PBF Finance 10-K 9 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 08, 2018	Jun. 30, 2017
Entity Information [Line Items]
Entity Registrant Name	PBF HOLDING CO LLC
Entity Central Index Key	1,566,011
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		0
Entity Public Float			$ 0
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
PBF Finance Corporation [Member]
Entity Information [Line Items]
Entity Registrant Name	PBF FINANCE CORPORATION
Entity Central Index Key	1,566,097
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	No

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 526,160		$ 626,705	$ 914,749	$ 218,403
Accounts receivable	951,129		615,881
Accounts receivable - affiliate	8,352		7,631
Inventories	2,213,797		1,863,560
Prepaid and other current assets	49,523		40,536
Total current assets	3,748,961		3,154,313
Property, plant and equipment, net	2,805,390		2,728,699
Investment in equity method investee	171,903		179,882
Deferred charges and other assets, net	779,924		504,003
Total assets	7,506,178		6,566,897
Current liabilities:
Accounts payable	572,932		530,365
Accounts payable - affiliate	40,817		37,863
Accrued expenses	1,800,859		1,462,729
Less—Current debt	10,987		0
Deferred revenue	7,495		12,340
Notes Payable, Current	5,621	$ 6,831	0
Total current liabilities	2,438,711		2,043,297
Long-term debt	1,626,249		1,576,559
Affiliate notes payable	0		86,298
Deferred tax liabilities	33,155		45,699
Other long-term liabilities	223,961		226,111
Total liabilities	4,322,076		3,977,964
Commitments and contingencies (Note 12)
Equity:
Member’s equity	2,359,791		2,155,863
Retained earnings	840,431		446,519
Accumulated other comprehensive loss	(26,928)		(25,962)
Total PBF Holding Company LLC equity	3,173,294		2,576,420
Noncontrolling interest	10,808		12,513
Total equity	3,184,102		2,588,933	$ 1,821,284	$ 1,630,516
Total liabilities and equity	$ 7,506,178		$ 6,566,897

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenues	$ 21,772,478	$ 15,908,537	$ 13,123,929
Cost of products and other	19,095,827	13,765,088	11,611,599
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,627,616	1,390,582	889,368
Depreciation and amortization expense	254,271	204,005	181,422
Cost of sales	20,977,714	15,359,675	12,682,389
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	198,164	149,643	166,904
Depreciation and amortization expense	12,964	5,835	9,688
Equity income in investee	(14,565)	(5,679)	0
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Total cost and expenses	21,175,735	15,520,848	12,857,977
Income from operations	596,743	387,689	265,952
Other income (expense):
Change in fair value of catalyst leases	(2,247)	1,422	10,184
Gain (Loss) on Extinguishment of Debt	(25,451)	0	0
Interest expense, net	(122,628)	(129,536)	(88,194)
Income before income taxes	446,417	259,575	187,942
Income tax (benefit) expense	(10,783)	23,689	648
Net income	457,200	235,886	187,294
Less: net income attributable to noncontrolling interests	95	269	274
Net income attributable to PBF Holding Company LLC	$ 457,105	$ 235,617	$ 187,020

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 457,200	$ 235,886	$ 187,294
Other comprehensive (loss) income:
Unrealized (loss) gain on available for sale securities	(16)	(42)	124
Net (loss) gain on pension and other post-retirement benefits	(950)	(2,550)	1,982
Total other comprehensive (loss) income	(966)	(2,592)	2,106
Comprehensive income	456,234	233,294	189,400
Less: comprehensive income attributable to noncontrolling interests	95	269	274
Comprehensive income attributable to PBF Holding Company LLC	$ 456,139	$ 233,025	$ 189,126

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity Statement - USD ($) $ in Thousands	Total	Member's Equity [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]
Beginning balance at Dec. 31, 2014	$ 1,630,516	$ 1,144,100	$ (26,876)	$ 513,292	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member distributions	(350,658)			(350,658)
Member capital contributions	345,000	345,000
Distribution of assets to PBF LLC	(19,233)	(19,233)
Stock based compensation	9,218	9,218
Exercise of options and other	90	90
Net income	187,294			187,020	274
Noncontrolling interest acquired in Chalmette Acquisition	16,951				16,951
Other comprehensive income	2,106		2,106
Ending balance at Dec. 31, 2015	1,821,284	1,479,175	(24,770)	349,654	17,225
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member distributions	(139,434)			(139,434)
Member capital contributions	830,247	830,247
Distribution of assets to PBF LLC	(172,743)	(172,743)
Stock based compensation	18,296	18,296
Exercise of options and other	886	886
Net income	235,886			235,617	269
Other comprehensive income	(2,592)		(2,592)
Other	(2,897)	2	1,400	682	(4,981)
Ending balance at Dec. 31, 2016	2,588,933	2,155,863	(25,962)	446,519	12,513
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member distributions	(61,149)			(61,149)
Member capital contributions	183,298	183,298
Distribution of assets to PBF LLC	(25,547)
Stock based compensation	21,503	21,503
Net income	457,200			457,105	95
Other comprehensive income	(966)		(966)
Other	(4,717)	(873)	0	(2,044)	(1,800)
Ending balance at Dec. 31, 2017	$ 3,184,102	$ 2,359,791	$ (26,928)	$ 840,431	$ 10,808

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Proceeds from members' capital contributions		$ 0
Cash flows from operating activities:
Net income	$ 457,200	235,886	$ 187,294
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	274,651	218,933	199,383
Stock-based compensation	21,503	18,296	9,218
Change in fair value of catalyst leases	2,247	(1,422)	(10,184)
Deferred income taxes	(12,526)	19,802	0
Non-cash change in inventory repurchase obligations	13,779	29,453	63,389
Change in Non-cash Lower of Cost or Market Adjustment	(295,532)	(521,348)	427,226
Debt extinguishment costs	25,451	0	0
Pension and other post-retirement benefit costs	42,242	37,987	26,982
Equity income in investee	(14,565)	(5,679)	0
Distributions from equity method investee	20,244	0	0
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Changes in operating assets and liabilities:
Accounts receivable	(335,248)	(161,122)	97,636
Due to/from affiliates	3,233	9,721	12,104
Inventories	(54,705)	236,602	(271,892)
Prepaid and other current assets	(9,191)	(5,783)	(631)
Accounts payable	34,527	213,514	(25,015)
Accrued expenses	353,115	227,986	(37,737)
Deferred revenue	(4,845)	8,297	2,816
Other assets and liabilities	(51,974)	(20,878)	(27,182)
Net cash provided by operations	471,064	551,619	652,403
Cash flows from investing activities:
Payments to acquire businesses		(971,932)	(565,304)
Expenditures for property, plant and equipment	(232,656)	(282,430)	(352,365)
Expenditures for deferred turnaround costs	(379,114)	(198,664)	(53,576)
Expenditures for other assets	(31,143)	(42,506)	(8,236)
Proceeds from sale of assets	0	24,692	168,270
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	1,300	0	0
Net cash used in investing activities	(641,613)	(1,473,499)	(811,211)
Cash flows from financing activities:
Contributions from PBF LLC	97,000	450,300	345,000
Distributions to members	(61,149)	(139,434)	(350,658)
Payment received for affiliate note receivable	11,600	0	0
Proceeds from affiliate notes payable	0	43,396	347,783
Repayments of affiliate notes payable	0	(53,524)	0
Proceeds from revolver borrowings	490,000	550,000	170,000
Repayments of revolver borrowings	(490,000)	(200,000)	(170,000)
Repayments of Long-term Debt	(690,209)
Repayments of Notes Payable	1,210	0	0
Proceeds from 2023 Senior Notes			500,000
Proceeds from PBF Rail Term Loan	725,000
Proceeds from catalyst lease	10,830	15,589	0
Deferred financing costs and other	(13,425)	0	(17,108)
Net cash provided by financing activities	70,004	633,836	855,154
Net (decrease) increase in cash and cash equivalents	(100,545)	(288,044)	696,346
Cash and equivalents, beginning of period	626,705	914,749	218,403
Cash and equivalents, end of period	526,160	626,705	914,749
Non-cash activities:
Conversion of affiliate notes payable to capital contribution	86,298	379,947	0
Conversion of Delaware Economic Development Authority loan to grant	0	4,000	4,000
Accrued and unpaid capital expenditures	25,382	34,055	7,974
Distribution of assets to PBF Energy Company LLC	25,547	172,743	19,233
Note payable issued for purchase of property, plant and equipment	6,831	0	0
Cash paid during the year for:
Interest (net of capitalized interest of $5,937, $8,333 and $3,529 in 2017, 2016 and 2015, respectively)	131,416	108,547	79,842
Income taxes	0	2,449	0
Chalmette Refinery [Member]
Cash flows from investing activities:
Payments to acquire businesses	0	(2,659)	(565,304)
Torrance Refinery [Member]
Cash flows from investing activities:
Payments to acquire businesses	0	(971,932)	0
2025 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan	725,000	0	0
2020 Senior Secured Notes [Member]
Cash flows from financing activities:
Repayments of Long-term Debt	(690,209)	0	0
2023 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from 2023 Senior Notes	0	0	500,000
Rail Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings	0	0	102,075
Repayments of revolver borrowings	0	(67,491)	(71,938)
Rail Term Loan [Member]
Cash flows from financing activities:
Repayments of Long-term Debt	(6,633)	0	0
Proceeds from PBF Rail Term Loan	0	35,000	0
Collins Pipeline Company And T&M Terminal Company [Member]
Cash flows from financing activities:
Distributions to members	$ (1,800)	$ 0	$ 0

