PBF Energy (PBF) 10-Q 7 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2015	6-May-15
Entity Information [Line Items]
Entity Registrant Name	PBF ENERGY INC.
Entity Central Index Key	1534504
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015
Current Fiscal Year End Date	-19
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Class A Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		86,037,931
Class B common stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		28

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$449,480	$397,873
Accounts receivable	441,185	551,269
Inventories	1,129,207	1,102,261
Deferred tax asset	226,191	222,368
Prepaid expense and other current assets	49,068	72,900
Total current assets	2,295,131	2,346,671
Property, plant and equipment, net	1,931,811	1,936,839
Deferred tax assets	358,192	345,179
Marketable securities	234,939	234,930
Deferred charges and other assets, net	330,539	332,669
Total assets	5,150,612	5,196,288
Current liabilities:
Accounts payable	313,155	335,268
Accrued expenses	999,831	1,130,792
Payable to related parties pursuant to tax receivable agreement	65,367	75,535
Deferred revenue	6,086	1,227
Total current liabilities	1,384,439	1,542,822
Delaware Economic Development Authority loan	8,000	8,000
Long-term debt	1,251,233	1,252,349
Payable to related parties pursuant to tax receivable agreement	672,007	637,192
Other long-term liabilities	67,217	62,609
Total liabilities	3,382,896	3,502,972
Commitments and contingencies (Note 9)
Equity:
Preferred stock, $0.001 par value, 100,000,000 shares authorized, no shares outstanding, at March 31, 2015 and December 31, 2014	0	0
Treasury stock, at cost	-143,138	-142,731
Additional paid in capital	1,552,621	1,508,425
Retained earnings/(Accumulated deficit)	-61,683	-123,271
Accumulated other comprehensive loss	-24,850	-24,298
Total PBF Energy Inc. equity	1,323,042	1,218,213
Noncontrolling interest	444,674	475,103
Total equity	1,767,716	1,693,316
Total liabilities and equity	5,150,612	5,196,288
Class A Common Stock [Member]
Equity:
Common stock	92	88
Treasury stock, at cost	143,138	142,731
Class B common stock [Member]
Equity:
Common stock	$0	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
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	85,989,363	81,981,119
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	28	39

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenues	$2,995,136	$4,746,443
Cost and expenses:
Cost of sales, excluding depreciation	2,502,215	4,147,684
Operating expenses, excluding depreciation	237,118	268,899
General and administrative expenses	36,046	36,624
Gain on sale of assets	-359	-186
Depreciation and amortization expense	47,706	33,215
Total cost and expenses	2,822,726	4,486,236
Income from operations	172,410	260,207
Other income (expenses):
Change in fair value of catalyst leases	2,039	-2,001
Interest expense, net	-22,192	-25,255
Income before income taxes	152,257	232,951
Income tax expense	49,138	49,679
Net income	103,119	183,272
Less: net income attributable to noncontrolling interests	15,798	105,828
Net income attributable to PBF Energy Inc.	$87,321	$77,444
Basic (in shares)	84,278,071	54,167,861
Denominator for diluted net income per common share-adjusted weighted average shares	91,669,101	54,691,627
Basic (in dollars per share)	$1.04	$1.43
Diluted (in dollars per share)	$1	$1.42
Dividends per common share (in dollars per share)	$0.30	$0.30

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$103,119	$183,272
Other comprehensive income:
Unrealized gain on available for sale securities	71	29
Net gain on pension and other postretirement benefits	400	217
Total other comprehensive income	471	246
Comprehensive income	103,590	183,518
Less: comprehensive income attributable to noncontrolling interests	15,824	105,897
Comprehensive income attributable to PBF Energy Inc.	$87,766	$77,621

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Statement of Cash Flows [Abstract]
Net income	$103,119	$183,272
Adjustments to reconcile net income to net cash provided by (used in) operations:
Depreciation and amortization	49,892	34,848
Stock-based compensation	2,955	1,420
Change in fair value of catalyst lease obligations	-2,039	2,001
Deferred income taxes	23,168	32,960
Non-cash change in inventory repurchase obligations	66,509	-17,463
Pension and other post retirement benefit costs	6,448	4,805
Gain on disposition of property, plant and equipment	-359	-186
Change in non-cash lower of cost or market adjustment	-21,208	0
Changes in current assets and current liabilities:
Accounts receivable	110,084	67,006
Inventories	-1,007	-99,974
Prepaid expenses and other current assets	19,940	15,718
Accounts payable	-22,113	-155,474
Accrued expenses	-195,613	196,698
Deferred revenue	4,859	-1,393
Payable to related parties pursuant to tax receivable agreement	-10,168	0
Other assets and liabilities	-1,962	-3,667
Net cash provided by operations	132,505	260,571
Cash flow from investing activities:
Expenditures for property, plant and equipment	-102,395	-60,127
Expenditures for deferred turnaround costs	-18,376	-23,128
Expenditures for other assets	-4,958	-7,157
Purchase of marketable securities	-689,693	0
Maturities of marketable securities	689,697	0
Proceeds from sale of assets	77,618	37,759
Net cash used in investing activities	-48,107	-52,653
Cash flows from financing activities:
Distributions to PBF Energy Company LLC members	1,610	13,260
Distributions to PBFX unit holders	5,309	0
Dividend payments	25,733	16,401
Proceeds from revolver borrowings	0	265,000
Repayments of revolver borrowings	0	280,000
Proceeds from Rail Facility revolver borrowings	23,425	0
Repayments of Rail Facility revolver borrowings	-22,774	0
Purchases of treasury stock	407	0
Deferred financing costs and other	383	3,092
Net cash used in financing activities	-32,791	-47,753
Net increase (decrease) in cash and cash equivalents	51,607	160,165
Cash and equivalents, beginning of period	397,873	76,970
Cash and equivalents, end of period	449,480	237,135
Non-cash activities:
Accrued construction in progress	$26,708	$8,277

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
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 City Refining" or "DCR"), 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 52.1% 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 February 6, 2015, the Company completed a public offering of 3,804,653 shares of Class A common stock in a secondary offering (the "February 2015 secondary offering"). All of the shares in the February 2015 secondary offering were sold by funds affiliated with Blackstone Group L.P., or Blackstone, and First Reserve Management, L.P., or First Reserve. In connection with the February 2015 secondary offering, Blackstone and First Reserve exchanged all of their remaining PBF LLC Series A Units for an equivalent number of shares of Class A common stock of PBF Energy, and as a result, Blackstone and First Reserve no longer hold any PBF LLC Series A Units or shares of PBF Energy Class A Common stock. The holders of PBF LLC Series B Units, which include certain executive officers of PBF Energy and others, 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 February 2015 secondary offering. Subsequent to the February 2015 secondary offering, as of March 31, 2015, the Company owns 85,989,363 PBF LLC Series C Units and the Company's executive officers and directors and certain employees and others beneficially own 5,170,687 PBF LLC Series A Units. The holders of the Company's issued and outstanding shares of Class A common stock have 94.3% of the voting power in the Company and the members of PBF LLC other than PBF Energy through their holdings of Class B common stock have the remaining 5.7% of the voting power in the Company.
	Substantially all of the Company’s operations are in the United States. 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, 2014 of PBF Energy. The results of operations for the three months ended March 31, 2015 are not necessarily indicative of the results to be expected for the full year.
	Recent Accounting Pronouncements
	In April 2015, the FASB issued ASU No. 2015-03, "Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"), which requires debt issuance costs related to a recognized debt liability to be presented on the balance sheet as a direct deduction from the debt liability rather than as an asset. The standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is 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	3 Months Ended
	Mar. 31, 2015
PBF LOGISTICS LP [Abstract]
PBF Logistics LP	PBF LOGISTICS LP
	On May 14, 2014, PBFX completed its initial public offering (the “PBFX Offering”) of 15,812,500 common units. As of March 31, 2015, PBF LLC holds a 52.1% limited partner interest in PBFX (consisting of 1,284,524 common units and 15,886,553 subordinated units) and all of PBFX's incentive distribution rights, with the remaining 47.9% 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 engages in the receiving, handling and transferring of crude oil and the receipt, storage and delivery of crude oil, refined products and intermediates 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 and storing crude oil and refined products. 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’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. On September 30, 2014, PBF LLC contributed to PBFX all of the equity interests of Delaware City Terminaling Company II LLC, which assets consist solely of the Delaware City heavy crude unloading rack (the "DCR West Rack"), for total consideration of $150,000. On December 11, 2014, PBF LLC contributed to PBFX all of the issued and outstanding limited liability company interests of Toledo Terminaling Company LLC, whose assets consist of a tank farm and related facilities located at our Toledo refinery, including a propane storage and loading facility (the "Toledo Storage Facility"), for total consideration of $150,000.
	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.

