PBF Finance 10-Q 7 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	3 Months Ended
	Mar. 31, 2014	5-May-14
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF ENERGY INC.	'
Entity Central Index Key	'0001534504	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Current Reporting Status	'Yes	'
PBF Holding Company LLC [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF HOLDING COMPANY LLC	'
Entity Central Index Key	'0001566011	'
Entity Common Stock, Shares Outstanding	'	0
PBF Finance Corporation [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF FINANCE CORPORATION	'
Entity Central Index Key	'0001566097	'
Entity Common Stock, Shares Outstanding	'	100
Class A Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	69,670,192
Class B Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	40

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$237,135	$76,970
Accounts receivable	529,641	596,647
Inventories	1,546,255	1,445,517
Deferred tax asset	12,666	25,529
Prepaid expense and other current assets	40,125	55,843
Total current assets	2,365,822	2,200,506
Property, plant and equipment, net	1,757,985	1,781,589
Deferred tax assets	310,445	169,234
Deferred charges and other assets, net	282,167	262,479
Total assets	4,716,419	4,413,808
Current liabilities:	'	'
Accounts payable	246,819	402,293
Accrued expenses	1,364,412	1,209,881
Payable to related parties pursuant to tax receivable agreement	12,541	12,541
Long-term Debt and Capital Lease Obligations, Current	12,491	12,029
Deferred revenue	6,373	7,766
Total current liabilities	1,642,636	1,644,510
Delaware Economic Development Authority loan	12,000	12,000
Long-term debt	710,337	723,547
Payable to related parties pursuant to tax receivable agreement	496,609	274,775
Other long-term liabilities	44,714	43,720
Total liabilities	2,906,296	2,698,552
Commitments and contingencies (Note 9)	'	'
Equity:	'	'
Preferred stock, $0.001 par value, 100,000,000 shares authorized, no shares outstanding, at March 31, 2014 and December 31, 2013	0	0
Additional paid in capital	1,198,365	657,499
Retained earnings	64,622	3,579
Accumulated other comprehensive loss	-10,277	-6,988
Total PBF Energy Inc. equity	1,252,780	654,130
Noncontrolling interest	557,343	1,061,126
Total equity	1,810,123	1,715,256
Total liabilities and equity	4,716,419	4,413,808
Class A Common Stock [Member]	'	'
Equity:	'	'
Class A common stock, $0.001 par value, 1,000,000,000 shares authorized, 69,670,192 shares outstanding at March 31, 2014, 39,665,473 shares outstanding, at December 31, 2013	70	40
Class B common stock [Member]	'	'
Equity:	'	'
Class A common stock, $0.001 par value, 1,000,000,000 shares authorized, 69,670,192 shares outstanding at March 31, 2014, 39,665,473 shares outstanding, at December 31, 2013	0	0
PBF Holding Company LLC [Member]	'	'
Current assets:	'	'
Cash and cash equivalents	237,135	76,970
Accounts receivable	529,641	596,647
Inventories	1,546,255	1,445,517
Prepaid expense and other current assets	40,125	55,843
Total current assets	2,353,156	2,174,977
Property, plant and equipment, net	1,757,985	1,781,589
Deferred charges and other assets, net	282,167	262,479
Total assets	4,393,308	4,219,045
Current liabilities:	'	'
Accounts payable	246,819	402,293
Accrued expenses	1,348,757	1,210,945
Long-term Debt and Capital Lease Obligations, Current	12,491	12,029
Deferred revenue	6,373	7,766
Total current liabilities	1,614,440	1,633,033
Delaware Economic Development Authority loan	12,000	12,000
Long-term debt	710,337	723,547
Intercompany notes payable	32,035	31,835
Other long-term liabilities	48,670	46,477
Total liabilities	2,417,482	2,446,892
Commitments and contingencies (Note 9)	'	'
Equity:	'	'
Member's equity	933,502	933,164
Retained earnings	1,056,616	853,527
Accumulated other comprehensive loss	-14,292	-14,538
Total equity	1,975,826	1,772,153
Total liabilities and equity	$4,393,308	$4,219,045

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred stock, par value (USD per share)	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Class A Common Stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares outstanding	69,670,192	39,665,473
Class B common stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares outstanding	40	40

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenues	$4,746,443	$4,797,847
Cost and expenses:	'	'
Cost of sales, excluding depreciation	4,147,684	4,435,101
Operating expenses, excluding depreciation	268,899	206,015
General and administrative expenses	36,624	30,094
Gain on sale of assets	-186	0
Depreciation and amortization expense	33,215	26,532
Total cost and expenses	4,486,236	4,697,742
Income from operations	260,207	100,105
Other income (expenses)	'	'
Change in fair value of catalyst leases	-2,001	-1,339
Interest expense, net	-25,255	-21,611
Income before income taxes	232,951	77,155
Income tax expense	49,679	7,444
Net income	183,272	69,711
Less: net income attributable to noncontrolling interest	105,828	58,305
Net Income attributable to PBF Energy Inc.	77,444	11,406
Basic	54,167,861	23,589,687
Diluted	54,691,627	97,415,576
Basic	$1.43	$0.48
Diluted	$1.42	$0.48
Dividends per common share	$0.30	$0.30
PBF Holding Company LLC [Member]	'	'
Revenues	4,746,443	4,797,847
Cost and expenses:	'	'
Cost of sales, excluding depreciation	4,147,684	4,435,101
Operating expenses, excluding depreciation	268,899	206,015
General and administrative expenses	36,624	30,094
Gain on sale of assets	-186	0
Depreciation and amortization expense	33,215	26,532
Total cost and expenses	4,486,236	4,697,742
Income from operations	260,207	100,105
Other income (expenses)	'	'
Change in fair value of catalyst leases	-2,001	-1,339
Interest expense, net	-25,456	-21,611
Net income	$232,750	$77,155

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net income	$183,272	$69,711
Other comprehensive income (loss):	'	'
Unrealized gain on available for sale securities	29	0
Net gain (loss) on pension and other postretirement benefits	217	-108
Total other comprehensive income (loss)	246	-108
Comprehensive income	183,518	69,603
Less: comprehensive income attributable to noncontrolling interest	105,897	58,223
Comprehensive income attributable to PBF Energy Inc.	77,621	11,380
PBF Holding Company LLC [Member]	'	'
Net income	232,750	77,155
Other comprehensive income (loss):	'	'
Unrealized gain on available for sale securities	29	0
Net gain (loss) on pension and other postretirement benefits	217	-108
Total other comprehensive income (loss)	246	-108
Comprehensive income	$232,996	$77,047

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net income	$183,272	$69,711
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	34,848	28,142
Stock-based compensation	1,420	1,020
Change in fair value of catalyst lease obligations	2,001	1,339
Deferred income taxes	32,960	7,444
Non-cash change in inventory repurchase obligations	-17,463	-8,153
Pension and other post retirement benefit costs	4,805	4,182
Gain on disposition of property, plant and equipment	-186	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	67,006	-159,050
Inventories	-99,974	22,060
Prepaid expenses and other current assets	15,718	-15,202
Accounts payable	-155,474	116,163
Accrued expenses	196,698	150,707
Deferred revenue	-1,393	1,804
Other assets and liabilities	-3,667	-9,101
Net cash provided by operations	260,571	211,066
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-60,127	-56,152
Expenditures for deferred turnaround cost	-23,128	-2,166
Expenditures for other assets	-7,157	-835
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	-52,653	-59,153
Cash flows from financing activities:	'	'
Proceeds from revolver borrowings	265,000	0
Distribution to PBF Energy Company LLC members	-13,260	-25,892
Dividend payments	-16,401	-7,084
Repayments of revolver borrowings	-280,000	0
Deferred financing costs and other	3,092	733
Net cash used in financing activities	-47,753	-33,709
Net increase in cash and cash equivalents	160,165	118,204
Cash and equivalents, beginning of period	76,970	285,884
Cash and equivalents, end of period	237,135	404,088
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	0	4,000
Accrued construction in progress	8,277	5,749
PBF Holding Company LLC [Member]	'	'
Net income	232,750	77,155
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	34,848	28,142
Stock-based compensation	1,420	1,020
Change in fair value of catalyst lease obligations	2,001	1,339
Non-cash change in inventory repurchase obligations	-17,463	-8,153
Pension and other post retirement benefit costs	4,805	4,182
Gain on disposition of property, plant and equipment	-186	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	67,006	-159,050
Due to/from related party	0	27,231
Inventories	-99,974	22,060
Prepaid expenses and other current assets	15,718	-15,202
Accounts payable	-155,474	116,163
Accrued expenses	179,981	155,069
Deferred revenue	-1,393	1,804
Other assets and liabilities	-3,667	-9,101
Net cash provided by operations	260,372	242,659
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-60,127	-56,152
Expenditures for deferred turnaround cost	-23,128	-2,166
Expenditures for other assets	-7,157	-835
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	-52,653	-59,153
Cash flows from financing activities:	'	'
Proceeds from revolver borrowings	265,000	0
Distribution to PBF Energy Company LLC members	-29,661	-32,976
Repayments of revolver borrowings	-280,000	0
Deferred financing costs and other	2,893	733
Net cash used in financing activities	-47,554	-33,709
Net increase in cash and cash equivalents	160,165	149,797
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	237,135	404,088
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	0	4,000
Accrued construction in progress	$8,277	$5,749

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	'
	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	PBF Energy Inc. ("PBF Energy") is the sole managing member of PBF Energy Company LLC ("PBF LLC") with a controlling interest in PBF LLC and its subsidiaries. PBF Energy consolidates the financial results of PBF LLC and its subsidiaries and records a noncontrolling interest in its consolidated financial statements representing the economic interests of PBF LLC's members other than PBF Energy.
	On January 10, 2014, PBF Energy completed a public offering of 15,000,000 shares of Class A common stock at a price of $28.00 per share, less underwriting discounts and commissions, in a secondary offering (the "January 2014 secondary offering"). All of the shares were sold by funds affiliated with The Blackstone Group L.P., or Blackstone, and First Reserve Management, L.P., or First Reserve. In connection with the January 2014 secondary offering, Blackstone and First Reserve exchanged 15,000,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy. The holders of PBF LLC Series B Units, which include certain executive officers of PBF Energy, had the right to receive a portion of the proceeds of the sale of the PBF Energy Class A common stock by Blackstone and First Reserve. PBF Energy did not receive any proceeds from the January 2014 secondary offering.
	Additionally, on March 26, 2014, PBF Energy completed a public offering of 15,000,000 shares of Class A common stock at a price of $25.39 per share, which includes underwriting discounts and commissions, in a secondary offering (the "March 2014 secondary offering"). All of the shares were sold by funds affiliated with First Reserve. In connection with the March 2014 secondary offering, First Reserve exchanged 15,000,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy. The holders of PBF LLC Series B Units, which include certain executive officers of PBF Energy, had the right to receive a portion of the proceeds of the sale of the PBF Energy Class A common stock by First Reserve. PBF Energy did not receive any proceeds from the March 2014 secondary offering.
	PBF LLC, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Holding Company LLC ("PBF Holding") is a wholly-owned subsidiary of PBF LLC. PBF Finance Corporation ("PBF Finance") is a wholly-owned subsidiary of PBF Holding. Delaware City Refining Company LLC, Delaware Pipeline Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC and Toledo Refining Company LLC are PBF LLC’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. Collectively, PBF Energy and subsidiaries, including PBF Holding, are referred to hereinafter as the "Company".
	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 Reports on Form 10-K for the year ended December 31, 2013 of PBF Energy Inc., PBF Holding Company LLC and PBF Finance Corporation. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year.

NONCONTROLLING_INTEREST_OF_PBF

NONCONTROLLING INTEREST OF PBF ENERGY	3 Months Ended
	Mar. 31, 2014
Noncontrolling Interest [Abstract]	'
NONCONTROLLING INTEREST OF PBF ENERGY	'
	NONCONTROLLING INTEREST OF PBF ENERGY
	PBF Energy is the sole managing member of, and had a controlling interest in, PBF LLC which represented 40.9% of the outstanding units as of December 31, 2013. As the sole managing member of PBF LLC, PBF Energy operates and controls all of the business and affairs of PBF LLC and its subsidiaries. In connection with the January 2014 and March 2014 secondary offerings, Blackstone and First Reserve exchanged 30,000,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy, which increased PBF Energy's interest in PBF LLC to approximately 71.9% as of March 31, 2014.
	PBF Energy consolidates the financial results of PBF LLC and its subsidiaries, and records a noncontrolling interest for the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated statements of operations represents the portion of net income or loss attributable to the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated balance sheets represents the portion of net assets of PBF Energy attributable to the members of PBF LLC other than PBF Energy. The noncontrolling interest ownership percentage as of March 31, 2014, March 26, 2014 (the completion date of the March 2014 secondary offering) and January 10, 2014 (the completion date of the January 2014 secondary offering) and December 31, 2013 is calculated as follows:
		Holders of			Outstanding Shares			Total *
		PBF LLC Series			of PBF Energy
		A Units			Class A
					Common
					Stock
	December 31, 2013	57,201,674			39,665,473			96,867,147
		59.1	%		40.9	%		100	%
	January 10, 2014	42,201,674			54,665,473			96,867,147
		43.6	%		56.4	%		100	%
	March 26, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	March 31, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	——————————
	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the three months ended March 31, 2014:
		PBF Energy Inc. Equity				Noncontrolling				Total Equity
						Interest
	Balance at January 1, 2014	$	654,130			$	1,061,126			$	1,715,256
	Comprehensive income	77,621				105,897				183,518
	Dividend and distributions	(16,401		)		(13,260		)		(29,661		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(60,526		)		—				(60,526		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	596,758				(596,758		)		—
	Stock-based compensation	1,198				222				1,420
	Exercise of PBF LLC options and warrants, net	—				116				116
	Balance at March 31, 2014	$	1,252,780			$	557,343			$	1,810,123

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	Inventories consisted of the following:
	March 31, 2014
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	662,276	$	71,169	$	733,445
	Refined products and blendstocks	401,997		376,615		778,612
	Warehouse stock and other	34,198		—		34,198
		$	1,098,471	$	447,784	$	1,546,255
	December 31, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517
	The inventory offtake agreements at the Paulsboro and Delaware City refineries were terminated on July 1, 2013 and separate inventory intermediation agreements for these refineries became effective upon the termination.
	Inventory under inventory supply and offtake arrangements includes certain crude oil stored at the Company’s Delaware City refinery's storage facilities that the Company will purchase as it is consumed in connection with the crude supply agreement; and light finished products sold to counterparties in connection with the intermediation agreements and stored in the Paulsboro and Delaware City refineries' storage facilities.
	At March 31, 2014 and December 31, 2013, the replacement value of inventories exceeded the LIFO carrying value by approximately $105,258 and $78,407, respectively.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	3 Months Ended
	Mar. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
DEFERRED CHARGES AND OTHER ASSETS, NET	'
	DEFERRED CHARGES AND OTHER ASSETS, NET
	Deferred charges and other assets, net consisted of the following:
		March 31, 2014		31-Dec-13
	Deferred turnaround costs, net	$	132,414	$	119,383
	Catalyst	93,806		88,964
	Deferred financing costs, net	26,866		26,541
	Restricted cash	13,617		12,117
	Linefill	9,667		9,636
	Intangible assets, net	560		653
	Other	5,237		5,185
		$	282,167	$	262,479

ACCRUED_EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	ACCRUED EXPENSES
	PBF Energy
	Accrued expenses consisted of the following:
		March 31, 2014		December 31, 2013
	Inventory-related accruals	$	684,726	$	533,012
	Inventory supply and offtake arrangements	475,275		454,893
	Accrued transportation costs	38,246		29,762
	Excise and sales tax payable	36,698		42,814
	Accrued utilities	29,777		25,959
	Accrued salaries and benefits	20,246		10,799
	Income taxes payable	15,655		—
	Renewable energy credit obligations	13,482		15,955
	Customer deposits	13,396		23,621
	Accrued interest	9,023		22,570
	Accrued construction in progress	8,277		33,747
	Other	19,611		16,749
		$	1,364,412	$	1,209,881
	PBF Holding
	Accrued expenses consisted of the following:
		March 31, 2014		31-Dec-13
	Inventory-related accruals	$	684,726	533,012
	Inventory supply and offtake arrangements	475,275		454,893
	Accrued transportation costs	38,246		29,762
	Excise and sales tax payable	36,698		42,814
	Accrued utilities	29,777		25,959
	Accrued salaries and benefits	20,246		10,799
	Renewable energy credit obligations	13,482		15,955
	Customer deposits	13,396		23,621
	Accrued interest	9,023		22,570
	Accrued construction in progress	8,277		33,747
	Other	19,611		17,813
		$	1,348,757	$	1,210,945
	The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks in accordance with the Inventory Intermediation Agreements with J. Aron, which commenced in July 2013. As of March 31, 2014, a liability included in Inventory supply and offtake arrangements is recorded at market price for the J. Aron owned inventory held in the Company's storage tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in cost of sales.
	Prior to July 1, 2013, the Company had the obligation to repurchase certain intermediates and lube products under its products offtake agreements with Morgan Stanley Capital Group Inc. (“MSCG”) that were held in the Company’s refinery storage tanks in Delaware City and Paulsboro. A liability included in Inventory supply and offtake arrangements was recorded at market price for the volumes held in storage consistent with the terms of the offtake agreements with any change in the market price recorded in cost of sales.  The liability represented the amount the Company expected to pay to repurchase the volumes held in storage. The Company recorded a non-cash benefit of $15,904 related to this liability in the three months ended March 31, 2013.
	The Company is subject to obligations to purchase Renewable Identification Numbers ("RINs") required to comply with the Renewable Fuels Standard. The Company's overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by the Environmental Protection Agency ("EPA"). To the degree the Company is unable to blend the required amount of biofuels to satisfy our RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid expenses and other current assets when the amount of RINs earned and purchased is greater than the RINs liability.

CREDIT_FACILITY_AND_LONGTERM_D

CREDIT FACILITY AND LONG-TERM DEBT (Notes)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	6. CREDIT FACILITY
	Effective March 25, 2014, PBF Rail Logistics Company LLC (“PBF Rail”), an indirect wholly-owned subsidiary of PBF Holding, entered into a $250,000 secured revolving credit agreement (the “Rail Facility”) with a consortium of eleven lenders, including Credit Agricole Corporate & Investment Bank (“CA-CIB”) as Administrative Agent. The primary purpose of the Rail Facility is to fund the acquisition by PBF Rail of approximately two thousand coiled and insulated crude tank cars and approximately one thousand non-coiled and non-insulated general purpose crude tank cars (the "Eligible Railcars") before December 2015.
	The amount advanced under the Rail Facility will equal 70% of the lesser of the aggregate Appraised Value of the Eligible Railcars, or the aggregate Purchase Price of such Eligible Railcars, as these terms are defined in the credit agreement. On the first anniversary of the closing, the advance rate will adjust automatically to 65%. The Rail Facility matures on March 31, 2016 and all outstanding advances must be repaid at that time. At any time prior to maturity PBF Rail may repay and re-borrow any advances without premium or penalty.
	At PBF Rail's election, advances will bear interest at a rate per annum equal to one month Libor plus the Facility Margin for Eurodollar Loans, or the Corporate Base Rate plus the Facility Margin for Base Rate Loans (the Corporate Base Rate is equal to the higher of the prime rate as determined by CA-CIB, the Federal Funds Rate plus 50 basis points, or one month Libor plus 100 basis points), all as defined in the credit agreement. In addition, there is a commitment fee on the unused portion. Interest and fees are payable monthly.
	The lenders received a perfected, first priority security interest in all of PBF Rail assets, including but not limited to (i) the Railcars, (ii) all railcar marks and other intangibles, (iii) the rights of PBF Rail under the Transportation Services Agreement (“TSA”) entered into by the PBF Rail and PBF Holding, (iv) the accounts of PBF Rail, and (v) proceeds from the sale or other disposition of the Eligible Railcars, including insurance proceeds. In addition, the lenders received a pledge of the membership interest of PBF Rail held by PBF Transportation Company LLC, a wholly-owned subsidiary of PBF Holding. The obligations of PBF Holding under the TSA are guaranteed by each of Delaware City Refining Company LLC, Paulsboro Refining Company LLC, and Toledo Refining Company LLC.
	At March 31, 2014, there were no outstanding loans under the Rail Facility.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	PBF Energy
	For periods following PBF Energy’s IPO, PBF Energy is required to file federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income, which to date has consisted solely of its share of PBF LLC’s pre-tax income (approximately 40.9% prior to the January 2014 secondary offering, 56.4% prior to the March 2014 secondary offering and approximately 71.9% subsequent to the March 2014 secondary offering). PBF LLC is organized as a limited liability company which is treated as a "flow-through" entity for federal income tax purposes and therefore is not subject to income taxes. As a result, the PBF Energy condensed consolidated financial statements do not reflect any benefit or provision for income taxes on the pre-tax income or loss attributable to the noncontrolling interest in PBF LLC.
	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Current tax benefit	$	16,719		$	—
	Deferred tax expense	32,960			7,444
	Total tax expense	$	49,679		$	7,444
	The difference between the Company’s income tax expense and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
		Three Months Ended March 31, 2014					Three Months Ended March 31, 2013
	Provision at Federal statutory rate	$	44,493		35	%	$	6,598	35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	6,623			5.2	%	819		4.3	%
	Non deductible/nontaxable items	178			0.1	%	18		0.1	%
	Other	(1,615		)	(1.3	)%	9		0.1	%
	Total	$	49,679		39	%	$	7,444	39.5	%
	PBF Energy has determined there are no material uncertain tax positions as of March 31, 2014.
	PBF Holding
	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 accompanying PBF Holding financial statements.

INTERCOMPANY_NOTE_PAYABLE

INTERCOMPANY NOTE PAYABLE	3 Months Ended
	Mar. 31, 2014
INTERCOMPANY NOTE PAYABLE [Abstract]	'
INTERCOMPANY NOTE PAYABLE PBF HOLDING	'
	. INTERCOMPANY NOTES PAYABLE
	As of March 31, 2014, PBF Holding had outstanding notes payable with PBF Energy and PBF LLC for an aggregate principal amount of $32,035 ($31,835 as of December 31, 2013). 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 the PBF Holding, without penalty or premium.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	The Company’s refineries are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities.
	In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The environmental liability of $11,473 recorded as of March 31, 2014 ($9,869 as of December 31, 2013) represents the present value of expected future costs discounted at a rate of 8%. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. A trust fund related to this liability in the amount of $12,117 and $12,117, acquired in the Paulsboro acquisition, is recorded as restricted cash in deferred charges and other assets, net as of March 31, 2014 and December 31, 2013, respectively.
	In connection with the acquisition of the Delaware City assets, Valero Energy Corporation ("Valero") remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations.
	In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) ("Sunoco") remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011.
	In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 PPM sulfur.  By July 1, 2014, four additional Northeastern states will also require heating oils with 500 PPM or less sulfur.  All of the heating oil we currently produce meets these specifications.  The mandate and other requirements do not currently have a material impact on the Company's financial position, results of operations or cash flows.
	The EPA issued the final Tier 3 Gasoline standards on March 3, 2014 under the Clean Air Act. This final rule establishes more stringent vehicle emission standards and further reduces the sulfur content of gasoline starting in January of 2017.  The new standard is set at 10 ppm sulfur in gasoline on an annual average basis starting January 1, 2017, with a credit trading program to provide compliance flexibility. The EPA responded to industry comments on the proposed rule and maintained the per gallon sulfur cap on gasoline at the existing 80 ppm cap. The standards set by the new rule are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.
	The EPA was required to release the final annual standards for the Reformulated Fuels Standard ("RFS") for 2014 no later than Nov 29, 2013. The EPA did not meet this requirement but did release the proposed standards for 2014. In the proposed standards EPA responded to the industry discussion around the apparent infeasibility of compliance in 2014 if the EPA issued standards following the requirements of the Energy Independence and Security Act.  The EPA indicated it would use its waiver authority under the RFS 2 program ("RFS 2") and set standards for renewable fuel recognizing the practical constraints in requiring ethanol blending into gasoline above 10%. The EPA also indicated it would reduce the advanced biofuel requirement and hold constant the biomass based diesel requirements at the 2013 level. The cellulosic requirement would be increased over the 2013 volume and, as has been the case in each of the prior years, the EPA would likely be overstating the actual production. Renewable fuel groups have been vocal in advocating changes to the proposed standards in general due to the lower volumes mandated. The EPA is targeting to finalize the 2014 RFS 2 standards by June 2014. While there is still uncertainty regarding the final standards, the Company expects that the final standards issued by the EPA will not have a material impact on the Company's cost of compliance with RFS 2.
	On June 1, 2012, the EPA issued final amendments to the New Source Performance Standards ("NSPS") for petroleum refineries, including standards for emissions of nitrogen oxides from process heaters and work practice standards and monitoring requirements for flares.  The Company has evaluated the impact of the regulation and amended standards on its refinery operations and currently does not expect the cost to comply by July 1, 2015 with the amended NSPS to be material.
	In addition, the EPA proposed a Final Rule to the Clean Water Act ("CWA") Section 316(b) regarding cooling water intake structures. The next phase will include requirements for petroleum refineries.  The rule was to be published in January 2014, but was delayed by the EPA.  On February 10, 2014 the EPA and regulated parties agreed that the Agency will finalize the cooling water intake rule by April 17, 2014. The EPA did not meet this date, and has indicated that the issuance will be delayed until May 16, 2014.  The purpose of this rule is to prevent fish from being trapped against cooling water intake screens (impingement) and to prevent fish from being drawn through cooling water systems (entrainment). Facilities will be required to implement Best Technology Available (BTA) as soon as possible, but may request additional time, no later than 8-years after the final rule effective date. The company continues to evaluate the impact of this regulation, and at this time does not anticipate it having a material impact on the Company’s financial position, results of operations or cash flows.
	On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon regarding a permit Delaware City Refining Company LLC (“DCR”) obtained to allow loading of crude oil onto barges.  The appeals allege that both the loading of crude oil onto barges and the operation of the Delaware City rail unloading terminal violate Delaware’s Coastal Zone Act. The first appeal is Number 2013-1 before the State Coastal Zone Industrial Control Board (the “CZ Board”), and the second appeal is before the Environmental Appeals Board and appeals Secretary’s Order No. 2013-A-0020.  The CZ Board held a hearing on the first appeal on July 16, 2013, and ruled in favor of DCR and the State of Delaware and dismissed Appellants’ appeal for lack of standing.  Sierra Club and Delaware Audubon have appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and DCR and the State have filed cross-appeals.  Briefs have been filed in this appeal but no date has been set for a decision by the Superior Court.  A hearing on the second appeal before the Environmental Appeals Board, case no. 2013-06, was held on January 13, 2014, and the Board ruled in favor of DCR and the State and dismissed the appeal for lack of jurisdiction.  A written decision by the Board has been issued and the Appellants have the right to appeal the decision to Superior Court.  If the Appellants in one or both of these matters ultimately prevail, the outcome may have an adverse material effect on our financial position, results of operations or cash flows.
	The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows.
	PBF LLC Limited Liability Company Agreement
	The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC, regardless of whether such holders receive cash distributions from PBF LLC. PBF Energy 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. 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.
	Tax Receivable Agreement
	PBF Energy entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefit 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 PBF Holding. In general, PBF Energy expects to obtain funding for these annual payments from PBF LLC, primarily through tax distributions. PBF LLC will cause PBF Holding to distribute cash to PBF LLC to make such distributions on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 71.9% interest as of March 31, 2014 (40.9% as of December 31, 2013).

