Par Pacific (PARR) 10-Q 2 Jun 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	27-May-14
Document and Entity Information:	'	'
Entity Registrant Name	'PAR PETROLEUM CORP/CO	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0000821483	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	30,185,345
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$20,678	$38,061
Restricted cash	751	802
Trade accounts receivable	96,981	117,493
Inventories	416,796	380,623
Prepaid and other current assets	8,228	7,522
Total current assets	543,434	544,501
Property and equipment	'	'
Property, plant and equipment	110,160	107,623
Proved oil and gas properties, at cost, successful efforts method of accounting	5,000	4,949
Total property and equipment	115,160	112,572
Less accumulated depreciation, depletion, and amortization	-6,017	-3,968
Property and equipment, net	109,143	108,604
Long-term assets	'	'
Investment in Piceance Energy, LLC	101,575	101,796
Intangible assets, net	10,270	11,170
Goodwill	20,603	20,603
Other long-term assets	25,210	26,539
Total assets	810,235	813,213
Current liabilities	'	'
Current maturities of debt	2,600	3,250
Obligations under supply and exchange agreements	394,490	385,519
Accounts payable	35,683	28,870
Other accrued liabilities	37,084	31,956
Accrued settlement claims	3,772	3,793
Total current liabilities	473,629	453,388
Long-term liabilities	'	'
Long – term debt, net of current maturities and unamortized discount	88,901	94,030
Common stock warrants	15,759	17,336
Contingent consideration	9,515	11,980
Deferred income tax	181	216
Long-term capital lease obligations	1,471	1,526
Other liabilities	6,742	6,473
Total liabilities	596,198	584,949
Commitments and contingencies (Note 9)	'	'
Stockholders’ Equity	'	'
Preferred stock, $0.01 par value: authorized 3,000,000 shares, none issued	0	0
Common stock, $0.01 par value; authorized 500,000,000 shares at March 31, 2014 and December 31, 2013, issued 30,156,038 shares and 30,151,000 shares at March 31, 2014 and December 31, 2013, respectively	302	301
Additional paid-in capital	316,602	315,975
Accumulated deficit	-102,580	-88,012
Treasury stock, at cost (12,657 shares and no shares at March 31, 2014 and December 31, 2013, respectively)	-287	0
Total stockholders’ equity	214,037	228,264
Total liabilities and stockholders’ equity	$810,235	$813,213

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred Stock, par value	$0.01	$0.01
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, shares issued	0	0
Common Stock, par value	$0.01	$0.01
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	30,156,038	30,151,000
Treasury Stock, shares	12,657	0

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenues	'	'
Refining, distribution and marketing revenues	$721,874	$0
Commodity marketing and logistics revenues	19,795	63,326
Natural gas and oil revenues	1,577	1,560
Total operating revenues	743,246	64,886
Operating expenses	'	'
Cost of revenues	713,084	53,380
Operating expense, excluding depreciation, depletion and amortization expense	33,094	0
Lease operating expense	1,024	1,238
Depreciation, depletion, and amortization	3,061	767
General and administrative expense	4,934	6,625
Acquisition and integration costs	2,851	275
Total operating expenses	758,048	62,285
Operating (loss) income	-14,802	2,601
Other income (expense)	'	'
Interest expense and financing costs, net	-3,507	-3,136
Other income (expense), net	-45	729
Change in value of common stock warrants	1,577	-2,000
Change in value of contingent consideration	2,465	0
Loss from Piceance Energy, LLC	-221	-2,360
Total other income (expense), net	269	-6,767
Loss before income taxes	-14,533	-4,166
Income tax expense	-35	-650
Net loss	($14,568)	($4,816)
Basic and diluted loss per common share	($0.48)	($0.30)
Weighted average number of shares outstanding, basic	30,385	16,020
Weighted average number of shares outstanding, diluted	30,385	16,020

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities	'	'
Net loss	($14,568)	($4,816)
Adjustments to reconcile net loss to cash provided by (used in) operating activities:	'	'
Depreciation, depletion, and amortization	3,061	767
Non-cash interest expense	2,221	2,702
Change in value of common stock warrants	-1,577	2,000
Change in value of contingent consideration	-2,465	0
Deferred taxes	-35	0
Gain on sale of assets held for sale	0	-50
Loss on disposal of other assets	0	33
Stock-based compensation	628	140
Unrealized (loss) gain on derivative contracts	-149	240
Loss from Piceance Energy, LLC	221	2,360
Professional fees paid through restricted cash related to trust activities	0	1,297
Net changes in operating assets and liabilities:	'	'
Trade accounts receivable	20,512	-2,794
Deposits and prepaid assets	-557	269
Inventories and obligations under supply and exchange agreements	-27,202	-2,875
Other assets	-71	6
Accounts payable and other current accrued liabilities	11,856	-7,905
Other liabilities	254	0
Settlement claim liability	-21	0
Net cash used in operating activities	-7,892	-8,626
Cash flows from investing activities	'	'
Cash paid for working capital settlement	-582	0
Capital expenditures	-2,018	-10
Investment in Piceance Energy, LLC	0	-218
Proceeds from sale of assets	0	2,850
Net cash (used in) provided by investing activities	-2,600	2,622
Cash flows from financing activities	'	'
Proceeds from borrowings	81,100	8,000
Repayments of borrowing	-87,755	0
Purchase of treasury stock	-287	0
Restricted cash released	51	6,500
Net cash (used in) provided by financing activities	-6,891	14,500
Net (decrease) increase in cash and cash equivalents	-17,383	8,496
Cash at beginning of period	38,061	6,185
Cash at end of period	20,678	14,681
Supplemental Cash Flow Information [Abstract]	'	'
Cash received (paid) for, Interest	-1,138	-49
Cash received (paid) for, Taxes	509	21
Non-cash investing and financing activities	'	'
Stock issued to settle bankruptcy claims	0	1,934
Restricted cash used to settle bankruptcy claims	0	783
Accrued capital expenditures	$667	$0

Overview

Overview	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Overview	'
	Overview
	We are a diversified energy company based in Houston, Texas (OTCQB:PARR). Currently we operate in three segments: (i) refining, distribution and marketing, (ii) natural gas and oil operations, and (iii) commodity marketing and logistics.
	Our refining, distribution and marketing segment consists of a refinery in Kapolei, Hawaii, refined products terminals, pipelines, a single point mooring and retail outlets through which we distribute gasoline and diesel. The refinery produces ultra-low sulfur diesel, gasoline, jet fuel, marine fuel and other associated refined products primarily for consumption in Hawaii. The refining, distribution and marketing segment was established through the acquisition of Hawaii Independent Energy LLC ("HIE") (formerly known as Tesoro Hawaii, LLC) on September 25, 2013 for approximately $75 million in cash, plus net working capital and inventories, certain contingent earnout payments of up to $40 million, and the funding of certain start-up expenses and overhaul costs prior to closing (the "HIE Acquisition").
	Our natural gas and oil operations consist primarily of a 33.34% interest in Piceance Energy, LLC ("Piceance Energy"). Piceance Energy is a joint venture with Laramie Energy II, LLC ("Laramie"), who owns the remaining interest and manages the day-to-day operations of the joint venture. Laramie is a Denver-based company primarily focused on finding and developing natural gas reserves from unconventional gas reservoirs within the Rocky Mountain region.
	Our commodity marketing and logistics segment focuses on sourcing, marketing, transportation and distribution of crude oil and refined products. Our logistics capability consists of historical pipeline shipping status, a rail car fleet, and expertise in contracted chartering of tows and barges, with the capability of moving crude oil from land-locked locations in the Western U.S. and Canada to the refining hubs in the Midwest, the Gulf Coast, and the East Coast regions of the U.S.
	We amended and restated our certificate of incorporation to implement a one-for-ten (1:10) reverse stock split of our issued and outstanding common stock, par value $0.01 per share effective on January 29, 2014 for trading purposes. All references in the financial statements to the number of shares of common stock or warrants, price per share and weighted average number of common stock shares outstanding prior to the 1:10 reverse stock split have been adjusted to reflect this stock split on a retroactive basis, unless otherwise noted.
	As a result of the HIE Acquisition, our results of operations for any period after September 30, 2013 will not be comparable to any prior period. We anticipate our results of operations, capital and liquidity position and the overall success of our business will depend, in large part, on the results of our refinery segment. The differences, or spread, between crude oil prices and the prices we receive for finished products (known as the “crack spread”), both of which are largely beyond our control, will be the primary driver of the refinery segment results of operating and therefore of our own profitability.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Summary of Significant Accounting Policies
	Principles of Consolidation and Basis of Presentation
	The consolidated financial statements include the accounts of Par Petroleum Corporation and its consolidated subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. We do not have any off-balance sheet financing arrangements (other than operating leases) or any unconsolidated special purpose entities. Certain amounts from prior periods have been reclassified to conform to the current presentation.
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the instructions to interim financial reporting as prescribed by the SEC. The year-end condensed consolidated balance sheet data was derived from audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in the United States. The unaudited condensed consolidated financial statements contained in this report include all material adjustments of a normal recurring nature that, in the opinion of management, are necessary for a fair presentation of the results for the interim periods. Operating results for interim periods are not necessarily indicative of the results that may be expected for the complete fiscal year. These interim financial statements should be read together with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K, as amended, for the year ended December 31, 2013.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include fair value of assets and liabilities, natural gas and oil reserves, income taxes and the valuation allowances related to deferred tax assets, derivatives, asset retirement obligations, contingencies and litigation accruals. Actual results could differ from these estimates.

Investments_in_Piceance_Energy

Investments in Piceance Energy	3 Months Ended
	Mar. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Investment in Piceance Energy, LLC	'
	Investment in Piceance Energy, LLC
	We account for our 33.34% ownership interest in Piceance Energy, LLC ("Piceance Energy") using the equity method of accounting because we are able to exert significant influence, but do not control its operating and financial policies. Piceance Energy has a $400 million revolving credit facility secured by a lien on its natural gas and oil properties and related assets with a borrowing base currently set at $120 million.  As of March 31, 2014, the balance outstanding on the revolving credit facility was approximately $87 million. We are guarantors of Piceance Energy’s credit facility, with recourse limited to the pledge of our equity interests of our wholly owned subsidiary, Par Piceance Energy Equity LLC ("Par Piceance Energy"). Under the terms of its credit facility, Piceance Energy is generally prohibited from making cash distributions to its owners, including us.
	The change in our investment in Piceance Energy is as follows (in thousands):
		Three Months Ended March 31, 2014
	Beginning balance	$	101,796
	Loss from Piceance Energy	(363		)
	Accretion of basis difference	142
	Ending balance	$	101,575
	Summarized financial information for Piceance Energy is as follows (in thousands):
		31-Mar-14			31-Dec-13
	Current assets	$	6,340		$	5,901
	Non-current assets	451,988			454,402
	Current liabilities	(16,502		)	(13,040		)
	Non-current liabilities	(92,392		)	(96,738		)
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Oil, natural gas and natural gas liquids revenues	$	20,243		$	13,987
	Income (loss) from operations	3,609			(3,504		)
	Net loss	(1,091		)	(7,079		)
	The net loss for the three months ended March 31, 2014 includes $6.7 million and $1.8 million in depletion, depreciation and amortization ("DD&A") expense and unrealized losses on derivative instruments, respectively. The net loss for the three months ended March 31, 2013 includes $6.4 million and $3.2 million in DD&A expense and unrealized losses on derivative instruments, respectively.
	At March 31, 2014 and December 31, 2013, our equity in the underlying net assets of Piceance Energy exceeded the carrying value of our investment by approximately $14.9 million and $15.1 million, respectively. This difference arose due to lack of control and marketability discounts and we attributed the difference to natural gas and oil properties and are amortizing the difference over 15 years based on the estimate of proved reserves at the date Piceance Energy was formed.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2014
Business Combinations [Abstract]	'
Acquisitions	'
	Acquisitions
	On September 25, 2013, we completed the HIE Acquisition. We accounted for the acquisition of HIE as a business combination whereby the purchase price has been preliminary allocated to the assets acquired and liabilities assumed based on their estimated fair values on the date of acquisition.
	We are continuing to evaluate certain liabilities assumed in the acquisition, including those related to employee benefits. We have recorded a preliminary estimate of the liability and expect to finalize the purchase price allocation during 2014. There were no changes to the purchase price allocation during three months ended March 31, 2014.
	The unaudited pro forma financial information presented below assumes that the HIE acquisition occurred as of January 1, 2013.
		Three Months Ended
		March 31, 2013
	(in thousands)
	Revenues	$	873,404
	Net loss	$	(6,450	)

Inventories

Inventories	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	Inventories
	Inventories at March 31, 2014 consist of the following (in thousands):
		Titled Inventory		Supply and Exchange Agreements		Total
	Crude oil and feedstocks	$	—	$	159,529	$	159,529
	Refined products and blend stock	82,589		160,576		243,165
	Warehouse stock and other	14,102		—		14,102
	Total	$	96,691	$	320,105	$	416,796
	Inventories at December 31, 2013 consist of the following (in thousands):
		Titled Inventory		Supply and Exchange Agreements		Total
	Crude oil and feedstocks	$	—	$	137,706	$	137,706
	Refined products and blend stock	67,532		161,554		229,086
	Warehouse stock and other	13,831		—		13,831
	Total	$	81,363	$	299,260	$	380,623

Supply_and_Exchange_Agreements

Supply and Exchange Agreements	3 Months Ended
	Mar. 31, 2014
Supply and Exchange Agreements [Abstract]	'
Supply and Exchange Agreements	'
	Supply and Exchange Agreements
	HIE entered into several agreements with Barclays Bank PLC ("Barclays"), referred to collectively as the Supply and Exchange Agreements, on September 25, 2013 in connection with the acquisition of HIE. HIE entered into the Supply and Exchange Agreements for the purpose of managing our working capital and the crude oil and refined product inventory at the refinery.
	Pursuant to the Supply and Exchange Agreements, Barclays holds title to all of the crude oil in the tanks at the refinery and holds title to a majority of our refined product inventory in our tanks at the refinery. Barclays also prepaid us for certain inventory held at locations outside of our refinery. We hold title to the inventory during the refining process. Barclays sells the crude oil as it is discharged out of the refinery's tanks. We exchange refined product owned by Barclays stored in our tanks for equal volumes of refined product produced by our refinery when we execute third party sales of refined product. We currently market and sell the refined product independently to third parties. The Supply and Exchange Agreements have an initial term of three years with two one-year renewal options.
	We record the inventory owned by Barclays on our behalf because we maintain the risk of loss until the refined products are sold to third parties. Because we do not hold legal title to the crude oil inventory until it enters the refinery, we record a liability in an amount equal to the carrying value of the crude oil inventory. In accordance with the terms of the Supply and Exchange Agreements, the volume of refined products purchased by Barclays in connection with the acquisition of HIE is known as the “Block Volume”. To the extent we have refined products inventory volumes at period-end in excess of the Block Volume, we only record a liability for the Block Volume valued at the per barrel carrying value of the refined product inventory owned by Barclays. From time to time, we may sell refined product inventory that causes our refined product inventory to be less than the Block Volume. To the extent of this shortfall, we record a liability for the volumes that we would need to purchase at current market prices in order to meet the Block Volume requirement. The liability related to the Supply and Exchange Agreements is included in Obligations under supply and exchange agreements on our unaudited consolidated balance sheet.
	For the three months ended March 31, 2014, we incurred approximately $3.5 million in handling fees related to the Supply and Exchange Agreements, which is included in Cost of revenues on our unaudited condensed consolidated statements of operations. For the three months ended March 31, 2014, Interest expense and financing costs, net, on our unaudited condensed consolidated statements of operations includes $1.4 million of expenses related to the Supply and Exchange Agreements.

