XML 66 R49.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Inventory Financing Agreements (Textual) (Detail) barrel / d in Thousands |  | 3 Months Ended | 9 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | ---
Jun. 01, 2015 USD ($) barrel / d extension | Sep. 30, 2016 USD ($) | Sep. 30, 2015 USD ($) | Sep. 30, 2016 USD ($) | Sep. 30, 2015 USD ($) | Feb. 29, 2016 USD ($) installment | Dec. 31, 2015 USD ($) | Sep. 01, 2015 USD ($) payment
Supply Commitment [Line Items] |  |  |  |  |  |  |  |
Supply and exchange agreement expenses |  | $ 11,232,000 | $ 4,387,000 | $ 21,951,000 | $ 15,769,000 |  |  |
Loss on termination of financing agreements |  | 0 | 0 | 0 | 19,229,000 |  |  |
Deferred finance costs, net |  | 32,175,000 |  | 32,175,000 |  |  | $ 4,907,000 |
Supply and Offtake Agreements |  |  |  |  |  |  |  |
Supply Commitment [Line Items] |  |  |  |  |  |  |  |
Agreement term | 3 years |  |  |  |  |  |  |
Number of commitment extensions | extension | 2 |  |  |  |  |  |  |
Commitment period | 1 year |  |  |  |  |  |  |
Barrels of crude per day provided by J. Aron | barrel / d | 94 |  |  |  |  |  |  |
Handling fees |  | 1,700,000 | 2,800,000 | 5,600,000 | 4,000,000 |  |  |
Supply and exchange agreement expenses |  | 900,000 | 600,000 | 2,200,000 | 900,000 |  |  |
Amount of deferred payment arrangement | $ 125,000,000 | 63,500,000 |  | 63,500,000 |  |  |  |
Percentage of receivables and inventory for deferred payment arrangement | 85.00% |  |  |  |  |  |  |
Deferral arrangement fee | $ 1,300,000 |  |  |  |  |  |  |
Description of Variable Rate Basis | 90 |  |  |  |  |  |  |
Outstanding amount of deferred payment arrangement |  | 62,000,000 |  | 62,000,000 |  |  |  |
Fee agreement receivable |  |  |  |  |  | $ 14,600,000.0 |  | $ 18,000,000
Number of fee agreement payments |  |  |  |  |  | 18 |  | 14
Fee agreement payable |  | $ (18,500,000) |  | $ (18,500,000) |  |  |  |
Supply and Exchange Agreements |  |  |  |  |  |  |  |
Supply Commitment [Line Items] |  |  |  |  |  |  |  |
Handling fees |  |  |  |  | 6,900,000 |  |  |
Supply and exchange agreement expenses |  |  | 0 |  | 2,300,000 |  |  |
Loss on termination of financing agreements |  |  |  |  | 17,400,000 |  |  |
Supply commitment, price variance loss |  |  |  |  | 13,300,000 |  |  |
Deferred finance costs, net |  |  | $ 5,600,000 |  | 5,600,000 |  |  |
Supply commitment early contract termination fee |  |  |  |  | $ 1,500,000 |  |  |
London Interbank Offered Rate (LIBOR) | Supply and Offtake Agreements |  |  |  |  |  |  |  |
Supply Commitment [Line Items] |  |  |  |  |  |  |  |
Margin on LIBOR rate | 3.75% |  |  |  |  |  |  |
Deferred payment availability fee | 0.75% |  |  |  |  |  |  |

X
- Definition Extinguishment Of Debt, Inventory Financing, Amount + References No definition available. + Details
Name: | parr_ExtinguishmentOfDebtInventoryFinancingAmount
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Oil And Gas Delivery Commitments And Contracts, Number Of Extensions + References No definition available. + Details
Name: | parr_OilAndGasDeliveryCommitmentsAndContractsNumberOfExtensions
Namespace Prefix: | parr_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Oil and Gas Delivery Commitments and Contracts, Agreement Extension Term + References No definition available. + Details
Name: | parr_OilandGasDeliveryCommitmentsandContractsAgreementExtensionTerm
Namespace Prefix: | parr_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Oil and Gas Delivery Commitments and Contracts, Agreement Term + References No definition available. + Details
Name: | parr_OilandGasDeliveryCommitmentsandContractsAgreementTerm
Namespace Prefix: | parr_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred Payment Arrangement, Amount + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentDeferredPaymentArrangementAmount
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Deferred Payment Arrangement, Deferral Arrangement Fee + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentDeferredPaymentArrangementDeferralArrangementFee
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Deferred Payment Arrangement, Deferred Payment Availability Fee + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentDeferredPaymentArrangementDeferredPaymentAvailabilityFee
Namespace Prefix: | parr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Deferred Payment Arrangement, Outstanding Amount + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentDeferredPaymentArrangementOutstandingAmount
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Deferred Payment Arrangement, Percentage Of Receivables And Inventory + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentDeferredPaymentArrangementPercentageOfReceivablesAndInventory
Namespace Prefix: | parr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Purchase And Supply Commitment, Fee Agreement Payable + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentFeeAgreementPayable
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Fee Agreement Payments + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentFeeAgreementPayments
Namespace Prefix: | parr_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Purchase And Supply Commitment, Fee Agreement Receivable + References No definition available. + Details
Name: | parr_PurchaseAndSupplyCommitmentFeeAgreementReceivable
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Supply Commitment Early Contract Termination Fee + References No definition available. + Details
Name: | parr_SupplyCommitmentEarlyContractTerminationFee
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Supply Commitment, Price Variance Loss + References No definition available. + Details
Name: | parr_SupplyCommitmentPriceVarianceLoss
Namespace Prefix: | parr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage points added to the reference rate to compute the variable rate on the debt instrument. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The reference rate for the variable rate of the debt instrument, such as LIBOR or the US Treasury rate and the maturity of the reference rate used, such as three months or six months LIBOR. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentDescriptionOfVariableRateBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For an unclassified balance sheet, the carrying amount (net of accumulated amortization) as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28555-108399 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredFinanceCostsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Significant oil and gas supplies dedicated or contracted to the enterprise that can be used to fulfill existing contracts or agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1207 -Paragraph (b) -Subparagraph (2)(ii) + Details
Name: | us-gaap_OilAndGasDeliveryCommitmentsAndContractsSignificantSuppliesDedicatedOrContractedToEntity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 45 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=51667946&loc=d3e61069-111654 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Handling Costs -URI http://asc.fasb.org/extlink&oid=51575068 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 45 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=51671805&loc=d3e60635-111653 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51655414&loc=d3e18726-107790 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 45 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6408413&loc=d3e221937-122793 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Shipping Costs -URI http://asc.fasb.org/extlink&oid=51575562 + Details
Name: | us-gaap_ShippingHandlingAndTransportationCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SupplyCommitmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_OilAndGasDeliveryCommitmentsAndContractsAxis=parr_SupplyandOfftakeAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_OilAndGasDeliveryCommitmentsAndContractsAxis=parr_SupplyandExchangeAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableRateAxis=us-gaap_LondonInterbankOfferedRateLIBORMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |