PBF Finance 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
	Sep. 30, 2014	Nov. 12, 2014
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF HOLDING CO LLC	'
Entity Central Index Key	'0001566011	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Current Reporting Status	'Yes	'
Entity Common Stock, Shares Outstanding	'	0
PBF Finance Corporation [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF FINANCE CORPORATION	'
Entity Central Index Key	'0001566097	'
Entity Common Stock, Shares Outstanding	'	100

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$360,347	$76,970	$57,417	$254,291
Accounts receivable	698,399	596,647	'	'
Accounts receivable - affiliate	1,279	0	'	'
Inventories	1,787,465	1,445,517	'	'
Prepaid expense and other current assets	30,231	55,843	'	'
Total current assets	2,877,721	2,174,977	'	'
Property, plant and equipment, net	1,826,868	1,781,589	'	'
Deferred charges and other assets, net	284,396	262,479	'	'
Total assets	4,988,985	4,219,045	'	'
Current liabilities:	'	'	'	'
Accounts payable	377,343	402,293	'	'
Accounts payable - affiliate	5,277	0	'	'
Accrued expenses	1,391,790	1,210,945	'	'
Current portion of long-term debt	0	12,029	'	'
Deferred revenue	1,749	7,766	'	'
Total current liabilities	1,776,159	1,633,033	'	'
Delaware Economic Development Authority loan	8,000	12,000	'	'
Long-term debt	743,503	723,547	'	'
Intercompany notes payable	123,732	31,835	'	'
Other long-term liabilities	44,040	46,477	'	'
Total liabilities	2,695,434	2,446,892	'	'
Commitments and contingencies (Note 9)	'	'	'	'
Equity:	'	'	'	'
Member's equity	1,198,843	933,164	'	'
Retained earnings	1,108,630	853,527	'	'
Accumulated other comprehensive loss	-13,922	-14,538	'	'
Total equity	2,293,551	1,772,153	'	'
Total liabilities and equity	$4,988,985	$4,219,045	'	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$5,260,003	$4,858,880	$15,308,155	$14,335,020
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,685,652	4,663,697	13,776,574	13,394,777
Operating expenses, excluding depreciation	200,858	192,647	679,538	601,245
General and administrative expenses	34,786	22,653	103,505	71,888
Gain on sale of assets	18	-48	-162	-48
Depreciation and amortization expense	67,686	27,435	135,417	81,530
Total cost and expenses	4,989,000	4,906,384	14,694,872	14,149,392
Income (loss) from operations	271,003	-47,504	613,283	185,628
Other income (expenses)	'	'	'	'
Change in fair value of catalyst leases	5,543	-2,363	1,204	3,118
Interest expense, net	-24,031	-26,363	-75,704	-69,712
Net income	$252,515	($76,230)	$538,783	$119,034

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net income	$252,515	($76,230)	$538,783	$119,034
Other comprehensive income (loss):	'	'	'	'
Unrealized gain on available for sale securities	-160	13	-75	7
Net gain (loss) on pension and other postretirement benefits	242	108	691	324
Total other comprehensive income (loss)	82	121	616	331
Comprehensive income	$252,597	($76,109)	$539,399	$119,365

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Net income	$538,783	$119,034
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	140,863	86,417
Stock-based compensation	4,725	2,750
Change in fair value of catalyst lease obligations	-1,204	-3,118
Non-cash change in inventory repurchase obligations	-31,602	-13,362
Pension and other post retirement benefit costs	16,462	12,654
Gain on disposition of property, plant and equipment	-162	-48
Changes in current assets and current liabilities:	'	'
Accounts receivable	-101,752	-74,083
Due to/from affiliates	3,998	14,721
Inventories	-378,538	31,165
Prepaid expenses and other current assets	25,612	-42,745
Accounts payable	-76,008	203,865
Accrued expenses	268,649	52,513
Deferred revenue	-6,017	-208,661
Other assets and liabilities	-15,740	-18,375
Net cash provided by operations	388,069	162,727
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-253,454	-201,906
Expenditures for deferred turnaround cost	-58,423	-15,859
Expenditures for other assets	-13,446	-10,584
Proceeds from sale of assets	74,343	30,826
Net cash used in investing activities	-250,980	-197,523
Cash flows from financing activities:	'	'
Proceeds from members' capital contributions	328,664	0
Distribution to PBF Energy Company LLC members	-283,680	-186,684
Proceeds from intercompany notes payable	90,761	31,632
Proceeds from Rail Facility revolver borrowings	35,925	0
Proceeds from revolver borrowings	395,000	745,000
Repayments of revolver borrowings	-410,000	-730,000
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Deferred financing costs and other	-10,382	-669
Net cash used in financing activities	146,288	-162,078
Net increase (decrease) in cash and cash equivalents	283,377	-196,874
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	360,347	57,417
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	4,000	4,000
Accrued construction in progress	65,193	7,649
Distribution of assets to PBF Energy Company LLC	$70,185	$0

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	'
	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	PBF Holding Company LLC ("PBF Holding" or the "Company"), a Delaware limited liability company, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Holding is a wholly-owned subsidiary of PBF Energy Company LLC ("PBF LLC"). PBF Energy Inc. ("PBF Energy") is the sole managing member of, and owner of an equity interest representing approximately 90.4% of the outstanding economic interest in, PBF LLC as of September 30, 2014. PBF Finance Corporation ("PBF Finance") is a wholly-owned subsidiary of PBF Holding. Delaware City Refining Company LLC ("DCR"), Delaware Pipeline Company LLC, PBF Power Marketing LLC, PBF Energy Limited, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC and Toledo Refining Company LLC are PBF Holding’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. Collectively, PBF Holding and its consolidated subsidiaries are referred to hereinafter as the "Company".
	On May 14, 2014, PBF Logistics LP ("PBFX"), a Delaware master limited partnership, completed its initial public offering (the "PBFX Offering") of 15,812,500 common units. PBF Logistics GP LLC (“PBF GP”) serves as the general partner of PBFX. PBF GP is wholly-owned by PBF LLC. In connection with the PBFX Offering, PBF Holding distributed to PBF LLC the assets and liabilities of certain crude oil terminaling assets, which were immediately contributed by PBF LLC to PBFX. The assets were previously owned and operated by PBF Holding’s subsidiaries, Delaware City Refining Company LLC and Toledo Refining Company LLC. The initial assets distributed consisted of the Delaware City Rail Unloading Terminal (“DCR Rail Terminal”), which was part of PBF Holding’s Delaware City, Delaware refinery, and the Toledo Truck Unloading Terminal (“Toledo Truck Terminal” and together with DCR Rail Terminal, the “Contributed Assets”), which was part of PBF Holding’s Toledo, Ohio refinery. The Contributed Assets did not generate third party or intra-entity revenue prior to the PBFX Offering. The exchange for the Contributed Assets is described in the Contribution Agreement (as defined herein) (refer to Note 9 "Related Party Transactions" of our Notes to Condensed Consolidated Financial Statements).
	Effective September 30, 2014, PBF Holding distributed to PBF LLC all of the equity interests of DCR's wholly-owned subsidiary, Delaware City Terminaling Company II LLC ("DCT II"), which assets consist solely of the Delaware City heavy crude unloading rack (the "DCR West Rack"), immediately prior to the contribution by PBF LLC of such equity interests to PBFX. The DCR West Rack was previously owned and operated by DCT II, and is located at the Company's Delaware City, Delaware refinery. The DCR West Rack has an estimated throughput capacity of approximately 40,000 barrels per day ("bpd"). The DCR West Rack, through ownership of DCT II, was subsequently acquired by PBFX as described in the Contribution Agreement dated September 16, 2014 (refer to Note 9 "Related Party Transactions" of our Notes to Condensed Consolidated Financial Statements).
	Substantially all of the Company’s operations are in the United States. The Company’s three oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products, and have been aggregated to form one reportable segment. To generate earnings and cash flows from operations, the Company is primarily dependent upon processing crude oil and selling refined petroleum products at margins sufficient to cover fixed and variable costs and other expenses. Crude oil and refined petroleum products are commodities and factors largely out of the Company’s control can cause prices to vary over time. The potential margin volatility can have a material effect on the Company’s financial position, earnings and cash flow.
	Basis of Presentation
	The unaudited condensed consolidated financial information furnished herein reflects all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, considered necessary for a fair presentation of the financial position and the results of operations and cash flows of the Company for the periods presented. All intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the financial statements included in the Annual Report on Form 10-K for the year ended December 31, 2013 of PBF Holding Company LLC and PBF Finance Corporation. The results of operations for the three and nine months ended September 30, 2014 are not necessarily indicative of the results to be expected for the full year.
	Recent Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	Inventories consisted of the following:
	September 30, 2014
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	711,980	$	53,247	$	765,227
	Refined products and blendstocks	642,919		343,112		986,031
	Warehouse stock and other	36,207		—		36,207
		$	1,391,106	$	396,359	$	1,787,465
	December 31, 2013
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517
	Inventory under inventory supply and intermediation arrangements includes certain crude oil stored at the Company’s Delaware City refinery's storage facilities that the Company will purchase as it is consumed in connection with its crude supply agreement; and light finished products sold to counterparties in connection with the intermediation agreements and stored in the Paulsboro and Delaware City refineries' storage facilities.
	At September 30, 2014 and December 31, 2013, the replacement value of inventories exceeded the LIFO carrying value by approximately $7,388 and $78,407, respectively.

IMPAIRMENT

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

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	9 Months Ended
	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
DEFERRED CHARGES AND OTHER ASSETS, NET	'
	DEFERRED CHARGES AND OTHER ASSETS, NET
	Deferred charges and other assets, net consisted of the following:
		September 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	143,468	$	119,383
	Catalyst	79,026		88,964
	Deferred financing costs, net	31,879		26,541
	Restricted cash	13,618		12,117
	Linefill	10,230		9,636
	Intangible assets, net	424		653
	Other	5,751		5,185
		$	284,396	$	262,479

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	ACCRUED EXPENSES
	Accrued expenses consisted of the following:
		September 30,		December 31,
		2014		2013
	Inventory-related accruals	$	822,733	$	533,012
	Inventory supply and intermediation arrangements	350,647		454,893
	Accrued transportation costs	50,148		29,762
	Accrued salaries and benefits	41,817		10,799
	Excise and sales tax payable	22,372		42,814
	Accrued utilities	15,813		25,959
	Accrued construction in progress	14,135		33,747
	Customer deposits	13,859		23,621
	Accrued interest	9,282		22,570
	Renewable energy credit obligations	4,481		15,955
	Other	46,503		17,813
		$	1,391,790	$	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 & Company, a subsidiary of The Goldman Sachs Group, Inc. ("J. Aron"). A liability included in Inventory supply and intermediation arrangements is recorded at market price for the J. Aron owned inventory held in the Company's storage tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in cost of sales.
	Prior to July 1, 2013, the Company had the obligation to repurchase certain intermediates and lube products under its product offtake agreements with Morgan Stanley Capital Group Inc. (“MSCG”) that were held in the Company’s refinery storage tanks in Delaware City and Paulsboro. These offtake agreements with MSCG terminated in July 2013. A liability included in Accrued expenses was recorded at market price for the volumes held in storage consistent with the terms of the intermediation agreements with any change in the market price recorded in cost of sales.  The liability represented the amount the Company expected to pay to repurchase the volumes held in storage. The Company recorded a non-cash benefit of $0 and $20,248 related to this liability for the three and nine months ended September 30, 2013, respectively.
	The Company is subject to obligations to purchase Renewable Identification Numbers ("RINs") required to comply with the Renewable Fuels Standard. The Company's overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by the Environmental Protection Agency ("EPA"). To the degree the Company is unable to blend the required amount of biofuels to satisfy its RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid expenses and other current assets when the amount of RINs earned and purchased is greater than the RINs liability.

