PBF Finance 10-K24 Mar 152014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	12 Months Ended
Document and Entity Information Document (USD $)	Dec. 31, 2014	Mar. 23, 2015	Jun. 30, 2014
Entity Information [Line Items]
Entity Registrant Name	PBF HOLDING CO LLC
Entity Central Index Key	1566011
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding	0	0
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
PBF Holding [Member]
Entity Information [Line Items]
Entity Public Float			$0
PBF Finance Corporation [Member]
Entity Information [Line Items]
Entity Registrant Name	PBF FINANCE CORPORATION
Entity Central Index Key	1566097
Entity Common Stock, Shares Outstanding		100
Entity Public Float			$0
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$218,403	$76,970
Accounts receivable	551,269	596,647
Accounts receivable - affiliate	3,223	0
Inventories	1,102,261	1,445,517
Prepaid expense and other current assets	32,157	55,843
Total current assets	1,907,313	2,174,977
Property, plant and equipment, net	1,806,060	1,781,589
Deferred charges and other assets, net	330,517	262,479
Total assets	4,043,890	4,219,045
Current liabilities:
Accounts payable	335,182	402,293
Accounts payable - affiliate	11,630	0
Accrued expenses	1,129,970	1,210,945
Current portion of long-term debt	0	12,029
Deferred revenue	1,227	7,766
Total current liabilities	1,478,009	1,633,033
Delaware Economic Development Authority loan	8,000	12,000
Long-term debt	742,349	723,547
Intercompany notes payable	122,264	31,835
Other long-term liabilities	62,752	46,477
Total liabilities	2,413,374	2,446,892
Commitments and contingencies (Note 12)
Equity:
Member's equity	1,144,100	933,164
Retained earnings	513,292	853,527
Accumulated other comprehensive loss	-26,876	-14,538
Total equity	1,630,516	1,772,153
Total liabilities and equity	$4,043,890	$4,219,045

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$19,828,155	$19,151,455	$20,138,687
Cost and expenses:
Cost of sales, excluding depreciation	18,514,054	17,803,314	18,269,078
Operating expenses, excluding depreciation	880,701	812,652	738,824
General and administrative expenses	140,150	95,794	120,443
(Gain) loss on sale of assets	-895	-183	-2,329
Depreciation and amortization expense	178,996	111,479	92,238
Total cost and expenses	19,713,006	18,823,056	19,218,254
Income from operations	115,149	328,399	920,433
Other income (expense)
Change in fair value of contingent consideration	0	0	-2,768
Change in fair value of catalyst lease	3,969	4,691	-3,724
Interest expense, net	-98,001	-94,214	-108,629
Net Income	$21,117	$238,876	$805,312

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net income	$21,117	$238,876	$805,312
Other comprehensive (loss) income:
Unrealized gain (loss) on available for sale securities	127	-308	2
Net loss on pension and other post-retirement benefits	-12,465	-5,289	-6,567
Total other comprehensive loss	-12,338	-5,597	-6,565
Comprehensive income	$8,779	$233,279	$798,747

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Equity Statement (USD $)	Total	Member Equity [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]
In Thousands, unless otherwise specified	Total	Member Equity [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]
Beginning balance at Dec. 31, 2011	$1,110,918	$927,144	($2,376)	$186,150
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Distribution to PBF LLC related to Offering	0
Member distributions	-160,965			-160,965
Stock based compensation	2,954	2,954
Net income	805,312			805,312
Other comprehensive income	-6,565		-6,565
Ending balance at Dec. 31, 2012	1,751,654	930,098	-8,941	830,497
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member capital contributions	1,757	1,757
Distribution to PBF LLC related to Offering	0
Member distributions	-215,846			-215,846
Stock based compensation	1,309	1,309
Net income	238,876			238,876
Other comprehensive income	-5,597		-5,597
Ending balance at Dec. 31, 2013	1,772,153	933,164	-14,538	853,527
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member capital contributions	328,664	328,664
Distribution to PBF LLC related to Offering	-126,280	-126,280
Member distributions	-361,352			-361,352
Exercise of PBF Energy Company LLC warrants and options	2,457	2,457
Stock based compensation	6,095	6,095
Net income	21,117			21,117
Other comprehensive income	-12,338		-12,338
Ending balance at Dec. 31, 2014	$1,630,516	$1,144,100	($26,876)	$513,292

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net income	$21,117	$238,876	$805,312
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	186,412	118,001	97,650
Stock-based compensation	6,095	3,753	2,954
Change in fair value of catalyst lease obligation	-3,969	-4,691	3,724
Non-cash change inventory repurchase obligations	-93,246	-20,492	4,576
Non-cash lower of cost or market adjustment	690,110	0	0
Pension and other post retirement benefits costs	22,600	16,728	12,684
Gain on disposition of property, plant and equipment	-895	-183	-2,329
Change in fair value of contingent consideration	0	0	2,768
Write-off of unamortized deferred financing fees	0	0	4,391
Changes in current assets and current liabilities:
Accounts receivable	45,378	-92,851	-187,544
Due to/from affiliates	8,407	14,721	-14,721
Inventories	-394,031	45,991	-80,097
Prepaid expenses and other current assets	23,686	-42,455	49,971
Accounts payable	-67,111	42,236	73,990
Accrued expenses	59,899	214,817	30,343
Deferred revenue	-6,539	-202,777	21,309
Other assets and liabilities	-2,225	-20,403	-31,544
Net cash provided by (used in) operations	495,688	311,271	793,437
Cash flow from investing activities:
Expenditures for property, plant and equipment	-470,460	-318,394	-175,900
Expenditures for deferred turnaround costs	-137,688	-64,616	-38,633
Expenditures for other assets	-17,255	-32,692	-8,155
Proceeds from sale of assets	202,654	102,428	3,381
Other	-422,749	-313,274	-219,307
Cash flows from financing activities:
Proceeds from members' capital contributions	328,664	1,757	0
Distributions to members	-361,352	-215,846	-160,965
Proceeds from intercompany notes payable	90,631	31,835	0
Proceeds from revolver borrowings	395,000	1,450,000	0
Repayments of revolver borrowings	-410,000	-1,435,000	0
Proceeds from Rail Facility revolver borrowings	83,095	0	0
Repayments of Rail Facility revolver borrowings	-45,825	0	0
Proceeds from Senior Secured Notes	0	0	665,806
Proceeds from long-term debt	0	0	430,000
Proceeds from catalyst lease	0	14,337	9,452
Repayments of long-term debt	0	0	-1,184,597
Payment of contingent consideration related to acquisition of Toledo refinery	0	-21,357	-103,642
Deferred financing costs and other	11,719	1,044	26,059
Net cash provided by (used in) financing activities	68,494	-175,318	-370,005
Net (decrease) increase in cash and cash equivalents	141,433	-177,321	204,125
Cash and equivalents, beginning of period	76,970	254,291	50,166
Cash and equivalents, end of period	218,403	76,970	254,291
Non-cash activities:
Conversion of Delaware Economic Development Authority loan to grant	4,000	8,000	0
Accrued construction in progress and unpaid fixed assets	33,296	33,747	16,481
Distribution of assets to PBF Energy Company LLC	126,280	0	0
Cash paid during the year for:
Interest (including capitalized interest of $7,487, $5,672 and $6,697 in 2014, 2013 and 2012, respectively)	$96,346	$92,848	$89,233

Consolidated_Statements_of_Cas1

Consolidated Statements of Cash Flows (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Capitalized interest	$7,487	$5,672	$6,697

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	PBF 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 89.9% of the outstanding economic interest in, PBF LLC as of December 31, 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, DCR 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 11 "Related Party Transactions" of our Notes to Consolidated Financial Statements).
	On 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"). PBF LLC then contributed to PBFX all of the equity interests of DCT II for total consideration of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units, or 589,536 common units (the "DCR West Rack Acquisition"). The DCR West Rack has an estimated throughput capacity of at least 40,000 bpd. Subsequent to the DCR West Rack Acquisition, PBF LLC held a 51.1% limited partner interest in PBFX consisting of 663,589 common units and 15,886,553 subordinated units.

	On December 11, 2014, PBF Holding distributed to PBF LLC all of the issued and outstanding limited liability company interests of Toledo Terminaling Company LLC ("Toledo Terminaling"), whose assets consist of a tank farm and related facilities located at PBF Energy's Toledo refinery, including a propane storage and loading facility (the "Toledo Storage Facility"). PBF LLC then contributed to PBFX all of the issued and outstanding limited liability company interest of Toledo Terminaling for total consideration to PBF LLC of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units, or 620,935 common units (the "Toledo Storage Facility Acquisition"). Subsequent to the Toledo Storage Facility Acquisition, PBF LLC held a 52.1% limited partner interested in PBFX consisting of 1,284,524 common units and 15,886,553 subordinated units.

	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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation and Presentation
	These consolidated financial statements include the accounts of PBF Holding and its consolidated subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
	Reclassification
	Certain amounts previously reported in the Company's consolidated financial statements for the year ended December 31, 2013 have been reclassified to conform to the 2014 presentation.
	Use of Estimates
	The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The carrying amount of the cash equivalents approximates fair value due to the short-term maturity of those instruments.
	Concentrations of Credit Risk
	For the year ended December 31, 2014, no single customer amounted to 10% or more of the Company's revenue. No single customer accounted for 10% or more of the Company's total trade accounts receivable as of December 31, 2014.
	For the year ended December 31, 2013, Morgan Stanley Capital Group, Inc. ("MSCG") and Sunoco, Inc. (R&M) ("Sunoco") accounted for 29% and 10% of the Company’s revenues, respectively. As of December 31, 2013, Sunoco accounted for 10% of accounts receivables.
	For the year ended December 31, 2012, MSCG and Sunoco accounted for 57% and 10% of the Company’s revenues, respectively.
	Revenue, Deferred Revenue and Accounts Receivable
	The Company sells various refined products primarily through its refinery subsidiaries and recognizes revenue related to the sale of products when there is persuasive evidence of an agreement, the sales prices are fixed or determinable, collectability is reasonably assured and when products are shipped or delivered in accordance with their respective agreements. Revenue for services is recorded when the services have been provided. The Company’s Toledo refinery has a products offtake agreement with Sunoco under which Sunoco purchases approximately one-third of the refinery’s daily gasoline production. The Toledo refinery also sells its products through short-term contracts or on the spot market.
	Prior to July 1, 2013, the Company’s Paulsboro and Delaware City refineries sold light finished products, certain intermediates and lube base oils to MSCG under products offtake agreements with each refinery (the “Offtake Agreements”). On a daily basis, MSCG purchased and paid for the refineries’ production of light finished products as they were produced, delivered to the refineries’ storage tanks, and legal title passed to MSCG. Revenue on these product sales was deferred until they shipped out of the storage facility by MSCG.
	Under the Offtake Agreements, the Company’s Paulsboro and Delaware City refineries also entered into purchase and sale transactions of certain intermediates and lube base oils whereby MSCG purchased and paid for the refineries’ production of certain intermediates and lube products as they were produced and legal title passed to MSCG. The intermediate products were held in the refineries’ storage tanks until they were needed for further use in the refining process. The intermediates may also have been sold to third parties. The refineries had the right to repurchase lube products and did so to supply other third parties with that product. When the refineries needed intermediates or lube products, the products were drawn out of the storage tanks, title passed back to the refineries and MSCG was paid for those products. These transactions occurred at the daily market price for the related products. These transactions were considered to be made in contemplation of each other and, accordingly, did not result in the recognition of a sale when title passed from the refineries to MSCG. Inventory remained at cost and the net cash receipts resulted in a liability that was recorded at market price for the volumes held in storage with any change in the market price being recorded in costs of sales. The liability represented the amount the Company expected to pay to repurchase the volumes held in storage.
	While MSCG had legal title, it had the right to encumber and/or sell these products and any such sales by MSCG resulted in sales being recognized by the refineries when products were shipped out of the storage facility. As the exclusive vendor of intermediate products to the refineries, MSCG had the obligation to provide the intermediate products to the refineries as they were needed. Accordingly, sales by MSCG to others were limited and only made with the Company or its subsidiaries’ approval.
	As of July 1, 2013, the Company terminated the Offtake Agreements for the Company’s Paulsboro and Delaware City refineries. The Company entered into two separate inventory intermediation agreements (“Inventory Intermediation Agreements”) with J. Aron & Company ("J. Aron") on June 26, 2013 which commenced upon the termination of the Offtake Agreements.
	Pursuant to the Inventory Intermediation Agreements, J. Aron purchases and holds title to certain of the intermediate and finished products (the "Products") produced by the Delaware City and Paulsboro refineries and delivered into the Company's tanks at the refineries. All purchase and sale transactions under the Inventory Intermediation Agreements are consummated at a benchmark market price adjusted for a specified product type differential. The sale and purchase transactions under the Inventory Intermediation Agreements are considered to be made in contemplation of each other and, accordingly, do not result in the recognition of a sale when title passes to J. Aron. The Products inventory remains on the Company's balance sheet at cost and the net cash receipts result in a liability that is recorded at market price for the volume of Products inventory held in the Company's refineries’ storage tanks with any change in the market price recorded in costs of sales.
	Furthermore, J. Aron sells the Products back to the Company as the Products are discharged out of the refineries' tanks. J. Aron has the right to store the Products purchased in the Company's tanks under the Inventory Intermediation Agreements and will retain these storage rights for the term of the agreements. Inventory held outside the refineries may be owned by the Company or by J. Aron under the Inventory Intermediation Agreements. The Company markets and sells the Products independently to third parties.
	The Company's Delaware City refinery sells and purchases feedstocks under a supply agreement with Statoil (the “Crude Supply Agreement”). Statoil purchases the refineries' production of certain feedstocks or purchases feedstocks from third parties on the refineries' behalf. Legal title to the feedstocks is held by Statoil and the feedstocks are held in the refineries' storage tanks until they are needed for further use in the refining process. At that time, the products are drawn out of the storage tanks and purchased by the refinery. These purchases and sales are settled monthly at the daily market prices related to those products. These transactions are considered to be made in contemplation of each other and, accordingly, do not result in the recognition of a sale when title passes from the refineries to Statoil. Inventory remains at cost and the net cash receipts result in a liability which is discussed further in the Inventory note below. The Company terminated its supply agreement with Statoil for its Paulsboro refinery in March 2013, at which time the Company began to purchase from Statoil the feedstocks owned by them at that date that had been purchased on its behalf.
	Accounts receivable are carried at invoiced amounts. An allowance for doubtful accounts is established, if required, to report such amounts at their estimated net realizable value. In estimating probable losses, management reviews accounts that are past due and determines if there are any known disputes. There was no allowance for doubtful accounts at December 31, 2014 and 2013.
	Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis.
	Inventory
	Inventories are carried at the lower of cost or market. The cost of crude oil, feedstocks, blendstocks and refined products are determined under the last-in first-out (“LIFO”) method using the dollar value LIFO method with increments valued based on average purchase prices during the year. The cost of supplies and other inventories is determined principally on the weighted average cost method.
	The Company’s Delaware City refinery acquires a portion of its crude oil from Statoil under the Crude Supply Agreement as did the Paulsboro refinery prior to the termination of its crude supply agreement with Statoil in March 2013. The Company takes title to the crude oil as it is delivered to the processing units, in accordance with the Crude Supply Agreement; however, the Company is obligated to purchase all the crude oil held by Statoil on the Company’s behalf upon termination of the agreement at the then market price. The Paulsboro crude supply agreement also included an obligation to purchase a fixed volume of feedstocks from Statoil on the latter of maturity or when the arrangement is terminated based on a forward market price of West Texas Intermediate crude oil. As a result of the purchase obligations, the Company records the inventory of crude oil and feedstocks in the refineries’ storage facilities. The Company determined the purchase obligations to be contracts that contain derivatives that change in value based on changes in commodity prices. Such changes in the fair value of these derivatives are included in cost of sales. On October 31, 2012, the Delaware City Crude Supply Agreement was amended and modified to among other things, allow the Company to directly purchase U.S. and Canadian onshore origin crude oil and feedstock that is delivered to the Delaware City refinery via rail independent of Statoil.
	Prior to July 31, 2014, the Company’s Toledo refinery acquired substantially all of its crude oil from MSCG under a crude oil acquisition agreement (the “Toledo Crude Oil Acquisition Agreement”). Under the Toledo Crude Oil Acquisition Agreement, the Company took title to crude oil at various pipeline locations for delivery to the refinery or sale to third parties. The Company recorded the crude oil inventory when it received title. Payment for the crude oil was due to MSCG under the Toledo Crude Oil Acquisition Agreement three days after the crude oil was delivered to the Toledo refinery processing units or upon sale to a third party. The Company terminated the Toledo Crude Oil Acquisition Agreement effective July 31, 2014 and began to source its crude oil needs internally.
	Property, Plant and Equipment
	Property, plant and equipment additions are recorded at cost. The Company capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. The Company capitalizes the interest cost associated with major construction projects based on the effective interest rate of total borrowings. The Company also capitalizes costs incurred in the acquisition and development of software for internal use, including the costs of software, materials, consultants and payroll-related costs for employees incurred in the application development stage.
	Depreciation is computed using the straight-line method over the following estimated useful lives:




	Process units and equipment	5-25 years
	Pipeline and equipment	5-25 years
	Buildings	25 years
	Computers, furniture and fixtures	3-7 years
	Leasehold improvements	20 years
	Railcars	50 years
	Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized.
	Deferred Charges and Other Assets, Net
	Deferred charges and other assets include refinery turnaround costs, catalyst, precious metals catalyst, linefill, deferred financing costs and intangible assets. Refinery turnaround costs, which are incurred in connection with planned major maintenance activities, are capitalized when incurred and amortized on a straight-line basis over the period of time estimated to lapse until the next turnaround occurs (generally 3 to 5 years).
	Precious metals catalyst and linefill are considered indefinite-lived assets as they are not expected to deteriorate in their prescribed functions. Such assets are assessed for impairment in connection with the Company’s review of its long-lived assets as indicators of impairment develop.
	Deferred financing costs are capitalized when incurred and amortized over the life of the loan (1 to 8 years).
	Intangible assets with finite lives primarily consist of catalyst, emission credits and permits and are amortized over their estimated useful lives of 1 to 10 years.

	Long-Lived Assets and Definite-Lived Intangibles
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value.
	Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results.
	Asset Retirement Obligations
	The Company records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time the Company incurs that liability, which is generally when the asset is purchased, constructed, or leased. The Company records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, the Company will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of the Company’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. The Company therefore considers the settlement date of these obligations to be indeterminable. Accordingly, the Company cannot calculate an associated asset retirement liability for these obligations at this time. The Company will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable.
	Environmental Matters
	Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and applying current regulations, as well as the Company’s own internal environmental policies. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of the Company’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties.
	Stock-Based Compensation
	Stock-based compensation includes the accounting effect of options to purchase PBF Energy Class A common stock granted by PBF Energy to certain PBF Holding employees, Series A warrants issued or granted by PBF LLC to employees in connection with their acquisition of PBF LLC Series A units, options to acquire Series A units of PBF LLC granted by PBF LLC to certain employees, Series B units of PBF LLC that were granted to certain members of management and restricted PBF LLC Series A Units and restricted PBF Energy Class A common stock granted to certain directors. The estimated fair value of the options to purchase PBF Energy Class A common stock and the PBF LLC Series A warrants and options, is based on the Black-Scholes option pricing model and the fair value of the PBF LLC Series B units is estimated based on a Monte Carlo simulation model. The estimated fair value is amortized as stock-based compensation expense on a straight-line method over the vesting period and included in general and administration expense.
	Income Taxes
	As PBF Holding is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for federal or state income tax in the accompanying financial statements.
	The Federal and state tax returns for all years since 2011 are subject to examination by the respective tax authorities.

	Pension and Other Post-Retirement Benefits
	The Company recognizes an asset for the overfunded status or a liability for the underfunded status of its pension and post-retirement benefit plans. The funded status is recorded within other long-term liabilities or assets. Changes in the plans’ funded status are recognized in other comprehensive income in the period the change occurs.
	Fair Value Measurement
A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.
The Company uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, the Company measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements.
Financial Instruments
The estimated fair value of financial instruments has been determined based on the Company’s assessment of available market information and appropriate valuation methodologies. The Company’s non-derivative financial instruments that are included in current assets and current liabilities are recorded at cost in the consolidated balance sheets. The estimated fair value of these financial instruments approximates their carrying value due to their short-term nature. Derivative instruments are recorded at fair value in the consolidated balance sheets.
The Company’s commodity contracts are measured and recorded at fair value using Level 1 inputs based on quoted prices in an active market or Level 2 inputs based on quoted market prices for similar instruments, or Level 3 inputs based on third party sources and other available market based data. The Company’s catalyst lease obligation and derivatives related to the Company’s crude oil and feedstocks and refined product purchase obligations are measured and recorded at fair value using Level 2 inputs on a recurring basis, based on observable market prices for similar instruments.
Derivative Instruments
The Company is exposed to market risk, primarily related to changes in commodity prices for the crude oil and feedstocks used in the refining process as well as the prices of the refined products sold. The accounting treatment for commodity contracts depends on the intended use of the particular contract and on whether or not the contract meets the definition of a derivative.

All derivative instruments, not designated as normal purchases or sales, are recorded in the balance sheet as either assets or liabilities measured at their fair values. Changes in the fair value of derivative instruments that either are not designated or do not qualify for hedge accounting treatment or normal purchase or normal sale accounting are recognized currently in earnings. Contracts qualifying for the normal purchase and sales exemption are accounted for upon settlement. Cash flows related to derivative instruments that are not designated or do not qualify for hedge accounting treatment are included in operating activities.
The Company designates certain derivative instruments as fair value hedges of a particular risk associated with a recognized asset or liability. At the inception of the hedge designation, the Company documents the relationship between the hedging instrument and the hedged item, as well as its risk management objective and strategy for undertaking various hedge transactions. Derivative gains and losses related to these fair value hedges, including hedge ineffectiveness, are recorded in cost of sales along with the change in fair value of the hedged asset or liability attributable to the hedged risk. Cash flows related to derivative instruments that are designated as fair value hedges are included in operating activities.
Economic hedges are hedges not designated as fair value or cash flow hedges for accounting purposes that are used to (i) manage price volatility in certain refinery feedstock and refined product inventories, and (ii) manage price volatility in certain forecasted refinery feedstock purchases and refined product sales. These instruments are recorded at fair value and changes in the fair value of the derivative instruments are recognized currently in cost of sales.
Derivative accounting is complex and requires management judgment in the following respects: identification of derivatives and embedded derivatives, determination of the fair value of derivatives, documentation of hedge relationships, assessment and measurement of hedge ineffectiveness and election and designation of the normal purchases and sales exception. All of these judgments, depending upon their timing and effect, can have a significant impact on the Company’s earnings.
Recently Issued Accounting Pronouncements
In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. ASU 2014-09 will replace most existing revenue recognition guidance in GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.
In February 2015, the FASB issued ASU No. 2015-02, "Consolidations (Topic 810): Amendments to the Consolidation Analysis" ("ASU 2015-02"), which amends current consolidation guidance including changes to both the variable and voting interest models used by companies to evaluate whether an entity should be consolidated. The requirements from ASU 2015-02 are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES
	Inventories consisted of the following:



	December 31, 2014
		Titled Inventory			Inventory Supply and Offtake Arrangements			Total
	Crude oil and feedstocks	$	918,756		$	61,122		$	979,878

	Refined products and blendstocks	520,308			255,459			775,767

	Warehouse stock and other	36,726			—			36,726

		$	1,475,790		$	316,581		$	1,792,371

	Lower of cost or market adjustment	(609,774		)	(80,336		)	(690,110		)
	Inventories	$	866,016		$	236,245		$	1,102,261




	December 31, 2013
		Titled Inventory			Inventory Supply and Offtake Arrangements			Total
	Crude oil and feedstocks	$	518,599		$	89,837		$	608,436

	Refined products and blendstocks	425,033			378,286			803,319

	Warehouse stock and other	33,762			—			33,762

		$	977,394		$	468,123		$	1,445,517


	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 Inventory Intermediation Agreements and stored in the Paulsboro and Delaware City refineries' storage facilities.

	In the fourth quarter of 2014, the Company recorded an additional expense to cost of sales for an inventory lower of cost or market write-down of $690,110 due to the declining crude oil and refined product pricing environment at the end of 2014. The effect of this adjustment decreased operating income and net income by $690,110 for the year ended December 31, 2014. At December 31, 2013, the replacement value of inventories exceeded the LIFO carrying value by approximately $78,407.

PROPERTY_PLANT_AND_EQUIPMENT_N

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET
	Property, plant and equipment consisted of the following:



		December 31,			December 31,
		2014			2013
	Land	$	59,575		$	61,780

	Process units, pipelines and equipment	1,843,157			1,658,256

	Buildings and leasehold improvements	28,397			25,577

	Computers, furniture and fixtures	68,431			54,496

	Construction in progress	69,413			166,565

		2,068,973			1,966,674

	Less—Accumulated depreciation	(262,913		)	(185,085		)
		$	1,806,060		$	1,781,589

	Depreciation expense for the years ended December 31, 2014, 2013 and 2012 was $113,533, $79,413 and $64,947, respectively. The Company capitalized $7,487 and $5,672 in interest during 2014 and 2013, respectively, in connection with construction in progress.
	In connection with the Company’s annual capital budgeting process and review of its long-lived assets for impairment, the Company determined that it would abandon a capital project at the Delaware City refinery. The project was related to the construction of a new hydrocracker (the “Hydrocracker Project”). The carrying value for the Hydrocracker Project was $28,508.
	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 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, 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, during the third quarter of 2014, it was determined that there would be no additional capital investment in the Hydrocracker Project. The full carrying value of the project was not recoverable and an impairment charge was recorded.
	The total pre-tax impairment charge of $28,508 was recorded in depreciation and amortization expense for the year ended December 31, 2014. No additional cash expenditures will be required related to the Hydrocracker Project.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	12 Months Ended
	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEFERRED CHARGES AND OTHER ASSETS, NET	DEFERRED CHARGES AND OTHER ASSETS, NET
	Deferred charges and other assets, net consisted of the following:



		December 31,				December 31, 2013
		2014
	Deferred turnaround costs, net	$	204,987			$	119,383

	Catalyst	77,322				88,964

	Deferred financing costs, net	30,128				26,541

	Linefill	10,230				9,636

	Restricted cash	1,521				12,117

	Intangible assets, net	357				653

	Other	5,972				5,185

		$	330,517			$	262,479


	The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $65,452, $32,066 and $27,291 for the years ended December 31, 2014, 2013 and 2012 respectively.
	Intangible assets, net was comprised of permits and emission credits as follows:



			December 31,				December 31, 2013
			2014
	Gross amount		$	3,599			$	3,597

	Accumulated amortization		(3,242		)		(2,944		)
	Net amount		$	357			$	653

ACCRUED_EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES
	Accrued expenses consisted of the following:



		December 31,		31-Dec-13
		2014
	Inventory-related accruals	$	588,297	$	533,012

	Inventory supply and intermediation arrangements	253,549		454,893

	Accrued transportation costs	59,959		29,762

	Accrued salaries and benefits	55,993		10,799

	Excise and sales tax payable	40,444		42,814

	Accrued construction in progress	31,452		33,747

	Customer deposits	24,659		23,621

	Accrued interest	22,946		22,570

	Accrued utilities	22,337		25,959

	Renewable energy credit obligations	286		15,955

	Other	30,048		17,813

		$	1,129,970	$	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 commencing in July 2013. As of December 31, 2014, a liability included in Inventory supply and offtake arrangements is recorded at market price for the J. Aron owned inventory held in the Company's storage tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in costs of sales.

	Prior to July 1, 2013, the Company had the obligation to repurchase certain intermediates and lube products under its Offtake Agreements that were held in the Company’s refinery storage tanks. A liability included in Inventory supply and Offtake Arrangements was recorded at market price for the volumes held in storage consistent with the terms of the Offtake Agreements with any change in the market price recorded in costs 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 $20,248 and a non-cash charge of $11,619 related to this liability in the years ended December 31, 2013 and 2012, 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 our RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid expenses and other current assets when the amount of RINs earned and purchased is greater than the RINs liability.

DELAWARE_ECONOMIC_DEVELOPMENT_

DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	12 Months Ended
DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	Dec. 31, 2014
Debt Disclosure [Abstract]
DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN
	In June 2010, in connection with the Delaware City acquisition, the Delaware Economic Development Authority (the “Authority”) granted the Company a $20,000 loan to assist with operating costs and the cost of restarting the refinery. The loan is represented by a zero interest rate note and the entire unpaid principal amount is payable in full on March 1, 2017, unless the loan is converted to a grant. The Company recorded the loan as a long-term liability pending approval from the Authority that it has met the requirements to convert the remaining loan balance to a grant.

	The loan converts to a grant in tranches of up to $4,000 annually over a five-year period, starting at the one-year anniversary of the “certified restart date” as defined in the agreement and certified by the Authority. In order for the loan to be converted to a grant, the Company is required to utilize at least 600 man hours of labor in connection with the reconstruction and restarting of the Delaware City refinery, expend at least $125,000 in qualified capital expenditures, commence refinery operations, and maintain certain employment levels, all as defined in the agreement. In February 2013, October 2013 and August 2014, the Company received confirmation from the Authority that the Company had satisfied the conditions necessary for the first, second and third $4,000 tranche of the loan to be converted to a grant. As a result of the grant conversion, property, plant and equipment, net was reduced by $4,000 and $8,000 for the years ended December 31, 2014 and December 31, 2013, respectively, as the proceeds from the loan were used for capital projects.

CREDIT_FACILITY_AND_LONGTERM_D

CREDIT FACILITY AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
CREDIT FACILITY AND LONG-TERM DEBT	CREDIT FACILITY AND LONG-TERM DEBT
	PBF Holding Revolving Loan
	On August 15, 2014, PBF Holding amended and restated the terms of its asset based revolving credit agreement ("Revolving Loan") to, among other things, increase the commitments from $1,610,000 to $2,500,000, and extend the maturity to August 2019. An accordion feature allows for increases in the aggregate commitment of up to $2,750,000. In addition, the amended and restated agreement reduced the interest rate on advances and the commitment fee paid on the unused portion of the facility. At the option of PBF Holding, advances under the Revolving Loan will bear interest either at the Alternate Base Rate plus the Applicable Margin, or the Adjusted LIBOR Rate plus the Applicable Margin, all as defined in the agreement. The Applicable Margin ranges from 1.50% to 2.25% for Adjusted LIBOR Rate Loans and from 0.50% to 1.25% for Alternative Base Rate Loans, depending on the Company's debt rating. Interest is paid in arrears, either quarterly in the case of Alternate Base Rate Loans or at the maturity of each Adjusted LIBOR Rate Loan.
	The amended agreement also increased the sublimit for letters from $1,000,000 to $1,500,000 and reduced the combined LC Participation Fee and Fronting Fee paid on each issued and outstanding letter of credit. As defined in the agreement, the LC Participation Fee ranges from 1.25% to 2.0% depending on the Company's debt rating and the Fronting Fee is equal to 0.25%.
	Advances under the Revolving Loan, plus all issued and outstanding letters of credit may not exceed the lesser of $2,500,000 or the Borrowing Base, as defined in the agreement. The Revolving Loan can be prepaid, without penalty, at any time.
	The Revolving Loan has a financial covenant which requires that if at any time Excess Availability, as defined in the agreement, is less than the greater of (i) 10% of the lesser of the then existing Borrowing Base and the then aggregate Revolving Commitments of the Lenders (the "Financial Covenant Testing Amount"), and (ii) $100,000 and until such time as Excess Availability is greater than the Financial Covenant Testing Amount and $100,000 for a period of 12 or more consecutive days, PBF Holding will not permit the Consolidated Fixed Charge Coverage Ratio, as defined in the agreement and determined as of the last day of the most recently completed quarter, to be less than 1.1 to 1.0. PBF Holding was in compliance with this covenant as of December 31, 2014.
	PBF Holding's obligations under the Revolving Loan are (a) guaranteed by PBF LLC, PBF Finance, and each of its domestic operating subsidiaries and (b) are secured by a lien on (x) PBF LLC’s equity interests in PBF Holding and (y) certain assets of PBF Holding and the subsidiary guarantors including all deposit accounts (other than zero balance accounts, cash collateral accounts, trust accounts and/or payroll accounts, all of which are excluded from the collateral); all accounts receivable; all hydrocarbon inventory (other than the intermediate and finished products owned by J. Aron pursuant to the Inventory Intermediation Agreements) and to the extent evidencing, governing, securing or otherwise related to the foregoing, all general intangibles, chattel paper, instruments, documents, letter of credit rights and supporting obligations; and all products and proceeds of the foregoing.
	At December 31, 2014, there was no outstanding borrowings and standby letters of credit of $400,262 issued under the Revolving Loan. At December 31, 2013, PBF Holding had outstanding loans of $15,000 and standby letters of credit of $441,368 issued 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 DCR, Paulsboro Refining Company LLC, and Toledo Refining Company LLC.
	At December 31, 2014, there was $37,270 outstanding under the Rail Facility.
	Senior Secured Notes
	On February 9, 2012, PBF Holding completed the offering of $675,500 aggregate principal amount of 8.25% Senior Secured Notes due 2020. The net proceeds, after deducting the original issue discount, the initial purchasers’ discounts and commissions, and the fees and expenses of the offering, were used to repay all of the outstanding indebtedness plus accrued interest owed under the Toledo Promissory Note, the Paulsboro Promissory Note, and the Term Loan, as well as to reduce the outstanding balance of the Revolving Loan.
	The Senior Secured Notes are secured on a first-priority basis by substantially all of the present and future assets of PBF Holding and its subsidiaries (other than assets securing the Revolving Loan). Payment of the Senior Secured Notes is jointly and severally guaranteed by substantially all of PBF Holding’s subsidiaries. PBF Holding has optional redemption rights to repurchase all or a portion of the Senior Secured Notes at varying prices no less than 100% of the principal amounts of the notes plus accrued and unpaid interest. The holders of the Senior Secured Notes have repurchase options exercisable only upon a change in control, certain asset sale transactions, or in event of a default as defined in the indenture agreement. In addition, the Senior Secured Notes contain covenant restrictions limiting certain types of additional debt, equity issuances, and payments. PBF Holding is in compliance with the covenants as of December 31, 2014.
	Catalyst Leases
	Subsidiaries of the Company have entered into agreements at each of its refineries whereby the Company sold certain of its catalyst precious metals to major commercial banks and then leased them back. The catalyst is required to be repurchased by the Company at market value at lease termination. The Company treated these transactions as financing arrangements, and the lease payments are recorded as interest expense over the agreements’ terms. 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 value of the underlying catalyst. The fair value of these repurchase obligations as reflected in the table below is measured using Level 2 inputs.
	The Paulsboro catalyst lease was entered into effective January 2012 and was amended in December 2012 to extend the maturity date to November 2013. Proceeds from the lease were $9,453. The annual lease fee under this lease for 2013 was $262. Upon maturity, the Company entered into a new Paulsboro catalyst lease effective on December 5, 2013 with a three year term. The annual lease fee is $180, which is based on a fixed annual interest rate of 1.95%, payable quarterly.
	The Toledo catalyst lease was entered into effective July 1, 2011 with a three-year term. Proceeds from the lease of $18,345, net of a facility fee of $279, were used to repay a portion of the Toledo Promissory Note. The lease fee is payable quarterly and resets annually based on current market conditions. The lease fee for the second one year period beginning July 2012 and for the third one year period beginning July 2013 was $967 and $810, respectively, payable quarterly. In July 2014, the Company completed a new three-year lease of Platinum catalyst at the Toledo Refinery. The annual fixed interest rate is 1.99% and the annual lease expense is approximately $326.
	Additionally, in November 2013, the Company entered into an eight month bridge lease for additional catalyst for the Company's Toledo refinery in connection with its planned turnaround in 2014. Proceeds from the lease were $12,034. The lease fee was $150, based on a fixed annual interest rate of 1.85%, payable at maturity. The lease was settled during the third quarter 2014 with an immaterial gain recognized during the year ended December 31, 2014.
	The Delaware City catalyst lease was entered into in October 2010 with a three-year term. Proceeds from the lease were $17,474, net of $266 in facility fees. The lease fee was payable quarterly and reset annually based on current market conditions. The lease fee for the second and third one year period beginning in October 2011 was $946 and $1,048, respectively. Upon maturity of the lease, the Company entered into a new Delaware City catalyst lease which was effective October 17, 2013 and has a three-year term. Incremental proceeds from the new lease were $2,223. The lease fee is payable annually based on a fixed annual interest rate of 1.96%. The annual lease fee for the three year period beginning in October 2013 is $322. On November 21, 2013 the Company amended the lease to also include palladium catalyst. The lease fee for the palladium is payable annually at a fixed annual interest rate of 1.85%. The annual lease fee for the three year period beginning in October 2013 is $30.
	Long-term debt outstanding consisted of the following:


			31-Dec-14		31-Dec-13
	Senior Secured Notes		$	668,520	$	667,487

	Revolving Loan		—		15,000

	Rail Facility		37,270		—

	Catalyst leases		36,559		53,089

			742,349		735,576

	Less—Current maturities		—		(12,029		)

	Long-term debt		$	742,349	$	723,547


	Debt Maturities
	Debt maturing in the next five years and thereafter is as follows:



	Year Ending
	December 31,
	2015	$	—

	2016	60,722

	2017	13,107

	2018	—

	2019	—

	Thereafter	668,520

		$	742,349

INTERCOMPANY_NOTE_PAYABLE

INTERCOMPANY NOTE PAYABLE	12 Months Ended
INTERCOMPANY NOTE PAYABLE	Dec. 31, 2014
INTERCOMPANY NOTE PAYABLE [Abstract]
INTERCOMPANY NOTE PAYABLE	INTERCOMPANY NOTES PAYABLE
INTERCOMPANY NOTE PAYABLE	During 2013, PBF Holding entered into notes payable with PBF Energy and PBF LLC. As of December 31, 2014 and 2013, PBF Holding had outstanding notes payable with PBF Energy and PBF LLC for an aggregate principal amount of $122,264 and $31,835, respectively. 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.

OTHER_LONGTERM_LIABILITIES

OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
OTHER LONG-TERM LIABILITIES	OTHER LONG-TERM LIABILITIES
	Other long-term liabilities consisted of the following:



		December 31,		December 31, 2013
		2014
	Defined benefit pension plan liabilities	$	40,142	$	28,300

	Post retiree medical plan	14,740		8,225

	Environmental liabilities and other	7,870		9,952

		$	62,752	$	46,477

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 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 and storage services agreements with PBFX under which PBFX provides commercial transportation, terminaling and storage 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 I”). On May 14, 2014, concurrent with the closing of the PBFX Offering, the following transactions occurred pursuant to the Contribution Agreement I:


	•	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.
	On September 30, 2014, PBF LLC and PBFX closed the transaction contemplated by the Contribution Agreement dated September 16, 2014 (the "Contribution Agreement II"). 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.
	On December 11, 2014, PBF LLC and PBFX also closed the transaction contemplated by the Contribution Agreement dated December 2, 2014 (the "Contribution Agreement III"). Pursuant to the terms of the Contribution Agreement III, PBF Holding distributed to PBF LLC all of the issued and outstanding limited liability company interests of Toledo Terminaling, which assets consist of the Toledo Storage Facility. PBF LLC then contributed to PBFX all of the equity interests of Toledo Terminaling for total consideration of $150,000, consisting of $135,000 of cash and $15,000 of PBFX common units, or 620,935 common units.

	Commercial Agreements
	In connection with the contribution agreements described above, PBF Holding entered into long-term, fee-based commercial agreements with PBFX. Under these agreements, PBFX provides various rail and truck terminaling services and storage 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 the Company.
	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 year ended December 31, 2014, PBF Holding paid PBFX $36,640 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 (as amended the “Toledo Terminaling Agreement”). Under the Toledo Terminaling Agreement, PBF Holding was obligated to throughput aggregate volumes of crude oil of at least 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 year ended December 31, 2014, PBF Holding paid PBFX $2,131 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 a 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 year ended December 31, 2014, PBF Holding paid PBFX $9,639 related to the West Ladder Rack Terminaling Agreement.
	Toledo Tank Farm Storage and Terminaling Services Agreement
	On December 12, 2014, PBF Holding and Toledo Terminaling entered into a ten-year storage and terminaling services agreement (the “Toledo Tank Farm Storage and Terminaling Agreement”) under which PBFX, through Toledo Terminaling, will provide storage and terminaling services to PBF Holding. The Toledo Tank Farm Storage and Terminaling Agreement can be extended by PBF Holding for two additional five-year periods. Under the Toledo Tank Farm Storage and Terminaling Agreement, PBFX will provide PBF Holding with storage and throughput services in return for storage and throughput fees.

	The storage services require PBFX to accept, redeliver and store all products tendered by PBF Holding in the tanks and load products at the storage facility on behalf of PBF Holding up to the effective operating capacity of each tank, the loading capacity of the products rack and the overall capacity of the Toledo Storage Facility Assets. PBF Holding will pay a fee of $0.50 per barrel of shell capacity dedicated to PBF Holding under the Toledo Tank Farm Storage and Terminaling Agreement.The minimum throughput commitment for the propane storage and loading facility will be 4,400 barrels per day (“bpd”) for a fee equal to $2.52 per barrel of product loaded up to the minimum throughput commitment and in excess of the minimum throughput commitment. If PBF Holding does not throughput the aggregate amounts equal to the minimum throughput commitment described above, PBF Holding will be required to pay a shortfall payment equal to the shortfall volume multiplied by the fee of $2.52 per barrel.

	PBFX is required to maintain the Toledo Storage Facility Assets in a condition and with a capacity sufficient to store and handle a volume of PBF Holding's products at least equal to the current operating capacity for the storage facility as a whole subject to interruptions for routine repairs and maintenance and force majeure events. Failure to meet such obligations may result in a reduction of fees payable under the Toledo Tank Farm Storage and Terminaling Agreement.

	For the year ended December 31, 2014, PBF Holding paid PBFX $1,420 related to the Toledo Tank Farm Storage and Terminaling Agreement.

	Second Amended and Restated Omnibus Agreement
	On May 14, 2014, 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 Holding, an administrative fee, in the amount of $2,700 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 Holding for the salaries and benefits costs of employees who devote more than 50% of their time to PBFX;

	•	PBFX’s agreement to reimburse PBF Holding 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 PBFX 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's 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. On December 12, 2014, PBF Holding, PBFX, PBF GP, and PBF LLC entered into a Second Amended and Restated Omnibus Agreement (the "Second A&R Omnibus Agreement") to amend and restate the Amended and Restated Omnibus Agreement dated as of September 30, 2014, by and among the same parties. The Second A&R Omnibus Agreement clarifies the reimbursements to be made by PBFX to BF LLC and from PBF LLC to PBFX. The Second A&R Omnibus Agreement incorporates the Toledo Storage Facility Assets into its provisions and increases the annual administrative fee to be paid by PBFX to PBF Energy from $2,525 to $2,700.
	For the year ended December 31, 2014, PBF Holding received from PBFX $2,174 for fees related to the Omnibus Agreement.

	Second Amended and Restated Operation and Management Services and Secondment Agreement
	PBF Holding and certain of its subsidiaries entered into an operation and management services and secondment agreement (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 Services Agreement was amended and restated in connection with the Contribution Agreement II (the “Amended and Restated Services Agreement”). The annual fee payable under the Amended and Restated Services Agreement increased from $490 to $797 (indexed for inflation) as a result of the inclusion of the DCR West Rack. On December 12, 2014, PBF Holding, Delaware City Refining Company LLC, Delaware City Terminaling Company LLC, Toledo Terminaling, Toledo Refining Company LLC, PBFX and PBF GP entered into the Second Amended and Restated Operation and Management Services and Secondment Agreement (the "Second A&R Services Agreement") to incorporate the Toledo Storage Facility Assets into its provisions and increases the fee to be paid by PBFX to PBF Holding from $797 to $4,400.
	For the year ended December 31, 2014, PBF Holding received from PBFX $579 for fees related to the services agreements.
	Fuel Strategies International, Inc. Agreement
	The Company engaged Fuel Strategies International, Inc, the principal of which is the brother of the Executive Chairman of the Board of Directors of PBF Energy, to provide consulting services relating to petroleum coke and commercial operations. For the years ended December 31, 2014, 2013 and 2012, the Company incurred charges of $588, $646 and $903, respectively, under this agreement.

Agreement with the Executive Chairman of the Board of Directors
The Company has an agreement with the Executive Chairman of the Board of Directors of PBF Energy, for the use of an airplane that is owned by a company owned by the Executive Chairman of PBF Energy. The Company pays a charter rate that is the lowest rate this aircraft is chartered to third-parties. For the years ended December 31, 2014, 2013 and 2012, the Company incurred charges of $1,214, $1,274, and $1,030, respectively, related to the use of this airplane.

Financial Sponsors
As of December 31, 2013, each of Blackstone and First Reserve, PBF Energy’s financial sponsors, had received the full return of its aggregate amount invested in PBF LLC Series A Units. As a result, pursuant to the amended and restated limited liability company agreement of PBF LLC, the holders of PBF LLC Series B Units are entitled to an interest in the amounts received by Blackstone and First Reserve in excess of their original investment in the form of PBF LLC distributions and from the shares of PBF Energy Class A Common Stock issuable to Blackstone and First Reserve (for their own account and on behalf of the holders of PBF LLC Series B Units) upon an exchange, and the proceeds from the sale of such shares. Such proceeds received by Blackstone and First Reserve are distributed to the holders of the PBF LLC Series B Units in accordance with the distribution percentages specified in the PBF LLC amended and restated limited liability company agreement. The total amount distributed to the PBF LLC Series B Unit holders for the year ended December 31, 2014 and 2013 was $130,523 and $6,427, respectively. There were no amounts distributed to PBF LLC Series B Unit holders prior to 2013.

Donald F. Lucey Release and Consulting Agreement
Effective January 31, 2014, Donald F. Lucey retired from his position as Executive Vice President with PBF Investments LLC, thereby terminating his employment with the Company. In connection with his retirement, PBF Investments LLC and Mr. Lucey entered into an agreement and release pursuant to which PBF Investments LLC paid Mr. Lucey $937, which equals the amount calculated in accordance with Section 8(c) of his employment agreement less the total of the retainer fee payments ($29) under the consulting agreement with DF Lucey, LLC, a firm of which Mr. Lucey is the principal. The consulting agreement with DF Lucey, LLC was entered concurrent with the release and has a term through December 31, 2016, with an annual retainer fee of $10. The consulting agreement also contains a non-compete provision that remains in effect for 30 days following termination of the agreement. Consistent with the terms of the 2012 Equity Incentive Plan, the options that Mr. Lucey received for PBF Energy Class A Common Stock were to continue to vest during the term of his consulting agreement, however, in February 2015, the Board of Directors accelerated the vesting of his remaining unvested options to purchase Class A Common Stock.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES
	Lease and Other Commitments
	The Company leases office space, office equipment, refinery facilities and equipment, and railcars under non-cancelable operating leases, with terms ranging from one to twenty years, subject to certain renewal options as applicable. Total rent expense was $98,473, $70,581, and $41,563 for the years ended December 31, 2014, 2013 and 2012, respectively. The Company is party to agreements which provide for the treatment of wastewater and the supply of hydrogen and steam for the Paulsboro and Toledo refineries. The Company made purchases of $40,444, $38,383 and $30,335 under these supply agreements for the years ended December 31, 2014, 2013 and 2012, respectively.
	The fixed and determinable amounts of the obligations under these agreements and total minimum future annual rentals, exclusive of related costs, are approximately:



	Year Ending
	December 31,
	2015	$	101,788

	2016	98,609

	2017	92,166

	2018	78,214

	2019	62,494

	Thereafter	82,375


		$	515,646



	Employment Agreements
	PBF Holding or one of its subsidiaries is party to amended employment agreements with members of executive management and certain other key personnel that include automatic annual renewals, unless canceled. Under some of the agreements, certain of the executives would receive a lump sum payment of between one and a half to 2.99 times their base salary and continuation of certain employee benefits for the same period upon termination by the Company “Without Cause”, or by the employee “For Good Reason”, or upon a “Change in Control”, as defined in the agreements. Upon death or disability, certain of the Company’s executives, or their estates, would receive a lump sum payment of at least one half of their base salary.

	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 $10,476 recorded as of December 31, 2014 ($9,869 as of December 31, 2013) represents the present value of expected future costs discounted at a rate of 8%. At December 31, 2014 the undiscounted liability is $15,502 and the Company expects to make aggregate payments for this liability of $5,676 over the next five years. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. A trust fund related to this liability in the amount of $12,117, was recorded as restricted cash in deferred charges and other assets, net as of December 31, 2013, respectively. As of December 31, 2014, this liability is self-guaranteed by the Company and the trust was released.

	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 remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011, subject to certain limitations.

	In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 parts per million ("PPM") sulfur. 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 published a Final Rule to the Clean Water Act ("CWA") Section 316(b) in August 2014 regarding cooling water intake structures, which includes requirements for petroleum refineries. The purpose of this rule is to prevent fish from being trapped against cooling water intake screens (impingement) and to prevent fish from being drawn through cooling water systems (entrainment). Facilities will be required to implement Best Technology Available (BTA) as soon as possible, but gives state agencies the discretion to establish implementation time lines. The Company continues to evaluate the impact of this regulation, and at this time does not anticipate it having a material impact on the Company’s financial position, results of operations or cash flows.

	The Delaware City Rail Terminal and DCR West Rack are collocated with the Delaware City refinery, and are located in Delaware's coastal zone where certain activities are regulated under the Delaware Coastal Zone act. On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon (collectively, the "Appellants") regarding an air permit Delaware City Refining obtained to allow loading of crude oil onto barges. The appeals allege that both the loading of crude oil onto barges and the operation of the Delaware City Rail Terminal violate Delaware’s Coastal Zone Act. The first appeal is Number 2013-1 before the State Coastal Zone Industrial Control Board (the “CZ Board”), and the second appeal is before the Environmental Appeals Board (the “EAB”) and appeals Secretary’s Order No. 2013-A-0020. The CZ Board held a hearing on the first appeal on July 16, 2013, and ruled in favor of Delaware City Refining and the State of Delaware and dismissed 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 Delaware City Refining and the State of Delaware have filed cross-appeals. Briefs have been filed in this appeal and the oral arguments were held in the first quarter of 2015. A hearing on the second appeal before the EAB, case no. 2013-06, was held on January 13, 2014, and the EAB ruled in favor of 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. Oral arguments on the appeals of the EAB's decision were heard at the same time as the appeal of the CZ Board decision. If the Appellant's in one or both of these matters ultimately prevail, the outcome may have an adverse material effect on the Company's financial condition, results of operations, cash flows and ability to make distributions to its member.

	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 the Company's 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 benefit deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy's Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions.

	The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC or PBF Holding. In general, PBF Energy expects to obtain funding for these annual payments from PBF LLC, primarily through tax distributions, which PBF LLC makes on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 89.9% and 40.9% interest in PBF LLC as of December 31, 2014 and December 31, 2013, respectively. 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.

EQUITY_STRUCTURE

EQUITY STRUCTURE	12 Months Ended
EQUITY STRUCTURE	Dec. 31, 2014
Equity [Abstract]
EQUITY STRUCTURE	EQUITY STRUCTURE
	PBF Holding has no common stock outstanding. As of December 31, 2014, 100% of the membership interests of PBF Holding were owned by PBF LLC, and PBF Finance had 100 shares of common stock outstanding, all of which were held by PBF Holding. The following sections represent the equity structure of the Company's indirect and direct parents, PBF Energy and PBF LLC, respectively.
	Class A Common Stock
	Holders of Class A common stock are entitled to receive dividends when and if declared by the Board of Directors of PBF Energy out of funds legally available therefore, subject to any statutory or contractual restrictions on the payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding preferred stock. Upon PBF Energy's dissolution or liquidation or the sale of all or substantially all of the assets, after payment in full of all amounts required to be paid to creditors and to the holders of preferred stock having liquidation preferences, if any, the holders of shares of Class A common stock will be entitled to receive pro rata remaining assets available for distribution. Holders of shares of Class A common stock do not have preemptive, subscription, redemption or conversion rights.

	Class B Common Stock
	Holders of shares of Class B common stock are entitled, without regard to the number of shares of Class B common stock held by such holder, to one vote for each PBF LLC Series A Unit beneficially owned by such holder. Accordingly, the the members of PBF LLC other than PBF Energy collectively have a number of votes in PBF Energy that is equal to the aggregate number of PBF LLC Series A Units that they hold.
	Holders of shares of Class A common stock and Class B common stock vote together as a single class on all matters presented to stockholders for their vote or approval, except as otherwise required by applicable law.
	Holders of Class B common stock do not have any right to receive dividends or to receive a distribution upon a liquidation or winding up of PBF Energy.
	Preferred Stock
	Authorized preferred stock may be issued in one or more series, with designations, powers and preferences as shall be designated by the Board of Directors.

	PBF LLC Capital Structure
	PBF LLC Series A Units
	The allocation of profits and losses and distributions to PBF LLC Series A unit holders is governed by the Limited Liability Company Agreement of PBF LLC. These allocations are made on a pro rata basis with PBF LLC Series C Units. PBF LLC Series A unit holders do not have voting rights.
	PBF LLC Series B Units
	The PBF LLC Series B Units are intended to be “profit interests” within the meaning of Revenue Procedures 93-27 and 2001-43 of the Internal Revenue Service and have a stated value of zero at issuance. The PBF LLC Series B Units are held by certain of the Company’s officers, have no voting rights and are designed to increase in value only after the Company’s financial sponsors achieve certain levels of return on their investment in PBF LLC Series A Units. Accordingly, the amounts paid to the holders of PBF LLC Series B Units, if any, will reduce only the amounts otherwise payable to the PBF LLC Series A Units held by the Company’s financial sponsors, and will not reduce or otherwise impact any amounts payable to PBF Energy (the holder of PBF LLC Series C Units), the holders of PBF Energy's Class A common stock or any other holder of PBF LLC Series A Units. The maximum number of PBF LLC Series B Units authorized to be issued is 1,000,000.
	PBF LLC Series C Units
	The PBF LLC Series C Units rank on a parity with the PBF LLC Series A Units as to distribution rights, voting rights and rights upon liquidation, winding up or dissolution. PBF LLC Series C Units are held solely by PBF Energy.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION
	Stock-based compensation expense included in general and administrative expenses consisted of the following:



			Years Ended December 31,
			2014				2013				2012
	PBF LLC Series A Unit compensatory warrants and options		$	522			$	779			$	1,589

	PBF LLC Series B Units		—				530				1,277

	PBF Energy options		5,573				2,444				88

			$	6,095			$	3,753			$	2,954

	PBF LLC Series A warrants and options
	PBF LLC granted compensatory warrants to employees of the Company in connection with their purchase of Series A units in PBF LLC. The warrants grant the holder the right to purchase PBF LLC Series A Units. One-quarter of the PBF LLC Series A compensatory warrants were exercisable at the date of grant and the remaining three-quarters become exercisable over equal annual installments on each of the first three anniversaries of the grant date subject to acceleration in certain circumstances. A total of 551,759 PBF LLC Series A compensatory warrants were granted during the year ended December 31, 2011. They are exercisable for ten years from the date of grant. The remaining warrants became fully exercisable in connection with the initial public offering of PBF Energy in December 2012.
	A total of 205,000 options to purchase PBF LLC Series A units were granted to certain employees, management and directors in 2012. Options vest over equal annual installments on each of the first three anniversaries of the grant date subject to acceleration in certain circumstances. The options are exercisable for ten years from the date of grant.
	The Company did not issue PBF LLC Series A Units compensatory warrants or options in 2014 or 2013.
	The estimated fair value of compensatory PBF LLC Series A warrants and options granted during the year ended December 31, 2012 was determined using the Black-Scholes pricing model with the following weighted average assumptions:



			Years Ended December 31,
			2012
	Expected life (in years)		6
	Expected volatility		55.00%
	Dividend yield		1.00%
	Risk-free rate of return		0.91%
	Exercise price		$12.55

	The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2014, 2013 and 2012:



			Number of			Weighted				Weighted
			PBF LLC			Average				Average
			Series A			Exercise Price				Remaining
			Compensatory							Contractual
			Warrants							Life
			and Options							(in years)
	Stock Based Compensation, Outstanding at January 1, 2012		1,835,579			$	10			8.99

	Granted		205,000			12.55				10

	Exercised		(849,186	)		10				—

	Forfeited		(6,667	)		10				—

	Outstanding at December 31, 2012		1,184,726			$	10.44			8.23

	Granted		—			—				—

	Exercised		(301,979	)		10.11				—

	Forfeited		(41,668	)		11.27				—

	Outstanding at December 31, 2013		841,079			$	10.52			7.4

	Granted		—							—

	Exercised		(32,934	)		10				—

	Forfeited		(6,666	)		11.59				—

Outstanding at December 31, 2014		801,479			$	10.53			6.41

Exercisable and vested at December 31, 2014		753,985			$	10.41			6.34

Exercisable and vested at December 31, 2013		545,247			$	10.24			7.23

Exercisable and vested at December 31, 2012		608,039			$	10			8

Expected to vest at December 31, 2014		801,479			$	10.53			6.41

The total estimated fair value of PBF LLC Series A warrants and options granted in 2012 was $1,207, and the weighted average fair value per unit was $5.89. The total intrinsic value of stock options outstanding and exercisable at December 31, 2014, was $12,910 and $12,240, respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2014, 2013, and 2012 was $618, $4,298, and $13,112, respectively.
Unrecognized compensation expense related to PBF LLC Series A warrants and options at December 31, 2014 was $140, which will be recognized in 2015.

As of December 31, 2014 and 2013, members of management of the Company had also purchased an aggregate of 2,740,718 non-compensatory Series A warrants in PBF LLC with an exercise price of $10.00 per unit, all of which were immediately exercisable. During the year ended December 31, 2014, 11,700 non-compensatory warrants were exercised. No non-compensatory warrants were exercised during the year ended December 31, 2013. At December 31, 2014 and 2013, there were 56,719 and 68,419 non-compensatory warrants outstanding, respectively.
PBF LLC Series B Units
PBF LLC Series B Units were issued and allocated to certain members of management during the years ended December 31, 2011 and 2010. One-quarter of the PBF LLC Series B Units vested at the time of grant and the remaining three-quarters vested in equal annual installments on each of the first three anniversaries of the grant date, subject to accelerated vesting upon certain events. The Series B Units fully vested during the year ended December 31, 2013.

The following table summarizes activity for PBF LLC Series B Units for the years ended December 31, 2013 and 2012:



		Number of			Weighted
		PBF LLC			Average
		Series B units			Grant Date
					Fair Value
Non-vested units at January 1, 2012		500,000			$	5.11

Allocated		—			—

Vested		(250,000	)		5.11

Forfeited		—			—

Non-vested units at December 31, 2012		250,000			$	5.11

Allocated		—			—

Vested		(250,000	)		5.11

Forfeited		—			—

Non-vested units at December 31, 2013		—			$	—

PBF Energy options
PBF Energy grants awards of its Class A common stock under the 2012 Equity Incentive Plan which authorizes the granting of various stock and stock-related awards to employees, prospective employees and non-employees. Awards include options to purchase shares of Class A common stock and restricted Class A common stock that vest over a period determined by the plan.
A total of 1,135,000 and 697,500 options to purchase shares of PBF Energy Class A common stock were granted to certain employees and management of the Company in the years ended December 31, 2014 and 2013, respectively. The PBF Energy options vest in equal annual installments on each of the first four anniversaries of the grant date subject to acceleration in certain circumstances. The options are exercisable for ten years from the date of grant.
The estimated fair value of PBF Energy options granted during the years ended December 31, 2014, 2013 and 2012 was determined using the Black-Scholes pricing model with the following weighted average assumptions:



		31-Dec-14				31-Dec-13				31-Dec-12
Expected life (in years)		6.25				6.25				6.25

Expected volatility		52		%		52.1		%		51		%
Dividend yield		4.82		%		4.43		%		3.01		%
Risk-free rate of return		1.8		%		1.53		%		0.89		%
Exercise price		$	24.78			$	27.79			$	26


The following table summarizes activity for PBF Energy options for the years ended December 31, 2014, 2013 and 2012.



		Number of			Weighted				Weighted
		PBF Energy			Average				Average
		Class A			Exercise Price				Remaining
		Common							Contractual
		Stock Options							Life
									(in years)
Stock-based awards, outstanding at January 1, 2012		—			$	—			—

Granted		682,500			26				10

Exercised		—			—				—

Forfeited		—			—				—

Outstanding at December 31, 2012		682,500			$	26			9.95

Granted		697,500			27.79				10

Exercised		—			—				—

Forfeited		(60,000	)		25.36				—

Outstanding at December 31, 2013		1,320,000			$	26.97			9.33

Granted		1,135,000			24.78				10

Exercised		—			—				—

Forfeited		(53,125	)		25.44				—

Outstanding at December 31, 2014		2,401,875			$	25.97			8.67

Exercisable and vested at December 31, 2014		485,000			$	26.66			8.21

Exercisable and vested at December 31, 2013		158,125			$	26			8.95

Exercisable and vested at December 31, 2012		—			$	—			—

Expected to vest at December 31, 2014		2,401,875			$	25.97			8.67

The total estimated fair value of PBF Energy options granted in 2014 and 2013 was $9,068 and $6,499 and the weighted average per unit fair value was $7.99 and $9.32. The total intrinsic value of stock options outstanding and exercisable at December 31, 2014, was $3,094 and $346, respectively.
Unrecognized compensation expense related to PBF Energy options at December 31, 2014 was $14,413, which will be recognized from 2015 through 2018.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
EMPLOYEE BENEFIT PLANS	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS
	Defined Contribution Plan
	The Company’s defined contribution plan covers all employees. Employees are eligible to participate as of the first day of the month following 30 days of service. Participants can make basic contributions up to 50 percent of their annual salary subject to Internal Revenue Service limits. The Company matches participants’ contributions at the rate of 200 percent of the first 3 percent of each participant’s total basic contribution based on the participant’s total annual salary. The Company’s contribution to the qualified defined contribution plans was $11,364, $10,450 and $9,969 for the years ended December 31, 2014, 2013 and 2012, respectively.
	Defined Benefit and Post Retiree Medical Plans
	The Company sponsors a noncontributory defined benefit pension plan (the “Qualified Plan”) with a policy to fund pension liabilities in accordance with the limits imposed by the Employee Retirement Income Security Act of 1974 (“ERISA”) and Federal income tax laws. In addition, the Company sponsors a supplemental pension plan covering certain employees, which provides incremental payments that would have been payable from the Company’s principal pension plan, were it not for limitations imposed by income tax regulations. The funded status is measured as the difference between plan assets at fair value and the projected benefit obligation which is to be recognized in the balance sheet. The plan assets and benefit obligations are measured as of the balance sheet date.
	The non-union Delaware City employees and all Paulsboro and Toledo employees became eligible to participate in the Company’s defined benefit plans as of the respective acquisition dates. The union Delaware City employees became eligible to participate in the Company’s defined benefit plans upon commencement of normal operations. The Company did not assume any of the employees’ pension liability accrued prior to the respective acquisitions.
	The Company formed the Post Retirement Medical Plan on December 31, 2010 to provide health care coverage continuation from date of retirement to age 65 for qualifying employees associated with the Paulsboro acquisition. The Company credited the qualifying employees with their prior service under Valero which resulted in the recognition of a liability for the projected benefit obligation. The Post Retirement Medical Plan was amended during 2013 to include all corporate employees and was amended in 2014 to include Delaware City and Toledo employees.

	The changes in the benefit obligation, the changes in fair value of plan assets, and the funded status of the Company’s Pension and Post Retirement Medical Plans as of and for the years ended December 31, 2014 and 2013 were as follows:



			Pension Plans								Post Retirement
			Pension Plans								Medical Plan
			2014				2013				2014				2013
	Change in benefit obligation:
	Benefit obligation at beginning of year		$	53,350			$	30,215			$	8,225			$	9,730
	Benefit obligation at beginning of year		$	53,350			$	30,215			$	8,225			$	9,730
	Service cost		19,407				14,794				1,099				726
	Service cost		19,407				14,794				1,099				726
	Interest cost		2,404				992				520				334
	Interest cost		2,404				992				520				334
	Plan amendments		529				—				3,911				(860		)
	Plan amendments		529				—				3,911				(860		)
	Benefit payments		(2,634		)		(663		)		(215		)		(51		)
	Actuarial loss (gain)		8,042				8,012				1,200				(1,654		)
	Actuarial loss (gain)		8,042				8,012				1,200				(1,654		)
	Projected benefit obligation at end of year		$	81,098			$	53,350			$	14,740			$	8,225
	Projected benefit obligation at end of year		$	81,098			$	53,350			$	14,740			$	8,225
	Change in plan assets:
	Fair value of plan assets at beginning of year		$	25,050			$	10,232			$	—			$	—
	Fair value of plan assets at beginning of year		$	25,050			$	10,232			$	—			$	—
	Actual return on plan assets		1,822				33				—				—
	Actual return on plan assets		1,822				33				—				—
	Benefits paid		(2,634		)		(663		)		(215		)		(51		)
	Employer contributions		16,718				15,448				215				51
	Employer contributions		16,718				15,448				215				51
	Fair value of plan assets at end of year		$	40,956			$	25,050			$	—			$	—
	Fair value of plan assets at end of year		$	40,956			$	25,050			$	—			$	—
	Reconciliation of funded status:
	Fair value of plan assets at end of year		$	40,956			$	25,050			$	—			$	—
	Fair value of plan assets at end of year		$	40,956			$	25,050			$	—			$	—
	Less benefit obligations at end of year		81,098				53,350				14,740				8,225
	Less benefit obligations at end of year		81,098				53,350				14,740				8,225
	Funded status at end of year		$	(40,142	)		$	(28,300	)		$	(14,740	)		$	(8,225	)
	The accumulated benefit obligations for the Company’s Pension Plans exceed the fair value of the assets of those plans at December 31, 2014 and 2013. The accumulated benefit obligation for the defined benefit plans approximated $66,576 and $45,005 at December 31, 2014 and 2013, respectively.
	Benefit payments, which reflect expected future services, that the Company expects to pay are as follows for the years ended December 31:



			Pension Benefits				Post Retirement
			Pension Benefits				Medical Plan
	2015		$	8,982			$	436
	2015		$	8,982			$	436
	2016		5,388				632
	2016		5,388				632
	2017		7,562				925
	2017		7,562				925
	2018		9,261				1,089
	2018		9,261				1,089
	2019		9,827				1,358
	2019		9,827				1,358
	Years 2020-2024		70,380				7,335
	Years 2020-2024		70,380				7,335

The Company’s funding policy for its defined benefit plans is to contribute amounts sufficient to meet legal funding requirements, plus any additional amounts that may be appropriate considering the funded status of the plans, tax consequences, the cash flow generated by the Company and other factors. The Company plans to contribute approximately $17,550 to the Company’s Pension Plans during 2015.
The components of net periodic benefit cost were as follows for the years ended December 31, 2014, 2013 and 2012:



		Pension Benefits												Post Retirement
		Pension Benefits												Medical Plan
		2014				2013				2012				2014				2013			2012
Components of net period benefit cost:
Service cost		$	19,407			$	14,794			$	11,437			$	1,099			$	726		$	633
Service cost		$	19,407			$	14,794			$	11,437			$	1,099			$	726		$	633
Interest cost		2,404				992				502				520				334			395
Interest cost		2,404				992				502				520				334			395
Expected return on plan assets		(2,156		)		(550		)		(323		)		—				—			—
Expected return on plan assets		(2,156		)		(550		)		(323		)		—				—			—
Amortization of prior service cost		39				11				11				258				—			—
Amortization of prior service cost		39				11				11				258				—			—
Amortization of actuarial loss (gain)		1,033				421				30				(4		)		—			—
Amortization of actuarial loss (gain)		1,033				421				30				(4		)		—			—
Net periodic benefit cost		$	20,727			$	15,668			$	11,657			$	1,873			$	1,060		$	1,028
Net periodic benefit cost		$	20,727			$	15,668			$	11,657			$	1,873			$	1,060		$	1,028
The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2014, 2013 and 2012 were as follows:



		Pension Benefits												Post Retirement
		Pension Benefits												Medical Plan
		2014				2013				2012				2014				2013			2012
Prior service costs (credits)		$	529			$	—			$	—			$	3,911			$	(860	)	$	—
Prior service costs (credits)		$	529			$	—			$	—			$	3,911			$	(860	)	$	—
Net actuarial loss (gain)		8,151				8,235				6,817				1,201				(1,654		)	(189		)
Net actuarial loss (gain)		8,151				8,235				6,817				1,201				(1,654		)	(189		)
Amortization of losses and prior service cost		(1,072		)		(432		)		(41		)		(255		)		—			—
Amortization of losses and prior service cost		(1,072		)		(432		)		(41		)		(255		)		—			—
Total changes in other comprehensive loss (income)		$	7,608			$	7,803			$	6,776			$	4,857			$	(2,514	)	$	(189	)
Total changes in other comprehensive loss (income)		$	7,608			$	7,803			$	6,776			$	4,857			$	(2,514	)	$	(189	)
The pre-tax amounts in accumulated other comprehensive loss as of December 31, 2014 and 2013 that have not yet been recognized as components of net periodic costs were as follows:



		Pension Benefits								Post Retirement
		Pension Benefits								Medical Plan
		2014				2013				2014				2013
Prior service (costs) credits		$	(582	)		$	(92	)		$	(2,793	)		$	860
Prior service (costs) credits		$	(582	)		$	(92	)		$	(2,793	)		$	860
Net actuarial (loss) gain		(23,762		)		(16,419		)		(78		)		1,126
Net actuarial (loss) gain		(23,762		)		(16,419		)		(78		)		1,126
Total		$	(24,344	)		$	(16,511	)		$	(2,871	)		$	1,986
Total		$	(24,344	)		$	(16,511	)		$	(2,871	)		$	1,986

The following pre-tax amounts included in accumulated other comprehensive loss as of December 31, 2014 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2015:



		Pension Benefits				Post Retirement
		Pension Benefits				Medical Plan
Amortization of prior service costs (credits)		$	(53	)		$	(305	)
Amortization of net actuarial loss (gain)		(1,245		)		—
Amortization of net actuarial loss (gain)		(1,245		)		—
Total		$	(1,298	)		$	(305	)
The weighted average assumptions used to determine the benefit obligations as of December 31, 2014 and 2013 were as follows:



		Pension Benefits						Post Retirement Medical Plan
		2014			2013			2014			2013
Discount rate		3.7	%		4.55	%		3.7	%		4.55	%
Rate of compensation increase		4.96	%		4.64	%		—			—
Rate of compensation increase		4.96	%		4.64	%		—			—
The discount rate assumptions used to determine the defined benefit and Post Retirement Medical plans obligations as of December 31, 2014 and 2013 were based on the Mercer Yield Curve. The Mercer Yield Curve is developed from a portfolio of high-quality investment grade bonds. To determine the discount rate, each year’s projected cash flow for the defined benefit and Post Retirement Medical plans is discounted at a spot (zero-coupon) rate appropriate for that maturity; the discount rate is the single equivalent rate that produces the same discounted present value.
The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2014, 2013 and 2012 were as follows:



		Pension Benefits									Post Retirement Medical Plan
		2014			2013			2012			2014			2013			2012
Discount rate		4.55	%		3.45	%		4.45	%		4.55	%		3.45	%		4.45	%
Expected long-term rate of return on plan assets		6.7	%		3.5	%		4.25	%		—			—			—
Expected long-term rate of return on plan assets		6.7	%		3.5	%		4.25	%		—			—			—
Rate of compensation increase		4.64	%		4	%		4	%		—			—			—
Rate of compensation increase		4.64	%		4	%		4	%		—			—			—
The assumed health care cost trend rates as of December 31, 2014 and 2013 were as follows:



		Post Retirement
		Medical Plan
		2014			2013
Health care cost trend rate assumed for next year		6.7	%		6.8	%
Rate to which the cost trend rate was assumed to decline (the ultimate trend rate)		4.5	%		4.5	%
Year that the rate reached the ultimate trend rate		2027			2027
Year that the rate reached the ultimate trend rate		2027			2027

Assumed health care costs trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care costs trend rates would have the following effects on the medical postretirement benefits:



		1%				1%
		Increase				Decrease
Effect on total of service and interest cost components		$	205			$	(177	)
Effect on total of service and interest cost components		$	205			$	(177	)
Effect on accumulated postretirement benefit obligation		1,411				(1,254		)
Effect on accumulated postretirement benefit obligation		1,411				(1,254		)
The tables below present the fair values of the assets of the Company’s Qualified Plan as of December 31, 2014 and 2013 by level of fair value hierarchy. Assets categorized in Level 1 of the hierarchy are measured at fair value using a market approach based on published net asset values of mutual funds. As noted above, the Company’s post retirement medical plan is funded on a pay-as-you-go basis and has no assets.



		Fair Value Measurements Using
		Quoted Prices in Active Markets
		(Level 1)
		December 31,
		2014				2013
Equities:
Domestic equities		$	12,682			$	7,603
Domestic equities		$	12,682			$	7,603
Developed international equities		5,600				3,685
Developed international equities		5,600				3,685
Emerging market equities		2,629				1,775
Emerging market equities		2,629				1,775
Global low volatility equities		3,478				2,132
Global low volatility equities		3,478				2,132
Fixed-income		16,517				9,855
Fixed-income		16,517				9,855
Cash and cash equivalents		50				—
Cash and cash equivalents		50				—
Total		$	40,956			$	25,050
Total		$	40,956			$	25,050
The Company’s investment strategy for its Qualified Plan is to achieve a reasonable return on assets that supports the plan’s interest credit rating, subject to a moderate level of portfolio risk that provides liquidity. Consistent with these financial objectives as of December 31, 2014, the plan's target allocations for plan assets are 60% invested in equity securities and 40% fixed income investments. Equity securities include international stocks and a blend of U.S. growth and value stocks of various sizes of capitalization. Fixed income securities include bonds and notes issued by the U.S. government and its agencies, corporate bonds, and mortgage-backed securities. The aggregate asset allocation is reviewed on an annual basis.
The overall expected long-term rate of return on plan assets for the Qualified Plan is based on the Company’s view of long-term expectations and asset mix.

REVENUES

REVENUES	12 Months Ended
	Dec. 31, 2014
Oil and Gas Revenue [Abstract]
REVENUES	REVENUES
	The following table provides information relating to the Company’s revenues from external customers for each product or group of similar products for the periods:



		Year Ended December 31,
		2014		2013		2012
	Gasoline and distillates	$	17,050,096	$	16,973,239	$	17,878,957

	Chemicals	739,096		746,396		705,373

	Asphalt and blackoils	706,494		690,305		642,640

	Lubricants	410,466		468,315		517,921

	Feedstocks and other	922,003		273,200		393,796

		$	19,828,155	$	19,151,455	$	20,138,687

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	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.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2014
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of December 31, 2014 and 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 December 31, 2014
		Fair Value Hierarchy
		Level 1				Level 2			Level 3		Total Gross Fair Value			Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
	Assets:
	Money market funds	$	5,575			$	—		$	—	$	5,575		N/A		$	5,575
	Money market funds	$	5,575			$	—		$	—	$	5,575		N/A		$	5,575
	Non-qualified pension plan assets	5,494				—			—		5,494			N/A		5,494
	Non-qualified pension plan assets	5,494				—			—		5,494			N/A		5,494
	Commodity contracts	415,023				12,093			1,715		428,831			(397,676	)	31,155
	Commodity contracts	415,023				12,093			1,715		428,831			(397,676	)	31,155
	Derivatives included with inventory intermediation agreement obligations	—				94,834			—		94,834			—		94,834
		—				94,834			—		94,834			—		94,834
	Derivatives included with inventory supply arrangement obligations	—				4,251			—		4,251			—		4,251
		—				4,251			—		4,251			—		4,251
	Liabilities:
	Commodity contracts	390,144				7,338			194		397,676			(397,676	)	—
	Commodity contracts	390,144				7,338			194		397,676			(397,676	)	—
	Catalyst lease obligations	—				36,559			—		36,559			—		36,559
	Catalyst lease obligations	—				36,559			—		36,559			—		36,559



		As of December 31, 2013
		Level 1				Level 2			Level 3			Total
	Assets:
	Money market funds	$	5,857			$	—		$	—		$	5,857
	Money market funds	$	5,857			$	—		$	—		$	5,857
	Non-qualified pension plan assets	4,905				—			—			4,905
	Non-qualified pension plan assets	4,905				—			—			4,905
	Commodity contracts	4,252				6,681			—			10,933
	Commodity contracts	4,252				6,681			—			10,933
	Derivatives included with inventory intermediation arrangement	—				6,016			—			6,016
		—				6,016			—			6,016
	Liabilities:
	Commodity contracts	—				6,989			23,365			30,354
	Commodity contracts	—				6,989			23,365			30,354
	Derivatives included with inventory supply arrangement obligations	—				177			—			177
		—				177			—			177
	Catalyst lease obligations	—				53,089			—			53,089
	Catalyst lease obligations	—				53,089			—			53,089

	The valuation methods used to measure financial instruments at fair value are as follows:

	•	Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents.

	•	Non-qualified pension plan assets categorized in Level 1 of the hierarchy are measured at fair value using a market approach based on published net asset values of mutual funds and included within deferred charges and other assets, net.

	•	The commodity contracts categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted prices in an active market. The commodity contracts categorized in Level 2 of the fair value hierarchy are measured at fair value using a market approach based upon future commodity prices for similar instruments quoted in active markets.

	•	The commodity contracts categorized in Level 3 of the fair value hierarchy consist of commodity price swap contracts that relate to forecasted purchases of crude oil for which quoted forward market prices are not readily available due to market illiquidity. The forward price used to value these swaps was derived using broker quotes, prices from other third party sources and other available market based data.

	•	The derivatives included with inventory supply arrangement obligations, derivatives included with inventory intermediation agreement obligations and the catalyst lease obligations are categorized in Level 2 of the fair value hierarchy and are measured at fair value using a market approach based upon commodity prices for similar instruments quoted in active markets.

	The table below summarizes the changes in fair value measurements of commodity contracts categorized in Level 3 of the fair value hierarchy:


		Year Ended December 31,
	2014				2013
Balance at beginning of period	$	(23,365	)		$	—
Balance at beginning of period	$	(23,365	)		$	—
Purchases	—				—
Purchases	—				—
Settlements	(22,055		)		24,678
Settlements	(22,055		)		24,678
Unrealized loss included in earnings	46,941				(48,043		)
Unrealized loss included in earnings	46,941				(48,043		)
Transfers into Level 3	—				—
Transfers into Level 3	—				—
Transfers out of Level 3	—				—
Transfers out of Level 3	—				—
Balance at end of period	$	1,521			$	(23,365	)
Balance at end of period	$	1,521			$	(23,365	)



The table below summarizes the changes in fair value measurements of contingent consideration for refinery acquisition categorized in Level 3 of the fair value hierarchy:


		Year Ended December 31,
		2013
Balance at beginning of period		$	21,358
Balance at beginning of period		$	21,358
Purchases		—
Purchases		—
Settlements		(21,358		)
Unrealized loss included in earnings		—
Unrealized loss included in earnings		—
Transfers into Level 3		—
Transfers into Level 3		—
Transfers out of Level 3		—
Transfers out of Level 3		—
Balance at end of period		$	—
Balance at end of period		$	—

There were no transfers between levels during the years ended December 31, 2014 and 2013, respectively.
Fair value of debt
The table below summarizes the fair value and carrying value as of December 31, 2014 and 2013.



	December 31, 2014							December 31, 2013
	Carrying				Fair			Carrying			Fair
	value				value			value			value
Senior Secured Notes (a)	$	668,520			$	675,580		$	667,487		$	697,568
Senior Secured Notes (a)	$	668,520			$	675,580		$	667,487		$	697,568
Revolving Loan (b)	—				—			15,000			15,000
Revolving Loan (b)	—				—			15,000			15,000
Rail Facility (b)	37,270				37,270			—			—
Rail Facility (b)	37,270				37,270			—			—
Catalyst leases (c)	36,559				36,559			53,089			53,089
Catalyst leases (c)	36,559				36,559			53,089			53,089
	742,349				749,409			735,576			765,657
	742,349				749,409			735,576			765,657
Less - Current maturities	—				—			12,029			12,029
Less - Current maturities	—				—			12,029			12,029
Long-term debt	$	742,349			$	749,409		$	723,547		$	753,628
Long-term debt	$	742,349			$	749,409		$	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	12 Months Ended
	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES
	The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s crude supply agreements contain purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Inventory Intermediation Agreements commencing in July 2013 that contain purchase obligations for certain volumes of intermediates and refined products. The Company was also party to an agreement that contained purchase obligations for certain volumes of stored intermediates inventory during the year ended December 31, 2012, which was terminated during the first quarter of 2012. 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 December 31, 2014, there were 662,579 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 December 31, 2014, there were 3,106,325 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 December 31, 2014, there were 47,339,000 barrels of crude oil and 1,970,871 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 December 31, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.


