Other Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

The detail of other current assets is as follows (in millions):



Other Current Assets	June 30, 2018		December 31, 2017
Prepaid expenses	$	13.5	$	17.6
Short-term derivative assets (see Note 16)	39.9		15.9
Income and other tax receivables	15.5		75.7
RINs Obligation surplus (see Note 15)	4.1		1.1
Commodity investments	18.1		—
Other	16.6		19.6
Total	$	107.7	$	129.9

The detail of other non-current assets is as follows (in millions):



Other Non-Current Assets	June 30, 2018		December 31, 2017
Prepaid tax asset	$	—	$	56.2
Deferred financing costs	7.0		5.9
Long-term income tax receivables	14.0		2.1
Supply and Offtake receivable	32.7		46.3
Long-term derivative assets (see Note 16)	0.7		—
Other	10.1		16.3
Total	$	64.5	$	126.8

The detail of accrued expenses and other current liabilities is as follows (in millions):



Accrued Expenses and Other Current Liabilities	June 30, 2018		December 31, 2017
Income and other taxes payable	$	221.4	$	154.1
Short-term derivative liabilities (see Note 16)	31.0		54.4
Interest payable	9.3		13.0
Employee costs	33.3		46.6
Environmental liabilities (see Note 17)	7.6		7.2
Product financing agreements	—		72.3
RINs Obligation deficit (see Note 15)	6.4		130.8
Accrued utilities	7.4		9.4
Tank inspection liabilities	8.7		10.7
Crude liabilities	87.7		34.5
Other	32.2		31.9
Total	$	445.0	$	564.9

The detail of other non-current liabilities is as follows (in millions):



Other Non-Current Liabilities	June 30, 2018		December 31, 2017
Pension and other postemployment benefit liabilities, net (see Note 18)	$	37.0	$	37.0
Long-term derivative liabilities (see Note 16)	0.2		0.9
Liability for unrecognized tax benefits	7.2		6.1
Above-market lease	10.1		11.2
Tank inspection liabilities	10.1		11.7
Other	10.1		16.1
Total	$	74.7	$	83.0