| Balance Sheet for Calumet Specialty Products Partners L.P. Common Units (CLMT) | | | | | | | Assets | in Thousands of Dollars | | | 12/2007 | 12/2006 | 12/2005 | 12/2004 | | | Cash and Equivalents | 35 | 80,955 | 12,173 | 18,087 | | Marketable Securities | - | - | - | - | | Receivables | 113,997 | 99,000 | 115,294 | 58,710 | | Inventories | 107,664 | 110,985 | 108,431 | 82,990 | | Other Current Assets | 21 | 42,763 | 12,210 | 7,161 | | Total Current Assets | 229,284 | 335,209 | 258,907 | 184,220 | | | Gross Fixed Assets | 497,193 | 239,770 | 171,339 | 158,795 | | Accumulated Depreciation | (54,311) | (48,038) | (43,493) | (32,210) | | Net Fixed Assets | 442,882 | 191,732 | 127,846 | 126,585 | | Intangibles | - | - | - | - | | Other Non-Current Assets | 6,691 | 3,233 | 12,964 | 7,401 | | Total Non-Current Assets | 449,573 | 194,965 | 140,810 | 133,986 | | Total Assets | 678,857 | 530,174 | 399,717 | 318,206 | | | Liabilities | in Thousands of Dollars | | | 12/2007 | 12/2006 | 12/2005 | 12/2004 | | | Accounts Payable | 167,977 | 78,752 | 44,759 | 58,027 | | Short Term Debt | 943 | 500 | 500 | 19,795 | | Other Current Liabilities | 68,600 | 17,562 | 37,337 | 6,871 | | Total Current Liabilities | 240,265 | 102,489 | 93,178 | 89,418 | | | Long Term Debt | 38,948 | 49,000 | 267,485 | 194,274 | | Deferred Income Tax | - | - | - | - | | Other Non-Current Liabilities | - | - | - | - | | Minority Interest | - | - | - | - | | Total Non-Current Liabilities | 38,948 | 49,000 | 267,485 | 194,274 | | Total Liabilities | 279,213 | 151,489 | 360,663 | 283,692 | | | Preferred Stock Equity | - | - | - | - | | Common Stock Equity | 399,644 | 378,685 | 39,054 | 34,514 | | Total Equity | 399,644 | 378,685 | 39,054 | 34,514 | | Total Liabilities & Stock Equity | 678,857 | 530,174 | 399,717 | 318,206 | | | |