PBF Holding 10-Q 13 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2015	13-May-15
Entity Information [Line Items]
Entity Registrant Name	PBF HOLDING CO LLC
Entity Central Index Key	1566011
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	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		0
PBF Finance Corporation [Member]
Entity Information [Line Items]
Entity Registrant Name	PBF FINANCE CORPORATION
Entity Central Index Key	1566097
Entity Common Stock, Shares Outstanding		100

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$326,836	$218,403	$237,135	$76,970
Accounts receivable	441,185	551,269
Accounts receivable - affiliate	2,922	3,223
Inventories	1,129,207	1,102,261
Prepaid expense and other current assets	38,242	32,157
Total current assets	1,938,392	1,907,313
Property, plant and equipment, net	1,800,833	1,806,060
Deferred charges and other assets, net	328,548	330,517
Total assets	4,067,773	4,043,890
Current liabilities:
Accounts payable	312,988	335,182
Accounts payable - affiliate	13,950	11,630
Accrued expenses	998,823	1,129,970
Deferred revenue	6,086	1,227
Total current liabilities	1,331,847	1,478,009
Delaware Economic Development Authority loan	8,000	8,000
Long-term debt	741,233	742,349
Intercompany notes payable	153,023	122,264
Other long-term liabilities	67,413	62,752
Total liabilities	2,301,516	2,413,374
Commitments and contingencies (Note 8)
Equity:
Member's equity	1,144,114	1,144,100
Retained earnings	648,548	513,292
Accumulated other comprehensive loss	-26,405	-26,876
Total equity	1,766,257	1,630,516
Total liabilities and equity	$4,067,773	$4,043,890

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Revenues	$2,995,136	$4,746,443
Costs and expenses:
Cost of sales, excluding depreciation	2,529,040	4,147,684
Operating expenses, excluding depreciation	233,377	268,899
General and administrative expenses	32,530	36,624
Gain on sale of assets	-359	-186
Depreciation and amortization expense	46,259	33,215
Total cost and expenses	2,840,847	4,486,236
Income from operations	154,289	260,207
Other income (expense)
Change in fair value of catalyst leases	2,039	-2,001
Interest expense, net	-21,072	-25,456
Net income	$135,256	$232,750

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net income	$135,256	$232,750
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	$135,727	$232,996

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net income	$135,256	$232,750
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	48,282	34,848
Stock-based compensation	2,025	1,420
Change in fair value of catalyst lease obligations	-2,039	2,001
Change in non-cash lower of cost or market inventory adjustment	-21,208	0
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
Changes in current assets and current liabilities:
Accounts receivable	110,084	67,006
Due to/from affiliates	2,621	0
Inventories	-1,007	-99,974
Prepaid assets and other current assets	-6,085	15,718
Accounts payable	-22,194	-155,474
Accrued expenses	-197,427	179,981
Deferred revenue	4,859	-1,393
Other assets and liabilities	-2,279	-3,667
Net cash provided by operations	123,486	260,372
Cash flows from investing activities:
Expenditures for property, plant and equipment	-100,747	-60,127
Expenditures for deferred turnaround costs	-18,376	-23,128
Expenditures for other assets	-4,958	-7,157
Proceeds from sale of assets	77,618	37,759
Net cash used in investing activities	-46,463	-52,653
Cash flows from financing activities:
Proceeds from intercompany notes payable	30,000	0
Proceeds from Rail Facility revolver borrowings	23,425	0
Repayments of Rail Facility	-22,774	0
Distributions to members	0	-29,661
Proceeds from revolver borrowings	0	265,000
Repayments of revolver borrowings	0	-280,000
Deferred financing costs and other	759	-2,893
Net cash provided by (used in) financing activities	31,410	-47,554
Net increase in cash and cash equivalents	108,433	160,165
Cash and equivalents, beginning of period	218,403	76,970
Cash and equivalents, end of period	326,836	237,135
Non-cash activities:
Accrued construction in progress and unpaid fixed assets	$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 Holding Company LLC ("PBF Holding" or the "Company"), a Delaware limited liability company, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Holding is a wholly-owned subsidiary of PBF Energy Company LLC ("PBF LLC"). PBF Energy Inc. ("PBF Energy") is the sole managing member of, and owner of an equity interest representing approximately 94.3% of the outstanding economic interest in, PBF LLC as of March 31, 2015. 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 Holding’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. Collectively, PBF Holding and its consolidated subsidiaries are referred to hereinafter as the "Company".
	On May 14, 2014, PBF Logistics LP ("PBFX"), a Delaware master limited partnership, completed its initial public offering (the "PBFX Offering") of 15,812,500 common units. The initial assets distributed by PBF Holding to PBF LLC, which were then contributed to PBFX, consisted of the Delaware City Rail Unloading Terminal (“DCR Rail Terminal”), which was part of PBF Holding’s Delaware City, Delaware refinery, and the Toledo Truck Unloading Terminal (“Toledo Truck Terminal”), which was part of PBF Holding’s Toledo, Ohio refinery.
	On September 30, 2014, PBF Holding distributed to PBF LLC all of the equity interests of Delaware City Terminaling Company II LLC ("DCT II"), which assets consisted solely of the Delaware City heavy crude unloading rack (the "DCR West Rack"). PBF LLC then contributed to PBFX all of the equity interests of DCT II. On December 11, 2014, PBF Holding distributed to PBF LLC all of the issued and outstanding limited liability company interests of Toledo Terminaling Company LLC ("Toledo Terminaling"), whose assets consist of a tank farm and related facilities located at PBF Energy's Toledo refinery, including a propane storage and loading facility (the "Toledo Storage Facility"). PBF LLC then contributed to PBFX all of the issued and outstanding limited liability company interests of Toledo Terminaling. Refer to Note 7 "Related Party Transactions" of our Notes to Condensed Consolidated Financial Statements for further information on agreements entered into with PBFX.
	Substantially all of the Company’s operations are in the United States. The Company’s three oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products, and have been aggregated to form one reportable 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 Holding Company LLC and PBF Finance Corporation. 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.

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		)
		$	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 and net income by $21,208 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	28,377		30,128
	Linefill	10,230		10,230
	Restricted cash	1,521		1,521
	Intangible assets, net	289		357
	Other	6,068		5,972
		$	328,548	$	330,517

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		55,993
	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		22,946
	Other	24,224		30,048
		$	998,823	$	1,129,970
	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.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES
	PBF Holding is a limited liability company treated as a "flow-through" entity for income tax purposes. Accordingly, there is no benefit or provision for federal or state income tax in the PBF Holding financial statements.

