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Acquisitions (Tables)
 9 Months Ended
Sep. 30, 2016
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
A summary of the preliminary estimated fair value of the assets acquired and liabilities assumed in the WRC Acquisition is as follows (in thousands): 
Cash
$
183

Accounts receivable
16,880

Inventories
27,904

Prepaid and other assets
1,304

Property, plant and equipment
258,095

Goodwill (1)
63,266

Total assets (2)
367,632

Accounts payable and other current liabilities
(57,861
)
Wyoming Refining Senior Secured Revolver
(10,100
)
Wyoming Refining Senior Secured Term Loan
(58,036
)
Other non-current liabilities
(32,269
)
Total liabilities
(158,266
)
Total
$
209,366

______________________________________________ 
(1) We allocated $41.6 million and $21.7 million of goodwill to our refining and logistics segments, respectively.
(2) We allocated $295.9 million and $71.7 million of total assets to our refining and logistics segments, respectively.
Business Acquisition, Pro Forma Information
The following unaudited pro forma financial information presents our consolidated revenues and net income as if the Mid Pac acquisition had been completed on January 1, 2014 (in thousands):

Nine Months Ended September 30, 2015
Revenues
$
1,649,915

Net income
10,069

The following unaudited pro forma financial information presents our consolidated revenues and net income (loss) as if the WRC Acquisition had been completed on January 1, 2015 (in thousands):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Revenues
$
522,163

 
$
598,211

 
$
1,463,101

 
$
1,889,449

Net income (loss)
(26,384
)
 
22,651

 
(64,926
)
 
36,915

 
 
 
 
 
 
 
 
Earnings (loss) per share
 
 
 
 
 
 
 
Basic
$
(0.58
)
 
$
0.58

 
$
(1.43
)
 
$
0.99

Diluted
$
(0.58
)
 
$
0.49

 
$
(1.43
)
 
$
0.85