance
Pre-funded Warrants [Member]
Fair Value Measurements (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Beginning balance
Issuance of warrants in October 2020 offering	23,638
Exercise of warrants/reclass to equity in 2020	(21,917)
Adjustments to fair value for 2020	(1,721)
Ending balance
Other Warrants [Member]
Fair Value Measurements (Details) - Schedule of fair values of warrants based on unobservable inputs [Line Items]
Beginning balance
Issuance of warrants in October 2020 offering	27,048
Exercise of warrants/reclass to equity in 2020	(31,231)
Adjustments to fair value for 2020	4,183
Ending balance

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of recurring and nonrecurring fair value measurements - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Assets:
Asset		$ 21,661	$ 36,826
Derivative Financial Instruments, Assets [Member]
Assets:
Asset		4,973	15,839
Large U.S. Equity [Member]
Assets:
Asset	[1],[2]	$ 4,586	$ 5,612
Benefit Plan Percentage Allocation	[1],[2]	28%	28%
Small/Mid U.S. Equity [Member]
Assets:
Asset	[1],[3]	$ 2,986	$ 3,684
Benefit Plan Percentage Allocation	[1],[3]	18%	18%
International Equity [Member]
Assets:
Asset	[1],[4]	$ 2,406	$ 2,909
Benefit Plan Percentage Allocation	[1],[4]	14%	15%
Fixed Income [Member]
Assets:
Asset	[1],[5]	$ 6,710	$ 7,782
Benefit Plan Percentage Allocation	[1],[5]	40%	39%
Derivative Financial Instruments, Liabilities [Member]
Assets:
Asset			$ 13,582
Liabilities		$ 6,732
Long-lived assets held-for-sale [Member]
Assets:
Asset			1,000
Fair Value, Inputs, Level 1 [Member]
Assets:
Asset		4,973	15,839
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Assets [Member]
Assets:
Asset		4,973	15,839
Fair Value, Inputs, Level 1 [Member] | Large U.S. Equity [Member]
Assets:
Asset	[1],[2]
Fair Value, Inputs, Level 1 [Member] | Small/Mid U.S. Equity [Member]
Assets:
Asset	[1],[3]
Fair Value, Inputs, Level 1 [Member] | International Equity [Member]
Assets:
Asset	[1],[4]
Fair Value, Inputs, Level 1 [Member] | Fixed Income [Member]
Assets:
Asset	[1],[5]
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Liabilities [Member]
Assets:
Asset			13,582
Liabilities		6,732
Fair Value, Inputs, Level 1 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Asset
Fair Value, Inputs, Level 2 [Member]
Assets:
Asset		16,688	19,987
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Assets [Member]
Assets:
Asset
Fair Value, Inputs, Level 2 [Member] | Large U.S. Equity [Member]
Assets:
Asset	[1],[2]	4,586	5,612
Fair Value, Inputs, Level 2 [Member] | Small/Mid U.S. Equity [Member]
Assets:
Asset	[1],[3]	2,986	3,684
Fair Value, Inputs, Level 2 [Member] | International Equity [Member]
Assets:
Asset	[1],[4]	2,406	2,909
Fair Value, Inputs, Level 2 [Member] | Fixed Income [Member]
Assets:
Asset	[1],[5]	6,710	7,782
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Liabilities [Member]
Assets:
Asset
Liabilities
Fair Value, Inputs, Level 2 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Asset
Fair Value, Inputs, Level 3 [Member]
Assets:
Asset			1,000
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Assets [Member]
Assets:
Asset
Fair Value, Inputs, Level 3 [Member] | Large U.S. Equity [Member]
Assets:
Asset	[1],[2]
Fair Value, Inputs, Level 3 [Member] | Small/Mid U.S. Equity [Member]
Assets:
Asset	[1],[3]
Fair Value, Inputs, Level 3 [Member] | International Equity [Member]
Assets:
Asset	[1],[4]
Fair Value, Inputs, Level 3 [Member] | Fixed Income [Member]
Assets:
Asset	[1],[5]
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Assets:
Asset
Liabilities
Fair Value, Inputs, Level 3 [Member] | Long-lived assets held-for-sale [Member]
Assets:
Asset			$ 1,000
[1]See Note 11 for accounting discussion.[2]This category includes investments in funds comprised of equity securities of large U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.[3]This category includes investments in funds comprised of equity securities of small- and medium-sized U.S. companies. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.[4]This category includes investments in funds comprised of equity securities of foreign companies, including emerging markets. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.[5]This category includes investments in funds comprised of U.S. and foreign investment-grade fixed income securities, high-yield fixed income securities that are rated below investment-grade, U.S. treasury securities, mortgage-backed securities, and other asset-backed securities. The funds are valued using the net asset value method in which an average of the market prices for the underlying investments is used to value the fund.