Blue Dolphin Energy (BDCO) 10-K 31 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
Document And Entity Information	'	'
Entity Registrant Name	'BLUE DOLPHIN ENERGY CO	'
Entity Central Index Key	'0000793306	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	10,430,973
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'
Entity Public Float	$8,843,968	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$434,717	$420,896
Restricted cash	327,388	89,593
Accounts receivable	13,487,106	15,398,755
Prepaid expenses and other current assets	333,683	228,314
Deposits	1,219,660	1,236,447
Inventory	4,686,399	2,300,692
Total current assets	20,488,953	19,674,697
Total property and equipment, net	36,388,666	35,862,085
Debt issue costs, net	498,536	532,335
Other assets	0	9,463
Trade name	303,346	303,346
TOTAL ASSETS	57,679,501	56,381,926
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'
Accounts payable	20,783,541	19,171,013
Accounts payable, related party	3,659,340	1,594,021
Note payable	11,884	43,941
Asset retirement obligations, current portion	107,388	0
Accrued expenses and other current liabilities	1,600,444	725,238
Interest payable, current portion	40,272	640,352
Long-term debt, current portion	2,215,918	1,816,960
Total current liabilities	28,418,787	23,991,525
Asset retirement obligations, net of current portion	1,490,273	921,260
Long term debt, net of current portion	13,889,349	13,989,517
Long term interest payable, net of current portion	1,767,381	858,784
Total long-term liabilities	17,147,003	15,769,561
TOTAL LIABILITIES	45,565,790	39,761,086
STOCKHOLDERS' EQUITY	'	'
Common stock ($0.01 par value, 20,000,000 shares authorized, 10,580,973 and 10,563,297 shares issued at December 31, 2013 and December 31, 2012, respectively)	105,810	105,633
Additional paid-in capital	36,623,965	36,524,142
Accumulated deficit	-23,816,064	-20,008,935
Treasury stock, 150,000 and 0 shares, respectively, at cost	-800,000	0
Total stockholders' equity	12,113,711	16,620,840
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$57,679,501	$56,381,926

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
STOCKHOLDERS' EQUITY	'	'
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	10,580,973	10,563,297
Common stock, shares outstanding	10,580,973	10,563,297

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
REVENUE FROM OPERATIONS	'	'
Refined product sales	$409,239,747	$351,665,234
Pipeline operations	303,122	406,812
Oil and gas sales	200	22,668
Total revenue from operations	409,543,069	352,094,714
COST OF OPERATIONS	'	'
Cost of refined products sold	399,101,182	342,035,755
Refinery operating expenses	10,673,722	8,603,155
Pipeline operating expenses	163,163	391,169
Lease operating expenses	67,923	57,122
General and administrative expenses	1,794,053	2,076,946
Depletion, depreciation and amortization	1,342,563	1,622,864
Abandonment expense	63,767	1,184,549
Impairment expense	0	9,435,745
Bad debt expense	0	9,508
Accretion expense	112,686	105,032
Loss on disposal of property and equipment	0	5,665
Total cost of operations	413,319,059	365,527,510
Loss from operations	-3,775,990	-13,432,796
OTHER INCOME (EXPENSE)	'	'
Net tank rental and easement revenue	1,155,064	534,047
Interest and other income	3,105	21,940
Interest expense	-1,100,053	-954,579
Total other income (expense)	58,116	-398,592
Loss from continuing operations before income taxes	-3,717,874	-13,831,388
Income tax expense, current	-89,255	-9,678
Loss from continuing operations, net of tax	-3,807,129	-13,841,066
Loss from discontinued operations, net of tax	0	-4,443,566
Net loss	($3,807,129)	($18,284,632)
Basic loss per common share	'	'
Continuing operations	($0.36)	($1.35)
Discontinued operations	$0	($0.43)
Basic loss per common share	($0.36)	($1.78)
Diluted loss per common share	'	'
Continuing operations	($0.36)	($1.35)
Discontinued operations	$0	($0.43)
Diluted loss per common share	($0.36)	($1.78)
Weighted average number of common shares outstanding:	'	'
Basic	10,445,883	10,284,152
Diluted	10,445,883	10,284,152

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES	'	'
Net loss	($3,807,129)	($18,284,632)
Loss from discontinued operations	0	4,443,566
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depletion, depreciation and amortization	1,342,563	1,611,708
Impairment of oil and gas properties	0	9,435,745
Unrealized loss (gain) on derivatives	-143,050	136,100
Amortization of debt issue costs	33,800	33,799
Amortization of intangible assets	9,463	10,468
Accretion expense	112,686	105,032
Abandonment costs incurred	63,767	503,454
Common stock issued for services	100,000	163,499
Bad debt expense	0	9,508
Changes in operating assets and liabilities (net of effects of acquisition in 2012)	'	'
Restricted cash	-237,795	102,411
Accounts receivable	1,111,649	-14,724,996
Prepaid expenses and other current assets	-105,369	43,894
Deposits and other assets	16,787	-763,421
Inventory	-2,385,707	2,288,436
Accounts payable, accrued expenses and other liabilities	2,846,834	12,160,088
Accounts payable, related party	2,065,319	3,228,128
Net cash provided by operating activities - continuing operations	1,023,818	502,787
Net cash used in operating activities - discontinued operations	0	-435,460
Net cash used in operating activities	1,023,818	67,327
INVESTING ACTIVITIES	'	'
Capital expenditures	-1,477,729	-2,852,460
Proceeds from sale of assets	201,000	0
Cash acquired on Acquisition	0	1,674,709
Net cash used in investing activities	-1,276,729	-1,177,751
FINANCING ACTIVITIES	'	'
Proceeds from issuance of debt	5,750,611	4,788,623
Payments on long term debt	-5,274,106	-3,276,748
Proceeds from notes payable	15,032	24,548
Payments on notes payable	-224,805	-26,925
Proceeds from exercise of stock options	0	20,000
Net cash provided by financing activities	266,732	1,529,498
Net increase (decrease) in cash and cash equivalents	13,821	419,074
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	420,896	1,822
CASH AND CASH EQUIVALENTS AT END OF PERIOD	434,717	420,896
Non-cash operating activities	'	'
Reduction in accounts receivable in exchange for treasury stock received	0	0
Non-cash investing and financing activities:	'	'
Changes in estimates of existing ARO obligations	592,415	0
Financing of insurance premiums	0	82,560
Related party payable converted to equity	0	993,732
Acquisition of Blue Dolphin at fair value, inclusive of cash acquired of $1,674,594	0	18,046,154
Accrued services payable converted to common stock	$0	$20,001

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Treasury Stock	Total
Beginning Balance, amount at Dec. 31, 2011	$84,265	$17,302,124	($1,724,303)	'	$15,662,086
Beginning Balance, shares at Dec. 31, 2011	8,426,456	'	'	'	'
Common stock issued for acquisition, shares	2,098,390	'	'	'	'
Common stock issued for acquisition, amount	20,984	18,025,170	'	'	18,046,154
Common stock issued for services, shares	30,288	'	'	'	'
Common stock issued for services, amount	303	183,197	'	'	183,500
Common stock issued to exercise options, shares	8,163	'	'	'	'
Common stock issued to exercise options, amount	81	19,919	'	'	20,000
Conversion of LE's related party accounts payable to equity on acquisition	'	993,732	'	'	993,732
Net loss	'	'	-18,284,632	'	-18,284,632
Ending Balance, amount at Dec. 31, 2012	105,633	36,524,142	-20,008,935	'	16,620,840
Ending Balance, shares at Dec. 31, 2012	10,563,297	'	'	'	'
Common stock issued for services, shares	17,676	'	'	'	'
Common stock issued for services, amount	177	99,823	'	'	100,000
Treasury stock acquired, shares	'	'	'	-150,000	'
Treasury stock acquired, amount	'	'	'	-800,000	-800,000
Net loss	'	'	-3,807,129	'	-3,807,129
Ending Balance, amount at Dec. 31, 2013	$105,810	$36,623,965	($23,816,064)	($800,000)	$12,113,711
Ending Balance, shares at Dec. 31, 2013	10,580,973	'	'	-150,000	'

1_Organization

1. Organization	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization	'
	Nature of Operations
	Blue Dolphin Energy Company (referred to herein, with its predecessors and subsidiaries, as “Blue Dolphin,” “we,” “us” and “our”) is a Delaware corporation that was formed in 1986 as a holding company.  We are primarily an independent refiner and marketer of petroleum products.  Our primary asset is a 56 acre crude oil and condensate processing facility, which is located in Nixon, Wilson County, Texas (the “Nixon Facility”).  As part of our refining business segment we also conduct petroleum storage and terminaling operations. These operations involve the storage of petroleum under third-party lease agreements at the Nixon Facility. We also own and operate pipeline assets and have leasehold interests in oil and gas properties. See “Note (6) Business Segment Information” for further discussion of our business segments.
	We conduct substantially all of our operations through our wholly-owned subsidiaries. Our operating subsidiaries include:
	●	Lazarus Energy, LLC, a Delaware limited liability company (petroleum processing assets) (“LE”);
	●	Lazarus Refining & Marketing, LLC, a Delaware limited liability company (petroleum storage and terminaling) (“LRM”);
	●	Blue Dolphin Pipe Line Company, a Delaware corporation (pipeline operations) (“BDPL”);
	●	Blue Dolphin Petroleum Company, a Delaware corporation (exploration and production activities);
	●	Blue Dolphin Services Co., a Texas corporation (administrative services);
	●	Blue Dolphin Exploration Company, a Delaware corporation (exploration and production investments) (“BDEX”); and
	●	Petroport, Inc., a Delaware corporation (inactive).
	Operating Risks
	We had cash and cash equivalents of $434,717 and $420,896 at December 31, 2013 and December 31, 2012, respectively, and have historically incurred recurring losses from operations. As of December 31, 2013, we were in violation of certain financial covenants in a loan agreement dated September 29, 2008 (the “Loan Agreement”) by and between LE and First International Bank (“FIB”) as evidenced by that certain promissory note, of even date with the Loan Agreement, in the original principal amount of $10,000,000 (the “Refinery Note”). In October 2011, the Loan Agreement was acquired by American First National Bank (“AFNB”). We are currently making our scheduled payments in accordance with the terms and conditions of the Loan Agreement and, as of December 31, 2013, we obtained a waiver for certain financial covenants effective through December 31, 2014.  See “Note (15) Long-Term Debt” of this report for additional disclosures related to the Refinery Note.
	We currently rely on our profit share under the Joint Marketing Agreement by and between LE and GEL TEX Marketing, LLC (“GEL”), an affiliate of Genesis Energy, LLC (“Genesis”), dated August 12, 2011 (the “Joint Marketing Agreement”), and Lazarus Energy Holdings, LLC (“LEH”) to fund our working capital requirements.  GEL is also the exclusive supplier of our crude oil for the Nixon Facility under the Crude Oil and Supply Throughput Services Agreement by and between LE and GEL dated August 12, 2011 (the “Crude Supply Agreement”).  During months in which we receive no profit share under the Joint Marketing Agreement, GEL and/or LEH may, but are not required to, fund our working capital requirements. There can be no assurances that GEL and/or LEH will continue to fund our working capital requirements.  In the event our working capital requirements are not funded by our profit share, GEL and/or LEH, we may experience a significant and material adverse effect on our operations.
	We believe that our operational strategy, including our recent introduction and production of jet fuel and the continued refurbishment of the naphtha stabilizer and depropanizer units at the Nixon Facility, will be sufficient to support our operations over the next twelve months.  However, our efforts depend on several factors, including our future performance, levels of accounts receivable, inventories, accounts payable, capital expenditures, adequate access to credit, and financial flexibility to attract long-term capital on satisfactory terms. These factors may be impacted by general economic, political, financial, competitive and other factors that are beyond our control.  There can be no assurance that our operational strategy will achieve the anticipated outcomes.  In the event our operational strategy is not successful, or our working capital requirements are not funded by our profit share under the Joint Marketing Agreement, GEL, or LEH, we may experience a significant and material adverse effect on our operations, liquidity, and financial condition.

2_Basis_of_Presentation

2. Basis of Presentation	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	We have prepared our audited consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”), as codified by the Financial Accounting Standards Board (the “FASB”) in its Accounting Standards Codification (“ASC”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The consolidated financial statements include Blue Dolphin and its subsidiaries. Significant intercompany transactions have been eliminated in the consolidation. In the opinion of management, such consolidated financial statements reflect all adjustments necessary to present fair consolidated statements of operations, financial position and cash flows. We believe that the disclosures are adequate and the presented information is not misleading.
	Operations associated with the North Sumatra Basin – Langsa Field offshore Indonesia (“Indonesia”), which were previously reported as part of our Oil and Gas Exploration & Production business segment, have been presented as discontinued operations in the consolidated financial statements. See “Note (22) Discontinued Operations” for additional information regarding these discontinued operations. Unless stated otherwise, any reference to income statement items in these financial statements refers to results from continuing operations.