	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	December 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	4,251

	Derivatives included with the inventory intermediation agreement obligations	Accrued expenses	$	94,834

	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the inventory intermediation agreement obligations	Accrued expenses	$	6,016


	Derivatives not designated as hedging instruments:
	December 31, 2014:
	Commodity contracts	Accounts receivable	$	31,155

	December 31, 2013:
	Commodity contracts	Accrued expenses	$	(19,421	)

	The following tables provide information about the gains or losses 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 year ended December 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	4,428

	Derivatives included with the inventory intermediation agreement obligations	Cost of sales	$	88,818

	For the year ended December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(5,773	)
	Derivatives included with the inventory intermediation agreement obligations	Cost of sales	$	6,016

	For the year ended December 31, 2012
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	7,060


	Derivatives not designated as hedging instruments:
	For the year ended December 31, 2014:
	Commodity contracts	Cost of sales	$	146,016

	For the year ended December 31, 2013:
	Commodity contracts	Cost of sales	$	(88,962	)
	For the year ended December 31, 2012
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(8	)
	Commodity contracts	Cost of sales	$	34,778


	Hedged items designated in fair value hedges:
	For the year ended December 31, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(4,428	)
Intermediate and refined product inventory	Cost of sales	$	(88,818	)
For the year ended December 31, 2013:
Crude oil and feedstock inventory	Cost of sales	$	(1,491	)
Intermediate and refined product inventory	Cost of sales	$	(6,016	)
For the year ended December 31, 2012
Crude oil and feedstock inventory	Cost of sales	$	(4,704	)

The Company had no ineffectiveness related to the fair value hedges as of December 31, 2014. Ineffectiveness related to the Company's fair value hedges resulted in a loss of $7,264 and a gain of $2,356 for the years ended December 31, 2013 and 2012, respectively, 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	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS
	Dividend Declared
	On February 9, 2015, PBF Energy, PBF Holding's indirect parent, declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend was paid on March 10, 2015 to Class A common stockholders of record at the close of business on February 23, 2015. PBF Holding made a distribution of $27,344 to PBF LLC, which in turn made pro-rata distributions to its members, including PBF Energy. PBF Energy then used this distribution to fund the dividend payments to shareholders of PBF Energy.
	Secondary Offering
	On February 6, 2015, PBF Energy completed a public offering of 3,804,653 shares of Class A common stock in a secondary offering (the "February 2015 secondary offering"). All of the shares in the February 2015 secondary offering were sold by funds affiliated with Blackstone and First Reserve. In connection with the February 2015 secondary offering, Blackstone and First Reserve exchanged all of their remaining PBF LLC Series A Units for an equivalent number of shares of Class A common stock of PBF Energy, and as a result, Blackstone and First Reserve no longer hold any PBF LLC Series A units or shares of PBF Energy Class A Common stock. The holders of PBF LLC Series B Units, which include certain executive officers of PBF Energy, received a portion of the proceeds of the sale of the Class A common stock by Blackstone and First Reserve in accordance with the amended and restated limited liability company agreement of PBF LLC. PBF Energy did not receive any proceeds from the February 2015 secondary offering. Immediately following the February 2015 secondary offering, PBF Energy owns 85,768,077 PBF LLC Series C Units and its executive officers and directors and certain employees beneficially own 5,366,043 PBF LLC Series A Units, and the holders of its issued and outstanding shares of Class A common stock have 94.1% of the voting power in PBF LLC and the members of PBF LLC other than PBF Energy through their holdings of Class B common stock have the remaining 5.9% of the voting power in PBF LLC.
	Related Party
	On January 31, 2015, the Company entered into a consulting services agreement with Michael D. Gayda, the former President. Compensation for the services performed will be at a daily rate of $3 for days actually engaged in performing services, with partial days prorated. The consulting service agreement expires on December 31, 2016, subject to certain early termination rights.

CONSOLIDATING_FINANCIAL_STATEM

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Subsidiary Disclosure [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	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 Energy Limited, PBF Transportation Company LLC and PBF Rail Logistics Company LLC are consolidated subsidiaries of the Company that are not guarantors of the Senior Secured Notes.

	The Senior Secured Notes were co-issued by PBF Finance. For purposes of the following footnote, PBF Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations.

	The following supplemental combining and consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s investments in its subsidiaries and the Guarantor Subsidiaries’ investments in its subsidiaries are accounted for under the equity method of accounting.
	. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONSOLIDATING BALANCE SHEET


		31-Dec-14
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	185,381		$	704		$	34,334		$	(2,016	)		$	218,403

	Accounts receivable	518,498			26,238			6,533			—				551,269

	Accounts receivable - affiliate	529			2,694			—			—				3,223

	Inventories	510,947			435,924			155,390			—				1,102,261

	Prepaid expense and other current assets	26,964			5,193			—			—				32,157

	Due from related parties	16,189,384			18,805,509			1,607,878			(36,602,771		)		—

	Total current assets	17,431,703			19,276,262			1,804,135			(36,604,787		)		1,907,313


	Property, plant and equipment, net	68,218			1,683,294			54,548			—				1,806,060

	Investment in subsidiaries	2,569,636			—			—			(2,569,636		)		—

	Deferred charges and other assets, net	34,840			293,098			2,579			—				330,517

	Total assets	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)		$	4,043,890


	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	235,791		$	92,984		$	8,423		$	(2,016	)		$	335,182

	Accounts payable - affiliate	11,600			30			—			—				11,630

	Accrued expenses	487,783			450,856			191,331			—				1,129,970

	Current portion of long-term debt	—			—			—			—				—

	Deferred revenue	1,227			—			—			—				1,227

	Due to related parties	16,924,490			18,151,095			1,527,186			(36,602,771		)		—

	Total current liabilities	17,660,891			18,694,965			1,726,940			(36,604,787		)		1,478,009


	Delaware Economic Development Authority loan	—			8,000			—			—				8,000

	Long-term debt	668,520			36,559			37,270			—				742,349

	Intercompany notes payable	122,264			—			—			—				122,264

	Other long-term liabilities	22,206			40,546			—			—				62,752

	Total liabilities	18,473,881			18,780,070			1,764,210			(36,604,787		)		2,413,374


Commitments and contingencies


Equity:
Member's equity	1,144,100			749,278			44,346			(793,624		)		1,144,100

Retained earnings	513,292			1,731,694			52,706			(1,784,400		)		513,292

Accumulated other comprehensive loss	(26,876		)	(8,388		)	—			8,388				(26,876		)

Total equity	1,630,516			2,472,584			97,052			(2,569,636		)		1,630,516

Total liabilities and equity	$	20,104,397		$	21,252,654		$	1,861,262		$	(39,174,423	)		$	4,043,890

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING BALANCE SHEET


	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 note 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	(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

. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



	Year Ended December 31, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	19,847,045		$	1,402,253		$	1,007,407		$	(2,428,550	)		$	19,828,155


Costs and expenses:
Cost of sales, excluding depreciation	18,467,533			1,522,901			952,170			(2,428,550		)		18,514,054

Operating expenses, excluding depreciation	218			880,339			144			—				880,701

General and administrative expenses	123,692			16,259			199			—				140,150

Gain on sale of asset	(277		)	—			(618		)	—				(895		)

Depreciation and amortization expense	13,583			164,525			888			—				178,996

	18,604,749			2,584,024			952,783			(2,428,550		)		19,713,006


Income (loss) from operations	1,242,296			(1,181,771		)	54,624			—				115,149


Other income (expense):
Equity in earnings of subsidiaries	(1,131,321		)	—			—			1,131,321				—

Change in fair value of catalyst lease	—			3,969			—			—				3,969

Interest expense, net	(89,858		)	(6,225		)	(1,918		)	—				(98,001		)

Net income (loss)	$	21,117		$	(1,184,027	)	$	52,706		$	1,131,321			$	21,117


Comprehensive Income (Loss)	$	8,779		$	(1,194,031	)	$	52,706		$	1,141,325			$	8,779


21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



	Year Ended December 31, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	16,190,178		$	7,641,498		$	—		$	(4,680,221	)		$	19,151,455


Costs and expenses:
Cost of sales, excluding depreciation	16,486,851			5,996,684			—			(4,680,221		)		17,803,314

Operating expenses, excluding depreciation	(482		)	813,134			—			—				812,652

General and administrative expenses	82,284			13,510			—			—				95,794

(Gain) loss on sale of asset	(388		)	205			—			—				(183		)

Depreciation and amortization expense	12,856			98,623			—			—				111,479

	16,581,121			6,922,156			—			(4,680,221		)		18,823,056


(Loss) income from operations	(390,943		)	719,342			—			—				328,399


Other income (expense):
Equity in earnings (loss) of subsidiaries	722,673			—			—			(722,673		)		—

Change in fair value of catalyst lease	—			4,691			—			—				4,691

Interest expense, net	(92,854		)	(1,360		)	—			—				(94,214		)

Net income (loss)	$	238,876		$	722,673		$	—		$	(722,673	)		$	238,876


Comprehensive Income (Loss)	$	233,279		$	724,930		$	—		$	(724,930	)		$	233,279

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



	Year Ended December 31, 2012
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	7,622,924		$	16,141,408		$	—		$	(3,625,645	)		$	20,138,687


Costs and expenses:
Cost of sales, excluding depreciation	8,537,996			13,356,727			—			(3,625,645		)		18,269,078

Operating expenses, excluding depreciation	—			738,824			—			—				738,824

General and administrative expenses	105,135			15,308			—			—				120,443

Gain on sale of assets	—			(2,329		)	—			—				(2,329		)

Depreciation and amortization expense	8,051			84,187			—			—				92,238

	8,651,182			14,192,717			—			(3,625,645		)		19,218,254


(Loss) income from operations	(1,028,258		)	1,948,691			—			—				920,433


Other income (expense):
Equity in earnings (loss) of subsidiaries	1,921,040			—			—			(1,921,040		)		—

Change in fair value of contingent consideration	—			(2,768		)	—			—				(2,768		)

Change in fair value of catalyst lease	—			(3,724		)	—			—				(3,724		)

Interest expense, net	(87,470		)	(21,159		)	—			—				(108,629		)

Net income (loss)	$	805,312		$	1,921,040		$	—		$	(1,921,040	)		$	805,312


Comprehensive Income (Loss)	$	798,747		$	1,921,267		$	—		$	(1,921,267	)		$	798,747

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW


	Year Ended December 31, 2014
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	21,117		$	(1,184,027	)	$	52,706		$	1,131,321			$	21,117

Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	20,334			164,550			1,528			—				186,412

Stock-based compensation	—			6,095			—			—				6,095

Change in fair value of catalyst lease obligation	—			(3,969		)	—			—				(3,969		)

Non-cash change in inventory repurchase obligations	—			(93,246		)	—			—				(93,246		)

Non-cash lower of cost or market inventory adjustment	566,412			123,698			—			—				690,110

Pension and other post retirement benefit costs	6,426			16,174			—			—				22,600

Gain on disposition of property, plant and equipment	(277		)	—			(618		)	—				(895		)

Equity in earnings of subsidiaries	1,131,321			—			—			(1,131,321		)		—

Changes in current assets and current liabilities:
Accounts receivable	69,887			(17,976		)	(6,533		)	—				45,378

Amounts due to/from related parties	(1,227,851		)	1,328,439			(92,181		)	—				8,407

Inventories	(259,352		)	20,711			(155,390		)	—				(394,031		)

Other current assets	22,287			1,399			—			—				23,686

Accounts payable	(71,821		)	(1,697		)	8,423			(2,016		)		(67,111		)

Accrued expenses	(131,903		)	471			191,331			—				59,899

Deferred revenue	(6,539		)	—			—			—				(6,539		)

Other assets and liabilities	(1,966		)	(258		)	(1		)	—				(2,225		)

Net cash provided by operating activities	138,075			360,364			(735		)	(2,016		)		495,688


Cash flows from investing activities:
Expenditures for property, plant and equipment	(152,814		)	(205,508		)	(112,138		)	—				(470,460		)

Expenditures for refinery turnarounds costs	—			(137,688		)	—			—				(137,688		)

Expenditures for other assets	—			(17,255		)	—			—				(17,255		)

Investment in subsidiaries	(44,346		)	—			—			44,346				—

Proceeds from sale of assets	133,845			—			68,809			—				202,654

Net cash used in investing activities	(63,315		)	(360,451		)	(43,329		)	44,346				(422,749		)

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW (Continued)


Cash flows from financing activities:
Proceeds from member's capital contributions	328,664			—			44,346			(44,346		)		328,664

Distribution to members	(361,352		)	—			—			—				(361,352		)

Proceeds from intercompany notes payable	90,631			—			—			—				90,631

Proceeds from revolver borrowings	395,000			—			—			—				395,000

Repayments of revolver borrowings	(410,000		)	—			—			—				(410,000		)

Proceeds from Rail Facility revolver borrowings	—			—			83,095			—				83,095

Repayments of Rail Facility revolver borrowings	—			—			(45,825		)	—				(45,825		)

Deferred financing costs and other	(8,501		)	—			(3,218		)	—				(11,719		)

Net cash used in financing activities	34,442			—			78,398			(44,346		)		68,494


Net decrease in cash and cash equivalents	109,202			(87		)	34,334			(2,016		)		141,433

Cash and equivalents, beginning of period	76,179			791			—			—				76,970

Cash and equivalents, end of period	$	185,381		$	704		$	34,334		$	(2,016	)		$	218,403


21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW


	Year Ended December 31, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	238,876		$	722,673		$	—		$	(722,673	)		$	238,876

Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,296			98,705			—			—				118,001

Stock-based compensation	—			3,753			—			—				3,753

Change in fair value of catalyst lease obligation	—			(4,691		)	—			—				(4,691		)

Non-cash change in inventory repurchase obligations	—			(20,492		)	—			—				(20,492		)

Pension and other post retirement benefit costs	4,575			12,153			—			—				16,728

Gain on disposition of property, plant and equipment	(388		)	205			—			—				(183		)

Equity in earnings of subsidiaries	(722,673		)	—			—			722,673				—

Changes in current assets and current liabilities:
Accounts receivable	(281,386		)	188,535			—			—				(92,851		)

Amounts due to/from related parties	626,623			(611,902		)	—			—				14,721

Inventories	(153,782		)	199,773			—			—				45,991

Other current assets	(40,416		)	(2,039		)	—			—				(42,455		)

Accounts payable	109,988			(67,752		)	—			—				42,236

Accrued expenses	222,194			(7,377		)	—			—				214,817

Deferred revenue	7,766			(210,543		)	—			—				(202,777		)

Other assets and liabilities	(1,140		)	(19,263		)	—			—				(20,403		)

Net cash provided by operating activities	29,533			281,738			—			—				311,271


Cash flows from investing activities:
Expenditures for property, plant and equipment	(127,653		)	(190,741		)	—			—				(318,394		)

Expenditures for refinery turnarounds costs	—			(64,616		)	—			—				(64,616		)

Expenditures for other assets	—			(32,692		)	—			—				(32,692		)

Proceeds from sale of assets	102,428			—			—			—				102,428

Net cash used in investing activities	(25,225		)	(288,049		)	—			—				(313,274		)


Cash flows from financing activities:
Proceeds from revolver borrowings	1,450,000			—			—			—				1,450,000

Proceeds from intercompany notes payable	31,835			—			—			—				31,835

Proceeds from member's capital contributions	—			1,757			—			—				1,757

Proceeds from catalyst lease	—			14,337			—			—				14,337

Distribution to members	(215,846		)	—			—			—				(215,846		)

Repayments of Revolver Borrowings	(1,435,000		)	—			—			—				(1,435,000		)

Payment of contingent consideration related to acquisition of Toledo refinery	—			(21,357		)	—			—				(21,357		)

Deferred financing costs and other	(1,044		)	—			—			—				(1,044		)

Net cash used in financing activities	(170,055		)	(5,263		)	—			—				(175,318		)


Net increase (decrease) in cash and cash equivalents	(165,747		)	(11,574		)	—			—				(177,321		)

Cash and equivalents, beginning of period	241,926			12,365			—			—				254,291

Cash and equivalents, end of period	$	76,179		$	791		$	—		$	—			$	76,970

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW


	Year Ended December 31, 2012
	Issuer			Guarantors Subsidiaries			Non-Guarantors Subsidiaries			Combining and Consolidated Adjustments				Total
Cash flows from operating activities:
Net income	$	805,312		$	1,921,040		$	—		$	(1,921,040	)		$	805,312

Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization	13,466			84,184			—			—				97,650

Stock-based compensation	—			2,954			—			—				2,954

Change in fair value of catalyst lease obligation	—			3,724			—			—				3,724

Change in fair value of contingent consideration	—			2,768			—			—				2,768

Non-cash change in inventory repurchase obligations	—			4,576			—			—				4,576

Write-off of unamortized deferred financing fees	4,391			—			—			—				4,391

Pension and other post retirement benefit costs	2,125			10,559			—			—				12,684

Gain on disposition of property, plant and equipment	—			(2,329		)	—			—				(2,329		)

Equity in earnings of subsidiaries	(1,921,040		)	—			—			1,921,040				—

Changes in operating assets and liabilities:
Accounts receivable	(306,999		)	119,455			—			—				(187,544		)

Amounts due to/from related parties	1,736,986			(1,751,707		)	—			—				(14,721		)

Inventories	(664,225		)	584,128			—			—				(80,097		)

Other current assets	78			49,893			—			—				49,971

Accounts payable	193,151			(119,161		)	—			—				73,990

Accrued expenses	419,735			(389,392		)	—			—				30,343

Deferred revenue	—			21,309			—			—				21,309

Other assets and liabilities	(9,023		)	(22,521		)	—			—				(31,544		)

Net cash provided by operating activities	273,957			519,480			—			—				793,437


Cash flows from investing activities:
Expenditures for property, plant and equipment	(16,546		)	(159,354		)	—			—				(175,900		)

Expenditures for refinery turnarounds costs	—			(38,633		)	—			—				(38,633		)

Expenditures for other assets	—			(8,155		)	—			—				(8,155		)

Proceeds from sale of assets	—			3,381			—			—				3,381

Net cash used in investing activities	(16,546		)	(202,761		)	—			—				(219,307		)


Cash flows from financing activities:
Proceeds from Senior Secured Notes	665,806			—			—			—				665,806

Proceeds from long-term debt	430,000			—			—			—				430,000

Proceeds from catalyst lease	—			9,452			—			—				9,452

Distributions to members	(160,965		)	—			—			—				(160,965		)

Repayments of long-term debt	(823,749		)	(360,848		)	—			—				(1,184,597		)

Payment of contingent consideration related to acquisition of Toledo Refinery	(103,642		)	—			—			—				(103,642		)

Deferred financing costs and other	(26,059		)	—			—			—				(26,059		)

Net cash used in financing activities	(18,609		)	(351,396		)	—			—				(370,005		)


Net increase (decrease) in cash and cash equivalents	238,802			(34,677		)	—			—				204,125

Cash and equivalents, beginning of period	3,124			47,042			—			—				50,166

Cash and equivalents, end of period	$	241,926		$	12,365		$	—		$	—			$	254,291

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Principles of Consolidation and Presentation	Principles of Consolidation and Presentation
	These consolidated financial statements include the accounts of PBF Holding and its consolidated subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Reclassification	Reclassification
	Certain amounts previously reported in the Company's consolidated financial statements for the year ended December 31, 2013 have been reclassified to conform to the 2014 presentation.
Use of Estimates	Use of Estimates
	The preparation of the financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents
	The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The carrying amount of the cash equivalents approximates fair value due to the short-term maturity of those instruments
Revenue, Deferred Revenue and Accounts Receivable	Revenue, Deferred Revenue and Accounts Receivable
	The Company sells various refined products primarily through its refinery subsidiaries and recognizes revenue related to the sale of products when there is persuasive evidence of an agreement, the sales prices are fixed or determinable, collectability is reasonably assured and when products are shipped or delivered in accordance with their respective agreements. Revenue for services is recorded when the services have been provided. The Company’s Toledo refinery has a products offtake agreement with Sunoco under which Sunoco purchases approximately one-third of the refinery’s daily gasoline production. The Toledo refinery also sells its products through short-term contracts or on the spot market.
	Prior to July 1, 2013, the Company’s Paulsboro and Delaware City refineries sold light finished products, certain intermediates and lube base oils to MSCG under products offtake agreements with each refinery (the “Offtake Agreements”). On a daily basis, MSCG purchased and paid for the refineries’ production of light finished products as they were produced, delivered to the refineries’ storage tanks, and legal title passed to MSCG. Revenue on these product sales was deferred until they shipped out of the storage facility by MSCG.
	Under the Offtake Agreements, the Company’s Paulsboro and Delaware City refineries also entered into purchase and sale transactions of certain intermediates and lube base oils whereby MSCG purchased and paid for the refineries’ production of certain intermediates and lube products as they were produced and legal title passed to MSCG. The intermediate products were held in the refineries’ storage tanks until they were needed for further use in the refining process. The intermediates may also have been sold to third parties. The refineries had the right to repurchase lube products and did so to supply other third parties with that product. When the refineries needed intermediates or lube products, the products were drawn out of the storage tanks, title passed back to the refineries and MSCG was paid for those products. These transactions occurred at the daily market price for the related products. These transactions were considered to be made in contemplation of each other and, accordingly, did not result in the recognition of a sale when title passed from the refineries to MSCG. Inventory remained at cost and the net cash receipts resulted in a liability that was recorded at market price for the volumes held in storage with any change in the market price being recorded in costs of sales. The liability represented the amount the Company expected to pay to repurchase the volumes held in storage.
	While MSCG had legal title, it had the right to encumber and/or sell these products and any such sales by MSCG resulted in sales being recognized by the refineries when products were shipped out of the storage facility. As the exclusive vendor of intermediate products to the refineries, MSCG had the obligation to provide the intermediate products to the refineries as they were needed. Accordingly, sales by MSCG to others were limited and only made with the Company or its subsidiaries’ approval.
	As of July 1, 2013, the Company terminated the Offtake Agreements for the Company’s Paulsboro and Delaware City refineries. The Company entered into two separate inventory intermediation agreements (“Inventory Intermediation Agreements”) with J. Aron & Company ("J. Aron") on June 26, 2013 which commenced upon the termination of the Offtake Agreements.
	Pursuant to the Inventory Intermediation Agreements, J. Aron purchases and holds title to certain of the intermediate and finished products (the "Products") produced by the Delaware City and Paulsboro refineries and delivered into the Company's tanks at the refineries. All purchase and sale transactions under the Inventory Intermediation Agreements are consummated at a benchmark market price adjusted for a specified product type differential. The sale and purchase transactions under the Inventory Intermediation Agreements are considered to be made in contemplation of each other and, accordingly, do not result in the recognition of a sale when title passes to J. Aron. The Products inventory remains on the Company's balance sheet at cost and the net cash receipts result in a liability that is recorded at market price for the volume of Products inventory held in the Company's refineries’ storage tanks with any change in the market price recorded in costs of sales.
	Furthermore, J. Aron sells the Products back to the Company as the Products are discharged out of the refineries' tanks. J. Aron has the right to store the Products purchased in the Company's tanks under the Inventory Intermediation Agreements and will retain these storage rights for the term of the agreements. Inventory held outside the refineries may be owned by the Company or by J. Aron under the Inventory Intermediation Agreements. The Company markets and sells the Products independently to third parties.
	The Company's Delaware City refinery sells and purchases feedstocks under a supply agreement with Statoil (the “Crude Supply Agreement”). Statoil purchases the refineries' production of certain feedstocks or purchases feedstocks from third parties on the refineries' behalf. Legal title to the feedstocks is held by Statoil and the feedstocks are held in the refineries' storage tanks until they are needed for further use in the refining process. At that time, the products are drawn out of the storage tanks and purchased by the refinery. These purchases and sales are settled monthly at the daily market prices related to those products. These transactions are considered to be made in contemplation of each other and, accordingly, do not result in the recognition of a sale when title passes from the refineries to Statoil. Inventory remains at cost and the net cash receipts result in a liability which is discussed further in the Inventory note below. The Company terminated its supply agreement with Statoil for its Paulsboro refinery in March 2013, at which time the Company began to purchase from Statoil the feedstocks owned by them at that date that had been purchased on its behalf.
Allowance for Doubtful Accounts	Accounts receivable are carried at invoiced amounts. An allowance for doubtful accounts is established, if required, to report such amounts at their estimated net realizable value. In estimating probable losses, management reviews accounts that are past due and determines if there are any known disputes. There was no allowance for doubtful accounts at December 31, 2014 and 2013.
Excise Taxes	Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis.
Inventory	Inventory
	Inventories are carried at the lower of cost or market. The cost of crude oil, feedstocks, blendstocks and refined products are determined under the last-in first-out (“LIFO”) method using the dollar value LIFO method with increments valued based on average purchase prices during the year. The cost of supplies and other inventories is determined principally on the weighted average cost method.
	The Company’s Delaware City refinery acquires a portion of its crude oil from Statoil under the Crude Supply Agreement as did the Paulsboro refinery prior to the termination of its crude supply agreement with Statoil in March 2013. The Company takes title to the crude oil as it is delivered to the processing units, in accordance with the Crude Supply Agreement; however, the Company is obligated to purchase all the crude oil held by Statoil on the Company’s behalf upon termination of the agreement at the then market price. The Paulsboro crude supply agreement also included an obligation to purchase a fixed volume of feedstocks from Statoil on the latter of maturity or when the arrangement is terminated based on a forward market price of West Texas Intermediate crude oil. As a result of the purchase obligations, the Company records the inventory of crude oil and feedstocks in the refineries’ storage facilities. The Company determined the purchase obligations to be contracts that contain derivatives that change in value based on changes in commodity prices. Such changes in the fair value of these derivatives are included in cost of sales. On October 31, 2012, the Delaware City Crude Supply Agreement was amended and modified to among other things, allow the Company to directly purchase U.S. and Canadian onshore origin crude oil and feedstock that is delivered to the Delaware City refinery via rail independent of Statoil.
	Prior to July 31, 2014, the Company’s Toledo refinery acquired substantially all of its crude oil from MSCG under a crude oil acquisition agreement (the “Toledo Crude Oil Acquisition Agreement”). Under the Toledo Crude Oil Acquisition Agreement, the Company took title to crude oil at various pipeline locations for delivery to the refinery or sale to third parties. The Company recorded the crude oil inventory when it received title. Payment for the crude oil was due to MSCG under the Toledo Crude Oil Acquisition Agreement three days after the crude oil was delivered to the Toledo refinery processing units or upon sale to a third party. The Company terminated the Toledo Crude Oil Acquisition Agreement effective July 31, 2014 and began to source its crude oil needs internally.
Property, Plant and Equipment	Property, Plant and Equipment
	Property, plant and equipment additions are recorded at cost. The Company capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. The Company capitalizes the interest cost associated with major construction projects based on the effective interest rate of total borrowings. The Company also capitalizes costs incurred in the acquisition and development of software for internal use, including the costs of software, materials, consultants and payroll-related costs for employees incurred in the application development stage.
	Depreciation is computed using the straight-line method over the following estimated useful lives:




	Process units and equipment	5-25 years
	Pipeline and equipment	5-25 years
	Buildings	25 years
	Computers, furniture and fixtures	3-7 years
	Leasehold improvements	20 years
	Railcars	50 years
	Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized.
Deferred Charges and Other Assets, Net	Deferred Charges and Other Assets, Net
	Deferred charges and other assets include refinery turnaround costs, catalyst, precious metals catalyst, linefill, deferred financing costs and intangible assets. Refinery turnaround costs, which are incurred in connection with planned major maintenance activities, are capitalized when incurred and amortized on a straight-line basis over the period of time estimated to lapse until the next turnaround occurs (generally 3 to 5 years).
	Precious metals catalyst and linefill are considered indefinite-lived assets as they are not expected to deteriorate in their prescribed functions. Such assets are assessed for impairment in connection with the Company’s review of its long-lived assets as indicators of impairment develop.
	Deferred financing costs are capitalized when incurred and amortized over the life of the loan (1 to 8 years).
Finite-Lived Intangible Assets	Intangible assets with finite lives primarily consist of catalyst, emission credits and permits and are amortized over their estimated useful lives of 1 to 10 years.
Long-Lived Assets and Definite-Lived Intangibles	Long-Lived Assets and Definite-Lived Intangibles
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value.
	Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results.
Asset Retirement Obligations	Asset Retirement Obligations
	The Company records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time the Company incurs that liability, which is generally when the asset is purchased, constructed, or leased. The Company records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, the Company will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of the Company’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. The Company therefore considers the settlement date of these obligations to be indeterminable. Accordingly, the Company cannot calculate an associated asset retirement liability for these obligations at this time. The Company will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable.
Environmental Matters	Environmental Matters
	Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and applying current regulations, as well as the Company’s own internal environmental policies. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of the Company’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties.
Stock-Based Compensation	Stock-Based Compensation
	Stock-based compensation includes the accounting effect of options to purchase PBF Energy Class A common stock granted by PBF Energy to certain PBF Holding employees, Series A warrants issued or granted by PBF LLC to employees in connection with their acquisition of PBF LLC Series A units, options to acquire Series A units of PBF LLC granted by PBF LLC to certain employees, Series B units of PBF LLC that were granted to certain members of management and restricted PBF LLC Series A Units and restricted PBF Energy Class A common stock granted to certain directors. The estimated fair value of the options to purchase PBF Energy Class A common stock and the PBF LLC Series A warrants and options, is based on the Black-Scholes option pricing model and the fair value of the PBF LLC Series B units is estimated based on a Monte Carlo simulation model. The estimated fair value is amortized as stock-based compensation expense on a straight-line method over the vesting period and included in general and administration expense.
Income Taxes	Income Taxes
	As PBF Holding is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for federal or state income tax in the accompanying financial statements.
	The Federal and state tax returns for all years since 2011 are subject to examination by the respective tax authorities.
Pension and Other Post-Retirement Benefits	Pension and Other Post-Retirement Benefits
	The Company recognizes an asset for the overfunded status or a liability for the underfunded status of its pension and post-retirement benefit plans. The funded status is recorded within other long-term liabilities or assets. Changes in the plans’ funded status are recognized in other comprehensive income in the period the change occurs.
Fair Value Measurement	Fair Value Measurement
	A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.
	The Company uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, the Company measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements.
Financial Instruments	Financial Instruments
	The estimated fair value of financial instruments has been determined based on the Company’s assessment of available market information and appropriate valuation methodologies. The Company’s non-derivative financial instruments that are included in current assets and current liabilities are recorded at cost in the consolidated balance sheets. The estimated fair value of these financial instruments approximates their carrying value due to their short-term nature. Derivative instruments are recorded at fair value in the consolidated balance sheets.
	The Company’s commodity contracts are measured and recorded at fair value using Level 1 inputs based on quoted prices in an active market or Level 2 inputs based on quoted market prices for similar instruments, or Level 3 inputs based on third party sources and other available market based data. The Company’s catalyst lease obligation and derivatives related to the Company’s crude oil and feedstocks and refined product purchase obligations are measured and recorded at fair value using Level 2 inputs on a recurring basis, based on observable market prices for similar instruments.
Derivative Instruments	Derivative Instruments
	The Company is exposed to market risk, primarily related to changes in commodity prices for the crude oil and feedstocks used in the refining process as well as the prices of the refined products sold. The accounting treatment for commodity contracts depends on the intended use of the particular contract and on whether or not the contract meets the definition of a derivative.

