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Segment Information | 12 Months Ended
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Dec. 31, 2018
Segment Reporting [Abstract] |
Segment Information | Note 20—Segment Information We report the results for the following four business segments: (i) Refining, (ii) Retail, (iii) Logistics, and (iv) Corporate and Other. Beginning in the third quarter of 2016, the results of operations of Wyoming Refining are included in our refining and logistics segments, and, beginning in the first quarter of 2018, the results of operations of Northwest Retail are included in our retail segment. We recast the segment information for the years ended December 31, 2016 to reflect the elimination of the Texadian segment as a reportable segment beginning in the first quarter of 2017. As of December 31, 2017, Texadian had ceased its business operations other than the disposal of certain assets and liquidation of inventory. Our Corporate and Other reportable segment now primarily includes general and administrative costs. Summarized financial information concerning reportable segments consists of the following (in thousands):
For the year ended December 31, 2018 |  | Refining |  | Logistics |  | Retail |  | Corporate, Eliminations, and Other (1) |  | Total
Revenues |  | $ | 3,210,067 |  |  | $ | 125,743 |  |  | $ | 441,040 |  |  | $ | (366,122 | ) |  | $ | 3,410,728 |
Cost of revenues (excluding depreciation) |  | 2,957,995 |  |  | 77,712 |  |  | 333,664 |  |  | (366,255 | ) |  | 3,003,116 |
Operating expense (excluding depreciation) |  | 146,320 |  |  | 7,782 |  |  | 61,182 |  |  | — |  |  | 215,284 |
Depreciation, depletion, and amortization |  | 32,483 |  |  | 6,860 |  |  | 8,962 |  |  | 4,337 |  |  | 52,642 |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  | 47,426 |  |  | 47,426 |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  | 10,319 |  |  | 10,319 |
Operating income (loss) |  | $ | 73,269 |  |  | $ | 33,389 |  |  | $ | 37,232 |  |  | $ | (61,949 | ) |  | $ | 81,941 |
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  | (39,768 | )
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  | (4,224 | )
Other income, net |  |  |  |  |  |  |  |  |  | 1,046 |
Change in value of common stock warrants |  |  |  |  |  |  |  |  |  | 1,801 |
Change in value of contingent consideration |  |  |  |  |  |  |  |  |  | (10,500 | )
Equity earnings from Laramie Energy, LLC |  |  |  |  |  |  |  |  |  | 9,464 |
Income before income taxes |  |  |  |  |  |  |  |  |  | 39,760 |
Income tax expense |  |  |  |  |  |  |  |  |  | (333 | )
Net income |  |  |  |  |  |  |  |  |  | $ | 39,427 |
Total assets |  | $ | 968,623 |  |  | $ | 130,138 |  |  | $ | 201,848 |  |  | $ | 160,125 |  |  | $ | 1,460,734 |
Goodwill |  | 53,264 |  |  | 37,373 |  |  | 62,760 |  |  | — |  |  | 153,397 |
Capital expenditures |  | 25,601 |  |  | 13,055 |  |  | 6,101 |  |  | 3,682 |  |  | 48,439 |
________________________________________________________
(1) | Includes eliminations of intersegment revenues and cost of revenues of $365.5 million for the year ended December 31, 2018.
