Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Income Taxes	16. INCOME TAXES Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities and their respective tax bases, and net operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted rates expected to be applicable to taxable income in the years those temporary differences are recovered or settled. The effect on deferred tax assets and liabilities from a change in tax rates is recognized in income during the period that includes the enactment date. A valuation allowance is recorded by the company when it is more likely than not that some portion or all of a deferred tax asset will not be realized. Green Plains Partners is a limited partnership, which is treated as a flow-through entity for federal income tax purposes and is not subject to federal income taxes. As a result, the consolidated financial statements do not reflect such income taxes on pretax income or loss attributable to the noncontrolling interest in the partnership. Upon adoption of amended guidance in ASC 470-20, during the first quarter of 2021, the company reversed the remaining deferred tax liability of $9.2 million associated to the equity portion of previously issued convertible debt. As the company had recorded a full valuation allowance against its deferred tax assets, the reversal of the $9.2 million deferred tax liability would require an increase to the existing valuation allowance by the same amount which would normally be recorded through current income tax expense. However, as the change in the deferred tax liability is directly linked to the adoption of ASC 470-20, which is accounted for as a cumulative effect adjustment, the required increase to the valuation allowance is recorded as part of the cumulative adjustment to stockholders’ equity and has no effect on the consolidated statements of operations. The CARES Act was signed into law on March 27, 2020. The CARES Act includes several significant business tax provisions including elimination of the taxable limit for certain net operating losses (“NOL”), allowing businesses to carry back NOLs arising in 2018, 2019 and 2020 to the five prior tax years, accelerating refunds of previously generated corporate AMT credits, and loosening the business interest limitation under §163(j) from 30% to 50%. For 2021, the business interest limitation under §163(j) reverts back to 30%. The CARES Act also contains an employee retention credit to encourage employers to maintain headcounts even if employees cannot report to work because of issues related to COVID-19. In the second quarter of 2020, the company filed its preliminary 2019 federal income tax return, as well as a refund claim with the IRS to carry back our 2019 NOL to prior years. In the fourth quarter of 2020 the company filed its final 2019 federal income tax return and updated our 2019 NOL. For the year ended December 31, 2020, the company recorded an income tax benefit of $41.6 million related to the CARES Act including adjustments to certain valuation allowances. No additional tax benefit was recorded related to the CARES Act during the year ended December 31, 2021. Income tax expense (benefit) consists of the following (in thousands): Year Ended December 31, 2021 2020 2019Current $ 612 $ (37,047) $ (2,177)Deferred 1,233 (13,336) (18,881)Total 1,845 (50,383) (21,058)Less: Income tax expense - discontinued operations - - 258Income tax expense (benefit) - continuing operations $ 1,845 $ (50,383) $ (21,316) ‎ Differences between income tax expense from continuing operations at the statutory federal income tax rate and as presented on the consolidated statements of operations are summarized as follows (in thousands): Year Ended December 31, 2021 2020 2019Tax expense at federal statutory rate$ (8,883) $ (33,698) $ (36,317)State income tax expense (benefit), net of federal benefit 516 (802) (7,839)Nondeductible compensation 1,037 421 762Noncontrolling interests (4,587) (4,015) (3,961)Unrecognized tax benefits (170) (28) 36R&D credits - - (323)Increase in valuation allowance 15,301 6,279 25,314Disposition of subsidiary - - (373)Stock compensation (1,954) 721 369Amended return adjustments - (19,786) -Other 585 525 1,016Income tax expense (benefit)$ 1,845 $ (50,383) $ (21,316) Significant components of deferred tax assets and liabilities are as follows (in thousands): December 31, 2021 2020Deferred tax assets: Net operating loss carryforwards - Federal$ 14,857 $ 11,670Net operating loss carryforwards - State 12,147 10,875Tax credit carryforwards - Federal 64,081 64,081Tax credit carryforwards - State 7,281 7,369Derivative financial instruments 4,728 -Deferred revenue 129 149Interest expense carryforward 12,063 6,609Investment in partnerships 43,244 45,519Inventory valuation 1,259 290Stock-based compensation 1,312 1,439Accrued expenses 4,511 5,351Leases 8,885 7,958Organizational and start-up costs 746 1,047Other 783 337Total 176,026 162,694Valuation allowance (69,834) (43,336)Total deferred tax assets 106,192 119,358 Deferred tax liabilities: Convertible debt - (9,154)Fixed assets (100,166) (104,364)Derivative financial instruments - (724)Right-of-use assets (6,026) (5,116)Total deferred tax liabilities (106,192) (119,358)Deferred income taxes$ - $ - At December 31, 2021, the company has federal R&D credits of $67.8 million which will begin to expire in 2033. The company also has $7.3 million of state credits which will expire beginning in 2022. The company has federal net operating losses of $14.9 million which do not have an expiration date. The company increased the valuation allowance associated with its net deferred tax assets due to uncertainty that it will realize these assets in the future. The valuation allowance on deferred tax assets was recognized as a result of negative evidence, including cumulative losses in recent years, outweighing the more subjective positive evidence. Management considers whether it is more likely than not that some or all of the deferred tax assets will be realized, which is dependent on the generation of future taxable income and other tax attributes during the periods those temporary differences become deductible. Scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies are considered to make this assessment. The company will continue to regularly assess the realizability of deferred tax assets. Changes in earnings performance and future earnings projections, among other factors, may cause the company to adjust its valuation allowance on deferred tax assets, which would impact the company’s results of operations in the period it is determined that these factors have changed. The company’s federal income tax returns for the tax years ended December 31, 2014, 2017 and 2018 are currently under audit. The company’s federal returns for the tax years ended December 31, 2015, 2016, 2019 and 2020 are still subject to audit. A reconciliation of unrecognized tax benefits is as follows (in thousands): Unrecognized Tax BenefitsBalance at December 31, 2020$ 51,569Reduction for prior year tax positions (215)Balance at December 31, 2021$ 51,354 Recognition of these tax benefits would favorably impact the company’s effective tax rate. Unrecognized tax benefits were recorded as a reduction of the deferred asset associated with the federal tax credit carryforwards. Interest and penalties associated with uncertain tax positions are accrued as part of income taxes payable. Approximately $23 million in unrecognized tax benefits related to R&D credits are currently under audit. In addition, the results of the current audit may cause the company to significantly increase or decrease the unrecognized tax benefits associated with R&D credits for periods not under audit. At this time, the company does not have enough information to be able to estimate the potential adjustment.