Alto Ingredients, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

4. DERIVATIVES (Tables)

4. DERIVATIVES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2013

Dec. 31, 2012

Derivatives Tables

Derivatives not designated as hedging instruments

The classification and amounts of the Company’s recognized gains (losses) for its derivatives not designated as hedging instruments are as follows (in thousands):

		Realized Losses
		Three Months Ended March 31,
Type of Instrument	Statements of Operations Location	2013			2012
Commodity contracts	Cost of goods sold	$	(73	)	$	(102	)

		Unrealized Gains
		Three Months Ended March 31,
Type of Instrument	Statements of Operations Location	2013			2012
Commodity contracts	Cost of goods sold	$	68		$	236

The classification and amounts of the Company’s derivatives not designated as hedging instruments are as follows (in thousands):

	As of December 31, 2012
	Assets			Liabilities
Type of Instrument	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value

Commodity contracts	Other current assets	$	189	Accrued liabilities	$	167
		$	189		$	167

	As of December 31, 2011
	Assets			Liabilities
Type of Instrument	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value

Commodity contracts	Other current assets	$	244	Accrued liabilities	$	500
		$	244		$	500

Recognized gains (losses) on Derivatives

The classification and amounts of the Company’s recognized gains (losses) for its derivatives not designated as hedging instruments are as follow (in thousands):

		Realized Gains
		For the Years Ended December 31,
Type of Instrument	Statements of Operations Location	2012		2011

Commodity contracts	Cost of goods sold	$	720	$	338
		$	720	$	338

		Unrealized Gains (Losses)
		For the Years Ended December 31,
Type of Instrument	Statements of Operations Location	2012		2011

Commodity contracts	Cost of goods sold	$	279	$	(242	)
		$	279	$	(242	)