PBF Energy (PBF) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2014	Nov. 05, 2014	Nov. 05, 2014
		Class A Common Stock [Member]	Class B Common Stock [Member]
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-Sep-14	'	'
Document Fiscal Period Focus	'Q3	'	'
Document Fiscal Year Focus	'2014	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Large Accelerated Filer	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Common Stock, Shares Outstanding	'	83,578,649	39

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified			Class A Common Stock [Member]	Class A Common Stock [Member]	Class B common stock [Member]	Class B common stock [Member]
Current assets:	'	'	'	'	'	'
Cash and cash equivalents	$477,393	$76,970	'	'	'	'
Accounts receivable	698,399	596,647	'	'	'	'
Inventories	1,787,465	1,445,517	'	'	'	'
Deferred tax asset	11,567	25,529	'	'	'	'
Prepaid expense and other current assets	30,739	55,843	'	'	'	'
Total current assets	3,005,563	2,200,506	'	'	'	'
Property, plant and equipment, net	1,902,006	1,781,589	'	'	'	'
Deferred tax assets	418,116	169,234	'	'	'	'
Marketable Securities	264,913	'	'	'	'	'
Marketable securities	'	0	'	'	'	'
Deferred charges and other assets, net	286,520	262,479	'	'	'	'
Total assets	5,877,118	4,413,808	'	'	'	'
Current liabilities:	'	'	'	'	'	'
Accounts payable	377,343	402,293	'	'	'	'
Accrued expenses	1,432,835	1,209,881	'	'	'	'
Payable to related parties pursuant to tax receivable agreement	12,541	12,541	'	'	'	'
Current portion of long-term debt	0	12,029	'	'	'	'
Deferred revenue	1,749	7,766	'	'	'	'
Total current liabilities	1,824,468	1,644,510	'	'	'	'
Delaware Economic Development Authority loan	8,000	12,000	'	'	'	'
Long-term debt	1,148,503	723,547	'	'	'	'
Payable to related parties pursuant to tax receivable agreement	677,718	274,775	'	'	'	'
Other long-term liabilities	43,890	43,720	'	'	'	'
Total liabilities	3,702,579	2,698,552	'	'	'	'
Commitments and contingencies (Note 11)	'	'	'	'	'	'
Equity:	'	'	'	'	'	'
Common stock	'	'	88	40	0	0
Preferred stock, $0.001 par value, 100,000,000 shares authorized, no shares outstanding, at September 30, 2014 and December 31, 2013	0	0	'	'	'	'
Treasury Stock, Value	-32,593	0	-32,593	'	'	'
Additional paid in capital	1,505,851	657,499	'	'	'	'
Retained earnings	179,324	3,579	'	'	'	'
Accumulated other comprehensive loss	-12,590	-6,988	'	'	'	'
Total PBF Energy Inc. equity	1,640,080	654,130	'	'	'	'
Noncontrolling interest	534,459	1,061,126	'	'	'	'
Total equity	2,174,539	1,715,256	'	'	'	'
Total liabilities and equity	$5,877,118	$4,413,808	'	'	'	'

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014		Dec. 31, 2013
Treasury Stock, Shares	'		0
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
Treasury Stock, Shares	1,354,943	[1]	'
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	39		40
[1]	The shares purchased include only those shares that have settled as of the period end date.

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues	$5,260,003	$4,858,880	$15,308,155	$14,335,020
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,670,908	4,663,697	13,754,048	13,394,777
Operating expenses, excluding depreciation	202,625	192,647	682,246	601,245
General and administrative expenses	34,339	30,748	103,976	79,983
Loss (gain) on sale of assets	18	-48	-162	-48
Depreciation and amortization expense	68,010	27,435	135,887	81,530
Total cost and expenses	4,975,900	4,914,479	14,675,995	14,157,487
Income (loss) from operations	284,103	-55,599	632,160	177,533
Other income (expenses):	'	'	'	'
Change in fair value of catalyst leases	5,543	-2,363	1,204	3,118
Interest expense, net	-24,374	-26,242	-75,831	-69,561
Income (loss) before income taxes	265,272	-84,204	557,533	111,090
Income tax expense (benefit)	95,260	-19,311	158,413	-898
Net income	170,012	-64,893	399,120	111,988
Less: net income (loss) attributable to noncontrolling interests	29,042	-45,045	159,746	103,604
Net income (loss) attributable to PBF Energy Inc.	$140,970	($19,848)	$239,374	$8,384
Basic (in shares)	87,656,611	39,575,429	71,544,080	30,094,946
Diluted (in shares)	97,344,515	39,575,429	72,071,903	30,748,901
Basic (in dollars per share)	$1.61	($0.50)	$3.35	$0.28
Diluted (in dollars per share)	$1.60	($0.50)	$3.32	$0.27
Dividends per common share (in dollars per share)	$0.30	$0.30	$0.90	$0.90

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$170,012	($64,893)	$399,120	$111,988
Other comprehensive income (loss):	'	'	'	'
Unrealized gain (loss) on available for sale securities	-160	13	-75	7
Net gain (loss) on pension and other postretirement benefits	242	108	691	324
Total other comprehensive income (loss)	82	121	616	331
Comprehensive income (loss)	170,094	-64,772	399,736	112,319
Less: comprehensive income (loss) attributable to noncontrolling interest	29,053	-45,004	159,809	103,800
Comprehensive income (loss) attributable to PBF Energy Inc.	$141,041	($19,768)	$239,927	$8,519

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Statement of Cash Flows [Abstract]	'	'
Net income	$399,120	$111,988
Adjustments to reconcile net income to net cash provided by (used in) operations:	'	'
Depreciation and amortization	141,547	86,417
Stock-based compensation	5,377	2,750
Change in fair value of catalyst lease obligations	-1,204	-3,118
Deferred income taxes	70,718	-898
Change in tax receivable agreement liability	-2,990	8,095
Non-cash change in inventory repurchase obligations	-31,602	-13,362
Pension and other post retirement benefit costs	16,462	12,654
Gain on disposition of property, plant and equipment	-162	-48
Changes in current assets and current liabilities:	'	'
Accounts receivable	-101,752	-74,083
Inventories	-378,538	31,165
Prepaid expenses and other current assets	25,104	-42,745
Accounts payable	-76,008	203,865
Accrued expenses	308,523	48,811
Deferred revenue	-6,017	-208,661
Other assets and liabilities	-15,617	-20,249
Net cash provided by operations	352,961	142,581
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-258,875	-201,906
Expenditures for deferred turnaround costs	-58,423	-15,859
Expenditures for other assets	-13,446	-10,584
Purchase of marketable securities	-1,188,906	0
Maturities of marketable securities	923,996	0
Proceeds from sale of assets	74,343	30,826
Net cash used in investing activities	-521,311	-197,523
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	-80,400	-140,457
Distributions to PBFX unit holders	-2,573	0
Dividend payments	63,629	26,042
Proceeds from PBFX Term Loan borrowings	300,000	0
Repayments of PBFX Term Loan borrowings	-35,100	0
Proceeds from revolver borrowings	395,000	745,000
Repayments of revolver borrowings	-410,000	-730,000
Proceeds from Rail Facility revolver borrowings	35,925	0
Proceeds from PBFX revolver borrowings	140,100	0
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Purchases of treasury stock	-32,593	0
Deferred financing costs and other	-13,914	-669
Net cash provided by (used in) financing activities	568,773	-173,525
Net increase (decrease) in cash and cash equivalents	400,423	-228,467
Cash and equivalents, beginning of period	76,970	285,884
Cash and equivalents, end of period	477,393	57,417
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	4,000	4,000
Accrued construction in progress	$65,193	$7,649

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 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, PBF Energy Limited, 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 51.1% 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 was formed to operate 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 nine months ended September 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_PBF_LOGISITIC

PBF LOGISTICS LP PBF LOGISITICS LP	9 Months Ended
	Sep. 30, 2014
PBF LOGISTICS LP [Abstract]	'
PBF Logistics LP	'
	PBF LOGISTICS LP
	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. All of PBFX’s revenue is derived from long-term, fee-based commercial agreements with PBF Holding, 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 Holding 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 of PBFX for accounting purposes.
	Initial Public Offering
	On May 14, 2014, PBFX completed its initial public offering (the “PBFX Offering”) 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 PBFX’s 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 PBFX’s Revolving Credit Facility and Term Loan (refer to Note 8 "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’s initial assets consisted of a light crude oil rail unloading terminal at the Delaware City refinery that also services the Paulsboro refinery (which is referred to as the “Delaware City Rail Terminal”), and a crude oil truck unloading terminal at the Toledo refinery (which is referred to as the “Toledo Truck Terminal”) that are integral components of the crude oil delivery operations at all three of PBF Energy’s refineries.
	September 2014 Drop-down Transaction
	Effective September 30, 2014, PBF Holding distributed to PBF LLC all of the equity interests of Delaware City Terminaling Company II LLC ("DCT II"), which assets consist solely of the Delaware City heavy crude unloading rack (the "DCR West Rack"). PBF LLC then contributed to PBFX all of the equity interests of DCT II for total consideration of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units, or 589,536 common units (the "DCR West Rack Acquisition"). The DCR West Rack has an estimated throughput capacity of approximately 40,000 bpd. Subsequent to the DCR West Rack Acquisition, PBF LLC holds a 51.1% limited partner interest in PBFX consisting of 663,589 common units and 15,886,553 subordinated units.