3_Significant_Accounting_Polic

3. Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies	'
	The summary of significant accounting policies of Blue Dolphin is presented to assist in understanding our consolidated financial statements. The consolidated financial statements and notes are representations of our management who is responsible for their integrity and objectivity. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the consolidated financial statements.
	Use of Estimates
	We have made a number of estimates and assumptions related to the reporting of our consolidated assets and liabilities and to the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with GAAP. While we believe current estimates are reasonable and appropriate, actual results could differ from those estimated.
	Cash and Cash Equivalents
	Cash equivalents include liquid investments with an original maturity of three months or less. Cash balances are maintained in depository and overnight investment accounts with financial institutions that, at times, exceed insured limits. We monitor the financial condition of the financial institutions and have experienced no losses associated with these accounts.  Cash and cash equivalents amounted to $434,717 and $420,896 at December 31, 2013 and December 31, 2012, respectively.
	Restricted Cash
	Restricted cash was $327,388 and $89,593 at December 31, 2013 and December 31, 2012, respectively. These amounts primarily relate to a payment reserve account required under the Refinery Note.
	Accounts Receivable, Allowance for Doubtful Accounts and Concentration of Credit Risk
	Accounts receivable are customer obligations due under normal trade terms. The allowance for doubtful accounts represents our estimate of the amount of probable credit losses existing in our accounts receivable. We have a limited number of customers with individually large amounts due at any given date. Any unanticipated change in any one of these customers’ credit worthiness or other matters affecting the collectability of amounts due from such customers could have a material adverse effect on our results of operations in the period in which such changes or events occur. We regularly review all of our aged accounts receivable for collectability and establish an allowance as necessary for individual customer balances.
	Concentration of Risk
	Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash, trade receivables and payables. We maintain our cash balances at banks located in Houston, Texas. Accounts in the United States are insured by the Federal Deposit Insurance Corporation up to $250,000.  We had uninsured balances of $77,388 and $170,896 at December 31, 2013 and December 31, 2012, respectively.
	For the year ended December 31, 2013, we had 5 customers that accounted for approximately 92% of our refined petroleum product sales.  These 5 customers represented approximately $13.4 million in accounts receivable at December 31, 2013.  For the year ended December 31, 2012, we had 4 customers that accounted for approximately 84% of our refined petroleum product sales.  These 4 customers represented approximately $11.4 million in accounts receivable at December 31, 2012.
	Inventory
	Our inventory primarily consists of refined petroleum products.  Our overall inventory is valued at lower of cost or market with costs being determined by the average cost method.
	Price-Risk Management Activities
	We utilize an inventory risk management policy under which Genesis may, but is not required to, use derivative instruments as economic hedges to reduce refined petroleum products and crude oil inventory commodity price risk. We follow FASB ASC guidance for derivatives and hedging related to stand-alone derivative instruments. These contracts are not subject to hedge accounting treatment under FASB ASC guidance. Although such hedge positions are direct contractual obligations of Genesis and not us, we record the fair value of these Genesis hedges in our consolidated balance sheet each financial reporting period because of contractual arrangements with Genesis under which we are effectively exposed to the potential gains or losses. Changes in the fair value from financial reporting period to financial reporting period are recognized in our consolidated statement of operations.
	Property and Equipment
	Refinery and Facilities. Additions to refinery and facilities are capitalized. Expenditures for repairs and maintenance, including maintenance turnarounds, are included in the Management Agreement and covered by LEH (see “Note (11) Accounts Payable Related Party” in this report for additional disclosures related to the Management Agreement). Management expects to continue making improvements to the Nixon Facility based on technological advances.
	Refinery and facilities are carried at cost. Adjustment of the asset and the related accumulated depreciation accounts are made for refinery and facilities’ retirements and disposals, with the resulting gain or loss included in the statements of operations.
	For financial reporting purposes, depreciation of refinery and facilities is computed using the straight-line method using an estimated useful life of 25 years beginning when the refinery and facilities are placed in service.
	Management has evaluated the FASB ASC guidance related to asset retirement obligations (“AROs”) for our refinery and facilities. Management has concluded that there is no legal or contractual obligation to dismantle or remove the refinery and facilities. Further, management believes that these assets have indeterminate lives under FASB ASC guidance for estimating AROs because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using present value techniques. We did not record any impairment of our refinery and facilities for the years ended December 31, 2013 and 2012.
	Oil and Gas Properties. We account for our oil and gas properties using the full-cost method of accounting, whereby all costs associated with acquisition, exploration and development of oil and gas properties, including directly related internal costs, are capitalized on a cost center basis.  Amortization of such costs and estimated future development costs are determined using the unit-of-production method.  Our U.S. Gulf of Mexico oil and gas properties were uneconomical for the years ended December 31, 2013 and 2012 due to leases being relinquished and fields being shut-in by operators. We disposed of our operations in Indonesia in 2012.
	Pipelines and Facilities Assets. Pipelines and facilities assets have historically been recorded at cost. Following the impairment of our pipeline fixed assets in 2012, we record pipelines and facilities assets at the lower of cost or net realizable value.  Depreciation is computed using the straight-line method over estimated useful lives ranging from 10 to 22 years. In accordance with FASB ASC guidance on accounting for the impairment or disposal of long-lived assets, assets are grouped and evaluated for impairment based on the ability to identify separate cash flows generated therefrom.
	Construction in Progress. Construction in progress expenditures related to refurbishment activities at the Nixon Facility are capitalized as incurred. Depreciation begins once the asset is placed in service.
	Intangibles – Goodwill and Other
	Goodwill. We recognized goodwill in connection with our reverse merger in 2012 with LE. Goodwill has an indefinite useful life and represents the difference between the total purchase price and the fair value of assets (tangible and intangible) and liabilities at the date of acquisition and is reviewed for impairment annually, and more frequently as circumstances warrant, and written down only in the period in which the recorded value of such assets exceed their fair value. We do not amortize goodwill in accordance with FASB ASC guidance related to intangibles, goodwill and other. We perform an impairment test annually in the fourth quarter.
	Goodwill is tested for impairment at the reporting unit level, which is defined as an operating segment or a component of an operating segment that constitutes a business for which discrete financial information with similar economic characteristics is available and the operating results are regularly reviewed by management. Our pipeline transportation and oil and gas exploration and production business segments comprise the reporting units for goodwill impairment testing purposes.
	In 2012, we adopted FASB Accounting Standards Updates (“ASU”) related to testing goodwill for impairment.” Under the ASU guidance, entities are provided with the option of first performing a qualitative assessment on none, some or all of its reporting units to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If after completing a qualitative analysis, it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value a quantitative analysis is required.
	The quantitative goodwill impairment analysis is a two-step process. We performed step one quantitative testing for our pipeline transportation and oil and gas exploration and production business segments in 2012. The first step used to identify potential impairment involves comparing each reporting unit’s estimated fair value to its carrying value, including goodwill. During the first step, we evaluated goodwill for impairment using a business valuation method, which is calculated as of a measurement date by determining the present value of debt-free, after-tax projected future cash flows, discounted at the weighted average cost of capital of a hypothetical third party buyer. Our analysis indicated an impairment in 2012.
	The second step of the process involves the calculation of an implied fair value of goodwill for each reporting unit for which step one indicated impairment. The implied fair value of goodwill is determined by measuring the excess of the estimated fair value of the reporting unit over the estimated fair values of the individual assets, liabilities and identifiable intangibles as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit and the subsequent reversal of goodwill impairment losses is not permitted. The determination of fair value required us to make significant estimates and assumptions. These estimates and assumptions primarily included, but were not limited to, revenue growth and operating earnings projections, discount rates, growth rates and required capital expenditure projections. Due to the inherent uncertainty involved in making these estimates, actual results could have differed materially from our estimates. As a result of our evaluation, we recognized a non-cash impairment charge of $1,445,720 related to goodwill during the fourth quarter of 2012.  The impairment recognized during 2012 represented 100% of goodwill.
	Other Intangible Assets.  We recognized trade name in connection with our reverse merger with LE in 2012. We have determined our trade name to have an indefinite useful life. We account for other intangible assets under FASB ASC guidance related to intangibles, goodwill and other. Under the guidance, intangible assets with indefinite lives are tested annually for impairment. Management performed its regular annual impairment testing of trade name following FASB ASC guidance for determining impairment. Upon completion of that testing, we determined that no impairment was necessary as of December 31, 2013.
	Debt Issue Costs
	We have debt issue costs related to certain of our debt. Debt issue costs are capitalized and amortized over the term of the related debt using the straight-line method, which approximates the effective interest method. When a loan is paid in full, any unamortized financing costs are removed from the related accounts and charged to operations.
	Debt issue costs, net of accumulated amortization, totaled $498,536 and $532,335 at December 31, 2013 and 2012, respectively.  Accumulated amortization was $177,445 and $143,645 at December 31, 2013 and 2012, respectively.  For the years ended December 31, 2013 and 2012, amortization expense, which is included in interest expense, was $33,799 and $8,450 respectively.  See “Note (12) Notes Payable” and “Note (15) Long-Term Debt” of this report for additional disclosures related to the Refinery Note.
	Revenue Recognition
	Refined Petroleum Products Revenue. We sell various refined petroleum products including jet fuel, naphtha, distillates and atmospheric gas oil. Revenue from refined product sales is recognized when title passes. Title passage occurs when refined petroleum products are sold or delivered in accordance with the terms of the respective sales agreements. Revenue is recognized when sales prices are fixed or determinable and collectability is reasonably assured.
	Customers assume the risk of loss when title is transferred. Transportation, shipping and handling costs incurred are included in cost of refined petroleum products sold. Excise and other taxes that are collected from customers and remitted to governmental authorities are not included in revenue.
	Tank Storage Rental Revenue. Revenue from tank storage rental is recorded monthly in accordance with the terms of the related lease agreement.  The lessee is invoiced monthly for the amount of rent due for the related period.
	Recognition of Oil and Gas Revenue. Sales from producing wells are recognized on the entitlement method of accounting, which defers recognition of sales when, and to the extent that, deliveries to customers exceed our net revenue interest in production. Similarly, when deliveries are below our net revenue interest in production, sales are recorded to reflect the full net revenue interest. Our imbalance liability at December 31, 2013 was not material.
	Pipeline Transportation Revenue. Revenue from our pipeline operations is derived from fee-based contracts and is typically based on transportation fees per unit of volume transported multiplied by the volume delivered. Revenue is recognized when volumes have been physically delivered for the customer through the pipeline.
	Income Taxes
	We account for income taxes under FASB ASC guidance related to income taxes, which requires recognition of income taxes based on amounts payable with respect to the current year and the effects of deferred taxes for the expected future tax consequences of events that have been included in our financial statements or tax returns.  Under this method, deferred tax assets and liabilities are determined based on the differences between the financial accounting and tax basis of assets and liabilities, as well as for operating losses and tax credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to reverse.  Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized.
	The guidance also prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, as well as guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income prior to the expiration of any net operating loss carryforwards.  See “Note (21) Income Taxes” for further details.
	Impairment or Disposal of Long-Lived Assets
	In accordance with FASB ASC guidance on accounting for the impairment or disposal of long-lived assets, we initiate a review of our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. Recoverability of an asset is measured by comparison of its carrying amount to the expected future undiscounted cash flows expected to result from the use and eventual disposition of that asset, excluding future interest costs that would be recognized as an expense when incurred. Any impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair market value. Significant management judgment is required in the forecasting of future operating results that are used in the preparation of projected cash flows and, should different conditions prevail or judgments be made, material impairment charges could be necessary.
	Asset Retirement Obligations
	FASB ASC guidance related to AROs requires that a liability for the discounted fair value of an asset retirement obligation be recorded in the period in which it is incurred and the corresponding cost capitalized by increasing the carrying amount of the related long-lived asset. The liability is accreted towards its future value each period, and the capitalized cost is depreciated over the useful life of the related asset. If the liability is settled for an amount other than the recorded amount, a gain or loss is recognized.
	Management has concluded that there is no legal or contractual obligation to dismantle or remove the refinery and facilities. Further, management believes that these assets have indeterminate lives under FASB ASC guidance for estimating AROs because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using present value techniques.
	We recorded an ARO liability related to future asset retirement costs associated with dismantling, relocating or disposing of our offshore platform, pipeline systems and related onshore facilities, as well as plugging and abandonment of wells and land and sea bed restoration costs. We develop these cost estimates for each of our assets based upon regulatory requirements, platform structure, water depth, reservoir characteristics, reservoir depth, equipment market demand, current procedures and construction and engineering consultations. Because these costs typically extend many years into the future, estimating these future costs are difficult and require management to make judgments that are subject to future revisions based upon numerous factors, including changing technology, political and regulatory environments. We review our assumptions and estimates of future abandonment costs on an annual basis.
	Derivatives
	We are exposed to commodity prices and other market risks including gains and losses on certain financial assets as a result of our refined petroleum products and crude oil inventory risk management policy.  Under the refined petroleum products and crude oil inventory risk management policy, Genesis uses commodity futures contracts to mitigate the change in value for a portion of our inventory volumes subject to market price fluctuations. The physical volumes are not exchanged and these contracts are net settled with cash. We recognize all commodity hedge positions as either current assets or current liabilities in the consolidated balance sheets and those instruments are measured at fair value. Therefore, changes in the fair value of these commodity hedging instruments are included in income in the period of change. Net gains or losses associated with these transactions are recognized within cost of products sold using mark-to-market accounting.
	Computation of Earnings Per Share
	We apply the provisions of FASB ASC guidance for computing earnings per share (“EPS”). The guidance requires the presentation of basic EPS, which excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted-average number of shares of common stock outstanding for the period. The guidance requires dual presentation of basic EPS and diluted EPS on the face of the audited consolidated statement of operations and requires a reconciliation of the numerators and denominators of basic EPS and diluted EPS. Diluted EPS is computed by dividing net income (loss) available to common stockholders by the diluted weighted average number of common shares outstanding, which includes the potential dilution that could occur if securities or other contracts to issue shares of common stock were converted to common stock that then shared in the earnings of the entity. For periods in which we have a net loss, we exclude stock options because their effect would be anti-dilutive.
	The number of shares related to options, warrants, restricted stock and similar instruments included in diluted EPS is based on the “Treasury Stock Method” prescribed in FASB ASC guidance for computation of EPS. This method assumes theoretical repurchase of shares using proceeds of the respective stock option or warrant exercised, and for restricted stock the amount of compensation cost attributed to future services which has not yet been recognized and the amount of current and deferred tax benefit, if any, that would be credited to additional paid-in-capital upon the vesting of the restricted stock, at a price equal to the issuer’s average stock price during the related earnings period. Accordingly, the number of shares includable in the calculation of EPS in respect of the stock options, warrants, restricted stock and similar instruments is dependent on this average stock price and will increase as the average stock price increases.
	Stock-Based Compensation
	In accordance with FASB ASC guidance for stock-based compensation, share-based payments to employees, including grants of restricted stock units, are measured at fair value as of the date of grant and are expensed in the consolidated statement of operations over the service period (generally the vesting period).
	Treasury Stock
	We account for treasury stock under the cost method.  When treasury stock is re-issued, the net change in share price subsequent to acquisition of the treasury stock is recognized as a component of additional paid-in-capital in our consolidated balance sheets.
	Business Combinations
	We account for acquisitions in accordance with FASB ASC guidance for business combinations. The guidance requires consideration given, including contingent consideration, assets acquired and liabilities assumed to be valued at their fair market values at the acquisition date. The guidance further provides that: (i) in-process research and development be recorded at fair value as an indefinite-lived intangible asset, (ii) acquisition costs generally be expensed as incurred, (iii) restructuring costs associated with a business combination generally be expensed subsequent to the acquisition date; and (iv) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally affect income tax expense.
	The guidance requires that any excess of purchase price over fair value of net assets acquired, including identifiable intangible and liabilities assumed be recognized as goodwill. Any excess of fair value of acquired net assets, including identifiable intangibles assets, over the acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and recognized and perform re-measurements to verify that the consideration paid, assets acquired and liabilities assumed have been properly valued.
	Reclassification
Certain reclassifications have been made to the prior year’s consolidated financial statements in order to conform to the current year’s presentation.
New Pronouncements Issued but Not Yet Effective
We have evaluated recent accounting pronouncements that are not yet effective and determined that they do not have a material impact on our consolidated financial statements or disclosures.

4_LE_Acquisition

4. LE Acquisition	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
4. LE Acquisition	'
	Effective February 15, 2012, Blue Dolphin acquired 100% of the issued and outstanding membership interests of LE from LEH (the “LE Acquisition”). LE owns the Nixon Facility. The LE Acquisition was considered a business combination. As consideration for LE, Blue Dolphin issued, in reliance on the exemption provided by Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”), 8,393,560 shares of common stock, par value $0.01 per share (the “Common Stock”), subject to anti-dilution adjustments, to LEH (the “Original BDEC Shares”). Additionally, on February 21, 2012, pursuant to anti-dilution provisions, Blue Dolphin issued, in reliance on the exemption provided by Section 4(2) of the Securities Act, 32,896 shares of Common Stock to LEH (the “Anti-Dilution Shares” and together with the Original BDEC Shares, the “BDEC Shares”). As a result of Blue Dolphin’s issuance of the BDEC Shares, LEH owns approximately 81% of Blue Dolphin’s issued and outstanding Common Stock. The issuance of the BDEC Shares to LEH resulted in a change in control of Blue Dolphin.  Jonathan Carroll, Chief Executive Officer and President of Blue Dolphin, is the majority owner of LEH.
	The LE Acquisition was accounted for as a reverse merger using accounting principles applicable to reverse acquisitions whereby the financial statements subsequent to the date of the transaction are presented as a continuation of LE. Under reverse acquisition accounting, LE (the legal subsidiary) was treated as the accounting parent (acquirer) and Blue Dolphin (the legal parent) was treated as the accounting subsidiary (acquiree). Accordingly, the financial statements subsequent to the date of the transaction are presented herein as the continuation of LE.
	The value assigned to the purchase price was allocated to Blue Dolphin’s tangible and intangible assets and liabilities based on their fair values on the transaction closing date. LE’s purchase price to acquire Blue Dolphin was based on the fair value of Blue Dolphin’s issued and outstanding common stock at February 15, 2012, which was 2,098,390 shares, multiplied by Blue Dolphin’s closing stock price of $8.60 on February 15, 2012, the transaction closing date. This resulted in a fair value assessment of Blue Dolphin of $18,046,154.