CREDIT_FACILITY

CREDIT FACILITY	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
CREDIT FACILITY	'
	. CREDIT FACILITIES
	PBF Holding Revolving Credit Facility
	On August 15, 2014, PBF Holding amended and restated the terms of its asset based revolving credit agreement ("Revolving Loan") to increase the maximum availability under the facility from $1,610,000 to $2,500,000. Borrowings under the Revolving Loan bear interest either at the Alternative Base Rate plus the Applicable Margin or at the Adjusted LIBOR Rate plus the Applicable Margin, all as defined in the agreement. The Applicable Margin ranges from 1.50% to 2.25% for Adjusted LIBOR Rate Loans and from 0.50% to 1.25% for Alternative Base Loans, depending on the Company's debt rating. The Revolving Loan's maturity has been extended to August 2019 and the sublimit for letters of credit has been increased from $1,000,000 to $1,500,000. In addition, an accordion feature allows for commitments of up to $2,750,000. The commitment fees on the unused portions, the interest rate on advances and the fees for letters of credit have also been reduced under the Revolving Loan. The Revolving Loan's covenants and other related terms have not materially changed due to the amendment and restatement. The Revolving Loan is available to be used for working capital and other general corporate purposes.
	At September 30, 2014 and December 31, 2013, there was $0 and $15,000, respectively, outstanding under the Revolving Loan.
	PBF Rail Revolving Credit Facility
	Effective March 25, 2014, PBF Rail Logistics Company LLC (“PBF Rail”), an indirect wholly-owned subsidiary of PBF Holding, entered into a $250,000 secured revolving credit agreement (the “Rail Facility”) with a consortium of eleven lenders, including Credit Agricole Corporate & Investment Bank (“CA-CIB”) as Administrative Agent. The primary purpose of the Rail Facility is to fund the acquisition by PBF Rail of coiled and insulated crude tank cars and non-coiled and non-insulated general purpose crude tank cars (the "Eligible Railcars") before December 2015.
	The amount available to be advanced under the Rail Facility equals 70% of the lesser of the aggregate Appraised Value of the Eligible Railcars, or the aggregate Purchase Price of such Eligible Railcars, as these terms are defined in the credit agreement. On the first anniversary of the closing, the advance rate adjusts automatically to 65%. The Rail Facility matures on March 31, 2016 and all outstanding advances must be repaid at that time. At any time prior to maturity PBF Rail may repay and re-borrow any advances without premium or penalty.
	At PBF Rail's election, advances bear interest at a rate per annum equal to one month LIBOR plus the Facility Margin for Eurodollar Loans, or the Corporate Base Rate plus the Facility Margin for Base Rate Loans (the Corporate Base Rate is equal to the higher of the prime rate as determined by CA-CIB, the Federal Funds Rate plus 50 basis points, or one month LIBOR plus 100 basis points), all as defined in the credit agreement. In addition, there is a commitment fee on the unused portion. Interest and fees are payable monthly.
	The lenders received a perfected, first priority security interest in all of PBF Rail's assets, including but not limited to (i) the Eligible Railcars, (ii) all railcar marks and other intangibles, (iii) the rights of PBF Rail under the Transportation Services Agreement (“TSA”) entered into between PBF Rail and PBF Holding, (iv) the accounts of PBF Rail, and (v) proceeds from the sale or other disposition of the Eligible Railcars, including insurance proceeds. In addition, the lenders received a pledge of the membership interest of PBF Rail held by PBF Transportation Company LLC, a wholly-owned subsidiary of PBF Holding. The obligations of PBF Holding under the TSA are guaranteed by each of Delaware City Refining Company LLC, Paulsboro Refining Company LLC, and Toledo Refining Company LLC.
	At September 30, 2014, there was $35,925 outstanding under the Rail Facility.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	PBF Holding is a limited liability company treated as a "flow-through" entity for income tax purposes. Accordingly, there is no benefit or provision for federal or state income tax in the PBF Holding financial statements.

INTERCOMPANY_NOTE_PAYABLE

INTERCOMPANY NOTE PAYABLE	9 Months Ended
	Sep. 30, 2014
INTERCOMPANY NOTE PAYABLE [Abstract]	'
INTERCOMPANY NOTE PAYABLE	'
	INTERCOMPANY NOTES PAYABLE
	As of September 30, 2014, PBF Holding had outstanding notes payable with PBF Energy and PBF LLC for an aggregate principal amount of $123,732 ($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 PBF Holding, without penalty or premium.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	RELATED PARTY TRANSACTIONS
	PBF Holding entered into agreements with PBFX that establish fees for certain general and administrative services, and operational and maintenance services provided by the Company to PBFX. In addition, the Company executed terminal services agreements with PBFX under which PBFX provides commercial transportation and terminaling services to the Company.
	Contribution Agreements
	On May 8, 2014, PBFX, PBF GP, PBF Energy, PBF LLC, PBF Holding, Delaware City Refining Company LLC, Delaware City Terminaling Company LLC ("Delaware City Terminaling") and Toledo Refining Company LLC ("TRC") entered into the Contribution and Conveyance Agreement (the “Contribution Agreement”). On May 14, 2014, concurrent with the closing of the PBFX Offering, the following transactions occurred pursuant to the Contribution Agreement:
	•	DCR distributed all of the interests in Delaware City Terminaling and TRC distributed the Toledo Truck Terminal, in each case, to PBF Holding at their historical cost.
	•	PBF Holding contributed, at their historical cost, (i) all of the interests in Delaware City Terminaling and (ii) the Toledo Truck Terminal to PBFX in exchange for (a) 74,053 common units and 15,886,553 subordinated units representing an aggregate 50.2% limited partner interest in PBFX, (b) all of PBFX’s incentive distribution rights, (c) the right to receive a distribution of $30,000 from PBFX as reimbursement for certain preformation capital expenditures attributable to the contributed assets, and (d) the right to receive a distribution of $298,664; and in connection with the foregoing, PBFX redeemed PBF Holding’s initial partner interests in PBFX for $1.
	•	PBF Holding distributed to PBF LLC (i) its interest in PBF GP, (ii) the common units, subordinated units and incentive distribution rights, (iii) the right to receive a distribution of $30,000 as reimbursement for certain preformation capital expenditures, and (iv) the right to receive a distribution of $298,664.
	Effective September 30, 2014, PBF LLC and PBFX closed the Contribution Agreement (the "Contribution Agreement II"), dated September 16, 2014. Pursuant to the terms of the Contribution Agreement II, PBF Holding distributed to PBF LLC all of the equity interests of DCT II, which assets consist solely of the DCR West Rack, immediately prior to the transfer of such equity interests by PBF LLC to PBFX. The DCR West Rack was previously owned and operated by PBF Holding’s subsidiary, DCT II, and is located at the Company's Delaware City, Delaware refinery. PBFX paid to PBF LLC total consideration of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units in exchange for the DCR West Rack.
	Commercial Agreements
	PBF Holding entered into long-term, fee-based agreements with PBFX (for rail and truck terminaling services), subject to minimum volume commitments. Under these agreements, PBFX provides various rail and truck terminaling services to PBF Holding and PBF Holding has committed to provide PBFX with minimum fees based on minimum monthly throughput volumes of crude oil. The fees under each of these agreements are indexed for inflation and any increase in operating costs for providing such services to subsidiaries of PBF Energy.
	Delaware City Rail Terminaling Services Agreement
	On May 14, 2014, concurrent with the closing of the PBFX Offering, PBF Holding entered into a rail terminaling services agreement with PBFX to obtain terminaling services at the DCR Rail Terminal (the “DCR Terminaling Agreement”). Under the DCR Terminaling Agreement, PBF Holding was obligated to throughput aggregate volumes of crude oil of at least 75,000 bpd through September 30, 2014 and of at least 85,000 bpd for each quarter thereafter (in each case, calculated on a quarterly average basis) for a terminaling service fee of $2.00 per barrel, which will decrease to $0.50 per barrel to the extent volumes exceed the minimum throughput commitment. PBF Holding also pays PBFX for providing related ancillary services at the terminal that are specified in the agreement. The terminaling service fee is subject to (i) increase or decrease on January 1 of each year, beginning on January 1, 2015, by the amount of any change in the Producer Price Index, provided that the fee may not be adjusted below the initial amount and (ii) increase by the increase in any operating costs that increase greater than the Producer Price Index reasonably incurred by PBFX in connection with providing the services and ancillary services under the DCR Terminaling Agreement. The agreement will terminate on the first December 31st following the seventh anniversary and may be extended, at PBF Holding's option, for up to two additional five-year terms.
	For the three and nine months ended September 30, 2014, PBF Holding paid PBFX $13,800 and $21,000, respectively, for fees related to the DCR Terminaling Agreement.
	Toledo Truck Unloading & Terminaling Agreement
	On May 14, 2014, concurrent with the closing of the PBFX Offering, PBF Holding entered into a truck unloading and terminaling services agreement with PBFX to obtain terminaling services at the Toledo Truck Terminal (“Toledo Terminaling Agreement”). Under the Toledo Terminaling Agreement, PBF Holding was obligated to throughput aggregate volumes of crude oil of at least 4,000 bpd (calculated on a quarterly average basis) for a terminaling service fee of $1.00 per barrel. The Toledo Terminaling Agreement was amended and restated effective as of June 1, 2014, to among other things, increase the minimum throughput volume commitment from 4,000 bpd to 5,500 bpd beginning August 1, 2014. PBF Holding also pays PBFX for providing related ancillary services at the terminal which are specified in the Toledo Terminaling Agreement. The terminaling service fee is subject to (i) increase or decrease on January 1 of each year, beginning on January 1, 2015, by the amount of any change in the Producer Price Index, provided that the fee may not be adjusted below the initial amount and (ii) increase by the increase in any operating costs that increase greater than the Producer Price Index reasonably incurred by PBFX in connection with providing the services and ancillary services under the Toledo Terminaling Agreement. The agreement will terminate on the first December 31st following the seventh anniversary and may be extended, at PBF Holding's option, for up to two additional five-year terms.
	For the three and nine months ended September 30, 2014, PBF Holding paid PBFX $944 and $1,526, respectively, for fees related to the Toledo Terminaling Agreement.
	Delaware City West Ladder Rack Terminaling Services Agreement
	On October 1, 2014, PBF Holding and DCT II entered into an approximately seven year terminaling services agreement (the “West Ladder Rack Terminaling Agreement”) under which PBFX, through DCT II, provides rail terminaling services to PBF Holding. DCT II, immediately following the closing of the Contribution Agreement II, was merged with and into Delaware City Terminaling, a wholly-owned subsidiary of PBFX, with all property, rights, liabilities and obligations of DCT II vesting in Delaware City Terminaling as the surviving company. The agreement may be extended by PBF Holding for two additional five year periods. Under the West Ladder Rack Terminaling Agreement, PBF Holding is obligated to throughput aggregate volumes of crude oil of at least 40,000 bpd for a terminaling service fee equal to $2.20 per barrel for all volumes of crude oil throughput up to the minimum throughput commitment, and $1.50 per barrel for all volumes of crude oil throughput in excess of the minimum throughput commitment, in any contract quarter. PBF Holding also pays PBFX for providing related ancillary services at the terminal which are specified in the West Ladder Rack Terminaling Agreement. The terminaling service fee is subject to (i) increase or decrease on January 1 of each year, beginning on January 1, 2016, by the amount of any change in the Producer Price Index, provided that the fee may not be adjusted below the initial amount and (ii) increase by the increase in any operating costs that increase greater than the Producer Price Index reasonably incurred by PBFX in connection with providing the services and ancillary services under the West Ladder Rack Terminaling Agreement.
	For the three and nine months ended September 30, 2014, PBF Holding paid PBFX no fees related to the West Ladder Rack Terminaling Agreement.
	Amended and Restated Omnibus Agreement
	PBF Holding entered into an Omnibus Agreement (the “Omnibus Agreement”) by and among PBFX, PBF GP, PBF LLC and PBF Holding for the provision of executive management services and support for accounting and finance, legal, human resources, information technology, environmental, health and safety, and other administrative functions.
	The Omnibus Agreement addresses the following matters:
	•	PBFX’s obligation to pay PBF LLC an administrative fee, initially in the amount of $2,300 per year, for the provision by PBF LLC of centralized corporate services (which fee is in addition to certain expenses of PBF GP and its affiliates that are reimbursed under the First Amended and Restated Agreement of Limited Partnership of PBFX (the "Partnership Agreement"));
	•	PBFX’s obligation to reimburse PBF LLC for the salaries and benefits costs of employees who devote more than 50% of their time to PBFX, which we currently estimate will be $900 annually;
	•	PBFX’s agreement to reimburse PBF LLC for all other direct or allocated costs and expenses incurred by PBF LLC on PBFX’s behalf;
	•	PBF LLC’s agreement not to compete with PBFX under certain circumstances, subject to certain exceptions;
	•	PBFX’s right of first offer for ten years to acquire certain logistics assets retained by PBF Energy following the Offering, including certain logistics assets that PBF LLC or its subsidiaries may construct or acquire in the future, subject to certain exceptions;
	•	a license to use the PBF Logistics trademark and name; and
	•	PBF Holding’s agreement to reimburse PBFX for certain expenditures up to $20,000 per event (net of any insurance recoveries) related to the Contributed Assets for a period of five years after the closing of the PBFX Offering, and PBFX agreement to bear the costs associated with the expansion of the DCR Rail Terminal crude unloading capability. The liability arising from this agreement is classified as "Accounts Payable - Affiliate" on the PBF Holding consolidated balance sheet.
	On September 30, 2014, the Omnibus Agreement was amended and restated in connection with the Contribution Agreement II (the “Amended and Restated Omnibus Agreement”). The annual fee payable under the Amended and Restated Omnibus Agreement increased from $2,300 to $2,525 as a result of the inclusion of the DCR West Rack.
	For the three and nine months ended September 30, 2014, PBF Holding received from PBFX $800 and $1,222, respectively, for fees related to the Omnibus Agreement.
	Amended and Restated Operation and Management Services and Secondment Agreement
	PBF Holding and certain of its subsidiaries entered into an operation and management services and secondment agreement (the “Services Agreement”) with PBFX, pursuant to which PBF Holding and its subsidiaries will provide PBFX with the personnel necessary for PBFX to perform its obligations under its commercial agreements. PBFX will reimburse PBF Holding for the use of such employees and the provision of certain infrastructure-related services to the extent applicable to its operations, including storm water discharge and waste water treatment, steam, potable water, access to certain roads and grounds, sanitary sewer access, electrical power, emergency response, filter press, fuel gas, API solids treatment, fire water and compressed air. In addition, PBFX will pay an annual fee of $490 to PBF Holding for the provision of such services pursuant to the Services Agreement. The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that PBFX may terminate any service on 30 days’ notice.
	On September 30, 2014, the Service Agreement was amended and restated in connection with the Contribution Agreement II (the “Amended and Restated Service Agreement”). The annual fee payable under the Amended and Restated Service Agreement increased from $490 to $797 (indexed for inflation) as a result of the inclusion of the DCR West Rack.
	For the three and nine months ended September 30, 2014, PBF Holding received from PBFX $125 and $191 for fees related to the Services Agreement.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	The Company’s refineries are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities.
	In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The environmental liability of $10,823 recorded as of September 30, 2014 ($9,869 as of December 31, 2013) represents the present value of expected future costs discounted at a rate of 8%. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. A trust fund related to this liability in the amount of $12,118, acquired in the Paulsboro acquisition, is recorded as restricted cash in Deferred charges and other assets, net as of September 30, 2014 and December 31, 2013.
	In connection with the acquisition of the Delaware City assets, Valero Energy Corporation ("Valero") remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations.
	In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) ("Sunoco") remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011.
	In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 parts per million ("PPM") sulfur.  As of July 1, 2014, five additional Northeastern states began requiring heating oils with 500 PPM or less sulfur.  All of the heating oil the Company currently produces meets these specifications.  The mandate and other requirements do not currently have a material impact on the Company's financial position, results of operations or cash flows.
	The EPA issued the final Tier 3 Gasoline standards on March 3, 2014 under the Clean Air Act. This final rule establishes more stringent vehicle emission standards and further reduces the sulfur content of gasoline starting in January of 2017.  The new standard is set at 10 PPM sulfur in gasoline on an annual average basis starting January 1, 2017, with a credit trading program to provide compliance flexibility. The EPA responded to industry comments on the proposed rule and maintained the per gallon sulfur cap on gasoline at the existing 80 PPM cap. The standards set by the new rule are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.
	The EPA was required to release the final annual standards for the Reformulated Fuels Standard ("RFS") for 2014 no later than Nov 29, 2013. The EPA did not meet this requirement but has released proposed standards for 2014. In the proposed standards the EPA responded to the industry discussion around the apparent infeasibility of compliance in 2014 if the EPA issued standards following the requirements of the Energy Independence and Security Act.  The EPA indicated it may use its waiver authority under the RFS 2 program ("RFS 2") and set standards for renewable fuel recognizing the practical constraints in requiring ethanol blending into gasoline above 10%. The EPA also indicated it may reduce the advanced biofuel requirement and hold constant the biomass based diesel requirements at the 2013 level. The cellulosic requirement may be increased over the 2013 volume and, as has been the case in each of the prior years, the EPA would likely be overstating the actual production. Renewable fuel groups have been vocal in advocating changes to the proposed standards in general due to the lower volumes mandated. The EPA has submitted the final rule to the Office of Management and Budget. When they are issued, the final standards may have a material impact on the Company's cost of compliance with RFS 2.
	On September 12, 2012, the EPA issued final amendments to the New Source Performance Standards ("NSPS") for petroleum refineries, including standards for emissions of nitrogen oxides from process heaters and work practice standards and monitoring requirements for flares.  The Company has evaluated the impact of the regulation and amended standards on its refinery operations and currently does not expect the cost to comply to be material.
	In addition, the EPA proposed a Final Rule to the Clean Water Act ("CWA") Section 316(b) regarding cooling water intake structures. The next phase will include requirements for petroleum refineries.  The rule has been published by the EPA and becomes effective in October 2014. The purpose of this rule is to prevent fish from being trapped against cooling water intake screens (impingement) and to prevent fish from being drawn through cooling water systems (entrainment). Facilities will be required to implement Best Technology Available (BTA) as soon as possible, but gives state agencies the discretion to establish implementation time lines. The Company continues to evaluate the impact of this regulation, and at this time does not anticipate it having a material impact on the Company’s financial position, results of operations or cash flows.
	On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon regarding a permit DCR obtained to allow loading of crude oil onto barges. The appeals allege that both the loading of crude oil onto barges and the operation of the Delaware City rail unloading terminal violate Delaware’s Coastal Zone Act. The first appeal is Number 2013-1 before the State Coastal Zone Industrial Control Board (the “CZ Board”), and the second appeal is before the Environmental Appeals Board and appeals Secretary’s Order No. 2013-A-0020. The CZ Board held a hearing on the first appeal on July 16, 2013, and ruled in favor of DCR and the State of Delaware and dismissed Appellants’ appeal for lack of standing. Sierra Club and Delaware Audubon have appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and DCR and the State have filed cross-appeals. Briefs have been filed in this appeal and the court issued a stay until briefs are filed in the second appeal. A hearing on the second appeal before the Environmental Appeals Board (the “EAB”), case no. 2013-06, was held on January 13, 2014, and the EAB ruled in favor of DCR and the State and dismissed the appeal for lack of jurisdiction. The Appellants filed a Notice of Appeal with the Superior Court appealing the EAB’s decision and briefs were submitted in the third quarter. If the Appellants in one or both of these matters ultimately prevail, the outcome may have a material adverse effect on our financial condition, results of operations or cash flows.
	The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows.
	PBF LLC Limited Liability Company Agreement
	The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC, regardless of whether such holders receive cash distributions from PBF LLC. PBF Energy ultimately may not receive cash distributions from PBF LLC equal to its share of such taxable income or even equal to the actual tax due with respect to that income. For example, PBF LLC is required to include in taxable income PBF LLC’s allocable share of PBFX’s taxable income and gains (such share to be determined pursuant to the partnership agreement of PBFX), regardless of the amount of cash distributions received by PBF LLC from PBFX, and such taxable income and gains will flow-through to PBF Energy to the extent of its allocable share of the taxable income of PBF LLC. As a result, at certain times, the amount of cash otherwise ultimately available to PBF Energy on account of its indirect interest in PBFX may not be sufficient for PBF Energy to pay the amount of taxes it will owe on account of its indirect interests in PBFX.
	Taxable income of PBF LLC generally is allocated to the holders of PBF LLC units (including PBF Energy) pro rata in accordance with their respective share of the net profits and net losses of PBF LLC. In general, PBF LLC is required to make periodic tax distributions to the members of PBF LLC, including PBF Energy, pro rata in accordance with their respective percentage interests for such period (as determined under the amended and restated limited liability company agreement of PBF LLC), subject to available cash and applicable law and contractual restrictions (including pursuant to our debt instruments) and based on certain assumptions. Generally, these tax distributions are required to be in an amount equal to our estimate of the taxable income of PBF LLC for the year multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate prescribed for an individual or corporate resident in New York, New York (taking into account the nondeductibility of certain expenses). If, with respect to any given calendar year, the aggregate periodic tax distributions were less than the actual taxable income of PBF LLC multiplied by the assumed tax rate, PBF LLC is required to make a “true up” tax distribution, no later than March 15 of the following year, equal to such difference, subject to the available cash and borrowings of PBF LLC. PBF LLC obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX.
	Tax Receivable Agreement
	PBF Energy (the Company's indirect parent) entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefits deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy's Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions.
	The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC or the Company. In general, PBF Energy expects to obtain funding for these annual payments from PBF LLC, primarily through tax distributions, which PBF LLC makes on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 90.4% interest in PBF LLC as of September 30, 2014 (40.9% as of December 31, 2013). PBF LLC obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX.

EMPLOYEE_BENEFIT_PLANS

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

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of September 30, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of September 30, 2014
		Fair Value Hierarchy								Total Gross Fair Value			Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
		Level 1			Level 2		Level 3
	Assets:
	Money market funds	$	5,557		$	—	$	—		$	5,557		N/A		$	5,557
	Non-qualified pension plan assets	5,468			—		—			5,468			N/A		5,468
	Commodity contracts	261,041			10,597		13,046			284,684			(232,671	)	52,013
	Derivatives included with intermediation agreement obligations	—			35,959		—			35,959			—		35,959
	Derivatives included with inventory supply arrangement obligations	—			1,482		—			1,482			—		1,482
	Liabilities:
	Catalyst lease obligations	—			39,325		—			39,325			N/A		39,325
	Commodity contracts	228,141			6,262		—			234,403			(232,671	)	1,732
		As of December 31, 2013
		Fair Value Hierarchy								Total
		Level 1			Level 2		Level 3
	Assets:
	Money market funds	$	5,857		$	—	$	—		$	5,857
	Non-qualified pension plan assets	4,905			—		—			4,905
	Commodity contracts	4,252			6,681		—			10,933
	Derivatives included with inventory intermediation agreement obligations	—			6,016		—			6,016
	Liabilities:
	Commodity contracts	—			6,989		23,365			30,354
	Catalyst lease obligations	—			53,089		—			53,089
	Derivatives included with inventory supply arrangement obligations	—			177		—			177
	The valuation methods used to measure financial instruments at fair value are as follows:
	•	Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents.
	•	Non-qualified pension plan assets categorized in Level 1 of the fair value hierarchy are measured at fair value using a market approach based on published net asset values of mutual funds and included within Deferred charges and other assets, net.
	•	The commodity contracts categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted prices in an active market. The commodity contracts categorized in Level 2 of the fair value hierarchy are measured at fair value using a market approach based upon future commodity prices for similar instruments quoted in active markets.
	•	The commodity contracts categorized in Level 3 of the fair value hierarchy consist of commodity price swap contracts that relate to forecasted purchases of crude oil for which quoted forward market prices are not readily available due to market illiquidity. The forward price used to value these swaps was derived using broker quotes, prices from other third party sources and other available market based data.
	•	The derivatives included with inventory supply arrangement obligations, derivatives included with inventory intermediation agreement obligations and the catalyst lease obligations are categorized in Level 2 of the fair value hierarchy and are measured at fair value using a market approach based upon commodity prices for similar instruments quoted in active markets.
	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:
		Three Months Ended September 30,					Nine Months Ended September 30,
		2014			2013		2014			2013
	Balance at beginning of period	$	2,689		$	—	$	(23,365	)	$	21,358
	Purchases	—			—		—			—
	Settlements	(9,020		)	—		(5,353		)	(21,358		)
	Unrealized gain included in earnings	19,377			—		41,764			—
	Transfers into Level 3	—			—		—			—
	Transfers out of Level 3	—			—		—			—
	Balance at end of period	$	13,046		$	—	$	13,046		$	—
	There were no transfers between levels during the three and nine months ended September 30, 2014 and 2013, respectively.
	Fair value of debt
	The table below summarizes the fair value and carrying value as of September 30, 2014 and December 31, 2013.
		September 30, 2014					December 31, 2013
		Carrying			Fair		Carrying			Fair
		value			value		value			value
	Senior secured notes (a)	$	668,253		$	687,169	$	667,487		$	697,568
	Revolving Loan (b)	—			—		15,000			15,000
	Rail Facility (b)	35,925			35,925		—			—
	Catalyst leases (c)	39,325			39,325		53,089			53,089
		743,503			762,419		735,576			765,657
	Less - Current maturities	—			—		12,029			12,029
	Long-term debt	$	743,503		$	762,419	$	723,547		$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	DERIVATIVES
	The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s crude supply agreements contain purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Inventory Intermediation Agreements commencing in July 2013 that contain purchase obligations for certain volumes of intermediates and refined products. The purchase obligations related to crude oil, feedstocks, intermediates and refined products under these agreements are derivative instruments that have been designated as fair value hedges in order to hedge the commodity price volatility of certain refinery inventory. The fair value of these purchase obligation derivatives is based on market prices of the underlying crude oil and refined products. The level of activity for these derivatives is based on the level of operating inventories.
	As of September 30, 2014, there were 540,556 barrels of crude oil and feedstocks (838,829 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. As of September 30, 2014, there were 3,342,545 barrels of intermediates and refined products (3,274,047 barrels at December 31, 2013) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2013) outstanding under these derivative instruments not designated as hedges. These volumes represent the notional value of the contract.
	The Company also enters into economic hedges primarily consisting of commodity derivative contracts that are not designated as hedges and are used to manage price volatility in certain crude oil and feedstock inventories as well as crude oil, feedstock, and refined product sales or purchases. The objective in entering into economic hedges is consistent with the objectives discussed above for fair value hedges. As of September 30, 2014, there were 63,894,000 barrels of crude oil and 1,052,000 barrels of refined products (43,199,000 and 0, respectively, as of December 31, 2013), outstanding under short and long term commodity derivative contracts not designated as hedges representing the notional value of the contracts.
	The following tables provide information about the fair values of these derivative instruments as of September 30, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,482
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	35,959
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	September 30, 2014:
	Commodity contracts	Accounts receivable	$	52,013
	Commodity contracts	Accrued expenses	$	(1,732	)
	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	2,729
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	20,900
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(4,015	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	For the nine months ended September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	1,660
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,942
	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(6,886	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	Derivatives not designated as hedging instruments:
	For the three months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	70,624
	For the three months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(23,843	)
	For the nine months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	101,902
	For the nine months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(9,894	)
	Hedged items designated in fair value hedges:
	For the three months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(2,729	)
	Intermediate and refined product inventory	Cost of sales	$	(20,900	)
	For the three months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,127
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	For the nine months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(1,660	)
	Intermediate and refined product inventory	Cost of sales	$	(29,942	)
	For the nine months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	(378	)
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	The Company had no ineffectiveness related to the Company's fair value hedges for the three and nine months ended September 30, 2014 and a loss of $888 and $7,264 for the three and nine months ended September 30, 2013, which was recorded in cost of sales. Gains and losses due to ineffectiveness, resulting from the difference in the forward and spot rates of the underlying crude inventory related to the derivatives included with inventory supply arrangement obligations, were excluded from the assessment of hedge effectiveness.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Distributions
	On October 29, 2014, PBF Energy, PBF Holding's indirect parent, declared a dividend of $0.30 per share on its outstanding Class A common stock. The dividend is payable on November 25, 2014 to PBF Energy Class A common stockholders of record at the close of business on November 10, 2014. PBF Holding intends to make a distribution of $27,757 to PBF LLC, which in turn will make pro-rata distributions to its members, including PBF Energy. PBF Energy will then use this distribution to fund the dividend payments to the shareholders of PBF Energy.

