Less: net income attributable to noncontrolling interest

184

1,711

3,041

7

121

118

Net income attributable to HF Sinclair stockholders

$ 177

$ 1,590

$ 2,923

Earnings per share attributable to HF Sinclair stockholders:

Basic (in USD per share)

$ 0.91

$ 8.29

$ 14.28

Diluted (in USD per share)

$ 0.91

$ 8.29

$ 14.28

Average number of common shares outstanding (in thousands):

Basic (in shares)

192,073

190,035

202,566

Diluted (in shares)

192,073

190,035

202,566

[1]	Exclusive of Lower of cost or market inventory valuation adjustments.
[2]	Exclusive of Depreciation and amortization.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 184	$ 1,711	$ 3,041
Other comprehensive income (loss):
Foreign currency translation adjustments	(42)	13	(32)
Hedging instruments:
Change in fair value of cash flow hedging instruments	(5)	(3)	(5)
Loss reclassified to net income on settlement of cash flow hedging instruments	5	3	5
Net unrealized gain on hedging instruments	0	0	0
Pension and other post-retirement benefit obligations:
Net change in pension and other post-retirement benefit obligations	(3)	0	1
Other comprehensive income (loss) before income taxes	(45)	13	(31)
Income tax expense (benefit)	(10)	3	(6)
Other comprehensive income (loss)	(35)	10	(25)
Total comprehensive income	149	1,721	3,016
Less: noncontrolling interest in comprehensive income	7	121	118
Comprehensive income attributable to HF Sinclair stockholders	142	1,600	2,898
Pension obligations
Pension and other post-retirement benefit obligations:
Actuarial gain (loss) on plan	0	2	(4)
Plan (gain) loss reclassified to net income	(1)	1	0
Post-retirement healthcare obligations
Pension and other post-retirement benefit obligations:
Actuarial gain (loss) on plan	0	1	8
Plan (gain) loss reclassified to net income	$ (2)	$ (4)	$ (3)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 184	$ 1,711	$ 3,041
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	832	771	657
Asset impairments	17	0	0
Lower of cost or market inventory valuation adjustments	(43)	271	52
Earnings of equity method investments, net of distributions	1	8	20
Gain on early extinguishment of debt	0	0	(1)
Gain on sale of assets	(2)	(7)	(2)
Deferred income tax expense (benefit)	(49)	193	53
Equity-based compensation expense	23	41	31
Change in fair value – derivative instruments	(34)	17	10
(Increase) decrease in current assets:
Accounts receivable	463	(17)	(4)
Inventories	138	30	(224)
Income taxes receivable	(14)	(3)	43
Prepayments and other	11	8	(41)
Increase (decrease) in current liabilities:
Accounts payable	25	(109)	194
Income taxes payable	(6)	1	(17)
Accrued liabilities	(63)	(30)	78
Turnaround expenditures	(413)	(556)	(145)
Other, net	40	(32)	32
Net cash provided by operating activities	1,110	2,297	3,777
Cash flows from investing activities:
Additions to properties, plants and equipment	(470)	(385)	(524)
Acquisitions, net of cash acquired	0	0	(251)
Proceeds from sale of assets	4	17	3
Distributions in excess of equity in earnings of equity investments	6	4	11
Net cash used for investing activities	(468)	(371)	(774)
Cash flows from financing activities:
Borrowings under credit agreements	0	60	510
Repayments under credit agreements	(106)	(273)	(682)
Proceeds from issuance of senior notes	0	0	400
Redemption of senior notes	0	(308)	(41)
Purchase of treasury stock	(672)	(999)	(1,372)
Dividends	(386)	(341)	(256)
Distributions to noncontrolling interest	(7)	(102)	(96)
Payments on finance leases	(11)	(12)	(12)
Deferred financing costs	0	(1)	(9)
Other, net	0	0	(3)
Net cash used for financing activities	(1,182)	(2,244)	(1,561)
Effect of exchange rate on cash flow	(14)	7	(11)
Cash and cash equivalents:
Net change for the period	(554)	(311)	1,431
Cash and cash equivalents at beginning of period	1,354	1,665	234
Cash and cash equivalents at end of period	800	1,354	1,665
Cash paid during the period for:
Interest	(164)	(203)	(160)
Income taxes, net	(110)	(251)	(816)
Decrease in accrued and unpaid capital expenditures	(1)	(6)	(32)
HEP
Cash flows from investing activities:
HEP investment in Osage Pipe Line Company, LLC	(8)	(7)	(13)
Cash flows from financing activities:
HEP Merger Transaction consideration	$ 0	$ (268)	$ 0

CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
$ in Millions

Total

Common Stock

Additional Capital

Retained Earnings

Accumulated Other Comprehensive Income (Loss)

Treasury Stock

Non-controlling Interest

Common stock outstanding at beginning of period (in shares) at Dec. 31, 2021

^[1]

256,046,000

Stockholders' equity at beginning of period at Dec. 31, 2021

$ 6,295

$ 2

$ 4,220

$ 4,414

$ 3

$ (2,951)

$ 607

Treasury stock outstanding at beginning of period (in shares) at Dec. 31, 2021

^[1]

93,045,000

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Other comprehensive income (loss), net of tax

3,041

2,923

118

Dividends

(256)

(25)

Issuance of common shares for HFC Transactions (in shares)

^[1]

60,230,000

Issuance of common shares for HFC Transactions

2,149

$ 1

2,148

Issuance of commons shares under incentive compensation plans (in shares)

^[1]

(849,000)

Issuance of common shares under incentive compensation plans

0

(43)

$ 43

Equity-based compensation

31

29

2

Purchase of treasury stock, inclusive of excise tax (in shares)

^[1]

27,001,000

Purchase of treasury stock, inclusive of excise tax

(1,378)

$ (1,378)

Retirement of treasury stock (in shares)

^[1]

(93,045,000)

Retirement of treasury stock

(1)

$ (1)

(2,951)

$ 2,951

Distributions to noncontrolling interest holders

(96)

Purchase of HEP units for equity grants

(2)

Equity attributable to HEP common unit issuance, net of tax

318

95

223

Acquisition of remaining UNEV interests

(58)

20

(78)

Common stock outstanding at end of period (in shares) at Dec. 31, 2022

^[1]

223,231,000

Stockholders' equity at end of period at Dec. 31, 2022

10,018

$ 2

6,469

4,130

(22)

$ (1,335)

774

Treasury stock outstanding at end of period (in shares) at Dec. 31, 2022

^[1]

26,152,000

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Other comprehensive income (loss), net of tax

1,711

1,590

121

Dividends

(341)

10

HEP Merger Transaction (in shares)

^[1]

(21,072,000)

HEP Merger Transaction

(106)

(466)

$ 1,085

(725)

Issuance of commons shares under incentive compensation plans (in shares)

^[1]

(957,000)

Issuance of common shares under incentive compensation plans

0

(49)

$ 49

Equity-based compensation

$ 41

40

1

Purchase of treasury stock, inclusive of excise tax (in shares)

18,779,880

19,113,000

^[1]

Purchase of treasury stock, inclusive of excise tax

$ (993)

Distributions to noncontrolling interest holders

(102)

Purchase of HEP units for equity grants

(1)

Common stock outstanding at end of period (in shares) at Dec. 31, 2023

^[1]

223,231,000

Stockholders' equity at end of period at Dec. 31, 2023

$ 10,237

$ 2

5,994

5,379

(12)

$ (1,194)

68

Treasury stock outstanding at end of period (in shares) at Dec. 31, 2023

23,235,599

23,236,000

^[1]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Other comprehensive income (loss), net of tax

$ 184

177

7

Dividends

(386)

(35)

Issuance of commons shares under incentive compensation plans (in shares)

^[1]

(536,000)

Issuance of common shares under incentive compensation plans

0

(28)

$ 28

Equity-based compensation

$ 23

23

Purchase of treasury stock, inclusive of excise tax (in shares)

11,944,177

12,126,000

^[1]

Purchase of treasury stock, inclusive of excise tax

$ (679)

Distributions to noncontrolling interest holders

(7)

Other

9

Common stock outstanding at end of period (in shares) at Dec. 31, 2024

^[1]

223,231,000

Stockholders' equity at end of period at Dec. 31, 2024

$ 9,346

$ 2

$ 5,998

$ 5,170

$ (47)

$ (1,845)

$ 68

Treasury stock outstanding at end of period (in shares) at Dec. 31, 2024

34,826,009

34,826,000

^[1]

[1]	In thousands.

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Dividends declared per common share (in USD per share)	$ 2.00	$ 1.80	$ 1.20

Description of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of Business and Summary of Significant Accounting Policies

Description of Business: References herein to HF Sinclair Corporation (“HF Sinclair” or the “Company”) include HF Sinclair and its consolidated subsidiaries. In these financial statements, the words “we,” “our,” “ours” and “us” refer only to HF Sinclair and its consolidated subsidiaries or to HF Sinclair or an individual subsidiary and not to any other person, with certain exceptions. References herein to Holly Energy Partners, L.P. (“HEP”) with respect to time periods prior to the HEP Merger Transaction (as defined below) refers to HEP and its consolidated subsidiaries.

We are an independent energy company that produces and markets high-value light products such as gasoline, diesel fuel, jet fuel, renewable diesel and lubricants and specialty products. We own and operate refineries located in Kansas, Oklahoma, New Mexico, Wyoming, Washington and Utah. We provide petroleum product and crude oil transportation, terminalling, storage and throughput services to our refineries and the petroleum industry. We market our refined products principally in the Southwest United States, the Rocky Mountains extending into the Pacific Northwest and in other neighboring Plains states, and we supply high-quality fuels to more than 1,600 branded stations and license the use of the Sinclair brand at more than 300 additional locations throughout the country. We produce renewable diesel at two of our facilities in Wyoming and our facility in New Mexico. In addition, our subsidiaries produce and market base oils and other specialized lubricants in the United States, Canada and the Netherlands, and export products to more than 80 countries.

On December 1, 2023, pursuant to the Agreement and Plan of Merger dated as of August 15, 2023 (the “Merger Agreement”) by and among HEP, HF Sinclair, Navajo Pipeline Co., L.P., a Delaware limited partnership and an indirect wholly owned subsidiary of HF Sinclair (“HoldCo”), Holly Apple Holdings LLC, a Delaware limited liability company and a wholly owned subsidiary of HoldCo (“Merger Sub”), HEP Logistics Holdings, L.P., a Delaware limited partnership and the general partner of HEP (“HLH”), and Holly Logistic Services, L.L.C., a Delaware limited liability company and the general partner of HLH, Merger Sub merged with and into HEP, with HEP surviving as an indirect, wholly owned subsidiary of HF Sinclair (the “HEP Merger Transaction”).

Under the terms of the Merger Agreement, each outstanding common unit representing a limited partner interest in HEP (an “HEP common unit”), other than the HEP common units already owned by HF Sinclair and its subsidiaries, was converted into the right to receive 0.315 shares of HF Sinclair common stock and $4.00 in cash, without interest. The Merger Agreement consideration totaled $268 million in cash and resulted in the issuance of 21,072,326 shares of HF Sinclair common stock from treasury stock.

The HEP Merger Transaction was accounted for in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 810, “Consolidation.” Since we controlled HEP both before and after the HEP Merger Transaction, the changes in our ownership interest in HEP resulting from the HEP Merger Transaction were accounted for as an equity transaction, and no gain or loss was recognized in our consolidated statements of income. The tax effects of the HEP Merger Transaction were recorded as adjustments to Deferred income taxes and Additional capital consistent with ASC 740, “Income Taxes.”

For a description of our existing indebtedness, as well as associated changes in connection with the HEP Merger Transaction, see Note 14.

In connection with the HEP Merger Transaction, for the year ended December 31, 2023, we incurred $24 million in incremental direct acquisition and integration costs that principally relate to legal, advisory and other professional fees and are presented as Selling, general and administrative expenses in our consolidated statements of income.

On March 14, 2022, HollyFrontier Corporation (“HollyFrontier”) and HEP announced the establishment of HF Sinclair as the new parent holding company of HollyFrontier and HEP and their subsidiaries, and the completion of their respective acquisitions (the “Sinclair Transactions”) of Sinclair Oil Corporation (now known as Sinclair Oil LLC, “Sinclair Oil”) and Sinclair Transportation Company LLC (“STC”) from The Sinclair Companies (now known as REH Company and referred to herein as “REH Company”).

HF Sinclair issued 60,230,036 shares of HF Sinclair common stock, par value $0.01 per share, to REH Company, at a value of approximately $2,149 million (the “HFC Transaction”). Additionally, REH Company made a $78 million cash payment to HF Sinclair, inclusive of final working capital adjustments, which reduced the aggregate transaction value to approximately $2,072 million. Additionally, on March 14, 2022, and immediately prior to the consummation of the HFC Transactions, HEP completed its acquisition of STC, REH Company’s integrated crude and refined products midstream business, and issued 21,000,000 HEP common units and paid cash consideration of $329 million, inclusive of final working capital adjustments, to REH Company in exchange for all the outstanding equity interests of STC (the “HEP Transaction” and together with the HFC Transactions, the “Sinclair Transactions”).

Basis of Accounting and Use of Estimates: The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The preparation of our consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

For the year ended December 31, 2024, we have changed our presentation from thousands to millions, as applicable, and as a result, any necessary rounding adjustments have been made to prior year disclosed amounts.

Principles of Consolidation: Our consolidated financial statements include our accounts and the accounts of partnerships and joint ventures that we control through an ownership interest greater than 50% or if we are the primary beneficiary of a variable interest entity. All significant intercompany transactions and balances have been eliminated.

Risks and Uncertainties: The prices of crude oil, feedstocks and refined products materially affect our operating results, and are dependent upon many factors that are beyond our control. If implemented, the recently announced tariffs by the US Government on Canada, Mexico and China could impact the cost structure of feedstocks and other materials and supplies at our business units. The tariffs will also likely affect the costs of our products to our customers and our results of operations in the future.

Variable Interest Entities: A variable interest entity (“VIE”) is a legal entity whose equity owners do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support or, as a group, the equity holders lack the power, through voting rights, to direct the activities that most significantly impact the entity’s financial performance, the obligation to absorb the entity’s expected losses or rights to expected residual returns. See Note 3 for additional information.

Cash Equivalents: We consider all highly liquid instruments with a maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are stated at cost, which approximates market value and are primarily invested in liquid highly-rated instruments issued by government or municipal entities with strong credit standings.

Balance Sheet Offsetting: We purchase and sell inventories of crude oil with certain same-parties that are net settled in accordance with contractual net settlement provisions. Our policy is to present such balances on a net basis since it presents our accounts receivables and payables consistent with our contractual settlement provisions.

Accounts Receivable: Our accounts receivable primarily consist of amounts due from customers that are primarily from sales of refined products and renewable diesel. Credit is extended based on our evaluation of the customer’s financial condition, and in certain circumstances, collateral, such as letters of credit or guarantees, is required. We reserve for expected credit losses based on our historical loss experience as well as expected credit losses from current economic conditions and management’s expectations of future economic conditions. Credit losses are charged to the allowance for expected credit losses when an account is deemed uncollectible. Our allowance for expected credit losses was $4 million at December 31, 2024 and $3 million at December 31, 2023.

Accounts receivable attributable to crude oil resales generally represent the sale of excess crude oil to other purchasers and/or users in cases when our crude oil supplies are in excess of our immediate needs as well as certain reciprocal buy/sell exchanges of crude oil. At times we enter into such buy/sell exchanges to facilitate the delivery of quantities to certain locations. In many cases, we enter into net settlement agreements relating to the buy/sell arrangements, which may mitigate credit risk.

Inventories: Inventories related to our refining operations are stated at the lower of cost, using the last-in, first-out (“LIFO”) method for crude oil and unfinished and finished refined products, or market. Inventories related to our renewable business are stated at the lower of cost, using the LIFO method for feedstock and unfinished and finished renewable products, or market. Cost, consisting of raw material, transportation and conversion costs, is determined using the LIFO inventory valuation methodology and market is determined using current replacement costs. Under the LIFO method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs. 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. 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. An actual valuation of inventory under the LIFO method is made at the end of each year based on the inventory levels at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and are subject to the final year-end LIFO inventory valuation.

Inventories of our Petro-Canada Lubricants and Sonneborn businesses are stated at the lower of cost, using the first-in, first-out method, or net realizable value.

Inventories consisting of process chemicals, materials and maintenance supplies and RINs are stated at the lower of weighted-average cost or net realizable value.

Leasee Accounting: At inception, we determine if an arrangement is or contains a lease. Right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our payment obligation under the leasing arrangement. ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate that we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable.

Operating leases are recorded in Operating lease right-of-use assets and current and noncurrent Operating lease liabilities on our consolidated balance sheets. Finance leases are included in Properties, plants and equipment, at cost and Accrued liabilities and Other long-term liabilities on our consolidated balance sheets.

Our lease term includes an option to extend the lease when it is reasonably certain that we will exercise that option. Leases with a term of 12 months or less are not recorded on our consolidated balance sheets. For certain equipment leases, we apply a portfolio approach for the operating lease ROU assets and liabilities. Also, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.

Lessor Accounting: Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. As a lessor, we do not separate the non-lease (service) component in contracts in which the lease component is the dominant component. We treat these combined components as an operating lease. We bifurcate the consideration received for sales-type lease contracts between lease and service revenue, with the service component accounted for within the scope of ASC 606, “Revenue from Contracts with Customers.”

Derivative Instruments: All derivative instruments are recognized as either assets or liabilities on our consolidated balance sheets and are measured at fair value. Changes in the derivative instrument’s fair value are recognized in earnings unless specific hedge accounting criteria are met. Cash flows from all our derivative activity are reported in the operating section on our consolidated statements of cash flows. See Note 15 for additional information.

Properties, Plants and Equipment: Properties, plants and equipment are stated at cost. Depreciation is provided by the straight-line method over the estimated useful lives of the assets, primarily 15 to 32 years for refining, pipeline and terminal facilities, 10 to 40 years for buildings and improvements, 5 to 30 years for other fixed assets and 5 years for vehicles.

Asset Retirement Obligations: We record legal obligations associated with the retirement of assets that result from the acquisition, construction, development and/or the normal operation of assets. The fair value of the estimated cost to retire a tangible asset is recorded as a liability with the associated retirement costs capitalized as part of the asset’s carrying amount in the period in which it is incurred and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, we record the liability when sufficient information is available to estimate the liability’s fair value. Certain of our refining assets have no recorded liability for asset retirement obligations since the timing of any retirement and related costs are currently indeterminable.

Our asset retirement obligations were $66 million and $65 million at December 31, 2024 and 2023, respectively, which are included in Other long-term liabilities on our consolidated balance sheets. Accretion expense was insignificant for the years ended December 31, 2024, 2023 and 2022.

Goodwill, Intangibles and Long-lived Assets: Intangible assets are assets (other than financial assets) that lack physical substance, and goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired and liabilities assumed. Goodwill acquired in a business combination and intangibles with indefinite useful lives are not amortized, whereas intangible assets with finite useful lives are amortized on a straight-line basis. Goodwill and intangible assets that are not subject to amortization are tested for impairment annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. The carrying amount of our intangible assets and goodwill may fluctuate from period to period due to the effects of foreign currency translation adjustments on goodwill and intangible assets assigned to our Lubricants & Specialties segment.

For purposes of asset impairment evaluation, we group our assets as follows: (i) our refinery asset groups, which include certain logistics assets, (ii) our renewables products asset groups, (iii) our Lubricants & Specialties asset groups, (iv) our Marketing assets and (v) our Midstream asset groups, which is comprised of logistics assets not included in our refinery asset groups. These asset groups represent the lowest level for which independent cash flows can be identified. Our assets are evaluated for impairment by identifying whether indicators of impairment exist and, if so, assessing whether such assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss measured, if any, is equal to the amount by which the asset group’s carrying value exceeds its fair value.

See Note 11 for additional information regarding goodwill and intangible assets.

Equity Method Investments: We account for investments in which we have a noncontrolling interest, yet have significant influence over the entity, using the equity method of accounting, whereby we record our pro-rata share of earnings of these companies and contributions to and distributions from the joint ventures as adjustments to our investment balance.

The following tables summarizes our recorded investment compared to its share of underlying equity for each of its investee. The differences are being amortized as adjustments to our pro-rata share of earnings in the joint ventures.


	Balance at December 31, 2024
Equity Method Investments	Underlying Equity		Recorded Investment Balance		Difference

	(In millions)
Osage Pipe Line Company, LLC	$	7	$	32	$	(25)
Cheyenne Pipeline, LLC	28		39		(11)
Cushing Connect Terminal Holdings LLC	46		30		16
Pioneer Investments Corp.	26		132		(106)
Saddle Butte Pipeline III, LLC	65		32		33
Total	$	172	$	265	$	(93)


	Balance at December 31, 2023
Equity Method Investments	Underlying Equity		Recorded Investment Balance		Difference

	(In millions)
Osage Pipe Line Company, LLC	$	1	$	27	$	(26)
Cheyenne Pipeline, LLC	31		42		(11)
Cushing Connect Terminal Holdings LLC	48		33		15
Pioneer Investments Corp.	24		131		(107)
Saddle Butte Pipeline III, LLC	66		33		33
Total	$	170	$	266	$	(96)

Equity method investments are assessed for impairment whenever changes in the facts and circumstances indicate a loss in value has occurred. When indicators exist, the fair value is estimated and compared to the investment carrying value. If any impairment is determined to be other than temporary, the carrying value of the investment is written down to fair value. The fair value of the impaired investment is determined based on quoted market prices, if available, or upon the present value of expected future cash flows using discount rates and other assumptions believed to be consistent with those used by principal market participants and observed market earnings multiples of comparable companies.

Revenue Recognition: Revenues on refined products and excess crude oil sales are recognized when delivered (via pipeline, in-tank or rack) and the customer obtains control of such inventory, which is typically when title passes and the customer is billed. All revenues are reported inclusive of shipping and handling costs billed and exclusive of any taxes billed to customers. Shipping and handling costs incurred are reported in Cost of materials and other.

Our Lubricants & Specialties business has sales agreements with marketers and distributors that provide certain rights of return or provisions for the repurchase of products previously sold to them. Under these agreements, revenues and cost of revenues are deferred until the products have been sold to end customers. Our Lubricants & Specialties business also has agreements that create an obligation to deliver products at a future date for which consideration has already been received and recorded as deferred revenue. This revenue is recognized when the products are delivered to the customer.

Our Midstream business recognizes revenues as products are shipped through its pipelines and terminals and as other services are rendered. Additionally, we have certain throughput agreements that specify minimum volume requirements, whereby we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we recognize these deficiency payments as revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize the service portion of these deficiency payments as revenue when we do not expect it will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer. Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 30 days of the date of invoice.

Cost Classifications: Costs of products sold include the cost of crude oil, other feedstocks, blendstocks and purchased finished products, inclusive of transportation costs. We purchase crude oil that at times exceeds the supply needs of our refineries. Quantities in excess of our needs are sold at market prices to purchasers of crude oil that are recorded on a gross basis with the sales price recorded as revenues and the corresponding acquisition cost as Cost of materials and other. Additionally, we enter into buy / sell exchanges of crude oil with certain parties to facilitate the delivery of quantities to certain locations that are netted at cost. Operating expenses include direct costs of labor, maintenance materials and services, utilities and other direct operating costs. Selling, general and administrative expenses include compensation, professional services and other support costs.

Deferred Maintenance Costs: Our refinery units require regular major maintenance and repairs which are commonly referred to as “turnarounds.” Catalysts used in certain refinery processes also require regular “change-outs.” The required frequency of the maintenance varies by unit and by catalyst, but generally occurs no less than once every five years. Turnaround costs are deferred and amortized over the period until the next scheduled turnaround. Other repairs and maintenance costs are expensed when incurred. Deferred turnaround and catalyst amortization expense was $264 million, $239 million and $159 million for the years ended December 31, 2024, 2023 and 2022, respectively.

Environmental Costs: Environmental costs are charged to Operating expenses if they relate to an existing condition caused by past operations and do not contribute to current or future revenue generation. We have ongoing investigations of environmental matters at various locations and routinely assess our recorded environmental obligations, if any, with respect to such matters. Liabilities are recorded when site restoration and environmental remediation, cleanup and other obligations are either known or considered probable and can be reasonably estimated. Such estimates are undiscounted and require judgment with respect to costs, time frame and extent of required remedial and clean-up activities and are subject to periodic adjustments based on currently available information. Recoveries of environmental costs through insurance, indemnification arrangements or other sources are included in Other assets to the extent such recoveries are considered probable.

Defined Contribution Plans: We have defined contribution plans that cover substantially all qualified employees in the U.S., Canada and the Netherlands. Our contributions are based on an employee’s eligible compensation and years of service. We also partially match our employees’ contributions. We expensed $86 million, $81 million and $74 million for the years ended December 31, 2024, 2023 and 2022, respectively, in connection with these plans.

Contingencies: We are subject to proceedings, lawsuits and other claims related to environmental, labor, product and other matters. We are required to assess the likelihood of any adverse judgments or outcomes to these matters as well as potential ranges of probable losses. We accrue for contingencies when it is probable that a loss has occurred and when the amount of that loss is reasonably estimable. A determination of the amount of reserves required, if any, for these contingencies is made after careful analysis of each individual issue. The required reserves may change in the future due to new developments in each matter or changes in approach such as a change in settlement strategy in dealing with these matters.

Foreign Currency Translation: Assets and liabilities recorded in foreign currencies are translated into U.S. dollars using exchange rates in effect as of the balance sheet date. Revenue and expense accounts are translated using the weighted-average exchange rates during the period presented. Foreign currency translation adjustments are recorded as a component of accumulated other comprehensive income.