	All derivative instruments, not designated as normal purchases or sales, are recorded in the balance sheet as either assets or liabilities measured at their fair values. Changes in the fair value of derivative instruments that either are not designated or do not qualify for hedge accounting treatment or normal purchase or normal sale accounting are recognized currently in earnings. Contracts qualifying for the normal purchase and sales exemption are accounted for upon settlement. Cash flows related to derivative instruments that are not designated or do not qualify for hedge accounting treatment are included in operating activities.
	The Company designates certain derivative instruments as fair value hedges of a particular risk associated with a recognized asset or liability. At the inception of the hedge designation, the Company documents the relationship between the hedging instrument and the hedged item, as well as its risk management objective and strategy for undertaking various hedge transactions. Derivative gains and losses related to these fair value hedges, including hedge ineffectiveness, are recorded in cost of sales along with the change in fair value of the hedged asset or liability attributable to the hedged risk. Cash flows related to derivative instruments that are designated as fair value hedges are included in operating activities.
	Economic hedges are hedges not designated as fair value or cash flow hedges for accounting purposes that are used to (i) manage price volatility in certain refinery feedstock and refined product inventories, and (ii) manage price volatility in certain forecasted refinery feedstock purchases and refined product sales. These instruments are recorded at fair value and changes in the fair value of the derivative instruments are recognized currently in cost of sales.
	Derivative accounting is complex and requires management judgment in the following respects: identification of derivatives and embedded derivatives, determination of the fair value of derivatives, documentation of hedge relationships, assessment and measurement of hedge ineffectiveness and election and designation of the normal purchases and sales exception. All of these judgments, depending upon their timing and effect, can have a significant impact on the Company’s earnings.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which establishes a comprehensive new revenue recognition model designed to depict the transfer of goods or services to a customer in an amount that reflects the consideration the entity expects to be entitled to receive in exchange for those goods or services and requires significantly enhanced revenue disclosures. ASU 2014-09 will replace most existing revenue recognition guidance in GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.
	In February 2015, the FASB issued ASU No. 2015-02, "Consolidations (Topic 810): Amendments to the Consolidation Analysis" ("ASU 2015-02"), which amends current consolidation guidance including changes to both the variable and voting interest models used by companies to evaluate whether an entity should be consolidated. The requirements from ASU 2015-02 are effective for interim and annual periods beginning after December 15, 2015, and early adoption is permitted. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Useful lives of property, plant and equipment	Depreciation is computed using the straight-line method over the following estimated useful lives:




	Process units and equipment	5-25 years
	Pipeline and equipment	5-25 years
	Buildings	25 years
	Computers, furniture and fixtures	3-7 years
	Leasehold improvements	20 years
	Railcars	50 years
	Property, plant and equipment consisted of the following:



		December 31,			December 31,
		2014			2013
	Land	$	59,575		$	61,780

	Process units, pipelines and equipment	1,843,157			1,658,256

	Buildings and leasehold improvements	28,397			25,577

	Computers, furniture and fixtures	68,431			54,496

	Construction in progress	69,413			166,565

		2,068,973			1,966,674

	Less—Accumulated depreciation	(262,913		)	(185,085		)
		$	1,806,060		$	1,781,589

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following:



	December 31, 2014
		Titled Inventory			Inventory Supply and Offtake Arrangements			Total
	Crude oil and feedstocks	$	918,756		$	61,122		$	979,878

	Refined products and blendstocks	520,308			255,459			775,767

	Warehouse stock and other	36,726			—			36,726

		$	1,475,790		$	316,581		$	1,792,371

	Lower of cost or market adjustment	(609,774		)	(80,336		)	(690,110		)
	Inventories	$	866,016		$	236,245		$	1,102,261




	December 31, 2013
		Titled Inventory			Inventory Supply and Offtake Arrangements			Total
	Crude oil and feedstocks	$	518,599		$	89,837		$	608,436

	Refined products and blendstocks	425,033			378,286			803,319

	Warehouse stock and other	33,762			—			33,762

		$	977,394		$	468,123		$	1,445,517

PROPERTY_PLANT_AND_EQUIPMENT_N1

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Summary of property, plant and equipment	Depreciation is computed using the straight-line method over the following estimated useful lives:




	Process units and equipment	5-25 years
	Pipeline and equipment	5-25 years
	Buildings	25 years
	Computers, furniture and fixtures	3-7 years
	Leasehold improvements	20 years
	Railcars	50 years
	Property, plant and equipment consisted of the following:



		December 31,			December 31,
		2014			2013
	Land	$	59,575		$	61,780

	Process units, pipelines and equipment	1,843,157			1,658,256

	Buildings and leasehold improvements	28,397			25,577

	Computers, furniture and fixtures	68,431			54,496

	Construction in progress	69,413			166,565

		2,068,973			1,966,674

	Less—Accumulated depreciation	(262,913		)	(185,085		)
		$	1,806,060		$	1,781,589

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of deferred charges and other assets, net	Deferred charges and other assets, net consisted of the following:



		December 31,				December 31, 2013
		2014
	Deferred turnaround costs, net	$	204,987			$	119,383

	Catalyst	77,322				88,964

	Deferred financing costs, net	30,128				26,541

	Linefill	10,230				9,636

	Restricted cash	1,521				12,117

	Intangible assets, net	357				653

	Other	5,972				5,185

		$	330,517			$	262,479

Intangible assets, net	Intangible assets, net was comprised of permits and emission credits as follows:



			December 31,				December 31, 2013
			2014
	Gross amount		$	3,599			$	3,597

	Accumulated amortization		(3,242		)		(2,944		)
	Net amount		$	357			$	653

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following:



		December 31,		31-Dec-13
		2014
	Inventory-related accruals	$	588,297	$	533,012

	Inventory supply and intermediation arrangements	253,549		454,893

	Accrued transportation costs	59,959		29,762

	Accrued salaries and benefits	55,993		10,799

	Excise and sales tax payable	40,444		42,814

	Accrued construction in progress	31,452		33,747

	Customer deposits	24,659		23,621

	Accrued interest	22,946		22,570

	Accrued utilities	22,337		25,959

	Renewable energy credit obligations	286		15,955

	Other	30,048		17,813

		$	1,129,970	$	1,210,945

CREDIT_FACILITY_AND_LONGTERM_D1

CREDIT FACILITY AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Summary of long-term debt outstanding	Long-term debt outstanding consisted of the following:


			31-Dec-14		31-Dec-13
	Senior Secured Notes		$	668,520	$	667,487

	Revolving Loan		—		15,000

	Rail Facility		37,270		—

	Catalyst leases		36,559		53,089

			742,349		735,576

	Less—Current maturities		—		(12,029		)

	Long-term debt		$	742,349	$	723,547

Schedule of debt maturing in the next five years and thereafter	Debt maturing in the next five years and thereafter is as follows:



	Year Ending
	December 31,
	2015	$	—

	2016	60,722

	2017	13,107

	2018	—

	2019	—

	Thereafter	668,520

		$	742,349

OTHER_LONGTERM_LIABILITIES_Tab

OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Schedule of other long-term liabilities	Other long-term liabilities consisted of the following:



		December 31,		December 31, 2013
		2014
	Defined benefit pension plan liabilities	$	40,142	$	28,300

	Post retiree medical plan	14,740		8,225

	Environmental liabilities and other	7,870		9,952

		$	62,752	$	46,477

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Future minimum rental payments for operating leases	The fixed and determinable amounts of the obligations under these agreements and total minimum future annual rentals, exclusive of related costs, are approximately:



	Year Ending
	December 31,
	2015	$	101,788

	2016	98,609

	2017	92,166

	2018	78,214

	2019	62,494

	Thereafter	82,375


		$	515,646

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock-based compensation expense	Stock-based compensation expense included in general and administrative expenses consisted of the following:



			Years Ended December 31,
			2014				2013				2012
	PBF LLC Series A Unit compensatory warrants and options		$	522			$	779			$	1,589

	PBF LLC Series B Units		—				530				1,277

	PBF Energy options		5,573				2,444				88

			$	6,095			$	3,753			$	2,954

Weighted average assumptions	The estimated fair value of compensatory PBF LLC Series A warrants and options granted during the year ended December 31, 2012 was determined using the Black-Scholes pricing model with the following weighted average assumptions:



			Years Ended December 31,
			2012
	Expected life (in years)		6
	Expected volatility		55.00%
	Dividend yield		1.00%
	Risk-free rate of return		0.91%
	Exercise price		$12.55
	The estimated fair value of PBF Energy options granted during the years ended December 31, 2014, 2013 and 2012 was determined using the Black-Scholes pricing model with the following weighted average assumptions:



			31-Dec-14				31-Dec-13				31-Dec-12
	Expected life (in years)		6.25				6.25				6.25

	Expected volatility		52		%		52.1		%		51		%
	Dividend yield		4.82		%		4.43		%		3.01		%
	Risk-free rate of return		1.8		%		1.53		%		0.89		%
	Exercise price		$	24.78			$	27.79			$	26

Summary of Share-based compensation activity	The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2014, 2013 and 2012:



			Number of			Weighted				Weighted
			PBF LLC			Average				Average
			Series A			Exercise Price				Remaining
			Compensatory							Contractual
			Warrants							Life
			and Options							(in years)
	Stock Based Compensation, Outstanding at January 1, 2012		1,835,579			$	10			8.99

	Granted		205,000			12.55				10

	Exercised		(849,186	)		10				—

	Forfeited		(6,667	)		10				—

	Outstanding at December 31, 2012		1,184,726			$	10.44			8.23

	Granted		—			—				—

	Exercised		(301,979	)		10.11				—

	Forfeited		(41,668	)		11.27				—

	Outstanding at December 31, 2013		841,079			$	10.52			7.4

	Granted		—							—

	Exercised		(32,934	)		10				—

	Forfeited		(6,666	)		11.59				—

	Outstanding at December 31, 2014		801,479			$	10.53			6.41

	Exercisable and vested at December 31, 2014		753,985			$	10.41			6.34

	Exercisable and vested at December 31, 2013		545,247			$	10.24			7.23

	Exercisable and vested at December 31, 2012		608,039			$	10			8

	Expected to vest at December 31, 2014		801,479			$	10.53			6.41




			Number of			Weighted				Weighted
			PBF Energy			Average				Average
			Class A			Exercise Price				Remaining
			Common							Contractual
			Stock Options							Life
										(in years)
	Stock-based awards, outstanding at January 1, 2012		—			$	—			—

	Granted		682,500			26				10

	Exercised		—			—				—

	Forfeited		—			—				—

	Outstanding at December 31, 2012		682,500			$	26			9.95

	Granted		697,500			27.79				10

Exercised		—			—				—

Forfeited		(60,000	)		25.36				—

Outstanding at December 31, 2013		1,320,000			$	26.97			9.33

Granted		1,135,000			24.78				10

Exercised		—			—				—

Forfeited		(53,125	)		25.44				—

Outstanding at December 31, 2014		2,401,875			$	25.97			8.67

Exercisable and vested at December 31, 2014		485,000			$	26.66			8.21

Exercisable and vested at December 31, 2013		158,125			$	26			8.95

Exercisable and vested at December 31, 2012		—			$	—			—

Expected to vest at December 31, 2014		2,401,875			$	25.97			8.67

Summary of activity for PBF LLC Series B Units	The following table summarizes activity for PBF LLC Series B Units for the years ended December 31, 2013 and 2012:



			Number of			Weighted
			PBF LLC			Average
			Series B units			Grant Date
						Fair Value
	Non-vested units at January 1, 2012		500,000			$	5.11

	Allocated		—			—

	Vested		(250,000	)		5.11

	Forfeited		—			—

	Non-vested units at December 31, 2012		250,000			$	5.11

	Allocated		—			—

	Vested		(250,000	)		5.11

	Forfeited		—			—

	Non-vested units at December 31, 2013		—			$	—

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
EMPLOYEE BENEFIT PLANS (Tables)	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Schedule of changes in benefit obligations, fair value of plan assets, and funded status of plan	The changes in the benefit obligation, the changes in fair value of plan assets, and the funded status of the Company’s Pension and Post Retirement Medical Plans as of and for the years ended December 31, 2014 and 2013 were as follows:



		Pension Plans								Post Retirement
		Pension Plans								Medical Plan
		2014				2013				2014			2013
	Change in benefit obligation:
	Benefit obligation at beginning of year	$	53,350			$	30,215			$	8,225		$	9,730
	Benefit obligation at beginning of year	$	53,350			$	30,215			$	8,225		$	9,730
	Service cost	19,407				14,794				1,099			726
	Service cost	19,407				14,794				1,099			726
	Interest cost	2,404				992				520			334
	Interest cost	2,404				992				520			334
	Plan amendments	529				—				3,911			(860		)
	Plan amendments	529				—				3,911			(860		)
	Benefit payments	(2,634		)		(663		)		(215		)	(51		)
	Actuarial loss (gain)	8,042				8,012				1,200			(1,654		)
	Actuarial loss (gain)	8,042				8,012				1,200			(1,654		)
	Projected benefit obligation at end of year	$	81,098			$	53,350			$	14,740		$	8,225
	Projected benefit obligation at end of year	$	81,098			$	53,350			$	14,740		$	8,225
	Change in plan assets:
	Fair value of plan assets at beginning of year	$	25,050			$	10,232			$	—		$	—
	Fair value of plan assets at beginning of year	$	25,050			$	10,232			$	—		$	—
	Actual return on plan assets	1,822				33				—			—
	Actual return on plan assets	1,822				33				—			—
	Benefits paid	(2,634		)		(663		)		(215		)	(51		)
	Employer contributions	16,718				15,448				215			51
	Employer contributions	16,718				15,448				215			51
	Fair value of plan assets at end of year	$	40,956			$	25,050			$	—		$	—
	Fair value of plan assets at end of year	$	40,956			$	25,050			$	—		$	—
	Reconciliation of funded status:
	Fair value of plan assets at end of year	$	40,956			$	25,050			$	—		$	—
	Fair value of plan assets at end of year	$	40,956			$	25,050			$	—		$	—
	Less benefit obligations at end of year	81,098				53,350				14,740			8,225
	Less benefit obligations at end of year	81,098				53,350				14,740			8,225
	Funded status at end of year	$	(40,142	)		$	(28,300	)		$	(14,740	)	$	(8,225	)
Schedule of expected benefit payments	Benefit payments, which reflect expected future services, that the Company expects to pay are as follows for the years ended December 31:



		Pension Benefits				Post Retirement
		Pension Benefits				Medical Plan
	2015	$	8,982			$	436
	2015	$	8,982			$	436
	2016	5,388				632
	2016	5,388				632
	2017	7,562				925
	2017	7,562				925
	2018	9,261				1,089
	2018	9,261				1,089
	2019	9,827				1,358
	2019	9,827				1,358
	Years 2020-2024	70,380				7,335
	Years 2020-2024	70,380				7,335
Schedule of net periodic benefit cost	The components of net periodic benefit cost were as follows for the years ended December 31, 2014, 2013 and 2012:



		Pension Benefits											Post Retirement
		Pension Benefits											Medical Plan
		2014				2013				2012			2014				2013			2012
	Components of net period benefit cost:
	Service cost	$	19,407			$	14,794			$	11,437		$	1,099			$	726		$	633
	Service cost	$	19,407			$	14,794			$	11,437		$	1,099			$	726		$	633
	Interest cost	2,404				992				502			520				334			395
	Interest cost	2,404				992				502			520				334			395
	Expected return on plan assets	(2,156		)		(550		)		(323		)	—				—			—
	Expected return on plan assets	(2,156		)		(550		)		(323		)	—				—			—
	Amortization of prior service cost	39				11				11			258				—			—
	Amortization of prior service cost	39				11				11			258				—			—
	Amortization of actuarial loss (gain)	1,033				421				30			(4		)		—			—
	Amortization of actuarial loss (gain)	1,033				421				30			(4		)		—			—
	Net periodic benefit cost	$	20,727			$	15,668			$	11,657		$	1,873			$	1,060		$	1,028
	Net periodic benefit cost	$	20,727			$	15,668			$	11,657		$	1,873			$	1,060		$	1,028
Schedule of pre-tax amounts recognized in other comprehensive income (loss)	The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2014, 2013 and 2012 were as follows:



		Pension Benefits											Post Retirement
		Pension Benefits											Medical Plan
		2014				2013				2012			2014				2013			2012
	Prior service costs (credits)	$	529			$	—			$	—		$	3,911			$	(860	)	$	—
	Prior service costs (credits)	$	529			$	—			$	—		$	3,911			$	(860	)	$	—
	Net actuarial loss (gain)	8,151				8,235				6,817			1,201				(1,654		)	(189		)
	Net actuarial loss (gain)	8,151				8,235				6,817			1,201				(1,654		)	(189		)
	Amortization of losses and prior service cost	(1,072		)		(432		)		(41		)	(255		)		—			—
	Amortization of losses and prior service cost	(1,072		)		(432		)		(41		)	(255		)		—			—
	Total changes in other comprehensive loss (income)	$	7,608			$	7,803			$	6,776		$	4,857			$	(2,514	)	$	(189	)
	Total changes in other comprehensive loss (income)	$	7,608			$	7,803			$	6,776		$	4,857			$	(2,514	)	$	(189	)
Schedule of pre-tax amounts in accumulated other comprehensive loss not yet recognized as components of net periodic costs	The pre-tax amounts in accumulated other comprehensive loss as of December 31, 2014 and 2013 that have not yet been recognized as components of net periodic costs were as follows:



		Pension Benefits								Post Retirement
		Pension Benefits								Medical Plan
		2014				2013				2014			2013
	Prior service (costs) credits	$	(582	)		$	(92	)		$	(2,793	)	$	860
	Prior service (costs) credits	$	(582	)		$	(92	)		$	(2,793	)	$	860
	Net actuarial (loss) gain	(23,762		)		(16,419		)		(78		)	1,126
	Net actuarial (loss) gain	(23,762		)		(16,419		)		(78		)	1,126
	Total	$	(24,344	)		$	(16,511	)		$	(2,871	)	$	1,986
	Total	$	(24,344	)		$	(16,511	)		$	(2,871	)	$	1,986
Schedule of pre-tax amounts in accumulated other comprehensive loss to be recognized over next fiscal year	The following pre-tax amounts included in accumulated other comprehensive loss as of December 31, 2014 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2015:



		Pension Benefits				Post Retirement
		Pension Benefits				Medical Plan
	Amortization of prior service costs (credits)	$	(53	)		$	(305	)
	Amortization of net actuarial loss (gain)	(1,245		)		—
	Amortization of net actuarial loss (gain)	(1,245		)		—
	Total	$	(1,298	)		$	(305	)
Schedule of assumptions used	The weighted average assumptions used to determine the benefit obligations as of December 31, 2014 and 2013 were as follows:



		Pension Benefits						Post Retirement Medical Plan
		2014			2013			2014			2013
	Discount rate	3.7	%		4.55	%		3.7	%		4.55	%
	Rate of compensation increase	4.96	%		4.64	%		—			—
	Rate of compensation increase	4.96	%		4.64	%		—			—
	The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2014, 2013 and 2012 were as follows:



		Pension Benefits									Post Retirement Medical Plan
		2014			2013			2012			2014		2013			2012
	Discount rate	4.55	%		3.45	%		4.45	%		4.55	%	3.45	%		4.45	%
	Expected long-term rate of return on plan assets	6.7	%		3.5	%		4.25	%		—		—			—
	Expected long-term rate of return on plan assets	6.7	%		3.5	%		4.25	%		—		—			—
	Rate of compensation increase	4.64	%		4	%		4	%		—		—			—
	Rate of compensation increase	4.64	%		4	%		4	%		—		—			—
Schedule of assumed health care cost trend rates	The assumed health care cost trend rates as of December 31, 2014 and 2013 were as follows:



		Post Retirement
		Medical Plan
		2014			2013
	Health care cost trend rate assumed for next year	6.7	%		6.8	%
	Rate to which the cost trend rate was assumed to decline (the ultimate trend rate)	4.5	%		4.5	%
	Year that the rate reached the ultimate trend rate	2027			2027
	Year that the rate reached the ultimate trend rate	2027			2027
Schedule of effect of one-percentage-point change in assumed health care cost trend rates	Assumed health care costs trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care costs trend rates would have the following effects on the medical postretirement benefits:



		1%				1%
		Increase				Decrease
	Effect on total of service and interest cost components	$	205			$	(177	)
	Effect on total of service and interest cost components	$	205			$	(177	)
	Effect on accumulated postretirement benefit obligation	1,411				(1,254		)
	Effect on accumulated postretirement benefit obligation	1,411				(1,254		)
Schedule of fair value of assets of the Company's Qualified Plan	The tables below present the fair values of the assets of the Company’s Qualified Plan as of December 31, 2014 and 2013 by level of fair value hierarchy. Assets categorized in Level 1 of the hierarchy are measured at fair value using a market approach based on published net asset values of mutual funds. As noted above, the Company’s post retirement medical plan is funded on a pay-as-you-go basis and has no assets.



		Fair Value Measurements Using
		Quoted Prices in Active Markets
		(Level 1)
		December 31,
		2014				2013
	Equities:
	Domestic equities	$	12,682			$	7,603
	Domestic equities	$	12,682			$	7,603
	Developed international equities	5,600				3,685
	Developed international equities	5,600				3,685
	Emerging market equities	2,629				1,775
	Emerging market equities	2,629				1,775
	Global low volatility equities	3,478				2,132
	Global low volatility equities	3,478				2,132
	Fixed-income	16,517				9,855
	Fixed-income	16,517				9,855
	Cash and cash equivalents	50				—
	Cash and cash equivalents	50				—
	Total	$	40,956			$	25,050
	Total	$	40,956			$	25,050

REVENUES_Tables

REVENUES (Tables)	12 Months Ended
	Dec. 31, 2014
Oil and Gas Revenue [Abstract]
Revenues from external customers for each product or group of similar products	The following table provides information relating to the Company’s revenues from external customers for each product or group of similar products for the periods:



		Year Ended December 31,
		2014		2013		2012
	Gasoline and distillates	$	17,050,096	$	16,973,239	$	17,878,957

	Chemicals	739,096		746,396		705,373

	Asphalt and blackoils	706,494		690,305		642,640

	Lubricants	410,466		468,315		517,921

	Feedstocks and other	922,003		273,200		393,796

		$	19,828,155	$	19,151,455	$	20,138,687

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of December 31, 2014 and 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 December 31, 2014
		Fair Value Hierarchy
		Level 1				Level 2			Level 3		Total Gross Fair Value			Effect of Counter-party Netting		Net Carrying Value on Balance Sheet
	Assets:
	Money market funds	$	5,575			$	—		$	—	$	5,575		N/A		$	5,575

	Non-qualified pension plan assets	5,494				—			—		5,494			N/A		5,494

	Commodity contracts	415,023				12,093			1,715		428,831			(397,676	)	31,155

	Derivatives included with inventory intermediation agreement obligations	—				94,834			—		94,834			—		94,834

	Derivatives included with inventory supply arrangement obligations	—				4,251			—		4,251			—		4,251

	Liabilities:
	Commodity contracts	390,144				7,338			194		397,676			(397,676	)	—

	Catalyst lease obligations	—				36,559			—		36,559			—		36,559




		As of December 31, 2013
		Level 1				Level 2			Level 3			Total
	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 arrangement	—				6,016			—			6,016

	Liabilities:
	Commodity contracts	—				6,989			23,365			30,354

	Derivatives included with inventory supply arrangement obligations	—				177			—			177

	Catalyst lease obligations	—				53,089			—			53,089


Schedule of Effect of Significant Unobservable Inputs	The table below summarizes the changes in fair value measurements of commodity contracts categorized in Level 3 of the fair value hierarchy:


		Year Ended December 31,
		2014				2013
	Balance at beginning of period	$	(23,365	)		$	—

	Purchases	—				—

	Settlements	(22,055		)		24,678

	Unrealized loss included in earnings	46,941				(48,043		)

	Transfers into Level 3	—				—

	Transfers out of Level 3	—				—

	Balance at end of period	$	1,521			$	(23,365	)




	The table below summarizes the changes in fair value measurements of contingent consideration for refinery acquisition categorized in Level 3 of the fair value hierarchy:


			Year Ended December 31,
			2013
	Balance at beginning of period		$	21,358

	Purchases		—

	Settlements		(21,358		)
	Unrealized loss included in earnings		—

	Transfers into Level 3		—

	Transfers out of Level 3		—

	Balance at end of period		$	—

Schedule of Fair value of Debt	The table below summarizes the fair value and carrying value as of December 31, 2014 and 2013.