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Capitalized interest	$ 5,937	$ 8,333	$ 3,529
2025 Senior Notes [Member]
Debt fixed interest rate	7.25%
Senior Secured Notes [Member]
Debt fixed interest rate	8.25%

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2017
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 96.7% of the outstanding economic interest in PBF LLC as of December 31, 2017 . PBF Investments LLC (“PBF Investments”), Toledo Refining Company LLC (“Toledo Refining” or “TRC”), Paulsboro Refining Company LLC (“Paulsboro Refining” or “PRC”), Delaware City Refining Company LLC (“Delaware City Refining” or “DCR”), Chalmette Refining, L.L.C. (“Chalmette Refining”), PBF Western Region LLC (“PBF Western Region”), Torrance Refining Company LLC (“Torrance Refining”) and Torrance Logistics Company LLC are PBF LLC’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 contributed to PBFX the assets and liabilities of certain crude oil terminaling assets. In a series of additional transactions subsequent to the PBFX Offering, PBF Holding distributed certain additional assets to PBF LLC, which in turn contributed those assets to PBFX (as described in “Note 11 - Related Party Transactions”). Substantially all of the Company’s operations are in the United States. As of December 31, 2017 , the Company’s 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 ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF 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. Change in Presentation In 2017, the Company determined that it would revise the presentation of certain line items on its consolidated statements of operations to enhance its disclosure under the requirements of Rule 5-03 of Regulation S-X. The revised presentation is comprised of the inclusion of a subtotal within costs and expenses referred to as “Cost of sales” and the reclassification of total depreciation and amortization expense between such amounts attributable to cost of sales and other operating costs and expenses. The amount of depreciation and amortization expense that is presented separately within the “Cost of Sales” subtotal represents depreciation and amortization of refining and logistics assets that are integral to the refinery production process. The historical comparative information has been revised to conform to the current presentation. This revised presentation does not have an effect on the Company’s historical consolidated income from operations or net income, nor does it have any impact on its consolidated balance sheets, statements of comprehensive income, statements of changes in equity or statements of cash flows. Presented below is a summary of the effects of this revised presentation on the Company’s historical statements of operations for the years ended December 31, 2016 and 2015 (in thousands): Year Ended December 31, 2016 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 13,765,088 — $ 13,765,088 Operating expenses (excluding depreciation and amortization expense as reflected below) 1,390,582 — 1,390,582 Depreciation and amortization expense — 204,005 204,005 Cost of sales 15,359,675 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 149,643 — 149,643 Depreciation and amortization expense 209,840 (204,005) 5,835 Equity income in investee (5,679) — (5,679) Loss on sale of assets 11,374 — 11,374 Total cost and expenses $ 15,520,848 $ 15,520,848 Year Ended December 31, 2015 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 11,611,599 — $ 11,611,599 Operating expenses (excluding depreciation and amortization expense as reflected below) 889,368 — 889,368 Depreciation and amortization expense — 181,422 181,422 Cost of sales 12,682,389 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 166,904 — 166,904 Depreciation and amortization expense 191,110 (181,422) 9,688 Gain on sale of assets (1,004) — (1,004) Total cost and expenses $ 12,857,977 $ 12,857,977 Cost Classifications Cost of products and other consists of the cost of crude oil, other feedstocks, blendstocks and purchased refined products and the related in-bound freight and transportation costs. Operating expenses (excluding depreciation and amortization) consists of direct costs of labor, maintenance and services, utilities, property taxes, environmental compliance costs and other direct operating costs incurred in connection with our refining operations. Such expenses exclude depreciation related to refining and logistics assets that are integral to the refinery production process, which is presented separately as Depreciation and amortization expense as a component of Cost of sales on the Company’s consolidated statements of operations. Reclassification Certain amounts previously reported in the Company’s consolidated financial statements for prior periods have been reclassified to conform to the 2017 presentation. These reclassifications, in addition to the changes in “Cost and expenses” described above, include certain details about accrued expenses and deferred charges and other assets in those respective footnotes. Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) 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. Business Combinations We use the acquisition method of accounting for the recognition of assets acquired and liabilities assumed in business combinations at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, we obtain the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions. 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 years ended December 31, 2017 , 2016 and 2015 no single customer amounted to greater than or equal to 10% of the Company’s revenues. No single customer accounted for 10% or more of our total trade accounts receivable as of December 31, 2017 or December 31, 2016 . 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. Certain of the Company’s refineries have product offtake agreements with third-parties under which these third parties purchase a portion of the refineries’ daily gasoline production. The refineries also sell their products through short-term contracts or on the spot market. On May 4, 2017 and September 8, 2017, PBF Holding and its subsidiaries, DCR and PRC, entered into amendments to the inventory intermediation agreements (as amended in the second and third quarters of 2017, the “A&R Intermediation Agreements”) with J. Aron & Company, a subsidiary of The Goldman Sachs Group, Inc. (“J. Aron”), pursuant to which certain terms of the existing inventory intermediation agreements were amended, including, among other things, pricing and an extension of the terms. As a result of the amendments (i) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and PRC relating to the Paulsboro refinery extends the term to December 31, 2019, which term may be further extended by mutual consent of the parties to December 31, 2020 and (ii) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and DCR relating to the Delaware City refinery extends the term to July 1, 2019, which term may be further extended by mutual consent of the parties to July 1, 2020. Pursuant to each A&R Intermediation Agreement, J. Aron, will continue to purchase and hold title to certain of the intermediate and finished products (the “Products”) produced by the Paulsboro and Delaware City refineries (the “Refineries”), respectively, and delivered into tanks at the Refineries. Furthermore, J. Aron agrees to sell the Products back to Paulsboro refinery and Delaware City refinery as the Products are discharged out of the Refineries’ tanks. 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 J. Aron. Additionally, J. Aron has the right to store the Products purchased in tanks under the A&R Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding will continue to market and sell the Products independently to third parties. 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, 2017 and 2016 . 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. 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 (generally 1 to 8 years ). Intangible assets with finite lives primarily consist of emission credits and permits and are amortized over their estimated useful lives (generally 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. Investments in Equity Method Investments For equity investments that are not required to be consolidated under the variable or voting interest model, the Company evaluates the level of influence it is able to exercise over an entity’s operations to determine whether to use the equity method of accounting. The Company’s judgment regarding the level of control over an equity method investment includes considering key factors such as its ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Amounts recognized for equity method investments are included in equity method investments in the consolidated balance sheet and adjusted for the Company’s share of the net earnings and losses of the investee and cash distributions, which are included in the consolidated statements of operations and the consolidated statements of cash flows. Amounts recognized for earnings in excess of distributions of the Company’s equity method investments are included in the operating section of the consolidated statements of cash flows. The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may be impaired. A loss is recorded in earnings in the current period to write down the carrying value of the investment to fair value if a decline in the value of an equity method investment is determined to be other than temporary. 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 and officers. 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 with forfeitures recognized in the period they occur. 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 expense for federal or state income tax in the accompanying financial statements apart from the income taxes attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining and the Company’s wholly-owned Canadian subsidiary, PBF Energy Limited (“PBF Ltd”). These subsidiaries are treated as C-corporations for tax purposes. The Federal tax returns for all years since 2014 and state tax returns for all years since 2013 or 2014 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, 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 Adopted Accounting Guidance Effective January 1, 2017, the Company adopted Accounting Standard Update (“ASU”) No. 2016-06, “Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2016-06”). ASU 2016-6 was issued in March 2016 by the Financial Accounting Standards Board (“FASB”) to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 was issued by the FASB in March 2016 to simplify certain aspects of the accounting for share-based payments to employees. The guidance in ASU 2016-09 requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled rather than recording excess tax benefits or deficiencies in additional paid-in capital. The guidance in ASU 2016-09 also allows an employer to repurchase more of an employee’s shares than it could prior to its adoption for tax withholding purposes without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”). ASU 2016-17 was issued by the FASB in October 2016 to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current GAAP. The amendments in this ASU require that a reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. Early adoption of ASU 2017-01 is permitted and the Company early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. The new guidance supersedes the revenue recognition requirements in FASB ASC Topic 605, “Revenue Recognition”, and most industry-specific guidance. The Company has adopted this new standard effective January 1, 2018, using the modified retrospective application, whereby a cumulative effect adjustment will be recognized upon adoption, if applicable, and the guidance will be applied prospectively. The Company has completed our evaluation of the provisions of this standard and concluded that the adoption will not materially change the amount or timing of revenues recognized by the Company, nor will it materially affect the Company’s financial position. The majority of the Company’s revenues are generated from the sale of refined petroleum products and ethanol. These revenues are largely based on the current spot (market) prices of the products sold, which represent consideration specifically allocable to the products being sold on a given day, and the Company recognizes those revenues upon delivery and transfer of title to the products to its customers. The time at which delivery and transfer of title occurs is the point when the Company’s control of the products is transferred to its customers and when the Company’s performance obligation to its customers is fulfilled. Under the modified retrospective method of adoption, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The Company does not, however, expect to make such an adjustment to retained earnings as the Company has determined any such adjustment to not be material. The Company is currently developing its revenue disclosures and enhancing its accounting systems to enable the preparation of such disclosures. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide additional clarification and implementation guidance for leases related to ASU 2016-02 including ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”) (collectively, the Company refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”) The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. ASU 2018-01 provides a practical expedient whereby land easements (also known as “rights of way”) that are not accounted for as leases under existing GAAP would not need to be evaluated under ASU 2016-02; however the Updated Lease Guidance would apply prospectively to all new or modified land easements after the effective date of ASU 2016-02. In January 2018, the FASB issued a proposed ASU that would provide an additional transition method for the Updated Lease Guidance for lessees and a practical expedient for lessors. As proposed, this additional transition method would allow lessees to initially apply the requirements of ASU 2016-02 by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The proposed practical expedient would allow lessors to not separate non-lease components from the related lease components in certain situations. Assuming the proposed ASU is approved after the comment period, the proposed ASU would have the same effective date as ASU 2016-02. While early adoption is permitted, the Company will not early adopt this Updated Lease Guidance. The Company has established a working group to study and lead implementation of the Updated Lease Guidance. This working group has been meeting on a regular basis and has instituted a preliminary task plan designed to meet the implementation deadline for ASU 2016-02. The Company has also evaluated and purchased a lease software system and has begun implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on its consolidated financial statements and related disclosures. At this time, the Company has identified that the most significant impacts of the Updated Lease Guidance will be to bring nearly all leases on its balance sheet with “right of use assets” and “lease obligation liabi