NONCONTROLLING_INTEREST_OF_PBF

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP	3 Months Ended
	Mar. 31, 2015
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, 2014, PBF Energy’s equity interest in PBF LLC represented approximately 89.9% of the outstanding interests. In connection with the February 2015 secondary offering, Blackstone and First Reserve exchanged a total of 3,804,653 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy. As of March 31, 2015, PBF Energy held approximately 94.3% 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 March 31, 2015, the completion date of the February 2015 secondary offering, and December 31, 2014 is calculated as follows:
		Held by members of PBF LLC other than PBF Energy			Held by PBF Energy			Total *
	31-Dec-14	9,170,696			81,981,119			91,151,815
		10.1	%		89.9	%		100	%
	6-Feb-15	5,366,043			85,768,077			91,134,120
		5.9	%		94.1	%		100	%
	March 31, 2015	5,170,687			85,989,363			91,160,050
		5.7	%		94.3	%		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 52.1% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights, with the remaining 47.9% limited partner interest owned by public common unit holders as of March 31, 2015. 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 March 31, 2015 and December 31, 2014, is calculated as follows:
		Units of PBFX Held by the Public			Units of PBFX Held by PBF LLC (Including Subordinated Units)			Total
	31-Dec-14	15,812,500			17,171,077			32,983,577
		47.9	%		52.1	%		100	%
	31-Mar-15	15,812,500			17,171,077			32,983,577
		47.9	%		52.1	%		100	%
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the three months ended March 31, 2015 and 2014:
		PBF Energy Inc. Equity				Noncontrolling				Noncontrolling			Total Equity
						Interest in PBF LLC				Interest in PBFX
	Balance at January 1, 2015	$	1,218,213			$	138,734			$	336,369		$	1,693,316
	Comprehensive income	87,766				7,814				8,010			103,590
	Dividends and distributions	(25,733		)		(1,610		)		(5,309		)	(32,652		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	1,297				—				—			1,297
	Record allocation of noncontrolling interest upon completion of secondary offerings	39,976				(39,976		)		—			—
	Stock-based compensation	1,930				95				930			2,955
	Exercise of PBF LLC options and warrants, net	—				(383		)		—			(383		)
	Purchase of treasury stock	(407		)		—				—			(407		)
	Balance at March 31, 2015	$	1,323,042			$	104,674			$	340,000		$	1,767,716
		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	77,621				105,897				—			183,518
	Dividends and distributions	(16,401		)		(13,260		)		—			(29,661		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(60,526		)		—				—			(60,526		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	596,758				(596,758		)		—			—
	Stock-based compensation	1,198				222				—			1,420
	Exercise of PBF LLC options and warrants, net	—				116				—			116
	Balance at March 31, 2014	$	1,252,780			$	557,343			$	—		$	1,810,123

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES
	Inventories consisted of the following:
	March 31, 2015
		Titled Inventory			Inventory Supply and Intermediation Arrangements			Total
	Crude oil and feedstocks	$	870,989		$	86,632		$	957,621
	Refined products and blendstocks	436,549			365,748			802,297
	Warehouse stock and other	38,191			—			38,191
		$	1,345,729		$	452,380		$	1,798,109
	Lower of cost or market reserve	(544,242		)	(124,660		)	(668,902		)
		$	801,487		$	327,720		$	1,129,207
	December 31, 2014
		Titled Inventory			Inventory Supply and Intermediation Arrangements			Total
	Crude oil and feedstocks	$	918,756		$	61,122		$	979,878
	Refined products and blendstocks	520,308			255,459			775,767
	Warehouse stock and other	36,726			—			36,726
		$	1,475,790		$	316,581		$	1,792,371
	Lower of cost or market reserve	(609,774		)	(80,336		)	(690,110		)
	Inventories	$	866,016		$	236,245		$	1,102,261
	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.
	Due to the lower crude oil and refined product pricing environment at the end of 2014 and the first quarter of 2015, the Company recorded an inventory lower of cost or market reserve of $668,902 and $690,110, as of March 31, 2015 and December 31, 2014, respectively. The net effect of the $21,208 change in the lower of cost or market reserve between December 31, 2014 and March 31, 2015 increased operating income by $21,208 and net income by $12,682 for the three months ended March 31, 2015. Lower of cost or market adjustments are recorded to cost of sales.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	3 Months Ended
	Mar. 31, 2015
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:
		March 31,		December 31,
		2015		2014
	Deferred turnaround costs, net	$	204,370	$	204,987
	Catalyst	77,693		77,322
	Deferred financing costs, net	30,368		32,280
	Linefill	10,230		10,230
	Restricted cash	1,521		1,521
	Intangible assets, net	289		357
	Other	6,068		5,972
		$	330,539	$	332,669

ACCRUED_EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES
	Accrued expenses consisted of the following:
		March 31,		December 31,
		2015		2014
	Inventory-related accruals	$	480,197	$	588,297
	Inventory supply and intermediation arrangements	264,922		253,549
	Accrued transportation costs	79,743		59,959
	Excise and sales tax payable	37,972		40,444
	Customer deposits	25,920		24,659
	Accrued salaries and benefits	21,070		56,117
	Accrued utilities	20,190		22,337
	Accrued construction in progress	19,043		31,452
	Renewable energy credit obligations	17,745		286
	Accrued interest	7,797		23,014
	Other	25,232		30,678
		$	999,831	$	1,130,792
	The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks at the Delaware City and Paulsboro refineries 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.
	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.

MARKETABLE_SECURITIES_MARKETAB

MARKETABLE SECURITIES MARKETABLE SECURITIES	3 Months Ended
	Mar. 31, 2015
Marketable Securities [Abstract]
MARKETABLE SECURITIES	MARKETABLE SECURITIES
	The U.S Treasury securities purchased by the Company with the proceeds from the PBFX Offering are used as collateral to secure a three-year, $300,000 term loan facility entered into by PBFX (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 March 31, 2015 and December 31, 2014, the Company held $234,939 and $234,930, respectively, in marketable securities. The gross unrecognized holding gains and losses as of March 31, 2015 were not material. The Company did not record any net realized gains or losses from the sale of marketable securities for the three months ended March 31, 2015. The Company did not hold any marketable securities for the three months ended March 31, 2014.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
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 89.9% prior to the February 2015 secondary offering and approximately 94.3% subsequent to the February 2015 secondary offering as of March 31, 2015). 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
		March 31,
		2015			2014
	Current tax expense	$	25,970		$	16,719
	Deferred tax expense	23,168			32,960
	Total tax expense	$	49,138		$	49,679
	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
		March 31, 2015					March 31, 2014
	Provision at Federal statutory rate	$	47,689		35	%	$	44,493		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	7,098			5.2	%	6,623			5.2	%
	Non deductible/nontaxable items	526			0.4	%	178			0.1	%
	Adjustment for manufacturer's benefit	(1,206		)	(0.9	)%	—			—	%
	Rate differential from foreign jurisdictions	(5,629		)	(4.1	)%	—			—	%
	Other	660			0.5	%	(1,615		)	(1.3	)%
	Total	$	49,138		36.1	%	$	49,679		39	%
	The Company's effective income tax rate for the three months ended March 31, 2015 and 2014, including the impact of income attributable to noncontrolling interests of $15,798 and $105,828, respectively, was 32.3% and 21.3%, respectively.
	PBF Energy has determined there are no material uncertain tax positions as of March 31, 2015. PBF Energy does not have any unrecognized tax benefits.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	The Company’s refineries are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities.
	In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The environmental liability of $11,493 recorded as of March 31, 2015 ($10,476 as of December 31, 2014) represents the present value of expected future costs discounted at a rate of 8.0%. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. As of March 31, 2015 and December 31, 2014, this liability is self-guaranteed by the Company.
	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, subject to certain limitations.
	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. Since July 1, 2012, some states in the Northeast market began requiring heating oil sold in their state to contain no more than 15 PPM sulfur.  Currently, 6 Northeastern states require heating oil with 15 PPM or less sulfur. By July 1, 2016, two more states are expected to adopt this requirement and by July 1, 2018 most of the remaining Northeastern states (except for Pennsylvania and New Hampshire) will require heating oil with 15 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 and for 2015 no later than Nov 29, 2014. The EPA did not meet these requirements but did release proposed standards for 2014. The EPA did not finalize this proposal in 2014 and in fact has not as of yet released the final standard for 2014 or proposed a new standard for 2015. Recent information indicates the EPA is evaluating re-proposing the 2014 requirements (likely different from the original proposal) and may at the same time propose 2015 requirements and would then work towards publishing final requirements for 2014 and 2015 later on. As a result of the EPA missing its deadlines for establishing these compliance standards, the obligated parties under the rule are in the unusual position of facing a change in possible compliance requirements after the completion of the compliance year (2014). 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 published a Final Rule to the Clean Water Act ("CWA") Section 316(b) in August 2014 regarding cooling water intake structures which includes requirements for petroleum refineries. The next phase will include requirements for petroleum refineries. 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.
	The Delaware City Rail Terminal and DCR West Rack are collocated with the Delaware City refinery, and are located in Delaware's coastal zone where certain activities are regulated under the Delaware Coastal Zone act. On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon (collectively the "Appellants") regarding an air permit Delaware City Refining 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 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 (the "EAB") 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 Delaware City Refining and the State of Delaware and dismissed the Appellants’ appeal for lack of standing. The Appellants appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and Delaware City Refining and the State of Delaware filed cross-appeals. A hearing on the second appeal before the EAB, case no. 2013-06, was held on January 13, 2014, and the EAB ruled in favor of Delaware City Refining and the State and dismissed the appeal for lack of jurisdiction. The Appellants also filed a Notice of Appeal with the Superior Court appealing the EAB’s decision. On March 31, 2015 the Superior Court affirmed the decisions by both the CZ Board and the EAB stating they both lacked jurisdiction to rule on the Appellants' appeal. The Appellants have appealed to the Delaware Supreme Court and briefing on the case is scheduled to occur in the second and third quarters of 2015. If the Appellants in one or both of these matters ultimately prevail, the outcome may have a material adverse effect on the Company's financial condition, results of operations and 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 94.3% interest in PBF LLC as of March 31, 2015 (89.9% as of December 31, 2014). 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 March 31, 2015, the Company has recognized a liability for the tax receivable agreement of $737,374 ($712,727 as of December 31, 2014) reflecting the estimate of the undiscounted amounts that the Company expects to pay under the agreement.

