XML 160 R100.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Fair Value Measurements - Derivative Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Liabilities |  |
Common stock warrants | $ (8,206) | $ (5,007)
Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 5,595
Derivative asset, fair value, gross liability |  | (431)
Derivative asset |  | 5,164
Liabilities |  |
Fair value of derivative liability | (34,306) | (2,053)
Derivative liability, fair value, gross asset | 4,595 | 431
Derivative liability | (29,711) | (1,622)
Cash collateral | 19,800 | 10,900
Interest rate derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 191
Derivative asset, fair value, gross liability |  | 0
Derivative asset |  | 191
Liabilities |  |
Fair value of derivative liability | (1,427) |
Derivative liability, fair value, gross asset | 0 |
Derivative liability | (1,427) |
Fair Value, Inputs, Level 1 | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 170
Liabilities |  |
Fair value of derivative liability | (10,129) | (870)
Fair Value, Inputs, Level 1 | Interest rate derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 0
Liabilities |  |
Fair value of derivative liability | 0 |
Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 5,425
Liabilities |  |
Fair value of derivative liability | (1,427) | (261)
Fair Value, Inputs, Level 2 | Interest rate derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 191
Liabilities |  |
Fair value of derivative liability | (1,427) |
Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 0
Liabilities |  |
Fair value of derivative liability | (22,750) | (922)
Fair Value, Inputs, Level 3 | Interest rate derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset |  | 0
Liabilities |  |
Fair value of derivative liability | 0 |
Exchange Traded | Commodity derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset | 6,670 | 5,404
Derivative asset, fair value, gross liability | (4,595) | (431)
Derivative asset | 2,075 | 4,973
Liabilities |  |
Fair value of derivative liability | (10,129) | (1,131)
Derivative liability, fair value, gross asset | 4,595 | 431
Derivative liability | (5,534) | (700)
Exchange Traded | J. Aron repurchase obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 173 | 4,085
Derivative liability, fair value, gross asset | 0 | 0
Derivative liability | 173 | 4,085
Exchange Traded | MLC terminal obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | (14,717) |
Derivative liability, fair value, gross asset | 0 |
Derivative liability | (14,717) |
Exchange Traded | Fair Value, Inputs, Level 1 | Commodity derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset | 4,595 | 170
Liabilities |  |
Fair value of derivative liability | (10,129) | (870)
Exchange Traded | Fair Value, Inputs, Level 1 | J. Aron repurchase obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 0 | 0
Exchange Traded | Fair Value, Inputs, Level 1 | MLC terminal obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 0 |
Exchange Traded | Fair Value, Inputs, Level 2 | Commodity derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset | 2,075 | 5,234
Liabilities |  |
Fair value of derivative liability | 0 | (261)
Exchange Traded | Fair Value, Inputs, Level 2 | J. Aron repurchase obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 0 | 0
Exchange Traded | Fair Value, Inputs, Level 2 | MLC terminal obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 0 |
Exchange Traded | Fair Value, Inputs, Level 3 | Commodity derivatives | Fair Value, Measurements, Recurring |  |
Assets |  |
Fair value of derivative asset | 0 | 0
Liabilities |  |
Fair value of derivative liability | 0 | 0
Exchange Traded | Fair Value, Inputs, Level 3 | J. Aron repurchase obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | 173 | 4,085
Exchange Traded | Fair Value, Inputs, Level 3 | MLC terminal obligation derivative | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Fair value of derivative liability | (14,717) |
Over the Counter | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Common stock warrants | (8,206) | (5,007)
Derivative liability, fair value, gross asset | 0 | 0
Derivative liability | (8,206) | (5,007)
Over the Counter | Fair Value, Inputs, Level 1 | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Common stock warrants | 0 | 0
Over the Counter | Fair Value, Inputs, Level 2 | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Common stock warrants | 0 | 0
Over the Counter | Fair Value, Inputs, Level 3 | Fair Value, Measurements, Recurring |  |
Liabilities |  |
Common stock warrants | $ (8,206) | $ (5,007)

X
- Definition Fair value of liability associated with financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226003-175313 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeAssetFairValueGrossLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_DerivativeAssetFairValueNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13433-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226000-175313 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 4D -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=118948506&loc=SL51823488-111719 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 4D -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=118948506&loc=SL51823488-111719 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226000-175313 + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118260190&loc=d3e13433-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 + Details
Name: | us-gaap_DerivativeLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of right to receive cash collateral under master netting arrangements offset against derivative liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=117331979&loc=d3e41228-113958 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
Name: | us-gaap_DerivativeLiabilityCollateralRightToReclaimCashOffset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of asset associated with financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=99393222&loc=SL20226003-175313 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959 + Details
Name: | us-gaap_DerivativeLiabilityFairValueGrossAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_DerivativeLiabilityFairValueNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_WarrantsAndRightsOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=us-gaap_ExchangeTradedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_FutureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CommodityOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=parr_CommodityOption2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=us-gaap_OverTheCounterMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |