Calumet Specialty Products Partners (CLMT) 10-K15 Mar 232022 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Dec. 31, 2022	Mar. 14, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	000-51734
Entity Registrant Name	Calumet Specialty Products Partners, L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	35-1811116
Entity Address, Address Line One	2780 Waterfront Parkway East Drive
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Indianapolis
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46214
City Area Code	317
Local Phone Number	328-5660
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	CLMT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 649.2
Entity Common Stock, Shares Outstanding		79,835,801
Documents Incorporated by Reference	NONE.
Entity Central Index Key	0001340122
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	Indianapolis, Indiana
Auditor Firm ID	42

Description of the Business

Description of the Business	12 Months Ended
Description of the Business	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of the Business	Description of the Business Calumet Specialty Products Partners, L.P. (the “Company”) is a publicly-traded Delaware limited partnership listed on the Nasdaq Global Select Market (“Nasdaq”) under the ticker symbol “CLMT.” The general partner of the Company is Calumet GP, LLC, a Delaware limited liability company. As of December 31, 2022, the Company had 79,189,583 li mited partner common units a nd 1,616,114 genera l partner equivalent units outstanding. The general partner owns 2% of the Company and all of the incentive distribution rights (as defined in the Company’s partnership agreement, “IDRs”), while the remaining 98% is owned by limited partners. The Company manufactures, formulates, and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. Calumet is headquartered in Indianapolis, Indiana and operates twelve facilities throughout North America.

Description of the Business Det

Description of the Business Details - shares	12 Months Ended
Description of the Business Details - shares	Dec. 31, 2022	Dec. 31, 2021
Limited Partners
Schedule of Capitalization, Equity [Line Items]
Limited partners interest units outstanding	79,189,583	78,676,262
Limited Partners \| CLMT Limited Partner [Member]
Schedule of Capitalization, Equity [Line Items]
Limited partners', ownership percentage	98%
General Partner
Schedule of Capitalization, Equity [Line Items]
General partner units outstanding	1,616,114
General Partner \| CLMT General Partner [Member]
Schedule of Capitalization, Equity [Line Items]
General partner, ownership percentage	2%

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 35.2	$ 38.1
Accounts receivable, net:
Other	22.3	36.2
Total accounts receivable	268	253
Inventories	498	326.6
Prepaid expenses and other current assets	19.2	14.9
Total current assets	820.4	632.6
Property, plant and equipment, net	1,482	949.7
Goodwill	173	173
Other intangible assets, net	36.3	45.8
Operating lease right-of-use assets	107.5	157.7
Restricted cash	0	83.8
Other noncurrent assets, net	122.6	85.3
Total assets	2,741.8	2,127.9
Current liabilities:
Accounts payable	442.4	301
Accrued interest payable	34.6	27.7
Accrued salaries, wages and benefits	93	93.7
Taxes Payable, Current	9.5	11.6
Other current liabilities	34.3	20.2
Current portion of operating lease liabilities	70.7	65.1
Current portion of long-term debt	20	7.4
Derivative Liability, Current	26.5	0
Total current liabilities	1,352.1	899.8
Liability, Pension and Other Postretirement and Postemployment Benefits, Noncurrent	4.8	6.7
Other long-term liabilities	18.3	15.8
Long-term operating lease liabilities	37.1	93.1
Purchase and Supply Commitment, current liability	221.8	173
Long-term debt, less current portion	1,539.7	1,418.8
Total liabilities	3,029.5	2,513
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250	0
Partners’ capital (deficit):
Total partners’ capital (deficit)	(537.7)	(385.1)
Total liabilities and partners’ capital (deficit)	2,741.8	2,127.9
LT RINs obligation	77.5	78.8
Current portion RINs Obligation	399.3	200.1
Other Liabilities, Current	34.3	20.2
Other Liabilities, Noncurrent	18.3	15.8
Accounts Receivable, after Allowance for Credit Loss	$ 245.7	$ 216.8

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss	$ 1.3	$ 2
Limited Partners
Limited Partners' interest units issued	79,189,583	78,676,262
Limited partners interest units outstanding	79,189,583	78,676,262

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Sales	$ 4,686.7	$ 3,148	$ 2,268.2
Cost of sales	4,335.9	3,005.1	2,169.1
Gross profit	350.8	142.9	99.1
Operating costs and expenses:
Selling	53.9	52.8	47.8
General and administrative	141	151.1	91.1
Taxes other than income taxes	13.7	12.5	9.8
Loss on impairment and disposal of assets	0.7	4.1	6.8
Other operating expense	8.1	8	15.5
Operating income (loss)	133.4	(85.6)	(71.9)
Other income (expense):
Interest expense	(175.9)	(149.5)	(125.9)
Debt extinguishment costs	(41.4)	(0.5)	0
Gain (loss) on derivative instruments	(81.7)	(23.3)	52.4
Other income (expense)	(2.8)	0.3	(2.5)
Total other expense	(301.8)	(173)	(76)
Net loss before income taxes	(168.4)	(258.6)	(147.9)
Income tax expense	3.4	1.5	1.1
Net loss	171.8	260.1	149
Net loss attributable to noncontrolling interest	(6.7)	0	0
Net loss attributable to partners	(165.1)	(260.1)	(149)
Allocation of net loss to partners:
Net loss attributable to partners	(165.1)	(260.1)	(149)
Less:
General partners’ interest in net loss	3.3	5.2	3
Net loss available to limited partners	$ (161.8)	$ (254.9)	$ (146)
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding — basic	79,336,283	78,980,839	78,369,091
Weighted average limited partner units outstanding — diluted	79,336,283	78,980,839	78,369,091
Limited partners’ interest basic net loss per unit	$ (2.04)	$ (3.23)	$ (1.86)
Limited partners' interest diluted net loss per unit	$ (2.04)	$ (3.23)	$ (1.86)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net loss	$ (171.8)	$ (260.1)	$ (149)
Cash flow hedges:
Cash flow hedge loss	0	0
Cash flow hedge loss			(0.2)
Defined benefit pension and retiree health benefit plans	1.8	2.2
Defined benefit pension and retiree health benefit plans			(1.5)
Total other comprehensive income (loss)	1.8	2.2	(1.7)
Comprehensive loss	(170)	(257.9)	(150.7)
Less: Comprehensive loss attributable to noncontrolling interest	(6.7)	0	0
Comprehensive loss attributable to partners’ capital (deficit)	$ (163.3)	$ (257.9)	$ (150.7)

Consolidated Statements of Part

Consolidated Statements of Partners' Capital - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Income (Loss)	General Partner	Limited Partners
Beginning balance at Dec. 31, 2019	$ 21.6	$ (10.6)	$ 12	$ 20.2
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive (loss) income	(1.7)	(1.7)	0	0
Net loss attributable to partners	(149)	0		(146)
Net loss attributable to general partners	(3)		(3)
Settlement of tax withholdings on equity-based incentive compensation	(0.5)	0	0	(0.5)
Amortization of phantom units	1	0	0	1
Ending balance at Dec. 31, 2020	(128.6)	(12.3)	9	(125.3)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive (loss) income	2.2	2.2	0	0
Net loss attributable to partners	(260.1)	0		(254.9)
Net loss attributable to general partners	(5.2)		(5.2)
Settlement of tax withholdings on equity-based incentive compensation	(0.6)	0	0	(0.6)
Amortization of phantom units	2	0	0	2
Ending balance at Dec. 31, 2021	(385.1)	(10.1)	3.8	(378.8)
Increase (Decrease) in Partners' Capital [Roll Forward]
Other comprehensive (loss) income	1.8	1.8	0	0
Net loss attributable to partners	(165.1)	0		(161.8)
Net loss attributable to general partners	(3.3)
Settlement of phantom units	6.7	0	0	6.7
Settlement of tax withholdings on equity-based incentive compensation	(4.1)	0	0	(4.1)
Modification of phantom units	13.5	0	0	13.5
Amortization of phantom units	5.7	0	0	5.7
Adjustment to ASC 480 redemption value	(11.1)	0	0	(11.1)
Ending balance at Dec. 31, 2022	$ (537.7)	$ (8.3)	$ 0.5	$ (529.9)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net loss	$ (171.8)	$ (260.1)	$ (149)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	98.3	107.7	105.1
Amortization of turnaround costs	23.1	17	14.6
Non-cash interest expense	17.6	10.6	6
Debt extinguishment costs	41.4	0.5	0
Non-cash RINs expense	197.9	149.5	116.4
Unrealized (gain) loss on derivative instruments	45.9	24.4	(2.8)
Loss on impairment and disposal of assets	0.7	4.1	6.8
Equity based compensation	15.8	50.7	5.5
Lower of cost or market inventory adjustment	19.4	(44.7)	24
Other non-cash activities	2.2	2.4	(2.1)
Changes in assets and liabilities:
Accounts receivable	(15)	(91.4)	25.5
Inventories	(190.8)	(27)	14
Prepaid expenses and other current assets	(5.2)	(3.7)	0.6
Turnaround costs	(62.6)	(61)	(23.4)
Accounts payable	57.3	71	(38.1)
Accrued interest payable	8.4	(3.2)	(1)
Accrued salaries, wages and benefits	9.5	17.1	(12.5)
Other taxes payable	(2.1)	2.1	(2.3)
Other liabilities	10.6	(10)	(24.5)
Net cash provided by (used in) operating activities	100.6	(44)	62.8
Investing activities
Additions to property, plant and equipment	(536.2)	(82.9)	(44)
Acquisition of businesses, net of cash acquired	0	0	(3.3)
Proceeds from sale of property, plant and equipment	0.2	0.1	0.1
Net cash provided by discontinued operations	0	0	0.9
Net Cash Provided by (Used in) Investing Activities, Total	(536)	(82.8)	(46.3)
Financing activities
Proceeds from borrowings — revolving credit facility	1,695.1	1,122.1	1,130.7
Repayments of borrowings — revolving credit facility	(1,591.1)	(1,230.1)	(1,022.7)
Proceeds from borrowings — senior notes	325	0	0
Repayments of borrowings — senior notes	(363.1)	(150)	0
Payments on finance lease obligations	(0.9)	(0.6)	(0.5)
Proceeds from inventory financing	2,166	1,046.7	756.1
Payments on inventory financing	(2,132.6)	(999.2)	(786)
Proceeds from sale of redeemable noncontrolling interest in subsidiary	250	0	0
Payments for issuance of Preferred Units	(4.4)	0	0
Proceeds from MRL Credit Facility	0	300	0
Repayments of borrowings — MRL Credit Facility	(347.3)	0	0
Proceeds from other financing obligations	372.9	70	31.4
Payments on other financing obligations	(15.6)	(7.6)	(33.4)
Debt issuance costs	(5.3)	(12)	(1.8)
Net Cash Provided by (Used in) Financing Activities, Total	348.7	139.3	73.8
increase (decrease) in cash, cash equivalents and restricted cash	(86.7)	12.5	90.3
Cash, cash equivalents and restricted cash at beginning of period	121.9	109.4	19.1
Cash, cash equivalents and restricted cash at end of period	35.2	121.9	109.4
Cash and cash equivalents	35.2	38.1	109.4
Restricted cash	0	83.8	0
Supplemental disclosure of cash flow information
Interest paid, net of capitalized interest	151.4	142.9	120.2
Supplemental disclosure of non-cash investing activities
Non-cash property, plant and equipment additions	$ 136.9	$ 51.4	$ 4.6

Accounting Policies

Accounting Policies	12 Months Ended
Accounting Policies	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Standards Update and Change in Accounting Principle	Change in Accounting Policy During the first quarter of fiscal 2021, the Company changed its method of accounting for shipping and handling costs, which are primarily costs paid to third-party shippers for transporting products to customers. Under the new method of accounting, the Company includes shipping costs in cost of sales, whereas previously, they were included in operating costs and expenses under the caption transportation expense. The Company believes that including these expenses in cost of sales is preferable, as it better aligns these costs with the related revenue in the gross profit calculation and is consistent with the practices of other industry peers. This change in accounting principle has been applied retrospectively, and the consolidated statements of operations reflect the effect of this accounting principle change for all periods presented. This reclassification had no impact on net income (loss) before income taxes, net income (loss) attributable to limited partners, limited partners’ interest basic net income (loss) per unit, or limited partners’ interest diluted net income (loss) per unit. The consolidated balance sheets, consolidated statements of comprehensive income (loss), consolidated statements of partners’ capital (deficit), and consolidated statements of cash flows were not impacted by this accounting principle change. The consolidated statement of operations for the year ended December 31, 2020 has been adjusted to reflect this change in accounting policy. The impact of the adjustment for the year ended December 31, 2020 was an increase of $111.0 million to cost of sales and a corresponding decrease to transportation expense in the consolidated statements of operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Notes)	12 Months Ended
Summary of Significant Accounting Policies (Notes)	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Consolidation The consolidated financial statements and related notes reflect the accounts of the Company, its wholly-owned subsidiaries, and its majority-owned subsidiaries. All intercompany profits, transactions and balances have been eliminated. Reclassifications Certain amounts in the prior years’ consolidated financial statements have been reclassified to conform to the current year presentation. Use of Estimates The Company’s consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash, Cash Equivalents and Restricted Cash Cash, cash equivalents and restricted cash include all highly liquid investments with a maturity of three months or less at the time of purchase. Restricted cash as of December 31, 2021 represents cash that was legally restricted under the MRL Credit Facility, and it is presented as a non-current asset because it is only available for capital additions related to the renewable diesel project. Accounts Receivable The Company performs periodic credit evaluations of customers’ financial condition and generally does not require collateral. Accounts receivable are carried at their face amounts. The Company maintains an allowance for credit losses for estimated losses in the collection of accounts receivable. The Company makes estimates regarding the future ability of its customers to make required payments based on historical experience, the age of the accounts receivable balances, credit quality of its customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay. Individual accounts are written off against the allowance for credit losses after all reasonable collection efforts have been exhausted. The activity in the allowance for credit losses was as follows (in millions): December 31, 2022 2021 2020 Beginning balance $ 2.0 $ 0.8 $ 0.9 Provision (0.7) 1.2 (0.1) Write-offs, net — — — Ending balance $ 1.3 $ 2.0 $ 0.8 Inventories The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the lower of cost or market value. The replacement cost of these inventories, based on current market values, would have been $99.9 million and $64.9 million higher than the carrying value of inventory as of December 31, 2022 and 2021, respectively. On March 31, 2017, June 19, 2017 and November 2, 2022, the Company sold inventory comprised of crude oil, refined products and renewable feedstocks to Macquarie Energy North America Trading Inc. (“Macquarie”) under Supply and Offtake Agreements as described in Note 8 — “Inventory Financing Agreements” related to the Great Falls, Shreveport and Montana Renewables facilities, respectively. Inventories consist of the following (in millions): December 31, 2022 December 31, 2021 Titled Supply & Offtake Agreements (1) Total Titled Supply & Offtake Agreements (1) Total Raw materials $ 99.6 $ 22.5 $ 122.1 $ 41.0 $ 19.9 $ 60.9 Work in process 62.5 95.7 158.2 52.5 28.5 81.0 Finished goods 137.3 80.4 217.7 121.1 63.6 184.7 $ 299.4 $ 198.6 $ 498.0 $ 214.6 $ 112.0 $ 326.6 (1) Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 8 - “Inventory Financing Agreements” for further information. Under the LIFO inventory method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs, resulting in a better matching of costs and revenues. For the years ended December 31, 2022 and December 31, 2021, the Company re corded decreases (exclus ive of lower of cost or market (“LCM”) adjustm ents) of $12.8 million and $5.6 million, respectively, in cost of sales in the consolidated statements of operations due to the liquidation of inventory layers. For the year ended December 31, 2020, the Company recorded an increase (exclusive of LCM adjustments) of $4.5 million in cost of sales in the consolidated statements of operations due to the liquidation of inventory layers. In addition, the use of the LIFO inventory method may result in increases or decreases to cost of sales in years that inventory volumes decline as the result of charging cost of sales with LIFO inventory costs generated in prior periods. In periods of rapidly declining prices, LIFO inventories may have to be written down to market value due to the higher costs assigned to LIFO layers in prior periods. During the year ended December 31, 2022, the Company recorded an increase in cost of sales in the consolidated financial statements of operations of $19.4 million, substantially all of which was the result of declining market prices for renewable feedstocks at our Montana Renewables facility. During the year ended December 31, 2021, the Company record ed a decrease in cost of sales in the consolidated statements of operations of $44.7 million due to the sale of inventory previously adjusted through the LCM valuation. During the year ended December 31, 2020, the Company recorded an increase in cost of sales in the consolidated statements of operations of $24.0 million as a result of declining market prices. Derivatives The Company is exposed to fluctuations in the price of numerous commodities, such as crude oil (its principal raw material), as well as the sales prices of gasoline, diesel, natural gas and jet fuel. Given the historical volatility of commodity prices, these fluctuations can significantly impact sales, gross profit and net income. Therefore, the Company utilizes derivative instruments primarily to minimize its price risk and volatility of cash flows associated with the purchase of crude oil, natural gas, and the sale of fuel products. The Company employs various hedging strategies and does not hold or issue derivative instruments for trading purposes. For further information, please read Note 10 - “Derivatives.” On a regular basis, the Company enters into commodity contracts with counterparties for the purchase or sale of crude oil, blendstocks and various finished products. These contracts usually qualify for the normal purchase / normal sale exemption under ASC 815 and, as such, are not measured at fair value. Property, Plant and Equipment Property, plant and equipment are stated on the basis of cost. Depreciation is calculated using the straight-line method over the estimated useful lives. Assets under finance leases are amortized over the lesser of the useful life of the asset or the term of the lease. Property, plant and equipment, including depreciable lives, consisted of the following (in millions): December 31, 2022 2021 Land $ 8.9 $ 8.7 Buildings and improvements (10 to 40 years) 35.6 35.5 Machinery and equipment (10 to 20 years) 2,153.7 1,649.6 Furniture, fixtures and software (5 to 10 years) 48.7 47.9 Assets under finance leases (1 to 14 years) (1) 6.9 8.3 Construction-in-progress 222.5 116.3 2,476.3 1,866.3 Less accumulated depreciation (994.3) (916.6) $ 1,482.0 $ 949.7 (1) Assets under finance leases consist of buildings and machinery and equipment. As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively. Under the composite depreciation method, the cost of partial retirements of a group is charged to accumulated depreciation. However, when there are dispositions of complete groups or significant portions of groups, the cost and related accumulated depreciation are retired, and any gain or loss is reflected in earnings. During 2022, 2021 and 2020, the Company incurred $194.5 million, $151.1 million and $126.3 million, respectively, of interest expense of which $18.6 million, $1.6 million and $0.4 million, respectively, was capitalized as a component of property, plant and equipment. The Company periodically assesses its operations and legal requirements to determine if recognition of an asset retirement obligation is necessary. The Company has not recorded an asset retirement obligation as of December 31, 2022 or 2021 given the timing of any retirement and related costs are currently indeterminable. During the years ended December 31, 2022, 2021 and 2020 , the Company recorded $88.7 million , $95.9 million and $91.1 million, respectively, of depreciation expense on its property, plant and equipment. Depreciation expense included $0.7 million , $0.7 million and $0.6 million for the years ended 2022, 2021 and 2020, respectively, related to the Company’s finance lease assets. The Company capitalizes the cost of computer software developed or obtained for internal use. Capitalized software is amortized using the straight-line method over five $43.5 million and $42.8 million, respectively, of capitalized software costs. As of December 31, 2022 and 2021, the Company had $41.4 million and $36.0 million, respectively, of accumulated depreciation related to the capitalized software costs. During the years ended December 31, 2022, 2021 and 2020, the Company recorded $5.4 million, $7.8 million and $7.4 million, respectively, of amortization expense on capitalized computer software. Goodwill Goodwill represents the excess of purchase price over fair value of the net assets acquired in various acquisitions. Please read Note 6 - “Goodwill and Other Intangible Assets” for more information. The Company assesses goodwill for impairment annually as of October 1st and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with ASC 350, Intangibles — Goodwill and Other (Topic 350) and ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . Under ASC 350, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the impairment test is unnecessary. The Company assessed goodwill for impairment qualitatively and quantitatively for the year ended December 31, 2022 and qualitatively for the year ended December 31, 2021. In assessing the qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company assesses relevant events and circumstances that may impact the fair value and the carrying amount of the reporting unit. The identification of relevant events and circumstances and how these may impact a reporting unit’s fair value or carrying amount involve significant judgment and assumptions. The judgment and assumptions include the identification of macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and Company specific events and making the assessment on whether each relevant factor will impact the impairment test positively or negatively and the magnitude of any such impact. In the first step of the quantitative assessment, the Company’s assets and liabilities, including existing goodwill and other intangible assets, are assigned to the identified reporting units to determine the carrying value of the reporting units. Under ASU 2017-04, goodwill impairment testing is done by comparing the fair value of the reporting unit to its carrying value. If the carrying amount exceeds the fair value, the Company would recognize an impairment charge for the amount that the reporting unit's carrying value exceeds the fair value, not to exceed the total amount of goodwill allocated to that reporting unit. When performing the quantitative assessment, the fair value of the reporting units is determined using the income approach. The income approach focuses on the income-producing capability of the reporting unit, measuring the current value of the reporting unit by calculating the present value of its future economic benefits such as cash earnings, cost savings, corporate tax structure and product offerings. Value indications are developed by discounting expected cash flows to their present value at a rate of return that incorporates the risk-free rate for the use of funds, the expected rate of inflation, and risks associated with the reporting unit. For more information, please read Note 6 — “Goodwill and Other Intangible Assets.” Finite-Lived Intangible Assets Finite-lived intangible assets consist of intangible assets associated with customer relationships, tradenames, trade secrets, patents and royalty agreements that were acquired in various acquisitions. The majority of these assets are being amortized using undiscounted estimated future cash flows over the term of the related agreements. Intangible assets associated with customer relationships are being amortized using the undiscounted estimated future cash flows method based upon assumed rates of annual customer attrition. For more information, please read Note 6 — “Goodwill and Other Intangible Assets.” Other Noncurrent Assets Other noncurrent assets include turnaround costs. Turnaround costs represent capitalized costs associated with the Company’s periodic major maintenance and repairs and the net carrying value of turnaround costs included in other noncurrent assets in the consolidated balance sheets w ere $119.7 million and $82.3 million as of December 31, 2022 and 2021, respectively. The Company capitalizes these costs and amortizes the costs on a straight-line basis over the lives of the turnaround assets which is generally two five of $54.0 million and $41.5 million at December 31, 2022 and 2021, respectively. Renewable Identification Numbers (“RINs”) Obligation The Company’s RINs volume obligation (“RVO”) is an estimated provision for the future purchase of RINs in order to satisfy the U.S. Environmental Protection Agency’s (“EPA”) requirement to blend renewable fuels into certain transportation fuel products pursuant to the Renewable Fuel Standard (“RFS”). A RIN is a 38-character number assigned to each physical gallon of renewable fuel produced in or imported into the United States. The EPA sets annual volume obligations for the percentage of renewable fuels that must be blended into transportation fuels consumed in the U.S. and, as a producer of transportation fuels from petroleum, the Company is subject to those obligations. Compliance is demonstrated by tendering RINs to the EPA documenting that blending has been accomplished. To the extent the Company is unable to physically blend renewable fuels to satisfy the EPA requirement, it may purchase RINs in the open market to satisfy the annual obligations. The Company accounts for its current period RVO by multiplying the quantity of RINs shortage (based on actual results) by the period end RINs spot price, which is recorded as both a current and long-term liability in the consolidated balance sheets. These liabilities are revalued at the end of each subsequent accounting period, which produce non-cash mark-to-market adjustments that are reflected in cost of sales in the consolidated statements of operations (with the exception of RINs for compliance year 2019 related to the San Antonio refinery, which amount is reflected in other operating expense in the consolidated statements of operations). RINs generated by blending may be sold or held to offset future RVO. Any gains or losses from RINs sales are recorded in cost of sales in the consolidated statements of operations. The liabilities associated with the Company’s RVO are considered recurring fair value measurements. Please read Note 7 — “Commitments and Contingencies” for further information on the Company’s RVO. Impairment of Long-Lived Assets The Company periodically evaluates the carrying value of long-lived assets to be held and used, including finite-lived intangible assets, when events or circumstances warrant such a review. The carrying value of a long-lived asset to be held and used is considered impaired when the anticipated separately identifiable undiscounted cash flows from such an asset are less than the carrying value of the asset. In such an event, a write-down of the asset would be recorded through a charge to operations, based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved. Long-lived assets to be disposed of other than by sale are considered held and used until disposal. During the years ended December 31, 2022 and 2021, the Company did not identify any impairment indicators that suggested the carrying values of its long-lived assets are not recoverable at the asset groups within the Specialty Products and Solutions, Montana/Renewables, Performance Brands and Corporate segments. As a result of the long-lived asset impairment assessment performed, no im pairment charges were recorded for the years ended December 31, 2022 and 2021. For the year ended December 31, 2020 , the Company recorded a loss of $5.1 million for the write-off of an other receivable for payments due from an unconsolidated affiliate, which is included in loss on impairment and disposal of assets in the consolidated statements of operations. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue Recognition, which states that revenue is recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. Please read Note 4 - “Revenue Recognition” for additional information on our revenue recognition accounting policies and elections. Revenues associated with transactions commonly called buy/sell contracts, in which the purchase and sale of inventory with the same counterparty are entered into “in contemplation” of one another, are combined and reported as a net purchase in cost of sales in the consolidated statements of operations. Concentrations of Credit Risk The Company performs periodic credit evaluations of its customers’ financial condition and in some instances requires cash in advance or letters of credit prior to shipment for domestic orders. For international orders, letters of credit are generally required, and the Company maintains insurance policies which cover certain export orders. The Company maintains an allowance for credit losses account for estimated losses resulting from the inability of its customers to make required payments. The allowance for credit losses is developed based on several factors including historical experience, the age of the accounts receivable balances, credit quality of the Company’s customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay, which exist as of the balance sheet dates. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company has derivative positions with a limited number of counterparties. The evaluation of these counterparties is performed quarterly in connection with the Company’s ASC 820-10, Fair Value Measurements and Disclosures, valuations to determine the impact of the counterparty credit risk on the valuation of its derivative instruments. Earnings per Unit The Company calculates earnings per unit under ASC 260-10, Earnings per Share . The Company treats incentive distribution rights (“IDRs”) as participating securities for the purposes of computing earnings per unit in the period that the general partner becomes contractually obligated to receive IDRs. Also, the undistributed earnings are allocated to the partnership interests based on the allocation of earnings to the Company’s partners’ capital accounts as specified in the Company’s partnership agreement. When distributions exceed earnings, net income is reduced by the actual distributions with the resulting net loss being allocated to capital accounts as specified in the Company’s partnership agreement. Unit-Based Compensation For unit-based compensation equity awards granted, compensation expense is recognized in the Company’s consolidated financial statements on a straight-line basis over the awards’ vesting periods based on their fair values on the dates of grant. The unit-based compensation awards vest over a period not exceeding four years. The amount of compensation expense recognized at any date is at least equal to the portion of the grant date value of the award that is vested at that date. For more information, please re ad Note 13 — “Unit-Based Compensation.” Unit-based compensation liability awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units (“Liability Awards”). Liability Awards are recorded in accrued salaries, wages and benefits based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards is updated at each balance sheet date and changes in the fair value of the vested portions of the Liability Awards are recorded as increases or decreases to compensation expense. The Company recognizes forfeitures as they occur. Please read Note 13 — “Unit-Based Compensation” for more information on Liability Awards. Advertising Expenses The Company expenses advertising costs as incurred which tot aled $9.1 million, $7.4 million and $4.3 million for the years ended December 31, 2022, 2021 and 2020 , respectively. Advertising expenses are reported as selling expenses in the consolidated statements of operations. Recently Adopted Accounting Pronouncements On January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) which changed the impairment model for most financial instruments. Previous guidance required the recognition of credit losses based on an incurred loss impairment methodology that reflects losses once the losses are probable. Under ASU 2016-13, the Company is required to use a current expected credit loss (“CECL”) model that immediately recognizes an estimate of credit losses that are expected to occur over the life of the financial instruments that are in the scope of the update, including trade receivables. The CECL model uses a broader range of reasonable and supportable information in the development of credit loss estimates. The result of the adoption of ASU 2016-13 was de-minimis and did not result in an adjustment to beginning partners’ capital (deficit). The allowance for credit losses for accounts receivable was $1.3 million and $2.0 million at December 31, 2022 and 2021, respectively.

