PBF Energy (PBF) 10-Q 7 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	6 Months Ended
	Jun. 30, 2014	Aug. 05, 2014
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF ENERGY INC.	'
Entity Central Index Key	'0001534504	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Current Reporting Status	'Yes	'
PBF Holding Company LLC [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF HOLDING COMPANY LLC	'
Entity Central Index Key	'0001566011	'
Entity Common Stock, Shares Outstanding	'	0
PBF Finance Corporation [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF FINANCE CORPORATION	'
Entity Central Index Key	'0001566097	'
Entity Common Stock, Shares Outstanding	'	100
Class A Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	87,745,116
Class B Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	40

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$317,544	$76,970
Accounts receivable	713,226	596,647
Inventories	1,711,851	1,445,517
Deferred tax asset	18,000	25,529
Prepaid expense and other current assets	83,315	55,843
Total current assets	2,843,936	2,200,506
Property, plant and equipment, net	1,822,309	1,781,589
Deferred tax assets	429,236	169,234
Marketable securities	299,996	0
Deferred charges and other assets, net	286,363	262,479
Total assets	5,681,840	4,413,808
Current liabilities:	'	'
Accounts payable	339,185	402,293
Accrued expenses	1,497,128	1,209,881
Payable to related parties pursuant to tax receivable agreement	12,541	12,541
Current portion of long-term debt	13,009	12,029
Deferred revenue	6,134	7,766
Total current liabilities	1,867,997	1,644,510
Delaware Economic Development Authority loan	12,000	12,000
Long-term debt	1,020,637	723,547
Payable to related parties pursuant to tax receivable agreement	667,365	274,775
Other long-term liabilities	49,867	43,720
Total liabilities	3,617,866	2,698,552
Commitments and contingencies (Note 10)	'	'
Equity:	'	'
Preferred stock, $0.001 par value, 100,000,000 shares authorized, no shares outstanding, at June 30, 2014 and December 31, 2013	0	0
Additional paid in capital	1,496,456	657,499
Retained earnings	64,681	3,579
Accumulated other comprehensive loss	-12,667	-6,988
Total PBF Energy Inc. equity	1,548,558	654,130
Noncontrolling interest	515,416	1,061,126
Total equity	2,063,974	1,715,256
Total liabilities and equity	5,681,840	4,413,808
Class A Common Stock [Member]	'	'
Equity:	'	'
Common stock	88	40
Class B common stock [Member]	'	'
Equity:	'	'
Common stock	$0	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Preferred stock, par value (USD per share)	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Class A Common Stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares outstanding	87,670,832	39,665,473
Class B common stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares outstanding	40	40

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues	$5,301,709	$4,678,293	$10,048,152	$9,476,141
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,935,456	4,295,979	9,083,140	8,731,081
Operating expenses, excluding depreciation	210,722	202,583	479,621	408,599
General and administrative expenses	33,013	19,141	69,637	49,235
Loss (gain) on sale of assets	6	0	-180	0
Depreciation and amortization expense	34,662	27,563	67,877	54,093
Total cost and expenses	5,213,859	4,545,266	9,700,095	9,243,008
Income from operations	87,850	133,027	348,057	233,133
Other income (expenses):	'	'	'	'
Change in fair value of catalyst leases	-2,338	6,820	-4,339	5,481
Interest expense, net	-26,202	-21,708	-51,457	-43,319
Income before income taxes	59,310	118,139	292,261	195,295
Income tax expense	13,474	10,969	63,153	18,413
Net income	45,836	107,170	229,108	176,882
Less: net income attributable to noncontrolling interests	24,877	90,344	130,704	148,649
Net income attributable to PBF Energy Inc.	$20,959	$16,826	$98,404	$28,233
Basic (in shares)	72,439,760	26,944,055	63,354,285	25,276,137
Diluted (in shares)	73,007,156	27,706,696	63,897,712	26,110,976
Basic (in dollars per share)	$0.29	$0.62	$1.55	$1.12
Diluted (in dollars per share)	$0.29	$0.61	$1.54	$1.08
Dividends per common share (in dollars per share)	$0.30	$0.30	$0.60	$0.60

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$45,836	$107,170	$229,108	$176,882
Other comprehensive income (loss):	'	'	'	'
Unrealized gain (loss) on available for sale securities	56	-6	85	-6
Net gain (loss) on pension and other postretirement benefits	232	324	449	216
Total other comprehensive income (loss)	288	318	534	210
Comprehensive income	46,124	107,488	229,642	177,092
Less: comprehensive income attributable to noncontrolling interest	24,859	90,581	130,756	148,804
Comprehensive income attributable to PBF Energy Inc.	$21,265	$16,907	$98,886	$28,288

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Statement of Cash Flows [Abstract]	'	'
Net income	$229,108	$176,882
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	71,437	57,353
Stock-based compensation	2,923	1,977
Change in fair value of catalyst lease obligations	4,339	-5,481
Deferred income taxes	35,090	16,669
Non-cash change in inventory repurchase obligations	-7,973	-17,377
Pension and other post retirement benefit costs	10,538	8,472
Gain on disposition of property, plant and equipment	-180	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	-116,579	-87,556
Inventories	-249,094	-183,038
Prepaid expenses and other current assets	-27,472	-32,748
Accounts payable	-63,108	-132,490
Accrued expenses	281,846	193,267
Deferred revenue	-1,632	-26,594
Other assets and liabilities	-3,186	-9,537
Net cash provided by (used in) operations	166,057	-40,201
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-125,293	-105,084
Expenditures for deferred turnaround costs	-39,424	-4,551
Expenditures for other assets	-8,171	-3,089
Purchase of marketable securities	-599,997	0
Maturities of marketable securities	299,987	0
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	-435,139	-112,724
Cash flows from financing activities:	'	'
Proceeds from issuance of PBF Logistics LP common units, net of underwriters' discount and commissions	340,957	0
Offering costs for issuance of PBF Logistics LP common units	-5,000	0
Distributions to PBF Energy Company LLC members	-76,705	-121,945
Dividend payments	37,302	14,168
Proceeds from PBFX Term Loan borrowings	300,000	0
Proceeds from revolver borrowings	395,000	160,000
Repayments of revolver borrowings	-410,000	-65,000
Proceeds from Rail Facility revolver borrowings	8,225	0
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Deferred financing costs and other	-5,519	-1,259
Net cash provided by (used in) financing activities	509,656	-63,729
Net increase (decrease) in cash and cash equivalents	240,574	-216,654
Cash and equivalents, beginning of period	76,970	285,884
Cash and equivalents, end of period	317,544	69,230
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	0	4,000
Accrued construction in progress	$28,302	$3,300

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	'
	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	PBF Energy Inc. ("PBF Energy") was formed as a Delaware corporation in 2011 and completed an initial public offering in December 2012. PBF Energy is the sole managing member of PBF Energy Company LLC ("PBF LLC"), a Delaware limited liability company, with a controlling interest in PBF LLC and its subsidiaries. PBF Energy consolidates the financial results of PBF LLC and its subsidiaries and records a noncontrolling interest in its consolidated financial statements representing the economic interests of PBF LLC's members other than PBF Energy. PBF LLC, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Holding Company LLC ("PBF Holding") is a wholly-owned subsidiary of PBF LLC. PBF Finance Corporation ("PBF Finance") is a wholly-owned subsidiary of PBF Holding. Delaware City Refining Company LLC, Delaware Pipeline Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC and Toledo Refining Company LLC are PBF LLC’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. PBF LLC also holds a 50.2% limited partner interest and all of the incentive distribution rights in PBF Logistics LP ("PBFX"), a publicly traded master limited partnership (refer to Note 2 "PBF Logistics LP" of our Notes to Condensed Consolidated Financial Statements). PBF Logistics GP LLC (“PBF GP”) owns the noneconomic general partner interest and serves as the general partner of PBFX and is wholly-owned by PBF LLC. PBF Energy, through its ownership of PBF LLC, consolidates the financial results of PBFX and its subsidiaries and records a noncontrolling interest in its consolidated financial statements representing the economic interests of PBFX's unit holders other than PBF LLC. Collectively, PBF Energy and its consolidated subsidiaries, including PBF LLC, PBF Holding, and PBFX are referred to hereinafter as the "Company" unless the context otherwise requires.
	On January 10, 2014, PBF Energy completed a public offering of 15,000,000 shares of Class A common stock in a secondary offering (the "January 2014 secondary offering"). On March 26, 2014, PBF Energy completed another public offering of 15,000,000 shares of Class A common stock in a secondary offering (the "March 2014 secondary offering"). On June 17, 2014, PBF Energy completed a third public offering of 18,000,000 shares of Class A common stock in a secondary offering (the "June 2014 secondary offering" and collectively with the January 2014 secondary offering and the March 2014 secondary offering, the "2014 secondary offerings"). All of the shares in the 2014 secondary offerings were sold by funds affiliated with The Blackstone Group L.P., or Blackstone, and First Reserve Management, L.P., or First Reserve. In connection with the 2014 secondary offerings, Blackstone and First Reserve exchanged PBF LLC Series A Units for an equivalent number of shares of Class A common stock of PBF Energy. The holders of PBF LLC Series B Units, which include certain executive officers of PBF Energy received a portion of the proceeds of the sale of the PBF Energy Class A common stock by Blackstone and First Reserve in accordance with the amended and restated limited liability company agreement of PBF LLC. PBF Energy did not receive any proceeds from the 2014 secondary offerings.
	Substantially all of the Company’s operations are in the United States. Effective with the completion of PBFX's initial public offering in May 2014, the Company operates in two reportable business segments: Refining and Logistics. The Company’s three oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products, and are aggregated into the Refining segment. PBFX is a publicly traded master limited partnership that operates logistical assets such as crude oil and refined petroleum products terminals, pipelines, and storage facilities. PBFX's operations are aggregated into the Logistics segment. To generate earnings and cash flows from operations, the Company is primarily dependent upon processing crude oil and selling refined petroleum products at margins sufficient to cover fixed and variable costs and other expenses. Crude oil and refined petroleum products are commodities; and factors largely out of the Company’s control can cause prices to vary over time. The potential margin volatility can have a material effect on the Company’s financial position, earnings and cash flow.
	Basis of Presentation
	The unaudited condensed consolidated financial information furnished herein reflects all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, considered necessary for a fair presentation of the financial position and the results of operations and cash flows of the Company for the periods presented. All intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the financial statements included in the Annual Report on Form 10-K for the year ended December 31, 2013 of PBF Energy. The results of operations for the three and six months ended June 30, 2014 are not necessarily indicative of the results to be expected for the full year.
	Recent Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. ASU 2014-09 will replace most existing revenue recognition guidance in GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

PBF_LOGISTICS_LP_Notes

PBF LOGISTICS LP (Notes)	6 Months Ended
	Jun. 30, 2014
PBF LOGISTICS LP [Abstract]	'
PBF Logistics LP	'PBF LOGISTICS LPOn May 14, 2014, PBFX completed its initial public offering (the bPBFX Offeringb) of 15,812,500 common units (including 2,062,500 common units issued pursuant to the exercise of the underwriters' over-allotment option). Upon completion of the PBFX Offering, PBF LLC held a 50.2% limited partner interest in PBFX (consisting of 74,053 common units and 15,886,553 subordinated units) and all of PBFXbs incentive distribution rights, with the remaining 49.8% limited partner interest held by public common unit holders. PBF LLC also owns indirectly a non-economic general partner interest in PBFX through its wholly-owned subsidiary, PBF GP, the general partner of PBFX. During the subordination period (as set forth in the partnership agreement of PBFX) holders of the subordinated units are not entitled to receive any distribution of available cash until the common units have received the minimum quarterly distribution plus any arrearages in the payment of the minimum quarterly distribution from prior quarters. If PBFX does not pay distributions on the subordinated units, the subordinated units will not accrue arrearages for those unpaid distributions. Each subordinated unit will convert into one common unit at the end of the subordination period.PBFX received proceeds (after deducting underwriting discounts and structuring fees but before offering expenses) from the PBFX Offering of approximately $340,957. PBFX used the net proceeds from the PBFX Offering (i) to distribute $35,000 to PBF LLC to reimburse it for certain capital expenditures incurred prior to the closing of the PBFX Offering with respect to assets contributed to PBFX and to reimburse it for offering expenses it incurred on behalf of PBFX; (ii) to pay debt issuance costs of $2,293 related to PBFXbs Revolving Credit Facility and Term Loan (refer to Note 7 "Credit Facilities" of our Notes to Condensed Consolidated Financial Statements); (iii) to purchase $298,664 in U.S. Treasury securities which will be used to fund anticipated capital expenditures; and (iv) to retain approximately $5,000 for general partnership purposes. PBFX is a fee-based, growth-oriented, Delaware master limited partnership formed by PBF Energy to own or lease, operate, develop and acquire crude oil and refined petroleum products terminals, pipelines, storage facilities and similar logistics assets. PBFX receives, handles and transfers crude oil from sources located throughout the United States and Canada for PBF Energy in support of its three refineries. PBFXbs initial assets consist of a light crude oil rail unloading terminal at the Delaware City refinery that also services the Paulsboro refinery (which we refer to as the bDelaware City Rail Terminalb), and a crude oil truck unloading terminal at the Toledo refinery (which we refer to as the bToledo Truck Terminalb) that are integral components of the crude oil delivery operations at all three of PBF Energybs refineries. All of PBFXbs revenue is derived from long-term, fee-based commercial agreements with subsidiaries of PBF Energy, which include minimum volume commitments, for receiving, handling and transferring crude oil. PBF Energy also has agreements with PBFX that establish fees for certain general and administrative services and operational and maintenance services provided by PBF Energy to PBFX. These transactions are eliminated by PBF Energy in consolidation. PBFX, a variable interest entity, is consolidated by PBF Energy through its ownership of PBF LLC. PBF LLC through its ownership of PBF GP, has the sole ability to direct the activities of PBFX that most significantly impact its economic performance. PBF LLC is considered to be the primary beneficiary for accounting purposes.

NONCONTROLLING_INTEREST_OF_PBF

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP	6 Months Ended
	Jun. 30, 2014
Noncontrolling Interest [Abstract]	'
NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP	'
	NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP
	Noncontrolling Interest in PBF LLC
	PBF Energy is the sole managing member of, and has a controlling interest in, PBF LLC. As the sole managing member of PBF LLC, PBF Energy operates and controls all of the business and affairs of PBF LLC and its subsidiaries. As of December 31, 2013, PBF Energy’s equity interest in PBF LLC represented approximately 40.9% of the outstanding interests. In connection with the 2014 secondary offerings, Blackstone and First Reserve exchanged a total of 48,000,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy, which increased PBF Energy's interest in PBF LLC to approximately 90.5% as of June 30, 2014.
	PBF Energy consolidates the financial results of PBF LLC and its subsidiaries, and records a noncontrolling interest for the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated statements of operations includes the portion of net income or loss attributable to the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated balance sheets includes the portion of net assets of PBF Energy attributable to the members of PBF LLC other than PBF Energy.
	The noncontrolling interest ownership percentage of PBF LLC as of June 30, 2014, each of the completion dates of the 2014 secondary offerings, and December 31, 2013 is calculated as follows:
		Held by members of PBF LLC other than PBF Energy			Held by PBF Energy			Total *
	December 31, 2013	57,201,674			39,665,473			96,867,147
		59.1	%		40.9	%		100	%
	January 10, 2014	42,201,674			54,665,473			96,867,147
		43.6	%		56.4	%		100	%
	March 26, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	17-Jun-14	9,213,374			87,670,832			96,884,206
		9.5	%		90.5	%		100	%
	June 30, 2014	9,219,874			87,670,832			96,890,706
		9.5	%		90.5	%		100	%
	——————————
	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
	Noncontrolling Interest in PBFX
	PBF LLC holds a 50.2% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights, with the remaining 49.8% limited partner interest owned by public common unit holders as of June 30, 2014. PBF LLC is also the sole member of PBF GP, the general partner of PBFX.
	PBF Energy, through its ownership of PBF LLC, consolidates the financial results of PBFX, and records a noncontrolling interest for the economic interest in PBFX held by the public common unit holders. Noncontrolling interest on the consolidated statements of operations includes the portion of net income or loss attributable to the economic interest in PBFX held by the public common unit holders of PBFX other than PBF Energy (through its ownership in PBF LLC). Noncontrolling interest on the consolidated balance sheets includes the portion of net assets of PBFX attributable to the public common unit holders of PBFX.
	The noncontrolling interest ownership percentage of PBFX as of June 30, 2014 and May 14, 2014 (the closing of the initial public offering), is calculated as follows:
		Units of PBFX Held by the Public			Units of PBFX Held by PBF LLC (Including Subordinated Units)			Total
	14-May-14	15,812,500			15,960,606			31,773,106
		49.8	%		50.2	%		100	%
	June 30, 2014	15,812,500			15,960,606			31,773,106
		49.8	%		50.2	%		100	%
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the six months ended June 30, 2014:
		PBF Energy Inc. Equity				Noncontrolling				Noncontrolling		Total Equity
						Interest in PBF LLC				Interest in PBFX
	Balance at January 1, 2014	$	654,130			$	1,061,126			$	—	$	1,715,256
	Comprehensive income	98,886				128,065				2,691		229,642
	Dividends and distributions	(37,302		)		(76,705		)		—		(114,007		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(105,783		)		—				—		(105,783		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	936,229				(936,229		)		—		—
	Stock-based compensation	2,398				330				195		2,923
	Record noncontrolling interest upon completion of the PBFX Offering	—				—				335,957		335,957
	Exercise of PBF LLC options and warrants, net	—				(14		)		—		(14		)
	Balance at June 30, 2014	$	1,548,558			$	176,573			$	338,843	$	2,063,974

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	Inventories consisted of the following:
	June 30, 2014
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	739,095	$	101,756	$	840,851
	Refined products and blendstocks	485,126		350,481		835,607
	Warehouse stock and other	35,393		—		35,393
		$	1,259,614	$	452,237	$	1,711,851
	December 31, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517
	Inventory under inventory supply and offtake arrangements includes certain crude oil stored at the Company’s Delaware City refinery's storage facilities that the Company will purchase as it is consumed in connection with its crude supply agreement; and light finished products sold to counterparties in connection with the intermediation agreements and stored in the Paulsboro and Delaware City refineries' storage facilities.
	At June 30, 2014 and December 31, 2013, the replacement value of inventories exceeded the LIFO carrying value by approximately $133,957 and $78,407, respectively.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	6 Months Ended
	Jun. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
DEFERRED CHARGES AND OTHER ASSETS, NET	'
	DEFERRED CHARGES AND OTHER ASSETS, NET
	Deferred charges and other assets, net consisted of the following:
		June 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	138,212	$	119,383
	Catalyst	91,557		88,964
	Deferred financing costs, net	27,487		26,541
	Restricted cash	13,617		12,117
	Linefill	9,667		9,636
	Intangible assets, net	492		653
	Other	5,331		5,185
		$	286,363	$	262,479

ACCRUED_EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	ACCRUED EXPENSES
	Accrued expenses consisted of the following:
		June 30,		December 31,
		2014		2013
	Inventory-related accruals	$	859,836	$	533,012
	Inventory supply and offtake arrangements	414,266		454,893
	Accrued transportation costs	55,656		29,762
	Excise and sales tax payable	35,605		42,814
	Accrued salaries and benefits	31,300		10,799
	Accrued construction in progress	28,302		33,747
	Accrued interest	23,281		22,570
	Accrued utilities	16,629		25,959
	Customer deposits	11,150		23,621
	Renewable energy credit obligations	3,946		15,955
	Other	17,157		16,749
		$	1,497,128	$	1,209,881
	The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks in accordance with the Inventory Intermediation Agreements with J. Aron. A liability included in Inventory supply and offtake arrangements is recorded at market price for the J. Aron owned inventory held in the Company's storage tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in cost of sales.
	Prior to July 1, 2013, the Company had the obligation to repurchase certain intermediates and lube products under its products offtake agreements with Morgan Stanley Capital Group Inc. (“MSCG”) that were held in the Company’s refinery storage tanks in Delaware City and Paulsboro. These offtake agreements with MSCG terminated in July 2013. A liability included in Inventory supply and offtake arrangements was recorded at market price for the volumes held in storage consistent with the terms of the offtake agreements with any change in the market price recorded in cost of sales.  The liability represented the amount the Company expected to pay to repurchase the volumes held in storage. The Company recorded a non-cash benefit of $4,344 and $20,248 related to this liability for the three and six months ended June 30, 2013, respectively.
	The Company is subject to obligations to purchase Renewable Identification Numbers ("RINs") required to comply with the Renewable Fuels Standard. The Company's overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by the Environmental Protection Agency ("EPA"). To the degree the Company is unable to blend the required amount of biofuels to satisfy our RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid expenses and other current assets when the amount of RINs earned and purchased is greater than the RINs liability.

CREDIT_FACILITIES_Notes

CREDIT FACILITIES (Notes)	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
CREDIT FACILITIES	'
	CREDIT FACILITIES
	PBFX Credit Facilities
	On May 14, 2014, in connection with the closing of the PBFX Offering, PBFX entered into agreements for a five-year, $275,000 senior secured revolving credit facility (the “PBFX Revolving Credit Facility”) and a three-year, $300,000 term loan facility (the “PBFX Term Loan”), each with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders.
	The PBFX Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. PBFX also has the ability to increase the maximum amount of the PBFX Revolving Credit Facility by an aggregate amount of up to $325,000, to a total facility size of $600,000, subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The PBFX Revolving Credit Facility includes a $25,000 sublimit for standby letters of credit and a $25,000 sublimit for swingline loans. Obligations under the PBFX Revolving Credit Facility and certain cash management and hedging obligations designated by PBFX are guaranteed by its restricted subsidiaries, and are secured by a first priority lien on PBFX’s assets (including PBFX’s equity interests in Delaware City Terminaling Company LLC) and those of PBFX’s restricted subsidiaries other than excluded assets and a guaranty of collection from PBF LLC. The maturity date of the PBFX Revolving Credit Facility may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the PBFX Revolving Credit Facility bear interest at either a base rate plus an applicable margin ranging from 0.75% to 1.75%, or at LIBOR plus an applicable margin ranging from 1.75% to 2.75%. The applicable margin will vary based upon PBFX’s Consolidated Total Leverage Ratio, as defined in the PBFX Revolving Credit Facility.
	The PBFX Term Loan was used to fund distributions to PBF LLC and is guaranteed by a guaranty of collection from PBF LLC and secured at all times by cash, U.S. Treasury or other investment grade securities in an amount equal to or greater than the outstanding principal amount of the PBFX Term Loan (refer to Note 8 "Marketable Securities" of our Notes to Condensed Consolidated Financial Statements). PBFX purchased additional collateral securities subsequent to June 30, 2014 such that the total amount of collateral securities was in excess of the outstanding principal of the PBFX Term Loan. Borrowings under the PBFX Term Loan bear interest either at Base Rate (as defined in the PBFX Term Loan), or at LIBOR plus an applicable margin equal to 0.25%.
	The PBFX Revolving Credit Facility contains affirmative and negative covenants customary for revolving credit facilities of this nature that, among other things, limit or restrict PBFX’s ability and the ability of its restricted subsidiaries to incur or guarantee debt, incur liens, make investments, make restricted payments, amend material contracts, engage in business activities, engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets or enter into burdensome agreements or enter into transactions with affiliates on terms that are not arm’s length. The PBFX Term Loan contains affirmative and negative covenants customary for term loans of this nature that, among other things, limit PBFX’s use of the proceeds and restrict PBFX’s ability to incur liens and enter into burdensome agreements.
	Additionally, PBFX is required to maintain the following financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period then ended (or such shorter period as shall apply, the “Measurement Period”): (a) until such time as PBFX obtains an investment grade credit rating, Consolidated Interest Coverage Ratio (as defined in the PBFX Revolving Credit Facility), of at least 2.50 to 1.00, (b) Consolidated Total Leverage Ratio of not greater than 4.00 to 1.00 (or 4.50 to 1.00 at any time after (i) PBFX has issued at least $100,000 of unsecured notes and (ii) in addition (and without prejudice) to clause (i), upon the consummation of a material permitted acquisition (as defined in the PBFX Revolving Credit Facility) and for two-hundred seventy days immediately thereafter (an “Increase Period”), if elected by PBFX by written notice to the administrative agent given on or prior to the date of such acquisition, the maximum permitted ratio shall be increased by 0.50 to 1.00 above the otherwise relevant level (the “Step-Up”) provided that Increase Periods may not be successive unless the ratio has been complied with for at least one Measurement Period ending after such Increase Period (i.e., without giving effect to the Step-Up)) and (c) after PBFX has issued at least $100,000 of unsecured notes, Consolidated Senior Secured Leverage Ratio (as defined in the credit agreement) of not greater than 3.50 to 1.00. The PBFX Revolving Credit Facility generally prohibits PBFX from making cash distributions (subject to certain exceptions) except so long as no default or event of default exists or would be caused thereby, and only to the extent permitted by PBFX's partnership agreement, PBFX may make cash distributions to unitholders up to the amount of PBFX’s Available Cash (as defined in the Partnership Agreement).
	The PBFX Revolving Credit Facility and PBFX Term Loan contain events of default customary for transactions of their nature, including, but not limited to (and subject to grace periods in certain circumstances), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the PBFX Revolving Credit Facility or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in PBFX’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the agreements, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against PBFX and the collateral as may be available to the lenders under the agreements and related documentation or applicable law.
	At June 30, 2014, there were no borrowings outstanding under the PBFX Revolving Credit Facility and $300,000 outstanding under the PBFX Term Loan.
	PBF Rail Revolving Credit Facility
	Effective March 25, 2014, PBF Rail Logistics Company LLC (“PBF Rail”), an indirect wholly-owned subsidiary of PBF Holding, entered into a $250,000 secured revolving credit agreement (the “Rail Facility”) with a consortium of eleven lenders, including Credit Agricole Corporate & Investment Bank (“CA-CIB”) as Administrative Agent. The primary purpose of the Rail Facility is to fund the acquisition by PBF Rail of approximately two thousand coiled and insulated crude tank cars and approximately one thousand non-coiled and non-insulated general purpose crude tank cars (the "Eligible Railcars") before December 2015.
	The amount advanced under the Rail Facility will equal 70% of the lesser of the aggregate Appraised Value of the Eligible Railcars, or the aggregate Purchase Price of such Eligible Railcars, as these terms are defined in the credit agreement. On the first anniversary of the closing, the advance rate will adjust automatically to 65%. The Rail Facility matures on March 31, 2016 and all outstanding advances must be repaid at that time. At any time prior to maturity PBF Rail may repay and re-borrow any advances without premium or penalty.
	At PBF Rail's election, advances will bear interest at a rate per annum equal to one month LIBOR plus the Facility Margin for Eurodollar Loans, or the Corporate Base Rate plus the Facility Margin for Base Rate Loans (the Corporate Base Rate is equal to the higher of the prime rate as determined by CA-CIB, the Federal Funds Rate plus 50 basis points, or one month Libor plus 100 basis points), all as defined in the credit agreement. In addition, there is a commitment fee on the unused portion. Interest and fees are payable monthly.
	The lenders received a perfected, first priority security interest in all of PBF Rail assets, including but not limited to (i) the Eligible Railcars, (ii) all railcar marks and other intangibles, (iii) the rights of PBF Rail under the Transportation Services Agreement (“TSA”) entered into between PBF Rail and PBF Holding, (iv) the accounts of PBF Rail, and (v) proceeds from the sale or other disposition of the Eligible Railcars, including insurance proceeds. In addition, the lenders received a pledge of the membership interest of PBF Rail held by PBF Transportation Company LLC, a wholly-owned subsidiary of PBF Holding. The obligations of PBF Holding under the TSA are guaranteed by each of Delaware City Refining Company LLC, Paulsboro Refining Company LLC, and Toledo Refining Company LLC.
	At June 30, 2014, there was $8,225 outstanding under the Rail Facility.

MARKETABLE_SECURITIES_Notes

MARKETABLE SECURITIES (Notes)	6 Months Ended
	Jun. 30, 2014
Marketable Securities [Abstract]	'
MARKETABLE SECURITIES	'
	8. MARKETABLE SECURITIES
	Concurrent with the PBFX Offering, PBFX used $298,664 of the proceeds received to purchase U.S. Treasury securities. These securities are used as collateral to secure the PBFX Term Loan. PBFX anticipates holding the securities for an indefinite amount of time (the securities will be rolled over as they mature). As necessary and at the discretion of PBFX, these securities are expected to be liquidated and the proceeds used to fund future capital expenditures. The marketable securities are classified into the following reporting categories: held-to-maturity, trading or available-for-sale securities. While PBFX does not routinely sell marketable securities prior to their scheduled maturity dates, some of PBFX's investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions, so these investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and are measured using Level 1 inputs. The maturities of the marketable securities range from one to three months and are classified on the balance sheet in non-current assets.
	The gross unrecognized holding gains and losses as of June 30, 2014 were not material. The Company did not record any net realized gains or losses from the sale of marketable securities for the three and six months ended June 30, 2014.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	PBF Energy files federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income, which to date has consisted solely of its share of PBF LLC’s pre-tax income (approximately 40.9% prior to the January 2014 secondary offering, approximately 56.4% prior to the March 2014 secondary offering, approximately 71.9% prior to the June 2014 secondary offering and approximately 90.5% subsequent to the June 2014 secondary offering). PBF LLC is organized as a limited liability company and PBFX is a master limited partnership, both of which are treated as "flow-through" entities for federal income tax purposes and therefore are not subject to income taxes. As a result, PBF Energy's condensed consolidated financial statements do not reflect any benefit or provision for income taxes on the pre-tax income or loss attributable to the noncontrolling interests in PBF LLC or PBFX.
	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
		Three Months Ended June 30,						Six Months Ended
								June 30,
		2014			2013			2014			2013
	Current tax expense	$	11,344		$	1,744		$	28,063		$	1,744
	Deferred tax expense	2,130			9,225			35,090			16,669
	Total tax expense	$	13,474		$	10,969		$	63,153		$	18,413
	Income tax expense is based on income before taxes attributable to PBF Energy and excludes income before taxes attributable to noncontrolling interests as such interests are not subject to income taxes. The difference between the Company’s income tax expense and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
		Three Months Ended June 30, 2014					Three Months Ended June 30, 2013
	Provision at Federal statutory rate	$	11,947		35	%	$	9,715		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	1,779			5.2	%	1,214			4.4	%
	Non deductible/nontaxable items	124			0.2	%	30			0.1	%
	Other	(376		)	(1.2	)%	10			—	%
	Total	$	13,474		39.2	%	$	10,969		39.5	%
		Six Months Ended					Six Months Ended
		June 30, 2014					June 30, 2013
	Provision at Federal statutory rate	$	56,440		35	%	$	16,313		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	8,402			5.2	%	2,032			4.4	%
	Non deductible/nontaxable items	302			0.2	%	48			0.1	%
	Other	(1,991		)	(1.2	)%	20			—	%
	Total	$	63,153		39.2	%	$	18,413		39.5	%
	The Company's effective income tax rate for the three and six months ended June 30, 2014, including the impact of income attributable to noncontrolling interests of $24,877 and $130,704, respectively, was 22.7% and 21.6%, respectively. The Company's effective income tax rate for the three and six months ended June 30, 2013, including the impact of income attributable to noncontrolling interests of $90,344 and $148,649, respectively, was 9.3% and 9.4%, respectively.
	PBF Energy has determined there are no material uncertain tax positions as of June 30, 2014.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	The Company’s refineries are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities.
	In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The environmental liability of $11,149 recorded as of June 30, 2014 ($9,869 as of December 31, 2013) represents the present value of expected future costs discounted at a rate of 8%. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. A trust fund related to this liability in the amount of $12,117, acquired in the Paulsboro acquisition, is recorded as restricted cash in Deferred charges and other assets, net as of June 30, 2014 and December 31, 2013.
	In connection with the acquisition of the Delaware City assets, Valero Energy Corporation ("Valero") remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations.
	In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) ("Sunoco") remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011.
	In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 parts per million ("PPM") sulfur.  As of July 1, 2014, five additional Northeastern states began requiring heating oils with 500 PPM or less sulfur.  All of the heating oil we currently produce meets these specifications.  The mandate and other requirements do not currently have a material impact on the Company's financial position, results of operations or cash flows.
	The EPA issued the final Tier 3 Gasoline standards on March 3, 2014 under the Clean Air Act. This final rule establishes more stringent vehicle emission standards and further reduces the sulfur content of gasoline starting in January of 2017.  The new standard is set at 10 PPM sulfur in gasoline on an annual average basis starting January 1, 2017, with a credit trading program to provide compliance flexibility. The EPA responded to industry comments on the proposed rule and maintained the per gallon sulfur cap on gasoline at the existing 80 PPM cap. The standards set by the new rule are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.
	The EPA was required to release the final annual standards for the Reformulated Fuels Standard ("RFS") for 2014 no later than Nov 29, 2013. The EPA did not meet this requirement but did release the proposed standards for 2014. In the proposed standards the EPA responded to the industry discussion around the apparent infeasibility of compliance in 2014 if the EPA issued standards following the requirements of the Energy Independence and Security Act.  The EPA indicated it would use its waiver authority under the RFS 2 program ("RFS 2") and set standards for renewable fuel recognizing the practical constraints in requiring ethanol blending into gasoline above 10%. The EPA also indicated it would reduce the advanced biofuel requirement and hold constant the biomass based diesel requirements at the 2013 level. The cellulosic requirement would be increased over the 2013 volume and, as has been the case in each of the prior years, the EPA would likely be overstating the actual production. Renewable fuel groups have been vocal in advocating changes to the proposed standards in general due to the lower volumes mandated. The EPA is targeting to finalize the 2014 RFS 2 standards by the fall of 2014. Depending on the actual requirements of the final standards when they are issued, the final standards may have a material impact on the Company's cost of compliance with RFS 2.
	On June 1, 2012, the EPA issued final amendments to the New Source Performance Standards ("NSPS") for petroleum refineries, including standards for emissions of nitrogen oxides from process heaters and work practice standards and monitoring requirements for flares.  The Company has evaluated the impact of the regulation and amended standards on its refinery operations and currently does not expect the cost to comply by July 1, 2015 with the amended NSPS to be material.
	In addition, the EPA proposed a Final Rule to the Clean Water Act ("CWA") Section 316(b) regarding cooling water intake structures. The next phase will include requirements for petroleum refineries.  The rule was shared with the public in May 2014, but has not yet been published in the Federal Register. The purpose of this rule is to prevent fish from being trapped against cooling water intake screens (impingement) and to prevent fish from being drawn through cooling water systems (entrainment). Facilities will be required to implement Best Technology Available (BTA) as soon as possible, but gives state agencies the discretion to establish implementation time lines. The Company continues to evaluate the impact of this regulation, and at this time does not anticipate it having a material impact on the Company’s financial position, results of operations or cash flows.
	On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon regarding a permit Delaware City Refining Company LLC (“DCR”) obtained to allow loading of crude oil onto barges. The appeals allege that both the loading of crude oil onto barges and the operation of the Delaware City rail unloading terminal violate Delaware’s Coastal Zone Act. The first appeal is Number 2013-1 before the State Coastal Zone Industrial Control Board (the “CZ Board”), and the second appeal is before the Environmental Appeals Board and appeals Secretary’s Order No. 2013-A-0020. The CZ Board held a hearing on the first appeal on July 16, 2013, and ruled in favor of DCR and the State of Delaware and dismissed Appellants’ appeal for lack of standing. Sierra Club and Delaware Audubon have appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and DCR and the State have filed cross-appeals. Briefs have been filed in this appeal and the court issued a stay until briefs are filed in the second appeal. A hearing on the second appeal before the Environmental Appeals Board (the “EAB”), case no. 2013-06, was held on January 13, 2014, and the EAB ruled in favor of DCR and the State and dismissed the appeal for lack of jurisdiction. The Appellants filed a Notice of Appeal with the Superior Court appealing the EAB’s decision and briefs are scheduled to be filed in the third quarter of 2014. If the Appellants in one or both of these matters ultimately prevail, the outcome may have a material adverse effect on our financial condition, results of operations or cash flows.
	The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows.
	PBF LLC Limited Liability Company Agreement
	The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC, regardless of whether such holders receive cash distributions from PBF LLC. PBF Energy ultimately may not receive cash distributions from PBF LLC equal to its share of such taxable income or even equal to the actual tax due with respect to that income. For example, PBF LLC is required to include in taxable income PBF LLC’s allocable share of PBFX’s taxable income and gains (such share to be determined pursuant to the partnership agreement of PBFX), regardless of the amount of cash distributions received by PBF LLC from PBFX, and such taxable income and gains will flow-through to PBF Energy to the extent of its allocable share of the taxable income of PBF LLC. As a result, at certain times, the amount of cash otherwise ultimately available to PBF Energy on account of its indirect interest in PBFX may not be sufficient for PBF Energy to pay the amount of taxes it will owe on account of its indirect interests in PBFX.
	Taxable income of PBF LLC generally is allocated to the holders of PBF LLC units (including PBF Energy) pro rata in accordance with their respective share of the net profits and net losses of PBF LLC. In general, PBF LLC is required to make periodic tax distributions to the members of PBF LLC, including PBF Energy, pro rata in accordance with their respective percentage interests for such period (as determined under the amended and restated limited liability company agreement of PBF LLC), subject to available cash and applicable law and contractual restrictions (including pursuant to our debt instruments) and based on certain assumptions. Generally, these tax distributions are required to be in an amount equal to our estimate of the taxable income of PBF LLC for the year multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate prescribed for an individual or corporate resident in New York, New York (taking into account the nondeductibility of certain expenses). If, with respect to any given calendar year, the aggregate periodic tax distributions were less than the actual taxable income of PBF LLC multiplied by the assumed tax rate, PBF LLC is required to make a “true up” tax distribution, no later than March 15 of the following year, equal to such difference, subject to the available cash and borrowings of PBF LLC. PBF LLC obtains funding to pay its tax distributions by causing the Company to distribute cash to PBF LLC and from distributions it receives from PBFX.
	Tax Receivable Agreement
	PBF Energy entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefits deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy's Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions.
	The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC, PBF Holding or PBFX. In general, PBF Energy expects to obtain funding for these annual payments from PBF LLC, primarily through tax distributions, which it makes on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 90.5% interest in PBF LLC as of June 30, 2014 (40.9% as of December 31, 2013). PBF LLC obtains funding to pay its tax distributions by causing the Company to distribute cash to PBF LLC and from distributions it receives from PBFX.
	As of June 30, 2014, the Company has recognized a liability for the tax receivable agreement of $679,906 ($287,316 as of December 31, 2013) reflecting the estimate of the undiscounted amounts that the Company expects to pay under the agreement.

DIVIDENDS_AND_DISTRIBUTIONS

DIVIDENDS AND DISTRIBUTIONS	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]	'
DIVIDENDS AND DISTRIBUTIONS	'
	DIVIDENDS AND DISTRIBUTIONS
	With respect to dividends and distributions paid during the six months ended June 30, 2014, PBF Holding paid $218,782 in distributions to PBF LLC. PBF LLC used $58,130 of this amount in total to make non-tax distributions of $0.30 per unit to its members, of which $37,302 was distributed to PBF Energy and the balance was distributed to its other members on May 29, 2014. PBF Energy used this $37,302 to pay cash dividends of $0.30 per share of Class A common stock on March 14, 2014 and May 29, 2014. PBF LLC used the remaining net $160,652, from PBF Holding's distribution to make tax distributions to its members, including PBF Energy, during the six months ended June 30, 2014.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	6 Months Ended
	Jun. 30, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
EMPLOYEE BENEFIT PLANS	'
	EMPLOYEE BENEFIT PLANS
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:
		Three Months Ended						Six Months Ended
		June 30,						June 30,
	Pension Benefits	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	4,851		$	3,699		$	9,142		$	7,397
	Interest cost	601			248			1,171			496
	Expected return on plan assets	(539		)	(138		)	(1,063		)	(276		)
	Amortization of prior service costs	10			3			12			5
	Amortization of loss	258			105			480			210
	Net periodic benefit cost	$	5,181		$	3,917		$	9,742		$	7,832
		Three Months Ended						Six Months Ended
		June 30,						June 30,
	Post Retirement Medical Plan	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	300		$	181		$	478		$	363
	Interest cost	135			84			228			167
	Amortization of prior service costs	75			—			55			—
	Amortization of gain	1			—			(4		)	—
	Net periodic benefit cost	$	511		$	265		$	757		$	530

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of June 30, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of June 30, 2014
		Fair Value Hierarchy												Total Gross Fair Value				Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
		Level 1				Level 2				Level 3
	Assets:
	Money market funds	$	5,546			$	—			$	—			$	5,546			N/A		$	5,546
	Marketable securities	299,996				—				—				299,996				N/A		299,996
	Non-qualified pension plan assets	5,047				—				—				5,047				N/A		5,047
	Commodity contracts	15,017				15,971				2,827				33,815				(12,628	)	21,187
	Derivatives included with intermediation agreement obligations	—				15,059				—				15,059				—		15,059
	Liabilities:
	Catalyst lease obligations	—				57,429				—				57,429				N/A		57,429
	Commodity contracts	220				12,845				138				13,203				(12,628	)	575
	Derivatives included with inventory supply arrangement obligations	—				1,247				—				1,247				—		1,247
		As of December 31, 2013
		Fair Value Hierarchy												Total
		Level 1				Level 2				Level 3
	Assets:
	Money market funds	$	5,857			$	—			$	—			$	5,857
	Non-qualified pension plan assets	4,905				—				—				4,905
	Commodity contracts	4,252				6,681				—				10,933
	Derivatives included with inventory intermediation agreement obligations	—				6,016				—				6,016
	Liabilities:
	Commodity contracts	—				6,989				23,365				30,354
	Catalyst lease obligations	—				53,089				—				53,089
	Derivatives included with inventory supply arrangement obligations	—				177				—				177
	The valuation methods used to measure financial instruments at fair value are as follows:
	•	Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents.
	•	Marketable securities, consisting primarily of US Treasury securities, categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices.
	•	Non-qualified pension plan assets categorized in Level 1 of the fair value hierarchy are measured at fair value using a market approach based on published net asset values of mutual funds and included within Deferred charges and other assets, net.
	•	The commodity contracts categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted prices in an active market. The commodity contracts categorized in Level 2 of the fair value hierarchy are measured at fair value using a market approach based upon future commodity prices for similar instruments quoted in active markets.
	•	The commodity contracts categorized in Level 3 of the fair value hierarchy consist of commodity price swap contracts that relate to forecasted purchases of crude oil for which quoted forward market prices are not readily available due to market illiquidity. The forward price used to value these swaps was derived using broker quotes, prices from other third party sources and other available market based data.
	•	The derivatives included with inventory supply arrangement obligations, derivatives included with inventory intermediation agreement obligations and the catalyst lease obligations are categorized in Level 2 of the fair value hierarchy and are measured at fair value using a market approach based upon commodity prices for similar instruments quoted in active markets.
	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:
			Three Months Ended								Six Months Ended
			June 30,								June 30,
			2014				2013				2014				2013
	Balance at beginning of period		$	(3,751	)		$	21,358			$	(23,365	)		$	21,358
	Purchases		—				—				—				—
	Settlements		4,972				(21,358		)		3,667				(21,358		)
	Unrealized gain included in earnings		1,468				—				22,387				—
	Transfers into Level 3		—				—				—				—
	Transfers out of Level 3		—				—				—				—
	Balance at end of period		$	2,689			$	—			$	2,689			$	—
	There were no transfers between levels during the three and six months ended June 30, 2014 and 2013, respectively.
	Fair value of debt
	The table below summarizes the fair value and carrying value as of June 30, 2014 and December 31, 2013.
		June 30, 2014								December 31, 2013
		Carrying				Fair				Carrying				Fair
		value				value				value				value
	Senior secured notes (a)	$	667,992			$	671,936			$	667,487			$	697,568
	PBFX Term Loan (b)	300,000				300,000				—				—
	Revolving Loan (b)	—				—				15,000				15,000
	Rail Facility (b)	8,225				8,225				—				—
	PBFX Revolving Credit Facility (b)	—				—				—				—
	Catalyst leases (c)	57,429				57,429				53,089				53,089
		1,033,646				1,037,590				735,576				765,657
	Less - Current maturities	13,009				13,009				12,029				12,029
	Long-term debt	$	1,020,637			$	1,024,581			$	723,547			$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES

DERIVATIVES	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	DERIVATIVES
	The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s crude supply agreements contain purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Inventory Intermediation Agreements commencing in July 2013 that contain purchase obligations for certain volumes of intermediates and refined products. The purchase obligations related to crude oil, feedstocks, intermediates and refined products under these agreements are derivative instruments that have been designated as fair value hedges in order to hedge the commodity price volatility of certain refinery inventory. The fair value of these purchase obligation derivatives is based on market prices of the underlying crude oil and refined products. The level of activity for these derivatives is based on the level of operating inventories.
	As of June 30, 2014, there were 958,599 barrels of crude oil and feedstocks (838,829 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. As of June 30, 2014, there were 3,250,581 barrels of intermediates and refined products (3,274,047 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. These volumes represent the notional value of the contract.
	The Company also enters into economic hedges primarily consisting of commodity derivative contracts that are not designated as hedges and are used to manage price volatility in certain crude oil and feedstock inventories as well as crude oil, feedstock, and refined product sales or purchases. The objective in entering into economic hedges is consistent with the objectives discussed above for fair value hedges. As of June 30, 2014, there were 88,319,388 barrels of crude oil and 521,321 barrels of refined products (43,199,000 and 0, respectively, as of December 31, 2013), outstanding under short and long term commodity derivative contracts not designated as hedges representing the notional value of the contracts.
	The following tables provide information about the fair values of these derivative instruments as of June 30, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(1,247	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	15,059
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	June 30, 2014:
	Commodity contracts	Accounts receivable	$	21,187
	Commodity contracts	Accrued expenses	$	(575	)
	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(3,719	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	(5,770	)
	For the three months ended June 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	4,880
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	For the six months ended June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(1,069	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	9,042
	For the six months ended June 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(2,871	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	Derivatives not designated as hedging instruments:
	For the three months ended June 30, 2014:
	Commodity contracts	Cost of sales	$	(41,119	)
	For the three months ended June 30, 2013:
	Commodity contracts	Cost of sales	$	(4,728	)
	For the six months ended June 30, 2014:
	Commodity contracts	Cost of sales	$	31,278
	For the six months ended June 30, 2013:
	Commodity contracts	Cost of sales	$	13,949
	Hedged items designated in fair value hedges:
	For the three months ended June 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	3,719
	Intermediate and refined product inventory	Cost of sales	$	5,770
	For the three months ended June 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	6,393
	Intermediate and refined product inventory	Cost of sales	$	—
	For the six months ended June 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	1,069
	Intermediate and refined product inventory	Cost of sales	$	(9,042	)
	For the six months ended June 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,505
	Intermediate and refined product inventory	Cost of sales	$	—
	The Company had no ineffectiveness related to the Company's fair value hedges for the three and six months ended June 30, 2014 and a gain of $11,273 and $634 for the three and six months ended June 30, 2013, which was recorded in cost of sales. Gains and losses due to ineffectiveness, resulting from the difference in the forward and spot rates of the underlying crude inventory related to the derivatives included with inventory supply arrangement obligations, were excluded from the assessment of hedge effectiveness.

SEGMENT_INFORMATION_Notes

SEGMENT INFORMATION (Notes)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The Company's operations are organized into two reportable segments, Refining and Logistics. Operations that are not included in the Refining and Logistics segments are included in Corporate. Intersegment transactions are eliminated in the consolidated financial statements and are included in Eliminations.
	Refining
	The Company 's Refining Segment includes the operations of its three refineries which are located in Toledo, Ohio, Delaware City, Delaware and Paulsboro, New Jersey. The refineries produce unbranded transportation fuels, heating oil, petrochemical feedstocks, lubricants and other petroleum products in the United States. The Company purchases crude oil, other feedstocks and blending components from various third-party suppliers. The Company sells products throughout the Northeast and Midwest of the United States, as well as in other regions of the United States and Canada, and is able to ship products to other international destinations. The refineries have a combined processing capacity, known as throughput, of approximately 540,000 barrels per day ("bpd"), and a weighted-average Nelson Complexity Index of 11.3.
	Logistics
	The Company formed PBFX, a publicly traded master limited partnership, to own or lease, operate, develop and acquire crude oil and refined petroleum products terminals, pipelines, storage facilities and similar logistics assets. PBFX's assets consist of (i) a rail terminal which has a double loop track and ancillary pumping and unloading equipment located at the Delaware City refinery with an unloading capacity of approximately 130,000 bpd; and (ii) a truck terminal that was comprised of six lease automatic custody transfer units accepting crude oil deliveries by truck located at the Toledo refinery designed for total throughput capacity of up to approximately 22,500 bpd. PBFX provides various rail and truck terminaling services to PBF Holding and/or its subsidiaries through long-term commercial agreements. PBFX currently does not generate third party revenue and as such intersegment related revenues are eliminated in consolidation. Prior to the PBFX Offering, PBFX's assets were operated within the refining operations of the Company's Delaware City and Toledo refineries. The assets did not generate third party or intra-entity revenue and were not considered to be a separate reportable segment.
	The Company evaluates the performance of its segments based primarily on income from operations. Income from operations includes those revenues and expenses that are directly attributable to management of the respective segment. The Logistics segment's revenues include inter-segment transactions with the Company's Refining segment at prices the Company believes are substantially equivalent to the prices that could have been negotiated with unaffiliated parties with respect to similar services. Activities of the Company's business that are not included in the two operating segments are included in Corporate. Such activities consist primarily of corporate staff operations and other items that are not specific to the normal operations of the two operating segments. The Company does not allocate certain items of other income and expense, including income taxes, to the individual segments. The Refinery segment's operating subsidiaries and PBFX are primarily pass-through entities with respect to income taxes.
	Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three and six months ended June 30, 2014 and June 30, 2013 are presented below. The Logistics segment's results include financial information of the predecessor of PBFX for periods prior to May 13, 2014, and the financial information of PBFX for the period beginning May 14, 2014, the completion date of the PBFX Offering. Prior to the PBFX Offering, the Company did not operate the PBFX assets independent of the Refining segment. Total assets of each segment consist of net property, plant and equipment, inventories, cash and cash equivalents, accounts receivables and other assets directly associated with the segment’s operations. Corporate assets consist primarily of deferred tax assets, property, plant and equipment and other assets not directly related to our refinery and logistic operations.
		Three Months Ended June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	5,301,709	$	7,782		$	—		$	(7,782	)	$	5,301,709
	Depreciation and amortization expense	31,036		284			3,342			—			34,662
	Income (loss) from operations	118,913		4,374			(35,437		)	—			87,850
	Interest expense, net	7,615		360			18,227			—			26,202
	Capital expenditures	$	78,877	$	2,712		$	887		$	—		$	82,476
		Three Months Ended June 30, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,678,293	$	—		$	—		$	—		$	4,678,293
	Depreciation and amortization expense	23,961		286			3,316			—			27,563
	Income (loss) from operations	157,794		(2,310		)	(22,457		)	—			133,027
	Interest expense, net	3,561		—			18,147			—			21,708
	Capital expenditures	$	34,700	$	4,261		$	14,610		$	—		$	53,571
		Six Months Ended June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	10,048,152	$	7,782		$	—		$	(7,782	)	$	10,048,152
	Depreciation and amortization expense	60,480		575			6,822			—			67,877
	Income (loss) from operations	421,501		1,914			(75,358		)	—			348,057
	Interest expense, net	15,083		360			36,014			—			51,457
	Capital expenditures	$	162,476	$	4,004		$	6,408		$	—		$	172,888
		Six months ended June 30, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	9,476,141	$	—		$	—		$	—		$	9,476,141
	Depreciation and amortization expense	47,504		450			6,139			—			54,093
	Income (loss) from operations	292,915		(4,408		)	(55,374		)	—			233,133
	Interest expense, net	6,464		—			36,855			—			43,319
	Capital expenditures	$	85,449	$	10,173		$	17,102		$	—		$	112,724
		Balance at June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,955,125	$	348,092		$	386,405		$	(7,782	)	$	5,681,840
		Balance at December 31, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,128,701	$	29,996		$	255,111		$	—		$	4,413,808

NET_INCOME_PER_SHARE_OF_PBF_EN

NET INCOME PER SHARE OF PBF ENERGY	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
NET INCOME PER SHARE OF PBF ENERGY	'
	NET INCOME PER SHARE OF PBF ENERGY
	The following table sets forth the computation of basic and diluted net income per Class A common share attributable to PBF Energy:
		Three Months Ended June 30,				Six Months Ended June 30,
	Basic Earnings Per Share:	2014		2013		2014		2013
	Numerator for basic net income per Class A common share net income attributable to PBF Energy	$	20,959	$	16,826	$	98,404	$	28,233
	Denominator for basic net income per Class A common share-weighted average shares	72,439,760		26,944,055		63,354,285		25,276,137
	Basic net income attributable to PBF Energy per Class A common share	$	0.29	$	0.62	$	1.55	$	1.12
	Diluted Earnings Per Share:
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy (1)	$	20,959	$	16,826	$	98,404	$	28,233
	Denominator (1):
	Denominator for basic net income per Class A common share-weighted average shares	72,439,760		26,944,055		63,354,285		25,276,137
	Effect of dilutive securities:
	Common stock equivalents (2)	567,396		762,641		543,427		834,839
	Denominator for diluted net income per common share-adjusted weighted average shares	73,007,156		27,706,696		63,897,712		26,110,976
	Diluted net income attributable to PBF Energy per Class A common share	$	0.29	$	0.61	$	1.54	$	1.08
	-1	During the three and six months ended June 30, 2014, the potential conversion of 24,444,643 and 33,525,376 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and six months ended June 30, 2013, the potential conversion of 69,647,005 and 71,314,923 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. As the potential conversion of the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units
	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,867,500 and 1,952,500 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and six months ended June 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 731,250 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and six months ended June 30, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Dividend Declared
	On July 30, 2014, the Company's Board of Directors declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on August 27, 2014 to Class A common stockholders of record at the close of business on August 11, 2014.
	PBFX Distributions
	On July 28, 2014, the Board of Directors of PBF GP declared a distribution of $0.16 per unit on outstanding common and subordinated units of PBFX for the pro-rated period of May 14, 2014 through June 30, 2014. The distribution is payable on August 29, 2014 to unit holders of record at the close of business on August 15, 2014.
	Crude Oil Acquisition Agreement Termination
	Effective July 31, 2014, PBF Holding terminated the Amended and Restated Crude Oil Acquisition Agreement, dated as of March 1, 2012 as amended (the "Crude Oil Acquisition Agreement") with MSCG.  Under the terms of the Crude Oil Acquisition Agreement, the Company acquired substantially all of its crude oil for its subsidiary's Toledo refinery from MSCG through delivery at various interstate pipeline locations. No early termination penalties will be incurred by the Company as a result of the termination.
	Toledo Catalyst Lease
	In July 2014, the Toledo catalyst lease expired and the Company entered into a new catalyst lease agreement with a three year term and an annual fixed interest rate of 1.99%. The annual lease expense is approximately $326.

NONCONTROLLING_INTEREST_OF_PBF1

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Tables)	6 Months Ended
	Jun. 30, 2014
Noncontrolling Interest [Line Items]	'
Summary of the allocation of equity between the controlling and noncontrolling interests of PBF Energy	'
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the six months ended June 30, 2014:
		PBF Energy Inc. Equity				Noncontrolling				Noncontrolling		Total Equity
						Interest in PBF LLC				Interest in PBFX
	Balance at January 1, 2014	$	654,130			$	1,061,126			$	—	$	1,715,256
	Comprehensive income	98,886				128,065				2,691		229,642
	Dividends and distributions	(37,302		)		(76,705		)		—		(114,007		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(105,783		)		—				—		(105,783		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	936,229				(936,229		)		—		—
	Stock-based compensation	2,398				330				195		2,923
	Record noncontrolling interest upon completion of the PBFX Offering	—				—				335,957		335,957
	Exercise of PBF LLC options and warrants, net	—				(14		)		—		(14		)
	Balance at June 30, 2014	$	1,548,558			$	176,573			$	338,843	$	2,063,974
PBF LLC [Member]	'
Noncontrolling Interest [Line Items]	'
The ownership percentage in PBF LLC	'
	The noncontrolling interest ownership percentage of PBF LLC as of June 30, 2014, each of the completion dates of the 2014 secondary offerings, and December 31, 2013 is calculated as follows:
		Held by members of PBF LLC other than PBF Energy			Held by PBF Energy			Total *
	December 31, 2013	57,201,674			39,665,473			96,867,147
		59.1	%		40.9	%		100	%
	January 10, 2014	42,201,674			54,665,473			96,867,147
		43.6	%		56.4	%		100	%
	March 26, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	17-Jun-14	9,213,374			87,670,832			96,884,206
		9.5	%		90.5	%		100	%
	June 30, 2014	9,219,874			87,670,832			96,890,706
		9.5	%		90.5	%		100	%
	——————————
	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
PBF Logistics LP [Member]	'
Noncontrolling Interest [Line Items]	'
The ownership percentage in PBF LLC	'
	The noncontrolling interest ownership percentage of PBFX as of June 30, 2014 and May 14, 2014 (the closing of the initial public offering), is calculated as follows:
		Units of PBFX Held by the Public			Units of PBFX Held by PBF LLC (Including Subordinated Units)			Total
	14-May-14	15,812,500			15,960,606			31,773,106
		49.8	%		50.2	%		100	%
	June 30, 2014	15,812,500			15,960,606			31,773,106
		49.8	%		50.2	%		100	%

INVENTORIES_Tables

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Inventories consisted of the following:
	June 30, 2014
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	739,095	$	101,756	$	840,851
	Refined products and blendstocks	485,126		350,481		835,607
	Warehouse stock and other	35,393		—		35,393
		$	1,259,614	$	452,237	$	1,711,851
	December 31, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	6 Months Ended
	Jun. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Schedule of deferred charges and other assets, net	'
	Deferred charges and other assets, net consisted of the following:
		June 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	138,212	$	119,383
	Catalyst	91,557		88,964
	Deferred financing costs, net	27,487		26,541
	Restricted cash	13,617		12,117
	Linefill	9,667		9,636
	Intangible assets, net	492		653
	Other	5,331		5,185
		$	286,363	$	262,479

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
	Accrued expenses consisted of the following:
		June 30,		December 31,
		2014		2013
	Inventory-related accruals	$	859,836	$	533,012
	Inventory supply and offtake arrangements	414,266		454,893
	Accrued transportation costs	55,656		29,762
	Excise and sales tax payable	35,605		42,814
	Accrued salaries and benefits	31,300		10,799
	Accrued construction in progress	28,302		33,747
	Accrued interest	23,281		22,570
	Accrued utilities	16,629		25,959
	Customer deposits	11,150		23,621
	Renewable energy credit obligations	3,946		15,955
	Other	17,157		16,749
		$	1,497,128	$	1,209,881

INCOME_TAXES_Tables

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Summary of the income tax provision	'
	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
		Three Months Ended June 30,						Six Months Ended
								June 30,
		2014			2013			2014			2013
	Current tax expense	$	11,344		$	1,744		$	28,063		$	1,744
	Deferred tax expense	2,130			9,225			35,090			16,669
	Total tax expense	$	13,474		$	10,969		$	63,153		$	18,413
Schedule of effective income tax rate reconciliation	'
	The difference between the Company’s income tax expense and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
		Three Months Ended June 30, 2014					Three Months Ended June 30, 2013
	Provision at Federal statutory rate	$	11,947		35	%	$	9,715		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	1,779			5.2	%	1,214			4.4	%
	Non deductible/nontaxable items	124			0.2	%	30			0.1	%
	Other	(376		)	(1.2	)%	10			—	%
	Total	$	13,474		39.2	%	$	10,969		39.5	%

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	6 Months Ended
	Jun. 30, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Schedule of net periodic benefit cost	'
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:
		Three Months Ended						Six Months Ended
		June 30,						June 30,
	Pension Benefits	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	4,851		$	3,699		$	9,142		$	7,397
	Interest cost	601			248			1,171			496
	Expected return on plan assets	(539		)	(138		)	(1,063		)	(276		)
	Amortization of prior service costs	10			3			12			5
	Amortization of loss	258			105			480			210
	Net periodic benefit cost	$	5,181		$	3,917		$	9,742		$	7,832
		Three Months Ended						Six Months Ended
		June 30,						June 30,
	Post Retirement Medical Plan	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	300		$	181		$	478		$	363
	Interest cost	135			84			228			167
	Amortization of prior service costs	75			—			55			—
	Amortization of gain	1			—			(4		)	—
	Net periodic benefit cost	$	511		$	265		$	757		$	530

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of June 30, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of June 30, 2014
		Fair Value Hierarchy												Total Gross Fair Value				Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
		Level 1				Level 2				Level 3
	Assets:
	Money market funds	$	5,546			$	—			$	—			$	5,546			N/A		$	5,546
	Marketable securities	299,996				—				—				299,996				N/A		299,996
	Non-qualified pension plan assets	5,047				—				—				5,047				N/A		5,047
	Commodity contracts	15,017				15,971				2,827				33,815				(12,628	)	21,187
	Derivatives included with intermediation agreement obligations	—				15,059				—				15,059				—		15,059
	Liabilities:
	Catalyst lease obligations	—				57,429				—				57,429				N/A		57,429
	Commodity contracts	220				12,845				138				13,203				(12,628	)	575
	Derivatives included with inventory supply arrangement obligations	—				1,247				—				1,247				—		1,247
		As of December 31, 2013
		Fair Value Hierarchy												Total
		Level 1				Level 2				Level 3
	Assets:
	Money market funds	$	5,857			$	—			$	—			$	5,857
	Non-qualified pension plan assets	4,905				—				—				4,905
	Commodity contracts	4,252				6,681				—				10,933
	Derivatives included with inventory intermediation agreement obligations	—				6,016				—				6,016
	Liabilities:
	Commodity contracts	—				6,989				23,365				30,354
	Catalyst lease obligations	—				53,089				—				53,089
	Derivatives included with inventory supply arrangement obligations	—				177				—				177
Schedule of Effect of Significant Unobservable Inputs	'
	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:
			Three Months Ended								Six Months Ended
			June 30,								June 30,
			2014				2013				2014				2013
	Balance at beginning of period		$	(3,751	)		$	21,358			$	(23,365	)		$	21,358
	Purchases		—				—				—				—
	Settlements		4,972				(21,358		)		3,667				(21,358		)
	Unrealized gain included in earnings		1,468				—				22,387				—
	Transfers into Level 3		—				—				—				—
	Transfers out of Level 3		—				—				—				—
	Balance at end of period		$	2,689			$	—			$	2,689			$	—
Schedule of Fair value of Debt	'
	The table below summarizes the fair value and carrying value as of June 30, 2014 and December 31, 2013.
		June 30, 2014								December 31, 2013
		Carrying				Fair				Carrying				Fair
		value				value				value				value
	Senior secured notes (a)	$	667,992			$	671,936			$	667,487			$	697,568
	PBFX Term Loan (b)	300,000				300,000				—				—
	Revolving Loan (b)	—				—				15,000				15,000
	Rail Facility (b)	8,225				8,225				—				—
	PBFX Revolving Credit Facility (b)	—				—				—				—
	Catalyst leases (c)	57,429				57,429				53,089				53,089
		1,033,646				1,037,590				735,576				765,657
	Less - Current maturities	13,009				13,009				12,029				12,029
	Long-term debt	$	1,020,637			$	1,024,581			$	723,547			$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement.

DERIVATIVES_Tables

DERIVATIVES (Tables)	6 Months Ended
	Jun. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Fair Value of Derivative Instruments	'
	The following tables provide information about the fair values of these derivative instruments as of June 30, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(1,247	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	15,059
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	June 30, 2014:
	Commodity contracts	Accounts receivable	$	21,187
	Commodity contracts	Accrued expenses	$	(575	)
	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	'
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(3,719	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	(5,770	)
	For the three months ended June 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	4,880
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	For the six months ended June 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(1,069	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	9,042
	For the six months ended June 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(2,871	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	Derivatives not designated as hedging instruments:
	For the three months ended June 30, 2014:
	Commodity contracts	Cost of sales	$	(41,119	)
	For the three months ended June 30, 2013:
	Commodity contracts	Cost of sales	$	(4,728	)
	For the six months ended June 30, 2014:
	Commodity contracts	Cost of sales	$	31,278
	For the six months ended June 30, 2013:
	Commodity contracts	Cost of sales	$	13,949
	Hedged items designated in fair value hedges:
	For the three months ended June 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	3,719
	Intermediate and refined product inventory	Cost of sales	$	5,770
	For the three months ended June 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	6,393
	Intermediate and refined product inventory	Cost of sales	$	—
	For the six months ended June 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	1,069
	Intermediate and refined product inventory	Cost of sales	$	(9,042	)
	For the six months ended June 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,505
	Intermediate and refined product inventory	Cost of sales	$	—

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Schedule of segment reporting information	'
	Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three and six months ended June 30, 2014 and June 30, 2013 are presented below. The Logistics segment's results include financial information of the predecessor of PBFX for periods prior to May 13, 2014, and the financial information of PBFX for the period beginning May 14, 2014, the completion date of the PBFX Offering. Prior to the PBFX Offering, the Company did not operate the PBFX assets independent of the Refining segment. Total assets of each segment consist of net property, plant and equipment, inventories, cash and cash equivalents, accounts receivables and other assets directly associated with the segment’s operations. Corporate assets consist primarily of deferred tax assets, property, plant and equipment and other assets not directly related to our refinery and logistic operations.
		Three Months Ended June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	5,301,709	$	7,782		$	—		$	(7,782	)	$	5,301,709
	Depreciation and amortization expense	31,036		284			3,342			—			34,662
	Income (loss) from operations	118,913		4,374			(35,437		)	—			87,850
	Interest expense, net	7,615		360			18,227			—			26,202
	Capital expenditures	$	78,877	$	2,712		$	887		$	—		$	82,476
		Three Months Ended June 30, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,678,293	$	—		$	—		$	—		$	4,678,293
	Depreciation and amortization expense	23,961		286			3,316			—			27,563
	Income (loss) from operations	157,794		(2,310		)	(22,457		)	—			133,027
	Interest expense, net	3,561		—			18,147			—			21,708
	Capital expenditures	$	34,700	$	4,261		$	14,610		$	—		$	53,571
		Six Months Ended June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	10,048,152	$	7,782		$	—		$	(7,782	)	$	10,048,152
	Depreciation and amortization expense	60,480		575			6,822			—			67,877
	Income (loss) from operations	421,501		1,914			(75,358		)	—			348,057
	Interest expense, net	15,083		360			36,014			—			51,457
	Capital expenditures	$	162,476	$	4,004		$	6,408		$	—		$	172,888
		Six months ended June 30, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	9,476,141	$	—		$	—		$	—		$	9,476,141
	Depreciation and amortization expense	47,504		450			6,139			—			54,093
	Income (loss) from operations	292,915		(4,408		)	(55,374		)	—			233,133
	Interest expense, net	6,464		—			36,855			—			43,319
	Capital expenditures	$	85,449	$	10,173		$	17,102		$	—		$	112,724
		Balance at June 30, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,955,125	$	348,092		$	386,405		$	(7,782	)	$	5,681,840
		Balance at December 31, 2013
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,128,701	$	29,996		$	255,111		$	—		$	4,413,808

NET_INCOME_PER_SHARE_OF_PBF_EN1

NET INCOME PER SHARE OF PBF ENERGY (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Computation of basic and diluted net income per common share	'
	The following table sets forth the computation of basic and diluted net income per Class A common share attributable to PBF Energy:
		Three Months Ended June 30,				Six Months Ended June 30,
	Basic Earnings Per Share:	2014		2013		2014		2013
	Numerator for basic net income per Class A common share net income attributable to PBF Energy	$	20,959	$	16,826	$	98,404	$	28,233
	Denominator for basic net income per Class A common share-weighted average shares	72,439,760		26,944,055		63,354,285		25,276,137
	Basic net income attributable to PBF Energy per Class A common share	$	0.29	$	0.62	$	1.55	$	1.12
	Diluted Earnings Per Share:
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy (1)	$	20,959	$	16,826	$	98,404	$	28,233
	Denominator (1):
	Denominator for basic net income per Class A common share-weighted average shares	72,439,760		26,944,055		63,354,285		25,276,137
	Effect of dilutive securities:
	Common stock equivalents (2)	567,396		762,641		543,427		834,839
	Denominator for diluted net income per common share-adjusted weighted average shares	73,007,156		27,706,696		63,897,712		26,110,976
	Diluted net income attributable to PBF Energy per Class A common share	$	0.29	$	0.61	$	1.54	$	1.08
	-1	During the three and six months ended June 30, 2014, the potential conversion of 24,444,643 and 33,525,376 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and six months ended June 30, 2013, the potential conversion of 69,647,005 and 71,314,923 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. As the potential conversion of the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units
	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,867,500 and 1,952,500 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and six months ended June 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 731,250 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and six months ended June 30, 2013.

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	6 Months Ended		0 Months Ended			6 Months Ended
	Jun. 30, 2014	14-May-14	Jun. 17, 2014	Mar. 26, 2014	Jan. 10, 2014	Jun. 30, 2014	Jun. 30, 2014	14-May-14
	reportable_segment		Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Limited Partner [Member]	Limited Partner [Member]
			Class A Common Stock [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]	PBF LLC [Member]	PBF LLC [Member]
Description of Business [Line Items]	'	'	'	'	'	'	'	'
Ownership percentage	100.00%	100.00%	'	'	'	'	50.20%	50.20%
Public offering (in shares)	'	'	18,000,000	15,000,000	15,000,000	48,000,000	'	'
Number of reportable segments	2	'	'	'	'	'	'	'

PBF_LOGISTICS_LP_Details

PBF LOGISTICS LP (Details) (USD $)

6 Months Ended

0 Months Ended

0 Months Ended

Jun. 30, 2014

Jun. 30, 2013

14-May-14

14-May-14

14-May-14

14-May-14

Jun. 30, 2014

14-May-14

Jun. 30, 2014

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

Revolving Credit Facility and Term Loan [Member]

IPO [Member]

Over-Allotment Option [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

US Treasury And Other Investments [Member]

Partnership [Member]

Partnership [Member]

Partnership [Member]

PBF Logistics LP [Member]

Common Units [Member]

Common Units [Member]

Public Unit Holders [Member]

Public Unit Holders [Member]

PBF LLC [Member]

PBF LLC [Member]

Common Units [Member]

Subordinated Units [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF LLC [Member]

US Treasury And Other Investments [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF Logistics LP [Member]

Variable Interest Entity [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares sold in offering (in shares)

'

'

'

'

15,812,500

2,062,500

'

'

'

'

'

'

'

'

'

'

Ownership percentage

100.00%

'

100.00%

'

'

'

49.80%

49.80%

50.20%

50.20%

'

'

'

'

'

'

Partner capital units held (in shares)

'

'

'

'

'

'

'

'

'

'

74,053

15,886,553

'

'

'

'

Proceeds from issuance of common units

'

'

'

'

'

'

'

'

'

'

'

'

'

$340,957,000

'

'

Distribution to affiliates

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000,000

'

Debt issuance cost

'

'

'

2,293,000

'

'

'

'

'

'

'

'

'

'

'

'

Payments to acquire marketable securities

599,997,000

0

'

'

'

'

'

'

'

'

'

'

298,664,000

'

'

298,664,000

Public offering retained for general partnership purposes

'

'

'

'

'

'

'

'

'

'

'

'

'

$5,000,000

'

'

NONCONTROLLING_INTEREST_OF_PBF2

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Owenership Percentage) (Details)

Jun. 30, 2014

Jun. 17, 2014

14-May-14

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Jun. 30, 2014

14-May-14

Jun. 30, 2014

14-May-14

Jun. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Jun. 30, 2014

14-May-14

Jun. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Jun. 30, 2014

14-May-14

Jun. 30, 2014

14-May-14

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Jun. 30, 2014

Common Units [Member]

Common Units [Member]

Public Unit Holders [Member]

Public Unit Holders [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

Limited Partner [Member]

Secondary Public Offering [Member]

Secondary Public Offering [Member]

Secondary Public Offering [Member]

Secondary Public Offering [Member]

Common Units [Member]

Common Units [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Common Units [Member]

Common Units [Member]

Series A Units [Member]

Series A Units [Member]

Series A Units [Member]

Series A Units [Member]

Series A Units [Member]

Public Unit Holders [Member]

Public Unit Holders [Member]

PBF LLC [Member]

PBF LLC [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Noncontrolling Interest [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Public offering (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

18,000,000

15,000,000

15,000,000

48,000,000

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

'

100.00%

[1]

100.00%

[1]

100.00%

[1]

'

'

'

'

90.50%

90.50%

71.90%

56.40%

40.90%

'

'

9.50%

9.50%

28.10%

43.60%

59.10%

'

'

'

'

'

'

'

'

Shares outstanding (in shares)

96,890,706

[1]

96,884,206

[1]

'

96,883,566

[1]

96,867,147

[1]

96,867,147

[1]

'

'

'

'

87,670,832

87,670,832

69,670,192

54,665,473

39,665,473

'

'

9,219,874

9,213,374

27,213,374

42,201,674

57,201,674

'

'

'

'

'

'

'

'

Shares sold in public offering (in shares)

'

'

'

'

'

'

31,773,106

31,773,106

15,812,500

15,812,500

'

'

'

'

'

15,960,606

15,960,606

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership percentage

100.00%

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

49.80%

49.80%

50.20%

50.20%

'

'

'

'

[1]

Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

NONCONTROLLING_INTEREST_OF_PBF3

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Allocation of Equity) (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	$1,715,256	'
Comprehensive income	21,265	16,907	98,886	28,288
Less: comprehensive income attributable to noncontrolling interest	24,859	90,581	130,756	148,804
Comprehensive income	46,124	107,488	229,642	177,092
Dividends and distributions	'	'	-114,007	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	-105,783	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	0	'
Stock-based compensation	'	'	2,923	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	335,957	'
Exercise of PBF LLC options and warrants, net	'	'	-14	'
Balance at June 30, 2014	2,063,974	'	2,063,974	'
PBF Energy [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	654,130	'
Comprehensive income	'	'	98,886	'
Dividends and distributions	'	'	-37,302	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	-105,783	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	936,229	'
Stock-based compensation	'	'	2,398	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	0	'
Exercise of PBF LLC options and warrants, net	'	'	0	'
Balance at June 30, 2014	1,548,558	'	1,548,558	'
Noncontrolling Interest - PBF LLC [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	1,061,126	'
Less: comprehensive income attributable to noncontrolling interest	'	'	128,065	'
Dividends and distributions	'	'	-76,705	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	0	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	-936,229	'
Stock-based compensation	'	'	330	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	0	'
Exercise of PBF LLC options and warrants, net	'	'	-14	'
Balance at June 30, 2014	176,573	'	176,573	'
Noncontrolling Interest [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	0	'
Less: comprehensive income attributable to noncontrolling interest	'	'	2,691	'
Dividends and distributions	'	'	0	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	0	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	0	'
Stock-based compensation	'	'	195	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	335,957	'
Exercise of PBF LLC options and warrants, net	'	'	0	'
Balance at June 30, 2014	$338,843	'	$338,843	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Crude oil and feedstocks	$840,851	$608,436
Refined products and blendstocks	835,607	803,319
Warehouse stock and other	35,393	33,762
Total inventory	1,711,851	1,445,517
Excess of replacement value of inventory over LIFO carrying value	133,957	78,407
Titled Inventory [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	739,095	518,599
Refined products and blendstocks	485,126	425,033
Warehouse stock and other	35,393	33,762
Total inventory	1,259,614	977,394
Inventory Supply and Offtake Arrangements [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	101,756	89,837
Refined products and blendstocks	350,481	378,286
Warehouse stock and other	0	0
Total inventory	$452,237	$468,123

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Deferred turnaround costs, net	$138,212	$119,383
Catalyst	91,557	88,964
Deferred financing costs, net	27,487	26,541
Restricted cash	13,617	12,117
Linefill	9,667	9,636
Intangible assets, net	492	653
Other	5,331	5,185
Deferred charges and other assets	$286,363	$262,479

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Jun. 30, 2013
In Thousands, unless otherwise specified			Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]
Accrued Expenses:	'	'	'	'
Inventory-related accruals	$859,836	$533,012	'	'
Inventory supply and offtake arrangements	414,266	454,893	'	'
Accrued transportation costs	55,656	29,762	'	'
Excise and sales tax payable	35,605	42,814	'	'
Accrued salaries and benefits	31,300	10,799	'	'
Accrued construction in progress	28,302	33,747	'	'
Accrued interest	23,281	22,570	'	'
Accrued utilities	16,629	25,959	'	'
Customer deposits	11,150	23,621	'	'
Renewable energy credit obligations	3,946	15,955	'	'
Other	17,157	16,749	'	'
Accrued expenses	1,497,128	1,209,881	'	'
Non-cash benefit related to repurchase obligation	'	'	$4,344	$20,248

CREDIT_FACILITIES_Details

CREDIT FACILITIES (Details) (USD $)

Jun. 30, 2014

14-May-14

Jun. 30, 2014

14-May-14

14-May-14

Jun. 14, 2014

14-May-14

14-May-14

14-May-14

Jun. 30, 2014

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

Mar. 25, 2014

Mar. 31, 2014

Mar. 31, 2014

Line of Credit [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Rail Logistics Company LLC [Member]

PBF Rail Logistics Company LLC [Member]

PBF Rail Logistics Company LLC [Member]

Rail Facility [Member]

Line of Credit [Member]

Line of Credit [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Standby Letters of Credit [Member]

Notes Payable to Banks [Member]

Notes Payable to Banks [Member]

Notes Payable to Banks [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Threshold For Unsecured Notes Issued [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Secured Debt [Member]

Maximum [Member]

Rail Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

renewal

London Interbank Offered Rate (LIBOR) [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Secured Debt [Member]

Immediately [Member]

First Anniversary [Member]

Base Rate [Member]

London Interbank Offered Rate (LIBOR) [Member]

Base Rate [Member]

London Interbank Offered Rate (LIBOR) [Member]

Revolving Credit Facility [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Term

'

'

'

'

'5 years

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Amount Outstanding During Period

'

'

'

'

$275,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

'

600,000,000

'

'

300,000,000

'

'

'

'

'

'

'

'

250,000,000

'

'

Line of Credit Facility, Available Increase In Borrowing Capacity

'

'

'

'

'

325,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Current Borrowing Capacity

'

'

'

25,000,000

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Renewal Term

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Number Of Renewal

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

'

'

'

0.25%

'

1.75%

2.75%

'

0.75%

1.75%

'

'

'

'

Debt Instrument, Covenant Compliance, Consolidated Interest Leverage Ratio

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.5

'

'

'

'

'

'

Debt Instrument, Covenant Compliance, Consolidated Total Leverage Ratio

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

4.5

'

'

'

Debt Instrument, Covenant Compliance, Threshold For Higher Consolidated Total Leverage Ratio

'

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Covenant Compliance, Consolidated Total Leverage Ratio, Step-Up Increase

'

'

'

'

'

'

'

'

'

'

'

1

'

'

0.5

'

'

'

'

'

'

Debt Instrument, Covenant Compliance, Consolidated Senior Secured Leverage Ratio

'

'

'

'

'

'

'

'

'

'

'

3.5

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Amount Outstanding

$8,225,000

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Advances, Borrowing Base, As a Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70.00%

65.00%

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)	6 Months Ended		0 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	14-May-14
			PBF Logistics LP [Member]	PBF Logistics LP [Member]
			US Treasury And Other Investments [Member]	US Treasury And Other Investments [Member]
Payments to acquire marketable securities	$599,997	$0	'	$298,664
Marketable Securities, maturity range, start	'	'	'1 year	'
Marketable Securities, maturity range, end	'	'	'3 years	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Income Taxes [Line Items]

'

'

'

'

'

'

'

'

Percentage of ownership in PBF LLC

100.00%

[1]

'

100.00%

[1]

'

100.00%

100.00%

[1]

100.00%

[1]

100.00%

[1]

Current tax expense

$11,344

$1,744

$28,063

$1,744

'

'

'

'

Deferred tax expense

2,130

9,225

35,090

16,669

'

'

'

'

Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount [Abstract]

'

'

'

'

'

'

'

'

Provision at Federal statutory rate, amount

11,947

9,715

56,440

16,313

'

'

'

'

State income taxes (ned federal income tax), amount

1,779

1,214

8,402

2,032

'

'

'

'

Non deductible/nontaxable items, amount

124

30

302

48

'

'

'

'

Other, amount

-376

10

-1,991

20

'

'

'

'

Total tax expense

13,474

10,969

63,153

18,413

'

'

'

'

Effective Income Tax Rate Reconciliation, Other Reconciling Items, Percent [Abstract]

'

'

'

'

'

'

'

'

Provision at Federal statutory rate, as a percent

35.00%

35.00%

35.00%

35.00%

'

'

'

'

State income taxes (net federal income tax), as a percent

5.20%

4.40%

5.20%

4.40%

'

'

'

'

Non deductible/nontaxable items, as a percent

0.20%

0.10%

0.20%

0.10%

'

'

'

'

Other, as a percent

-1.20%

0.00%

-1.20%

0.00%

'

'

'

'

Effective tax rate

39.20%

39.50%

39.20%

39.50%

'

'

'

'

Noncontrolling interests, amount

$24,877

$90,344

$130,704

$148,649

'

'

'

'

Noncontrolling interests, as a percent

22.70%

9.30%

21.60%

9.40%

'

'

'

'

PBF Energy [Member] | Class A Common Stock [Member]

'

'

'

'

'

'

'

'

Income Taxes [Line Items]

'

'

'

'

'

'

'

'

Percentage of ownership in PBF LLC

90.50%

'

90.50%

'

90.50%

71.90%

56.40%

40.90%

[1]

Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)

6 Months Ended

0 Months Ended

6 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Mar. 03, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Dec. 31, 2010

Jun. 30, 2014

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

ppm

ppm

Valero [Member]

PBF Energy and Valero [Member]

New York [Member]

New York [Member]

Northeastern states [Member]

state

ppm

ppm

Loss Contingencies [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Environmental liability

'

'

'

'

'

'

'

'

'

'

'

$11,149,000

$9,869,000

'

'

'

