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Defined Benefit Plans | 3 Months Ended
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Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract] |
Defined Benefit Plans | Note 13—Defined Benefit Plan We maintain a defined benefit pension plan (the "Benefit Plan") covering substantially all of our Wyoming Refining employees. Benefits are based on years of service and the employee’s highest average compensation received during five consecutive years of the last ten years of employment. Our funding policy is to contribute annually an amount equal to the pension expense, subject to the minimum funding requirements of the Employee Retirement Income Security Act of 1974 and the tax deductibility of such contributions. As of March 31, 2017 and December 31, 2016, we had no amounts recorded in accumulated other comprehensive income that are expected to be amortized into net periodic benefit cost in 2017. The Benefit Plan was assumed in connection with the WRC Acquisition on July 14, 2016. The net periodic benefit cost (credit) related to our defined benefit plan includes the following components (in thousands):
| Three Months Ended March 31,
| 2017 |  | 2016
Components of net periodic benefit cost (credit): |  |  |
Service cost | $ | 153 |  |  | $ | — |
Interest cost | 298 |  |  | — |
Expected return on plan assets | (297 | ) |  | — |
Net periodic benefit cost | $ | 154 |  |  | $ | — |

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