Cost Classifications	3 Months Ended
Mar. 31, 2015
Costs and Expenses [Abstract]
Cost Classifications	(6) Cost Classifications Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, pet coke expense, renewable identification numbers ("RINs") expense and freight and distribution expenses. For the three months ended March 31, 2015 and 2014, cost of product sold excludes depreciation and amortization of approximately $1.8 million and $1.4 million, respectively. Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs, as well as chemicals and catalysts and other direct operating expenses. For the three months ended March 31, 2015 and 2014, direct operating expenses exclude depreciation and amortization of approximately $38.5 million and $34.5 million, respectively. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative office in Texas and the administrative office in Kansas. For the three months ended March 31, 2015 and 2014, selling, general and administrative expense excludes depreciation and amortization of approximately $1.7 million and $1.4 million, respectively.

(6) Cost Classifications

Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, pet coke expense, renewable identification numbers ("RINs") expense and freight and distribution expenses. For the three months ended March 31, 2015 and 2014, cost of product sold excludes depreciation and amortization of approximately $1.8 million and $1.4 million, respectively.

Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs, as well as chemicals and catalysts and other direct operating expenses. For the three months ended March 31, 2015 and 2014, direct operating expenses exclude depreciation and amortization of approximately $38.5 million and $34.5 million, respectively.

Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative office in Texas and the administrative office in Kansas. For the three months ended March 31, 2015 and 2014, selling, general and administrative expense excludes depreciation and amortization of approximately $1.7 million and $1.4 million, respectively.