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Torrance Acquisition On July 1, 2016, the Company acquired from ExxonMobil Oil Corporation and its subsidiary, Mobil Pacific Pipe Line Company, the Torrance refinery and related logistics assets (collectively, the “Torrance Acquisition”). The Torrance refinery, located in Torrance, California, is a high-conversion, delayed-coking refinery. The facility is strategically positioned in Southern California with advantaged logistics connectivity that offers flexible raw material sourcing and product distribution opportunities primarily in the California, Las Vegas and Phoenix area markets. The Torrance Acquisition provided the Company with a broader more diversified asset base and increased the number of operating refineries from four to five and expanded the Company’s combined crude oil throughput capacity. The acquisition also provided the Company with a presence in the PADD 5 market. In addition to refining assets, the transaction included a number of high-quality logistics assets including a sophisticated network of crude and products pipelines, product distribution terminals and refinery crude and product storage facilities. The most significant of the logistics assets is a crude gathering and transportation system which delivers San Joaquin Valley crude oil directly from the field to the refinery. Additionally, included in the transaction were several pipelines which provide access to sources of crude oil including the Ports of Long Beach and Los Angeles, as well as clean product outlets with a direct pipeline supplying jet fuel to the Los Angeles airport. The aggregate purchase price for the Torrance Acquisition was $521,350 in cash after post-closing purchase price adjustments, plus final working capital of $450,582 . In addition, the Company assumed certain pre-existing environmental and regulatory emission credit obligations in connection with the Torrance Acquisition. The transaction was financed through a combination of cash on hand, including proceeds from certain PBF Energy equity offerings and borrowings under the asset based revolving credit agreement (the “Revolving Loan”). The Company accounted for the Torrance Acquisition as a business combination under GAAP whereby the Company recognizes assets acquired and liabilities assumed in an acquisition at their estimated fair values as of the date of acquisition. The final purchase price and fair value allocation were completed as of June 30, 2017. During the measurement period, which ended in June 2017, adjustments were made to the Company’s preliminary fair value estimates related primarily to Property, plant and equipment and Other long-term liabilities reflecting the finalization of the Company’s assessment of the costs and duration of certain assumed pre-existing environmental obligations. The total purchase consideration and the fair values of the assets and liabilities at the acquisition date were as follows: Purchase Price Gross purchase price $ 537,500 Working capital 450,582 Post close purchase price adjustments (16,150 ) Total consideration $ 971,932 The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date. Fair Value Allocation Inventories $ 404,542 Prepaid and other current assets 982 Property, plant and equipment 704,633 Deferred charges and other assets, net 68,053 Accounts payable (2,688 ) Accrued expenses (64,137 ) Other long-term liabilities (139,453 ) Fair value of net assets acquired $ 971,932 The results of operations of the Torrance refinery and related logistics assets are included in the Company’s consolidated financial statements for the full year ended December 31, 2017 . The Company’s consolidated financial statements for the year ended December 31, 2016 include the results of operations of such assets from the date of the Torrance Acquisition on July 1, 2016 to December 31 2016 during which period the Torrance refinery and related logistics assets contributed revenues of $1,977,204 and net income of $86,394 . On an unaudited pro forma basis, the revenues and net income of the Company assuming the Torrance Acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisition occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense attributable to the Torrance Acquisition and interest expense associated with the related financing. Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 16,987,548 $ 16,252,729 Pro forma net income (loss) attributable to PBF Holding Company LLC $ 31,565 $ (176,410 ) Chalmette Acquisition On November 1, 2015, the Company acquired from ExxonMobil, Mobil Pipe Line Company and PDV Chalmette, L.L.C., 100% of the ownership interests of Chalmette Refining, which owns the Chalmette refinery and related logistics assets (collectively, the “Chalmette Acquisition”). While the Company’s consolidated financial statements for both the years ended December 31, 2017 and 2016 include the results of operations of Chalmette Refining, the final working capital settlement for the Chalmette Acquisition was finalized in the first quarter of 2016. Additionally, certain acquisition related costs for the Chalmette Acquisition were recorded in the first quarter of 2016. The Company’s consolidated financial statements for the years ended December 31, 2017 and 2016 include the results of operations of the Chalmette refinery for the full year. The Company’s consolidated financial statements for the year ended December 31, 2015 include the results of operations of the Chalmette refinery since November 1, 2015 during which period the Chalmette refinery contributed revenues of $643,267 and net income of $53,539 . On an unaudited pro forma basis, the revenues and net income of the Company assuming the acquisition had occurred on January 1, 2014, are shown below. The unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisition occurred on January 1, 2014, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Chalmette acquisition financing. Year ended December 31, (Unaudited) 2015 Pro forma revenues $ 16,811,922 Pro forma net income attributable to PBF Holding Company LLC 397,108 Acquisition Expenses The Company incurred acquisition related costs consisting primarily of consulting and legal expenses related to completed, pending and non-consummated acquisitions of $488 , $13,622 and $5,833 in the years ended December 31, 2017 , 2016 and 2015 , respectively. These costs are included in the consolidated income statement in General and administrative expenses.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: December 31, 2017 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,073,093 $ — $ 1,073,093 Refined products and blendstocks 1,030,817 311,477 1,342,294 Warehouse stock and other 98,866 — 98,866 $ 2,202,776 $ 311,477 $ 2,514,253 Lower of cost or market adjustment (232,652 ) (67,804 ) (300,456 ) Total inventories $ 1,970,124 $ 243,673 $ 2,213,797 December 31, 2016 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,102,007 $ — $ 1,102,007 Refined products and blendstocks 915,397 352,464 1,267,861 Warehouse stock and other 89,680 — 89,680 $ 2,107,084 $ 352,464 $ 2,459,548 Lower of cost or market adjustment (492,415 ) (103,573 ) (595,988 ) Total inventories $ 1,614,669 $ 248,891 $ 1,863,560 Inventory under inventory intermediation arrangements included certain light finished products sold to counterparties and stored in the Paulsboro and Delaware City refineries’ storage facilities in connection with the A&R Intermediation Agreements with J. Aron. During the year ended December 31, 2017 , the Company recorded an adjustment to value its inventories to the lower of cost or market which increased both operating income and net income by $295,532 reflecting the net change in the lower of cost or market inventory reserve from $595,988 at December 31, 2016 to $300,456 at December 31, 2017 . During the year ended December 31, 2016 , the Company recorded an adjustment to value its inventories to the lower of cost or market which increased both operating income and net income by $521,348 reflecting the net change in the lower of cost or market inventory reserve from $1,117,336 at December 31, 2015 to $595,988 at December 31, 2016 . An actual valuation of inventories valued under the LIFO method is made at the end of each year based on inventory levels and costs at that time. We recorded a charge related to a LIFO layer decrement of $4,940 and $11,746 during the years ended December 31, 2017 and December 31, 2016 , respectively.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consisted of the following: December 31, December 31, Land $ 253,105 $ 253,110 Process units, pipelines and equipment 2,799,360 2,504,008 Buildings and leasehold improvements 50,001 49,020 Computers, furniture and fixtures 105,921 81,780 Construction in progress 167,460 289,338 3,375,847 3,177,256 Less—Accumulated depreciation (570,457 ) (448,557 ) Total property, plant and equipment, net $ 2,805,390 $ 2,728,699 Depreciation expense for the years ended December 31, 2017 , 2016 and 2015 was $123,257 , $104,293 and $88,474 , respectively. The Company capitalized $5,937 and $8,333 in interest during 2017 and 2016 , respectively, in connection with construction in progress.