INTERCOMPANY_NOTE_PAYABLE

INTERCOMPANY NOTE PAYABLE	3 Months Ended
	Mar. 31, 2015
INTERCOMPANY NOTE PAYABLE [Abstract]
INTERCOMPANY NOTE PAYABLE	INTERCOMPANY NOTES PAYABLE
	As of March 31, 2015, PBF Holding had outstanding notes payable with PBF Energy and PBF LLC for an aggregate principal amount of $153,023 ($122,264 as of December 31, 2014). The notes have an interest rate of 2.5% and a five year term but may be prepaid in whole or in part at any time, at the option of PBF Holding, without penalty or premium.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS
	PBF Holding entered into agreements with PBFX that establish fees for certain general and administrative services, and operational and maintenance services provided by the Company to PBFX. In addition, the Company executed terminal and storage services agreements with PBFX under which PBFX provides commercial transportation, terminaling and storage services to the Company and which contain minimum volume throughput commitments from PBF Holding. If, in any calendar quarter, PBF Holding fails to meet its minimum volume commitments under these agreements, it will be required to pay a shortfall payment equal to the shortfall volume multiplied by the fee per barrel. These agreements with PBFX include:
	Delaware City Rail Terminaling Services Agreement
	PBF Holding entered into a rail terminaling services agreement with PBFX to obtain terminaling services at the DCR Rail Terminal (the “DCR Terminaling Agreement”). Under the DCR Terminaling Agreement, PBF Holding is obligated to throughput aggregate volumes of crude oil of at least 85,000 bpd for each quarter (calculated on a quarterly average basis). PBF Holding also pays PBFX for providing related ancillary services at the terminal that are specified in the agreement. For the three months ended March 31, 2015, PBF Holding paid PBFX $15,545 for fees related to the DCR Terminaling Agreement.
	Toledo Truck Unloading & Terminaling Agreement
	PBF Holding entered into a truck unloading and terminaling services agreement with PBFX to obtain terminaling services at the Toledo Truck Terminal (as amended the “Toledo Terminaling Agreement”). Under the Toledo Terminaling Agreement, PBF Holding was obligated to throughput aggregate volumes of crude oil of at least 5,500 bpd (calculated on a quarterly average basis). PBF Holding also pays PBFX for providing related ancillary services at the terminal which are specified in the Toledo Terminaling Agreement. For the three months ended March 31, 2015, PBF Holding paid PBFX $578 for fees related to the Toledo Terminaling Agreement.
	Delaware City West Ladder Rack Terminaling Services Agreement
	PBF Holding entered into a rail terminaling services agreement with PBFX (the “West Ladder Rack Terminaling Agreement”). Under the West Ladder Rack Terminaling Agreement, PBF Holding is obligated to throughput aggregate volumes of crude oil of at least 40,000 bpd in any contract quarter. PBF Holding also pays PBFX for providing related ancillary services at the terminal which are specified in the West Ladder Rack Terminaling Agreement. For the three months ended March 31, 2015, PBF Holding paid PBFX $7,920 fees related to the West Ladder Rack Terminaling Agreement.
	Toledo Tank Farm Storage and Terminaling Services Agreement
	PBF Holding entered into a storage and terminaling services agreement with PBFX (the “Toledo Tank Farm Storage and Terminaling Agreement”). Under the Toledo Tank Farm Storage and Terminaling Agreement, PBFX will provide PBF Holding with storage and throughput services in return for storage and throughput fees. The storage services require PBFX to accept, redeliver and store all products tendered by PBF Holding in the tanks and load products at the storage facility on behalf of PBF Holding up to the effective operating capacity of each tank, the loading capacity of the propane rack and the overall capacity of the Toledo Storage Facility. PBF Holding will pay a fee per barrel of shell capacity dedicated to PBF Holding under the Toledo Tank Farm Storage and Terminaling Agreement. The minimum throughput commitment for the propane storage and loading facility will be 4,400 barrels per day (“bpd”). For the three months ended March 31, 2015, PBF Holding paid PBFX $6,522 related to the Toledo Tank Farm Storage and Terminaling Agreement.
	Second Amended and Restated Omnibus Agreement
	PBF Holding entered into an omnibus agreement (as amended from time to time the "Omnibus Agreement") with PBFX, PBF GP, and PBF LLC for the provision of executive management services and support for accounting and finance, legal, human resources, information technology, environmental, health and safety, and other administrative functions. Pursuant to the Omnibus Agreement, the annual administrative fee of $2,700 per year was reduced to $2,225 per year effective as of January 1, 2015. For the three months ended March 31, 2015, PBF Holding received from PBFX $1,181 for fees related to the Omnibus Agreement.
	Second Amended and Restated Operation and Management Services and Secondment Agreement
	PBF Holding and certain of its subsidiaries entered into an operation and management services and secondment agreement (as amended from time to time the “Services Agreement”) with PBFX, pursuant to which PBF Holding and its subsidiaries will provide PBFX with the personnel necessary for PBFX to perform its obligations under its commercial agreements. PBFX will reimburse PBF Holding for the use of such employees and the provision of certain infrastructure-related services to the extent applicable to its operations. For the three months ended March 31, 2015, PBF Holding received from PBFX $1,100 for fees related to the Services Agreement.

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, 2 more states 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 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 (the Company's indirect parent) 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 or the Company. 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.

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
	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
		As of December 31, 2014
		Fair Value Hierarchy								Total Gross Fair Value		Effect of Counter-party Netting		Total
		Level 1			Level 2			Level 3
	Assets:
	Money market funds	$	5,575		$	—		$	—	$	5,575	N/A		$	5,575
	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 obligation	—			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.
	•	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
	Rail Facility (b)	37,920			37,920			37,270		37,270
	Catalyst leases (c)	34,521			34,521			36,559		36,559
		741,233			760,729			742,349		749,409
	Less - Current maturities	—			—			—		—
	Long-term debt	$	741,233		$	760,729		$	742,349	$	749,409
	(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 (49,339,000 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
	December 31, 2014:
	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	)
	December 31, 2014:
	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.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS
	Distributions
	On April 30, 2015, PBF Energy, PBF Holding's indirect parent, declared a dividend of $0.30 per share on its outstanding Class A common stock. The dividend is payable on May 27, 2015 to PBF Energy Class A common stockholders of record at the close of business on May 11, 2015. PBF Holding intends, if necessary, to make a distribution of $27,349 to PBF LLC, which in turn will make pro-rata distributions to its members, including PBF Energy. PBF Energy will then use this distribution to fund the dividend payments to the shareholders of PBF Energy.
	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.
	PBFX Drop-Down Transaction
	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. PBF Holding intends to distribute all of the equity interests in the Delaware City Products Pipeline and Truck Rack to PBF LLC immediately prior to the consummation of the pending acquisition by PBFX. 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, including PBF Holding, containing minimum volume throughput commitments.

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	3 Months Ended
	Mar. 31, 2015
Condensed Financial Information of Subsidiary Disclosure [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	PBF Services Company, Delaware City Refining, Delaware Pipeline Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC, Toledo Refining Company LLC and PBF Investments LLC are 100% owned subsidiaries of PBF Holding and serve as guarantors of the obligations under the Senior Secured Notes. These guarantees are full and unconditional and joint and several. For purposes of the following footnote, PBF Holding is referred to as “Issuer.” The indenture dated February 9, 2012, among PBF Holding, PBF Finance, the guarantors party thereto and Wilmington Trust, National Association, governs subsidiaries designated as “Guarantor Subsidiaries.” PBF Rail Logistics Company LLC, PBF Transportation Company LLC and PBF Energy Limited are consolidated subsidiaries of the Company that are not guarantors of the Senior Secured Notes.
	The Senior Secured Notes were co-issued by PBF Finance. For purposes of the following footnote, PBF Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations.
	The following supplemental combining and condensed consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s Investment in its subsidiaries and the Guarantor Subsidiaries’ Investment in its subsidiaries are accounted for under the equity method of accounting.
	. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		31-Mar-15
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	300,737		$	—		$	27,252		$	(1,153	)	$	326,836
	Accounts receivable	415,415			11,585			14,185			—			441,185
	Accounts receivable - affiliate	632			2,290			—			—			2,922
	Inventories	522,688			421,921			184,598			—			1,129,207
	Prepaid expense and other current assets	34,248			3,994			—			—			38,242
	Due from related parties	17,427,231			19,391,771			2,124,464			(38,943,466		)	—
	Total current assets	18,700,951			19,831,561			2,350,499			(38,944,619		)	1,938,392
	Property, plant and equipment, net	64,900			1,680,683			55,250			—			1,800,833
	Investment in subsidiaries	2,241,553			—			—			(2,241,553		)	—
	Deferred charges and other assets, net	33,133			293,052			2,363			—			328,548
	Total assets	$	21,040,537		$	21,805,296		$	2,408,112		$	(41,186,172	)	$	4,067,773
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	239,240		$	71,312		$	3,589		$	(1,153	)	$	312,988
	Accounts payable - affiliate	13,920			30			—			—			13,950
	Accrued expenses	319,168			525,841			153,814			—			998,823
	Current portion of long-term debt	—			—			—			—			—
	Deferred revenue	6,086			—			—			—			6,086
	Due to related parties	17,850,076			19,008,184			2,085,206			(38,943,466		)	—
	Total current liabilities	18,428,490			19,605,367			2,242,609			(38,944,619		)	1,331,847
	Delaware Economic Development Authority loan	—			8,000			—			—			8,000
	Long-term debt	668,792			34,520			37,921			—			741,233
	Intercompany notes payable	153,023			—			—			—			153,023
	Other long-term liabilities	23,975			43,438			—			—			67,413
	Total liabilities	19,274,280			19,691,325			2,280,530			(38,944,619		)	2,301,516
	Commitments and contingencies
	Equity:
	Member's equity	1,144,114			749,293			34,346			(783,639		)	1,144,114
	Retained earnings (accumulated deficit)	648,548			1,373,066			93,236			(1,466,302		)	648,548
	Accumulated other comprehensive (loss) income	(26,405		)	(8,388		)	—			8,388			(26,405		)
	Total equity	1,766,257			2,113,971			127,582			(2,241,553		)	1,766,257
	Total liabilities and equity	$	21,040,537		$	21,805,296		$	2,408,112		$	(41,186,172	)	$	4,067,773
	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		31-Dec-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	185,381		$	704		$	34,334		$	(2,016	)	$	218,403
	Accounts receivable	518,498			26,238			6,533			—			551,269
	Accounts receivable - affiliate	529			2,694			—			—			3,223
	Inventories	510,947			435,924			155,390			—			1,102,261
	Prepaid expense and other current assets	26,964			5,193			—			—			32,157
	Due from related parties	16,189,384			18,805,509			1,607,878			(36,602,771		)	—
	Total current assets	17,431,703			19,276,262			1,804,135			(36,604,787		)	1,907,313
	Property, plant and equipment, net	68,218			1,683,294			54,548			—			1,806,060
	Investment in subsidiaries	2,569,636			—			—			(2,569,636		)	—
	Deferred charges and other assets, net	34,840			293,098			2,579			—			330,517
	Total assets	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)	$	4,043,890
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	235,791		$	92,984		$	8,423		$	(2,016	)	$	335,182
Accounts Payable - affiliate	11,600			30			—			—			11,630
Accrued expenses	487,783			450,856			191,331			—			1,129,970
Current portion of long-term debt	—			—			—			—			—
Deferred revenue	1,227			—			—			—			1,227
Due to related parties	16,924,490			18,151,095			1,527,186			(36,602,771		)	—
Total current liabilities	17,660,891			18,694,965			1,726,940			(36,604,787		)	1,478,009
Delaware Economic Development Authority loan	—			8,000			—			—			8,000
Long-term debt	668,520			36,559			37,270			—			742,349
Intercompany notes payable	122,264			—			—			—			122,264
Other long-term liabilities	22,206			40,546			—			—			62,752
Total liabilities	18,473,881			18,780,070			1,764,210			(36,604,787		)	2,413,374
Commitments and contingencies
Equity:
Member's equity	1,144,100			749,278			44,346			(793,624		)	1,144,100
Retained earnings	513,292			1,731,694			52,706			(1,784,400		)	513,292
Accumulated other comprehensive (loss) income	(26,876		)	(8,388		)	—			8,388			(26,876		)
Total equity	1,630,516			2,472,584			97,052			(2,569,636		)	1,630,516
Total liabilities and equity	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)	$	4,043,890
13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
(UNAUDITED)
	Three Months Ended March 31, 2015
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	135,256		$	(358,666	)	$	40,528		$	318,138		$	135,256
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	4,823			42,789			670			—			48,282
Stock-based compensation	—			2,025			—			—			2,025
Change in fair value of catalyst lease obligations	—			(2,039		)	—			—			(2,039		)
Non-cash change in inventory repurchase obligations	—			66,509			—			—			66,509
Non-cash lower of cost or market inventory adjustment	(99,732		)	78,524			—			—			(21,208		)
Pension and other post retirement benefit costs	2,079			4,369			—			—			6,448
(Gain) loss on disposition of property, plant and equipment	(182		)	—			(177		)	—			(359		)
Equity in earnings of subsidiaries	318,138			—			—			(318,138		)	—
Changes in current assets and current liabilities:
Accounts receivable	103,083			14,653			(7,652		)	—			110,084
Amounts due to/from related parties	(273,044		)	271,231			4,434			—			2,621
Inventories	87,991			(59,790		)	(29,208		)	—			(1,007		)
Prepaid expenses and other current assets	(7,284		)	1,199			—			—			(6,085		)
Accounts payable	3,449			(21,672		)	(4,834		)	863			(22,194		)
Accrued expenses	(179,401		)	19,491			(37,517		)	—			(197,427		)
Deferred revenue	4,859			—			—			—			4,859
Other assets and liabilities	320			(2,601		)	2			—			(2,279		)
Net cash provided by (used in) operating activities	100,355			56,022			(33,754		)	863			123,486
Cash flows from investing activities:
Expenditures for property, plant and equipment	(67,355		)	(33,392		)	—			—			(100,747		)
Expenditures for deferred turnaround costs	—			(18,376		)	—			—			(18,376		)
Expenditures for other assets	—			(4,958		)	—			—			(4,958		)
Investment in subsidiaries	10,000			—			—			(10,000		)	—
Proceeds from sale of assets	41,597			—			36,021			—			77,618
Net cash provided by (used in) investing activities	(15,758		)	(56,726		)	36,021			(10,000		)	(46,463		)
Cash flows from financing activities:
Proceeds from members' capital contributions	—			—			(10,000		)	10,000			—
Distribution to members	—			—			—			—			—
Proceeds from intercompany notes payable	30,000			—			—			—			30,000
Proceeds from Rail Facility revolver borrowings	—			—			23,425			—			23,425
Repayments of revolver borrowings	—			—			—			—			—
Repayments of Rail Facility revolver borrowing	—			—			(22,774		)	—			(22,774		)
Deferred financing costs and other	759			—			—			—			759
Net cash provided by (used in) financing activities	30,759			—			(9,349		)	10,000			31,410
Net increase (decrease) in cash and cash equivalents	115,356			(704		)	(7,082		)	863			108,433
Cash and equivalents, beginning of period	185,381			704			34,334			(2,016		)	218,403
Cash and equivalents, end of period	$	300,737		$	—		$	27,252		$	(1,153	)	$	326,836
13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
(UNAUDITED)
	Three Months Ended March 31, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	232,750		$	(304,829	)	$	—		$	304,829		$	232,750
Adjustments to reconcile net income to net
cash from operating activities:
Depreciation and amortization	5,115			29,733			—			—			34,848
Stock-based compensation	—			1,420			—			—			1,420
Change in fair value of catalyst lease obligations	—			2,001			—			—			2,001
Non-cash change in inventory repurchase obligations	—			(17,463		)	—			—			(17,463		)
Pension and other post retirement benefit costs	1,291			3,514			—			—			4,805
Gain on disposition of property, plant and equipment	(186		)	—			—			—			(186		)
Equity in earnings of subsidiaries	304,829			—			—			(304,829		)	—
Changes in current assets and current liabilities:
Accounts receivable	67,045			(39		)	—			—			67,006
Amounts due to/from related parties	(355,645		)	355,645			—			—			—
Inventories	(135,330		)	35,356			—			—			(99,974		)
Prepaid expenses and other current assets	14,137			1,581			—			—			15,718
Accounts payable	(134,695		)	(20,779		)	—			—			(155,474		)
Accrued expenses	174,049			5,932			—			—			179,981
Deferred revenue	(1,393		)	—			—			—			(1,393		)
Other assets and liabilities	(982		)	(2,685		)	—			—			(3,667		)
Net cash provided (used in) by operating activities	170,985			89,387			—			—			260,372
Cash flows from investing activities:
Expenditures for property, plant and equipment	(4,595		)	(55,532		)	—			—			(60,127		)
Expenditures for refinery turnarounds costs	—			(23,128		)	—			—			(23,128		)
Expenditures for other assets	—			(7,157		)	—			—			(7,157		)
Proceeds from sale of assets	37,759			—			—			—			37,759
Net cash provided by (used in) investing activities	33,164			(85,817		)	—			—			(52,653		)
Cash flows from financing activities:
Distributions to members	(29,661		)	—			—			—			(29,661		)
Proceeds from revolver borrowings	265,000			—			—			—			265,000
Repayments of revolver borrowings	(280,000		)	—			—			—			(280,000		)
Deferred financing costs and other	179			(3,072		)	—			—			(2,893		)
Net cash used in financing activities	(44,482		)	(3,072		)	—			—			(47,554		)
Net (decrease) increase in cash and cash equivalents	159,667			498			—			—			160,165
Cash and equivalents, beginning of period	76,179			791			—			—			76,970
Cash and equivalents, end of period	$	235,846		$	1,289		$	—		$	—		$	237,135

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements	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.

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		)
		$	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	28,377		30,128
	Linefill	10,230		10,230
	Restricted cash	1,521		1,521
	Intangible assets, net	289		357
	Other	6,068		5,972
		$	328,548	$	330,517

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		55,993
	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		22,946
	Other	24,224		30,048
		$	998,823	$	1,129,970

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
	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
		As of December 31, 2014
		Fair Value Hierarchy								Total Gross Fair Value		Effect of Counter-party Netting		Total
		Level 1			Level 2			Level 3
	Assets:
	Money market funds	$	5,575		$	—		$	—	$	5,575	N/A		$	5,575
	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 obligation	—			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
	Rail Facility (b)	37,920			37,920			37,270		37,270
	Catalyst leases (c)	34,521			34,521			36,559		36,559
		741,233			760,729			742,349		749,409
	Less - Current maturities	—			—			—		—
	Long-term debt	$	741,233		$	760,729		$	742,349	$	749,409
	(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_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
	December 31, 2014:
	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	)
	December 31, 2014:
	Commodity contracts	Accounts receivable	$	31,155
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended 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	)

CONDENSED_CONSOLIDATING_FINANC1

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	3 Months Ended
	Mar. 31, 2015
Condensed Financial Information of Subsidiary Disclosure [Abstract]
Condensed Consolidating Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		31-Mar-15
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	300,737		$	—		$	27,252		$	(1,153	)	$	326,836
	Accounts receivable	415,415			11,585			14,185			—			441,185
	Accounts receivable - affiliate	632			2,290			—			—			2,922
	Inventories	522,688			421,921			184,598			—			1,129,207
	Prepaid expense and other current assets	34,248			3,994			—			—			38,242
	Due from related parties	17,427,231			19,391,771			2,124,464			(38,943,466		)	—
	Total current assets	18,700,951			19,831,561			2,350,499			(38,944,619		)	1,938,392
	Property, plant and equipment, net	64,900			1,680,683			55,250			—			1,800,833
	Investment in subsidiaries	2,241,553			—			—			(2,241,553		)	—
	Deferred charges and other assets, net	33,133			293,052			2,363			—			328,548
	Total assets	$	21,040,537		$	21,805,296		$	2,408,112		$	(41,186,172	)	$	4,067,773
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	239,240		$	71,312		$	3,589		$	(1,153	)	$	312,988
	Accounts payable - affiliate	13,920			30			—			—			13,950
	Accrued expenses	319,168			525,841			153,814			—			998,823
	Current portion of long-term debt	—			—			—			—			—
	Deferred revenue	6,086			—			—			—			6,086
	Due to related parties	17,850,076			19,008,184			2,085,206			(38,943,466		)	—
	Total current liabilities	18,428,490			19,605,367			2,242,609			(38,944,619		)	1,331,847
	Delaware Economic Development Authority loan	—			8,000			—			—			8,000
	Long-term debt	668,792			34,520			37,921			—			741,233
	Intercompany notes payable	153,023			—			—			—			153,023
	Other long-term liabilities	23,975			43,438			—			—			67,413
	Total liabilities	19,274,280			19,691,325			2,280,530			(38,944,619		)	2,301,516
	Commitments and contingencies
	Equity:
	Member's equity	1,144,114			749,293			34,346			(783,639		)	1,144,114
	Retained earnings (accumulated deficit)	648,548			1,373,066			93,236			(1,466,302		)	648,548
	Accumulated other comprehensive (loss) income	(26,405		)	(8,388		)	—			8,388			(26,405		)
	Total equity	1,766,257			2,113,971			127,582			(2,241,553		)	1,766,257
	Total liabilities and equity	$	21,040,537		$	21,805,296		$	2,408,112		$	(41,186,172	)	$	4,067,773
	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		31-Dec-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	185,381		$	704		$	34,334		$	(2,016	)	$	218,403
	Accounts receivable	518,498			26,238			6,533			—			551,269
	Accounts receivable - affiliate	529			2,694			—			—			3,223
	Inventories	510,947			435,924			155,390			—			1,102,261
	Prepaid expense and other current assets	26,964			5,193			—			—			32,157
	Due from related parties	16,189,384			18,805,509			1,607,878			(36,602,771		)	—
	Total current assets	17,431,703			19,276,262			1,804,135			(36,604,787		)	1,907,313
	Property, plant and equipment, net	68,218			1,683,294			54,548			—			1,806,060
	Investment in subsidiaries	2,569,636			—			—			(2,569,636		)	—
	Deferred charges and other assets, net	34,840			293,098			2,579			—			330,517
	Total assets	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)	$	4,043,890
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	235,791		$	92,984		$	8,423		$	(2,016	)	$	335,182
	Accounts Payable - affiliate	11,600			30			—			—			11,630
	Accrued expenses	487,783			450,856			191,331			—			1,129,970
	Current portion of long-term debt	—			—			—			—			—
	Deferred revenue	1,227			—			—			—			1,227
	Due to related parties	16,924,490			18,151,095			1,527,186			(36,602,771		)	—
Total current liabilities	17,660,891			18,694,965			1,726,940			(36,604,787		)	1,478,009
Delaware Economic Development Authority loan	—			8,000			—			—			8,000
Long-term debt	668,520			36,559			37,270			—			742,349
Intercompany notes payable	122,264			—			—			—			122,264
Other long-term liabilities	22,206			40,546			—			—			62,752
Total liabilities	18,473,881			18,780,070			1,764,210			(36,604,787		)	2,413,374
Commitments and contingencies
Equity:
Member's equity	1,144,100			749,278			44,346			(793,624		)	1,144,100
Retained earnings	513,292			1,731,694			52,706			(1,784,400		)	513,292
Accumulated other comprehensive (loss) income	(26,876		)	(8,388		)	—			8,388			(26,876		)
Total equity	1,630,516			2,472,584			97,052			(2,569,636		)	1,630,516
Total liabilities and equity	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)	$	4,043,890
Condensed Consolidating Statement of Cash Flow	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
	(UNAUDITED)
		Three Months Ended March 31, 2015
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Cash flows from operating activities:
	Net income (loss)	$	135,256		$	(358,666	)	$	40,528		$	318,138		$	135,256
	Adjustments to reconcile net income to net
	cash provided by operating activities:
	Depreciation and amortization	4,823			42,789			670			—			48,282
	Stock-based compensation	—			2,025			—			—			2,025
	Change in fair value of catalyst lease obligations	—			(2,039		)	—			—			(2,039		)
	Non-cash change in inventory repurchase obligations	—			66,509			—			—			66,509
	Non-cash lower of cost or market inventory adjustment	(99,732		)	78,524			—			—			(21,208		)
	Pension and other post retirement benefit costs	2,079			4,369			—			—			6,448
	(Gain) loss on disposition of property, plant and equipment	(182		)	—			(177		)	—			(359		)
	Equity in earnings of subsidiaries	318,138			—			—			(318,138		)	—
	Changes in current assets and current liabilities:
	Accounts receivable	103,083			14,653			(7,652		)	—			110,084
	Amounts due to/from related parties	(273,044		)	271,231			4,434			—			2,621
	Inventories	87,991			(59,790		)	(29,208		)	—			(1,007		)
	Prepaid expenses and other current assets	(7,284		)	1,199			—			—			(6,085		)
	Accounts payable	3,449			(21,672		)	(4,834		)	863			(22,194		)
	Accrued expenses	(179,401		)	19,491			(37,517		)	—			(197,427		)
	Deferred revenue	4,859			—			—			—			4,859
	Other assets and liabilities	320			(2,601		)	2			—			(2,279		)
	Net cash provided by (used in) operating activities	100,355			56,022			(33,754		)	863			123,486
	Cash flows from investing activities:
	Expenditures for property, plant and equipment	(67,355		)	(33,392		)	—			—			(100,747		)
	Expenditures for deferred turnaround costs	—			(18,376		)	—			—			(18,376		)
	Expenditures for other assets	—			(4,958		)	—			—			(4,958		)
	Investment in subsidiaries	10,000			—			—			(10,000		)	—
	Proceeds from sale of assets	41,597			—			36,021			—			77,618
	Net cash provided by (used in) investing activities	(15,758		)	(56,726		)	36,021			(10,000		)	(46,463		)
	Cash flows from financing activities:
	Proceeds from members' capital contributions	—			—			(10,000		)	10,000			—
	Distribution to members	—			—			—			—			—
	Proceeds from intercompany notes payable	30,000			—			—			—			30,000
	Proceeds from Rail Facility revolver borrowings	—			—			23,425			—			23,425
	Repayments of revolver borrowings	—			—			—			—			—
	Repayments of Rail Facility revolver borrowing	—			—			(22,774		)	—			(22,774		)
	Deferred financing costs and other	759			—			—			—			759
	Net cash provided by (used in) financing activities	30,759			—			(9,349		)	10,000			31,410
	Net increase (decrease) in cash and cash equivalents	115,356			(704		)	(7,082		)	863			108,433
	Cash and equivalents, beginning of period	185,381			704			34,334			(2,016		)	218,403
	Cash and equivalents, end of period	$	300,737		$	—		$	27,252		$	(1,153	)	$	326,836
	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
	(UNAUDITED)
		Three Months Ended March 31, 2014
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Cash flows from operating activities:
	Net income (loss)	$	232,750		$	(304,829	)	$	—		$	304,829		$	232,750
	Adjustments to reconcile net income to net
	cash from operating activities:
	Depreciation and amortization	5,115			29,733			—			—			34,848
	Stock-based compensation	—			1,420			—			—			1,420
	Change in fair value of catalyst lease obligations	—			2,001			—			—			2,001
	Non-cash change in inventory repurchase obligations	—			(17,463		)	—			—			(17,463		)
	Pension and other post retirement benefit costs	1,291			3,514			—			—			4,805
	Gain on disposition of property, plant and equipment	(186		)	—			—			—			(186		)
	Equity in earnings of subsidiaries	304,829			—			—			(304,829		)	—
	Changes in current assets and current liabilities:
	Accounts receivable	67,045			(39		)	—			—			67,006
	Amounts due to/from related parties	(355,645		)	355,645			—			—			—
Inventories	(135,330		)	35,356			—			—			(99,974		)
Prepaid expenses and other current assets	14,137			1,581			—			—			15,718
Accounts payable	(134,695		)	(20,779		)	—			—			(155,474		)
Accrued expenses	174,049			5,932			—			—			179,981
Deferred revenue	(1,393		)	—			—			—			(1,393		)
Other assets and liabilities	(982		)	(2,685		)	—			—			(3,667		)
Net cash provided (used in) by operating activities	170,985			89,387			—			—			260,372
Cash flows from investing activities:
Expenditures for property, plant and equipment	(4,595		)	(55,532		)	—			—			(60,127		)
Expenditures for refinery turnarounds costs	—			(23,128		)	—			—			(23,128		)
Expenditures for other assets	—			(7,157		)	—			—			(7,157		)
Proceeds from sale of assets	37,759			—			—			—			37,759
Net cash provided by (used in) investing activities	33,164			(85,817		)	—			—			(52,653		)
Cash flows from financing activities:
Distributions to members	(29,661		)	—			—			—			(29,661		)
Proceeds from revolver borrowings	265,000			—			—			—			265,000
Repayments of revolver borrowings	(280,000		)	—			—			—			(280,000		)
Deferred financing costs and other	179			(3,072		)	—			—			(2,893		)
Net cash used in financing activities	(44,482		)	(3,072		)	—			—			(47,554		)
Net (decrease) increase in cash and cash equivalents	159,667			498			—			—			160,165
Cash and equivalents, beginning of period	76,179			791			—			—			76,970
Cash and equivalents, end of period	$	235,846		$	1,289		$	—		$	—		$	237,135

