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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income before income taxes attributable to our operations are as follows (in thousands):
| Years Ended December 31,
| 2014 |  | 2013 |  | 2012
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 485 |  |  | 327 |  |  | 231 |
Total current | 485 |  |  | 327 |  |  | 231 |
Deferred |  |  |  |  |
Federal | (23,308 | ) |  | — |  |  | — |
State | (2,030 | ) |  | — |  |  | — |
Total deferred | (25,338 | ) |  | — |  |  | — |
Total income tax (benefit) provision | $ | (24,853 | ) |  | $ | 327 |  |  | $ | 231 |
Schedule of Deferred Tax Assets and Liabilities | The primary differences between the financial statement and tax bases of assets and liabilities are as follows (in thousands):
| December 31, 2014 |  | December 31, 2013
Deferred tax assets: |  |  |
Accrued bonuses | $ | 315 |  |  | $ | — |
Accrued severance pay | 11 |  |  | — |
Stock-based compensation | 14 |  |  | — |
Federal net operating loss carryover | 62,575 |  |  | — |
State net operating loss carryover | 1,161 |  |  | — |
Basis in partnerships | 26,123 |  |  | — |
Warranty accrual | 161 |  |  | — |
Historical BioFuel capitalized start-up costs | 24 |  |  | — |
Historical BioFuel - other | 16 |  |  | — |
| 90,400 |  |  | — |
Valuation allowance | (1,161 | ) |  | — |
Deferred tax assets, net | 89,239 |  |  | — |
Deferred tax liabilities: |  |  |  |  |
Prepaid insurance | (11 | ) |  | — |
Noncontrolling interests impact of M-1s | (31 | ) |  | — |
Deferred tax liabilities, net | (42 | ) |  | — |
Schedule of Effective Tax Rate Reconciliation | A reconciliation between our effective tax rate on income before income tax (benefit) provision and the U.S. federal statutory rate is as follows (amounts in thousands):
| Years Ended December 31,
| 2014 |  | 2013 |  | 2012
Tax on pre-tax book income (before reduction for noncontrolling interests) | $ | 12,673 |  |  | $ | — |  |  | $ | — |
Pre-Transaction earnings taxed to partners | (10,634 | ) |  | — |  |  | — |
Tax effect of non-controlled earnings post Transaction | (644 | ) |  | — |  |  | — |
Change in partnership tax status | (25,244 | ) |  | — |  |  | — |
Change in partnership tax status - state benefit | (1,320 | ) |  | — |  |  | — |
State tax expense, net | 315 |  |  | 327 |  |  | 231 |
Perm items - other | 1 |  |  | — |  |  | — |
Total tax expense | $ | (24,853 | ) |  | $ | 327 |  |  | $ | 231 |
| (68.6 | )% |  | 0.7 | % |  | 1.1 | %
Rollforward of Valuation Allowances | The rollforward of valuation allowances is as follows (amounts in thousands):
| Years Ended December 31,
| 2014 |  | 2013
Valuation allowance at beginning of the year | $ | — |  |  | $ | — |
BioFuel valuation allowance at the Transaction Date | 65,020 |  |  | — |
Release of valuation allowance at Transaction Date | (63,859 | ) |  | — |
Valuation allowance at end of the year | $ | 1,161 |  |  | $ | — |
(1)Amount was released through additional paid-in capital at the Transaction Date.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 + Details
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