DIVIDENDS_AND_DISTRIBUTIONS

DIVIDENDS AND DISTRIBUTIONS	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
DIVIDENDS AND DISTRIBUTIONS	'
	DIVIDENDS AND DISTRIBUTIONS
	With respect to dividends and distributions paid during the three months ended March 31, 2014, PBF Holding paid $29,661 in distributions to PBF LLC. PBF LLC used $29,065 of this amount in total to make non-tax distributions of $0.30 per unit to its members, of which $16,401 was distributed to PBF Energy and the balance was distributed to its other members on March 14, 2014. PBF Energy used this $16,401 to pay cash dividends of $0.30 per share of Class A common stock on March 14, 2014. PBF LLC used the remaining net $596, from PBF Holding's distribution to make tax distributions to its members, including PBF Energy, during the three months ended March 31, 2014.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	3 Months Ended
	Mar. 31, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
EMPLOYEE BENEFIT PLANS	'
	EMPLOYEE BENEFIT PLANS
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:
		Three Months Ended March 31,
	Pension Benefits	2014			2013
	Components of net periodic benefit cost:
	Service cost	$	4,291		$	3,699
	Interest cost	570			248
	Expected return on plan assets	(524		)	(138		)
	Amortization of prior service costs	3			3
	Amortization of loss	222			105
	Net periodic benefit cost	$	4,562		$	3,917
		Three Months Ended March 31,
	Post Retirement Medical Plan	2014			2013
	Components of net periodic benefit cost:
	Service cost	$	178		$	181
	Interest cost	93			84
	Amortization of prior service costs	(20		)	—
	Amortization of gain	(5		)	—
	Net periodic benefit cost	$	246		$	265

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of March 31, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of March 31, 2014
		Fair Value Hierarchy									Total Gross Fair Value		Effect of Counter-party Netting			Net Carrying Value on Balance Sheet
		Level 1				Level 2			Level 3
	Assets:
	Money market funds	$	155,861			$	—		$	—	$	155,861	N/A			$	155,861
	Non-qualified pension plan assets	4,955				—			—		4,955		N/A			4,955
	Commodity contracts	33,436				19,839			800		54,075		(26,124		)	27,951
	Derivatives included with intermediation agreement obligations	—				20,829			—		20,829		—			20,829
	Derivatives included with inventory supply arrangement obligations	—				2,473			—		2,473		—			2,473
	Total	$	194,252			$	43,141		$	800	$	238,193	$	(26,124	)	$	212,069
	Liabilities:
	Catalyst lease obligations	—				55,090			—		55,090		N/A			55,090
	Commodity contracts	—				21,573			4,551		26,124		(26,124		)	—
	Total	$	—			$	76,663		$	4,551	$	81,214	$	(26,124	)	$	55,090
		As of December 31, 2013
		Fair Value Hierarchy									Total
		Level 1				Level 2			Level 3
	Assets:
	Money market funds	$	5,857			$	—		$	—	$	5,857
	Non-qualified pension plan assets	4,905				—			—		4,905
	Commodity contracts	4,252				6,681			—		10,933
	Derivatives included with inventory intermediation agreement obligations	—				6,016			—		6,016
	Liabilities:
	Commodity contracts	—				6,989			23,365		30,354
	Catalyst lease obligations	—				53,089			—		53,089
	Derivatives included with inventory supply arrangement obligations	—				177			—		177
	The valuation methods used to measure financial instruments at fair value are as follows:
	•	Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents.
	•	Non-qualified pension plan assets categorized in Level 1 of the 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 of commodity contracts categorized in Level 3 of the fair value hierarchy:
			Three Months Ended March 31,
			2014				2013
	Balance at beginning of period		$	(23,365	)		$	—
	Purchases		—				—
	Settlements		(1,305		)		—
	Unrealized gain included in earnings		20,919				—
	Transfers into Level 3		—				—
	Transfers out of Level 3		—				—
	Balance at end of period		$	(3,751	)		$	—
	There were no transfers between levels during the three months ended March 31, 2014 and 2013, respectively.
	Fair value of debt
	The table below summarizes the fair value and carrying value as of March 31, 2014 and December 31, 2013.
		March 31, 2014							December 31, 2013
		Carrying				Fair			Carrying		Fair
		value				value			value		value
	Senior secured notes (a)	$	667,738			$	698,785		$	667,487	$	697,568
	Revolver (b)	—				—			15,000		15,000
	Catalyst leases (c)	55,090				55,090			53,089		53,089
		722,828				753,875			735,576		765,657
	Less - Current maturities	12,491				12,491			12,029		12,029
	Long-term debt	$	710,337			$	741,384		$	723,547	$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES

DERIVATIVES	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	DERIVATIVES
	The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s crude supply agreements contain purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Inventory Intermediation Agreements commencing in July 2013 that contain purchase obligations for certain volumes of intermediates and refined products. The purchase obligations related to crude oil, feedstocks, intermediates and refined products under these agreements are derivative instruments that have been designated as fair value hedges in order to hedge the commodity price volatility of certain refinery inventory. The fair value of these purchase obligation derivatives is based on market prices of the underlying crude oil and refined products. The level of activity for these derivatives is based on the level of operating inventories.
	As of March 31, 2014, there were 697,550 barrels of crude oil and feedstocks (838,829 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. As of March 31, 2014, there were 3,511,926 barrels of intermediates and refined products (3,274,047 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. These volumes represent the notional value of the contract.
	The Company also enters into economic hedges primarily consisting of commodity derivative contracts that are not designated as hedges and are used to manage price volatility in certain crude oil and feedstock inventories as well as crude oil, feedstock, and refined product sales or purchases. The objective in entering into economic hedges is consistent with the objectives discussed above for fair value hedges. As of March 31, 2014, there were 91,730,000 barrels of crude oil and no barrels of refined products (43,199,000 and 0, respectively, as of December 31, 2013), outstanding under short and long term commodity derivative contracts not designated as hedges representing the notional value of the contracts.
	The following tables provide information about the fair values of these derivative instruments as of March 31, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	March 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	2,473
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	20,829
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	March 31, 2014:
	Commodity contracts	Accounts receivable	$	27,951
	December 31, 2013:
	Commodity contracts	Accounts payable	$	(19,421	)
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended 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
	For the three months ended March 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(7,751	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	Derivatives not designated as hedging instruments:
	For the three months ended March 31, 2014:
	Commodity contracts	Cost of sales	$	72,397
	For the three months ended March 31, 2013:
	Commodity contracts	Cost of sales	$	18,678
	Hedged items designated in fair value hedges:
	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	)
	For the three months ended March 31, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	2,888
	Intermediate and refined product inventory	Cost of sales	$	—
	The Company had no ineffectiveness related to the Company's fair value hedges for the three months ended March 31, 2014 and a loss of $4,863 for the three months ended March 31, 2013 which was recorded in cost of sales. Gains and losses due to ineffectiveness, resulting from the difference in the forward and spot rates of the underlying crude inventory related to the derivatives included with inventory supply arrangement obligations, were excluded from the assessment of hedge effectiveness.

NET_INCOME_PER_SHARE_OF_PBF_EN

NET INCOME PER SHARE OF PBF ENERGY	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
NET INCOME PER SHARE OF PBF ENERGY	'
	NET INCOME PER SHARE OF PBF ENERGY
	The following table sets forth the computation of basic and diluted net income per Class A common share attributable to PBF Energy:
	Basic Earnings Per Share:		Three Months Ended March 31, 2014		Three Months Ended March 31, 2013
	Numerator for basic net income per Class A common share net income attributable to PBF Energy		$	77,444	$	11,406
	Denominator for basic net income per Class A common share-weighted average shares		54,167,861		23,589,687
	Basic net income attributable to PBF Energy per Class A common share		$	1.43	$	0.48
	Diluted Earnings Per Share:
	Numerator:
	Net income attributable to PBF Energy		$	77,444	$	11,406
	Plus: Net income attributable to noncontrolling interest (1)		—		58,305
	Less: Income tax on net income attributable to noncontrolling interest (2)		—		(23,025		)
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy		$	77,444	$	46,686
	Denominator:
	Denominator for basic net income per Class A common share-weighted average shares		54,167,861		23,589,687
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units (3)		—		72,972,131
	Common stock equivalents (4)		523,766		853,758
	Denominator for diluted net income per common share-adjusted weighted average shares		54,691,627		97,415,576
	Diluted net income attributable to PBF Energy per Class A common share		$	1.42	$	0.48
	——————————
	-1	Represents the elimination of the noncontrolling interest associated with the ownership by the members of PBF LLC other than PBF Energy as if such members had fully exchanged their Series A Units for shares of PBF Energy's Class A common stock for the three months ended March 31, 2013. The potential conversion of 42,707,005 PBF LLC Series A Units were excluded from the denominator in computing diluted net income per share for the three months ended March 31, 2014 because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
	-2	Represents an adjustment to apply PBF Energy's statutory tax rate of approximately 39.5% for the three months ended March 31, 2013 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-3	Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-4	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,943,125 and 57,500 shares of PBF Energy Class A common stock because they are anti-dilutive for the three months ended March 31, 2014 and March 31, 2013, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Dividend Declared
	On April 28, 2014, the Company's Board of Directors declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on May 29, 2014 to Class A common stockholders of record at the close of business on May 12, 2014.
	Tax Distributions
	On April 11, 2014, PBF Holding made cash distributions to PBF LLC in the amount of $103,500. PBF LLC subsequently made tax distributions of $103,500 to its members relating to the three months ended March 31, 2014, pursuant to the terms of PBF LLC's amended and restated limited liability company agreement. PBF Energy's share of such tax distributions was $57,573.