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	9 Months Ended
	Sep. 30, 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 Rail Logistics Company LLC, PBF Transportation Company LLC and PBF Energy Limited are consolidated subsidiaries of the Company that are not guarantors of the senior secured notes.
	The senior secured notes were co-issued by PBF Finance. For purposes of the following footnote, PBF Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations.
	The following supplemental combining and condensed consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s Investment in its subsidiaries and the Guarantor Subsidiaries’ Investment in its subsidiaries are accounted for under the equity method of accounting.
	. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		30-Sep-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	357,793		$	—		$	4,972		$	(2,418	)	$	360,347
	Accounts receivable	657,490			9,038			31,871			—			698,399
	Accounts receivable - affiliate	381			898			—			—			1,279
	Inventories	1,140,238			566,600			80,627			—			1,787,465
	Prepaid expense and other current assets	23,668			6,563			—			—			30,231
	Due from related parties	14,336,236			18,349,820			383,844			(33,069,900		)	—
	Total current assets	16,515,806			18,932,919			501,314			(33,072,318		)	2,877,721
	Property, plant and equipment, net	72,517			1,698,909			55,442			—			1,826,868
	Investment in subsidiaries	2,932,907			—			—			(2,932,907		)	—
	Deferred charges and other assets, net	36,584			245,017			2,795			—			284,396
	Total assets	$	19,557,814		$	20,876,845		$	559,551		$	(36,005,225	)	$	4,988,985
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	281,814		$	73,776		$	24,171		$	(2,418	)	$	377,343
	Accounts payable - affiliate	5,246			31			—			—			5,277
	Accrued expenses	739,458			514,377			137,955			—			1,391,790
	Current portion of long-term debt	—			—			—			—			—
	Deferred revenue	1,749			—			—			—			1,749
	Due to related parties	15,426,541			17,312,136			331,223			(33,069,900		)	—
	Total current liabilities	16,454,808			17,900,320			493,349			(33,072,318		)	1,776,159
	Delaware Economic Development Authority loan	—			8,000			—			—			8,000
	Long-term debt	668,253			39,325			35,925			—			743,503
	Intercompany notes payable	123,732			—			—			—			123,732
	Other long-term liabilities	17,470			26,570			—			—			44,040
	Total liabilities	17,264,263			17,974,215			529,274			(33,072,318		)	2,695,434
	Commitments and contingencies
	Equity:
	Member's equity	1,198,843			804,003			22,990			(826,993		)	1,198,843
	Retained earnings (accumulated deficit)	1,108,630			2,097,011			7,287			(2,104,298		)	1,108,630
	Accumulated other comprehensive (loss) income	(13,922		)	1,616			—			(1,616		)	(13,922		)
	Total equity	2,293,551			2,902,630			30,277			(2,932,907		)	2,293,551
	Total liabilities and equity	$	19,557,814		$	20,876,845		$	559,551		$	(36,005,225	)	$	4,988,985
	15. 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
15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(UNAUDITED)
	Nine Months Ended September 30, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Revenues	$	15,305,698		$	1,201,888		$	386,046		$	(1,585,477	)	$	15,308,155
Costs and expenses:
Cost of sales, excluding depreciation	13,785,158			1,199,614			377,279			(1,585,477		)	13,776,574
Operating expenses, excluding depreciation	160			679,361			17			—			679,538
General and administrative expenses	90,821			12,701			(17		)	—			103,505
(Gain) loss on sale of assets	(186		)	24			—			—			(162		)
Depreciation and amortization expense	10,122			125,031			264			—			135,417
	13,886,075			2,016,731			377,543			(1,585,477		)	14,694,872
Income (loss) from operations	1,419,623			(814,843		)	8,503			—			613,283
Other income (expense):
Equity in earnings (loss) of subsidiaries	(811,424		)	—			—			811,424			—
Change in fair value of catalyst leases	—			1,204			—			—			1,204
Interest (expense) income, net	$	(69,416	)	$	(5,072	)	$	(1,216	)	$	—		$	(75,704	)
Net income (loss)	$	538,783		$	(818,711	)	$	7,287		$	811,424		$	538,783
Comprehensive income (loss)	$	539,399		$	(818,711	)	$	7,287		$	811,424		$	539,399
15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
(UNAUDITED)
	Nine Months Ended September 30, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Revenues	$	11,375,513		$	7,060,883		$	—		$	(4,101,376	)	$	14,335,020
Costs and expenses:
Cost of sales, excluding depreciation	12,078,314			5,417,839			—			(4,101,376		)	13,394,777
Operating expenses, excluding depreciation	(310		)	601,555			—			—			601,245
General and administrative expenses	61,607			10,281			—			—			71,888
(Gain) loss on sale of asset	(254		)	206			—			—			(48		)
Depreciation and amortization expense	9,457			72,073			—			—			81,530
	12,148,814			6,101,954			—			(4,101,376		)	14,149,392
(Loss) income from operations	(773,301		)	958,929			—			—			185,628
Other income (expense):
Equity in earnings of subsidiaries	958,402			—			—			(958,402		)	—
Change in fair value of catalyst leases	—			3,118			—			—			3,118
Interest expense, net	(66,067		)	(3,645		)	—			—			(69,712		)
Net income (loss)	$	119,034		$	958,402		$	—		$	(958,402	)	$	119,034
Comprehensive income (loss)	$	119,365		$	958,402		$	—		$	(958,402	)	$	119,365
15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
(UNAUDITED)
	Nine Months Ended September 30, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	538,783		$	(818,711	)	$	7,287		$	811,424		$	538,783
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	15,123			125,053			687			—			140,863
Stock-based compensation	—			4,725			—			—			4,725
Change in fair value of catalyst lease obligations	—			(1,204		)	—			—			(1,204		)
Non-cash change in inventory repurchase obligations	—			(31,602		)	—			—			(31,602		)
Pension and other post retirement benefit costs	4,607			11,855			—			—			16,462
(Gain) loss on disposition of property, plant and equipment	(186		)	24			—			—			(162		)
Equity in earnings of subsidiaries	811,424			—			—			(811,424		)	—
Changes in current assets and current liabilities:
Accounts receivable	(69,105		)	(776		)	(31,871		)	—			(101,752		)
Amounts due to/from related parties	(890,671		)	947,290			(52,621		)	—			3,998
Inventories	(322,231		)	24,320			(80,627		)	—			(378,538		)
Prepaid expenses and other current assets	25,583			29			—			—			25,612
Accounts payable	(76,856		)	(20,905		)	24,171			(2,418		)	(76,008		)
Accrued expenses	133,070			(2,376		)	137,955			—			268,649
Deferred revenue	(6,017		)	—			—			—			(6,017		)
Other assets and liabilities	(1,851		)	(13,889		)	—			—			(15,740		)
Net cash provided by (used in) operating activities	161,673			223,833			4,981			(2,418		)	388,069
Cash flows from investing activities:
Expenditures for property, plant and equipment	(44,993		)	(152,755		)	(55,706		)	—			(253,454		)
Expenditures for deferred turnaround costs	—			(58,423		)	—			—			(58,423		)
Expenditures for other assets	—			(13,446		)	—			—			(13,446		)
Investment in subsidiaries	(22,990		)	—			—			22,990			—
Proceeds from sale of assets	74,343			—			—			—			74,343
Net cash provided by (used in) investing activities	6,360			(224,624		)	(55,706		)	22,990			(250,980		)
Cash flows from financing activities:
Proceeds from members' capital contributions	328,664			—			22,990			(22,990		)	328,664
Distribution to members	(283,680		)	—			—			—			(283,680		)
Proceeds from intercompany notes payable	90,761			—			—			—			90,761
Proceeds from Rail Facility revolver borrowings	—			—			35,925			—			35,925
Proceeds from revolver borrowings	395,000			—			—			—			395,000
Repayments of revolver borrowings	(410,000		)	—			—			—			(410,000		)
Deferred financing costs and other	(7,164		)	—			(3,218		)	—			(10,382		)
Net cash provided by (used in) financing activities	113,581			—			55,697			(22,990		)	146,288
Net increase in cash and cash equivalents	281,614			(791		)	4,972			(2,418		)	283,377
Cash and equivalents, beginning of period	76,179			791			—			—			76,970
Cash and equivalents, end of period	$	357,793		$	—		$	4,972		$	(2,418	)	$	360,347
15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
(UNAUDITED)
	Nine Months Ended September 30, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	119,034		$	958,402		$	—		$	(958,402	)	$	119,034
Adjustments to reconcile net income to net
cash from operating activities:
Depreciation and amortization	14,273			72,144			—			—			86,417
Stock-based compensation	—			2,750			—			—			2,750
Change in fair value of catalyst lease obligations	—			(3,118		)	—			—			(3,118		)
Non-cash change in inventory repurchase obligations	—			(13,362		)	—			—			(13,362		)
Pension and other post retirement benefit costs	3,541			9,113			—			—			12,654
Gain on disposition of property, plant and equipment	(254		)	206			—			—			(48		)
Equity in earnings of subsidiaries	(958,402		)	—			—			958,402			—
Changes in current assets and current liabilities:
Accounts receivable	(224,005		)	149,922			—			—			(74,083		)
Amounts due to/from related parties	870,141			(855,420		)	—			—			14,721
Inventories	(187,760		)	218,925			—			—			31,165
Prepaid expenses and other current assets	(34,886		)	(7,859		)	—			—			(42,745		)
Accounts payable	278,675			(74,810		)	—			—			203,865
Accrued expenses	118,507			(65,994		)	—			—			52,513
Deferred revenue	1,882			(210,543		)	—			—			(208,661		)
Other assets and liabilities	122			(18,497		)	—			—			(18,375		)
Net cash (used in) provided by operating activities	868			161,859			—			—			162,727
Cash flows from investing activities:
Expenditures for property, plant and equipment	(75,099		)	(126,807		)	—			—			(201,906		)
Expenditures for refinery turnarounds costs	—			(15,859		)	—			—			(15,859		)
Expenditures for other assets	—			(10,584		)	—			—			(10,584		)
Proceeds from sale of assets	30,826			—			—			—			30,826
Net cash used in investing activities	(44,273		)	(153,250		)	—			—			(197,523		)
Cash flows from financing activities:
Distributions to members	(186,684		)	—			—			—			(186,684		)
Proceeds from intercompany notes payable	31,632			—			—			—			31,632
Proceeds from revolver borrowings	745,000			—			—			—			745,000
Repayments of revolver borrowings	(730,000		)	—			—			—			(730,000		)
Payment of contingent consideration related to acquisition of Toledo refinery	—			(21,357		)	—			—			(21,357		)
Deferred financing costs and other	(1,661		)	992			—			—			(669		)
Net cash used in financing activities	(141,713		)	(20,365		)	—			—			(162,078		)
Net (decrease) increase in cash and cash equivalents	(185,118		)	(11,756		)	—			—			(196,874		)
Cash and equivalents, beginning of period	241,926			12,365			—			—			254,291
Cash and equivalents, end of period	$	56,808		$	609		$	—		$	—		$	57,417

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Inventories consisted of the following:
	September 30, 2014
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	711,980	$	53,247	$	765,227
	Refined products and blendstocks	642,919		343,112		986,031
	Warehouse stock and other	36,207		—		36,207
		$	1,391,106	$	396,359	$	1,787,465
	December 31, 2013
		Titled Inventory		Inventory Supply and Intermediation Arrangements		Total
	Crude oil and feedstocks	$	518,599	$	89,837	$	608,436
	Refined products and blendstocks	425,033		378,286		803,319
	Warehouse stock and other	33,762		—		33,762
		$	977,394	$	468,123	$	1,445,517

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Schedule of deferred charges and other assets, net	'
	Deferred charges and other assets, net consisted of the following:
		September 30,		December 31,
		2014		2013
	Deferred turnaround costs, net	$	143,468	$	119,383
	Catalyst	79,026		88,964
	Deferred financing costs, net	31,879		26,541
	Restricted cash	13,618		12,117
	Linefill	10,230		9,636
	Intangible assets, net	424		653
	Other	5,751		5,185
		$	284,396	$	262,479

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
	Accrued expenses consisted of the following:
		September 30,		December 31,
		2014		2013
	Inventory-related accruals	$	822,733	$	533,012
	Inventory supply and intermediation arrangements	350,647		454,893
	Accrued transportation costs	50,148		29,762
	Accrued salaries and benefits	41,817		10,799
	Excise and sales tax payable	22,372		42,814
	Accrued utilities	15,813		25,959
	Accrued construction in progress	14,135		33,747
	Customer deposits	13,859		23,621
	Accrued interest	9,282		22,570
	Renewable energy credit obligations	4,481		15,955
	Other	46,503		17,813
		$	1,391,790	$	1,210,945

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Sep. 30, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Schedule of net periodic benefit cost	'
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	Pension Benefits	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	5,134		$	3,699		$	14,276		$	11,096
	Interest cost	616			248			1,787			744
	Expected return on plan assets	(546		)	(138		)	(1,609		)	(414		)
	Amortization of prior service costs	13			3			26			9
	Amortization of loss	277			105			757			315
	Net periodic benefit cost	$	5,494		$	3,917		$	15,237		$	11,750
		Three Months Ended						Nine Months Ended
		September 30,						September 30,
	Post Retirement Medical Plan	2014			2013			2014			2013
	Components of net periodic benefit cost:
	Service cost	$	269		$	181		$	747		$	544
	Interest cost	125			84			353			251
	Amortization of prior service costs	52			—			107			—
	Amortization of gain	—			—			(4		)	—
	Net periodic benefit cost	$	446		$	265		$	1,203		$	795