Debt

Debt	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	Our debt is as follows (in thousands):
		31-Mar-14			31-Dec-13
	Tranche B Loan	$	20,301		$	19,480
	ABL Facility	46,500			51,800
	HIE Retail Credit Agreement	24,700			26,000
	Total debt	91,501			97,280
	Less: current maturities	(2,600		)	(3,250		)
	Long term debt, net of current maturities	$	88,901		$	94,030
	Additionally, as of March 31, 2014, we had approximately $31.5 million and $3.9 million in letters of credit outstanding under the Texadian Uncommitted Credit Agreement and ABL Facility, respectively.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	air Value Measurements
	Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Common stock warrants – We estimate the fair value of our outstanding Warrants using a Monte Carlo Simulation analysis, which is considered to be Level 3 fair value measurement. Significant inputs used in the Monte Carlo Simulation Analysis include:
		March 31, 2014		December 31, 2013
	Stock price	$19.98		$22.30
	Exercise price	$0.10		$0.10
	Term (years)	8.42		8.67
	Risk-free rate	2.50%		2.78%
	Expected volatility	51.70%		52.90%
	The expected volatility is based on the 10-year historical volatilities of comparable public companies. Based on the Monte Carlo Simulation Analysis, the estimated fair value of the Warrants was $19.93 and $21.64 per share as of March 31, 2014 and December 31, 2013, respectively. Since the Warrants were in the money upon issuance, we do not believe that changes in the inputs to the Monte Carlo Simulation Analysis will have a significant impact to the value of the Warrants other than changes in the value of our common stock. Increases in the value of our common stock will directly be correlated to increases in the value of the Warrants. Likewise, a decrease in the value of our common stock will result in a decrease in the value of the Warrants.
	Debt prepayment derivative – Our previous Tranche B loan agreement contained mandatory repayments subject to premiums as set forth in the agreement. Factors such as the sale of assets, distributions from our investment in Piceance Energy, issuance of additional debt or issuance of additional equity could have resulted in a mandatory prepayment. We considered the contingent prepayment feature to be an embedded derivative which was bifurcated from the loan and accounted for as a derivative. At March 31, 2013, we estimated the fair value of the embedded derivative to be $285 thousand based on the probability of us repaying the loan prior to maturity. This was considered a Level 3 fair value measurement. In November 2013, we repaid in full and terminated all of our obligations, including any repayment premiums, under this loan agreement (other than the new Tranche B loans) extinguishing the liability.
	Derivative instruments – From time to time, we enter into certain exchange traded oil contracts that do not qualify for or for which we do not elect the normal purchase or normal sale exception. Changes in the fair value of these contracts are recorded in earnings. The fair value of our commodity derivatives is measured using the closing market price at the end of the reporting period obtained from the New York Mercantile Exchange and from third party broker quotes and pricing providers.
	Contingent consideration – The cash consideration for our acquisition of HIE may be increased pursuant to an earn out provision. The liability is re-measured at the end of each reporting period using a Monte Carlo simulation. Significant inputs used in the valuation model include estimated future gross margin, annual gross margin volatility and a present value factor. We consider this to be a Level 3 fair value measurement.
	Financial Statement Impact
	Our assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013 and their placement within our consolidated balance sheet consist of the following (in thousands):
				Fair value as of
		Location on Consolidated Balance Sheet		March 31, 2014				December 31, 2013
				Asset (Liability)
	Common stock warrants	Common stock warrants		$	(15,759	)		$	(17,336	)
	Contingent consideration liability	Contingent consideration liability		(9,515		)		(11,980		)
	Exchange - traded futures	Prepaid and other current assets		149				—
	The following table summarizes the pre-tax gains (losses) recognized in net income (loss) resulting from changes in fair value of derivative instruments not designated as hedges charged directly to earnings (in thousands):
		Income Statement Classification		Three Months Ended March 31, 2014				Three Months Ended March 31, 2013
	Common stock warrants	Change in value of common stock warrants		$	1,577			$	(2,000	)
	Contingent consideration liability	Change in value of contingent consideration		2,465				—
	Debt prepayment derivative	Interest expense and financing costs, net		—				(240		)
	Commodities - exchange traded futures	Cost of revenues		—				104
	Commodities - physical forward contracts	Cost of revenues		(516		)		306
	We have not designated any of our derivatives as hedging instruments.
	Our assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013 and their level within the fair value hierarchy are as follows (in thousands):
		March 31, 2014
		Fair Value				Level 1				Level 2		Level 3
	Common stock warrants	$	(15,759	)		$	—			$	—	$	(15,759	)
	Contingent consideration liability	(9,515		)		—				—		(9,515		)
	Derivatives - exchange traded futures	149				—				149		—
		$	(25,125	)		$	—			$	149	$	(25,274	)
		31-Dec-13
		Fair Value				Level 1				Level 2		Level 3
	Common stock warrants	$	(17,336	)		$	—			$	—	$	(17,336	)
	Contingent consideration liability	(11,980		)		$	—			—		(11,980		)
		$	(29,316	)		$	—			$	—	$	(29,316	)
	A rollforward of Level 3 instruments measured at fair value on a recurring basis is as follows (in thousands):
		Three Months Ended March 31, 2014				Three Months Ended March 31, 2013
	Balance, at beginning of period	$	(29,316	)		$	(10,945	)
	Total unrealized gain (loss) included in earnings	4,042				(2,240		)
	Balance, at end of period	$	(25,274	)		$	(13,185	)
	The carrying value and fair value of our long-term debt and other financial instruments as of March 31, 2014 and December 31, 2013 is as follows (in thousands):
		31-Mar-14
		Carrying Value				Fair Value (1)
	Tranche B Loan	$	20,301			$	18,800
	ABL Facility	46,500				46,500
	HIE Retail Credit Agreement	24,700				24,700
	Common stock warrants	15,759				15,759
	Contingent consideration liability	9,515				9,515
		31-Dec-13
		Carrying Value				Fair Value (1)
	Tranche B Loan	$	19,480			$	18,800
	ABL Facility	51,800				51,800
	HIE Retail Credit Agreement	26,000				26,000
	Common stock warrants	17,336				17,336
	Contingent consideration liability	11,980				11,980
	(1) The fair values of these instruments are considered Level 3 measurements in the fair value hierarchy.
	We estimate the fair value of our Tranche B Loan using a discounted cash flow analysis and an estimate of the current yield of 5.72% and 5.72% as of March 31, 2014 and December 31, 2013, respectively, by reference to market interest rates for term debt of comparable companies. The fair values of the ABL Facility and HIE Retail Credit Agreement approximate their carrying values due to the variable interest rates associated with these debt agreements.
The fair value of all non-derivative financial instruments included in current assets, including cash and cash equivalents, restricted cash and trade accounts receivable, and accounts payable approximate their carrying value due to their short term nature.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	Environmental Matters
	Like other petroleum refiners and natural gas and oil exploration and production companies, our operations are subject to extensive and periodically changing federal and state environmental regulations governing air emissions, wastewater discharges, and solid and hazardous waste management activities.  Many of these regulations are becoming increasingly stringent, and the cost of compliance can be expected to increase over time.
	Periodically, we receive communications from various federal, state, and local governmental authorities asserting violations of environmental laws and/or regulations.  These governmental entities may also propose or assess fines or require corrective actions for these asserted violations.  We intend to respond in a timely manner to all such communications and to take appropriate corrective action.  We do not anticipate that any such matters currently asserted will have a material impact on our financial condition, results of operations, or cash flows.
	Regulation of Greenhouse Gases.   The United States Environmental Protection Agency (“US EPA”) has begun regulating greenhouse gases under the Clean Air Act Amendments of 1990 (the “Clean Air Act”).  New construction or material expansions that meet certain greenhouse gas emissions thresholds will likely require that, among other things, a greenhouse gas permit be issued in accordance with the Clean Air Act regulations, and we will be required in connection with such permitting to undertake a technology review to determine appropriate controls to be implemented with the project in order to reduce greenhouse gas emissions.
	Furthermore, the US EPA is currently developing refinery-specific greenhouse gas regulations and performance standards that are expected to impose, on new and modified operations, greenhouse gas emission limits and/or technology requirements.  These control requirements may affect a wide range of refinery operations. Any such controls could result in material increased compliance costs, additional operating restrictions for our business, and an increase in cost of the products we produce, which could have a material adverse effect on our financial position, results of operations, and liquidity.
	In 2007, the State of Hawaii passed Act 234, which required that greenhouse gas emissions be rolled back on a state wide basis to 1990 levels by the year 2020. Although delayed, the Hawaii Department of Health (“DOH”) has issued regulations that would require each major facility to reduce CO2 emissions by 16% by 2020 relative to a calendar year 2010 baseline (the first year in which greenhouse gas emissions were reported to the US EPA under 40 CFR Part 98). Those rules are pending final approval by the Government of Hawaii. The refinery’s capacity to reduce fuel use and greenhouse gas emissions is limited. However, the state’s pending regulation allows, and the refinery should be able to demonstrate, that additional reductions are not cost-effective or necessary in light of the state’s current greenhouse gas inventory and future year projection. The pending regulation allows for “partnering” with other facilities (principally power plants) which have already dramatically reduced greenhouse emissions or are on schedule to reduce CO2 emissions in order to comply with the state’s Renewable Portfolio Standards.
	Fuel Standards. In 2007, the U.S. Congress passed the Energy Independence and Security Act (“EISA”) which, among other things, set a target fuel economy standard of 35 miles per gallon for the combined fleet of cars and light trucks in the United States by model year 2020, and contained a second Renewable Fuel Standard (the “RFS2”). In August 2012, the US EPA and National Highway Traffic Safety Administration jointly adopted regulations that establish an average industry fuel economy of 54.5 miles per gallon by model year 2025. The RFS2 requires an increasing amount of renewable fuel usage, up to 36 billion gallons by 2022. In the near term, the RSF2 will be satisfied primarily with fuel ethanol blended into gasoline. The RSF2 may present production and logistics challenges for both the renewable fuels and petroleum refining and marketing industries in that we may have to enter into arrangements with other parties or purchase credits from the US EPA to meet our obligations to use advanced biofuels, including biomass-based diesel and cellulosic biofuel, with potentially uncertain supplies of these new fuels.