DESCRIPTION_OF_THE_BUSINESS_AN2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	0 Months Ended
	14-May-14	Mar. 31, 2015	Dec. 31, 2014
Common Units [Member] | IPO [Member]
Description of Business [Line Items]
Shares issued	15,812,500
PBF Energy [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Percentage of ownership in PBF LLC		94.30%	89.90%

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
Operating income (loss)	154,289	260,207
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]
Operating income (loss)	$21,208

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	28,377	30,128
Linefill	10,230	10,230
Restricted cash	1,521	1,521
Intangible assets, net	289	357
Other	6,068	5,972
Deferred charges and other assets	$328,548	$330,517

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	55,993
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	22,946
Other	24,224	30,048
Accrued expenses	$998,823	$1,129,970

INTERCOMPANY_NOTE_PAYABLE_Deta

INTERCOMPANY NOTE PAYABLE (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Intercompany notes payable	153,023	$122,264
Notes Payable, Other Payables [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	2.50%
Debt instrument, term	5 years

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (PBF Logistics LP [Member], USD $)	3 Months Ended	12 Months Ended	0 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Oct. 01, 2014	14-May-14
Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, annual fee	$2,225,000	$2,700,000
Cost of Sales [Member] | DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	15,545,000
Cost of Sales [Member] | Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	578,000
Cost of Sales [Member] | West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	7,920,000
Cost of Sales [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	6,522,000
General and Administrative Expense [Member] | Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	1,181,000
Operating Expense [Member] | Services Agreement [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction	$1,100,000
Delaware City West Heavy Crude Unloading Rack [Member] | West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Terminaling Services Fee, Fee For Volume Above Minimum			1.5
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			40,000
Oil And Gas Plant, Terminaling Services Fee, Base Commitment			2.2
Toledo Storage Facility [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Storage Services Fee			0.5
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			4,400
Oil And Gas Plant, Terminaling Services Fee, Base Commitment			2.52
Services Agreement [Member] | Delaware City Rail Unloading Terminal [Member] | DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Terminaling Services Fee, Fee For Volume Above Minimum				0.5
Oil And Gas Plant, Terminaling Services Fee, Base Commitment				2
Services Agreement [Member] | Toledo Truck Unloading Terminal [Member] | Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity				5,500
Oil And Gas Plant, Terminaling Services Fee, Base Commitment				1
Agreement Period Two [Member] | Services Agreement [Member] | Delaware City Rail Unloading Terminal [Member] | DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity				85,000

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2010	Dec. 31, 2014
		ppm
Loss Contingencies [Line Items]
Percent of tax benefit received from increases in tax basis paid to stockholders	85.00%
PBF Energy [Member] | Class A Common Stock [Member]
Loss Contingencies [Line Items]
Percentage of ownership in PBF LLC	94.30%		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)	10
Public Utilities, Description of Specific Regulatory Liabilities	80
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]
Maximum pre-disposal environmental obligations of Valero	75,000,000
Term of insurance policies	10 years
Environmental Issue [Member] | New York [Member]
Loss Contingencies [Line Items]
Maximum amount of sulfur allowed in heating oil (in ppm)		15