We have intercompany notes that were issued to fund certain of our foreign businesses. Remeasurement adjustments resulting from the conversion of such intercompany financing amounts to functional currencies are recorded as gains or losses as a component of Other income (expense) on our consolidated statements of income. Such adjustments are not recorded in the Lubricants & Specialties segment operations, but to Corporate and Other. See Note 20 for additional information on our segments.

Income Taxes: Provisions for income taxes include deferred taxes resulting from temporary differences in income for financial and tax purposes, using the liability method of accounting for income taxes. The liability method requires the effect of tax rate changes on deferred income taxes to be reflected in the period in which the rate change was enacted. The liability method also requires that deferred tax assets be reduced by a valuation allowance unless it is more likely than not that the assets will be realized. We account for U.S. tax on global intangible low-taxed income in the period in which it is incurred.

Potential interest and penalties related to income tax matters are recognized in income tax expense. We believe we have the appropriate support for the income tax positions taken and to be taken on our income tax returns and that our accruals for tax liabilities are adequate for all open years based on an assessment of many factors, including past experience and interpretations of tax law applied to the facts of each matter.

Inventory Repurchase Obligations: We periodically enter into same-party sell / buy transactions, whereby we sell certain refined product inventory and subsequently repurchase the inventory in order to facilitate delivery to certain locations. Such sell / buy transactions are accounted for as inventory repurchase obligations under which proceeds received under the initial sell is recognized as inventory repurchase obligations that are subsequently reversed when the inventories are repurchased. For the years ended December 31, 2024, 2023 and 2022, we received proceeds of $26 million, $26 million and $42 million, respectively, and subsequently repaid $27 million, $27 million and $43 million, respectively, under these sell / buy transactions.

Accounting Pronouncements - Recently Adopted

In November 2023, ASU 2023-07, “Improvements to Reportable Segment Disclosures” was issued. ASU 2023-07 requires, among other updates, enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker, as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The purpose of the ASU 2023-07 is to enable investors to better understand the entity’s overall performance and assess potential future cash flows. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. We adopted this standard for annual periods beginning with our fiscal year ending December 31, 2024 and for interim periods thereafter.

Accounting Pronouncements - Not Yet Adopted

In December 2023, ASU 2023-09, “Improvements to Income Tax Disclosures” was issued. ASU 2023-09 requires enhanced annual disclosures regarding the rate reconciliation and income taxes paid by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 and may be adopted on a prospective or retrospective basis. Early adoption is permitted. We expect to adopt this ASU for the fiscal year beginning January 1, 2025. The adoption will not affect our financial position or our results of operations, but will result in additional disclosures.

In November 2024, ASU 2024-03, “Disaggregation of Income Statement Expenses” was issued. ASU 2024-03 requires companies to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026 and for interim periods beginning after December 15, 2027 with early adoption is permitted. We are currently evaluating the impact of adopting this guidance.

Leases

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Lessee

We have operating and finance leases for land, buildings, pipelines, storage tanks, transportation and other equipment for our operations. Our leases have remaining terms of one to 55 years, some of which include options to extend the leases for up to 10 years. Certain of our leases for pipeline assets include provisions for variable payments which are based on a measure of throughput and also contain a provision for the lessor to adjust the rate per barrel periodically over the life of the lease. These variable costs are not included in the initial measurement of ROU assets and lease liabilities.

The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets:


	December 31,
	2024		2023

	(In millions)
Operating leases:
Operating lease right-of-use assets	$	355	$	348

Operating lease liabilities	77		107
Noncurrent operating lease liabilities	301		249
Total operating lease liabilities	$	378	$	356

Finance leases:
Properties, plants and equipment, at cost	$	115	$	109
Less: accumulated amortization	(37)		(25)
Properties, plants and equipment, net	$	78	$	84

Accrued liabilities	$	11	$	11
Other long-term liabilities	71		75
Total finance lease liabilities	$	82	$	86

Supplemental balance sheet information related to our leases was as follows:


	December 31,
	2024		2023

Weighted average remaining lease term (in years):
Operating leases	9.2		7.9
Finance leases	8.1		8.7

Weighted average discount rate:
Operating leases	5.6	%	5.0	%
Finance leases	6.1	%	5.8	%

The components of lease expense were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease expense	$	131	$	121	$	117
Finance lease expense:
Amortization of right-of-use assets	12		13		13
Interest on lease liabilities	5		3		3
Variable lease cost	13		13		4
Total lease expense	$	161	$	150	$	137

Supplemental cash flow information related to leases was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	130	$	128	$	126
Operating cash flows from finance leases	$	5	$	3	$	3
Financing cash flows from finance leases	$	11	$	12	$	12

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	126	$	103	$	61
Finance leases	$	8	$	38	$	6

As of December 31, 2024, minimum future lease payments of our operating and finance lease obligations were as follows:


	Operating		Finance

	(In millions)
2025	$	90	$	16
2026	75		14
2027	53		13
2028	38		13
2029	30		11
Thereafter	211		36
Future minimum lease payments	497		103
Less: imputed interest	(119)		(21)
Total lease obligations	378		82
Less: current obligations	(77)		(11)
Long-term lease obligations	$	301	$	71

As of December 31, 2024, we have entered into certain leases that have not yet commenced. Such leases include a six-year lease for tank storage in Dordrecht, Netherlands, with estimated future undiscounted lease payments of $12.8 million, expected to commence in the first quarter of 2025.

Lessor

Our consolidated statements of income reflect lease revenue recognized by our midstream operations for contracts with third parties in which we are the lessor.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term.

Lease income recognized was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease revenues	$	17	$	17	$	14

Sales-type lease interest income	$	2	$	2	$	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	2	$	1	$	2

For our third-party sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

Annual minimum undiscounted lease payments in which we are a lessor to third-party contracts as of December 31, 2024 were as follows:


	Operating		Sales-Type

	(In millions)
2025	$	3	$	2
2026	—		2
2027	—		2
2028	—		2
2029	—		2
Thereafter	—		12
Total lease payment receipts	$	3	22
Less: imputed interest			(5)
Lease receivables			$	17

Net investment in sales-type leases, which is recorded in Intangibles and other on our consolidated balance sheets, was composed of the following:


	December 31,
	2024		2023

	(In millions)
Lease receivables	$	17	$	19
Unguaranteed residual assets	16		15
Net investment in leases	$	33	$	34

Lessee

We have operating and finance leases for land, buildings, pipelines, storage tanks, transportation and other equipment for our operations. Our leases have remaining terms of one to 55 years, some of which include options to extend the leases for up to 10 years. Certain of our leases for pipeline assets include provisions for variable payments which are based on a measure of throughput and also contain a provision for the lessor to adjust the rate per barrel periodically over the life of the lease. These variable costs are not included in the initial measurement of ROU assets and lease liabilities.

The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets:


	December 31,
	2024		2023

	(In millions)
Operating leases:
Operating lease right-of-use assets	$	355	$	348

Operating lease liabilities	77		107
Noncurrent operating lease liabilities	301		249
Total operating lease liabilities	$	378	$	356

Finance leases:
Properties, plants and equipment, at cost	$	115	$	109
Less: accumulated amortization	(37)		(25)
Properties, plants and equipment, net	$	78	$	84

Accrued liabilities	$	11	$	11
Other long-term liabilities	71		75
Total finance lease liabilities	$	82	$	86

Supplemental balance sheet information related to our leases was as follows:


	December 31,
	2024		2023

Weighted average remaining lease term (in years):
Operating leases	9.2		7.9
Finance leases	8.1		8.7

Weighted average discount rate:
Operating leases	5.6	%	5.0	%
Finance leases	6.1	%	5.8	%

The components of lease expense were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease expense	$	131	$	121	$	117
Finance lease expense:
Amortization of right-of-use assets	12		13		13
Interest on lease liabilities	5		3		3
Variable lease cost	13		13		4
Total lease expense	$	161	$	150	$	137

Supplemental cash flow information related to leases was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	130	$	128	$	126
Operating cash flows from finance leases	$	5	$	3	$	3
Financing cash flows from finance leases	$	11	$	12	$	12

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	126	$	103	$	61
Finance leases	$	8	$	38	$	6

As of December 31, 2024, minimum future lease payments of our operating and finance lease obligations were as follows:


	Operating		Finance

	(In millions)
2025	$	90	$	16
2026	75		14
2027	53		13
2028	38		13
2029	30		11
Thereafter	211		36
Future minimum lease payments	497		103
Less: imputed interest	(119)		(21)
Total lease obligations	378		82
Less: current obligations	(77)		(11)
Long-term lease obligations	$	301	$	71

As of December 31, 2024, we have entered into certain leases that have not yet commenced. Such leases include a six-year lease for tank storage in Dordrecht, Netherlands, with estimated future undiscounted lease payments of $12.8 million, expected to commence in the first quarter of 2025.

Lessor

Our consolidated statements of income reflect lease revenue recognized by our midstream operations for contracts with third parties in which we are the lessor.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term.

Lease income recognized was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease revenues	$	17	$	17	$	14

Sales-type lease interest income	$	2	$	2	$	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	2	$	1	$	2

For our third-party sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

Annual minimum undiscounted lease payments in which we are a lessor to third-party contracts as of December 31, 2024 were as follows:


	Operating		Sales-Type

	(In millions)
2025	$	3	$	2
2026	—		2
2027	—		2
2028	—		2
2029	—		2
Thereafter	—		12
Total lease payment receipts	$	3	22
Less: imputed interest			(5)
Lease receivables			$	17

Net investment in sales-type leases, which is recorded in Intangibles and other on our consolidated balance sheets, was composed of the following:


	December 31,
	2024		2023

	(In millions)
Lease receivables	$	17	$	19
Unguaranteed residual assets	16		15
Net investment in leases	$	33	$	34

Lessee

We have operating and finance leases for land, buildings, pipelines, storage tanks, transportation and other equipment for our operations. Our leases have remaining terms of one to 55 years, some of which include options to extend the leases for up to 10 years. Certain of our leases for pipeline assets include provisions for variable payments which are based on a measure of throughput and also contain a provision for the lessor to adjust the rate per barrel periodically over the life of the lease. These variable costs are not included in the initial measurement of ROU assets and lease liabilities.

The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets:


	December 31,
	2024		2023

	(In millions)
Operating leases:
Operating lease right-of-use assets	$	355	$	348

Operating lease liabilities	77		107
Noncurrent operating lease liabilities	301		249
Total operating lease liabilities	$	378	$	356

Finance leases:
Properties, plants and equipment, at cost	$	115	$	109
Less: accumulated amortization	(37)		(25)
Properties, plants and equipment, net	$	78	$	84

Accrued liabilities	$	11	$	11
Other long-term liabilities	71		75
Total finance lease liabilities	$	82	$	86

Supplemental balance sheet information related to our leases was as follows:


	December 31,
	2024		2023

Weighted average remaining lease term (in years):
Operating leases	9.2		7.9
Finance leases	8.1		8.7

Weighted average discount rate:
Operating leases	5.6	%	5.0	%
Finance leases	6.1	%	5.8	%

The components of lease expense were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease expense	$	131	$	121	$	117
Finance lease expense:
Amortization of right-of-use assets	12		13		13
Interest on lease liabilities	5		3		3
Variable lease cost	13		13		4
Total lease expense	$	161	$	150	$	137

Supplemental cash flow information related to leases was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	130	$	128	$	126
Operating cash flows from finance leases	$	5	$	3	$	3
Financing cash flows from finance leases	$	11	$	12	$	12

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	126	$	103	$	61
Finance leases	$	8	$	38	$	6

As of December 31, 2024, minimum future lease payments of our operating and finance lease obligations were as follows:


	Operating		Finance

	(In millions)
2025	$	90	$	16
2026	75		14
2027	53		13
2028	38		13
2029	30		11
Thereafter	211		36
Future minimum lease payments	497		103
Less: imputed interest	(119)		(21)
Total lease obligations	378		82
Less: current obligations	(77)		(11)
Long-term lease obligations	$	301	$	71

As of December 31, 2024, we have entered into certain leases that have not yet commenced. Such leases include a six-year lease for tank storage in Dordrecht, Netherlands, with estimated future undiscounted lease payments of $12.8 million, expected to commence in the first quarter of 2025.

Lessor

Our consolidated statements of income reflect lease revenue recognized by our midstream operations for contracts with third parties in which we are the lessor.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term.

Lease income recognized was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease revenues	$	17	$	17	$	14

Sales-type lease interest income	$	2	$	2	$	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	2	$	1	$	2

For our third-party sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

Annual minimum undiscounted lease payments in which we are a lessor to third-party contracts as of December 31, 2024 were as follows:


	Operating		Sales-Type

	(In millions)
2025	$	3	$	2
2026	—		2
2027	—		2
2028	—		2
2029	—		2
Thereafter	—		12
Total lease payment receipts	$	3	22
Less: imputed interest			(5)
Lease receivables			$	17

Net investment in sales-type leases, which is recorded in Intangibles and other on our consolidated balance sheets, was composed of the following:


	December 31,
	2024		2023

	(In millions)
Lease receivables	$	17	$	19
Unguaranteed residual assets	16		15
Net investment in leases	$	33	$	34

Equity Method Investments and Joint Ventures [Abstract]

Lessee

We have operating and finance leases for land, buildings, pipelines, storage tanks, transportation and other equipment for our operations. Our leases have remaining terms of one to 55 years, some of which include options to extend the leases for up to 10 years. Certain of our leases for pipeline assets include provisions for variable payments which are based on a measure of throughput and also contain a provision for the lessor to adjust the rate per barrel periodically over the life of the lease. These variable costs are not included in the initial measurement of ROU assets and lease liabilities.

The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets:


	December 31,
	2024		2023

	(In millions)
Operating leases:
Operating lease right-of-use assets	$	355	$	348

Operating lease liabilities	77		107
Noncurrent operating lease liabilities	301		249
Total operating lease liabilities	$	378	$	356

Finance leases:
Properties, plants and equipment, at cost	$	115	$	109
Less: accumulated amortization	(37)		(25)
Properties, plants and equipment, net	$	78	$	84

Accrued liabilities	$	11	$	11
Other long-term liabilities	71		75
Total finance lease liabilities	$	82	$	86

Supplemental balance sheet information related to our leases was as follows:


	December 31,
	2024		2023

Weighted average remaining lease term (in years):
Operating leases	9.2		7.9
Finance leases	8.1		8.7

Weighted average discount rate:
Operating leases	5.6	%	5.0	%
Finance leases	6.1	%	5.8	%

The components of lease expense were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease expense	$	131	$	121	$	117
Finance lease expense:
Amortization of right-of-use assets	12		13		13
Interest on lease liabilities	5		3		3
Variable lease cost	13		13		4
Total lease expense	$	161	$	150	$	137

Supplemental cash flow information related to leases was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	130	$	128	$	126
Operating cash flows from finance leases	$	5	$	3	$	3
Financing cash flows from finance leases	$	11	$	12	$	12

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	126	$	103	$	61
Finance leases	$	8	$	38	$	6

As of December 31, 2024, minimum future lease payments of our operating and finance lease obligations were as follows:


	Operating		Finance

	(In millions)
2025	$	90	$	16
2026	75		14
2027	53		13
2028	38		13
2029	30		11
Thereafter	211		36
Future minimum lease payments	497		103
Less: imputed interest	(119)		(21)
Total lease obligations	378		82
Less: current obligations	(77)		(11)
Long-term lease obligations	$	301	$	71

As of December 31, 2024, we have entered into certain leases that have not yet commenced. Such leases include a six-year lease for tank storage in Dordrecht, Netherlands, with estimated future undiscounted lease payments of $12.8 million, expected to commence in the first quarter of 2025.

Lessor

Our consolidated statements of income reflect lease revenue recognized by our midstream operations for contracts with third parties in which we are the lessor.

Substantially all of the assets supporting contracts meeting the definition of a lease have long useful lives, and we believe these assets will continue to have value when the current agreements expire due to our risk management strategy for protecting the residual fair value of the underlying assets by performing ongoing maintenance during the lease term.

Lease income recognized was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease revenues	$	17	$	17	$	14

Sales-type lease interest income	$	2	$	2	$	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	2	$	1	$	2

For our third-party sales-type leases, we included customer obligations related to minimum volume requirements in guaranteed minimum lease payments. Portions of our minimum guaranteed pipeline tariffs for assets subject to sales-type lease accounting are recorded as interest income with the remaining amounts recorded as a reduction in net investment in leases. We recognized any billings for throughput volumes in excess of minimum volume requirements as variable lease payments, and these variable lease payments were recorded in lease revenues.

Annual minimum undiscounted lease payments in which we are a lessor to third-party contracts as of December 31, 2024 were as follows:


	Operating		Sales-Type

	(In millions)
2025	$	3	$	2
2026	—		2
2027	—		2
2028	—		2
2029	—		2
Thereafter	—		12
Total lease payment receipts	$	3	22
Less: imputed interest			(5)
Lease receivables			$	17

Net investment in sales-type leases, which is recorded in Intangibles and other on our consolidated balance sheets, was composed of the following:


	December 31,
	2024		2023

	(In millions)
Lease receivables	$	17	$	19
Unguaranteed residual assets	16		15
Net investment in leases	$	33	$	34

Cushing Connect Joint Venture

12 Months Ended

Dec. 31, 2024

Cushing Connect Joint Venture

We, through our wholly owned subsidiary HEP Cushing LLC, own a 50/50 joint venture interest in Cushing Connect Pipelines & Terminal LLC (“Cushing Connect”) with Plains Marketing, L.P., a wholly owned subsidiary of Plains All American Pipeline, L.P. (“Plains”). Cushing Connect consists of (i) a 160,000 barrel per day common carrier crude oil pipeline (the “Cushing Connect Pipeline”) that connects the Cushing, Oklahoma crude oil hub to our Tulsa refineries and (ii) the ownership and operation of 1.5 million barrels of crude oil storage in Cushing, Oklahoma (the “Cushing Connect Terminal”).

Cushing Connect entered into a contract with an affiliate of HEP, now a subsidiary of HF Sinclair, to manage the operation of the Cushing Connect Pipeline and with an affiliate of Plains to manage the operation of the Cushing Connect Terminal. The total investment in Cushing Connect was generally shared proportionately among the partners.

Cushing Connect and its two subsidiaries, Cushing Connect Pipeline and Cushing Connect Terminal (the “Cushing Connect Entities”) are VIEs as defined under GAAP. The Cushing Connect Entities are VIEs because they were deemed to not have sufficient equity at risk to finance their activities without additional financial support. We are the primary beneficiary of two of these entities as HEP constructed and operates the Cushing Connect Pipeline, and we have the ability to direct the activities that most significantly impact the financial performance of Cushing Connect and the Cushing Connect Pipeline. Therefore, we consolidate Cushing Connect and the related Cushing Connect Pipeline subsidiary. We are not the primary beneficiary of the Cushing Connect Terminal, which we account for using the equity method of accounting. Our maximum exposure to loss as a result of our involvement with Cushing Connect Terminal is not expected to be material due to the long-term terminalling agreements in place to support operations.

With the exception of the assets of HEP Cushing LLC, creditors of the Cushing Connect Entities have no recourse to our assets. Any recourse to HEP Cushing would be limited to the extent of HEP Cushing’s assets, which other than its investment in Cushing Connect, are not significant. Furthermore, our creditors have no recourse to the assets of the Cushing Connect Entities. The most significant assets of Cushing Connect and the Cushing Connect Pipeline that are available to settle only their obligations, along with their most significant liabilities for which their creditors do not have recourse to our general credit, were:


	December 31,
	2024		2023

	(In millions)
Cash and cash equivalents	$	5	$	2
Properties, plants and equipment, at cost	$	103	$	103
Accumulated depreciation	$	(12)	$	(8)
Intangibles and other	$	30	$	32

Revenues

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

Revenues

Substantially all revenue-generating activities relate to sales of refined product, lubricants and specialty products and excess crude oil inventories that are sold at market prices (variable consideration) under contracts with customers. Additionally, we have revenues attributable to logistics services provided under petroleum product and crude oil pipeline transportation, processing, storage and terminalling agreements with third parties.

Disaggregated revenues were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Revenues by type: (1)
Refined product revenues:
Transportation fuels (2)	$	22,235	$	24,582	$	30,251
Lubricants and specialty products (3)	2,429		2,521		2,826
Asphalt, fuel oil and other products (4)	1,932		2,167		2,148
Total refined product revenues	26,596		29,270		35,225
Excess crude oil revenues (5)	1,570		2,147		2,342
Transportation and logistic services	107		118		109
Other revenues (6)	307		429		529
Total sales and other revenues	$	28,580	$	31,964	$	38,205


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Refined product revenues by market: (1)
United States:
Mid-Continent	$	9,710	$	10,756	$	14,097
Southwest	4,213		4,056		5,104
Rocky Mountains	5,781		6,916		7,520
Northwest	4,746		5,296		6,058
Northeast	836		959		1,038
Canada	1,047		1,022		1,064
Europe, Asia and Latin America	263		265		344
Total refined product revenues	$	26,596	$	29,270	$	35,225

(1)Prior period amounts have been reclassified to conform with the current period presentation, where applicable.

(2)Transportation fuels revenues are attributable to our: (i) Refining segment wholesale gasoline, diesel and jet fuel, (ii) Marketing segment branded gasoline and diesel, and (iii) Renewables segment renewable diesel fuel.

(3)Lubricant and specialty products consist of base oil, waxes, finished lubricants and other specialty fluids.

(4)Asphalt, fuel oil and other products revenue are attributable to the Refining and Lubricants & Specialties segments.

(5)Excess crude oil revenues represent sales of purchased crude oil inventory that at times exceeds the supply needs of our refineries.

(6)Other revenues are principally attributable to our Refining segment.

As of December 31, 2024, we have long-term contracts with customers that specify minimum volumes of gasoline, diesel, and lubricants and specialty products to be sold ratably at market prices through 2034. Future prices are subject to market fluctuations and therefore, we have elected the exemption to exclude variable consideration under these contracts under ASC 606-10-50-14A. Aggregate minimum volumes expected to be sold (future performance obligations) under our long-term product sales contracts with customers are as follows, which include branded sales volumes assumed upon our acquisition of certain entities in the Sinclair Transactions:


Contractual Minimum		2025	2026	2027	Thereafter	Total

	(In millions)
Refined product sales volumes (barrels)		29	21	16	34	100

Additionally, we have long-term contracts with third-party customers that specify minimum volumes of product to be transported through our pipelines and terminals that result in fixed-minimum annual revenues through 2033. Annual minimum revenues attributable to our third-party contracts as of December 31, 2024 are presented below:


Contractual Minimum		2025		2026		2027		Thereafter		Total

	(In millions)
Midstream operations revenues		$	11	$	8	$	8	$	36	$	63

For the years ended December 31, 2024, 2023 and 2022, we had one customer, Shell, together with certain of its affiliates, that accounted for 10% or more of our total annual revenues at approximately 11%, 12% and 15%, respectively, which were primarily generated through our Refining segment operations.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Other Income and Expenses [Abstract]

Other Income, Net

12 Months Ended

Dec. 31, 2024

Other Income, Net

Other income, net consists of the following:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Gain on business interruption insurance settlement	$	—	$	—	$	15
Gain on early extinguishment of debt	—		—		1
Gain (loss) on foreign currency transactions	—		3		(2)
Gain on sale of assets and other	15		27		14
Other income, net	$	15	$	30	$	28

Fair Value Measurements

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements

Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability, including assumptions about risk). GAAP categorizes inputs used in fair value measurements into three broad levels as follows:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data.

Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs.

The carrying amounts of derivative instruments and environmental credit obligations at December 31, 2024 and 2023 were as follows:


	Carrying Amount		Fair Value by Input Level
			Level 1		Level 2		Level 3

	(In millions)
December 31, 2024
Assets:


Commodity forward contracts	$	1	$	—	$	1	$	—

Foreign currency forward contracts	18		—		18		—
Total assets	$	19	$	—	$	19	$	—

Liabilities:
NYMEX futures contracts	$	1	$	1	$	—	$	—


Commodity forward contracts	1		—		1		—

Environmental credit obligations	10		—		10		—
Total liabilities	$	12	$	1	$	11	$	—


	Carrying Amount		Fair Value by Input Level
			Level 1		Level 2		Level 3

	(In millions)
December 31, 2023
Assets:
NYMEX futures contracts	$	1	$	1	$	—	$	—

Commodity forward contracts	3		—		3		—


Total assets	$	4	$	1	$	3	$	—

Liabilities:

Commodity price swaps	$	8	$	—	$	8	$	—

Commodity forward contracts	2		—		2		—
Foreign currency forward contracts	8		—		8		—

Total liabilities	$	18	$	—	$	18	$	—

Level 1 Fair Value Measurements

Our New York Mercantile Exchange (“NYMEX”) futures contracts are exchange traded and are measured and recorded at fair value using quoted market prices, a Level 1 input.

Level 2 Fair Value Measurements

Derivative instruments consisting of foreign currency forward contracts, commodity price swaps and forward sales and purchase contracts are measured and recorded at fair value using Level 2 inputs. The fair value of the commodity price swap contracts is based on the net present value of expected future cash flows related to both variable and fixed rate legs of the respective swap agreements. The measurements are computed using market-based observable input and quoted forward commodity prices with respect to our commodity price swaps. The fair value of the forward sales and purchase contracts is computed using quoted forward commodity prices. The fair value of foreign currency forward contracts is based on values provided by a third party, which were derived using market quotes for similar type instruments, a Level 2 input. Environmental credit obligations are valued based on quoted prices from an independent pricing service.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Share-Based Payment Arrangement [Abstract]

Earnings Per Share

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Earnings Per Share

Basic earnings per share is calculated as Net income attributable to HF Sinclair stockholders, adjusted for participating securities’ share in earnings divided by the average number of shares of common stock outstanding. Diluted earnings per share includes the incremental shares resulting from certain share-based awards.

