CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 190,951	$ 490,925
Restricted cash	4,006	4,001
Total cash, cash equivalents, and restricted cash	194,957	494,926
Trade accounts receivable, net of allowances of $0.2 million and $0.3 million at June 30, 2023 and December 31, 2022, respectively	402,086	252,885
Inventories	1,241,494	1,041,983
Prepaid and other current assets	54,814	92,043
Total current assets	1,893,351	1,881,837
Property, plant, and equipment
Property, plant, and equipment	1,517,019	1,224,567
Less accumulated depreciation and amortization	(426,760)	(388,733)
Property, plant, and equipment, net	1,090,259	835,834
Long-term assets
Operating lease right-of-use assets	330,864	350,761
Investment in Laramie Energy, LLC	84,425	0
Intangible assets, net	12,247	13,577
Goodwill	129,275	129,325
Other long-term assets	69,549	69,313
Total assets	3,609,970	3,280,647
Current liabilities
Current maturities of long-term debt	4,353	10,956
Obligations under inventory financing agreements	783,622	893,065
Accounts payable	351,320	151,395
Accrued taxes	48,474	32,099
Operating lease liabilities	69,053	66,081
Other accrued liabilities	513,131	640,494
Total current liabilities	1,769,953	1,794,090
Long-term liabilities
Long-term debt, net of current maturities	574,762	494,576
Finance lease liabilities	6,509	6,311
Operating lease liabilities	270,964	292,701
Other liabilities	68,471	48,432
Total liabilities	2,690,659	2,636,110
Commitments and contingencies (Note 15)
Stockholders’ equity
Preferred stock, $0.01 par value: 3,000,000 shares authorized, none issued	0	0
Common stock, $0.01 par value; 500,000,000 shares authorized at June 30, 2023 and December 31, 2022, 61,043,466 shares and 60,470,837 shares issued at June 30, 2023 and December 31, 2022, respectively	610	604
Additional paid-in capital	845,979	836,491
Accumulated earnings (deficit)	64,615	(200,687)
Accumulated other comprehensive income	8,107	8,129
Total stockholders’ equity	919,311	644,537
Total liabilities and stockholders’ equity	$ 3,609,970	$ 3,280,647

Obligations Under Inventory Financing Agreements

No definition available.

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Namespace Prefix:	parr_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).