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Assets held for sale and discontinued operations (Tables) | 3 Months Ended
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Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract] |
Disclosure of long lived assets held-for-sale | The carrying amounts of the major classes of assets and liabilities that were classified as held for sale associated with Pronghorn on the Company's Consolidated Balance Sheets were as follows:
| December 31, 2016 |
| (In thousands)
Assets |
Current assets: |
Prepayments and other current assets | $ | 68 |
Total current assets held for sale | 68 |
Noncurrent assets: |
Net property, plant and equipment | 93,424 |
Goodwill | 9,737 |
Less allowance for impairment of assets held for sale | 2,311 |
Total noncurrent assets held for sale | 100,850 |
Total assets held for sale | $ | 100,918 |
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 Fidelity on the Company's Consolidated Balance Sheets were as follows:
| March 31, 2017 |  |  | March 31, 2016 |  | December 31, 2016 |  |
| (In thousands) |
Assets |  |  |  |  |
Current assets: |  |  |  |  |
Receivables, net | $ | 266 |  |  | $ | 3,619 |  | $ | 355 |  |
Inventories | — |  |  | 1,308 |  | — |  |
Income taxes receivable | — |  |  | 50,478 |  | — |  |
Prepayments and other current assets | — |  |  | 2,348 |  | — |  |
Total current assets held for sale | 266 |  |  | 57,753 |  | 355 |  |
Noncurrent assets: |  |  |  |  |
Investments | — |  |  | 37 |  | — |  |
Net property, plant and equipment | 4,515 |  |  | 9,363 |  | 5,507 |  |
Deferred income taxes | 91,098 |  |  | 82,994 |  | 91,098 |  |
Other | 161 |  |  | 161 |  | 161 |  |
Less allowance for impairment of assets held for sale | — |  |  | (1,374 | ) | 938 |  |
Total noncurrent assets held for sale | 95,774 |  |  | 93,929 |  | 95,828 |  |
Total assets held for sale | $ | 96,040 |  |  | $ | 151,682 |  | $ | 96,183 |  |
Liabilities |  |  |  |  |
Current liabilities: |  |  |  |  |
Accounts payable | $ | 67 |  |  | $ | 7,963 |  | $ | 141 |  |
Taxes payable | 4,732 |  | (a) | 35 |  | 19 |  | (a)
Accrued compensation | — |  |  | 761 |  | — |  |
Other accrued liabilities | 2,311 |  |  | 4,791 |  | 2,358 |  |
Total current liabilities held for sale | 7,110 |  |  | 13,550 |  | 2,518 |  |
Total liabilities held for sale | $ | 7,110 |  |  | $ | 13,550 |  | $ | 2,518 |  |
(a) | On the Company's Consolidated Balance Sheets, these amounts were reclassified to prepayments and other current assets and are reflected
in current 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 and activity associated with Dakota Prairie Refining on the Company's Consolidated Balance Sheets were as follows:
| March 31, 2017 |  | March 31, 2016 |  | December 31, 2016 |
| (In thousands)
Assets |  |  |
Current assets: |  |  |
Cash and cash equivalents | $ | — |  | $ | 365 |  | $ | — |
Receivables, net | — |  | 11,169 |  | — |
Inventories | — |  | 17,056 |  | — |
Income taxes receivable | 11,756 |  | 7,077 |  | 13,987 |
Prepayments and other current assets | — |  | 6,124 |  | — |
Total current assets held for sale | 11,756 |  | 41,791 |  | 13,987 |
Noncurrent assets: |  |  |
Net property, plant and equipment | — |  | 407,247 |  | — |
Other | — |  | 8,846 |  | — |
Total noncurrent assets held for sale | — |  | 416,093 |  | — |
Total assets held for sale | $ | 11,756 |  | $ | 457,884 |  | $ | 13,987 |
Liabilities |  |  |
Current liabilities: |  |  |
Short-term borrowings | $ | — |  | $ | 61,525 |  | $ | — |
Long-term debt due within one year | — |  | 6,375 |  | — |
Accounts payable | 16 |  | 27,454 |  | 7,425 |
Taxes payable | — |  | 1,001 |  | — |
Accrued compensation | — |  | 717 |  | — |
Other accrued liabilities | — |  | 7,155 |  | — |
Total current liabilities held for sale | 16 |  | 104,227 |  | 7,425 |
Noncurrent liabilities: |  |  |
Long-term debt | — |  | 62,625 |  | — |
Deferred income taxes (a) | 55 |  | 24,137 |  | 14 |
Total noncurrent liabilities held for sale | 55 |  | 86,762 |  | 14 |
Total liabilities held for sale | $ | 71 |  | $ | 190,989 |  | $ | 7,439 |
(a) | 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.
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 income (loss) from discontinued operations on the Company's Consolidated Statements of Income was as follows:
| Three Months Ended
| March 31,
| 2017 |  | 2016 |
| (In thousands)
Operating revenues | $ | 105 |  | $ | 47,976 |
Operating expenses | (6,577 | ) | 69,769 |
Operating income (loss) | 6,682 |  | (21,793 | )
Other income (expense) | (15 | ) | 204 |
Interest expense | — |  | 922 |
Income (loss) from discontinued operations before income taxes | 6,667 |  | (22,511 | )
Income taxes | 4,980 |  | (4,475 | )
Income (loss) from discontinued operations | 1,687 |  | (18,036 | )
Loss from discontinued operations attributable to noncontrolling interest | — |  | (11,040 | )
Income (loss) from discontinued operations attributable to the Company | $ | 1,687 |  | $ | (6,996 | )

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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 + Details
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- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 + Details
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