8. Property, Plant and Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property and equipment

Property, plant and equipment, net, consisted of the following:

	September 30,		December 31,
	2014		2013
Refinery and facilities	$	36,209,053	$	35,852,928
Pipelines and facilities		2,127,207		1,826,226
Onshore separation and handling facilities		325,435		325,435
Land		602,938		577,965
Other property and equipment		597,064		567,813
		39,861,697		39,150,367
Less:  Accumulated depletion, depreciation and amortization		4,191,256		3,016,713
		35,670,441		36,133,654
Construction in Progress		1,521,517		255,012
Property, Plant and Equipment, Net	$	37,191,958	$	36,388,666