NONCONTROLLING_INTEREST_OF_PBF

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP	9 Months Ended
	Sep. 30, 2014
Noncontrolling Interest [Abstract]	'
NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP	'
	NONCONTROLLING INTEREST OF PBF ENERGY AND PBFX
	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. As of September 30, 2014, PBF Energy held approximately 90.4% of the economic interests in PBF LLC.
	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 September 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	%
	September 30, 2014	9,170,696			86,390,173			95,560,869
		9.6	%		90.4	%		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 51.1% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights, with the remaining 48.9% limited partner interest owned by public common unit holders as of September 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 September 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	%
	September 30, 2014	15,812,500			16,550,142			32,362,642
		48.9	%		51.1	%		100	%
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the nine months ended September 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	239,927				152,481				7,328			399,736
	Dividends and distributions	(63,629		)		(80,400		)		(2,573		)	(146,602		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(102,533		)		—				—			(102,533		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	936,237				(936,237		)		—			—
	Issuance of additional PBFX common units	4,249				—				(4,249		)	—
	Stock-based compensation	4,292				432				653			5,377
	Record noncontrolling interest upon completion of the PBFX Offering	—				—				335,957			335,957
	Exercise of PBF LLC options and warrants, net	—				(59		)		—			(59		)
	Purchase of treasury stock	(32,593		)		—				—			(32,593		)
	Balance at September 30, 2014	$	1,640,080			$	197,343			$	337,116		$	2,174,539

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	Inventories consisted of the following:
	September 30, 2014
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	711,980	$	53,247	$	765,227
	Refined products and blendstocks	642,919		343,112		986,031
	Warehouse stock and other	36,207		—		36,207
		$	1,391,106	$	396,359	$	1,787,465
	December 31, 2013
		Titled Inventory		Inventory Supply and Intermediation 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 intermediation 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 September 30, 2014 and December 31, 2013, the replacement value of inventories exceeded the LIFO carrying value by approximately $7,388 and $78,407, respectively.

IMPAIRMENT

IMPAIRMENT	9 Months Ended
	Sep. 30, 2014
IMPAIRMENT [Abstract]	'
Impairment	'
	5. IMPAIRMENT
	In connection with the Company’s annual capital budgeting process, the Company determined that it would abandon a capital project at the Delaware City refinery related to the construction of a new hydrocracker (the “Hydrocracker Project”). The carrying value of the Hydrocracker Project was $28,508 and was included in Property, plant and equipment, net.
	As part of the 2015 annual capital budgeting process, which began in the third quarter of 2014, all outstanding capital projects were evaluated for feasibility and economic viability. The Hydrocracker Project was undertaken to produce low-sulfur heating oil for certain states in which the Company conducts business. In connection with this capital budget evaluation and coinciding with the preparation of these interim condensed consolidated financial statements, the Company decided that it would pursue an alternative capital project. This alternative capital project entails changing existing oil flows and reconfiguring existing process units to produce the fuels necessary to meet low-sulfur heating oil standards. Based on initial production results as of September 30, 2014, it was determined that this alternative project would allow the Company to meet the demands for the new low-sulfur heating oil requirements while reducing the overall capital investment required as compared to the Hydrocracker Project. As such, it was determined that there would be no additional capital investment in the Hydrocracker Project and the full carrying value of the project was not recoverable as of September 30, 2014.
	The total pre-tax impairment charge of $28,508 was recorded in depreciation and amortization expense in the Refining segment during the three and nine month periods ended September 30, 2014. No additional cash expenditures will be required related to the Hydrocracker Project.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	9 Months Ended
	Sep. 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:
		September 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	143,468	$	119,383
	Catalyst	79,026		88,964
	Deferred financing costs, net	34,003		26,541
	Restricted cash	13,618		12,117
	Linefill	10,230		9,636
	Intangible assets, net	424		653
	Other	5,751		5,185
		$	286,520	$	262,479

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	ACCRUED EXPENSES
	Accrued expenses consisted of the following:
		September 30,		December 31,
		2014		2013
	Inventory-related accruals	$	822,733	$	533,012
	Inventory supply and intermediation arrangements	350,647		454,893
	Accrued transportation costs	50,148		29,762
	Accrued salaries and benefits	41,817		10,799
	Income taxes payable	40,007		—
	Excise and sales tax payable	22,372		42,814
	Accrued utilities	15,813		25,959
	Accrued construction in progress	14,135		33,747
	Customer deposits	13,859		23,621
	Accrued interest	9,282		22,570
	Renewable energy credit obligations	4,481		15,955
	Other	47,541		16,749
		$	1,432,835	$	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 & Company, a subsidiary of The Goldman Sachs Group, Inc. ("J. Aron"). A liability included in Inventory supply and intermediation 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 product 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 Accrued expenses 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 $0 and $20,248 related to this liability for the three and nine months ended September 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 its 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_CREDIT_FACIL

CREDIT FACILITIES CREDIT FACILITIES	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
CREDIT FACILITIES	'
	CREDIT FACILITIES
	PBF Holding Revolving Credit Facility
	On August 15, 2014, PBF Holding amended and restated the terms of its asset based revolving credit agreement ("Revolving Loan") to increase the maximum availability under the facility from $1,610,000 to $2,500,000. Borrowings under the Revolving Loan bear interest either at the Alternative Base Rate plus the Applicable Margin or at the Adjusted LIBOR Rate plus the Applicable Margin, all as defined in the agreement. The Applicable Margin ranges from 1.50% to 2.25% for Adjusted LIBOR Rate Loans and from 0.50% to 1.25% for Alternative Base Rate Loans, depending on the Company's debt rating. The Revolving Loan's maturity has been extended to August 2019 and the sublimit for letters of credit has been increased from $1,000,000 to $1,500,000. In addition, an accordion feature allows for commitments of up to $2,750,000. The commitment fees on the unused portions, the interest rate on advances and the fees for letters of credit have been reduced under the Revolving Loan. The Revolving Loan's covenants and other related terms have not materially changed due to the amendment and restatement. The Revolving Loan is available to be used for working capital and other general corporate purposes.
	At September 30, 2014 and December 31, 2013, there was $0 and $15,000, respectively, outstanding under the Revolving Loan.
	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 9 "Marketable Securities" of our Notes to Condensed Consolidated Financial Statements). 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.
	In conjunction with the DCR West Rack Acquisition, PBFX paid total consideration of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units to PBF LLC. The cash consideration consisted of $105,000 in borrowings under the PBFX Revolving Credit Facility and $30,000 in proceeds from the sale of marketable securities. PBFX also borrowed an additional $30,000 under the PBFX Revolving Credit Facility to repay $30,000 of its outstanding PBFX Term Loan in order to release the $30,000 in marketable securities that had collateralized PBFX’s Term Loan.
	At September 30, 2014, there were borrowings of $140,100 outstanding under the PBFX Revolving Credit Facility and $264,900 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 coiled and insulated crude tank cars and non-coiled and non-insulated general purpose crude tank cars (the "Eligible Railcars") before December 2015.
	The amount available to be advanced under the Rail Facility equals 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 adjusts 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 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's 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 September 30, 2014, there was $35,925 outstanding under the Rail Facility.
	Catalyst Leases
	In July 2014, the Company completed a new three year lease of the Platinum catalyst at the Toledo Refinery. The annual fixed interest rate is 1.99% and the annual lease expense is approximately $326. In addition, the short-term catalyst bridge lease entered into in November 2013 was settled during the quarter with an immaterial gain recognized during the three and nine months ended September 30, 2014.

