Debt Extinguishment and Commitment Costs

No definition available.

Name:	parr_DebtExtinguishmentandCommitmentCosts
Namespace Prefix:	parr_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 25
-Paragraph 23
-URI http://asc.fasb.org/extlink&oid=116868678&loc=d3e1043-128460

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues
Revenues	$ 1,399,134	$ 1,401,638	$ 1,409,409	$ 1,191,335	$ 879,112	$ 909,781	$ 856,396	$ 765,439	$ 5,401,516	$ 3,410,728	$ 2,443,066
Operating expenses
Cost of revenues (excluding depreciation)									4,803,589	3,003,116	2,054,627
Operating expense (excluding depreciation)									312,899	215,284	202,016
Depreciation, depletion, and amortization									86,121	52,642	45,989
General and administrative expense (excluding depreciation)									46,223	47,426	46,078
Acquisition and integration costs									4,704	10,319	395
Total operating expenses									5,253,536	3,328,787	2,349,105
Operating income	59,531	18,405	48,621	21,423	20,408	4,894	28,983	27,656	147,980	81,941	93,961
Other income (expense)
Interest expense and financing costs, net									(74,839)	(39,768)	(31,632)
Debt extinguishment and commitment costs									(11,587)	(4,224)	(8,633)
Other income (expense), net									2,516	1,046	911
Change in value of common stock warrants									(3,199)	1,801	(1,674)
Change in value of contingent consideration									0	(10,500)	0
Equity earnings (losses) from Laramie Energy, LLC									(89,751)	9,464	18,369
Total other expense, net									(176,860)	(42,181)	(22,659)
Income (loss) before income taxes									(28,880)	39,760	71,302
Income tax benefit (expense)									69,689	(333)	1,319
Net Income	$ 35,439	$ (83,891)	$ 28,169	$ 61,092	$ 13,886	$ (5,822)	$ 16,178	$ 15,185	$ 40,809	$ 39,427	$ 72,621
Income per share
Basic (USD per share)	$ 0.68	$ (1.65)	$ 0.56	$ 1.23	$ 0.30	$ (0.13)	$ 0.35	$ 0.33	$ 0.80	$ 0.85	$ 1.58
Diluted (USD per share)	$ 0.68	$ (1.65)	$ 0.56	$ 1.14	$ 0.30	$ (0.13)	$ 0.35	$ 0.33	$ 0.80	$ 0.85	$ 1.57
Weighted-average number of shares outstanding
Basic (in shares)									50,352	45,726	45,543
Diluted (in shares)									50,470	45,755	45,583