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 actuarial 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 actuarial 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]
Defined Benefit Plan, Fair Value of Plan Assets	$5,589	$5,494
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,589	5,494
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0	0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of 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, Fair Value, Amount Not Offset Against Collateral	315,384	397,676
Derivative, Collateral, Right to Reclaim Cash	-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, Fair Value, Amount Not Offset Against Collateral	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, Fair Value, Amount Not Offset Against Collateral	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, Fair Value, Amount Not Offset Against Collateral	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 Asset, Fair Value, Amount Not Offset Against Collateral	1,430	4,251
Derivative assets, Effect of Counter-party Netting	0	0
Derivative assets, Net Carrying Value on Balance Sheet	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 Asset, Fair Value, Amount Not Offset Against Collateral	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 Asset, Fair Value, Amount Not Offset Against Collateral	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 Asset, Fair Value, Amount Not Offset Against Collateral	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 Asset, Fair Value, Amount Not Offset Against Collateral	310,000	428,831
Derivative assets, Effect of Counter-party Netting	-295,995	-397,676
Derivative assets, Net Carrying Value on Balance Sheet	14,005	31,155
Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	216,312
Derivative assets, Net Carrying Value on Balance Sheet		415,023
Commodity contract [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	84,010
Derivative assets, Net Carrying Value on Balance Sheet		12,093
Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	9,678
Derivative assets, Net Carrying Value on Balance Sheet		1,715
Derivatives included with intermediation agreement obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	31,148	94,834
Derivative assets, Effect of Counter-party Netting	0	0
Derivative assets, Net Carrying Value on Balance Sheet	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 Asset, Fair Value, Amount Not Offset Against Collateral	0
Derivative assets, Net Carrying Value on Balance Sheet		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 Asset, Fair Value, Amount Not Offset Against Collateral	31,148
Derivative assets, Net Carrying Value on Balance Sheet		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 Asset, Fair Value, Amount Not Offset Against Collateral	0
Derivative assets, Net Carrying Value on Balance Sheet		$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	$741,233	$742,349
Long-term debt, Fair value	760,729	749,409
Current portion of long-term debt	0	0
Long-Term Debt And Capital Lease Obligations, Current, Fair Value Disclosure	0	0
Long-term debt	741,233	742,349
Long-term debt, excluding current maturities, Fair value	760,729	749,409
Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	668,792	668,520
Long-term debt, Fair value	688,288	675,580
Rail Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	37,920	37,270
Lines of Credit, Fair Value Disclosure	37,920	37,270
Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, Carrying value	34,521	36,559
Long-term debt, Fair value	$34,521	$36,559

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
			bbl
Derivative [Line Items]
Loss on fair value hedge ineffectiveness	$0	$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			662,579
Crude Oil and Feedstock Inventory [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	863,872
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		49,339,000
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) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Fair Value Hedge Ineffectiveness, Net	$0	$0
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Cost of Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	-2,821	2,651
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Cost of Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	-63,686	14,812
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	2,821	-2,651
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	63,686	-14,812
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of Sales [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	($41,128)	$72,397

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	Dec. 31, 2014	6-May-15
Subsequent Event [Line Items]
Proceeds from sale of assets	$77,618,000	$37,759,000
Subsequent Event [Member] | PBF Energy [Member] | Class A Common Stock [Member]
Subsequent Event [Line Items]
Dividends declared per share			$0.30
Stockholders' Equity, Capital Distributions			27,349,000
Rail Facility [Member] | PBF Rail Logistics Company LLC [Member] | Line of Credit [Member]
Subsequent Event [Line Items]
Maximum Borrowing Capacity	150,000,000				250,000,000
Delaware City Products Pipeline [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
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] | Delaware City West Heavy Crude Unloading Rack [Member] | Subsequent Event [Member] | PBF Logistics LP [Member]
Subsequent Event [Line Items]
Entities Under Common Control, Assets Received, Value				143,000,000
Partnership [Member] | Delaware City West Heavy Crude Unloading Rack [Member] | Subsequent Event [Member] | PBF Logistics LP [Member] | Common Units [Member]
Subsequent Event [Line Items]
Proceeds from sale of assets				112,500,000
Shares issued						$30,500,000

CONDENSED_CONSOLIDATING_FINANC2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Revenues	$2,995,136	$4,746,443
Cost of sales, excluding depreciation	2,529,040	4,147,684
Net income	135,256	232,750
Equity in earnings of subsidiaries	0	0
Accounts receivable	-441,185		-551,269
Accounts payable	-312,988		-335,182
PBF Services Company [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Delaware City Refining Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Delaware Pipeline Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
PBF Power Marketing LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Paulsboro Refining Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Paulsboro Natural Gas Pipeline Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Toledo Refining Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Investments LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Guarantors Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	260,833	379,411
Cost of sales, excluding depreciation	338,657	378,963
Net income	-358,666	-304,829
Equity in earnings of subsidiaries	0	0
Accounts receivable	-11,585		-26,238
Accounts payable	-71,312		-92,984
Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	2,992,157	4,745,995
Cost of sales, excluding depreciation	2,490,763	4,147,684
Net income	135,256	232,750
Equity in earnings of subsidiaries	-318,138	-304,829
Accounts receivable	-415,415		-518,498
Accounts payable	($239,240)		($235,791)

CONDENSED_CONSOLIDATING_FINANC3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$326,836	$218,403	$237,135	$76,970
Accounts receivable	441,185	551,269
Accounts receivable - affiliate	2,922	3,223
Inventories	1,129,207	1,102,261
Prepaid expense and other current assets	38,242	32,157
Due from related party	0	0
Total current assets	1,938,392	1,907,313
Property, plant and equipment, net	1,800,833	1,806,060
Investment in subsidiaries	0	0
Deferred charges and other assets, net	328,548	330,517
Total assets	4,067,773	4,043,890
Current liabilities:
Accounts payable	312,988	335,182
Accounts payable - affiliate	13,950	11,630
Accrued expenses	998,823	1,129,970
Current portion of long-term debt	0	0
Deferred revenue	6,086	1,227
Due to related parties	0	0
Total current liabilities	1,331,847	1,478,009
Delaware Economic Development Authority loan	8,000	8,000
Long-term debt	741,233	742,349
Intercompany notes payable	153,023	122,264
Other long-term liabilities	67,413	62,752
Total liabilities	2,301,516	2,413,374
Commitments and contingencies
Equity:
Member's equity	1,144,114	1,144,100
Retained earnings (accumulated deficit)	648,548	513,292
Accumulated other comprehensive loss	-26,405	-26,876
Total equity	1,766,257	1,630,516
Total liabilities and equity	4,067,773	4,043,890
Issuer [Member]
Current assets:
Cash and cash equivalents	300,737	185,381	235,846	76,179
Accounts receivable	415,415	518,498
Accounts receivable - affiliate	632	529
Inventories	522,688	510,947
Prepaid expense and other current assets	34,248	26,964
Due from related party	17,427,231	16,189,384
Total current assets	18,700,951	17,431,703
Property, plant and equipment, net	64,900	68,218
Investment in subsidiaries	2,241,553	2,569,636
Deferred charges and other assets, net	33,133	34,840
Total assets	21,040,537	20,104,397
Current liabilities:
Accounts payable	239,240	235,791
Accounts payable - affiliate	13,920	11,600
Accrued expenses	319,168	487,783
Current portion of long-term debt	0	0
Deferred revenue	6,086	1,227
Due to related parties	17,850,076	16,924,490
Total current liabilities	18,428,490	17,660,891
Delaware Economic Development Authority loan	0	0
Long-term debt	668,792	668,520
Intercompany notes payable	153,023	122,264
Other long-term liabilities	23,975	22,206
Total liabilities	19,274,280	18,473,881
Commitments and contingencies
Equity:
Member's equity	1,144,114	1,144,100
Retained earnings (accumulated deficit)	648,548	513,292
Accumulated other comprehensive loss	-26,405	-26,876
Total equity	1,766,257	1,630,516
Total liabilities and equity	21,040,537	20,104,397
Guarantors Subsidiaries [Member]
Current assets:
Cash and cash equivalents	0	704	1,289	791
Accounts receivable	11,585	26,238
Accounts receivable - affiliate	2,290	2,694
Inventories	421,921	435,924
Prepaid expense and other current assets	3,994	5,193
Due from related party	19,391,771	18,805,509
Total current assets	19,831,561	19,276,262
Property, plant and equipment, net	1,680,683	1,683,294
Investment in subsidiaries	0	0
Deferred charges and other assets, net	293,052	293,098
Total assets	21,805,296	21,252,654
Current liabilities:
Accounts payable	71,312	92,984
Accounts payable - affiliate	30	30
Accrued expenses	525,841	450,856
Current portion of long-term debt	0	0
Deferred revenue	0	0
Due to related parties	19,008,184	18,151,095
Total current liabilities	19,605,367	18,694,965
Delaware Economic Development Authority loan	8,000	8,000
Long-term debt	34,520	36,559
Intercompany notes payable	0	0
Other long-term liabilities	43,438	40,546
Total liabilities	19,691,325	18,780,070
Commitments and contingencies
Equity:
Member's equity	749,293	749,278
Retained earnings (accumulated deficit)	1,373,066	1,731,694
Accumulated other comprehensive loss	-8,388	-8,388
Total equity	2,113,971	2,472,584
Total liabilities and equity	21,805,296	21,252,654
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	27,252	34,334	0	0
Accounts receivable	14,185	6,533
Accounts receivable - affiliate	0	0
Inventories	184,598	155,390
Prepaid expense and other current assets	0	0
Due from related party	2,124,464	1,607,878
Total current assets	2,350,499	1,804,135
Property, plant and equipment, net	55,250	54,548
Investment in subsidiaries	0	0
Deferred charges and other assets, net	2,363	2,579
Total assets	2,408,112	1,861,262
Current liabilities:
Accounts payable	3,589	8,423
Accounts payable - affiliate	0	0
Accrued expenses	153,814	191,331
Current portion of long-term debt	0	0
Deferred revenue	0	0
Due to related parties	2,085,206	1,527,186
Total current liabilities	2,242,609	1,726,940
Delaware Economic Development Authority loan	0	0
Long-term debt	37,921	37,270
Intercompany notes payable	0	0
Other long-term liabilities	0	0
Total liabilities	2,280,530	1,764,210
Commitments and contingencies
Equity:
Member's equity	34,346	44,346
Retained earnings (accumulated deficit)	93,236	52,706
Accumulated other comprehensive loss	0	0
Total equity	127,582	97,052
Total liabilities and equity	2,408,112	1,861,262
Combining and Consolidated Adjustments [Member]
Current assets:
Cash and cash equivalents	-1,153	-2,016	0	0
Accounts receivable	0	0
Accounts receivable - affiliate	0	0
Inventories	0	0
Prepaid expense and other current assets	0	0
Due from related party	-38,943,466	-36,602,771
Total current assets	-38,944,619	-36,604,787
Property, plant and equipment, net	0	0
Investment in subsidiaries	-2,241,553	-2,569,636
Deferred charges and other assets, net	0	0
Total assets	-41,186,172	-39,174,423
Current liabilities:
Accounts payable	-1,153	-2,016
Accounts payable - affiliate	0	0
Accrued expenses	0	0
Current portion of long-term debt	0	0
Deferred revenue	0	0
Due to related parties	-38,943,466	-36,602,771
Total current liabilities	-38,944,619	-36,604,787
Delaware Economic Development Authority loan	0	0
Long-term debt	0	0
Intercompany notes payable	0	0
Other long-term liabilities	0	0
Total liabilities	-38,944,619	-36,604,787
Commitments and contingencies
Equity:
Member's equity	-783,639	-793,624
Retained earnings (accumulated deficit)	-1,466,302	-1,784,400
Accumulated other comprehensive loss	8,388	8,388
Total equity	-2,241,553	-2,569,636
Total liabilities and equity	($41,186,172)	($39,174,423)

CONDENSED_CONSOLIDATING_FINANC4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Revenues	$2,995,136	$4,746,443
Costs and expenses:
Cost of sales, excluding depreciation	2,529,040	4,147,684
Operating expenses, excluding depreciation	233,377	268,899
General and administrative expenses	32,530	36,624
Gain on sale of asset	-359	-186
Depreciation and amortization expense	46,259	33,215
Total cost and expenses	2,840,847	4,486,236
Income from operations	154,289	260,207
Other income (expense)
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	2,039	-2,001
Interest expense, net	-21,072	-25,456
Net income	135,256	232,750
Comprehensive income	135,727	232,996
Combining and Consolidated Adjustments [Member]
Revenues	-756,457	-378,963
Costs and expenses:
Cost of sales, excluding depreciation	-756,457	-378,963
Operating expenses, excluding depreciation	0	0
General and administrative expenses	0	0
Gain on sale of asset	0	0
Depreciation and amortization expense	0	0
Total cost and expenses	-756,457	-378,963
Income from operations	0	0
Other income (expense)
Equity in earnings of subsidiaries	318,138	304,829
Change in fair value of catalyst leases	0	0
Interest expense, net	0	0
Net income	318,138	304,829
Comprehensive income	318,138	304,805
Guarantors Subsidiaries [Member]
Revenues	260,833	379,411
Costs and expenses:
Cost of sales, excluding depreciation	338,657	378,963
Operating expenses, excluding depreciation	232,905	268,760
General and administrative expenses	5,520	4,848
Gain on sale of asset	0	0
Depreciation and amortization expense	42,763	29,734
Total cost and expenses	619,845	682,305
Income from operations	-359,012	-302,894
Other income (expense)
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	2,039	-2,001
Interest expense, net	-1,693	66
Net income	-358,666	-304,829
Comprehensive income	-358,666	-304,805
Non-Guarantor Subsidiaries [Member]
Revenues	498,603	0
Costs and expenses:
Cost of sales, excluding depreciation	456,077	0
Operating expenses, excluding depreciation	-334	0
General and administrative expenses	1,327	0
Gain on sale of asset	-177	0
Depreciation and amortization expense	454	0
Total cost and expenses	457,347	0
Income from operations	41,256	0
Other income (expense)
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	0	0
Interest expense, net	-728	0
Net income	40,528	0
Comprehensive income	40,528	0
Issuer [Member]
Revenues	2,992,157	4,745,995
Costs and expenses:
Cost of sales, excluding depreciation	2,490,763	4,147,684
Operating expenses, excluding depreciation	806	139
General and administrative expenses	25,683	31,776
Gain on sale of asset	-182	-186
Depreciation and amortization expense	3,042	3,481
Total cost and expenses	2,520,112	4,182,894
Income from operations	472,045	563,101
Other income (expense)
Equity in earnings of subsidiaries	-318,138	-304,829
Change in fair value of catalyst leases	0	0
Interest expense, net	-18,651	-25,522
Net income	135,256	232,750
Comprehensive income	$135,727	$232,996