	In October 2010, the EPA issued a partial waiver decision under the Clean Air Act to allow for an increase in the amount of ethanol permitted to be blended into gasoline from 10% (“E10”) to 15% (“E15”) for 2007 and newer light duty motor vehicles. In January 2011, the US EPA issued a second waiver for the use of E15 in vehicles model year 2001-2006. There are numerous issues, including state and federal regulatory issues, which need to be addressed before E15 can be marketed on a large scale for use in traditional gasoline engines. Since April 2006, the State of Hawaii has required that a minimum of 9.2% ethanol be blended into at least 85% of the gasoline pool, but the regulation also limited the amount of ethanol to no more than 10%. Consequently, unless either the state or federal regulations are revised, qualified Renewable Identification Numbers (“RINS”) will be required to fulfill the federal mandate for renewable fuels.
	In March 2014, the US EPA published a final Tier 3 gasoline standard that lowers the allowable sulfur level in gasoline to 10 ppm and also lowers the allowable benzene, aromatics and olefins content of gasoline. The effective date for the new standard, January 1, 2017, gives refiners nation-wide little time to engineer, permit and implement substantial modifications. Along with credit and trading options, potential capital upgrades for the refinery are being evaluated. The American Petroleum Institute and American Fuel and Petrochemical Association may challenge the final regulation.
	There will be compliance costs and uncertainties regarding how we will comply with the various requirements contained in the EISA and other fuel-related regulations. We may experience a decrease in demand for refined petroleum products due to an increase in combined fleet mileage or due to refined petroleum products being replaced by renewable fuels.
	Environmental Agreement
	On September 25, 2013 (the “Closing Date”), Hawaii Pacific Energy (a wholly-owned subsidiary of Par created for purposes of the HIE Acquisition), Tesoro Corporation ("Tesoro") and HIE entered into an Environmental Agreement (the “Environmental Agreement”), which allocated responsibility for known and contingent environmental liabilities related to the acquisition of HIE, including the Consent Decree as described below.
	Consent Decree. Tesoro is currently negotiating a consent decree with the US EPA and the United States Department of Justice concerning alleged violations of the federal Clean Air Act related to the ownership and operation of multiple facilities owned or formerly owned by Tesoro and its affiliates (the “Consent Decree”), including the Hawaii refinery.  It is anticipated that the Consent Decree will be finalized sometime during 2014 and will require certain capital improvements to our refinery to reduce emissions of air pollutants.
	It is not possible at this time to estimate the cost of compliance with the ultimate decree. However, Tesoro is responsible under the Environmental Agreement for reimbursing HIE for all reasonable third party capital expenditures incurred for the construction, installation and commissioning of such capital projects and for the payment of any fines or penalties imposed on HIE arising from the Consent Decree to the extent related to acts or omission of Tesoro or HIE prior to the Closing Date. Tesoro’s obligation to reimburse HIE for such fines and penalties is not subject to a monetary limitation; however, the obligation relating to fines and penalties terminates on the third anniversary of the Closing Date.
	Tank Replacements. Tesoro has agreed, at its expense, to replace the existing underground storage tanks at certain retail sites.
	Indemnification. In addition to its obligation to reimburse us for capital expenditures incurred pursuant to the Consent Decree, Tesoro agreed to indemnify us for claims and losses arising out of related breaches of Tesoro’s representations, warranties and covenants in the Environmental Agreement, certain defined “corrective actions” relating to pre-existing environmental conditions, third-party claims arising under environmental laws for personal injury or property damage arising out of or relating to releases of hazardous materials that occurred prior to the Closing Date, any fine, penalty or other cost assessed by a governmental authority in connection with violations of environmental laws by HIE prior to the Closing Date, certain groundwater remediation work, the replacement of underground storage tanks located at certain retail sites, fines or penalties imposed on HIE by the Consent Decree related to acts or omissions of Tesoro prior to the Closing Date and to claims and losses related to the Pearl City Superfund Site.
	Tesoro’s indemnification obligations are subject to certain limitations as set forth in the Environmental Agreement. These limitations include a cap of $15 million for certain of Tesoro’s indemnification obligations related to certain pre-existing conditions as well as certain restrictions regarding the time limits for submitting notice and supporting documentation for remediation actions.
	Helicopter Litigation
	HIE is the defendant in a lawsuit styled State of Hawaii Department of Transportation Airports Division et al. v. Tesoro Hawaii, Civil No. 09-2253-09 JHC. In this matter, the insurance company for the State of Hawaii is seeking reimbursement of the attorney’s fees and costs incurred by outside council to defend against Tesoro Hawaii’s third-party complaints for contribution in three previously-settled underlying litigation matters. The underlying litigation was filed by three helicopter tour operators flying on the Island of Kauau. The helicopter tour operators allege bad jet fuel caused the formation of coking deposits in their engines which resulted in millions of dollars of repair costs and lost income. There were no in-flight issues.
	Tesoro Hawaii filed third-party complaints against the State of Hawaii in each of the three underlying lawsuits alleging that any fuel issues arose from improper design and maintenance of the underground pipeline and dispensers owned and maintained by the State of Hawaii. There is a companion lawsuit by the State of Hawaii and its insurance company against Tesoro Hawaii’s former liability insurer on the same issues.
	We do not believe that any loss relating to this litigation is probable. However, should any loss become probable before the end of the measurement period, such loss would be reflected as a purchase price adjustment relating to the HIE Acquisition.
	Recovery Trusts
	We emerged from the reorganization of Delta Petroleum on August 31, 2012 (the "Emergence Date") when the plan of reorganization (the "Plan") was consummated. On the Emergence Date, we formed the Delta Petroleum General Recovery Trust (the “General Trust”). The General Trust was formed to pursue certain litigation against third-parties, including preference actions, fraudulent transfer and conveyance actions, rights of setoff and other claims, or causes of action under the U.S. Bankruptcy Code, and other claims and potential claims that the Debtors hold against third parties.
	We are the beneficiary of the General Trust, subject to the terms of the respective trust agreement and the Plan. Since the Emergence Date, the General Trust has filed various claims and causes of action against third parties before the Bankruptcy Court, which actions are ongoing. Upon liquidation of the various claims and causes of action held by the General Trust, the proceeds, less certain administrative reserves and expenses, will be transferred to us. It is unknown at this time what proceeds, if any, we will realize from the General Trust’s litigation efforts.
	Shares Reserved for Unsecured Claims
	The Plan provides that certain allowed general unsecured claims be paid with shares of our common stock. On December 31, 2013, 28 claims totaling approximately $40.2 million remained outstanding.  No claims were settled during the three months ended March 31, 2014.
	Please read Note 15—Subsequent Events for discussion of settlements entered into after March 31, 2014.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Stockholders' Equity	'
	Stockholders' Equity
	Incentive Plan
	During the three months ended March 31, 2014, approximately 38 thousand shares of restricted stock were granted to certain employees. Most shares of restricted stock granted to employees vests on a pro-rata basis over five years. For the three months ended March 31, 2014, the following activity occurred under our 2012 Long Term Incentive Plan (in thousands, except per share data):
		Shares	Weighted-
			Average
			Grant Date Fair
			Value Per Share
	Non-vested balance, beginning of period	524	$	16.29
	Granted	38	21.25
	Vested	—	—
	Forfeited	—	—
	Non-vested balance, end of period	562	$	16.63
	For the three months ended March 31, 2014 and 2013, we recognized compensation costs of approximately $587 thousand and $140 thousand, respectively, related to restricted stock awards. As of March 31, 2014, there were approximately $8.2 million of unrecognized compensation costs related to restricted stock awards, which are expected to be recognized on a straight-line basis over a weighted average period of 4.09 years.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future results of operations, and tax planning strategies in making this assessment. Based upon the level of historical taxable income, significant book losses during the current and prior periods, and projections for future results of operations over the periods in which the deferred tax assets are deductible, among other factors, management continues to conclude that we did not meet the “more likely than not” requirement in order to recognize deferred tax assets and a valuation allowance has been recorded for the full amount of our net deferred tax assets at March 31, 2014.
	During the three month period ended March 31, 2014, no adjustments were recognized for uncertain tax positions.
	Our net taxable income must be apportioned to various states based upon the income tax laws of the states in which we derive our revenue.  Our net operating loss ("NOL") carry forwards will not always be available to offset taxable income apportioned to the various states.  The states from which our commodity marketing and logistics segment’s revenues and HIE’s revenues are derived are not the same states in which our NOLs were incurred; therefore we expect to incur state tax liabilities on the net income of our commodity marketing and logistics segment’s operations and HIE’s operations.  State income tax expense of approximately $35 thousand and $650 thousand was recognized for the three months ended March 31, 2014 and 2013, respectively.
	We will continue to assess the realizability of our deferred tax assets based on consideration of actual and projected operating results and tax planning strategies. Should actual operating results improve, the amount of the deferred tax asset considered more likely than not to be realizable could be increased.

