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Condended Financial Information of Registrant | 12 Months Ended
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Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract] |
Condensed Financial Information of Parent Company Only Disclosure [Text Block] | SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT PAR PACIFIC HOLDINGS, INC. (PARENT ONLY) BALANCE SHEETS (in thousands, except share amounts)
| December 31, 2017 |  | December 31, 2016
ASSETS |  |  |
Current assets |  |  |
Cash and cash equivalents | $ | 65,615 |  |  | $ | 10,361 |
Restricted cash | 744 |  |  | 746 |
Prepaid and other current assets | 11,768 |  |  | 9,200 |
Due from subsidiaries | 8,113 |  |  | 66,900 |
Total current assets | 86,240 |  |  | 87,207 |
Property and equipment |  |  |
Property, plant, and equipment | 15,773 |  |  | 10,259 |
Less accumulated depreciation and depletion | (6,226 | ) |  | (3,485 | )
Property and equipment, net | 9,547 |  |  | 6,774 |
Long-term assets |  |  |
Investment in subsidiaries | 552,748 |  |  | 513,693 |
Other long-term assets | 1,976 |  |  | 1,976 |
Total assets | $ | 650,511 |  |  | $ | 609,650 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |
Current liabilities |  |  |
Accounts payable | $ | 4,510 |  |  | $ | 4,529 |
Other accrued liabilities | 12,913 |  |  | 8,141 |
Due to subsidiaries | 82,524 |  |  | 73,529 |
Total current liabilities | 99,947 |  |  | 86,199 |
Long-term liabilities |  |  |
Long-term debt | 95,486 |  |  | 148,456 |
Common stock warrants | 6,808 |  |  | 5,134 |
Long-term capital lease obligations | 551 |  |  | 952 |
Total liabilities | 202,792 |  |  | 240,741 |
Stockholders’ equity |  |  |
Preferred stock, $0.01 par value: 3,000,000 shares authorized, none issued | — |  |  | — |
Common stock, $0.01 par value; 500,000,000 shares authorized at December 31, 2017 and December 31, 2016, 45,776,087 shares and 45,533,913 shares issued at December 31, 2017 and December 31, 2016, respectively | 458 |  |  | 455 |
Additional paid-in capital | 593,295 |  |  | 587,057 |
Accumulated deficit | (148,178 | ) |  | (220,799 | )
Accumulated other comprehensive income | 2,144 |  |  | 2,196 |
Total stockholders’ equity | 447,719 |  |  | 368,909 |
Total liabilities and stockholders’ equity | $ | 650,511 |  |  | $ | 609,650 |
This statement should be read in conjunction with the notes to consolidated financial statements. SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT PAR PACIFIC HOLDINGS, INC. (PARENT ONLY) STATEMENTS OF OPERATIONS (in thousands)
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Operating expenses |  |  |  |  |
Depreciation and amortization | $ | 2,871 |  |  | $ | 2,205 |  |  | $ | 963 |
General and administrative expense (excluding depreciation) | 18,922 |  |  | 15,618 |  |  | 16,558 |
Acquisition and integration expense | 192 |  |  | 4,781 |  |  | 1,776 |
Total operating expenses | 21,985 |  |  | 22,604 |  |  | 19,297 |
Operating loss | (21,985 | ) |  | (22,604 | ) |  | (19,297 | )
Other income (expense) |  |  |  |  |
Interest expense and financing costs, net | (13,709 | ) |  | (18,246 | ) |  | (13,028 | )
Loss on termination of financing agreements | (1,804 | ) |  | — |  |  | — |
Interest income from subsidiaries | — |  |  | 583 |  |  | 1,000 |
Other income (expense), net | 631 |  |  | 67 |  |  | 215 |
Change in value of common stock warrants | (1,674 | ) |  | 2,962 |  |  | (3,664 | )
Equity in earnings (losses) of subsidiaries | 111,162 |  |  | (17,170 | ) |  | (5,137 | )
Total other income (expense), net | 94,606 |  |  | (31,804 | ) |  | (20,614 | )
Income (loss) before income taxes | 72,621 |  |  | (54,408 | ) |  | (39,911 | )
Income tax benefit | — |  |  | 8,573 |  |  | — |
Net income (loss) | $ | 72,621 |  |  | $ | (45,835 | ) |  | $ | (39,911 | )
This statement should be read in conjunction with the notes to consolidated financial statements. STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (in thousands)
