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Cost Classifications
3 Months Ended
Mar. 31, 2017
Costs and Expenses [Abstract]  
Cost Classifications
(7) Cost Classifications

Cost of materials and other includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, pet coke expenses, renewable identification numbers ("RINs") expenses and freight and distribution expenses.

Direct operating expenses (exclusive of depreciation and amortization) include 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, 2017 and 2016, direct operating expenses exclude depreciation and amortization of approximately $48.6 million and $37.9 million, respectively.

Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of expenses for legal, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative offices in Texas and Kansas. For the three months ended March 31, 2017 and 2016, selling, general and administrative expenses exclude depreciation and amortization of approximately $2.5 million and $2.1 million, respectively.