Other Assets and Liabilities

12 Months Ended

Dec. 31, 2019

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



Other Current Assets	December 31, 2019		December 31, 2018
Biodiesel tax credit (see Note 4)	$	97.5	$	—
Income and other tax receivables	61.9		24.3
Short-term derivative assets (see Note 12)	30.2		61.9
Prepaid expenses	21.9		15.8
Environmental Credits Obligation surplus (see Note 13)	16.8		10.3
RINs assets	14.5		13.0
Investment commodities	12.1		15.6
Note receivable - current portion (see Note 8)	6.2		—
Other	7.6		7.8
Total	$	268.7	$	148.7

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



Other Non-Current Assets	December 31, 2019		December 31, 2018
Supply and Offtake receivable	$	32.7	$	32.7
Other equity Investments	8.9		—
Deferred financing costs	8.5		10.6
Note receivable - non-current portion (see Note 8)	6.2		—
Long-term derivative assets (see Note 12)	0.1		1.0
Other	11.4		8.6
Total	$	67.8	$	52.9

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



Accrued Expenses and Other Current Liabilities	December 31, 2019		December 31, 2018
Income and other taxes payable	$	119.6	$	126.0
Crude purchase liabilities	72.1		42.3
Employee costs	47.6		46.5
Product financing agreements	21.1		—
Environmental Credits Obligation deficit (see Note 13)	18.5		11.8
Short-term derivative liabilities (see Note 12)	14.1		16.2
Interest payable	8.8		10.2
Environmental liabilities (see Note 14)	8.2		3.8
Tank inspection liabilities	5.6		7.0
Accrued utilities	4.4		10.6
Other	26.8		33.3
Total	$	346.8	$	307.7

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



Other Non-Current Liabilities	December 31, 2019		December 31, 2018
Tank inspection liabilities	$	9.9	$	9.9
Liability for unrecognized tax benefits	12.1		19.2
Pension and other postemployment benefit liabilities, net	5.3		17.6
Long-term derivative liabilities (see Note 12)	1.4		1.0
Above-market leases	—		9.2
Other	2.2		6.0
Total	$	30.9	$	62.9