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Net income (loss) | $ | 72,621 |  |  | $ | (45,835 | ) |  | $ | (39,911 | )
Other comprehensive income (loss): (1) |  |  |  |  |
Reclassification of other post-retirement benefits loss to net income | — |  |  | — |  |  | 1,082 |
Other post-retirement benefits income (loss), net of tax | $ | (52 | ) |  | 2,196 |  |  | (636 | )
Total other comprehensive income (loss) | (52 | ) |  | 2,196 |  |  | 446 |
Comprehensive income (loss) | $ | 72,569 |  |  | $ | (43,639 | ) |  | $ | (39,465 | )
____________________________________________________ (1)Other comprehensive income (loss) relates to benefit plans at our subsidiaries. SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF REGISTRANT PAR PACIFIC HOLDINGS, INC. (PARENT ONLY) STATEMENTS OF CASH FLOWS (in thousands)
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Cash flows from operating activities: |  |  |  |  |
Net income (loss) | $ | 72,621 |  |  | $ | (45,835 | ) |  | $ | (39,911 | )
Adjustments to reconcile net loss to cash provided by (used in) operating activities: |  |  |  |  |
Depreciation and amortization | 2,871 |  |  | 2,205 |  |  | 962 |
Non-cash interest expense | 5,617 |  |  | 13,722 |  |  | 6,860 |
Non-cash interest income from subsidiary | — |  |  | (583 | ) |  | (1,000 | )
Change in value of common stock warrants | 1,674 |  |  | (2,962 | ) |  | 3,644 |
Deferred taxes | — |  |  | (8,573 | ) |  | — |
Stock-based compensation | 7,204 |  |  | 2,226 |  |  | 3,202 |
Equity in losses (income) of subsidiaries | (111,162 | ) |  | 17,170 |  |  | 5,137 |
Loss on termination of financing agreements | 1,804 |  |  | — |  |  | — |
Net changes in operating assets and liabilities: |  |  |  |  |
Prepaid and other assets | (2,568 | ) |  | 25 |  |  | (8,466 | )
Accounts payable and other accrued liabilities | 3,088 |  |  | 381 |  |  | 3,674 |
Net cash used in operating activities | (18,851 | ) |  | (22,224 | ) |  | (25,898 | )
Cash flows from investing activities: |  |  |  |  |
Investments in subsidiaries | (2,072 | ) |  | (264,163 | ) |  | (89,603 | )
Distributions from subsidiaries | 70,645 |  |  | 9,047 |  |  | 68,418 |
Note receivable from subsidiary | — |  |  | 10,000 |  |  | — |
Change in restricted cash | 2 |  |  | — |  |  | — |
Capital expenditures | (5,366 | ) |  | (4,321 | ) |  | (4,461 | )
Due to (from) subsidiaries | 80,762 |  |  | (23,947 | ) |  | 27,627 |
Net cash provided by (used in) investing activities | 143,971 |  |  | (273,384 | ) |  | 1,981 |
Cash flows from financing activities: |  |  |  |  |
Proceeds from sale of common stock, net of offering costs | — |  |  | 49,044 |  |  | 76,056 |
Proceeds from borrowings | — |  |  | 172,282 |  |  | 7,378 |
Repayments of borrowings | (68,873 | ) |  | (63,062 | ) |  | (37,214 | )
Payment of deferred loan costs | — |  |  | (6,298 | ) |  | (307 | )
Due to (from) subsidiaries | — |  |  | 63,578 |  |  | — |
Other financing activities, net | (993 | ) |  | (598 | ) |  | (1,087 | )
Net cash provided by (used in) financing activities | (69,866 | ) |  | 214,946 |  |  | 44,826 |
Net increase (decrease) in cash and cash equivalents | 55,254 |  |  | (80,662 | ) |  | 20,909 |
Cash and cash equivalents at beginning of period | 10,361 |  |  | 91,023 |  |  | 70,114 |
Cash and cash equivalents at end of period | $ | 65,615 |  |  | $ | 10,361 |  |  | $ | 91,023 |
Supplemental cash flow information: |  |  |  |  |
Cash received (paid) for: |  |  |  |  |
Interest | $ | (7,856 | ) |  | $ | (4,557 | ) |  | $ | (4,709 | )
Taxes | (1,478 | ) |  | — |  |  | 51 |
Non-cash investing and financing activities: |  |  |  |  |
Accrued capital expenditures | $ | 370 |  |  | $ | 361 |  |  | $ | 417 |
Value of warrants and debt reclassified to equity | — |  |  | 3,084 |  |  | 7,691 |
Capital leases | 165 |  |  | 1,575 |  |  | 216 |
This statement should be read in conjunction with the notes to consolidated financial statements.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=68079674&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
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