The following is a reconciliation of the denominators of the basic and diluted per share computations for net income attributable to HF Sinclair stockholders:


	Years Ended December 31,
	2024		2023		2022

	(In millions, except share and per share data)
Net income attributable to HF Sinclair stockholders	$	177	$	1,590	$	2,923
Less: participating securities’ share in earnings (1)	(2)		(14)		(30)
Net income attributable to common shares	$	175	$	1,576	$	2,893

Average number of common shares outstanding (in thousands):
Basic	192,073		190,035		202,566

Diluted	192,073		190,035		202,566
Basic earnings per share	$	0.91	$	8.29	$	14.28
Diluted earnings per share	$	0.91	$	8.29	$	14.28

(1)Unvested restricted stock unit awards and unvested performance share units that settle in HF Sinclair common stock represent participating securities because they participate in nonforfeitable dividends or distributions with the common stockholders of HF Sinclair. Participating earnings represent the distributed and undistributed earnings of HF Sinclair attributable to the participating securities. Unvested restricted stock unit awards and performance share units do not participate in undistributed net losses as they are not contractually obligated to do so.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2024

Stock-Based Compensation

We have a principal share-based compensation plan, the HF Sinclair Corporation Amended and Restated 2020 Long Term Incentive Plan (the “2020 Plan”). The 2020 Plan provides for the grant of unrestricted and restricted stock, restricted stock units, other stock-based awards, stock options, performance awards, substitute awards, cash awards and stock appreciation rights. Subject to adjustment for certain events, an aggregate of 6,368,930 of these awards may be issued pursuant to awards granted under the 2020 Plan. We also have a stock compensation deferral plan that allows non-employee directors to defer settlement of vested stock granted under our share-based compensation plan. Our accounting policy for the recognition of compensation expense for awards with pro-rata vesting is to expense the costs ratably over the vesting periods. Share-based awards paid in cash upon vesting are accounted for as liability awards and recorded at fair value at the end of each reporting period with a mark-to-mark adjustment recognized in earnings.

The stock-based compensation expense and associated tax benefit were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Compensation expense:
Restricted stock units	$	18	$	30	$	27
Performance stock units	4		12		9
Total compensation expense	$	22	$	42	$	36

Tax benefit recognized on compensation expense	$	5	$	10	$	9

Restricted Stock Units

Under the 2020 Plan, we grant certain officers and other key employees restricted stock unit awards, which are payable in stock or cash and generally vest over a period of one to three years. Restricted stock unit award recipients have the right to receive dividends, however, restricted stock units do not have any other rights of absolute ownership. Upon vesting, restrictions on the restricted stock units lapse at which time they convert to common shares or cash. In addition, we grant non-employee directors restricted stock unit awards, which typically vest over a period of one year and are payable in stock. The fair value of each restricted stock unit award is measured based on the grant date market price of our common shares and is amortized over the respective vesting period. We account for forfeitures on an estimated basis.

A summary of restricted stock units activity during the year ended December 31, 2024 is presented below:


Restricted Stock Units	Grants	Weighted Average Grant Date Fair Value

Outstanding at January 1, 2024	1,102,755	$	50.71
Granted	585,455	$	42.36
Vested	(486,126)	$	33.47
Forfeited	(250,394)	$	51.27

Outstanding at December 31, 2024	951,690	$	54.23

As of December 31, 2024, there was $29 million of total unrecognized compensation cost related to non-vested restricted stock unit grants. That cost is expected to be recognized over a weighted-average period of 1.6 years.

The following table reflects activity related to our restricted stock units:


	Years Ended December 31,
Restricted Stock Unit Activity	2024		2023		2022

Grant date fair value of vested units (in millions)	$	16	$	21	$	26
Weighted average grant date fair value per granted unit	$	42.36	$	52.59	$	59.41
Cash paid for settlement of awards on vesting date (in millions)	$	1	$	4	$	6
Restricted stock units settled in cash	24,065		71,589		96,005

Performance Share Units

Under the 2020 Plan, we grant certain officers and other key employees performance share units, which are payable in stock or cash upon meeting certain criteria over the service period, and generally vest at the end of a three year period. Under the terms of our performance share unit grants, awards are subject to “financial performance” and “market performance” criteria. Financial performance is based on our financial performance compared to a peer group of independent refining companies, while market performance is based on the relative standing of total stockholder return achieved by HF Sinclair compared to peer group companies. The number of shares ultimately issued or cash paid under these awards can range from zero to 200% of target award amounts. Holders of performance share units have the right to receive dividend equivalents and other distributions with respect to such performance share units based on the target level of payout.

A summary of performance share units activity during the year ended December 31, 2024 is presented below:


Performance Share Units	Grants	Weighted Average Grant Date Fair Value

Outstanding at January 1, 2024	485,531	$	61.66
Granted	309,397	$	49.90
Vested	(75,886)	$	38.70
Forfeited	(96,615)	$	55.30

Outstanding at December 31, 2024	622,427	$	59.60

For the year ended December 31, 2024, we issued 73,162 shares of common stock, representing a payout at 100% on vested performance share units. As of December 31, 2024, there was $21 million of total unrecognized compensation cost related to non-vested performance share units. That cost is expected to be recognized over a weighted-average period of 2.3 years.

The following table reflects activity related to our performance share units:


	Years Ended December 31,
Performance Share Units Activity	2024		2023		2022

Grant date fair value of vested units (in millions)	$	3	$	7	$	6
Weighted average grant date fair value per granted unit	$	49.90	$	67.73	$	72.04
Cash paid for settlement of awards on vesting date (in millions)	$	—	$	1	$	1
Performance stock units settled in cash	2,724		23,587		12,108

Inventories

12 Months Ended

Dec. 31, 2024

Inventory Disclosure [Abstract]

Inventories

Inventories consist of the following components:


	December 31,
	2024		2023

	(In millions)
Crude oil	$	799	$	858
Other raw materials and unfinished products (1)	656		683
Finished products (2)	1,329		1,437
Lower of cost or market reserve	(289)		(332)
Crude oil and refined products	2,495		2,646

Process chemicals (3)	43		51
Repairs and maintenance supplies and other (4)	260		225
Materials, supplies and other	303		276
Total inventories	$	2,798	$	2,922

(1)Other raw materials and unfinished products include feedstocks and blendstocks, other than crude.

(2)Finished products include gasolines, jet fuels, diesels, renewable diesels, lubricants, asphalts, LPG’s and residual fuels.

(3)Process chemicals include additives and other chemicals.

(4)Includes environmental credits.

Our Refining and Renewables segment inventories are valued at the lower of LIFO cost or market based on market conditions at that time. The following table is a summary of the lower of cost or market reserve activity:


Lower of Cost or Market Reserve Activity Summary:	Refining		Renewables		Total

	(In millions)
Balance at December 31, 2021	$	—	$	9	$	9

Lower of cost or market inventory valuation adjustments	—		52		52
Balance at December 31, 2022 (1)	$	—	$	61	$	61


Lower of cost or market inventory valuation adjustments	221		50		271
Balance at December 31, 2023	$	221	$	111	$	332


Lower of cost or market inventory valuation adjustments	(32)		(11)		(43)
Balance at December 31, 2024	$	189	$	100	$	289

(1)The excess replacement cost over the LIFO value of our Refining segment inventories was $39 million at December 31, 2022.

Properties, Plants and Equipment

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Properties, Plants and Equipment

The components of properties, plants and equipment are as follows:


	December 31,
	2024		2023

	(In millions)
Land, buildings and improvements	$	790	$	766
Refining facilities	6,793		6,594
Pipelines and terminals	2,356		2,301
Transportation vehicles	42		38
Other fixed assets	640		544
Construction in progress	310		291
Properties, plants and equipment, at cost	10,931		10,534
Less: accumulated depreciation	(4,373)		(3,907)
Properties, plants and equipment, net	$	6,558	$	6,627

We capitalized interest attributable to construction projects of $4 million, $4 million and $6 million for the years ended December 31, 2024, 2023 and 2022, respectively.

Depreciation expense was $509 million, $474 million and $442 million for the years ended December 31, 2024, 2023 and 2022, respectively.

Goodwill, Intangibles and Long-lived Assets

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill, Intangibles and Long-lived Assets

Goodwill

As of December 31, 2024, our goodwill balance was $3.0 billion. The carrying amount of our goodwill may fluctuate from period to period due to the effects of foreign currency translation adjustments on goodwill assigned to our Lubricants & Specialties segment.

The following is a summary of our goodwill balance by segment:


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Total

	(In millions)
Balance at December 31, 2022	$	1,977	$	159	$	164	$	246	$	432	$	2,978
Goodwill disposal and other changes	—		—		—		(1)		—		(1)
Foreign currency translation adjustment	—		—		—		1		—		1
Balance at December 31, 2023	$	1,977	$	159	$	164	$	246	$	432	$	2,978

Foreign currency translation adjustment	—		—		—		(1)		—		(1)
Balance at December 31, 2024	$	1,977	$	159	$	164	$	245	$	432	$	2,977

The following consists of goodwill gross amounts and accumulated impairment charges as of December 31, 2024:


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Total

Balance at December 31, 2024	(In millions)
Goodwill	$	2,286	$	159	$	164	$	480	$	432	$	3,521
Accumulated impairment losses	(309)		—		—		(235)		—		(544)
Total Goodwill	$	1,977	$	159	$	164	$	245	$	432	$	2,977

We performed our annual goodwill impairment testing quantitatively as of July 1, 2024 and determined there was no impairment of goodwill attributable to our reporting units. Furthermore, there was no impairment of goodwill during the years ended December 31, 2024 and 2023.

Intangibles

The carrying amounts of our intangible assets presented in Intangibles and other on our consolidated balance sheets are as follows:


		December 31
	Useful Life	2024		2023

		(In millions)
Customer relationships	4 - 20 years	$	345	$	348
Transportation agreements	30 years	60		60
Trademarks, patents and other	6 - 20 years	257		264
		662		672
Less: accumulated amortization		(311)		(261)
Total intangibles, net		$	351	$	411

Amortization expense was $55 million, $55 million and $51 million for the years ended December 31, 2024, 2023 and 2022, respectively. Estimated future amortization expense related to the intangible assets at December 31, 2024 is as follows:


Estimated Future Amortization Expense for Year Ended December 31:	(In millions)

2025	$	55
2026	47
2027	41
2028	34
2029	34
Thereafter	140
Total	$	351

Long-lived Assets

Long-lived assets, defined as properties, plants, and equipment, net, equity method investments, turnaround and catalyst costs and net investment in leases by geographic location are as follows:


	December 31,
	2024		2023

	(In millions)
United States	$	7,301	$	7,173
Canada	319		355
Europe and Asia	157		162
Total long-lived assets	$	7,777	$	7,690

During the year ended December 31, 2024, we incurred long-lived asset impairment charges totaling $17 million, primarily related to certain logistic assets in our Midstream segment and other assets in our Refining segment.

Accrued Liabilities and Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Accrued Liabilities and Other Long-Term Liabilities

Accrued liabilities consist of the following:


	December 31,
	2024		2023

	(In millions)
Accrued interest expense	$	38	$	38
Accrued taxes other than income	28		29
Derivatives	2		18
Environmental liabilities	27		34
Precious metal financing	32		37
ROU financing lease liabilities	11		11

Wage and other employee-related liabilities	85		85
Environmental credit obligations	17		6
Other	137		195
Total accrued liabilities	$	377	$	453

Other long-term liabilities consist of the following:


	December 31,
	2024		2023

	(In millions)
Environmental liabilities	$	163	$	161
ROU financing lease liabilities	71		75
Asset retirement obligation	66		65
Other	141		118
Total other long-term liabilities	$	441	$	419

Environmental

12 Months Ended

Dec. 31, 2024

Environmental Expense and Liabilities [Abstract]

Environmental

These accruals include remediation and monitoring costs expected to be incurred over an extended period of time. Estimated liabilities could increase in the future when the results of ongoing investigations become known, are considered probable and can be reasonably estimated.

The table below presents the expenses incurred for environmental remediation obligations:


	Years Ended December 31,
Environmental Remediation	2024		2023		2022

	(in millions)
Environmental remediation expense	$	14	$	27	$	13

The table below presents the accrued environmental liabilities reflected on the consolidated balance sheets:


		December 31,
Environmental Remediation	Balance Sheet Classification	2024		2023		2022

		(in millions)
Current portion	Accrued Liabilities	$	27	$	34	$	22
Long-term portion	Other long-term liabilities	163		161		170
Total accrued environmental liability		$	190	$	195	$	192

The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies.

Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef
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Debt

12 Months Ended

Dec. 31, 2024

Debt Disclosure [Abstract]

Debt

Credit Agreements

We have a $1.65 billion senior unsecured revolving credit facility maturing in April 2026 (the “HF Sinclair Credit Agreement”). The HF Sinclair Credit Agreement may be used for revolving credit loans and letters of credit from time to time and is available to fund general corporate purposes. At December 31, 2024, we were in compliance with all covenants, had no outstanding borrowings and had outstanding letters of credit totaling a nominal amount under the HF Sinclair Credit Agreement.

Additionally, our wholly owned subsidiary, HEP, has a $1.2 billion senior secured revolving credit facility maturing in July 2025 (the “HEP Credit Agreement” and, together with the HF Sinclair Credit Agreement, the “Credit Agreements”). The HEP Credit Agreement is available to fund capital expenditures, investments, acquisitions, distribution payments, working capital and for general corporate purposes. It is also available to fund letters of credit up to a $50 million sub-limit and has an accordion feature that allows us to increase the commitments under the HEP Credit Agreement up to a maximum amount of $1.7 billion. At December 31, 2024, we were in compliance with all of its covenants, had outstanding borrowings of $350 million and no outstanding letters of credit under the HEP Credit Agreement.

Indebtedness under the Credit Agreements bears interest, at our option, for borrowings in U.S. dollars at either (a) a base rate equal to the sum of (1) the highest of (i) the prime rate (as publicly announced from time to time by the applicable administrative agent), (ii) the Federal Funds Effective Rate (as defined in the HF Sinclair Credit Agreement and as defined as the “Federal Funds Rate” in the HEP Credit Agreement) plus 0.5%, and (iii) Spread Adjusted Term SOFR (as defined in the HF Sinclair Credit Agreement and as defined as “Adjusted Term SOFR” in the HEP Credit Agreement) for a one-month interest period plus 1%, plus (2) an applicable margin for base rate loans ranging from 0.25% to 1.125%, or (b) the sum of (1) Spread Adjusted Term SOFR (as defined in the HF Sinclair Credit Agreement and as defined as “Adjusted Term SOFR” in the HEP Credit Agreement) for the applicable interest period, plus (2) an applicable margin for term SOFR loans ranging from 1.25% to 2.125%. The HF Sinclair Credit Agreement allows for borrowings in Sterling and Euros with similar interest rates. In each case and each Credit Agreement, the applicable margin is based on HF Sinclair’s debt rating assigned by Standard & Poor’s Rating Services and Moody’s Investors Service, Inc. The weighted average interest rate in effect under the HEP Credit Agreement on our borrowings was 6.17% and 7.08% as of December 31, 2024 and December 31, 2023, respectively.

HF Sinclair Senior Notes Exchange

On December 4, 2023, we completed our offers to exchange any and all outstanding HEP 5.000% senior notes maturing February 2028 (the “HEP 5.000% Senior Notes”) and HEP 6.375% senior notes maturing April 2027 (the “HEP 6.375% Senior Notes” and, together with the HEP 5.000% Senior Notes, the “HEP Senior Notes”) for HF Sinclair 5.000% senior notes maturing February 2028 (the “HF Sinclair 5.000% Senior Notes”) and HF Sinclair 6.375% senior notes maturing April 2027 (the “HF Sinclair 6.375% Senior Notes” and, together with the HF Sinclair 5.000% Senior Notes, the “Restricted HF Sinclair Senior Notes”) to be issued by HF Sinclair with registration rights and cash. In connection with the exchange offers, we amended the indenture governing the HEP Senior Notes to eliminate (i) substantially all of the restrictive covenants, (ii) certain of the events which may lead to an “Event of Default,” (iii) the SEC reporting covenant and (iv) the requirement of HEP to offer to purchase the HEP Senior Notes upon a change of control. The Restricted HF Sinclair Senior Notes were issued in exchange for the HEP Senior Notes pursuant to a private exchange offer exempt from registration under the Securities Act of 1933, as amended (the “Securities Act”). This exchange was part of a broader corporate strategy, including the HEP Merger Transaction.

On May 10, 2024, HF Sinclair filed a registration statement, as amended, which was declared effective on August 5, 2024, to exchange the Restricted HF Sinclair Senior Notes for an equal principal amount of each respective series of the Restricted HF Sinclair Senior Notes (such notes offered in exchange, the “Registered HF Sinclair Senior Notes”). The Registered HF Sinclair Senior Notes are substantially identical to the Restricted HF Sinclair Senior Notes in all material respects except the Registered HF Sinclair Senior Notes are registered under the Securities Act and are not subject to restrictions on transfer or to any increase in annual interest rate for failure to comply with the Registration Rights Agreement, dated December 4, 2023, and do not have the registration rights applicable to the Restricted HF Sinclair Senior Notes. On September 5, 2024, HF Sinclair completed its offers to exchange the Restricted HF Sinclair Senior Notes for the Registered HF Sinclair Senior Notes.

The Registered HF Sinclair Senior Notes are unsecured and unsubordinated obligations of ours and rank equally with all our other existing and future unsecured and unsubordinated indebtedness. Each series of the Registered HF Sinclair Senior Notes has the same interest rate, interest payment dates, maturity date and redemption terms as the corresponding series of Restricted HF Sinclair Senior Notes.

Senior Notes

Our unsecured senior notes and unsubordinated obligations (as set forth in the table below under “HF Sinclair Financing Arrangements”) rank equally with all future unsecured and unsubordinated indebtedness.

We may, from time to time, seek to retire some or all of our outstanding debt agreements through cash purchases, and/or exchanges, open market purchases, privately negotiated transactions, tender offers or otherwise. Such transactions, if any, may be material and will depend on prevailing market conditions, our liquidity requirements and other factors.

HF Sinclair Financing Arrangements

Certain of our wholly owned subsidiaries entered into financing arrangements whereby such subsidiaries sold a portion of their precious metals catalyst to a financial institution in exchange for cash and then financed the use of the precious metals catalyst for a term not to exceed one year. The volume of the precious metals catalyst and the interest rate are fixed over the term of each agreement, and the payments are recorded as Interest expense. Upon maturity of the financing arrangement, we must either satisfy the obligation at fair market value or refinance to extend the maturity. These financing arrangements are recorded at a Level 2 fair value totaling $31 million and $37 million at December 31, 2024 and 2023, respectively, and are included in Accrued liabilities on our consolidated balance sheets. See Note 6 for additional information on Level 2 inputs.

We may, from time to time, issue letters of credit pursuant to uncommitted letters of credit facilities with its lenders. At December 31, 2024, there were no letters of credit outstanding under such credit facilities.

The principal and carrying amounts of Long-term debt are as follows:


		Carrying Amount (1)
	Maturity Date	December 31, 2024		December 31, 2023

		(In millions)
HollyFrontier Corporation Senior Notes:
5.875% Senior Notes	April 2026	$	203	$	203
4.500% Senior Notes	October 2030	75		75
		278		278
HF Sinclair Senior Notes:
5.875% Senior Notes	April 2026	797		797
6.375% Senior Notes	April 2027	400		400
5.000% Senior Notes	February 2028	499		499
4.500% Senior Notes	October 2030	325		325
		2,021		2,021
HEP Senior Notes:
6.375% Senior Notes	April 2027	—		—
5.000% Senior Notes	February 2028	1		1
		1		1

Total Senior Notes		2,300		2,300

HEP Credit Agreement	July 2025	350		456
HF Sinclair Credit Agreement	April 2026	—		—
Total Credit Agreements		350		456

Less: current debt (2)		(350)		—
Unamortized discount and debt issuance costs		(12)		(17)
Total long-term debt, net		$	2,288	$	2,739

(1)As of December 31, 2024 and 2023, the carrying amounts of our Senior Notes equaled the principal amounts.

(2)The HEP Credit Agreement matures in July 2025 and is classified as Current debt on our consolidated balance sheets as of December 31, 2024.

The fair values of the senior notes are as follows:


	December 31,
	2024		2023

	(In millions)
HollyFrontier Corporation, HF Sinclair and HEP Senior Notes	$	2,284	$	2,272

These fair values are based on a Level 2 input. See Note 6 for additional information on Level 2 inputs.

Principal maturities of outstanding debt as of December 31, 2024 are as follows:


Years Ending December 31:	(In millions)

2025	$	350
2026	1,000
2027	400
2028	500
2029	—
Thereafter	400
Total	$	2,650

2025 Senior Notes Offering, Tender Offer and Redemption

On January 23, 2025, HF Sinclair issued an aggregate principal amount of $1.4 billion of senior notes consisting of $650 million aggregate principal amount of 5.750% Senior Notes due 2031 (the “HF Sinclair 5.750% Senior Notes”) and $750 million aggregate principal amount of 6.250% Senior Notes due 2035 (the “HF Sinclair 6.250% Senior Notes,” together with the “HF Sinclair 5.750% Senior Notes”, the “New HFS Notes”) for net proceeds of approximately $1.38 billion, after deducting the underwriters’ discount and commissions and estimated offering expenses. The New HFS Notes are unsecured and unsubordinated obligations of ours and rank equally with all our other existing and future unsecured and unsubordinated indebtedness.

We used the net proceeds from the notes offering to repay $350 million in outstanding borrowings under the HEP Credit Agreement, to fund the concurrent Tender Offer (as defined below) and to fund the redemption of HollyFrontier’s 5.875% Senior Notes due 2026.

On January 28, 2025, we completed a cash tender offer for $646 million in aggregate principal amount (the “Tender Offer”) as follows:


Maturity Date	Issuer	Aggregate Principal Amount Accepted		Purchase Price		Accrued Interest Paid at Closing

April 2027	HF Sinclair	$	150	$	153	$	3
April 2026	HF Sinclair	$	448	$	452	$	9
April 2026	HollyFrontier	$	48	$	49	$	1
Total		$	646	$	654	$	13

On February 18, 2025, we redeemed the remaining aggregate principal amount of HollyFrontier’s 5.875% Senior Notes due 2026 at a redemption cost of $156 million. The redemptions were funded with the net proceeds of the offering of New HFS Notes. We recognized an early extinguishment loss as a result of the Tender Offer and February 16, 2025 redemptions.

Additionally, we announced our intent to redeem $195 million aggregate principal amount of HF Sinclair 5.875% Senior Notes due 2026 which is expected to close on February 21, 2025. The final redemption cost will be determined at closing and will be funded with the net proceeds of the offering of New HFS Notes.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities

12 Months Ended

Dec. 31, 2024

Derivative Instruments and Hedging Activities

Commodity Price Risk Management

Our primary market risk is commodity price risk. We are exposed to market risks related to the volatility in the price of crude oil and refined products, as well as volatility in the price of natural gas used in our refining operations. We periodically enter into derivative contracts in the form of commodity price swaps, collar contracts, forward contracts and futures contracts to mitigate price exposure with respect to our inventory positions, natural gas purchases, sales prices of refined products and crude oil costs.

Foreign Currency Risk Management

We are exposed to market risk related to the volatility in foreign currency exchange rates. We periodically enter into derivative contracts in the form of foreign exchange forward contracts to mitigate the exposure associated with fluctuations on intercompany notes with our foreign subsidiaries that are not denominated in the U.S. dollar.

Accounting Hedges

We periodically have swap contracts to lock in basis spread differentials on forecasted purchases of crude oil and forward sales contracts that lock in the prices of future sales of crude oil and refined product. These contracts have been designated as accounting hedges and are measured at fair value with offsetting adjustments (gains/losses) recorded directly to other comprehensive income (“OCI”). These fair value adjustments are later reclassified to earnings as the hedging instruments mature.

We did not have any effective cash flow hedges in place as of December 31, 2024 and 2023.

The following table presents the realized loss reclassified from accumulated other comprehensive income into earnings due to fair value adjustments and maturities of hedging instruments under hedge accounting:


	Statement of Income Classification	Years Ended December 31,
		2024		2023		2022

		(In millions)
Derivatives designated as cash flow hedging instruments:
Commodity contracts	Sales and other revenues	$	(5)	$	(3)	$	(5)

Economic Hedges

We periodically have commodity contracts including NYMEX futures contracts to lock in prices on forecasted purchases and sales of inventory and basis swap contracts to mitigate exposure to natural gas price volatility and forward purchase and sell contracts of refined products, as well as periodically have contracts to lock in basis spread differentials on forecasted purchases of crude oil and collar contracts to mitigate exposure to natural gas price volatility, that serve as economic hedges (derivatives used for risk management, but not designated as accounting hedges). We also have forward currency contracts to fix the rate of foreign currency. In addition, our catalyst financing arrangements discussed in Note 15 could require repayment under certain conditions based on the future pricing of platinum, which is an embedded derivative. These contracts are measured at fair value with offsetting adjustments (gains/losses) recorded directly to earnings.