DIVIDENDS_AND_DISTRIBUTIONS

DIVIDENDS AND DISTRIBUTIONS	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
DIVIDENDS AND DISTRIBUTIONS	DIVIDENDS AND DISTRIBUTIONS
	With respect to dividends and distributions paid during the three months ended March 31, 2015, PBF LLC made a non-tax quarterly distribution of $0.30 per unit to its members, of which $25,733 was distributed pro rata to PBF Energy and the balance was distributed to its other members. PBF Energy used this $25,733 to pay quarterly cash dividends of $0.30 per share of Class A common stock on March 10, 2015.
	With respect to distributions paid during the three months ended March 31, 2015, PBFX paid a distribution of $0.33 per unit on outstanding common and subordinated units on March 4, 2015 for a total cash distribution of $10,885 of which $5,576 was distributed to PBF LLC and the balance was distributed to its public unit holders.

TREASURY_STOCK_TREASURY_STOCK

TREASURY STOCK TREASURY STOCK	3 Months Ended
	Mar. 31, 2015
TREASURY STOCK [Abstract]
Treasury Stock	11. 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"). On October 29, 2014, the Company's Board of Directors approved an additional $100,000 increase to the existing Repurchase Program. As of March 31, 2015, the Company has purchased approximately 5.78 million shares of the Company's Class A common stock through open market transactions under the Repurchase Program, for a total of $143,138.
	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 December 31, 2014	5,765,946	$	142,731
	Shares purchased during the three months ended March 31, 2015	17,695	407
	Shares purchased as of March 31, 2015	5,783,641	$	143,138
	(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.
	The Company has the ability to purchase an additional $156,862 in common stock under the approved Repurchase Program.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	3 Months Ended
	Mar. 31, 2015
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
		March 31,
	Pension Benefits	2015			2014
	Components of net periodic benefit cost:
	Service cost	$	5,790		$	4,291
	Interest cost	709			570
	Expected return on plan assets	(829		)	(524		)
	Amortization of prior service costs	13			3
	Amortization of actuarial loss	311			222
	Net periodic benefit cost	$	5,994		$	4,562
		Three Months Ended
		March 31,
	Post Retirement Medical Plan	2015			2014
	Components of net periodic benefit cost:
	Service cost	$	244		$	178
	Interest cost	134			93
	Amortization of prior service costs	76			(20		)
	Amortization of actuarial loss	—			(5		)
	Net periodic benefit cost	$	454		$	246

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2015
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 March 31, 2015 and December 31, 2014.
	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 March 31, 2015
		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	$	177,275			$	—			$	—	$	177,275	N/A		$	177,275
	Marketable securities	234,939				—				—		234,939		N/A		234,939
	Non-qualified pension plan assets	5,589				—				—		5,589		N/A		5,589
	Commodity contracts	216,312				84,010				9,678		310,000		(295,995	)	14,005
	Derivatives included with intermediation agreement obligations	—				31,148				—		31,148		—		31,148
	Derivatives included with inventory supply arrangement obligations	—				1,430				—		1,430		—		1,430
	Liabilities:
	Commodity contracts	227,693				87,691				—		315,384		(295,995	)	19,389
	Catalyst lease obligations	—				34,521				—		34,521		—		34,521
		31-Dec-14
		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	$	5,575			$	—			$	—	$	5,575	N/A		$	5,575
	Marketable securities	234,930				—				—		234,930		N/A		234,930
	Non-qualified pension plan assets	5,494				—				—		5,494		N/A		5,494
	Commodity contracts	415,023				12,093				1,715		428,831		(397,676	)	31,155
	Derivatives included with inventory intermediation agreement obligations	—				94,834				—		94,834		—		94,834
	Derivatives included with inventory supply arrangement obligations	—				4,251				—		4,251		—		4,251
	Liabilities:
	Commodity contracts	390,144				7,338				194		397,676		(397,676	)	—
	Catalyst lease obligations	—				36,559				—		36,559		—		36,559
	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
			March 31,
			2015				2014
	Balance at beginning of period		$	1,521			$	(23,365	)
	Purchases		—				—
	Settlements		(1,200		)		(1,305		)
	Unrealized gain included in earnings		9,357				20,919
	Transfers into Level 3		—				—
	Transfers out of Level 3		—				—
	Balance at end of period		$	9,678			$	(3,751	)
	There were no transfers between levels during the three months ended March 31, 2015 and 2014, respectively.
	Fair value of debt
	The table below summarizes the fair value and carrying value as of March 31, 2015 and December 31, 2014.
		March 31, 2015								December 31, 2014
		Carrying				Fair				Carrying		Fair
		value				value				value		value
	Senior Secured Notes (a)	$	668,792			$	688,288			$	668,520	$	675,580
	PBFX Term Loan (b)	234,900				234,900				234,900		234,900
	Rail Facility (b)	37,920				37,920				37,270		37,270
	PBFX Revolving Credit Facility (b)	275,100				275,100				275,100		275,100
	Catalyst leases (c)	34,521				34,521				36,559		36,559
		1,251,233				1,270,729				1,252,349		1,259,409
	Less - Current maturities	—				—				—		—
	Long-term debt	$	1,251,233			$	1,270,729			$	1,252,349	$	1,259,409
	(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	3 Months Ended
	Mar. 31, 2015
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 agreement contains 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 March 31, 2015, there were 863,872 barrels of crude oil and feedstocks (662,579 barrels at December 31, 2014) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2014) outstanding under these derivative instruments not designated as hedges. As of March 31, 2015, there were 2,963,924 barrels of intermediates and refined products (3,106,325 barrels at December 31, 2014) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2014) 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 March 31, 2015, there were 103,955,000 barrels of crude oil and 7,659,000 barrels of refined products (47,339,000 and 1,970,871, respectively, as of December 31, 2014), 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 March 31, 2015 and December 31, 2014 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:
	March 31, 2015:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,430
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	31,148
	31-Dec-14
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	4,251
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	94,834
	Derivatives not designated as hedging instruments:
	March 31, 2015:
	Commodity contracts	Accounts receivable	$	14,005
	Commodity contracts	Accrued expenses	$	(19,389	)
	31-Dec-14
	Commodity contracts	Accounts receivable	$	31,155
	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 March 31, 2015:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(2,821	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	(63,686	)
	For the three months ended March 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	2,651
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	14,812
	Derivatives not designated as hedging instruments:
	For the three months ended March 31, 2015:
	Commodity contracts	Cost of sales	$	(41,128	)
	For the three months ended March 31, 2014:
	Commodity contracts	Cost of sales	$	72,397
	Hedged items designated in fair value hedges:
	For the three months ended March 31, 2015:
	Crude oil and feedstock inventory	Cost of sales	$	2,821
	Intermediate and refined product inventory	Cost of sales	$	63,686
	For the three months ended March 31, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(2,651	)
	Intermediate and refined product inventory	Cost of sales	$	(14,812	)
	The Company had no ineffectiveness related to the Company's fair value hedges for the three months ended March 31, 2015 and 2014.