MARKETABLE_SECURITIES_MARKETAB

MARKETABLE SECURITIES MARKETABLE SECURITIES	9 Months Ended
	Sep. 30, 2014
Marketable Securities [Abstract]	'
MARKETABLE SECURITIES	'
	. 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.
	As of September 30, 2014, the Company held $264,913 in marketable securities. The gross unrecognized holding gains and losses as of September 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 nine months ended September 30, 2014.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 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 90.4% subsequent to the June 2014 secondary offering as of September 30, 2014). 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							Nine Months Ended
		September 30,							September 30,
		2014			2013				2014			2013
	Current tax expense (benefit)	$	59,632		$	(1,744	)		$	87,695		$	—
	Deferred tax expense (benefit)	35,628			(17,567		)		70,718			(898		)
	Total tax expense (benefit)	$	95,260		$	(19,311	)		$	158,413		$	(898	)
	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						Three Months Ended
		September 30, 2014						September 30, 2013
	Provision at Federal statutory rate	$	82,793		35	%		$	(13,693	)	35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	12,103			5.2	%		(1,917		)	4.9	%
	Non deductible/nontaxable items	2,019			0.8	%		2,377			(6.1	)%
	Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix	—			—	%		(4,983		)	12.7	%
	Other	(1,655		)	(0.7	)%		(1,095		)	2.8	%
	Total	$	95,260		40.3	%		$	(19,311	)	49.3	%
		Nine Months Ended						Nine Months Ended
		September 30, 2014						September 30, 2013
	Provision at Federal statutory rate	$	139,233		35	%		$	2,620		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	20,505			5.2	%		367			4.9	%
	Non deductible/nontaxable items	2,321			0.5	%		2,438			32.6	%
	Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix	—			—	%		(4,983		)	(66.6	)%
	Other	(3,646		)	(0.9	)%		(1,340		)	(17.9	)%
	Total	$	158,413		39.8	%		$	(898	)	(12.0	)%
	The Company's effective income tax rate for the three and nine months ended September 30, 2014, including the impact of income attributable to noncontrolling interests of $29,042 and $159,746, respectively, was 35.9% and 28.4%, respectively. The Company's effective income tax rate for the three and nine months ended September 30, 2013, including the impact of income (loss) attributable to noncontrolling interests of $(45,045) and $103,604, respectively, was 22.9% and (0.8)%, respectively. The Company had a tax benefit for the three and nine months ended September 30, 2013.
	PBF Energy has determined there are no material uncertain tax positions as of September 30, 2014.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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 $10,823 recorded as of September 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 $12,118, acquired in the Paulsboro acquisition, is recorded as restricted cash in Deferred charges and other assets, net as of September 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 the Company currently produces 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 has released 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 may 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 may reduce the advanced biofuel requirement and hold constant the biomass based diesel requirements at the 2013 level. The cellulosic requirement may 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 has submitted the final rule to the Office of Management and Budget. When they are issued, the final standards may have a material impact on the Company's cost of compliance with RFS 2.
	On September 12, 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 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 has been published by the EPA and becomes effective in October 2014. 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 were submitted in the third quarter. 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 PBF Holding 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 PBF LLC makes on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 90.4% interest in PBF LLC as of September 30, 2014 (40.9% as of December 31, 2013). PBF LLC obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX.
	As of September 30, 2014, the Company has recognized a liability for the tax receivable agreement of $690,259 ($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	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
DIVIDENDS AND DISTRIBUTIONS	'
	DIVIDENDS AND DISTRIBUTIONS
	With respect to dividends and distributions paid during the nine months ended September 30, 2014, PBF Holding paid $283,680 in distributions to PBF LLC. PBF LLC used $87,204 of this amount in total to make non-tax quarterly distributions of $0.30 per unit to its members, of which $63,629 was distributed to PBF Energy and the balance was distributed to its other members. PBF Energy used this $63,629 to pay quarterly cash dividends of $0.30 per share of Class A common stock on March 14, 2014, May 29, 2014 and August 27, 2014. PBF LLC used the remaining net $196,476 from PBF Holding's distributions to make tax distributions to its members, including PBF Energy, during the nine months ended September 30, 2014.
	With respect to distributions paid during the nine months ended September 30, 2014, PBFX paid a distribution of $0.16 per unit on outstanding common and subordinated units on August 29, 2014 for a total distribution of $5,127 of which $2,554 was distributed to PBF LLC and the balance was distributed to its public unit holders.

TREASURY_STOCK_TREASURY_STOCK

TREASURY STOCK TREASURY STOCK	9 Months Ended
	Sep. 30, 2014
TREASURY STOCK [Abstract]	'
Treasury Stock	'
	13. TREASURY STOCK
	On August 19, 2014, the Company's Board of Directors authorized the repurchase of up to $200,000 of the Company's Class A common stock (the "Repurchase Program"). The Repurchase Program expires on September 30, 2016. As of September 30, 2014, the Company has purchased approximately 1.35 million shares of the Company's Class A common stock under the Repurchase Program for $32,593 through open market transactions.
	The following table summarizes the Company's Class A common stock repurchase activity under the Repurchase Program:
		Number of shares purchased (1)	Cost of purchased shares
	Shares purchased as of June 30, 2014	—	$	—
	Shares purchased during the three months ended September 30, 2014	1,354,943	32,593
	Shares purchased as of September 30, 2014	1,354,943	$	32,593
	(1) - The shares purchased include only those shares that have settled as of the period end date.
	These repurchases may be made from time to time through various methods, including open market transactions, block trades, accelerated share repurchases, privately negotiated transactions or otherwise, certain of which may be effected through Rule 10b5-1 and Rule 10b-18 plans. The timing and number of shares repurchased will depend on a variety of factors, including price, capital availability, legal requirements and economic and market conditions. The Company is not obligated to purchase any shares under the Repurchase Program, and repurchases may be suspended or discontinued at any time without prior notice.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	9 Months Ended
	Sep. 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						Nine Months Ended
		September 30,						September 30,
	Pension Benefits	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	5,134		$	3,699		$	14,276		$	11,096
	Interest cost	616			248			1,787			744
	Expected return on plan assets	(546		)	(138		)	(1,609		)	(414		)
	Amortization of prior service costs	13			3			26			9
	Amortization of loss	277			105			757			315
	Net periodic benefit cost	$	5,494		$	3,917		$	15,237		$	11,750
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	Post Retirement Medical Plan	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	269		$	181		$	747		$	544
	Interest cost	125			84			353			251
	Amortization of prior service costs	52			—			107			—
	Amortization of gain	—			—			(4		)	—
	Net periodic benefit cost	$	446		$	265		$	1,203		$	795

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 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 September 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 September 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	$	5,557			$	—		$	—			$	5,557			N/A		$	5,557
	Marketable securities	264,913				—			—				264,913				N/A		264,913
	Non-qualified pension plan assets	5,468				—			—				5,468				N/A		5,468
	Commodity contracts	261,041				10,597			13,046				284,684				(232,671	)	52,013
	Derivatives included with intermediation agreement obligations	—				35,959			—				35,959				—		35,959
	Derivatives included with inventory supply arrangement obligations	—				1,482			—				1,482				—		1,482
	Liabilities:
	Catalyst lease obligations	—				39,325			—				39,325				N/A		39,325
	Commodity contracts	228,141				6,262			—				234,403				(232,671	)	1,732
		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							Nine Months Ended
			September 30,							September 30,
			2014				2013			2014				2013
	Balance at beginning of period		$	2,689			$	—		$	(23,365	)		$	21,358
	Purchases		—				—			—				—
	Settlements		(9,020		)		—			(5,353		)		(21,358		)
	Unrealized gain included in earnings		19,377				—			41,764				—
	Transfers into Level 3		—				—			—				—
	Transfers out of Level 3		—				—			—				—
	Balance at end of period		$	13,046			$	—		$	13,046			$	—
	There were no transfers between levels during the three and nine months ended September 30, 2014 and 2013, respectively.
	Fair value of debt
	The table below summarizes the fair value and carrying value as of September 30, 2014 and December 31, 2013.
		September 30, 2014							December 31, 2013
		Carrying				Fair			Carrying				Fair
		value				value			value				value
	Senior secured notes (a)	$	668,253			$	687,169		$	667,487			$	697,568
	PBFX Term Loan (b)	264,900				264,900			—				—
	Revolving Loan (b)	—				—			15,000				15,000
	Rail Facility (b)	35,925				35,925			—				—
	PBFX Revolving Credit Facility (b)	140,100				140,100			—				—
	Catalyst leases (c)	39,325				39,325			53,089				53,089
		1,148,503				1,167,419			735,576				765,657
	Less - Current maturities	—				—			12,029				12,029
	Long-term debt	$	1,148,503			$	1,167,419		$	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	9 Months Ended
	Sep. 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 September 30, 2014, there were 540,556 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 September 30, 2014, there were 3,342,545 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 September 30, 2014, there were 63,894,000 barrels of crude oil and 1,052,000 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 September 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:
	September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,482
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	35,959
	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:
	September 30, 2014:
	Commodity contracts	Accounts receivable	$	52,013
	Commodity contracts	Accrued expenses	$	(1,732	)
	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 September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	2,729
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	20,900
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(4,015	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	For the nine months ended September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	1,660
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,942
	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(6,886	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	Derivatives not designated as hedging instruments:
	For the three months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	70,624
	For the three months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(23,843	)
	For the nine months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	101,902
	For the nine months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(9,894	)
	Hedged items designated in fair value hedges:
	For the three months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(2,729	)
	Intermediate and refined product inventory	Cost of sales	$	(20,900	)
	For the three months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,127
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	For the nine months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(1,660	)
	Intermediate and refined product inventory	Cost of sales	$	(29,942	)
	For the nine months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	(378	)
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	The Company had no ineffectiveness related to the Company's fair value hedges for the three and nine months ended September 30, 2014 and a loss of $888 and $7,264 for the three and nine months ended September 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_SEGMENT_FO

SEGMENT INFORMATION SEGMENT FOOTNOTE	9 Months Ended
	Sep. 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; (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; and (iii) a heavy crude unloading rack located at the Delaware City refinery with an unloading capacity of up to approximately 40,000 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 nine months ended September 30, 2014 and September 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. In connection with the DCR West Rack Acquisition, the accompanying segment information has been retrospectively adjusted to include the historical results of the DCR West Rack for all periods presented through September 30, 2014.
	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 September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	5,260,003		$	14,744		$	—		$	(14,744	)	$	5,260,003
	Depreciation and amortization expense	64,123			586			3,301			—			68,010
	Income (loss) from operations	314,667			7,519			(38,083		)	—			284,103
	Interest expense, net	5,317			824			18,233			—			24,374
	Capital expenditures	$	100,492		$	24,722		$	32,642		$	—		$	157,856
		Three Months Ended September 30, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,858,880		$	—		$	—		$	—		$	4,858,880
	Depreciation and amortization expense	23,825			291			3,319			—			27,435
	Income (loss) from operations	(19,648		)	(2,138		)	(33,813		)	—			(55,599		)
	Interest expense, net	7,295			—			18,947			—			26,242
	Capital expenditures	$	72,837		$	8,200		$	34,588		$	—		$	115,625
		Nine Months Ended September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	15,308,155		$	22,526		$	—		$	(22,526	)	$	15,308,155
	Depreciation and amortization expense	124,603			1,161			10,123			—			135,887
	Income (loss) from operations	736,607			9,367			(113,814		)	—			632,160
	Interest expense, net	20,403			1,184			54,244			—			75,831
	Capital expenditures	$	262,968		$	28,726		$	39,050		$	—		$	330,744
		Nine months ended September 30, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	14,335,020		$	—		$	—		$	—		$	14,335,020
	Depreciation and amortization expense	71,331			741			9,458			—			81,530
	Income (loss) from operations	273,296			(6,576		)	(89,187		)	—			177,533
	Interest expense, net	13,910			—			55,651			—			69,561
	Capital expenditures	$	158,286		$	18,373		$	51,690		$	—		$	228,349
		Balance at September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,956,388		$	360,045		$	565,962		$	(5,277	)	$	5,877,118
		Balance at December 31, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,111,124		$	47,573		$	255,111		$	—		$	4,413,808

NET_INCOME_PER_SHARE_OF_PBF_EN

NET INCOME PER SHARE OF PBF ENERGY	9 Months Ended
	Sep. 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						Nine Months Ended
		September 30,						September 30,
	Basic Earnings Per Share:	2014			2013			2014		2013
	Numerator for basic net income (loss) per Class A common share net income attributable to PBF Energy	$	140,970		$	(19,848	)	$	239,374	$	8,384
	Denominator for basic net income per Class A common share-weighted average shares	87,656,611			39,575,429			71,544,080		30,094,946
	Basic net income (loss) attributable to PBF Energy per Class A common share	$	1.61		$	(0.50	)	$	3.35	$	0.28
	Diluted Earnings Per Share:
	Numerator:
	Net income (loss) attributable to PBF Energy	$	140,970		$	(19,848	)	$	239,374	$	8,384
	Plus: Net income attributable to noncontrolling interest (1)	$	24,408		$	—		$	—	$	—
	Less: Income tax on net income attributable to noncontrolling interest (2)	$	(9,812	)	$	—		$	—	$	—
	Numerator for diluted net income (loss) per Class A common share net income attributable to PBF Energy (1)	$	155,566		$	(19,848	)	$	239,374	$	8,384
	Denominator:
	Denominator for basic net income per Class A common share-weighted average shares	87,656,611			39,575,429			71,544,080		30,094,946
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units (3)	9,176,116			—			—		—
	Common stock equivalents (4)	511,788			—			527,823		653,955
	Denominator for diluted net income per common share-adjusted weighted average shares	97,344,515			39,575,429			72,071,903		30,748,901
	Diluted net income (loss) attributable to PBF Energy per Class A common share	$	1.6		$	(0.50	)	$	3.32	$	0.27
	-1	The diluted earnings per share calculation for the three months ended September 30, 2014, assumes the conversion of all outstanding PBF LLC Series A Units to Class A common stock of PBF Energy. The net income attributable to PBF Energy, used in the numerator of the diluted earnings per share calculation is adjusted to reflect the net income, as well as the corresponding income tax (based on a 40.2% effective tax rate) attributable to the converted units. During the nine months ended September 30, 2014, the potential conversion of 25,319,764 PBF LLC Series A Units into PBF Energy Class A common stock was excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and nine months ended September 30, 2013, the potential conversion of 57,243,672 and 66,724,155 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 apply PBF Energy's statutory tax rate of approximately 40.2% for the three months ended September 30, 2014 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-3	Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-4	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 1,976,875 and 1,991,875 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and nine months ended September 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy Class A common stock because they are anti-dilutive for the nine months ended September 30, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Dividend Declared
	On October 29, 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 November 25, 2014 to Class A common stockholders of record at the close of business on November 10, 2014.
	PBFX Distributions
	On October 27, 2014, the Board of Directors of PBF GP declared a distribution of $0.30 per unit on outstanding common and subordinated units of PBFX. The distribution is payable on November 28, 2014 to unit holders of record at the close of business on November 14, 2014.
	Share Repurchase Program
	On October 29, 2014, the Company's Board of Directors approved an additional $100 million increase to the existing Repurchase Program. The repurchase authorization expires on September 30, 2016. These repurchases may be made from time to time through various methods, including open market transactions, block trades, accelerated share repurchases, privately negotiated transactions or otherwise, certain of which may be effected through Rule 10b5-1 and Rule 10b-18 plans. The timing and number of shares repurchased will depend on a variety of factors, including price, capital availability, legal requirements and economic and market conditions. The Company is not obligated to purchase any shares under the Repurchase Program, and repurchases may be suspended or discontinued at any time without prior notice.

NONCONTROLLING_INTEREST_OF_PBF1

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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	239,927				152,481				7,328			399,736
	Dividends and distributions	(63,629		)		(80,400		)		(2,573		)	(146,602		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(102,533		)		—				—			(102,533		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	936,237				(936,237		)		—			—
	Issuance of additional PBFX common units	4,249				—				(4,249		)	—
	Stock-based compensation	4,292				432				653			5,377
	Record noncontrolling interest upon completion of the PBFX Offering	—				—				335,957			335,957
	Exercise of PBF LLC options and warrants, net	—				(59		)		—			(59		)
	Purchase of treasury stock	(32,593		)		—				—			(32,593		)
	Balance at September 30, 2014	$	1,640,080			$	197,343			$	337,116		$	2,174,539
PBF LLC [Member]	'
Noncontrolling Interest [Line Items]	'
The ownership percentage in PBF LLC	'
	The noncontrolling interest ownership percentage of PBF LLC as of September 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	%
	September 30, 2014	9,170,696			86,390,173			95,560,869
		9.6	%		90.4	%		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 September 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	%
	September 30, 2014	15,812,500			16,550,142			32,362,642
		48.9	%		51.1	%		100	%

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Inventories consisted of the following:
	September 30, 2014
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	711,980	$	53,247	$	765,227
	Refined products and blendstocks	642,919		343,112		986,031
	Warehouse stock and other	36,207		—		36,207
		$	1,391,106	$	396,359	$	1,787,465
	December 31, 2013
		Titled Inventory		Inventory Supply and Intermediation 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)	9 Months Ended
	Sep. 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:
		September 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	143,468	$	119,383
	Catalyst	79,026		88,964
	Deferred financing costs, net	34,003		26,541
	Restricted cash	13,618		12,117
	Linefill	10,230		9,636
	Intangible assets, net	424		653
	Other	5,751		5,185
		$	286,520	$	262,479

