Other Current Assets and Liabilities

12 Months Ended

Dec. 31, 2023

Other Current Assets and Liabilities [Abstract]

Other Current Assets and Liabilities

Other Current Assets and Liabilities

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

Other Current Assets	December 31, 2023		December 31, 2022
Prepaid expenses	$	47.8	$	45.4
Income and other tax receivables	15.5		20.9
Investment commodities	4.0		29.8
Short-term derivative assets (see Note 11)	1.3		22.4
Other	9.6		4.2
Total	$	78.2	$	122.7

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

Accrued Expenses and Other Current Liabilities	December 31, 2023		December 31, 2022
Product financing agreements	$	224.2	$	258.0
Crude purchase liabilities	190.7		268.7
Income and other taxes payable	166.9		120.4
Employee costs	67.0		91.2
Consolidated Net RINs Obligation deficit (see Note 12)	39.6		295.5
Deferred revenue	16.0		44.6
Short-term derivative liabilities (see Note 11)	3.9		21.3
Other	62.9		67.1
Total	$	771.2	$	1,166.8