Revenue Recognition Revenue Rec

Revenue Recognition Revenue Recognition (Note)	12 Months Ended
Revenue Recognition Revenue Recognition (Note)	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Recognition The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Products The Company manufactures, formulates, and markets a diversified slate of specialty branded products to customers in various consumer-facing and industrial markets. In addition, the Company produces fuel and fuel related products, including gasoline, diesel, jet fuel, asphalt, and other fuels products, as well as renewable diesel and renewable naphtha. At our Montana Renewables facility, we expect to have the future capability to process a variety of geographically advantaged renewable feedstocks into renewable fuels, including: renewable diesel, sustainable aviation fuel, renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha. These renewable fuels are, or are expected to be, distributed into renewable markets in the western half of North America. The Company also blends, packages and markets high-performance branded specialty products through its Royal Purple, Bel-Ray, and TruFuel brands. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. Revenue is recognized when obligations under the terms of a contract with a customer are satisfied and control of the promised goods are transferred to the customer. The contract with the customer states the final terms of the sale, including the description, quantity and price of each product or service purchased. For fuel products, payment is typically due in full between 2 to 30 days of delivery or the start of the contract term, such that payment is typically collected 2 to 30 days subsequent to the satisfaction of performance obligations. For specialty products, payment is typically due in full between 30 to 90 days of delivery or the start of the contract term, such that payment is typically collected 30 to 90 days subsequent to the satisfaction of performance obligations. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The expected costs associated with a product assurance warranty continues to be recognized as expense when products are sold. The Company does not offer promised services that could be considered warranties that are sold separately or provide a service in addition to assurance that the related product complies with agreed upon specifications. The Company establishes provisions based on the methods described in ASC 606 for estimated returns and warranties as variable consideration when determining the transaction price. Excise and Sales Taxes The Company assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities. Shipping and Handling Costs Shipping and handling costs are deemed to be fulfillment activities rather than a separate distinct performance obligation. Cost of Obtaining Contracts The Company may incur incremental costs to obtain a sales contract, which under ASC 606 should be capitalized and amortized over the life of the contract. The Company has elected to apply the practical expedient in ASC 340-40-50-5 allowing the Company to expense these costs since the contracts are short-term in nature with a contract term of one year or less. Contract Balances Under product sales contracts, the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional. Accordingly, a product sales contract does not give rise to contract assets or liabilities under ASC 606. The Company’s receivables, net of allowance for expected credit losses from contracts with customers as of December 31, 2022 and 2021 wa s $245.7 million a nd $216.8 million, respectively. Transaction Price Allocated to Remaining Performance Obligations The Company’s product sales are short-term in nature with a contract term of one year or less. The Company has utilized the practical expedient in ASC 606-10-50-14 exempting the Company from disclosure of the transaction price allocated to remaining performance obligations if the performance obligation is part of a contract that has an original expected duration of one year or less. Additionally, each unit of product generally represents a separate performance obligation; therefore, future volumes are wholly unsatisfied and disclosure of the transaction price allocated to remaining performance obligations is not required.

Leases Leases (Notes)

Leases Leases (Notes)	12 Months Ended
Leases Leases (Notes)	Dec. 31, 2022
Leases [Abstract]
Lessee, Operating Leases	Leases The Company has various operating and finance leases primarily for the use of land, storage tanks, railcars, equipment, precious metals and office facilities that have remaining lease terms of greater than one seventeen years, some of which include options to extend the lease for up to 33 years, and some of which include options to terminate the lease within one year. Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): December 31, 2022 December 31, 2021 Assets: Classification: Operating lease assets Operating lease right-of-use assets $ 107.5 $ 157.7 Finance lease assets Property, plant and equipment, net (1) 2.8 4.2 Total leased assets $ 110.3 $ 161.9 Liabilities: Current Operating Current portion of operating lease liabilities $ 70.7 $ 65.1 Finance Current portion of long-term debt 0.9 0.8 Non-current Operating Long-term operating lease liabilities 37.1 93.1 Finance Long-term debt, less current portion 2.5 3.2 Total lease liabilities $ 111.2 $ 162.2 (1) As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The components of lease expense related to the Company’s leases for the periods presented were as follows (in millions): December 31, Lease Costs: Classification: 2022 2021 2020 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 75.4 $ 51.5 $ 46.2 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 8.2 7.8 8.6 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 19.2 13.8 1.9 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.7 0.7 0.6 Interest on lease liabilities Interest expense 1.3 0.4 0.4 Total lease cost $ 104.8 $ 74.2 $ 57.7 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. (2) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit. Operating lease expense included in the consolidated statements of operations was $102.8 million, $73.1 million and $56.7 million for the years ended December 31, 2022, 2021 and 2020 , respectively. Cash paid related to operating lease obligations approximated lease expense for 2022, 2021 and 2020, respectively. As of December 31, 2022, the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancelable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2023 $ 75.4 $ 1.1 $ 76.5 2024 16.6 1.1 17.7 2025 11.3 0.8 12.1 2026 4.7 0.7 5.4 2027 2.9 0.2 3.1 Thereafter 7.2 — 7.2 Total $ 118.1 $ 3.9 $ 122.0 Less: Interest 10.3 0.5 10.8 Present value of lease liabilities $ 107.8 $ 3.4 $ 111.2 Less obligations due within one year 70.7 0.9 71.6 Long-term lease obligations $ 37.1 $ 2.5 $ 39.6 (1) As of December 31, 2022, the Company’s operating lease pa yments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of December 31, 2022. (2) As of December 31, 2022, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2022. Weighted-Average Lease Term and Discount Rate The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases for the periods presented were as follows: Lease Term and Discount Rate: December 31, 2022 December 31, 2021 Weighted-average remaining lease term (years): Operating leases 2.7 3.1 Finance leases 3.9 4.8 Weighted-average discount rate: Operating leases 6.9 % 7.0 % Finance leases 7.1 % 7.3 %

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets (Notes)	12 Months Ended
Goodwill and Other Intangible Assets (Notes)	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets For the years ended December 31, 2022 and 2021, the Company performed its annual goodwill assessment for each of the years then ended, and determined that the fair value of each of its reporting units with goodwill exceeded its carrying value. Thus, no impairment charge for goodwill related to the Specialty Products and Solutions segment or Performance Brands segment was recorded in the consolidated statements of operations within asset impairment for the years ended December 31, 2022 and 2021, respectively. There is no goodwill within the reporting units for the Montana/Renewables segment or the Corporate segment. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement. Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Performance Brands Consolidated Total Net balance as of December 31, 2020 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2021 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2022 $ 49.3 $ 123.7 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2022 and 2021, is $35.5 million. Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2022 December 31, 2021 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (153.6) $ 181.8 $ (147.4) Tradenames 11 26.8 (23.7) 26.8 (22.3) Trade secrets 13 52.9 (50.1) 52.9 (48.5) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.9) 6.1 (3.6) 19 $ 269.2 $ (232.9) $ 269.2 $ (223.4) Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition. For the years ended December 31, 2022, 2021 and 2020 , the Company recorded amortization expense of intangible ass ets o f $9.5 million, $11.8 million and $14.3 million , respectively. As of December 31, 2022, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9 2026 $ 3.8 2027 $ 3.2

Commitments and Contingencies (

Commitments and Contingencies (Notes)	12 Months Ended
Commitments and Contingencies (Notes)	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Contingencies From time to time, the Company is a party to certain claims and litigation incidental to its business, including claims made by various taxation and regulatory authorities, such as the Internal Revenue Service, the EPA and the U.S. Occupational Safety and Health Administration (“OSHA”), as well as various state environmental regulatory bodies and state and local departments of revenue, as the result of audits or reviews of the Company’s business. In addition, the Company has property, business interruption, general liability and various other insurance policies that may result in certain losses or expenditures being reimbursed to the Company. Environmental The Company conducts crude oil and specialty refining, blending and terminal operations and such activities are subject to stringent federal, regional, state and local laws and regulations governing worker health and safety, the discharge of materials into the environment and environmental protection. These laws and regulations impose obligations that are applicable to the Company’s operations, such as requiring the acquisition of permits to conduct regulated activities, restricting the manner in which the Company may release materials into the environment, requiring remedial activities or capital expenditures to mitigate pollution from former or current operations, requiring the application of specific health and safety criteria addressing worker protection and imposing substantial liabilities for pollution resulting from its operations. Failure to comply with these laws and regulations may result in the assessment of sanctions, including administrative, civil and criminal penalties; the imposition of investigatory, remedial or corrective action obligations or the incurrence of capital expenditures; the occurrence of delays in the permitting, development or expansion of projects and the issuance of injunctive relief limiting or prohibiting Company activities. Moreover, certain of these laws impose joint and several, strict liability for costs required to remediate and restore sites where petroleum hydrocarbons, wastes or other materials have been released or disposed. In addition, new laws and regulations, new interpretations of existing laws and regulations, increased governmental enforcement or other developments, some of which legal requirements are discussed below, could significantly increase the Company’s operational or compliance expenditures. Remediation of subsurface contamination is in process at certain of the Company’s refinery sites and is being overseen by the appropriate state agencies. Based on current investigative and remedial activities, the Company believes that the soil and groundwater contamination at these refineries can be controlled or remediated without having a material adverse effect on the Company’s financial condition. However, such costs are often unpredictable and, therefore, there can be no assurance that the future costs will not become material. Renewable Identification Numbers Obligation and Litigation The Renewable Fuel Standard (“RFS”) provision of the Clean Air Act allows small refineries to apply at any time for a Small Refinery Exemption (“SRE”) from the renewable blending requirements, and we have applied in respect of compliance years 2019, 2020, 2021 and 2022. In September 2022, EPA finalized an alternative RIN retirement schedule for small refineries as set forth below: Compliance Year RINs Retirement Due Date 2019 Calumet carried forward its 2019 RVO into the 2020 compliance year as provided under the RFS. Calumet’s 2019 RVO is now due with the 2020 RVO. 2020 Under the Alt RIN Retirement schedule, five installments of 20% are due: February 1, 2023 May 1, 2023 August 1, 2023 November 1, 2023 February 1, 2024 However, the Fifth Circuit has granted the Shreveport refinery’s motion to stay enforcement while the appeal is pending. A similar motion regarding the Montana refinery remains pending in the D.C. Circuit. 2021 March 31, 2023 2022 September 1, 2023 2018 RVO. In April 2022, EPA issued new decisions denying 36 petitions from small refineries seeking SREs for program year 2018 that had been remanded by the U.S. Court of Appeals for the D.C. Circuit to EPA. EPA had previously granted 31 of these 36 petitions in August 2019, including petitions from the Company. Concurrent with the April 2022 denial action, EPA provided an alternate compliance approach to allow these 31 small refineries to meet their 2018 compliance obligations without purchasing or redeeming additional RINs. In April 2022, the Company filed a petition for review of EPA’s denial of the 2018 SRE petition for the Shreveport refinery in the U.S. Court of Appeals for the Fifth Circuit. In June 2022, the Company filed a petition for review of EPA’s denial of the 2018 SRE petition for the Montana refinery in the U.S. Court of Appeals for the Ninth Circuit and filed a protective petition for review in the U.S. Court of Appeals for the D.C. Circuit challenging the EPA’s denials of both the Shreveport and Montana refineries’ petitions. Upon a motion made by EPA, the Ninth Circuit dismissed the Company’s appeal of the denial of the Montana refinery’s 2018 SRE petition for improper venue in favor of the D.C. Circuit appeal. EPA filed a similar motion to dismiss or transfer in the Fifth Circuit; however the Fifth Circuit denied EPA’s motion and ordered the merits panel to consider both the merits of the appeal and the venue question raised by EPA. These 2018 RVO appeals have been consolidated with the 2019-2020 RVO appeals described below. 2019-2020 RVO. In June 2022, EPA issued final decisions denying 69 pending petitions from small refineries seeking SREs for compliance years 2016 to 2021, including petitions submitted by the Company seeking exemptions for program years 2019 and 2020, based on an across-the-board determination that no small refinery suffers disproportionate economic hardship from the RFS program, a contention which was subsequently rejected by the Government Accountability Office. In September 2022, EPA finalized an alternative RIN retirement schedule for small refineries as set forth above. The alternative RIN retirement schedule allows the use of RINs generated in post-2020 compliance years to meet the 2020 RFS obligations. The Company’s small refineries are eligible to use this alternative schedule. In August 2022, the Company filed a petition for review of EPA’s denial of the 2019 and 2020 SRE petitions for the Shreveport refinery in the U.S. Court of Appeals for the Fifth Circuit, and a petition for review of EPA’s denial of the 2019 and 2020 SRE petitions for the Montana refinery in the U.S. Court of Appeals for the Ninth Circuit. The Company again filed a protective petition for review in the U.S. Court of Appeals for the D.C. Circuit challenging both of the EPA’s denials. These appeals have been consolidated with the applicable program year 2018 appeals. Upon a motion made by EPA, the Ninth Circuit transferred the Company’s Montana appeal, which is now pending in the D.C. Circuit. The Fifth Circuit denied EPA’s request to dismiss or transfer the appeal, ruling that merits panel will also consider EPA’s argument that the Shreveport refinery appeals should be transferred to the D.C. Circuit. The Company filed motions in both appeals asking the circuit courts to stay the Company’s 2019 and 2020 RFS obligations while the merits appeals are pending. In January 2023, the Fifth Circuit granted the Company’s motion for stay relating to the Shreveport refinery, holding that the Company is likely to be successful on the merits of its appeal on the basis that EPA’s denial was an unlawful retroactive application of a new small refinery hardship standard. The motion for stay relating to the Montana refinery remains pending in the D.C. Circuit. 2021-2022 RVO. In October 2022, Calumet applied for SREs for 2021 and 2022 compliance years and is presently awaiting EPA response. The Company continues to anticipate that RFS compliance may continue to result in a significant expense for the Specialty Products and Solutions and Montana/Renewables segments. If legal or regulatory changes occur that have the effect of increasing the RINs Obligation, increasing the market price of RINs, or eliminating or narrowing the availability of SREs, the Company could be required to purchase additional RINs in the open market, which may materially increase the costs related to RFS compliance and could have a material adverse effect on the results of operations and liquidity. As of December 31, 2022 and 2021, the Company had a RINs Obligation recorded on the consolidated balance sheets of $476.8 million and $278.9 million, respectively. Please read Note 3 — “Summary of Significant Accounting Policies” for additional information. Occupational Health and Safety The Company is subject to various laws and regulations relating to occupational health and safety, including the federal Occupational Safety and Health Act, as amended, and comparable state laws. These laws and regulations strictly govern the protection of the health and safety of employees. In addition, OSHA’s hazard communication standard, the EPA’s community right-to-know regulations under Title III of the federal Comprehensive Environmental Response, Compensation and Liability Act, as amended, and similar state statutes require the Company to maintain information about hazardous materials used or produced in the Company’s operations and provide this information to employees, contractors, state and local government authorities and customers. The Company maintains safety and training programs as part of its ongoing efforts to promote compliance with applicable laws and regulations. The Company conducts periodic audits of process safety management systems at each of its locations subject to this standard. The Company’s compliance with applicable health and safety laws and regulations has required, and continues to require, substantial expenditures. Changes in occupational safety and health laws and regulations or a finding of non-compliance with current laws and regulations could result in additional capital expenditures or operating expenses, as well as civil penalties and, in the event of a serious injury or fatality, criminal charges. Labor Matters The Company has approximately 580 employees covered by various collective bargaining agreements, or approximately 38% of its total workforce of approximately 1,530 employees. These agreements have expiration dates of April 30, 2026, July 31, 2026, November 19, 2026, January 31, 2027, April 30, 2025, August 20, 2024 and December 12, 2024. The Company has no employees covered by a collective bargaining agreement that will expire in less than one year and does not expect any work stoppages. Other Matters, Claims and Legal Proceedings Beginning in 2017, the Company initiated the first of several claims in Cascade County Circuit Court against the Montana Department of Revenue to recover overpaid taxes resulting from the county’s excessive property tax assessment of the Company’s Great Falls refinery for the 2017, 2018, and 2019 tax years. For the year ended December 31, 2020, the county had refunded, as the result of various court decisions, $6.0 million in excessive taxes and interest to the Company. The claims arising from the 2017, 2018, and 2019 tax years are closed. The $6.0 million was recorded as a reduction of taxes other than income taxes in the consolidated statements of operations for the year ended December 31, 2020. The Company is subject to other matters, claims and litigation incidental to its business. The Company has recorded accruals with respect to certain of its matters, claims and litigation where appropriate, that are reflected in the audited consolidated financial statements but are not individually considered material. For other matters, claims and litigation, the Company has not recorded accruals because it has not yet determined that a loss is probable or because the amount of loss cannot be reasonably estimated. While the ultimate outcome of matters, claims and litigation currently pending cannot be determined, the Company currently does not expect these outcomes, individually or in the aggregate (including matters for which the Company has recorded accruals), to have a material adverse effect on its financial position, results of operations or cash flows. The outcome of any matter, claim or litigation is inherently uncertain, however, and if decided adversely to the Company, or if the Company determines that settlement of particular litigation is appropriate, the Company may be subject to liability that could have a material adverse effect on its financial position, results of operations or cash flows. Standby Letters of Credit The Company has agreements with various financial institutions for standby letters of credit which have been issued primarily to vendors. As of December 31, 2022 and 2021, the Company had outstanding standby letters of credit of $35.8 million and $32.7 million, respectively, under its senior secured revolving credit facility (the “revolving credit facility”). Please read Note 9 - “Long-Term Debt” for additional information regarding the Company’s revolving credit facility. At December 31, 2022 and 2021, the maximum amount of letters of credit the Company could issue under its revolving credit facility was subject to borrowing base limitations, with a maximum letter of credit sublimit equal to $255.0 million and $300.0 million, respectively, which may be increased with consent of the Agent (as defined in the Credit Agreement) to 90% of revolver commitments then in effect ($500.0 million at December 31, 2022 and $600.0 million at December 31, 2021). As of December 31, 2022 and 2021, the Company had availability to issue letters of credit of approximately $337.6 million and approximately $296.0 million, respectively, under its revolving credit facility. Crude Oil Supply, Other Feedstocks and Finished Products Purchase commitments consist primarily of obligations to purchase fixed volumes of crude oil, other feedstocks and finished products for resale from various suppliers based on current market prices at the time of delivery. The Company is currently purchasing a majority of its crude oil under month-to-month evergreen contracts or on a spot basis. Certain other feedstocks are purchased under various term supply agreements. As of December 31, 2022, the estimated minimum purchase commitments under the Company’s crude oil, other feedstock supply and finished product agreements were as follows (in millions): Year Commitment 2023 (1) $ 722.4 2024 25.2 2025 25.2 2026 25.2 2027 6.9 Thereafter — Total $ 804.9 (1) For the year ended December 31, 2022, the Company recorded a $13.0 million charge to cost of sales for expected future losses under firm purchase commitments. Throughput Contract Prior to 2020, the Company entered into a long-term agreement to transport crude oil at a minimum of 5,000 bpd through a pipeline, which commenced service in the second quarter of 2020. The agreement also contains a capital recovery charge that increases 2% per annum. The agreement is for seven years. As of December 31, 2022, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment (1) 2023 $ 3.9 2024 4.0 2025 4.0 2026 4.0 2027 2.4 Thereafter — Total (1) $ 18.3

Inventory Financing Agreement I

Inventory Financing Agreement Inventory Financing Agreement (Notes)	12 Months Ended
	Dec. 31, 2022
Inventory Financing Agreement [Abstract]
Supply And Exchange Agreements [Text Block]	Inventory Financing Agreements The Company is party to several agreements with Macquarie to support the operations of the Great Falls refinery, the Shreveport refinery and Montana Renewables (as amended, the “Supply and Offtake Agreements”). The Great Falls refinery and Shreveport refinery agreements have an expiration date of June 30, 2026. The Montana Renewables Supply and Offtake Agreement was amended on March 10, 2023 to change the expiration date to September 30, 2023. The Supply and Offtake Agreements allow the Company to purchase crude oil, refined products and renewable feedstocks from Macquarie or one of its affiliates. Per the Supply and Offtake Agreements, Macquarie will provide up to 30,000 barrels per day of crude oil to the Great Falls refinery, 60,000 barrels per day of crude oil to the Shreveport refinery, and 15,000 barrels per day of renewable feedstocks to the Great Falls renewable fuels facility. While title to certain inventories will reside with Macquarie, the Supply and Offtake Agreements are accounted for by the Company similar to a product financing arrangement; therefore, the inventories sold to Macquarie will continue to be included in the Company’s consolidated balance sheets until processed and sold to a third party. For the years ended December 31, 2022 and 2021, the Company incurred an expense of $30.6 million and $15.4 million, respectively, for financing costs related to the Supply and Offtake Agreements, which are included in interest expense in the Company’s consolidated statements of operations. For the year ended December 31, 2020, the Company received a $1.1 million benefit for financing costs related to the Supply and Offtake Agreements, which is included in interest expense in the Company’s consolidated statements of operations. The Company has provided cash collateral of $33.9 million relate d to the initial purchase of the Great Falls refinery, Shreveport refinery, and Great Falls renewable fuels facility inventory to cover credit risk for future crude oil and renewable diesel feedstock deliveries and potential liquidation risk if Macquarie exercises its rights and sells the inventory to third parties. The collateral was recorded as a reduction to the obligations.