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
	Accrued expenses consisted of the following:
		September 30,		December 31,
		2014		2013
	Inventory-related accruals	$	822,733	$	533,012
	Inventory supply and intermediation arrangements	350,647		454,893
	Accrued transportation costs	50,148		29,762
	Accrued salaries and benefits	41,817		10,799
	Income taxes payable	40,007		—
	Excise and sales tax payable	22,372		42,814
	Accrued utilities	15,813		25,959
	Accrued construction in progress	14,135		33,747
	Customer deposits	13,859		23,621
	Accrued interest	9,282		22,570
	Renewable energy credit obligations	4,481		15,955
	Other	47,541		16,749
		$	1,432,835	$	1,209,881

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 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							Nine Months Ended
		September 30,							September 30,
		2014			2013				2014			2013
	Current tax expense (benefit)	$	59,632		$	(1,744	)		$	87,695		$	—
	Deferred tax expense (benefit)	35,628			(17,567		)		70,718			(898		)
	Total tax expense (benefit)	$	95,260		$	(19,311	)		$	158,413		$	(898	)
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						Three Months Ended
		September 30, 2014						September 30, 2013
	Provision at Federal statutory rate	$	82,793		35	%		$	(13,693	)	35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	12,103			5.2	%		(1,917		)	4.9	%
	Non deductible/nontaxable items	2,019			0.8	%		2,377			(6.1	)%
	Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix	—			—	%		(4,983		)	12.7	%
	Other	(1,655		)	(0.7	)%		(1,095		)	2.8	%
	Total	$	95,260		40.3	%		$	(19,311	)	49.3	%

TREASURY_STOCK_Tables

TREASURY STOCK (Tables)	9 Months Ended
	Sep. 30, 2014
TREASURY STOCK [Abstract]	'
Schedule of Company's repurchase activities	'
		Number of shares purchased (1)	Cost of purchased shares
	Shares purchased as of June 30, 2014	—	$	—
	Shares purchased during the three months ended September 30, 2014	1,354,943	32,593
	Shares purchased as of September 30, 2014	1,354,943	$	32,593
	(1) - The shares purchased include only those shares that have settled as of the period end date.

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Sep. 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						Nine Months Ended
		September 30,						September 30,
	Pension Benefits	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	5,134		$	3,699		$	14,276		$	11,096
	Interest cost	616			248			1,787			744
	Expected return on plan assets	(546		)	(138		)	(1,609		)	(414		)
	Amortization of prior service costs	13			3			26			9
	Amortization of loss	277			105			757			315
	Net periodic benefit cost	$	5,494		$	3,917		$	15,237		$	11,750
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	Post Retirement Medical Plan	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	269		$	181		$	747		$	544
	Interest cost	125			84			353			251
	Amortization of prior service costs	52			—			107			—
	Amortization of gain	—			—			(4		)	—
	Net periodic benefit cost	$	446		$	265		$	1,203		$	795

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 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 September 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 September 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	$	5,557			$	—		$	—			$	5,557			N/A		$	5,557
	Marketable securities	264,913				—			—				264,913				N/A		264,913
	Non-qualified pension plan assets	5,468				—			—				5,468				N/A		5,468
	Commodity contracts	261,041				10,597			13,046				284,684				(232,671	)	52,013
	Derivatives included with intermediation agreement obligations	—				35,959			—				35,959				—		35,959
	Derivatives included with inventory supply arrangement obligations	—				1,482			—				1,482				—		1,482
	Liabilities:
	Catalyst lease obligations	—				39,325			—				39,325				N/A		39,325
	Commodity contracts	228,141				6,262			—				234,403				(232,671	)	1,732
		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							Nine Months Ended
			September 30,							September 30,
			2014				2013			2014				2013
	Balance at beginning of period		$	2,689			$	—		$	(23,365	)		$	21,358
	Purchases		—				—			—				—
	Settlements		(9,020		)		—			(5,353		)		(21,358		)
	Unrealized gain included in earnings		19,377				—			41,764				—
	Transfers into Level 3		—				—			—				—
	Transfers out of Level 3		—				—			—				—
	Balance at end of period		$	13,046			$	—		$	13,046			$	—
Schedule of Fair value of Debt	'
	The table below summarizes the fair value and carrying value as of September 30, 2014 and December 31, 2013.
		September 30, 2014							December 31, 2013
		Carrying				Fair			Carrying				Fair
		value				value			value				value
	Senior secured notes (a)	$	668,253			$	687,169		$	667,487			$	697,568
	PBFX Term Loan (b)	264,900				264,900			—				—
	Revolving Loan (b)	—				—			15,000				15,000
	Rail Facility (b)	35,925				35,925			—				—
	PBFX Revolving Credit Facility (b)	140,100				140,100			—				—
	Catalyst leases (c)	39,325				39,325			53,089				53,089
		1,148,503				1,167,419			735,576				765,657
	Less - Current maturities	—				—			12,029				12,029
	Long-term debt	$	1,148,503			$	1,167,419		$	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)	9 Months Ended
	Sep. 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 September 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:
	September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,482
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	35,959
	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:
	September 30, 2014:
	Commodity contracts	Accounts receivable	$	52,013
	Commodity contracts	Accrued expenses	$	(1,732	)
	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	'
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,482
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	35,959
	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:
	September 30, 2014:
	Commodity contracts	Accounts receivable	$	52,013
	Commodity contracts	Accrued expenses	$	(1,732	)
	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.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of segment reporting information	'
	Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three and nine months ended September 30, 2014 and September 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. In connection with the DCR West Rack Acquisition, the accompanying segment information has been retrospectively adjusted to include the historical results of the DCR West Rack for all periods presented through September 30, 2014.
	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 September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	5,260,003		$	14,744		$	—		$	(14,744	)	$	5,260,003
	Depreciation and amortization expense	64,123			586			3,301			—			68,010
	Income (loss) from operations	314,667			7,519			(38,083		)	—			284,103
	Interest expense, net	5,317			824			18,233			—			24,374
	Capital expenditures	$	100,492		$	24,722		$	32,642		$	—		$	157,856
		Three Months Ended September 30, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,858,880		$	—		$	—		$	—		$	4,858,880
	Depreciation and amortization expense	23,825			291			3,319			—			27,435
	Income (loss) from operations	(19,648		)	(2,138		)	(33,813		)	—			(55,599		)
	Interest expense, net	7,295			—			18,947			—			26,242
	Capital expenditures	$	72,837		$	8,200		$	34,588		$	—		$	115,625
		Nine Months Ended September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	15,308,155		$	22,526		$	—		$	(22,526	)	$	15,308,155
	Depreciation and amortization expense	124,603			1,161			10,123			—			135,887
	Income (loss) from operations	736,607			9,367			(113,814		)	—			632,160
	Interest expense, net	20,403			1,184			54,244			—			75,831
	Capital expenditures	$	262,968		$	28,726		$	39,050		$	—		$	330,744
		Nine months ended September 30, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	14,335,020		$	—		$	—		$	—		$	14,335,020
	Depreciation and amortization expense	71,331			741			9,458			—			81,530
	Income (loss) from operations	273,296			(6,576		)	(89,187		)	—			177,533
	Interest expense, net	13,910			—			55,651			—			69,561
	Capital expenditures	$	158,286		$	18,373		$	51,690		$	—		$	228,349
		Balance at September 30, 2014
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,956,388		$	360,045		$	565,962		$	(5,277	)	$	5,877,118
		Balance at December 31, 2013
		Refining			Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,111,124		$	47,573		$	255,111		$	—		$	4,413,808

NET_INCOME_PER_SHARE_OF_PBF_EN1

NET INCOME PER SHARE OF PBF ENERGY (Tables)	9 Months Ended
	Sep. 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						Nine Months Ended
		September 30,						September 30,
	Basic Earnings Per Share:	2014			2013			2014		2013
	Numerator for basic net income (loss) per Class A common share net income attributable to PBF Energy	$	140,970		$	(19,848	)	$	239,374	$	8,384
	Denominator for basic net income per Class A common share-weighted average shares	87,656,611			39,575,429			71,544,080		30,094,946
	Basic net income (loss) attributable to PBF Energy per Class A common share	$	1.61		$	(0.50	)	$	3.35	$	0.28
	Diluted Earnings Per Share:
	Numerator:
	Net income (loss) attributable to PBF Energy	$	140,970		$	(19,848	)	$	239,374	$	8,384
	Plus: Net income attributable to noncontrolling interest (1)	$	24,408		$	—		$	—	$	—
	Less: Income tax on net income attributable to noncontrolling interest (2)	$	(9,812	)	$	—		$	—	$	—
	Numerator for diluted net income (loss) per Class A common share net income attributable to PBF Energy (1)	$	155,566		$	(19,848	)	$	239,374	$	8,384
	Denominator:
	Denominator for basic net income per Class A common share-weighted average shares	87,656,611			39,575,429			71,544,080		30,094,946
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units (3)	9,176,116			—			—		—
	Common stock equivalents (4)	511,788			—			527,823		653,955
	Denominator for diluted net income per common share-adjusted weighted average shares	97,344,515			39,575,429			72,071,903		30,748,901
	Diluted net income (loss) attributable to PBF Energy per Class A common share	$	1.6		$	(0.50	)	$	3.32	$	0.27
	-1	The diluted earnings per share calculation for the three months ended September 30, 2014, assumes the conversion of all outstanding PBF LLC Series A Units to Class A common stock of PBF Energy. The net income attributable to PBF Energy, used in the numerator of the diluted earnings per share calculation is adjusted to reflect the net income, as well as the corresponding income tax (based on a 40.2% effective tax rate) attributable to the converted units. During the nine months ended September 30, 2014, the potential conversion of 25,319,764 PBF LLC Series A Units into PBF Energy Class A common stock was excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and nine months ended September 30, 2013, the potential conversion of 57,243,672 and 66,724,155 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 apply PBF Energy's statutory tax rate of approximately 40.2% for the three months ended September 30, 2014 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-3	Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-4	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 1,976,875 and 1,991,875 shares of PBF Energy Class A common stock because they are anti-dilutive for the three and nine months ended September 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy Class A common stock because they are anti-dilutive for the nine months ended September 30, 2013.

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	9 Months Ended		0 Months Ended			9 Months Ended
	Sep. 30, 2014	14-May-14	Jun. 17, 2014	Mar. 26, 2014	Jan. 10, 2014	Sep. 30, 2014	Sep. 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%	100.03%	'	'	'	'	51.10%	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 $)

9 Months Ended

0 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

14-May-14

14-May-14

14-May-14

14-May-14

Sep. 30, 2014

14-May-14

Sep. 30, 2014

14-May-14

Sep. 30, 2014

14-May-14

Sep. 30, 2014

14-May-14

14-May-14

Sep. 30, 2014

14-May-14

14-May-14

14-May-14

Sep. 30, 2014

Sep. 30, 2014

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]

Limited Partner [Member]

Limited Partner [Member]

US Treasury And Other Investments [Member]

Partnership [Member]

Partnership [Member]

Partnership [Member]

Partnership [Member]

Delaware City West Heavy Crude Unloading Rack [Member]

Delaware City West Heavy Crude Unloading Rack [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]

Common Units [Member]

Subordinated Units [Member]

Subordinated Units [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF LLC [Member]

US Treasury And Other Investments [Member]

Partnership [Member]

Partnership [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Common Units [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%

'

100.03%

'

'

'

48.90%

49.80%

51.10%

50.20%

'

'

'

'

'

'

'

'

'

'

'

Partner capital units held (in shares)

'

'

'

'

'

'

'

'

'

'

663,589

74,053

15,886,553

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

1,188,906,000

0

'

'

'

'

'

'

'

'

'

'

'

'

298,664,000

'

'

'

298,664,000

'

'

Public offering retained for general partnership purposes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

Business Combination, Consideration Transferred

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

'

Proceeds from sale of assets

74,343,000

30,826,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

135,000

'

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$15,000

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

589,536

'

'

'

'

'

NONCONTROLLING_INTEREST_OF_PBF2

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

Sep. 30, 2014

Jun. 17, 2014

14-May-14

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Sep. 30, 2014

14-May-14

Sep. 30, 2014

14-May-14

Sep. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Sep. 30, 2014

14-May-14

Sep. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Sep. 30, 2014

14-May-14

Sep. 30, 2014

14-May-14

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Sep. 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%

[1]

'

100.00%

[1]

100.00%

[1]

100.00%

[1]

'

'

'

'

90.40%

90.50%

71.90%

56.40%

40.90%

'

'

9.60%

9.50%

28.10%

43.60%

59.10%

'

'

'

'

'

'

'

'

Shares outstanding (in shares)

95,560,869

[1]

96,884,206

[1]

'

96,883,566

[1]

96,867,147

[1]

96,867,147

[1]

'

'

'

'

86,390,173

87,670,832

69,670,192

54,665,473

39,665,473

'

'

9,170,696

9,213,374

27,213,374

42,201,674

57,201,674

'

'

'

'

'

'

'

'

Shares sold in public offering (in shares)

'

'

'

'

'

'

32,362,642

31,773,106

15,812,500

15,812,500

'

'

'

'

'

16,550,142

15,960,606

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership percentage

100.00%

'

100.03%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

48.90%

49.80%

51.10%

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		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	$1,715,256	'
Comprehensive income	141,041	-19,768	239,927	8,519
Less: comprehensive income (loss) attributable to noncontrolling interest	29,053	-45,004	159,809	103,800
Comprehensive income	170,094	-64,772	399,736	112,319
Dividends and distributions	'	'	-146,602	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	-102,533	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	0	'
Noncontrolling Interest, Decrease from Shares received from PBFX	'	'	0	'
Stock-based compensation	'	'	5,377	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	335,957	'
Exercise of PBF LLC options and warrants, net	'	'	-59	'
Balance at September 30, 2014	2,174,539	'	2,174,539	'
Treasury Stock, Value, Acquired, Cost Method	'	'	-32,593	'
PBF Energy [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	654,130	'
Comprehensive income	'	'	239,927	'
Dividends and distributions	'	'	-63,629	'
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	'	'	-102,533	'
Record allocation of noncontrolling interest upon completion of secondary offerings	'	'	936,237	'
Noncontrolling Interest, Decrease from Shares received from PBFX	'	'	-4,249	'
Stock-based compensation	'	'	4,292	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	0	'
Exercise of PBF LLC options and warrants, net	'	'	0	'
Balance at September 30, 2014	1,640,080	'	1,640,080	'
Treasury Stock, Value, Acquired, Cost Method	'	'	-32,593	'
Noncontrolling Interest - PBF LLC [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	1,061,126	'
Less: comprehensive income (loss) attributable to noncontrolling interest	'	'	152,481	'
Dividends and distributions	'	'	-80,400	'
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	'	'	-936,237	'
Noncontrolling Interest, Decrease from Shares received from PBFX	'	'	0	'
Stock-based compensation	'	'	432	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	0	'
Exercise of PBF LLC options and warrants, net	'	'	-59	'
Balance at September 30, 2014	197,343	'	197,343	'
Treasury Stock, Value, Acquired, Cost Method	'	'	0	'
Noncontrolling Interest [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Balance at January 1, 2014	'	'	0	'
Less: comprehensive income (loss) attributable to noncontrolling interest	'	'	7,328	'
Dividends and distributions	'	'	-2,573	'
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	'
Noncontrolling Interest, Decrease from Shares received from PBFX	'	'	4,249	'
Stock-based compensation	'	'	653	'
Record noncontrolling interest upon completion of the PBFX Offering	'	'	335,957	'
Exercise of PBF LLC options and warrants, net	'	'	0	'
Balance at September 30, 2014	337,116	'	337,116	'
Treasury Stock, Value, Acquired, Cost Method	'	'	$0	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Crude oil and feedstocks	$765,227	$608,436
Refined products and blendstocks	986,031	803,319
Warehouse stock and other	36,207	33,762
Total inventory	1,787,465	1,445,517
Excess of replacement value of inventory over LIFO carrying value	7,388	78,407
Titled Inventory [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	711,980	518,599
Refined products and blendstocks	642,919	425,033
Warehouse stock and other	36,207	33,762
Total inventory	1,391,106	977,394
Inventory Supply and Offtake Arrangements [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	53,247	89,837
Refined products and blendstocks	343,112	378,286
Warehouse stock and other	0	0
Total inventory	$396,359	$468,123

IMPAIRMENT_Details

IMPAIRMENT (Details) (Hydrocracker Project [Member], USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014
Hydrocracker Project [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Impaired Assets to be Disposed of by Method Other than Sale, Carrying Value of Asset	$29	$29
Tangible Asset Impairment Charges	$28,508	$29

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Deferred turnaround costs, net	$143,468	$119,383
Catalyst	79,026	88,964
Deferred financing costs, net	34,003	26,541
Restricted cash	13,618	12,117
Linefill	10,230	9,636
Intangible assets, net	424	653
Other	5,751	5,185
Deferred charges and other assets	$286,520	$262,479