SEGMENT_INFORMATION_SEGMENT_FO

SEGMENT INFORMATION SEGMENT FOOTNOTE	3 Months Ended
	Mar. 31, 2015
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; (iii) a heavy crude rail unloading rack located at the Delaware City refinery with an unloading capacity of at least 40,000 bpd; and (iv) a tank farm with aggregate storage capacity of approximately 3.9 million barrels, including a propane storage and loading facility with throughput capacity of 11,000 bpd at the Toledo Refinery. PBFX provides various rail and truck terminaling services and storage 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 months ended March 31, 2015 and March 31, 2014 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 contribution by PBF LLC of the DCR West Rack and the Toledo Storage Facility, the accompanying segment information has been retrospectively adjusted to include the historical results of the DCR West Rack and Toledo Storage Facility for all periods presented prior to such contributions.
	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 March 31, 2015
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	2,995,136	$	30,565		$	—		$	(30,565	)	$	2,995,136
	Depreciation and amortization expense	43,216		1,447			3,043			—			47,706
	Income (loss) from operations	189,128		18,674			(35,392		)	—			172,410
	Interest expense, net	3,946		1,965			16,281			—			22,192
	Capital expenditures	$	124,527	$	17		$	1,185		$	—		$	125,729
		Three Months Ended March 31, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,746,443	$	—		$	—		$	—		$	4,746,443
	Depreciation and amortization expense	29,059		676			3,480			—			33,215
	Income (loss) from operations	305,500		(5,375		)	(39,918		)	—			260,207
	Interest expense, net	7,468		—			17,787			—			25,255
	Capital expenditures	$	80,272	$	9,384		$	756		$	—		$	90,412
		Balance at March 31, 2015
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,116,594	$	402,277		$	645,691		$	(13,950	)	$	5,150,612
		Balance at December 31, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,329,996	$	393,951		$	483,971		$	(11,630	)	$	5,196,288

NET_INCOME_PER_SHARE_OF_PBF_EN

NET INCOME PER SHARE OF PBF ENERGY	3 Months Ended
	Mar. 31, 2015
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
		March 31,
	Basic Earnings Per Share:	2015			2014
	Numerator for basic net income per Class A common share net income attributable to PBF Energy	$	87,321		$	77,444
	Denominator for basic net income per Class A common share-weighted average shares	84,278,071			54,167,861
	Basic net income attributable to PBF Energy per Class A common share	$	1.04		$	1.43
	Diluted Earnings Per Share:
	Numerator:
	Net income attributable to PBF Energy	$	87,321		$	77,444
	Plus: Net income attributable to noncontrolling interest (1)	7,788			—
	Less: Income tax on net income attributable to noncontrolling interest (1)	(3,131		)	—
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy (1)	$	91,978		$	77,444
	Denominator(1):
	Denominator for basic net income per Class A common share-weighted average shares	84,278,071			54,167,861
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units	6,866,867			—
	Common stock equivalents (2)	524,163			523,766
	Denominator for diluted net income per common share-adjusted weighted average shares	91,669,101			54,691,627
	Diluted net income attributable to PBF Energy per Class A common share	$	1		$	1.42
	-1	The diluted earnings per share calculation for the three months ended March 31, 2015 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% statutory tax rate) attributable to the converted units. During the three months ended March 31, 2014, the potential conversion of 42,707,005 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. As the potential conversion of the PBF LLC Series A Units was not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 2,869,500 and 1,943,125 shares of PBF Energy Class A common stock because they are anti-dilutive for the three months ended March 31, 2015 and 2014, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS
	Dividend Declared
	On April 30, 2015, 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 May 27, 2015 to Class A common stockholders of record at the close of business on May 11, 2015.
	PBFX Distributions
	On April 30, 2015, the Board of Directors of PBF GP declared a distribution of $0.35 per unit on outstanding common and subordinated units of PBFX. The distribution is payable on May 29, 2015 to PBFX unit holders of record at the close of business on May 15, 2015.
	PBF Rail Facility Amendment
	On April 29, 2015, PBF Rail Logistics LLC ("PBF Rail"), an indirect wholly-owned subsidiary of PBF Holding, entered into the First Amendment to Loan Agreement (as amended the “Rail Facility”) among Credit Agricole Corporate + Investment Bank as Administrative Agent, Deutsche Bank Trust Company Americas as Collateral Agent, DVB Bank SE as Syndication Agent, ING Bank, a branch of ING-DiBa AG as Documentation Agent and certain other Continuing Lenders, as defined in the agreement. 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 amendments to the Rail Facility include the extension of the maturity to April 29, 2017, the reduction of the total commitment from $250,000 to $150,000, and the reduction of the commitment fee on the unused portion of the Rail Facility.
	Drop-Down
	On May 5, 2015, PBFX announced the pending acquisition of the Delaware City Products Pipeline and Truck Rack from PBF Energy and certain of its consolidated subsidiaries, for consideration payable to PBF LLC from PBFX of $143,000, consisting of $112,500 of cash and $30,500 of PBFX common units, or 1,288,420 common units. The Delaware City Products Pipeline and Truck Rack are located at PBF Energy's Delaware City refinery and supply refined petroleum products into the Northeast market. The pipeline has a capacity in excess of 125,000 bpd and connects the Delaware City refinery to critical distribution facilities in Pennsylvania and New York State. The Truck Rack is a 15-lane loading rack with a capacity of 76,000 bpd. The acquisition of the Delaware City Products Pipeline and Truck Rack will be supported by ten-year term agreements with subsidiaries of PBF Energy containing minimum volume throughput commitments.

NONCONTROLLING_INTEREST_OF_PBF1

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Tables)	3 Months Ended
	Mar. 31, 2015
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 three months ended March 31, 2015 and 2014:
		PBF Energy Inc. Equity				Noncontrolling				Noncontrolling			Total Equity
						Interest in PBF LLC				Interest in PBFX
	Balance at January 1, 2015	$	1,218,213			$	138,734			$	336,369		$	1,693,316
	Comprehensive income	87,766				7,814				8,010			103,590
	Dividends and distributions	(25,733		)		(1,610		)		(5,309		)	(32,652		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	1,297				—				—			1,297
	Record allocation of noncontrolling interest upon completion of secondary offerings	39,976				(39,976		)		—			—
	Stock-based compensation	1,930				95				930			2,955
	Exercise of PBF LLC options and warrants, net	—				(383		)		—			(383		)
	Purchase of treasury stock	(407		)		—				—			(407		)
	Balance at March 31, 2015	$	1,323,042			$	104,674			$	340,000		$	1,767,716
PBF LLC [Member]
Noncontrolling Interest [Line Items]
The ownership percentage in PBF LLC	The noncontrolling interest ownership percentage of PBF LLC as of March 31, 2015, the completion date of the February 2015 secondary offering, and December 31, 2014 is calculated as follows:
		Held by members of PBF LLC other than PBF Energy			Held by PBF Energy			Total *
	31-Dec-14	9,170,696			81,981,119			91,151,815
		10.1	%		89.9	%		100	%
	6-Feb-15	5,366,043			85,768,077			91,134,120
		5.9	%		94.1	%		100	%
	March 31, 2015	5,170,687			85,989,363			91,160,050
		5.7	%		94.3	%		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 March 31, 2015 and December 31, 2014, is calculated as follows:
		Units of PBFX Held by the Public			Units of PBFX Held by PBF LLC (Including Subordinated Units)			Total
	31-Dec-14	15,812,500			17,171,077			32,983,577
		47.9	%		52.1	%		100	%
	31-Mar-15	15,812,500			17,171,077			32,983,577
		47.9	%		52.1	%		100	%