The following table presents the pre-tax effect on earnings due to maturities and fair value adjustments of our economic hedges:


	Statement of Income Classification	Years Ended December 31,
		2024		2023		2022

		(In millions)
Derivatives not designated as hedging instruments:
Commodity contracts	Cost of materials and other	$	(8)	$	10	$	(17)
	Operating expenses	(4)		(21)		(14)
	Interest expense	3		2		(5)
Foreign currency contracts	Gain (loss) on foreign currency transactions	33		(7)		28
	Total	$	24	$	(16)	$	(8)

As of December 31, 2024, we have the following notional contract volumes related to outstanding derivative instruments (all maturing in 2025):

Total Outstanding Notional

Unit of Measure

Derivatives not designated as hedging instruments:

NYMEX futures (WTI) - short

570,000

Barrels

Forward gasoline and diesel contracts - long

450,000

Barrels

Foreign currency forward contracts

383,222,096

U. S. dollar

Forward commodity contracts (platinum)

34,628

Troy ounces

The following tables presents the fair value and the locations of our outstanding derivative instruments in the consolidated balance sheet. These amounts are presented on a gross basis with offsetting balances that reconcile to a net asset or liability position on our consolidated balance sheets. We present on a net basis to reflect the net settlement of these positions in accordance with provisions of our master netting arrangements.


	Derivatives in Net Asset Position						Derivatives in Net Liability Position
	Gross Assets		Gross Liabilities Offset in Balance Sheet		Net Assets Recognized in Balance Sheet		Gross Liabilities		Gross Assets Offset in Balance Sheet		Net Liabilities Recognized in Balance Sheet

			(In millions)
December 31, 2024
Derivatives not designated as cash flow hedging instruments:
NYMEX futures contracts	$	—	$	—	$	—	$	1	$	—	$	1


Commodity forward contracts	1		—		1		1		—		1
Foreign currency forward contracts	18		—		18		—		—		—
	$	19	$	—	$	19	$	2	$	—	$	2

Total net balance					$	19					$	2

Balance sheet classification:	Prepayments and other				$	19	Accrued liabilities				$	2


	Derivatives in Net Asset Position						Derivatives in Net Liability Position
	Gross Assets		Gross Liabilities Offset in Balance Sheet		Net Assets Recognized in Balance Sheet		Gross Liabilities		Gross Assets Offset in Balance Sheet		Net Liabilities Recognized in Balance Sheet

	(In millions)








December 31, 2023
Derivatives not designated as cash flow hedging instruments:
NYMEX futures contracts	$	1	$	—	$	1	$	—	$	—	$	—
Commodity price swap contracts	—		—		—		8		—		8

Commodity forward contracts	3		—		3		2		—		2
Foreign currency forward contracts	—		—		—		8		—		8
	$	4	$	—	$	4	$	18	$	—	$	18

Total net balance					$	4					$	18

Balance sheet classification:	Prepayments and other				$	4	Accrued liabilities				$	18

Income Taxes

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Income Taxes

The provision for income taxes is comprised of the following:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Current:
Federal	$	26	$	180	$	675
State	12		24		109
Foreign	45		45		58
Deferred:
Federal	(34)		155		39
State	(8)		31		21
Foreign	(7)		7		(7)
Total income tax expense	$	34	$	442	$	895

The statutory federal income tax rate applied to pre-tax book income reconciles to income tax expense as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Tax computed at statutory rate	$	46	$	452	$	827
State income taxes, net of federal tax benefit	(5)		56		123
Less: noncontrolling interest in net income	(2)		(29)		(29)
Effect of change in state rate	8		—		(16)
Less: nontaxable permanent differences	(51)		(49)		—
Foreign rate differential	1		6		7
Uncertain tax positions	20		—		—
Change in valuation allowance	5		—		—
Fines and penalties	8		—		—
Less: tax benefit on equity investment dividends received	(3)		—		—
Less: federal tax credits	—		(5)		(24)
U.S. tax on non-U.S. operations	2		7		13
Other	5		4		(6)
Total income tax expense	$	34	$	442	$	895

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Our deferred income tax assets and liabilities as of December 31, 2024 and 2023 are as follows:


	December 31, 2024
	Assets		Liabilities		Total

	(In millions)
Deferred income taxes:
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation)	$	—	$	(1,174)	$	(1,174)
Lease obligation	114		—		114
Accrued employee benefits	22		—		22
Accrued post-retirement benefits	10		—		10
Accrued environmental costs	41		—		41

Inventory differences	—		(159)		(159)
Deferred turnaround costs	—		(185)		(185)
Net operating loss and tax credit carryforwards	116		—		116
Interest Limitation under 163(j)	19		—		19
Other	—		(14)		(14)
Valuation allowance	(14)		—		(14)
Total	$	308	$	(1,532)	$	(1,224)


	December 31, 2023
	Assets		Liabilities		Total

	(In millions)
Deferred income taxes:
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation)	$	—	$	(1,172)	$	(1,172)
Lease obligation	106		—		106
Accrued employee benefits	20		—		20
Accrued post-retirement benefits	10		—		10
Accrued environmental costs	43		—		43
Hedging instruments	2		—		2
Inventory differences	—		(164)		(164)
Deferred turnaround costs	—		(156)		(156)
Net operating loss and tax credit carryforwards	35		—		35
Other	—		(10)		(10)
Valuation allowance	(11)		—		(11)
Total	$	205	$	(1,502)	$	(1,297)

We have tax benefits attributable to net operating losses of $45 million in the United States that can be carried forward indefinitely, and tax benefits of $10 million in state and local jurisdictions that can generally be carried forward at least 20 years. Additionally, we have tax benefits attributable to net operating losses of $14 million in the Netherlands that can be carried forward indefinitely, tax benefits attributable to net operating losses in China of $4 million that can be carried forward five years, and tax benefits attributable to net operating losses in Luxembourg of $11 million that can be carried forward 17 years and begin expiring in 2036. We have reflected a valuation allowance of $14 million in 2024 and $11 million in 2023 with respect to net operating carryforwards that primarily relate to losses in the Netherlands, China, and Luxembourg.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:


	Years Ended December 31,
	2024		2023		2022

			(In millions)
Balance at January 1	$	1	$	1	$	55

Additions for tax positions related to prior years	23		—		—
Reductions for tax positions of prior years	—		—		(54)


Balance at December 31	$	24	$	1	$	1

At December 31, 2024, 2023 and 2022, there were $24 million, $1 million, and $1 million, respectively, of unrecognized tax benefits that, if recognized, would affect our effective tax rate. Unrecognized tax benefits are adjusted in the period in which new information about a tax position becomes available or the final outcome differs from the amount recorded.

We are subject to U.S. and Canadian federal income tax, Oklahoma, Missouri, Oregon, Kansas, New Mexico, Iowa, Arizona, Utah, Colorado and Nebraska income tax and to income tax of multiple other state and local jurisdictions. The Company is currently under audit with the Internal Revenue Service for the tax years 2020 and 2021, and under audit with the Canada Revenue Agency for the tax years 2018, 2019, and 2020. For the year ended December 31, 2024, we have recorded $5 million of penalties and interest as an element of tax expense.

The entire disclosure for income tax.

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Stockholders' Equity

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Stockholders' Equity

Stockholders’ Equity

On August 15, 2023, our Board of Directors approved a $1.0 billion share repurchase program (the “August 2023 Share Repurchase Program”), which replaced all existing share repurchase programs, including the $5 million remaining authorization under our preexisting share repurchase program dating from September 2022. The August 2023 Share Repurchase Program authorized us to repurchase common stock in the open market or through privately negotiated transactions. Privately negotiated repurchases from REH were also authorized under the August 2023 Share Repurchase Program, subject to REH’s interest in selling its shares and other limitations.

On May 7, 2024, our Board of Directors approved a new $1.0 billion share repurchase program (the “May 2024 Share Repurchase Program”), which replaced all existing share repurchase programs, including the approximately $214 million remaining under the August 2023 Share Repurchase Program. The May 2024 Share Repurchase Program authorizes us to repurchase common stock in the open market or through privately negotiated transactions. Privately negotiated repurchases from REH are also authorized under the May 2024 Share Repurchase Program, subject to REH’s interest in selling its shares and other limitations. The timing and amount of share repurchases, including those from REH, will depend on market conditions and corporate, tax, regulatory and other relevant considerations. In addition, we are authorized by our Board of Directors to repurchase shares in an amount sufficient to offset shares issued under our compensation programs. The May 2024 Share Repurchase Program may be discontinued at any time by our Board of Directors.

The following table presents total open market and privately negotiated purchases of shares under our share repurchase programs for the years ended December 31, 2024 and 2023.


	Years Ended December 31,
	2024		2023

	(In millions, except share data)
Number of shares repurchased (1)	11,944,177		18,779,880
Cash paid for shares repurchased	$	664	$	975

(1) During the years ended December 31, 2024 and 2023, 7,864,761 and 15,515,302 shares, respectively, were repurchased for $456 million and $811 million, respectively, pursuant to privately negotiated repurchases from REH Company.

During the years ended December 31, 2024, 2023 and 2022, we withheld 181,841, 332,741, and 278,025 shares, respectively, of our common stock from certain employees in the amounts of $9 million, $18 million and $17 million, respectively. These withholdings were made under the terms of restricted stock unit and performance share unit agreements upon vesting, at which time, we concurrently made cash payments to fund payroll and income taxes on behalf of officers and employees who elected to have shares withheld from vested amounts to pay such taxes.

On February 20, 2025, our Board of Directors announced that it declared a regular quarterly dividend in the amount of $0.50 per share, payable on March 20, 2025 to holders of record of common stock on March 6, 2025.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Other Comprehensive Income (Loss), before Tax [Abstract]

Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2024

Other Comprehensive Income (Loss)

The components and allocated tax effects of other comprehensive income (loss) are as follows:


	Before-Tax		Tax Expense (Benefit)		After-Tax

	(In millions)
Year Ended December 31, 2024
Net change in foreign currency translation adjustment	$	(42)	$	(9)	$	(33)

Net change in pension and other post-retirement benefit obligations	(3)		(1)		(2)
Other comprehensive loss attributable to HF Sinclair stockholders	$	(45)	$	(10)	$	(35)

Year Ended December 31, 2023
Net change in foreign currency translation adjustment	$	13	$	3	$	10


Other comprehensive income attributable to HF Sinclair stockholders	$	13	$	3	$	10

Year Ended December 31, 2022
Net change in foreign currency translation adjustment	$	(32)	$	(6)	$	(26)

Net change in pension and other post-retirement benefit obligations	1		—		1
Other comprehensive loss attributable to HF Sinclair stockholders	$	(31)	$	(6)	$	(25)

The following table presents the line item effects for reclassifications out of accumulated other comprehensive income (“AOCI”) and into the consolidated statements of income:


	Years Ended December 31,
	2024		2023		2022

AOCI Component	Gain (Loss) Reclassified From AOCI						Statement of Income Classification

	(In millions)
Hedging instruments:
Commodity price swaps	$	(5)	$	(3)	$	(5)	Sales and other revenues



	(1)		—		(1)		Income tax benefit
	(4)		(3)		(4)		Net of tax

Other post-retirement benefit obligations:
Pension obligations	1		(1)		—		Other, net
	—		—		—		Income tax expense (benefit)
	1		(1)		—		Net of tax

Post-retirement healthcare obligations	2		4		3		Other, net
	1		1		—		Income tax expense
	1		3		3		Net of tax





Total reclassifications for the period	$	(2)	$	(1)	$	(1)

Accumulated other comprehensive loss in the equity section of our consolidated balance sheets includes:


	Years Ended December 31,
	2024		2023

	(In millions)
Foreign currency translation adjustment	$	(57)	$	(24)
Unrealized gain on pension obligations	—		1
Unrealized gain on post-retirement benefit obligations	10		11


Accumulated other comprehensive loss	$	(47)	$	(12)

Commitments and Contingencies

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

We are a party to various litigation and legal proceedings which we believe, based on advice of counsel, will not either individually or in the aggregate have a materially adverse effect on our financial condition, results of operations or cash flows.

During 2017 and 2019, the EPA granted the Cheyenne Refinery and the refinery in Woods Cross, Utah (the “Woods Cross Refinery”) each a one-year small refinery exemption from the Renewable Fuel Standard (“RFS”) program requirements for the 2016 and 2018 compliance years. As a result, the Cheyenne Refinery’s and Woods Cross Refinery’s gasoline and diesel production were not subject to the Renewable Volume Obligation for the respective years. Upon each exemption granted, we increased our inventory of RINs and reduced our Cost of sales. On April 7, 2022, the EPA issued a decision reversing the grant of small refinery exemptions for our Woods Cross Refinery and Cheyenne Refinery for the 2018 compliance year. On June 3, 2022, the EPA issued a decision reversing the grant of small refinery exemptions for our Woods Cross Refinery and Cheyenne Refinery for the 2016 compliance year and denying small refinery exemption petitions for our Woods Cross Refinery and Cheyenne Refinery for the 2019 and 2020 compliance years.

Certain of our subsidiaries pursued legal challenges to the EPA’s decisions to deny small refinery exemptions for the 2016, 2018, 2019 and 2020 compliance years. The first lawsuit, filed against the EPA on May 6, 2022 before the U.S. Court of Appeals for the DC Circuit (the “DC Circuit”), sought to have the EPA’s reversal of our 2018 small refinery exemption petitions overturned. The second lawsuit, filed against the EPA on August 5, 2022 before the DC Circuit, sought to have the EPA’s reversal of our 2016 small refinery exemption petitions overturned and to have the EPA’s denial of our 2019 and 2020 small refinery exemption petitions reversed.

In addition, pursuant to the June 2022 and April 2022 decisions, respectively, the EPA established an alternative compliance demonstration to not impose any obligations on small refineries that had exemptions reversed for the 2016 and 2018 compliance years. On June 24, 2022, Growth Energy filed two lawsuits in the DC Circuit against the EPA, challenging the alternative compliance demonstration for the 2016 and 2018 compliance years. On July 25, 2022, certain of our subsidiaries intervened on behalf of the EPA to aid the defense of the EPA’s alternative compliance demonstration decision. It is too early to predict the outcome of these matters.

On July 26, 2024, the DC Circuit issued a favorable decision vacating the EPA’s denial of all of our small refinery exemption petitions, finding the denial to be unlawful. The DC Circuit remanded the small refinery exemption petitions to the EPA for new determination. The DC Circuit also upheld the alternative compliance demonstration and denied Growth Energy’s challenge.

It is too early to determine the final impact of the DC Circuit’s decisions. We are unable to estimate the costs we may incur, if any, at this time.

Navajo

HF Sinclair Navajo Refining LLC (“HFS Navajo”) has been engaged in discussions with, and has responded to document requests from, the EPA, the DOJ and the New Mexico Environment Department (“NMED”) (collectively, the “Navajo Matter Government Agencies”) regarding HFS Navajo’s compliance with the Clean Air Act (“CAA”) and underlying regulations, and similar New Mexico laws and regulations, at its Artesia and Lovington, New Mexico refineries. The discussions have included the following topics: (a) alleged noncompliance with CAA’s National Emission Standards for Hazardous Air Pollutants (“NESHAP”) and New Source Performance Standards (“NSPS”) at the Artesia refinery, which were set forth in a Notice of Violation (“May 2020 NOV”) issued by the EPA in May 2020; (b) a Post Inspection Notice issued in June 2020 by the NMED, alleging noncompliance issues similar to those alleged by the EPA in its May 2020 NOV as well as alleged noncompliance with the State Implementation Plan (“SIP”) and the Title V permit operating programs; (c) an information request issued in September 2020 by the EPA, pursuant to CAA Section 114, related to benzene fenceline monitoring, flare fuel gas, leak detection and repair, storage vessels and tanks, and other information regarding the Artesia refinery; (d) an information request issued by the EPA in May 2021, pursuant to CAA Section 114, requesting additional information and testing related to certain tanks at the Artesia refinery; and (e) informal information requests related to, among other things, the Artesia refinery’s wastewater treatment plant, oil water separators and heat exchangers. In April 2022, June 2023 and August 2023, the EPA alleged additional CAA noncompliance at the Artesia refinery beyond the allegations in the May 2020 NOV, including alleged noncompliance with NESHAP, NSPS, SIP, Title V and other requirements.

Beginning in the spring of 2021, HFS Navajo and the Navajo Matter Government Agencies began monthly meetings to discuss potential injunctive relief measures to address the alleged noncompliance at the Artesia refinery. In September 2021 and August 2023, the EPA presented to HFS Navajo potential claims for alleged noncompliance with a 2002 consent decree. In September 2024, the Navajo Matter Government Agencies presented to HFS Navajo a proposed penalty demand for the alleged noncompliance at the Artesia refinery.

On January 17, 2025, HFS Navajo reached a settlement agreement with the EPA, DOJ, and the NMED, and a new consent decree was lodged with the U.S. District Court for the District of New Mexico (the “2025 Consent Decree”) to resolve alleged CAA and New Mexico Air Quality Control Act violations as well as alleged violations of the 2002 consent decree at the Artesia refinery. The 2025 Consent Decree is subject to a 30-day public comment period and will not become effective until it is approved by the U.S. District Court.

Under the 2025 Consent Decree, HFS Navajo must pay the sum of $34 million as a civil penalty to the United States and the State of New Mexico according to the following schedule: (1) $10 million to the United States, and $10 million to the State of New Mexico within 30 days after the effective date of the 2025 Consent Decree; and (2) $7 million to the United States and $7 million to the State of New Mexico by January 31, 2026. Separately, under the 2002 consent decree, HFS Navajo must pay stipulated penalties in the amount of $1 million, divided equally between the United States and the State of New Mexico, by March 22, 2025. On January 29, 2025, HFS Navajo submitted these stipulated penalty payments to the United States and the State of New Mexico under the 2002 consent decree. Finally, HFS Navajo must implement injunctive relief and mitigation measures at an estimated cost of $137 million, including capital investments, at the Artesia refinery, certain of which measures have already been implemented as of the date of filing this Annual Report on Form 10-K and the remainder of which must be completed by various deadlines, ending in 2031.

Contractual Commitments

We have various long-term agreements (entered in the normal course of business) to purchase crude oil, natural gas, feedstocks and other resources to ensure we have adequate supplies to operate our refineries. The substantial majority of our purchase obligations are based on market prices or rates. These contracts expire in 2024 through 2031.

We also have long-term agreements with third parties for the transportation and storage of crude oil, natural gas and feedstocks to our refineries and for terminal and storage services that expire in 2024 through 2038. At December 31, 2024, the minimum future transportation and storage fees under transportation agreements having terms in excess of one year are as follows:


Minimum Future Transportation and Storage Fees for the Year Ended December 31:	(In millions)

2025	$	250
2026	212
2027	212
2028	217
2029	212
Thereafter	894
Total	$	1,997

Transportation and storage costs incurred under these agreements totaled $238 million, $201 million and $180 million for the years ended December 31, 2024, 2023 and 2022, respectively.

Segment Information

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Segment Information

Our operations are organized into five reportable segments: Refining, Renewables, Marketing, Lubricants & Specialties and Midstream. Our operations that are not included in one of these five reportable segments are included in Corporate and Other. Intersegment transactions are eliminated in our consolidated financial statements and are included in Eliminations. Corporate and Other and Eliminations are aggregated and presented under the Corporate, Other and Eliminations column.

The Refining segment represents the operations of our El Dorado, Tulsa, Navajo, Woods Cross, Puget Sound, Parco and Casper refineries and HF Sinclair Asphalt Company LLC (“Asphalt”). Refining activities involve the purchase and refining of crude oil and wholesale marketing of refined products, such as gasoline, diesel fuel and jet fuel. These petroleum products are primarily marketed in the Mid-Continent, Southwest and Rocky Mountains extending into the Pacific Northwest geographic regions of the United States. Asphalt operates various asphalt terminals in Arizona, New Mexico and Oklahoma.

The Renewables segment represents the operations of our Cheyenne renewable diesel unit (“RDU”), Artesia RDU, Sinclair RDU and the pre-treatment unit at our Artesia, New Mexico facility.

The Marketing segment represents branded fuel sales to Sinclair branded sites in the United States and licensing fees for the use of the Sinclair brand at additional locations throughout the country. The Marketing segment also includes branded fuel sales to non-Sinclair branded sites and revenues from other marketing activities. Our branded sites are located in several states across the United States with the highest concentration of the sites located in our West and Mid-Continent regions.

The Lubricants & Specialties segment represents Petro-Canada Lubricants Inc.’s production operations, located in Mississauga, Ontario, which includes lubricant products such as base oils, white oils, specialty products and finished lubricants, and the operations of our Petro-Canada Lubricants Inc.’s business that includes the marketing of products to both retail and wholesale outlets through a global sales network with locations in Canada, the United States and Europe. Additionally, the Lubricants & Specialties segment includes specialty lubricant products produced at our Tulsa refineries that are marketed throughout North America and are distributed in Central and South America and the operations of Red Giant Oil Company LLC, one of the leading suppliers of locomotive engine oil in North America. Also, the Lubricants & Specialties segment includes Sonneborn, a producer of specialty hydrocarbon chemicals such as white oils, petrolatums and waxes with manufacturing facilities in the United States and Europe.

The Midstream segment includes all of the operations of HEP, which owns and operates logistics and refinery assets consisting of petroleum product and crude oil pipelines, and terminals, tankage and loading rack facilities in the Mid-Continent, Southwest and Rocky Mountains geographic regions of the United States. The Midstream segment also includes 50% ownership interests in each of Osage Pipeline Company, LLC, the owner of a pipeline running from Cushing, Oklahoma to El Dorado, Kansas, Cheyenne Pipeline, LLC, the owner of a pipeline running from Fort Laramie, Wyoming to Cheyenne, Wyoming, and Cushing Connect Pipeline & Terminal LLC, the owner of a pipeline running from Cushing, Oklahoma to Tulsa, Oklahoma, a 26.08% ownership interest in Saddle Butte Pipeline III, LLC, the owner of a pipeline running from the Powder River Basin to Casper, Wyoming, and a 49.995% ownership interest in Pioneer Investments Corp., the owner of a pipeline running from Sinclair, Wyoming to the North Salt Lake City, Utah Terminal. Revenues and other income from the Midstream segment are earned through transactions with unaffiliated parties for pipeline transportation, rental and terminalling operations as well as revenues relating to pipeline transportation, terminalling operations and tankage facilities provided for our refining operations.

Our chief operating decision maker (“CODM”), who is our Chief Executive Officer, evaluates the performance of our segments using segment Income from operations. Amounts included in Income before income taxes in our consolidated statements of income and excluded from our performance measure, Income from operations, include Other income (expense). Other income (expense) includes Earnings (loss) of equity method investments, Interest income, Interest expense and other items believed to be non-operating and non-recurring in nature. Assets by segment are not a measure used to assess our performance by the CODM and thus are not reported in our disclosures. Intersegment sales are generally derived from transactions made at prevailing market rates.

The accounting policies for our segments are the same as those described in the summary of significant accounting policies (see Note 1).

The following is a summary of the financial information of our reportable segments reconciled to the amounts reported in the consolidated financial statements.


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2024
Sales and other revenues:
Revenues from external customers	$	21,701	$	644	$	3,428	$	2,700	$	107	$	—	$	28,580
Intersegment revenues and other (1)	3,639		347		—		12		537		(4,535)		—
	25,340		991		3,428		2,712		644		(4,535)		28,580
Cost of sales: (2)
Cost of materials and other (3)	22,907		910		3,319		1,977		—		(4,531)		24,582
Lower of cost or market inventory valuation adjustments	(32)		(11)		—		—		—		—		(43)
Operating expenses	1,912		100		—		254		214		4		2,484
	24,787		999		3,319		2,231		214		(4,527)		27,023
Selling, general and administrative expenses (2)	219		5		34		150		11		28		447
Depreciation and amortization	495		78		27		90		72		70		832
Asset impairments	6		—		—		1		10		—		17
Income (loss) from operations	(167)		(91)		48		240		337		(106)		261
Earnings of equity method investments	—		—		—		—		29		3		32
Interest income	—		2		—		9		11		53		75
Interest expense	—		(6)		—		(2)		(33)		(124)		(165)
Other income (expense), net	—		—		—		(1)		—		16		15
Income (loss) before income taxes	$	(167)	$	(95)	$	48	$	246	$	344	$	(158)	$	218

Capital expenditures	$	268	$	9	$	52	$	42	$	48	$	51	$	470


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2023
Sales and other revenues:
Revenues from external customers	$	24,157	$	781	$	4,146	$	2,762	$	118	$	—	$	31,964
Intersegment revenues and other (1)	4,516		408		—		13		466		(5,403)		—
	28,673		1,189		4,146		2,775		584		(5,403)		31,964
Cost of sales: (2)
Cost of materials and other (3)	24,042		1,081		4,051		2,009		—		(5,399)		25,784
Lower of cost or market inventory valuation adjustments	221		50		—		—		—		—		271
Operating expenses	1,879		109		—		259		189		2		2,438
	26,142		1,240		4,051		2,268		189		(5,397)		28,493
Selling, general and administrative expenses (2)	200		5		34		164		27		67		497
Depreciation and amortization	461		77		24		85		82		42		771

Income (loss) from operations	1,870		(133)		37		258		286		(115)		2,203
Earnings of equity method investments	—		—		—		—		17		—		17
Interest income	—		—		—		8		4		82		94
Interest expense	—		(7)		—		(4)		(101)		(79)		(191)
Other income, net	4		—		—		—		3		23		30
Income (loss) before income taxes	$	1,874	$	(140)	$	37	$	262	$	209	$	(89)	$	2,153

Capital expenditures	$	223	$	18	$	28	$	37	$	32	$	47	$	385


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2022
Sales and other revenues:
Revenues from external customers	$	30,380	$	654	$	3,912	$	3,150	$	109	$	—	$	38,205
Intersegment revenues and other (1)	4,033		361		—		9		431		(4,834)		—
	34,413		1,015		3,912		3,159		540		(4,834)		38,205
Cost of sales: (2)
Cost of materials and other (3)	28,351		974		3,846		2,339		—		(4,830)		30,680
Lower of cost or market inventory valuation adjustments	—		52		—		—		—		—		52
Operating expenses	1,761		112		—		278		171		13		2,335
	30,112		1,138		3,846		2,617		171		(4,817)		33,067
Selling, general and administrative expenses (2)	147		4		3		168		17		88		427
Depreciation and amortization	397		53		18		81		77		31		657

Income (loss) from operations	3,757		(180)		45		293		275		(136)		4,054
Interest income	—		—		—		1		5		24		30
Interest expense	—		(6)		—		(5)		(83)		(82)		(176)
Other income (expense), net	(1)		—		—		3		1		25		28
Income (loss) before income taxes	$	3,756	$	(186)	$	45	$	292	$	198	$	(169)	$	3,936


Capital expenditures	$	168	$	225	$	9	$	35	$	33	$	54	$	524

(1)Refining segment intersegment revenues relate to transportation fuels sold to the Marketing segment. Midstream segment revenues relate to pipeline and terminalling services provided primarily to the Refining segment, including leases. These transactions eliminate in consolidation.