DEFERRED CHARGES AND OTHER ASSE

DEFERRED CHARGES AND OTHER ASSETS, NET	12 Months Ended
	Dec. 31, 2017
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, 2016 Deferred turnaround costs, net $ 560,403 $ 302,919 Catalyst 131,019 114,788 Environmental credits 42,452 51,636 Linefill 19,485 19,485 Pension plan assets 9,593 9,440 Intangible assets, net 537 577 Other 16,435 5,158 Total deferred charges and other assets, net $ 779,924 $ 504,003 The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $143,978 , $105,547 and $102,636 for the years ended December 31, 2017 , 2016 and 2015 , respectively. Intangible assets, net was comprised of permits and emission credits as follows: December 31, December 31, 2016 Gross amount $ 3,996 $ 3,996 Accumulated amortization (3,459 ) (3,419 ) Net amount $ 537 $ 577

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following: December 31, December 31, 2016 Inventory-related accruals $ 1,151,810 $ 810,027 Inventory intermediation arrangements 244,287 225,524 Excise and sales tax payable 118,515 86,046 Accrued transportation costs 64,400 89,830 Accrued salaries and benefits 58,589 17,466 Accrued utilities 42,189 44,190 Accrued refinery maintenance and support costs 35,674 28,670 Renewable energy credit and emissions obligations 26,231 70,158 Accrued capital expenditures 17,342 33,610 Customer deposits 16,133 9,215 Accrued interest 9,466 28,934 Environmental liabilities 7,968 8,882 Other 8,255 10,177 Total accrued expenses $ 1,800,859 $ 1,462,729 The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks at the Delaware City and Paulsboro refineries in accordance with the A&R Intermediation Agreements with J. Aron. As of December 31, 2017 and December 31, 2016 , a liability is recognized for the inventory intermediation arrangements and is recorded at market price for the J. Aron owned inventory held in the Company’s storage tanks under the A&R Intermediation Agreements, with any change in the market price being recorded in Cost of products and other. The Company is subject to obligations to purchase Renewable Identification Numbers (“RINs”) required to comply with the Renewable Fuels Standard. The Company’s overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by the Environmental Protection Agency (“EPA”). To the degree the Company is unable to blend the required amount of biofuels to satisfy its RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid and other current assets when the amount of RINs earned and purchased is greater than the RINs liability. In addition, the Company is subject to obligations to comply with federal and state legislative and regulatory measures, including regulations in the state of California pursuant to Assembly Bill 32(“AB32”), to address environmental compliance and greenhouse gas and other emissions. These requirements include incremental costs to operate and maintain our facilities as well as to implement and manage new emission controls and programs. Renewable energy credit and emissions obligations fluctuate with the volume of applicable product sales and timing of credit purchases.

CREDIT FACILITY AND LONG-TERM D

CREDIT FACILITY AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
CREDIT FACILITY AND LONG-TERM DEBT	CREDIT FACILITY AND DEBT Revolving Loan On August 15, 2014, PBF Holding amended and restated the terms of the Revolving Loan to, among other things, increase the commitment from $1,610,000 to $2,500,000 , and extend the maturity to August 2019. 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. The amended and restated agreement also increased the sublimit for letters of credit from $1,000,000 to $1,500,000 and reduced the combined LC Participation Fee and Fronting Fee paid on issued and outstanding letters of credit. The LC Participation Fee ranges from 1.25% to 2.0% depending on the Company’s senior secured debt rating and the Fronting Fee is equal to 0.25% . An accordion feature allows for increases in the aggregate commitment of up to $2,750,000 . In November and December 2015, PBF Holding increased the maximum availability under the Revolving Loan to $2,600,000 and $2,635,000 , respectively. At the option of PBF Holding, advances under the Revolving Loan 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 senior secured debt rating. Interest is paid in arrears, either at the maturity of each Adjusted LIBOR Rate Loan or quarterly in the case of Alternate Base Rate Loans. Advances under the Revolving Loan, plus all issued and outstanding letters of credit may not exceed the lesser of $2,635,000 or the Borrowing Base, as defined in the credit agreement. The Revolving Loan can be prepaid, without penalty, at any time. The Revolving Loan contains customary covenants and restrictions on the activities of PBF Holding and its subsidiaries, including, but not limited to, limitations on the incurrence of additional indebtedness, liens, negative pledges, guarantees, investments, loans, asset sales, mergers, acquisitions and prepayment of other debt, distributions, dividends and the repurchase of capital stock, transactions with affiliates, the ability of PBF Holding to change the nature of its business or its fiscal year, the ability of PBF Holding to amend the terms of the Senior Notes documents, and sale and leaseback transactions, all as defined in the credit agreement. In addition, the Revolving Loan has a financial covenant which requires that if at any time Excess Availability, as defined in the credit 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 credit 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’s obligations under the Revolving Loan are (a) guaranteed by each of its domestic operating subsidiaries that are not Excluded Subsidiaries (as defined in the credit agreement) and (b) secured by a lien on (i) PBF LLC’s equity interest in PBF Holding and (ii) 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 A&R 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. Outstanding borrowings under the Revolving Loan as of December 31, 2017 and December 31, 2016 was $350,000 and $350,000 , respectively. Issued letters of credit were $586,274 and $411,997 , as of December 31, 2017 and December 31, 2016 , respectively. PBF Rail Term Loan On December 22, 2016, PBF Rail Logistics Company LLC (“PBF Rail”) entered into a $35,000 term loan (the “PBF Rail Term Loan”) with a commercial bank lender to the transportation industry. The PBF Rail Term Loan amortizes monthly over its five year term and bears interest at a rate equal to one month LIBOR plus 2.0% . As security for the PBF Rail Term Loan, PBF Rail pledged, among other things: (i) certain eligible railcars; (ii) the Debt Service Reserve Account; and (iii) PBF Holding’s membership interest in PBF Rail. Additionally, the PBF Rail Term Loan contains customary terms, events of default and covenants for transactions of this nature. PBF Rail may at any time repay the PBF Rail Term Loan without penalty in the event that railcars securing the loan are sold, scrapped or otherwise removed from the collateral pool. There was $28,366 and $35,000 outstanding under the PBF Rail Term Loan as of December 31, 2017 and December 31, 2016 , respectively. Senior Notes On February 9, 2012, PBF Holding and PBF Holding’s wholly-owned subsidiary, PBF Finance Corporation, completed the offering of $675,500 aggregate principal amount of 8.25% Senior Secured Notes due 2020 (the “2020 Senior Secured Notes”). 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 certain outstanding indebtedness plus accrued interest, as well as to reduce the outstanding balance of the Revolving Loan. On November 24, 2015, PBF Holding and PBF Holding’s wholly-owned subsidiary, PBF Finance Corporation completed an offering of $500,000 in aggregate principal amount of 7.00% Senior Secured Notes due 2023 (the “2023 Senior Notes”, and together with the 2020 Senior Secured Notes, the “Senior Secured Notes”). The net proceeds from the 2023 Senior Notes offering were approximately $490,000 after deducting the initial purchasers’ discount and offering expenses. The Issuers used the proceeds for general corporate purposes, including funding a portion of the purchase price for the acquisition of the Torrance refinery and related logistics assets. 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 customary terms, events of default and covenants for an issuer of non-investment grade debt securities including limitations on PBF Holding’s and its restricted subsidiaries’ ability to, among other things; (1) incur additional indebtedness or issue certain preferred stock; (2) make equity distributions; (3) pay dividends on or repurchase capital stock or make other restricted payments; (4) enter into transactions with affiliates; (5) create liens; (6) engage in mergers and consolidations or otherwise sell all or substantially all of our assets; (7) designate subsidiaries as unrestricted subsidiaries; (8) make certain investments; and (9) limit the ability of restricted subsidiaries to make payments to PBF Holding. At all times after (a) a covenant suspension event (which requires that the Senior Secured Notes have investment grade ratings from both Moody’s Investment Services, Inc. and Standard & Poor’s), or (b) a Collateral Fall-Away Event, as defined in the indenture, the Senior Secured Notes will become unsecured. On May 30, 2017, PBF Holding entered into an Indenture (the “Indenture”) among PBF Holding and PBF Holding’s wholly-owned subsidiary, PBF Finance Corporation (“PBF Finance” and, together with PBF Holding, the “Issuers”), the guarantors named therein (collectively the “Guarantors”) and Wilmington Trust, National Association, as Trustee, under which the Issuers issued $725,000 in aggregate principal amount of 7.25% senior notes due 2025 (the “2025 Senior Notes”). The Issuers received net proceeds of approximately $711,576 from the offering after deducting the initial purchasers’ discount and offering expenses, all of which was used to fund the cash tender offer (the “Tender Offer”) for any and all of its outstanding 2020 Senior Secured Notes, to pay the related redemption price and accrued and unpaid interest for any 2020 Senior Secured Notes which remained outstanding after the completion of the Tender Offer, and for general corporate purposes. The difference between the carrying value of the 2020 Senior Secured Notes on the date they were reacquired and the amount for which they were reacquired has been classified as debt extinguishment costs in the consolidated statements of operations. The 2025 Senior Notes included a registration rights arrangement whereby the Issuers agreed to file with the SEC and use commercially reasonable efforts to consummate an offer to exchange the 2025 Senior Notes for an issue of registered notes with terms substantially identical to the notes not later than 365 days after the date of the original issuance of the notes. This registration statement was declared effective and the exchange was consummated during the fourth quarter of 2017. The 2025 Senior Notes are guaranteed on a senior unsecured basis by substantially all of PBF Holding’s subsidiaries. The 2025 Senior Notes and guarantees are senior unsecured obligations which rank equal in right of payment with all of the Issuers’ and the Guarantors’ existing and future senior indebtedness, including PBF Holding’s Revolving Loan and 2023 Senior Notes. The 2025 Senior Notes and the guarantees rank senior in right of payment to the Issuers’ and the Guarantors’ existing and future indebtedness that is expressly subordinated in right of payment thereto. The 2025 Senior Notes and the guarantees are effectively subordinated to any of the Issuers’ and the Guarantors’ existing or future secured indebtedness (including the Revolving Loan) to the extent of the value of the collateral securing such indebtedness. The 2025 Senior Notes and the guarantees are structurally subordinated to any existing or future indebtedness and other obligations of the Issuers’ non-guarantor subsidiaries. PBF Holding has optional redemption rights to repurchase all or a portion of the 2025 Senior Notes at varying prices which are no less than 100% of the principal amount plus accrued and unpaid interest. The holders of the 2025 Senior 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. In addition, the 2025 Senior Notes contain customary terms, events of default and covenants for an issuer of non-investment grade debt securities that limit certain types of additional debt, equity issuances, and payments. Many of these covenants will cease to apply or will be modified if the 2025 Senior Notes are rated investment grade. Upon the satisfaction and discharge of the 2020 Senior Secured Notes in connection with the closing of the Tender Offer and the redemption described above, a Collateral Fall-Away Event under the indenture governing the 2023 Senior Notes occurred on May 30, 2017, and the 2023 Senior Notes became unsecured and certain covenants were modified, as provided for in the indenture governing the 2023 Senior Notes and related documents. Note Payable In connection with the purchase of a waste water treatment facility servicing the Toledo refinery completed on September 28, 2017, the Company issued a short-term promissory note payable in the amount of $6,831 due June 30, 2018. Payments of $403 on the note are made monthly with a balloon payment of $3,200 due at maturity. As of December 31, 2017 , there was $5,621 outstanding under the note payable. Precious Metals Catalyst Leases Certain subsidiaries of the Company have entered into agreements whereby such subsidiary sold a portion of its precious metals catalyst to a major commercial bank and then leased back the precious metals catalyst. The volume of the precious metals catalyst and the lease rate are fixed over the term of each lease. At the maturity, the Company must repurchase the precious metals catalyst in question at its then fair market value. The Company believes that there is a substantial market for precious metals catalyst and that it will be able to release such catalyst at maturity. 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 fair value of long-term debt outstanding table below is measured using Level 2 inputs. Details on the catalyst leases at each of the Company’s refineries as of December 31, 2017 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 Delaware City catalyst lease $ 210 1.95 % October 2019 Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 Delaware City bridge lease (short lease) $ 3 1.69 % February 2018 (1) Delaware City bridge lease (long lease) $ 117 1.69 % June 2018 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Chalmette catalyst lease $ 185 3.85 % November 2018 (2) Chalmette catalyst lease $ 171 2.20 % November 2019 Torrance catalyst lease $ 143 1.78 % July 2019 __________________ (1) On October 5, 2017 Delaware City Refining entered into two platinum bridge leases which will expire in 2018. The leases are payable at maturity and the Company expects that the maturing leases will not be renewed. The total outstanding balance related to these bridge leases as of December 31, 2017 was $10,987 and is included in Current debt on our Consolidated balance sheet. (2) The Chalmette catalyst lease is included in Long-term debt as of December 31, 2017 as the Company has the ability and intent to finance this debt through availability under other credit facilities if the catalyst lease is not renewed at maturity. Long-term debt outstanding consisted of the following: December 31, 2017 December 31, 2016 2025 Senior Notes $ 725,000 $ — 2023 Senior Notes 500,000 500,000 2020 Senior Secured Notes — 670,867 Revolving Loan 350,000 350,000 PBF Rail Term Loan 28,366 35,000 Catalyst leases 59,048 45,969 Unamortized deferred financing costs (25,178 ) (25,277 ) 1,637,236 1,576,559 Less—Current debt (10,987 ) — Long-term debt $ 1,626,249 $ 1,576,559 Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2018 $ 16,066 2019 382,910 2020 10,072 2021 28,366 2022 — Thereafter 1,225,000 $ 1,662,414

