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Property, Plant, and Equipment, Net

9 Months Ended

Sep. 30, 2011

Property, Plant and Equipment, Net [Abstract]

Property, plant and equipment, net consisted of the following:



	September 30, 2011			December 31, 2010
Refining facilities	$	405,924		$	396,787
Less accumulated depreciation	(61,634		)	(46,715		)
Property, plant and equipment, net	$	344,290		$	350,072

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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