The U.S. Government Accountability Office (GAO) released the following report 
today:

Report

1. Petroleum Refining: Industry's Outlook Depends on Market Changes and Key 
Environmental Regulations. GAO-14-249, March 14.
http://www.gao.gov/products/GAO-14-249
Highlights - http://www.gao.gov/assets/670/661714.pdf


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