Long-Term Debt (Notes)

Long-Term Debt (Notes)	12 Months Ended
Long-Term Debt (Notes)	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt Disclosure	Long-Term Debt Long-term debt consisted of the following (in millions): December 31, December 31, Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2028, weighted average interest rates of 4.7% and 2.4% for the years ended December 31, 2022 and 2021, respectively. $ 104.0 $ — Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.3% for the years ended December 31, 2022 and December 31, 2021. — 325.0 Borrowings under the 2024 Secured Notes, interest at a fixed rate of 9.25%, interest payments semiannually, borrowings due July 2024, effective interest rate of 9.5% for the years ended December 31, 2022 and December 31, 2021. 200.0 200.0 Borrowings under 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.4% for the years ended December 31, 2022 and December 31, 2021. 513.5 550.0 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.3% for the year ended December 31, 2022. 325.0 — MRL Credit Facility, interest payments quarterly, borrowings due November 2024, effective interest rate of 12.5% for the year ended December 31, 2021. — 303.5 Shreveport terminal asset financing arrangement 58.2 64.3 MRL asset financing arrangements 370.1 — Other — 0.7 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.4 4.0 Less unamortized debt issuance costs (1) (12.1) (17.8) Less unamortized discounts (2.4) (3.5) Total debt 1,559.7 1,426.2 Less current portion of long-term debt 20.0 7.4 Total long-term debt $ 1,539.7 $ 1,418.8 (1) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $22.3 million and $22.5 million at December 31, 2022 and 2021, respectively. Senior Notes 8.125% Senior Notes due 2027 (the “2027 Notes”) On January 20, 2022, the Company issued and sold $325.0 million in aggregate principal amount of 2027 Notes, in a private placement pursuant to Section 4(a)(2) of the Securities Act to eligible purchasers at par. The Company received net proceeds of $319.1 million, after deducting the initial purchasers’ discount and offering expenses, which the Company used, along with cash on hand, to fund the redemption of $325.0 million aggregate principal amount of its 2023 Senior Notes at a redemption price of par, plus accrued and unpaid interest to the redemption date of February 11, 2022. In conjunction with the redemption of the 2023 Senior Notes, the Company recorded a loss from debt extinguishment of $1.0 million, which is reflected in loss from debt extinguishment in the consolidated statements of operations for the year ended December 31, 2022. Interest on the 2027 Notes is paid semiannually in arrears on January 15 and July 15 of each year, beginning on July 15, 2022. 11.00% Senior Notes due 2025 (the “2025 Notes”) On October 11, 2019, the Company issued and sold $550.0 million in aggregate principal amount of 11.00% Senior Notes due April 15, 2025, in a private placement pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), to eligible purchasers at par. The Company received net proceeds of $539.9 million net of initial purchasers’ fees and estimated expenses, which it used, along with revolver borrowings and cash on hand, to fund the redemption of $761.2 million in aggregate principal amount of outstanding 6.50% Notes due 2021. Interest on the 2025 Notes is paid semiannually in arrears on April 15 and October 15 of each year. On July 6, 2020, the Company commenced a consent solicitation to holders of the 2025 Notes for amendments to the indenture governing the 2025 Notes to allow for the consummation of the 2024 Notes Exchange Transaction. On August 5, 2020, the Company executed the First Supplemental Indenture to the indenture governing the 2025 Notes to allow the 2024 Notes Exchange Transaction. During the year ended December 31, 2022, the Company repurchased $36.5 million aggregate principal amount of its 2025 Notes at an average price of 104.3% of par value, plus accrued and unpaid interest thereon up to, but not including the respective transaction dates. In conjunction with the repurchases of the 2025 Notes during the year ended December 31, 2022, the Company recorded a loss from debt extinguishment of $2.1 million, which is reflected in loss from debt extinguishment in the consolidated statements of operations. 9.25% Senior Secured First Lien Notes due 2024 (the “2024 Secured Notes”) On August 5, 2020, we consummated a transaction whereby we exchanged approximately $200.0 million aggregate principal amount of our outstanding 2022 Notes for $200.0 million aggregate principal amount of newly issued 2024 Secured Notes, approximately at par (the “2024 Notes Exchange Transaction”). Interest on the 2024 Secured Notes is paid semiannually in arrears on January 15 and July 15 of each year, beginning on January 15, 2021. The 2024 Secured Notes are secured by a first priority lien (subject to certain exceptions) on all the fixed assets that secure the Company’s obligations under their secured hedge agreements, as governed by the Collateral Trust Agreement. 7.75% Senior Notes due 2023 (the “2023 Notes”) On March 27, 2015, the Company issued and sold $325.0 million in aggregate principal amount of 7.75% Senior Notes due April 15, 2023 in a private placement pursuant to Section 4(a)(2) of the Securities Act, to eligible purchasers at a discounted price of 99.257 percent of par. The Company received net proceeds of approximately $317.0 million net of discount, initial purchasers’ fees and expenses, which the Company used to fund the redemption of $178.8 million in aggregate principal amount of outstanding 9.625% Senior Notes due 2020 on April 28, 2015, to repay borrowings outstanding under its revolving credit facility and for general partnership purposes, including planned capital expenditures at the Company’s facilities and working capital. Interest on the 2023 Notes was paid semiannually in arrears on April 15 and October 15 of each year. On February 11, 2022 , the Company redeemed $325.0 million in aggregate principal amount of the 2023 Notes at a redemption price of par, plus accrued and unpaid interest. In conjunction with the redemption of the 2023 Senior Notes, the Company recorded a loss from debt extinguishment of $1.0 million, which is reflected in loss from debt extinguishment in the consolidated statements of operations for the year ended December 31, 2022. 7.625% Senior Notes due 2022 (the “2022 Notes”) On November 26, 2013, the Company issued and sold $350.0 million in aggregate principal amount of 7.625% Senior Notes due January 15, 2022, in a private placement pursuant to Section 4(a)(2) of the Securities Act, to eligible purchasers at a discounted price of 98.494 percent of par. The Company received net proceeds of approximately $337.4 million, net of discount, initial purchasers’ fees and expenses, which the Company used for general partnership purposes, to fund previously announced organic growth projects, the purchase price of the Bel-Ray acquisition and the redemption of $100.0 million in aggregate principal amount outstanding of 9.375% Senior Notes due 2019. Interest on the 2022 Notes was paid semiannually in arrears on January 15 and July 15 of each year. On August 5, 2020, the Company consummated the 2024 Notes Exchange Transaction whereby it exchanged approximately $200.0 million aggregate principal amount of its outstanding 2022 Notes for $200.0 million aggregate principal amount of newly issued 2024 Secured Notes. In connection with the 2024 Notes Exchange Transaction, the Company incurred $5.4 million of fees. In 2021, the Company redeemed $150.0 million aggregate principal amount of its 2022 Notes at a redemption price of par, plus accrued and unpaid interest. In conjunction with the redemption, the Company recorded debt extinguishment costs of $0.5 million. Senior Notes The 2024 Secured Notes, 2025 Notes and 2027 Notes (collectively, the “Senior Notes”) are subject to certain automatic customary releases, including the sale, disposition, or transfer of capital stock or substantially all of the assets of a subsidiary guarantor, designation of a subsidiary guarantor as unrestricted in accordance with the applicable indenture, exercise of legal defeasance option or covenant defeasance option, liquidation or dissolution of the subsidiary guarantor and a subsidiary guarantor ceases to both guarantee other Company debt and to be an obligor under the revolving credit facility. The Company’s operating subsidiaries may not sell or otherwise dispose of all or substantially all of their properties or assets to, or consolidate with or merge into, another company if such a sale would cause a default under the indentures governing the Senior Notes. The indentures governing the Senior Notes contain covenants that, among other things, restrict the Company’s ability and the ability of certain of the Company’s subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Company’s common units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Company’s restricted subsidiaries to the Company; (vii) consolidate, merge or transfer all or substantially all of the Company’s assets; (viii) engage in transactions with affiliates and (ix) create unrestricted subsidiaries. These covenants are subject to important exceptions and qualifications. At any time when the Senior Notes are rated investment grade by either Moody’s Investors Service, Inc. (“Moody’s”) or S&P Global Ratings (“S&P”) and no Default or Event of Default, each as defined in the indentures governing the Senior Notes, has occurred and is continuing, many of these covenants will be suspended. As of December 31, 2022, the Comp any was in compliance with a ll covenants under the indentures governing the Senior Notes. MRL Asset Financing Arrangements On August 5, 2022, Montana Renewables, LLC (“MRL”), a wholly owned subsidiary of the Company, entered into Equipment Schedule No. 2 (the “Equipment Schedule”) and an Interim Funding Agreement (the “Funding Agreement”) with Stonebriar Commercial Finance LLC (“Stonebriar”). The Equipment Schedule and the Funding Agreement each constitute a schedule under the Master Lease Agreement (the “Lease Agreement”) dated as of December 31, 2021 between MRL and Stonebriar. The Equipment Schedule provides that Stonebriar will purchase from and lease back to MRL a hydrocracker, intended to produce renewable diesel and related products, for a purchase price of $250.0 million. The Funding Agreement provides $100.0 million in financing for the design and construction of a feedstock pre-treater facility. The transactions with Stonebriar described in this paragraph are referred to herein as the “MRL Asset Financing Arrangements.” Third Amended and Restated Senior Secured Revolving Credit Facility On January 20, 2022, the Company entered into the Third Amendment to its revolving credit facility (the “Credit Agreement”) governing its senior secured revolving credit facility maturing in January 2027, which provides maximum availability of credit under the revolving credit facility of $500.0 million, including a FILO tranche, subject to borrowing base limitations, and includes a $500.0 million incremental uncommitted expansion feature. Lenders under the revolving credit facility have a first priority lien on, among other things, the Company’s accounts receivable and inventory and substantially all of its cash (collectively, the “Credit Agreement Collateral”). In September 2019, the borrowing base was expanded by $99.6 million by adding the fixed assets of the Company’s Great Falls refinery as collateral under the Credit Agreement. The $99.6 million expansion amortizes to zero on a straight-line basis over ten quarters starting in the first quarter of 2020. In connection with the transfer of various assets at the Great Falls refinery to MRL on November 18, 2021, the remaining portion of this $99.6 million expansion was removed from the borrowing base. The borrowing capacity at December 31, 2022, under the revolving credit facility was approximately $477.4 million . As of December 31, 2022, the Company had $104.0 million of outstanding borrowings under the revolving credit facility and outstanding standby letters of credit of $35.8 million, leaving approximately $337.6 million of unused capacity. The revolving credit facility contains various covenants that limit, among other things, the Company’s ability to: incur indebtedness; grant liens; dispose of certain assets; make certain acquisitions and investments; redeem or prepay other debt or make other restricted payments such as distributions to unitholders; enter into transactions with affiliates; and enter into a merger, consolidation or sale of assets. Further, the revolving credit facility contains one springing financial covenant which provides that only if the Company’s availability to borrow loans under the revolving credit facility falls below the greater of (i) 10.0% of the Borrowing Base (as defined in the Credit Agreement) then in effect, and (ii) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), then we will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0. As of December 31, 2022, the Compan y was in compliance with all covenants under the revolving credit facility. MRL Revolving Credit Agreement On November 2, 2022 (the “Effective Date”), MRL entered into, as borrower, a Credit Agreement (the “MRL Revolving Credit Agreement”) with Montana Renewables Holdings LLC (“MRHL”), the parent company of MRL, and Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent and lender, which MRL Revolving Credit Agreement provides for a secured revolving credit facility in the maximum amount of $90.0 million outstanding, with the option to request additional commitments of up to $15.0 million, and with a maturity date of November 2, 2027. As of December 31, 2022, there was no borrowing capacity under the MRL Revolving Credit Agreement. As of December 31, 2022, the Company had no outstanding borrowings under the MRL Revolving Credit Agreement. MRL Credit Facility On November 18, 2021 (the “Closing Date”), MRL, Montana Renewables Holdings LLC (“Montana Renewables Holdings”), the parent of MRL and an unrestricted, non-guarantor subsidiary of the Partnership for purposes of the agreements governing the Partnership’s indebtedness, Oaktree Fund Administration, LLC and the lenders from time to time party thereto (the “Oaktree Lenders”) entered into a Credit Agreement, which provides for a $300.0 million senior secured term loan facility (the “MRL Credit Facility”). On the Closing Date, $300.0 million was drawn under the MRL Credit Facility to finance the transfer for value of various assets at the Great Falls refinery, including the hydrocracker, a hydrogen plant, and several products tanks to MRL. The MRL Credit Facility is not subject to amortization and matures on November 18, 2024. The MRL Credit Facility is secured by substantially all of the assets of MRL and a pledge of 100% of the equity interest in MRL held by Montana Renewables Holdings. The interest rate per annum applicable to the MRL Credit Facility is 8.00%. If interest on the MRL Credit Facility is not paid when due on any quarterly interest payment date (each, a “Quarterly Date”), then interest for the immediately preceding quarterly period shall be deemed to have accrued in an amount equal to the product of (i) the percentage of the interest amount that was not paid in cash on the relevant Quarterly Date multiplied by (ii) 2.00% per annum above the interest rate otherwise applicable thereto, which amount, in each case, shall be added to the principal balance of the loans then outstanding under the MRL Credit Facility. On August 5, 2022, the Company repaid all borrowings outstanding under the MRL credit facility with a combination of proceeds from the issuance and sale of preferred units in MRHL and the Stonebriar Transactions (as defined herein). In conjunction with the redemption of the MRL credit facility, the Company recorded a loss from debt extinguishment of $38.3 million, which is reflected in loss from debt extinguishment in the consolidated statements of operations for the year ended December 31, 2022. Please refer to Note 21 - “Redeemable Noncontrolling Interest” for additional information regarding the issuance and sale of preferred units in MRHL and Note 9 - “Long-Term Debt - MRL Asset Financing Arrangements” for additional information regarding the Stonebriar Transactions. Master Derivative Contracts The Company’s payment obligations under all of the Company’s master derivatives contracts for commodity hedging generally are secured by a first priority lien on the Company’s real property, plant and equipment, fixtures, intellectual property, certain financial assets, certain investment property, commercial tort claims, chattel paper, documents, instruments and proceeds of the foregoing (including proceeds of hedge arrangements). The Company had no additional letters of credit or cash margin posted with any hedging counterparty as of December 31, 2022. The Company’s master derivatives contracts and Collateral Trust Agreement (as defined below) continue to impose a number of covenant limitations on the Company’s operating and financing activities, including limitations on liens on collateral, limitations on dispositions of collateral and collateral maintenance and insurance requirements. Collateral Trust Agreement The Company has a collateral trust agreement (“The Collateral Trust Agreement”) which governs how various secured Company creditors, including secured hedging counterparties, our creditor on a forward purchase contract for physical commodities, and holders of our 2024 Secured Notes share collateral pledged as security for the payment of respective payment obligations to them. The Collateral Trust Agreement limits to $150.0 million the extent to which forward purchase contracts for physical commodities are covered by, and secured under, the Collateral Trust Agreement and the Parity Lien Security Documents (as defined in the Collateral Trust Agreement). There is no such limit on financially settled derivative instruments used for commodity hedging. Subject to certain conditions set forth in the Collateral Trust Agreement, the Company has the ability to add secured parties from time to time. Maturities of Long-Term Debt As of December 31, 2022, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2023 $ 20.0 2024 222.2 2025 537.8 2026 26.8 2027 472.7 Thereafter 294.7 Total $ 1,574.2

Derivatives (Notes)

Derivatives (Notes)	12 Months Ended
Derivatives (Notes)	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Derivatives The Company is exposed to price risks due to fluctuations in the price of crude oil, refined products, natural gas and precious metals. The Company uses various strategies to reduce its exposure to commodity price risk. The strategies to reduce the Company’s risk utilize both physical forward contracts and financially settled derivative instruments, such as swaps, collars, options and futures, to attempt to reduce the Company’s exposure with respect to: • crude oil purchases and sales; • fuel product sales and purchases; • natural gas purchases; • precious metals purchases; and • fluctuations in the value of crude oil between geographic regions and between the different types of crude oil such as New York Mercantile Exchange West Texas Intermediate (“NYMEX WTI”), Light Louisiana Sweet, Western Canadian Select (“WCS”), WTI Midland, Mixed Sweet Blend, Magellan East Houston and ICE Brent. The Company manages its exposure to commodity markets, credit, volumetric and liquidity risks to manage its costs and volatility of cash flows as conditions warrant or opportunities become available. These risks may be managed in a variety of ways that may include the use of derivative instruments. Derivative instruments may be used for the purpose of mitigating risks associated with an asset, liability and anticipated future transactions and the changes in fair value of the Company’s derivative instruments will affect its earnings and cash flows; however, such changes should be offset by price or rate changes related to the underlying commodity or financial transaction that is part of the risk management strategy. The Company does not speculate with derivative instruments or other contractual arrangements that are not associated with its business objectives. Speculation is defined as increasing the Company’s natural position above the maximum position of its physical assets or trading in commodities, currencies or other risk bearing assets that are not associated with the Company’s business activities and objectives. The Company’s positions are monitored routinely by a risk management committee to ensure compliance with its stated risk management policy and documented risk management strategies. All strategies are reviewed on an ongoing basis by the Company’s risk management committee, which will add, remove or revise strategies in anticipation of changes in market conditions and/or its risk profiles. Such changes in strategies are to position the Company in relation to its risk exposures in an attempt to capture market opportunities as they arise. The Company is obligated to repurchase crude oil and refined products from Macquarie at the termination of the Supply and Offtake Agreements in certain scenarios. The Company has determined that the redemption feature on the initially recognized liability related to the Supply and Offtake Agreements is an embedded derivative indexed to commodity prices. As such, the Company has accounted for this embedded derivative at fair value with changes in the fair value, if any, recorded in gain (loss) on derivative instruments in the Company’s consolidated statements of operations please read Note 8 - “Inventory Financing Agreements" for additional information. The Company recognizes all derivative instruments at their fair values as either current assets or current liabilities in the consolidated balance sheets (please read Note 11 - “Fair Value Measurements”). Fair value includes any premiums paid or received and unrealized gains and losses. Fair value does not include any amounts receivable from or payable to counterparties, or collateral provided to counterparties. Derivative asset and liability amounts with the same counterparty are netted against each other for financial reporting purposes in accordance with the provisions of our master netting arrangements. The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative liabilities in the Company’s consolidated balance sheets (in millions): December 31, 2022 December 31, 2021 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Specialty Products and Solutions segment: Inventory financing obligation Obligations under inventory financing agreements $ (38.0) $ — $ (38.0) $ (17.4) $ — $ (17.4) Crack spread swaps Derivative liabilities / Other long-term liabilities (50.6) 19.3 (31.3) — — — Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements (15.8) 11.3 (4.5) (10.5) — (10.5) Total derivative instruments $ (104.4) $ 30.6 $ (73.8) $ (27.9) $ — $ (27.9) Certain of the Company’s outstanding derivative instruments are subject to credit support agreements with the applicable counterparties which contain provisions setting certain credit thresholds above which the Company may be required to post agreed-upon collateral, such as cash or letters of credit, with the counterparty to the extent that the Company’s mark-to-market net liability, if any, on all outstanding derivatives exceeds the credit threshold amount per such credit support agreement. The majority of the credit support agreements covering the Company’s outstanding derivative instruments also contain a general provision stating that if the Company experiences a material adverse change in its business, in the reasonable discretion of the counterparty, the Company’s credit threshold could be lowered by such counterparty. The Company does not expect that it will experience a material adverse change in its business. The cash flow impact of the Company’s derivative activities are included within cash flows from operating activities in the consolidated statements of cash flows. Derivative Instruments Not Designated as Hedges For derivative instruments not designated as hedges, the change in fair value of the asset or liability for the period is recorded to gain (loss) on derivative instruments in the consolidated statements of operations. Upon the settlement of a derivative not designated as a hedge, the gain or loss at settlement is recorded to gain (loss) on derivative instruments in the consolidated statements of operations. The Company has entered into natural gas swaps, crack spread swaps and crude oil basis swaps that are not designated as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the purchases and sales of the Company’s natural gas, crude oil, gasoline and refined products. The Company recorded the following gains (losses) in its consolidated statements of operations related to its derivative instruments not designated as hedges (in millions): Amount of Realized Amount of Unrealized Gain (Loss) Year Ended December 31, Year Ended December 31, Type of Derivative 2022 2021 2022 2021 Specialty Products and Solutions segment: Inventory financing obligation $ — $ — $ (20.6) $ (16.3) Crack spread swaps (35.0) — (31.3) — Crude oil swaps (0.8) — — — Montana/Renewables segment: Inventory financing obligation — — 6.0 (9.4) WCS crude oil basis swaps — 1.1 — 1.3 Total $ (35.8) $ 1.1 $ (45.9) $ (24.4) Derivative Positions At December 31, 2022, the Company had the following notional contract volumes related to outstanding derivative instruments: Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2023 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 7,300,000 7,300,000 Barrels Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2024 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 1,830,000 1,830,000 Barrels

Fair Value Measurements (Notes)

Fair Value Measurements (Notes)	12 Months Ended
Fair Value Measurements (Notes)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment. Recurring Fair Value Measurements Derivative Assets and Liabilities Derivative instruments are reported in the accompanying consolidated financial statements at fair value. The Company’s derivative instruments consist of over-the-counter (“OTC”) contracts, which are not traded on a public exchange. Substantially all of the Company’s derivative instruments are with counterparties that have long-term credit ratings of at least A3 and BBB+ by Moody’s and S&P, respectively. To estimate the fair values of the Company’s commodity derivative instruments, the Company uses the forward rate, the strike price, contractual notional amounts, the risk free rate of return and contract maturity. Various analytical tests are performed to validate the counterparty data. The fair values of the Company’s derivative instruments are adjusted for nonperformance risk and creditworthiness of the hedging entities through the Company’s credit valuation adjustment (“CVA”). The CVA is calculated at the counterparty level utilizing the fair value exposure at each payment date and applying a weighted probability of the appropriate survival and marginal default percentages. The Company uses the counterparty’s marginal default rate and the Company’s survival rate when the Company is in a net asset position at the payment date and uses the Company’s marginal default rate and the counterparty’s survival rate when the Company is in a net liability position at the payment date. Observable inputs utilized to estimate the fair values of the Company’s derivative instruments were based primarily on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Based on the use of various unobservable inputs, principally non-performance risk, creditworthiness of the hedging entities and unobservable inputs in the forward rate, the Company has categorized these derivative instruments as Level 3. Significant increases (decreases) in any of those unobservable inputs in isolation would result in a significantly lower (higher) fair value measurement. The Company believes it has obtained the most accurate information available for the types of derivative instruments it holds. Please read Note 10 - “Derivatives” for further information on derivative instruments. Pension Assets Pension assets are reported at fair value in the accompanying consolidated financial statements. At December 31, 2022 and 2021, the Company’s investments associated with its Pension Plan (as such term is hereinafter defined) consisted of (i) cash and cash equivalents, (ii) fixed income bond funds, (iii) mutual equity funds, and (iv) mutual balanced funds. The fixed income bond funds, mutual equity funds, and mutual balanced funds are measured at fair value using a market approach based on quoted prices from national securities exchanges and are categorized in Level 1 of the fair value hierarchy. Liability Awards Unit-based compensation Liability Awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units. The Liability Awards are categorized as Level 1 because the fair value of the Liability Awards is based on the Company’s quoted closing unit price as of each balance sheet date. Renewable Identification Numbers Obligation The Company’s RINs Obligation is categorized as Level 2 and is measured at fair value using the market approach based on prices obtained from an independent pricing serv ice. Please read Note 3 - “Summary of Significant Accounting Policies” f or further information on the Company’s RINs Obligation. Precious Metals Obligations The fair value of precious metals obligations is based upon unadjusted exchange-quoted prices and is, therefore, classified within Level 1 of the fair value hierarchy. Hierarchy of Recurring Fair Value Measurements The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): December 31, 2022 December 31, 2021 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension Plan investments $ 26.4 $ — $ — $ 26.4 $ 34.5 $ — $ — $ 34.5 Total recurring assets at fair value $ 26.4 $ — $ — $ 26.4 $ 34.5 $ — $ — $ 34.5 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (42.5) $ (42.5) $ — $ — $ (27.9) $ (27.9) Crack spread swaps — — (31.3) (31.3) — — — — Total derivative liabilities $ — $ — $ (73.8) $ (73.8) $ — $ — $ (27.9) $ (27.9) RINs obligation — (476.8) — (476.8) — (278.9) — (278.9) Precious metals obligations (7.5) — — (7.5) (6.8) — — (6.8) Liability Awards (52.9) — — (52.9) (63.1) — — (63.1) Total recurring liabilities at fair value $ (60.4) $ (476.8) $ (73.8) $ (611.0) $ (69.9) $ (278.9) $ (27.9) $ (376.7) The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): For the Year Ended December 31, 2022 2021 Fair value at January 1, $ (27.9) $ (3.5) Realized gain (loss) on derivative instruments (35.8) 1.1 Unrealized loss on derivative instruments (45.9) (24.4) Settlements 35.8 (1.1) Fair value at December 31, $ (73.8) $ (27.9) Total loss included in net loss attributable to changes in unrealized loss relating to financial assets and liabilities held as of December 31, $ (45.9) $ (24.4) Nonrecurring Fair Value Measurements Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis and are subject to fair value adjustments in certain circumstances, such as when there is evidence of impairment. The Company assesses goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable. The fair value of the reporting units is determined using the income approach. The income approach focuses on the income-producing capability of an asset, measuring the current value of the asset by calculating the present value of its future economic benefits such as cash earnings, cost savings, corporate tax structure and product offerings. Value indications are developed by discounting expected cash flows to their present value at a rate of return that incorporates the risk-free rate for the use of funds, the expected rate of inflation and risks associated with the reporting unit. These assets would generally be classified within Level 3, in the event that the Company were required to measure and record such assets at fair value within its consolidated financial statements. Please read Note 6 - “Goodwill and Other Intangible Assets” for further information on goodwill impairment. The Company periodically evaluates the carrying value of long-lived assets to be held and used, including finite-lived intangible assets and property plant and equipment, when events or circumstances warrant such a review. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved and these assets would generally be classified within Level 3, in the event that the Company was required to measure and record such assets at fair value within its consolidated financial statements. Please read Note 3 - “Summary of Significant Accounting Policies” for further information on long-lived asset impairment. Estimated Fair Value of Financial Instruments Cash, cash equivalents and restricted cash The carrying value of cash, cash equivalents and restricted cash are each considered to be representative of their fair value. Debt The estimated fair value of long-term debt at December 31, 2022 and 2021, consists primarily of senior notes. The estimated aggregate fair value of the Company’s 2023 Notes defined as Level 1 was based upon quoted market prices in an active market. The estimated fair value of the Company’s 2024 Secured Notes and 2025 and 2027 Senior Notes defined as Level 2 was based upon quoted prices for identical or similar liabilities in markets that are not active. The carrying value of borrowings, if any, under the Company’s revolving credit facility, MRL Credit Facility, MRL Revolving Credit Agreement, MRL asset financing arrangements, finance lease obligations and other obligations are classified as Level 3. Please read Note 9 - “Long-Term Debt” for further information on long-term debt. The Company’s carrying value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): December 31, 2022 December 31, 2021 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2023 Notes 1 $ — $ — $ 325.6 $ 322.3 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,045.2 $ 1,030.0 $ 815.3 $ 742.0 Revolving credit facility 3 $ 104.0 $ 100.9 $ — $ (2.0) MRL Credit Facility 3 $ — $ — $ 303.5 $ 296.2 MRL Revolving Credit Agreement 3 $ — $ (0.6) $ — $ — Shreveport terminal asset financing arrangement 3 $ 58.2 $ 57.2 $ 64.3 $ 63.0 MRL asset financing arrangements 3 $ 370.1 $ 368.8 $ — $ — Finance leases and other obligations 3 $ 3.4 $ 3.4 $ 4.7 $ 4.7

