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Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2022
Other Comprehensive Income (Loss), before Tax [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The components and allocated tax effects of other comprehensive income (loss) are as follows:
|  | Before-Tax |  | Tax Expense (Benefit) |  | After-Tax
|  | (In thousands)
Year Ended December 31, 2022 |  |  |  |  |  |
Net change in foreign currency translation adjustment |  | $ | (32,383) |  |  | $ | (6,817) |  |  | $ | (25,566) |
Net unrealized gain on hedging instruments |  | 326 |  |  | 67 |  |  | 259 |
Net change in pension and other post-retirement benefit obligations |  | 789 |  |  | 166 |  |  | 623 |
Other comprehensive loss attributable to HF Sinclair stockholders |  | $ | (31,268) |  |  | $ | (6,584) |  |  | $ | (24,684) |
Year Ended December 31, 2021 |  |  |  |  |  |
Net change in foreign currency translation adjustment |  | $ | (13,336) |  |  | $ | (2,793) |  |  | $ | (10,543) |
Net unrealized gain on hedging instruments |  | 31 |  |  | 8 |  |  | 23 |
Net change in pension and other post-retirement benefit obligations |  | (457) |  |  | (186) |  |  | (271) |
Other comprehensive loss attributable to HF Sinclair stockholders |  | $ | (13,762) |  |  | $ | (2,971) |  |  | $ | (10,791) |
Year Ended December 31, 2020 |  |  |  |  |  |
Net change in foreign currency translation adjustment |  | $ | 6,226 |  |  | $ | 1,357 |  |  | $ | 4,869 |
Net unrealized loss on hedging instruments |  | (4,871) |  |  | (1,228) |  |  | (3,643) |
Net change in pension and other post-retirement benefit obligations |  | (3,461) |  |  | (923) |  |  | (2,538) |
Other comprehensive loss attributable to HF Sinclair stockholders |  | $ | (2,106) |  |  | $ | (794) |  |  | $ | (1,312) |
The following table presents the statement of operations line item effects for reclassifications out of accumulated other comprehensive income (“AOCI”):
AOCI Component |  | Gain (Loss) Reclassified From AOCI |  | Statement of Operations Line Item
|  | Years Ended December 31, |  |
|  | 2022 |  | 2021 |  | 2020 |  |
|  | (In thousands) |  |
Hedging instruments: |  |  |  |  |  |  |  |
Commodity price swaps |  | $ | (5,288) |  |  | $ | (19,239) |  |  | $ | (5,168) |  |  | Sales and other revenues
|  | — |  |  | — |  |  | 4,281 |  |  | Cost of products sold
|  | — |  |  | 1,660 |  |  | (1,717) |  |  | Operating expenses
|  | (5,288) |  |  | (17,579) |  |  | (2,604) |  |  |
|  | (1,282) |  |  | (4,430) |  |  | (664) |  |  | Income tax benefit
|  | (4,006) |  |  | (13,149) |  |  | (1,940) |  |  | Net of tax
Other post-retirement benefit obligations: |  |  |  |  |  |  |  |
Pension obligations |  | 208 |  |  | 407 |  |  | 422 |  |  | Other, net
|  | 50 |  |  | 103 |  |  | 108 |  |  | Income tax expense
|  | 158 |  |  | 304 |  |  | 314 |  |  | Net of tax
Post-retirement healthcare obligations |  | 3,440 |  |  | 3,328 |  |  | 3,564 |  |  | Other, net
|  | 834 |  |  | 839 |  |  | 909 |  |  | Income tax expense
|  | 2,606 |  |  | 2,489 |  |  | 2,655 |  |  | Net of tax
Retirement restoration plan |  | (39) |  |  | (39) |  |  | (22) |  |  | Other, net
|  | (9) |  |  | (10) |  |  | (6) |  |  | Income tax benefit
|  | (30) |  |  | (29) |  |  | (16) |  |  | Net of tax
Total reclassifications for the period |  | $ | (1,272) |  |  | $ | (10,385) |  |  | $ | 1,013 |  |  |
Accumulated other comprehensive income (loss) in the equity section of our consolidated balance sheets includes:
|  | Years Ended December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Foreign currency translation adjustment |  | $ | (33,427) |  |  | $ | (7,861) |
Unrealized gain (loss) on pension obligations |  | (2,661) |  |  | 1,449 |
Unrealized gain on post-retirement benefit obligations |  | 14,075 |  |  | 9,342 |
Unrealized loss on hedging instruments |  | — |  |  | (259) |
Accumulated other comprehensive income (loss) |  | $ | (22,013) |  |  | $ | 2,671 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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