CONDENSED_CONSOLIDATING_FINANC5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$135,256,000	$232,750,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	48,282,000	34,848,000
Stock-based compensation	2,025,000	1,420,000
Change in fair value of catalyst lease obligations	-2,039,000	2,001,000
Non-cash change in inventory repurchase obligations	66,509,000	-17,463,000
Non-cash lower of cost or market inventory adjustment	-21,208,000
Gain on sale of assets	-359,000	-186,000
Pension and other post retirement benefit costs	6,448,000	4,805,000
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:
Accounts receivable	110,084,000	67,006,000
Inventories	-1,007,000	-99,974,000
Prepaid assets and other current assets	-6,085,000	15,718,000
Accounts payable	-22,194,000	-155,474,000
Accrued expenses	-197,427,000	179,981,000
Deferred revenue	4,859,000	-1,393,000
Amounts due to/from related parties	2,621,000	0
Other assets and liabilities	-2,279,000	-3,667,000
Net cash provided by operations	123,486,000	260,372,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	-100,747,000	-60,127,000
Expenditures for deferred turnaround costs	-18,376,000	-23,128,000
Expenditures for other assets	-4,958,000	-7,157,000
Investment in subsidiary	0
Proceeds from sale of assets	77,618,000	37,759,000
Net cash used in investing activities	-46,463,000	-52,653,000
Proceeds from revolver borrowings	0	265,000,000
Proceeds from members' capital contributions	0
Cash flows from financing activities:
Distribution to members	0	-29,661,000
Repayments of revolver borrowings	0	-280,000,000
Deferred financing costs and other	759,000	-2,893,000
Net cash provided by (used in) financing activities	31,410,000	-47,554,000
Repayments of Debt	-22,774,000
Proceeds from intercompany notes payable	30,000,000	0
Proceeds from Rail Facility revolver borrowings	23,425,000	0
Net increase in cash and cash equivalents	108,433,000	160,165,000
Cash and equivalents, beginning of period	218,403,000	76,970,000
Cash and equivalents, end of period	326,836,000	237,135,000
Payment of contingent consideration related to acquisition of Toledo refinery	22,774,000	0
Issuer [Member]
Cash flows from operating activities:
Net income	135,256,000	232,750,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	4,823,000	5,115,000
Stock-based compensation	0	0
Change in fair value of catalyst lease obligations	0	0
Non-cash change in inventory repurchase obligations	0	0
Non-cash lower of cost or market inventory adjustment	-99,732,000
Gain on sale of assets	-182,000	-186,000
Pension and other post retirement benefit costs	2,079,000	1,291,000
Equity in earnings of subsidiaries	318,138,000	304,829,000
Changes in current assets and current liabilities:
Accounts receivable	103,083,000	67,045,000
Inventories	87,991,000	-135,330,000
Prepaid assets and other current assets	-7,284,000	14,137,000
Accounts payable	3,449,000	-134,695,000
Accrued expenses	-179,401,000	174,049,000
Deferred revenue	4,859,000	-1,393,000
Amounts due to/from related parties	-273,044,000	-355,645,000
Other assets and liabilities	320,000	-982,000
Net cash provided by operations	100,355,000	170,985,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	-67,355,000	-4,595,000
Expenditures for deferred turnaround costs	0	0
Expenditures for other assets	0	0
Investment in subsidiary	10,000,000
Proceeds from sale of assets	41,597,000	37,759,000
Net cash used in investing activities	-15,758,000	33,164,000
Proceeds from revolver borrowings		265,000,000
Proceeds from members' capital contributions	0
Cash flows from financing activities:
Distribution to members	0	-29,661,000
Repayments of revolver borrowings	0	-280,000,000
Deferred financing costs and other	759,000	179,000
Net cash provided by (used in) financing activities	30,759,000	-44,482,000
Repayments of Debt	0
Proceeds from intercompany notes payable	30,000,000
Proceeds from Rail Facility revolver borrowings	0
Net increase in cash and cash equivalents	115,356,000	159,667,000
Cash and equivalents, beginning of period	185,381,000	76,179,000
Cash and equivalents, end of period	300,737,000	235,846,000
Guarantors Subsidiaries [Member]
Cash flows from operating activities:
Net income	-358,666,000	-304,829,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	42,789,000	29,733,000
Stock-based compensation	2,025,000	1,420,000
Change in fair value of catalyst lease obligations	-2,039,000	2,001,000
Non-cash change in inventory repurchase obligations	66,509,000	-17,463,000
Non-cash lower of cost or market inventory adjustment	78,524,000
Gain on sale of assets	0	0
Pension and other post retirement benefit costs	4,369,000	3,514,000
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:
Accounts receivable	14,653,000	-39,000
Inventories	-59,790,000	35,356,000
Prepaid assets and other current assets	1,199,000	1,581,000
Accounts payable	-21,672,000	-20,779,000
Accrued expenses	19,491,000	5,932,000
Deferred revenue	0	0
Amounts due to/from related parties	271,231,000	355,645,000
Other assets and liabilities	-2,601,000	-2,685,000
Net cash provided by operations	56,022,000	89,387,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	-33,392,000	-55,532,000
Expenditures for deferred turnaround costs	-18,376,000	-23,128,000
Expenditures for other assets	-4,958,000	-7,157,000
Investment in subsidiary	0
Proceeds from sale of assets	0	0
Net cash used in investing activities	-56,726,000	-85,817,000
Proceeds from revolver borrowings		0
Proceeds from members' capital contributions	0
Cash flows from financing activities:
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	0	-3,072,000
Net cash provided by (used in) financing activities	0	-3,072,000
Repayments of Debt	0
Proceeds from intercompany notes payable	0
Proceeds from Rail Facility revolver borrowings	0
Net increase in cash and cash equivalents	-704,000	498,000
Cash and equivalents, beginning of period	704,000	791,000
Cash and equivalents, end of period	0	1,289,000
Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	40,528,000	0
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	670,000	0
Stock-based compensation	0	0
Change in fair value of catalyst lease obligations	0	0
Non-cash change in inventory repurchase obligations	0	0
Non-cash lower of cost or market inventory adjustment	0
Gain on sale of assets	-177,000	0
Pension and other post retirement benefit costs	0	0
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:
Accounts receivable	-7,652,000	0
Inventories	-29,208,000	0
Prepaid assets and other current assets	0	0
Accounts payable	-4,834,000	0
Accrued expenses	-37,517,000	0
Deferred revenue	0	0
Amounts due to/from related parties	4,434,000	0
Other assets and liabilities	2,000	0
Net cash provided by operations	-33,754,000	0
Cash flows from investing activities:
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnaround costs	0	0
Expenditures for other assets	0	0
Investment in subsidiary	0
Proceeds from sale of assets	36,021,000	0
Net cash used in investing activities	36,021,000	0
Proceeds from revolver borrowings		0
Proceeds from members' capital contributions	-10,000,000
Cash flows from financing activities:
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	0	0
Net cash provided by (used in) financing activities	-9,349,000	0
Repayments of Debt	-22,774,000
Proceeds from intercompany notes payable	0
Proceeds from Rail Facility revolver borrowings	23,425,000
Net increase in cash and cash equivalents	-7,082,000	0
Cash and equivalents, beginning of period	34,334,000	0
Cash and equivalents, end of period	27,252,000	0
Combining and Consolidated Adjustments [Member]
Cash flows from operating activities:
Net income	318,138,000	304,829,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	0	0
Stock-based compensation	0	0
Change in fair value of catalyst lease obligations	0	0
Non-cash change in inventory repurchase obligations	0	0
Non-cash lower of cost or market inventory adjustment	0
Gain on sale of assets	0	0
Pension and other post retirement benefit costs	0	0
Equity in earnings of subsidiaries	-318,138,000	-304,829,000
Changes in current assets and current liabilities:
Accounts receivable	0	0
Inventories	0	0
Prepaid assets and other current assets	0	0
Accounts payable	863,000	0
Accrued expenses	0	0
Deferred revenue	0	0
Amounts due to/from related parties	0	0
Other assets and liabilities	0	0
Net cash provided by operations	863,000	0
Cash flows from investing activities:
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnaround costs	0	0
Expenditures for other assets	0	0
Investment in subsidiary	-10,000,000
Proceeds from sale of assets	0	0
Net cash used in investing activities	-10,000,000	0
Proceeds from revolver borrowings		0
Proceeds from members' capital contributions	10,000,000
Cash flows from financing activities:
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	0	0
Net cash provided by (used in) financing activities	10,000,000	0
Repayments of Debt	0
Proceeds from intercompany notes payable	0
Proceeds from Rail Facility revolver borrowings	0
Net increase in cash and cash equivalents	863,000	0
Cash and equivalents, beginning of period	-2,016,000	0
Cash and equivalents, end of period	($1,153,000)	$0