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified			Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]
Accrued Expenses:	'	'	'	'
Inventory-related accruals	$350,647	$533,012	'	'
Inventory supply and intermediation arrangements	822,733	454,893	'	'
Accrued transportation costs	50,148	29,762	'	'
Excise and sales tax payable	22,372	42,814	'	'
Accrued salaries and benefits	41,817	10,799	'	'
Taxes Payable	40,007	0	'	'
Accrued construction in progress	14,135	33,747	'	'
Accrued interest	9,282	22,570	'	'
Accrued utilities	15,813	25,959	'	'
Customer deposits	13,859	23,621	'	'
Renewable energy credit obligations	4,481	15,955	'	'
Other	47,541	16,749	'	'
Accrued expenses	1,432,835	1,209,881	'	'
Non-cash benefit related to repurchase obligation	'	'	$0	$20,248

CREDIT_FACILITIES_Details

CREDIT FACILITIES (Details) (USD $)

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Aug. 15, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Aug. 15, 2014

Jun. 30, 2014

Dec. 31, 2013

Aug. 15, 2014

Aug. 15, 2014

Aug. 15, 2014

Aug. 15, 2014

14-May-14

Sep. 30, 2014

14-May-14

14-May-14

Jun. 14, 2014

14-May-14

14-May-14

14-May-14

Sep. 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

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Jul. 11, 2014

Jul. 11, 2014

Sep. 30, 2014

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [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]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

DCR West Rack Acquisition [Member]

Toledo Catalyst Lease [Member]

Toledo Catalyst Lease [Member]

Notes Payable to Banks [Member]

Letter of Credit [Member]

Letter of Credit [Member]

Rail Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [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]

Notes Payable to Banks [Member]

PBF Logistics LP [Member]

Capital Lease Obligations [Member]

Capital Lease Obligations [Member]

PBF Logistics LP [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]

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]

PBFX Revolving Credit Facility [Member]

PBFX Revolving Credit Facility [Member]

London Interbank Offered Rate (LIBOR) [Member]

Alternative Base Rate Loans [Member]

London Interbank Offered Rate (LIBOR) [Member]

Alternative Base Rate Loans [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]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Secured Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$30,000

'

'

'

'

Maturities of marketable securities

923,996,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000

'

'

'

'

'

Debt Instrument, Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

Line of Credit Facility, Maximum Amount Outstanding During Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

275,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

1,500,000

1,000,000

'

'

2,500,000

1,610,000

'

'

'

'

'

'

'

'

'

'

600,000,000

'

'

300,000,000

'

'

'

'

'

'

'

'

250,000,000

'

'

'

'

'

'

'

'

Line of Credit Facility, Available Increase In Borrowing Capacity

2,750,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

2.25%

1.25%

1.50%

0.50%

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from sale of assets

74,343,000

30,826,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from revolver borrowings

395,000,000

745,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

105,000

'

'

30,000

Line of Credit Facility, Amount Outstanding

'

'

'

'

35,925,000

0

'

'

15,000

'

'

'

'

'

140,100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit, Carrying value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

264,900

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Advances, Borrowing Base, As a Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70.00%

65.00%

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.99%

'

Annual lease expense

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0

'

'

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)	9 Months Ended		0 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 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	$1,188,906	$0	'	$298,664
Marketable Securities, maturity range, start	'	'	'1 year	'
Marketable Securities, maturity range, end	'	'	'3 years	'
Marketable Securities	$264,913	'	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 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%

[1]

100.00%

[1]

100.00%

[1]

100.00%

[1]

Current tax expense (benefit)

$59,632

($1,744)

$87,695

$0

'

'

'

'

Deferred tax expense (benefit)

35,628

-17,567

70,718

-898

'

'

'

'

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

'

'

'

'

'

'

'

'

Provision at Federal statutory rate, amount

82,793

-13,693

139,233

2,620

'

'

'

'

State income taxes (ned federal income tax), amount

12,103

-1,917

20,505

367

'

'

'

'

Non deductible/nontaxable items, amount

2,019

2,377

2,321

2,438

'

'

'

'

Other, amount

-1,655

-1,095

-3,646

-1,340

'

'

'

'

Total tax expense (benefit)

95,260

-19,311

158,413

-898

'

'

'

'

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%

4.90%

5.20%

4.90%

'

'

'

'

Non deductible/nontaxable items, as a percent

0.80%

-6.10%

0.50%

32.60%

'

'

'

'

Other, as a percent

-0.70%

2.80%

-0.90%

-17.90%

'

'

'

'

Effective tax rate

40.30%

49.30%

39.80%

-12.00%

'

'

'

'

Noncontrolling interests, as a percent

35.90%

22.90%

28.40%

-0.80%

'

'

'

'

Less: net income (loss) attributable to noncontrolling interests

29,042

-45,045

159,746

103,604

'

'

'

'

Income Tax Reconciliation, Change in Tax Rate

$0

($4,983)

$0

($4,983)

'

'

'

'

Effective Income Tax Rate, Change in Tax Rate

0.00%

12.70%

0.00%

-66.60%

'

'

'

'

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

'

'

'

'

'

'

'

'

Income Taxes [Line Items]

'

'

'

'

'

'

'

'

Percentage of ownership in PBF LLC

90.40%

'

90.40%

'

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 $)

9 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Sep. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Sep. 30, 2014

Jun. 17, 2014

Mar. 26, 2014

Jan. 10, 2014

Dec. 31, 2013

Mar. 03, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2010

Sep. 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

'

'

'

'

'

'

'

'

'

'

'

$10,823,000

$9,869,000

'

'

'

'

'

Discount rate used for environmental liability assessment

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

'

Restricted cash for environmental liabilities

13,618,000

'

'

'

12,117,000

'

'

'

'

'

'

12,118,000

12,117,000

'

'

'

'

'

Maximum pre-disposal environmental obligations of Valero

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000,000

75,000,000

'

'

'

Term of insurance policies

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

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%

[1]

100.00%

[1]

100.00%

[1]

100.00%

[1]

90.40%

90.50%

71.90%

56.40%

40.90%

'

'

'

'

'

'

'

'

Recognized liability for the tax receivable agreement

$690,259,000

'

'

'

$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

9 Months Ended

3 Months Ended

0 Months Ended

In Thousands, except Per Share data, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Aug. 29, 2014

Aug. 29, 2014

Class A Common Stock [Member]

PBF Holding Company LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF Energy [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Cash Distribution [Member]

Cash Distribution [Member]

Tax Distribution [Member]

PBF Energy [Member]

Class A Common Stock [Member]

PBF Energy [Member]

Cash Distribution [Member]

Distribution Made to Member or Limited Partner [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Distributions paid

'

'

'

'

'

$283,680

$87,204

$196,476

$63,629

'

'

'

Distribution Made to Limited Partner, Distributions Declared, Per Unit

'

'

'

'

'

'

'

'

'

'

$0.16

'

Dividends per common share (in dollars per share)

$0.30

$0.30

$0.90

$0.90

'

'

'

'

'

$0.30

'

'

Aggregate amount of dividends paid

'

'

'

'

63,629

'

'

'

'

'

'

'

Distribution Made to Limited Partner, Cash Distributions Paid

'

'

'

'

'

'

'

'

'

'

$5,127

$2,554

TREASURY_STOCK_Details

TREASURY STOCK (Details) (USD $)	9 Months Ended		0 Months Ended	3 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Aug. 19, 2014	Sep. 30, 2014		Jun. 30, 2014
			Class A Common Stock [Member]	Class A Common Stock [Member]		Class A Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]	'	'	'	'		'
Treasury Stock, Shares	'	0	'	1,354,943	[1]	0	[1]
Stock Repurchase Program, Authorized Amount	'	'	$200,000	'		'
Treasury Stock, Value, Acquired, Cost Method	32,593,000	'	'	32,593,000		'
Treasury Stock, Value	$32,593,000	$0	'	$32,593,000		$0
[1]	The shares purchased include only those shares that have settled as of the period end date.