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	3 Months Ended
	Mar. 31, 2014
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 Company LLC, 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 Logistics LP, PBF Rail Logistics Company LLC and Delaware City Terminaling Company LLC and PBF Transportation Company LLC 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 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-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	235,846		$	1,289		$	—	$	—		$	237,135
	Accounts receivable	521,340			8,301			—		—			529,641
	Inventories	953,337			592,918			—		—			1,546,255
	Prepaid expense and other current assets	35,114			5,011			—		—			40,125
	Due from related parties	12,709,103			17,255,733			—		(29,964,836		)	—
	Total current assets	14,454,740			17,863,252			—		(29,964,836		)	2,353,156
	Property, plant and equipment, net	24,288			1,733,697			—		—			1,757,985
	Investment in subsidiaries	3,280,156			—			—		(3,280,156		)	—
	Deferred charges and other assets, net	27,542			254,625			—		—			282,167
	Total assets	$	17,786,726		$	19,851,574		$	—	$	(33,244,992	)	$	4,393,308
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	172,917		$	73,902		$	—	$	—		$	246,819
	Accrued expenses	780,437			568,320			—		—			1,348,757
	Current portion of long-term debt	—			12,491			—		—			12,491
	Deferred revenue	6,373			—			—		—			6,373
	Due to related parties	14,135,658			15,829,178			—		(29,964,836		)	—
	Total current liabilities	15,095,385			16,483,891			—		(29,964,836		)	1,614,440
	Delaware Economic Development Authority loan	—			12,000			—		—			12,000
	Long-term debt	667,738			42,599			—		—			710,337
	Intercompany notes payable	32,035			—			—		—			32,035
	Other long-term liabilities	15,742			32,928			—		—			48,670
	Total liabilities	15,810,900			16,571,418			—		(29,964,836		)	2,417,482
	Commitments and contingencies
	Equity:
	Member's equity	933,502			667,511			—		(667,511		)	933,502
	Retained earnings	1,056,616			2,610,891			—		(2,610,891		)	1,056,616
	Accumulated other comprehensive (loss) income	(14,292		)	1,754			—		(1,754		)	(14,292		)
	Total equity	1,975,826			3,280,156			—		(3,280,156		)	1,975,826
	Total liabilities and equity	$	17,786,726		$	19,851,574		$	—	$	(33,244,992	)	$	4,393,308
	16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)
		31-Dec-13
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	76,179		$	791		$	—	$	—		$	76,970
	Accounts receivable	588,385			8,262			—		—			596,647
	Inventories	818,007			627,510			—		—			1,445,517
	Prepaid expense and other current assets	49,251			6,592			—		—			55,843
	Due from related parties	11,807,063			16,600,151			—		(28,407,214		)	—
	Total current assets	13,338,885			17,243,306			—		(28,407,214		)	2,174,977
	Property, plant and equipment, net	60,746			1,720,843			—		—			1,781,589
	Investment in subsidiaries	3,584,622			—			—		(3,584,622		)	—
	Deferred charges and other assets, net	27,923			234,556			—		—			262,479
	Total assets	$	17,012,176		$	19,198,705		$	—	$	(31,991,836	)	$	4,219,045
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	307,612		$	94,681		$	—	$	—		$	402,293
	Accrued expenses	606,388			604,557			—		—			1,210,945
	Current portion of long-term debt	—			12,029			—		—			12,029
	Deferred revenue	7,766			—			—		—			7,766
	Due to related parties	13,589,263			14,817,951			—		(28,407,214		)	—
Total current liabilities	14,511,029			15,529,218			—		(28,407,214		)	1,633,033
Delaware Economic Development Authority loan	—			12,000			—		—			12,000
Long-term debt	682,487			41,060			—		—			723,547
Intercompany notes payable	31,835			—			—		—			31,835
Other long-term liabilities	14,672			31,805			—		—			46,477
Total liabilities	15,240,023			15,614,083			—		(28,407,214		)	2,446,892
Commitments and contingencies
Equity:
Member's equity	933,164			667,173			—		(667,173		)	933,164
Retained earnings	853,527			2,915,720			—		(2,915,720		)	853,527
Accumulated other comprehensive (loss) income	(14,538		)	1,729			—		(1,729		)	(14,538		)
Total equity	1,772,153			3,584,622			—		(3,584,622		)	1,772,153
Total liabilities and equity	$	17,012,176		$	19,198,705		$	—	$	(31,991,836	)	$	4,219,045
16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(UNAUDITED)
	Three Months Ended March 31, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
Revenues	$	4,745,995		$	379,411		$	—	$	(378,963	)	$	4,746,443
Costs and expenses:
Cost of sales, excluding depreciation	4,147,684			378,963			—		(378,963		)	4,147,684
Operating expenses, excluding depreciation	139			268,760			—		—			268,899
General and administrative expenses	31,776			4,848			—		—			36,624
Gain on sale of asset	(186		)	—			—		—			(186		)
Depreciation and amortization expense	3,481			29,734			—		—			33,215
	4,182,894			682,305			—		(378,963		)	4,486,236
Income (loss) from operations	563,101			(302,894		)	—		—			260,207
Other income (expense):
Equity in earnings (loss) of subsidiaries	(304,829		)	—			—		304,829			—
Change in fair value of catalyst leases	—			(2,001		)	—		—			(2,001		)
Interest expense, net	(25,522		)	66			—		—			(25,456		)
Net income (loss)	$	232,750		$	(304,829	)	$	—	$	304,829		$	232,750
Comprehensive income (loss)	$	232,996		$	(304,805	)	$	—	$	304,805		$	232,996
16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)
	Three Months Ended March 31, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
Revenues	$	3,053,792		$	3,513,490		$	—	$	(1,769,435	)	$	4,797,847
Costs and expenses:
Cost of sales, excluding depreciation	3,407,534			2,797,002			—		(1,769,435		)	4,435,101
Operating expenses, excluding depreciation	—			206,015			—		—			206,015
General and administrative expenses	26,445			3,649			—		—			30,094
Depreciation and amortization expense	2,823			23,709			—		—			26,532
	3,436,802			3,030,375			—		(1,769,435		)	4,697,742
(Loss) income from operations	(383,010		)	483,115			—		—			100,105
Other income (expense):
Equity in earnings of subsidiaries	480,866			—			—		(480,866		)	—
Change in fair value of catalyst leases	—			(1,339		)	—		—			(1,339		)
Interest expense, net	(20,701		)	(910		)	—		—			(21,611		)
Net income	$	77,155		$	480,866		$	—	$	(480,866	)	$	77,155
Comprehensive income	$	77,047		$	480,866		$	—	$	(480,866	)	$	77,047
16. 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 provided by 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 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:
Proceeds from revolver borrowings	265,000			—			—		—			265,000
Distribution to members	(29,661		)	—			—		—			(29,661		)
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 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
16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)
	Three Months Ended March 31, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	77,155		$	480,866		$	—	$	(480,866	)	$	77,155
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	4,391			23,751			—		—			28,142
Stock-based compensation	—			1,020			—		—			1,020
Change in fair value of catalyst lease obligations	—			1,339			—		—			1,339
Non-cash change in inventory repurchase obligations	—			(8,153		)	—		—			(8,153		)
Pension and other post retirement benefit costs	—			4,182			—		—			4,182
Equity in earnings of subsidiaries	(480,866		)	—			—		480,866			—
Changes in current assets and current liabilities:
Accounts receivable	(43,507		)	(115,543		)	—		—			(159,050		)
Amounts due to/from related parties	411,435			(384,204		)	—		—			27,231
Inventories	(52,846		)	74,906			—		—			22,060
Prepaid expenses and other current assets	(14,802		)	(400		)	—		—			(15,202		)
Accounts payable	39,652			76,511			—		—			116,163
Accrued expenses	159,378			(4,309		)	—		—			155,069
Deferred revenue	—			1,804			—		—			1,804
Other assets and liabilities	1,430			(10,531		)	—		—			(9,101		)
Net cash provided by operating activities	101,420			141,239			—		—			242,659
Cash flows from investing activities:
Expenditures for property, plant and equipment	(6,736		)	(49,416		)	—		—			(56,152		)
Expenditures for refinery turnarounds costs	—			(2,166		)	—		—			(2,166		)
Expenditures for other assets	—			(835		)	—		—			(835		)
Net cash used in investing activities	(6,736		)	(52,417		)	—		—			(59,153		)
Cash flows from financing activities:
Distributions to members	(32,976		)	—			—		—			(32,976		)
Deferred financing costs and other	(733		)	—			—		—			(733		)
Net cash used in financing activities	(33,709		)	—			—		—			(33,709		)
Net increase in cash and cash equivalents	60,975			88,822			—		—			149,797
Cash and equivalents, beginning of period	241,926			12,365			—		—			254,291
Cash and equivalents, end of period	$	302,901		$	101,187		$	—	$	—		$	404,088

NONCONTROLLING_INTEREST_OF_PBF1

NONCONTROLLING INTEREST OF PBF ENERGY (Tables)	3 Months Ended
	Mar. 31, 2014
Noncontrolling Interest [Abstract]	'
The ownership percentage in PBF LLC	'
	The noncontrolling interest ownership percentage as of March 31, 2014, March 26, 2014 (the completion date of the March 2014 secondary offering) and January 10, 2014 (the completion date of the January 2014 secondary offering) and December 31, 2013 is calculated as follows:
		Holders of			Outstanding Shares			Total *
		PBF LLC Series			of PBF Energy
		A Units			Class A
					Common
					Stock
	December 31, 2013	57,201,674			39,665,473			96,867,147
		59.1	%		40.9	%		100	%
	January 10, 2014	42,201,674			54,665,473			96,867,147
		43.6	%		56.4	%		100	%
	March 26, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	March 31, 2014	27,213,374			69,670,192			96,883,566
		28.1	%		71.9	%		100	%
	——————————
	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
Summary of the allocation of equity between the controlling and noncontrolling interests of PBF Energy	'
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the three months ended March 31, 2014:
		PBF Energy Inc. Equity				Noncontrolling				Total Equity
						Interest
	Balance at January 1, 2014	$	654,130			$	1,061,126			$	1,715,256
	Comprehensive income	77,621				105,897				183,518
	Dividend and distributions	(16,401		)		(13,260		)		(29,661		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings	(60,526		)		—				(60,526		)
	Record allocation of noncontrolling interest upon completion of secondary offerings	596,758				(596,758		)		—
	Stock-based compensation	1,198				222				1,420
	Exercise of PBF LLC options and warrants, net	—				116				116
	Balance at March 31, 2014	$	1,252,780			$	557,343			$	1,810,123

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Inventories consisted of the following:
	March 31, 2014
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	662,276	$	71,169	$	733,445
	Refined products and blendstocks	401,997		376,615		778,612
	Warehouse stock and other	34,198		—		34,198
		$	1,098,471	$	447,784	$	1,546,255
	December 31, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Schedule of deferred charges and other assets, net	'
	Deferred charges and other assets, net consisted of the following:
		March 31, 2014		31-Dec-13
	Deferred turnaround costs, net	$	132,414	$	119,383
	Catalyst	93,806		88,964
	Deferred financing costs, net	26,866		26,541
	Restricted cash	13,617		12,117
	Linefill	9,667		9,636
	Intangible assets, net	560		653
	Other	5,237		5,185
		$	282,167	$	262,479

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
	PBF Energy
	Accrued expenses consisted of the following:
		March 31, 2014		December 31, 2013
	Inventory-related accruals	$	684,726	$	533,012
	Inventory supply and offtake arrangements	475,275		454,893
	Accrued transportation costs	38,246		29,762
	Excise and sales tax payable	36,698		42,814
	Accrued utilities	29,777		25,959
	Accrued salaries and benefits	20,246		10,799
	Income taxes payable	15,655		—
	Renewable energy credit obligations	13,482		15,955
	Customer deposits	13,396		23,621
	Accrued interest	9,023		22,570
	Accrued construction in progress	8,277		33,747
	Other	19,611		16,749
		$	1,364,412	$	1,209,881
	PBF Holding
	Accrued expenses consisted of the following:
		March 31, 2014		31-Dec-13
	Inventory-related accruals	$	684,726	533,012
	Inventory supply and offtake arrangements	475,275		454,893
	Accrued transportation costs	38,246		29,762
	Excise and sales tax payable	36,698		42,814
	Accrued utilities	29,777		25,959
	Accrued salaries and benefits	20,246		10,799
	Renewable energy credit obligations	13,482		15,955
	Customer deposits	13,396		23,621
	Accrued interest	9,023		22,570
	Accrued construction in progress	8,277		33,747
	Other	19,611		17,813
		$	1,348,757	$	1,210,945

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Summary of the income tax provision	'
	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
		Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
	Current tax benefit	$	16,719		$	—
	Deferred tax expense	32,960			7,444
	Total tax expense	$	49,679		$	7,444
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	The difference between the Company’s income tax expense and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
		Three Months Ended March 31, 2014					Three Months Ended March 31, 2013
	Provision at Federal statutory rate	$	44,493		35	%	$	6,598	35	%
	Increase (decrease) attributable to flow-through of certain tax adjustments:
	State income taxes (net federal income tax)	6,623			5.2	%	819		4.3	%
	Non deductible/nontaxable items	178			0.1	%	18		0.1	%
	Other	(1,615		)	(1.3	)%	9		0.1	%
	Total	$	49,679		39	%	$	7,444	39.5	%

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	3 Months Ended
	Mar. 31, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Schedule of net periodic benefit cost	'
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:
		Three Months Ended March 31,
	Pension Benefits	2014			2013
	Components of net periodic benefit cost:
	Service cost	$	4,291		$	3,699
	Interest cost	570			248
	Expected return on plan assets	(524		)	(138		)
	Amortization of prior service costs	3			3
	Amortization of loss	222			105
	Net periodic benefit cost	$	4,562		$	3,917
		Three Months Ended March 31,
	Post Retirement Medical Plan	2014			2013
	Components of net periodic benefit cost:
	Service cost	$	178		$	181
	Interest cost	93			84
	Amortization of prior service costs	(20		)	—
	Amortization of gain	(5		)	—
	Net periodic benefit cost	$	246		$	265

