Other Current Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2026

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


Other Current Assets	June 30, 2026		December 31, 2025

Prepaid expenses	$	95.2	$	55.8
Short-term derivative assets (see Note 10)	8.2		0.7
Income and other tax receivables	2.2		7.2



Other	3.1		3.8
Total	$	108.7	$	67.5

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


Accrued Expenses and Other Current Liabilities	June 30, 2026		December 31, 2025
Consolidated Net RINs deficit(1) (see Note 11)	$	822.5	$	107.4
Crude purchase liabilities	237.6		182.5
Product financing agreements	174.6		243.8
Income and other taxes payable	134.7		86.5
Employee costs	60.9		73.3
Deferred revenue	8.5		71.0
Short-term derivative liabilities (see Note 10)	—		2.7
Other	83.8		91.7
Total	$	1,522.6	$	858.9

(1)Inclusive of a RIN lower of cost or market reserve of $2.4 million and $7.7 million as of June 30, 2026 and December 31, 2025, respectively.