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Pension Plan, Defined Benefit [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$5,134	$3,699	$14,276	$11,096
Interest cost	616	248	1,787	744
Expected return on plan assets	-546	-138	-1,609	-414
Amortization of prior service costs	13	3	26	9
Amortization of loss	277	105	757	315
Net periodic benefit cost	5,494	3,917	15,237	11,750
Post Retirement Medical Plan [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	269	181	747	544
Interest cost	125	84	353	251
Amortization of prior service costs	52	0	107	0
Amortization of loss	0	0	-4	0
Net periodic benefit cost	$446	$265	$1,203	$795

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Sep. 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	$264,913	'
Non-qualified pension plan assets	5,468	4,905
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Marketable securities	264,913	'
Non-qualified pension plan assets	5,468	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	39,325	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	39,325	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	234,403	'
Derivative liability, effect of counter-party netting	-232,671	'
Derivative Liability	1,732	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	228,141	'
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	6,262	'
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	0	'
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 assets, gross carrying value	1,482	'
Derivative assets, effect of counter-party netting	0	'
Derivative assets, net carrying value	1,482	'
Derivative Liability	'	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 assets, 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 assets, gross carrying value	1,482	'
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 assets, 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	5,557	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	5,557	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	284,684	'
Derivative assets, effect of counter-party netting	-232,671	'
Derivative assets, net carrying value	52,013	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	261,041	'
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	10,597	'
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	13,046	'
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	35,959	'
Derivative assets, effect of counter-party netting	0	'
Derivative assets, net carrying value	35,959	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	35,959	'
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		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Mar. 31, 2014	Mar. 31, 2013
Commodity Contract [Member]	'	'	'	'	'	'
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]	'	'	'	'	'	'
Balance at beginning of period	'	'	$23,365	($21,358)	($2,689)	$0
Purchases	0	0	0	0	'	'
Settlements	-9,020	0	-5,353	-21,358	'	'
Unrealized loss included in earnings	19,377	0	41,764	0	'	'
Transfers into Level 3	0	0	0	0	'	'
Transfers out of Level 3	0	0	0	0	'	'
Balance at end of period	($13,046)	$0	($13,046)	$0	($2,689)	$0

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Sep. 30, 2014		Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	$1,148,503,000		$735,576,000
Long-term debt, Fair value	1,167,419,000		765,657,000
Current maturities, Carrying value	0		-12,029,000
Current maturities, Fair value	0		12,029,000
Long-term debt excluding current maturities, Carrying value	1,148,503,000		723,547,000
Long-term debt excluding current maturities, Fair value	1,167,419,000		753,628,000
Senior secured notes [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	668,253,000	[1]	667,487,000	[1]
Long-term debt, Fair value	687,169,000	[1]	697,568,000	[1]
Line of credit, Carrying value	0	[2]	15,000,000	[2]
Line of credit, Fair value	0	[2]	15,000,000	[2]
PBFX Term Loan [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	264,900,000	[2]	0	[2]
Long-term debt, Fair value	264,900,000	[2]	0	[2]
Rail Facility [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Line of credit, Carrying value	35,925,000	[2]	0	[2]
Line of credit, Fair value	35,925,000	[2]	0	[2]
PBFX Revolving Credit Facility [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Line of credit, Carrying value	140,100,000	[2]	0	[2]
Line of credit, Fair value	140,100,000	[2]	0	[2]
Catalyst lease obligations [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	39,325,000	[3]	53,089,000	[3]
Long-term debt, Fair value	$39,325,000	[3]	$53,089,000	[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

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 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

540,556

838,829

0

0

3,342,545

3,274,047

63,894,000

43,199,000

1,052,000

0

Loss on fair value hedge ineffectiveness

$0

($888)

$0

($7,264)

'

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Sep. 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)	$1,482	($177)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	35,959	6,016
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	-1,732	'
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$52,013	($19,421)

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) on Fair Value Hedge Ineffectiveness, Net	$0	$888	$0	$7,264
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	2,729	-4,015	1,660	-6,886
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	20,900	29,563	29,942	29,563
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	-2,729	3,127	-1,660	-378
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	-20,900	-29,563	-29,942	-29,563
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	$70,624	($23,843)	$101,902	($9,894)

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
			reportable_segment
Segment Reporting Information [Line Items]	'	'	'	'	'
Number of reportable segments	'	'	2	'	'
Revenues	$5,260,003	$4,858,880	$15,308,155	$14,335,020	'
Depreciation and amortization expense	68,010	27,435	135,887	81,530	'
Income (loss) from operations	284,103	-55,599	632,160	177,533	'
Interest expense, net	24,374	26,242	75,831	69,561	'
Capital expenditures	157,856	115,625	330,744	228,349	'
Assets	5,877,118	'	5,877,118	'	4,413,808
Refining Group [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Plant capacity (in barrels per day)	'	'	540,000	'	'
Revenues	5,260,003	4,858,880	15,308,155	14,335,020	'
Depreciation and amortization expense	64,123	23,825	124,603	71,331	'
Income (loss) from operations	314,667	-19,648	736,607	273,296	'
Interest expense, net	5,317	7,295	20,403	13,910	'
Capital expenditures	100,492	72,837	262,968	158,286	'
Assets	4,956,388	'	4,956,388	'	4,111,124
PBF Logistics LP [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	14,744	0	22,526	0	'
Depreciation and amortization expense	586	291	1,161	741	'
Income (loss) from operations	7,519	-2,138	9,367	-6,576	'
Interest expense, net	824	0	1,184	0	'
Capital expenditures	24,722	8,200	28,726	18,373	'
Assets	360,045	'	360,045	'	47,573
Corporate Segment [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	0	0	0	0	'
Depreciation and amortization expense	3,301	3,319	10,123	9,458	'
Income (loss) from operations	-38,083	-33,813	-113,814	-89,187	'
Interest expense, net	18,233	18,947	54,244	55,651	'
Capital expenditures	32,642	34,588	39,050	51,690	'
Assets	565,962	'	565,962	'	255,111
Intersegment Eliminations [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	-14,744	0	-22,526	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	($5,277)	'	($5,277)	'	$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	'	'
Delaware City West Heavy Crude Unloading Rack [Member] | PBF Logistics LP [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Unloading capacity (in barrels per day)	'	'	40,000	'	'

NET_INCOME_PER_SHARE_OF_PBF_EN2

NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)	3 Months Ended				9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'		'		'
Incremental Common Shares Attributable To Dilutive Effect Of Conversion Of Stock	9,176,116		0		0		0
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	$24,408	[1]	$0	[1]	$0	[1]	$0
Dilutive Securities, Effect On Basic Earnings Per Share, Other, Tax	-9,812		0		0		0
Basic Earnings Per Share:	'		'		'		'
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	140,970		-19,848		239,374		8,384
Denominator for basic net income per Class A common share-weighted average shares (in shares)	87,656,611		39,575,429		71,544,080		30,094,946
Basic net income attributable to PBF Energy per Class A common share (in usd per share)	$1.61		($0.50)		$3.35		$0.28
Diluted Earnings Per Share:	'		'		'		'
Net income attributable to PBF Energy	140,970		-19,848		239,374		8,384
Numerator for diluted net income per Class A common share	$155,566	[1]	($19,848)	[1]	$239,374	[1]	$8,384	[1]
Denominator for basic net income per Class A common share-weighted average shares (in shares)	87,656,611		39,575,429		71,544,080		30,094,946
Effect of dilutive securities:	'		'		'		'
Effect of dilutive securities on common stock equivalents (in shares)	511,788	[2]	0	[2]	527,823	[2]	653,955	[2]
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)	$1.60		($0.50)		$3.32		$0.27
Statutory tax rate	40.20%		'		'		'
Stock Options [Member]	'		'		'		'
Effect of dilutive securities:	'		'		'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	1,976,875		'		1,991,875		753,750
PBF LLC [Member] | Series A Units [Member]	'		'		'		'
Effect of dilutive securities:	'		'		'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	'		57,243,672		25,319,764		66,724,155
[1]	(1)The diluted earnings per share calculation for the three months ended September 30, 2014, assumes the conversion of all outstanding PBF LLC Series A Units to Class A common stock of PBF Energy. The net income attributable to PBF Energy, used in the numerator of the diluted earnings per share calculation is adjusted to reflect the net income, as well as the corresponding income tax (based on a 40.2% effective tax rate) attributable to the converted units. During the nine months ended SeptemberB 30, 2014, the potential conversion of 25,319,764 PBF LLC Series A Units into PBF Energy Class A common stock was excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. During the three and nine months ended SeptemberB 30, 2013, the potential conversion of 57,243,672 and 66,724,155 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 Uni
[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 1,976,875 and 1,991,875 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the three and nine months ended SeptemberB 30, 2014, respectively. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the nine months ended SeptemberB 30, 2013.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended		0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 29, 2014	Oct. 27, 2014	Jul. 11, 2014	Jul. 11, 2014
	Subsequent Event [Member]	Subsequent Event [Member]	Toledo Catalyst Lease [Member]	Toledo Catalyst Lease [Member]
	Class A Common Stock [Member]	PBF Logistics LP [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]
Subsequent Event [Line Items]	'	'	'	'
Dividends declared (in dollars per share)	$0.30	'	'	'
Cash distribution (in dollars per share)	'	$0.30	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	1.99%
Annual lease expense	'	'	$0	'