(2)Exclusive of Depreciation and amortization.

(3)Exclusive of Lower of cost or market inventory valuation adjustments.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Pay vs Performance Disclosure - USD ($) $ in Millions	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net income attributable to HF Sinclair stockholders	$ 177	$ 1,590	$ 2,923

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Organization, Consolidation and Presentation of Financial Statements [Abstract]

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We are focusing on cybersecurity risk, particularly as our operations become increasingly dependent on digital technologies for controlling our plants and pipelines, processing transactions and summarizing and reporting results of operations. Globally, as cybersecurity incidents are occurring more often and using increasingly sophisticated methods, we are at risk for interruptions, outages and breaches of operational systems, including business, financial, accounting, product development, data processing or manufacturing processes, owned by us or our third-party vendors or suppliers, or data that we process or that our third-party service providers process on our behalf. Any such cyber incidents have the potential to materially disrupt or shut down operational systems; result in loss of, unauthorized access to, or copying or transfer of intellectual property assets, trade secrets or other proprietary or competitively sensitive information; compromise certain information of customers, employees, suppliers or others; and/or jeopardize the security of our facilities. We collect and store sensitive data in the ordinary course of our business, including certain personally identifiable information and proprietary business information for our business and our customers, suppliers, contractors, investors and other stakeholders. We also work with third-party service providers that may in the course of their business relationship with us collect, store, process and transmit such data on our behalf. As further described in Item 1A. “Risk Factors – Risks Related to Cybersecurity, Data Security, and Privacy, Information Technology and Intellectual Property,” the Department of Homeland Security’s (“DHS”) Transportation Safety Administration has issued a series of security directives that require us to take a number of actions, including among other things, to appoint personnel, report confirmed and potential cybersecurity incidents to the DHS Cybersecurity and Infrastructure Security Agency and provide vulnerability assessments. We have adopted a cybersecurity program, which uses technology and processes designed to help mitigate cybersecurity risks, with our information technology (“IT”) and operational technology (“OT”) teams working together to protect, identify, detect, mitigate and respond to potential cybersecurity incidents that threaten our Company. Our cybersecurity program includes a process for overseeing and identifying cybersecurity risks associated with our third-party service providers. We have made efforts to implement the National Institute of Standards and Technology (NIST) Cybersecurity Framework as well as supplemental guidance for information and operational technologies. We seek to follow federal and state statutory and regulatory guidance and have adopted internal policies and standards designed to align with these requirements. We regularly engage independent third-party security consultants to help assess and monitor our IT and OT environments for vulnerabilities, to conduct penetration testing and to recommend mitigation strategies. In addition, we use third-party tools for vulnerability scans to identify external and internal risks. Each employee’s and contractor’s ability to recognize and report cybersecurity threats is an important component of our cybersecurity program. On an annual basis, all Company employees are required to complete cybersecurity training. In addition, we regularly utilize employee exercises and communications designed to reinforce key cybersecurity training messages. The above cybersecurity risk management processes are integrated into our overall risk management program. In addition to our efforts to continually evaluate our cybersecurity program and cybersecurity risks based upon emerging threats as a part of our risk management processes, cybersecurity risks to the Company are evaluated periodically through internal audits and annually by independent consultants, and we seek to incorporate learnings into our overall risk matrices. We continue to make investments in new cybersecurity technologies to protect our facilities, users, and stakeholders, and to protect the personally identifiable information we maintain.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	The above cybersecurity risk management processes are integrated into our overall risk management program. In addition to our efforts to continually evaluate our cybersecurity program and cybersecurity risks based upon emerging threats as a part of our risk management processes, cybersecurity risks to the Company are evaluated periodically through internal audits and annually by independent consultants, and we seek to incorporate learnings into our overall risk matrices.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Cybersecurity risks are overseen by our full Board of Directors with input from the Audit Committee, which reviews the results of internal audit assessments and tests related to cybersecurity. As part of this oversight, the Board of Directors and the Audit Committee meet regularly to discuss the progress of ongoing initiatives and to seek coordination between enterprise stakeholders. At these meetings, our Chief Information Officer (“CIO”), who oversees the Company’s cybersecurity program, along with the Chief Information Security Officer (“CISO”) and key subject matter experts, as necessary, review current and emerging cybersecurity-related threats as well as key performance indicators for cybersecurity process maturity, operational performance, and enterprise performance in countering these threats. Based on the information provided through these various processes, our Board of Directors evaluates the risks facing us and provides guidance to management on our risk management strategy.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Cybersecurity risks are overseen by our full Board of Directors with input from the Audit Committee, which reviews the results of internal audit assessments and tests related to cybersecurity. As part of this oversight, the Board of Directors and the Audit Committee meet regularly to discuss the progress of ongoing initiatives and to seek coordination between enterprise stakeholders. At these meetings, our Chief Information Officer (“CIO”), who oversees the Company’s cybersecurity program, along with the Chief Information Security Officer (“CISO”) and key subject matter experts, as necessary, review current and emerging cybersecurity-related threats as well as key performance indicators for cybersecurity process maturity, operational performance, and enterprise performance in countering these threats. Based on the information provided through these various processes, our Board of Directors evaluates the risks facing us and provides guidance to management on our risk management strategy.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The CIO serves as Chair of the Company’s management level Cyber Risk Committee, which provides oversight over the Company’s strategy and controls to identify, manage and mitigate risks related to cybersecurity and incident response and resiliency associated with the Company’s IT and OT environments, and is comprised of representatives from compliance, IT and OT cybersecurity, internal audit, legal and risk. The Chair of the Cyber Risk Committee reports to the Company’s management level Risk Management Oversight Committee on a regular basis and both the Chair of the Cyber Risk Committee and the CISO report to the Board of Directors on a regular basis.
Cybersecurity Risk Role of Management [Text Block]	The CIO, in collaboration with our CISO, and other key leaders across HF Sinclair operations, are primarily responsible for assessing and managing our material risks from cybersecurity threats, monitoring the effectiveness of our cybersecurity detection and response processes in countering current threats and providing updates to our executive team.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The CIO, in collaboration with our CISO, and other key leaders across HF Sinclair operations, are primarily responsible for assessing and managing our material risks from cybersecurity threats, monitoring the effectiveness of our cybersecurity detection and response processes in countering current threats and providing updates to our executive team.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The CIO has over 25 years of Information Technology experience, 20 of those years leading large programs within the Oil & Gas industry, including mergers and acquisitions, cybersecurity, digital transformation. The CISO also brings over 30 years of Information Technology experience, with almost 20 years of Oil & Gas experience which includes IT & OT Cybersecurity and technology infrastructure.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The CIO, in collaboration with our CISO, and other key leaders across HF Sinclair operations, are primarily responsible for assessing and managing our material risks from cybersecurity threats, monitoring the effectiveness of our cybersecurity detection and response processes in countering current threats and providing updates to our executive team. The CIO has over 25 years of Information Technology experience, 20 of those years leading large programs within the Oil & Gas industry, including mergers and acquisitions, cybersecurity, digital transformation. The CISO also brings over 30 years of Information Technology experience, with almost 20 years of Oil & Gas experience which includes IT & OT Cybersecurity and technology infrastructure. The CIO serves as Chair of the Company’s management level Cyber Risk Committee, which provides oversight over the Company’s strategy and controls to identify, manage and mitigate risks related to cybersecurity and incident response and resiliency associated with the Company’s IT and OT environments, and is comprised of representatives from compliance, IT and OT cybersecurity, internal audit, legal and risk. The Chair of the Cyber Risk Committee reports to the Company’s management level Risk Management Oversight Committee on a regular basis and both the Chair of the Cyber Risk Committee and the CISO report to the Board of Directors on a regular basis. The Company has adopted multiple incident response plans that establish guidelines for responding to incidents that may compromise the confidentiality, integrity and availability of Company information and systems, including referring matters to the Company’s Incident Response Team and, as appropriate, to the Chief Executive Officer and the Board of Directors for additional evaluation and oversight.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business: References herein to HF Sinclair Corporation (“HF Sinclair” or the “Company”) include HF Sinclair and its consolidated subsidiaries. In these financial statements, the words “we,” “our,” “ours” and “us” refer only to HF Sinclair and its consolidated subsidiaries or to HF Sinclair or an individual subsidiary and not to any other person, with certain exceptions. References herein to Holly Energy Partners, L.P. (“HEP”) with respect to time periods prior to the HEP Merger Transaction (as defined below) refers to HEP and its consolidated subsidiaries. We are an independent energy company that produces and markets high-value light products such as gasoline, diesel fuel, jet fuel, renewable diesel and lubricants and specialty products. We own and operate refineries located in Kansas, Oklahoma, New Mexico, Wyoming, Washington and Utah. We provide petroleum product and crude oil transportation, terminalling, storage and throughput services to our refineries and the petroleum industry. We market our refined products principally in the Southwest United States, the Rocky Mountains extending into the Pacific Northwest and in other neighboring Plains states, and we supply high-quality fuels to more than 1,600 branded stations and license the use of the Sinclair brand at more than 300 additional locations throughout the country. We produce renewable diesel at two of our facilities in Wyoming and our facility in New Mexico. In addition, our subsidiaries produce and market base oils and other specialized lubricants in the United States, Canada and the Netherlands, and export products to more than 80 countries.
Basis of Accounting	Basis of Accounting and Use of Estimates: The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The preparation of our consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. For the year ended December 31, 2024, we have changed our presentation from thousands to millions, as applicable, and as a result, any necessary rounding adjustments have been made to prior year disclosed amounts.
Use of Estimates	Basis of Accounting and Use of Estimates: The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). The preparation of our consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. For the year ended December 31, 2024, we have changed our presentation from thousands to millions, as applicable, and as a result, any necessary rounding adjustments have been made to prior year disclosed amounts.
Principles of Consolidation	Principles of Consolidation: Our consolidated financial statements include our accounts and the accounts of partnerships and joint ventures that we control through an ownership interest greater than 50% or if we are the primary beneficiary of a variable interest entity. All significant intercompany transactions and balances have been eliminated.
Risks and Uncertainties	Risks and Uncertainties: The prices of crude oil, feedstocks and refined products materially affect our operating results, and are dependent upon many factors that are beyond our control. If implemented, the recently announced tariffs by the US Government on Canada, Mexico and China could impact the cost structure of feedstocks and other materials and supplies at our business units. The tariffs will also likely affect the costs of our products to our customers and our results of operations in the future.
Variable Interest Entity	Variable Interest Entities: A variable interest entity (“VIE”) is a legal entity whose equity owners do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support or, as a group, the equity holders lack the power, through voting rights, to direct the activities that most significantly impact the entity’s financial performance, the obligation to absorb the entity’s expected losses or rights to expected residual returns.
Cash Equivalents	Cash Equivalents: We consider all highly liquid instruments with a maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are stated at cost, which approximates market value and are primarily invested in liquid highly-rated instruments issued by government or municipal entities with strong credit standings.
Balance Sheet Offsetting	Balance Sheet Offsetting: We purchase and sell inventories of crude oil with certain same-parties that are net settled in accordance with contractual net settlement provisions. Our policy is to present such balances on a net basis since it presents our accounts receivables and payables consistent with our contractual settlement provisions.
Accounts Receivable	Accounts Receivable: Our accounts receivable primarily consist of amounts due from customers that are primarily from sales of refined products and renewable diesel. Credit is extended based on our evaluation of the customer’s financial condition, and in certain circumstances, collateral, such as letters of credit or guarantees, is required. We reserve for expected credit losses based on our historical loss experience as well as expected credit losses from current economic conditions and management’s expectations of future economic conditions. Credit losses are charged to the allowance for expected credit losses when an account is deemed uncollectible. Our allowance for expected credit losses was $4 million at December 31, 2024 and $3 million at December 31, 2023. Accounts receivable attributable to crude oil resales generally represent the sale of excess crude oil to other purchasers and/or users in cases when our crude oil supplies are in excess of our immediate needs as well as certain reciprocal buy/sell exchanges of crude oil. At times we enter into such buy/sell exchanges to facilitate the delivery of quantities to certain locations. In many cases, we enter into net settlement agreements relating to the buy/sell arrangements, which may mitigate credit risk.
Inventories	Inventories: Inventories related to our refining operations are stated at the lower of cost, using the last-in, first-out (“LIFO”) method for crude oil and unfinished and finished refined products, or market. Inventories related to our renewable business are stated at the lower of cost, using the LIFO method for feedstock and unfinished and finished renewable products, or market. Cost, consisting of raw material, transportation and conversion costs, is determined using the LIFO inventory valuation methodology and market is determined using current replacement costs. Under the LIFO method, the most recently incurred costs are charged to cost of sales and inventories are valued at the earliest acquisition costs. 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. 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. An actual valuation of inventory under the LIFO method is made at the end of each year based on the inventory levels at that time. Accordingly, interim LIFO calculations are based on management’s estimates of expected year-end inventory levels and are subject to the final year-end LIFO inventory valuation. Inventories of our Petro-Canada Lubricants and Sonneborn businesses are stated at the lower of cost, using the first-in, first-out method, or net realizable value. Inventories consisting of process chemicals, materials and maintenance supplies and RINs are stated at the lower of weighted-average cost or net realizable value.
Lessee Accounting	Leasee Accounting: At inception, we determine if an arrangement is or contains a lease. Right-of-use (“ROU”) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our payment obligation under the leasing arrangement. ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate (“IBR”) to determine the present value of lease payments as most of our leases do not contain an implicit rate. Our IBR represents the interest rate that we would pay to borrow, on a collateralized basis, an amount equal to the lease payments over a similar term in a similar economic environment. We use the implicit rate when readily determinable. Operating leases are recorded in Operating lease right-of-use assets and current and noncurrent Operating lease liabilities on our consolidated balance sheets. Finance leases are included in Properties, plants and equipment, at cost and Accrued liabilities and Other long-term liabilities on our consolidated balance sheets. Our lease term includes an option to extend the lease when it is reasonably certain that we will exercise that option. Leases with a term of 12 months or less are not recorded on our consolidated balance sheets. For certain equipment leases, we apply a portfolio approach for the operating lease ROU assets and liabilities. Also, as a lessee, we separate non-lease components that are identifiable and exclude them from the determination of net present value of lease payment obligations.
Lessor Accounting	Lessor Accounting: Customer contracts that contain leases are generally classified as either operating leases, direct finance leases or sales-type leases. We consider inputs such as the lease term, fair value of the underlying asset and residual value of the underlying assets when assessing the classification. As a lessor, we do not separate the non-lease (service) component in contracts in which the lease component is the dominant component. We treat these combined components as an operating lease. We bifurcate the consideration received for sales-type lease contracts between lease and service revenue, with the service component accounted for within the scope of ASC 606, “Revenue from Contracts with Customers.”
Derivative Instruments	Derivative Instruments: All derivative instruments are recognized as either assets or liabilities on our consolidated balance sheets and are measured at fair value. Changes in the derivative instrument’s fair value are recognized in earnings unless specific hedge accounting criteria are met. Cash flows from all our derivative activity are reported in the operating section on our consolidated statements of cash flows.
Property, Plant and Equipment	Properties, Plants and Equipment: Properties, plants and equipment are stated at cost. Depreciation is provided by the straight-line method over the estimated useful lives of the assets, primarily 15 to 32 years for refining, pipeline and terminal facilities, 10 to 40 years for buildings and improvements, 5 to 30 years for other fixed assets and 5 years for vehicles.
Asset Retirement Obligations	Asset Retirement Obligations: We record legal obligations associated with the retirement of assets that result from the acquisition, construction, development and/or the normal operation of assets. The fair value of the estimated cost to retire a tangible asset is recorded as a liability with the associated retirement costs capitalized as part of the asset’s carrying amount in the period in which it is incurred and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, we record the liability when sufficient information is available to estimate the liability’s fair value. Certain of our refining assets have no recorded liability for asset retirement obligations since the timing of any retirement and related costs are currently indeterminable.
Goodwill, Intangibles and Long-lived Assets	Goodwill, Intangibles and Long-lived Assets: Intangible assets are assets (other than financial assets) that lack physical substance, and goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired and liabilities assumed. Goodwill acquired in a business combination and intangibles with indefinite useful lives are not amortized, whereas intangible assets with finite useful lives are amortized on a straight-line basis. Goodwill and intangible assets that are not subject to amortization are tested for impairment annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Our goodwill impairment testing first entails either a quantitative assessment or an optional qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we determine that based on the qualitative factors that it is more likely than not that the carrying amount of the reporting unit is greater than its fair value, a quantitative test is performed in which we estimate the fair value of the related reporting unit. If the carrying amount of a reporting unit exceeds its fair value, the goodwill of that reporting unit is impaired, and we measure goodwill impairment as the excess of the carrying amount of the reporting unit over the related fair value. The carrying amount of our intangible assets and goodwill may fluctuate from period to period due to the effects of foreign currency translation adjustments on goodwill and intangible assets assigned to our Lubricants & Specialties segment. For purposes of asset impairment evaluation, we group our assets as follows: (i) our refinery asset groups, which include certain logistics assets, (ii) our renewables products asset groups, (iii) our Lubricants & Specialties asset groups, (iv) our Marketing assets and (v) our Midstream asset groups, which is comprised of logistics assets not included in our refinery asset groups. These asset groups represent the lowest level for which independent cash flows can be identified. Our assets are evaluated for impairment by identifying whether indicators of impairment exist and, if so, assessing whether such assets are recoverable from estimated future undiscounted cash flows. The actual amount of impairment loss measured, if any, is equal to the amount by which the asset group’s carrying value exceeds its fair value.
Equity Method Investments	Equity Method Investments: We account for investments in which we have a noncontrolling interest, yet have significant influence over the entity, using the equity method of accounting, whereby we record our pro-rata share of earnings of these companies and contributions to and distributions from the joint ventures as adjustments to our investment balance. Equity method investments are assessed for impairment whenever changes in the facts and circumstances indicate a loss in value has occurred. When indicators exist, the fair value is estimated and compared to the investment carrying value. If any impairment is determined to be other than temporary, the carrying value of the investment is written down to fair value. The fair value of the impaired investment is determined based on quoted market prices, if available, or upon the present value of expected future cash flows using discount rates and other assumptions believed to be consistent with those used by principal market participants and observed market earnings multiples of comparable companies.
Revenue Recognition	Revenue Recognition: Revenues on refined products and excess crude oil sales are recognized when delivered (via pipeline, in-tank or rack) and the customer obtains control of such inventory, which is typically when title passes and the customer is billed. All revenues are reported inclusive of shipping and handling costs billed and exclusive of any taxes billed to customers. Shipping and handling costs incurred are reported in Cost of materials and other. Our Lubricants & Specialties business has sales agreements with marketers and distributors that provide certain rights of return or provisions for the repurchase of products previously sold to them. Under these agreements, revenues and cost of revenues are deferred until the products have been sold to end customers. Our Lubricants & Specialties business also has agreements that create an obligation to deliver products at a future date for which consideration has already been received and recorded as deferred revenue. This revenue is recognized when the products are delivered to the customer. Our Midstream business recognizes revenues as products are shipped through its pipelines and terminals and as other services are rendered. Additionally, we have certain throughput agreements that specify minimum volume requirements, whereby we bill a customer for a minimum level of shipments in the event a customer ships below their contractual requirements. If there are no future performance obligations, we recognize these deficiency payments as revenue. In certain of these throughput agreements, a customer may later utilize such shortfall billings as credit towards future volume shipments in excess of its minimum levels within its respective contractual shortfall make-up period. Such amounts represent an obligation to perform future services, which may be initially deferred and later recognized as revenue based on estimated future shipping levels, including the likelihood of a customer’s ability to utilize such amounts prior to the end of the contractual shortfall make-up period. We recognize the service portion of these deficiency payments as revenue when we do not expect it will be required to satisfy these performance obligations in the future based on the pattern of rights exercised by the customer. Payment terms under our contracts with customers are consistent with industry norms and are typically payable within 30 days of the date of invoice.
Cost Classifications	Cost Classifications: Costs of products sold include the cost of crude oil, other feedstocks, blendstocks and purchased finished products, inclusive of transportation costs. We purchase crude oil that at times exceeds the supply needs of our refineries. Quantities in excess of our needs are sold at market prices to purchasers of crude oil that are recorded on a gross basis with the sales price recorded as revenues and the corresponding acquisition cost as Cost of materials and other. Additionally, we enter into buy / sell exchanges of crude oil with certain parties to facilitate the delivery of quantities to certain locations that are netted at cost. Operating expenses include direct costs of labor, maintenance materials and services, utilities and other direct operating costs. Selling, general and administrative expenses include compensation, professional services and other support costs.
Deferred Maintenance Costs	Deferred Maintenance Costs: Our refinery units require regular major maintenance and repairs which are commonly referred to as “turnarounds.” Catalysts used in certain refinery processes also require regular “change-outs.” The required frequency of the maintenance varies by unit and by catalyst, but generally occurs no less than once every five years. Turnaround costs are deferred and amortized over the period until the next scheduled turnaround. Other repairs and maintenance costs are expensed when incurred.
Environmental Costs	Environmental Costs: Environmental costs are charged to Operating expenses if they relate to an existing condition caused by past operations and do not contribute to current or future revenue generation. We have ongoing investigations of environmental matters at various locations and routinely assess our recorded environmental obligations, if any, with respect to such matters. Liabilities are recorded when site restoration and environmental remediation, cleanup and other obligations are either known or considered probable and can be reasonably estimated. Such estimates are undiscounted and require judgment with respect to costs, time frame and extent of required remedial and clean-up activities and are subject to periodic adjustments based on currently available information. Recoveries of environmental costs through insurance, indemnification arrangements or other sources are included in Other assets to the extent such recoveries are considered probable.
Defined Contribution Plans	Defined Contribution Plans: We have defined contribution plans that cover substantially all qualified employees in the U.S., Canada and the Netherlands. Our contributions are based on an employee’s eligible compensation and years of service. We also partially match our employees’ contributions.
Contingencies	Contingencies: We are subject to proceedings, lawsuits and other claims related to environmental, labor, product and other matters. We are required to assess the likelihood of any adverse judgments or outcomes to these matters as well as potential ranges of probable losses. We accrue for contingencies when it is probable that a loss has occurred and when the amount of that loss is reasonably estimable. A determination of the amount of reserves required, if any, for these contingencies is made after careful analysis of each individual issue. The required reserves may change in the future due to new developments in each matter or changes in approach such as a change in settlement strategy in dealing with these matters.
Foreign Currency Translation	Foreign Currency Translation: Assets and liabilities recorded in foreign currencies are translated into U.S. dollars using exchange rates in effect as of the balance sheet date. Revenue and expense accounts are translated using the weighted-average exchange rates during the period presented. Foreign currency translation adjustments are recorded as a component of accumulated other comprehensive income. We have intercompany notes that were issued to fund certain of our foreign businesses. Remeasurement adjustments resulting from the conversion of such intercompany financing amounts to functional currencies are recorded as gains or losses as a component of Other income (expense) on our consolidated statements of income. Such adjustments are not recorded in the Lubricants & Specialties segment operations, but to Corporate and Other.
Income Taxes	Income Taxes: Provisions for income taxes include deferred taxes resulting from temporary differences in income for financial and tax purposes, using the liability method of accounting for income taxes. The liability method requires the effect of tax rate changes on deferred income taxes to be reflected in the period in which the rate change was enacted. The liability method also requires that deferred tax assets be reduced by a valuation allowance unless it is more likely than not that the assets will be realized. We account for U.S. tax on global intangible low-taxed income in the period in which it is incurred. Potential interest and penalties related to income tax matters are recognized in income tax expense. We believe we have the appropriate support for the income tax positions taken and to be taken on our income tax returns and that our accruals for tax liabilities are adequate for all open years based on an assessment of many factors, including past experience and interpretations of tax law applied to the facts of each matter.
Inventory Repurchase Obligations	Inventory Repurchase Obligations: We periodically enter into same-party sell / buy transactions, whereby we sell certain refined product inventory and subsequently repurchase the inventory in order to facilitate delivery to certain locations. Such sell / buy transactions are accounted for as inventory repurchase obligations under which proceeds received under the initial sell is recognized as inventory repurchase obligations that are subsequently reversed when the inventories are repurchased.
Accounting Pronouncements - Recently Adopted and Not Yet Adopted	Accounting Pronouncements - Recently Adopted In November 2023, ASU 2023-07, “Improvements to Reportable Segment Disclosures” was issued. ASU 2023-07 requires, among other updates, enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker, as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The purpose of the ASU 2023-07 is to enable investors to better understand the entity’s overall performance and assess potential future cash flows. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective adoption. We adopted this standard for annual periods beginning with our fiscal year ending December 31, 2024 and for interim periods thereafter. Accounting Pronouncements - Not Yet Adopted In December 2023, ASU 2023-09, “Improvements to Income Tax Disclosures” was issued. ASU 2023-09 requires enhanced annual disclosures regarding the rate reconciliation and income taxes paid by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 and may be adopted on a prospective or retrospective basis. Early adoption is permitted. We expect to adopt this ASU for the fiscal year beginning January 1, 2025. The adoption will not affect our financial position or our results of operations, but will result in additional disclosures. In November 2024, ASU 2024-03, “Disaggregation of Income Statement Expenses” was issued. ASU 2024-03 requires companies to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026 and for interim periods beginning after December 15, 2027 with early adoption is permitted. We are currently evaluating the impact of adopting this guidance.
Fair Value Measurement	Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability, including assumptions about risk). GAAP categorizes inputs used in fair value measurements into three broad levels as follows: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs.

Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Equity Method Investments

The following tables summarizes our recorded investment compared to its share of underlying equity for each of its investee. The differences are being amortized as adjustments to our pro-rata share of earnings in the joint ventures.


	Balance at December 31, 2024
Equity Method Investments	Underlying Equity		Recorded Investment Balance		Difference

	(In millions)
Osage Pipe Line Company, LLC	$	7	$	32	$	(25)
Cheyenne Pipeline, LLC	28		39		(11)
Cushing Connect Terminal Holdings LLC	46		30		16
Pioneer Investments Corp.	26		132		(106)
Saddle Butte Pipeline III, LLC	65		32		33
Total	$	172	$	265	$	(93)


	Balance at December 31, 2023
Equity Method Investments	Underlying Equity		Recorded Investment Balance		Difference

	(In millions)
Osage Pipe Line Company, LLC	$	1	$	27	$	(26)
Cheyenne Pipeline, LLC	31		42		(11)
Cushing Connect Terminal Holdings LLC	48		33		15
Pioneer Investments Corp.	24		131		(107)
Saddle Butte Pipeline III, LLC	66		33		33
Total	$	170	$	266	$	(96)

Leases (Tables)

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Schedule of Supplemental Balance Sheet Information

The following table presents the amounts and balance sheet locations of our operating and financing leases recorded on our consolidated balance sheets:


	December 31,
	2024		2023

	(In millions)
Operating leases:
Operating lease right-of-use assets	$	355	$	348

Operating lease liabilities	77		107
Noncurrent operating lease liabilities	301		249
Total operating lease liabilities	$	378	$	356

Finance leases:
Properties, plants and equipment, at cost	$	115	$	109
Less: accumulated amortization	(37)		(25)
Properties, plants and equipment, net	$	78	$	84

Accrued liabilities	$	11	$	11
Other long-term liabilities	71		75
Total finance lease liabilities	$	82	$	86

Schedule of Components of Lease Expense and Supplemental Cash Flow Information

Supplemental balance sheet information related to our leases was as follows:


	December 31,
	2024		2023

Weighted average remaining lease term (in years):
Operating leases	9.2		7.9
Finance leases	8.1		8.7

Weighted average discount rate:
Operating leases	5.6	%	5.0	%
Finance leases	6.1	%	5.8	%

The components of lease expense were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease expense	$	131	$	121	$	117
Finance lease expense:
Amortization of right-of-use assets	12		13		13
Interest on lease liabilities	5		3		3
Variable lease cost	13		13		4
Total lease expense	$	161	$	150	$	137

Supplemental cash flow information related to leases was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	130	$	128	$	126
Operating cash flows from finance leases	$	5	$	3	$	3
Financing cash flows from finance leases	$	11	$	12	$	12

Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$	126	$	103	$	61
Finance leases	$	8	$	38	$	6

Schedule of Operating and Finance Lease Maturities

As of December 31, 2024, minimum future lease payments of our operating and finance lease obligations were as follows:


	Operating		Finance

	(In millions)
2025	$	90	$	16
2026	75		14
2027	53		13
2028	38		13
2029	30		11
Thereafter	211		36
Future minimum lease payments	497		103
Less: imputed interest	(119)		(21)
Total lease obligations	378		82
Less: current obligations	(77)		(11)
Long-term lease obligations	$	301	$	71

Schedule of Lease Income

Lease income recognized was as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Operating lease revenues	$	17	$	17	$	14

Sales-type lease interest income	$	2	$	2	$	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$	2	$	1	$	2

Schedule of Minimum Undiscounted Lease Payments

Annual minimum undiscounted lease payments in which we are a lessor to third-party contracts as of December 31, 2024 were as follows:


	Operating		Sales-Type

	(In millions)
2025	$	3	$	2
2026	—		2
2027	—		2
2028	—		2
2029	—		2
Thereafter	—		12
Total lease payment receipts	$	3	22
Less: imputed interest			(5)
Lease receivables			$	17

Schedule of Net Investments in Operating Leases

Net investment in sales-type leases, which is recorded in Intangibles and other on our consolidated balance sheets, was composed of the following:


	December 31,
	2024		2023

	(In millions)
Lease receivables	$	17	$	19
Unguaranteed residual assets	16		15
Net investment in leases	$	33	$	34

Cushing Connect Joint Venture (Tables)

12 Months Ended

Dec. 31, 2024

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Variable Interest Entities

The most significant assets of Cushing Connect and the Cushing Connect Pipeline that are available to settle only their obligations, along with their most significant liabilities for which their creditors do not have recourse to our general credit, were:


	December 31,
	2024		2023

	(In millions)
Cash and cash equivalents	$	5	$	2
Properties, plants and equipment, at cost	$	103	$	103
Accumulated depreciation	$	(12)	$	(8)
Intangibles and other	$	30	$	32

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

Revenue from Contract with Customer [Abstract]

Revenues (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Disaggregated Revenues

Disaggregated revenues were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Revenues by type: (1)
Refined product revenues:
Transportation fuels (2)	$	22,235	$	24,582	$	30,251
Lubricants and specialty products (3)	2,429		2,521		2,826
Asphalt, fuel oil and other products (4)	1,932		2,167		2,148
Total refined product revenues	26,596		29,270		35,225
Excess crude oil revenues (5)	1,570		2,147		2,342
Transportation and logistic services	107		118		109
Other revenues (6)	307		429		529
Total sales and other revenues	$	28,580	$	31,964	$	38,205


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Refined product revenues by market: (1)
United States:
Mid-Continent	$	9,710	$	10,756	$	14,097
Southwest	4,213		4,056		5,104
Rocky Mountains	5,781		6,916		7,520
Northwest	4,746		5,296		6,058
Northeast	836		959		1,038
Canada	1,047		1,022		1,064
Europe, Asia and Latin America	263		265		344
Total refined product revenues	$	26,596	$	29,270	$	35,225

(1)Prior period amounts have been reclassified to conform with the current period presentation, where applicable.

(2)Transportation fuels revenues are attributable to our: (i) Refining segment wholesale gasoline, diesel and jet fuel, (ii) Marketing segment branded gasoline and diesel, and (iii) Renewables segment renewable diesel fuel.

(3)Lubricant and specialty products consist of base oil, waxes, finished lubricants and other specialty fluids.

(4)Asphalt, fuel oil and other products revenue are attributable to the Refining and Lubricants & Specialties segments.

(5)Excess crude oil revenues represent sales of purchased crude oil inventory that at times exceeds the supply needs of our refineries.

(6)Other revenues are principally attributable to our Refining segment.

Schedule of Aggregate Minimum Volumes Expected to be Sold Under Long-term Sales Contracts

Aggregate minimum volumes expected to be sold (future performance obligations) under our long-term product sales contracts with customers are as follows, which include branded sales volumes assumed upon our acquisition of certain entities in the Sinclair Transactions:


Contractual Minimum		2025	2026	2027	Thereafter	Total

	(In millions)
Refined product sales volumes (barrels)		29	21	16	34	100

Annual minimum revenues attributable to our third-party contracts as of December 31, 2024 are presented below:


Contractual Minimum		2025		2026		2027		Thereafter		Total

	(In millions)
Midstream operations revenues		$	11	$	8	$	8	$	36	$	63

Other Income, Net (Tables)

12 Months Ended

Dec. 31, 2024

Other Income and Expenses [Abstract]

Schedule of Other Income, Net

Other income, net consists of the following:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Gain on business interruption insurance settlement	$	—	$	—	$	15
Gain on early extinguishment of debt	—		—		1
Gain (loss) on foreign currency transactions	—		3		(2)
Gain on sale of assets and other	15		27		14
Other income, net	$	15	$	30	$	28

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value Measurements of Asset and Liability Instruments

The carrying amounts of derivative instruments and environmental credit obligations at December 31, 2024 and 2023 were as follows:


	Carrying Amount		Fair Value by Input Level
			Level 1		Level 2		Level 3

	(In millions)
December 31, 2024
Assets:


Commodity forward contracts	$	1	$	—	$	1	$	—

Foreign currency forward contracts	18		—		18		—
Total assets	$	19	$	—	$	19	$	—

Liabilities:
NYMEX futures contracts	$	1	$	1	$	—	$	—


Commodity forward contracts	1		—		1		—

Environmental credit obligations	10		—		10		—
Total liabilities	$	12	$	1	$	11	$	—


	Carrying Amount		Fair Value by Input Level
			Level 1		Level 2		Level 3

	(In millions)
December 31, 2023
Assets:
NYMEX futures contracts	$	1	$	1	$	—	$	—

Commodity forward contracts	3		—		3		—


Total assets	$	4	$	1	$	3	$	—

Liabilities:

Commodity price swaps	$	8	$	—	$	8	$	—

Commodity forward contracts	2		—		2		—
Foreign currency forward contracts	8		—		8		—

Total liabilities	$	18	$	—	$	18	$	—

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share

The following is a reconciliation of the denominators of the basic and diluted per share computations for net income attributable to HF Sinclair stockholders:


	Years Ended December 31,
	2024		2023		2022

	(In millions, except share and per share data)
Net income attributable to HF Sinclair stockholders	$	177	$	1,590	$	2,923
Less: participating securities’ share in earnings (1)	(2)		(14)		(30)
Net income attributable to common shares	$	175	$	1,576	$	2,893

Average number of common shares outstanding (in thousands):
Basic	192,073		190,035		202,566

Diluted	192,073		190,035		202,566
Basic earnings per share	$	0.91	$	8.29	$	14.28
Diluted earnings per share	$	0.91	$	8.29	$	14.28

(1)Unvested restricted stock unit awards and unvested performance share units that settle in HF Sinclair common stock represent participating securities because they participate in nonforfeitable dividends or distributions with the common stockholders of HF Sinclair. Participating earnings represent the distributed and undistributed earnings of HF Sinclair attributable to the participating securities. Unvested restricted stock unit awards and performance share units do not participate in undistributed net losses as they are not contractually obligated to do so.

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-based Compensation Activity

The stock-based compensation expense and associated tax benefit were as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Compensation expense:
Restricted stock units	$	18	$	30	$	27
Performance stock units	4		12		9
Total compensation expense	$	22	$	42	$	36

Tax benefit recognized on compensation expense	$	5	$	10	$	9

Schedule of Restricted Stock Activity

A summary of restricted stock units activity during the year ended December 31, 2024 is presented below:


Restricted Stock Units	Grants	Weighted Average Grant Date Fair Value

Outstanding at January 1, 2024	1,102,755	$	50.71
Granted	585,455	$	42.36
Vested	(486,126)	$	33.47
Forfeited	(250,394)	$	51.27

Outstanding at December 31, 2024	951,690	$	54.23

The following table reflects activity related to our restricted stock units:


	Years Ended December 31,
Restricted Stock Unit Activity	2024		2023		2022

Grant date fair value of vested units (in millions)	$	16	$	21	$	26
Weighted average grant date fair value per granted unit	$	42.36	$	52.59	$	59.41
Cash paid for settlement of awards on vesting date (in millions)	$	1	$	4	$	6
Restricted stock units settled in cash	24,065		71,589		96,005

Schedule Of Performance Share Activity

A summary of performance share units activity during the year ended December 31, 2024 is presented below:


Performance Share Units	Grants	Weighted Average Grant Date Fair Value

Outstanding at January 1, 2024	485,531	$	61.66
Granted	309,397	$	49.90
Vested	(75,886)	$	38.70
Forfeited	(96,615)	$	55.30

Outstanding at December 31, 2024	622,427	$	59.60

The following table reflects activity related to our performance share units:


	Years Ended December 31,
Performance Share Units Activity	2024		2023		2022

Grant date fair value of vested units (in millions)	$	3	$	7	$	6
Weighted average grant date fair value per granted unit	$	49.90	$	67.73	$	72.04
Cash paid for settlement of awards on vesting date (in millions)	$	—	$	1	$	1
Performance stock units settled in cash	2,724		23,587		12,108

Inventories (Tables)

12 Months Ended

Dec. 31, 2024

Inventory Disclosure [Abstract]

Schedule of Inventory Components

Inventories consist of the following components:


	December 31,
	2024		2023

	(In millions)
Crude oil	$	799	$	858
Other raw materials and unfinished products (1)	656		683
Finished products (2)	1,329		1,437
Lower of cost or market reserve	(289)		(332)
Crude oil and refined products	2,495		2,646

Process chemicals (3)	43		51
Repairs and maintenance supplies and other (4)	260		225
Materials, supplies and other	303		276
Total inventories	$	2,798	$	2,922

(1)Other raw materials and unfinished products include feedstocks and blendstocks, other than crude.

(2)Finished products include gasolines, jet fuels, diesels, renewable diesels, lubricants, asphalts, LPG’s and residual fuels.

(3)Process chemicals include additives and other chemicals.

(4)Includes environmental credits.

The following table is a summary of the lower of cost or market reserve activity:


Lower of Cost or Market Reserve Activity Summary:	Refining		Renewables		Total

	(In millions)
Balance at December 31, 2021	$	—	$	9	$	9

Lower of cost or market inventory valuation adjustments	—		52		52
Balance at December 31, 2022 (1)	$	—	$	61	$	61


Lower of cost or market inventory valuation adjustments	221		50		271
Balance at December 31, 2023	$	221	$	111	$	332


Lower of cost or market inventory valuation adjustments	(32)		(11)		(43)
Balance at December 31, 2024	$	189	$	100	$	289

(1)The excess replacement cost over the LIFO value of our Refining segment inventories was $39 million at December 31, 2022.

Properties, Plants and Equipment (Tables)

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Schedule of Components of Property, Plants and Equipment

The components of properties, plants and equipment are as follows:


	December 31,
	2024		2023

	(In millions)
Land, buildings and improvements	$	790	$	766
Refining facilities	6,793		6,594
Pipelines and terminals	2,356		2,301
Transportation vehicles	42		38
Other fixed assets	640		544
Construction in progress	310		291
Properties, plants and equipment, at cost	10,931		10,534
Less: accumulated depreciation	(4,373)		(3,907)
Properties, plants and equipment, net	$	6,558	$	6,627

Goodwill, Intangibles and Long-lived Assets (Tables)

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following is a summary of our goodwill balance by segment:


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Total

	(In millions)
Balance at December 31, 2022	$	1,977	$	159	$	164	$	246	$	432	$	2,978
Goodwill disposal and other changes	—		—		—		(1)		—		(1)
Foreign currency translation adjustment	—		—		—		1		—		1
Balance at December 31, 2023	$	1,977	$	159	$	164	$	246	$	432	$	2,978

Foreign currency translation adjustment	—		—		—		(1)		—		(1)
Balance at December 31, 2024	$	1,977	$	159	$	164	$	245	$	432	$	2,977

The following consists of goodwill gross amounts and accumulated impairment charges as of December 31, 2024:


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Total

Balance at December 31, 2024	(In millions)
Goodwill	$	2,286	$	159	$	164	$	480	$	432	$	3,521
Accumulated impairment losses	(309)		—		—		(235)		—		(544)
Total Goodwill	$	1,977	$	159	$	164	$	245	$	432	$	2,977

Schedule of Intangible Assets

The carrying amounts of our intangible assets presented in Intangibles and other on our consolidated balance sheets are as follows:


		December 31
	Useful Life	2024		2023

		(In millions)
Customer relationships	4 - 20 years	$	345	$	348
Transportation agreements	30 years	60		60
Trademarks, patents and other	6 - 20 years	257		264
		662		672
Less: accumulated amortization		(311)		(261)
Total intangibles, net		$	351	$	411

Schedule of Estimated Future Amortization Expense Related to Intangible Assets

Estimated future amortization expense related to the intangible assets at December 31, 2024 is as follows:


Estimated Future Amortization Expense for Year Ended December 31:	(In millions)

2025	$	55
2026	47
2027	41
2028	34
2029	34
Thereafter	140
Total	$	351

Schedule of Long-Lived Assets by Geographic Location

Long-lived assets, defined as properties, plants, and equipment, net, equity method investments, turnaround and catalyst costs and net investment in leases by geographic location are as follows:


	December 31,
	2024		2023

	(In millions)
United States	$	7,301	$	7,173
Canada	319		355
Europe and Asia	157		162
Total long-lived assets	$	7,777	$	7,690

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Schedule of Accrued Liabilities

Accrued Liabilities and Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Accrued liabilities consist of the following:


	December 31,
	2024		2023

	(In millions)
Accrued interest expense	$	38	$	38
Accrued taxes other than income	28		29
Derivatives	2		18
Environmental liabilities	27		34
Precious metal financing	32		37
ROU financing lease liabilities	11		11

Wage and other employee-related liabilities	85		85
Environmental credit obligations	17		6
Other	137		195
Total accrued liabilities	$	377	$	453

Schedule of Other Long-Term Liabilities

Other long-term liabilities consist of the following:


	December 31,
	2024		2023

	(In millions)
Environmental liabilities	$	163	$	161
ROU financing lease liabilities	71		75
Asset retirement obligation	66		65
Other	141		118
Total other long-term liabilities	$	441	$	419

Environmental (Tables)

12 Months Ended

Dec. 31, 2024

Environmental Expense and Liabilities [Abstract]

Schedule of Expenses Incurred for Environmental Remediation Obligation

The table below presents the expenses incurred for environmental remediation obligations:


	Years Ended December 31,
Environmental Remediation	2024		2023		2022

	(in millions)
Environmental remediation expense	$	14	$	27	$	13

Schedule of Accrued Environmental Liabilities

The table below presents the accrued environmental liabilities reflected on the consolidated balance sheets:


		December 31,
Environmental Remediation	Balance Sheet Classification	2024		2023		2022

		(in millions)
Current portion	Accrued Liabilities	$	27	$	34	$	22
Long-term portion	Other long-term liabilities	163		161		170
Total accrued environmental liability		$	190	$	195	$	192

Debt (Tables)

12 Months Ended

Dec. 31, 2024

Debt Disclosure [Abstract]

Schedule of Long-Term Debt Carrying Amounts

The principal and carrying amounts of Long-term debt are as follows:


		Carrying Amount (1)
	Maturity Date	December 31, 2024		December 31, 2023

		(In millions)
HollyFrontier Corporation Senior Notes:
5.875% Senior Notes	April 2026	$	203	$	203
4.500% Senior Notes	October 2030	75		75
		278		278
HF Sinclair Senior Notes:
5.875% Senior Notes	April 2026	797		797
6.375% Senior Notes	April 2027	400		400
5.000% Senior Notes	February 2028	499		499
4.500% Senior Notes	October 2030	325		325
		2,021		2,021
HEP Senior Notes:
6.375% Senior Notes	April 2027	—		—
5.000% Senior Notes	February 2028	1		1
		1		1

Total Senior Notes		2,300		2,300

HEP Credit Agreement	July 2025	350		456
HF Sinclair Credit Agreement	April 2026	—		—
Total Credit Agreements		350		456

Less: current debt (2)		(350)		—
Unamortized discount and debt issuance costs		(12)		(17)
Total long-term debt, net		$	2,288	$	2,739

(1)As of December 31, 2024 and 2023, the carrying amounts of our Senior Notes equaled the principal amounts.

(2)The HEP Credit Agreement matures in July 2025 and is classified as Current debt on our consolidated balance sheets as of December 31, 2024.

The fair values of the senior notes are as follows:


	December 31,
	2024		2023

	(In millions)
HollyFrontier Corporation, HF Sinclair and HEP Senior Notes	$	2,284	$	2,272

On January 28, 2025, we completed a cash tender offer for $646 million in aggregate principal amount (the “Tender Offer”) as follows:


Maturity Date	Issuer	Aggregate Principal Amount Accepted		Purchase Price		Accrued Interest Paid at Closing

April 2027	HF Sinclair	$	150	$	153	$	3
April 2026	HF Sinclair	$	448	$	452	$	9
April 2026	HollyFrontier	$	48	$	49	$	1
Total		$	646	$	654	$	13

Schedule of Principal Maturities of Long-Term Debt

Principal maturities of outstanding debt as of December 31, 2024 are as follows:


Years Ending December 31:	(In millions)

2025	$	350
2026	1,000
2027	400
2028	500
2029	—
Thereafter	400
Total	$	2,650

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Net Unrealized Gain (Loss) Recognized in OCI and Gain (Loss) Reclassified into Earnings

The following table presents the realized loss reclassified from accumulated other comprehensive income into earnings due to fair value adjustments and maturities of hedging instruments under hedge accounting:


	Statement of Income Classification	Years Ended December 31,
		2024		2023		2022

		(In millions)
Derivatives designated as cash flow hedging instruments:
Commodity contracts	Sales and other revenues	$	(5)	$	(3)	$	(5)

Schedule of Gain (Loss) Recognized in Earnings

The following table presents the pre-tax effect on earnings due to maturities and fair value adjustments of our economic hedges:


	Statement of Income Classification	Years Ended December 31,
		2024		2023		2022

		(In millions)
Derivatives not designated as hedging instruments:
Commodity contracts	Cost of materials and other	$	(8)	$	10	$	(17)
	Operating expenses	(4)		(21)		(14)
	Interest expense	3		2		(5)
Foreign currency contracts	Gain (loss) on foreign currency transactions	33		(7)		28
	Total	$	24	$	(16)	$	(8)

Schedule of Notional Amounts of Outstanding Derivatives Serving as Economic Hedges

As of December 31, 2024, we have the following notional contract volumes related to outstanding derivative instruments (all maturing in 2025):

Total Outstanding Notional

Unit of Measure

Derivatives not designated as hedging instruments:

NYMEX futures (WTI) - short

570,000

Barrels

Forward gasoline and diesel contracts - long

450,000

Barrels

Foreign currency forward contracts

383,222,096

U. S. dollar

Forward commodity contracts (platinum)

34,628

Troy ounces

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The following tables presents the fair value and the locations of our outstanding derivative instruments in the consolidated balance sheet. These amounts are presented on a gross basis with offsetting balances that reconcile to a net asset or liability position on our consolidated balance sheets. We present on a net basis to reflect the net settlement of these positions in accordance with provisions of our master netting arrangements.


	Derivatives in Net Asset Position						Derivatives in Net Liability Position
	Gross Assets		Gross Liabilities Offset in Balance Sheet		Net Assets Recognized in Balance Sheet		Gross Liabilities		Gross Assets Offset in Balance Sheet		Net Liabilities Recognized in Balance Sheet

			(In millions)
December 31, 2024
Derivatives not designated as cash flow hedging instruments:
NYMEX futures contracts	$	—	$	—	$	—	$	1	$	—	$	1


Commodity forward contracts	1		—		1		1		—		1
Foreign currency forward contracts	18		—		18		—		—		—
	$	19	$	—	$	19	$	2	$	—	$	2

Total net balance					$	19					$	2

Balance sheet classification:	Prepayments and other				$	19	Accrued liabilities				$	2


	Derivatives in Net Asset Position						Derivatives in Net Liability Position
	Gross Assets		Gross Liabilities Offset in Balance Sheet		Net Assets Recognized in Balance Sheet		Gross Liabilities		Gross Assets Offset in Balance Sheet		Net Liabilities Recognized in Balance Sheet

	(In millions)








December 31, 2023
Derivatives not designated as cash flow hedging instruments:
NYMEX futures contracts	$	1	$	—	$	1	$	—	$	—	$	—
Commodity price swap contracts	—		—		—		8		—		8

Commodity forward contracts	3		—		3		2		—		2
Foreign currency forward contracts	—		—		—		8		—		8
	$	4	$	—	$	4	$	18	$	—	$	18

Total net balance					$	4					$	18

Balance sheet classification:	Prepayments and other				$	4	Accrued liabilities				$	18

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Provision For Income Taxes

The provision for income taxes is comprised of the following:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Current:
Federal	$	26	$	180	$	675
State	12		24		109
Foreign	45		45		58
Deferred:
Federal	(34)		155		39
State	(8)		31		21
Foreign	(7)		7		(7)
Total income tax expense	$	34	$	442	$	895

Schedule of Effective Tax Rate to Income Tax Expense (Benefit)

The statutory federal income tax rate applied to pre-tax book income reconciles to income tax expense as follows:


	Years Ended December 31,
	2024		2023		2022

	(In millions)
Tax computed at statutory rate	$	46	$	452	$	827
State income taxes, net of federal tax benefit	(5)		56		123
Less: noncontrolling interest in net income	(2)		(29)		(29)
Effect of change in state rate	8		—		(16)
Less: nontaxable permanent differences	(51)		(49)		—
Foreign rate differential	1		6		7
Uncertain tax positions	20		—		—
Change in valuation allowance	5		—		—
Fines and penalties	8		—		—
Less: tax benefit on equity investment dividends received	(3)		—		—
Less: federal tax credits	—		(5)		(24)
U.S. tax on non-U.S. operations	2		7		13
Other	5		4		(6)
Total income tax expense	$	34	$	442	$	895

Schedule of Deferred Income Tax Assets And Liabilities

Our deferred income tax assets and liabilities as of December 31, 2024 and 2023 are as follows:


	December 31, 2024
	Assets		Liabilities		Total

	(In millions)
Deferred income taxes:
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation)	$	—	$	(1,174)	$	(1,174)
Lease obligation	114		—		114
Accrued employee benefits	22		—		22
Accrued post-retirement benefits	10		—		10
Accrued environmental costs	41		—		41

Inventory differences	—		(159)		(159)
Deferred turnaround costs	—		(185)		(185)
Net operating loss and tax credit carryforwards	116		—		116
Interest Limitation under 163(j)	19		—		19
Other	—		(14)		(14)
Valuation allowance	(14)		—		(14)
Total	$	308	$	(1,532)	$	(1,224)


	December 31, 2023
	Assets		Liabilities		Total

	(In millions)
Deferred income taxes:
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation)	$	—	$	(1,172)	$	(1,172)
Lease obligation	106		—		106
Accrued employee benefits	20		—		20
Accrued post-retirement benefits	10		—		10
Accrued environmental costs	43		—		43
Hedging instruments	2		—		2
Inventory differences	—		(164)		(164)
Deferred turnaround costs	—		(156)		(156)
Net operating loss and tax credit carryforwards	35		—		35
Other	—		(10)		(10)
Valuation allowance	(11)		—		(11)
Total	$	205	$	(1,502)	$	(1,297)

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:


	Years Ended December 31,
	2024		2023		2022

			(In millions)
Balance at January 1	$	1	$	1	$	55

Additions for tax positions related to prior years	23		—		—
Reductions for tax positions of prior years	—		—		(54)


Balance at December 31	$	24	$	1	$	1

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Schedule of Purchases of Shares under Share Repurchase Program

The following table presents total open market and privately negotiated purchases of shares under our share repurchase programs for the years ended December 31, 2024 and 2023.


