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Discontinued operations (Tables)
 9 Months Ended
Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]  
Disposal groups, including discontinued operations
The carrying amounts of the major classes of assets and liabilities that are classified as held for sale related to the operations of and activity associated with Dakota Prairie Refining on the Company's Consolidated Balance Sheets were as follows:
 
September 30, 2016

September 30, 2015

 
December 31, 2015

 
 
(In thousands)
 
Assets
 
 
 
 
 
Current assets:
 
 
 
 
 
Cash and cash equivalents
$
—

$
564

 
$
688

 
Receivables, net
13

14,648

 
7,693

 
Inventories
—

12,354

 
13,176

 
Deferred income taxes
—

116

(a)
—

 
Income taxes receivable
32,388

—

 
2,495

 
Prepayments and other current assets
7,741

7,125

 
6,214

 
Total current assets held for sale
40,142

34,807

 
30,266

 
Noncurrent assets:
 
 
 
 
 
Net property, plant and equipment
—

415,817

 
412,717

 
Deferred income taxes
2,984

—

 
—

 
Other
—

5,052

 
9,627

 
Total noncurrent assets held for sale
2,984

420,869

 
422,344

 
Total assets held for sale
$
43,126

$
455,676

 
$
452,610

 
Liabilities
 
 
 
 
 
Current liabilities:
 
 
 
 
 
Short-term borrowings
$
—

$
29,500

 
$
45,500

 
Long-term debt due within one year
—

4,125

 
5,250

 
Accounts payable
7,063

21,472

 
24,468

 
Taxes payable
—

7,470

 
1,391

 
Deferred income taxes
—

—

 
272

 
Accrued compensation
—

1,059

 
938

 
Other accrued liabilities
7,743

1,217

 
4,953

 
Total current liabilities held for sale
14,806

64,843

 
82,772

 
Noncurrent liabilities:
 
 
 
 
 
Long-term debt
—

64,875

 
63,750

 
Deferred income taxes
—

11,632

(b)
23,569

(b)
Total noncurrent liabilities held for sale
—

76,507

 
87,319

 
Total liabilities held for sale
$
14,806

$
141,350

 
$
170,091

 
(a)
On the Company's Consolidated Balance Sheet, this amount was reclassified to a current deferred income tax liability and is reflected in
current liabilities held for sale.
(b)
On the Company's Consolidated Balance Sheets, these amounts were reclassified to noncurrent deferred income tax assets and are
reflected in noncurrent assets held for sale.
 

The carrying amounts of the major classes of assets and liabilities that are classified as held for sale related to the operations of Fidelity on the Company's Consolidated Balance Sheets were as follows:
 
September 30, 2016

September 30, 2015

December 31, 2015

 
(In thousands)
Assets
 
 
 
Current assets:
 
 
 
Receivables, net
$
7,930

$
24,703

$
13,387

Inventories
—

7,034

1,308

Commodity derivative instruments
—

8,633

—

Income taxes receivable
45,294

—

9,665

Prepayments and other current assets
—

42,762

221

Total current assets held for sale
53,224

83,132

24,581

Noncurrent assets:
 
 
 
Investments
—

37

37

Net property, plant and equipment
5,507

1,114,285

793,422

Deferred income taxes
61,347

141,556

127,655

Other
161

162

161

Less allowance for impairment of assets held for sale
938

756,127

754,541

Total noncurrent assets held for sale
66,077

499,913

166,734

Total assets held for sale
$
119,301

$
583,045

$
191,315

Liabilities
 
 
 
Current liabilities:
 
 
 
Accounts payable
$
175

$
32,375

$
25,013

Taxes payable
—

3,769

1,052

Deferred income taxes
4,120

4,955

3,620

Accrued compensation
—

5,982

13,080

Other accrued liabilities
3,084

11,820

4,838

Total current liabilities held for sale
7,379

58,901

47,603

Noncurrent liabilities:
 
 
 
Other
—

31,242

—

Total noncurrent liabilities held for sale
—

31,242

—

Total liabilities held for sale
$
7,379

$
90,143

$
47,603
Reconciliation of major classes of income and expense
The reconciliation of the major classes of income and expense constituting pretax income (loss) from discontinued operations, which includes Dakota Prairie Refining and Fidelity, to the after-tax net loss from discontinued operations on the Company's Consolidated Statements of Income was as follows:
 
Three Months Ended
Nine Months Ended
 
September 30,
September 30,
 
2016

2015

2016

2015

 
(In thousands)
Operating revenues
$
162

$
140,428

$
122,894

$
288,537

Operating expenses
230

478,798

513,756

1,565,579

Operating loss
(68
)
(338,370
)
(390,862
)
(1,277,042
)
Other income
375

298

762

2,758

Interest expense
—

703

1,753

1,221

Income (loss) from discontinued operations before income taxes
307

(338,775
)
(391,853
)
(1,275,505
)
Income taxes
5,707

(115,663
)
(92,315
)
(458,988
)
Loss from discontinued operations
(5,400
)
(223,112
)
(299,538
)
(816,517
)
Loss from discontinued operations attributable to noncontrolling interest
—

(9,778
)
(131,691
)
(21,060
)
Loss from discontinued operations attributable to the Company
$
(5,400
)
$
(213,334
)
$
(167,847
)
$
(795,457
)