5_LRM_Acquisition

5. LRM Acquisition	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
5. LRM Acquisition	'
	Effective October 1, 2012, we acquired 100% of the issued and outstanding membership interest of  LRM, a wholly-owned subsidiary of LEH, pursuant to an Assignment Agreement. The acquisition was accounted for as a combination of entities under common control. Accordingly, the recognized assets and liabilities of LRM were transferred at their carrying amounts at the date of transfer and the results of operations are included for the years ended December 31, 2013 and 2012. Assets and liabilities included in the consolidated balance sheets were $1,414,155 and $66,600, respectively, as of December 31, 2013, and $100,285 and $499,591, respectively, as of December 31, 2012. LRM markets petroleum storage and terminaling services at the Nixon Facility.

6_Business_Segment_Information

6. Business Segment Information	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Business Segment Information	'
	We are engaged in three lines of business: (i) refinery operations, (ii) pipeline transportation and (iii) oil and gas exploration and production. As part of our refinery operations business segment, we also conduct petroleum storage and terminaling operations. Our primary operating asset is the Nixon Facility. We also operate oil and natural gas pipelines in the Gulf of Mexico and hold oil and natural gas leasehold interests in the U.S. Gulf of Mexico; however, these operations are considered non-core to our business. Management uses earnings before interest, income taxes and depreciation ("EBITDA") to assess the operating results and effectiveness of our business segments.
	Segment financials for the year ended December 31, 2013 (and at December 31, 2013) were as follows:
			Year Ended December 31, 2013
			Segment
									Oil and Gas
			Refinery			Pipeline			Exploration &			Corporate
			Operations			Transportation			Production			and Other			Total
	Revenue		$	409,239,747		$	303,122		$	200		$	-		$	409,543,069
	Operation cost(1)			(409,800,285	)		(377,245	)		(146,806	)		(1,652,160	)		(411,976,496	)
	Other non-interest income			1,113,397			41,667			-			-			1,155,064
	EBITDA		$	552,859		$	(32,456	)	$	(146,606	)	$	(1,652,160	)
	Depletion, depreciation and
	amortization															(1,342,563	)
	Other expense, net															(1,096,948	)
	Loss from continuing operations,
	before income taxes														$	(3,717,874	)
	Capital expenditures		$	1,477,729		$	-		$	-		$	-		$	1,477,729
	Identifiable assets(2)		$	54,470,723		$	2,378,806		$	20,661		$	809,311		$	57,679,501
	(1)	Within operation cost, general and administrative expenses are allocated across business segments based on revenue. General and administrative expenses associated with corporate maintenance costs (such as director fees and legal expenses) are included in the Corporate and Other business segment.  The effect of economic hedges on our refined petroleum products and crude oil inventory, which are executed by Genesis, is included within the operation cost of our Refinery Operations business segment. Cost of refined products sold includes a realized loss of $246,210 and an unrealized gain of $143,050.
	(2)	Identifiable assets contain related legal obligations of each business segment including cash, accounts receivable and recorded net assets.
	Segment financials for the year ended December 31, 2012 (and at December 31, 2012) were as follows:
			Year Ended December 31, 2012
			Segment
									Oil and Gas
			Refinery			Pipeline			Exploration &			Corporate
			Operations			Transportation			Production			and Other			Total
	Revenue		$	351,665,234		$	406,812		$	22,668		$	-		$	352,094,714
	Operation cost(1)			(350,940,269	)		(8,676,242	)		(2,018,126	)		(2,270,009	)		(363,904,646	)
	Other non-interest income			534,047			-			-			-			534,047
	EBITDA		$	1,259,012		$	(8,269,430	)	$	(1,995,458	)	$	(2,270,009	)
	Depletion, depreciation and
	amortization															(1,622,864	)
	Other expense, net															(932,639	)
	Loss from continuing operations,
	before income taxes														$	(13,831,388	)
	Loss from discontinued operations														$	(4,443,566	)
	Capital expenditures		$	2,852,460		$	-		$	-		$	-		$	2,852,460
	Identifiable assets(2)		$	52,745,767		$	1,861,055		$	48,247		$	1,726,857		$	56,381,926
	(1) Within operation cost, general and administrative expenses are allocated across business segments based on revenue. General and administrative expenses associated with corporate maintenance costs (such as director fees and legal expenses) are included in the Corporate and Other business segment. The effect of economic hedges on our refined petroleum products and crude oil inventory, which are executed by Genesis, is included within the operation cost of our Refinery Operations business segment. Cost of refined products sold includes a realized loss of $90,507 and an unrealized loss of $136,100. Impairment expenses of $7,990,025 related to our pipeline fixed assets and $1,445,720 related to goodwill are included within the operation cost of our Pipeline Transportation and Corporate and Other business segments, respectively.
	(2) Identifiable assets contain related legal obligations of each business segment including cash, accounts receivable and payable and recorded net assets.

7_Prepaid_Expenses_and_Other_C

7. Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Prepaid Expenses and Other Current Assets	'
	Prepaid balances consisted of the following:
		December 31,
		2013		2012
	Prepaid insurance	$	165,004	$	185,814
	Prepaid professional fees		104,000		-
	Employee advances		-		22,500
	Prepaid loan closing fees		33,513		20,000
	Prepaid listing fees		15,000		-
	Prepaid taxes		9,216		-
	Unrealized hedging gains		6,950		-
		$	333,683	$	228,314

8_Deposits

8. Deposits	12 Months Ended
	Dec. 31, 2013
Banking and Thrift [Abstract]	'
Deposits	'
	Deposit balances consisted of the following:
		December 31,
		2013		2012
	Utility deposits	$	10,250	$	36,500
	Equipment deposits		124,526		124,526
	Tax bonds		792,000		792,000
	Purchase option deposits		283,421		283,421
	Rent deposits		9,463		-
		$	1,219,660	$	1,236,447

9_Inventories

9. Inventories	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventory balances consisted of the following:
		December 31,
		2013		2012
	Low-sulfur diesel	$	1,813,662	$	397,240
	Naphtha		804,490		1,562,055
	Atmospheric gas oil		575,919		322,356
	Jet fuel		1,444,399		-
	LPG mix		28,888		-
	Crude		19,041		19,041
		$	4,686,399	$	2,300,692

10_Property_Plant_and_Equipmen

10. Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment, Net	'
	Property and equipment consisted of the following:
		December 31,
		2013		2012
	Refinery and facilities	$	35,852,928	$	34,000,199
	Pipelines and facilities		1,826,226		1,233,811
	Onshore separation and handling facilities		325,435		325,435
	Land		577,965		577,965
	Other property and equipment		567,813		577,567
			39,150,367		36,714,977
	Less:  Accumulated depletion, depreciation and amortization		3,016,713		1,674,151
			36,133,654		35,040,826
	Construction in Progress		255,012		821,259
	Property, Plant and Equipment, Net	$	36,388,666	$	35,862,085

11_Accounts_Payable_Related_Pa

11. Accounts Payable, Related Party	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Accounts Payable, Related Party	'
	LEH, which owns approximately 81% of our outstanding common stock, par value $0.01 per share (the “Common Stock”), manages all of our subsidiaries and operates all of our assets, including the Nixon Facility, (the “Services”) pursuant to a Management Agreement dated February 15, 2012 (the “Management Agreement”).  Jonathan Carroll, Chief Executive Officer and President of Blue Dolphin, is the majority owner of LEH.
	With respect to the Nixon Facility, the Management Agreement represents, in effect, an operating agreement that covers all refinery operating expenses with the exception of capital expenditures.  Pursuant to the Management Agreement, for management and operation of the Nixon Facility, LEH has the right to receive: (i) weekly payments not to exceed $750,000 per month, (ii) reimbursement for certain accounting costs related to the preparation of financial statements of LE not to exceed $50,000 per month, (iii) $0.25 for each barrel processed at the Nixon Facility during the term of the Management Agreement, up to a maximum quantity of 10,000 barrels per day determined on a monthly basis, and (iv) $2.50 for each barrel in excess of 10,000 barrels per day processed at the Nixon Facility during the term of the Management Agreement, determined on a monthly basis. LEH is also reimbursed at cost for all reasonable expenses incurred while performing the Services.
	All compensation owed to LEH under the Management Agreement is to be paid to LEH within 30 days of the end of each calendar month. The Management Agreement expires upon the earliest to occur of: (a) the date of the termination of the Joint Marketing Agreement, which has an initial term of three years and successive one-year renewals until August 12, 2019 unless sooner terminated by GEL with 180 days prior written notice, (b) August 12, 2014, or (c) upon written notice of either party to the Management Agreement of a material breach of the Management Agreement by the other party. If the Management Agreement is renewed after the expiration of its initial term, then it will thereafter be reviewed on an annual basis by our Board of Directors (the “Board”) and it may be terminated if the Board determines that the Management Agreement is no longer in our best interests.
	Aggregate amounts expensed for Services at the Nixon Facility and to fund working capital deficits not funded by Genesis for the years ended December 31, 2013 and 2012 were $10,673,722 (approximately $2.79 per barrel of throughput) and $8,603,155 (approximately $2.71 per barrel of throughput). At December 31, 2013 and 2012, the amounts outstanding to LEH were $3,659,340 and $1,594,021, respectively, and are reflected in accounts payable, related party in the consolidated balance sheets.

12_Note_Payable

12. Note Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Note Payable	'
	Our notes payable consists of a short-term note for financing services and short-term capital leases, as follows:
		December 31,
		2013		2012
	Short-Term Note for Financing Costs	$	9,379	$	39,866
	Short-Term Captial Leases		2,505		4,075
		$	11,884	$	43,941
	Short-Term Note for Financing Services.  The balance on a short-term note issued in January 2010 in the amount of $100,000 as payment for financing services was $9,379 and $39,866 at December 31, 2013 and 2012, respectively.  The unsecured note, which bears interest at a base rate of 10% and a default rate of 18%, was originally due in January 2012.  The due date was extended to March 2014.
	Short-Term Capital Leases.  The balance on short-term notes under capital lease agreements was $2,505 and $4,075 at December 31, 2013 and 2012, respectively.  Capital leases totaling $1,250, which were classified as long-term debt at December 31, 2012, were re-classified to short-term debt at December 31, 2013 as they mature at various dates through February 2014.  These capital leases have interest rates ranging from 0% to 13.04%.  The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the assets.  The assets are amortized over the lower of their related lease terms or their estimated productive lives.

13_Accrued_Expenses_and_Other_

13. Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Accrued Expenses and Other Current Liabilities	'
	Accrued expenses and other current liabilities consisted of the following:
		December 31,
		2013		2012
	Taxes payable	$	688,754	$	292,303
	Transportation		100,000		69,551
	Unrealized hedging loss		-		136,100
	Unearned revenue		302,505		92,783
	Other payable		509,185		134,501
		$	1,600,444	$	725,238

14_Asset_Retirement_Obligation

14. Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Asset Retirement Obligations	'
	Refinery and Facilities
	Management has concluded that there is no legal or contractual obligation to dismantle or remove the Nixon Refinery and related facilities assets. Management believes that the Nixon Refinery and related facilities assets have indeterminate lives under FASB ASC guidance for estimating AROs because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using present value techniques.
	Pipelines and Facilities Assets and Oil and Gas Properties
	We have AROs associated with the dismantlement and abandonment in place of our pipelines and facilities assets, as well as the plugging and abandonment of our oil and gas properties.  We recorded a discounted liability for the fair value an ARO with a corresponding increase to the carrying value of the related long-lived asset at the time the asset was installed or placed in service. We amortize the amount added to property and equipment and recognize accretion expense in connection with the discounted liability over the remaining life of the asset. Effective December 31, 2013, we updated our estimates in computing the estimated ARO for the abandonment in place of our pipelines and an associated platform.  A change in the retirement date of these assets resulted in an increase in ARO of $592,415 for the year ended December 31, 2013.
	The following provides a roll-forward of our AROs:
	Fair value of asset retirement obligations at February 15, 2012	$	1,294,139
	Liabilities extinguished		(361,680	)
	Liabilities settled		(141,099	)
	Accretion expense from continuing operations		105,032
	Accretion expense from discontinued operations		24,868
			921,260
	Less:  current portion of asset retirement obligations		-
	Asset retirement obligations, long-term balance
	at December 31, 2012	$	921,260
	Asset retirment obligations at December 31, 2012	$	921,260
	Changes in estimates of existing obligations		592,415
	Liabilities settled		(28,700	)
	Accretion expense		112,686
			1,597,661
	Less:  current portion of asset retirement obligations		107,388
	Asset retirement obligations, long-term balance
	at December 31, 2013	$	1,490,273
	For the year ended December 31, 2013, we recognized $63,767 in abandonment expense related to our High Island A-7 and High Island 37 oil and gas properties.  For the year ended December 31, 2012, plugging and abandonment costs related to our High Island A-7 oil and gas property exceeded the amount reserved for the ARO liability.  Accordingly, the excess amount, which was $1,184,549, was recognized as a loss during the period.   We will record additional plugging and abandonment costs for oil and gas properties as information becomes available from operators to substantiate actual and/or probable costs.

