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Segment Data
 12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Segment Data Segment Data
We aggregate our operating segments 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 primarily consists of the following:
•our corporate activities;
•results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 11); and
•intercompany eliminations.
The accounting policies of the reporting segments are the same as those described in Note 2, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The CODM evaluates performance based upon EBITDA attributable to Delek. We define EBITDA attributable to Delek for any period as net income (loss) attributable to Delek plus interest expense, income tax expense (benefit), depreciation and amortization. Segment EBITDA should not be considered a substitute for results prepared in accordance with U.S. GAAP and should not be considered an alternative to net income (loss), which is the most directly comparable financial measure to EBITDA that is in accordance with U.S. GAAP. Segment EBITDA, as determined and measured by us, should also not be compared to similarly titled measures reported by other companies.
Assets by segment are not a measure used to assess the performance of the Company by the CODM and thus are not disclosed.
Refining Segment
The refining segment processes crude oil and other feedstocks for the manufacture of transportation motor fuels, including various grades of gasoline, diesel fuel and aviation fuel, asphalt and other petroleum-based products that are distributed through owned and third-party product terminals. The refining segment includes the following:
•Tyler, Texas refinery (the "Tyler refinery");
•El Dorado, Arkansas refinery (the "El Dorado refinery");
•Big Spring, Texas refinery (the "Big Spring refinery"); and
•Krotz Springs, Louisiana refinery (the "Krotz Springs refinery").
As of December 31, 2023, the refining segment also owns and operates three biodiesel facilities involved in the production of biodiesel fuels and related activities, located in Crossett, Arkansas, Cleburne, Texas and New Albany, Mississippi. The biodiesel industry has historically been substantially aided by federal and state tax incentives. One tax incentive program that has been significant to our renewable fuels facilities is the federal blender's tax credit (also known as the biodiesel tax credit or "BTC"). The BTC provides a $1.00 refundable tax credit per gallon of pure
biodiesel to the first blender of biodiesel with petroleum-based diesel fuel. The blender's tax credit was originally set to expire December 31, 2022, but was extended through December 31, 2024. In addition, the refining segment also includes our wholesale crude operations.
On May 7, 2020, we sold our equity interests in Alon Bakersfield Property, Inc., an indirect wholly-owned subsidiary that owns the non-operating refinery located in Bakersfield, California, to a subsidiary of Global Clean Energy Holdings, Inc. (“GCE”). As part of the transaction, GCE granted a call option to Delek to acquire up to a 33 1/3% limited member interest in the acquiring subsidiary of GCE for up to $13.3 million, subject to certain adjustments. Such option is exercisable by Delek through the 90th day after GCE demonstrates commercial operations, as contractually defined which has not yet occurred as of December 31, 2023.
The refining segment's petroleum-based products are marketed primarily in the south central, southwestern and western regions of the United States. This segment also ships and sells gasoline into wholesale markets in the southern and eastern United States. Motor fuels are sold under the Alon or Delek brand through various terminals to supply Alon or Delek branded retail sites. In addition, Alon sells motor fuels through its wholesale distribution network on an unbranded basis.
Logistics Segment
Our logistics segment owns and operates crude oil, refined products and natural gas logistics and marketing assets as well as water disposal and recycling assets. The logistics segment generates revenue by charging fees for gathering, transporting and storing crude oil and natural gas, marketing, distributing, transporting and storing intermediate and refined products and disposing and recycling water in select regions of the southeastern United States, the Delaware Basin in New Mexico and West Texas for our refining segment and third parties, and sales of wholesale products in the West Texas market. The operating results and assets acquired in the Delaware Gathering Acquisition have been included in the logistics segment beginning on June 1, 2022.
Retail Segment
Our retail segment includes the operations of owned and leased convenience store sites located primarily in West Texas and New Mexico. These convenience stores typically offer various grades of gasoline and diesel under the Alon or Delek brand name and food products, food service, tobacco products, non-alcoholic and alcoholic beverages, general merchandise as well as money grams to the public, primarily under the 7-Eleven and DK or Alon brand names. Substantially all of the motor fuel sold through our retail segment is supplied by our Big Spring refinery, which is transferred to the retail segment at prices substantially determined by reference to published commodity pricing information. We operated 250 and 249 stores as of December 31, 2023 and 2022, respectively. In November 2018, we terminated the license agreement with 7-Eleven, Inc. According to the terms of such agreement and subsequent amendments, all 7-Eleven branding was removed on a store-by-store basis by December 31, 2023.