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of March 31, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of March 31, 2014
		Fair Value Hierarchy									Total Gross Fair Value		Effect of Counter-party Netting			Net Carrying Value on Balance Sheet
		Level 1				Level 2			Level 3
	Assets:
	Money market funds	$	155,861			$	—		$	—	$	155,861	N/A			$	155,861
	Non-qualified pension plan assets	4,955				—			—		4,955		N/A			4,955
	Commodity contracts	33,436				19,839			800		54,075		(26,124		)	27,951
	Derivatives included with intermediation agreement obligations	—				20,829			—		20,829		—			20,829
	Derivatives included with inventory supply arrangement obligations	—				2,473			—		2,473		—			2,473
	Total	$	194,252			$	43,141		$	800	$	238,193	$	(26,124	)	$	212,069
	Liabilities:
	Catalyst lease obligations	—				55,090			—		55,090		N/A			55,090
	Commodity contracts	—				21,573			4,551		26,124		(26,124		)	—
	Total	$	—			$	76,663		$	4,551	$	81,214	$	(26,124	)	$	55,090
		As of December 31, 2013
		Fair Value Hierarchy									Total
		Level 1				Level 2			Level 3
	Assets:
	Money market funds	$	5,857			$	—		$	—	$	5,857
	Non-qualified pension plan assets	4,905				—			—		4,905
	Commodity contracts	4,252				6,681			—		10,933
	Derivatives included with inventory intermediation agreement obligations	—				6,016			—		6,016
	Liabilities:
	Commodity contracts	—				6,989			23,365		30,354
	Catalyst lease obligations	—				53,089			—		53,089
	Derivatives included with inventory supply arrangement obligations	—				177			—		177
Schedule of Effect of Significant Unobservable Inputs	'
	The table below summarizes the changes in fair value measurements of commodity contracts categorized in Level 3 of the fair value hierarchy:
			Three Months Ended March 31,
			2014				2013
	Balance at beginning of period		$	(23,365	)		$	—
	Purchases		—				—
	Settlements		(1,305		)		—
	Unrealized gain included in earnings		20,919				—
	Transfers into Level 3		—				—
	Transfers out of Level 3		—				—
	Balance at end of period		$	(3,751	)		$	—
Schedule of Fair value of Debt	'
	The table below summarizes the fair value and carrying value as of March 31, 2014 and December 31, 2013.
		March 31, 2014							December 31, 2013
		Carrying				Fair			Carrying		Fair
		value				value			value		value
	Senior secured notes (a)	$	667,738			$	698,785		$	667,487	$	697,568
	Revolver (b)	—				—			15,000		15,000
	Catalyst leases (c)	55,090				55,090			53,089		53,089
		722,828				753,875			735,576		765,657
	Less - Current maturities	12,491				12,491			12,029		12,029
	Long-term debt	$	710,337			$	741,384		$	723,547	$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement.

DERIVATIVES_Tables

DERIVATIVES (Tables)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Fair Value of Derivative Instruments	'
	The following tables provide information about the fair values of these derivative instruments as of March 31, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	March 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	2,473
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	20,829
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	March 31, 2014:
	Commodity contracts	Accounts receivable	$	27,951
	December 31, 2013:
	Commodity contracts	Accounts payable	$	(19,421	)
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	'
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended 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
	For the three months ended March 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(7,751	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—
	Derivatives not designated as hedging instruments:
	For the three months ended March 31, 2014:
	Commodity contracts	Cost of sales	$	72,397
	For the three months ended March 31, 2013:
	Commodity contracts	Cost of sales	$	18,678
	Hedged items designated in fair value hedges:
	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	)
	For the three months ended March 31, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	2,888
	Intermediate and refined product inventory	Cost of sales	$	—

NET_INCOME_PER_SHARE_OF_PBF_EN1

NET INCOME PER SHARE OF PBF ENERGY (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Computation of basic and diluted net income per common share	'
	he following table sets forth the computation of basic and diluted net income per Class A common share attributable to PBF Energy:
	Basic Earnings Per Share:		Three Months Ended March 31, 2014		Three Months Ended March 31, 2013
	Numerator for basic net income per Class A common share net income attributable to PBF Energy		$	77,444	$	11,406
	Denominator for basic net income per Class A common share-weighted average shares		54,167,861		23,589,687
	Basic net income attributable to PBF Energy per Class A common share		$	1.43	$	0.48
	Diluted Earnings Per Share:
	Numerator:
	Net income attributable to PBF Energy		$	77,444	$	11,406
	Plus: Net income attributable to noncontrolling interest (1)		—		58,305
	Less: Income tax on net income attributable to noncontrolling interest (2)		—		(23,025		)
	Numerator for diluted net income per Class A common share net income attributable to PBF Energy		$	77,444	$	46,686
	Denominator:
	Denominator for basic net income per Class A common share-weighted average shares		54,167,861		23,589,687
	Effect of dilutive securities:
	Conversion of PBF LLC Series A Units (3)		—		72,972,131
	Common stock equivalents (4)		523,766		853,758
	Denominator for diluted net income per common share-adjusted weighted average shares		54,691,627		97,415,576
	Diluted net income attributable to PBF Energy per Class A common share		$	1.42	$	0.48
	——————————
	-1	Represents the elimination of the noncontrolling interest associated with the ownership by the members of PBF LLC other than PBF Energy as if such members had fully exchanged their Series A Units for shares of PBF Energy's Class A common stock for the three months ended March 31, 2013. The potential conversion of 42,707,005 PBF LLC Series A Units were excluded from the denominator in computing diluted net income per share for the three months ended March 31, 2014 because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
	-2	Represents an adjustment to apply PBF Energy's statutory tax rate of approximately 39.5% for the three months ended March 31, 2013 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-3	Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
	-4	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,943,125 and 57,500 shares of PBF Energy Class A common stock because they are anti-dilutive for the three months ended March 31, 2014 and March 31, 2013, respectively.

CONDENSED_CONSOLIDATING_FINANC1

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	3 Months Ended
	Mar. 31, 2014
Condensed Financial Information of Subsidiary Disclosure [Abstract]	'
Condensed Consolidating Balance Sheet	'
	CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)
		31-Mar-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	235,846		$	1,289		$	—	$	—		$	237,135
	Accounts receivable	521,340			8,301			—		—			529,641
	Inventories	953,337			592,918			—		—			1,546,255
	Prepaid expense and other current assets	35,114			5,011			—		—			40,125
	Due from related parties	12,709,103			17,255,733			—		(29,964,836		)	—
	Total current assets	14,454,740			17,863,252			—		(29,964,836		)	2,353,156
	Property, plant and equipment, net	24,288			1,733,697			—		—			1,757,985
	Investment in subsidiaries	3,280,156			—			—		(3,280,156		)	—
	Deferred charges and other assets, net	27,542			254,625			—		—			282,167
	Total assets	$	17,786,726		$	19,851,574		$	—	$	(33,244,992	)	$	4,393,308
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	172,917		$	73,902		$	—	$	—		$	246,819
	Accrued expenses	780,437			568,320			—		—			1,348,757
	Current portion of long-term debt	—			12,491			—		—			12,491
	Deferred revenue	6,373			—			—		—			6,373
	Due to related parties	14,135,658			15,829,178			—		(29,964,836		)	—
	Total current liabilities	15,095,385			16,483,891			—		(29,964,836		)	1,614,440
	Delaware Economic Development Authority loan	—			12,000			—		—			12,000
	Long-term debt	667,738			42,599			—		—			710,337
	Intercompany notes payable	32,035			—			—		—			32,035
	Other long-term liabilities	15,742			32,928			—		—			48,670
	Total liabilities	15,810,900			16,571,418			—		(29,964,836		)	2,417,482
	Commitments and contingencies
	Equity:
	Member's equity	933,502			667,511			—		(667,511		)	933,502
	Retained earnings	1,056,616			2,610,891			—		(2,610,891		)	1,056,616
	Accumulated other comprehensive (loss) income	(14,292		)	1,754			—		(1,754		)	(14,292		)
	Total equity	1,975,826			3,280,156			—		(3,280,156		)	1,975,826
	Total liabilities and equity	$	17,786,726		$	19,851,574		$	—	$	(33,244,992	)	$	4,393,308
	16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)
		31-Dec-13
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	76,179		$	791		$	—	$	—		$	76,970
	Accounts receivable	588,385			8,262			—		—			596,647
	Inventories	818,007			627,510			—		—			1,445,517
	Prepaid expense and other current assets	49,251			6,592			—		—			55,843
	Due from related parties	11,807,063			16,600,151			—		(28,407,214		)	—
	Total current assets	13,338,885			17,243,306			—		(28,407,214		)	2,174,977
	Property, plant and equipment, net	60,746			1,720,843			—		—			1,781,589
	Investment in subsidiaries	3,584,622			—			—		(3,584,622		)	—
	Deferred charges and other assets, net	27,923			234,556			—		—			262,479
	Total assets	$	17,012,176		$	19,198,705		$	—	$	(31,991,836	)	$	4,219,045
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	307,612		$	94,681		$	—	$	—		$	402,293
	Accrued expenses	606,388			604,557			—		—			1,210,945
	Current portion of long-term debt	—			12,029			—		—			12,029
	Deferred revenue	7,766			—			—		—			7,766
	Due to related parties	13,589,263			14,817,951			—		(28,407,214		)	—
	Total current liabilities	14,511,029			15,529,218			—		(28,407,214		)	1,633,033
	Delaware Economic Development Authority loan	—			12,000			—		—			12,000
	Long-term debt	682,487			41,060			—		—			723,547
	Intercompany notes payable	31,835			—			—		—			31,835
	Other long-term liabilities	14,672			31,805			—		—			46,477
Total liabilities	15,240,023			15,614,083			—		(28,407,214		)	2,446,892
Commitments and contingencies
Equity:
Member's equity	933,164			667,173			—		(667,173		)	933,164
Retained earnings	853,527			2,915,720			—		(2,915,720		)	853,527
Accumulated other comprehensive (loss) income	(14,538		)	1,729			—		(1,729		)	(14,538		)
Total equity	1,772,153			3,584,622			—		(3,584,622		)	1,772,153
Total liabilities and equity	$	17,012,176		$	19,198,705		$	—	$	(31,991,836	)	$	4,219,045
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	(UNAUDITED)
		Three Months Ended March 31, 2014
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	Revenues	$	4,745,995		$	379,411		$	—	$	(378,963	)	$	4,746,443
	Costs and expenses:
	Cost of sales, excluding depreciation	4,147,684			378,963			—		(378,963		)	4,147,684
	Operating expenses, excluding depreciation	139			268,760			—		—			268,899
	General and administrative expenses	31,776			4,848			—		—			36,624
	Gain on sale of asset	(186		)	—			—		—			(186		)
	Depreciation and amortization expense	3,481			29,734			—		—			33,215
		4,182,894			682,305			—		(378,963		)	4,486,236
	Income (loss) from operations	563,101			(302,894		)	—		—			260,207
	Other income (expense):
	Equity in earnings (loss) of subsidiaries	(304,829		)	—			—		304,829			—
	Change in fair value of catalyst leases	—			(2,001		)	—		—			(2,001		)
	Interest expense, net	(25,522		)	66			—		—			(25,456		)
	Net income (loss)	$	232,750		$	(304,829	)	$	—	$	304,829		$	232,750
	Comprehensive income (loss)	$	232,996		$	(304,805	)	$	—	$	304,805		$	232,996
	16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
	(UNAUDITED)
		Three Months Ended March 31, 2013
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	Revenues	$	3,053,792		$	3,513,490		$	—	$	(1,769,435	)	$	4,797,847
	Costs and expenses:
	Cost of sales, excluding depreciation	3,407,534			2,797,002			—		(1,769,435		)	4,435,101
	Operating expenses, excluding depreciation	—			206,015			—		—			206,015
	General and administrative expenses	26,445			3,649			—		—			30,094
	Depreciation and amortization expense	2,823			23,709			—		—			26,532
		3,436,802			3,030,375			—		(1,769,435		)	4,697,742
	(Loss) income from operations	(383,010		)	483,115			—		—			100,105
	Other income (expense):
	Equity in earnings of subsidiaries	480,866			—			—		(480,866		)	—
	Change in fair value of catalyst leases	—			(1,339		)	—		—			(1,339		)
	Interest expense, net	(20,701		)	(910		)	—		—			(21,611		)
	Net income	$	77,155		$	480,866		$	—	$	(480,866	)	$	77,155
	Comprehensive income	$	77,047		$	480,866		$	—	$	(480,866	)	$	77,047
Condensed Consolidating Statement of Cash Flow	'
	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 provided by 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 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:
	Proceeds from revolver borrowings	265,000			—			—		—			265,000
	Distribution to members	(29,661		)	—			—		—			(29,661		)
	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 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
	16. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)
		Three Months Ended March 31, 2013
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Combining and Consolidating Adjustments			Total
	Cash flows from operating activities:
	Net income (loss)	$	77,155		$	480,866		$	—	$	(480,866	)	$	77,155
	Adjustments to reconcile net income to net
	cash provided by operating activities:
	Depreciation and amortization	4,391			23,751			—		—			28,142
	Stock-based compensation	—			1,020			—		—			1,020
	Change in fair value of catalyst lease obligations	—			1,339			—		—			1,339
	Non-cash change in inventory repurchase obligations	—			(8,153		)	—		—			(8,153		)
	Pension and other post retirement benefit costs	—			4,182			—		—			4,182
	Equity in earnings of subsidiaries	(480,866		)	—			—		480,866			—
	Changes in current assets and current liabilities:
	Accounts receivable	(43,507		)	(115,543		)	—		—			(159,050		)
	Amounts due to/from related parties	411,435			(384,204		)	—		—			27,231
	Inventories	(52,846		)	74,906			—		—			22,060
	Prepaid expenses and other current assets	(14,802		)	(400		)	—		—			(15,202		)
	Accounts payable	39,652			76,511			—		—			116,163
	Accrued expenses	159,378			(4,309		)	—		—			155,069
	Deferred revenue	—			1,804			—		—			1,804
	Other assets and liabilities	1,430			(10,531		)	—		—			(9,101		)
	Net cash provided by operating activities	101,420			141,239			—		—			242,659
Cash flows from investing activities:
Expenditures for property, plant and equipment	(6,736		)	(49,416		)	—		—			(56,152		)
Expenditures for refinery turnarounds costs	—			(2,166		)	—		—			(2,166		)
Expenditures for other assets	—			(835		)	—		—			(835		)
Net cash used in investing activities	(6,736		)	(52,417		)	—		—			(59,153		)
Cash flows from financing activities:
Distributions to members	(32,976		)	—			—		—			(32,976		)
Deferred financing costs and other	(733		)	—			—		—			(733		)
Net cash used in financing activities	(33,709		)	—			—		—			(33,709		)
Net increase in cash and cash equivalents	60,975			88,822			—		—			149,797
Cash and equivalents, beginning of period	241,926			12,365			—		—			254,291
Cash and equivalents, end of period	$	302,901		$	101,187		$	—	$	—		$	404,088