	Years Ended December 31,
	2024		2023

	(In millions, except share data)
Number of shares repurchased (1)	11,944,177		18,779,880
Cash paid for shares repurchased	$	664	$	975

(1) During the years ended December 31, 2024 and 2023, 7,864,761 and 15,515,302 shares, respectively, were repurchased for $456 million and $811 million, respectively, pursuant to privately negotiated repurchases from REH Company.

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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Other Comprehensive Income (Loss), before Tax [Abstract]

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of Components and Allocated Tax Effects of OCI

The components and allocated tax effects of other comprehensive income (loss) are as follows:


	Before-Tax		Tax Expense (Benefit)		After-Tax

	(In millions)
Year Ended December 31, 2024
Net change in foreign currency translation adjustment	$	(42)	$	(9)	$	(33)

Net change in pension and other post-retirement benefit obligations	(3)		(1)		(2)
Other comprehensive loss attributable to HF Sinclair stockholders	$	(45)	$	(10)	$	(35)

Year Ended December 31, 2023
Net change in foreign currency translation adjustment	$	13	$	3	$	10


Other comprehensive income attributable to HF Sinclair stockholders	$	13	$	3	$	10

Year Ended December 31, 2022
Net change in foreign currency translation adjustment	$	(32)	$	(6)	$	(26)

Net change in pension and other post-retirement benefit obligations	1		—		1
Other comprehensive loss attributable to HF Sinclair stockholders	$	(31)	$	(6)	$	(25)

Schedule of Income Statement Line Items Effects Out of AOCI

The following table presents the line item effects for reclassifications out of accumulated other comprehensive income (“AOCI”) and into the consolidated statements of income:


	Years Ended December 31,
	2024		2023		2022

AOCI Component	Gain (Loss) Reclassified From AOCI						Statement of Income Classification

	(In millions)
Hedging instruments:
Commodity price swaps	$	(5)	$	(3)	$	(5)	Sales and other revenues



	(1)		—		(1)		Income tax benefit
	(4)		(3)		(4)		Net of tax

Other post-retirement benefit obligations:
Pension obligations	1		(1)		—		Other, net
	—		—		—		Income tax expense (benefit)
	1		(1)		—		Net of tax

Post-retirement healthcare obligations	2		4		3		Other, net
	1		1		—		Income tax expense
	1		3		3		Net of tax





Total reclassifications for the period	$	(2)	$	(1)	$	(1)

Schedule of AOCI in Equity

Accumulated other comprehensive loss in the equity section of our consolidated balance sheets includes:


	Years Ended December 31,
	2024		2023

	(In millions)
Foreign currency translation adjustment	$	(57)	$	(24)
Unrealized gain on pension obligations	—		1
Unrealized gain on post-retirement benefit obligations	10		11


Accumulated other comprehensive loss	$	(47)	$	(12)

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Transportation and Storage Fees Under Agreement

At December 31, 2024, the minimum future transportation and storage fees under transportation agreements having terms in excess of one year are as follows:


Minimum Future Transportation and Storage Fees for the Year Ended December 31:	(In millions)

2025	$	250
2026	212
2027	212
2028	217
2029	212
Thereafter	894
Total	$	1,997

Segment Information (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The following is a summary of the financial information of our reportable segments reconciled to the amounts reported in the consolidated financial statements.


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2024
Sales and other revenues:
Revenues from external customers	$	21,701	$	644	$	3,428	$	2,700	$	107	$	—	$	28,580
Intersegment revenues and other (1)	3,639		347		—		12		537		(4,535)		—
	25,340		991		3,428		2,712		644		(4,535)		28,580
Cost of sales: (2)
Cost of materials and other (3)	22,907		910		3,319		1,977		—		(4,531)		24,582
Lower of cost or market inventory valuation adjustments	(32)		(11)		—		—		—		—		(43)
Operating expenses	1,912		100		—		254		214		4		2,484
	24,787		999		3,319		2,231		214		(4,527)		27,023
Selling, general and administrative expenses (2)	219		5		34		150		11		28		447
Depreciation and amortization	495		78		27		90		72		70		832
Asset impairments	6		—		—		1		10		—		17
Income (loss) from operations	(167)		(91)		48		240		337		(106)		261
Earnings of equity method investments	—		—		—		—		29		3		32
Interest income	—		2		—		9		11		53		75
Interest expense	—		(6)		—		(2)		(33)		(124)		(165)
Other income (expense), net	—		—		—		(1)		—		16		15
Income (loss) before income taxes	$	(167)	$	(95)	$	48	$	246	$	344	$	(158)	$	218

Capital expenditures	$	268	$	9	$	52	$	42	$	48	$	51	$	470


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2023
Sales and other revenues:
Revenues from external customers	$	24,157	$	781	$	4,146	$	2,762	$	118	$	—	$	31,964
Intersegment revenues and other (1)	4,516		408		—		13		466		(5,403)		—
	28,673		1,189		4,146		2,775		584		(5,403)		31,964
Cost of sales: (2)
Cost of materials and other (3)	24,042		1,081		4,051		2,009		—		(5,399)		25,784
Lower of cost or market inventory valuation adjustments	221		50		—		—		—		—		271
Operating expenses	1,879		109		—		259		189		2		2,438
	26,142		1,240		4,051		2,268		189		(5,397)		28,493
Selling, general and administrative expenses (2)	200		5		34		164		27		67		497
Depreciation and amortization	461		77		24		85		82		42		771

Income (loss) from operations	1,870		(133)		37		258		286		(115)		2,203
Earnings of equity method investments	—		—		—		—		17		—		17
Interest income	—		—		—		8		4		82		94
Interest expense	—		(7)		—		(4)		(101)		(79)		(191)
Other income, net	4		—		—		—		3		23		30
Income (loss) before income taxes	$	1,874	$	(140)	$	37	$	262	$	209	$	(89)	$	2,153

Capital expenditures	$	223	$	18	$	28	$	37	$	32	$	47	$	385


	Refining		Renewables		Marketing		Lubricants & Specialties		Midstream		Corporate, Other and Eliminations		Consolidated Total

	(In millions)
Year Ended December 31, 2022
Sales and other revenues:
Revenues from external customers	$	30,380	$	654	$	3,912	$	3,150	$	109	$	—	$	38,205
Intersegment revenues and other (1)	4,033		361		—		9		431		(4,834)		—
	34,413		1,015		3,912		3,159		540		(4,834)		38,205
Cost of sales: (2)
Cost of materials and other (3)	28,351		974		3,846		2,339		—		(4,830)		30,680
Lower of cost or market inventory valuation adjustments	—		52		—		—		—		—		52
Operating expenses	1,761		112		—		278		171		13		2,335
	30,112		1,138		3,846		2,617		171		(4,817)		33,067
Selling, general and administrative expenses (2)	147		4		3		168		17		88		427
Depreciation and amortization	397		53		18		81		77		31		657

Income (loss) from operations	3,757		(180)		45		293		275		(136)		4,054
Interest income	—		—		—		1		5		24		30
Interest expense	—		(6)		—		(5)		(83)		(82)		(176)
Other income (expense), net	(1)		—		—		3		1		25		28
Income (loss) before income taxes	$	3,756	$	(186)	$	45	$	292	$	198	$	(169)	$	3,936


Capital expenditures	$	168	$	225	$	9	$	35	$	33	$	54	$	524

(1)Refining segment intersegment revenues relate to transportation fuels sold to the Marketing segment. Midstream segment revenues relate to pipeline and terminalling services provided primarily to the Refining segment, including leases. These transactions eliminate in consolidation.

(2)Exclusive of Depreciation and amortization.

(3)Exclusive of Lower of cost or market inventory valuation adjustments.

Description of Business and Summary of Significant Accounting Policies - Narrative (Details)			12 Months Ended
	Dec. 01, 2023 USD ($) shares	Mar. 14, 2022 USD ($) $ / shares shares	Dec. 31, 2024 USD ($) country facility location branded_station $ / shares	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($)
Ownership Interest By Project Type [Line Items]
Number of branded stations \| branded_station			1,600
Number of locations licensed to use brand \| location			300
Number of countries entity licensed to exports products \| country			80
Common stock, par value (in USD per share) \| $ / shares		$ 0.01	$ 0.01	$ 0.01
Allowance for doubtful accounts			$ 4,000,000	$ 3,000,000
Asset retirement obligation			66,000,000	65,000,000
Deferred turnaround and amortization expense			$ 264,000,000	$ 239,000,000	$ 159,000,000
Environmental Remediation Expense, Statement of Income or Comprehensive Income [Extensible Enumeration]			Operating Costs and Expenses	Operating Costs and Expenses	Operating Costs and Expenses
Employee contribution expense			$ 86,000,000	$ 81,000,000	$ 74,000,000
Proceeds from inventory repurchase agreements			26,000,000	26,000,000	42,000,000
Payments under inventory repurchase agreements			$ 27,000,000	27,000,000	$ 43,000,000
Minimum
Ownership Interest By Project Type [Line Items]
Frequency of maintenance			5 years
Refining, pipeline and terminal facilities \| Minimum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			15 years
Refining, pipeline and terminal facilities \| Maximum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			32 years
Buildings and improvements \| Minimum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			10 years
Buildings and improvements \| Maximum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			40 years
Other fixed assets \| Minimum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			5 years
Other fixed assets \| Maximum
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			30 years
Vehicles
Ownership Interest By Project Type [Line Items]
Estimated useful life of assets			5 years
HEP
Ownership Interest By Project Type [Line Items]
Conversion ratio	0.315
Common stock in cash	$ 4.00
Transaction cash consideration transferred	$ 268,000,000
Shares issued in transaction (in shares) \| shares	21,072,326
Incremental acquisition and integration costs				$ 24,000,000
Sinclair Merger \| REH Company
Ownership Interest By Project Type [Line Items]
Shares issued in transaction (in shares) \| shares		60,230,036
Value of shares issued in transaction		$ 2,149,000,000
Sinclair Merger \| REH Company \| HEP
Ownership Interest By Project Type [Line Items]
Transaction cash consideration transferred		$ 329,000,000
Shares issued in transaction (in shares) \| shares		21,000,000
Sinclair Merger \| HF Sinclair \| REH Company
Ownership Interest By Project Type [Line Items]
Transaction cash consideration transferred		$ 78,000,000
Aggregate consideration paid in transaction		$ 2,072,000,000
WYOMING
Ownership Interest By Project Type [Line Items]
Number of facilities producing renewable diesel \| facility			2

Description of Business and Summary of Significant Accounting Policies - Schedule of Equity Method Investments (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Underlying Equity	$ 172	$ 170
Recorded Investment Balance	265	266
Difference	(93)	(96)
Osage Pipe Line Company, LLC
Schedule of Equity Method Investments [Line Items]
Underlying Equity	7	1
Recorded Investment Balance	32	27
Difference	(25)	(26)
Cheyenne Pipeline, LLC
Schedule of Equity Method Investments [Line Items]
Underlying Equity	28	31
Recorded Investment Balance	39	42
Difference	(11)	(11)
Cushing Connect Terminal Holdings LLC
Schedule of Equity Method Investments [Line Items]
Underlying Equity	46	48
Recorded Investment Balance	30	33
Difference	16	15
Pioneer Investments Corp.
Schedule of Equity Method Investments [Line Items]
Underlying Equity	26	24
Recorded Investment Balance	132	131
Difference	(106)	(107)
Saddle Butte Pipeline III, LLC
Schedule of Equity Method Investments [Line Items]
Underlying Equity	65	66
Recorded Investment Balance	32	33
Difference	$ 33	$ 33

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

Leases - Narrative (Details) $ in Millions	Dec. 31, 2024 USD ($)
Lessee, Lease, Description [Line Items]
Lease not yet commenced, term	6 years
Future undiscounted lease payments	$ 12.8
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease terms	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease terms	55 years
Lease extension term	10 years

Leases - Supplemental Balance Sheet Schedule (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Operating leases:
Operating lease right-of-use assets	$ 355	$ 348
Operating lease liabilities	77	107
Noncurrent operating lease liabilities	301	249
Total operating lease liabilities	378	356
Finance leases:
Properties, plants and equipment, at cost	115	109
Less: accumulated amortization	(37)	(25)
Properties, plants and equipment, net	$ 78	$ 84
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization	Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization
Accrued liabilities	$ 11	$ 11
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued liabilities	Accrued liabilities
Other long-term liabilities	$ 71	$ 75
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other long-term liabilities	Other long-term liabilities
Total finance lease liabilities	$ 82	$ 86
Weighted average remaining lease term (in years):
Operating leases	9 years 2 months 12 days	7 years 10 months 24 days
Finance leases	8 years 1 month 6 days	8 years 8 months 12 days
Weighted average discount rate:
Operating leases	5.60%	5.00%
Finance leases	6.10%	5.80%

Leases - Components of Lease Expense Schedule (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease expense	$ 131	$ 121	$ 117
Finance lease expense:
Amortization of right-of-use assets	12	13	13
Interest on lease liabilities	5	3	3
Variable lease cost	13	13	4
Total lease expense	$ 161	$ 150	$ 137

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 130	$ 128	$ 126
Operating cash flows from finance leases	5	3	3
Financing cash flows from finance leases	11	12	12
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	126	103	61
Finance leases	$ 8	$ 38	$ 6

Leases - Schedule of Operating and Finance Lease Maturities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Operating
2025	$ 90
2026	75
2027	53
2028	38
2029	30
Thereafter	211
Future minimum lease payments	497
Less: imputed interest	(119)
Total operating lease liabilities	378	$ 356
Less: current obligations	(77)	(107)
Noncurrent operating lease liabilities	301	249
Finance
2025	16
2026	14
2027	13
2028	13
2029	11
Thereafter	36
Future minimum lease payments	103
Less: imputed interest	(21)
Total finance lease liabilities	82	86
Less: current obligations	(11)	(11)
Long-term lease obligations	$ 71	$ 75

Leases - Schedule of Lease Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease revenues	$ 17	$ 17	$ 14
Sales-type lease interest income	2	2	3
Lease revenues relating to variable lease payments not included in measurement of the sales-type lease receivable	$ 2	$ 1	$ 2

Leases - Schedule of Minimum Undiscounted Lease Payments (Details) $ in Millions	Dec. 31, 2024 USD ($)
Operating
2025	$ 3
2026	0
2027	0
2028	0
2029	0
Thereafter	0
Total lease payment receipts	3
Sales-Type
2025	2
2026	2
2027	2
2028	2
2029	2
Thereafter	12
Total lease payment receipts	22
Less: imputed interest	(5)
Total lease receivable	$ 17

Leases - Schedule of Net Investments (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Lease receivables	$ 17	$ 19
Unguaranteed residual assets	16	15
Net investment in leases	$ 33	$ 34

Cushing Connect Joint Venture - Narrative (Details) - HEP - Cushing Connect bbl in Thousands	12 Months Ended
	Dec. 31, 2024 bbl
Holly Energy Partners Entity [Line Items)
Barrels of crude oil per day	160
Barrels of crude oil, value	1,500

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Cushing Connect Joint Venture - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Holly Energy Partners Entity [Line Items)
Cash and cash equivalents	$ 800	$ 1,354
Properties, plants and equipment, at cost	10,931	10,534
Accumulated depreciation	(4,373)	(3,907)
Intangibles and other	962	972
Variable Interest Entity, Not Primary Beneficiary \| Cushing Connect
Holly Energy Partners Entity [Line Items)
Cash and cash equivalents	5	2
Properties, plants and equipment, at cost	103	103
Accumulated depreciation	(12)	(8)
Intangibles and other	$ 30	$ 32

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Revenues - Schedule of Disaggregated Revenues (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Sales and other revenues	$ 28,580	$ 31,964	$ 38,205
Refining
Disaggregation of Revenue [Line Items]
Sales and other revenues	21,701	24,157	30,380
Lubricants & Specialties
Disaggregation of Revenue [Line Items]
Sales and other revenues	2,700	2,762	3,150
Total refined product revenues
Disaggregation of Revenue [Line Items]
Sales and other revenues	26,596	29,270	35,225
Total refined product revenues \| Mid-Continent
Disaggregation of Revenue [Line Items]
Sales and other revenues	9,710	10,756	14,097
Total refined product revenues \| Southwest
Disaggregation of Revenue [Line Items]
Sales and other revenues	4,213	4,056	5,104
Total refined product revenues \| Rocky Mountains
Disaggregation of Revenue [Line Items]
Sales and other revenues	5,781	6,916	7,520
Total refined product revenues \| Northwest
Disaggregation of Revenue [Line Items]
Sales and other revenues	4,746	5,296	6,058
Total refined product revenues \| Northeast
Disaggregation of Revenue [Line Items]
Sales and other revenues	836	959	1,038
Total refined product revenues \| Canada
Disaggregation of Revenue [Line Items]
Sales and other revenues	1,047	1,022	1,064
Total refined product revenues \| Europe, Asia and Latin America
Disaggregation of Revenue [Line Items]
Sales and other revenues	263	265	344
Transportation fuels
Disaggregation of Revenue [Line Items]
Sales and other revenues	22,235	24,582	30,251
Lubricants and specialty products
Disaggregation of Revenue [Line Items]
Sales and other revenues	2,429	2,521	2,826
Asphalt, fuel oil and other products
Disaggregation of Revenue [Line Items]
Sales and other revenues	1,932	2,167	2,148
Excess crude oil revenues
Disaggregation of Revenue [Line Items]
Sales and other revenues	1,570	2,147	2,342
Transportation and logistic services
Disaggregation of Revenue [Line Items]
Sales and other revenues	107	118	109
Other revenues
Disaggregation of Revenue [Line Items]
Sales and other revenues	$ 307	$ 429	$ 529

Revenues - Schedule of Performance Obligations (Details) bbl in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) bbl	Dec. 31, 2023	Dec. 31, 2022
Shell \| Revenue Benchmark \| Customer Concentration Risk
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Concentration risk, percentage of total revenues	11.00%	12.00%	15.00%
Midstream \| Third-Party Customer
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation revenues \| $	$ 63
Total refined product revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, sale of refined product barrels \| bbl	100
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 \| Midstream \| Third-Party Customer
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation revenues \| $	$ 11
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01 \| Total refined product revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, sale of refined product barrels \| bbl	29
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 \| Midstream \| Third-Party Customer
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation revenues \| $	$ 8
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 \| Total refined product revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, sale of refined product barrels \| bbl	21
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 \| Midstream \| Third-Party Customer
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation revenues \| $	$ 8
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 \| Total refined product revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, sale of refined product barrels \| bbl	16
Satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 \| Midstream \| Third-Party Customer
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation revenues \| $	$ 36
Satisfaction period
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01 \| Total refined product revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, sale of refined product barrels \| bbl	34
Satisfaction period

Other Income, Net (Details) - USD ($) $ in Millions	12 Months Ended
Other Income, Net (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Other Income and Expenses [Abstract]
Gain on business interruption insurance settlement	$ 0	$ 0	$ 15
Gain on early extinguishment of debt	0	0	1
Gain (loss) on foreign currency transactions	0	3	(2)
Gain on sale of assets and other	15	27	14
Other income, net	$ 15	$ 30	$ 28

Fair Value Measurements (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Derivative assets	$ 19	$ 4
Liabilities:
Derivative liabilities	2	18
NYMEX futures contracts
ASSETS
Derivative assets	0	1
Liabilities:
Derivative liabilities	1	0
Commodity forward contracts
ASSETS
Derivative assets	1	3
Liabilities:
Derivative liabilities	1	2
Foreign currency forward contracts
ASSETS
Derivative assets	18	0
Liabilities:
Derivative liabilities	0	8
Level 1
ASSETS
Total assets	0	1
Liabilities:
Environmental credit obligations	0
Total liabilities	1	0
Level 1 \| NYMEX futures contracts
ASSETS
Derivative assets		1
Liabilities:
Derivative liabilities	1
Level 1 \| Commodity forward contracts
ASSETS
Derivative assets	0	0
Liabilities:
Derivative liabilities	0	0
Level 1 \| Foreign currency forward contracts
ASSETS
Derivative assets	0
Liabilities:
Derivative liabilities		0
Level 1 \| Commodity price swaps
Liabilities:
Derivative liabilities		0
Level 2
ASSETS
Total assets	19	3
Liabilities:
Environmental credit obligations	10
Total liabilities	11	18
Level 2 \| NYMEX futures contracts
ASSETS
Derivative assets		0
Liabilities:
Derivative liabilities	0
Level 2 \| Commodity forward contracts
ASSETS
Derivative assets	1	3
Liabilities:
Derivative liabilities	1	2
Level 2 \| Foreign currency forward contracts
ASSETS
Derivative assets	18
Liabilities:
Derivative liabilities		8
Level 2 \| Commodity price swaps
Liabilities:
Derivative liabilities		8
Level 3
ASSETS
Total assets	0	0
Liabilities:
Environmental credit obligations	0
Total liabilities	0	0
Level 3 \| NYMEX futures contracts
ASSETS
Derivative assets		0
Liabilities:
Derivative liabilities	0
Level 3 \| Commodity forward contracts
ASSETS
Derivative assets	0	0
Liabilities:
Derivative liabilities	0	0
Level 3 \| Foreign currency forward contracts
ASSETS
Derivative assets	0
Liabilities:
Derivative liabilities		0
Level 3 \| Commodity price swaps
Liabilities:
Derivative liabilities		0
Carrying Amount
ASSETS
Total assets	19	4
Liabilities:
Environmental credit obligations	10
Total liabilities	12	18
Carrying Amount \| NYMEX futures contracts
ASSETS
Derivative assets		1
Liabilities:
Derivative liabilities	1
Carrying Amount \| Commodity forward contracts
ASSETS
Derivative assets	1	3
Liabilities:
Derivative liabilities	1	2
Carrying Amount \| Foreign currency forward contracts
ASSETS
Derivative assets	$ 18
Liabilities:
Derivative liabilities		8
Carrying Amount \| Commodity price swaps
Liabilities:
Derivative liabilities		$ 8

Earnings Per Share - Schedule Of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net income attributable to HF Sinclair stockholders	$ 177	$ 1,590	$ 2,923
Less: participating securities' share in earnings	(2)	(14)	(30)
Net income attributable to common shares	$ 175	$ 1,576	$ 2,893
Average number of common shares outstanding (in thousands):
Basic (in shares)	192,073	190,035	202,566
Diluted (in shares)	192,073	190,035	202,566
Basic earnings per share (in USD per share)	$ 0.91	$ 8.29	$ 14.28
Diluted earnings per share (in USD per share)	$ 0.91	$ 8.29	$ 14.28

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Stock-Based Compensation - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available under principal share-based compensation plan (in shares) \| shares	6,368,930
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested grants \| $	$ 29
Unrecognized compensation cost, weighted-average period of recognition	1 year 7 months 6 days
Restricted stock units \| Non-employee Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period	1 year
Restricted stock units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period	1 year
Restricted stock units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period	3 years
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period	3 years
Unrecognized compensation cost related to non-vested grants \| $	$ 21
Unrecognized compensation cost, weighted-average period of recognition	2 years 3 months 18 days
Common stock issued (in shares) \| shares	73,162
Percent payout on vested shares	100.00%
Performance stock units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target	0.00%
Performance stock units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target	200.00%

Stock-Based Compensation - Schedule of Stock-Based Compensation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total compensation expense	$ 22	$ 42	$ 36
Tax benefit recognized on compensation expense	5	10	9
Restricted stock units
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total compensation expense	18	30	27
Performance stock units
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total compensation expense	$ 4	$ 12	$ 9