AFFILIATE NOTES PAYABLE

AFFILIATE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2017
INTERCOMPANY NOTE PAYABLE [Abstract]
AFFILIATES NOTES PAYABLE	PBF Holding has entered into affiliate notes payable with PBF Energy and PBF LLC with an interest rate of 2.5% and a five -year term, which may be prepaid in whole or in part at any time, at the option of PBF Holding, without penalty or premium. Additional borrowings may be made by PBF Holding under such affiliate notes payable from time to time. In the fourth quarter of 2016, the notes were extended to 2021. Additionally, during 2016, PBF LLC converted $379,947 of the outstanding notes payable from PBF Holding to a capital contribution. In the first quarter of 2017, PBF LLC converted the full amount of outstanding affiliate notes payable from PBF Holding of $86,298 to a capital contribution. Therefore, as of December 31, 2017 , PBF Holding had no outstanding affiliate notes payable with PBF Energy and PBF LLC in comparison to $86,298 outstanding as of December 31, 2016 .

OTHER LONG-TERM LIABILITIES

OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
OTHER LONG-TERM LIABILITIES	OTHER LONG-TERM LIABILITIES Other long-term liabilities consisted of the following: December 31, December 31, 2016 Defined benefit pension plan liabilities $ 63,579 $ 60,007 Post-retirement medical plan liabilities 21,527 22,740 Environmental liabilities 138,545 142,935 Other 310 429 Total other long-term liabilities $ 223,961 $ 226,111

