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Trustee Taxes and Accrued Expenses and Other Current Liabilities
12 Months Ended
Dec. 31, 2013
Trustee Taxes and Accrued Expenses and Other Current Liabilities  
Trustee Taxes and Accrued Expenses and Other Current Liabilities

Note 10. Trustee Taxes and Accrued Expenses and Other Current Liabilities

        Accrued expenses and other current liabilities consisted of the following at December 31 (in thousands):

 
  2013   2012  

Barging transportation, product storage and other ancillary cost accruals

  $ 24,022   $ 47,837  

Employee compensation

    12,735     13,716  

Accrued interest

    3,331     1,090  

RIN and RVO deficiency

    13,068      

RIN loss on forward commitments

    6,166      

Other

    6,641     9,889  
           

Total

  $ 65,963   $ 71,442  
           
           

        Employee compensation consisted of bonuses, vacation and other salary accruals. Ancillary costs consisted of cost accruals related to product expediting and storage.

        In addition, the Partnership had trustee taxes payable of $80.2 million at December 31, 2013, which consisted of $55.4 million related to an ethanol credit and $24.8 million in various pass-through taxes collected from customers on behalf of taxing authorities. Trustee taxes payable at December 31, 2012 of $91.5 million consisted of $56.3 million related to an ethanol credit and $35.2 million in various pass-through taxes collected from customers on behalf of taxing authorities.