Partners' Capital (Notes)

Partners' Capital (Notes)	12 Months Ended
Partners' Capital (Notes)	Dec. 31, 2022
Equity [Abstract]
Partners' Capital	Partners’ Capital (Deficit) Units Authorized As of December 31, 2022 and 2021, the Company has 92,473,023 and 91,073,023 of common units authorized for issuance. Units Outstanding Of the 79,189,583 co mmon units outstanding at December 31, 2022 , 62,522,042 common units were held by the public, with the remaining 16,667,541 common units held by the Company’s affiliates (including members of the Company’s general partner and their families). Significant information regarding rights of the limited partners includes the following: • Rights to receive distributions of available cash within 45 days after the end of each quarter, to the extent the Company has sufficient cash from operations after the establishment of cash reserves. • Limited partners have limited voting rights on matters affecting the Company’s business. The general partner may consider only the interests and factors that it desires and has no duty or obligation to give any consideration of any interests of the Company’s limited partners. Limited partners have no right to elect the board of directors of the Company’s general partner. • The vote of the holders of at least 66 2/3% of all outstanding units voting together as a single class is required to remove the general partner. Any holder, other than the general partner or the general partner’s affiliates, that owns 20% or more of any class of units outstanding cannot vote on any matter. • The Company may issue an unlimited number of limited partner interests without the approval of the limited partners. • Limited partners may be required to sell their units to the general partner if at any time the general partner owns more than 80% of the issued and outstanding common units. Distributions and Incentive Distribution Rights The Company’s general partner is entitled to incentive distributions if the amount it distributes to unitholders with respect to any quarter exceeds specified target levels shown below: Total Quarterly Marginal Percentage Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.45 98 % 2 % First Target Distribution up to $0.495 98 % 2 % Second Target Distribution above $0.495 up to $0.563 85 % 15 % Third Target Distribution above $0.563 up to $0.675 75 % 25 % Thereafter above $0.675 50 % 50 % The Company’s ability to make distributions is limited by its debt instruments. The revolving credit facility generally permits the Company to make cash distributions to unitholders as long as immediately after giving effect to such a cash distribution the Company has availability under the revolving credit facility at least the greater of (i) 15% of the Aggregate Borrowing Base (as defined in the credit agreement) then in effect, and (ii) $60.0 million (which amount is subject to increase in proportion to revolving commitment increases). Further, the revolving credit facility contains one springing financial covenant which provides that only if the Company’s availability under the revolving credit facility falls below the greater of (a) 10.0% of the Borrowing Base (as defined in the credit agreement) then in effect, and (b) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), the Company will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the credit agreement) of at least 1.0 to 1.0. The indentures governing the Company’s various senior notes restrict the Company’s ability to make cash distributions. Under the indenture governing the 2024 Secured Notes and 2025 Senior Notes, the Company may pay distributions to its unitholders in an amount equal to available cash from operating surplus (as defined in the Company’s partnership agreement) with respect to its preceding fiscal quarter, subject to certain customary adjustments described in the indentures, if the Company’s fixed charge coverage ratio (as defined in the indentures) for the most recently ended four full fiscal quarters is not less than 3.0 to 1.0. If the Company’s fixed charge coverage ratio is less than 3.0 to 1.0, the Company will be able to pay distributions to its unitholders up to an amount equal to a $25.0 million basket, subject to certain customary adjustments described in the indentures. The indentures governing the 2027 Senior Notes reduces this minimum fixed charge coverage ratio to 2.5 to 1.0.

Unit-Based Compensation (Notes)

Unit-Based Compensation (Notes)	12 Months Ended
Unit-Based Compensation (Notes)	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Unit-Based Compensation	Unit-Based Compensation The Company’s general partner originally adopted a Long-Term Incentive Plan on January 24, 2006, which was amended and restated effective December 10, 2015 and further amended effective December 9, 2021 (the “LTIP”), for its employees, consultants and directors and its affiliates who perform services for the Company. The LTIP provides for the grant of restricted units, phantom units, unit options and substitute awards and, with respect to unit options and phantom units, the grant of distribution equivalent rights (“DERs”). Following unitholder approval of the December 9, 2021 amendment to the LTIP, which was obtained on February 16, 2022, an aggregate of 5,283,960 common units may be delivered pursuant to awards under the LTIP. Units withheld to satisfy the Company’s general partner’s tax withholding obligations are available for delivery pursuant to other awards. The LTIP is administered by the compensation committee of the Company’s general partner’s board of directors. Liability Awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units. Phantom unit Liability Awards are recorded in accrued salaries, wages and benefits in the consolidated balance sheets based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards is updated at each balance sheet date and changes in the fair values of the vested portions of the awards are recorded as increases or decreases to compensation expense within general and administrative expense in the consolidated statements of operations. Phantom Units Non-employee directors and certain management level employees of the Company’s general partner have been granted phantom units under the terms of the LTIP as part of their respective compensation packages related to fiscal years 2022 and 2021. The phantom units granted to non-employee directors and employees related to fiscal years 2022 and 2021 have a three-year cliff vest on the third anniversary following the grant date. Although ownership of common units related to the vesting of such LTIP phantom units does not transfer to the recipients until the phantom units vest, the recipients have DERs on these phantom units from the date of grant. Non-employee directors and certain senior management level employees of the Company’s general partner are eligible to defer their earned director fees or earned annual cash incentive amounts, respectively, into the Deferred Compensation Plan. When such individuals elect to defer any portion of their compensation into the plans, these deferred amounts are credited to the participant in the form of phantom units. The compensation committee may recommend a matching contribution for the deferred amounts at its discretion. For unit-based compensation equity awards granted, the Company uses the market price of its common units on the grant date to calculate the fair value and related compensation cost of the phantom units. The Company amortizes this compensation cost to partners’ capital (deficit) and general and administrative expense in the consolidated statements of operations using the straight-line method over the service period, as it expects these units to fully vest. A summary of the Company’s non-vested phantom units as of December 31, 2022, and the changes during the years ended December 31, 2022 and 2021, are presented below: Number of Weighted-Average Non-vested at January 1, 2020 2,901,288 $ 5.21 Granted 3,210,041 2.87 Vested (2,191,846) 3.11 Forfeited (1,548,615) 4.28 Non-vested at December 31, 2020 2,370,868 $ 2.21 Granted 821,964 4.71 Vested (1,002,338) 3.34 Forfeited (61,933) 3.68 Non-vested at December 31, 2021 2,128,561 $ 2.31 Granted 931,926 15.02 Vested (1,706,783) 5.61 Forfeited (39,322) 6.62 Non-vested at December 31, 2022 1,314,382 $ 6.58 For the year ended December 31, 2022, compensation expense of $32.9 million was recognized in the consolidated statements of operations related to phantom unit grants. For the year ended December 31, 2021, compensation expense of $50.7 million was recognized in the consolidated statements of operations related to phantom unit grants. As of December 31, 2022, there was a total of $15.2 million of unrecognized compensation costs related to non-vested phantom unit grants, $14.4 million of which was attributable to Liability Awards. These costs are expected to be recognized over a weighted-average period of approximately two

Employee Benefit Plans (Notes)

Employee Benefit Plans (Notes)	12 Months Ended
Employee Benefit Plans (Notes)	Dec. 31, 2022
Retirement Benefits [Abstract]
Compensation and Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan The Company has a domestic defined contribution plan administered by its general partner for (i) all full-time employees that are eligible to participate in the plan (the “401(k) Plan”). Participants in the 401(k) Plan are allowed to contribute 1% to 70% of their pre-tax earnings to the plan, subject to government imposed limitations. The Company matches 100% of each 1% of eligible compensation contributed by the participant up to 4% and 50% of each additional 1% of eligible compensation contributed up to 6%, for a maximum contribution by the Company of 5% of eligible compensation contributed per participant. The plan also includes a profit-sharing component for eligible employees. Contributions under the profit-sharing component are determined by the board of directors of the Company’s general partner and are discretionary. The funding policy is consistent with funding requirements of applicable laws and regulations. The Company recorded the following 401(k) Plan matching contribution expense in the consolidated statements of operations (in millions): Year Ended December 31, 2022 2021 2020 401(k) Plan matching contribution expense $ 6.9 $ 5.9 $ 5.6 Defined Benefit Pension Plan The Company has domestic noncontributory defined benefit plans for those salaried employees as well as those employees represented by either the United Steelworkers (the “USW”) or the International Union of Operating Engineers (the “IUOE”); who (i) were formerly employees of Penreco and became employees of the Company as a result of the acquisition of Penreco on January 3, 2008 (the “Penreco Pension Plan”) or (ii) were formerly employees of Montana Refining Company, Inc. and who became employees of the Company as a result of the acquisition of the Great Falls refinery on October 1, 2012 (the “Great Falls Pension Plan” and together with the Penreco Pension Plan, the “Pension Plan”). Both the Penreco Pension Plan and the Great Falls Pension Plans were last amended in 2009 and 2015 respectively, which curtailed employees covered by the plans from accumulating additional benefits in subsequent years following the amendment date. During 2022, th e Company made an immaterial amount of contributions to its Pension Plan a nd expects to contribute less than $0.1 million to its Pension Plan in 2023. The accumulated and projected benefit obligations for the Pension Plan were $31.2 million and $41.2 million as of December 31, 2022 and 2021, respectively. For the years ended December 31, 2022 and 2021, the discount rate used to determine the benefit obligatio ns was 5.19% and 2.72%, respectively, for the Penreco Pension Plan and 5.16% and 2.70%, respectively, for the Gre at Falls Pension Plan. For the years ended December 31, 2022 and 2021, the expected rate of return on plan assets for the Penreco Pension Plan and Great Falls Pension Plan was 4.50% and 4.50%, respectively . The fair value of plan assets was $26.4 million and $34.5 million a s of December 31, 2022 and 2021, respectively. The estimated benefit payments for the Pension Plan, which reflect expected future service, as appropriate, are expected to be l ess than $2.3 million in each of the next five years.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Notes)	12 Months Ended
Accumulated Other Comprehensive Loss (Notes)	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The table below sets forth a summary of changes in accumulated other comprehensive loss by component for the years ended December 31, 2022 and 2021 (in millions): Defined Benefit Pension And Retiree Health Benefit Plans Total Accumulated other comprehensive loss at December 31, 2020 $ (12.3) $ (12.3) Other comprehensive income before reclassifications 2.2 2.2 Net current period other comprehensive income 2.2 2.2 Accumulated other comprehensive loss at December 31, 2021 $ (10.1) $ (10.1) Other comprehensive income before reclassifications 1.8 1.8 Net current period other comprehensive income 1.8 1.8 Accumulated other comprehensive loss at December 31, 2022 $ (8.3) $ (8.3)

Income Taxes Income Taxes (Note

Income Taxes Income Taxes (Notes)	12 Months Ended
Income Taxes Income Taxes (Notes)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Tax Disclosure	Income Taxes The Company, as a partnership, is generally not liable for federal and state income taxes on the earnings of Calumet Specialty Products Partners, L.P., its wholly-owned subsidiaries, and its majority owned subsidiaries. However, the Company conducts certain activities through immaterial, wholly-owned subsidiaries that are corporations, which in certain circumstances are subject to federal, state and local income taxes. Additionally, the Company is subject to franchise taxes in certain states. Income taxes on the earnings of the Company, with the exception of the above-mentioned taxes, are the responsibility of its partners, with earnings of the Company included in partners’ earnings. For the years ended December 31, 2022, 2021, and 2020, the Company recognized income tax expense o f $3.4 million, $1.5 million, and $1.1 million, respectively. As a result of the Company’s analysis, management has determined that the Company does not have any material uncertain tax positions.

Earnings Per Unit (Notes)

Earnings Per Unit (Notes)	12 Months Ended
Earnings Per Unit (Notes)	Dec. 31, 2022
Earnings Per Unit [Abstract]
Earnings Per Share	Earnings per Unit The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Year Ended December 31, 2022 2021 2020 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (171.8) $ (260.1) $ (149.0) Net loss attributable to noncontrolling interest (6.7) — — Net loss attributable to limited partners $ (165.1) $ (260.1) $ (149.0) Less: General partner’s interest in net loss (3.3) (5.2) (3.0) Net loss available to limited partners $ (161.8) $ (254.9) $ (146.0) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 79,336,283 78,980,839 78,369,091 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (2.04) $ (3.23) $ (1.86) (1) Total diluted weighted average limited partner units outstanding excludes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the years ended December 31, 2022, 2021, and 2020 .

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
Transactions with Related Parties	Dec. 31, 2022
Related Party Transactions [Abstract]
Transactions with Related Parties	Transactions with Related Parties During the years ended December 31, 2022, 2021, and 2020 , the Company had product sales to related parties of $16.5 million , $19.9 million, and $16.4 million , respectively. Trade accounts and other receivables from related parties at December 31, 2022 and 2021 wer e $1.9 million an d $3.1 million, respectively. The Company also had purchases from related parties during the years ended December 31, 2022, 2021, and 2020 of $11.7 million , $9.7 million , and $16.3 million , respectively. Accounts payable to related parties were $1.5 million and $2.3 million, at December 31, 2022 and 2021, respectively. The general partner employs all of the Company’s employees and the Company reimburses the general partner for certain of its expenses.

Segments and Related Informatio

Segments and Related Information (Notes)	12 Months Ended
Segments and Related Information (Notes)	Dec. 31, 2022
Segment Reporting [Abstract]
Segments and Related Information	Segments and Related Information Segment Reporting The Company determines its reportable segments based on how the business is managed internally for the products sold to customers, including how results are reviewed and resources are allocated by the chief operating decision makers (“CODM”). Effective January 1, 2021, the Company reorganized its business segments as a result of a change in how the CODM allocates resources, makes operating decisions and assesses the performance of its business. As a result, as of January 1, 2021, the Company’s operations are managed by the CODM using the following reportable segments: • Specialty Products and Solutions. The Specialty Products and Solutions segment consists of our customer-focused solutions and formulations businesses, covering multiple specialty product lines, anchored by our unique integrated complex in Northwest Louisiana. In this segment, we manufacture and market a wide variety of solvents, waxes, customized lubricating oils, white oils, petrolatums, gels, esters, and other products. Our specialty products are sold to domestic and international customers who purchase them primarily as raw material components for consumer-facing and industrial products. • Montana/Renewables. The Montana/Renewables segment is composed of our Great Falls specialty asphalt facility and our Great Falls renewable fuels facility, which was a dual-train energy transition project that commenced production in late 2022. When our Great Falls renewable fuels facility is fully operational, we will process a variety of geographically advantaged renewable feedstocks into renewable diesel, sustainable aviation fuel, renewable hydrogen, renewable natural gas, renewable propane, and renewable naphtha that we expect to distribute into renewable markets in the western half of North America. At our Montana specialty asphalt facility, we process Canadian crude oil into conventional gasoline, diesel, jet fuel and specialty grades of asphalt, with production sized to serve local markets. • Performance Brands. The Performance Brands segment includes our fast-growing portfolio of high-quality, high-performing brands. In this segment, we blend, package, and market high performance products through our Royal Purple, Bel-Ray, and TruFuel brands. • Corporate. The Corporate segment primarily consists of general and administrative expenses not allocated to the Montana/Renewables, Specialty Products and Solutions, or Performance Brands segments. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 3 - “Summary of Significant Accounting Policies,” except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for inter-segment sales and transfers using market-based transfer pricing. The Company will periodically refine its expense allocation methodology for its segment reporting as more specific information becomes available and the industry or market changes. In addition, the accounting policies of the reporting segments for shipping and handling costs, which are primarily costs paid to third-party shippers for transporting products to customers, are the same as that described in Note 2 - “Change in Accounting Policy.” The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as EBITDA adjusted for (a) impairment; (b) unrealized gains and losses from mark-to-market accounting for hedging activities; (c) realized gains and losses under derivative instruments excluded from the determination of net income (loss); (d) non-cash equity-based compensation expense and other non-cash items (excluding items such as accruals of cash expenses in a future period or amortization of a prepaid cash expense) that were deducted in computing net income (loss); (e) debt refinancing fees, extinguishment costs, premiums and penalties; (f) any net gain or loss realized in connection with an asset sale that was deducted in computing net income (loss); (g) amortization of turnaround costs; (h) LCM inventory adjustments; (i) the impact of liquidation of inventory layers calculated using the LIFO method; (j) RINs mark-to-market adjustments; and (k) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense. Reportable segment information is as follows (in millions): Year Ended December 31, 2022 Specialty Products and Solutions (1) (2) Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 3,508.0 $ 303.4 $ 875.3 $ — $ — $ 4,686.7 Inter-segment sales 24.7 — — — (24.7) — Total sales $ 3,532.7 $ 303.4 $ 875.3 $ — $ (24.7) $ 4,686.7 Adjusted EBITDA $ 379.0 $ 20.2 $ 75.8 $ (85.4) $ — $ 389.6 Reconciling items to net loss attributable to partners: Depreciation and amortization 63.0 11.3 41.1 6.0 — 121.4 LCM / LIFO (gain) loss (14.2) (0.3) 21.1 — — 6.6 Loss on impairment and disposal of assets — — 0.7 — — 0.7 Interest expense 32.3 1.2 29.8 112.6 — 175.9 Debt extinguishment costs — — 38.3 3.1 — 41.4 Unrealized (gain) loss on derivatives 51.9 — (6.0) — — 45.9 RINs mark-to-market loss 75.0 — 40.7 — — 115.7 Other non-recurring expenses 15.6 Equity based compensation and other items 32.9 Income tax expense 3.4 Noncontrolling interest adjustments (4.8) Net loss attributable to partners $ (165.1) Capital expenditures $ 68.4 $ 2.0 $ 528.1 $ 0.3 $ — $ 598.8 PP&E, net $ 382.4 $ 34.1 $ 1,062.7 $ 2.8 $ — $ 1,482.0 Year Ended December 31, 2021 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 2,111.4 $ 252.9 $ 783.7 $ — $ — $ 3,148.0 Inter-segment sales 16.1 — — — (16.1) — Total sales $ 2,127.5 $ 252.9 $ 783.7 $ — $ (16.1) $ 3,148.0 Adjusted EBITDA $ 104.6 $ 33.8 $ 44.4 $ (72.5) $ — $ 110.3 Reconciling items to net loss attributable to partners: Depreciation and amortization 68.5 13.6 34.6 8.0 — 124.7 LCM / LIFO gain (35.1) (3.8) (11.4) — — (50.3) Loss on impairment and disposal of assets 3.1 0.1 0.8 0.1 — 4.1 Interest expense 18.5 0.3 8.3 122.4 — 149.5 Unrealized loss on derivatives 16.3 — 8.1 — — 24.4 RINs mark-to-market loss 40.9 — 16.8 — — 57.7 Other non-recurring expenses 8.1 Equity-based compensation and other items 50.7 Income tax expense 1.5 Net loss attributable to partners $ (260.1) Capital expenditures $ 57.6 $ 3.3 $ 83.0 $ — $ — $ 143.9 PP&E, net $ 375.5 $ 34.3 $ 531.3 $ 8.6 $ — $ 949.7 Year Ended December 31, 2020 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 1,528.9 $ 234.1 $ 505.2 $ — $ — $ 2,268.2 Inter-segment sales 12.6 0.3 — — (12.9) — Total sales $ 1,541.5 $ 234.4 $ 505.2 $ — $ (12.9) $ 2,268.2 Adjusted EBITDA $ 151.0 $ 61.1 $ 71.4 $ (66.2) $ — $ 217.3 Reconciling items to net loss attributable to partners: Depreciation and amortization 60.9 16.0 35.1 7.7 — 119.7 LCM / LIFO loss 23.5 1.5 3.5 — — 28.5 Loss on impairment and disposal of assets 0.2 1.4 — 5.2 — 6.8 Interest expense 0.6 0.3 0.4 124.6 — 125.9 Unrealized gain on derivatives (1.8) — (1.0) — — (2.8) RINs mark-to-market loss 53.7 — 22.1 — — 75.8 Other non-recurring expenses 1.4 Equity-based compensation and other items 9.9 Income tax expense 1.1 Net loss attributable to partners $ (149.0) Capital expenditures $ 49.8 $ 1.7 $ 14.2 $ 1.7 $ — $ 67.4 PP&E, net $ 406.0 $ 34.0 $ 463.2 $ 16.6 $ — $ 919.8 (1) For the year ended December 31, 2022, Adjusted EBITDA for the Specialty Products and Solutions segment included a $13.9 million gain recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s business interruption insurance policy. The Company incurred business losses due to increased costs arising from a polar vortex that occurred in 2021 in northwest Louisiana. As a result, the Company filed a contingent business interruption claim. Specifically, the losses included a loss of throughput at the Shreveport refinery and additional transportation related expenses. (2) For the year ended December 31, 2022, Adjusted EBITDA for the Specialty Products and Solutions segment included a $4.4 million gain recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s property damage insurance policy as a result of damages caused by a polar vortex that occurred in 2021. Geographic Information International sales accounted for less than ten percent of c onsolidated sales in each of the years ended December 31, 2022, 2021, and 2020 respectively. Product Information The Company offers specialty, fuels, and packaged products primarily in categories consisting of lubricating oils, solvents, waxes, gasoline, diesel, jet fuel, asphalt, heavy fuel oils, high-performance branded specialty products, and other specialty and fuels products. The following table sets forth the major product category sales for each segment (dollars in millions): Year Ended December 31, 2022 2021 2020 Specialty Products and Solutions: Lubricating oils $ 913.7 19.5 % $ 658.7 20.9 % $ 473.5 20.9 % Solvents 434.9 9.3 % 303.7 9.7 % 236.2 10.4 % Waxes 189.3 4.0 % 151.7 4.8 % 129.1 5.7 % Fuels, asphalt and other by-products 1,970.1 42.0 % 997.3 31.7 % 690.1 30.4 % Total $ 3,508.0 74.8 % $ 2,111.4 67.1 % $ 1,528.9 67.4 % Montana/Renewables: Gasoline $ 188.1 4.0 % $ 188.3 6.0 % $ 135.9 6.0 % Diesel 391.8 8.4 % 324.9 10.3 % 204.1 9.0 % Jet fuel 41.8 0.9 % 27.5 0.9 % 14.6 0.7 % Asphalt, heavy fuel oils and other 253.6 5.4 % 243.0 7.7 % 150.6 6.6 % Total $ 875.3 18.7 % $ 783.7 24.9 % $ 505.2 22.3 % Performance Brands: $ 303.4 6.5 % $ 252.9 8.0 % $ 234.1 10.3 % Consolidated sales $ 4,686.7 100.0 % $ 3,148.0 100.0 % $ 2,268.2 100.0 % Major Customers During the years ended December 31, 2022, 2021, and 2020 the Company had no customer that represented 10% or greater of consolidated sales. Major Suppliers During the years ended December 31, 2022, 2021, and 2020 the Company had two counterparties that supplied approximately 86.2%, 90.2% , and 82.9%, respectively, of its crude oil supply.