'

'

Discount rate used for environmental liability assessment

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

'

Restricted cash for environmental liabilities

13,617,000

'

'

'

12,117,000

'

'

'

'

'

'

12,117,000

12,117,000

'

'

'

'

'

Maximum pre-disposal environmental obligations of Valero

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

'

'

'

'

Term of insurance policies

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

Payments to acquire environmental insurance policies

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000,000

'

'

'

Additional states requiring heating oils

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

'

Maximum amount of sulfur allowed in heating oil (in ppm)

'

'

'

'

'

'

'

'

'

'

10

80

'

'

'

'

15

500

Percent of tax benefit received from increases in tax basis paid to stockholders

85.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

100.00%

[1]

100.00%

[1]

100.00%

[1]

90.50%

90.50%

71.90%

56.40%

40.90%

'

'

'

'

'

'

'

'

Recognized liability for the tax receivable agreement

$679,906,000

'

'

'

$287,316,000

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

DIVIDENDS_AND_DISTRIBUTIONS_De

DIVIDENDS AND DISTRIBUTIONS (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Dividends per common share (in dollars per share)	$0.30	$0.30	$0.60	$0.60
Class A Common Stock [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Aggregate amount of dividends paid	'	'	$37,302	'
PBF Holding Company LLC [Member] | Cash Distribution [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Distributions paid	'	'	218,782	'
PBF LLC [Member] | Cash Distribution [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Distributions paid	'	'	58,130	'
PBF LLC [Member] | Tax Distribution [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Distributions paid	'	'	160,652	'
PBF LLC [Member] | PBF Energy [Member] | Cash Distribution [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Distributions paid	'	'	$37,302	'
PBF Energy [Member] | Class A Common Stock [Member]	'	'	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'	'	'
Dividends per common share (in dollars per share)	$0.30	'	'	'

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Pension Plan, Defined Benefit [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$4,851	$3,699	$9,142	$7,397
Interest cost	601	248	1,171	496
Expected return on plan assets	-539	-138	-1,063	-276
Amortization of prior service costs	10	3	12	5
Amortization of loss	258	105	480	210
Net periodic benefit cost	5,181	3,917	9,742	7,832
Post Retirement Medical Plan [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	300	181	478	363
Interest cost	135	84	228	167
Amortization of prior service costs	75	0	55	0
Amortization of loss	1	0	-4	0
Net periodic benefit cost	$511	$265	$757	$530

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Marketable securities	$299,996	'
Non-qualified pension plan assets	5,047	4,905
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Marketable securities	299,996	'
Non-qualified pension plan assets	5,047	4,905
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Marketable securities	0	'
Non-qualified pension plan assets	0	0
Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Marketable securities	0	'
Non-qualified pension plan assets	0	0
Catalyst lease obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	57,429	53,089
Catalyst lease obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	0	0
Catalyst lease obligations [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	57,429	53,089
Catalyst lease obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	0	0
Commodity contract [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	13,203	'
Derivative liability, effect of counter-party netting	-12,628	'
Derivative Liability	575	30,354
Commodity contract [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	220	'
Derivative Liability	'	0
Commodity contract [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	12,845	'
Derivative Liability	'	6,989
Commodity contract [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	138	'
Derivative Liability	'	23,365
Derivatives included with inventory supply arrangement obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	1,247	'
Derivative liability, effect of counter-party netting	0	'
Derivative Liability	1,247	177
Derivatives included with inventory supply arrangement obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	0	'
Derivative Liability	'	0
Derivatives included with inventory supply arrangement obligations [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	1,247	'
Derivative Liability	'	177
Derivatives included with inventory supply arrangement obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability, gross carrying value	0	'
Derivative Liability	'	0
Money market funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	5,546	5,857
Money market funds [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	5,546	5,857
Money market funds [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	0	0
Money market funds [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	0	0
Commodity contract [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	33,815	'
Derivative assets, effect of counter-party netting	-12,628	'
Derivative assets, net carrying value	21,187	10,933
Commodity contract [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	15,017	'
Derivative assets, net carrying value	'	4,252
Commodity contract [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	15,971	'
Derivative assets, net carrying value	'	6,681
Commodity contract [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	2,827	'
Derivative assets, net carrying value	'	0
Derivatives included with intermediation agreement obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	15,059	'
Derivative assets, effect of counter-party netting	0	'
Derivative assets, net carrying value	15,059	6,016
Derivatives included with intermediation agreement obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	0	'
Derivative assets, net carrying value	'	0
Derivatives included with intermediation agreement obligations [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	15,059	'
Derivative assets, net carrying value	'	6,016
Derivatives included with intermediation agreement obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative assets, gross carrying value	0	'
Derivative assets, net carrying value	'	$0

FAIR_VALUE_MEASUREMENTS_Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) (Commodity Contract [Member], USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Commodity Contract [Member]	'	'	'	'
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]	'	'	'	'
Balance at beginning of period	$3,751	($21,358)	$23,365	($21,358)
Purchases	0	0	0	0
Settlements	4,972	-21,358	3,667	-21,358
Unrealized loss included in earnings	1,468	0	22,387	0
Transfers into Level 3	0	0	0	0
Transfers out of Level 3	0	0	0	0
Balance at end of period	($2,689)	$0	($2,689)	$0

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Jun. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	$1,033,646		$735,576
Long-term debt, Fair value	1,037,590		765,657
Current maturities, Carrying value	-13,009		-12,029
Current maturities, Fair value	13,009		12,029
Long-term debt excluding current maturities, Carrying value	1,020,637		723,547
Long-term debt excluding current maturities, Fair value	1,024,581		753,628
Senior secured notes [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	667,992	[1]	667,487	[1]
Long-term debt, Fair value	671,936	[1]	697,568	[1]
Line of credit, Carrying value	0	[2]	15,000	[2]
Line of credit, Fair value	0	[2]	15,000	[2]
PBFX Term Loan [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	300,000	[2]	0	[2]
Long-term debt, Fair value	300,000	[2]	0	[2]
Rail Facility [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Line of credit, Carrying value	8,225	[2]	0	[2]
Line of credit, Fair value	8,225	[2]	0	[2]
PBFX Revolving Credit Facility [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Line of credit, Carrying value	0	[2]	0	[2]
Line of credit, Fair value	0	[2]	0	[2]
Catalyst lease obligations [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	57,429	[3]	53,089	[3]
Long-term debt, Fair value	$57,429	[3]	$53,089	[3]
[1]	The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
[2]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
[3]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)

3 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Crude Oil Commodity Contract [Member]

Crude Oil Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

Derivative [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative, notional amount, volume

'

'

'

'

0

0

958,599

838,829

0

0

3,250,581

3,274,047

88,319,388

43,199,000

521,321

0

Loss on fair value hedge ineffectiveness

$0

($11,273)

$0

($634)

'

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	($1,247)	($177)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	15,059	6,016
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	-575	'
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$21,187	($19,421)

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) on Fair Value Hedge Ineffectiveness, Net	$0	$11,273	$0	$634
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	-3,719	4,880	-1,069	-2,871
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	-5,770	0	9,042	0
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	3,719	6,393	1,069	3,505
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	5,770	0	-9,042	0
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	($41,119)	($4,728)	$31,278	$13,949

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
			reportable_segment
Segment Reporting Information [Line Items]	'	'	'	'	'
Number of reportable segments	'	'	2	'	'
Revenues	$5,301,709	$4,678,293	$10,048,152	$9,476,141	'
Depreciation and amortization expense	34,662	27,563	67,877	54,093	'
Income (loss) from operations	87,850	133,027	348,057	233,133	'
Interest expense, net	26,202	21,708	51,457	43,319	'
Capital expenditures	82,476	53,571	172,888	112,724	'
Assets	5,681,840	'	5,681,840	'	4,413,808
Refining Group [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Plant capacity (in barrels per day)	'	'	540,000	'	'
Revenues	5,301,709	4,678,293	10,048,152	9,476,141	'
Depreciation and amortization expense	31,036	23,961	60,480	47,504	'
Income (loss) from operations	118,913	157,794	421,501	292,915	'
Interest expense, net	7,615	3,561	15,083	6,464	'
Capital expenditures	78,877	34,700	162,476	85,449	'
Assets	4,955,125	'	4,955,125	'	4,128,701
PBF Logistics LP [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	7,782	0	7,782	0	'
Depreciation and amortization expense	284	286	575	450	'
Income (loss) from operations	4,374	-2,310	1,914	-4,408	'
Interest expense, net	360	0	360	0	'
Capital expenditures	2,712	4,261	4,004	10,173	'
Assets	348,092	'	348,092	'	29,996
Corporate Segment [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	0	0	0	0	'
Depreciation and amortization expense	3,342	3,316	6,822	6,139	'
Income (loss) from operations	-35,437	-22,457	-75,358	-55,374	'
Interest expense, net	18,227	18,147	36,014	36,855	'
Capital expenditures	887	14,610	6,408	17,102	'
Assets	386,405	'	386,405	'	255,111
Intersegment Eliminations [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	-7,782	0	-7,782	0	'
Depreciation and amortization expense	0	0	0	0	'
Income (loss) from operations	0	0	0	0	'
Interest expense, net	0	0	0	0	'
Capital expenditures	0	0	0	0	'
Assets	($7,782)	'	($7,782)	'	$0
Toledo Truck Unloading Terminal [Member] | PBF Logistics LP [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Unloading capacity (in barrels per day)	'	'	22,500	'	'
Delaware City Rail Unloading Terminal [Member] | PBF Logistics LP [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Unloading capacity (in barrels per day)	'	'	130,000	'	'

NET_INCOME_PER_SHARE_OF_PBF_EN2

NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014		Jun. 30, 2013		Jun. 30, 2014		Jun. 30, 2013
Basic Earnings Per Share:	'		'		'		'
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	$20,959		$16,826		$98,404		$28,233
Denominator for basic net income per Class A common share-weighted average shares (in shares)	72,439,760		26,944,055		63,354,285		25,276,137
Basic net income attributable to PBF Energy per Class A common share (in usd per share)	$0.29		$0.62		$1.55		$1.12
Diluted Earnings Per Share:	'		'		'		'
Net income attributable to PBF Energy	20,959		16,826		98,404		28,233
Numerator for diluted net income per Class A common share	$20,959	[1]	$16,826	[1]	$98,404	[1]	$28,233	[1]
Denominator for basic net income per Class A common share-weighted average shares (in shares)	72,439,760		26,944,055		63,354,285		25,276,137
Effect of dilutive securities:	'		'		'		'
Effect of dilutive securities on common stock equivalents (in shares)	567,396	[2]	762,641	[2]	543,427	[2]	834,839	[2]
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)	$0.29		$0.61		$1.54		$1.08
Stock Options [Member]	'		'		'		'
Effect of dilutive securities:	'		'		'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	1,867,500		731,250		1,952,500		731,250
PBF LLC [Member] | Series A Units [Member]	'		'		'		'
Effect of dilutive securities:	'		'		'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	24,444,643		69,647,005		33,525,376		71,314,923
[1]	(1)During the three and six months ended June 30, 2014, the potential conversion of 24,444,643 and 33,525,376 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and six months ended June 30, 2013, the potential conversion of 69,647,005 and 71,314,923 PBF LLC Series A Units into PBF Energy Class A common stock, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. As the potential conversion of the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units
[2]	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,867,500 and 1,952,500 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the three and six months ended JuneB 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 731,250 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the three and six months ended June 30, 2013.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (Subsequent Event [Member], USD $)	0 Months Ended		1 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jul. 30, 2014	Jul. 28, 2014	Jul. 31, 2014
	Class A Common Stock [Member]	PBF Logistics LP [Member]	Toledo Catalyst Lease [Member]
			Capital Lease Obligations [Member]
Subsequent Event [Line Items]	'	'	'
Dividends declared (in dollars per share)	$0.30	'	'
Cash distribution (in dollars per share)	'	$0.16	'
Debt fixed interest rate	'	'	1.99%
Annual lease expense	'	'	$326