		December 31, 2014							December 31, 2013
		Carrying				Fair			Carrying			Fair
		value				value			value			value
	Senior Secured Notes (a)	$	668,520			$	675,580		$	667,487		$	697,568

	Revolving Loan (b)	—				—			15,000			15,000

	Rail Facility (b)	37,270				37,270			—			—

	Catalyst leases (c)	36,559				36,559			53,089			53,089

		742,349				749,409			735,576			765,657

	Less - Current maturities	—				—			12,029			12,029

	Long-term debt	$	742,349			$	749,409		$	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_Tables

DERIVATIVES (Tables)	12 Months Ended
	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Value of Derivative Instruments	The following tables provide information about the fair values of these derivative instruments as of December 31, 2014 and December 31, 2013 and the line items in the consolidated balance sheet in which the fair values are reflected.


	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	December 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	4,251

	Derivatives included with the inventory intermediation agreement obligations	Accrued expenses	$	94,834

	December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(177	)
	Derivatives included with the inventory intermediation agreement obligations	Accrued expenses	$	6,016


	Derivatives not designated as hedging instruments:
	December 31, 2014:
	Commodity contracts	Accounts receivable	$	31,155

	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 gains or losses 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 year ended December 31, 2014:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	4,428

	Derivatives included with the inventory intermediation agreement obligations	Cost of sales	$	88,818

	For the year ended December 31, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(5,773	)
	Derivatives included with the inventory intermediation agreement obligations	Cost of sales	$	6,016

	For the year ended December 31, 2012
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	7,060


	Derivatives not designated as hedging instruments:
	For the year ended December 31, 2014:
	Commodity contracts	Cost of sales	$	146,016

	For the year ended December 31, 2013:
	Commodity contracts	Cost of sales	$	(88,962	)
	For the year ended December 31, 2012
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(8	)
	Commodity contracts	Cost of sales	$	34,778


	Hedged items designated in fair value hedges:
	For the year ended December 31, 2014:
	Crude oil and feedstock inventory	Cost of sales	$	(4,428	)
	Intermediate and refined product inventory	Cost of sales	$	(88,818	)
	For the year ended December 31, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	(1,491	)
	Intermediate and refined product inventory	Cost of sales	$	(6,016	)
	For the year ended December 31, 2012
	Crude oil and feedstock inventory	Cost of sales	$	(4,704	)

CONSOLIDATING_FINANCIAL_STATEM1

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Subsidiary Disclosure [Abstract]
Condensed Consolidating Balance Sheet	CONSOLIDATING BALANCE SHEET


		31-Dec-14
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	185,381			$	704			$	34,334			$	(2,016	)		$	218,403

	Accounts receivable	518,498				26,238				6,533				—				551,269

	Accounts receivable - affiliate	529				2,694				—				—				3,223

	Inventories	510,947				435,924				155,390				—				1,102,261

	Prepaid expense and other current assets	26,964				5,193				—				—				32,157

	Due from related parties	16,189,384				18,805,509				1,607,878				(36,602,771		)		—

	Total current assets	17,431,703				19,276,262				1,804,135				(36,604,787		)		1,907,313


	Property, plant and equipment, net	68,218				1,683,294				54,548				—				1,806,060

	Investment in subsidiaries	2,569,636				—				—				(2,569,636		)		—

	Deferred charges and other assets, net	34,840				293,098				2,579				—				330,517

	Total assets	$	20,104,397			$	21,252,654			$	1,861,262			$	(39,174,423	)		$	4,043,890


	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	235,791			$	92,984			$	8,423			$	(2,016	)		$	335,182

	Accounts payable - affiliate	11,600				30				—				—				11,630

	Accrued expenses	487,783				450,856				191,331				—				1,129,970

	Current portion of long-term debt	—				—				—				—				—

	Deferred revenue	1,227				—				—				—				1,227

	Due to related parties	16,924,490				18,151,095				1,527,186				(36,602,771		)		—

	Total current liabilities	17,660,891				18,694,965				1,726,940				(36,604,787		)		1,478,009


	Delaware Economic Development Authority loan	—				8,000				—				—				8,000

	Long-term debt	668,520				36,559				37,270				—				742,349

	Intercompany notes payable	122,264				—				—				—				122,264

	Other long-term liabilities	22,206				40,546				—				—				62,752

	Total liabilities	18,473,881				18,780,070				1,764,210				(36,604,787		)		2,413,374


	Commitments and contingencies


	Equity:
	Member's equity	1,144,100				749,278				44,346				(793,624		)		1,144,100

Retained earnings	513,292				1,731,694				52,706				(1,784,400		)		513,292

Accumulated other comprehensive loss	(26,876		)		(8,388		)		—				8,388				(26,876		)

Total equity	1,630,516				2,472,584				97,052				(2,569,636		)		1,630,516

Total liabilities and equity	$	20,104,397			$	21,252,654			$	1,861,262			$	(39,174,423	)		$	4,043,890

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING BALANCE SHEET


	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 note 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	(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)	CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



		Year Ended December 31, 2014
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total

	Revenues	$	19,847,045			$	1,402,253			$	1,007,407			$	(2,428,550	)		$	19,828,155


	Costs and expenses:
	Cost of sales, excluding depreciation	18,467,533				1,522,901				952,170				(2,428,550		)		18,514,054

	Operating expenses, excluding depreciation	218				880,339				144				—				880,701

	General and administrative expenses	123,692				16,259				199				—				140,150

	Gain on sale of asset	(277		)		—				(618		)		—				(895		)

	Depreciation and amortization expense	13,583				164,525				888				—				178,996

		18,604,749				2,584,024				952,783				(2,428,550		)		19,713,006


	Income (loss) from operations	1,242,296				(1,181,771		)		54,624				—				115,149


	Other income (expense):
	Equity in earnings of subsidiaries	(1,131,321		)		—				—				1,131,321				—

	Change in fair value of catalyst lease	—				3,969				—				—				3,969

	Interest expense, net	(89,858		)		(6,225		)		(1,918		)		—				(98,001		)

	Net income (loss)	$	21,117			$	(1,184,027	)		$	52,706			$	1,131,321			$	21,117


	Comprehensive Income (Loss)	$	8,779			$	(1,194,031	)		$	52,706			$	1,141,325			$	8,779


	21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



		Year Ended December 31, 2013
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total

	Revenues	$	16,190,178			$	7,641,498			$	—			$	(4,680,221	)		$	19,151,455


	Costs and expenses:
	Cost of sales, excluding depreciation	16,486,851				5,996,684				—				(4,680,221		)		17,803,314

	Operating expenses, excluding depreciation	(482		)		813,134				—				—				812,652

	General and administrative expenses	82,284				13,510				—				—				95,794

	(Gain) loss on sale of asset	(388		)		205				—				—				(183		)

	Depreciation and amortization expense	12,856				98,623				—				—				111,479

		16,581,121				6,922,156				—				(4,680,221		)		18,823,056


(Loss) income from operations	(390,943		)		719,342				—				—				328,399


Other income (expense):
Equity in earnings (loss) of subsidiaries	722,673				—				—				(722,673		)		—

Change in fair value of catalyst lease	—				4,691				—				—				4,691

Interest expense, net	(92,854		)		(1,360		)		—				—				(94,214		)

Net income (loss)	$	238,876			$	722,673			$	—			$	(722,673	)		$	238,876


Comprehensive Income (Loss)	$	233,279			$	724,930			$	—			$	(724,930	)		$	233,279

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME



	Year Ended December 31, 2012
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total

Revenues	$	7,622,924			$	16,141,408			$	—			$	(3,625,645	)		$	20,138,687


Costs and expenses:
Cost of sales, excluding depreciation	8,537,996				13,356,727				—				(3,625,645		)		18,269,078

Operating expenses, excluding depreciation	—				738,824				—				—				738,824

General and administrative expenses	105,135				15,308				—				—				120,443

Gain on sale of assets	—				(2,329		)		—				—				(2,329		)

Depreciation and amortization expense	8,051				84,187				—				—				92,238

	8,651,182				14,192,717				—				(3,625,645		)		19,218,254


(Loss) income from operations	(1,028,258		)		1,948,691				—				—				920,433


Other income (expense):
Equity in earnings (loss) of subsidiaries	1,921,040				—				—				(1,921,040		)		—

Change in fair value of contingent consideration	—				(2,768		)		—				—				(2,768		)

Change in fair value of catalyst lease	—				(3,724		)		—				—				(3,724		)

Interest expense, net	(87,470		)		(21,159		)		—				—				(108,629		)

Net income (loss)	$	805,312			$	1,921,040			$	—			$	(1,921,040	)		$	805,312


Comprehensive Income (Loss)	$	798,747			$	1,921,267			$	—			$	(1,921,267	)		$	798,747

Condensed Consolidating Statement of Cash Flow	CONSOLIDATING STATEMENT OF CASH FLOW


		Year Ended December 31, 2014
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total
	Cash flows from operating activities:
	Net income	$	21,117			$	(1,184,027	)		$	52,706			$	1,131,321			$	21,117

	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization	20,334				164,550				1,528				—				186,412

	Stock-based compensation	—				6,095				—				—				6,095

	Change in fair value of catalyst lease obligation	—				(3,969		)		—				—				(3,969		)

	Non-cash change in inventory repurchase obligations	—				(93,246		)		—				—				(93,246		)

	Non-cash lower of cost or market inventory adjustment	566,412				123,698				—				—				690,110

	Pension and other post retirement benefit costs	6,426				16,174				—				—				22,600

	Gain on disposition of property, plant and equipment	(277		)		—				(618		)		—				(895		)

	Equity in earnings of subsidiaries	1,131,321				—				—				(1,131,321		)		—

	Changes in current assets and current liabilities:
	Accounts receivable	69,887				(17,976		)		(6,533		)		—				45,378

	Amounts due to/from related parties	(1,227,851		)		1,328,439				(92,181		)		—				8,407

	Inventories	(259,352		)		20,711				(155,390		)		—				(394,031		)

	Other current assets	22,287				1,399				—				—				23,686

	Accounts payable	(71,821		)		(1,697		)		8,423				(2,016		)		(67,111		)

	Accrued expenses	(131,903		)		471				191,331				—				59,899

	Deferred revenue	(6,539		)		—				—				—				(6,539		)

	Other assets and liabilities	(1,966		)		(258		)		(1		)		—				(2,225		)

	Net cash provided by operating activities	138,075				360,364				(735		)		(2,016		)		495,688


	Cash flows from investing activities:
	Expenditures for property, plant and equipment	(152,814		)		(205,508		)		(112,138		)		—				(470,460		)

	Expenditures for refinery turnarounds costs	—				(137,688		)		—				—				(137,688		)

	Expenditures for other assets	—				(17,255		)		—				—				(17,255		)

	Investment in subsidiaries	(44,346		)		—				—				44,346				—

	Proceeds from sale of assets	133,845				—				68,809				—				202,654

	Net cash used in investing activities	(63,315		)		(360,451		)		(43,329		)		44,346				(422,749		)

	21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONSOLIDATING STATEMENT OF CASH FLOW (Continued)


	Cash flows from financing activities:
	Proceeds from member's capital contributions	328,664				—				44,346				(44,346		)		328,664

Distribution to members	(361,352		)		—				—				—				(361,352		)

Proceeds from intercompany notes payable	90,631				—				—				—				90,631

Proceeds from revolver borrowings	395,000				—				—				—				395,000

Repayments of revolver borrowings	(410,000		)		—				—				—				(410,000		)

Proceeds from Rail Facility revolver borrowings	—				—				83,095				—				83,095

Repayments of Rail Facility revolver borrowings	—				—				(45,825		)		—				(45,825		)

Deferred financing costs and other	(8,501		)		—				(3,218		)		—				(11,719		)

Net cash used in financing activities	34,442				—				78,398				(44,346		)		68,494


Net decrease in cash and cash equivalents	109,202				(87		)		34,334				(2,016		)		141,433

Cash and equivalents, beginning of period	76,179				791				—				—				76,970

Cash and equivalents, end of period	$	185,381			$	704			$	34,334			$	(2,016	)		$	218,403


21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW


	Year Ended December 31, 2013
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	238,876			$	722,673			$	—			$	(722,673	)		$	238,876

Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,296				98,705				—				—				118,001

Stock-based compensation	—				3,753				—				—				3,753

Change in fair value of catalyst lease obligation	—				(4,691		)		—				—				(4,691		)

Non-cash change in inventory repurchase obligations	—				(20,492		)		—				—				(20,492		)

Pension and other post retirement benefit costs	4,575				12,153				—				—				16,728

Gain on disposition of property, plant and equipment	(388		)		205				—				—				(183		)

Equity in earnings of subsidiaries	(722,673		)		—				—				722,673				—

Changes in current assets and current liabilities:
Accounts receivable	(281,386		)		188,535				—				—				(92,851		)

Amounts due to/from related parties	626,623				(611,902		)		—				—				14,721

Inventories	(153,782		)		199,773				—				—				45,991

Other current assets	(40,416		)		(2,039		)		—				—				(42,455		)

Accounts payable	109,988				(67,752		)		—				—				42,236

Accrued expenses	222,194				(7,377		)		—				—				214,817

Deferred revenue	7,766				(210,543		)		—				—				(202,777		)

Other assets and liabilities	(1,140		)		(19,263		)		—				—				(20,403		)

Net cash provided by operating activities	29,533				281,738				—				—				311,271


Cash flows from investing activities:
Expenditures for property, plant and equipment	(127,653		)		(190,741		)		—				—				(318,394		)

Expenditures for refinery turnarounds costs	—				(64,616		)		—				—				(64,616		)

Expenditures for other assets	—				(32,692		)		—				—				(32,692		)

Proceeds from sale of assets	102,428				—				—				—				102,428

Net cash used in investing activities	(25,225		)		(288,049		)		—				—				(313,274		)


Cash flows from financing activities:
Proceeds from revolver borrowings	1,450,000				—				—				—				1,450,000

Proceeds from intercompany notes payable	31,835				—				—				—				31,835

Proceeds from member's capital contributions	—				1,757				—				—				1,757

Proceeds from catalyst lease	—				14,337				—				—				14,337

Distribution to members	(215,846		)		—				—				—				(215,846		)

Repayments of Revolver Borrowings	(1,435,000		)		—				—				—				(1,435,000		)

Payment of contingent consideration related to acquisition of Toledo refinery	—				(21,357		)		—				—				(21,357		)

Deferred financing costs and other	(1,044		)		—				—				—				(1,044		)

Net cash used in financing activities	(170,055		)		(5,263		)		—				—				(175,318		)


Net increase (decrease) in cash and cash equivalents	(165,747		)		(11,574		)		—				—				(177,321		)

Cash and equivalents, beginning of period	241,926				12,365				—				—				254,291

Cash and equivalents, end of period	$	76,179			$	791			$	—			$	—			$	76,970

21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONSOLIDATING STATEMENT OF CASH FLOW


	Year Ended December 31, 2012
	Issuer				Guarantors Subsidiaries				Non-Guarantors Subsidiaries				Combining and Consolidated Adjustments				Total
Cash flows from operating activities:
Net income	$	805,312			$	1,921,040			$	—			$	(1,921,040	)		$	805,312

Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization	13,466				84,184				—				—				97,650

Stock-based compensation	—				2,954				—				—				2,954

Change in fair value of catalyst lease obligation	—				3,724				—				—				3,724

Change in fair value of contingent consideration	—				2,768				—				—				2,768

Non-cash change in inventory repurchase obligations	—				4,576				—				—				4,576

Write-off of unamortized deferred financing fees	4,391				—				—				—				4,391

Pension and other post retirement benefit costs	2,125				10,559				—				—				12,684

Gain on disposition of property, plant and equipment	—				(2,329		)		—				—				(2,329		)

Equity in earnings of subsidiaries	(1,921,040		)		—				—				1,921,040				—

Changes in operating assets and liabilities:
Accounts receivable	(306,999		)		119,455				—				—				(187,544		)

Amounts due to/from related parties	1,736,986				(1,751,707		)		—				—				(14,721		)

Inventories	(664,225		)		584,128				—				—				(80,097		)

Other current assets	78				49,893				—				—				49,971

Accounts payable	193,151				(119,161		)		—				—				73,990

Accrued expenses	419,735				(389,392		)		—				—				30,343

Deferred revenue	—				21,309				—				—				21,309

Other assets and liabilities	(9,023		)		(22,521		)		—				—				(31,544		)

Net cash provided by operating activities	273,957				519,480				—				—				793,437


Cash flows from investing activities:
Expenditures for property, plant and equipment	(16,546		)		(159,354		)		—				—				(175,900		)

Expenditures for refinery turnarounds costs	—				(38,633		)		—				—				(38,633		)

Expenditures for other assets	—				(8,155		)		—				—				(8,155		)

Proceeds from sale of assets	—				3,381				—				—				3,381

Net cash used in investing activities	(16,546		)		(202,761		)		—				—				(219,307		)


Cash flows from financing activities:
Proceeds from Senior Secured Notes	665,806				—				—				—				665,806

Proceeds from long-term debt	430,000				—				—				—				430,000

Proceeds from catalyst lease	—				9,452				—				—				9,452

Distributions to members	(160,965		)		—				—				—				(160,965		)

Repayments of long-term debt	(823,749		)		(360,848		)		—				—				(1,184,597		)

Payment of contingent consideration related to acquisition of Toledo Refinery	(103,642		)		—				—				—				(103,642		)

Deferred financing costs and other	(26,059		)		—				—				—				(26,059		)

Net cash used in financing activities	(18,609		)		(351,396		)		—				—				(370,005		)


Net increase (decrease) in cash and cash equivalents	238,802				(34,677		)		—				—				204,125

Cash and equivalents, beginning of period	3,124				47,042				—				—				50,166

Cash and equivalents, end of period	$	241,926			$	12,365			$	—			$	—			$	254,291

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) (USD $)	0 Months Ended		9 Months Ended	0 Months Ended
In Thousands, except Share data, unless otherwise specified	14-May-14	Sep. 30, 2014	Sep. 30, 2014	Dec. 11, 2014	Dec. 12, 2012	Dec. 31, 2014
Description of Business [Line Items]
Percentage of ownership in PBF LLC						100.00%
PBF Energy Inc. [Member] \| Class A Common Stock [Member]
Description of Business [Line Items]
Percentage of ownership in PBF LLC						89.90%
IPO [Member] \| Common Units [Member] \| PBF Energy Inc. [Member]
Description of Business [Line Items]
Partners' Capital Account, Units, Sold in Public Offering	15,812,500
PBF Logistics LP [Member] \| PBF LLC [Member] \| Delaware City West Heavy Crude Unloading Rack [Member]
Description of Business [Line Items]
Total purchase price			$150,000
Payments to Acquire Businesses, Gross			135,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		15,000	15,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		589,536
Oil And Gas Plant, Unloading Capacity			40,000
Limited Partners' Capital Account, Ownership Percentage		51.10%	51.10%
PBF Logistics LP [Member] \| PBF LLC [Member] \| Delaware City West Heavy Crude Unloading Rack [Member] \| Subordinated Units [Member]
Description of Business [Line Items]
Partners' Capital Account, Units		15,886,553	15,886,553	15,886,553
PBF Logistics LP [Member] \| PBF LLC [Member] \| Delaware City West Heavy Crude Unloading Rack [Member] \| Common Units [Member]
Description of Business [Line Items]
Partners' Capital Account, Units		663,589	663,589	1,284,524
PBF Logistics LP [Member] \| PBF LLC [Member] \| Toledo Storage Facility [Member]
Description of Business [Line Items]
Total purchase price				150,000	150,000
Payments to Acquire Businesses, Gross				135,000	135,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned				$15,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				620,935	620,935

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Concentration of Credit Risk) (Details) (Customer Concentration Risk [Member])	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
MSCG [Member] \| Revenues [Member]
Concentration Risk [Line Items]
Concentration risk percentage	29.00%	57.00%
Sunoco, Inc. [Member] \| Revenues [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%	10.00%
Sunoco, Inc. [Member] \| Accounts Receivables [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant, and Equipment) (Details)	12 Months Ended
	Dec. 31, 2014
Process Units and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Process Units and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Pipeline and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Pipeline and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Computers, Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Computers, Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Railcars [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	50 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Deferred Charges and Other Assets, Net) (Details)	12 Months Ended
	Dec. 31, 2014
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Refinery turnaround amortization period	3 years
Intangible assets estimated useful lives	1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Refinery turnaround amortization period	5 years
Intangible assets estimated useful lives	10 years
Revolving Credit Facility And Senior Secured Notes [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization over life of loan	1 year
Revolving Credit Facility And Senior Secured Notes [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization over life of loan	8 years

INVENTORIES_Details

INVENTORIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Inventory [Line Items]
Crude oil and feedstocks	$979,878	$608,436
Refined products and blendstocks	775,767	803,319
Other Inventory, Supplies, Gross	36,726	33,762
Inventory, Gross	1,792,371
Total inventory	1,102,261	1,445,517
Excess of replacement value of inventory over LIFO carrying value		78,407
Inventory Adjustments	-690,110
Operating Income (Loss)	115,149	328,399	920,433
Titled Inventory [Member]
Inventory [Line Items]
Crude oil and feedstocks	918,756	518,599
Refined products and blendstocks	520,308	425,033
Other Inventory, Supplies, Gross	36,726	33,762
Inventory, Gross	1,475,790
Total inventory	866,016	977,394
Inventory Adjustments	-609,774
Inventory Supply and Offtake Arrangements [Member]
Inventory [Line Items]
Crude oil and feedstocks	61,122	89,837
Refined products and blendstocks	255,459	378,286
Other Inventory, Supplies, Gross	0	0
Inventory, Gross	316,581
Total inventory	236,245	468,123
Inventory Adjustments	-80,336
Scenario, Adjustment [Member]
Inventory [Line Items]
Operating Income (Loss)	$690,110

PROPERTY_PLANT_AND_EQUIPMENT_N2

PROPERTY, PLANT AND EQUIPMENT, NET (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$2,068,973	$1,966,674
Less - Accumulated depreciation	-262,913	-185,085
Property, plant and equipment, net	1,806,060	1,781,589
Depreciation	113,533	79,413	64,947
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	59,575	61,780
Process units, pipelines and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,843,157	1,658,256
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	28,397	25,577
Computers furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	68,431	54,496
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	69,413	166,565
Capitalized interest	7,487	5,672
Hydrocracker Project [Member]
Property, Plant and Equipment [Line Items]
Impaired Assets to be Disposed of by Method Other than Sale, Carrying Value of Asset	28,508
Tangible Asset Impairment Charges	$28,508

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred turnaround costs, net	$204,987	$119,383
Catalyst	77,322	88,964
Deferred financing costs, net	30,128	26,541
Restricted cash	1,521	12,117
Linefill	10,230	9,636
Intangible assets, net	357	653
Other	5,972	5,185
Deferred charges and other assets	330,517	262,479
Amortization expense	65,452	32,066	27,291
Intangible Assets, Net [Abstract]
Gross amount	3,599	3,597
Accumulated amortization	-3,242	-2,944
Net amount	$357	$653

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
Accrued Expenses:
Inventory-related accruals	$533,012		$588,297
Inventory supply and intermediation arrangements	454,893		253,549
Accrued transportation costs	29,762		59,959
Accrued salaries and benefits	10,799		55,993
Excise and sales tax payable	42,814		40,444
Accrued construction in progress	33,747		31,452
Customer deposits	23,621		24,659
Accrued interest	22,570		22,946
Accrued utilities	25,959		22,337
Renewable energy credit obligations	15,955		286
Other	17,813		30,048
Accrued expenses	1,210,945		1,129,970
Morgan Stanley Capital Group, Inc [Member]
Repurchase Agreement Counterparty [Line Items]
Non-cash charge to (benefit from) related to repurchase obligation	20,248	11,619
PBF Holding [Member]
Accrued Expenses:
Accrued expenses	$1,210,945		$1,129,970

DELAWARE_ECONOMIC_DEVELOPMENT_1

DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN (Details) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Feb. 28, 2013	Oct. 31, 2013	Aug. 31, 2014	Jun. 30, 2010
Debt Instrument [Line Items]
Delaware Economic Development Authority loan	$8,000,000	$12,000,000				$20,000,000
Annual conversion of loan to grant	4,000,000
Term of loan conversion	5 years
Minimum man hours of labor utilized	600000 hours
Minimum qualified capital expenditures	125,000,000
Economic Development Authority Loan, Loan Conversion, Decrease (Increase) to Property, Plant and Equipment	8,000,000	4,000,000
Zero Percent Interest Note [Member]
Debt Instrument [Line Items]
Debt fixed interest rate	0.00%
Tranche 1 [Member]
Debt Instrument [Line Items]
Amount of loan converted during period			4,000,000
Tranche 2 [Member]
Debt Instrument [Line Items]
Amount of loan converted during period				4,000,000
Debt Instrument, Debt Forgiveness, Period Three [Member]
Debt Instrument [Line Items]
Amount of loan converted during period					$4,000,000

CREDIT_FACILITY_AND_LONGTERM_D2

CREDIT FACILITY AND LONG-TERM DEBT (Details) (USD $)

12 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2012

Feb. 09, 2012

Dec. 05, 2013

Jan. 06, 2012

Jul. 11, 2014

Jul. 01, 2011

Nov. 30, 2013

Oct. 17, 2013

Oct. 31, 2010

Nov. 21, 2013

Mar. 26, 2014

Aug. 15, 2014

Jun. 30, 2014

Jul. 02, 2011

Mar. 25, 2014

Debt Instrument [Line Items]

Line of Credit Facility, Available Increase In Borrowing Capacity

$2,750,000,000

Proceeds from lease

665,806,000

Line of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

1,610,000,000

2,500,000,000

Maximum borrowing capacity, as a percentage of aggregate borrowing capacity

10.00%

Alternative maximum borrowing capacity

100,000,000

Effective consolidated fixed charge coverage ratio during period

1.1

Long-term Line of Credit

15,000,000

Line of Credit [Member] | Revolving Loan [Member] | Base Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

0.50%

Line of Credit [Member] | Revolving Loan [Member] | Base Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.25%

Line of Credit [Member] | Revolving Loan [Member] | LIBOR [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.50%

Line of Credit [Member] | Revolving Loan [Member] | LIBOR [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

2.25%

Line of Credit [Member] | Rail Facility [Domain]

Debt Instrument [Line Items]

Long-term Line of Credit

37,270,000

[1]

Line of Credit [Member] | Letter of Credit [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

1,500,000

1,000,000

Line of Credit [Member] | Standby Letters of Credit [Member]

Debt Instrument [Line Items]

Long-term Line of Credit

400,262,000

441,368,000

Senior Secured Notes [Member]

Debt Instrument [Line Items]

Debt issued

675,500,000

Debt fixed interest rate

8.25%

Redemption price as a percentage

100.00%

Senior Secured Notes [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Long-term Line of Credit

15,000,000

[1]

Financing Arrangements [Member]

Debt Instrument [Line Items]

Facility fee

322,000

Financing Arrangements [Member] | Paulsboro Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.95%

Debt instrument term

3 years

Proceeds from lease

9,453,000

Annual lease fee

262,000

180,000

Financing Arrangements [Member] | Toledo Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.99%

1.85%

Debt instrument term

3 years

8 months

Proceeds from lease

18,345,000

12,034,000

Annual lease fee

326,000

150,000

Facility fee

279,000

Lease fee, year 2

967,000

Lease fee, year 3

810,000

Financing Arrangements [Member] | Delaware City Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.96%

Debt instrument term

3 years

Proceeds from lease

2,223,000

17,474,000

Facility fee

266,000

Lease fee, year 2

946,000

Lease fee, year 3

1,048,000

Financing Arrangements [Member] | Amended Delaware City Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.85%

Annual lease fee

30,000

PBF Rail Logistics Company LLC [Member] | Line of Credit [Member] | Rail Facility [Domain]

Debt Instrument [Line Items]

Maximum borrowing capacity

$250,000,000

Debt Instrument, Redemption, Period One [Member] | PBF Rail Logistics Company LLC [Member] | Line of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Advances, Appraised Value, As a Percentage

70.00%

Debt Instrument, Redemption, Period Two [Member] | PBF Rail Logistics Company LLC [Member] | Line of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Advances, Appraised Value, As a Percentage

65.00%

[1]

The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.