Significant Inter-segment Transactions
All inter-segment transactions have been eliminated in consolidation and consists primarily of the following:
•refining segment refined product sales to the retail segment to be sold through the store locations;
•refining segment sales of asphalt and refined product to entities included in corporate, other and eliminations;
•logistics segment service fee revenue under service agreements with the refining segment based on the number of gallons sold and to share a portion of the margin achieved in return for providing marketing, sales and customer services;
•logistics segment sales of wholesale finished product to our refining segment; and
•logistics segment crude transportation, terminalling and storage fee revenue from our refining segment for the utilization of pipeline, terminal and storage assets.
Business Segment Operating Performance
The following is a summary of business segment operating performance as measured by EBITDA for the year ended indicated (in millions):
 Year Ended December 31, 2023
(In millions)Refining
Logistics (1)
Retail
Corporate,
Other and Eliminations (2)
Consolidated
Net revenues (excluding intercompany fees and revenues)$15,578.1 $456.6 $882.7 $— $16,917.4 
Inter-segment fees and revenues828.8 563.8 — (1,392.6)— 
Total revenues$16,406.9 $1,020.4 $882.7 $(1,392.6)$16,917.4 
Segment EBITDA attributable to Delek$529.4 $363.0 $46.9 $(244.6)$694.7 
Depreciation and amortization(234.2)(92.4)(12.1)(12.9)(351.6)
Interest expense, net(42.3)(143.2)(0.2)(132.5)(318.2)
Income tax expense(5.1)
Net income attributable to Delek$19.8 
Income from equity method investments$(0.6)$(31.4)$— $(54.2)$(86.2)
Capital spending (3)
$246.9 $81.3 $29.8 $31.1 $389.1 

 Year Ended December 31, 2022
(In millions)RefiningLogisticsRetailCorporate,
Other and Eliminations		Consolidated
Net revenues (excluding intercompany fees and revenues)$18,730.9 $557.0 $956.9 $1.0 $20,245.8 
Inter-segment fees and revenues1,032.1 479.4 — (1,511.5)— 
Total revenues$19,763.0 $1,036.4 $956.9 $(1,510.5)$20,245.8 
Segment EBITDA attributable to Delek$719.1 $304.8 $44.1 $(264.7)$803.3 
Depreciation and amortization(205.4)(63.0)(12.0)(6.6)(287.0)
Interest expense, net(4.1)(82.3)0.5 (109.4)(195.3)
Income tax expense(63.9)
Net income attributable to Delek$257.1 
Income from equity method investments$(1.0)$(31.7)$— $(25.0)$(57.7)
Capital spending (excluding business combinations) (3)
$138.0 $130.7 $34.2 $40.2 $343.1 
 Year Ended December 31, 2021
(In millions)RefiningLogisticsRetailCorporate,
Other and Eliminations		Consolidated
Net revenues (excluding intercompany fees and revenues)$9,564.9 $282.1 $797.4 $3.8 $10,648.2 
Inter-segment fees and revenues702.9 418.8 — (1,121.7)— 
Total revenues$10,267.8 $700.9 $797.4 $(1,117.9)$10,648.2 
Segment EBITDA attributable to Delek$69.2 $258.0 $51.1 $(147.3)$231.0 
Depreciation and amortization(198.7)(42.8)(12.7)(10.4)(264.6)
Interest expense, net17.4 (50.2)— (103.9)(136.7)
Income tax benefit42.0 
Net loss attributable to Delek$(128.3)
Income from equity method investments$(0.7)$(24.6)$— $7.0 $(18.3)
Capital spending (3)
$172.4 $27.5 $5.1 $22.1 $227.1 
(1) Includes a $14.8 million goodwill impairment charge. Refer to Note 16 - Goodwill and Intangible Assets for further information.
(2) Includes a $23.1 million right-of-use asset impairment charge. Refer to Note 19 - Restructuring and Other Charges for further information.
(3) Capital spending includes additions on an accrual basis.