Subsequent Events (Notes)

Subsequent Events (Notes)	12 Months Ended
Subsequent Events (Notes)	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events As of March 8, 2023, the fair value of the Company’s derivative liabilities have decreased by approximately $13.8 million subsequent to December 31, 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation	The consolidated financial statements and related notes reflect the accounts of the Company, its wholly-owned subsidiaries, and its majority-owned subsidiaries. All intercompany profits, transactions and balances have been eliminated.
Reclassifications	Certain amounts in the prior years’ consolidated financial statements have been reclassified to conform to the current year presentation.
Use of Estimates	The Company’s consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash, Cash Equivalents and Restricted Cash	Cash, cash equivalents and restricted cash include all highly liquid investments with a maturity of three months or less at the time of purchase. Restricted cash as of December 31, 2021 represents cash that was legally restricted under the MRL Credit Facility, and it is presented as a non-current asset because it is only available for capital additions related to the renewable diesel project.
Accounts Receivable	The Company performs periodic credit evaluations of customers’ financial condition and generally does not require collateral. Accounts receivable are carried at their face amounts. The Company maintains an allowance for credit losses for estimated losses in the collection of accounts receivable. The Company makes estimates regarding the future ability of its customers to make required payments based on historical experience, the age of the accounts receivable balances, credit quality of its customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay. Individual accounts are written off against the allowance for credit losses after all reasonable collection efforts have been exhausted.
Inventories	The cost of inventory is recorded using the last-in, first-out (“LIFO”) method. Costs include crude oil and other feedstocks, labor, processing costs and refining overhead costs. Inventories are valued at the lower of cost or market value. Under the LIFO inventory method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs, resulting in a better matching of costs and revenues.
Derivatives	The Company is exposed to fluctuations in the price of numerous commodities, such as crude oil (its principal raw material), as well as the sales prices of gasoline, diesel, natural gas and jet fuel. Given the historical volatility of commodity prices, these fluctuations can significantly impact sales, gross profit and net income. Therefore, the Company utilizes derivative instruments primarily to minimize its price risk and volatility of cash flows associated with the purchase of crude oil, natural gas, and the sale of fuel products. The Company employs various hedging strategies and does not hold or issue derivative instruments for trading purposes. The Company is exposed to price risks due to fluctuations in the price of crude oil, refined products, natural gas and precious metals. The Company uses various strategies to reduce its exposure to commodity price risk. The strategies to reduce the Company’s risk utilize both physical forward contracts and financially settled derivative instruments, such as swaps, collars, options and futures, to attempt to reduce the Company’s exposure with respect to: • crude oil purchases and sales; • fuel product sales and purchases; • natural gas purchases; • precious metals purchases; and • fluctuations in the value of crude oil between geographic regions and between the different types of crude oil such as New York Mercantile Exchange West Texas Intermediate (“NYMEX WTI”), Light Louisiana Sweet, Western Canadian Select (“WCS”), WTI Midland, Mixed Sweet Blend, Magellan East Houston and ICE Brent. The Company manages its exposure to commodity markets, credit, volumetric and liquidity risks to manage its costs and volatility of cash flows as conditions warrant or opportunities become available. These risks may be managed in a variety of ways that may include the use of derivative instruments. Derivative instruments may be used for the purpose of mitigating risks associated with an asset, liability and anticipated future transactions and the changes in fair value of the Company’s derivative instruments will affect its earnings and cash flows; however, such changes should be offset by price or rate changes related to the underlying commodity or financial transaction that is part of the risk management strategy. The Company does not speculate with derivative instruments or other contractual arrangements that are not associated with its business objectives. Speculation is defined as increasing the Company’s natural position above the maximum position of its physical assets or trading in commodities, currencies or other risk bearing assets that are not associated with the Company’s business activities and objectives. The Company’s positions are monitored routinely by a risk management committee to ensure compliance with its stated risk management policy and documented risk management strategies. All strategies are reviewed on an ongoing basis by the Company’s risk management committee, which will add, remove or revise strategies in anticipation of changes in market conditions and/or its risk profiles. Such changes in strategies are to position the Company in relation to its risk exposures in an attempt to capture market opportunities as they arise. Certain of the Company’s outstanding derivative instruments are subject to credit support agreements with the applicable counterparties which contain provisions setting certain credit thresholds above which the Company may be required to post agreed-upon collateral, such as cash or letters of credit, with the counterparty to the extent that the Company’s mark-to-market net liability, if any, on all outstanding derivatives exceeds the credit threshold amount per such credit support agreement. The majority of the credit support agreements covering the Company’s outstanding derivative instruments also contain a general provision stating that if the Company experiences a material adverse change in its business, in the reasonable discretion of the counterparty, the Company’s credit threshold could be lowered by such counterparty. The Company does not expect that it will experience a material adverse change in its business. The cash flow impact of the Company’s derivative activities are included within cash flows from operating activities in the consolidated statements of cash flows. Derivative Instruments Not Designated as Hedges For derivative instruments not designated as hedges, the change in fair value of the asset or liability for the period is recorded to gain (loss) on derivative instruments in the consolidated statements of operations. Upon the settlement of a derivative not designated as a hedge, the gain or loss at settlement is recorded to gain (loss) on derivative instruments in the consolidated statements of operations. The Company has entered into natural gas swaps, crack spread swaps and crude oil basis swaps that are not designated as cash flow hedges for accounting purposes. However, these instruments provide economic hedges of the purchases and sales of the Company’s natural gas, crude oil, gasoline and refined products.
Property, Plant and Equipment	Property, plant and equipment are stated on the basis of cost. Depreciation is calculated using the straight-line method over the estimated useful lives. Assets under finance leases are amortized over the lesser of the useful life of the asset or the term of the lease.
Composite Depreciation Method	Under the composite depreciation method, the cost of partial retirements of a group is charged to accumulated depreciation. However, when there are dispositions of complete groups or significant portions of groups, the cost and related accumulated depreciation are retired, and any gain or loss is reflected in earnings.
Capitalized Software	The Company capitalizes the cost of computer software developed or obtained for internal use. Capitalized software is amortized using the straight-line method over five
Goodwill	Goodwill represents the excess of purchase price over fair value of the net assets acquired in various acquisitions. Please read Note 6 - “Goodwill and Other Intangible Assets” for more information. The Company assesses goodwill for impairment annually as of October 1st and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with ASC 350, Intangibles — Goodwill and Other (Topic 350) and ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment . Under ASC 350, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the impairment test is unnecessary. The Company assessed goodwill for impairment qualitatively and quantitatively for the year ended December 31, 2022 and qualitatively for the year ended December 31, 2021. In assessing the qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the Company assesses relevant events and circumstances that may impact the fair value and the carrying amount of the reporting unit. The identification of relevant events and circumstances and how these may impact a reporting unit’s fair value or carrying amount involve significant judgment and assumptions. The judgment and assumptions include the identification of macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and Company specific events and making the assessment on whether each relevant factor will impact the impairment test positively or negatively and the magnitude of any such impact. In the first step of the quantitative assessment, the Company’s assets and liabilities, including existing goodwill and other intangible assets, are assigned to the identified reporting units to determine the carrying value of the reporting units. Under ASU 2017-04, goodwill impairment testing is done by comparing the fair value of the reporting unit to its carrying value. If the carrying amount exceeds the fair value, the Company would recognize an impairment charge for the amount that the reporting unit's carrying value exceeds the fair value, not to exceed the total amount of goodwill allocated to that reporting unit. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement.
Definite-Lived Intangible Assets	Finite-lived intangible assets consist of intangible assets associated with customer relationships, tradenames, trade secrets, patents and royalty agreements that were acquired in various acquisitions. The majority of these assets are being amortized using undiscounted estimated future cash flows over the term of the related agreements. Intangible assets associated with customer relationships are being amortized using the undiscounted estimated future cash flows method based upon assumed rates of annual customer attrition.Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition.
Impairment of Long-Lived Assets	The Company periodically evaluates the carrying value of long-lived assets to be held and used, including finite-lived intangible assets, when events or circumstances warrant such a review. The carrying value of a long-lived asset to be held and used is considered impaired when the anticipated separately identifiable undiscounted cash flows from such an asset are less than the carrying value of the asset. In such an event, a write-down of the asset would be recorded through a charge to operations, based on the amount by which the carrying value exceeds the fair value of the long-lived asset. Fair value is determined primarily using anticipated cash flows assumed by a market participant discounted at a rate commensurate with the risk involved. Long-lived assets to be disposed of other than by sale are considered held and used until disposal.
Revenue Recognition	The Company recognizes revenue in accordance with ASC 606, Revenue Recognition,
Concentrations of Credit Risk	The Company performs periodic credit evaluations of its customers’ financial condition and in some instances requires cash in advance or letters of credit prior to shipment for domestic orders. For international orders, letters of credit are generally required, and the Company maintains insurance policies which cover certain export orders. The Company maintains an allowance for credit losses account for estimated losses resulting from the inability of its customers to make required payments. The allowance for credit losses is developed based on several factors including historical experience, the age of the accounts receivable balances, credit quality of the Company’s customers, current economic conditions, expected future trends and other factors that may affect customers’ ability to pay, which exist as of the balance sheet dates. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. The Company has derivative positions with a limited number of counterparties. The evaluation of these counterparties is performed quarterly in connection with the Company’s ASC 820-10, Fair Value Measurements and Disclosures, valuations to determine the impact of the counterparty credit risk on the valuation of its derivative instruments.
Earnings Per Unit	The Company calculates earnings per unit under ASC 260-10, Earnings per Share . The Company treats incentive distribution rights (“IDRs”) as participating securities for the purposes of computing earnings per unit in the period that the general partner becomes contractually obligated to receive IDRs. Also, the undistributed earnings are allocated to the partnership interests based on the allocation of earnings to the Company’s partners’ capital accounts as specified in the Company’s partnership agreement. When distributions exceed earnings, net income is reduced by the actual distributions with the resulting net loss being allocated to capital accounts as specified in the Company’s partnership agreement.
Unit-Based Compensation	For unit-based compensation equity awards granted, compensation expense is recognized in the Company’s consolidated financial statements on a straight-line basis over the awards’ vesting periods based on their fair values on the dates of grant. The unit-based compensation awards vest over a period not exceeding four years. The amount of compensation expense recognized at any date is at least equal to the portion of the grant date value of the award that is vested at that dateUnit-based compensation liability awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units (“Liability Awards”). Liability Awards are recorded in accrued salaries, wages and benefits based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards is updated at each balance sheet date and changes in the fair value of the vested portions of the Liability Awards are recorded as increases or decreases to compensation expense. The Company recognizes forfeitures as they occur.Liability Awards are awards that are currently expected to be settled in cash on their vesting dates, rather than in equity units. Phantom unit Liability Awards are recorded in accrued salaries, wages and benefits in the consolidated balance sheets based on the vested portion of the fair value of the awards on the balance sheet date. The fair value of Liability Awards is updated at each balance sheet date and changes in the fair values of the vested portions of the awards are recorded as increases or decreases to compensation expense within general and administrative expense in the consolidated statements of operations.For unit-based compensation equity awards granted, the Company uses the market price of its common units on the grant date to calculate the fair value and related compensation cost of the phantom units. The Company amortizes this compensation cost to partners’ capital (deficit) and general and administrative expense in the consolidated statements of operations using the straight-line method over the service period, as it expects these units to fully vest.
Advertising Costs	Advertising expenses are reported as selling expenses in the consolidated statements of operations
New Accounting Pronouncements	On January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) which changed the impairment model for most financial instruments. Previous guidance required the recognition of credit losses based on an incurred loss impairment methodology that reflects losses once the losses are probable. Under ASU 2016-13, the Company is required to use a current expected credit loss (“CECL”) model that immediately recognizes an estimate of credit losses that are expected to occur over the life of the financial instruments that are in the scope of the update, including trade receivables. The CECL model uses a broader range of reasonable and supportable information in the development of credit loss estimates. The result of the adoption of ASU 2016-13 was de-minimis and did not result in an adjustment to beginning partners’ capital (deficit). The allowance for credit losses for accounts receivable was $1.3 million and $2.0 million at December 31, 2022 and 2021, respectively.
Turnaround Costs, Policy	Turnaround costs represent capitalized costs associated with the Company’s periodic major maintenance and repairs
Turnaround Costs Capitalization, Policy	The Company capitalizes these costs and amortizes the costs on a straight-line basis over the lives of the turnaround assets which is generally two five
RINs, Policy	Please read Note 7 — “Commitments and Contingencies” for further information on the Company’s RVO.
Fair Value Measurement, Policy	The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. Observable inputs are from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. These tiers include the following: • Level 1 — inputs include observable unadjusted quoted prices in active markets for identical assets or liabilities • Level 2 — inputs include other than quoted prices in active markets that are either directly or indirectly observable • Level 3 — inputs include unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions In determining fair value, the Company uses various valuation techniques and prioritizes the use of observable inputs. The availability of observable inputs varies from instrument to instrument and depends on a variety of factors including the type of instrument, whether the instrument is actively traded and other characteristics particular to the instrument. For many financial instruments, pricing inputs are readily observable in the market, the valuation methodology used is widely accepted by market participants and the valuation does not require significant management judgment. For other financial instruments, pricing inputs are less observable in the marketplace and may require management judgment.

Revenue from Contract with Cust

Revenue from Contract with Customer (Policies)	12 Months Ended
Revenue from Contract with Customer (Policies)	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	The following is a description of principal activities from which the Company generates revenue. Revenues are recognized when control of the promised goods are transferred to the customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. To determine revenue recognition for arrangements that an entity determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods promised within each contract and determines the performance obligations and assesses whether each promised good is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The Company considers customer purchase orders, which in some cases are governed by master sales agreements, to be the contracts with a customer. For each contract, the Company considers the promise to transfer products, each of which are distinct, to be the identified performance obligations. In determining the transaction price, the Company evaluates whether the price is subject to variable consideration such as product returns, rebates or other discounts to determine the net consideration to which the Company expects to be entitled. The Company transfers control and recognizes revenue upon shipment to the customer or, in certain cases, upon receipt by the customer in accordance with contractual terms. Revenue is recognized when obligations under the terms of a contract with a customer are satisfied and control of the promised goods are transferred to the customer. The contract with the customer states the final terms of the sale, including the description, quantity and price of each product or service purchased. For fuel products, payment is typically due in full between 2 to 30 days of delivery or the start of the contract term, such that payment is typically collected 2 to 30 days subsequent to the satisfaction of performance obligations. For specialty products, payment is typically due in full between 30 to 90 days of delivery or the start of the contract term, such that payment is typically collected 30 to 90 days subsequent to the satisfaction of performance obligations. In the normal course of business, the Company does not accept product returns unless the item is defective as manufactured. The expected costs associated with a product assurance warranty continues to be recognized as expense when products are sold. The Company does not offer promised services that could be considered warranties that are sold separately or provide a service in addition to assurance that the related product complies with agreed upon specifications. The Company establishes provisions based on the methods described in ASC 606 for estimated returns and warranties as variable consideration when determining the transaction price.
Revenue, Transaction Price Measurement, Tax Exclusion [Policy Text Block]	The Company assesses, collects and remits excise taxes associated with the sale of certain of its fuel products. Furthermore, the Company collects and remits sales taxes associated with certain sales of its products to non-exempt customers. The Company excludes excise taxes and sales taxes that are collected from customers from the transaction price in its contracts with customers. Accordingly, revenue from contracts with customers is net of sales-based taxes that are collected from customers and remitted to taxing authorities.

Leases, Codification Topic 842

Leases, Codification Topic 842 (Policies)	12 Months Ended
Leases, Codification Topic 842 (Policies)	Dec. 31, 2022
Leases [Abstract]
Leases, Land Easement Election [Policy Text Block]

Segment Reporting (Policies)

Segment Reporting (Policies)	12 Months Ended
Segment Reporting (Policies)	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting, Policy [Policy Text Block]	The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 3 - “Summary of Significant Accounting Policies,” except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for inter-segment sales and transfers using market-based transfer pricing. The Company will periodically refine its expense allocation methodology for its segment reporting as more specific information becomes available and the industry or market changes. In addition, the accounting policies of the reporting segments for shipping and handling costs, which are primarily costs paid to third-party shippers for transporting products to customers, are the same as that described in Note 2 - “Change in Accounting Policy.” The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as EBITDA adjusted for (a) impairment; (b) unrealized gains and losses from mark-to-market accounting for hedging activities; (c) realized gains and losses under derivative instruments excluded from the determination of net income (loss); (d) non-cash equity-based compensation expense and other non-cash items (excluding items such as accruals of cash expenses in a future period or amortization of a prepaid cash expense) that were deducted in computing net income (loss); (e) debt refinancing fees, extinguishment costs, premiums and penalties; (f) any net gain or loss realized in connection with an asset sale that was deducted in computing net income (loss); (g) amortization of turnaround costs; (h) LCM inventory adjustments; (i) the impact of liquidation of inventory layers calculated using the LIFO method; (j) RINs mark-to-market adjustments; and (k) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Inventories) (Table)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consist of the following (in millions): December 31, 2022 December 31, 2021 Titled Supply & Offtake Agreements (1) Total Titled Supply & Offtake Agreements (1) Total Raw materials $ 99.6 $ 22.5 $ 122.1 $ 41.0 $ 19.9 $ 60.9 Work in process 62.5 95.7 158.2 52.5 28.5 81.0 Finished goods 137.3 80.4 217.7 121.1 63.6 184.7 $ 299.4 $ 198.6 $ 498.0 $ 214.6 $ 112.0 $ 326.6
Property, Plant and Equipment [Table Text Block]	Property, plant and equipment, including depreciable lives, consisted of the following (in millions): December 31, 2022 2021 Land $ 8.9 $ 8.7 Buildings and improvements (10 to 40 years) 35.6 35.5 Machinery and equipment (10 to 20 years) 2,153.7 1,649.6 Furniture, fixtures and software (5 to 10 years) 48.7 47.9 Assets under finance leases (1 to 14 years) (1) 6.9 8.3 Construction-in-progress 222.5 116.3 2,476.3 1,866.3 Less accumulated depreciation (994.3) (916.6) $ 1,482.0 $ 949.7 (1) Assets under finance leases consist of buildings and machinery and equipment. As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively.

Leases Leases (Tables)

Leases Leases (Tables)	12 Months Ended
Leases Leases (Tables)	Dec. 31, 2022
Leases [Abstract]
Supplemental balance sheet detail of assets and liabilities	Supplemental balance sheet information related to the Company’s leases for the periods presented were as follows (in millions): December 31, 2022 December 31, 2021 Assets: Classification: Operating lease assets Operating lease right-of-use assets $ 107.5 $ 157.7 Finance lease assets Property, plant and equipment, net (1) 2.8 4.2 Total leased assets $ 110.3 $ 161.9 Liabilities: Current Operating Current portion of operating lease liabilities $ 70.7 $ 65.1 Finance Current portion of long-term debt 0.9 0.8 Non-current Operating Long-term operating lease liabilities 37.1 93.1 Finance Long-term debt, less current portion 2.5 3.2 Total lease liabilities $ 111.2 $ 162.2 (1) As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively.
Lease costs	The components of lease expense related to the Company’s leases for the periods presented were as follows (in millions): December 31, Lease Costs: Classification: 2022 2021 2020 Fixed operating lease cost Cost of Sales; SG&A Expenses $ 75.4 $ 51.5 $ 46.2 Short-term operating lease cost (1) Cost of Sales; SG&A Expenses 8.2 7.8 8.6 Variable operating lease cost (2) Cost of Sales; SG&A Expenses 19.2 13.8 1.9 Finance lease cost: Amortization of finance lease assets Cost of Sales 0.7 0.7 0.6 Interest on lease liabilities Interest expense 1.3 0.4 0.4 Total lease cost $ 104.8 $ 74.2 $ 57.7 (1) The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets. (2) The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit.
Maturity of Lease Liabilities	As of December 31, 2022, the Company had estimated minimum commitments for the payment of rentals under leases which, at inception, had a noncancelable term of more than one year, as follows (in millions): Maturity of Lease Liabilities Operating Leases (1) Finance Leases (2) Total 2023 $ 75.4 $ 1.1 $ 76.5 2024 16.6 1.1 17.7 2025 11.3 0.8 12.1 2026 4.7 0.7 5.4 2027 2.9 0.2 3.1 Thereafter 7.2 — 7.2 Total $ 118.1 $ 3.9 $ 122.0 Less: Interest 10.3 0.5 10.8 Present value of lease liabilities $ 107.8 $ 3.4 $ 111.2 Less obligations due within one year 70.7 0.9 71.6 Long-term lease obligations $ 37.1 $ 2.5 $ 39.6 (1) As of December 31, 2022, the Company’s operating lease pa yments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of December 31, 2022. (2) As of December 31, 2022, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2022.
Weighted Average Term and Discount	The weighted-average remaining lease term and weighted-average discount rate for the Company’s operating and finance leases for the periods presented were as follows: Lease Term and Discount Rate: December 31, 2022 December 31, 2021 Weighted-average remaining lease term (years): Operating leases 2.7 3.1 Finance leases 3.9 4.8 Weighted-average discount rate: Operating leases 6.9 % 7.0 % Finance leases 7.1 % 7.3 %

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets Changes in Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Performance Brands Consolidated Total Net balance as of December 31, 2020 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2021 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2022 $ 49.3 $ 123.7 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2022 and 2021, is $35.5 million.
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2022 December 31, 2021 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (153.6) $ 181.8 $ (147.4) Tradenames 11 26.8 (23.7) 26.8 (22.3) Trade secrets 13 52.9 (50.1) 52.9 (48.5) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.9) 6.1 (3.6) 19 $ 269.2 $ (232.9) $ 269.2 $ (223.4)
Schedule of Estimated Future Amortization Expense	As of December 31, 2022, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9 2026 $ 3.8 2027 $ 3.2

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Purchase Commitments - Crude Oil) (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Other Commitments [Table Text Block]	As of December 31, 2022, the estimated minimum purchase commitments under the Company’s crude oil, other feedstock supply and finished product agreements were as follows (in millions): Year Commitment 2023 (1) $ 722.4 2024 25.2 2025 25.2 2026 25.2 2027 6.9 Thereafter — Total $ 804.9
Recorded Unconditional Purchase Obligations [Table Text Block]	As of December 31, 2022, the estimated minimum unconditional purchase commitments, including the capital recovery charge, under the agreement were as follows (in millions): Year Commitment (1) 2023 $ 3.9 2024 4.0 2025 4.0 2026 4.0 2027 2.4 Thereafter — Total (1) $ 18.3

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Maturities of Long-Term Debt) (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	As of December 31, 2022, principal payments on debt obligations and future minimum rentals on finance lease obligations are as follows (in millions): Year Maturity 2023 $ 20.0 2024 222.2 2025 537.8 2026 26.8 2027 472.7 Thereafter 294.7 Total $ 1,574.2
Summary of long-term debt	Long-term debt consisted of the following (in millions): December 31, December 31, Borrowings under amended and restated senior secured revolving credit agreement with third-party lenders, interest payments quarterly, borrowings due February 2028, weighted average interest rates of 4.7% and 2.4% for the years ended December 31, 2022 and 2021, respectively. $ 104.0 $ — Borrowings under 2023 Notes, interest at a fixed rate of 7.75%, interest payments semiannually, borrowings due April 2023, effective interest rate of 8.3% for the years ended December 31, 2022 and December 31, 2021. — 325.0 Borrowings under the 2024 Secured Notes, interest at a fixed rate of 9.25%, interest payments semiannually, borrowings due July 2024, effective interest rate of 9.5% for the years ended December 31, 2022 and December 31, 2021. 200.0 200.0 Borrowings under 2025 Notes, interest at a fixed rate of 11.0%, interest payments semiannually, borrowings due April 2025, effective interest rate of 11.4% for the years ended December 31, 2022 and December 31, 2021. 513.5 550.0 Borrowings under the 2027 Notes, interest at a fixed rate of 8.125%, interest payments semiannually, borrowings due July 2027, effective interest rate of 8.3% for the year ended December 31, 2022. 325.0 — MRL Credit Facility, interest payments quarterly, borrowings due November 2024, effective interest rate of 12.5% for the year ended December 31, 2021. — 303.5 Shreveport terminal asset financing arrangement 58.2 64.3 MRL asset financing arrangements 370.1 — Other — 0.7 Finance lease obligations, at various interest rates, interest and principal payments monthly through June 2028 3.4 4.0 Less unamortized debt issuance costs (1) (12.1) (17.8) Less unamortized discounts (2.4) (3.5) Total debt 1,559.7 1,426.2 Less current portion of long-term debt 20.0 7.4 Total long-term debt $ 1,539.7 $ 1,418.8 (1) Deferred debt issuance costs are being amortized by the effective interest rate method over the lives of the related debt instruments. These amounts are net of accumulated amortization of $22.3 million and $22.5 million at December 31, 2022 and 2021, respectively.

