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Segment Information | 12 Months Ended
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Dec. 31, 2023
Segment Reporting [Abstract] |
Segment Information | Segment Information We report the results for the following four reportable segments: (i) Refining, (ii) Logistics, (iii) Retail, and (iv) Corporate and Other. Summarized financial information concerning reportable segments consists of the following (in thousands):
For the year ended December 31, 2023 |  | Refining |  | Logistics |  | Retail |  |  |  |  |  | Corporate, Eliminations, and Other (1) |  | Total
Revenues |  | $ | 7,969,480 |  |  | $ | 260,779 |  |  | $ | 592,480 |  |  |  |  |  |  | $ | (590,784) |  |  | $ | 8,231,955 |
Cost of revenues (excluding depreciation) |  | 6,845,834 |  |  | 145,944 |  |  | 437,198 |  |  |  |  |  |  | (590,867) |  |  | 6,838,109 |
Operating expense (excluding depreciation) |  | 373,612 |  |  | 24,450 |  |  | 87,525 |  |  |  |  |  |  | — |  |  | 485,587 |
Depreciation and amortization |  | 81,017 |  |  | 25,122 |  |  | 11,462 |  |  |  |  |  |  | 2,229 |  |  | 119,830 |
Impairment expense |  | — |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | — |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 91,447 |  |  | 91,447 |
Equity earnings from refining and logistics investments |  | (7,363) |  |  | (4,481) |  |  | — |  |  |  |  |  |  | — |  |  | (11,844) |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 17,482 |  |  | 17,482 |
Par West redevelopment and other costs |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 11,397 |  |  | 11,397 |
Loss (gain) on sale of assets, net |  | 219 |  |  | — |  |  | (308) |  |  |  |  |  |  | 30 |  |  | (59) |
Operating income (loss) |  | $ | 676,161 |  |  | $ | 69,744 |  |  | $ | 56,603 |  |  |  |  |  |  | $ | (122,502) |  |  | $ | 680,006 |
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  |  |  |  |  | (72,450) |
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  |  |  |  |  | (19,182) |
Other expense, net |  |  |  |  |  |  |  |  |  |  |  |  |  | (53) |
Equity earnings from Laramie Energy, LLC |  |  |  |  |  |  |  |  |  |  |  |  |  | 24,985 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | 613,306 |
Income tax benefit |  |  |  |  |  |  |  |  |  |  |  |  |  | 115,336 |
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 728,642 |
Total assets |  | $ | 2,904,563 |  |  | $ | 530,214 |  |  | $ | 256,711 |  |  |  |  |  |  | $ | 172,462 |  |  | $ | 3,863,950 |
Goodwill |  | 39,821 |  |  | 55,232 |  |  | 34,222 |  |  |  |  |  |  | — |  |  | 129,275 |
Capital expenditures |  | 42,711 |  |  | 18,916 |  |  | 18,801 |  |  |  |  |  |  | 1,849 |  |  | 82,277 |
________________________________________________________ (1)Includes eliminations of intersegment revenues and cost of revenues of $590.8 million for the year ended December 31, 2023.