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following:
	March 31, 2015
		Titled Inventory			Inventory Supply and Intermediation Arrangements			Total
	Crude oil and feedstocks	$	870,989		$	86,632		$	957,621
	Refined products and blendstocks	436,549			365,748			802,297
	Warehouse stock and other	38,191			—			38,191
		$	1,345,729		$	452,380		$	1,798,109
	Lower of cost or market reserve	(544,242		)	(124,660		)	(668,902		)
		$	801,487		$	327,720		$	1,129,207
	December 31, 2014
		Titled Inventory			Inventory Supply and Intermediation Arrangements			Total
	Crude oil and feedstocks	$	918,756		$	61,122		$	979,878
	Refined products and blendstocks	520,308			255,459			775,767
	Warehouse stock and other	36,726			—			36,726
		$	1,475,790		$	316,581		$	1,792,371
	Lower of cost or market reserve	(609,774		)	(80,336		)	(690,110		)
	Inventories	$	866,016		$	236,245		$	1,102,261

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2015
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:
		March 31,		December 31,
		2015		2014
	Deferred turnaround costs, net	$	204,370	$	204,987
	Catalyst	77,693		77,322
	Deferred financing costs, net	30,368		32,280
	Linefill	10,230		10,230
	Restricted cash	1,521		1,521
	Intangible assets, net	289		357
	Other	6,068		5,972
		$	330,539	$	332,669

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following:
		March 31,		December 31,
		2015		2014
	Inventory-related accruals	$	480,197	$	588,297
	Inventory supply and intermediation arrangements	264,922		253,549
	Accrued transportation costs	79,743		59,959
	Excise and sales tax payable	37,972		40,444
	Customer deposits	25,920		24,659
	Accrued salaries and benefits	21,070		56,117
	Accrued utilities	20,190		22,337
	Accrued construction in progress	19,043		31,452
	Renewable energy credit obligations	17,745		286
	Accrued interest	7,797		23,014
	Other	25,232		30,678
		$	999,831	$	1,130,792

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
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
		March 31,
		2015			2014
	Current tax expense	$	25,970		$	16,719
	Deferred tax expense	23,168			32,960
	Total tax expense	$	49,138		$	49,679
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
		March 31, 2015					March 31, 2014
	Provision at Federal statutory rate	$	47,689		35	%	$	44,493		35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	7,098			5.2	%	6,623			5.2	%
	Non deductible/nontaxable items	526			0.4	%	178			0.1	%
	Adjustment for manufacturer's benefit	(1,206		)	(0.9	)%	—			—	%
	Rate differential from foreign jurisdictions	(5,629		)	(4.1	)%	—			—	%
	Other	660			0.5	%	(1,615		)	(1.3	)%
	Total	$	49,138		36.1	%	$	49,679		39	%

TREASURY_STOCK_Tables

TREASURY STOCK (Tables)	3 Months Ended
	Mar. 31, 2015
TREASURY STOCK [Abstract]
Schedule of Company's repurchase activities	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 December 31, 2014	5,765,946	$	142,731
	Shares purchased during the three months ended March 31, 2015	17,695	407
	Shares purchased as of March 31, 2015	5,783,641	$	143,138
	(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)	3 Months Ended
	Mar. 31, 2015
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
		March 31,
	Pension Benefits	2015			2014
	Components of net periodic benefit cost:
	Service cost	$	5,790		$	4,291
	Interest cost	709			570
	Expected return on plan assets	(829		)	(524		)
	Amortization of prior service costs	13			3
	Amortization of actuarial loss	311			222
	Net periodic benefit cost	$	5,994		$	4,562
		Three Months Ended
		March 31,
	Post Retirement Medical Plan	2015			2014
	Components of net periodic benefit cost:
	Service cost	$	244		$	178
	Interest cost	134			93
	Amortization of prior service costs	76			(20		)
	Amortization of actuarial loss	—			(5		)
	Net periodic benefit cost	$	454		$	246

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2015
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 March 31, 2015 and December 31, 2014.
	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 March 31, 2015
		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	$	177,275			$	—			$	—	$	177,275	N/A		$	177,275
	Marketable securities	234,939				—				—		234,939		N/A		234,939
	Non-qualified pension plan assets	5,589				—				—		5,589		N/A		5,589
	Commodity contracts	216,312				84,010				9,678		310,000		(295,995	)	14,005
	Derivatives included with intermediation agreement obligations	—				31,148				—		31,148		—		31,148
	Derivatives included with inventory supply arrangement obligations	—				1,430				—		1,430		—		1,430
	Liabilities:
	Commodity contracts	227,693				87,691				—		315,384		(295,995	)	19,389
	Catalyst lease obligations	—				34,521				—		34,521		—		34,521
		31-Dec-14
		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	$	5,575			$	—			$	—	$	5,575	N/A		$	5,575
	Marketable securities	234,930				—				—		234,930		N/A		234,930
	Non-qualified pension plan assets	5,494				—				—		5,494		N/A		5,494
	Commodity contracts	415,023				12,093				1,715		428,831		(397,676	)	31,155
	Derivatives included with inventory intermediation agreement obligations	—				94,834				—		94,834		—		94,834
	Derivatives included with inventory supply arrangement obligations	—				4,251				—		4,251		—		4,251
	Liabilities:
	Commodity contracts	390,144				7,338				194		397,676		(397,676	)	—
	Catalyst lease obligations	—				36,559				—		36,559		—		36,559
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
			March 31,
			2015				2014
	Balance at beginning of period		$	1,521			$	(23,365	)
	Purchases		—				—
	Settlements		(1,200		)		(1,305		)
	Unrealized gain included in earnings		9,357				20,919
	Transfers into Level 3		—				—
	Transfers out of Level 3		—				—
	Balance at end of period		$	9,678			$	(3,751	)
Schedule of Fair value of Debt	The table below summarizes the fair value and carrying value as of March 31, 2015 and December 31, 2014.
		March 31, 2015								December 31, 2014
		Carrying				Fair				Carrying		Fair
		value				value				value		value
	Senior Secured Notes (a)	$	668,792			$	688,288			$	668,520	$	675,580
	PBFX Term Loan (b)	234,900				234,900				234,900		234,900
	Rail Facility (b)	37,920				37,920				37,270		37,270
	PBFX Revolving Credit Facility (b)	275,100				275,100				275,100		275,100
	Catalyst leases (c)	34,521				34,521				36,559		36,559
		1,251,233				1,270,729				1,252,349		1,259,409
	Less - Current maturities	—				—				—		—
	Long-term debt	$	1,251,233			$	1,270,729			$	1,252,349	$	1,259,409
	(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)	3 Months Ended
	Mar. 31, 2015
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 March 31, 2015 and December 31, 2014 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:
	March 31, 2015:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,430
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	31,148
	31-Dec-14
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	4,251
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	94,834
	Derivatives not designated as hedging instruments:
	March 31, 2015:
	Commodity contracts	Accounts receivable	$	14,005
	Commodity contracts	Accrued expenses	$	(19,389	)
	31-Dec-14
	Commodity contracts	Accounts receivable	$	31,155
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	March 31, 2015:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,430
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	31,148
	31-Dec-14
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	4,251
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	94,834
	Derivatives not designated as hedging instruments:
	March 31, 2015:
	Commodity contracts	Accounts receivable	$	14,005
	Commodity contracts	Accrued expenses	$	(19,389	)
	31-Dec-14
	Commodity contracts	Accounts receivable	$	31,155
	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 March 31, 2015:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(2,821	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	(63,686	)
	For the three months ended March 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	2,651
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	14,812
	Derivatives not designated as hedging instruments:
	For the three months ended March 31, 2015:
	Commodity contracts	Cost of sales	$	(41,128	)
	For the three months ended March 31, 2014:
	Commodity contracts	Cost of sales	$	72,397
	Hedged items designated in fair value hedges:
	For the three months ended March 31, 2015:
	Crude oil and feedstock inventory	Cost of sales	$	2,821
	Intermediate and refined product inventory	Cost of sales	$	63,686
	For the three months ended March 31, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(2,651	)
	Intermediate and refined product inventory	Cost of sales	$	(14,812	)

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Schedule of segment reporting information	Disclosures regarding our reportable segments with reconciliations to consolidated totals for the three months ended March 31, 2015 and March 31, 2014 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 contribution by PBF LLC of the DCR West Rack and the Toledo Storage Facility, the accompanying segment information has been retrospectively adjusted to include the historical results of the DCR West Rack and Toledo Storage Facility for all periods presented prior to such contributions.
	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 March 31, 2015
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	2,995,136	$	30,565		$	—		$	(30,565	)	$	2,995,136
	Depreciation and amortization expense	43,216		1,447			3,043			—			47,706
	Income (loss) from operations	189,128		18,674			(35,392		)	—			172,410
	Interest expense, net	3,946		1,965			16,281			—			22,192
	Capital expenditures	$	124,527	$	17		$	1,185		$	—		$	125,729
		Three Months Ended March 31, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Revenues	$	4,746,443	$	—		$	—		$	—		$	4,746,443
	Depreciation and amortization expense	29,059		676			3,480			—			33,215
	Income (loss) from operations	305,500		(5,375		)	(39,918		)	—			260,207
	Interest expense, net	7,468		—			17,787			—			25,255
	Capital expenditures	$	80,272	$	9,384		$	756		$	—		$	90,412
		Balance at March 31, 2015
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,116,594	$	402,277		$	645,691		$	(13,950	)	$	5,150,612
		Balance at December 31, 2014
		Refining		Logistics			Corporate			Eliminations			Consolidated Total
	Total assets	$	4,329,996	$	393,951		$	483,971		$	(11,630	)	$	5,196,288

NET_INCOME_PER_SHARE_OF_PBF_EN1

NET INCOME PER SHARE OF PBF ENERGY (Tables)	3 Months Ended
	Mar. 31, 2015
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
		March 31,
	Basic Earnings Per Share:	2015			2014
	Numerator for basic net income per Class A common share net income attributable to PBF Energy	$	87,321		$	77,444
	Denominator for basic net income per Class A common share-weighted average shares	84,278,071			54,167,861
	Basic net income attributable to PBF Energy per Class A common share	$	1.04		$	1.43
	Diluted Earnings Per Share:
	Numerator:
	Net income attributable to PBF Energy	$	87,321		$	77,444
	Plus: Net income attributable to noncontrolling interest (1)	7,788			—
	Less: Income tax on net income attributable to noncontrolling interest (1)	(3,131		)	—
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy (1)	$	91,978		$	77,444
	Denominator(1):
	Denominator for basic net income per Class A common share-weighted average shares	84,278,071			54,167,861
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units	6,866,867			—
	Common stock equivalents (2)	524,163			523,766
	Denominator for diluted net income per common share-adjusted weighted average shares	91,669,101			54,691,627
	Diluted net income attributable to PBF Energy per Class A common share	$	1		$	1.42
	-1	The diluted earnings per share calculation for the three months ended March 31, 2015 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% statutory tax rate) attributable to the converted units. During the three months ended March 31, 2014, the potential conversion of 42,707,005 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. As the potential conversion of the PBF LLC Series A Units was not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 2,869,500 and 1,943,125 shares of PBF Energy Class A common stock because they are anti-dilutive for the three months ended March 31, 2015 and 2014, respectively.

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	3 Months Ended	0 Months Ended
	Mar. 31, 2015	Feb. 06, 2015	Dec. 31, 2014
	reportable_segment
Description of Business [Line Items]
Ownership percentage	100.00%		100.00%
Shares, outstanding	91,160,050	91,134,120	91,151,815
Percentage of ownership in PBF LLC	100.00%	100.00%	100.00%
Number of reportable segments	2
Class A Common Stock [Member] | PBF Energy [Member]
Description of Business [Line Items]
Shares, outstanding	85,989,363	85,768,077	81,981,119
Percentage of ownership in PBF LLC	94.30%	94.10%	89.90%
Series A Units [Member] | PBF LLC [Member]
Description of Business [Line Items]
Shares, outstanding	5,170,687	5,366,043	9,170,696
Percentage of ownership in PBF LLC	5.70%	5.90%	10.10%
Limited Partner [Member] | PBF LLC [Member]
Description of Business [Line Items]
Ownership percentage	52.10%		52.10%
Secondary Public Offering [Member] | Class A Common Stock [Member] | PBF Energy Inc. [Member]
Description of Business [Line Items]
Public offering (in shares)		3,804,653

PBF_LOGISTICS_LP_Details

PBF LOGISTICS LP (Details) (USD $)	0 Months Ended
	14-May-14	Dec. 11, 2014	Sep. 30, 2014	Mar. 31, 2015	Dec. 31, 2014
Variable Interest Entity [Line Items]
Ownership percentage				100.00%	100.00%
IPO [Member] | Common Units [Member] | PBF Logistics LP [Member]
Variable Interest Entity [Line Items]
Shares sold in offering (in shares)	15,812,500
Limited Partner [Member] | Public Unit Holders [Member]
Variable Interest Entity [Line Items]
Ownership percentage				47.90%	47.90%
Limited Partner [Member] | PBF LLC [Member]
Variable Interest Entity [Line Items]
Ownership percentage				52.10%	52.10%
Limited Partner [Member] | Common Units [Member] | PBF LLC [Member]
Variable Interest Entity [Line Items]
Partner capital units held (in shares)				1,284,524
Limited Partner [Member] | Subordinated Units [Member] | PBF LLC [Member]
Variable Interest Entity [Line Items]
Partner capital units held (in shares)				15,886,553
Delaware City West Heavy Crude Unloading Rack [Member] | Partnership [Member] | PBF Logistics LP [Member]
Variable Interest Entity [Line Items]
Consideration transferred		$150,000,000	$150,000,000

NONCONTROLLING_INTEREST_OF_PBF2

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Ownership Percentage) (Details)	0 Months Ended
	Feb. 06, 2015	Mar. 31, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Percentage of ownership in PBF LLC	100.00%	100.00%	100.00%
Shares, outstanding	91,134,120	91,160,050	91,151,815
Ownership percentage		100.00%	100.00%
Common Units [Member]
Noncontrolling Interest [Line Items]
Shares sold in public offering (in shares)		32,983,577	32,983,577
Public Unit Holders [Member] | Common Units [Member]
Noncontrolling Interest [Line Items]
Shares sold in public offering (in shares)		15,812,500	15,812,500
PBF Energy [Member] | Class A Common Stock [Member]
Noncontrolling Interest [Line Items]
Percentage of ownership in PBF LLC	94.10%	94.30%	89.90%
Shares, outstanding	85,768,077	85,989,363	81,981,119
PBF LLC [Member] | Common Units [Member]
Noncontrolling Interest [Line Items]
Shares sold in public offering (in shares)		17,171,077	17,171,077
PBF LLC [Member] | Series A Units [Member]
Noncontrolling Interest [Line Items]
Percentage of ownership in PBF LLC	5.90%	5.70%	10.10%
Shares, outstanding	5,366,043	5,170,687	9,170,696
Limited Partner [Member] | Public Unit Holders [Member]
Noncontrolling Interest [Line Items]
Ownership percentage		47.90%	47.90%
Limited Partner [Member] | PBF LLC [Member]
Noncontrolling Interest [Line Items]
Ownership percentage		52.10%	52.10%
Secondary Public Offering [Member] | PBF Energy Inc. [Member] | Class A Common Stock [Member]
Noncontrolling Interest [Line Items]
Public offering (in shares)	3,804,653

NONCONTROLLING_INTEREST_OF_PBF3

NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Allocation of Equity) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at January 1, 2015	$1,693,316	$1,715,256
Comprehensive income	87,766	77,621
Less: comprehensive income attributable to noncontrolling interests	15,824	105,897
Comprehensive income	103,590	183,518
Dividends and distributions	-32,652	-29,661
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	1,297	-60,526
Record allocation of noncontrolling interest upon completion of secondary offerings	0	0
Stock-based compensation	2,955	1,420
Exercise of PBF LLC options and warrants, net	-383	116
Purchase of treasury stock	-407
Balance at March 31, 2015	1,767,716	1,810,123
PBF Energy [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at January 1, 2015	1,218,213	654,130
Comprehensive income	87,766	77,621
Dividends and distributions	-25,733	-16,401
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	1,297	-60,526
Record allocation of noncontrolling interest upon completion of secondary offerings	39,976	596,758
Stock-based compensation	1,930	1,198
Exercise of PBF LLC options and warrants, net	0	0
Purchase of treasury stock	-407
Balance at March 31, 2015	1,323,042	1,252,780
Noncontrolling Interest - PBF LLC [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at January 1, 2015	138,734	1,061,126
Less: comprehensive income attributable to noncontrolling interests	7,814	105,897
Dividends and distributions	-1,610	-13,260
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	0	0
Record allocation of noncontrolling interest upon completion of secondary offerings	-39,976	-596,758
Stock-based compensation	95	222
Exercise of PBF LLC options and warrants, net	-383	116
Purchase of treasury stock	0
Balance at March 31, 2015	104,674	557,343
Noncontrolling Interest [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance at January 1, 2015	336,369	0
Less: comprehensive income attributable to noncontrolling interests	8,010	0
Dividends and distributions	-5,309	0
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	0	0
Record allocation of noncontrolling interest upon completion of secondary offerings	0	0
Stock-based compensation	930	0
Exercise of PBF LLC options and warrants, net	0	0
Purchase of treasury stock	0
Balance at March 31, 2015	$340,000	$0