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Transactions and Agreements with PBFX 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, pipeline and storage services agreements with PBFX under which PBFX provides commercial transportation, terminaling, storage and pipeline services to the Company. These agreements with PBFX include: Contribution Agreements Immediately prior to the closing of the contribution agreements, which PBF LLC entered into with PBFX (as defined in the table below, and collectively referred to as the “Contribution Agreements”), PBF Holding contributed certain assets to PBF LLC. PBF LLC in turn contributed those assets to PBFX pursuant to the Contribution Agreements. Certain proceeds received by PBF LLC from PBFX in accordance with the Contribution Agreements were subsequently contributed by PBF LLC to PBF Holding. The Contribution Agreements include the following: Contribution Agreement Contribution Date Assets Contributed Contribution Agreement I 5/8/2014 DCR Rail Terminal and the Toledo Truck Terminal Contribution Agreement II 9/30/2014 DCR West Rack Contribution Agreement III 12/11/2014 Toledo Storage Facility Contribution Agreement IV 5/5/2015 DCR Products Pipeline and Truck Rack Contribution Agreement V 8/31/2016 Torrance Valley Pipeline Contribution Agreement VI 2/15/2017 Paulsboro Natural Gas Pipeline Pursuant to Contribution Agreement V entered into on August 31, 2016, PBF Holding contributed 50% of the issued and outstanding limited liability company interests of Torrance Valley Pipeline Company LLC (“TVPC”) to PBF LLC, which in turn were acquired by PBFX. TVPC’s assets consist of the Torrance Valley Pipeline which include the M55, M1 and M70 pipeline systems, including pipeline stations with storage capacity and truck unloading capability at two of the stations. PBFX Operating Company LP (“PBFX Op Co”), PBFX’s wholly-owned subsidiary, serves as TVPC’s managing member. PBFX, through its ownership of PBFX Op Co, has the sole ability to direct the activities of TVPC that most significantly impact its economic performance. Accordingly, PBFX, and not PBF Holding, is considered to be the primary beneficiary for accounting purposes and as a result PBFX fully consolidates TVPC. Subsequent to the Contribution Agreement V, PBF Holding records an investment in equity method investee on its balance sheet for the 50% of TVPC that it owns. The carrying value of the Company’s equity method investment in TVPC was $171,903 and $179,882 at December 31, 2017 and 2016 , respectively. The equity investment in TVPC, through TVP Holding Company LLC “TVP Holding”, is included in the Non-Guarantor financial position and results of PBF Holding disclosed in “Note 21- Consolidating Financial Statements of PBF Holding” as TVP Holding is not a guarantor of the Senior Notes. Pursuant to Contribution Agreement VI entered into on February 15, 2017, PBF Holding contributed all of the issued and outstanding limited liability company interests of Paulsboro Natural Gas Pipeline Company LLC (“PNGPC”) to PBF LLC. PBFX Op Co, PBFX’s wholly-owned subsidiary, in turn acquired the limited liability company interests in PNGPC from PBF LLC. PNGPC owns and operates an existing interstate natural gas pipeline which serves PBF Holding's Paulsboro refinery (the “Paulsboro Natural Gas Pipeline”), which is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). In connection with the PNGPC Contribution Agreement, PBFX constructed a new pipeline to replace the existing pipeline, which commenced services in August 2017. In consideration for the PNGPC limited liability company interests, PBFX delivered to PBF LLC (i) an $11,600 affiliate promissory note in favor of Paulsboro Refining Company LLC, a wholly owned subsidiary of PBF Holding (the “Promissory Note”), (ii) an expansion rights and right of first refusal agreement in favor of PBF LLC with respect to the new pipeline and (iii) an assignment and assumption agreement with respect to certain outstanding litigation involving PNGPC and the existing pipeline. As a result of the completion of the Paulsboro Natural Gas Pipeline in the fourth quarter of 2017, PBF Holding received full payment for the affiliate promissory note due from PBFX. Commercial Agreements with PBFX PBFX currently derives a substantial majority of its revenue from long-term, fee-based commercial agreements with PBF Holding relating to assets associated with the Contribution Agreements described above, the majority of which include minimum volume commitments (“MVC”) and are supported by contractual fee escalations for inflation adjustments and certain increases in operating costs. Under these agreements, PBFX provides various pipeline, rail and truck terminaling and storage services to PBF Holding and PBF Holding has committed to provide PBFX with minimum fees based on minimum monthly throughput volumes. PBF Holding believes the terms and conditions under these agreements, as well as the Omnibus Agreement (as defined below) and the Services Agreement (as defined below) each with PBFX, are generally no less favorable to either party than those that could have been negotiated with unaffiliated parties with respect to similar services. These commercial agreements (as defined in the table below) with PBFX include: Service Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Delaware City Rail Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 85,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Delaware West Ladder Rack Terminaling Services Agreement 10/1/2014 7 years, 3 months 2 x 5 40,000 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months N/A 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (b) 5/1/2016 Various (c) Evergreen 15,000 bpd (d) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (c) Evergreen 350,000 barrels (e) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (f) 8/31/2016 10 years 2 x 5 50,000 bpd Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (f) 8/31/2016 10 years 2 x 5 70,000 bpd Torrance Valley Pipeline Transportation Services Agreement - Midway Storage Tank (f) 8/31/2016 10 years 2 x 5 55,000 barrels (e) Torrance Valley Pipeline Transportation Services Agreement - Emidio Storage Tank (f) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement - Belridge Storage Tank (f) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Service Agreement (f) (g) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (f) 12/12/2014 10 years 2 x 5 3,849,271 barrels (e) PBFX or PBF Holding can declare Chalmette Storage Services Agreement (f) (h) See note (h) 10 years 2 x 5 625,000 barrels (e) ____________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) Subsequent to the Toledo Products Terminal Acquisition, the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements. (c) The East Coast Terminal related party agreements include varying term lengths, ranging from one to five years. (d) The East Coast Terminals Terminaling Service Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals’ Paulsboro, New Jersey location and PBF Holding’s Paulsboro refinery, with a 15,000 bpd MVC. (e) Reflects the overall capacity as stipulated by the storage agreement. The storage MVC is subject to the effective operating capacity of each tank, which can be impacted by routine tank maintenance and other factors. (f) These commercial agreements with PBFX are considered leases. (g) In August 2017, PBFX’s Paulsboro Natural Gas Pipeline commenced service. Concurrent with the commencement of operations, a new services agreement was entered into between PBF Holding and PNGPC. (h) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017. Omnibus Agreement At the closing of the PBFX Offering, PBF Holding entered into an omnibus agreement by and among PBFX, PBF GP, PBF LLC and PBF Holding, which has been amended and restated in connection with certain of the Contribution Agreements with PBF GP, PBF LLC and PBF Holding (as amended, the “Omnibus Agreement”) 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, as well as (i) PBF LLC’s agreement not to compete with PBFX under certain circumstances, subject to certain exceptions, (ii) 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, and (iii) a license to use the PBF Logistics trademark and name. The annual fee was increased to $6,900 effective as of January 1, 2017. Services Agreement In connection with the PBFX Offering, PBF Holding and certain of its subsidiaries entered into an operation and management services and secondment agreement with PBFX Holding, pursuant to which PBF Holding and its subsidiaries provide PBFX with the personnel necessary for PBFX to perform its obligations under the commercial agreements. PBFX reimburses 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. On February 28, 2017, PBF Holding and PBFX entered into the Fifth Amended and Restated Services Agreement (as amended, the “Services Agreement”) in connection with the PNGPC acquisition resulting in an increase to the annual fee to $6,696 . The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that PBFX may terminate any service on 30 days’ notice. Chalmette Lease and Project Management Agreement In connection with the Chalmette Storage Services Agreement, PBFX Op Co and Chalmette Refining entered into the Lease and the Project Management Agreement, which expired upon the completion of the Chalmette Storage Tank. The Lease can be extended by PBFX Op Co for two additional ten -year periods. Summary of Transactions with PBFX A summary of transactions with PBFX is as follows: Year Ended December 31, 2017 2016 2015 Reimbursements under affiliate agreements: Services Agreement $ 6,626 $ 5,121 $ 4,533 Omnibus Agreement 6,899 4,805 5,297 Total expenses under affiliate agreements 240,654 175,448 142,102 Total reimbursements under the Omnibus Agreement are included in General and administrative expenses and reimbursements under the Services Agreement and expenses under affiliate agreements are included in Cost of products and other in the Company’s statements of operations. Agreements with the Former Executive Chairman of the Board of Directors The Company has an agreement with the former 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 former Executive Chairman of PBF Energy. The Company pays a charter rate that is the lowest rate at which this aircraft is chartered to third-parties. For the year ended December 31, 2017 , the Company did not incur any charges related to the use of this airplane. For the years ended December 31, 2016 and 2015 , the Company incurred charges of $824 and $957 , respectively, related to the use of this airplane. Effective July 1, 2016, PBF Investments LLC entered into a Consulting Services Agreement with the former Executive Chairman of the Board of Directors of PBF Energy for executive consultation with respect to strategic, operational, business and financial matters. Consulting payments made under this agreement were $900 and $500 for the years ended December 31, 2017 and 2016 , respectively, and payments are expected to be $900 annually through the agreement expiration date of December 31, 2018. As of December 31, 2017 , the former Executive Chairman of the Board of Directors is no longer considered a related party. 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. There were no distributions to PBF LLC Series B Unit holders for the year ended December 31, 2017 . The total amount distributed to the PBF LLC Series B Unit holders for the years ended December 31, 2016 and 2015 was $6,152 , and $19,592 , respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
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 $125,433 , $129,768 , and $126,060 (excluding expenses for leases with affiliates of $97,771 , $46,511 and $21,352 ) for the years ended December 31, 2017 , 2016 and 2015 , respectively. The Company is party to agreements which provide for the treatment of wastewater and the supply of hydrogen and steam for certain of its refineries. The Company made purchases of $64,050 , $53,364 and $36,139 under these supply agreements for the years ended December 31, 2017 , 2016 and 2015 , respectively. The fixed and determinable amounts of the obligations under these agreements and total minimum future annual rentals to third parties and affiliates, exclusive of related costs, are approximately: Year Ending December 31, 2018 $ 237,209 2019 219,554 2020 206,226 2021 186,028 2022 145,521 Thereafter 537,400 $ 1,531,938 Employment Agreements PBF Investments (“PBFI”) has entered into amended and restated 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, pipelines and related operations 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 Paulsboro environmental liability of $10,282 recorded as of December 31, 2017 ( $10,792 as of December 31, 2016 ) represents the present value of expected future costs discounted at a rate of 8.0% . At December 31, 2017 the undiscounted liability is $15,804 and the Company expects to make aggregate payments for this liability of $6,095 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. As of December 31, 2017 and 2016 , this liability is self-guaranteed by the Company. In connection with the acquisition of the Delaware City assets, Valero Energy Corporation (“Valero”) remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations. In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) 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 connection with the acquisition of the Chalmette refinery, the Company obtained $3,936 in financial assurance (in the form of a surety bond) to cover estimated potential site remediation costs associated with an agreed to Administrative Order of Consent with the EPA. The estimated cost assumes remedial activities will continue for a minimum of thirty years. Further, in connection with the acquisition of the Chalmette refinery, the Company purchased a ten year, $100,000 environmental insurance policy to insure against unknown environmental liabilities at the refinery. At the time the Company acquired Chalmette refinery it was subject to a Consolidated Compliance Order and Notice of Potential Penalty (the “Order”) issued by the Louisiana Department of Environmental Quality (“LDEQ”) covering deviations from 2009 and 2010. Chalmette Refining and LDEQ subsequently entered into a dispute resolution agreement to negotiate the resolution of deviations inside and outside the periods covered by the Order. Although a settlement agreement has not been finalized, the administrative penalty is anticipated to be approximately $741 , including beneficial environmental projects. To the extent the administrative penalty exceeds such amount, it is not expected to be material to the Company. The Delaware City refinery is appealing a Notice of Penalty Assessment and Secretary’s Order issued in March 2017, including a $150 fine, alleging violations of a 2013 Secretary’s Order authorizing crude oil shipment by barge. DNREC determined that the Delaware City refinery had violated the 2013 order by failing to make timely and full disclosure to DNREC about the nature and extent of those shipments, and had misrepresented the number of shipments that went to other facilities. The Penalty Assessment and Secretary’s Order conclude that the 2013 Secretary’s Order was violated by the Delaware City refinery by shipping crude oil from the Delaware City terminal to three locations other than the Paulsboro refinery, on 15 days in 2014, making a total of 17 separate barge shipments containing approximately 35.7 million gallons of crude oil in total. On April 28, 2017, the Delaware City refinery appealed the Notice of Penalty Assessment and Secretary’s Order. On March 5, 2018, Notice of Penalty Assessment was settled by DNREC, the Delaware Attorney General and Delaware City refinery for $100 . The Delaware City refinery made no admissions with respect to the alleged violations and agreed to request a Coastal Zone Act status decision prior to making crude oil shipments to destinations other than Paulsboro. On December 28, 2016, DNREC issued a Coastal Zone Act permit (the “Ethanol Permit”) to DCR allowing the utilization of existing tanks and existing marine loading equipment at their existing facilities to enable denatured ethanol to be loaded from storage tanks to marine vessels and shipped to offsite facilities. On January 13, 2017, the issuance of the Ethanol Permit was appealed by two environmental groups. On February 27, 2017, the Coastal Zone Industrial Board (the “Coastal Zone Board”) held a public hearing and dismissed the appeal, determining