XML 124 R98.htm IDEA: XBRL DOCUMENT
v3.22.4

Fair Value Measurements - Narrative (Details) $ in Thousands | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Mar. 31, 2022 $ / MMBTU | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) $ / MMBTU | Mar. 31, 2020 USD ($)
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Henry Hub, average spot price ($/MMBtu) | $ / MMBTU | 2.03 |  |  | 2.29 |
Impairment expense |  | $ 0 | $ 1,838 | $ 85,806 |
Fair Value Idling |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Impairment expense |  |  | $ 200 |  |
Measurement Input, Discount Rate |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Fair value, input, level 3 | 10.00% |  |  |  |
Laramie Energy Company |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Equity method investments, fair value |  |  |  |  | $ 1,900
Equity method investment, aggregate cost |  |  |  |  | $ 47,200
Impairment charge |  |  |  | 45,294 |
Refining and Retail Segment |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Impairment expense |  |  |  | 67,922 |
Refining |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Impairment expense |  |  |  | 38,100 |
Retail |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Impairment expense |  |  |  | 29,800 |
Par West - Asset Acquisition |  |  |  |  |
Schedule of Equity Method Investments [Line Items] |  |  |  |  |
Impairment expense |  |  |  | $ 17,900 |

X
- Definition Fair Value, Inputs, Level 3 + References No definition available. + Details
Name: | parr_FairValueInputsLevel3
Namespace Prefix: | parr_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Henry Hub, Average Spot Price + References No definition available. + Details
Name: | parr_HenryHubAverageSpotPrice
Namespace Prefix: | parr_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=126905981&loc=d3e2420-110228 + Details
Name: | us-gaap_AssetImpairmentCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the aggregate cost of investments accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestmentAggregateCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI https://asc.fasb.org/extlink&oid=126903467&loc=d3e32787-111569 + Details
Name: | us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value portion of investments accounted under the equity method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 25 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126960272&loc=d3e32014-111567 + Details
Name: | us-gaap_EquityMethodInvestmentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=99380562&loc=d3e13777-109266 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ScheduleOfEquityMethodInvestmentsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ImpairedLongLivedAssetsHeldAndUsedByTypeAxis=parr_FairValueIdlingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=parr_LaramieMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=parr_RefiningAndRetailSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=parr_RefiningMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=parr_RetailSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=parr_ParWestformerlyHawaiiRefineryExpansionAssetAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |