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Acquisitions - Updates to Purchase Price Allocation (Details) - Alon USA Energy, Inc. - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2017
Dec. 31, 2017
Business Acquisition [Line Items]    
Cash $ 0.0  
Receivables [1] (10.8)  
Inventories [2] 11.3  
Prepaids and other current assets (2.4)  
Property, plant and equipment [3] (52.6)  
Equity method investments 0.0  
Acquired intangible assets [4] 14.0  
Other non-current assets 0.0  
Accounts payable [5] 2.3  
Obligation under Supply & Offtake Agreements   $ 0.0
Current portion of environmental liabilities 0.0  
Other current liabilities [6] (19.8)  
Environmental liabilities and asset retirement obligations, net of current portion [7] (19.7)  
Deferred income taxes [8] 78.0  
Debt 0.0  
Other non-current liabilities [9] (19.9)  
Resulting adjustment to goodwill $ (19.6)  
[1] Change primarily relates to a reclassification of intercompany accounts receivable against intercompany accounts payable during the fourth quarter 2017 to properly reflect the net amounts receivable and payable from third parties.
[2] Change is is related to adjustments for inventory that was used in production but not yet purchased. These adjustments resulted in corresponding increases in accounts payable.
[3] Change is due to continued valuation procedures around property, plant and equipment acquired.
[4] Change is primarily due to revised estimates for the fair value of the third-party fuel agreements intangible and the fuel trade name intangible, as well as the addition of an intangible for license agreements and right-of-way intangible.
[5] Change is primarily due to the accrual of amounts identified as owed for inventory used by but not yet purchased, as well as other amounts identified as owed subsequent to our initial purchase price allocation, net of a reclassification of intercompany accounts receivable against intercompany accounts payable during the fourth quarter 2017 to properly reflect the net amounts receivable and payable from third parties.
[6] Change is primarily due to an increase in current income taxes payable recorded in connection with our continued evaluation of income taxes associated with the acquisition, an increase to record a pre-acquisition contingent liability related to litigation, as well as adjustments to record tank inspection and above-market rail car lease liabilities not previously valued.
[7] Change is to record the long-term portion of additional asset retirement obligations and environmental liabilities identified based on preliminary estimates and/or to update preliminary estimates based on additional information.
[8] Change is related to adjustments to net deferred tax liabilities based on the updated purchase price allocation and revisions of preliminary tax estimates.
[9] Change is primarily to record the long-term portion of above-market lease liabilities related to rail cars and tank inspection liabilities not previously valued.