15_LongTerm_Debt

15. Long-Term Debt	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Long-Term Debt	'
	Our long-term debt consists of notes payable, construction financing and capital leases, as follows:
		December 31,
		2013		2012
	Refinery Note	$	9,057,937	$	9,298,183
	Notre Dame Debt		1,300,000		1,300,000
	Construction and Funding Agreement		5,747,330		5,206,175
	Captial Leases		-		2,119
			16,105,267		15,806,477
	Less: Current portion of long-term debt		2,215,918		1,816,960
		$	13,889,349	$	13,989,517
	The following is a schedule of future long-term debt payments:
		Future
		Long-Term
	Years Ending December 31,	Debt Payments
	2014		2,215,918
	2015		3,539,379
	2016		2,264,164
	2017		837,676
	2018		518,006
	Subsequent to 2018		6,730,124
		$	16,105,267
	Refinery Note.   The Refinery Note accrues interest at a rate of prime plus 2.25% (effective rate of 5.50% at December 31, 2013) and has a maturity date of October 1, 2028 (the “Maturity Date”).  LE’s obligations under the Refinery Note are secured by a Deed of Trust (the “Deed of Trust”) of even date with the Loan Agreement.  The Refinery Note is further secured by a Security Agreement (the “Security Agreement” and, together with the Loan Agreement, the Refinery Note and Deed of Trust, the “Refinery Loan Documents”) also of even date with the Refinery Note, which Security Agreement covers various items of collateral including a first lien on the Nixon Facility and general assets of LE.  The principal balance outstanding on the Refinery Note was $9,057,937 and $9,298,183 at December 31, 2013 and 2012, respectively.  Interest was accrued on the Refinery Note in the amount of $40,132 and $250,070 at December 31, 2013 and December 31, 2012, respectively.  See “Note (1) Organization – Operating Risks” of this report for additional disclosures related to the Refinery Note.
	The Loan Agreement has two financial covenants relating to a current ratio and debt-to-worth.  As of December 31, 2013, we were in violation of the current ratio covenant. However, as of December 31, 2013, we obtained a waiver related to the financial covenants effective through December 31, 2014.
	In October 2011, the Refinery Loan Documents were acquired by AFNB.  On June 1, 2013, AFNB and LE amended the Refinery Note (the “Note Modification Agreement”).  Pursuant to the Note Modification Agreement, the monthly principal and interest payment due under the Refinery Note is $75,310.  Other than modification of the payment terms under the Refinery Note, the terms under the Loan Agreement and the Refinery Note remain the same through the Maturity Date and the Refinery Loan Documents remain in full force and effect.
	Construction and Funding Agreement. In August 2011, Milam committed funding for the completion of the Nixon Facility’s refurbishment and start-up operations.  Payments under the Construction and Funding Agreement began in the first quarter of 2012.  All amounts advanced under the Construction and Funding Agreement bear interest at a rate of 6% annually.  The principal balance outstanding on the Construction and Funding Agreement was $5,747,330 and $5,206,175 at December 31, 2013 and 2012, respectively. Interest was accrued on the Construction and Funding Agreement in the amount of $700,597 and $386,695 at December 31, 2013 and 2012, respectively.  There are no financial covenants associated with this obligation.
	See “Note (26) Commitments and Contingencies” of this report for additional disclosures related to amendments and/or modifications to the Crude Supply Agreement, Construction and Funding Agreement and Joint Marketing Agreement.
	Notre Dame Debt.  LE entered into a loan with Notre Dame Investors, Inc. as evidenced by that certain promissory note in the original principal amount of $8,000,000, which is currently held by John Kissick (the “Notre Dame Debt”). The Notre Dame Debt accrues interest at a rate of 16% and is secured by a Deed of Trust, Security Agreement and Financing Statements (the “Subordinated Deed of Trust”), which encumbers the Nixon Facility and general assets of LE.  The principal balance outstanding on the Notre Dame Debt was $1,300,000 at December 31, 2013 and 2012.  Interest was accrued on the Notre Dame Debt in the amount of $1,066,784 and $858,784 at December 31, 2013 and 2012, respectively.  There are no financial covenants associated with the Notre Dame Debt.
	Pursuant to an Intercreditor and Subordination Agreement dated September 29, 2008, the holder of the Notre Dame Debt and Subordinated Deed of Trust agreed to subordinate its interest and liens on the Nixon Facility and general assets of LE in favor of the holder of the Refinery Note, the Deed of Trust and Security Agreement.
	Pursuant to an Intercreditor and Subordination Agreement dated August 12, 2011, the holder of the Notre Dame Debt and Subordinated Deed of Trust agreed to subordinate its interest and liens on the Nixon Facility and general assets of LE in favor of Milam under the Construction and Funding Agreement.
	Pursuant to a First Amendment to Promissory Note made effective July 1, 2013, the Notre Dame Debt was amended as follows:  (i) the annual interest rate on the unpaid balance was set to 16% and the final maturity became July 1, 2015.
	Capital Leases.  Capital lease obligations previously classified as long-term debt were reclassified to short-term notes payable in 2013 as they mature in February 2014.  Long-term capital lease obligations totaled $0 and $2,119 at December 31, 2013 and 2012.

16_Stock_Options

16. Stock Options	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Options	'
	The Plan, which has historically offered incentive awards to employees, including officers (whether or not they are directors), consultants and non-employee directors, was initially established by the Board on April 14, 2000 and approved by Blue Dolphin’s stockholders on May 18, 2000. The Plan was amended effective March 19, 2003 and ratified by Blue Dolphin’s stockholders on May 21, 2003 to increase the common stock available for issuance under the Plan from 500,000 shares to 650,000 shares (Amendment No. 1). The Plan was further amended effective April 5, 2007 and ratified by Blue Dolphin’s stockholders effective May 30, 2007 to increase the common stock available for issuance under the Plan from 650,000 shares to 1,200,000 shares (Amendment No. 2). Effective July 16, 2010, Blue Dolphin’s stockholders approved a 1-for-7 reverse-stock-split of its common stock, which reduced the number of shares of common stock available for issuance under the Plan from 1,200,000 shares to 171,128 shares (Amendment No. 3). Effective January 27, 2012, Blue Dolphin’s stockholders approved an amendment to the Plan to change the expiration date of the Plan from 10 to 20 years (to April 14, 2020), as well as increase the aggregate number of common stock available for issuance under the Plan from 171,128 shares to 1,000,000 shares (Amendment No. 4).  Although the Compensation Committee of the Board approved continuation of the Plan following Blue Dolphin’s reverse merger with LE, pursuant to the Management Agreement, all employees of Blue Dolphin became employees of LEH effective February 15, 2012.  As a result, with the exception of options outstanding for Ivar Siem, options outstanding for Blue Dolphin employees were cancelled ninety (90) days following the effective date of the Management Agreement. There were no stock options granted under the Plan in the years ended December 31, 2013 and 2012.
	At December 31, 2013, there were a total of 0 shares of common stock reserved for issuance upon exercise of outstanding options under the Plan. A summary of the status of stock options granted to key employees, officers and directors, for the purchase of shares of common stock for the periods indicated, is as follows:
		Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value
	Options outstanding at December 31, 2012		14,642	$	19.67		0.9		-
	Options granted		-		-		-		-
	Options exercised		-		-		-		-
	Options exercised or cancelled		14,642	$	19.67		0.9		-
	Options outstanding at December 31, 2013		-		-		-		-
	Options exercisable at December 31, 2013		-		-		-		-
	We recognized no compensation expense for vested stock options for the years ended December 31, 2013 and 2012.  As of December 31, 2013, there was no unrecognized compensation cost related to non-vested stock options granted under the Plan.
	For the years ended December 31, 2013 and 2012, we recognized $100,000 and $84,500, respectively, of expense related to the fair value issuance of restricted common stock to our independent directors as compensation for services rendered.

17_Treasury_Stock

17. Treasury Stock	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Treasury Stock	'
	On November 6, 2012, BDEX entered into a Sale and Purchase Agreement with Blue Sky to dispose of its 7% undivided working interest in Indonesia.  The non-cash transaction was completed on February 28, 2013.  Blue Sky’s consideration to BDEX for Indonesia was 150,000 shares of Common Stock, which represented a recovery of a significant portion of the 342,857 shares of Common Stock BDEX paid Blue Sky to acquire Indonesia in 2010. We are holding the 150,000 shares acquired from Blue Sky as treasury stock.  As of December 31, 2013, we had 150,000 shares of treasury stock.

18_Concentration_of_Risk

18. Concentration of Risk	12 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
Concentration of Risk	'
	Significant Customers.  Customers of our refined petroleum products include distributors, wholesalers and refineries primarily in the lower portion of the Texas Triangle (the Houston - San Antonio - Dallas/Fort Worth area).  We have bulk term contracts in place with most of our customers.  Many of these arrangements are subject to periodic renegotiation, which could result in us receiving higher or lower relative prices for our refined petroleum products.
	Sales by Product. All of our refined petroleum products are currently sold in the United States. The following table summarizes the percentages of all refined petroleum products sales to total sales:
		Years Ended
		December 31,
		2013			2012
	Low-sulfur diesel		44.6	%		48.7	%
	Naphtha		25.4	%		26.2	%
	Atmospheric gas oil		24.9	%		25.1	%
	LPG mix		0.1	%		0	%
	Reduced crude		0.1	%		0	%
	Jet fuel		4.9	%		0	%
			100	%		100	%
	In mid-September of 2013, the Nixon Facility began producing jet fuel – the Nixon Facility’s fifth saleable refined petroleum product.  Jet fuel is produced by separating the distillate stream into kerosene and diesel and blending the kerosene with a portion of the heavy naphtha stream.  Production of jet fuel, which is considered a higher value product, significantly upgrades the value of the naphtha component.
	Key Supplier. GEL is the exclusive supplier of crude oil to the Nixon Facility pursuant to the Crude Supply Agreement.  On October 30, 2013, LE entered into a Letter Agreement Regarding Certain Advances and Related Agreements with GEL and Milam (the “October 2013 Letter Agreement”), effective October 24, 2013.  In accordance with the terms of the October 2013 Letter Agreement, LE agreed not to terminate the Crude Supply Agreement and GEL agreed to automatically renew the Crude Supply Agreement at the end of the initial term for successive one year periods until August 12, 2019 unless sooner terminated by GEL with 180 days prior written notice.

19_Leases

19. Leases	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Leases	'
	We are currently under a ten-year lease agreement that expires in 2017 for office space in downtown Houston, Texas. The Houston office serves as our company headquarters. The current minimum monthly payment is $9,685 per month.  The office lease agreement provides for periodic rent escalations or rent holidays over the term of the lease, which is recognized on a straight-line basis.   For the years ended December 31, 2013 and 2012, rent expense for the office lease was $113,381 and $107,609, respectively.
	The following is a schedule of future office lease payments:
		Future Minimum
		Lease
	Years Ending December 31,	Payments
	2014	$	116,231
	2015		116,231
	2016		116,231
	2017		48,429
		$	397,122

20_Impairment

20. Impairment	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
20. Impairment	'
	Due to the continued weakness in our pipeline transportation and oil and gas exploration production business segments and the uncertainty of the timing and speed of recovery, we recorded an impairment of $9,435,745 for the year ended December 31, 2012. The impairment charge in the period consisted of $1,445,720 related to goodwill, 100% of which was associated with our pipeline transportation and oil and gas exploration production business segments, and $7,990,025 related to our pipeline fixed assets.  No additional impairment was recorded for the year ended December 31, 2013.

21_Income_Taxes

21. Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	LE is a limited liability company and, prior to the LE Acquisition, its taxable income or loss flowed through to its sole member for federal and state income tax purposes. Blue Dolphin is a “C” corporation and is a taxable entity for federal and state income tax purposes.  As a result of the LE Acquisition, LE became the legal subsidiary of Blue Dolphin and LE’s taxable income or loss flows through to Blue Dolphin for federal and state income tax purposes.  Section 382 of the Internal Revenue Code imposes a limitation on the use of Blue Dolphin’s net operating losses (“NOLs”) generated prior to the acquisition. At December 31, 2013, we did not recognize any deferred tax assets resulting from our NOLs due to the uncertainty of their use.
	Income tax expense was $89,255 and $9,678 for the years ended December 31, 2013 and 2012, respectively. Income tax expense related to state income tax.
	The income tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2013 are presented below:
	Deferred tax assets (liabilities):
	Net operating loss and capital loss carryforwards	$	10,429,195
	Start-up costs (Nixon Facility)		1,785,372
	Basis differences in property and equipment		(1,267,414	)
	Other		(27,797	)
	Total deferred tax assets		10,919,356
	Less: valuation allowance		(10,919,356	)
	Deferred tax assets, net	$	-
	In assessing the recoverability of deferred tax assets, we consider whether it is more likely than not that some portion or all of the deferred tax assets will be realized.  A full valuation allowance against our deferred tax asset was recorded at December 31, 2013 due to our uncertainty as to the utilization of the deferred tax assets in the foreseeable future.
	Our effective tax rate applicable to continuing operations in 2013 and 2012 was as follows:
		2013			2012
	Expected tax rate		34	%		34	%
	Permanent differences		0	%		(0.17	%)
	State tax		(2.49	%)		(0.04	%)
	Change in valuation allowance		(34.00	%)		(33.84	%)
			(2.49	%)		(0.05	%)
	As a result of the LE Acquisition, Section 382 of the Internal Revenue code imposes potential limitations on the use of our NOL carryovers.  The amount of NOL subject to such limitations is approximately $18.5 million.  The NOL generated subsequent to the LE Acquisition, approximately $11.9 million, is not subject to any such limitation.  For the year ended December 31, 2013, we did not recognize any deferred tax asset related to such NOL’s due to the uncertainty of its use.
	We have adopted the provisions of the ASC guidance on accounting for uncertainty in income taxes. The guidance clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements.  The guidance also prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
	The provisions of the guidance on accounting for uncertainty in income taxes have been applied to all of our material tax positions taken for all open tax years on the date of adoption through the fiscal year ended December 31, 2013.  We have determined that all of our material tax positions taken in our income tax returns and the positions we expect to take in our future income tax filings meet the more likely-than-not recognition threshold.  In addition, we have determined that, based on our judgment, none of these tax positions meet the definition of “uncertain tax positions” that are subject to the non-recognition criteria set forth in the guidance.
	As part of this guidance, we record income tax related interest and penalties, if applicable, as a component of the provision for income tax expense.  However, there were no amounts recognized relating to interest and penalties in the consolidated statements of operations for the year ended December 31, 2013.  Furthermore, none of our federal and state income tax returns are currently under examination by the Internal Revenue Service (“IRS”) or state authorities.  As of December 31, 2013, fiscal years 2010 and later remain subject to examination by the IRS and fiscal years 2009 and later remain subject to examination by State of Texas.  We believe there are no uncertain tax positions for both federal and state income taxes.
	The State of Texas has a Texas margins tax (“TMT”), which is a form of business tax imposed on gross margin to replace the state’s prior franchise tax structure.  Although TMT is imposed on an entity’s gross margin rather than on its net income, certain aspects of TMT make it similar to an income tax.  At December 31, 2013 and 2012, we accrued $58,052 and $0, respectively, in TMT.

22_Discontinued_Operations

22. Discontinued Operations	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Discontinued Operations	'
	On November 6, 2012, BDEX entered into a Sale and Purchase Agreement with Blue Sky Langsa, Limited (“Blue Sky”) to dispose of its 7% undivided working interest in Indonesia.  As a result, our operations related to Indonesia ceased effective November 6, 2012 and the disposal was completed on February 28, 2013.  Operations associated with Indonesia, which were previously reported as part of the Oil and Gas Exploration and Production business segment, have been classified as discontinued operations and are presented in a separate line in the consolidated statements of operations for all periods presented.
	The following is a summary of the operating results of our discontinued operations:
		Years Ended December 31,
		2013		2012
	Revenue	$	-	$	674,797
	Lease operating expenses		-		788,525
	Depletion, depreciation and amortization		-		124,811
	Impairment expense		-		3,858,427
	Bad debt expense		-		321,732
	Accretion expense		-		24,868
	Total costs and expenses		-		5,118,363
	Loss from discontinued operations, net of tax	$	-	$	(4,443,566	)

23_Earnings_Per_Share

23. Earnings Per Share	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	The following table provides reconciliation between basic and diluted loss per share on a continuing and discontinued operations basis:
		Years Ended
		December 31,
			2013			2012
	Loss from continuing operations, net of tax		$	(3,807,129	)	$	(13,841,066	)
	Loss from discontinued operations, net of tax			-			(4,443,566	)
	Net loss			(3,807,129	)		(18,284,632	)
	Basic and diluted loss per common share
	Continuing operations		$	(0.36	)	$	(1.35	)
	Discontinued operations		$	-		$	(0.43	)
	Basic and diluted loss per common share		$	(0.36	)	$	(1.78	)
	Basic and Diluted
	Weighted average number of shares of common stock
	outstanding and potential dilutive shares of common stock			10,445,883			10,284,152
	Diluted EPS is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding.  For the year ended December 31, 2012, none of the stock options outstanding under our 2000 Stock Incentive Plan (the “Plan”) were included in the computation of diluted earnings per share because the option exercise price was greater than the average market price of the common stock.  Diluted EPS for the year ended December 31, 2012 excludes stock options outstanding as they would be anti-dilutive.  For the year ended December 31, 2013, there were no stock options outstanding under the Plan.
	For the year ended December 31, 2012, the weighted average number of shares of common stock outstanding was computed as LE’s number of shares of common stock outstanding from January 1, 2012 to February 15, 2012 (the beginning of the period to the date of the LE Acquisition) combined with Blue Dolphin’s number of shares of common stock outstanding from February 15, 2012 to December 31, 2012 (the date of LE’s acquisition by Blue Dolphin to the end of the period).  For the period prior to the date of LE’s acquisition by Blue Dolphin, LE’s number of shares of common stock was computed as LE’s one member unit prior to the acquisition multiplied by the exchange ratio of 8,426,456 shares for the one member unit.