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of September 30, 2014 and December 31, 2013.
	We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet.
		As of September 30, 2014
		Fair Value Hierarchy								Total Gross Fair Value			Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
		Level 1			Level 2		Level 3
	Assets:
	Money market funds	$	5,557		$	—	$	—		$	5,557		N/A		$	5,557
	Non-qualified pension plan assets	5,468			—		—			5,468			N/A		5,468
	Commodity contracts	261,041			10,597		13,046			284,684			(232,671	)	52,013
	Derivatives included with intermediation agreement obligations	—			35,959		—			35,959			—		35,959
	Derivatives included with inventory supply arrangement obligations	—			1,482		—			1,482			—		1,482
	Liabilities:
	Catalyst lease obligations	—			39,325		—			39,325			N/A		39,325
	Commodity contracts	228,141			6,262		—			234,403			(232,671	)	1,732
		As of December 31, 2013
		Fair Value Hierarchy								Total
		Level 1			Level 2		Level 3
	Assets:
	Money market funds	$	5,857		$	—	$	—		$	5,857
	Non-qualified pension plan assets	4,905			—		—			4,905
	Commodity contracts	4,252			6,681		—			10,933
	Derivatives included with inventory intermediation agreement obligations	—			6,016		—			6,016
	Liabilities:
	Commodity contracts	—			6,989		23,365			30,354
	Catalyst lease obligations	—			53,089		—			53,089
	Derivatives included with inventory supply arrangement obligations	—			177		—			177
Schedule of Effect of Significant Unobservable Inputs	'
	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:
		Three Months Ended September 30,					Nine Months Ended September 30,
		2014			2013		2014			2013
	Balance at beginning of period	$	2,689		$	—	$	(23,365	)	$	21,358
	Purchases	—			—		—			—
	Settlements	(9,020		)	—		(5,353		)	(21,358		)
	Unrealized gain included in earnings	19,377			—		41,764			—
	Transfers into Level 3	—			—		—			—
	Transfers out of Level 3	—			—		—			—
	Balance at end of period	$	13,046		$	—	$	13,046		$	—
Schedule of Fair value of Debt	'
	The table below summarizes the fair value and carrying value as of September 30, 2014 and December 31, 2013.
		September 30, 2014					December 31, 2013
		Carrying			Fair		Carrying			Fair
		value			value		value			value
	Senior secured notes (a)	$	668,253		$	687,169	$	667,487		$	697,568
	Revolving Loan (b)	—			—		15,000			15,000
	Rail Facility (b)	35,925			35,925		—			—
	Catalyst leases (c)	39,325			39,325		53,089			53,089
		743,503			762,419		735,576			765,657
	Less - Current maturities	—			—		12,029			12,029
	Long-term debt	$	743,503		$	762,419	$	723,547		$	753,628
	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement.

DERIVATIVES_Tables

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Fair Value of Derivative Instruments	'
	The following tables provide information about the fair values of these derivative instruments as of September 30, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.
	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	1,482
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	35,959
	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	6,016
	Derivatives not designated as hedging instruments:
	September 30, 2014:
	Commodity contracts	Accounts receivable	$	52,013
	Commodity contracts	Accrued expenses	$	(1,732	)
	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	'
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.
	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	2,729
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	20,900
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(4,015	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	For the nine months ended September 30, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	1,660
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,942
	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(6,886	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563
	Derivatives not designated as hedging instruments:
	For the three months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	70,624
	For the three months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(23,843	)
	For the nine months ended September 30, 2014:
	Commodity contracts	Cost of sales	$	101,902
	For the nine months ended September 30, 2013:
	Commodity contracts	Cost of sales	$	(9,894	)
	Hedged items designated in fair value hedges:
	For the three months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(2,729	)
	Intermediate and refined product inventory	Cost of sales	$	(20,900	)
	For the three months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,127
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	For the nine months ended September 30, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(1,660	)
	Intermediate and refined product inventory	Cost of sales	$	(29,942	)
	For the nine months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	(378	)
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)

CONDENSED_CONSOLIDATING_FINANC1

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	9 Months Ended
	Sep. 30, 2014
Condensed Financial Information of Subsidiary Disclosure [Abstract]	'
Condensed Consolidating Balance Sheet	'
	CONDENSED CONSOLIDATING BALANCE SHEET
	(UNAUDITED)
		30-Sep-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	357,793		$	—		$	4,972		$	(2,418	)	$	360,347
	Accounts receivable	657,490			9,038			31,871			—			698,399
	Accounts receivable - affiliate	381			898			—			—			1,279
	Inventories	1,140,238			566,600			80,627			—			1,787,465
	Prepaid expense and other current assets	23,668			6,563			—			—			30,231
	Due from related parties	14,336,236			18,349,820			383,844			(33,069,900		)	—
	Total current assets	16,515,806			18,932,919			501,314			(33,072,318		)	2,877,721
	Property, plant and equipment, net	72,517			1,698,909			55,442			—			1,826,868
	Investment in subsidiaries	2,932,907			—			—			(2,932,907		)	—
	Deferred charges and other assets, net	36,584			245,017			2,795			—			284,396
	Total assets	$	19,557,814		$	20,876,845		$	559,551		$	(36,005,225	)	$	4,988,985
	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	281,814		$	73,776		$	24,171		$	(2,418	)	$	377,343
	Accounts payable - affiliate	5,246			31			—			—			5,277
	Accrued expenses	739,458			514,377			137,955			—			1,391,790
	Current portion of long-term debt	—			—			—			—			—
	Deferred revenue	1,749			—			—			—			1,749
	Due to related parties	15,426,541			17,312,136			331,223			(33,069,900		)	—
	Total current liabilities	16,454,808			17,900,320			493,349			(33,072,318		)	1,776,159
	Delaware Economic Development Authority loan	—			8,000			—			—			8,000
	Long-term debt	668,253			39,325			35,925			—			743,503
	Intercompany notes payable	123,732			—			—			—			123,732
	Other long-term liabilities	17,470			26,570			—			—			44,040
	Total liabilities	17,264,263			17,974,215			529,274			(33,072,318		)	2,695,434
	Commitments and contingencies
	Equity:
	Member's equity	1,198,843			804,003			22,990			(826,993		)	1,198,843
	Retained earnings (accumulated deficit)	1,108,630			2,097,011			7,287			(2,104,298		)	1,108,630
	Accumulated other comprehensive (loss) income	(13,922		)	1,616			—			(1,616		)	(13,922		)
	Total equity	2,293,551			2,902,630			30,277			(2,932,907		)	2,293,551
	Total liabilities and equity	$	19,557,814		$	20,876,845		$	559,551		$	(36,005,225	)	$	4,988,985
	15. 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)
		Nine Months Ended September 30, 2014
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Revenues	$	15,305,698		$	1,201,888		$	386,046		$	(1,585,477	)	$	15,308,155
	Costs and expenses:
	Cost of sales, excluding depreciation	13,785,158			1,199,614			377,279			(1,585,477		)	13,776,574
	Operating expenses, excluding depreciation	160			679,361			17			—			679,538
	General and administrative expenses	90,821			12,701			(17		)	—			103,505
	(Gain) loss on sale of assets	(186		)	24			—			—			(162		)
	Depreciation and amortization expense	10,122			125,031			264			—			135,417
		13,886,075			2,016,731			377,543			(1,585,477		)	14,694,872
	Income (loss) from operations	1,419,623			(814,843		)	8,503			—			613,283
	Other income (expense):
	Equity in earnings (loss) of subsidiaries	(811,424		)	—			—			811,424			—
	Change in fair value of catalyst leases	—			1,204			—			—			1,204
	Interest (expense) income, net	$	(69,416	)	$	(5,072	)	$	(1,216	)	$	—		$	(75,704	)
	Net income (loss)	$	538,783		$	(818,711	)	$	7,287		$	811,424		$	538,783
	Comprehensive income (loss)	$	539,399		$	(818,711	)	$	7,287		$	811,424		$	539,399
	15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
	(UNAUDITED)
		Nine Months Ended September 30, 2013
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Revenues	$	11,375,513		$	7,060,883		$	—		$	(4,101,376	)	$	14,335,020
	Costs and expenses:
	Cost of sales, excluding depreciation	12,078,314			5,417,839			—			(4,101,376		)	13,394,777
	Operating expenses, excluding depreciation	(310		)	601,555			—			—			601,245
	General and administrative expenses	61,607			10,281			—			—			71,888
	(Gain) loss on sale of asset	(254		)	206			—			—			(48		)
	Depreciation and amortization expense	9,457			72,073			—			—			81,530
		12,148,814			6,101,954			—			(4,101,376		)	14,149,392
	(Loss) income from operations	(773,301		)	958,929			—			—			185,628
	Other income (expense):
	Equity in earnings of subsidiaries	958,402			—			—			(958,402		)	—
	Change in fair value of catalyst leases	—			3,118			—			—			3,118
	Interest expense, net	(66,067		)	(3,645		)	—			—			(69,712		)
	Net income (loss)	$	119,034		$	958,402		$	—		$	(958,402	)	$	119,034
	Comprehensive income (loss)	$	119,365		$	958,402		$	—		$	(958,402	)	$	119,365
Condensed Consolidating Statement of Cash Flow	'
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
	(UNAUDITED)
		Nine Months Ended September 30, 2014
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Cash flows from operating activities:
	Net income (loss)	$	538,783		$	(818,711	)	$	7,287		$	811,424		$	538,783
	Adjustments to reconcile net income to net
	cash provided by operating activities:
	Depreciation and amortization	15,123			125,053			687			—			140,863
	Stock-based compensation	—			4,725			—			—			4,725
	Change in fair value of catalyst lease obligations	—			(1,204		)	—			—			(1,204		)
	Non-cash change in inventory repurchase obligations	—			(31,602		)	—			—			(31,602		)
	Pension and other post retirement benefit costs	4,607			11,855			—			—			16,462
	(Gain) loss on disposition of property, plant and equipment	(186		)	24			—			—			(162		)
	Equity in earnings of subsidiaries	811,424			—			—			(811,424		)	—
	Changes in current assets and current liabilities:
	Accounts receivable	(69,105		)	(776		)	(31,871		)	—			(101,752		)
	Amounts due to/from related parties	(890,671		)	947,290			(52,621		)	—			3,998
	Inventories	(322,231		)	24,320			(80,627		)	—			(378,538		)
	Prepaid expenses and other current assets	25,583			29			—			—			25,612
	Accounts payable	(76,856		)	(20,905		)	24,171			(2,418		)	(76,008		)
	Accrued expenses	133,070			(2,376		)	137,955			—			268,649
	Deferred revenue	(6,017		)	—			—			—			(6,017		)
	Other assets and liabilities	(1,851		)	(13,889		)	—			—			(15,740		)
	Net cash provided by (used in) operating activities	161,673			223,833			4,981			(2,418		)	388,069
	Cash flows from investing activities:
	Expenditures for property, plant and equipment	(44,993		)	(152,755		)	(55,706		)	—			(253,454		)
	Expenditures for deferred turnaround costs	—			(58,423		)	—			—			(58,423		)
	Expenditures for other assets	—			(13,446		)	—			—			(13,446		)
	Investment in subsidiaries	(22,990		)	—			—			22,990			—
	Proceeds from sale of assets	74,343			—			—			—			74,343
	Net cash provided by (used in) investing activities	6,360			(224,624		)	(55,706		)	22,990			(250,980		)
	Cash flows from financing activities:
	Proceeds from members' capital contributions	328,664			—			22,990			(22,990		)	328,664
	Distribution to members	(283,680		)	—			—			—			(283,680		)
	Proceeds from intercompany notes payable	90,761			—			—			—			90,761
	Proceeds from Rail Facility revolver borrowings	—			—			35,925			—			35,925
	Proceeds from revolver borrowings	395,000			—			—			—			395,000
	Repayments of revolver borrowings	(410,000		)	—			—			—			(410,000		)
	Deferred financing costs and other	(7,164		)	—			(3,218		)	—			(10,382		)
	Net cash provided by (used in) financing activities	113,581			—			55,697			(22,990		)	146,288
	Net increase in cash and cash equivalents	281,614			(791		)	4,972			(2,418		)	283,377
	Cash and equivalents, beginning of period	76,179			791			—			—			76,970
	Cash and equivalents, end of period	$	357,793		$	—		$	4,972		$	(2,418	)	$	360,347
	15. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW
	(UNAUDITED)
		Nine Months Ended September 30, 2013
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments			Total
	Cash flows from operating activities:
	Net income (loss)	$	119,034		$	958,402		$	—		$	(958,402	)	$	119,034
	Adjustments to reconcile net income to net
	cash from operating activities:
	Depreciation and amortization	14,273			72,144			—			—			86,417
	Stock-based compensation	—			2,750			—			—			2,750
	Change in fair value of catalyst lease obligations	—			(3,118		)	—			—			(3,118		)
	Non-cash change in inventory repurchase obligations	—			(13,362		)	—			—			(13,362		)
	Pension and other post retirement benefit costs	3,541			9,113			—			—			12,654
	Gain on disposition of property, plant and equipment	(254		)	206			—			—			(48		)
	Equity in earnings of subsidiaries	(958,402		)	—			—			958,402			—
	Changes in current assets and current liabilities:
	Accounts receivable	(224,005		)	149,922			—			—			(74,083		)
	Amounts due to/from related parties	870,141			(855,420		)	—			—			14,721
Inventories	(187,760		)	218,925			—			—			31,165
Prepaid expenses and other current assets	(34,886		)	(7,859		)	—			—			(42,745		)
Accounts payable	278,675			(74,810		)	—			—			203,865
Accrued expenses	118,507			(65,994		)	—			—			52,513
Deferred revenue	1,882			(210,543		)	—			—			(208,661		)
Other assets and liabilities	122			(18,497		)	—			—			(18,375		)
Net cash (used in) provided by operating activities	868			161,859			—			—			162,727
Cash flows from investing activities:
Expenditures for property, plant and equipment	(75,099		)	(126,807		)	—			—			(201,906		)
Expenditures for refinery turnarounds costs	—			(15,859		)	—			—			(15,859		)
Expenditures for other assets	—			(10,584		)	—			—			(10,584		)
Proceeds from sale of assets	30,826			—			—			—			30,826
Net cash used in investing activities	(44,273		)	(153,250		)	—			—			(197,523		)
Cash flows from financing activities:
Distributions to members	(186,684		)	—			—			—			(186,684		)
Proceeds from intercompany notes payable	31,632			—			—			—			31,632
Proceeds from revolver borrowings	745,000			—			—			—			745,000
Repayments of revolver borrowings	(730,000		)	—			—			—			(730,000		)
Payment of contingent consideration related to acquisition of Toledo refinery	—			(21,357		)	—			—			(21,357		)
Deferred financing costs and other	(1,661		)	992			—			—			(669		)
Net cash used in financing activities	(141,713		)	(20,365		)	—			—			(162,078		)
Net (decrease) increase in cash and cash equivalents	(185,118		)	(11,756		)	—			—			(196,874		)
Cash and equivalents, beginning of period	241,926			12,365			—			—			254,291
Cash and equivalents, end of period	$	56,808		$	609		$	—		$	—		$	57,417

