Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2016

Discontinued Operations [Abstract]

Results of Operations Associated with Discontinued Operations

	Three Months			Nine Months
	Ended September 30,			Ended September 30,
(Thousands of dollars)		2016	2015	2016	2015
Revenues (costs)	$	(1,345)	(1,342)	(510)	381,154
Loss before income taxes	$	(1,593)	(8,366)	(885)	(8,029)
Income tax (benefit) expense		–	(22)	–	3,134
Loss from discontinued operations	$	(1,593)	(8,344)	(885)	(11,163)

Major Categories of Assets and Liabilities Reflected as Held for Sale

	September 30,		December 31,
(Thousands of dollars)	2016		2015
Current assets
Cash	$	5,097	7,927
Accounts receivable		9,001	12,037
Other		15,880	18,376
Total current assets held for sale	$	29,978	38,340
Current liabilities
Accounts payable	$	915	2,433
Accrued compensation and severance		–	2,179
Refinery decommissioning cost		2,361	2,685
Total current liabilities associated with assets held for sale	$	3,276	7,297