24_Fair_Value_Measurement

24. Fair Value Measurement

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

'

Fair Value Measurement

'

We are subject to gains or losses on certain financial assets based on our various agreements and understandings with Genesis. Pursuant to these agreements and understandings, Genesis can execute the purchase and sale of certain financial instruments for the purpose of economically hedging certain commodity risks associated with our refined petroleum products and crude oil inventory and, over time, this program may also include mitigating certain risks associated with the purchase of crude oil inputs. These financial instruments are direct contractual obligations of Genesis and not us. However, under our agreements with Genesis, we financially benefit from any gains and financially bear any losses associated with the purchase and/or sale of such financial instruments by Genesis. Because such instruments represent embedded derivatives for the purpose of financial reporting, we account for such embedded derivatives in our financial records by utilizing the market approach when measuring fair value of our financial instruments (typically in current assets and/or liabilities, as discussed below). The market approach uses prices and other relevant information generated by such market transactions executed on our behalf involving identical or comparable assets or liabilities.

The fair value hierarchy consists of the following three levels:

Level 1

Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2

Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs, which are derived principally from or corroborated by observable market data.

Level 3

Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable and cannot be corroborated by market data or other entity-specific inputs.

The carrying amounts of accounts receivable, accounts payable and accrued liabilities approximated their fair values at December 31, 2013 and 2012 due to their short-term maturities. The fair value of our long-term debt and short-term notes payable at December 31, 2013 and 2012 was $16,117,152 and $15,850,418, respectively. The fair value of our debt was determined using a Level 3 hierarchy.  Accrued interest associated with our long-term debt and short-term notes payable at December 31, 2013 and 2012 was $1,807,653 and $1,499,136, respectively.

The following table represents our assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and the basis for that measurement:

Fair Value Measurement at December 31, 2013 Using

Financial assets:

Carrying Value as at December 31, 2013

Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Commodity contracts

$

6,950

$

6,950

$

-

$

-

Fair Value Measurement at December 31, 2012 Using

Financial assets:

Carrying Value as at December 31, 2012

Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Commodity contracts

$

(136,100

)

$

(136,100

)

$

-

$

-

Carrying amounts of commodity contracts executed by Genesis are reflected as other current assets or other current liabilities in the consolidated balance sheets.

25_Refined_Petroleum_Products_

25. Refined Petroleum Products and Crude Oil Inventory Risk Management	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Refined Petroleum Products and Crude Oil Inventory Risk Management	'
	Under our refined petroleum products and crude oil inventory risk management policy, Genesis may, but is not required to, use commodity futures contracts to mitigate the change in value for a portion of our inventory volumes subject to market price fluctuations in our inventory. The physical volumes are not exchanged, and these contracts are net settled by Genesis with cash.
	The fair value of these contracts is reflected in the consolidated balance sheets and the related net gain or loss is recorded within cost of refined petroleum products sold in the consolidated statements of operations. Quoted prices for identical assets or liabilities in active markets (Level 1) are considered to determine the fair values for the purpose of marking to market the financial instruments at each period end.
	Commodity transactions are executed by Genesis to minimize transaction costs, monitor consolidated net exposures and allow for increased responsiveness to changes in market factors. Genesis may, but is not required to, initiate an economic hedge on our refined petroleum products and crude oil when our inventory levels exceed targeted levels (currently 1.5 days production). Although the decision to enter into a futures contract is made solely by Genesis, Genesis typically confers with management as part of Genesis’ decision making process.
	Due to mark-to-market accounting during the term of the commodity contracts, significant unrealized non-cash net gains and losses could be recorded in our results of operations. Additionally, Genesis may be required to collateralize any mark-to-market losses on outstanding commodity contracts.
	As of December 31, 2013, we had the following obligations based on futures contracts of refined petroleum products and crude oil that were entered into as economic hedges through Genesis. The information presents the notional volume of open commodity instruments by type and year of maturity (volumes in barrels):
		Notional Contract Volumes by Year of Maturity
	Inventory positions (futures):	2014			2015		2016
	Refined petroleum products and crude oil -
	net short (long) positions		45,000			-		-
	The following table provides the location and fair value amounts of derivative instruments that are reported in the consolidated balance sheets at December 31, 2013 and 2012:
				Fair Value
				December 31,
	Asset Derivatives	Balance Sheets Location		2013	2012
		Prepaid expenses and other current
		assets (accrued expenses and other
	Commodity contracts	current liabilities)		$          6,950	$    (136,100)

26_Commitments_and_Contingenci

26. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Management Agreement
	See “Note (11) Accounts Payable, Related Party” of this report for additional disclosures related to the Management Agreement.
	Genesis Agreements
	We continue to be dependent on our relationship with Genesis and its affiliates.  Our relationship with Genesis is governed by three agreements:
	●	Crude Supply Agreement.  Pursuant to the Crude Supply Agreement, GEL, an affiliate of Genesis, is the exclusive supplier of crude oil to the Nixon Facility. We are not permitted to buy crude oil from any other source without GEL’s express written consent. GEL supplies crude oil to LE at cost plus freight expense and any costs associated with GEL’s hedging. All crude oil supplied to LE pursuant to the Crude Supply Agreement is paid for pursuant to the terms of the Joint Marketing Agreement as described below. In addition, GEL has a first right of refusal to use three storage tanks at the Nixon Facility during the term of the Crude Supply Agreement. Subject to certain termination rights, the Crude Supply Agreement has an initial term of three years, expiring on August 12, 2014. In accordance with the terms of the October 2013 Letter Agreement, LE agreed not to terminate the Crude Supply Agreement and GEL agreed to automatically renew the Crude Supply Agreement at the end of the initial term for successive one year periods until August 12, 2019 unless sooner terminated by GEL with 180 days prior written notice.
	●	Construction and Funding Agreement.  Pursuant to the Construction and Funding Agreement, LE engaged Milam to provide construction services on a turnkey basis in connection with the construction, installation and refurbishment of certain equipment at the Nixon Facility (the “Project”). Milam has continued to make advances in excess of their obligation, for certain construction and operating costs at the Nixon Facility. All amounts advanced to LE pursuant to the terms of the Construction and Funding Agreement bear interest at a rate of 6% per annum. In March 2012 (the month after initial operation of the Nixon Facility occurred), LE began paying Milam, in accordance with the provisions of the Joint Marketing Agreement, a minimum monthly payment of $150,000 (the “Base Construction Payment”) as repayment of interest and amounts advanced to LE under the Construction and Funding Agreement. If, however, the Gross Profits of LE (as defined below) in any given month (calculated as the revenue from the sale of products from the Nixon Facility minus the cost of crude oil) are insufficient to make this payment, then there is a deficit amount, which shall accrue interest (the “Deficit Amount”). If there is a Deficit Amount, then 100% of the gross profits in subsequent calendar months will be paid to Milam until the Deficit Amount has been satisfied in full and all previous $150,000 monthly payments have been made.
		The Construction and Funding Agreement places restrictions on LE, which prohibit LE from:  (i) incurring any debt (except debt that is subordinated to amounts owed to Milam or GEL); (ii) selling, discounting or factoring its accounts receivable or its negotiable instruments outside the ordinary course of business while no default exists; (iii) suffering any change of control or merging with or into another entity; and (iv) certain other conditions listed therein. As of the date hereof, Milam can terminate the Construction and Funding Agreement by written notice at any time. If Milam terminates the Construction and Funding Agreement, then Milam and LE are required to execute a forbearance agreement, the form of which has previously been agreed to as Exhibit J of the Construction and Funding Agreement.
		In accordance with the terms of the October 2013 Letter Agreement, GEL agreed to advance to LE monies not to exceed approximately $186,934 to pay for certain equipment and services at the Nixon Facility.  All amounts advanced or paid by GEL or its affiliates pursuant to the October 2013 Letter Agreement will constitute Obligations, as defined in the Construction and Funding Agreement, by LE to Milam under the Construction and Funding Agreement.
	●	Joint Marketing Agreement.  The Joint Marketing Agreement sets forth the terms of the agreement between LE and GEL pursuant to which the parties will market and sell the output produced at the Nixon Facility and share the Gross Profits (as defined below) from such sales. Pursuant to the Joint Marketing Agreement, GEL is responsible for all product transportation scheduling. LE is responsible for entering into contracts with customers for the purchase and sale of output produced at the Nixon Facility and handling all billing and invoicing relating to the same. However, all payments for the sale of output produced at the Nixon Facility will be made directly to GEL as collection agent and all customers must satisfy GEL’s customer credit approval process. Subject to certain amendments and clarifications (as described below), the Joint Marketing Agreement also provides for the sharing of “Gross Profits” (defined as the total revenue from the sale of output from the Nixon Facility minus the cost of crude oil pursuant to the Crude Supply Agreement) as follows:
	(a)	First, prior to the date on which Milam has recouped all amounts advanced to LE under the Construction and Funding Agreement (the “Investment Threshold Date”), the Base Construction Payment of $150,000 shall be paid to GEL (for remittance to Milam) each calendar month to satisfy amounts owed under the Construction and Funding Agreement, with a catch-up in subsequent months if there is a Deficit Amount until such Deficit Amount has been satisfied in full.
	(b)	Second, prior to and as of the Investment Threshold Date, LE is entitled to receive weekly payments to cover direct expenses in operating the Nixon Facility (the “Operations Payments”) in an amount not to exceed $750,000 per month plus the amount of any Accounting Fees. If Gross Profits are less than $900,000, then LE’s Operations Payments shall be reduced to equal to the difference between the Gross Profits for such monthly period and the proceeds discussed in (a) above; if Gross Profits are negative, then LE does not get an Operations Payment and the negative balance becomes a Deficit Amount which is added to the total due and owing under the Construction Funding Agreement and such Deficit Amount must be satisfied before any allocation of Gross Profit in the future may be made to LE.
	(c)	Third, prior to the Investment Threshold Date and subject to the payment of the Base Construction Payment by LE and the Operations Payments by GEL, pursuant to (a) and (b) above, an amount shall be paid to GEL from Gross Profits equal to transportation costs, tank storage fees (if applicable), financial statement preparation fees (collectively, the “GEL Expense Items”), after which GEL shall be paid 80% of the remaining Gross Profits (any percentage of Gross Profits distributed to GEL, the “GEL Profit Share”) and LE shall be paid 20% of the remaining Gross Profits (any percentage of Gross Profits distributed to LE, the “LE Profit Share”); provided, however, that in the event that there is a forbearance payment of Gross Profits required by LE under a forbearance agreement with a bank, then 50% of the LE Profit Share shall be directly remitted by GEL to the bank on LE’s behalf until such forbearance amount is paid in full; and provided further that, if there is a Deficit Amount due under the Construction and Funding Agreement and a forbearance payment of Gross Profits that would otherwise be due and payable to the bank for such period, then GEL shall receive 80% of the Gross Profit and 10% shall be payable to the bank and LE shall not receive any of the LE Profit Share until such time as the Deficit Amount is reduced to zero.
	(d)	Fourth, after the Investment Threshold Date and after the payment to GEL of the GEL Expense Items, 30% of the remaining Gross Profit up to $600,000 (the “Threshold Amount”) shall be paid to GEL as the GEL Profit Share and LE shall be paid 70% of the remaining Gross Profit as the LE Profit Share. Any amount of remaining Gross Profit that exceeds the Threshold Amount for such calendar month shall be paid to GEL and LE in the following manner: (i) GEL shall be paid 20% of the remaining Gross Profits over the Threshold Amount as the GEL Profit Share and (ii) LE shall be paid 80% of the remaining Gross Profits over the Threshold Amount as the LE Profit Share.
	(e)	After the Investment Threshold Date, if GEL sustains losses, it can recoup those losses by a special allocation of 80% of Gross Profits until such losses are covered in full, after which the prevailing Gross Profits allocation shall be reinstated.
	The Joint Marketing Agreement contains negative covenants that restrict LE’s actions under certain circumstances.  For example, LE is prohibited from making any modifications to the Nixon Facility or entering into any contracts with third-parties that would materially affect or impair GEL’s or its affiliates’ rights under the agreements set forth above.  The Joint Marketing Agreement had an initial term of three years expiring on August 12, 2014.  In accordance with the terms of the October 2013 Letter Agreement, LE agreed not to terminate the Joint Marketing Agreement and GEL agreed to automatically renew the Joint Marketing Agreement at the end of the initial term for successive one year periods until August 12, 2019 unless sooner terminated by GEL with 180 days prior written notice.
	●	Amendments and Clarifications to the Joint Marketing Agreement.  The Joint Marketing Agreement was amended and clarified to allow GEL to provide LE with Operations Payments during months in which LE incurred Deficit Amounts.
	(a)	In July and August 2012, we entered into amendments to the Joint Marketing Agreement whereby GEL and Milam agreed that Deficit Amounts would be added to our obligation amount under the Construction and Funding Agreement. In addition, the parties agreed to amend the priority of payments to reflect that, to the extent that there are available funds in a particular month, AFNB shall be paid one-tenth of such funds, provided that we will not participate in available funds until Deficit Amounts added to the Construction and Funding Agreement are paid in full.
	(b)	In December 2012, GEL made Operations Payments and other payments to or on behalf of LE in which the aggregate amount exceeded the amount payable to LE in the month of December 2012 under the Joint Marketing Agreement (the “Overpayment Amount”). In December 2012, we entered into an amendment to the Joint Marketing Agreement whereby GEL and Milam agreed that Gross Profits payable to LE would be redirected to GEL as payment for the Overpayment Amount until such Overpayment Amount has been satisfied in full. Such redistributions shall not reduce the distributions of Gross Profit that GEL or Milam are otherwise entitled to under the Joint Marketing Agreement.
	(c)	In February 2013, Milam paid a vendor $64,358 (the “Settlement Payment”), which represented amounts outstanding by LE for services rendered at the Nixon Facility plus the vendor’s legal fees.  In addition, Milam and GEL incurred legal fees and expenses related to settling the matter.  In a letter agreement between LE, GEL and Milam dated February 21, 2013, the parties agreed to modify the Joint Marketing Agreement such that, from and after January 1, 2013, the Gross Profit shall be distributed first to GEL, prior to any other distributions or payments to the parties to the Joint Marketing Agreement until GEL has received aggregate distributions as provided in the December 2012 Letter Agreement plus the Settlement Payment and Milam and GEL incurred legal fees and expenses.
	(d)	In February 2013, GEL agreed to advance to LE the funds necessary to pay for the actual costs incurred for the scheduled maintenance turnaround at the Nixon Facility and capital expenditures relating to an electronic product meter, lab equipment and certain piping in an amount equal to the actual costs of the refinery turnaround and capital expenditures, not to exceed $840,000 in the aggregate.  In a letter agreement between LE, GEL and Milam dated February 21, 2013, the parties agreed that all amounts advanced by GEL or its affiliates to LE pursuant to the letter agreement shall constitute obligations under the Construction and Funding Agreement.
	As of December 31, 2013, total advances under the Construction and Funding Agreement, including Deficit Amounts, were $5,747,330.  As of December 31, 2013, pursuant to amendments and clarifications to the Joint Marketing Agreement, the net Deficit Amount included in our obligation amount under the Construction and Funding Agreement was $2,538,077.
	LTRI Option
	In June 2012, we purchased an exclusive option from LEH to acquire all of the issued and outstanding membership interests of Lazarus Texas Refinery I, LLC (“LTRI”), a Delaware limited liability company and a wholly-owned subsidiary of LEH.  LTRI’s assets include a refinery, located on a 104 acre site in Ingleside, San Patricio County, Texas (the “Ingleside Refinery”).  The Ingleside Refinery consists of crude oil and condensate processing equipment, pipeline connections, trucking terminals and related storage, storage tanks, a barge dock and receiving facility, pipelines, equipment, related loading and unloading facilities and utilities.  The LTRI Option expired on December 31, 2013; however, the parties are in discussions related to the terms for extending the option.  Although the contemplated transaction is with a related party, the Board has determined that the contemplated transaction is advisable, fair to and in the best interests of our stockholders.
	In the event we exercise the option to purchase the Ingleside Refinery, Blue Dolphin and LEH will enter into a definitive purchase and sale agreement. We paid LEH a fully refundable sum of $100,000 in cash as consideration to purchase the exclusive option.  Upon exercise of the exclusive option to purchase the Ingleside Refinery, we will assume all outstanding liabilities, including a note payable, and reimburse LEH for costs associated with the acquisition, refurbishment and environmental remediation of the site.  The parties continue to monitor such refurbishment and remediation efforts as a prerequisite to determining the purchase price. If there is a material difference between LEH’s expenditures for such remediation efforts and our desired purchase price, LEH has agreed to refund us the purchase price for the Ingleside Refinery option.
	LED Option
	In connection with the Merger, we purchased an exclusive option from LEH to acquire all of the issued and outstanding membership interests of Lazarus Energy Development, LLC (“LED”), a Delaware limited liability company and a wholly-owned subsidiary of LEH.  LED owns approximately 46 acres of real property, which is located adjacent to the Nixon Facility in Nixon, Wilson County, Texas.  We paid LEH a fully refundable sum of $183,421 in cash as consideration to purchase this option.  The LED Option expired on December 31, 2013; however, the parties are in discussions related to the terms for extending the option.  Although the contemplated transaction is with a related party, the Board has determined that the contemplated transaction is advisable, fair to and in the best interests of our stockholders.
	Legal Matters
	From time to time we are subject to various lawsuits, claims, mechanics liens and administrative proceedings that arise out of the normal course of business. Management does not believe that the liens will have a material adverse effect on our results of operations.
	Health, Safety and Environmental Matters
	All of our operations and properties are subject to extensive federal, state, and local environmental, health, and safety regulations governing, among other things, the generation, storage, handling, use and transportation of petroleum and hazardous substances; the emission and discharge of materials into the environment; waste management; characteristics and composition of diesel and other fuels; and the monitoring, reporting and control of greenhouse gas emissions. Our operations also require numerous permits and authorizations under various environmental, health and safety laws and regulations. Failure to comply with these permits or environmental, health or safety laws generally could result in fines, penalties or other sanctions, or a revocation of our permits.