DESCRIPTION_OF_THE_BUSINESS_AN2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	0 Months Ended	9 Months Ended
	14-May-14	Sep. 30, 2014
	Common Units [Member]	PBF Logistics LP [Member]
	IPO [Member]	Delaware City West Heavy Crude Unloading Rack [Member]
Description of Business [Line Items]	'	'
Partners' Capital Account, Units, Sold in Public Offering	15,812,500	'
Oil And Gas Plant, Unloading Capacity	'	40,000

INVENTORIES_Details

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

IMPAIRMENT_Details

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

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Deferred turnaround costs, net	$143,468	$119,383
Catalyst	79,026	88,964
Deferred financing costs, net	31,879	26,541
Restricted cash	13,618	12,117
Linefill	10,230	9,636
Intangible assets, net	424	653
Other	5,751	5,185
Deferred charges and other assets	$284,396	$262,479

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified			Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]
Repurchase Agreement Counterparty [Line Items]	'	'	'	'
Non-cash benefit related to repurchase obligation	'	'	$0	$20,248
Accrued Expenses:	'	'	'	'
Excise and sales tax payable	822,733	533,012	'	'
Inventory supply and offtake arrangements	350,647	454,893	'	'
Accrued utilities	50,148	29,762	'	'
Excise and sales tax payable	22,372	42,814	'	'
Accrued utilities	15,813	25,959	'	'
Accrued salaries and benefits	41,817	10,799	'	'
Renewable energy credit obligations	4,481	15,955	'	'
Customer deposits	13,859	23,621	'	'
Accrued interest	9,282	22,570	'	'
Accrued construction in progress	14,135	33,747	'	'
Other	46,503	17,813	'	'
Accrued expenses	$1,391,790	$1,210,945	'	'

CREDIT_FACILITY_Details

CREDIT FACILITY (Details) (USD $)

Sep. 30, 2014

Aug. 15, 2014

Jun. 30, 2014

Sep. 30, 2014

Mar. 24, 2014

Sep. 30, 2014

Aug. 15, 2014

Jun. 30, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Jul. 11, 2014

Jul. 11, 2014

Aug. 15, 2014

Aug. 15, 2014

Aug. 15, 2014

Aug. 15, 2014

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Capital Lease Obligations [Member]

Capital Lease Obligations [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Letter of Credit [Member]

Letter of Credit [Member]

Rail Facility [Domain]

Rail Facility [Domain]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Toledo Catalyst Lease [Member]

Toledo Catalyst Lease [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Line of Credit [Member]

Immediately

First Anniversary

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

London Interbank Offered Rate (LIBOR) [Member]

Alternative Base [Member]

London Interbank Offered Rate (LIBOR) [Member]

Alternative Base [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Amount Outstanding

'

'

'

$35,925,000

'

$0

'

'

$15,000,000

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

1,500,000,000

1,000,000,000

'

250,000,000

'

2,500,000,000

1,610,000,000

'

'

'

'

'

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

1.50%

0.50%

2.25%

1.25%

Line of Credit Facility, Available Increase In Borrowing Capacity

2,750,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Advances, Borrowing Base, As a Percentage

'

'

'

'

'

'

'

'

'

70.00%

65.00%

'

'

'

'

'

'

Debt Instrument, Term

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

1.99%

'

'

'

'

Capital Leases, Income Statement, Interest Expense

'

'

'

'

'

'

'

'

'

'

'

$0

'

'

'

'

'

INTERCOMPANY_NOTE_PAYABLE_Deta

RELATED PARTY TRANSACTIONS (Details) (USD $)

0 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

14-May-14

Sep. 30, 2014

14-May-14

14-May-14

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

General and Administrative Expense [Member]

General and Administrative Expense [Member]

Operating Expense [Member]

Operating Expense [Member]

Services Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

Agreement Period One [Member]

Agreement Period Two [Member]

Agreement Period Three [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Limited Partner [Member]

Omnibus Agreement [Member]

Omnibus Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Delaware City Rail Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Services Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

Common Units [Member]

Subordinated Units [Member]

PBF Logistics LP [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Omnibus Agreement [Member]

Omnibus Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Delaware City Rail Unloading Terminal [Member]

Delaware City Rail Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Partners' Capital Account, Units, Issued In Non-Cash Exchange

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

74,053

15,886,553

'

Related Party, Annual Fee

'

'

'

$490,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Notice Of Withdrawal Period

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Amounts of Transaction

'

'

'

'

13,800,000

21,000,000

944,000

1,526,000

800,000

1,222,000

125,000

191,000

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Annual Fee

2,300,000

2,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Expense Reimbursement, Salaries and Benefit Costs Reimbursement, Minimum Time Commitment to Company, Percent

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Estimated Annual Salaries and Benefits Costs Reimbursable

'

900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Maximum Reimbursement per Event, Net of Insurance Recoveries

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party, Transaction Period

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

4,000

'

75,000

85,000

5,500

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

'

'

'

'

'

'

'

'

'

'

'

'

2

'

1

'

'

'

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Fee For Volume Above Minimum

'

'

'

'

'

'

'

'

'

'

'

'

0.5

'

'

'

'

'

'

'

'

'

'

'

Limited Partners' Capital Account, Ownership Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.20%

Rights To Distribution Made To Limited Partner, Capital Expenditures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000,000

'

30,000,000

'

'

'

Rights To Distribution Made To Limited Partner

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

298,664,000

'

298,664,000

'

'

'

Partners' Capital Account, Redemptions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1

'

'

'

'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

0 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

14-May-14

Sep. 30, 2014

14-May-14

14-May-14

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

General and Administrative Expense [Member]

General and Administrative Expense [Member]

Operating Expense [Member]

Operating Expense [Member]

Services Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

Agreement Period One [Member]

Agreement Period Two [Member]

Agreement Period Three [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Limited Partner [Member]

Omnibus Agreement [Member]

Omnibus Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Delaware City Rail Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Services Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

Common Units [Member]

Subordinated Units [Member]

PBF Logistics LP [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Omnibus Agreement [Member]

Omnibus Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Delaware City Rail Unloading Terminal [Member]

Delaware City Rail Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

PBF LLC [Member]

PBF LLC [Member]

PBF LLC [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

PBF Logistics LP [Member]

Contribution Agreement [Member]

Contribution Agreement [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Partners' Capital Account, Units, Issued In Non-Cash Exchange

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

74,053

15,886,553

'

Related Party, Annual Fee

'

'

'

$490,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Notice Of Withdrawal Period

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Amounts of Transaction

'

'

'

'

13,800,000

21,000,000

944,000

1,526,000

800,000

1,222,000

125,000

191,000

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Annual Fee

2,300,000

2,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Expense Reimbursement, Salaries and Benefit Costs Reimbursement, Minimum Time Commitment to Company, Percent

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Estimated Annual Salaries and Benefits Costs Reimbursable

'

900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party Transaction, Maximum Reimbursement per Event, Net of Insurance Recoveries

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Related Party, Transaction Period

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

4,000

'

75,000

85,000

5,500

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

'

'

'

'

'

'

'

'

'

'

'

'

2

'

1

'

'

'

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Fee For Volume Above Minimum

'

'

'

'

'

'

'

'

'

'

'

'

0.5

'

'

'

'

'

'

'

'

'

'

'

Limited Partners' Capital Account, Ownership Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.20%

Rights To Distribution Made To Limited Partner, Capital Expenditures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000,000

'

30,000,000

'

'

'

Rights To Distribution Made To Limited Partner

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

298,664,000

'

298,664,000

'

'

'

Partners' Capital Account, Redemptions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1

'

'

'

'

RELATED_PARTY_TRANSACTIONS_CON

RELATED PARTY TRANSACTIONS CONTRIBUTION AND CONVEYANCE AGREEMENT (Details) (PBF Logistics LP [Member], USD $)	0 Months Ended		0 Months Ended				9 Months Ended
	14-May-14	14-May-14	14-May-14	14-May-14	14-May-14	14-May-14	Sep. 30, 2014
	PBF LLC [Member]	PBF LLC [Member]	Subordinated Units [Member]	Common Units [Member]	Limited Partner [Member]	PBF LLC [Member]	Delaware City West Heavy Crude Unloading Rack [Member]
	Contribution Agreement [Member]	Contribution Agreement [Member]	PBF LLC [Member]	PBF LLC [Member]	PBF LLC [Member]	Contribution Agreement [Member]	PBF LLC [Member]
			Contribution Agreement [Member]	Contribution Agreement [Member]
Partners' Capital Account, Units, Issued In Non-Cash Exchange	'	'	15,886,553	74,053	'	'	'
Limited Partners' Capital Account, Ownership Percentage	'	'	'	'	50.20%	'	'
Rights To Distribution Made To Limited Partner	'	$298,664,000	'	'	'	$298,664,000	'
Partners' Capital Account, Redemptions	1	'	'	'	'	'	'
Business Combination, Consideration Transferred	'	'	'	'	'	'	150,000,000
Payments to Acquire Businesses, Gross	'	'	'	'	'	'	135,000,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	'	'	'	'	'	'	$15,000,000

RELATED_PARTY_TRANSACTIONS_COM

RELATED PARTY TRANSACTIONS COMMERCIAL AGREEMENT (Details) (PBF Logistics LP [Member], USD $)

0 Months Ended

0 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

14-May-14

Oct. 01, 2014

Oct. 01, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Toledo Truck Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Toledo Truck Unloading Terminal [Member]

Delaware City Rail Unloading Terminal [Member]

Delaware City Rail Unloading Terminal [Member]

Delaware City Rail Unloading Terminal [Member]

Delaware City West Heavy Crude Unloading Rack [Member]

Delaware City West Heavy Crude Unloading Rack [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Cost of Sales [Member]

Services Agreement [Member]

Services Agreement [Member]

Agreement Period Three [Member]

Services Agreement [Member]

Agreement Period Two [Member]

Agreement Period One [Member]

West Ladder Rack Terminaling Agreement [Member]

West Ladder Rack Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

West Ladder Rack Terminaling Agreement [Member]

West Ladder Rack Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Toledo Terminaling Agreement [Member]

Services Agreement [Member]

DCR Terminaling Agreement [Member]

Services Agreement [Member]

Services Agreement [Member]

Toledo Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

DCR Terminaling Agreement [Member]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

4,000

'

5,500

'

85,000

75,000

40,000

'

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

'

1

'

2

'

'

'

2.2

'

'

'

'

'

'

Oil And Gas Plant, Terminaling Services Fee, Fee For Volume Above Minimum

'

'

'

0.5

'

'

'

1.5

'

'

'

'

'

'

Related Party Transaction, Amounts of Transaction

'

'

'

'

'

'

'

'

$944

$1,526

$13,800

$21,000

$0

$0

RELATED_PARTY_TRANSACTIONS_OMN

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details) (PBF Logistics LP [Member], USD $)	0 Months Ended	9 Months Ended	0 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	14-May-14	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
	Omnibus Agreement [Member]	Omnibus Agreement [Member]	Amended and Restated Omnibus Agreement [Member]	Cost of Sales [Member]	Cost of Sales [Member]	General and Administrative Expense [Member]	General and Administrative Expense [Member]
				West Ladder Rack Terminaling Agreement [Member]	West Ladder Rack Terminaling Agreement [Member]	Omnibus Agreement [Member]	Omnibus Agreement [Member]
Related Party Transaction, Annual Fee	$2,300,000	$2,300,000	$2,525	'	'	'	'
Related Party Transaction, Expense Reimbursement, Salaries and Benefit Costs Reimbursement, Minimum Time Commitment to Company, Percent	'	50.00%	'	'	'	'	'
Related Party Transaction, Estimated Annual Salaries and Benefits Costs Reimbursable	'	900,000	'	'	'	'	'
Related Party Transaction, Maximum Reimbursement per Event, Net of Insurance Recoveries	'	20,000,000	'	'	'	'	'
Related Party, Transaction Period	'	'5 years	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	'	'	'	$0	$0	$800,000	$1,222,000

