Other Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2019

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



Other Current Assets	September 30, 2019		December 31, 2018
Short-term derivative assets (see Note 11)	$	48.7	$	61.9
Prepaid expenses	21.0		15.8
Environmental Credits Obligation surplus (see Note 12)	20.2		10.3
Income and other tax receivables	7.8		24.3
Commodity investments	6.0		15.6
Note receivable - current portion (see Note 7)	4.6		—
Other	6.8		7.8
Total	$	115.1	$	135.7

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



Other Non-Current Assets	September 30, 2019		December 31, 2018
Supply and Offtake receivable	$	32.7	$	32.7
Note receivable - non-current portion (see Note 7)	7.7		—
Deferred financing costs	8.7		10.6
Other equity Investments	6.9		—
Long-term derivative assets (see Note 11)	0.6		1.0
Other	9.8		8.6
Total	$	66.4	$	52.9

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



Accrued Expenses and Other Current Liabilities	September 30, 2019		December 31, 2018
Crude liabilities	$	223.5	$	42.3
Income and other taxes payable	105.8		126.0
Employee costs	38.7		46.5
Product financing agreements	21.0		—
Environmental Credits Obligation deficit (see Note 12)	16.7		11.8
Interest payable	12.4		10.2
Short-term derivative liabilities (see Note 11)	10.2		16.2
Tank inspection liabilities	6.5		7.0
Accrued utilities	4.9		10.6
Environmental liabilities (see Note 13)	3.7		3.8
Other	44.2		33.3
Total	$	487.6	$	307.7

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



Other Non-Current Liabilities	September 30, 2019		December 31, 2018
Pension and other postemployment benefit liabilities, net	$	16.2	$	17.6
Tank inspection liabilities	9.9		9.9
Liability for unrecognized tax benefits	7.2		19.2
Long-term derivative liabilities (see Note 11)	3.8		1.0
Above-market leases	—		9.2
Other	1.4		6.0
Total	$	38.5	$	62.9