27_Subsequent_Events

27. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	WBI Asset Sale Agreement.  On February 25, 1999, WBI Energy Midstream, LLC , a Colorado limited liability company (“WBI”), acquired from BDPL a 1/6th undivided beneficial interest in the Blue Dolphin Pipeline System, the Galveston Area Block 350 Pipeline, and the Omega Pipeline (the “Pipeline Assets”).  On March 1, 1999, WBI and BDPL, as owners of the Pipeline Assets, engaged BDPL to operate certain pipeline systems within the Pipeline Assets (the “System”) and entered into an operating agreement governing the operation of the System (the “Operating Agreement”).  On February 5, 2014, WBI and BDPL entered into an Asset Sale Agreement (the “Purchase Agreement”), whereby BDPL reacquired WBI’s 1/6th interest in the Pipeline Assets effective October 31, 2013.
	Pursuant to the Purchase Agreement, WBI paid BDPL $100,000 in cash and $850,000 in the form of a bond in exchange for the payment and discharge of any and all payables, claims, and obligations related to the Pipeline Assets.  WBI and BDPL mutually agreed to terminate the Operating Agreement whereby BDPL is now the sole owner and operator of the Pipeline Assets therein.

3_Significant_Accounting_Polic1

3. Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of presentation	'
	We have prepared our audited consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”), as codified by the Financial Accounting Standards Board (the “FASB”) in its Accounting Standards Codification (“ASC”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). The consolidated financial statements include Blue Dolphin and its subsidiaries. Significant intercompany transactions have been eliminated in the consolidation. In the opinion of management, such consolidated financial statements reflect all adjustments necessary to present fair consolidated statements of operations, financial position and cash flows. We believe that the disclosures are adequate and the presented information is not misleading.
	Operations associated with the North Sumatra Basin – Langsa Field offshore Indonesia (“Indonesia”), which were previously reported as part of our Oil and Gas Exploration & Production business segment, have been presented as discontinued operations in the consolidated financial statements. See “Note (22) Discontinued Operations” for additional information regarding these discontinued operations. Unless stated otherwise, any reference to income statement items in these financial statements refers to results from continuing operations.
Use of Estimates	'
	We have made a number of estimates and assumptions related to the reporting of our consolidated assets and liabilities and to the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with GAAP. While we believe current estimates are reasonable and appropriate, actual results could differ from those estimated.
Cash and Cash Equivalents	'
	Cash equivalents include liquid investments with an original maturity of three months or less. Cash balances are maintained in depository and overnight investment accounts with financial institutions that, at times, exceed insured limits. We monitor the financial condition of the financial institutions and have experienced no losses associated with these accounts.  Cash and cash equivalents amounted to $434,717 and $420,896 at December 31, 2013 and December 31, 2012, respectively.
Restricted Cash	'
	Restricted cash was $327,388 and $89,593 at December 31, 2013 and December 31, 2012, respectively. These amounts primarily relate to a payment reserve account required under the Refinery Note.
Accounts Receivable, Allowance for Doubtful Accounts and Concentrations of Credit Risk	'
	Accounts receivable are customer obligations due under normal trade terms. The allowance for doubtful accounts represents our estimate of the amount of probable credit losses existing in our accounts receivable. We have a limited number of customers with individually large amounts due at any given date. Any unanticipated change in any one of these customers’ credit worthiness or other matters affecting the collectability of amounts due from such customers could have a material adverse effect on our results of operations in the period in which such changes or events occur. We regularly review all of our aged accounts receivable for collectability and establish an allowance as necessary for individual customer balances.
Concentration of Risk	'
	Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash, trade receivables and payables. We maintain our cash balances at banks located in Houston, Texas. Accounts in the United States are insured by the Federal Deposit Insurance Corporation up to $250,000.  We had uninsured balances of $77,388 and $170,896 at December 31, 2013 and December 31, 2012, respectively.
	For the year ended December 31, 2013, we had 5 customers that accounted for approximately 92% of our refined petroleum product sales.  These 5 customers represented approximately $13.4 million in accounts receivable at December 31, 2013.  For the year ended December 31, 2012, we had 4 customers that accounted for approximately 84% of our refined petroleum product sales.  These 4 customers represented approximately $11.4 million in accounts receivable at December 31, 2012.
Inventory	'
	Our inventory primarily consists of refined petroleum products.  Our overall inventory is valued at lower of cost or market with costs being determined by the average cost method.
Price-Risk Management Activities	'
	We utilize an inventory risk management policy under which Genesis may, but is not required to, use derivative instruments as economic hedges to reduce refined petroleum products and crude oil inventory commodity price risk. We follow FASB ASC guidance for derivatives and hedging related to stand-alone derivative instruments. These contracts are not subject to hedge accounting treatment under FASB ASC guidance. Although such hedge positions are direct contractual obligations of Genesis and not us, we record the fair value of these Genesis hedges in our consolidated balance sheet each financial reporting period because of contractual arrangements with Genesis under which we are effectively exposed to the potential gains or losses. Changes in the fair value from financial reporting period to financial reporting period are recognized in our consolidated statement of operations.
Property and Equipment	'
	Refinery and Facilities. Additions to refinery and facilities are capitalized. Expenditures for repairs and maintenance, including maintenance turnarounds, are included in the Management Agreement and covered by LEH (see “Note (11) Accounts Payable Related Party” in this report for additional disclosures related to the Management Agreement). Management expects to continue making improvements to the Nixon Facility based on technological advances.
	Refinery and facilities are carried at cost. Adjustment of the asset and the related accumulated depreciation accounts are made for refinery and facilities’ retirements and disposals, with the resulting gain or loss included in the statements of operations.
	For financial reporting purposes, depreciation of refinery and facilities is computed using the straight-line method using an estimated useful life of 25 years beginning when the refinery and facilities are placed in service.
	Management has evaluated the FASB ASC guidance related to asset retirement obligations (“AROs”) for our refinery and facilities. Management has concluded that there is no legal or contractual obligation to dismantle or remove the refinery and facilities. Further, management believes that these assets have indeterminate lives under FASB ASC guidance for estimating AROs because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using present value techniques. We did not record any impairment of our refinery and facilities for the years ended December 31, 2013 and 2012.
	Oil and Gas Properties. We account for our oil and gas properties using the full-cost method of accounting, whereby all costs associated with acquisition, exploration and development of oil and gas properties, including directly related internal costs, are capitalized on a cost center basis.  Amortization of such costs and estimated future development costs are determined using the unit-of-production method.  Our U.S. Gulf of Mexico oil and gas properties were uneconomical for the years ended December 31, 2013 and 2012 due to leases being relinquished and fields being shut-in by operators. We disposed of our operations in Indonesia in 2012.
	Pipelines and Facilities Assets. Pipelines and facilities assets have historically been recorded at cost. Following the impairment of our pipeline fixed assets in 2012, we record pipelines and facilities assets at the lower of cost or net realizable value.  Depreciation is computed using the straight-line method over estimated useful lives ranging from 10 to 22 years. In accordance with FASB ASC guidance on accounting for the impairment or disposal of long-lived assets, assets are grouped and evaluated for impairment based on the ability to identify separate cash flows generated therefrom.
	Construction in Progress. Construction in progress expenditures related to refurbishment activities at the Nixon Facility are capitalized as incurred. Depreciation begins once the asset is placed in service.
Intangibles - Goodwill and Other	'
	Goodwill. We recognized goodwill in connection with our reverse merger in 2012 with LE. Goodwill has an indefinite useful life and represents the difference between the total purchase price and the fair value of assets (tangible and intangible) and liabilities at the date of acquisition and is reviewed for impairment annually, and more frequently as circumstances warrant, and written down only in the period in which the recorded value of such assets exceed their fair value. We do not amortize goodwill in accordance with FASB ASC guidance related to intangibles, goodwill and other. We perform an impairment test annually in the fourth quarter.
	Goodwill is tested for impairment at the reporting unit level, which is defined as an operating segment or a component of an operating segment that constitutes a business for which discrete financial information with similar economic characteristics is available and the operating results are regularly reviewed by management. Our pipeline transportation and oil and gas exploration and production business segments comprise the reporting units for goodwill impairment testing purposes.
	In 2012, we adopted FASB Accounting Standards Updates (“ASU”) related to testing goodwill for impairment.” Under the ASU guidance, entities are provided with the option of first performing a qualitative assessment on none, some or all of its reporting units to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If after completing a qualitative analysis, it is determined that it is more likely than not that the fair value of a reporting unit is less than its carrying value a quantitative analysis is required.
	The quantitative goodwill impairment analysis is a two-step process. We performed step one quantitative testing for our pipeline transportation and oil and gas exploration and production business segments in 2012. The first step used to identify potential impairment involves comparing each reporting unit’s estimated fair value to its carrying value, including goodwill. During the first step, we evaluated goodwill for impairment using a business valuation method, which is calculated as of a measurement date by determining the present value of debt-free, after-tax projected future cash flows, discounted at the weighted average cost of capital of a hypothetical third party buyer. Our analysis indicated an impairment in 2012.
	The second step of the process involves the calculation of an implied fair value of goodwill for each reporting unit for which step one indicated impairment. The implied fair value of goodwill is determined by measuring the excess of the estimated fair value of the reporting unit over the estimated fair values of the individual assets, liabilities and identifiable intangibles as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit and the subsequent reversal of goodwill impairment losses is not permitted. The determination of fair value required us to make significant estimates and assumptions. These estimates and assumptions primarily included, but were not limited to, revenue growth and operating earnings projections, discount rates, growth rates and required capital expenditure projections. Due to the inherent uncertainty involved in making these estimates, actual results could have differed materially from our estimates. As a result of our evaluation, we recognized a non-cash impairment charge of $1,445,720 related to goodwill during the fourth quarter of 2012.  The impairment recognized during 2012 represented 100% of goodwill.
	Other Intangible Assets.  We recognized trade name in connection with our reverse merger with LE in 2012. We have determined our trade name to have an indefinite useful life. We account for other intangible assets under FASB ASC guidance related to intangibles, goodwill and other. Under the guidance, intangible assets with indefinite lives are tested annually for impairment. Management performed its regular annual impairment testing of trade name following FASB ASC guidance for determining impairment. Upon completion of that testing, we determined that no impairment was necessary as of December 31, 2013.
Debt Issue Costs	'
	We have debt issue costs related to certain of our debt. Debt issue costs are capitalized and amortized over the term of the related debt using the straight-line method, which approximates the effective interest method. When a loan is paid in full, any unamortized financing costs are removed from the related accounts and charged to operations.
	Debt issue costs, net of accumulated amortization, totaled $498,536 and $532,335 at December 31, 2013 and 2012, respectively.  Accumulated amortization was $177,445 and $143,645 at December 31, 2013 and 2012, respectively.  For the years ended December 31, 2013 and 2012, amortization expense, which is included in interest expense, was $33,799 and $8,450 respectively.  See “Note (12) Notes Payable” and “Note (15) Long-Term Debt” of this report for additional disclosures related to the Refinery Note.
Revenue Recognition	'
	Refined Petroleum Products Revenue. We sell various refined petroleum products including jet fuel, naphtha, distillates and atmospheric gas oil. Revenue from refined product sales is recognized when title passes. Title passage occurs when refined petroleum products are sold or delivered in accordance with the terms of the respective sales agreements. Revenue is recognized when sales prices are fixed or determinable and collectability is reasonably assured.
	Customers assume the risk of loss when title is transferred. Transportation, shipping and handling costs incurred are included in cost of refined petroleum products sold. Excise and other taxes that are collected from customers and remitted to governmental authorities are not included in revenue.
	Tank Storage Rental Revenue. Revenue from tank storage rental is recorded monthly in accordance with the terms of the related lease agreement.  The lessee is invoiced monthly for the amount of rent due for the related period.
	Recognition of Oil and Gas Revenue. Sales from producing wells are recognized on the entitlement method of accounting, which defers recognition of sales when, and to the extent that, deliveries to customers exceed our net revenue interest in production. Similarly, when deliveries are below our net revenue interest in production, sales are recorded to reflect the full net revenue interest. Our imbalance liability at December 31, 2013 was not material.
	Pipeline Transportation Revenue. Revenue from our pipeline operations is derived from fee-based contracts and is typically based on transportation fees per unit of volume transported multiplied by the volume delivered. Revenue is recognized when volumes have been physically delivered for the customer through the pipeline.
Income Taxes	'
	We account for income taxes under FASB ASC guidance related to income taxes, which requires recognition of income taxes based on amounts payable with respect to the current year and the effects of deferred taxes for the expected future tax consequences of events that have been included in our financial statements or tax returns.  Under this method, deferred tax assets and liabilities are determined based on the differences between the financial accounting and tax basis of assets and liabilities, as well as for operating losses and tax credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to reverse.  Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized.
	The guidance also prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, as well as guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income prior to the expiration of any net operating loss carryforwards.  See “Note (21) Income Taxes” for further details.
Impairment or Disposal of Long-Lived Assets	'
	In accordance with FASB ASC guidance on accounting for the impairment or disposal of long-lived assets, we initiate a review of our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. Recoverability of an asset is measured by comparison of its carrying amount to the expected future undiscounted cash flows expected to result from the use and eventual disposition of that asset, excluding future interest costs that would be recognized as an expense when incurred. Any impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair market value. Significant management judgment is required in the forecasting of future operating results that are used in the preparation of projected cash flows and, should different conditions prevail or judgments be made, material impairment charges could be necessary.
Asset Retirement Obligations	'
	FASB ASC guidance related to AROs requires that a liability for the discounted fair value of an asset retirement obligation be recorded in the period in which it is incurred and the corresponding cost capitalized by increasing the carrying amount of the related long-lived asset. The liability is accreted towards its future value each period, and the capitalized cost is depreciated over the useful life of the related asset. If the liability is settled for an amount other than the recorded amount, a gain or loss is recognized.
	Management has concluded that there is no legal or contractual obligation to dismantle or remove the refinery and facilities. Further, management believes that these assets have indeterminate lives under FASB ASC guidance for estimating AROs because dates or ranges of dates upon which we would retire these assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of these assets, we will estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using present value techniques.
	We recorded an ARO liability related to future asset retirement costs associated with dismantling, relocating or disposing of our offshore platform, pipeline systems and related onshore facilities, as well as plugging and abandonment of wells and land and sea bed restoration costs. We develop these cost estimates for each of our assets based upon regulatory requirements, platform structure, water depth, reservoir characteristics, reservoir depth, equipment market demand, current procedures and construction and engineering consultations. Because these costs typically extend many years into the future, estimating these future costs are difficult and require management to make judgments that are subject to future revisions based upon numerous factors, including changing technology, political and regulatory environments. We review our assumptions and estimates of future abandonment costs on an annual basis.
Derivatives	'
	We are exposed to commodity prices and other market risks including gains and losses on certain financial assets as a result of our refined petroleum products and crude oil inventory risk management policy.  Under the refined petroleum products and crude oil inventory risk management policy, Genesis uses commodity futures contracts to mitigate the change in value for a portion of our inventory volumes subject to market price fluctuations. The physical volumes are not exchanged and these contracts are net settled with cash. We recognize all commodity hedge positions as either current assets or current liabilities in the consolidated balance sheets and those instruments are measured at fair value. Therefore, changes in the fair value of these commodity hedging instruments are included in income in the period of change. Net gains or losses associated with these transactions are recognized within cost of products sold using mark-to-market accounting.
Computation of Earnings Per Share	'
	We apply the provisions of FASB ASC guidance for computing earnings per share (“EPS”). The guidance requires the presentation of basic EPS, which excludes dilution and is computed by dividing net income (loss) available to common stockholders by the weighted-average number of shares of common stock outstanding for the period. The guidance requires dual presentation of basic EPS and diluted EPS on the face of the audited consolidated statement of operations and requires a reconciliation of the numerators and denominators of basic EPS and diluted EPS. Diluted EPS is computed by dividing net income (loss) available to common stockholders by the diluted weighted average number of common shares outstanding, which includes the potential dilution that could occur if securities or other contracts to issue shares of common stock were converted to common stock that then shared in the earnings of the entity. For periods in which we have a net loss, we exclude stock options because their effect would be anti-dilutive.
	The number of shares related to options, warrants, restricted stock and similar instruments included in diluted EPS is based on the “Treasury Stock Method” prescribed in FASB ASC guidance for computation of EPS. This method assumes theoretical repurchase of shares using proceeds of the respective stock option or warrant exercised, and for restricted stock the amount of compensation cost attributed to future services which has not yet been recognized and the amount of current and deferred tax benefit, if any, that would be credited to additional paid-in-capital upon the vesting of the restricted stock, at a price equal to the issuer’s average stock price during the related earnings period. Accordingly, the number of shares includable in the calculation of EPS in respect of the stock options, warrants, restricted stock and similar instruments is dependent on this average stock price and will increase as the average stock price increases.
Stock Based Compensation	'
	In accordance with FASB ASC guidance for stock-based compensation, share-based payments to employees, including grants of restricted stock units, are measured at fair value as of the date of grant and are expensed in the consolidated statement of operations over the service period (generally the vesting period).
Treasury Stock	'
	We account for treasury stock under the cost method.  When treasury stock is re-issued, the net change in share price subsequent to acquisition of the treasury stock is recognized as a component of additional paid-in-capital in our consolidated balance sheets.
Business Combinations	'
	We account for acquisitions in accordance with FASB ASC guidance for business combinations. The guidance requires consideration given, including contingent consideration, assets acquired and liabilities assumed to be valued at their fair market values at the acquisition date. The guidance further provides that: (i) in-process research and development be recorded at fair value as an indefinite-lived intangible asset, (ii) acquisition costs generally be expensed as incurred, (iii) restructuring costs associated with a business combination generally be expensed subsequent to the acquisition date; and (iv) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally affect income tax expense.
	The guidance requires that any excess of purchase price over fair value of net assets acquired, including identifiable intangible and liabilities assumed be recognized as goodwill. Any excess of fair value of acquired net assets, including identifiable intangibles assets, over the acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and recognized and perform re-measurements to verify that the consideration paid, assets acquired and liabilities assumed have been properly valued.
Reclassification	'
	Certain reclassifications have been made to the prior year’s consolidated financial statements in order to conform to the current year’s presentation.
New Pronouncements Issued but Not Yet Effective	'
	We have evaluated recent accounting pronouncements that are not yet effective and determined that they do not have a material impact on our consolidated financial statements or disclosures.