that the appellants did not have standing. The appellants filed an appeal of the Coastal Zone Board’s decision with the Delaware Superior Court (the “Superior Court”) on March 30, 2017. On January 19, 2018, the Superior Court rendered an Opinion regarding the decision of the Coastal Zone Board to dismiss the appeal of the Ethanol Permit for the ethanol project. The Judge determined that the record created by the Coastal Zone Board was insufficient for the Superior Court to make a decision, and therefore remanded the case back to the Coastal Zone Board to address the deficiency in the record. Specifically, the Superior Court directed the Coastal Zone Board to address any evidence concerning whether the appellants’ claimed injuries would be affected by the increased quantity of ethanol shipments. During the hearing before the Coastal Zone Board on standing, one of the appellants’ witnesses made a reference to the flammability of ethanol, without any indication of the significance of flammability/explosivity to specific concerns. Moreover, the appellants did not introduce at hearing any evidence of the relative flammability of ethanol as compared to other materials shipped to and from the refinery. However, the sole dissenting opinion from the Coastal Zone Board focused on the flammability/explosivity issue, alleging that the appellants’ testimony raised the issue as a distinct basis for potential harms. Once the Board responds to the remand, it will go back to the Superior Court to complete its analysis and issue a decision. In connection with the acquisition of the Torrance refinery and related logistics assets, the Company assumed certain pre-existing environmental liabilities totaling $136,487 as of December 31, 2017 ( $142,456 as of December 31, 2016 ), related to certain environmental remediation obligations to address existing soil and groundwater contamination and monitoring activities and other clean-up activities, which reflects the current estimated cost of the remediation obligations. The Company expects to make aggregate payments for this liability of $32,426 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. In addition, in connection with the acquisition of the Torrance refinery and related logistics assets, the Company purchased a ten year, $100,000 environmental insurance policy to insure against unknown environmental liabilities. Furthermore, in connection with the acquisition, the Company assumed responsibility for certain specified environmental matters that occurred prior to the Company’s ownership of the refinery and the logistics assets, including specified incidents and/or notices of violations (“NOVs”) issued by regulatory agencies in various years before the Company’s ownership, including the Southern California Air Quality Management District (“SCAQMD”) and the Division of Occupational Safety and Health of the State of California (“Cal/OSHA”). Additionally, subsequent to the acquisition, further NOVs were issued by the SCAQMD, Cal/OSHA, the City of Torrance and the City of Torrance Fire Department related to alleged operational violations, emission discharges and/or flaring incidents at the refinery and the logistics assets both before and after the Company’s acquisition. In addition, subsequent to the acquisition, EPA and the California Department of Toxic Substances Control (“DTSC”) conducted inspections related to Torrance operations and issued preliminary findings related to potential operational violations. On March 1, 2018, the Company received a notice of intent to sue from Environmental Integrity Project, on behalf of Environment California, under the Resource Conservation and Recovery Act with respect to the alleged violations from EPA’s and DTSC’s inspections. On March 2, 2018, DTSC issued an order to correct alleged violations relating to the accumulation of oil bearing materials. No settlement or penalty demands have been received to date with respect to any of the NOVs, preliminary findings, or order that are in excess of $100 . As the ultimate outcomes are uncertain, the Company cannot currently estimate the final amount or timing of their resolution. It is reasonably possible that SCAQMD, Cal/OSHA, the City of Torrance, EPA and/or DTSC will assess penalties in excess of $100 but any such amount is not expected to have a material impact on the Company’s financial position, results of operations or cash flows, individually or in the aggregate. Applicable Federal and State Regulatory Requirements The Company’s operations and many of the products it manufactures are subject to certain specific requirements of the Clean Air Act (the “CAA”) and related state and local regulations. The CAA contains provisions that require capital expenditures for the installation of certain air pollution control devices at the Company’s refineries. Subsequent rule making authorized by the CAA or similar laws or new agency interpretations of existing rules, may necessitate additional expenditures in future years. In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 parts per million (“PPM”) sulfur. Since July 1, 2012, other states in the Northeast market began requiring heating oil sold in their state to contain no more than 15 PPM sulfur. Currently, all of the Northeastern states and Washington DC have adopted sulfur controls on heating oil. Most of the Northeastern states will now require heating oil with 15 PPM or less sulfur by July 1, 2018 (except for Pennsylvania and Maryland where less than 500 PPM sulfur is required). 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 CAA. This final rule establishes more stringent vehicle emission standards and further reduces the sulfur content of gasoline starting in January 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 refineries are complying with these new requirements as planned, either directly or using flexibility provided by sulfur credits generated or purchased in advance as an economic optimization. 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. In November 2017, the EPA issued final 2018 RFS standards that will slightly increase renewable volume standards from final 2017 levels. It is not clear that renewable fuel producers will be able to produce the volumes of these fuels required for blending in accordance with the 2018 standards. Despite decreasing 7% in comparison to 2017, the final 2018 cellulosic standard is still set at approximately 125% of the 2016 standard. It is likely that cellulosic RIN production will be lower than needed forcing obligated parties, such as us, to purchase cellulosic “waiver credits” to comply in 2018 (the waiver credit option by regulation is only available for the cellulosic standard). The advanced and total RIN requirements were kept relatively flat in comparison to 2017, but remain 19% and 7% higher than final 2016 levels. Production of advanced RINs has been below what is needed for compliance in 2017 and obligated parties, such as us, will likely continue to rely on the nesting feature of the biodiesel RIN to comply with the advanced standard in 2018. Consistent with 2017, compliance in 2018 will likely rely on obligated parties drawing down the supply of excess RINs collectively known as the “RIN bank” and could tighten the RIN market potentially raising RIN prices further. While a proposal to change the point of obligation under the RFS program to the “blender” of renewable fuels was denied by the EPA in November of 2017, we remain hopeful that the current presidential administration will initiate necessary changes to the RFS program in the future and provide relief to us and other downstream refiners that continue to feel the burden of increased costs to comply with RFS. In addition, on December 1, 2015 the EPA finalized revisions to an existing air regulation concerning Maximum Achievable Control Technologies (“MACT”) for Petroleum Refineries. The regulation requires additional continuous monitoring systems for eligible process safety valves relieving to atmosphere, minimum flare gas heat (Btu) content, and delayed coke drum vent controls to be installed by January 30, 2019. In addition, a program for ambient fence line monitoring for benzene was implemented prior to the deadline of January 30, 2018. The Company is in the process of implementing the requirements of this regulation. The regulation does not have a material impact on the Company’s financial position, results of operations or cash flows. 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 state agencies have 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. As a result of the Torrance Acquisition, the Company is subject to greenhouse gas emission control regulations in the state of California pursuant to Assembly Bill 32 (“AB32”). AB32 imposes a statewide cap on greenhouse gas emissions, including emissions from transportation fuels, with the aim of returning the state to 1990 emission levels by 2020. AB32 is implemented through two market mechanisms including the Low Carbon Fuel Standard (“LCFS”) and Cap and Trade, which was extended for an additional 10 years to 2030 in July 2017. The Company is responsible for the AB32 obligations related to the Torrance refinery beginning on July 1, 2016 and must purchase emission credits to comply with these obligations. Additionally, in September 2016, the state of California enacted Senate Bill 32 (“SB32”) which further reduces greenhouse gas emissions targets to 40 percent below 1990 levels by 2030. However, subsequent to the acquisition, the Company is recovering the majority of these costs from its customers, and as such does not expect this obligation to materially impact the Company’s financial position, results of operations, or cash flows. To the degree there are unfavorable changes to AB32 or SB32 regulations or the Company is unable to recover such compliance costs from customers, these regulations could have a material adverse effect on our financial position, results of operations and cash flows. The Company is subject to obligations to purchase RINs. On February 15, 2017, the Company received a notification that EPA records indicated that PBF Holding used potentially invalid RINs that were in fact verified under the EPA’s RIN Quality Assurance Program (“QAP”) by an independent auditor as QAP A RINs. Under the regulations, use of potentially invalid QAP A RINs provided the user with an affirmative defense from civil penalties provided certain conditions are met. The Company has asserted the affirmative defense and if accepted by the EPA will not be required to replace these RINs and will not be subject to civil penalties under the program. It is reasonably possible that the EPA will not accept the Company’s defense and may assess penalties in these matters but any such amount is not expected to have a material impact on the Company’s financial position, results of operations or cash flows. As of January 1, 2011, the Company is required to comply with the EPA’s Control of Hazardous Air Pollutants From Mobile Sources, or MSAT2, regulations on gasoline that impose reductions in the benzene content of its produced gasoline. The Company purchases benzene credits to meet these requirements. The Company’s planned capital projects will reduce the amount of benzene credits that it needs to purchase. In addition, the renewable fuel standards mandate the blending of prescribed percentages of renewable fuels (e.g., ethanol and biofuels) into the Company’s produced gasoline and diesel. These new requirements, other requirements of the CAA and other presently existing or future environmental 25 regulations may cause the Company to make substantial capital expenditures as well as the purchase of credits at significant cost, to enable its refineries to produce products that meet applicable requirements. The federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (“CERCLA”), also known as “Superfund,” imposes liability, without regard to fault or the legality of the original conduct, on certain classes of persons who are considered to be responsible for the release of a “hazardous substance” into the environment. These persons include the current or former owner or operator of the disposal site or sites where the release occurred and companies that disposed of or arranged for the disposal of the hazardous substances. Under CERCLA, such persons may be subject to joint and several liability for investigation and the costs of cleaning up the hazardous substances that have been released into the environment, for damages to natural resources and for the costs of certain health studies. As discussed more fully above, certain of the Company’s sites are subject to these laws and the Company may be held liable for investigation and remediation costs or claims for natural resource damages. It is not uncommon for neighboring landowners and other third parties to file claims for personal injury and property damage allegedly caused by hazardous substances or other pollutants released into the environment. Analogous state laws impose similar responsibilities and liabilities on responsible parties. In the Company’s current normal operations, it has generated waste, some of which falls within the statutory definition of a “hazardous substance” and some of which may have been disposed of at sites that may require cleanup under Superfund. The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows. PBF LLC Limited Liability Company Agreement The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC, regardless of whether such holders receive cash distributions from PBF LLC. PBF Energy ultimately may not receive cash distributions from PBF LLC equal to its share of such taxable income or even equal to the actual tax due with respect to that income. For example, PBF LLC is required to include in taxable income PBF LLC’s allocable share of PBFX’s taxable income and gains (such share to be determined pursuant to the partnership agreement of PBFX), regardless of the amount of cash distributions received by PBF LLC from PBFX, and such taxable income and gains will flow-through to PBF Energy to the extent of its allocable share of the taxable income of PBF LLC. As a result, at certain times, the amount of cash otherwise ultimately available to PBF Energy on account of its indirect interest in PBFX may not be sufficient for PBF Energy to pay the amount of taxes it will owe on account of its indirect interests in PBFX. Taxable income of PBF LLC generally is allocated to the holders of PBF LLC units (including PBF Energy) pro-rata in accordance with their respective share of the net profits and net losses of PBF LLC. In general, PBF LLC is required to make periodic tax distributions to the members of PBF LLC, including PBF Energy, pro-rata in accordance with their respective percentage interests for such period (as determined under the amended and restated limited liability company agreement of PBF LLC), subject to available cash and applicable law and contractual restrictions (including pursuant to our debt instruments) and based on certain assumptions. Generally, these tax distributions are required to be in an amount equal to our estimate of the taxable income of PBF LLC for the year multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate prescribed for an individual or corporate resident in New York, New York (taking into account the nondeductibility of certain expenses). If, with respect to any given calendar year, the aggregate periodic tax distributions were less than the actual taxable income of PBF LLC multiplied by the assumed tax rate, PBF LLC is required to make a “true up” tax distribution, no later than March 15 of the following year, equal to such difference, subject to the available cash and borrowings of PBF LLC. PBF LLC generally obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX. Tax Receivable Agreement PBF Energy (the Company’s indirect parent) entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefits deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy’s Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions. The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC or 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 96.7% and 96.5% interest in PBF LLC as of December 31, 2017 and December 31, 2016 , respectively. PBF LLC generally obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX. As a result of the reduction of the corporate federal tax rate from 35% to 21% as part of the Tax Cut Jobs Act (“TCJA”), PBF Energy’s liability associated with the Tax Receivable Agreement was reduced.