For the year ended December 31, 2017 |  | Refining |  | Logistics |  | Retail |  | Corporate, Eliminations, and Other (1) |  | Total
Revenues |  | $ | 2,319,638 |  |  | $ | 121,470 |  |  | $ | 326,076 |  |  | $ | (324,118 | ) |  | $ | 2,443,066 |
Cost of revenues (excluding depreciation) |  | 2,062,804 |  |  | 66,301 |  |  | 249,097 |  |  | (323,575 | ) |  | 2,054,627 |
Operating expense (excluding depreciation) |  | 141,065 |  |  | 15,010 |  |  | 45,941 |  |  | — |  |  | 202,016 |
Depreciation, depletion, and amortization |  | 29,753 |  |  | 6,166 |  |  | 6,338 |  |  | 3,732 |  |  | 45,989 |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  | 46,078 |  |  | 46,078 |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  | 395 |  |  | 395 |
Operating income (loss) |  | $ | 86,016 |  |  | $ | 33,993 |  |  | $ | 24,700 |  |  | $ | (50,748 | ) |  | $ | 93,961 |
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  | (31,632 | )
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  | (8,633 | )
Other income, net |  |  |  |  |  |  |  |  |  | 911 |
Change in value of common stock warrants |  |  |  |  |  |  |  |  |  | (1,674 | )
Equity earnings from Laramie Energy, LLC |  |  |  |  |  |  |  |  |  | 18,369 |
Income before income taxes |  |  |  |  |  |  |  |  |  | 71,302 |
Income tax benefit |  |  |  |  |  |  |  |  |  | 1,319 |
Net income |  |  |  |  |  |  |  |  |  | $ | 72,621 |
Total assets |  | $ | 949,588 |  |  | $ | 118,304 |  |  | $ | 128,966 |  |  | $ | 150,549 |  |  | $ | 1,347,407 |
Goodwill |  | 53,264 |  |  | 37,373 |  |  | 16,550 |  |  | — |  |  | 107,187 |
Capital expenditures |  | 10,433 |  |  | 8,836 |  |  | 7,073 |  |  | 5,366 |  |  | 31,708 |
________________________________________________________
(1) | Includes eliminations of intersegment revenues and cost of revenues of $325.2 million for the year ended December 31, 2017.
For the year ended December 31, 2016 |  | Refining |  | Logistics |  | Retail |  | Corporate, Eliminations, and Other (1) |  | Total
Revenues |  | $ | 1,702,463 |  |  | $ | 102,779 |  |  | $ | 290,402 |  |  | $ | (230,599 | ) |  | $ | 1,865,045 |
Cost of revenues (excluding depreciation) |  | 1,580,014 |  |  | 65,439 |  |  | 220,545 |  |  | (229,659 | ) |  | 1,636,339 |
Operating expense (excluding depreciation) |  | 115,818 |  |  | 11,239 |  |  | 41,291 |  |  | 1,023 |  |  | 169,371 |
Depreciation, depletion, and amortization |  | 17,565 |  |  | 4,679 |  |  | 6,372 |  |  | 3,001 |  |  | 31,617 |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  | 42,073 |  |  | 42,073 |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  | 5,294 |  |  | 5,294 |
Operating income (loss) |  | $ | (10,934 | ) |  | $ | 21,422 |  |  | $ | 22,194 |  |  | $ | (52,331 | ) |  | $ | (19,649 | )
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  | (28,506 | )
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  | — |
Gain on curtailment of pension obligation |  |  |  |  |  |  |  |  |  | 3,067 |
Other expense, net |  |  |  |  |  |  |  |  |  | (10 | )
Change in value of common stock warrants |  |  |  |  |  |  |  |  |  | 2,962 |
Change in value of contingent consideration |  |  |  |  |  |  |  |  |  | 10,770 |
Equity losses from Laramie Energy, LLC |  |  |  |  |  |  |  |  |  | (22,381 | )
Loss before income taxes |  |  |  |  |  |  |  |  |  | (53,747 | )
Income tax benefit |  |  |  |  |  |  |  |  |  | 7,912 |
Net loss |  |  |  |  |  |  |  |  |  | $ | (45,835 | )
Total assets |  | $ | 772,438 |  |  | $ | 120,443 |  |  | $ | 122,570 |  |  | $ | 129,982 |  |  | $ | 1,145,433 |
Goodwill |  | 53,037 |  |  | 36,145 |  |  | 16,550 |  |  | — |  |  | 105,732 |
Capital expenditures |  | 15,106 |  |  | 1,344 |  |  | 4,375 |  |  | 4,008 |  |  | 24,833 |
________________________________________________________
(1) | Includes eliminations of intersegment revenues and cost of revenues of $271.9 million for the year ended December 31, 2016.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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