Loss_Per_Share

Loss Per Share	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Loss per Share	'
	Loss per Share
	Basic loss per share is computed by dividing net loss by the sum of the weighted average number of common shares outstanding, and the weighted average number of shares issuable under the Warrants, representing 790,683 shares and 959,213 shares for the three months ended March 31, 2014 and 2013, respectively (see Note 8—Fair Value Measurements). The warrants are included in the calculation of basic EPS because they are issuable for minimal consideration. Non-vested restricted stock is excluded from the computation as these shares are not considered earned until vesting. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Net loss attributable to common stockholders	$	(14,568	)	$	(4,816	)
	Basic weighted-average common stock outstanding	30,385			16,020
	Add: dilutive effects of common stock equivalents1	—			—
	Diluted weighted-average common stock outstanding	30,385			16,020
	Basic loss per common share1	$	(0.48	)	$	(0.30	)
	Diluted loss per common share1	$	(0.48	)	$	(0.30	)
	(1) Entities with a net loss from continuing operations are prohibited from including potential common shares in the computation of diluted per share amounts. We have utilized the basic shares outstanding amount to calculate both basic and diluted loss per share.
	As of March 31, 2014, our weighted average potentially dilutive securities excluded from the calculation of diluted shares outstanding consisted of 584 thousand shares of non-vested restricted stock. There were no potentially dilutive securities outstanding at March 31, 2013.

Segment_Information

Segment Information	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	Segment Information
	We have three business segments: (i) Refining, Distribution and Marketing, (ii) Natural Gas and Oil Operations and (iii) Commodity Marketing and Logistics. Corporate and Other includes trust litigation and settlements and other administrative costs. Summarized financial information concerning reportable segments consists of the following (in thousands):
	For the three months ended March 31, 2014	Refining, Distribution and Marketing			Natural Gas and Oil Operations			Commodity Marketing and Logistics		Corporate and Other			Total
	Revenues	$	721,874		$	1,577		$	19,795	$	—		$	743,246
	Costs of revenue	694,884			35			18,165		—			713,084
	Operating expense, excluding DD&A	33,094			—			—		—			33,094
	Lease operating expenses	—			1,024			—		—			1,024
	Depreciation, depletion, and amortization	2,258			270			506		27			3,061
	General and administrative expense	978			—			898		3,058			4,934
	Acquisition and integration costs	2,500			—			—		351			2,851
	Operating (loss) income	(11,840		)	248			226		(3,436		)	(14,802		)
	Interest expense and financing costs, net												(3,507		)
	Other income (expense), net												(45		)
	Change in value of common stock warrants												1,577
	Change in value of contingent consideration												2,465
	Loss from Piceance Energy, LLC												(221		)
	Loss before income taxes												(14,533		)
	Income tax expense												(35		)
	Net loss												$	(14,568	)
	Capital expenditures	$	1,839		$	72		$	107	$	—		$	2,018
	For the three months ended March 31, 2013	Refining, Distribution and Marketing			Natural Gas and Oil Operations			Commodity Marketing and Logistics		Corporate and Other			Total
	Revenues	$	—		$	1,560		$	63,326	$	—		$	64,886
	Costs of revenue	—			—			53,380		—			53,380
	Lease operating expense	—			1,238			—		—			1,238
	Depreciation, depletion, and amortization	—			269			498		—			767
	General and administrative expense	—			83			3,285		3,257			6,625
	Acquisition and integration costs	—			—			—		275			275
	Operating income (loss)	—			(30		)	6,163		(3,532		)	2,601
	Interest expense and financing costs, net												(3,136		)
	Other income (expense), net												729
	Change in value of common stock warrants												(2,000		)
	Loss from Piceance Energy, LLC												(2,360		)
	Loss before income taxes												(4,166		)
	Income tax expense												(650		)
	Net loss												$	(4,816	)
	Capital expenditures	$	—		$	228		$	—	$	—		$	228

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Party Transactions
	Certain of our stockholders who were lenders under our current and former Tranche B Loan received Warrants exercisable for shares of common stock in connection with such loan.
	On September 17, 2013, we entered into letter agreements (the “Services Agreements”) with Equity Group Investments (“EGI”), an affiliate of Zell Credit Opportunities Fund, LP ("ZCOF"), and Whitebox Advisors, LLC ("Whitebox") each of which own 10% or more of our common stock directly or through affiliates.  Pursuant to the Services Agreements, EGI and Whitebox agreed to provide us with ongoing strategic, advisory and consulting services that may include (i) advice on financing structures and our relationship with lenders and bankers, (ii) advice regarding public and private offerings of debt and equity securities, (iii) advice regarding asset dispositions, acquisitions or other asset management strategies, (iv) advice regarding potential business acquisitions, dispositions or combinations involving us or our affiliates, or (v) such other advice directly related or ancillary to the above strategic, advisory and consulting services as may be reasonably requested by us.
	EGI and Whitebox will not receive a fee for the provision of the strategic, advisory or consulting services set forth in the Services Agreements, but may be periodically reimbursed by us, upon request, for (i) travel and out of pocket expenses, provided that in the event that such expenses exceed $50 thousand in the aggregate with respect to any single proposed matter, EGI or Whitebox, as applicable, will obtain our consent prior to incurring additional costs, and (ii) provided that we provide prior consent to their engagement with respect to any particular proposed matter, all reasonable fees and disbursements of counsel, accountants and other professionals incurred in connection with EGI’s or Whitebox’s, as applicable, services under the Services Agreements.  In consideration of the services provided by EGI and Whitebox under the Services Agreements, we agreed to indemnify each of them for certain losses incurred by them relating to or arising out of the Services Agreements or the services provided thereunder.
	The Services Agreements have a term of one year and will be automatically extended for successive one-year periods unless terminated by either party at least 60 days prior to any extension date. There were no significant costs incurred related to these agreements during the period ended March 31, 2014.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	Settlement of Claim
	In April 2014, the Trustee for the General Trust settled a claim from U.S. Bank for $2.7 million, which we expect will be settled with shares of common stock.
	Agreement and Plan of Merger
	On June 2, 2014, the Company and a wholly-owned indirect subsidiary entered into an agreement and plan of merger (the “Merger Agreement”) with Koko’oha Investments, Inc., a Hawaii corporation (“Koko’oha”), whereby the Company will acquire 100% of Koko’oha for $107 million, less estimated long-term liabilities, plus estimated merchandise and product inventory, subject to other adjustments as set forth in the Merger Agreement. Koko'oha owns 100% of the outstanding membership interests of Mid Pac Petroleum, LLC, a Delaware limited liability company (“Mid Pac”), which is the exclusive licensee of the “76” brand in the State of Hawaii and the owner/operator of several terminals and retail gasoline stations.
	The closing of the Merger Agreement is subject to the expiration or early termination of the waiting period under the Hart-Scott-Rodino Act and certain customary closing conditions, including obtaining necessary third party consents and approvals.
	Debt Financing Commitments
	In connection with the Merger Agreement, the Company executed the 12th Amendment to its Delayed Draw Term Loan Credit Agreement to increase the Tranche B Loan by $13.2 million to fund the deposit due upon signing the Merger Agreement and pay certain other fees and expenses. The amendment also reduces the interest rate on the Tranche B Loan. Additionally, the Company has received binding commitments to further expand the Tranche B Loan to an aggregate Term Loan amount of $50 million and to add a senior bridge facility of up to $75 million. Certain parties to these debt instruments are related parties.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Principles of Consolidation and Basis of Presentation	'
	Principles of Consolidation and Basis of Presentation
	The consolidated financial statements include the accounts of Par Petroleum Corporation and its consolidated subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. We do not have any off-balance sheet financing arrangements (other than operating leases) or any unconsolidated special purpose entities. Certain amounts from prior periods have been reclassified to conform to the current presentation.
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the instructions to interim financial reporting as prescribed by the SEC. The year-end condensed consolidated balance sheet data was derived from audited consolidated financial statements but does not include all disclosures required by accounting principles generally accepted in the United States. The unaudited condensed consolidated financial statements contained in this report include all material adjustments of a normal recurring nature that, in the opinion of management, are necessary for a fair presentation of the results for the interim periods. Operating results for interim periods are not necessarily indicative of the results that may be expected for the complete fiscal year. These interim financial statements should be read together with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K, as amended, for the year ended December 31, 2013.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include fair value of assets and liabilities, natural gas and oil reserves, income taxes and the valuation allowances related to deferred tax assets, derivatives, asset retirement obligations, contingencies and litigation accruals. Actual results could differ from these estimates.

