Discontinued Operations and Assets Held for Sale (Tables)

9 Months Ended

Sep. 30, 2018

Discontinued Operations and Assets Held for Sale [Abstract]

Results of Operations Associated with Discontinued Operations

	Three Months Ended			Nine Months Ended
	September 30,			September 30,
(Thousands of dollars)		2018	2017	2018	2017
Revenues	$	–	598	6	853
Income (loss) before income taxes		(1,815)	425	(2,650)	1,177
Income tax benefit		–	–	–	–
Income (loss) from discontinued operations	$	(1,815)	425	(2,650)	1,177

Major Categories of Assets and Liabilities Reflected as Held for Sale

		September 30,	December 31,
(Thousands of dollars)		2018	2017
Current assets
Cash	$	17,409	16,631
Accounts receivable		3,731	6,298
Total current assets held for sale	$	21,140	22,929
Current liabilities
Accounts payable	$	143	837
Refinery decommissioning cost		2,659	2,693
Total current liabilities associated with assets held for sale	$	2,802	3,530