CREDIT_FACILITY_AND_LONGTERM_D3

CREDIT FACILITY AND LONG-TERM DEBT (Summary of Long-Term Debt) (Details) (USD $)	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Debt Instrument [Line Items]
Long-term debt	$742,349		$735,576
LessbCurrent maturities	0		-12,029
Total long-term debt	742,349		723,547
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt			15,000
Line of Credit [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	0		15,000
Line of Credit [Member] \| Rail Facility [Domain]
Debt Instrument [Line Items]
Long-term Line of Credit	37,270	[1]	0	[1]
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term debt			53,089
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Long-term debt	668,520	[2]	667,487
Senior Secured Notes [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt	0	[1]
Long-term Line of Credit			15,000	[1]
Fair Value, Measurements, Recurring [Member] \| Catalyst Lease Obligation [Member]
Debt Instrument [Line Items]
Obligations, Fair Value Disclosure	36,559		53,089
Fair Value, Measurements, Recurring [Member] \| Catalyst Lease Obligation [Member] \| Fair Value, Inputs, Level 2 [Member]
Debt Instrument [Line Items]
Obligations, Fair Value Disclosure			53,089
Fair Value, Measurements, Recurring [Member] \| Catalyst Lease Obligation [Member] \| Fair Value, Inputs, Level 2 [Member] \| Catalyst Lease Obligation [Member]
Debt Instrument [Line Items]
Obligations, Fair Value Disclosure	$36,559	[3]

[1]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
[2]	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.
[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.

CREDIT_FACILITY_AND_LONGTERM_D4

CREDIT FACILITY AND LONG-TERM DEBT (Debt Maturities) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Long-term Debt, Fiscal Year Maturity [Abstract]
2014	$0
2016	60,722
2017	13,107
2018	0
Long-term Debt, Maturities, Repayments of Principal in Year Five	0
Thereafter	668,520
Long-term Debt	$742,349	$735,576

INTERCOMPANY_NOTE_PAYABLE_Deta

INTERCOMPANY NOTE PAYABLE (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Intercompany notes payable	122,264	$31,835
PBF Holding [Member] \| Notes Payable [Member]
Debt Instrument [Line Items]
Debt fixed interest rate	2.50%
Debt instrument term	5 years

OTHER_LONGTERM_LIABILITIES_Det

OTHER LONG-TERM LIABILITIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Other Long-Term Liabilities [Abstract]
Other long-term liabilities	$62,752	$46,477
PBF Holding [Member]
Other Long-Term Liabilities [Abstract]
Defined benefit pension plan liabilities	40,142	28,300
Post retiree medical plan	14,740	8,225
Environmental liabilities and other	7,870	9,952
Other long-term liabilities	$62,752	$46,477

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

12 Months Ended

11 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2014

14-May-14

Dec. 11, 2014

Sep. 30, 2014

Dec. 12, 2012

Oct. 01, 2014

Feb. 06, 2015

Blackstone and First Reserve [Member] | Series B Units [Member]

Related Party Transaction [Line Items]

Distributions to Series B Unitholders

$130,523,000

$6,427,000

Fuel Strategies International, Inc, [Member]

Related Party Transaction [Line Items]

Charges incurred during period

588,000

646,000

903,000

Executive Chairman of the Board of Directors [Member]

Related Party Transaction [Line Items]

Charges incurred during period

1,214,000

1,274,000

1,030,000

Retirement Release Agreement [Member] | Executive Vice President [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

937,000

Related Party Transaction, Retainer Fee

29,000

Related Party Transaction, Annual Retainer Fee

10,000

Related Party Transaction, Noncompete Agreement, Term

30 days

Amended and Restated Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party, Annual Fee

4,400,000

797,000

Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party, Annual Fee

490,000

Related Party Transaction, Notice Of Withdrawal Period

30 days

Omnibus Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party, Transaction Period

5 years

Related Party Transaction, Annual Fee

2,700,000

2,300,000

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

50.00%

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

20,000,000

Amended and Restated Omnibus Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Annual Fee

2,700,000

2,525,000

PBF Logistics LP [Member] | Contribution Agreement [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Rights To Distribution Made To Limited Partner, Reimbursement Of Capital Expenditures

30,000,000

Rights To Distribution Made To Limited Partner

298,664,000

Partners' Capital Account, Redemptions

PBF Logistics LP [Member] | Contribution Agreement [Member] | PBF LLC [Member] | Common Units [Member]

Related Party Transaction [Line Items]

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

74,053

PBF Logistics LP [Member] | Contribution Agreement [Member] | PBF LLC [Member] | Subordinated Units [Member]

Related Party Transaction [Line Items]

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

15,886,553

PBF Logistics LP [Member] | Contribution Agreement [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Rights To Distribution Made To Limited Partner, Reimbursement Of Capital Expenditures

30,000,000

Rights To Distribution Made To Limited Partner

298,664,000

Limited Partner [Member] | PBF Logistics LP [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Limited Partners' Capital Account, Ownership Percentage

50.20%

Delaware City West Heavy Crude Unloading Rack [Member] | PBF Logistics LP [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Limited Partners' Capital Account, Ownership Percentage

51.10%

Total purchase price

150,000,000

Payments to Acquire Businesses, Gross

135,000,000

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

15,000,000

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

589,536

Toledo Storage Facility [Member] | PBF Logistics LP [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Total purchase price

150,000,000

Payments to Acquire Businesses, Gross

135,000,000

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

15,000,000

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

620,935

Toledo Storage Facility [Member] | Limited Partner [Member] | PBF Logistics LP [Member] | PBF LLC [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Limited Partners' Capital Account, Ownership Percentage

52.10%

Toledo Storage Facility [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

4,400

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

2.52

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

2.52

Oil And Gas Plant, Storage Services Fee

0.5

Toledo Truck Unloading Terminal [Member] | Services Agreement [Member] | Toledo Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

4,000

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

Toledo Truck Unloading Terminal [Member] | Agreement Period Three [Member] | Services Agreement [Member] | Toledo Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

5,500

Delaware City Rail Unloading Terminal [Member] | Services Agreement [Member] | DCR Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

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

0.5

Delaware City Rail Unloading Terminal [Member] | Agreement Period One [Member] | Services Agreement [Member] | DCR Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

75,000

Delaware City Rail Unloading Terminal [Member] | Agreement Period Two [Member] | Services Agreement [Member] | DCR Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

85,000

Delaware City West Heavy Crude Unloading Rack [Member] | West Ladder Rack Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

40,000

Oil And Gas Plant, Terminaling Services Fee, Base Commitment

2.2

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

1.5

Cost of Sales [Member] | DCR Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

36,640,000

Cost of Sales [Member] | Toledo Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

2,131,000

Cost of Sales [Member] | West Ladder Rack Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

9,639,000

Cost of Sales [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

1,420,000

General and Administrative Expense [Member] | Omnibus Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

2,174,000

Operating Expense [Member] | Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction

$579,000

Subsequent Event [Member] | Limited Partner [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Limited Partners' Capital Account, Ownership Percentage

5.90%

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended			0 Months Ended	12 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 03, 2014	Dec. 31, 2010	Mar. 01, 2011
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	ppm	ppm	Mar. 01, 2011
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$98,473	$70,581	$41,563
Inventory purchases	40,444	38,383	30,335
Environmental Matters
Restricted cash for environmental liabilities	1,521	12,117
Percent of tax benefit received from increases in tax basis paid to stockholders	85.00%
Percentage of ownership in PBF LLC	100.00%
PBF Energy [Member] \| Class A Common Stock [Member]
Environmental Matters
Percentage of ownership in PBF LLC	89.90%	40.90%
Environmental Issue [Member]
Environmental Matters
Environmental liability	10,476	9,869
Discount rate used for environmental liability assessment	8.00%
Undiscounted liability	15,502
Expected future payments	5,676
Expected payment period	5 years
Restricted cash for environmental liabilities	0	12,117
Maximum amount of sulfur allowed in heating oil (in ppm)	80			10	15
Environmental Issue [Member] \| Valero [Member]
Environmental Matters
Maximum pre-disposal environmental obligations of Valero	20,000
Environmental Issue [Member] \| PBF Energy and Valero [Member]
Environmental Matters
Term of insurance policies	10 years
Payments to acquire environmental insurance policies	$75,000
Environmental Issue [Member] \| Sunoco, Inc. [Member]
Environmental Matters
Loss Contingency Accrual, Insurance-Related Assessment, Expiration Of Liability Period						20 years
Minimum [Member]
Loss Contingencies [Line Items]
Non-cancelable operating lease term	1 year
Maximum [Member]
Loss Contingencies [Line Items]
Non-cancelable operating lease term	20 years
Executive [Member] \| Minimum [Member]
Employee Agreements
Potential lump sum payment as a multiple of base salary	1.5
Potential payment upon death or disability as a multiple of base salary	0.5
Executive [Member] \| Maximum [Member]
Employee Agreements
Potential lump sum payment as a multiple of base salary	2.99
New York [Member] \| Environmental Issue [Member]
Environmental Matters
Additional States Requiring Heating Oils	5
Northeastern states [Member] \| Environmental Issue [Member]
Environmental Matters
Maximum amount of sulfur allowed in heating oil (in ppm)	500

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Future Minimum Rental Payments) (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified	Dec. 31, 2014
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2015	$101,788
2016	98,609
2017	92,166
2018	78,214
2019	62,494
Thereafter	82,375
Total future obligation payments due	$515,646

EQUITY_STRUCTURE_Additional_In

EQUITY STRUCTURE (Additional Information) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
	vote
Class of Stock [Line Items]
Percentage of ownership in PBF LLC	100.00%
PBF Energy [Member] \| Class B Common Stock [Member]
Class of Stock [Line Items]
Common Stock, Voting Rights, Votes Per Share	1
PBF LLC [Member] \| Series B Units [Member]
Class of Stock [Line Items]
Equity unit, stated value per share	0
Number of units authorized	1,000,000

STOCKBASED_COMPENSATION_ShareB

STOCK-BASED COMPENSATION (Share-Based Compensation Expense) (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
PBF LLC [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$12,910
Total intrinsic value of stock options exercisable	12,240
PBF LLC [Member] \| Series A Units [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Non-compensatory warrants outstanding	56,719	68,419
General and Administrative Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	6,095	3,753	2,954
General and Administrative Expense [Member] \| PBF LLC [Member] \| Series A Units [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	522	779	1,589
General and Administrative Expense [Member] \| PBF LLC [Member] \| Series B Units [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	0	530	1,277
General and Administrative Expense [Member] \| PBF Energy Inc. [Member] \| Class A Common Stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	5,573	2,444	88
Employee Stock Option [Member] \| PBF Energy Inc. [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	3,094
Total intrinsic value of stock options exercisable	$346

STOCKBASED_COMPENSATION_Weight

STOCK-BASED COMPENSATION (Weighted Average Assumptions) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)			6 years
Expected volatility			55.00%
Dividend yield			1.00%
Risk-free rate of return			0.91%
Exercise price			$12.55
PBF Energy Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)	6 years 3 months	6 years 3 months	6 years 3 months
Expected volatility	52.00%	52.10%	51.00%
Dividend yield	4.82%	4.43%	3.01%
Risk-free rate of return	1.80%	1.53%	0.89%
Exercise price	$24.78	$27.79	$26

STOCKBASED_COMPENSATION_ShareB1

STOCK-BASED COMPENSATION (Share-Based Compensation Activity) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
PBF LLC [Member] \| Series A Units [Member]
Options
Options, beginning balance	841,079	1,184,726	1,835,579
Granted	0	0	205,000
Exercised	-32,934	-301,979	-849,186
Forfeited	-6,666	-41,668	-6,667
Options, ending balance	801,479	841,079	1,184,726	1,835,579
Weighted Average Exercise Price
Weighted average exercise price, beginning balance	$10.52	$10.44	$10
Granted		$0	$12.55
Exercised	$10	$10.11	$10
Forfeited	$11.59	$11.27	$10
Weighted average exercise price, ending balance	$10.53	$10.52	$10.44	$10
Weighted average remaining contractual term, outstanding	6 years 4 months 28 days	7 years 4 months 24 days	8 years 2 months 23 days	8 years 11 months 27 days
Weighted average remaining contractual term, granted			10 years
Weighted average remaining contractual term, expected to vest	6 years 4 months 28 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	753,985	545,247	608,039
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$10.41	$10.24	$10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	6 years 4 months 3 days	7 years 2 months 23 days	8 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	801,479
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$10.53
PBF Energy Inc. [Member]
Options
Options, beginning balance	1,320,000	682,500	0
Granted	1,135,000	697,500	682,500
Exercised	0	0	0
Forfeited	-53,125	-60,000	0
Options, ending balance	2,401,875	1,320,000	682,500
Weighted Average Exercise Price
Weighted average exercise price, beginning balance	$26.97	$26	$0
Granted	$24.78	$27.79	$26
Exercised	$0	$0	$0
Forfeited	$25.44	$25.36	$0
Weighted average exercise price, ending balance	$25.97	$26.97	$26
Weighted average remaining contractual term, outstanding	8 years 8 months 2 days	9 years 3 months 29 days	9 years 11 months 12 days
Weighted average remaining contractual term, granted	10 years	10 years	10 years
Weighted average remaining contractual term, expected to vest	8 years 8 months 2 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	485,000	158,125	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$26.66	$26	$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	8 years 2 months 16 days	8 years 11 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	2,401,875
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$25.97

STOCKBASED_COMPENSATION_Summar

STOCK-BASED COMPENSATION (Summary of Unit Activity) (Details) (PBF LLC [Member], Series B Units [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
PBF LLC [Member] \| Series B Units [Member]
Non-Vested Units
Units, beginning balance	250,000	500,000
Allocated	0	0
Vested	-250,000	-250,000
Forfeited	0	0
Units, ending balance	0	250,000
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning balance	$5.11	$5.11
Vested	$5.11	$5.11
Forfeited	$0	$0
Weighted average grant date fair value, ending balance	$0	$5.11

STOCKBASED_COMPENSATION_Additi

STOCK-BASED COMPENSATION (Additional Information) (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total estimated fair value, granted in period			$1,207
Weighted average fair value per unit			$5.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	12,910
Total intrinsic value of stock options exercisable	12,240
Total intrinsic value of stock options exercised during period	618	4,298	13,112
Unrecognized compensation expense	140
PBF LLC [Member] \| Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	25.00%
Granted in period	0	0	205,000
Warrants issued	2,740,718
Exercise price per unit		$10
Warrants exercised in period	11,700
Non-compensatory warrants outstanding	56,719	68,419
PBF LLC [Member] \| Series B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	25.00%
Vesting period	3 years
PBF LLC [Member] \| Warrant [Member] \| Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Granted in period				551,759
Expiration period	10 years
PBF LLC [Member] \| Employee Stock Option [Member] \| Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period			205,000
Expiration period	10 years
PBF Energy Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Granted in period	1,135,000	697,500	682,500
Expiration period	10 years
PBF Energy Inc. [Member] \| Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period	1,135,000	697,500
Total estimated fair value, granted in period	9,068	6,499
Weighted average fair value per unit	$7.99	$9.32
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	3,094
Total intrinsic value of stock options exercisable	346
Unrecognized compensation expense	$14,413

EMPLOYEE_BENEFIT_PLANS_Changes

EMPLOYEE BENEFIT PLANS (Changes in Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation	$66,576	$45,005
Pension Benefits [Member]
Change in benefit obligation:
Benefit obligation at beginning of year	53,350	30,215
Service cost	19,407	14,794	11,437
Interest cost	2,404	992	502
Plan amendments	529	0
Benefit payments	-2,634	-663
Actuarial loss (gain)	8,042	8,012
Projected benefit obligation at end of year	81,098	53,350	30,215
Change in plan assets:
Fair value of plan assets at beginning of year	25,050	10,232
Actual return on plan assets	1,822	33
Benefits paid	-2,634	-663
Employer contributions	16,718	15,448
Fair value of plan assets at end of year	40,956	25,050	10,232
Reconciliation of funded status:
Fair value of plan assets at end of year	40,956	25,050	10,232
Less benefit obligation at end of year	81,098	53,350	30,215
Funded status at end of year	-40,142	-28,300
Post Retirement Medical Plan [Member]
Change in benefit obligation:
Benefit obligation at beginning of year	8,225	9,730
Service cost	1,099	726	633
Interest cost	520	334	395
Plan amendments	3,911	-860
Benefit payments	-215	-51
Actuarial loss (gain)	1,200	-1,654
Projected benefit obligation at end of year	14,740	8,225	9,730
Change in plan assets:
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Benefits paid	-215	-51
Employer contributions	215	51
Fair value of plan assets at end of year	0	0	0
Reconciliation of funded status:
Fair value of plan assets at end of year	0	0	0
Less benefit obligation at end of year	14,740	8,225	9,730
Funded status at end of year	($14,740)	($8,225)

EMPLOYEE_BENEFIT_PLANS_Expecte

EMPLOYEE BENEFIT PLANS (Expected Benefit Payments) (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified	Dec. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
2015	$8,982
2016	5,388
2017	7,562
2018	9,261
2019	9,827
Year 2020 - 2024	70,380
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2015	436
2016	632
2017	925
2018	1,089
2019	1,358
Year 2020 - 2024	$7,335

EMPLOYEE_BENEFIT_PLANS_Net_Per

EMPLOYEE BENEFIT PLANS (Net Periodic Benefit Cost) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$17,550
Service cost	19,407	14,794	11,437
Interest cost	2,404	992	502
Expected return on plan assets	-2,156	-550	-323
Amortization of prior service costs	39	11	11
Amortization of loss	1,033	421	30
Net periodic benefit cost	20,727	15,668	11,657
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,099	726	633
Interest cost	520	334	395
Expected return on plan assets	0	0	0
Amortization of prior service costs	258	0	0
Amortization of loss	-4	0	0
Net periodic benefit cost	$1,873	$1,060	$1,028

EMPLOYEE_BENEFIT_PLANS_Pretax_

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts Recognized in Other Comprehensive Income (Loss)) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs (credits)	$529	$0	$0
Net actuarial loss (gain)	8,151	8,235	6,817
Amortization of loss	-1,072	-432	-41
Total changes in other comprehensive loss (income)	7,608	7,803	6,776
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs (credits)	3,911	-860	0
Net actuarial loss (gain)	1,201	-1,654	-189
Amortization of loss	-255	0	0
Total changes in other comprehensive loss (income)	$4,857	($2,514)	($189)

EMPLOYEE_BENEFIT_PLANS_Pretax_1

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI Not Yet Recognized as Components of Net Periodic Costs) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (costs) credits	($582)	($92)
Net actuarial (loss) gain	-23,762	-16,419
Total	-24,344	-16,511
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (costs) credits	-2,793	860
Net actuarial (loss) gain	-78	1,126
Total	($2,871)	$1,986

EMPLOYEE_BENEFIT_PLANS_Pretax_2

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI to be Recognized Over Next Fiscal Year) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs (credits)	($53)
Amortization of net actuarial loss (gain)	-1,245
Total	-1,298
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs (credits)	-305
Amortization of net actuarial loss (gain)	0
Total	($305)

EMPLOYEE_BENEFIT_PLANS_Assumpt

EMPLOYEE BENEFIT PLANS (Assumptions Used) (Details)	12 Months Ended
EMPLOYEE BENEFIT PLANS (Assumptions Used) (Details)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.70%	4.55%
Rate of compensation increase	4.96%	4.64%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.55%	3.45%	4.45%
Expected long-term rate of return on plan assets	6.70%	3.50%	4.25%
Rate of compensation increase	4.64%	4.00%	4.00%
Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.70%	4.55%
Rate of compensation increase	0.00%	0.00%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.55%	3.45%	4.45%
Expected long-term rate of return on plan assets	0.00%	0.00%	0.00%
Rate of compensation increase	0.00%	0.00%	0.00%

EMPLOYEE_BENEFIT_PLANS_Assumed

EMPLOYEE BENEFIT PLANS (Assumed Health Care Cost Trend Rates) (Details) (Post Retirement Medical Plan [Member])	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	6.70%	6.80%
Rate to which the cost trend rate was assumed to decline (the ultimate trend rate)	4.50%	4.50%
Year that the rate reached the ultimate trend rate	2027	2027

EMPLOYEE_BENEFIT_PLANS_Effect_

EMPLOYEE BENEFIT PLANS (Effect of One-percentage-point Change in Assumed Health Care Cost Trend Rates) (Details) (Post Retirement Medical Plan [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Effect on total of service and interest cost components, 1% increase	$205
Effect on total of service and interest cost components, 1% decrease	-177
Effect on accumulated postretirement benefit obligation, 1% increase	1,411
Effect on accumulated postretirement benefit obligation, 1% decrease	($1,254)

EMPLOYEE_BENEFIT_PLANS_Fair_Va

EMPLOYEE BENEFIT PLANS (Fair Value of Assets of the Company's Qualified Plan) (Details) (Pension Benefits [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$40,956	$25,050	$10,232
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	40,956	25,050
Level 1 [Member] \| Domestic Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	12,682	7,603
Level 1 [Member] \| Developed International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,600	3,685
Level 1 [Member] \| Emerging Market Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	2,629	1,775
Level 1 [Member] \| Global Low Volatility Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,478	2,132
Level 1 [Member] \| Fixed-Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	16,517	9,855
Level 1 [Member] \| Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$50	$0

EMPLOYEE_BENEFIT_PLANS_Additio

EMPLOYEE BENEFIT PLANS (Additional Information) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items]
Maximum age to receive health care coverage	65 years
Defined Benefit Plan, Accumulated Benefit Obligation	$66,576	$45,005
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Required service period for employee participation	30 days
Basic contributions as a percentage of annual salary	50.00%
Company matching contribution, percent of match	200.00%
Company matching contribution, percent of employees' annual pay	3.00%
Contribution to the qualified defined contribution plans	11,364	10,450	9,969
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$17,550
Pension Benefits [Member] \| Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	60.00%
Pension Benefits [Member] \| Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	40.00%

REVENUES_Details

REVENUES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Product Information [Line Items]
Revenues	$19,828,155	$19,151,455	$20,138,687
Gasoline and Distillates [Member]
Product Information [Line Items]
Revenues	17,050,096	16,973,239	17,878,957
Chemicals [Member]
Product Information [Line Items]
Revenues	739,096	746,396	705,373
Asphalt and blackoils [Member]
Product Information [Line Items]
Revenues	706,494	690,305	642,640
Lubricants [Member]
Product Information [Line Items]
Revenues	410,466	468,315	517,921
Other [Member]
Product Information [Line Items]
Revenues	$922,003	$273,200	$393,796

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$5,494		$4,905
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,494		4,905
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0		0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	0		0
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	4,251
Derivative, Collateral, Obligation to Return Cash	0
Derivative Asset	4,251
Derivative Liability			177
Derivatives included with inventory supply arrangement obligations [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0
Derivative Liability			0
Derivatives included with inventory supply arrangement obligations [Member] \| Fair Value, Inputs, 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	4,251
Derivative Liability			177
Derivatives included with inventory supply arrangement obligations [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0
Derivative Liability			0
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	397,676
Derivative, Collateral, Right to Reclaim Cash	-397,676
Derivative Liability	0		30,354
Commodity contract [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	390,144
Derivative Liability			0
Commodity contract [Member] \| Fair Value, Inputs, 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	7,338
Derivative Liability			6,989
Commodity contract [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	194
Derivative Liability			23,365
Catalyst Lease Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Collateral, Right to Reclaim Cash	0
Obligations, Fair Value Disclosure	36,559		53,089
Catalyst Lease Obligation [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Obligations, Fair Value Disclosure	0		0
Catalyst Lease Obligation [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Obligations, Fair Value Disclosure			53,089
Catalyst Lease Obligation [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Obligations, Fair Value Disclosure	0		0
Money market funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	5,575		5,857
Money market funds [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	5,575		5,857
Money market funds [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	0		0
Money market funds [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	0		0
Commodity contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	428,831
Derivative, Collateral, Obligation to Return Cash	-397,676
Derivative Asset	31,155		10,933
Commodity contract [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	415,023
Derivative Asset			4,252
Commodity contract [Member] \| Fair Value, Inputs, 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	12,093
Derivative Asset			6,681
Commodity contract [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,715
Derivative Asset			0
Inventory Intermediation Agreement Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	94,834
Derivative, Collateral, Obligation to Return Cash	0
Derivative Asset	94,834		6,016
Inventory Intermediation Agreement Obligation [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 Asset			0
Inventory Intermediation Agreement Obligation [Member] \| Fair Value, Inputs, 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	94,834
Derivative Asset			6,016
Inventory Intermediation Agreement Obligation [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 Asset			0
Catalyst Lease Obligation [Member] \| Catalyst Lease Obligation [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Obligations, Fair Value Disclosure	$36,559	[1]

[1]	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.

FAIR_VALUE_MEASUREMENTS_Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Contingent Consideration for Acquisitions [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value		$0	$21,358
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements		-21,358
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers Into Level 3		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers out of Level 3		0
Commodity Contract [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value	1,521	-23,365	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	22,055	-24,678
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	46,941	-48,043
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers Into Level 3	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers out of Level 3	$0	$0

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	$742,349		$735,576
Long-term Debt	742,349		735,576
Long-term debt, Fair value	749,409		765,657
Less - Current maturities	0		12,029
Less - Current maturities, Fair value	0		12,029
Long-term debt	742,349		723,547
Long-term debt, Fair value	749,409		753,628
Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	668,520	[1]	667,487
Long-term Debt			667,487	[1]
Long-term debt, Fair value	675,580	[1]	697,568	[1]
Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt			53,089	[2]
Long-term debt, Fair value	36,559	[2]	53,089	[2]
Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross			15,000
Revolving Credit Facility [Member] \| Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt, Gross	0	[3]
Long-term Line of Credit			15,000	[3]
Lines of Credit, Fair Value Disclosure	0	[3]	15,000	[3]
Revolving Credit Facility [Member] \| Line of Credit [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	0		15,000
Rail Facility [Domain] \| Line of Credit [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	37,270	[3]	0	[3]
Lines of Credit, Fair Value Disclosure	37,270	[3]	0	[3]
Catalyst Lease Obligation [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Obligations, Fair Value Disclosure	36,559		53,089
Catalyst Lease Obligation [Member] \| Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Obligations, Fair Value Disclosure			53,089
Catalyst Lease Obligation [Member] \| Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Obligations, Fair Value Disclosure	$36,559	[2]

[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]	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.
[3]	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.