Derivatives (Tables)

Derivatives (Tables)	12 Months Ended
Derivatives (Tables)	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Offsetting Liabilities	The following tables summarize the Company’s gross fair values of its derivative instruments, presenting the impact of offsetting derivative liabilities in the Company’s consolidated balance sheets (in millions): December 31, 2022 December 31, 2021 Balance Sheet Location Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Consolidated Balance Sheets Net Amounts of Liabilities Presented in the Consolidated Balance Sheets Derivative instruments not designated as hedges: Specialty Products and Solutions segment: Inventory financing obligation Obligations under inventory financing agreements $ (38.0) $ — $ (38.0) $ (17.4) $ — $ (17.4) Crack spread swaps Derivative liabilities / Other long-term liabilities (50.6) 19.3 (31.3) — — — Montana/Renewables segment: Inventory financing obligation Obligations under inventory financing agreements (15.8) 11.3 (4.5) (10.5) — (10.5) Total derivative instruments $ (104.4) $ 30.6 $ (73.8) $ (27.9) $ — $ (27.9)
Derivative Instruments, Gain (Loss) by Hedging Relationship, by Income Statement Location, by Derivative Instrument Risk	The Company recorded the following gains (losses) in its consolidated statements of operations related to its derivative instruments not designated as hedges (in millions): Amount of Realized Amount of Unrealized Gain (Loss) Year Ended December 31, Year Ended December 31, Type of Derivative 2022 2021 2022 2021 Specialty Products and Solutions segment: Inventory financing obligation $ — $ — $ (20.6) $ (16.3) Crack spread swaps (35.0) — (31.3) — Crude oil swaps (0.8) — — — Montana/Renewables segment: Inventory financing obligation — — 6.0 (9.4) WCS crude oil basis swaps — 1.1 — 1.3 Total $ (35.8) $ 1.1 $ (45.9) $ (24.4)
Schedule of Derivative Instruments	At December 31, 2022, the Company had the following notional contract volumes related to outstanding derivative instruments: Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2023 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 7,300,000 7,300,000 Barrels Notional Contract Volumes by Year of Maturity Total Outstanding Notional 2024 Unit of Measure Derivative instruments not designated as hedges: Crack spread swaps - sales 1,830,000 1,830,000 Barrels

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
Fair Value Measurements (Tables)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Hierarchy of Recurring Fair Value Measurements	The Company’s recurring assets and liabilities measured at fair value were as follows (in millions): December 31, 2022 December 31, 2021 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Pension Plan investments $ 26.4 $ — $ — $ 26.4 $ 34.5 $ — $ — $ 34.5 Total recurring assets at fair value $ 26.4 $ — $ — $ 26.4 $ 34.5 $ — $ — $ 34.5 Liabilities: Derivative liabilities: Inventory financing obligation $ — $ — $ (42.5) $ (42.5) $ — $ — $ (27.9) $ (27.9) Crack spread swaps — — (31.3) (31.3) — — — — Total derivative liabilities $ — $ — $ (73.8) $ (73.8) $ — $ — $ (27.9) $ (27.9) RINs obligation — (476.8) — (476.8) — (278.9) — (278.9) Precious metals obligations (7.5) — — (7.5) (6.8) — — (6.8) Liability Awards (52.9) — — (52.9) (63.1) — — (63.1) Total recurring liabilities at fair value $ (60.4) $ (476.8) $ (73.8) $ (611.0) $ (69.9) $ (278.9) $ (27.9) $ (376.7)
Summary of Net Changes in Fair Value of the Company's Level 3 Financial Assets and Liabilities	The table below sets forth a summary of net changes in fair value of the Company’s Level 3 financial assets and liabilities (in millions): For the Year Ended December 31, 2022 2021 Fair value at January 1, $ (27.9) $ (3.5) Realized gain (loss) on derivative instruments (35.8) 1.1 Unrealized loss on derivative instruments (45.9) (24.4) Settlements 35.8 (1.1) Fair value at December 31, $ (73.8) $ (27.9) Total loss included in net loss attributable to changes in unrealized loss relating to financial assets and liabilities held as of December 31, $ (45.9) $ (24.4)
Carrying and Estimated Fair Value of the Company's Financial Instruments, Carried at Adjusted Historical Cost, by Balance Sheet Grouping	The Company’s carrying value and estimated fair value of the Company’s financial instruments, carried at adjusted historical cost, were as follows (in millions): December 31, 2022 December 31, 2021 Level Fair Value Carrying Value Fair Value Carrying Value Financial Instrument: 2023 Notes 1 $ — $ — $ 325.6 $ 322.3 2024 Secured Notes, 2025 Notes, and 2027 Notes 2 $ 1,045.2 $ 1,030.0 $ 815.3 $ 742.0 Revolving credit facility 3 $ 104.0 $ 100.9 $ — $ (2.0) MRL Credit Facility 3 $ — $ — $ 303.5 $ 296.2 MRL Revolving Credit Agreement 3 $ — $ (0.6) $ — $ — Shreveport terminal asset financing arrangement 3 $ 58.2 $ 57.2 $ 64.3 $ 63.0 MRL asset financing arrangements 3 $ 370.1 $ 368.8 $ — $ — Finance leases and other obligations 3 $ 3.4 $ 3.4 $ 4.7 $ 4.7

Partners' Capital Partner's Cap

Partners' Capital Partner's Capital (Distribution) (Tables)	12 Months Ended
Partners' Capital Partner's Capital (Distribution) (Tables)	Dec. 31, 2022
Equity [Abstract]
Schedule of Incentive Distributions	The Company’s general partner is entitled to incentive distributions if the amount it distributes to unitholders with respect to any quarter exceeds specified target levels shown below: Total Quarterly Marginal Percentage Target Amount Unitholders General Partner Minimum Quarterly Distribution $0.45 98 % 2 % First Target Distribution up to $0.495 98 % 2 % Second Target Distribution above $0.495 up to $0.563 85 % 15 % Third Target Distribution above $0.563 up to $0.675 75 % 25 % Thereafter above $0.675 50 % 50 %

Unit-Based Compensation (Tables

Unit-Based Compensation (Tables)	12 Months Ended
Unit-Based Compensation (Tables)	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of the Company's nonvested phantom units	A summary of the Company’s non-vested phantom units as of December 31, 2022, and the changes during the years ended December 31, 2022 and 2021, are presented below: Number of Weighted-Average Non-vested at January 1, 2020 2,901,288 $ 5.21 Granted 3,210,041 2.87 Vested (2,191,846) 3.11 Forfeited (1,548,615) 4.28 Non-vested at December 31, 2020 2,370,868 $ 2.21 Granted 821,964 4.71 Vested (1,002,338) 3.34 Forfeited (61,933) 3.68 Non-vested at December 31, 2021 2,128,561 $ 2.31 Granted 931,926 15.02 Vested (1,706,783) 5.61 Forfeited (39,322) 6.62 Non-vested at December 31, 2022 1,314,382 $ 6.58

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
Employee Benefit Plans (Tables)	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Contribution Expenses	The Company recorded the following 401(k) Plan matching contribution expense in the consolidated statements of operations (in millions): Year Ended December 31, 2022 2021 2020 401(k) Plan matching contribution expense $ 6.9 $ 5.9 $ 5.6

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
Accumulated Other Comprehensive Loss (Tables)	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The table below sets forth a summary of changes in accumulated other comprehensive loss by component for the years ended December 31, 2022 and 2021 (in millions): Defined Benefit Pension And Retiree Health Benefit Plans Total Accumulated other comprehensive loss at December 31, 2020 $ (12.3) $ (12.3) Other comprehensive income before reclassifications 2.2 2.2 Net current period other comprehensive income 2.2 2.2 Accumulated other comprehensive loss at December 31, 2021 $ (10.1) $ (10.1) Other comprehensive income before reclassifications 1.8 1.8 Net current period other comprehensive income 1.8 1.8 Accumulated other comprehensive loss at December 31, 2022 $ (8.3) $ (8.3)

Earnings Per Unit (Tables)

Earnings Per Unit (Tables)	12 Months Ended
Earnings Per Unit (Tables)	Dec. 31, 2022
Earnings Per Unit [Abstract]
Earnings per Unit	The following table sets forth the computation of basic and diluted earnings per limited partner unit (in millions, except unit and per unit data): Year Ended December 31, 2022 2021 2020 Numerator for basic and diluted earnings per limited partner unit: Net loss $ (171.8) $ (260.1) $ (149.0) Net loss attributable to noncontrolling interest (6.7) — — Net loss attributable to limited partners $ (165.1) $ (260.1) $ (149.0) Less: General partner’s interest in net loss (3.3) (5.2) (3.0) Net loss available to limited partners $ (161.8) $ (254.9) $ (146.0) Denominator for basic and diluted earnings per limited partner unit: Weighted average limited partner units outstanding (1) 79,336,283 78,980,839 78,369,091 Limited partners’ interest basic and diluted net loss per unit: Limited partners’ interest $ (2.04) $ (3.23) $ (1.86) (1) Total diluted weighted average limited partner units outstanding excludes a de-minimus amount of potentially dilutive phantom units which would have been anti-dilutive for the years ended December 31, 2022, 2021, and 2020 .

Segments and Related Informat_2

Segments and Related Information (Tables)	12 Months Ended
Segments and Related Information (Tables)	Dec. 31, 2022
Segment Reporting [Abstract]
Reportable segment information	Reportable segment information is as follows (in millions): Year Ended December 31, 2022 Specialty Products and Solutions (1) (2) Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 3,508.0 $ 303.4 $ 875.3 $ — $ — $ 4,686.7 Inter-segment sales 24.7 — — — (24.7) — Total sales $ 3,532.7 $ 303.4 $ 875.3 $ — $ (24.7) $ 4,686.7 Adjusted EBITDA $ 379.0 $ 20.2 $ 75.8 $ (85.4) $ — $ 389.6 Reconciling items to net loss attributable to partners: Depreciation and amortization 63.0 11.3 41.1 6.0 — 121.4 LCM / LIFO (gain) loss (14.2) (0.3) 21.1 — — 6.6 Loss on impairment and disposal of assets — — 0.7 — — 0.7 Interest expense 32.3 1.2 29.8 112.6 — 175.9 Debt extinguishment costs — — 38.3 3.1 — 41.4 Unrealized (gain) loss on derivatives 51.9 — (6.0) — — 45.9 RINs mark-to-market loss 75.0 — 40.7 — — 115.7 Other non-recurring expenses 15.6 Equity based compensation and other items 32.9 Income tax expense 3.4 Noncontrolling interest adjustments (4.8) Net loss attributable to partners $ (165.1) Capital expenditures $ 68.4 $ 2.0 $ 528.1 $ 0.3 $ — $ 598.8 PP&E, net $ 382.4 $ 34.1 $ 1,062.7 $ 2.8 $ — $ 1,482.0 Year Ended December 31, 2021 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 2,111.4 $ 252.9 $ 783.7 $ — $ — $ 3,148.0 Inter-segment sales 16.1 — — — (16.1) — Total sales $ 2,127.5 $ 252.9 $ 783.7 $ — $ (16.1) $ 3,148.0 Adjusted EBITDA $ 104.6 $ 33.8 $ 44.4 $ (72.5) $ — $ 110.3 Reconciling items to net loss attributable to partners: Depreciation and amortization 68.5 13.6 34.6 8.0 — 124.7 LCM / LIFO gain (35.1) (3.8) (11.4) — — (50.3) Loss on impairment and disposal of assets 3.1 0.1 0.8 0.1 — 4.1 Interest expense 18.5 0.3 8.3 122.4 — 149.5 Unrealized loss on derivatives 16.3 — 8.1 — — 24.4 RINs mark-to-market loss 40.9 — 16.8 — — 57.7 Other non-recurring expenses 8.1 Equity-based compensation and other items 50.7 Income tax expense 1.5 Net loss attributable to partners $ (260.1) Capital expenditures $ 57.6 $ 3.3 $ 83.0 $ — $ — $ 143.9 PP&E, net $ 375.5 $ 34.3 $ 531.3 $ 8.6 $ — $ 949.7 Year Ended December 31, 2020 Specialty Products and Solutions Performance Brands Montana/Renewables Corporate Eliminations Consolidated Sales: External customers $ 1,528.9 $ 234.1 $ 505.2 $ — $ — $ 2,268.2 Inter-segment sales 12.6 0.3 — — (12.9) — Total sales $ 1,541.5 $ 234.4 $ 505.2 $ — $ (12.9) $ 2,268.2 Adjusted EBITDA $ 151.0 $ 61.1 $ 71.4 $ (66.2) $ — $ 217.3 Reconciling items to net loss attributable to partners: Depreciation and amortization 60.9 16.0 35.1 7.7 — 119.7 LCM / LIFO loss 23.5 1.5 3.5 — — 28.5 Loss on impairment and disposal of assets 0.2 1.4 — 5.2 — 6.8 Interest expense 0.6 0.3 0.4 124.6 — 125.9 Unrealized gain on derivatives (1.8) — (1.0) — — (2.8) RINs mark-to-market loss 53.7 — 22.1 — — 75.8 Other non-recurring expenses 1.4 Equity-based compensation and other items 9.9 Income tax expense 1.1 Net loss attributable to partners $ (149.0) Capital expenditures $ 49.8 $ 1.7 $ 14.2 $ 1.7 $ — $ 67.4 PP&E, net $ 406.0 $ 34.0 $ 463.2 $ 16.6 $ — $ 919.8 (1) For the year ended December 31, 2022, Adjusted EBITDA for the Specialty Products and Solutions segment included a $13.9 million gain recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s business interruption insurance policy. The Company incurred business losses due to increased costs arising from a polar vortex that occurred in 2021 in northwest Louisiana. As a result, the Company filed a contingent business interruption claim. Specifically, the losses included a loss of throughput at the Shreveport refinery and additional transportation related expenses. (2) For the year ended December 31, 2022, Adjusted EBITDA for the Specialty Products and Solutions segment included a $4.4 million gain recorded in cost of sales in the consolidated statements of operations for proceeds received under the Company’s property damage insurance policy as a result of damages caused by a polar vortex that occurred in 2021.
Major product category sales	The following table sets forth the major product category sales for each segment (dollars in millions): Year Ended December 31, 2022 2021 2020 Specialty Products and Solutions: Lubricating oils $ 913.7 19.5 % $ 658.7 20.9 % $ 473.5 20.9 % Solvents 434.9 9.3 % 303.7 9.7 % 236.2 10.4 % Waxes 189.3 4.0 % 151.7 4.8 % 129.1 5.7 % Fuels, asphalt and other by-products 1,970.1 42.0 % 997.3 31.7 % 690.1 30.4 % Total $ 3,508.0 74.8 % $ 2,111.4 67.1 % $ 1,528.9 67.4 % Montana/Renewables: Gasoline $ 188.1 4.0 % $ 188.3 6.0 % $ 135.9 6.0 % Diesel 391.8 8.4 % 324.9 10.3 % 204.1 9.0 % Jet fuel 41.8 0.9 % 27.5 0.9 % 14.6 0.7 % Asphalt, heavy fuel oils and other 253.6 5.4 % 243.0 7.7 % 150.6 6.6 % Total $ 875.3 18.7 % $ 783.7 24.9 % $ 505.2 22.3 % Performance Brands: $ 303.4 6.5 % $ 252.9 8.0 % $ 234.1 10.3 % Consolidated sales $ 4,686.7 100.0 % $ 3,148.0 100.0 % $ 2,268.2 100.0 %

Accounting Policies (Details)

Accounting Policies (Details) $ in Millions	12 Months Ended
Accounting Policies (Details) $ in Millions	Dec. 31, 2020 USD ($)
Accounting Policies [Abstract]
increase to cost of sales	$ 111

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Cash) (Details)	12 Months Ended
	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
Additional Cash and Cash Equivalent Related Text	three
LIFO Inventory Related Text	last-in, first-out (“LIFO”)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (A/R) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Activity in Allowance for Doubtful Accounts
Beginning balance	$ 2	$ 0.8	$ 0.9
Provisions	(0.7)	1.2	(0.1)
Write-offs, net	0	0	0
Ending balance	$ 1.3	$ 2	$ 0.8

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (A/R) (Details)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Allowance for doubtful accounts	The activity in the allowance for credit losses was as follows (in millions): December 31, 2022 2021 2020 Beginning balance $ 2.0 $ 0.8 $ 0.9 Provision (0.7) 1.2 (0.1) Write-offs, net — — — Ending balance $ 1.3 $ 2.0 $ 0.8

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Inventories) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventories
Raw materials		$ 122.1	$ 60.9
Work in process		158.2	81
Finished goods		217.7	184.7
Inventories total		498	326.6
Inventory Write-down		19.4	(44.7)	$ 24
Replacement costs over stated LIFO value		99.9	64.9
Accounts Receivable, Allowance for Credit Loss, Writeoff		0	0	$ 0
Titled Inventory
Inventories
Raw materials		99.6	41
Work in process		62.5	52.5
Finished goods		137.3	121.1
Inventories total		299.4	214.6
Supply & Offtake Agreements
Inventories
Raw materials	[1]	22.5	19.9
Work in process	[1]	95.7	28.5
Finished goods	[1]	80.4	63.6
Inventories total	[1]	$ 198.6	$ 112

[1]Amounts represent LIFO value and do not necessarily represent the value at which the inventory was sold. Please read Note 8 - “Inventory Financing Agreements” for further information.

Summary of Significant Accoun_8

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Inventories Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
LIFO Inventory Related Text	last-in, first-out (“LIFO”)
Replacement costs over stated LIFO value	$ 99.9	$ 64.9
Effect of LIFO Inventory Liquidation on Income	12.8	5.6	$ 4.5
Inventory Write-down	$ 19.4	$ (44.7)	$ 24

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Finance lease right-of-use asset		$ 4.1	$ 4.1
Property, Plant and Equipment
Property, Plant and Equipment, Gross		2,476.3	1,866.3
Less accumulated depreciation		(994.3)	(916.6)
Property, plant and equipment, net		1,482	949.7	$ 919.8
Land
Property, Plant and Equipment
Property, Plant and Equipment, Gross		8.9	8.7
Building and improvements (10 to 40 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 35.6	35.5
Building and improvements (10 to 40 years) \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Building and improvements (10 to 40 years) \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		40 years
Machinery and equipment (10 to 20 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 2,153.7	1,649.6
Machinery and equipment (10 to 20 years) \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Machinery and equipment (10 to 20 years) \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		20 years
Furniture and fixtures (5 to 10 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 48.7	47.9
Furniture and fixtures (5 to 10 years) \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		5 years
Furniture and fixtures (5 to 10 years) \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		10 years
Assets under finance leases (1 to 7 years)
Property, Plant and Equipment
Property, Plant and Equipment, Gross	[1]	$ 6.9	8.3
Assets under finance leases (1 to 7 years) \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		4 years
Assets under finance leases (1 to 7 years) \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		26 years
Construction-in-progress
Property, Plant and Equipment
Property, Plant and Equipment, Gross		$ 222.5	$ 116.3

[1]Assets under finance leases consist of buildings and machinery and equipment. As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively.

Summary of Significant Accou_10

Summary of Significant Accounting Policies (PPE Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Capitalized Interest Costs
Interest Costs Incurred	$ 194.5	$ 151.1	$ 126.3
Interest Costs Capitalized in PPE	18.6	1.6	0.4
Depreciation [Abstract]
Depreciation	88.7	95.9	91.1
Capitalized Computer Software [Abstract]
Capitalized Computer Software, Gross	43.5	42.8
Capitalized computer software accumulated depreciation	41.4	36
Assets under finance leases
Depreciation [Abstract]
Depreciation	$ 0.7	0.7	0.6
Capitalized computer software
Capitalized Computer Software [Abstract]
Property, Plant and Equipment, Useful Life	5 years
Amortization expense	$ 5.4	$ 7.8	$ 7.4

Summary of Significant Accou_11

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Investment in Unconsolidated Affiliates) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020 USD ($)
Schedule of Equity Method Investments [Line Items]
Impaired Assets to be Disposed of by Method Other than Sale, Amount of Impairment Loss	$ 5.1

Summary of Significant Accou_12

Summary of Significant Accounting Policies (Other Noncurrent Assets) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Turnaround costs	$ 62.6	$ 61	$ 23.4
turnaround costs-ONCA	119.7	82.3
Accumulated Amortization of Turnaround Costs	$ 54	$ 41.5
Turnaround assets \| Minimum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Turnaround assets \| Maximum
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accou_13

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Other Current Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Other Liabilities, Current	$ 34.3	$ 20.2

Summary of Significant Accou_14

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Other Current Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Accounts Receivable, Allowance for Credit Loss	$ 1.3	$ 2	$ 0.8	$ 0.9

Summary of Significant Accou_15

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Impairment of Long-Lived Assets) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 0

Summary of Significant Accou_16

Summary of Significant Accounting Policies (Advertising Expenses) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Advertising expense	$ 9.1	$ 7.4	$ 4.3

Revenue Recognition Revenue R_2

Revenue Recognition Revenue Recognition (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 4,686.7	$ 3,148	$ 2,268.2

Leases Leases (Narrative) (Deta

Leases Leases (Narrative) (Details)	12 Months Ended
Leases Leases (Narrative) (Details)	Dec. 31, 2022
Operating Leased Assets [Line Items]
Finance Lease, Option to Extend	no
Minimum
Operating Leased Assets [Line Items]
Lessee, Finance Lease, Renewal Term	1 year
Maximum
Operating Leased Assets [Line Items]
Lessee, Finance Lease, Renewal Term	17 years
Finance Lease, Option to Extend	33

Leases Leases (Supplemental bal

Leases Leases (Supplemental balance sheet) (Details) - USD ($) $ in Millions	Dec. 31, 2022		Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 107.5		$ 157.7
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	PP&E, net		PP&E, net
Finance Lease, Right-of-Use Asset	$ 2.8	[1]	$ 4.2
Lease Right of Use Asset	110.3		161.9
Current operating lease liabilities	$ 70.7		$ 65.1
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Less current portion of long-term debt		Less current portion of long-term debt
Current finance lease liability	$ 0.9		$ 0.8
Long-term operating lease liabilities	$ 37.1		$ 93.1
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-Term Debt and Lease Obligation		Long-Term Debt and Lease Obligation
Long-term finance lease liability	$ 2.5		$ 3.2
Lease Liability	111.2		162.2
Finance lease right-of-use asset	$ 4.1		$ 4.1

[1]As of December 31, 2022 and 2021, finance lease assets are recorded net of accumulated amortization of $4.1 million and $4.1 million, respectively.

Leases Leases (Lease costs) (De

Leases Leases (Lease costs) (Details) - USD ($)	12 Months Ended
Leases Leases (Lease costs) (Details) - USD ($)	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Fixed operating lease cost	$ 75,400,000		$ 51,500,000	$ 46,200,000
Short-term operating lease cost	8,200,000	[1]	7,800,000	8,600,000
Variable operating lease cost	19,200,000	[2]	13,800,000	1,900,000
Finance lease amortization	700,000		700,000	600,000
Interest on lease liabilities	1,300,000		400,000	400,000
Total lease cost	104,800,000		74,200,000	57,700,000
Operating lease expense	$ 102,800,000		$ 73,100,000	$ 56.7

[1]The Company’s leases with an initial term of 12 months or less are not recorded on the consolidated balance sheets.[2]The Company’s railcar leases typically include a mileage limit the railcar can travel over the life of the lease. For any mileage incurred over this limit, the Company is obligated to pay an agreed upon dollar value for each mile that is traveled over the limit.

Leases Leases (Maturity of leas

Leases Leases (Maturity of lease liabilities) (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2020 Operating leases	[1]	$ 75.4
2021 Operating leases	[1]	16.6
2022 Operating leases	[1]	11.3
2023 Operating leases	[1]	4.7
2024 Operating leases	[1]	2.9
Thereafter Operating leases	[1]	7.2
Total Operating Lease Payments	[1]	118.1
Less: Interest	[1]	10.3
Present value of operating lease liability	[1]	107.8
Current portion of operating lease liabilities		70.7	$ 65.1
Long-term operating lease liabilities		$ 37.1	93.1
Operating Lease, Option to Extend		no
Operating Lease, Lease Not yet Commenced		no
2020 Finance leases	[2]	$ 1.1
2021 Finance leases	[2]	1.1
2022 Finance leases	[2]	0.8
2023 Finance leases	[2]	0.7
2024 Finance leases	[2]	0.2
Thereafter Finance leases	[2]	0
Total Finance Lease Payments	[2]	3.9
Less: Interest	[2]	0.5
Present value of finance lease liability	[2]	3.4
Current finance lease liability		0.9	0.8
Long-term finance lease liability		$ 2.5	3.2
Finance Lease, Option to Extend		no
Finance Lease, Lease Not yet Commenced		no
2020 Lease liabilities		$ 76.5
2021 Lease liabilities		17.7
2022 Lease liabilities		12.1
2023 Lease liabilities		5.4
2024 Lease liabilities		3.1
Thereafter Lease liabilities		7.2
Total Lease liabilities		122
less: Interest		10.8
Present value of lease liability		111.2	162.2
Lease, Liability, current		71.6
Lease Liability, noncurrent		39.6
Operating Leased Assets [Line Items]
Lease Liability		111.2	$ 162.2
Lease Arrangement, Types [Domain]
Leases [Abstract]
Present value of lease liability		111.2
Operating Leased Assets [Line Items]
Lease Liability		$ 111.2

[1] As of December 31, 2022, the Company’s operating lease pa yments included no material options to extend lease terms that are reasonably certain of being exercised. The Company has no legally binding minimum lease payments for leases signed but not yet commenced as of December 31, 2022. As of December 31, 2022, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2022.