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) (USD $)	Jan. 09, 2014	Mar. 27, 2014	Jan. 11, 2014	Mar. 31, 2014	Mar. 25, 2014	Mar. 27, 2014	Jan. 11, 2014
	Initial Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]
	Class A Common Stock [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]	Series A Units [Member]	Series A Units [Member]
						PBF LLC [Member]	PBF LLC [Member]
Description of Business [Line Items]	'	'	'	'	'	'	'
Public offering (in shares)	'	15,000,000	15,000,000	30,000,000	'	'	'
Public offering, offering price per share	$28	'	'	'	$25.39	'	'
Stock Issued During Period, Shares, Conversion of Convertible Securities	'	'	'	'	'	15,000,000	15,000,000

NONCONTROLLING_INTEREST_OF_PBF2

NONCONTROLLING INTEREST OF PBF ENERGY (Owenership Percentage) (Details)

Mar. 31, 2014

Mar. 25, 2014

Jan. 09, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 25, 2014

Jan. 09, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 25, 2014

Jan. 09, 2014

Dec. 31, 2013

Mar. 27, 2014

Jan. 11, 2014

Mar. 31, 2014

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

Secondary Public Offering [Member]

Secondary Public Offering [Member]

Secondary Public Offering [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Series A Units [Member]

Series A Units [Member]

Series A Units [Member]

Series A Units [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Noncontrolling Interest [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Public offering (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

15,000,000

15,000,000

30,000,000

Shares outstanding

96,883,566

[1]

96,883,566

[1]

96,867,147

[1]

96,867,147

[1]

69,670,192

69,670,192

54,665,473

39,665,473

27,213,374

27,213,374

42,201,674

57,201,674

'

'

'

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

[1]

100.00%

[1]

100.00%

[1]

71.90%

71.90%

56.40%

40.90%

28.10%

28.10%

43.60%

59.10%

'

'

'

[1]

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

NONCONTROLLING_INTEREST_OF_PBF3

NONCONTROLLING INTEREST OF PBF ENERGY (Allocation of Equity) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Noncontrolling Interest [Line Items]	'	'
Beginning balance	$1,715,256	'
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	77,621	11,380
Less: comprehensive income attributable to noncontrolling interest	105,897	58,223
Comprehensive income	183,518	69,603
Dividends and Distributions	-29,661	'
Record tax receivable agreement	-60,526	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	0	'
Stock-based compensation	1,420	'
Stock Issued During Period, Value, Stock Options Exercised	116	'
Ending balance	1,810,123	'
PBF Energy [Member]	'	'
Noncontrolling Interest [Line Items]	'	'
Beginning balance	654,130	'
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	77,621	'
Dividends and Distributions	-16,401	'
Record tax receivable agreement	-60,526	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	596,758	'
Stock-based compensation	1,198	'
Stock Issued During Period, Value, Stock Options Exercised	0	'
Ending balance	1,252,780	'
Noncontrolling Interest [Member]	'	'
Noncontrolling Interest [Line Items]	'	'
Beginning balance	1,061,126	'
Less: comprehensive income attributable to noncontrolling interest	105,897	'
Dividends and Distributions	-13,260	'
Record tax receivable agreement	0	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	-596,758	'
Stock-based compensation	222	'
Stock Issued During Period, Value, Stock Options Exercised	116	'
Ending balance	$557,343	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'
Crude oil and feedstocks	$733,445	$608,436
Refined products and blendstocks	778,612	803,319
Other Inventory, Supplies, Gross	34,198	33,762
Total inventory	1,546,255	1,445,517
Excess of replacement value of inventory over LIFO carrying value	105,258	78,407
Titled Inventory [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	662,276	518,599
Refined products and blendstocks	401,997	425,033
Other Inventory, Supplies, Gross	34,198	33,762
Total inventory	1,098,471	977,394
Inventory Supply and Offtake Arrangements [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	71,169	89,837
Refined products and blendstocks	376,615	378,286
Other Inventory, Supplies, Gross	0	0
Total inventory	$447,784	$468,123

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Deferred turnaround costs, net	$132,414	$119,383
Catalyst	93,806	88,964
Deferred financing costs, net	26,866	26,541
Restricted cash	13,617	12,117
Linefill	9,667	9,636
Intangible assets, net	560	653
Other	5,237	5,185
Deferred charges and other assets	$282,167	$262,479

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified			Morgan Stanley Capital Group, Inc [Member]	PBF Holding Company LLC [Member]	PBF Holding Company LLC [Member]
Repurchase Agreement Counterparty [Line Items]	'	'	'	'	'
Non-cash benefit related to repurchase obligation	'	'	$15,904	'	'
Accrued Expenses:	'	'	'	'	'
Excise and sales tax payable	684,726	533,012	'	684,726	533,012
Inventory supply and offtake arrangements	475,275	454,893	'	475,275	454,893
Excise and sales tax payable	36,698	42,814	'	36,698	42,814
Accrued utilities	38,246	29,762	'	38,246	29,762
Accrued interest	9,023	22,570	'	9,023	22,570
Accrued salaries and benefits	20,246	10,799	'	20,246	10,799
Accrued utilities	29,777	25,959	'	29,777	25,959
Customer deposits	13,396	23,621	'	13,396	23,621
Renewable energy credit obligations	13,482	15,955	'	13,482	15,955
Accrued construction in progress	8,277	33,747	'	8,277	33,747
Income taxes payable	15,655	0	'	'	'
Other	19,611	16,749	'	19,611	17,813
Accrued expenses	$1,364,412	$1,209,881	'	$1,348,757	$1,210,945

CREDIT_FACILITY_AND_LONGTERM_D1

CREDIT FACILITY AND LONG-TERM DEBT (Details) (Line of Credit [Member], USD $)	Mar. 31, 2014	Mar. 24, 2014	Mar. 31, 2014	Mar. 31, 2014
	Rail Facility [Domain]	Rail Facility [Domain]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]
			Immediately	First Anniversary
Debt Instrument [Line Items]	'	'	'	'
Line of Credit Facility, Amount Outstanding	$0	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	$250,000,000	'	'
Debt Instrument, Advances, Borrowing Base, As a Percentage	'	'	70.00%	65.00%

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014		Mar. 31, 2013	Mar. 25, 2014		Jan. 09, 2014		Dec. 31, 2013
Percentage of ownership in PBF LLC	100.00%	[1]	'	100.00%	[1]	100.00%	[1]	100.00%	[1]
Current tax benefit	$16,719		$0	'		'		'
Deferred tax expense	32,960		7,444	'		'		'
Total tax expense	49,679		7,444	'		'		'
Provision at Federal statutory rate, amount	44,493		6,598	'		'		'
State income taxes (ned federal income tax), amount	6,623		819	'		'		'
Non deductible/nontaxable items, amount	178		18	'		'		'
Other, amount	($1,615)		$9	'		'		'
Provision at Federal statutory rate, as a percent	35.00%		35.00%	'		'		'
State income taxes (net federal income tax), as a percent	5.20%		4.30%	'		'		'
Non deductible/nontaxable items, as a percent	0.10%		0.10%	'		'		'
Other, as a percent	-1.30%		0.10%	'		'		'
Effective tax rate	39.00%		39.50%	'		'		'
PBF Energy [Member] | Class A Common Stock [Member]	'		'	'		'		'
Percentage of ownership in PBF LLC	71.90%		'	71.90%		56.40%		40.90%
[1]	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

INTERCOMPANY_NOTE_PAYABLE_Deta

INTERCOMPANY NOTE PAYABLE (Details) (PBF Holding Company LLC [Member], USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014
In Thousands, unless otherwise specified			Notes Payable, Other Payables [Member]
Debt Instrument [Line Items]	'	'	'
Intercompany notes payable	$32,035	$31,835	'
Debt fixed interest rate	'	'	2.50%
Note payable term	'	'	'5 years

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)

3 Months Ended

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Mar. 31, 2014

Mar. 25, 2014

Jan. 09, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 25, 2014

Jan. 09, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2010

Mar. 31, 2014

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

PBF Energy [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Environmental Issue [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

Class A Common Stock [Member]

ppm

Valero [Member]

PBF Energy and Valero [Member]

New York [Member]

Northeastern states [Member]

ppm

ppm

Loss Contingencies [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Environmental liability

'

'

'

'

'

'

'

'

$11,473

$9,869

'

'

'

'

Discount rate used for environmental liability assessment

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

Restricted cash for environmental liabilities

13,617

'

'

12,117

'

'

'

'

12,117

12,117

'

'

'

'

Maximum pre-disposal environmental obligations of Valero

'

'

'

'

'

'

'

'

'

'

20,000

'

'

'

Payments to acquire environmental insurance policies

'

'

'

'

'

'

'

'

'

'

'

$75,000

'

'

Term of insurance policies

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

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

'

'

'

'

'

'

'

'

10

'

'

'

15

500

Public Utilities, Description of Specific Regulatory Liabilities

'

'

'

'

'

'

'

'

'80

'

'

'

'

'

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

85.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

[1]

100.00%

[1]

100.00%

[1]

71.90%

71.90%

56.40%

40.90%

'

'

'

'

'

'

[1]

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

DIVIDENDS_AND_DISTRIBUTIONS_De

DIVIDENDS AND DISTRIBUTIONS (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Distribution Made to Member or Limited Partner [Line Items]	'	'
Dividends per common share	$0.30	$0.30
PBF Holding Company LLC [Member] | Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	$29,661	'
PBF LLC [Member] | Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	29,065	'
PBF LLC [Member] | Tax Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	596	'
PBF LLC [Member] | PBF Energy [Member] | Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	16,401	'
PBF Energy [Member] | Class A Common Stock [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Dividends per common share	$0.30	'
Aggregate amount of dividends paid	$16,401	'

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Pension Plan, Defined Benefit [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	$4,291	$3,699
Interest cost	570	248
Expected return on plan assets	-524	-138
Amortization of prior service costs	3	3
Amortization of loss	222	105
Net periodic benefit cost	4,562	3,917
Post Retirement Medical Plan [Member]	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'
Service cost	178	181
Interest cost	93	84
Amortization of prior service costs	-20	0
Amortization of loss	-5	0
Net periodic benefit cost	$246	$265

