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Segment Data Segment Data (Policies)
9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment Reporting, Policy
We aggregate our operating units into three reportable segments: Refining, Logistics, and Retail. Operations that are not specifically included in the reportable segments are included in Corporate, Other and Eliminations, which consist of the following:
our corporate activities;
results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 10);
wholesale crude operations;
Alon's asphalt terminal operations; and
intercompany eliminations.
Decisions concerning the allocation of resources and assessment of operating performance are made based on this segmentation. Management measures the operating performance of each of the reportable segments based on the segment contribution margin. Segment contribution margin is defined as net revenues less cost of materials and other and operating expenses, excluding depreciation and amortization.