Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

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

roperty, plant, and equipment consisted of the following:



	December 31,
	2016		2015
	(in millions)
Land and improvements	$	46.5	$	38.6
Buildings	64.8		53.6
Machinery and equipment	3,656.5		2,723.0
Automotive equipment	24.7		24.8
Furniture and fixtures	28.9		21.3
Leasehold improvements	3.6		3.6
Aircraft	3.6		3.6
Railcars	16.8		16.3
Construction in progress	54.2		122.3
	3,899.6		3,007.1
Accumulated depreciation	1,227.5		1,040.0
Total Property, Plant and Equipment, net	$	2,672.1	$	1,967.1

Schedule of planned major maintenance activity

For the years ended December 31, 2016, 2015 and 2014, the Company's petroleum and nitrogen fertilizer segments incurred the following major scheduled turnaround expenses.



	For the Year Ended December 31,
	2016		2015		2014
	(in millions)
Petroleum segment
Coffeyville refinery(1)	$	31.5	$	102.2	$	5.5
Wynnewood refinery(2)	—		—		1.3

Nitrogen Fertilizer segment
Nitrogen Fertilizer plants(3)	6.6		7.0		—
Total Major Scheduled Turnaround Expenses	$	38.1	$	109.2	$	6.8

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(1)

The Coffeyville refinery completed the first phase of its most recent major scheduled turnaround in mid-November 2015. The second phase of the Coffeyville turnaround was completed during the first quarter of 2016. During the outage at the Coffeyville refinery as discussed in Note 8 ("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 will be performed as a two-phase turnaround. The first phase is scheduled to begin in the second half of 2017, with the second phase to begin in the second half of 2018. Additionally, certain planned turnaround activities will be accelerated in the first quarter of 2017 on the hydrocracker unit for a catalyst change-out.


(3)	The Nitrogen Fertilizer Partnership underwent a full facility turnaround at the Coffeyville fertilizer facility in the third quarter of 2015.