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Derivative [Line Items]
Gain (loss) on fair value hedge ineffectiveness	$0	($7,264)	$2,356
Crude Oil and Feedstock Inventory [Member] \| Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	0	0
Crude Oil and Feedstock Inventory [Member] \| Fair Value Hedging [Member] \| Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	662,579	838,829
Intermediates and Refined Products Inventory [Member] \| Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	0	0
Intermediates and Refined Products Inventory [Member] \| Fair Value Hedging [Member] \| Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	3,106,325	3,274,047
Crude Oil Commodity Contract [Member] \| Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	47,339,000	43,199,000
Refined Product Commodity Contract [Member] \| Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	1,970,871	0

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member] \| Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	$4,251	($177)
Designated as Hedging Instrument [Member] \| Inventory Intermediation Agreement Obligation [Member] \| Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	94,834	6,016
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)		-19,421
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Accounts Receivable [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	$31,155

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (Cost of Sales [Member], USD $)	12 Months Ended			3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$4,428	($5,773)	$7,060
Designated as Hedging Instrument [Member] \| Inventory Intermediation Agreement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	88,818			6,016
Designated as Hedging Instrument [Member] \| Crude Oil and Feedstock Inventory [Member] \| Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	-4,428	-1,491	-4,704
Designated as Hedging Instrument [Member] \| Intermediates and Refined Products Inventory [Member] \| Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	-88,818			-6,016
Not Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives			-8
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$146,016	($88,962)	$34,778

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	12 Months Ended			0 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jan. 31, 2015	Feb. 09, 2015	Feb. 06, 2015
Subsequent Event [Line Items]
Percentage of ownership in PBF LLC	100.00%
Payments of Capital Distribution	$361,352	$215,846	$160,965
PBF Energy Inc. [Member] \| Class A Common Stock [Member]
Subsequent Event [Line Items]
Percentage of ownership in PBF LLC	89.90%
Subsequent Event [Member] \| Affiliated Entity [Member]
Subsequent Event [Line Items]
Daily consulting rate				0
Subsequent Event [Member] \| PBF Energy Inc. [Member]
Subsequent Event [Line Items]
Payments of Capital Distribution					($27,344)
Subsequent Event [Member] \| PBF Energy Inc. [Member] \| Class A Common Stock [Member]
Subsequent Event [Line Items]
Percentage of ownership in PBF LLC						94.10%
Dividends declared per share					$0.30
Shares outstanding						85,768,077
Subsequent Event [Member] \| PBF LLC [Member] \| Series A Units [Member]
Subsequent Event [Line Items]
Shares outstanding						5,366,043
Limited Partner [Member] \| Subsequent Event [Member] \| PBF LLC [Member]
Subsequent Event [Line Items]
Limited Partners' Capital Account, Ownership Percentage						5.90%
Secondary Public Offering [Member] \| Subsequent Event [Member] \| PBF Energy Inc. [Member] \| Class A Common Stock [Member]
Subsequent Event [Line Items]
Stock issued during period, shares						3,804,653

CONSOLIDATING_FINANCIAL_STATEM2

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Revenues	$19,828,155	$19,151,455	$20,138,687
Cost of sales, excluding depreciation	18,514,054	17,803,314	18,269,078
Net income	21,117	238,876	805,312
Income from operations	115,149	328,399	920,433
Equity in earnings (loss) of subsidiaries	0	0	0
Accounts receivable	551,269	596,647
Accounts payable	335,182	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%
PBF 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	1,402,253	7,641,498	16,141,408
Cost of sales, excluding depreciation	1,522,901	5,996,684	13,356,727
Net income	-1,184,027	722,673	1,921,040
Income from operations	-1,181,771	719,342	1,948,691
Equity in earnings (loss) of subsidiaries	0	0	0
Accounts receivable	26,238	8,262
Accounts payable	92,984	94,681
Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	19,847,045	16,190,178	7,622,924
Cost of sales, excluding depreciation	18,467,533	16,486,851	8,537,996
Net income	21,117	238,876	805,312
Income from operations	1,242,296	-390,943	-1,028,258
Equity in earnings (loss) of subsidiaries	-1,131,321	722,673	1,921,040
Accounts receivable	518,498	588,385
Accounts payable	235,791	307,612
Change In Reporting Entity For Previous Sales [Member] \| Guarantors Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net income		1,909,976	1,909,976
Change In Reporting Entity For Previous Sales [Member] \| Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues		559,935	559,935
Cost of sales, excluding depreciation		2,469,911	2,469,911
Income from operations		-1,909,976	-1,909,976
Accounts receivable		1,909,976
Accounts payable		$1,909,976

CONSOLIDATING_FINANCIAL_STATEM3

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2010
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2010
Current assets:
Cash and cash equivalents	$218,403	$76,970	$254,291	$50,166
Accounts receivable	551,269	596,647
Due from Affiliates	3,223
Inventories	1,102,261	1,445,517
Prepaid expense and other current assets	32,157	55,843
Due from related party	0	0
Total current assets	1,907,313	2,174,977
Property, plant and equipment, net	1,806,060	1,781,589
Investment in subsidiaries	0	0
Deferred charges and other assets, net	330,517	262,479
Total assets	4,043,890	4,219,045
Current liabilities:
Accounts payable	335,182	402,293
Due to Affiliate	11,630
Accrued expenses	1,129,970	1,210,945
Current portion of long-term debt	0	12,029
Deferred revenue	1,227	7,766
Due to related parties	0	0
Total current liabilities	1,478,009	1,633,033
Delaware Economic Development Authority loan	8,000	12,000			20,000
Long-term debt	742,349	723,547
Intercompany notes payable	122,264	31,835
Other long-term liabilities	62,752	46,477
Total liabilities	2,413,374	2,446,892
Commitments and contingencies
Equity:
Member's equity	1,144,100	933,164
Retained earnings	513,292	853,527
Accumulated other comprehensive loss	-26,876	-14,538
Total equity	1,630,516	1,772,153	1,751,654	1,110,918
Total liabilities and equity	4,043,890	4,219,045
Issuer [Member]
Current assets:
Cash and cash equivalents	185,381	76,179	241,926	3,124
Accounts receivable	518,498	588,385
Due from Affiliates	529
Inventories	510,947	818,007
Prepaid expense and other current assets	26,964	49,251
Due from related party	16,189,384	11,807,063
Total current assets	17,431,703	13,338,885
Property, plant and equipment, net	68,218	60,746
Investment in subsidiaries	2,569,636	3,584,622
Deferred charges and other assets, net	34,840	27,923
Total assets	20,104,397	17,012,176
Current liabilities:
Accounts payable	235,791	307,612
Due to Affiliate	11,600
Accrued expenses	487,783	606,388
Current portion of long-term debt	0	0
Deferred revenue	1,227	7,766
Due to related parties	16,924,490	13,589,263
Total current liabilities	17,660,891	14,511,029
Delaware Economic Development Authority loan	0	0
Long-term debt	668,520	682,487
Intercompany notes payable	122,264	31,835
Other long-term liabilities	22,206	14,672
Total liabilities	18,473,881	15,240,023
Commitments and contingencies
Equity:
Member's equity	1,144,100	933,164
Retained earnings	513,292	853,527
Accumulated other comprehensive loss	-26,876	-14,538
Total equity	1,630,516	1,772,153
Total liabilities and equity	20,104,397	17,012,176
Guarantors Subsidiaries [Member]
Current assets:
Cash and cash equivalents	704	791	12,365	47,042
Accounts receivable	26,238	8,262
Due from Affiliates	2,694
Inventories	435,924	627,510
Prepaid expense and other current assets	5,193	6,592
Due from related party	18,805,509	16,600,151
Total current assets	19,276,262	17,243,306
Property, plant and equipment, net	1,683,294	1,720,843
Investment in subsidiaries	0	0
Deferred charges and other assets, net	293,098	234,556
Total assets	21,252,654	19,198,705
Current liabilities:
Accounts payable	92,984	94,681
Due to Affiliate	30
Accrued expenses	450,856	604,557
Current portion of long-term debt	0	12,029
Deferred revenue	0	0
Due to related parties	18,151,095	14,817,951
Total current liabilities	18,694,965	15,529,218
Delaware Economic Development Authority loan	8,000	12,000
Long-term debt	36,559	41,060
Intercompany notes payable	0	0
Other long-term liabilities	40,546	31,805
Total liabilities	18,780,070	15,614,083
Commitments and contingencies
Equity:
Member's equity	749,278	667,173
Retained earnings	1,731,694	2,915,720
Accumulated other comprehensive loss	-8,388	1,729
Total equity	2,472,584	3,584,622
Total liabilities and equity	21,252,654	19,198,705
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	34,334	0	0	0
Accounts receivable	6,533	0
Due from Affiliates	0
Inventories	155,390	0
Prepaid expense and other current assets	0	0
Due from related party	1,607,878	0
Total current assets	1,804,135	0
Property, plant and equipment, net	54,548	0
Investment in subsidiaries	0	0
Deferred charges and other assets, net	2,579	0
Total assets	1,861,262	0
Current liabilities:
Accounts payable	8,423	0
Due to Affiliate	0
Accrued expenses	191,331	0
Current portion of long-term debt	0	0
Deferred revenue	0	0
Due to related parties	1,527,186	0
Total current liabilities	1,726,940	0
Delaware Economic Development Authority loan	0	0
Long-term debt	37,270	0
Intercompany notes payable	0	0
Other long-term liabilities	0	0
Total liabilities	1,764,210	0
Commitments and contingencies
Equity:
Member's equity	44,346	0
Retained earnings	52,706	0
Accumulated other comprehensive loss	0	0
Total equity	97,052	0
Total liabilities and equity	1,861,262	0
Combining and Consolidated Adjustments [Member]
Current assets:
Cash and cash equivalents	-2,016	0	0	0
Accounts receivable	0	0
Due from Affiliates	0
Inventories	0	0
Prepaid expense and other current assets	0	0
Due from related party	-36,602,771	-28,407,214
Total current assets	-36,604,787	-28,407,214
Property, plant and equipment, net	0	0
Investment in subsidiaries	-2,569,636	-3,584,622
Deferred charges and other assets, net	0	0
Total assets	-39,174,423	-31,991,836
Current liabilities:
Accounts payable	-2,016	0
Due to Affiliate	0
Accrued expenses	0	0
Current portion of long-term debt	0	0
Deferred revenue	0	0
Due to related parties	-36,602,771	-28,407,214
Total current liabilities	-36,604,787	-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	-36,604,787	-28,407,214
Commitments and contingencies
Equity:
Member's equity	-793,624	-667,173
Retained earnings	-1,784,400	-2,915,720
Accumulated other comprehensive loss	8,388	-1,729
Total equity	-2,569,636	-3,584,622
Total liabilities and equity	-39,174,423	-31,991,836
PBF Holding [Member]
Current assets:
Cash and cash equivalents	218,403	76,970
Current liabilities:
Accrued expenses	1,129,970	1,210,945
Other long-term liabilities	$62,752	$46,477

CONSOLIDATING_FINANCIAL_STATEM4

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$19,828,155	$19,151,455	$20,138,687
Cost and expenses:
Cost of sales, excluding depreciation	18,514,054	17,803,314	18,269,078
Operating expenses, excluding depreciation	880,701	812,652	738,824
General and administrative expenses	140,150	95,794	120,443
Gain on sale of asset	-895	-183	-2,329
Depreciation and amortization expense	178,996	111,479	92,238
Total cost and expenses	19,713,006	18,823,056	19,218,254
Income from operations	115,149	328,399	920,433
Other income (expense)
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst lease	3,969	4,691	-3,724
Change in fair value of contingent consideration	0	0	-2,768
Interest expense, net	-98,001	-94,214	-108,629
Net income	21,117	238,876	805,312
Comprehensive income	8,779	233,279	798,747
Issuer [Member]
Revenues	19,847,045	16,190,178	7,622,924
Cost and expenses:
Cost of sales, excluding depreciation	18,467,533	16,486,851	8,537,996
Operating expenses, excluding depreciation	218	-482	0
General and administrative expenses	123,692	82,284	105,135
Gain on sale of asset	-277	-388	0
Depreciation and amortization expense	13,583	12,856	8,051
Total cost and expenses	18,604,749	16,581,121	8,651,182
Income from operations	1,242,296	-390,943	-1,028,258
Other income (expense)
Equity in earnings (loss) of subsidiaries	-1,131,321	722,673	1,921,040
Change in fair value of catalyst lease	0	0	0
Change in fair value of contingent consideration			0
Interest expense, net	-89,858	-92,854	-87,470
Net income	21,117	238,876	805,312
Comprehensive income	8,779	233,279	798,747
Guarantors Subsidiaries [Member]
Revenues	1,402,253	7,641,498	16,141,408
Cost and expenses:
Cost of sales, excluding depreciation	1,522,901	5,996,684	13,356,727
Operating expenses, excluding depreciation	880,339	813,134	738,824
General and administrative expenses	16,259	13,510	15,308
Gain on sale of asset	0	205	-2,329
Depreciation and amortization expense	164,525	98,623	84,187
Total cost and expenses	2,584,024	6,922,156	14,192,717
Income from operations	-1,181,771	719,342	1,948,691
Other income (expense)
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst lease	3,969	4,691	-2,768
Change in fair value of contingent consideration			-3,724
Interest expense, net	-6,225	-1,360	-21,159
Net income	-1,184,027	722,673	1,921,040
Comprehensive income	-1,194,031	724,930	1,921,267
Non-Guarantor Subsidiaries [Member]
Revenues	1,007,407	0	0
Cost and expenses:
Cost of sales, excluding depreciation	952,170	0	0
Operating expenses, excluding depreciation	144	0	0
General and administrative expenses	199	0	0
Gain on sale of asset	-618	0	0
Depreciation and amortization expense	888	0	0
Total cost and expenses	952,783	0	0
Income from operations	54,624	0	0
Other income (expense)
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst lease	0	0	0
Change in fair value of contingent consideration			0
Interest expense, net	-1,918	0	0
Net income	52,706	0	0
Comprehensive income	52,706	0	0
Combining and Consolidated Adjustments [Member]
Revenues	-2,428,550	-4,680,221	-3,625,645
Cost and expenses:
Cost of sales, excluding depreciation	-2,428,550	-4,680,221	-3,625,645
Operating expenses, excluding depreciation	0	0	0
General and administrative expenses	0	0	0
Gain on sale of asset	0	0	0
Depreciation and amortization expense	0	0	0
Total cost and expenses	-2,428,550	-4,680,221	-3,625,645
Income from operations	0	0	0
Other income (expense)
Equity in earnings (loss) of subsidiaries	1,131,321	-722,673	-1,921,040
Change in fair value of catalyst lease	0	0	0
Change in fair value of contingent consideration			0
Interest expense, net	0	0	0
Net income	1,131,321	-722,673	-1,921,040
Comprehensive income	1,141,325	-724,930	-1,921,267
PBF Holding [Member]
Other income (expense)
Equity in earnings (loss) of subsidiaries	0
Net income	$21,117

CONSOLIDATING_FINANCIAL_STATEM5

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	$21,117	$238,876	$805,312
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	186,412	118,001	97,650
Stock-based compensation	6,095	3,753	2,954
Change in fair value of catalyst lease obligation	-3,969	-4,691	3,724
Change in fair value of contingent consideration	0	0	2,768
Non-cash change inventory repurchase obligations	-93,246	-20,492	4,576
Non-cash lower of cost or market adjustment	690,110	0	0
Write-off of unamortized deferred financing fees	0	0	4,391
(Gain) loss on sale of assets	-895	-183	-2,329
Pension and other post retirement benefits costs	22,600	16,728	12,684
Gain (Loss) on Disposition of Property Plant Equipment	895	183	2,329
Equity in earnings of subsidiaries	0	0	0
Changes in current assets and current liabilities:
Accounts receivable	45,378	-92,851	-187,544
Due to/from affiliates	8,407	14,721	-14,721
Inventories	394,031	-45,991	80,097
Prepaid expenses and other current assets	23,686	-42,455	49,971
Accounts payable	67,111	-42,236	-73,990
Accrued expenses	59,899	214,817	30,343
Deferred revenue	-6,539	-202,777	21,309
Other assets and liabilities	-2,225	-20,403	-31,544
Net cash provided by (used in) operations	495,688	311,271	793,437
Cash flow from investing activities:
Expenditures for property, plant and equipment	-470,460	-318,394	-175,900
Expenditures for deferred turnaround costs	-137,688	-64,616	-38,633
Expenditures for other assets	-17,255	-32,692	-8,155
Proceeds from sale of assets	202,654	102,428	3,381
Other	-422,749	-313,274	-219,307
Proceeds from Senior Secured Notes	0	0	665,806
Cash flows from financing activities:
Proceeds from revolver borrowings	395,000	1,450,000	0
Proceeds from intercompany notes payable	90,631	31,835	0
Proceeds from members' capital contributions	328,664	1,757	0
Proceeds from long-term debt	0	0	430,000
Proceeds from catalyst lease	0	14,337	9,452
Distribution to members	-361,352	-215,846	-160,965
Repayments of Long-term Debt	0	0	1,184,597
Repayments of revolver borrowings	-410,000	-1,435,000	0
Proceeds from Rail Facility revolver borrowings	83,095	0	0
Repayments of Rail Facility revolver borrowings	-45,825	0	0
Payment of contingent consideration related to acquisition of Toledo refinery	0	-21,357	-103,642
Deferred financing costs and other		-1,044	-26,059
Net cash provided by (used in) financing activities	68,494	-175,318	-370,005
Net increase (decrease) in cash and cash equivalents	141,433	-177,321	204,125
Cash and equivalents, beginning of period	76,970	254,291	50,166
Cash and equivalents, end of period	218,403	76,970	254,291
Issuer [Member]
Cash flows from operating activities:
Net income	21,117	238,876	805,312
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	20,334	19,296	13,466
Stock-based compensation	0	0	0
Change in fair value of catalyst lease obligation	0	0	0
Change in fair value of contingent consideration			0
Non-cash change inventory repurchase obligations	0	0	0
Non-cash lower of cost or market adjustment	566,412
Write-off of unamortized deferred financing fees			4,391
(Gain) loss on sale of assets	-277	-388	0
Pension and other post retirement benefits costs	6,426	4,575	2,125
Gain (Loss) on Disposition of Property Plant Equipment	277	388	0
Equity in earnings of subsidiaries	1,131,321	-722,673	-1,921,040
Changes in current assets and current liabilities:
Accounts receivable	69,887	-281,386	-306,999
Due to/from affiliates	-1,227,851	626,623	1,736,986
Inventories	259,352	153,782	664,225
Prepaid expenses and other current assets	22,287	-40,416	78
Accounts payable	71,821	-109,988	-193,151
Accrued expenses	-131,903	222,194	419,735
Deferred revenue	-6,539	7,766	0
Other assets and liabilities	-1,966	-1,140	-9,023
Net cash provided by (used in) operations	138,075	29,533	273,957
Cash flow from investing activities:
Expenditures for property, plant and equipment	-152,814	-127,653	-16,546
Expenditures for deferred turnaround costs	0	0	0
Expenditures for other assets	0	0	0
Investment in subsidiary	-44,346
Proceeds from sale of assets	133,845	102,428	0
Other	-63,315	-25,225	-16,546
Proceeds from Senior Secured Notes			665,806
Cash flows from financing activities:
Proceeds from revolver borrowings		1,450,000
Proceeds from intercompany notes payable		31,835
Proceeds from members' capital contributions		0
Proceeds from long-term debt			430,000
Proceeds from catalyst lease		0	0
Distribution to members	-361,352	-215,846	-160,965
Repayments of Long-term Debt			823,749
Repayments of revolver borrowings	-410,000	-1,435,000
Proceeds from Rail Facility revolver borrowings	0
Repayments of Rail Facility revolver borrowings	0
Payment of contingent consideration related to acquisition of Toledo refinery		0	-103,642
Deferred financing costs and other	-8,501	-1,044	-26,059
Net cash provided by (used in) financing activities	34,442	-170,055	-18,609
Net increase (decrease) in cash and cash equivalents	109,202	-165,747	238,802
Cash and equivalents, beginning of period	76,179	241,926	3,124
Cash and equivalents, end of period	185,381	76,179	241,926
Guarantors Subsidiaries [Member]
Cash flows from operating activities:
Net income	-1,184,027	722,673	1,921,040
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	164,550	98,705	84,184
Stock-based compensation	6,095	3,753	2,954
Change in fair value of catalyst lease obligation	-3,969	-4,691	3,724
Change in fair value of contingent consideration			2,768
Non-cash change inventory repurchase obligations	-93,246	-20,492	4,576
Non-cash lower of cost or market adjustment	123,698
Write-off of unamortized deferred financing fees			0
(Gain) loss on sale of assets	0	205	-2,329
Pension and other post retirement benefits costs	16,174	12,153	10,559
Gain (Loss) on Disposition of Property Plant Equipment	0	-205	2,329
Equity in earnings of subsidiaries	0	0	0
Changes in current assets and current liabilities:
Accounts receivable	-17,976	188,535	119,455
Due to/from affiliates	1,328,439	-611,902	-1,751,707
Inventories	-20,711	-199,773	-584,128
Prepaid expenses and other current assets	1,399	-2,039	49,893
Accounts payable	1,697	67,752	119,161
Accrued expenses	471	-7,377	-389,392
Deferred revenue	0	-210,543	21,309
Other assets and liabilities	-258	-19,263	-22,521
Net cash provided by (used in) operations	360,364	281,738	519,480
Cash flow from investing activities:
Expenditures for property, plant and equipment	-205,508	-190,741	-159,354
Expenditures for deferred turnaround costs	-137,688	-64,616	-38,633
Expenditures for other assets	-17,255	-32,692	-8,155
Investment in subsidiary	0
Proceeds from sale of assets	0	0	3,381
Other	-360,451	-288,049	-202,761
Proceeds from Senior Secured Notes			0
Cash flows from financing activities:
Proceeds from revolver borrowings		0
Proceeds from intercompany notes payable		0
Proceeds from members' capital contributions		1,757
Proceeds from long-term debt			0
Proceeds from catalyst lease		14,337	9,452
Distribution to members	0	0	0
Repayments of Long-term Debt			360,848
Repayments of revolver borrowings	0	0
Proceeds from Rail Facility revolver borrowings	0
Repayments of Rail Facility revolver borrowings	0
Payment of contingent consideration related to acquisition of Toledo refinery		-21,357	0
Deferred financing costs and other	0	0	0
Net cash provided by (used in) financing activities	0	-5,263	-351,396
Net increase (decrease) in cash and cash equivalents	-87	-11,574	-34,677
Cash and equivalents, beginning of period	791	12,365	47,042
Cash and equivalents, end of period	704	791	12,365
Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	52,706	0	0
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	1,528	0	0
Stock-based compensation	0	0	0
Change in fair value of catalyst lease obligation	0	0	0
Change in fair value of contingent consideration			0
Non-cash change inventory repurchase obligations		0	0
Non-cash lower of cost or market adjustment	0
Write-off of unamortized deferred financing fees			0
(Gain) loss on sale of assets	-618	0	0
Pension and other post retirement benefits costs	0	0	0
Gain (Loss) on Disposition of Property Plant Equipment	618	0	0
Equity in earnings of subsidiaries	0	0	0
Changes in current assets and current liabilities:
Accounts receivable	-6,533	0	0
Due to/from affiliates	-92,181	0	0
Inventories	155,390	0	0
Prepaid expenses and other current assets	0	0	0
Accounts payable	-8,423	0	0
Accrued expenses	191,331	0	0
Deferred revenue	0	0	0
Other assets and liabilities	-1	0	0
Net cash provided by (used in) operations	-735	0	0
Cash flow from investing activities:
Expenditures for property, plant and equipment	-112,138	0	0
Expenditures for deferred turnaround costs	0	0	0
Expenditures for other assets	0	0	0
Investment in subsidiary	0
Proceeds from sale of assets	68,809	0	0
Other	-43,329	0	0
Proceeds from Senior Secured Notes			0
Cash flows from financing activities:
Proceeds from revolver borrowings		0
Proceeds from intercompany notes payable		0
Proceeds from members' capital contributions		0
Proceeds from long-term debt			0
Proceeds from catalyst lease		0	0
Distribution to members	0	0	0
Repayments of Long-term Debt			0
Repayments of revolver borrowings	0	0
Proceeds from Rail Facility revolver borrowings	83,095
Repayments of Rail Facility revolver borrowings	-45,825
Payment of contingent consideration related to acquisition of Toledo refinery		0	0
Deferred financing costs and other	-3,218	0	0
Net cash provided by (used in) financing activities	78,398	0	0
Net increase (decrease) in cash and cash equivalents	34,334	0	0
Cash and equivalents, beginning of period	0	0	0
Cash and equivalents, end of period	34,334	0	0
Combining and Consolidated Adjustments [Member]
Cash flows from operating activities:
Net income	1,131,321	-722,673	-1,921,040
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	0	0	0
Stock-based compensation	0	0	0
Change in fair value of catalyst lease obligation	0	0	0
Change in fair value of contingent consideration			0
Non-cash change inventory repurchase obligations		0	0
Non-cash lower of cost or market adjustment	0
Write-off of unamortized deferred financing fees			0
(Gain) loss on sale of assets	0	0	0
Pension and other post retirement benefits costs	0	0	0
Gain (Loss) on Disposition of Property Plant Equipment	0	0	0
Equity in earnings of subsidiaries	-1,131,321	722,673	1,921,040
Changes in current assets and current liabilities:
Accounts receivable	0	0	0
Due to/from affiliates	0	0	0
Inventories	0	0	0
Prepaid expenses and other current assets	0	0	0
Accounts payable	2,016	0	0
Accrued expenses	0	0	0
Deferred revenue	0	0	0
Other assets and liabilities	0	0	0
Net cash provided by (used in) operations	-2,016	0	0
Cash flow from investing activities:
Expenditures for property, plant and equipment	0	0	0
Expenditures for deferred turnaround costs	0	0	0
Expenditures for other assets	0	0	0
Investment in subsidiary	44,346
Proceeds from sale of assets	0	0	0
Other	44,346	0	0
Proceeds from Senior Secured Notes			0
Cash flows from financing activities:
Proceeds from revolver borrowings		0
Proceeds from intercompany notes payable		0
Proceeds from members' capital contributions		0
Proceeds from long-term debt			0
Proceeds from catalyst lease		0	0
Distribution to members	0	0	0
Repayments of Long-term Debt			0
Repayments of revolver borrowings	0	0
Proceeds from Rail Facility revolver borrowings	0
Repayments of Rail Facility revolver borrowings	0
Payment of contingent consideration related to acquisition of Toledo refinery		0	0
Deferred financing costs and other	0	0	0
Net cash provided by (used in) financing activities	-44,346	0	0
Net increase (decrease) in cash and cash equivalents	-2,016	0	0
Cash and equivalents, beginning of period	0	0	0
Cash and equivalents, end of period	-2,016	0	0
PBF Holding [Member]
Cash flows from operating activities:
Net income	21,117
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	186,412
Stock-based compensation	6,095
Change in fair value of catalyst lease obligation	-3,969
Non-cash change inventory repurchase obligations	-93,246
Non-cash lower of cost or market adjustment	690,110
Pension and other post retirement benefits costs	22,600
Gain (Loss) on Disposition of Property Plant Equipment	895
Equity in earnings of subsidiaries	0
Changes in current assets and current liabilities:
Accounts receivable	45,378
Due to/from affiliates	8,407
Inventories	394,031
Prepaid expenses and other current assets	23,686
Accounts payable	67,111
Accrued expenses	59,899
Deferred revenue	-6,539
Other assets and liabilities	-2,225
Net cash provided by (used in) operations	495,688
Cash flow from investing activities:
Expenditures for property, plant and equipment	-470,460
Expenditures for deferred turnaround costs	-137,688
Expenditures for other assets	-17,255
Investment in subsidiary	0
Proceeds from sale of assets	202,654
Other	-422,749
Cash flows from financing activities:
Distribution to members	-361,352
Repayments of revolver borrowings	-410,000
Proceeds from Rail Facility revolver borrowings	83,095
Repayments of Rail Facility revolver borrowings	-45,825
Deferred financing costs and other	-11,719
Net cash provided by (used in) financing activities	68,494
Net increase (decrease) in cash and cash equivalents	141,433
Cash and equivalents, beginning of period	76,970
Cash and equivalents, end of period	$218,403