Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of lives used in computing depreciation for depreciable assets

The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 30

A summary of costs for property, plant, and equipment is as follows:



	December 31,
	2015		2014
	(in millions)
Land and improvements	$	38.6	$	37.4
Buildings	53.6		50.4
Machinery and equipment	2,723.0		2,581.2
Automotive equipment	24.8		22.1
Furniture and fixtures	21.3		19.0
Leasehold improvements	3.6		3.4
Aircraft	3.6		3.7
Railcars	16.3		14.5
Construction in progress	122.3		71.5
	3,007.1		2,803.2
Accumulated depreciation	1,040.0		887.2
	$	1,967.1	$	1,916.0

Schedule of planned major maintenance activity

For the years ended December 31, 2015 and 2014, the Company's petroleum and nitrogen fertilizer segments incurred the following major scheduled turnaround expenses. No major scheduled turnaround expenses were incurred for the year ended December 31, 2013.



	For the Year Ended December 31,
	2015		2014
	(in millions)
Petroleum segment
Coffeyville refinery(1)	$	102.2	$	5.5
Wynnewood refinery(2)	—		1.3

Nitrogen Fertilizer segment
Nitrogen Fertilizer plant(3)	7.0		—
Total Major Scheduled Turnaround Expenses	$	109.2	$	6.8

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(1)

The Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015. The second phase is scheduled to begin in late February 2016. During the outage at the Coffeyville refinery as discussed in Note 7 ("Insurance Claims"), the Refining Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred turnaround expenses for the year ended December 31, 2014.


(2)	During the fluid catalytic cracking unit ("FCCU") outage at the Wynnewood refinery, the Refining Partnership accelerated certain planned turnaround activities previously scheduled for 2016 and incurred turnaround expenses for the year ended December 31, 2014. The next turnaround for the Wynnewood refinery is scheduled to occur in the spring of 2017.


(3)	The Nitrogen Fertilizer Partnership underwent a full facility turnaround in the third quarter of 2015. The Nitrogen Fertilizer Partnership is planning to undergo the next scheduled full facility turnaround in the second half of 2017.