RELATED_PARTY_TRANSACTIONS_OPE

RELATED PARTY TRANSACTIONS OPERATION AND MANAGEMENT SERVICE AGREEMENT (Details) (PBF Logistics LP [Member], USD $)	0 Months Ended			3 Months Ended	9 Months Ended
	14-May-14	14-May-14	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
	Services Agreement [Member]	Services Agreement [Member]	Amended and Restated Services Agreement [Member]	Operating Expense [Member]	Operating Expense [Member]
				Services Agreement [Member]	Services Agreement [Member]
Related Party, Annual Fee	'	$490,000	$797,000	'	'
Related Party Transaction, Notice Of Withdrawal Period	'30 days	'	'	'	'
Related Party Transaction, Amounts of Transaction	'	'	'	$125,000	$191,000

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended				9 Months Ended		9 Months Ended		12 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2010	Sep. 30, 2014
			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]	ppm		Valero [Member]	PBF Energy and Valero [Member]	New York [Member]	Northeastern states [Member]
									ppm	ppm
Loss Contingencies [Line Items]	'	'	'	'	'	'	'	'	'	'
Environmental liability	'	'	'	'	$10,823	$9,869	'	'	'	'
Discount rate used for environmental liability assessment	'	'	'	'	8.00%	'	'	'	'	'
Restricted cash for environmental liabilities	13,618	12,117	'	'	12,118	'	'	'	'	'
Maximum pre-disposal environmental obligations of Valero	'	'	'	'	'	'	$20,000	$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	'	'	90.40%	40.90%	'	'	'	'	'	'

EMPLOYEE_BENEFIT_PLANS_Details

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

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (USD $)	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Commodity contract [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value	$13,046	$2,689	($23,365)	$0	$0	$21,358
Fair Value, Measurements, Recurring [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Defined Benefit Plan, Fair Value of Plan Assets	5,468	'	4,905	'	'	'
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Defined Benefit Plan, Fair Value of Plan Assets	5,468	'	4,905	'	'	'
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Defined Benefit Plan, Fair Value of Plan Assets	0	'	0	'	'	'
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Defined Benefit Plan, Fair Value of Plan Assets	0	'	0	'	'	'
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Catalyst lease obligations	39,325	'	53,089	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member] | Level 2 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Catalyst lease obligations	39,325	'	53,089	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	234,403	'	'	'	'	'
Derivative, Collateral, Right to Reclaim Cash	-232,671	'	'	'	'	'
Derivative Liability	1,732	'	30,354	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	228,141	'	'	'	'	'
Derivative Liability	'	'	0	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	6,262	'	'	'	'	'
Derivative Liability	'	'	6,989	'	'	'
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 3 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	'	'	'	'	'
Derivative Liability	'	'	23,365	'	'	'
Fair Value, Measurements, Recurring [Member] | Derivatives included with inventory supply arrangement obligations [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,482	'	'	'	'	'
Derivative assets, Effect of Counter-party Netting	0	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	1,482	'	'	'	'	'
Derivative Liability	'	'	177	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | Derivatives included with inventory supply arrangement obligations [Member] | Level 2 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,482	'	'	'	'	'
Derivative Liability	'	'	177	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | Money market funds [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Cash and cash equivalents	5,557	'	5,857	'	'	'
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 1 [Member]	'	'	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'	'	'
Cash and cash equivalents	5,557	'	5,857	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	284,684	'	'	'	'	'
Derivative assets, Effect of Counter-party Netting	-232,671	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	52,013	'	10,933	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	261,041	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	'	'	4,252	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	10,597	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	'	'	6,681	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	13,046	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	'	'	0	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	35,959	'	'	'	'	'
Derivative assets, Effect of Counter-party Netting	0	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	35,959	'	6,016	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	'	'	'
Fair Value, Measurements, Recurring [Member] | 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	35,959	'	'	'	'	'
Derivative assets, Net Carrying Value on Balance Sheet	'	'	6,016	'	'	'
Fair Value, Measurements, Recurring [Member] | 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		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Mar. 31, 2014	Mar. 31, 2013
Commodity Contract [Member]	'	'	'	'	'	'
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]	'	'	'	'	'	'
Balance at beginning of period	'	'	$23,365	($21,358)	($2,689)	$0
Purchases	0	0	0	0	'	'
Settlements	-9,020	0	-5,353	-21,358	'	'
Unrealized loss included in earnings	19,377	0	41,764	0	'	'
Transfers into Level 3	0	0	0	0	'	'
Transfers out of Level 3	0	0	0	0	'	'
Balance at end of period	($13,046)	$0	($13,046)	$0	($2,689)	$0

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	$743,503		$735,576
Long-term debt, Fair value	762,419		765,657
Current portion of long-term debt	0		12,029
Long-Term Debt And Capital Lease Obligations, Current, Fair Value Disclosure	0		12,029
Long-term debt	743,503		723,547
Long-term debt, excluding current maturities, Fair value	762,419		753,628
Senior secured notes [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	668,253	[1]	667,487	[1]
Long-term debt, Fair value	687,169	[1]	697,568	[1]
Long-term Line of Credit	0	[2]	15,000	[2]
Lines of Credit, Fair Value Disclosure	0	[2]	15,000	[2]
Rail Facility [Domain]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term Line of Credit	35,925	[3]	0	[3]
Lines of Credit, Fair Value Disclosure	35,925	[3]	0	[3]
Catalyst lease [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	39,325	[3]	53,089	[3]
Long-term debt, Fair value	$39,325	[3]	$53,089	[3]
[1]	The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
[2]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
[3]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Crude Oil and Feedstock Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Crude Oil Commodity Contract [Member]

Crude Oil Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

Not Designated as Hedging Instrument [Member]

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bbl

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bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

bbl

Derivative [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative, notional amount, volume

'

'

'

'

0

0

540,556

838,829

0

0

3,342,545

3,274,047

63,894,000

43,199,000

1,052,000

0

Loss on fair value hedge ineffectiveness

$0

$888

$0

$7,264

'

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$1,482	($177)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	35,959	6,016
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	-1,732	'
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	$52,013	($19,421)

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain (Loss) on Fair Value Hedge Ineffectiveness, Net	$0	($888)	$0	($7,264)
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	2,729	-4,015	1,660	-6,886
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	20,900	29,563	29,942	29,563
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	-2,729	3,127	-1,660	-378
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Cost of Sales [Member] | Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	-20,900	-29,563	-29,942	-29,563
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Cost of Sales [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	$70,624	($23,843)	$101,902	($9,894)

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 29, 2014	Jul. 11, 2014	Jul. 11, 2014
	Subsequent Event [Member]	Toledo Catalyst Lease [Member]	Toledo Catalyst Lease [Member]
	PBF Energy [Member]	Capital Lease Obligations [Member]	Capital Lease Obligations [Member]
	Class A Common Stock [Member]
Subsequent Event [Line Items]	'	'	'
Dividends declared per share	$0.30	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	1.99%
Capital Leases, Income Statement, Interest Expense	'	$0	'
Stockholders' Equity, Capital Distributions	$27,757	'	'

CONDENSED_CONSOLIDATING_FINANC2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	$5,260,003	$4,858,880	$15,308,155	$14,335,020	'
Cost of sales, excluding depreciation	4,685,652	4,663,697	13,776,574	13,394,777	'
Net income	252,515	-76,230	538,783	119,034	'
Equity in earnings of subsidiaries	0	0	0	0	'
Accounts receivable	-698,399	'	-698,399	'	-596,647
Accounts payable	-377,343	'	-377,343	'	-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	462,817	745,102	1,201,888	7,060,883	'
Cost of sales, excluding depreciation	461,744	739,125	1,199,614	5,417,839	'
Net income	-268,034	-218,232	-818,711	958,402	'
Equity in earnings of subsidiaries	0	0	0	0	'
Accounts receivable	-9,038	'	-9,038	'	-8,262
Accounts payable	-73,776	'	-73,776	'	-94,681
Issuer [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	5,258,747	4,813,737	15,305,698	11,375,513	'
Cost of sales, excluding depreciation	4,694,537	4,624,531	13,785,158	12,078,314	'
Net income	252,515	-76,230	538,783	119,034	'
Equity in earnings of subsidiaries	-259,908	-218,232	-811,424	958,402	'
Accounts receivable	-657,490	'	-657,490	'	-588,385
Accounts payable	($281,814)	'	($281,814)	'	($307,612)

CONDENSED_CONSOLIDATING_FINANC3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$360,347	$76,970	$57,417	$254,291
Accounts receivable	698,399	596,647	'	'
Accounts receivable - affiliate	1,279	0	'	'
Inventories	1,787,465	1,445,517	'	'
Prepaid expense and other current assets	30,231	55,843	'	'
Due from related party	0	0	'	'
Total current assets	2,877,721	2,174,977	'	'
Property, plant and equipment, net	1,826,868	1,781,589	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	284,396	262,479	'	'
Total assets	4,988,985	4,219,045	'	'
Current liabilities:	'	'	'	'
Accounts payable	377,343	402,293	'	'
Accounts payable - affiliate	5,277	0	'	'
Accrued expenses	1,391,790	1,210,945	'	'
Current portion of long-term debt	0	12,029	'	'
Deferred revenue	1,749	7,766	'	'
Due to related parties	0	0	'	'
Total current liabilities	1,776,159	1,633,033	'	'
Delaware Economic Development Authority loan	8,000	12,000	'	'
Long-term debt	743,503	723,547	'	'
Intercompany notes payable	123,732	31,835	'	'
Other long-term liabilities	44,040	46,477	'	'
Total liabilities	2,695,434	2,446,892	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	1,198,843	933,164	'	'
Retained earnings (accumulated deficit)	1,108,630	853,527	'	'
Accumulated other comprehensive loss	-13,922	-14,538	'	'
Total equity	2,293,551	1,772,153	'	'
Total liabilities and equity	4,988,985	4,219,045	'	'
Issuer [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	357,793	76,179	56,808	241,926
Accounts receivable	657,490	588,385	'	'
Accounts receivable - affiliate	381	'	'	'
Inventories	1,140,238	818,007	'	'
Prepaid expense and other current assets	23,668	49,251	'	'
Due from related party	14,336,236	11,807,063	'	'
Total current assets	16,515,806	13,338,885	'	'
Property, plant and equipment, net	72,517	60,746	'	'
Investment in subsidiaries	2,932,907	3,584,622	'	'
Deferred charges and other assets, net	36,584	27,923	'	'
Total assets	19,557,814	17,012,176	'	'
Current liabilities:	'	'	'	'
Accounts payable	281,814	307,612	'	'
Accounts payable - affiliate	5,246	'	'	'
Accrued expenses	739,458	606,388	'	'
Current portion of long-term debt	0	0	'	'
Deferred revenue	1,749	7,766	'	'
Due to related parties	15,426,541	13,589,263	'	'
Total current liabilities	16,454,808	14,511,029	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	668,253	682,487	'	'
Intercompany notes payable	123,732	31,835	'	'
Other long-term liabilities	17,470	14,672	'	'
Total liabilities	17,264,263	15,240,023	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	1,198,843	933,164	'	'
Retained earnings (accumulated deficit)	1,108,630	853,527	'	'
Accumulated other comprehensive loss	-13,922	-14,538	'	'
Total equity	2,293,551	1,772,153	'	'
Total liabilities and equity	19,557,814	17,012,176	'	'
Guarantors Subsidiaries [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	0	791	609	12,365
Accounts receivable	9,038	8,262	'	'
Accounts receivable - affiliate	898	'	'	'
Inventories	566,600	627,510	'	'
Prepaid expense and other current assets	6,563	6,592	'	'
Due from related party	18,349,820	16,600,151	'	'
Total current assets	18,932,919	17,243,306	'	'
Property, plant and equipment, net	1,698,909	1,720,843	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	245,017	234,556	'	'
Total assets	20,876,845	19,198,705	'	'
Current liabilities:	'	'	'	'
Accounts payable	73,776	94,681	'	'
Accounts payable - affiliate	31	'	'	'
Accrued expenses	514,377	604,557	'	'
Current portion of long-term debt	0	12,029	'	'
Deferred revenue	0	0	'	'
Due to related parties	17,312,136	14,817,951	'	'
Total current liabilities	17,900,320	15,529,218	'	'
Delaware Economic Development Authority loan	8,000	12,000	'	'
Long-term debt	39,325	41,060	'	'
Intercompany notes payable	0	0	'	'
Other long-term liabilities	26,570	31,805	'	'
Total liabilities	17,974,215	15,614,083	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	804,003	667,173	'	'
Retained earnings (accumulated deficit)	2,097,011	2,915,720	'	'
Accumulated other comprehensive loss	1,616	1,729	'	'
Total equity	2,902,630	3,584,622	'	'
Total liabilities and equity	20,876,845	19,198,705	'	'
Non-Guarantor Subsidiaries [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	4,972	0	0	0
Accounts receivable	31,871	0	'	'
Accounts receivable - affiliate	0	'	'	'
Inventories	80,627	0	'	'
Prepaid expense and other current assets	0	0	'	'
Due from related party	383,844	0	'	'
Total current assets	501,314	0	'	'
Property, plant and equipment, net	55,442	0	'	'
Investment in subsidiaries	0	0	'	'
Deferred charges and other assets, net	2,795	0	'	'
Total assets	559,551	0	'	'
Current liabilities:	'	'	'	'
Accounts payable	24,171	0	'	'
Accounts payable - affiliate	0	'	'	'
Accrued expenses	137,955	0	'	'
Current portion of long-term debt	0	0	'	'
Deferred revenue	0	0	'	'
Due to related parties	331,223	0	'	'
Total current liabilities	493,349	0	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	35,925	0	'	'
Intercompany notes payable	0	0	'	'
Other long-term liabilities	0	0	'	'
Total liabilities	529,274	0	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	22,990	0	'	'
Retained earnings (accumulated deficit)	7,287	0	'	'
Accumulated other comprehensive loss	0	0	'	'
Total equity	30,277	0	'	'
Total liabilities and equity	559,551	0	'	'
Combining and Consolidated Adjustments [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	-2,418	0	0	0
Accounts receivable	0	0	'	'
Accounts receivable - affiliate	0	'	'	'
Inventories	0	0	'	'
Prepaid expense and other current assets	0	0	'	'
Due from related party	-33,069,900	-28,407,214	'	'
Total current assets	-33,072,318	-28,407,214	'	'
Property, plant and equipment, net	0	0	'	'
Investment in subsidiaries	-2,932,907	-3,584,622	'	'
Deferred charges and other assets, net	0	0	'	'
Total assets	-36,005,225	-31,991,836	'	'
Current liabilities:	'	'	'	'
Accounts payable	-2,418	0	'	'
Accounts payable - affiliate	0	'	'	'
Accrued expenses	0	0	'	'
Current portion of long-term debt	0	0	'	'
Deferred revenue	0	0	'	'
Due to related parties	-33,069,900	-28,407,214	'	'
Total current liabilities	-33,072,318	-28,407,214	'	'
Delaware Economic Development Authority loan	0	0	'	'
Long-term debt	0	0	'	'
Intercompany notes payable	0	0	'	'
Other long-term liabilities	0	0	'	'
Total liabilities	-33,072,318	-28,407,214	'	'
Commitments and contingencies	'	'	'	'
Equity:	'	'	'	'
Member's equity	-826,993	-667,173	'	'
Retained earnings (accumulated deficit)	-2,104,298	-2,915,720	'	'
Accumulated other comprehensive loss	-1,616	-1,729	'	'
Total equity	-2,932,907	-3,584,622	'	'
Total liabilities and equity	($36,005,225)	($31,991,836)	'	'