INVENTORIES_Details

INVENTORIES (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Inventory [Line Items]
Crude oil and feedstocks	$957,621		$979,878
Refined products and blendstocks	802,297		775,767
Warehouse stock and other	38,191		36,726
Inventory, Gross	1,798,109		1,792,371
Lower of cost or market reserve	-668,902		-690,110
Inventories	1,129,207		1,102,261
Income (loss) from operations	172,410	260,207
Net income	103,119	183,272
Titled Inventory [Member]
Inventory [Line Items]
Crude oil and feedstocks	870,989		918,756
Refined products and blendstocks	436,549		520,308
Warehouse stock and other	38,191		36,726
Inventory, Gross	1,345,729		1,475,790
Lower of cost or market reserve	-544,242		-609,774
Inventories	801,487		866,016
Inventory Supply and Offtake Arrangements [Member]
Inventory [Line Items]
Crude oil and feedstocks	86,632		61,122
Refined products and blendstocks	365,748		255,459
Warehouse stock and other	0		0
Inventory, Gross	452,380		316,581
Lower of cost or market reserve	-124,660		-80,336
Inventories	327,720		236,245
Scenario, Adjustment [Member]
Inventory [Line Items]
Income (loss) from operations	21,208
Net income	$12,682

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred turnaround costs, net	$204,370	$204,987
Catalyst	77,693	77,322
Deferred financing costs, net	30,368	32,280
Restricted cash	1,521	1,521
Linefill	10,230	10,230
Intangible assets, net	289	357
Other	6,068	5,972
Deferred charges and other assets	$330,539	$332,669

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Accrued Expenses:
Inventory-related accruals	$480,197	$588,297
Inventory supply and intermediation arrangements	264,922	253,549
Accrued transportation costs	79,743	59,959
Excise and sales tax payable	37,972	40,444
Customer deposits	25,920	24,659
Accrued salaries and benefits	21,070	56,117
Accrued utilities	20,190	22,337
Accrued construction in progress	19,043	31,452
Renewable energy credit obligations	17,745	286
Accrued interest	7,797	23,014
Other	25,232	30,678
Accrued expenses	$999,831	$1,130,792

CREDIT_FACILITIES_Details

CREDIT FACILITIES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 25, 2014
Debt Instrument [Line Items]
Maturities of marketable securities	$689,697,000	$0
PBF Rail Logistics Company LLC [Member] | Line of Credit [Member] | Rail Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$250,000,000

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jun. 30, 2014	14-May-14	Dec. 31, 2014
Payments to acquire marketable securities	$689,693,000	$0
Marketable securities	234,939,000				234,930,000
PBF Logistics LP [Member] | US Treasury And Other Investments [Member]
Payments to acquire marketable securities				$300,000,000
Marketable Securities, maturity range, start			1 month
Marketable securities, maturity range, maximum			3 months

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Feb. 06, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Percentage of ownership in PBF LLC	100.00%		100.00%	100.00%
Current tax expense	$25,970	$16,719
Deferred tax expense	23,168	32,960
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount [Abstract]
Provision at Federal statutory rate, amount	47,689	44,493
State income taxes (ned federal income tax), amount	7,098	6,623
Non deductible/nontaxable items, amount	526	178
Adjustment for manufacturer's benefit, amount	-1,206	0
Rate differential from foreign jurisdictions, amount	-5,629	0
Other, amount	660	-1,615
Total tax expense	49,138	49,679
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Percent [Abstract]
Provision at Federal statutory rate, as a percent	35.00%	35.00%
State income taxes (net federal income tax), as a percent	5.20%	5.20%
Non deductible/nontaxable items, as a percent	0.40%	0.10%
Adjustment for manufacturer's benefit, as a percent	-0.90%	0.00%
Rate differential from foreign jurisdictions, as a percent	-4.10%	0.00%
Other, as a percent	0.50%	-1.30%
Effective tax rate	36.10%	39.00%
Noncontrolling interests, as a percent	32.30%	21.30%
Less: net income attributable to noncontrolling interests	$15,798	$105,828
PBF Energy [Member] | Class A Common Stock [Member]
Income Taxes [Line Items]
Percentage of ownership in PBF LLC	94.30%		94.10%	89.90%

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	3 Months Ended	0 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 03, 2014	Dec. 31, 2010	Feb. 06, 2015	Dec. 31, 2014
		ppm	ppm
Loss Contingencies [Line Items]
Percent of tax benefit received from increases in tax basis paid to stockholders	85.00%
Restricted cash for environmental liabilities	$1,521,000				$1,521,000
Additional shares available to repurchase, value	156,862,000
Percentage of ownership in PBF LLC	100.00%			100.00%	100.00%
Recognized liability for the tax receivable agreement	737,374,000				712,727,000
PBF Energy [Member] | Class A Common Stock [Member]
Loss Contingencies [Line Items]
Percentage of ownership in PBF LLC	94.30%			94.10%	89.90%
Environmental Issue [Member]
Loss Contingencies [Line Items]
Environmental liability	11,493,000				10,476,000
Discount rate used for environmental liability assessment	8.00%
Maximum amount of sulfur allowed in heating oil (in ppm)	80	10
Restricted cash for environmental liabilities					12,117,000
Environmental Issue [Member] | Valero [Member]
Loss Contingencies [Line Items]
Maximum pre-disposal environmental obligations of Valero	20,000,000
Environmental Issue [Member] | PBF Energy and Valero [Member]
Loss Contingencies [Line Items]
Term of insurance policies	10 years
Maximum pre-disposal environmental obligations of Valero	$75,000,000
Environmental Issue [Member] | New York [Member]
Loss Contingencies [Line Items]
Maximum amount of sulfur allowed in heating oil (in ppm)			15

DIVIDENDS_AND_DISTRIBUTIONS_De

DIVIDENDS AND DISTRIBUTIONS (Details) (USD $)	3 Months Ended		0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Aug. 29, 2014
Distribution Made to Member or Limited Partner [Line Items]
Dividends per common share (in dollars per share)	$0.30	$0.30
Class A Common Stock [Member]
Distribution Made to Member or Limited Partner [Line Items]
Aggregate amount of dividends paid	$25,733
PBF LLC [Member] | PBF Energy [Member] | Cash Distribution [Member]
Distribution Made to Member or Limited Partner [Line Items]
Distributions paid	25,733
PBF Energy [Member] | Class A Common Stock [Member]
Distribution Made to Member or Limited Partner [Line Items]
Dividends per common share (in dollars per share)	$0.30
PBF Logistics LP [Member]
Distribution Made to Member or Limited Partner [Line Items]
Distribution made to partner (in dollars per share)			$0.33
Distribution made to partners			10,885
PBF Logistics LP [Member] | PBF Energy [Member]
Distribution Made to Member or Limited Partner [Line Items]
Distribution made to partners			$5,576

TREASURY_STOCK_Details

TREASURY STOCK (Details) (USD $)	3 Months Ended
	Mar. 31, 2015		Oct. 29, 2014	Aug. 19, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury Stock, Value, Beginning of Period	($142,731,000)
Purchase of treasury stock	407,000
Treasury Stock, Value, End of Period	-143,138,000
Additional shares available to repurchase, value	156,862,000
Class A Common Stock [Member]
Equity, Class of Treasury Stock [Line Items]
Repurchased amount				200,000
Additional shares authorized, value			100,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury Stock, Shares, Beginning of Period	5,765,946	[1]
Treasury Stock, Value, Beginning of Period	142,731,000
Purchase of treasury stock	407,000
Shares purchased during the three months ended March 31, 2015	17,695
Treasury Stock, Shares, End of Period	5,783,641
Treasury Stock, Value, End of Period	$143,138,000
[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
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Pension Plan, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$5,790	$4,291
Interest cost	709	570
Expected return on plan assets	-829	-524
Amortization of prior service costs	13	3
Amortization of loss	311	222
Net periodic benefit cost	5,994	4,562
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	244	178
Interest cost	134	93
Amortization of prior service costs	76	-20
Amortization of loss	0	-5
Net periodic benefit cost	$454	$246