Leases Leases (Lease term and d

Leases Leases (Lease term and discount) (Details)	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Weighted average remaining term - operating	2 years 8 months 12 days	3 years 1 month 6 days
Weighted average remaining term - finance	3 years 10 months 24 days	4 years 9 months 18 days
Weighted average discount rate - operating	6.90%	7%
Weighted average discount rate - finance	7.10%	7.30%

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Total accumulated goodwill impairment	$ 35.5	$ 35.5
Goodwill, impairment loss	0	0
Amortization expense of intangible assets	$ 9.5	11.8	$ 14.3
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets For the years ended December 31, 2022 and 2021, the Company performed its annual goodwill assessment for each of the years then ended, and determined that the fair value of each of its reporting units with goodwill exceeded its carrying value. Thus, no impairment charge for goodwill related to the Specialty Products and Solutions segment or Performance Brands segment was recorded in the consolidated statements of operations within asset impairment for the years ended December 31, 2022 and 2021, respectively. There is no goodwill within the reporting units for the Montana/Renewables segment or the Corporate segment. Inputs used to estimate the fair value of the Company’s reporting units are considered Level 3 inputs of the fair value hierarchy and include the following: • The Company’s financial projections for its reporting units are based on its analysis of various supply and demand factors which include, among other things, industry-wide capacity, its planned utilization rate, end-user demand, crack spreads, capital expenditures and economic conditions. Such estimates are consistent with those used in the Company’s planning and capital investment reviews and include recent historical prices and published forward prices. • The discount rate used to measure the present value of the projected future cash flows is based on a variety of factors, including market and economic conditions, operational risk, regulatory risk and political risk. This discount rate is also compared to recent observable market transactions, if possible. For Level 3 measurements, significant increases or decreases in long-term growth rates or discount rates in isolation or in combination could result in a significantly lower or higher fair value measurement. Changes in goodwill balances for the periods indicated below are as follows (in millions): Specialty Performance Brands Consolidated Total Net balance as of December 31, 2020 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2021 $ 49.3 $ 123.7 $ 173.0 Additions — — — Impairment (1) — — — Net balance as of December 31, 2022 $ 49.3 $ 123.7 $ 173.0 (1) Total accumulated goodwill impairment as of December 31, 2022 and 2021, is $35.5 million. Other intangible assets consist of the following (in millions): Weighted Average Life (Years) December 31, 2022 December 31, 2021 Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Customer relationships 22 $ 181.8 $ (153.6) $ 181.8 $ (147.4) Tradenames 11 26.8 (23.7) 26.8 (22.3) Trade secrets 13 52.9 (50.1) 52.9 (48.5) Patents 12 1.6 (1.6) 1.6 (1.6) Royalty agreements 20 6.1 (3.9) 6.1 (3.6) 19 $ 269.2 $ (232.9) $ 269.2 $ (223.4) Tradenames, trade secrets, patents and royalty agreements are being amortized to properly match expenses with the undiscounted estimated future cash flows over the terms of the related agreements or the period expected to be benefited. The costs of agreements with terms allowing for the potential extension of such agreements are being amortized based on the initial term only. Customer relationships are being amortized to properly match expenses with the undiscounted estimated future cash flows based upon assumed rates of annual customer attrition. For the years ended December 31, 2022, 2021 and 2020 , the Company recorded amortization expense of intangible ass ets o f $9.5 million, $11.8 million and $14.3 million , respectively. As of December 31, 2022, the Company estimates that amortization of intangible assets for the next five years will be as follows (in millions): Year Amortization Amount 2023 $ 7.8 2024 $ 6.5 2025 $ 4.9 2026 $ 3.8 2027 $ 3.2
Specialty Product
Goodwill [Line Items]
Goodwill, impairment loss	$ 0	0
Montana/Renewables
Goodwill [Line Items]
Goodwill, impairment loss	0
Performance Brands
Goodwill [Line Items]
Goodwill, impairment loss	$ 0	$ 0

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets Changes in Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Goodwill	$ 173	$ 173	$ 173
Goodwill, Acquired During Period	0	0
Goodwill, impairment loss	0	0
Specialty Product
Goodwill [Line Items]
Goodwill, impairment loss	0	0
Specialty Products and Solutions
Goodwill [Line Items]
Goodwill	49.3	49.3	49.3
Goodwill, Acquired During Period	0	0
Goodwill, impairment loss	0
Performance Brands
Goodwill [Line Items]
Goodwill	123.7	123.7	$ 123.7
Goodwill, Acquired During Period	0	0
Goodwill, impairment loss	$ 0	$ 0

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
Other Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	19 years
Gross Amount	$ 269.2	$ 269.2
Accumulated Amortization	$ (232.9)	(223.4)
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	22 years
Gross Amount	$ 181.8	181.8
Accumulated Amortization	$ (153.6)	(147.4)
Tradenames
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	11 years
Gross Amount	$ 26.8	26.8
Accumulated Amortization	$ (23.7)	(22.3)
Trade secrets
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	13 years
Gross Amount	$ 52.9	52.9
Accumulated Amortization	$ (50.1)	(48.5)
Patents
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	12 years
Gross Amount	$ 1.6	1.6
Accumulated Amortization	$ (1.6)	(1.6)
Royalty agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	20 years
Gross Amount	$ 6.1	6.1
Accumulated Amortization	$ (3.9)	$ (3.6)

Estimated Future Amortization o

Estimated Future Amortization of Intangible Assets (Details) $ in Millions	Dec. 31, 2022 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2020	$ 7.8
2021	6.5
2022	4.9
2023	3.8
2024	$ 3.2

Commitments and Contingencies_2

Commitments and Contingencies (Environmental) (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	$ 476.8	$ 278.9
Level 2
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure	$ 476.8	$ 278.9

Commitments and Contingencies_3

Commitments and Contingencies (Labor Matters) (Details)	12 Months Ended
Commitments and Contingencies (Labor Matters) (Details)	Dec. 31, 2022 employee
Concentration Risk [Line Items]
Number of employees	1,530
Labor Force Concentration Risk \| Workforce Subject to Collective Bargaining Arrangements
Concentration Risk [Line Items]
Number of employees	580
Percentage of Employees	38%
Labor Force Concentration Risk \| Workforce Subject to Collective Bargaining Arrangements Expiring within One Year
Concentration Risk [Line Items]
Number of employees	0

Commitments and Contingencies_4

Commitments and Contingencies Commitments and Contingencies (Other Matters) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Proceeds from Income Tax Refunds	$ 6
Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure		$ 476.8	$ 278.9
Level 2 \| Fair Value, Measurements, Recurring
Loss Contingencies [Line Items]
Obligations, Fair Value Disclosure		$ 476.8	$ 278.9

Commitments and Contingencies_5

Commitments and Contingencies (Standby Letters of Credit) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Letter of Credit
Debt Disclosure [Abstract]
Senior secured revolving credit facility	$ 255	$ 300
Revolving Credit Facility
Loss Contingencies [Line Items]
Letter of Credit Availability	337.6	296
Debt Disclosure [Abstract]
Senior secured revolving credit facility	$ 500	600
Maximum \| Revolving Credit Facility
Debt Disclosure [Abstract]
Letter of credit sublimit		$ 600
Letter of credit sublimit percentage	90%	90%

Commitments and Contingencies_6

Commitments and Contingencies Commitments and Contingencies (Purchase Obligations) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) bbl
Commitments and Contingencies Disclosure [Abstract]
2020	$ 722.4
Unrecorded Unconditional Purchase Obligation, to be Paid, Year Two	25.2
2022	25.2
2023	25.2
2024	6.9
Thereafter	0
Total	$ 804.9
Throughput Contract Commitment \| bbl	5,000
Product Liability Contingency, Third Party Recovery, Percentage	2%
2020	$ 3.9	[1]
2021	4	[1]
2022	4	[1]
2023	4	[1]
2024	2.4	[1]
Thereafter	0	[1]
Total	$ 18.3	[1]

[1]As of December 31, 2022, the estimated minimum payments for the unconditional purchase commitments have been accrued and are included in other current liabilities and other long-term liabilities in the consolidated balance sheets.

Inventory Financing Agreement_2

Inventory Financing Agreement Inventory Financing Agreement (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) barrelsPerDay	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 19, 2017 barrelsPerDay
Oil and Gas, Delivery Commitment [Line Items]
Financing Costs	$ 175,900,000	$ 149,500,000	$ 125,900,000
Supply and Offtake Agreements \| London Interbank Offered Rate (LIBOR)
Oil and Gas, Delivery Commitment [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Macquarie \| Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Amount retained from initial inventory to cover credit and liquidation risks	$ 33,900,000
Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Financing Costs	$ 30,600,000	15,400,000
Deferred payment arrangement, maximum percentage of eligible inventory	90%
Deferred payment arrangement, outstanding amount	$ 36,000,000	$ 17,000,000
Interest Income, Other			$ 1.1
Other Commitment	$ 5,000,000
Shreveport \| Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie \| barrelsPerDay				60,000
Great Falls, MT \| Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie \| barrelsPerDay	30,000
Montana/Renewables \| Supply and Offtake Agreements
Oil and Gas, Delivery Commitment [Line Items]
Barrels of crude oil per day provided by Macquarie \| barrelsPerDay	15,000

Long-Term Debt (Summary of Long

Long-Term Debt (Summary of Long Term Debt) (Details) - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021
Summary of Long-term debt
Oaktree Credit Agreement		$ 0	$ 303.5
Asset financing arrangement		58.2	64.3
MRL asset financing arrangement			0
Other Long-term Debt		0	0.7
Present value of finance lease liability	[1]	3.4
Unamortized Debt Issuance Expense	[2]	(12.1)	(17.8)
Total debt		1,559.7	1,426.2
Less current portion of long-term debt		20	7.4
Total long-term debt		1,539.7	1,418.8
Senior Notes [Abstract]
Accumulated amortization, deferred debt issuance costs		22.3	22.5
Revolving Credit Facility
Summary of Long-term debt
Long-term Line of Credit		104	0
Capital Lease Obligations
Summary of Long-term debt
Present value of finance lease liability		3.4	4
Unamortized Discount on 2022 Notes, 2023 Notes, 2024 Notes, and 2025 Notes [Domain]
Summary of Long-term debt
Less unamortized discounts		(2.4)	(3.5)
7.75% Notes
Summary of Long-term debt
Borrowings under Senior Notes		0	325
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Member]
Summary of Long-term debt
Borrowings under Senior Notes		200	200
11.00% Notes
Summary of Long-term debt
Borrowings under Senior Notes		513.5	550
Notes due July Two Thousand Twenty Seven at Fixed Rate Eight Point One Two Five Percentage Interest Payments
Summary of Long-term debt
Borrowings under Senior Notes		325	$ 0
MRL Asset #1
Summary of Long-term debt
MRL asset financing arrangement		$ 370.1

[1] As of December 31, 2022, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2022.

Long-Term Debt (Debt Instrument

Long-Term Debt (Debt Instrument) (Details) - USD ($)								12 Months Ended
Long-Term Debt (Debt Instrument) (Details) - USD ($)		Aug. 05, 2020	Oct. 11, 2019	Feb. 23, 2018	Apr. 28, 2015	Mar. 27, 2015	Nov. 26, 2013	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 11, 2022
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes								$ 363,100,000	$ 150,000,000	$ 0
Debt extinguishment costs								(41,400,000)	(500,000)	$ 0
Oaktree Credit Agreement								0	303,500,000
Asset financing arrangement								58,200,000	64,300,000
Present value of finance lease liability	[1]							3,400,000
Unamortized Debt Issuance Expense	[2]							12,100,000	17,800,000
MRL asset financing arrangement									0
11.00% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date			Oct. 11, 2019
Senior Notes Issued, Gross			$ 550,000,000
Senior Notes, Maturity date			Apr. 15, 2025
Proceeds from debt			$ 539,900,000
Interest and principal payments of debt instruments			semiannually
Senior Notes, Noncurrent								$ 513,500,000	550,000,000
Stated Interest Rate Percentage								11%
Effective Interest Rate Percentage								11.40%
7.75% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date						Mar. 27, 2015
Senior Notes Issued, Gross						$ 325,000,000
Senior Notes, Maturity date						Apr. 15, 2023
Debt Instrument Percentage of Discount Price						99.257%
Proceeds from debt						$ 317,000,000
Interest and principal payments of debt instruments						semiannually
Senior Notes, Noncurrent								$ 0	$ 325,000,000
Stated Interest Rate Percentage								7.75%	7.75%
Effective Interest Rate Percentage								8.30%
Debt Instrument, Repurchase Amount											$ 325,000,000
6.50% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes			$ 761,200,000
9.375% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes							$ 100,000,000
7.625% Notes
Long Term Debt Textual [Abstract]
Senior Notes, Issuance Date		Aug. 05, 2020					Nov. 26, 2013
Senior Notes Issued, Gross		$ 200,000,000					$ 350,000,000
Senior Notes, Maturity date							Jan. 15, 2022
Debt Instrument Percentage of Discount Price							98.494%
Proceeds from debt							$ 337,400,000
Interest and principal payments of debt instruments							semiannually
Debt Instrument, Repurchase Amount									$ 150,000,000
9.625% Notes
Long Term Debt Textual [Abstract]
Repayments of borrowings — senior notes					$ 178,800,000
Notes Due January Two Thousand Twenty-Four at Fixed Rate of Nine Point Twenty Five Percentage Interest Payments [Member]
Long Term Debt Textual [Abstract]
Senior Notes Issued, Gross		$ 200,000,000
Notes Due April Two Thousand Two Four at Fixed Rate of Nine Point Two Five Percentage Interest Payments [Member]
Long Term Debt Textual [Abstract]
Senior Notes, Noncurrent								$ 200,000,000	$ 200,000,000
Stated Interest Rate Percentage								9.25%	9.25%
Effective Interest Rate Percentage								9.50%
Revolving Credit Facility
Long Term Debt Textual [Abstract]
Senior Notes, Maturity date				Feb. 23, 2023
Debt, Weighted Average Interest Rate								4.70%	2.40%
Capital Lease Obligations
Long Term Debt Textual [Abstract]
Present value of finance lease liability								$ 3,400,000	$ 4,000,000
MRL Credit Facility
Long Term Debt Textual [Abstract]
Effective Interest Rate Percentage								12.50%
Notes due July Two Thousand Twenty Seven at Fixed Rate Eight Point One Two Five Percentage Interest Payments
Long Term Debt Textual [Abstract]
Senior Notes, Noncurrent								$ 325,000,000	$ 0
Stated Interest Rate Percentage								8.125%
Effective Interest Rate Percentage								8.30%
MRL Asset #1
Long Term Debt Textual [Abstract]
MRL asset financing arrangement								$ 370,100,000

[1] As of December 31, 2022, the Company’s finance lease payments included no material options to extend lease terms that are reasonably certain of being exercised. In addition, the Company has no legally binding minimum lease payments for leases that have been signed but not yet commenced as of December 31, 2022.

Long-Term Debt Long-Term Debt_2

Long-Term Debt Long-Term Debt (Revolving Credit) (Details) - USD ($) $ in Millions		12 Months Ended
	Feb. 23, 2018	Dec. 31, 2022	Dec. 31, 2021	Sep. 04, 2019
Line of Credit Facility [Line Items]
Line of Credit Facility, Collateral		adding the fixed assets of the Company’s Great Falls refinery
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 500	$ 600
Incremental Uncommitted Expansion Feature		500
Expansion Feature				$ 99.6
Debt Instrument, Maturity Date	Feb. 23, 2023
Line of Credit Facility, Current Borrowing Capacity		477.4
Long-term Line of Credit		104	0
Letters of Credit Outstanding, Amount		35.8	$ 32.7
Line of Credit Facility, Remaining Borrowing Capacity		$ 337.6
Line of Credit Facility, Covenant Terms		greater of (i) 10.0% of the Borrowing Base (as defined in the Credit Agreement) then in effect, and (ii) $35.0 million (which amount is subject to increase in proportion to revolving commitment increases), then we will be required to maintain as of the end of each fiscal quarter a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) of at least 1.0 to 1.0

Long-Term Debt Long-Term Debt_3

Long-Term Debt Long-Term Debt (Collateral Trust Agreement) (Details) $ in Millions	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
Debt Instrument, Collateral Amount	$ 150

Long-Term Debt (Maturities of L

Long-Term Debt (Maturities of Long-Term Debt) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 11, 2022	Aug. 05, 2020	Mar. 27, 2015	Nov. 26, 2013
Maturities of long-term debt
2020	$ 20,000,000
2021	222,200,000
2022	537,800,000
2023	26,800,000
2024	472,700,000
Thereafter	294,700,000
Total Long-term Debt	1,574,200,000
Debt Instrument [Line Items]
Debt extinguishment costs	$ 41,400,000	$ 500,000	$ 0
Debt Instrument, Fee	$5.4 million
Repayments of borrowings — senior notes	$ 363,100,000	150,000,000	$ 0
Revolving Credit Facility
Debt Instrument [Line Items]
Senior secured revolving credit facility	500,000,000	600,000,000
7.75% Notes
Debt Instrument [Line Items]
Long-term Debt, Gross						$ 325,000,000
Debt Instrument, Repurchase Amount				$ 325,000,000
7.625% Notes
Debt Instrument [Line Items]
Long-term Debt, Gross					$ 200,000,000		$ 350,000,000
Debt Instrument, Repurchase Amount		150,000,000
Notes Due January Two Thousand Twenty-Four at Fixed Rate of Nine Point Twenty Five Percentage Interest Payments [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross					$ 200,000,000
MRL Credit Facility
Debt Instrument [Line Items]
Term Loan Facility, Maximum Borrowing Capacity		300,000,000
Term Loan Facility, amount drawn		$ 300,000,000
MRL Revolving Credit Agreement, Maximum Borrowing Capacity	90
MRL Revolving Credit Agreement , Maximum Borrowing Capacity, Optional Increase per request	$ 15

Derivatives (Offsetting Derivat

Derivatives (Offsetting Derivative Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (104.4)	$ (27.9)
Gross Amounts Offset in the Consolidated Balance Sheets	30.6	0
Net Amounts of Liabilities Presented in the Consolidated Balance Sheets	$ (73.8)	$ (27.9)
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Derivative Liability, Current	Derivative Liability, Current
Not Designated as Hedging Instrument \| Specialty Products and Solutions \| Supply and Offtake Agreements
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	$ (38)	$ (17.4)
Gross Amounts Offset in the Consolidated Balance Sheets	0	0
Net Amounts of Liabilities Presented in the Consolidated Balance Sheets	(38)	(17.4)
Not Designated as Hedging Instrument \| Specialty Products and Solutions \| Crack spread swaps
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(50.6)	0
Gross Amounts Offset in the Consolidated Balance Sheets	19.3	0
Net Amounts of Liabilities Presented in the Consolidated Balance Sheets	(31.3)	0
Not Designated as Hedging Instrument \| Montana/Renewables \| Supply and Offtake Agreements
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(15.8)	(10.5)
Gross Amounts Offset in the Consolidated Balance Sheets	11.3	0
Net Amounts of Liabilities Presented in the Consolidated Balance Sheets	$ (4.5)	$ (10.5)

Derivatives Derivatives - Sched

Derivatives Derivatives - Schedule of positions (Diesel - MEH Crack Spread Swaps) (Details)	12 Months Ended
	Dec. 31, 2022 bbl
crack spread swaps 2023 maturity
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume	7,300,000
crack spread swaps 2024 maturity
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Nonmonetary Notional Amount, Volume	1,830,000

Derivatives (Not Designated as

Derivatives (Not Designated as Hedges) (Details) - Not Designated as Hedging Instrument - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Realized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (35.8)	$ 1.1
Realized Gain (Loss) \| Specialty Products and Solutions \| Crack spread swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(35)	0
Realized Gain (Loss) \| Specialty Products and Solutions \| Crude oil swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(0.8)	0
Realized Gain (Loss) \| Montana/Renewables \| WCS crude oil basis swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	1.1
Realized Gain (Loss) \| Supply and Offtake Agreements \| Specialty Products and Solutions
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Realized Gain (Loss) \| Supply and Offtake Agreements \| Montana/Renewables
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Unrealized Gain (Loss)
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(45.9)	(24.4)
Unrealized Gain (Loss) \| Specialty Products and Solutions \| Crack spread swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(31.3)	0
Unrealized Gain (Loss) \| Specialty Products and Solutions \| Crude oil swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	0
Unrealized Gain (Loss) \| Montana/Renewables \| WCS crude oil basis swaps
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	0	1.3
Unrealized Gain (Loss) \| Supply and Offtake Agreements \| Specialty Products and Solutions
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	(20.6)	(16.3)
Unrealized Gain (Loss) \| Supply and Offtake Agreements \| Montana/Renewables
Derivative instruments not designated as cash flow hedges
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ 6	$ (9.4)

Fair Value Measurements (Recurr

Fair Value Measurements (Recurring Measurements) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Derivative liabilities:
Total derivative liabilities	$ 73.8	$ 27.9
Fair Value, Measurements, Recurring
Assets:
Pension Plan investments	26.4	34.5
Total recurring assets at fair value	26.4	34.5
Derivative liabilities:
Total derivative liabilities	73.8	27.9
RINs obligation	(476.8)	(278.9)
Precious metals obligations	(7.5)	(6.8)
Liability Awards	(52.9)	(63.1)
Total recurring liabilities at fair value	611	376.7
Fair Value, Measurements, Recurring \| Supply and Offtake Agreements
Derivative liabilities:
Total derivative liabilities	42.5	27.9
Fair Value, Measurements, Recurring \| Crack spread swaps
Derivative liabilities:
Total derivative liabilities	(31.3)	0
Fair Value, Measurements, Recurring \| Level 1
Assets:
Pension Plan investments	26.4	34.5
Total recurring assets at fair value	26.4	34.5
Derivative liabilities:
Total derivative liabilities	0	0
RINs obligation	0	0
Precious metals obligations	(7.5)	(6.8)
Liability Awards	(52.9)	(63.1)
Total recurring liabilities at fair value	60.4	69.9
Fair Value, Measurements, Recurring \| Level 1 \| Supply and Offtake Agreements
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring \| Level 1 \| Crack spread swaps
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring \| Level 2
Assets:
Pension Plan investments	0	0
Total recurring assets at fair value	0	0
Derivative liabilities:
Total derivative liabilities	0	0
RINs obligation	(476.8)	(278.9)
Precious metals obligations	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	476.8	278.9
Fair Value, Measurements, Recurring \| Level 2 \| Supply and Offtake Agreements
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring \| Level 2 \| Crack spread swaps
Derivative liabilities:
Total derivative liabilities	0	0
Fair Value, Measurements, Recurring \| Level 3
Assets:
Pension Plan investments	0	0
Total recurring assets at fair value	0	0
Derivative liabilities:
Total derivative liabilities	(73.8)	27.9
RINs obligation	0	0
Precious metals obligations	0	0
Liability Awards	0	0
Total recurring liabilities at fair value	(73.8)	27.9
Fair Value, Measurements, Recurring \| Level 3 \| Supply and Offtake Agreements
Derivative liabilities:
Total derivative liabilities	42.5	27.9
Fair Value, Measurements, Recurring \| Level 3 \| Crack spread swaps
Derivative liabilities:
Total derivative liabilities	$ (31.3)	$ 0

Fair Value Measurements (Change

Fair Value Measurements (Changes in Fair Value of Level 3) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Gain (loss) on derivative instruments	$ (81.7)	$ (23.3)	$ 52.4
Unrealized loss on derivative instruments	(45.9)	(24.4)	2.8
Level 3
Summary of net changes in fair value of the company's level 3 financial assets and liabilities
Beginning Balance at January 1,	(27.9)	(3.5)
Gain (loss) on derivative instruments	(35.8)	1.1
Unrealized loss on derivative instruments	(45.9)	(24.4)
Settlements	(35.8)	(1.1)
Ending Balance at December 31,	$ (73.8)	$ (27.9)	$ (3.5)

Fair Value Measurements Fair Va

Fair Value Measurements Fair Value Measurements (Carrying Value) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Oaktree Credit Agreement	$ 0	$ 303.5
MRL asset financing arrangement		0
Fair Value \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	0	325.6
Fair Value \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	1,045.2	815.3
Fair Value \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Oaktree Credit Agreement	0	303.5
MRL asset financing arrangement	370.1	0
Debt Instrument, Fair Value Disclosure	3.4	4.7
Carrying Value \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	0	322.3
Carrying Value \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes Payable, Fair Value Disclosure	1,030	742
Carrying Value \| Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Oaktree Credit Agreement	0	296.2
MRL asset financing arrangement	368.8	0
Debt Instrument, Fair Value Disclosure	$ 3.4	$ 4.7

Partners' Capital Partner's C_2

Partners' Capital Partner's Capital (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Capital Unit [Line Items]
Limited Partners' Cash Distributions Rights Period	45 days
Limited Partners' Ownership Percentage Threshold, Event of Voting Exclusion	20%
General Partners' Ownership Percentage Threshold, Event of Units Sale by Limited Parnters to General Parnters	80%
Limited Partners' Minimum Vote Required for Removal of General Partner	66.66%
Common Unit, Authorized	92,473,023	91,073,023
Not Designated as Hedging Instrument \| Realized Gain (Loss)
Capital Unit [Line Items]
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	$ (35.8)	$ 1.1
Investor
Capital Unit [Line Items]
Common units outstanding (in shares)	62,522,042
Affiliated Entity
Capital Unit [Line Items]
Common units outstanding (in shares)	16,667,541
Limited Partners
Capital Unit [Line Items]
Limited partners interest units outstanding	79,189,583	78,676,262

Partners' Capital Partner's C_3

Partners' Capital Partner's Capital (Distribution) (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Payments of Capital Distribution \| $	$ 0
General partner's incentive distribution rights \| $	$ 0
Minimum Quarterly Distribution \| Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	98%
Minimum Quarterly Distribution \| General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	2%
First Target Distribution \| Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	98%
First Target Distribution \| General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	2%
Second Target Distribution \| Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	85%
Second Target Distribution \| General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	15%
Third Target Distribution \| Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	75%
Third Target Distribution \| General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	25%
Thereafter \| Limited Partners
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	50%
Thereafter \| General Partner
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Marginal percentage interest in distributions	50%
Maximum \| Minimum Quarterly Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	$ 0.495
Maximum \| Second Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.563
Maximum \| Third Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.675
Minimum \| Minimum Quarterly Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.45
Minimum \| Second Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.495
Minimum \| Third Target Distribution
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	0.563
Minimum \| Thereafter
Incentive Distribution Made to Managing Member or General Partner [Line Items]
Incentive Distribution, Distribution Per Unit	$ 0.675