Investments_in_Piceance_Energy1

Investments in Piceance Energy (Tables)	3 Months Ended
	Mar. 31, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Equity Investment Change, Piceance Energy	'
	The change in our investment in Piceance Energy is as follows (in thousands):
		Three Months Ended March 31, 2014
	Beginning balance	$	101,796
	Loss from Piceance Energy	(363		)
	Accretion of basis difference	142
	Ending balance	$	101,575
Summary of Balance Sheet of Equity Investment	'
	Summarized financial information for Piceance Energy is as follows (in thousands):
		31-Mar-14			31-Dec-13
	Current assets	$	6,340		$	5,901
	Non-current assets	451,988			454,402
	Current liabilities	(16,502		)	(13,040		)
	Non-current liabilities	(92,392		)	(96,738		)
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Oil, natural gas and natural gas liquids revenues	$	20,243		$	13,987
	Income (loss) from operations	3,609			(3,504		)
	Net loss	(1,091		)	(7,079		)

Acquisitions_Tables

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2014
Business Combinations [Abstract]	'
Business Acquisition, Pro Forma Information	'
	The unaudited pro forma financial information presented below assumes that the HIE acquisition occurred as of January 1, 2013.
		Three Months Ended
		March 31, 2013
	(in thousands)
	Revenues	$	873,404
	Net loss	$	(6,450	)

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current	'
	Inventories at March 31, 2014 consist of the following (in thousands):
		Titled Inventory		Supply and Exchange Agreements		Total
	Crude oil and feedstocks	$	—	$	159,529	$	159,529
	Refined products and blend stock	82,589		160,576		243,165
	Warehouse stock and other	14,102		—		14,102
	Total	$	96,691	$	320,105	$	416,796
	Inventories at December 31, 2013 consist of the following (in thousands):
		Titled Inventory		Supply and Exchange Agreements		Total
	Crude oil and feedstocks	$	—	$	137,706	$	137,706
	Refined products and blend stock	67,532		161,554		229,086
	Warehouse stock and other	13,831		—		13,831
	Total	$	81,363	$	299,260	$	380,623

Debt_Tables

Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments	'
	Our debt is as follows (in thousands):
		31-Mar-14			31-Dec-13
	Tranche B Loan	$	20,301		$	19,480
	ABL Facility	46,500			51,800
	HIE Retail Credit Agreement	24,700			26,000
	Total debt	91,501			97,280
	Less: current maturities	(2,600		)	(3,250		)
	Long term debt, net of current maturities	$	88,901		$	94,030

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Significant Inputs Used in the Monte Carlo Simulation	'
	Significant inputs used in the Monte Carlo Simulation Analysis include:
		March 31, 2014		December 31, 2013
	Stock price	$19.98		$22.30
	Exercise price	$0.10		$0.10
	Term (years)	8.42		8.67
	Risk-free rate	2.50%		2.78%
	Expected volatility	51.70%		52.90%
Fair Value, by Balance Sheet Grouping	'
	Our assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013 and their placement within our consolidated balance sheet consist of the following (in thousands):
				Fair value as of
		Location on Consolidated Balance Sheet		March 31, 2014				December 31, 2013
				Asset (Liability)
	Common stock warrants	Common stock warrants		$	(15,759	)		$	(17,336	)
	Contingent consideration liability	Contingent consideration liability		(9,515		)		(11,980		)
	Exchange - traded futures	Prepaid and other current assets		149				—
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings	'
	The following table summarizes the pre-tax gains (losses) recognized in net income (loss) resulting from changes in fair value of derivative instruments not designated as hedges charged directly to earnings (in thousands):
		Income Statement Classification		Three Months Ended March 31, 2014				Three Months Ended March 31, 2013
	Common stock warrants	Change in value of common stock warrants		$	1,577			$	(2,000	)
	Contingent consideration liability	Change in value of contingent consideration		2,465				—
	Debt prepayment derivative	Interest expense and financing costs, net		—				(240		)
	Commodities - exchange traded futures	Cost of revenues		—				104
	Commodities - physical forward contracts	Cost of revenues		(516		)		306
Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	Our assets and liabilities measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013 and their level within the fair value hierarchy are as follows (in thousands):
		March 31, 2014
		Fair Value				Level 1				Level 2		Level 3
	Common stock warrants	$	(15,759	)		$	—			$	—	$	(15,759	)
	Contingent consideration liability	(9,515		)		—				—		(9,515		)
	Derivatives - exchange traded futures	149				—				149		—
		$	(25,125	)		$	—			$	149	$	(25,274	)
		31-Dec-13
		Fair Value				Level 1				Level 2		Level 3
	Common stock warrants	$	(17,336	)		$	—			$	—	$	(17,336	)
	Contingent consideration liability	(11,980		)		$	—			—		(11,980		)
		$	(29,316	)		$	—			$	—	$	(29,316	)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	'
	A rollforward of Level 3 instruments measured at fair value on a recurring basis is as follows (in thousands):
		Three Months Ended March 31, 2014				Three Months Ended March 31, 2013
	Balance, at beginning of period	$	(29,316	)		$	(10,945	)
	Total unrealized gain (loss) included in earnings	4,042				(2,240		)
	Balance, at end of period	$	(25,274	)		$	(13,185	)
Fair Value and Carrying Value of Liabilities Measured On Recurring Basis	'
	The carrying value and fair value of our long-term debt and other financial instruments as of March 31, 2014 and December 31, 2013 is as follows (in thousands):
		31-Mar-14
		Carrying Value				Fair Value (1)
	Tranche B Loan	$	20,301			$	18,800
	ABL Facility	46,500				46,500
	HIE Retail Credit Agreement	24,700				24,700
	Common stock warrants	15,759				15,759
	Contingent consideration liability	9,515				9,515
		31-Dec-13
		Carrying Value				Fair Value (1)
	Tranche B Loan	$	19,480			$	18,800
	ABL Facility	51,800				51,800
	HIE Retail Credit Agreement	26,000				26,000
	Common stock warrants	17,336				17,336
	Contingent consideration liability	11,980				11,980
	(1) The fair values of these instruments are considered Level 3 measurements in the fair value hierarchy.

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Schedule of Share-based Compensation Activity	'
	For the three months ended March 31, 2014, the following activity occurred under our 2012 Long Term Incentive Plan (in thousands, except per share data):
		Shares	Weighted-
			Average
			Grant Date Fair
			Value Per Share
	Non-vested balance, beginning of period	524	$	16.29
	Granted	38	21.25
	Vested	—	—
	Forfeited	—	—
	Non-vested balance, end of period	562	$	16.63

Loss_Per_Share_Tables

Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
	he following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Net loss attributable to common stockholders	$	(14,568	)	$	(4,816	)
	Basic weighted-average common stock outstanding	30,385			16,020
	Add: dilutive effects of common stock equivalents1	—			—
	Diluted weighted-average common stock outstanding	30,385			16,020
	Basic loss per common share1	$	(0.48	)	$	(0.30	)
	Diluted loss per common share1	$	(0.48	)	$	(0.30	)
	(1) Entities with a net loss from continuing operations are prohibited from including potential common shares in the computation of diluted per share amounts. We have utilized the basic shares outstanding amount to calculate both basic and diluted loss per share.