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Non-qualified pension plan assets	$4,955	$4,905
Derivative assets, Effect of Counter-party Netting	-26,124	'
Assets, Total Gross Fair Value	238,193	'
Assets, Net Carrying Value on Balance Sheet	212,069	'
Derivative, Collateral, Right to Reclaim Cash	-26,124	'
Liabilities, Total Gross Fair Value	81,214	'
Liabilities, Net Carrying Value on Balance Sheet	55,090	'
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Non-qualified pension plan assets	4,955	4,905
Assets, Total Gross Fair Value	194,252	'
Liabilities, Total Gross Fair Value	0	'
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Non-qualified pension plan assets	0	0
Assets, Total Gross Fair Value	43,141	'
Liabilities, Total Gross Fair Value	76,663	'
Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Non-qualified pension plan assets	0	0
Assets, Total Gross Fair Value	800	'
Liabilities, Total Gross Fair Value	4,551	'
Catalyst lease obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	55,090	53,089
Catalyst lease obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	0	0
Catalyst lease obligations [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	55,090	53,089
Catalyst lease obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Catalyst lease obligations	0	0
Commodity contract [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	26,124	'
Derivative, Collateral, Right to Reclaim Cash	-26,124	'
Derivative Liability	0	30,354
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	0	'
Derivative Liability	'	0
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	21,573	'
Derivative Liability	'	6,989
Commodity contract [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	4,551	'
Derivative Liability	'	23,365
Derivatives included with inventory supply arrangement obligations [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	2,473	'
Derivative assets, Effect of Counter-party Netting	0	'
Derivative assets, Net Carrying Value on Balance Sheet	2,473	'
Derivative Liability	'	177
Derivatives included with inventory supply arrangement obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0	'
Derivative Liability	'	0
Derivatives included with inventory supply arrangement obligations [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	2,473	'
Derivative Liability	'	177
Derivatives included with inventory supply arrangement obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0	'
Derivative Liability	'	0
Money market funds [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	155,861	5,857
Money market funds [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	155,861	5,857
Money market funds [Member] | Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	0	0
Money market funds [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents	0	0
Commodity contract [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	54,075	'
Derivative assets, Effect of Counter-party Netting	-26,124	'
Derivative assets, Net Carrying Value on Balance Sheet	27,951	10,933
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	33,436	'
Derivative assets, Net Carrying Value on Balance Sheet	'	4,252
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	19,839	'
Derivative assets, Net Carrying Value on Balance Sheet	'	6,681
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	800	'
Derivative assets, Net Carrying Value on Balance Sheet	'	0
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	20,829	'
Derivative assets, Effect of Counter-party Netting	0	'
Derivative assets, Net Carrying Value on Balance Sheet	20,829	6,016
Derivatives included with intermediation agreement obligations [Member] | Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative 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	20,829	'
Derivative assets, Net Carrying Value on Balance Sheet	'	6,016
Derivatives included with intermediation agreement obligations [Member] | Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative 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, 2014	Mar. 31, 2013
Commodity Contract [Member]	'	'
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]	'	'
Balance at beginning of period	$23,365	$0
Purchases	0	0
Settlements	-1,305	0
Unrealized loss included in earnings	20,919	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Balance at end of period	$3,751	$0

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	$722,828		$735,576
Long-term debt, Fair value	753,875		765,657
Long-term Debt and Capital Lease Obligations, Current	12,491		12,029
Long-Term Debt And Capital Lease Obligations, Current, Fair Value Disclosure	12,491		12,029
Long-term debt	710,337		723,547
Long-term debt, excluding current maturities, Fair value	741,384		753,628
Senior secured notes [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	667,738		667,487
Long-term debt, Fair value	698,785		697,568
Long-term Line of Credit	0	[1]	15,000	[1]
Lines of Credit, Fair Value Disclosure	0	[1]	15,000	[1]
Catalyst lease [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	55,090	[2]	53,089	[2]
Long-term debt, Fair value	$55,090	[2]	$53,089	[2]
[1]	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.
[2]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)

3 Months Ended

In Thousands, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Crude Oil Commodity Contract [Member]

Crude Oil Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

Derivative [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Derivative, notional amount, volume

'

'

697,550

838,829

0

0

3,511,926

3,274,047

91,730,000

43,199,000

0

0

Loss on fair value hedge ineffectiveness

$0

$4,863

'

'

'

'

'

'

'

'

'

'

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$2,473	($177)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	20,829	6,016
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$27,951	($19,421)

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (Cost of Sales [Member], USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Gain or (Loss) Recognized in Income on Derivatives	$2,651	($7,751)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Gain or (Loss) Recognized in Income on Derivatives	14,812	0
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Fair Value Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Gain or (Loss) Recognized in Income on Derivatives	-2,651	2,888
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Gain or (Loss) Recognized in Income on Derivatives	-14,812	0
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Gain or (Loss) Recognized in Income on Derivatives	$72,397	$18,678

NET_INCOME_PER_SHARE_OF_PBF_EN2

NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)	0 Months Ended	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Apr. 30, 2014	Mar. 31, 2014		Mar. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'		'
Effective tax rate	'	39.00%		39.50%
Statutory tax rate	'	'		39.50%
Basic Earnings Per Share:	'	'		'
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	'	$77,444		$11,406
Denominator for basic net income per Class A common share-weighted average shares (in shares)	'	54,167,861		23,589,687
Basic net income attributable to PBF Energy per Class A common share (in usd per share)	'	$1.43		$0.48
Diluted Earnings Per Share:	'	'		'
Net income attributable to PBF Energy	'	77,444		11,406
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	'	0	[1]	58,305
Dilutive Securities, Effect On Basic Earnings Per Share, Other, Tax	'	0	[2]	-23,025	[2]
Numerator for diluted net income per Class A common share	'	$77,444		$46,686
Denominator for basic net income per Class A common share-weighted average shares (in shares)	'	54,167,861		23,589,687
Effect of dilutive securities:	'	'		'
Incremental Common Shares Attributable To Dilutive Effect Of Conversion Of Stock	'	0	[3]	72,972,131	[3]
Incremental Common Shares Attributable To Dilutive Effect Of Share-Based Payments And Call Options And Warrants	'	523,766	[4]	853,758	[4]
Denominator for diluted net income per common share-adjusted weighted average shares (in shares)	97,415,576	54,691,627		97,415,576
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)	'	$1.42		$0.48
Stock Options [Member]	'	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	'	1,943,125		57,500
PBF LLC [Member] | Series A Units [Member]	'	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	'	42,707,005		'
[1]	(1)Represents the elimination of the noncontrolling interest associated with the ownership by the members of PBF LLC other than PBF Energy as if such members had fully exchanged their Series A Units for shares of PBF Energy's Class A common stock for the three months ended March 31, 2013. The potential conversion of 42,707,005 PBF LLC Series A Units were excluded from the denominator in computing diluted net income per share for the three months ended March 31, 2014 because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.
[2]	Represents an adjustment to apply PBF Energy's statutory tax rate of approximately 39.5% for the three months ended MarchB 31, 2013 to the noncontrolling interest. The adjustment assumes the full exchange of existing PBF LLC Series A Units as described in (1) above.
[3]	Represents an adjustment to weighted-average diluted shares to assume the full exchange of existing PBF LLC Series A Units as described in (1) above.
[4]	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method. Common stock equivalents excludes the effects of options to purchase 1,943,125 and 57,500 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the three months ended MarchB 31, 2014 and MarchB 31, 2013, respectively.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended	3 Months Ended		0 Months Ended		3 Months Ended	0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Apr. 30, 2014	Mar. 31, 2014	Mar. 31, 2014	Apr. 12, 2014	Apr. 12, 2014	Mar. 31, 2014	Apr. 12, 2014
	Subsequent Event [Member]	Cash Distribution [Member]	Cash Distribution [Member]	Cash Distribution [Member]	Cash Distribution [Member]	Tax Distribution [Member]	Tax Distribution [Member]
	PBF Energy [Member]	PBF Holding Company LLC [Member]	PBF LLC [Member]	Subsequent Event [Member]	Subsequent Event [Member]	PBF LLC [Member]	Subsequent Event [Member]
	Class A Common Stock [Member]			PBF Holding Company LLC [Member]	PBF Energy [Member]		PBF LLC [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'
Distribution received	'	'	'	'	$57,573	'	'
Dividends declared per share	$0.30	'	'	'	'	'	'
Distribution Made to Limited Partner, Cash Distributions Paid	'	$29,661	$29,065	$103,500	'	$596	$103,500

CONDENSED_CONSOLIDATING_FINANC2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'
Revenues	$4,746,443	$4,797,847	'
Cost of sales, excluding depreciation	4,147,684	4,435,101	'
Net income	183,272	69,711	'
Accounts receivable	-529,641	'	-596,647
Accounts payable	-246,819	'	-402,293
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	379,411	3,513,490	'
Cost of sales, excluding depreciation	378,963	2,797,002	'
Net income	-304,829	480,866	'
Equity in earnings of subsidiaries	0	0	'
Accounts receivable	-8,301	'	-8,262
Accounts payable	-73,902	'	-94,681
Issuer [Member]	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'
Revenues	4,745,995	3,053,792	'
Cost of sales, excluding depreciation	4,147,684	3,407,534	'
Net income	232,750	77,155	'
Equity in earnings of subsidiaries	-304,829	480,866	'
Accounts receivable	-521,340	'	-588,385
Accounts payable	($172,917)	'	($307,612)

CONDENSED_CONSOLIDATING_FINANC3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$237,135	$76,970	$404,088	$285,884
Accounts receivable	529,641	596,647	'	'
Inventories	1,546,255	1,445,517	'	'
Prepaid expense and other current assets	40,125	55,843	'	'
Total current assets	2,365,822	2,200,506	'	'
Property, plant and equipment, net	1,757,985	1,781,589	'	'
Deferred charges and other assets, net	282,167	262,479	'	'
Total assets	4,716,419	4,413,808	'	'
Current liabilities:	'	'	'	'
Accounts payable	246,819	402,293	'	'
Accrued expenses	1,364,412	1,209,881	'	'
Long-term Debt and Capital Lease Obligations, Current	12,491	12,029	'	'
Deferred revenue	6,373	7,766	'	'
Total current liabilities	1,642,636	1,644,510	'	'
Delaware Economic Development Authority loan	12,000	12,000	'	'
Long-term debt	710,337	723,547	'	'
Other long-term liabilities	44,714	43,720	'	'
Total liabilities	2,906,296	2,698,552	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Retained earnings	64,622	3,579	'	'
Accumulated other comprehensive loss	-10,277	-6,988	'	'
Total equity	1,810,123	1,715,256	'	'
Total liabilities and equity	4,716,419	4,413,808	'	'
Issuer [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	235,846	76,179	302,901	241,926
Accounts receivable	521,340	588,385	'	'
Inventories	953,337	818,007	'	'
Prepaid expense and other current assets	35,114	49,251	'	'
Due from related party	12,709,103	11,807,063	'	'
Total current assets	14,454,740	13,338,885	'	'
Property, plant and equipment, net	24,288	60,746	'	'
Investment in subsidiaries	3,280,156	3,584,622	'	'
Deferred charges and other assets, net	27,542	27,923	'	'
Total assets	17,786,726	17,012,176	'	'
Current liabilities:	'	'	'	'
Accounts payable	172,917	307,612	'	'
Accrued expenses	780,437	606,388	'	'
Long-term Debt and Capital Lease Obligations, Current	0	0	'	'
Deferred revenue	6,373	7,766	'	'
Due to related parties	14,135,658	13,589,263	'	'
Total current liabilities	15,095,385	14,511,029	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	667,738	682,487	'	'
Intercompany notes payable	32,035	'	'	'
Other long-term liabilities	15,742	14,672	'	'
Total liabilities	15,810,900	15,240,023	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	933,502	933,164	'	'
Retained earnings	1,056,616	853,527	'	'
Accumulated other comprehensive loss	-14,292	-14,538	'	'
Total equity	1,975,826	1,772,153	'	'
Total liabilities and equity	17,786,726	17,012,176	'	'
Guarantors Subsidiaries [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	1,289	791	101,187	12,365
Accounts receivable	8,301	8,262	'	'
Inventories	592,918	627,510	'	'
Prepaid expense and other current assets	5,011	6,592	'	'
Due from related party	17,255,733	16,600,151	'	'
Total current assets	17,863,252	17,243,306	'	'
Property, plant and equipment, net	1,733,697	1,720,843	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	254,625	234,556	'	'
Total assets	19,851,574	19,198,705	'	'
Current liabilities:	'	'	'	'
Accounts payable	73,902	94,681	'	'
Accrued expenses	568,320	604,557	'	'
Long-term Debt and Capital Lease Obligations, Current	12,491	12,029	'	'
Deferred revenue	0	0	'	'
Due to related parties	15,829,178	14,817,951	'	'
Total current liabilities	16,483,891	15,529,218	'	'
Delaware Economic Development Authority loan	12,000	12,000	'	'
Long-term debt	42,599	41,060	'	'
Intercompany notes payable	0	'	'	'
Other long-term liabilities	32,928	31,805	'	'
Total liabilities	16,571,418	15,614,083	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	667,511	667,173	'	'
Retained earnings	2,610,891	2,915,720	'	'
Accumulated other comprehensive loss	1,754	1,729	'	'
Total equity	3,280,156	3,584,622	'	'
Total liabilities and equity	19,851,574	19,198,705	'	'
Non-Guarantor Subsidiaries [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	0	0	0	0
Accounts receivable	0	0	'	'
Inventories	0	0	'	'
Prepaid expense and other current assets	0	0	'	'
Due from related party	0	0	'	'
Total current assets	0	0	'	'
Property, plant and equipment, net	0	0	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	0	0	'	'
Total assets	0	0	'	'
Current liabilities:	'	'	'	'
Accounts payable	0	0	'	'
Accrued expenses	0	0	'	'
Long-term Debt and Capital Lease Obligations, Current	0	0	'	'
Deferred revenue	0	0	'	'
Due to related parties	0	0	'	'
Total current liabilities	0	0	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	0	0	'	'
Intercompany notes payable	0	'	'	'
Other long-term liabilities	0	0	'	'
Total liabilities	0	0	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	0	0	'	'
Retained earnings	0	0	'	'
Accumulated other comprehensive loss	0	0	'	'
Total equity	0	0	'	'
Total liabilities and equity	0	0	'	'
Combining and Consolidated Adjustments [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	0	0	0	0
Accounts receivable	0	0	'	'
Inventories	0	0	'	'
Prepaid expense and other current assets	0	0	'	'
Due from related party	-29,964,836	-28,407,214	'	'
Total current assets	-29,964,836	-28,407,214	'	'
Property, plant and equipment, net	0	0	'	'
Investment in subsidiaries	-3,280,156	-3,584,622	'	'
Deferred charges and other assets, net	0	0	'	'
Total assets	-33,244,992	-31,991,836	'	'
Current liabilities:	'	'	'	'
Accounts payable	0	0	'	'
Accrued expenses	0	0	'	'
Long-term Debt and Capital Lease Obligations, Current	0	0	'	'
Deferred revenue	0	0	'	'
Due to related parties	-29,964,836	-28,407,214	'	'
Total current liabilities	-29,964,836	-28,407,214	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	0	0	'	'
Intercompany notes payable	0	'	'	'
Other long-term liabilities	0	0	'	'
Total liabilities	-29,964,836	-28,407,214	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	-667,511	-667,173	'	'
Retained earnings	-2,610,891	-2,915,720	'	'
Accumulated other comprehensive loss	-1,754	-1,729	'	'
Total equity	-3,280,156	-3,584,622	'	'
Total liabilities and equity	-33,244,992	-31,991,836	'	'
PBF Holding Company LLC [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	237,135	76,970	404,088	254,291
Accounts receivable	529,641	596,647	'	'
Inventories	1,546,255	1,445,517	'	'
Prepaid expense and other current assets	40,125	55,843	'	'
Due from related party	0	0	'	'
Total current assets	2,353,156	2,174,977	'	'
Property, plant and equipment, net	1,757,985	1,781,589	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	282,167	262,479	'	'
Total assets	4,393,308	4,219,045	'	'
Current liabilities:	'	'	'	'
Accounts payable	246,819	402,293	'	'
Accrued expenses	1,348,757	1,210,945	'	'
Long-term Debt and Capital Lease Obligations, Current	12,491	12,029	'	'
Deferred revenue	6,373	7,766	'	'
Due to related parties	0	0	'	'
Total current liabilities	1,614,440	1,633,033	'	'
Delaware Economic Development Authority loan	12,000	12,000	'	'
Long-term debt	710,337	723,547	'	'
Intercompany notes payable	32,035	31,835	'	'
Other long-term liabilities	48,670	46,477	'	'
Total liabilities	2,417,482	2,446,892	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	933,502	933,164	'	'
Retained earnings	1,056,616	853,527	'	'
Accumulated other comprehensive loss	-14,292	-14,538	'	'
Total equity	1,975,826	1,772,153	'	'
Total liabilities and equity	$4,393,308	$4,219,045	'	'