6_Business_Segment_Information1

6. Business Segment Information (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Business segment reporting	'
	Segment financials for the year ended December 31, 2013 (and at December 31, 2013) were as follows:
		Year Ended December 31, 2013
		Segment
								Oil and Gas
		Refinery			Pipeline			Exploration &			Corporate
		Operations			Transportation			Production			and Other			Total
	Revenue	$	409,239,747		$	303,122		$	200		$	-		$	409,543,069
	Operation cost(1)		(409,800,285	)		(377,245	)		(146,806	)		(1,652,160	)		(411,976,496	)
	Other non-interest income		1,113,397			41,667			-			-			1,155,064
	EBITDA	$	552,859		$	(32,456	)	$	(146,606	)	$	(1,652,160	)
	Depletion, depreciation and
	amortization														(1,342,563	)
	Other expense, net														(1,096,948	)
	Loss from continuing operations,
	before income taxes													$	(3,717,874	)
	Capital expenditures	$	1,477,729		$	-		$	-		$	-		$	1,477,729
	Identifiable assets(2)	$	54,470,723		$	2,378,806		$	20,661		$	809,311		$	57,679,501
	Segment financials for the year ended December 31, 2012 (and at December 31, 2012) were as follows:
		Year Ended December 31, 2012
		Segment
								Oil and Gas
		Refinery			Pipeline			Exploration &			Corporate
		Operations			Transportation			Production			and Other			Total
	Revenue	$	351,665,234		$	406,812		$	22,668		$	-		$	352,094,714
	Operation cost(1)		(350,940,269	)		(8,676,242	)		(2,018,126	)		(2,270,009	)		(363,904,646	)
	Other non-interest income		534,047			-			-			-			534,047
	EBITDA	$	1,259,012		$	(8,269,430	)	$	(1,995,458	)	$	(2,270,009	)
	Depletion, depreciation and
	amortization														(1,622,864	)
	Other expense, net														(932,639	)
	Loss from continuing operations,
	before income taxes													$	(13,831,388	)
	Loss from discontinued operations													$	(4,443,566	)
	Capital expenditures	$	2,852,460		$	-		$	-		$	-		$	2,852,460
	Identifiable assets(2)	$	52,745,767		$	1,861,055		$	48,247		$	1,726,857		$	56,381,926

7_Prepaid_Expenses_and_Other_C1

7. Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Prepaid Expenses And Other Current Assets Tables	'
Prepaid balances	'
	Prepaid balances consisted of the following:
		December 31,
		2013		2012
	Prepaid insurance	$	165,004	$	185,814
	Prepaid professional fees		104,000		-
	Employee advances		-		22,500
	Prepaid loan closing fees		33,513		20,000
	Prepaid listing fees		15,000		-
	Prepaid taxes		9,216		-
	Unrealized hedging gains		6,950		-
		$	333,683	$	228,314

8_Deposits_Tables

8. Deposits (Tables)	12 Months Ended
	Dec. 31, 2013
Deposits Tables	'
Deposit balances	'
	Deposit balances consisted of the following:
		December 31,
		2013		2012
	Utility deposits	$	10,250	$	36,500
	Equipment deposits		124,526		124,526
	Tax bonds		792,000		792,000
	Purchase option deposits		283,421		283,421
	Rent deposits		9,463		-
		$	1,219,660	$	1,236,447

9_Inventories_Tables

9. Inventories (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventories balances	'
	Inventory balances consisted of the following:
		December 31,
		2013		2012
	Low-sulfur diesel	$	1,813,662	$	397,240
	Naphtha		804,490		1,562,055
	Atmospheric gas oil		575,919		322,356
	Jet fuel		1,444,399		-
	LPG mix		28,888		-
	Crude		19,041		19,041
		$	4,686,399	$	2,300,692

10_Property_Plant_and_Equipmen1

10. Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property and equipment	'
	Property and equipment consisted of the following:
		December 31,
		2013		2012
	Refinery and facilities	$	35,852,928	$	34,000,199
	Pipelines and facilities		1,826,226		1,233,811
	Onshore separation and handling facilities		325,435		325,435
	Land		577,965		577,965
	Other property and equipment		567,813		577,567
			39,150,367		36,714,977
	Less:  Accumulated depletion, depreciation and amortization		3,016,713		1,674,151
			36,133,654		35,040,826
	Construction in Progress		255,012		821,259
	Property, Plant and Equipment, Net	$	36,388,666	$	35,862,085

12_Note_Payable_Tables

12. Note Payable (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Notes payable	'
	Our notes payable consists of a short-term note for financing services and short-term capital leases, as follows:
		December 31,
		2013		2012
	Short-Term Note for Financing Costs	$	9,379	$	39,866
	Short-Term Captial Leases		2,505		4,075
		$	11,884	$	43,941

13_Accrued_Expenses_and_Other_1

13. Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Accrued Expenses And Other Current Liabilities Tables	'
Accrued expenses and other current liabilities	'
	Accrued expenses and other current liabilities consisted of the following:
		December 31,
		2013		2012
	Taxes payable	$	688,754	$	292,303
	Transportation		100,000		69,551
	Unrealized hedging loss		-		136,100
	Unearned revenue		302,505		92,783
	Other payable		509,185		134,501
		$	1,600,444	$	725,238

14_Asset_Retirement_Obligation1

14. Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2013
Asset Retirement Obligation Disclosure [Abstract]	'
Asset retirement obligations	'
	The following provides a roll-forward of our AROs:
	Fair value of asset retirement obligations at February 15, 2012	$	1,294,139
	Liabilities extinguished		(361,680	)
	Liabilities settled		(141,099	)
	Accretion expense from continuing operations		105,032
	Accretion expense from discontinued operations		24,868
			921,260
	Less:  current portion of asset retirement obligations		-
	Asset retirement obligations, long-term balance
	at December 31, 2012	$	921,260
	Asset retirment obligations at December 31, 2012	$	921,260
	Changes in estimates of existing obligations		592,415
	Liabilities settled		(28,700	)
	Accretion expense		112,686
			1,597,661
	Less:  current portion of asset retirement obligations		107,388
	Asset retirement obligations, long-term balance
	at December 31, 2013	$	1,490,273

15_LongTerm_Debt_Tables

15. Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2012
Debt Disclosure [Abstract]	'
Long Term Debt	'
	Our long-term debt consists of notes payable, construction financing and capital leases, as follows:
		December 31,
			2013		2012
	Refinery Note		$	9,057,937	$	9,298,183
	Notre Dame Debt			1,300,000		1,300,000
	Construction and Funding Agreement			5,747,330		5,206,175
	Captial Leases			-		2,119
				16,105,267		15,806,477
	Less: Current portion of long-term debt			2,215,918		1,816,960
			$	13,889,349	$	13,989,517
Schedule of future long-term debt payments	'
	The following is a schedule of future long-term debt payments:
			Future
			Long-Term
	Years Ending December 31,		Debt Payments
	2014			2,215,918
	2015			3,539,379
	2016			2,264,164
	2017			837,676
	2018			518,006
	Subsequent to 2018			6,730,124
			$	16,105,267

16_Stock_Options_Tables

16. Stock Options (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock options activity table	'
	At December 31, 2013, there were a total of 0 shares of common stock reserved for issuance upon exercise of outstanding options under the Plan. A summary of the status of stock options granted to key employees, officers and directors, for the purchase of shares of common stock for the periods indicated, is as follows:
		Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value
	Options outstanding at December 31, 2012		14,642	$	19.67		0.9		-
	Options granted		-		-		-		-
	Options exercised		-		-		-		-
	Options exercised or cancelled		14,642	$	19.67		0.9		-
	Options outstanding at December 31, 2013		-		-		-		-
	Options exercisable at December 31, 2013		-		-		-		-

18_Concentration_of_Risk_Table

18. Concentration of Risk (Tables)	12 Months Ended
	Dec. 31, 2013
Concentration Of Risk Tables	'
Percentages of all refined petroleum products sales to total sales	'
	The following table summarizes the percentages of all refined petroleum products sales to total sales:
		Years Ended
		December 31,
		2013			2012
	Low-sulfur diesel		44.6	%		48.7	%
	Naphtha		25.4	%		26.2	%
	Atmospheric gas oil		24.9	%		25.1	%
	LPG mix		0.1	%		0	%
	Reduced crude		0.1	%		0	%
	Jet fuel		4.9	%		0	%
			100	%		100	%

19_Leases_Tables

19. Leases (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Future minimum lease payments	'
	The following is a schedule of future office lease payments:
		Future Minimum
		Lease
	Years Ending December 31,	Payments
	2014	$	116,231
	2015		116,231
	2016		116,231
	2017		48,429
		$	397,122

21_Income_Taxes_Tables

21. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax assets and deferred tax liabilities	'
	The income tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2013 are presented below:
	Deferred tax assets (liabilities):
	Net operating loss and capital loss carryforwards	$	10,429,195
	Start-up costs (Nixon Facility)		1,785,372
	Basis differences in property and equipment		(1,267,414	)
	Other		(27,797	)
	Total deferred tax assets		10,919,356
	Less: valuation allowance		(10,919,356	)
	Deferred tax assets, net	$	-
Effective tax rate	'
	Our effective tax rate applicable to continuing operations in 2013 and 2012 was as follows:
		2013			2012
	Expected tax rate		34	%		34	%
	Permanent differences		0	%		(0.17	%)
	State tax		(2.49	%)		(0.04	%)
	Change in valuation allowance		(34.00	%)		(33.84	%)
			(2.49	%)		(0.05	%)

22_Discontinued_Operations_Tab

22. Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2013
Discontinued Operations Tables	'
Operating results of discontinued operations	'
	The following is a summary of the operating results of our discontinued operations:
		Years Ended December 31,
		2013		2012
	Revenue	$	-	$	674,797
	Lease operating expenses		-		788,525
	Depletion, depreciation and amortization		-		124,811
	Impairment expense		-		3,858,427
	Bad debt expense		-		321,732
	Accretion expense		-		24,868
	Total costs and expenses		-		5,118,363
	Loss from discontinued operations, net of tax	$	-	$	(4,443,566	)