Segment_Information_Tables

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Summarized Financial Information by Segment	'
	Summarized financial information concerning reportable segments consists of the following (in thousands):
	For the three months ended March 31, 2014	Refining, Distribution and Marketing			Natural Gas and Oil Operations			Commodity Marketing and Logistics		Corporate and Other			Total
	Revenues	$	721,874		$	1,577		$	19,795	$	—		$	743,246
	Costs of revenue	694,884			35			18,165		—			713,084
	Operating expense, excluding DD&A	33,094			—			—		—			33,094
	Lease operating expenses	—			1,024			—		—			1,024
	Depreciation, depletion, and amortization	2,258			270			506		27			3,061
	General and administrative expense	978			—			898		3,058			4,934
	Acquisition and integration costs	2,500			—			—		351			2,851
	Operating (loss) income	(11,840		)	248			226		(3,436		)	(14,802		)
	Interest expense and financing costs, net												(3,507		)
	Other income (expense), net												(45		)
	Change in value of common stock warrants												1,577
	Change in value of contingent consideration												2,465
	Loss from Piceance Energy, LLC												(221		)
	Loss before income taxes												(14,533		)
	Income tax expense												(35		)
	Net loss												$	(14,568	)
	Capital expenditures	$	1,839		$	72		$	107	$	—		$	2,018
	For the three months ended March 31, 2013	Refining, Distribution and Marketing			Natural Gas and Oil Operations			Commodity Marketing and Logistics		Corporate and Other			Total
	Revenues	$	—		$	1,560		$	63,326	$	—		$	64,886
	Costs of revenue	—			—			53,380		—			53,380
	Lease operating expense	—			1,238			—		—			1,238
	Depreciation, depletion, and amortization	—			269			498		—			767
	General and administrative expense	—			83			3,285		3,257			6,625
	Acquisition and integration costs	—			—			—		275			275
	Operating income (loss)	—			(30		)	6,163		(3,532		)	2,601
	Interest expense and financing costs, net												(3,136		)
	Other income (expense), net												729
	Change in value of common stock warrants												(2,000		)
	Loss from Piceance Energy, LLC												(2,360		)
	Loss before income taxes												(4,166		)
	Income tax expense												(650		)
	Net loss												$	(4,816	)
	Capital expenditures	$	—		$	228		$	—	$	—		$	228

Overview_Details

Overview (Details) (USD $)	0 Months Ended	3 Months Ended			0 Months Ended
	Jan. 23, 2014	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Sep. 25, 2013	Sep. 25, 2013
		segment		Piceance Energy	Hawaii Independent Energy LLC	Maximum
						Hawaii Independent Energy LLC
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'	'	'
Operating segments	'	3	'	'	'	'
Reverse stock split ratio	0.1	'	'	'	'	'
Issued and outstanding common stock, value per share	$0.01	$0.01	$0.01	'	'	'
Business Acquisition [Line Items]	'	'	'	'	'	'
Payments for business acquisition	'	'	'	'	$75,000,000	'
Contingent earnout payments	'	'	'	'	'	$40,000,000
Schedule of Equity Method Investments [Line Items]	'	'	'	'	'	'
Percentage of ownership	'	'	'	33.34%	'	'

Investments_in_Piceance_Energy2

Investments in Piceance Energy (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'	'
Depreciation, depletion, and amortization	$3,061,000	$767,000	'
Unrealized losses on derivative instruments	-149,000	240,000	'
Amortization of lack of control and marketability discounts, term	'15 years	'	'
Piceance Energy	'	'	'
Schedule of Equity Method Investments [Line Items]	'	'	'
Percentage of ownership	33.34%	'	'
Revolving credit facility	400,000,000	'	'
Current borrowing capacity	120,000,000	'	'
Balance outstanding	87,000,000	'	'
Depreciation, depletion, and amortization	6,700,000	6,400,000	'
Unrealized losses on derivative instruments	1,800,000	3,200,000	'
Difference between carrying amount and underlying net assets	$14,900,000	'	$15,100,000

Investments_in_Piceance_Energy3

Investments in Piceance Energy: Equity Investment Change, Piceance Energy (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'
Loss from Piceance Energy	($221)	($2,360)
Piceance Energy	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Beginning balance	101,796	'
Loss from Piceance Energy	-363	'
Accretion of basis difference	142	'
Ending balance	$101,575	'

Investments_in_Piceance_Energy4

Investments in Piceance Energy: Summary of Balance Sheet of Equity Investment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Equity Method Investments [Line Items]	'	'
Current assets	$543,434	$544,501
Current liabilities	-473,629	-453,388
Piceance Energy	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Current assets	6,340	5,901
Non-current assets	451,988	454,402
Current liabilities	-16,502	-13,040
Non-current liabilities	($92,392)	($96,738)

Investments_in_Piceance_Energy5

Investments in Piceance Energy: Summary of Income Statement of Equity Investment (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Schedule of Equity Method Investments [Line Items]	'	'
Oil, natural gas and natural gas liquids revenues	$1,577	$1,560
Income (loss) from operations	-14,802	2,601
Net loss	-14,568	-4,816
Piceance Energy	'	'
Schedule of Equity Method Investments [Line Items]	'	'
Oil, natural gas and natural gas liquids revenues	20,243	13,987
Income (loss) from operations	3,609	-3,504
Net loss	($1,091)	($7,079)

Acquisitions_Details

Acquisitions (Details) (Hawaii Independent Energy LLC, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Hawaii Independent Energy LLC	'
Business Acquisition [Line Items]	'
Revenues	$873,404
Net loss	($6,450)

Inventories_Schedule_of_Invent

Inventories: Schedule of Inventory (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Crude oil and feedstocks	$159,529	$137,706
Refined products and blend stock	243,165	229,086
Warehouse stock and other	14,102	13,831
Total inventory	416,796	380,623
Titled Inventory	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	0	0
Refined products and blend stock	82,589	67,532
Warehouse stock and other	14,102	13,831
Total inventory	96,691	81,363
Supply and Exchange Agreements	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	159,529	137,706
Refined products and blend stock	160,576	161,554
Warehouse stock and other	0	0
Total inventory	$320,105	$299,260

Supply_and_Exchange_Agreements1

Supply and Exchange Agreements (Details) (USD $)	0 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Sep. 25, 2013	Mar. 31, 2014
	renewal_option	Supply and Exchange Agreements
Other Commitments [Line Items]	'	'
Initial term of supply and exchange agreement	'3 years	'
Amount of supply and exchange agreement renewal options	2	'
Term for supply and exchange agreements renewals	'1 year	'
Handling fees	'	$3.50
Interest expense and financing costs, net	'	$1.40

Schedule_of_Longterm_Debt_Inst

Schedule of Long-term Debt Instruments (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Total debt	$91,501,000	$97,280,000
Less: current maturities	-2,600,000	-3,250,000
Long – term debt, net of current maturities	88,901,000	94,030,000
Tranche B	'	'
Debt Instrument [Line Items]	'	'
Total debt	20,301,000	19,480,000
ABL Facility	'	'
Debt Instrument [Line Items]	'	'
Total debt	46,500,000	51,800,000
Outstanding letters of credit	3,900,000	'
HIE Retail Credit Agreement	'	'
Debt Instrument [Line Items]	'	'
Total debt	24,700,000	26,000,000
Texadian Uncommitted Credit Agreement	'	'
Debt Instrument [Line Items]	'	'
Outstanding letters of credit	$31,500,000	'

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'	'
Estimated fair value of warrant per share	$19.93	$21.64
Fair Value, Inputs, Level 3	'	'
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]	'	'
Stock price	$19.98	$22.30
Exercise price	$0.10	$0.10
Term (years)	'8 years 5 months 1 day	'8 years 8 months 1 day
Risk-free rate	2.50%	2.78%
Expected volatility	51.70%	52.90%

Fair_Value_Measurements_Balanc

Fair Value Measurements: Balance Sheet Locations (Details) (Recurring, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Common stock warrants	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value of liabilities	($15,759)	($17,336)
Contingent consideration liability	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value of liabilities	-9,515	-11,980
Prepaid and other current assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value of derivative assets	$149	$0

Fair_Value_Measurements_Pretax

Fair Value Measurements: Pretax Effect from Changes in Fair Value of Liabilities (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Change in value of common stock warrants	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Pre-tax effect resulting from changes in fair value	$1,577,000	($2,000,000)
Change in value of contingent consideration	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Pre-tax effect resulting from changes in fair value	2,465,000	0
Interest expense and financing costs, net | Debt prepayment derivative	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Pre-tax effect resulting from changes in fair value	0	-240,000
Cost of revenues | Commodities - exchange traded futures	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Pre-tax effect resulting from changes in fair value of derivatives	0	104,000
Cost of revenues | Commodities - physical forward contracts	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Pre-tax effect resulting from changes in fair value of derivatives	($516,000)	$306,000

