Other Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

The detail of other current assets is as follows (in millions):


Other Current Assets	September 30, 2020		December 31, 2019
RINs assets	$	231.1	$	14.5
Income and other tax receivables	181.1		61.9
Right to receive crude oil barrels (see Note 10)	36.6		—
Short-term derivative assets (see Note 9)	33.0		30.2
Prepaid expenses	19.2		21.9
Environmental Credits Obligation surplus (see Note 10)	7.3		16.8

Biodiesel tax credit (see Note 2)	3.2		97.5
Investment commodities	1.0		12.1
Other	3.4		13.8
Total	$	515.9	$	268.7

The detail of other non-current assets is as follows (in millions):


Other Non-Current Assets	September 30, 2020		December 31, 2019
Supply and Offtake receivable	$	32.7	$	32.7
Other equity Investments	10.4		8.9
Deferred financing costs	7.3		8.5


Other	18.1		17.7
Total	$	68.5	$	67.8

The detail of accrued expenses and other current liabilities is as follows (in millions):


Accrued Expenses and Other Current Liabilities	September 30, 2020		December 31, 2019
Environmental Credits Obligation deficit (see Note 10)	$	237.6	$	18.5
Product financing agreements	168.5		21.1
Income and other taxes payable	88.3		119.6
Crude purchase liabilities	74.3		72.1
Employee costs	23.8		47.6
Short-term derivative liabilities (see Note 9)	16.3		14.1
Interest payable	9.6		8.8
Environmental liabilities (see Note 11)	6.6		8.2
Accrued utilities	3.7		4.4
Tank inspection liabilities	3.1		5.6
Other	25.3		26.8
Total	$	657.1	$	346.8

The detail of other non-current liabilities is as follows (in millions):


Other Non-Current Liabilities	September 30, 2020		December 31, 2019
Liability for unrecognized tax benefits	$	15.2	$	12.1
Tank inspection liabilities	9.4		9.9
Pension and other postemployment benefit liabilities, net	3.1		5.3
Long-term derivative liabilities (see Note 9)	1.8		1.4
Deferred payroll taxes	7.8		—
Other	0.1		2.2
Total	$	37.4	$	30.9