23_Earnings_Per_Share_Tables

23. Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings per share	'
	The following table provides reconciliation between basic and diluted loss per share on a continuing and discontinued operations basis:
		Years Ended
		December 31,
			2013			2012
	Loss from continuing operations, net of tax		$	(3,807,129	)	$	(13,841,066	)
	Loss from discontinued operations, net of tax			-			(4,443,566	)
	Net loss			(3,807,129	)		(18,284,632	)
	Basic and diluted loss per common share
	Continuing operations		$	(0.36	)	$	(1.35	)
	Discontinued operations		$	-		$	(0.43	)
	Basic and diluted loss per common share		$	(0.36	)	$	(1.78	)
	Basic and Diluted
	Weighted average number of shares of common stock
	outstanding and potential dilutive shares of common stock			10,445,883			10,284,152

24_Fair_Value_Measurement_Tabl

24. Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	The following table represents our assets and liabilities measured at fair value on a recurring basis as of December 31, 2013 and the basis for that measurement:
					Fair Value Measurement at December 31, 2013 Using
	Financial assets:	Carrying Value as at December 31, 2013			Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)			Significant Other Observable Inputs (Level 2)
										Significant Unobservable Inputs (Level 3)
	Commodity contracts	$	6,950		$	6,950		$	-	$	-
					Fair Value Measurement at December 31, 2012 Using
	Financial assets:	Carrying Value as at December 31, 2012			Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)			Significant Other Observable Inputs (Level 2)
										Significant Unobservable Inputs (Level 3)
	Commodity contracts	$	(136,100	)	$	(136,100	)	$	-	$	-

25_Refined_Products_Inventory_

25. Refined Products Inventory Risk Management (Tables)	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Notional volume of outstanding contracts by type of instrument	'
	The information presents the notional volume of open commodity instruments by type and year of maturity (volumes in barrels):
		Notional Contract Volumes by Year of Maturity
	Inventory positions (futures):	2014			2015		2016
	Refined petroleum products and crude oil -
	net short (long) positions		45,000			-		-
Fair value amounts of derivative instruments	'
	The following table provides the location and fair value amounts of derivative instruments that are reported in the consolidated balance sheets at December 31, 2013 and 2012:
				Fair Value
				December 31,
	Asset Derivatives	Balance Sheets Location		2013	2012
		Prepaid expenses and other current
		assets (accrued expenses and other
	Commodity contracts	current liabilities)		$          6,950	$    (136,100)

3_Significant_Accounting_Polic2

3. Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Restricted cash	$327,388	$89,593
Perecentage of revenue from major customers	92.00%	'
Five major customers Accounts Recievable	1,340,000	'
Four major customers accounts recievable	1,140,000	'
Percentage of four major customers accounts recievable	'	84.00%
Accumulated amortization	177,445	143,645
Amortization expense	33,799	8,450
Debt issuance costs	$498,536	$532,335

5_Lazarus_Refining_Marketing_L

5. Lazarus Refining & Marketing, LLC Acquisition (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Assets	$1,414,155	$100,285
Liabilities	$66,600	$499,591

6_Business_Segment_Information2

6. Business Segment Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues	$409,543,069	$352,094,714
Operation cost (1)	-411,976,496	-363,904,646
Other non-interest income	1,155,064	534,047
Depletion, depreciation and amortization	-1,342,563	-1,622,864
Other expense, net	-1,096,948	-932,639
Loss from continuing operations, before income taxes	-3,717,874	-13,831,388
Loss from discontinued operations	'	-4,443,566
Capital expenditures	1,477,729	2,852,460
Identifiable assets	57,679,501	56,381,926
Refinery Operations Member	'	'
Revenues	409,239,747	351,665,234
Operation cost (1)	-409,800,285	-350,940,269
Other non-interest income	1,113,397	534,047
EBITDA	552,859	1,259,012
Capital expenditures	1,477,729	2,852,460
Identifiable assets	54,470,723	52,745,767
Segment Pipeline Transportation [Member]	'	'
Revenues	303,122	406,812
Operation cost (1)	-377,245	-8,676,242
Other non-interest income	41,667	0
EBITDA	-32,456	-8,269,430
Capital expenditures	0	0
Identifiable assets	2,378,806	1,861,055
Oil And Gas Exploration and Production	'	'
Revenues	200	22,668
Operation cost (1)	-146,806	-2,018,126
Other non-interest income	0	0
EBITDA	-146,606	-1,995,458
Capital expenditures	0	0
Identifiable assets	20,661	48,247
Corporate and Other	'	'
Revenues	0	0
Operation cost (1)	-1,652,160	-2,270,009
Other non-interest income	0	0
EBITDA	-1,652,160	-2,270,009
Capital expenditures	0	0
Identifiable assets	$809,311	$1,726,857

6_Business_Segment_Information3

6. Business Segment Information (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting [Abstract]	'	'
Accumulated amortization	$0	$143,645
Cost of refined products sold realized loss	246,210	'
Cost of refined products sold unrealized gain	$143,050	'

7_Prepaid_Expenses_and_Other_C2

7. Prepaid Expenses and Other Current Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Prepaid Expenses And Other Current Assets Details	'	'
Prepaid insurance	$165,004	$185,814
Prepaid professional fees	104,000	0
Employee advances	0	22,500
Prepaid loan closing fees	33,513	20,000
Prepaid listing fees	15,000	0
Prepaid taxes	9,216	0
Unrealized hedging gains	6,950	0
Prepaid Expenses, Net	$333,683	$228,314

8_Deposits_Details

8. Deposits (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deposits Details	'	'
Utility deposits	$10,250	$36,500
Equipment deposits	124,526	124,526
Tax bonds	792,000	792,000
Purchase option deposits	283,421	283,421
Rent deposits	9,463	0
Deposits	$1,219,660	$1,236,447

9_Inventories_Details

9. Inventories (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]	'	'
Low-sulfur diesel	$1,813,662	$397,240
Naphtha	804,490	1,562,055
Atmospheric gas oil	575,919	322,356
Jet fuel	1,444,399	0
LPG mix	28,888	0
Crude	19,041	19,041
Inventories, Net	$4,686,399	$2,300,692

10_Property_Plant_and_Equipmen2

10. Property, Plant and Equipment, Net (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment Net Details	'	'
Refinery and facilities	$35,852,928	$34,000,199
Pipelines and facilities	1,826,226	1,233,811
Onshore separation and handling facilities	325,435	325,435
Land	577,965	577,965
Other property and equipment	567,813	577,567
Property, Plant and Equipment, Gross	39,150,367	36,714,977
Less: Accumulated depletion, depreciation and amortization	3,016,713	1,674,151
Property, Plant and Equipment less depreciation	36,133,654	35,040,826
Construction in Progress	255,012	821,259
Property, Plant and Equipment, Net	$36,388,666	$35,862,085

11_Accounts_Payable_Related_Pa1

11. Accounts Payable, Related Party (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]	'	'
Expense for service	$10,673,722	$8,603,155
Accounts payable, related party	$3,659,340	$1,594,021

12_Note_Payable_Details

12. Note Payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Short-Term Note for Financing Costs	$9,379	$39,866
Short-Term Captial Leases	2,505	4,075
Note Payable,Total	$11,884	$43,941

12_Note_Payable_Details_Narrat

12. Note Payable (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Financing services cost	$9,379	$39,866
Unsecured short-term notes	2,505	4,075
Capital leases totaling	$0	$1,250

13_Accrued_Expenses_and_Other_2

13. Accrued Expenses and Other Current Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accrued Expenses And Other Current Liabilities Details	'	'
Taxes payable	$688,754	$292,303
Transportation	100,000	69,551
Unrealized hedging loss	0	136,100
Unearned revenue	302,505	92,783
Other payable	509,185	134,501
Accrued Expenses and Other Current Liabilities, Net	$1,600,444	$725,238

14_Asset_Retirement_Obligation2

14. Asset Retirement Obligations (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Asset Retirement Obligations Details	'	'
Fair value of asset retirement obligations, Beginning Balance	$1,490,273	$1,294,139
Liabilities extinguished	'	-361,680
Changes in estimates of existing obligations	592,415	'
Liabilities settled	-28,700	-141,099
Accretion expense from continuing operations	112,686	105,032
Accretion from discontinued operations	1,597,661	24,868
Total	1,597,661	921,260
Less: current portion of asset retirement obligations	107,388	0
Fair value of asset retirement obligations, Ending Balance	$1,490,273	$921,260

14_Asset_Retirement_Obligation3

14. Asset Retirement Obligations (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Asset Retirement Obligations Details Narrative	'	'
Increaseing assets	$592,415	'
Abandonment expense	63,767	503,454
Loss on exceeded the amount reserved for the ARO liability	$1,184,549	'

15_LongTerm_Debt_Details

15. Long-Term Debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Refinery Loan	$9,057,937	$9,298,183
Notre Dame Debt	1,300,000	1,300,000
Construction and Funding Agreement	5,747,330	5,206,175
Capital Leases	0	2,119
Total	16,105,267	15,806,477
Less: Current portion of long-term debt	2,215,918	1,816,960
Long term debt	$13,889,349	$13,989,517

15_LongTerm_Debt_Details_1

15. Long-Term Debt (Details 1) (USD $)	Dec. 31, 2013
Long-Term Debt Details 1	'
2014	$2,215,918
2015	3,539,379
2016	2,264,164
2017	837,676
2018	518,006
Subsequent to 2018	6,730,124
long Term Debt Payment, Net	$16,105,267

15_LongTerm_Debt_Details_Narra

15. Long-Term Debt (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Refinery outstanding balance	$9,057,937	$9,298,183
Refinery loan accrued interest	40,132	250,070
Construction and Funding Agreement outstanding balance	5,747,330	5,206,175
Construction and Funding Agreement accrued interest	700,597	386,695
Notre Dame debt outstanding balance	1,300,000	1,300,000
Notre Dame debt accrued interest	1,066,784	858,784
Capital leases	$0	$2,119

16_Stock_Options_Details

16. Stock Options (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Shares	'	'
Options outstanding at December 31, 2012	14,642	'
Options granted	0	'
Options exercised	0	'
Options expired or cancelled	0	'
Options outstanding at December 31, 2013	14,642	'
Options exercisable at December 31, 2013	0	'
Weighted Average Exercise Price	'	'
Options outstanding at December 31, 2012	$19.67	'
Options granted	'	'
Options exercised	'	'
Options outstanding at December 31, 2013	$19.67	'
Options exercisable at December 31, 2013	'	'
Weighted Average Remaining Contractual Life	'	'
Options outstanding at December 31, 2012	'10 months 24 days	'
Options exercisable at at December 31, 2013	'10 months 24 days	'
Aggregate Intrinisic Value	'	'
Options outstanding at at December 31, 2012	'	'
Options exercisable at at December 31, 2013	'	'

16_Stock_Options_Details_Narra

16. Stock Options (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Issuance of restricted common stock expense	$0	$0
Expense related to the fair value issuance of restricted common stock	$100,000	$84,500

17_Treasury_Stock_Details_Narr

17. Treasury Stock (Details Narrative)	Dec. 31, 2013
Treasury Stock Details Narrative	'
Treasury stock	150,000

18_Concentration_of_Risk_Detai

18. Concentration of Risk (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Concentration Risk	100.00%	100.00%
Low-sulfur diesel	'	'
Concentration Risk	44.60%	48.70%
Naphtha	'	'
Concentration Risk	25.40%	26.20%
Atmospheric gas oil	'	'
Concentration Risk	24.90%	25.10%
LPG mix [Member]	'	'
Concentration Risk	0.10%	0.00%
Reduced crude [Member]	'	'
Concentration Risk	0.10%	0.00%
Jet Fuel [Member]	'	'
Concentration Risk	4.90%	0.00%

19_Leases_Details

19. Leases (Details) (USD $)	Dec. 31, 2013
Leases Details 1	'
2014	$116,231
2015	116,231
2016	116,231
2017	48,429
Leases Futurre Minimum Payment, Net	$397,122

19_Leases_Details_Narrative

19. Leases (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Leases Details Narrative	'	'
Rent expense	$113,381	$107,609

20_Impairment_Details_Narrativ

20. Impairment (Details Narratives) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Impairment	$0	$9,435,745

21_Income_Taxes_Details

21. Income Taxes (Details) (USD $)	Dec. 31, 2013
Income Taxes Details	'
Net operating loss and capital loss carryforwards	$10,429,195
Start-up costs (Nixon Facility)	1,785,372
Basis differences in property and equipment	-1,267,414
Other	-27,797
Total deferred tax assets	10,919,356
Less: valuation allowance	-10,919,356
Deferred tax assets, net	$0

21_Income_Taxes_Details_1

21. Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Expected tax rate	34.00%	34.00%
Permanent differences	0.00%	-0.17%
State tax	-2.49%	0.04%
Change in valuation allowance	34.00%	33.84%
Expected tax rate Continuing Operations	-2.49%	0.05%

21_Income_Taxes_Details_Narrat

21. Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Income tax expense	$89,255	$9,678
Accrued Texas margins tax	$58,052	$0

22_Discontinued_Operations_Det

22. Discontinued Operations (Detaills) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Discontinued Operations Tables	'	'
Revenue	$0	$674,797
Lease operating expenses	0	788,525
Depletion, depreciation and amortization	0	124,811
Impairment expense	0	3,858,427
Bad debt expense	0	321,732
Accretion expense	0	24,868
Total costs and expenses	0	5,118,363
Loss from discontinued operations, net of tax	$0	($4,443,566)

23_Earnings_per_share_Details

23. Earnings per share (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]	'	'
Loss from continuing operations, net of tax	($3,807,129)	($13,841,066)
Loss from discontinued operations, net of tax	'	-4,443,566
Net income (loss)	($3,807,129)	($18,284,632)
Basic and diluted earnings (loss) per common share	'	'
Continuing operations	($0.36)	($1.35)
Discontinued operations	$0	($0.43)
Basic and diluted earnings (loss) per common share	($0.36)	($1.78)
Basic and diluted	'	'
Weighted average number of shares of common stock outstanding and potential dilutive shares of common stock	10,445,883	10,284,152

24_Fair_Value_Measurement_Deta

24. Fair Value Measurement (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Financial liabilties:	'	'
Commodity contracts	$6,950	($136,100)
FairValueInputsLevel1Member	'	'
Financial liabilties:	'	'
Commodity contracts	6,950	-136,100
FairValueInputsLevel2Member	'	'
Financial liabilties:	'	'
Commodity contracts	0	0
FairValueInputsLevel3Member	'	'
Financial liabilties:	'	'
Commodity contracts	$0	$0

24_Fair_Value_Measurement_Deta1

24. Fair Value Measurement (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value Measurement Details Narrative	'	'
Fair value of longer term debt	$16,117,152	$15,850,418
Accrued interest	$1,807,653	$1,499,136

25_Refined_Petroleum_Products_1

25. Refined Petroleum Products and Crude Oil Inventory Risk Management (Details) (Refined products - net short (long) positions)	Dec. 31, 2013
Refined products - net short (long) positions	'
Volume in Thousands of barrels	'
Notional Contract Volumes 2014	45,000
Notional Contract Volumes 2015	0
Notional Contract Volumes 2016	0

25_Refined_Petroleum_Products_2

25. Refined Petroleum Products and Crude Oil Inventory Risk Management (Details 1) (Commodity Contracts, USD $)	Dec. 31, 2013	Dec. 31, 2012
Commodity Contracts	'	'
Prepaid expenses and other current assets (accrued expenses and other current liabilities)	$6,950	($136,100)

26_Commitments_and_Contingenci1

26. Commitments and Contingencies (Details Narrative) (USD $)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Advances and Deficit Amounts	$5,747,330
Deficit Amount under the Construction and Funding Agreement	$2,538,077