Fair_Value_Measurements_Fair_V

Fair Value Measurements: Fair Value, Liabilities Measured on Recurring Basis (Details) (Recurring, USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of assets (liabilities), net	($25,125)	($29,316)
Common stock warrants	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	-15,759	-17,336
Contingent consideration liability	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	-9,515	-11,980
Derivatives - exchange traded futures	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of derivative assets	149	'
Fair Value, Inputs, Level 1	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of assets (liabilities), net	0	0
Fair Value, Inputs, Level 1 | Common stock warrants	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	0	0
Fair Value, Inputs, Level 1 | Contingent consideration liability	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	0	0
Fair Value, Inputs, Level 1 | Derivatives - exchange traded futures	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of derivative assets	0	'
Fair Value, Inputs, Level 2	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of assets (liabilities), net	149	0
Fair Value, Inputs, Level 2 | Common stock warrants	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	0	0
Fair Value, Inputs, Level 2 | Contingent consideration liability	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	0	0
Fair Value, Inputs, Level 2 | Derivatives - exchange traded futures	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of derivative assets	149	'
Fair Value, Inputs, Level 3	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of assets (liabilities), net	-25,274	-29,316
Fair Value, Inputs, Level 3 | Common stock warrants	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	-15,759	-17,336
Fair Value, Inputs, Level 3 | Contingent consideration liability	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of liabilities	-9,515	-11,980
Fair Value, Inputs, Level 3 | Derivatives - exchange traded futures	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Fair value of derivative assets	$0	'

Fair_Value_Measurements_Level_

Fair Value Measurements: Level 3 Roll Forward (Details) (Fair Value, Inputs, Level 3, USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Fair Value, Inputs, Level 3	'	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]	'	'
Balance, at beginning of period	($29,316,000)	($10,945,000)
Total unrealized gain (loss) included in earnings	4,042,000	-2,240,000
Balance, at end of period	($25,274,000)	($13,185,000)

Fair_Value_Measurements_Carryi

Fair Value Measurements: Carrying Value and Fair Value (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Reported Value Measurement	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Common stock warrants	$15,759	$17,336
Contingent consideration liability	9,515	11,980
Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Common stock warrants	15,759	17,336
Contingent consideration liability	9,515	11,980
Tranche B | Reported Value Measurement	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	20,301	19,480
Tranche B | Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	18,800	18,800
ABL Facility | Reported Value Measurement	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	46,500	51,800
ABL Facility | Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	46,500	51,800
Retail Credit Agreement | Reported Value Measurement	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	24,700	26,000
Retail Credit Agreement | Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Long-term debt	$24,700	$26,000

Fair_Value_Measurements_Narrat

Fair Value Measurements (Narratives) (Details) (USD $)	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified		Tranche B	Tranche B
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Fair value of the embedded derivative	$285	'	'
Expected current yield	'	5.72%	5.72%

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014
	claim	Hawaii Independent Energy LLC	Helicopter Litigation
			claim
Loss Contingencies [Line Items]	'	'	'
Environment Agreement, cap of Tesoro’s indemnification obligations	'	$15,000,000	'
Number of previously-settled underlying litigation matters	'	'	3
Number of outstanding claim	28	'	'
Bankruptcy Claims Amount Of Claims To Be Settled	$40,200,000	'	'

Stockholders_Equity_Details

Stockholders' Equity (Details) (Restricted Stock, USD $)	3 Months Ended
Share data in Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Restricted stock granted	38	'
Recognized compensation cost	$587,000	$140,000
Unrecognized compensation costs	$8,200,000	'
Weighted average period of remaining amortization of unrecognized compensation	'4 years 1 month 2 days	'
Employee	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share based compensation vesting period	'5 years	'

Stockholders_Equity_Schedule_o

Stockholders' Equity: Schedule of Share-based Compensation, Activity (Details) (Restricted Stock, USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014
Restricted Stock	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'
Non vested balance, beginning of period	524
Granted	38
Vested	0
Forfeited	0
Non vested balance, end of period	562
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]	'
Non vested balance, Weighted Average Grant Date Fair Value, beginning of period (in dollar per share)	$16.29
Weighted Average Grant Date Fair Value, Granted (in dollar per share)	$21.25
Weighted Average Grant Date Fair Value, Vested (in dollar per share)	$0
Weighted Average Grant Date Fair Value, Forfeited (in dollar per share)	$0
Non vested, Weighted Average Grant Date Fair Value, end of period (in dollar per share)	$16.63

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
State income tax expense	$35	$650

Loss_Per_Share_Details

Loss Per Share (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Weighted average number of shares issuable under Warrants	790,683	959,213
Non-vested Restricted Stock	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Weighted average potentially dilutive securities excluded from the calculation of diluted shares outstanding	584,000	0

Loss_Per_Share_Schedule_of_Ear

Loss Per Share: Schedule of Earnings Per Share, Basic and Diluted (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Net loss attributable to common stockholders	($14,568)	($4,816)
Basic weighted-average common stock outstanding	30,385	16,020
Add: dilutive effects of common stock equivalents	$0	$0
Diluted weighted-average common stock outstanding	30,385	16,020
Basic loss per common share	($0.48)	($0.30)
Diluted loss per common share	($0.48)	($0.30)

Segment_Information_Schedule_o

Segment Information: Schedule of Segment Reporting Information, by Segment (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]	'	'
Revenues	$743,246	$64,886
Cost of revenues	713,084	53,380
Operating expense, excluding depreciation, depletion and amortization expense	33,094	0
Lease operating expense	1,024	1,238
Depreciation, depletion, and amortization	3,061	767
General and administrative expense	4,934	6,625
Acquisition and integration costs	2,851	275
Operating (loss) income	-14,802	2,601
Interest expense and financing costs, net	-3,507	-3,136
Other income (expense), net	-45	729
Change in value of common stock warrants	1,577	-2,000
Change in value of contingent consideration	2,465	0
Loss from Piceance Energy, LLC	-221	-2,360
Loss before income taxes	-14,533	-4,166
Income tax expense	-35	-650
Net loss	-14,568	-4,816
Capital additions from acquisitions	2,018	228
Refining, Distribution and Marketing	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	721,874	0
Cost of revenues	694,884	0
Operating expense, excluding depreciation, depletion and amortization expense	33,094	'
Lease operating expense	0	0
Depreciation, depletion, and amortization	2,258	0
General and administrative expense	978	0
Acquisition and integration costs	2,500	0
Operating (loss) income	-11,840	0
Capital additions from acquisitions	1,839	0
Natural Gas and Oil Operations	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	1,577	1,560
Cost of revenues	35	0
Operating expense, excluding depreciation, depletion and amortization expense	0	'
Lease operating expense	1,024	1,238
Depreciation, depletion, and amortization	270	269
General and administrative expense	0	83
Acquisition and integration costs	0	0
Operating (loss) income	248	-30
Capital additions from acquisitions	72	228
Commodity Marketing and Logistics	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	19,795	63,326
Cost of revenues	18,165	53,380
Operating expense, excluding depreciation, depletion and amortization expense	0	'
Lease operating expense	0	0
Depreciation, depletion, and amortization	506	498
General and administrative expense	898	3,285
Acquisition and integration costs	0	0
Operating (loss) income	226	6,163
Capital additions from acquisitions	107	0
Corporate and Other	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	0	0
Cost of revenues	0	0
Operating expense, excluding depreciation, depletion and amortization expense	0	'
Lease operating expense	0	0
Depreciation, depletion, and amortization	27	0
General and administrative expense	3,058	3,257
Acquisition and integration costs	351	275
Operating (loss) income	-3,436	-3,532
Capital additions from acquisitions	$0	$0

Related_Party_Transactions_Det

Related Party Transactions (Details) (Investor, USD $)	0 Months Ended	3 Months Ended
	Sep. 17, 2013	Mar. 31, 2014
Investor	'	'
Related Party Transaction [Line Items]	'	'
Travel and out of pocket expenses	'	$50,000
Initial term of Services Agreements	'1 year	'
Term for Services Agreements renewals	'1 year	'
Services Agreements termination, minimum notification period	'60 days	'

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent Event, USD $)	1 Months Ended	0 Months Ended		0 Months Ended		0 Months Ended
	Apr. 30, 2014	Jun. 02, 2014	Jun. 02, 2014	Jun. 02, 2014	Jun. 02, 2014	Jun. 02, 2014
		Koko' oha Investments, Inc.	Tranche B	Tranche B	Bridge Loan	Koko' oha Investments, Inc.
				Koko' oha Investments, Inc.		Mid Pac Petroleum, LLC
Subsequent Event [Line Items]	'	'	'	'	'	'
Amount of claim settled	$2,700,000	'	'	'	'	'
Expected acquisition percentage of Koko' oha Investments, Inc.	'	100.00%	'	'	'	'
Expected purchase price	'	107,000,000	'	'	'	'
Acquiree's ownership percentage of Mid Pac Petroleum	'	'	'	'	'	100.00%
Loan increase	'	'	'	13,200,000	'	'
Expanded Tranche B Loan aggregate amount	'	'	50,000,000	'	'	'
Senior bridge facility	'	'	'	'	$75,000,000	'