Other Assets and Liabilities

12 Months Ended

Dec. 31, 2018

Other Assets and Liabilities [Abstract]

Other Assets and Liabilities

Other Assets and Liabilities

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

Other Current Assets	December 31, 2018		December 31, 2017
Prepaid expenses	$	15.8	$	17.6
Short-term derivative assets (see Note 12)	61.9		15.9
Income and other tax receivables	24.3		74.9
RINs Obligation surplus (see Note 13)	—		1.1
Commodity investments	15.6		—
Other	18.1		20.4
Total	$	135.7	$	129.9

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

Other Non-Current Assets	December 31, 2018		December 31, 2017
Prepaid tax asset	$	—	$	56.2
Deferred financing costs	10.6		5.9
Long-term income tax receivables	—		2.1
Supply and Offtake receivable	32.7		46.3
Long-term derivative assets (see Note 12)	1.0		—
Other	8.6		16.3
Total	$	52.9	$	126.8

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

Accrued Expenses and Other Current Liabilities	December 31, 2018		December 31, 2017
Income and other taxes payable	$	126.0	$	154.1
Short-term derivative liabilities (see Note 12)	16.2		54.4
Interest payable	10.2		13.0
Employee costs	46.5		46.6
Environmental liabilities (see Note 14)	3.8		7.2
Product financing agreements	—		72.3
RINs Obligation deficit (see Note 13)	11.8		130.8
Accrued utilities	10.6		9.4
Tank inspection liabilities	7.0		10.7
Crude liabilities	42.3		34.5
Other	33.3		31.9
Total	$	307.7	$	564.9

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

Other Non-Current Liabilities	December 31, 2018		December 31, 2017
Pension and other postemployment benefit liabilities, net (see Note 22)	$	17.6	37.0
Long-term derivative liabilities (see Note 12)	1.0		0.9
Liability for unrecognized tax benefits	19.2		6.1
Above-market leases	9.2		11.2
Tank inspection liabilities	9.9		11.7
Other	6.0		16.1
Total	$	62.9	$	83.0