Stock-Based Compensation - Summary Of Restricted Stock Unit and Performance Share Units Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restricted stock units
Grants
Outstanding at beginning of period (in shares)	1,102,755
Granted (in shares)	585,455
Vested (in shares)	(486,126)
Forfeited (in shares)	(250,394)
Outstanding at end of period (in shares)	951,690	1,102,755
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in USD per share)	$ 50.71
Granted (in USD per share)	42.36	$ 52.59	$ 59.41
Vested (in USD per share)	33.47
Forfeited (in USD per share)	51.27
Outstanding at end of period (in USD per share)	$ 54.23	$ 50.71
Grant date fair value of vested units (in millions)	$ 16	$ 21	$ 26
Weighted average grant date fair value per granted unit (in USD per share)	$ 42.36	$ 52.59	$ 59.41
Cash paid for settlement of awards on vesting date (in millions)	$ 1	$ 4	$ 6
Stock units settled in cash (in shares)	24,065	71,589	96,005
Performance stock units
Grants
Outstanding at beginning of period (in shares)	485,531
Granted (in shares)	309,397
Vested (in shares)	(75,886)
Forfeited (in shares)	(96,615)
Outstanding at end of period (in shares)	622,427	485,531
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in USD per share)	$ 61.66
Granted (in USD per share)	49.90	$ 67.73	$ 72.04
Vested (in USD per share)	38.70
Forfeited (in USD per share)	55.30
Outstanding at end of period (in USD per share)	$ 59.60	$ 61.66
Grant date fair value of vested units (in millions)	$ 3	$ 7	$ 6
Weighted average grant date fair value per granted unit (in USD per share)	$ 49.90	$ 67.73	$ 72.04
Cash paid for settlement of awards on vesting date (in millions)	$ 0	$ 1	$ 1
Stock units settled in cash (in shares)	2,724	23,587	12,108

Inventories - Schedule of Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Crude oil	$ 799	$ 858
Other raw materials and unfinished products	656	683
Finished products	1,329	1,437
Lower of cost or market reserve	(289)	(332)	$ (61)	$ (9)
Crude oil and refined products	2,495	2,646
Process chemicals	43	51
Repair and maintenance supplies and other	260	225
Materials, supplies and other	303	276
Total inventories	$ 2,798	$ 2,922

Inventories - Schedule of Lower of Cost or Market Reserve Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Valuation Reserves [Roll Forward]
Beginning balance	$ 332	$ 61	$ 9
Lower of cost or market inventory valuation adjustments	(43)	271	52
Ending balance	289	332	61
Refining
Inventory Valuation Reserves [Roll Forward]
Beginning balance	221	0	0
Lower of cost or market inventory valuation adjustments	(32)	221	0
Ending balance	189	221	0
Excess of replacement cost over LIFO value of inventory			39
Renewables
Inventory Valuation Reserves [Roll Forward]
Beginning balance	111	61	9
Lower of cost or market inventory valuation adjustments	(11)	50	52
Ending balance	$ 100	$ 111	$ 61

Properties, Plants and Equipment - Components Of Property, Plants And Equipment (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	$ 10,931	$ 10,534
Less: accumulated depreciation	(4,373)	(3,907)
Properties, plants and equipment, net	6,558	6,627
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	790	766
Refining facilities
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	6,793	6,594
Pipelines and terminals
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	2,356	2,301
Transportation vehicles
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	42	38
Other fixed assets
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	640	544
Construction in progress
Property, Plant and Equipment [Line Items]
Properties, plants and equipment, at cost	$ 310	$ 291

Properties, Plants and Equipment - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Capitalized interest	$ 4	$ 4	$ 6
Depreciation expense	$ 509	$ 474	$ 442

Goodwill, Intangibles and Long-lived Assets - Narrative (Details) - USD ($)		12 Months Ended
	Jul. 01, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill		$ 2,977,000,000	$ 2,978,000,000	$ 2,978,000,000
Impairment of goodwill	$ 0	0	0
Amortization expense		55,000,000	55,000,000	51,000,000
Long-lived asset impairment charges		$ 17,000,000	$ 0	$ 0

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Goodwill, Intangibles and Long-lived Assets - Schedule Goodwill by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 2,978	$ 2,978
Goodwill disposal and other changes		(1)
Foreign currency translation adjustment	(1)	1
Goodwill at end of period	2,977	2,978
Refining
Goodwill [Roll Forward]
Goodwill at beginning of period	1,977	1,977
Goodwill disposal and other changes		0
Foreign currency translation adjustment	0	0
Goodwill at end of period	1,977	1,977
Renewables
Goodwill [Roll Forward]
Goodwill at beginning of period	159	159
Goodwill disposal and other changes		0
Foreign currency translation adjustment	0	0
Goodwill at end of period	159	159
Marketing
Goodwill [Roll Forward]
Goodwill at beginning of period	164	164
Goodwill disposal and other changes		0
Foreign currency translation adjustment	0	0
Goodwill at end of period	164	164
Lubricants & Specialties
Goodwill [Roll Forward]
Goodwill at beginning of period	246	246
Goodwill disposal and other changes		(1)
Foreign currency translation adjustment	(1)	1
Goodwill at end of period	245	246
Midstream
Goodwill [Roll Forward]
Goodwill at beginning of period	432	432
Goodwill disposal and other changes		0
Foreign currency translation adjustment	0	0
Goodwill at end of period	$ 432	$ 432

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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-Section S99
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Goodwill, Intangibles and Long-lived Assets - Schedule Goodwill Impairments (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 3,521
Accumulated impairment losses	(544)
Total Goodwill	2,977	$ 2,978	$ 2,978
Refining
Goodwill [Line Items]
Goodwill	2,286
Accumulated impairment losses	(309)
Total Goodwill	1,977	1,977	1,977
Renewables
Goodwill [Line Items]
Goodwill	159
Accumulated impairment losses	0
Total Goodwill	159	159	159
Marketing
Goodwill [Line Items]
Goodwill	164
Accumulated impairment losses	0
Total Goodwill	164	164	164
Lubricants & Specialties
Goodwill [Line Items]
Goodwill	480
Accumulated impairment losses	(235)
Total Goodwill	245	246	246
Midstream
Goodwill [Line Items]
Goodwill	432
Accumulated impairment losses	0
Total Goodwill	$ 432	$ 432	$ 432

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Goodwill, Intangibles and Long-lived Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 662	$ 672
Less: accumulated amortization	(311)	(261)
Total intangibles, net	351	411
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 345	348
Customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	4 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	20 years
Transportation agreements
Finite-Lived Intangible Assets [Line Items]
Useful Life	30 years
Intangible assets, gross	$ 60	60
Trademarks, patents and other
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 257	$ 264
Trademarks, patents and other \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	6 years
Trademarks, patents and other \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	20 years

Goodwill, Intangibles and Long-lived Assets - Schedule of Estimated Future Amortization Expense for Intangible Assets (Details) $ in Millions	Dec. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 55
2026	47
2027	41
2028	34
2029	34
Thereafter	140
Total	$ 351

Goodwill, Intangibles and Long-lived Assets - Schedule of Long-Lived Assets by Geographic Location (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 7,777	$ 7,690
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	7,301	7,173
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	319	355
Europe and Asia
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 157	$ 162

Accrued Liabilities and Other Long-Term Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued interest expense	$ 38	$ 38
Accrued taxes other than income	28	29
Derivatives	2	18
Environmental liabilities	27	34	$ 22
Precious metal financing	32	37
ROU financing lease liabilities	11	11
Wage and other employee-related liabilities	85	85
Environmental credit obligations	17	6
Other	137	195
Total accrued liabilities	$ 377	$ 453

Accrued Liabilities and Other Long-Term Liabilities - Schedule of Other Long-Term Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Environmental liabilities	$ 163	$ 161	$ 170
ROU financing lease liabilities	71	75
Asset retirement obligation	66	65
Other	141	118
Total other long-term liabilities	$ 441	$ 419

Environmental - Schedule of Expenses Incurred for Environmental Remediation Obligation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Environmental Expense and Liabilities [Abstract]
Environmental remediation expense	$ 14	$ 27	$ 13

Environmental - Schedule of Accrued Environmental Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Environmental Expense and Liabilities [Abstract]
Current portion	$ 27	$ 34	$ 22
Environmental Loss Contingency, Current, Statement of Financial Position [Extensible Enumeration]	Accrued liabilities	Accrued liabilities	Accrued liabilities
Long-term portion	$ 163	$ 161	$ 170
Environmental Loss Contingency, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities	Other long-term liabilities
Total accrued environmental liability	$ 190	$ 195	$ 192

Debt - Narrative (Details) - USD ($)	Feb. 18, 2025	Jan. 28, 2025	Jan. 23, 2025	Apr. 27, 2022	Feb. 20, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 04, 2023
Debt Instrument [Line Items]
Outstanding borrowing						$ 350,000,000	$ 456,000,000
Fair value of financing arrangements						31,000,000	37,000,000
Outstanding debt						2,650,000,000
Letter of Credit
Debt Instrument [Line Items]
Outstanding debt						0
HEP
Debt Instrument [Line Items]
Outstanding borrowing							456,000,000
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Fed Funds Effective Rate
Debt Instrument [Line Items]
Variable rate spread				0.50%
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Adjusted Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Variable rate spread				1.00%
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Base Rate \| Minimum
Debt Instrument [Line Items]
Variable rate spread				0.25%
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Base Rate \| Maximum
Debt Instrument [Line Items]
Variable rate spread				1.125%
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Secured Overnight Financing Rate (SOFR) \| Minimum
Debt Instrument [Line Items]
Variable rate spread				1.25%
HF Sinclair And HEP Credit Agreements \| Line of Credit \| Secured Overnight Financing Rate (SOFR) \| Maximum
Debt Instrument [Line Items]
Variable rate spread				2.125%
HF Sinclair Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement						1,650,000,000
Outstanding borrowing						0	$ 0
HEP Credit Agreement \| HEP
Debt Instrument [Line Items]
Maximum borrowing capacity under revolving credit agreement						1,200,000,000
Outstanding borrowing						350,000,000
Maximum borrowing capacity with accordion feature						1,700,000,000
Letters of credit amount outstanding						$ 0
HEP Credit Agreement \| HEP \| Line of Credit
Debt Instrument [Line Items]
Effective interest rate on debt						6.17%	7.08%
HEP Credit Agreement \| HEP \| Line of Credit \| Subsequent Event
Debt Instrument [Line Items]
Repayment of debt		$ 350,000,000
Letter of Credit \| HEP
Debt Instrument [Line Items]
Line of credit, maximum capacity available						$ 50,000,000
HEP 5.000% Senior Notes \| HEP \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						5.00%		5.00%
HEP 6.375% Senior Notes \| HEP \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						6.375%		6.375%
HF Sinclair 5.000% Senior Notes \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						5.00%		5.00%
HF Sinclair 6.375% Senior Notes \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						6.375%		6.375%
New HFS Notes \| Senior Notes \| Subsequent Event
Debt Instrument [Line Items]
Aggregate principal amount of debt issued			$ 1,400,000,000
Net proceeds from debt issuance			$ 1,380,000,000
HF Sinclair 5.750% Senior Notes \| Senior Notes \| Subsequent Event
Debt Instrument [Line Items]
Stated interest rate			5.75%
Aggregate principal amount of debt issued			$ 650,000,000
HF Sinclair 6.250% Senior Notes \| Senior Notes \| Subsequent Event
Debt Instrument [Line Items]
Stated interest rate			6.25%
Aggregate principal amount of debt issued			$ 750,000,000
HollyFrontier 5.875% Senior Notes due 2026 \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						5.875%
HollyFrontier 5.875% Senior Notes due 2026 \| Senior Notes \| Subsequent Event
Debt Instrument [Line Items]
Redemption cost to redeem remaining aggregate principal amount of debt	$ 156,000,000
Tender Offer \| Subsequent Event
Debt Instrument [Line Items]
Aggregate principal amount of debt redeemed		$ 646,000,000
HF Sinclair 5.875% Senior Notes \| Senior Notes
Debt Instrument [Line Items]
Stated interest rate						5.875%
HF Sinclair 5.875% Senior Notes \| Senior Notes \| Subsequent Event
Debt Instrument [Line Items]
Aggregate principal amount of debt redeemed					$ 195,000,000

Debt - Carrying Amounts of Long-Term Debt (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 04, 2023
Debt Instrument [Line Items]
Carrying amounts of long-term debt	$ 2,300,000,000	$ 2,300,000,000
Total Credit Agreements	350,000,000	456,000,000
Less: current debt	(350,000,000)	0
Unamortized discount and debt issuance costs	(12,000,000)	(17,000,000)
Total long-term debt, net	2,288,000,000	2,739,000,000
Level 2
Debt Instrument [Line Items]
HollyFrontier Corporation, HF Sinclair and HEP Senior Notes	2,284,000,000	2,272,000,000
HEP
Debt Instrument [Line Items]
Carrying amounts of long-term debt	1,000,000	1,000,000
Total Credit Agreements		456,000,000
HollyFrontier Corporation Senior Notes:
Debt Instrument [Line Items]
Carrying amounts of long-term debt	278,000,000	278,000,000
5.875% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	203,000,000	203,000,000
4.500% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	75,000,000	75,000,000
HF Sinclair Senior Notes:
Debt Instrument [Line Items]
Carrying amounts of long-term debt	2,021,000,000	2,021,000,000
5.875% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	797,000,000	797,000,000
6.375% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	499,000,000	400,000,000
5.000% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	400,000,000	499,000,000
4.500% Senior Notes
Debt Instrument [Line Items]
Carrying amounts of long-term debt	325,000,000	325,000,000
HEP 6.375% Senior Notes \| HEP
Debt Instrument [Line Items]
Carrying amounts of long-term debt	0	0
HEP 5.000% Senior Notes \| HEP
Debt Instrument [Line Items]
Carrying amounts of long-term debt	1,000,000	1,000,000
HF Sinclair Credit Agreement
Debt Instrument [Line Items]
Total Credit Agreements	$ 0	$ 0
Senior Notes \| 5.875% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	5.875%
Senior Notes \| 4.500% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	4.50%
Senior Notes \| 5.875% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	5.875%
Senior Notes \| 6.375% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.375%		6.375%
Senior Notes \| 5.000% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	5.00%		5.00%
Senior Notes \| 4.500% Senior Notes
Debt Instrument [Line Items]
Stated interest rate	4.50%
Senior Notes \| HEP 6.375% Senior Notes \| HEP
Debt Instrument [Line Items]
Stated interest rate	6.375%		6.375%
Senior Notes \| HEP 5.000% Senior Notes \| HEP
Debt Instrument [Line Items]
Stated interest rate	5.00%		5.00%

Debt - Principal Maturities of Outstanding Debt (Details) $ in Millions	Dec. 31, 2024 USD ($)
Debt Disclosure [Abstract]
2025	$ 350
2026	1,000
2027	400
2028	500
2029	0
Thereafter	400
Total long-term debt, net	$ 2,650

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

Debt - Schedule of Tender Offer (Details) - Subsequent Event $ in Millions	Jan. 28, 2025 USD ($)
Tender Offer
Debt Instrument [Line Items]
Aggregate Principal Amount Accepted	$ 646
Purchase Price	654
Accrued Interest Paid at Closing	13
HF Sinclair Tender Offer Due 2027
Debt Instrument [Line Items]
Aggregate Principal Amount Accepted	150
Purchase Price	153
Accrued Interest Paid at Closing	3
HF Sinclair Tender Offer Due 2026
Debt Instrument [Line Items]
Aggregate Principal Amount Accepted	448
Purchase Price	452
Accrued Interest Paid at Closing	9
HollyFrontier Tender Offer Due 2027
Debt Instrument [Line Items]
Aggregate Principal Amount Accepted	48
Purchase Price	49
Accrued Interest Paid at Closing	$ 1

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Derivative Instruments and Hedging Activities- Location of Gain Loss in Income Statement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Trading Activity, Gains and Losses, Net [Line Items]
Realized gain (loss) reclassified from accumulated other comprehensive income into earnings	$ (5)	$ (3)	$ (5)
Commodity contracts
Trading Activity, Gains and Losses, Net [Line Items]
Realized gain (loss) reclassified from accumulated other comprehensive income into earnings	$ (5)	$ (3)	$ (5)

Derivative Instruments and Hedging Activities - Pre-tax effect on Income Due to Maturities and Fair Value Adjustments of Economic Hedges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax effect on earnings due to maturities and fair value adjustments on economic hedges	$ 24	$ (16)	$ (8)
Commodity contracts \| Cost of materials and other
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax effect on earnings due to maturities and fair value adjustments on economic hedges	(8)	10	(17)
Commodity contracts \| Operating expenses
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax effect on earnings due to maturities and fair value adjustments on economic hedges	(4)	(21)	(14)
Commodity contracts \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax effect on earnings due to maturities and fair value adjustments on economic hedges	3	2	(5)
Foreign currency contracts
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax effect on earnings due to maturities and fair value adjustments on economic hedges	$ 33	$ (7)	$ 28

Derivative Instruments and Hedging Activities - Notional Contracts by Derivative Type (Details) bbl in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) ozt bbl
NYMEX futures (WTI) - short
Economic Hedges by Derivative Type [Line Items]
Derivative nonmonetary notional amount (in barrels)	570
Forward gasoline and diesel contracts - long
Economic Hedges by Derivative Type [Line Items]
Derivative nonmonetary notional amount (in barrels)	450
Foreign currency forward contracts
Economic Hedges by Derivative Type [Line Items]
Derivative notional amount \| $	$ 383,222,096
Commodity contracts
Economic Hedges by Derivative Type [Line Items]
Derivative notional amount (in troy ounce) \| ozt	34,628

Derivative Instruments and Hedging Activities - Summary Of Balance Sheet Locations And Related Fair Values Of Outstanding Derivative Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Gross Assets	$ 19	$ 4
Gross Liabilities Offset in Balance Sheet	0	0
Net Assets Recognized in Balance Sheet	$ 19	$ 4
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepayments and other	Prepayments and other
Gross Liabilities	$ 2	$ 18
Gross Assets Offset in Balance Sheet	0	0
Net Liabilities Recognized in Balance Sheet	$ 2	$ 18
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Accrued liabilities	Accrued liabilities
NYMEX futures contracts
Derivative [Line Items]
Gross Assets	$ 0	$ 1
Gross Liabilities Offset in Balance Sheet	0	0
Net Assets Recognized in Balance Sheet	0	1
Gross Liabilities	1	0
Gross Assets Offset in Balance Sheet	0	0
Net Liabilities Recognized in Balance Sheet	1	0
Commodity price swaps
Derivative [Line Items]
Gross Assets		0
Gross Liabilities Offset in Balance Sheet		0
Net Assets Recognized in Balance Sheet		0
Gross Liabilities		8
Gross Assets Offset in Balance Sheet		0
Net Liabilities Recognized in Balance Sheet		8
Commodity forward contracts
Derivative [Line Items]
Gross Assets	1	3
Gross Liabilities Offset in Balance Sheet	0	0
Net Assets Recognized in Balance Sheet	1	3
Gross Liabilities	1	2
Gross Assets Offset in Balance Sheet	0	0
Net Liabilities Recognized in Balance Sheet	1	2
Foreign currency forward contracts
Derivative [Line Items]
Gross Assets	18	0
Gross Liabilities Offset in Balance Sheet	0	0
Net Assets Recognized in Balance Sheet	18	0
Gross Liabilities	0	8
Gross Assets Offset in Balance Sheet	0	0
Net Liabilities Recognized in Balance Sheet	$ 0	$ 8

Income Taxes - Provision For Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current:
Federal	$ 26	$ 180	$ 675
State	12	24	109
Foreign	45	45	58
Deferred:
Federal	(34)	155	39
State	(8)	31	21
Foreign	(7)	7	(7)
Income Tax Expense (Benefit), Total	$ 34	$ 442	$ 895

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Income Taxes - Reconciliation Of Effective Tax Rate (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax computed at statutory rate	$ 46	$ 452	$ 827
State income taxes, net of federal tax benefit	(5)	56	123
Less: noncontrolling interest in net income	(2)	(29)	(29)
Effect of change in state rate	8	0	(16)
Less: nontaxable permanent differences	(51)	(49)	0
Foreign rate differential	1	6	7
Uncertain tax positions	20	0	0
Change in valuation allowance	5	0	0
Fines and penalties	8	0	0
Less: tax benefit on equity investment dividends received	(3)	0	0
Less: federal tax credits	0	(5)	(24)
U.S. tax on non-U.S. operations	2	7	13
Other	5	4	(6)
Income Tax Expense (Benefit), Total	$ 34	$ 442	$ 895

Income Taxes - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Properties, plants, equipment and intangibles (due primarily to tax in excess of book depreciation)	$ (1,174)	$ (1,172)
Lease obligation	114	106
Accrued employee benefits	22	20
Accrued post-retirement benefits	10	10
Accrued environmental costs	41	43
Hedging instruments		2
Inventory differences	(159)	(164)
Deferred turnaround costs	(185)	(156)
Net operating loss and tax credit carryforwards	116	35
Interest Limitation under 163(j)	19
Other	(14)	(10)
Valuation allowance	(14)	(11)
Total deferred income tax assets	308	205
Total deferred income tax liabilities	(1,532)	(1,502)
Total deferred income tax assets and liabilities, net	$ (1,224)	$ (1,297)

Income Taxes - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ 14	$ 11
Unrecognized tax benefits	24	$ 1	$ 1	$ 55
Penalties and interest as an element of tax expense	5
Domestic Tax Authority
Operating Loss Carryforwards [Line Items]
Net operating losses	45
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Net operating losses	10
Foreign Tax Jurisdiction \| Netherlands
Operating Loss Carryforwards [Line Items]
Net operating losses	14
Foreign Tax Jurisdiction \| Luxembourg
Operating Loss Carryforwards [Line Items]
Net operating losses	11
Foreign Tax Jurisdiction \| China
Operating Loss Carryforwards [Line Items]
Net operating losses	$ 4

Income Taxes - Reconciliation Of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Unrecognized tax benefits, balance at beginning of Period	$ 1	$ 1	$ 55
Additions for tax positions related to prior years	23	0	0
Reductions for tax positions of prior years	0	0	(54)
Unrecognized tax benefits, balance at end of Period	$ 24	$ 1	$ 1

Stockholders' Equity - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 20, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	May 07, 2024	Aug. 15, 2023
Class of Stock [Line Items]
Shares withheld under terms of agreements (in shares)		181,841	332,741	278,025
Value of shares withheld		$ 9	$ 18	$ 17
Dividends declared per common share (in USD per share)		$ 2.00	$ 1.80	$ 1.20
Subsequent Event
Class of Stock [Line Items]
Dividends declared per common share (in USD per share)	$ 0.50
August 2023 Share Repurchase Program
Class of Stock [Line Items]
Authorized share repurchase amount						$ 1,000
Remaining authorized share repurchase amount					$ 214
September 2022 Share Repurchase Program
Class of Stock [Line Items]
Remaining authorized share repurchase amount						$ 5
May 2024 Share Repurchase Program
Class of Stock [Line Items]
Authorized share repurchase amount					$ 1,000

Stockholders' Equity - Schedule of Share Repurchases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Number of shares repurchased (in shares)	11,944,177	18,779,880
Cash paid for shares repurchased	$ 664	$ 975
REH Company
Class of Stock [Line Items]
Number of shares repurchased (in shares)	7,864,761	15,515,302
Cash paid for shares repurchased	$ 456	$ 811

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Other Comprehensive Income (Loss) - Components And Allocated Tax Effects Of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Before-Tax	$ (45)	$ 13	$ (31)
Tax Expense (Benefit)	(10)	3	(6)
Other comprehensive income (loss)	(35)	10	(25)
Net change in foreign currency translation adjustment
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Before-Tax	(42)	13	(32)
Tax Expense (Benefit)	(9)	3	(6)
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Net change in pension and other post-retirement benefit obligations
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Before-Tax	(3)		1
Tax Expense (Benefit)	(1)		0
Other comprehensive income (loss)	$ (2)		$ 1

Amount before tax, after reclassification adjustments of other comprehensive income (loss).

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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Other Comprehensive Income (Loss) - Other Comprehensive Income (Loss) Amounts Reclassified to Income Statement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Sales and other revenues	$ 28,580	$ 31,964	$ 38,205
Income tax expense (benefit)	34	442	895
Net income	184	1,711	3,041
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net income	(2)	(1)	(1)
Reclassification out of Accumulated Other Comprehensive Income \| Hedging instruments: \| Commodity price swaps
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Sales and other revenues	(5)	(3)	(5)
Income tax expense (benefit)	(1)	0	(1)
Net income	(4)	(3)	(4)
Reclassification out of Accumulated Other Comprehensive Income \| Other post-retirement benefit obligations: \| Pension obligations
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other, net	1	(1)	0
Income tax expense (benefit)	0	0	0
Net income	1	(1)	0
Reclassification out of Accumulated Other Comprehensive Income \| Other post-retirement benefit obligations: \| Post-retirement healthcare obligations
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other, net	2	4	3
Income tax expense (benefit)	1	1	0
Net income	$ 1	$ 3	$ 3

Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Loss In Equity (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Stockholders' equity	$ 9,346	$ 10,237	$ 10,018	$ 6,295
Accumulated other comprehensive loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Stockholders' equity	(47)	(12)	$ (22)	$ 3
Foreign currency translation adjustment
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Stockholders' equity	(57)	(24)
Unrealized gain (loss) on defined benefit plans \| Pension obligations
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Stockholders' equity	0	1
Unrealized gain (loss) on defined benefit plans \| Post-retirement healthcare obligations
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Stockholders' equity	$ 10	$ 11

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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