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Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
During the years ended December 31, 2017 and 2016, the change in the carrying amount of goodwill was as follows (in thousands):
Balance at January 1, 2016
$
41,327

Acquisition of Wyoming Refining (1)
64,994

Mid Pac acquisition purchase price allocation adjustment (2)
(589
)
Balance at December 31, 2016
105,732

Wyoming Refining acquisition purchase price allocation adjustment (1)
1,455

Balance at December 31, 2017
$
107,187

________________________________________________________
(1)
Please read Note 4—Acquisitions for further discussion.
(2)
During 2016, the purchase price allocation was adjusted to record an increase to tax receivables and a decrease to goodwill of $0.6 million. The tax receivable was recorded in connection with a tax refund received by Mid Pac in the first quarter of 2016.
Schedule of Finite-Lived Intangible Assets
Intangible assets consist of the following (in thousands):
 
December 31,
 
2017
 
2016
Intangible assets:
 
 
 
Railcar leases
$
3,249

 
$
3,249

Trade names and trademarks
6,267

 
6,267

Customer relationships
32,064

 
32,064

Total intangible assets
41,580

 
41,580

Accumulated amortization:
 

 
 

Railcar leases
(3,249
)
 
(2,599
)
Trade name and trademarks
(4,951
)
 
(4,864
)
Customer relationships
(6,776
)
 
(4,205
)
Total accumulated amortization
(14,976
)
 
(11,668
)
Net:
 

 
 

Railcar leases

 
650

Trade name and trademarks
1,316

 
1,403

Customer relationships
25,288

 
27,859

Total intangible assets, net
$
26,604

 
$
29,912

Finite-lived Intangible Assets Amortization Expense
Expected amortization expense for each of the next five years and thereafter is as follows (in thousands):
Year Ended
 
Amount
2018
 
$
2,658

2019
 
2,658

2020
 
2,658

2021
 
2,658

2022
 
2,658

Thereafter
 
13,314

 
 
$
26,604