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, 2014	Mar. 31, 2013
Revenues	$4,746,443	$4,797,847
Cost and expenses:	'	'
Cost of sales, excluding depreciation	4,147,684	4,435,101
Operating expenses, excluding depreciation	268,899	206,015
General and administrative expenses	36,624	30,094
Gain on sale of asset	-186	0
Depreciation and amortization expense	33,215	26,532
Total cost and expenses	4,486,236	4,697,742
Income (loss) from operations	260,207	100,105
Other income (expenses)	'	'
Change in fair value of catalyst leases	-2,001	-1,339
Interest expense, net	-25,255	-21,611
Net income	183,272	69,711
Comprehensive income	183,518	69,603
Combining and Consolidated Adjustments [Member]	'	'
Revenues	-378,963	-1,769,435
Cost and expenses:	'	'
Cost of sales, excluding depreciation	-378,963	-1,769,435
Operating expenses, excluding depreciation	0	0
General and administrative expenses	0	0
Gain on sale of asset	0	'
Depreciation and amortization expense	0	0
Total cost and expenses	-378,963	-1,769,435
Income (loss) from operations	0	0
Other income (expenses)	'	'
Equity in earnings of subsidiaries	304,829	-480,866
Change in fair value of catalyst leases	0	0
Interest expense, net	0	0
Net income	304,829	-480,866
Comprehensive income	304,805	-480,866
Guarantors Subsidiaries [Member]	'	'
Revenues	379,411	3,513,490
Cost and expenses:	'	'
Cost of sales, excluding depreciation	378,963	2,797,002
Operating expenses, excluding depreciation	268,760	206,015
General and administrative expenses	4,848	3,649
Gain on sale of asset	0	'
Depreciation and amortization expense	29,734	23,709
Total cost and expenses	682,305	3,030,375
Income (loss) from operations	-302,894	483,115
Other income (expenses)	'	'
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	-2,001	-1,339
Interest expense, net	66	-910
Net income	-304,829	480,866
Comprehensive income	-304,805	480,866
Non-Guarantor Subsidiaries [Member]	'	'
Revenues	0	0
Cost and expenses:	'	'
Cost of sales, excluding depreciation	0	0
Operating expenses, excluding depreciation	0	0
General and administrative expenses	0	0
Gain on sale of asset	0	'
Depreciation and amortization expense	0	0
Total cost and expenses	0	0
Income (loss) from operations	0	0
Other income (expenses)	'	'
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	0	0
Interest expense, net	0	0
Net income	0	0
Comprehensive income	0	0
Issuer [Member]	'	'
Revenues	4,745,995	3,053,792
Cost and expenses:	'	'
Cost of sales, excluding depreciation	4,147,684	3,407,534
Operating expenses, excluding depreciation	139	0
General and administrative expenses	31,776	26,445
Gain on sale of asset	-186	'
Depreciation and amortization expense	3,481	2,823
Total cost and expenses	4,182,894	3,436,802
Income (loss) from operations	563,101	-383,010
Other income (expenses)	'	'
Equity in earnings of subsidiaries	-304,829	480,866
Change in fair value of catalyst leases	0	0
Interest expense, net	-25,522	-20,701
Net income	232,750	77,155
Comprehensive income	232,996	77,047
PBF Holding Company LLC [Member]	'	'
Revenues	4,746,443	4,797,847
Cost and expenses:	'	'
Cost of sales, excluding depreciation	4,147,684	4,435,101
Operating expenses, excluding depreciation	268,899	206,015
General and administrative expenses	36,624	30,094
Gain on sale of asset	-186	0
Depreciation and amortization expense	33,215	26,532
Total cost and expenses	4,486,236	4,697,742
Income (loss) from operations	260,207	100,105
Other income (expenses)	'	'
Equity in earnings of subsidiaries	0	0
Change in fair value of catalyst leases	-2,001	-1,339
Interest expense, net	-25,456	-21,611
Net income	232,750	77,155
Comprehensive income	$232,996	$77,047

CONDENSED_CONSOLIDATING_FINANC5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$183,272	$69,711
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	34,848	28,142
Stock-based compensation	1,420	1,020
Change in fair value of catalyst lease obligations	2,001	1,339
Non-cash change in inventory repurchase obligations	-17,463	-8,153
Gain on sale of assets	-186	0
Pension and other post retirement benefit costs	4,805	4,182
Changes in current assets and current liabilities:	'	'
Accounts receivable	67,006	-159,050
Inventories	-99,974	22,060
Prepaid expenses and other current assets	15,718	-15,202
Accounts payable	-155,474	116,163
Accrued expenses	196,698	150,707
Deferred revenue	-1,393	1,804
Other assets and liabilities	-3,667	-9,101
Net cash provided by operations	260,571	211,066
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-60,127	-56,152
Expenditures for deferred turnaround cost	-23,128	-2,166
Expenditures for other assets	-7,157	-835
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	-52,653	-59,153
Proceeds from revolver borrowings	265,000	0
Cash flows from financing activities:	'	'
Distribution to members	-13,260	-25,892
Repayments of revolver borrowings	-280,000	0
Net cash used in financing activities	-47,753	-33,709
Net increase in cash and cash equivalents	160,165	118,204
Cash and equivalents, beginning of period	76,970	285,884
Cash and equivalents, end of period	237,135	404,088
Issuer [Member]	'	'
Cash flows from operating activities:	'	'
Net income	232,750	77,155
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	5,115	4,391
Stock-based compensation	0	0
Change in fair value of catalyst lease obligations	0	0
Non-cash change in inventory repurchase obligations	0	0
Gain on sale of assets	-186	'
Pension and other post retirement benefit costs	1,291	0
Equity in earnings of subsidiaries	304,829	-480,866
Changes in current assets and current liabilities:	'	'
Accounts receivable	67,045	-43,507
Inventories	-135,330	-52,846
Prepaid expenses and other current assets	14,137	-14,802
Accounts payable	-134,695	39,652
Accrued expenses	174,049	159,378
Deferred revenue	-1,393	0
Amounts due to/from related parties	-355,645	411,435
Other assets and liabilities	-982	1,430
Net cash provided by operations	170,985	101,420
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-4,595	-6,736
Expenditures for deferred turnaround cost	0	0
Expenditures for other assets	0	0
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	33,164	-6,736
Proceeds from revolver borrowings	265,000	'
Cash flows from financing activities:	'	'
Distribution to members	-29,661	-32,976
Repayments of revolver borrowings	-280,000	'
Deferred financing costs and other	179	-733
Net cash used in financing activities	-44,482	-33,709
Net increase in cash and cash equivalents	159,667	60,975
Cash and equivalents, beginning of period	76,179	241,926
Cash and equivalents, end of period	235,846	302,901
Guarantors Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	-304,829	480,866
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	29,733	23,751
Stock-based compensation	1,420	1,020
Change in fair value of catalyst lease obligations	2,001	1,339
Non-cash change in inventory repurchase obligations	-17,463	-8,153
Gain on sale of assets	0	'
Pension and other post retirement benefit costs	3,514	4,182
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	-39	-115,543
Inventories	35,356	74,906
Prepaid expenses and other current assets	1,581	-400
Accounts payable	-20,779	76,511
Accrued expenses	5,932	-4,309
Deferred revenue	0	1,804
Amounts due to/from related parties	355,645	-384,204
Other assets and liabilities	-2,685	-10,531
Net cash provided by operations	89,387	141,239
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-55,532	-49,416
Expenditures for deferred turnaround cost	-23,128	-2,166
Expenditures for other assets	-7,157	-835
Proceeds from sale of assets	0	0
Net cash used in investing activities	-85,817	-52,417
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Deferred financing costs and other	-3,072	0
Net cash used in financing activities	-3,072	0
Net increase in cash and cash equivalents	498	88,822
Cash and equivalents, beginning of period	791	12,365
Cash and equivalents, end of period	1,289	101,187
Non-Guarantor Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	0	0
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
Gain on sale of assets	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	0	0
Inventories	0	0
Prepaid expenses and other current assets	0	0
Accounts payable	0	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	0	0
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnaround cost	0	0
Expenditures for other assets	0	0
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Deferred financing costs and other	0	0
Net cash used in financing activities	0	0
Net increase in cash and cash equivalents	0	0
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	0	0
Combining and Consolidated Adjustments [Member]	'	'
Cash flows from operating activities:	'	'
Net income	304,829	-480,866
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
Gain on sale of assets	0	'
Pension and other post retirement benefit costs	0	0
Equity in earnings of subsidiaries	-304,829	480,866
Changes in current assets and current liabilities:	'	'
Accounts receivable	0	0
Inventories	0	0
Prepaid expenses and other current assets	0	0
Accounts payable	0	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	0	0
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnaround cost	0	0
Expenditures for other assets	0	0
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Deferred financing costs and other	0	0
Net cash used in financing activities	0	0
Net increase in cash and cash equivalents	0	0
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	0	0
PBF Holding Company LLC [Member]	'	'
Cash flows from operating activities:	'	'
Net income	232,750	77,155
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	34,848	28,142
Stock-based compensation	1,420	1,020
Change in fair value of catalyst lease obligations	2,001	1,339
Non-cash change in inventory repurchase obligations	-17,463	-8,153
Gain on sale of assets	-186	0
Pension and other post retirement benefit costs	4,805	4,182
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	67,006	-159,050
Inventories	-99,974	22,060
Prepaid expenses and other current assets	15,718	-15,202
Accounts payable	-155,474	116,163
Accrued expenses	179,981	155,069
Deferred revenue	-1,393	1,804
Amounts due to/from related parties	0	27,231
Other assets and liabilities	-3,667	-9,101
Net cash provided by operations	260,372	242,659
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-60,127	-56,152
Expenditures for deferred turnaround cost	-23,128	-2,166
Expenditures for other assets	-7,157	-835
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	-52,653	-59,153
Proceeds from revolver borrowings	265,000	0
Cash flows from financing activities:	'	'
Distribution to members	-29,661	-32,976
Repayments of revolver borrowings	-280,000	0
Deferred financing costs and other	-2,893	-733
Net cash used in financing activities	-47,554	-33,709
Net increase in cash and cash equivalents	160,165	149,797
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	$237,135	$404,088