CONDENSED_CONSOLIDATING_FINANC4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$5,260,003	$4,858,880	$15,308,155	$14,335,020
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,685,652	4,663,697	13,776,574	13,394,777
Operating expenses, excluding depreciation	200,858	192,647	679,538	601,245
General and administrative expenses	34,786	22,653	103,505	71,888
Gain on sale of asset	18	-48	-162	-48
Depreciation and amortization expense	67,686	27,435	135,417	81,530
Total cost and expenses	4,989,000	4,906,384	14,694,872	14,149,392
Income (loss) from operations	271,003	-47,504	613,283	185,628
Other income (expenses)	'	'	'	'
Equity in earnings of subsidiaries	0	0	0	0
Change in fair value of catalyst leases	5,543	-2,363	1,204	3,118
Interest expense, net	-24,031	-26,363	-75,704	-69,712
Net income	252,515	-76,230	538,783	119,034
Comprehensive income	252,597	-76,109	539,399	119,365
Combining and Consolidated Adjustments [Member]	'	'	'	'
Revenues	-847,147	-699,959	-1,585,477	-4,101,376
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	-847,147	-699,959	-1,585,477	-4,101,376
Operating expenses, excluding depreciation	0	0	0	0
General and administrative expenses	0	0	0	0
Gain on sale of asset	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Total cost and expenses	-847,147	-699,959	-1,585,477	-4,101,376
Income (loss) from operations	0	0	0	0
Other income (expenses)	'	'	'	'
Equity in earnings of subsidiaries	259,908	218,232	811,424	-958,402
Change in fair value of catalyst leases	0	0	0	0
Interest expense, net	0	0	0	0
Net income	259,908	218,232	811,424	-958,402
Comprehensive income	260,003	218,232	811,424	-958,402
Guarantors Subsidiaries [Member]	'	'	'	'
Revenues	462,817	745,102	1,201,888	7,060,883
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	461,744	739,125	1,199,614	5,417,839
Operating expenses, excluding depreciation	200,716	192,815	679,361	601,555
General and administrative expenses	4,302	3,086	12,701	10,281
Gain on sale of asset	18	206	24	206
Depreciation and amortization expense	64,165	24,118	125,031	72,073
Total cost and expenses	730,945	959,350	2,016,731	6,101,954
Income (loss) from operations	-268,128	-214,248	-814,843	958,929
Other income (expenses)	'	'	'	'
Equity in earnings of subsidiaries	0	0	0	0
Change in fair value of catalyst leases	5,543	-2,363	1,204	3,118
Interest expense, net	-5,449	-1,621	-5,072	-3,645
Net income	-268,034	-218,232	-818,711	958,402
Comprehensive income	-268,129	-218,232	-818,711	958,402
Non-Guarantor Subsidiaries [Member]	'	'	'	'
Revenues	385,586	0	386,046	0
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	376,518	0	377,279	0
Operating expenses, excluding depreciation	17	0	17	0
General and administrative expenses	-17	0	-17	0
Gain on sale of asset	0	0	0	0
Depreciation and amortization expense	222	0	264	0
Total cost and expenses	376,740	0	377,543	0
Income (loss) from operations	8,846	0	8,503	0
Other income (expenses)	'	'	'	'
Equity in earnings of subsidiaries	0	0	0	0
Change in fair value of catalyst leases	0	0	0	0
Interest expense, net	-720	0	-1,216	0
Net income	8,126	0	7,287	0
Comprehensive income	8,126	0	7,287	0
Issuer [Member]	'	'	'	'
Revenues	5,258,747	4,813,737	15,305,698	11,375,513
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,694,537	4,624,531	13,785,158	12,078,314
Operating expenses, excluding depreciation	125	-168	160	-310
General and administrative expenses	30,501	19,567	90,821	61,607
Gain on sale of asset	0	-254	-186	-254
Depreciation and amortization expense	3,299	3,317	10,122	9,457
Total cost and expenses	4,728,462	4,646,993	13,886,075	12,148,814
Income (loss) from operations	530,285	166,744	1,419,623	-773,301
Other income (expenses)	'	'	'	'
Equity in earnings of subsidiaries	-259,908	-218,232	-811,424	958,402
Change in fair value of catalyst leases	0	0	0	0
Interest expense, net	-17,862	-24,742	-69,416	-66,067
Net income	252,515	-76,230	538,783	119,034
Comprehensive income	$252,597	($76,109)	$539,399	$119,365

CONDENSED_CONSOLIDATING_FINANC5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net income	$538,783	$119,034
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	140,863	86,417
Stock-based compensation	4,725	2,750
Change in fair value of catalyst lease obligations	-1,204	-3,118
Non-cash change in inventory repurchase obligations	-31,602	-13,362
Gain on sale of assets	-162	-48
Pension and other post retirement benefit costs	16,462	12,654
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	-101,752	-74,083
Inventories	-378,538	31,165
Prepaid expenses and other current assets	25,612	-42,745
Accounts payable	-76,008	203,865
Accrued expenses	268,649	52,513
Deferred revenue	-6,017	-208,661
Amounts due to/from related parties	3,998	14,721
Other assets and liabilities	-15,740	-18,375
Net cash provided by operations	388,069	162,727
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-253,454	-201,906
Expenditures for deferred turnaround cost	-58,423	-15,859
Expenditures for other assets	-13,446	-10,584
Investment in subsidiary	0	'
Proceeds from sale of assets	74,343	30,826
Net cash used in investing activities	-250,980	-197,523
Proceeds from revolver borrowings	395,000	745,000
Proceeds from members' capital contributions	328,664	0
Cash flows from financing activities:	'	'
Distribution to members	-283,680	-186,684
Repayments of revolver borrowings	-410,000	-730,000
Deferred financing costs and other	-10,382	-669
Net cash used in financing activities	146,288	-162,078
Proceeds from intercompany notes payable	90,761	31,632
Proceeds from Rail Facility revolver borrowings	35,925	0
Net increase (decrease) in cash and cash equivalents	283,377	-196,874
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	360,347	57,417
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Issuer [Member]	'	'
Cash flows from operating activities:	'	'
Net income	538,783	119,034
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	15,123	14,273
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	-254
Pension and other post retirement benefit costs	4,607	3,541
Equity in earnings of subsidiaries	811,424	-958,402
Changes in current assets and current liabilities:	'	'
Accounts receivable	-69,105	-224,005
Inventories	-322,231	-187,760
Prepaid expenses and other current assets	25,583	-34,886
Accounts payable	-76,856	278,675
Accrued expenses	133,070	118,507
Deferred revenue	-6,017	1,882
Amounts due to/from related parties	-890,671	870,141
Other assets and liabilities	-1,851	122
Net cash provided by operations	161,673	868
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-44,993	-75,099
Expenditures for deferred turnaround cost	0	0
Expenditures for other assets	0	0
Investment in subsidiary	-22,990	'
Proceeds from sale of assets	74,343	30,826
Net cash used in investing activities	6,360	-44,273
Proceeds from revolver borrowings	395,000	745,000
Proceeds from members' capital contributions	328,664	'
Cash flows from financing activities:	'	'
Distribution to members	-283,680	-186,684
Repayments of revolver borrowings	-410,000	-730,000
Deferred financing costs and other	-7,164	-1,661
Net cash used in financing activities	113,581	-141,713
Proceeds from intercompany notes payable	90,761	31,632
Proceeds from Rail Facility revolver borrowings	0	'
Net increase (decrease) in cash and cash equivalents	281,614	-185,118
Cash and equivalents, beginning of period	76,179	241,926
Cash and equivalents, end of period	357,793	56,808
Payment of contingent consideration related to acquisition of Toledo refinery	'	0
Guarantors Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	-818,711	958,402
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	125,053	72,144
Stock-based compensation	4,725	2,750
Change in fair value of catalyst lease obligations	-1,204	-3,118
Non-cash change in inventory repurchase obligations	-31,602	-13,362
Gain on sale of assets	24	206
Pension and other post retirement benefit costs	11,855	9,113
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	-776	149,922
Inventories	24,320	218,925
Prepaid expenses and other current assets	29	-7,859
Accounts payable	-20,905	-74,810
Accrued expenses	-2,376	-65,994
Deferred revenue	0	-210,543
Amounts due to/from related parties	947,290	-855,420
Other assets and liabilities	-13,889	-18,497
Net cash provided by operations	223,833	161,859
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-152,755	-126,807
Expenditures for deferred turnaround cost	-58,423	-15,859
Expenditures for other assets	-13,446	-10,584
Investment in subsidiary	0	'
Proceeds from sale of assets	0	0
Net cash used in investing activities	-224,624	-153,250
Proceeds from revolver borrowings	0	0
Proceeds from members' capital contributions	0	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	0	992
Net cash used in financing activities	0	-20,365
Proceeds from intercompany notes payable	0	0
Proceeds from Rail Facility revolver borrowings	0	'
Net increase (decrease) in cash and cash equivalents	-791	-11,756
Cash and equivalents, beginning of period	791	12,365
Cash and equivalents, end of period	0	609
Payment of contingent consideration related to acquisition of Toledo refinery	'	21,357
Non-Guarantor Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	7,287	0
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	687	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	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	-31,871	0
Inventories	-80,627	0
Prepaid expenses and other current assets	0	0
Accounts payable	24,171	0
Accrued expenses	137,955	0
Deferred revenue	0	0
Amounts due to/from related parties	-52,621	0
Other assets and liabilities	0	0
Net cash provided by operations	4,981	0
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-55,706	0
Expenditures for deferred turnaround cost	0	0
Expenditures for other assets	0	0
Investment in subsidiary	0	'
Proceeds from sale of assets	0	0
Net cash used in investing activities	-55,706	0
Proceeds from revolver borrowings	0	0
Proceeds from members' capital contributions	22,990	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	-3,218	0
Net cash used in financing activities	55,697	0
Proceeds from intercompany notes payable	0	0
Proceeds from Rail Facility revolver borrowings	35,925	'
Net increase (decrease) in cash and cash equivalents	4,972	0
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	4,972	0
Payment of contingent consideration related to acquisition of Toledo refinery	'	0
Combining and Consolidated Adjustments [Member]	'	'
Cash flows from operating activities:	'	'
Net income	811,424	-958,402
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	0
Pension and other post retirement benefit costs	0	0
Equity in earnings of subsidiaries	-811,424	958,402
Changes in current assets and current liabilities:	'	'
Accounts receivable	0	0
Inventories	0	0
Prepaid expenses and other current assets	0	0
Accounts payable	-2,418	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	-2,418	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
Investment in subsidiary	22,990	'
Proceeds from sale of assets	0	0
Net cash used in investing activities	22,990	0
Proceeds from revolver borrowings	0	0
Proceeds from members' capital contributions	-22,990	'
Cash flows from financing activities:	'	'
Distribution to members	0	0
Repayments of revolver borrowings	0	0
Deferred financing costs and other	0	0
Net cash used in financing activities	-22,990	0
Proceeds from intercompany notes payable	0	0
Proceeds from Rail Facility revolver borrowings	0	'
Net increase (decrease) in cash and cash equivalents	-2,418	0
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	-2,418	0
Payment of contingent consideration related to acquisition of Toledo refinery	'	$0