For the year ended December 31, 2022 |  | Refining |  | Logistics |  | Retail |  |  |  |  |  | Corporate, Eliminations, and Other (1) |  | Total |
Revenues |  | $ | 7,046,060 |  |  | $ | 198,821 |  |  | $ | 570,206 |  |  |  |  |  |  | $ | (493,302) |  |  | $ | 7,321,785 |  |
Cost of revenues (excluding depreciation) |  | 6,332,694 |  |  | 109,458 |  |  | 428,712 |  |  |  |  |  |  | (494,850) |  |  | 6,376,014 |  |
Operating expense (excluding depreciation) |  | 236,989 |  |  | 14,988 |  |  | 81,229 |  |  |  |  |  |  | — |  |  | 333,206 |  |
Depreciation and amortization |  | 65,472 |  |  | 20,579 |  |  | 10,971 |  |  |  |  |  |  | 2,747 |  |  | 99,769 |  |
Impairment expense |  | — |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | — |  |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 62,396 |  |  | 62,396 |  |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 3,663 |  |  | 3,663 |  |
Par West redevelopment and other costs |  | 9,003 |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | 9,003 |  |
Loss (gain) on sale of assets, net |  | 1 |  |  | (253) |  |  | 56 |  |  |  |  |  |  | 27 |  |  | (169) |  |
Operating income (loss) |  | $ | 401,901 |  |  | $ | 54,049 |  |  | $ | 49,238 |  |  |  |  |  |  | $ | (67,285) |  |  | $ | 437,903 |  |
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  |  |  |  |  | (68,288) |  |
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,329) |  |
Gain on curtailment of pension obligation |  |  |  |  |  |  |  |  |  |  |  |  |  | — |  |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  | 613 |  |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | 364,899 |  |
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  | (710) |  |
Net income |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 364,189 |  |
Total assets |  | $ | 2,580,298 |  |  | $ | 412,336 |  |  | $ | 244,233 |  |  |  |  |  |  | $ | 43,780 |  |  | $ | 3,280,647 |  |
Goodwill |  | 39,821 |  |  | 55,232 |  |  | 34,272 |  |  |  |  |  |  | — |  |  | 129,325 |  |
Capital expenditures |  | 31,967 |  |  | 12,094 |  |  | 7,652 |  |  |  |  |  |  | 1,312 |  |  | 53,025 |  |
________________________________________________________ (1)Includes eliminations of intersegment revenues and cost of revenues of $493.3 million for the year ended December 31, 2022.
For the year ended December 31, 2021 |  | Refining |  | Logistics |  | Retail |  |  |  |  |  | Corporate, Eliminations, and Other (1) |  | Total |
Revenues |  | $ | 4,471,111 |  |  | $ | 184,734 |  |  | $ | 456,416 |  |  |  |  |  |  | $ | (402,172) |  |  | $ | 4,710,089 |  |
Cost of revenues (excluding depreciation) |  | 4,306,371 |  |  | 96,828 |  |  | 337,476 |  |  |  |  |  |  | (402,201) |  |  | 4,338,474 |  |
Operating expense (excluding depreciation) |  | 203,511 |  |  | 14,722 |  |  | 71,845 |  |  |  |  |  |  | — |  |  | 290,078 |  |
Depreciation and amortization |  | 58,258 |  |  | 22,044 |  |  | 10,880 |  |  |  |  |  |  | 3,059 |  |  | 94,241 |  |
Impairment expense |  | 1,838 |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | 1,838 |  |
General and administrative expense (excluding depreciation) |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 48,096 |  |  | 48,096 |  |
Acquisition and integration costs |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 87 |  |  | 87 |  |
Par West redevelopment and other costs |  | 9,591 |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | 9,591 |  |
Loss (gain) on sale of assets, net |  | (19,659) |  |  | (19) |  |  | (45,034) |  |  |  |  |  |  | 15 |  |  | (64,697) |  |
Operating income (loss) |  | $ | (88,799) |  |  | $ | 51,159 |  |  | $ | 81,249 |  |  |  |  |  |  | $ | (51,228) |  |  | $ | (7,619) |  |
Interest expense and financing costs, net |  |  |  |  |  |  |  |  |  |  |  |  |  | (66,493) |  |
Debt extinguishment and commitment costs |  |  |  |  |  |  |  |  |  |  |  |  |  | (8,144) |  |
Gain on curtailment of pension obligation |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,032 |  |
Other expense, net |  |  |  |  |  |  |  |  |  |  |  |  |  | (52) |  |
Loss before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | (80,276) |  |
Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,021) |  |
Net loss |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (81,297) |  |
Total assets |  | $ | 1,928,987 |  |  | $ | 398,182 |  |  | $ | 228,245 |  |  |  |  |  |  | $ | 14,837 |  |  | $ | 2,570,251 |  |
Goodwill |  | 39,821 |  |  | 55,232 |  |  | 32,209 |  |  |  |  |  |  | — |  |  | 127,262 |  |
Capital expenditures |  | 15,689 |  |  | 6,801 |  |  | 5,917 |  |  |  |  |  |  | 1,126 |  |  | 29,533 |  |
________________________________________________________ (1)Includes eliminations of intersegment revenues and cost of revenues of $402.2 million for the year ended December 31, 2021.

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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/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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