v2.4.0.8

DERIVATIVES (Tables) | 9 Months Ended
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Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract] |
Schedule of Fair Value of Derivative Instruments | The following tables provide information about the fair values of these derivative instruments as of September 30, 2013 and December 31, 2012 and the line items in the consolidated balance sheet in which the fair values are reflected.
Description | Balance Sheet Location | Fair Value Asset/(Liability)
Derivatives designated as hedging instruments: |  |
September 30, 2013: |  |
Derivatives included with inventory supply arrangement obligations | Accrued expenses | $ | (1,291 | )
Derivatives included with the intermediation agreement obligations | Accrued expenses | $ | 29,563 |
December 31, 2012: |  |
Derivatives included with inventory supply arrangement obligations | Accrued expenses | $ | 5,595 |
Derivatives included with the intermediation agreement obligations | Accrued expenses | $ | — |
Derivatives not designated as hedging instruments: |  |
September 30, 2013: |  |
Commodity contracts | Accrued expenses | $ | (6,269 | )
December 31, 2012: |  |
Commodity contracts | Accounts receivable | $ | 1,431 |
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income | The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
Description | Location of Gain or (Loss) Recognized in Income on Derivatives | Gain or (Loss) Recognized in Income on Derivatives
Derivatives designated as hedging instruments: |  |
For the three months ended September 30, 2013: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | (4,015 | )
Derivatives included with the intermediation agreement obligations | Cost of sales | $ | 29,563 |
For the three months ended September 30, 2012: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | 12,519 |
Derivatives included with the intermediation agreement obligations | Cost of sales | $ | — |
For the nine months ended September 30, 2013: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | (6,886 | )
Derivatives included with the intermediation agreement obligations | Cost of sales | $ | 29,563 |
For the nine months ended September 30, 2012: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | 12,192 |
Derivatives included with the intermediation agreement obligations | Cost of sales | $ | — |
Derivatives not designated as hedging instruments: |  |
For the three months ended September 30, 2013: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | — |
Commodity contracts | Cost of sales | $ | (23,843 | )
For the three months ended September 30, 2012: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | — |
Commodity contracts | Cost of sales | $ | 3,029 |
For the nine months ended September 30, 2013: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | — |
Commodity contracts | Cost of sales | $ | (9,894 | )
For the nine months ended September 30, 2012: |  |
Derivatives included with inventory supply arrangement obligations | Cost of sales | $ | (8 | )
Commodity contracts | Cost of sales | $ | 30,636 |
Hedged items designated in fair value hedges: |  |
For the three months ended September 30, 2013: |  |
Crude oil and feedstock inventory | Cost of sales | $ | 3,127 |
Intermediate and refined product inventory | Cost of sales | $ | (29,563 | )
For the three months ended September 30, 2012: |  |
Crude oil and feedstock inventory | Cost of sales | $ | (4,196 | )
Intermediate and refined product inventory | Cost of sales | $ | — |
For the nine months ended September 30, 2013: |  |
Crude oil and feedstock inventory | Cost of sales | $ | (378 | )
Intermediate and refined product inventory | Cost of sales | $ | (29,563 | )
For the nine months ended September 30, 2012: |  |
Crude oil and feedstock inventory | Cost of sales | $ | (4,590 | )
Intermediate and refined product inventory | Cost of sales | $ | — |

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- Definition Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 205G -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44C -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 + Details
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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 205G -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 133 -Paragraph 44C -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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