Other Assets and Liabilities

3 Months Ended

Mar. 31, 2020

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



Other Current Assets	March 31, 2020		December 31, 2019
Short-term derivative assets (see Note 9)	$	84.8	$	30.2
Income and other tax receivables	74.1		61.9
RINs assets	38.9		14.5
Prepaid expenses	21.0		21.9
Biodiesel tax credit (see Note 2)	12.4		97.5
Environmental Credits Obligation surplus (see Note 10)	11.1		16.8
Note receivable - current portion, net of allowance of $3.1 million	8.7		6.2
Investment commodities	4.6		12.1
Other	6.5		7.6
Total	$	262.1	$	268.7

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



Other Non-Current Assets	March 31, 2020		December 31, 2019
Supply and Offtake receivable	$	32.7	$	32.7
Other equity Investments	9.4		8.9
Deferred financing costs	8.1		8.5
Note receivable - non-current portion	—		6.2
Long-term derivative assets (see Note 9)	3.2		0.1
Other	10.0		11.4
Total	$	63.4	$	67.8

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



Accrued Expenses and Other Current Liabilities	March 31, 2020		December 31, 2019
Crude purchase liabilities	$	79.4	$	72.1
Income and other taxes payable	75.4		119.6
Environmental Credits Obligation deficit (see Note 10)	50.2		18.5
Product financing agreements	42.0		21.1
Short-term derivative liabilities (see Note 9)	34.2		14.1
Employee costs	22.2		47.6
Interest payable	11.3		8.8
Environmental liabilities (see Note 11)	8.2		8.2
Tank inspection liabilities	5.2		5.6
Accrued utilities	2.3		4.4
Other	24.3		26.8
Total	$	354.7	$	346.8

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



Other Non-Current Liabilities	March 31, 2020		December 31, 2019
Liability for unrecognized tax benefits	$	12.5	$	12.1
Tank inspection liabilities	9.9		9.9
Pension and other postemployment benefit liabilities, net	4.6		5.3
Long-term derivative liabilities (see Note 9)	1.1		1.4
Other	0.6		2.2
Total	$	28.7	$	30.9