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$234,939	$234,930
Non-qualified pension plan assets	5,589	5,494
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	234,939	234,930
Non-qualified pension plan assets	5,589	5,494
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	0	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	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	34,521	36,559
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	34,521	36,559
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	315,384	397,676
Derivative liability, effect of counter-party netting	-295,995	-397,676
Derivative Liability	19,389	0
Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, gross carrying value	227,693
Derivative Liability		390,144
Commodity contract [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, gross carrying value	87,691
Derivative Liability		7,338
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		194
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	1,430	4,251
Derivative assets, effect of counter-party netting	0	0
Derivative assets, net carrying value	1,430	4,251
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	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	1,430	4,251
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	0
Money market funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	177,275	5,575
Money market funds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	177,275	5,575
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	310,000	428,831
Derivative assets, effect of counter-party netting	-295,995	-397,676
Derivative assets, net carrying value	14,005	31,155
Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets, gross carrying value	216,312
Derivative assets, net carrying value		415,023
Commodity contract [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets, gross carrying value	84,010
Derivative assets, net carrying value		12,093
Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets, gross carrying value	9,678
Derivative assets, net carrying value		1,715
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	31,148	94,834
Derivative assets, effect of counter-party netting	0	0
Derivative assets, net carrying value	31,148	94,834
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	31,148
Derivative assets, net carrying value		94,834
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
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Commodity Contract [Member]
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]
Balance at beginning of period	$1,521	($23,365)
Purchases	0	0
Settlements	-1,200	-1,305
Unrealized loss included in earnings	9,357	20,919
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Balance at end of period	$9,678	($3,751)

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Mar. 31, 2015		Dec. 31, 2014
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	$1,251,233		$1,252,349
Long-term debt, Fair value	1,270,729		1,259,409
Current maturities, Carrying value	0		0
Current maturities, Fair value	0		0
Long-term debt excluding current maturities, Carrying value	1,251,233		1,252,349
Long-term debt excluding current maturities, Fair value	1,270,729		1,259,409
Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	668,792	[1]	668,520	[1]
Long-term debt, Fair value	688,288	[1]	675,580	[1]
PBFX Term Loan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	234,900	[2]	234,900	[2]
Long-term debt, Fair value	234,900	[2]	234,900	[2]
Rail Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Line of Credit Facility, Amount Outstanding	37,920	[2]	37,270	[2]
Line of credit, Fair value	37,920	[2]	37,270	[2]
PBFX Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Line of Credit Facility, Amount Outstanding	275,100	[2]	275,100	[2]
Line of credit, Fair value	275,100	[2]	275,100	[2]
Catalyst lease obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	34,521	[3]	36,559	[3]
Long-term debt, Fair value	$34,521	[3]	$36,559	[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
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
		bbl
Derivative [Line Items]
Loss on fair value hedge ineffectiveness	$0
Crude Oil and Feedstock Inventory [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	0	0
Crude Oil and Feedstock Inventory [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, notional amount, volume	863,872	662,579
Intermediates and Refined Products Inventory [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	0	0
Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member]
Derivative [Line Items]
Derivative, notional amount, volume	2,963,924	3,106,325
Crude Oil Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	103,955,000	47,339,000
Refined Product Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	7,659,000	1,970,871

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
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)	$1,430	$4,251
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	31,148	94,834
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	-19,389
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	$14,005	$31,155

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (Cost of Sales [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	($2,821)	$2,651
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	-63,686	14,812
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	2,821	-2,651
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	63,686	-14,812
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	($41,128)	$72,397

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
	reportable_segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Revenues	$2,995,136	$4,746,443
Depreciation and amortization expense	47,706	33,215
Income (loss) from operations	172,410	260,207
Interest expense, net	22,192	25,255
Capital expenditures	125,729	90,412
Assets	5,150,612		5,196,288
Refining Group [Member]
Segment Reporting Information [Line Items]
Plant capacity (in barrels per day)	540,000
Revenues	2,995,136	4,746,443
Depreciation and amortization expense	43,216	29,059
Income (loss) from operations	189,128	305,500
Interest expense, net	3,946	7,468
Capital expenditures	124,527	80,272
Assets	4,116,594		4,329,996
PBF Logistics LP [Member]
Segment Reporting Information [Line Items]
Revenues	30,565	0
Depreciation and amortization expense	1,447	676
Income (loss) from operations	18,674	-5,375
Interest expense, net	1,965	0
Capital expenditures	17	9,384
Assets	402,277		393,951
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues	0	0
Depreciation and amortization expense	3,043	3,480
Income (loss) from operations	-35,392	-39,918
Interest expense, net	16,281	17,787
Capital expenditures	1,185	756
Assets	645,691		483,971
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues	-30,565	0
Depreciation and amortization expense	0	0
Income (loss) from operations	0	0
Interest expense, net	0	0
Capital expenditures	0	0
Assets	($13,950)		($11,630)
Propane Truck Loading Facility [Member] | PBF Logistics LP [Member]
Segment Reporting Information [Line Items]
Unloading capacity (in barrels per day)	11,000
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
Toledo Tank Farm [Member] | PBF Logistics LP [Member]
Segment Reporting Information [Line Items]
Oil And Gas Plant, Maximum Storage Capacity	3,900,000

NET_INCOME_PER_SHARE_OF_PBF_EN2

NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2015		Mar. 31, 2014
Basic Earnings Per Share:
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	$87,321		$77,444
Denominator for basic net income per Class A common share-weighted average shares (in shares)	84,278,071		54,167,861
Basic net income attributable to PBF Energy per Class A common share (in usd per share)	$1.04		$1.43
Diluted Earnings Per Share:
Net income attributable to PBF Energy	87,321		77,444
Plus: Net income attributable to noncontrolling interest	7,788	[1]	0	[1]
Less: Income tax on net income attributable to noncontrolling interest	-3,131		0
Numerator for diluted net income per Class A common share	$91,978	[1]	$77,444	[1]
Denominator for basic net income per Class A common share-weighted average shares (in shares)	84,278,071		54,167,861
Effect of dilutive securities:
Conversion of PBF LLC Series A Units	6,866,867		0
Effect of dilutive securities on common stock equivalents (in shares)	524,163	[2]	523,766	[2]
Denominator for diluted net income per common share-adjusted weighted average shares	91,669,101		54,691,627
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)	$1		$1.42
Stock Options [Member]
Effect of dilutive securities:
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	2,869,500		1,943,125
PBF LLC [Member] | Series A Units [Member]
Effect of dilutive securities:
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)			42,707,005
[1]	(1)The diluted earnings per share calculation for the three months ended MarchB 31, 2015 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% statutory tax rate) attributable to the converted units. During the three months ended MarchB 31, 2014, the potential conversion of 42,707,005 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. As the potential conversion of the PBF LLC Series A Units was 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 2,869,500 and 1,943,125 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the three months ended MarchB 31, 2015 and 2014, respectively.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2015	5-May-15	Mar. 25, 2014	Apr. 29, 2015	6-May-15
Subsequent Event [Line Items]
Proceeds from sale of assets	$77,618,000	$37,759,000
Subsequent Event [Member] | Class A Common Stock [Member]
Subsequent Event [Line Items]
Dividends declared (in dollars per share)			$0.30
Subsequent Event [Member] | PBF Logistics LP [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)			$0.35
Rail Facility [Domain] | PBF Rail Logistics Company LLC [Member] | Line of Credit [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					250,000,000
Rail Facility [Domain] | Subsequent Event [Member] | PBF Rail Logistics Company LLC [Member] | Line of Credit [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						150,000,000
Delaware City Products Pipeline [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of loading lanes			15
Oil And Gas Plant, Maximum Throughput Capacity			125,000
Delaware City Truck Rack [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Oil And Gas Plant, Maximum Throughput Capacity			76,000
Partnership [Member] | Subsequent Event [Member] | PBF Logistics LP [Member]
Subsequent Event [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				1,288,420
Partnership [Member] | Delaware City Products Pipeline and Truck Rack [Member] | Subsequent Event [Member] | PBF Logistics LP [Member]
Subsequent Event [Line Items]
Consideration transferred				143,000,000
Proceeds from sale of assets				112,500,000
Partnership [Member] | Delaware City Products Pipeline and Truck Rack [Member] | Subsequent Event [Member] | PBF Logistics LP [Member] | Common Units [Member]
Subsequent Event [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned							$30,500,000