Partners' Capital Partners' Cap

Partners' Capital Partners' Capital (Distribution Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Distribution Made to Limited Partner [Line Items]
Partners' Capital, Distribution, Fixed Charge Coverage Ratio Threshold	3
Payments of Capital Distribution	$ 0
General partner's incentive distribution rights	$ 0
Minimum \| Greater of borrowing base
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	15%
Partners' Capital, After Distribution Required Cash Amount	$ 60
Minimum \| Lesser of Credit Facility Commitments
Distribution Made to Limited Partner [Line Items]
Partners' Capital, After Distribution Required Threshold Percentage	10%
Partners' Capital, After Distribution Required Cash Amount	$ 35
7.75% Notes \| Maximum
Distribution Made to Limited Partner [Line Items]
Debt restrictions on earning distributions	$ 25

Unit-Based Compensation (Narrat

Unit-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	5,283,960
Vested Phantom Unit Grants
Unit-Based Compensation (Textual) [Abstract]
Compensation expense related to vested phantom unit grants	$ (32.9)	$ (50.7)
Nonvested phantom units
Unit-Based Compensation (Textual) [Abstract]
Unrecognized compensation costs related to nonvested phantom unit grants	$ 15.2
Unit-Based Compensation nonvested phantom compensation costs are expected to be recognized over a weighted-average period	2 years
Fair value of phantom units vested during the period	$ 26.1	$ 11.7
Long-Term Incentive Plan \| Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years	3 years
Management \| Long-Term Incentive Plan \| Vesting, At Grant \| Phantom Share Units (PSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25%	25%

Unit-Based Compensation (Non-ve

Unit-Based Compensation (Non-vested phantom) (Details) - Nonvested Phantom Units - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Phantom Units
Nonvested at January 1,	2,128,561	2,370,868	2,901,288
Granted	931,926	821,964	3,210,041
Vested	(1,706,783)	(1,002,338)	(2,191,846)
Forfeited	(39,322)	(61,933)	(1,548,615)
Nonvested at December 31,	1,314,382	2,128,561	2,370,868
Weighted-Average Grant Date Fair Value
Nonvested at January 1,	$ 2.31	$ 2.21	$ 5.21
Granted	15.02	4.71	2.87
Vested	5.61	3.34	3.11
Forfeited	6.62	3.68	4.28
Nonvested at December 31,	$ 6.58	$ 2.31	$ 2.21

Employee Benefit Plans (Defined

Employee Benefit Plans (Defined Contribution Plan Narrative) (Details) - Calumet 401k Plan	12 Months Ended
	Dec. 31, 2022
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	70%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	5%
100% match tier of 401K
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	4%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Incremental Percentage Point	1%
50% match tier of 401K
Defined Contribution Plan [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Incremental Percentage Point	1%

Employee Benefit Plans (401K ma

Employee Benefit Plans (401K match expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
401K matching contribution expense	$ 6.9	$ 5.9	$ 5.6

Employee Benefit Plans (Defin_2

Employee Benefit Plans (Defined Benefit Pension Plan Narrative) (Details) - Pension Plans, Defined Benefit - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Plan curtailment	$ 0	$ 0
Defined Benefit Plan, Pension Plan with Projected Benefit Obligation in Excess of Plan Assets, Plan Assets	$ 34.5		$ 26.4
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated future employer contributions in 2020			0.1
Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Employer Contributions, 2019			$ 0

Employee Benefit Plans Employee

Employee Benefit Plans Employee Benefit Plans (Defined Benefit Other Plans) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Great Falls Pension Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Discount rate	5.16%	2.70%
Expected return on plan assets	4.50%	4.50%
Penreco Pension Plan
Defined Contribution Plan Disclosure [Line Items]
Discount rate	5.19%	2.72%
Expected return on plan assets	4.50%	4.50%

Employee Benefit Plans (Accum a

Employee Benefit Plans (Accum and Projected Obligation) (Details) - Pension Plans, Defined Benefit - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	$ 31.2	$ 41.2
Projected Benefit Obligation	31.2	41.2
Projected Benefit Obligation Fair Value	$ 26.4	$ 34.5

Employee Benefit Plans (Plan As

Employee Benefit Plans (Plan Asset Targets and Values) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
estimated benefit payments pension plan	$ 2.3
Fair Value, Measurements, Recurring
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	26.4	$ 34.5
Fair Value, Measurements, Recurring \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Amount	$ 26.4	$ 34.5
Minimum \| Fixed income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	50%
Minimum \| Equity funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	20%
Maximum \| Fixed income
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	50%
Maximum \| Equity funds
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Range for Target Allocation, Percentage	20%

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Summary of changes) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	$ (10.1)	$ (12.3)
Other comprehensive income before reclassifications	1.8	2.2
Total other comprehensive income (loss)	1.8	2.2	$ (1.7)
Ending balance: Accumulated other comprehensive income (loss)	(8.3)	(10.1)	(12.3)
Defined Benefit Plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance: Accumulated other comprehensive loss	(10.1)	(12.3)
Other comprehensive income before reclassifications	1.8	2.2
Total other comprehensive income (loss)	1.8	2.2
Ending balance: Accumulated other comprehensive income (loss)	$ (8.3)	$ (10.1)	$ (12.3)

Income Taxes Income Taxes (Narr

Income Taxes Income Taxes (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income tax expense	$ 3.4	$ 1.5	$ 1.1

Earnings Per Unit (Details)

Earnings Per Unit (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator for basic and diluted earnings per limited partner unit:
Net loss from continuing operations	$ (171.8)	$ (260.1)	$ (149)
Net loss attributable to noncontrolling interest	(6.7)	0	0
Net loss attributable to partners	(165.1)	(260.1)	(149)
Net loss attributable to general partners	(3.3)	(5.2)	(3)
Net loss available to limited partners	$ (161.8)	$ (254.9)	$ (146)
Denominator for basic and diluted earnings per limited partner unit:
Weighted average limited partner units outstanding — basic	79,336,283	78,980,839	78,369,091
Weighted average limited partner units outstanding — diluted	79,336,283	78,980,839	78,369,091
Limited partners’ interest basic net loss per unit	$ (2.04)	$ (3.23)	$ (1.86)
Limited partners' interest diluted net loss per unit	$ (2.04)	$ (3.23)	$ (1.86)
Continuing Operations
Numerator for basic and diluted earnings per limited partner unit:
Net loss attributable to general partners	$ (3.3)	$ (5.2)	$ (3)

Transactions with Related Par_2

Transactions with Related Parties Transactions with Related Parties (Narrative) (Details) - Excluding Legacy Resources - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Product sales to related parties	$ 16.5	$ 19.9	$ 16.4
Accounts receivable from related parties	1.9	3.1
Purchases from related party	11.7	9.7	$ 16.3
Accounts payable to related parties	$ 1.5	$ 2.3

Segments and Related Informat_3

Segments and Related Information (Reportable Segment) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reportable segment information
Sales	$ 4,686,700,000	$ 3,148,000,000	$ 2,268,200,000
Adjusted EBITDA	389,600,000	110,300,000	217,300,000
Reconciling items to net loss attributable to partners:
Depreciation and amortization	121,400,000	124,700,000	119,700,000
LCM / LIFO (gain) loss	6,600,000	(50,300,000)	28,500,000
Loss on impairment and disposal of assets	700,000	4,100,000	6,800,000
Interest expense	175,900,000	149,500,000	125,900,000
Debt extinguishment costs	41,400,000	500,000	0
Unrealized (gain) loss on derivatives	45,900,000	24,400,000	(2,800,000)
RINs mark-to-market loss	115,700,000	57,700,000	75,800,000
Other non-recurring expenses	15,600,000	8,100,000	1,400,000
Equity based compensation and other items	32,900,000	50,700,000	9,900,000
Income tax expense	3,400,000	1,500,000	1,100,000
Noncontrolling interest adjustments	(4,800,000)
Noncontrolling interest adjustments	(165,100,000)	(260,100,000)	(149,000,000)
Capital expenditures	598,800,000	143,900,000	67,400,000
PP&E, net	1,482,000,000	949,700,000	919,800,000
Gain on Business Interruption Insurance Recovery	13.9
property damage insurance proceeds	4.4
External customers
Reportable segment information
Sales	4,686,700,000	3,148,000,000	2,268,200,000
Inter-segment sales
Reportable segment information
Sales	0	0	0
Eliminations
Reportable segment information
Sales	(24,700,000)	(16,100,000)	(12,900,000)
Adjusted EBITDA	0	0	0
Reconciling items to net loss attributable to partners:
Depreciation and amortization	0	0	0
LCM / LIFO (gain) loss	0	0	0
Loss on impairment and disposal of assets	0	0	0
Interest expense	0	0	0
Debt extinguishment costs	0
Unrealized (gain) loss on derivatives	0	0	0
RINs mark-to-market loss	0	0	0
Eliminations \| External customers
Reportable segment information
Sales	0	0	0
Eliminations \| Inter-segment sales
Reportable segment information
Sales	(24,700,000)	(16,100,000)	(12,900,000)
Specialty Products and Solutions
Reconciling items to net loss attributable to partners:
Capital expenditures	68,400,000	57,600,000	49,800,000
PP&E, net	382,400,000	375,500,000	406,000,000
Specialty Products and Solutions \| Operating Segments
Reportable segment information
Sales	3,532,700,000	2,127,500,000	1,541,500,000
Adjusted EBITDA	379,000,000	104,600,000	151,000,000
Reconciling items to net loss attributable to partners:
Depreciation and amortization	63,000,000	68,500,000	60,900,000
LCM / LIFO (gain) loss	(14,200,000)	(35,100,000)	23,500,000
Loss on impairment and disposal of assets	0	3,100,000	200,000
Interest expense	32,300,000	18,500,000	600,000
Debt extinguishment costs	0
Unrealized (gain) loss on derivatives	51,900,000	16,300,000	(1,800,000)
RINs mark-to-market loss	75,000,000	40,900,000	53,700,000
Specialty Products and Solutions \| Operating Segments \| External customers
Reportable segment information
Sales	3,508,000,000	2,111,400,000	1,528,900,000
Specialty Products and Solutions \| Operating Segments \| Inter-segment sales
Reportable segment information
Sales	24,700,000	16,100,000	12,600,000
Performance Brands
Reconciling items to net loss attributable to partners:
Capital expenditures	2,000,000	3,300,000	1,700,000
PP&E, net	34,100,000	34,300,000	34,000,000
Performance Brands \| Operating Segments
Reportable segment information
Sales	303,400,000	252,900,000	234,400,000
Adjusted EBITDA	20,200,000	33,800,000	61,100,000
Reconciling items to net loss attributable to partners:
Depreciation and amortization	11,300,000	13,600,000	16,000,000
LCM / LIFO (gain) loss	(300,000)	(3,800,000)	1,500,000
Loss on impairment and disposal of assets	0	100,000	1,400,000
Interest expense	1,200,000	300,000	300,000
Debt extinguishment costs	0
Unrealized (gain) loss on derivatives	0	0	0
RINs mark-to-market loss	0	0	0
Performance Brands \| Operating Segments \| External customers
Reportable segment information
Sales	303,400,000	252,900,000	234,100,000
Performance Brands \| Operating Segments \| Inter-segment sales
Reportable segment information
Sales	0	0	300,000
Montana/Renewables
Reconciling items to net loss attributable to partners:
Capital expenditures	528,100,000	83,000,000	14,200,000
PP&E, net	1,062,700,000	531,300,000	463,200,000
Montana/Renewables \| Operating Segments
Reportable segment information
Sales	875,300,000	783,700,000	505,200,000
Adjusted EBITDA	75,800,000	44,400,000	71,400,000
Reconciling items to net loss attributable to partners:
Depreciation and amortization	41,100,000	34,600,000	35,100,000
LCM / LIFO (gain) loss	21,100,000	(11,400,000)	3,500,000
Loss on impairment and disposal of assets	700,000	800,000	0
Interest expense	29,800,000	8,300,000	400,000
Debt extinguishment costs	38,300,000
Unrealized (gain) loss on derivatives	(6,000,000)	8,100,000	(1,000,000)
RINs mark-to-market loss	40,700,000	16,800,000	22,100,000
Montana/Renewables \| Operating Segments \| External customers
Reportable segment information
Sales	875,300,000	783,700,000	505,200,000
Montana/Renewables \| Operating Segments \| Inter-segment sales
Reportable segment information
Sales	0	0	0
Corporate
Reconciling items to net loss attributable to partners:
Capital expenditures	300,000	0	1,700,000
PP&E, net	2,800,000	8,600,000	16,600,000
Corporate \| Operating Segments
Reportable segment information
Sales	0	0	0
Adjusted EBITDA	(85,400,000)	(72,500,000)	(66,200,000)
Reconciling items to net loss attributable to partners:
Depreciation and amortization	6,000,000	8,000,000	7,700,000
LCM / LIFO (gain) loss	0	0	0
Loss on impairment and disposal of assets	0	100,000	5,200,000
Interest expense	112,600,000	122,400,000	124,600,000
Debt extinguishment costs	3,100,000
Unrealized (gain) loss on derivatives	0	0	0
RINs mark-to-market loss	0	0	0
Corporate \| Operating Segments \| External customers
Reportable segment information
Sales	0	0	0
Corporate \| Operating Segments \| Inter-segment sales
Reportable segment information
Sales	0	0	0
Eliminations
Reconciling items to net loss attributable to partners:
Capital expenditures	0	0	0
PP&E, net	$ 0	$ 0	$ 0

Segments and Related Informat_4

Segments and Related Information (Product Information) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major product category sales
Sales	$ 4,686.7	$ 3,148	$ 2,268.2
Product Concentration Risk \| Specialty Products and Solutions
Major product category sales
Sales	$ 3,508	$ 2,111.4	$ 1,528.9
Product Concentration Risk \| Specialty Products and Solutions \| Sales
Major product category sales
Concentration Risk, Percentage	74.80%	67.10%	67.40%
Product Concentration Risk \| Montana/Renewables
Major product category sales
Sales	$ 875.3	$ 783.7	$ 505.2
Product Concentration Risk \| Montana/Renewables \| Sales
Major product category sales
Concentration Risk, Percentage	18.70%	24.90%	22.30%
Product Concentration Risk \| Performance Brands
Major product category sales
Sales	$ 303.4	$ 252.9	$ 234.1
Product Concentration Risk \| Performance Brands \| Sales
Major product category sales
Concentration Risk, Percentage	6.50%	8%	10.30%
Product Concentration Risk \| Consolidated Total \| Sales
Major product category sales
Concentration Risk, Percentage	100%	100%	100%
Lubricating oils \| Product Concentration Risk \| Specialty Products and Solutions
Major product category sales
Sales	$ 913.7	$ 658.7	$ 473.5
Lubricating oils \| Product Concentration Risk \| Specialty Products and Solutions \| Sales
Major product category sales
Concentration Risk, Percentage	19.50%	20.90%	20.90%
Solvents \| Product Concentration Risk \| Specialty Products and Solutions
Major product category sales
Sales	$ 434.9	$ 303.7	$ 236.2
Solvents \| Product Concentration Risk \| Specialty Products and Solutions \| Sales
Major product category sales
Concentration Risk, Percentage	9.30%	9.70%	10.40%
Waxes \| Product Concentration Risk \| Specialty Products and Solutions
Major product category sales
Sales	$ 189.3	$ 151.7	$ 129.1
Waxes \| Product Concentration Risk \| Specialty Products and Solutions \| Sales
Major product category sales
Concentration Risk, Percentage	4%	4.80%	5.70%
Fuels, asphalt and other by-products \| Product Concentration Risk \| Specialty Products and Solutions
Major product category sales
Sales	$ 1,970.1	$ 997.3	$ 690.1
Fuels, asphalt and other by-products \| Product Concentration Risk \| Specialty Products and Solutions \| Sales
Major product category sales
Concentration Risk, Percentage	42%	31.70%	30.40%
Gasoline \| Product Concentration Risk \| Montana/Renewables
Major product category sales
Sales	$ 188.1	$ 188.3	$ 135.9
Gasoline \| Product Concentration Risk \| Montana/Renewables \| Sales
Major product category sales
Concentration Risk, Percentage	4%	6%	6%
Diesel \| Product Concentration Risk \| Montana/Renewables
Major product category sales
Sales	$ 391.8	$ 324.9	$ 204.1
Diesel \| Product Concentration Risk \| Montana/Renewables \| Sales
Major product category sales
Concentration Risk, Percentage	8.40%	10.30%	9%
Jet fuel \| Product Concentration Risk \| Montana/Renewables
Major product category sales
Sales	$ 41.8	$ 27.5	$ 14.6
Jet fuel \| Product Concentration Risk \| Montana/Renewables \| Sales
Major product category sales
Concentration Risk, Percentage	0.90%	0.90%	0.70%
Asphalt, heavy fuel oils and other \| Product Concentration Risk \| Montana/Renewables
Major product category sales
Sales	$ 253.6	$ 243	$ 150.6
Asphalt, heavy fuel oils and other \| Product Concentration Risk \| Montana/Renewables \| Sales
Major product category sales
Concentration Risk, Percentage	5.40%	7.70%	6.60%
Oil and Gas, Refining and Marketing \| Product Concentration Risk
Major product category sales
Sales	$ 4,686.7	$ 3,148	$ 2,268.2

Segments and Related Informat_5

Segments and Related Information (Narrative) (Details)	12 Months Ended
Segments and Related Information (Narrative) (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Segment Reporting, Disclosure of Major Customers	no	no	no
Number of major suppliers	2	2	2
Supplier Concentration Risk [Member] \| two \| percentage
Segment Reporting Information [Line Items]
Concentration Risk, Percentage	86.20%	90.20%	82.90%

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 35,200,000	$ 35,200,000	$ 38,100,000	$ 109,400,000
Inventory, Net	498,000,000	498,000,000	326,600,000
Prepaid Expense and Other Assets, Current	19,200,000	19,200,000	14,900,000
PP&E, net	1,482,000,000	1,482,000,000	949,700,000	919,800,000
Operating lease right-of-use assets	107,500,000	107,500,000	157,700,000
Other Assets, Noncurrent	122,600,000	122,600,000	85,300,000
Restricted cash	0	0	83,800,000	0
Purchase and Supply Commitment, current liability	221,800,000	221,800,000	173,000,000
Other Liabilities, Current	34,300,000	34,300,000	20,200,000
Current portion of operating lease liabilities	70,700,000	70,700,000	65,100,000
Less current portion of long-term debt	20,000,000	20,000,000	7,400,000
Other Liabilities, Noncurrent	18,300,000	18,300,000	15,800,000
Long-term Debt	1,574,200,000	1,574,200,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000	250,000,000	0
Total partners’ capital (deficit)	(537,700,000)	(537,700,000)	(385,100,000)	(128,600,000)	$ 21,600,000
Depreciation		88,700,000	95,900,000	91,100,000
Interest expense		175,900,000	149,500,000	125,900,000
Debt extinguishment costs		(41,400,000)	(500,000)	0
Unrealized loss on derivative instruments		(45,900,000)	(24,400,000)	2,800,000
Net loss attributable to noncontrolling interest		(6,700,000)	0	$ 0
Parent Company
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and Cash Equivalents, at Carrying Value	9,400,000	9,400,000
Contract Receivable			216,800,000
Accounts receivable - Intercompany	259,800,000	259,800,000	0
Inventory, Net	370,100,000	370,100,000
Prepaid Expense and Other Assets, Current	13,200,000	13,200,000
PP&E, net	760,700,000	760,700,000	698,400,000
Operating lease right-of-use assets	105,700,000	105,700,000
Other Assets, Noncurrent	113,800,000	113,800,000
Accounts Payable	307,600,000	307,600,000
Restricted cash			0
Accounts payable - Intercompany	0	0	0
Purchase and Supply Commitment, current liability	158,200,000	158,200,000
Other Liabilities, Current	21,200,000	21,200,000
Current portion of operating lease liabilities	70,100,000	70,100,000
Less current portion of long-term debt	8,200,000	8,200,000
Other Liabilities, Noncurrent	35,900,000	35,900,000
Long-term Debt	1,183,300,000	1,183,300,000	1,122,600,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Total partners’ capital (deficit)	(461,700,000)	(461,700,000)	(379,700,000)
Partners’ capital (deficit) - Intercompany	0		0
Unrestricted Subsidiaries
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and Cash Equivalents, at Carrying Value	25,800,000	25,800,000
Contract Receivable			0
Accounts receivable - Intercompany	8,200,000	8,200,000	6,900,000
Inventory, Net	127,900,000	127,900,000
Prepaid Expense and Other Assets, Current	6,000,000	6,000,000
PP&E, net	856,800,000	856,800,000	390,300,000
Operating lease right-of-use assets	1,800,000	1,800,000
Other Assets, Noncurrent	8,800,000	8,800,000
Accounts Payable	134,800,000	134,800,000
Restricted cash			83,800,000
Accounts payable - Intercompany	130,800,000	130,800,000	43,100,000
Purchase and Supply Commitment, current liability	63,600,000	63,600,000
Other Liabilities, Current	13,100,000	13,100,000
Current portion of operating lease liabilities	600,000	600,000
Less current portion of long-term debt	11,800,000	11,800,000
Other Liabilities, Noncurrent	1,200,000	1,200,000
Long-term Debt	356,400,000	356,400,000	296,200,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000	250,000,000
Total partners’ capital (deficit)	(76,000,000)	(76,000,000)	(5,400,000)
Partners’ capital (deficit) - Intercompany	149,000,000		146,700,000
Revenues		65.9	6,900,000
Operating Costs and Expenses		78.6	5,400,000
Depreciation		15	1,700,000
Selling, General and Administrative Expense		2
Interest expense		32.8	5,200,000
Debt extinguishment costs		38.3
Unrealized loss on derivative instruments		11.3
Other Income		0.4
Eliminations
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and Cash Equivalents, at Carrying Value	0	0
Contract Receivable			0
Accounts receivable - Intercompany	0	0	(6,900,000)
Inventory, Net	0	0
Prepaid Expense and Other Assets, Current	0	0
PP&E, net	(135,500,000)	(135,500,000)	(139,000,000)
Operating lease right-of-use assets	0	0
Other Assets, Noncurrent	0	0
Accounts Payable	0	0
Restricted cash			0
Accounts payable - Intercompany	(130,800,000)	(130,800,000)	(43,100,000)
Purchase and Supply Commitment, current liability	0	0
Long-term Debt	0	0	0
Redeemable Noncontrolling Interest, Equity, Carrying Amount	0	0
Total partners’ capital (deficit)	0	0	0
Partners’ capital (deficit) - Intercompany	(149,000,000)		(146,700,000)
Consolidated Total
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Cash and Cash Equivalents, at Carrying Value	35,200,000	35,200,000
Contract Receivable			216,800,000
Accounts receivable - Intercompany	268,000,000	268,000,000	0
Inventory, Net	498,000,000	498,000,000
Prepaid Expense and Other Assets, Current	19,200,000	19,200,000
PP&E, net	1,482,000,000	1,482,000,000	949,700,000
Operating lease right-of-use assets	107,500,000	107,500,000
Other Assets, Noncurrent	122,600,000	122,600,000
Accounts Payable	442,400,000	442,400,000
Restricted cash			83,800,000
Accounts payable - Intercompany	0	0	0
Purchase and Supply Commitment, current liability	221,800,000	221,800,000
Other Liabilities, Current	34,300,000	34,300,000
Current portion of operating lease liabilities	70,700,000	70,700,000
Less current portion of long-term debt	20,000,000	20,000,000
Other Liabilities, Noncurrent	37,100,000	37,100,000
Long-term Debt	1,539,700,000	1,539,700,000	1,418,800,000
Redeemable Noncontrolling Interest, Equity, Carrying Amount	250,000,000	250,000,000
Total partners’ capital (deficit)	(537,700,000)	$ (537,700,000)	(385,100,000)
Partners’ capital (deficit) - Intercompany	$ 0		$ 0

Noncontrolling Interest (Detail

Noncontrolling Interest (Details) - USD ($) $ in Millions	12 Months Ended
Noncontrolling Interest (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	$ 250
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount	250
Payments for issuance of Preferred Units	$ (4.4)	$ 0	$ 0

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($)				12 Months Ended
Subsequent Events (Narrative) (Details) - USD ($)	Mar. 14, 2023	Apr. 28, 2015	Mar. 27, 2015	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Repayments of borrowings — senior notes				$ 363,100,000	$ 150,000,000	$ 0
Revolving Credit Facility
Subsequent Event [Line Items]
Senior secured revolving credit facility				$ 500,000,000	$ 600,000,000
7.75% Notes
Subsequent Event [Line Items]
Proceeds from Debt, Net of Issuance Costs			$ 317,000,000
Long-term Debt, Gross			$ 325,000,000
9.625% Notes
Subsequent Event [Line Items]
Repayments of borrowings — senior notes		$ 178,800,000
Subsequent Event
Subsequent Event [Line Items]
Increase (Decrease) in Derivative Assets and Liabilities	$ 13,800,000
Fair Value of Derivative Measurement Date	Mar. 08, 2023