EQUITY STRUCTURE

EQUITY STRUCTURE	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
EQUITY STRUCTURE	EQUITY STRUCTURE PBF Holding has no common stock outstanding. As of December 31, 2017 , 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 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 current and former 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. Noncontrolling Interest Subsequent to the Chalmette Acquisition, PBF Holding recorded noncontrolling interests in two subsidiaries of Chalmette Refining. PBF Holding, through Chalmette Refining, owns an 80% ownership interest in both Collins Pipeline Company and T&M Terminal Company. The Company recorded earnings attributable to the noncontrolling interest in these subsidiaries of $95 and $269 for the years ended December 31, 2017 and December 31, 2016 , respectively.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2017
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, 2017 2016 2015 PBF Energy options $ 9,369 $ 11,020 $ 7,528 PBF Energy restricted shares 12,134 7,276 1,690 $ 21,503 $ 18,296 $ 9,218 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. 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 addition, options to purchase PBF LLC Series A units were granted to certain employees, management and directors. 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 Unit compensatory warrants or options in 2017 , 2016 or 2015 . The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2017 , 2016 and 2015 : Number of PBF LLC Series A Compensatory Warrants and Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Stock Based Compensation, Outstanding at January 1, 2015 801,479 $ 10.53 6.41 Exercised (160,700 ) 10.28 — Outstanding at December 31, 2015 640,779 $ 10.59 5.46 Exercised (27,833 ) 10.00 — Outstanding at December 31, 2016 612,946 $ 10.62 4.47 Exercised (126,634 ) 10.17 — Outstanding at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2016 612,946 $ 10.62 4.47 Exercisable and vested at December 31, 2015 640,779 $ 10.59 5.46 Expected to vest at December 31, 2017 486,312 $ 10.73 3.52 The total intrinsic value of stock options both outstanding and exercisable at December 31, 2017 and December 31, 2016 was $12,016 and $10,577 , respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2017 , 2016 , and 2015 was $2,301 , $461 , and $3,452 , respectively. There was no unrecognized compensation expense related to PBF LLC Series A warrants and options at December 31, 2017 and December 31, 2016 . Prior to 2014, members of management of the Company had also purchased non-compensatory Series A warrants in PBF LLC with an exercise price of $10.00 per unit, all of which were immediately exercisable. There were no non-compensatory warrants exercised during the years ended December 31, 2017 and December 31, 2016 . At December 31, 2017 and 2016 , there were 32,719 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. There was no activity related to the Series B units for the years ended December 31, 2017 , 2016 or 2015 . PBF Energy options and restricted stock PBF Energy grants awards of its Class A common stock under its equity incentive plans which authorize the granting of various stock and stock-related awards to directors, 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 plans. The PBF Energy options and restricted Class A common stock 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 following table summarizes activity for PBF Energy restricted stock for the years ended December 31, 2017 , 2016 and 2015 . Number of Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 85,288 $ 31.49 Granted 247,720 30.97 Vested (38,128 ) 32.84 Forfeited — — Nonvested at December 31, 2015 294,880 $ 30.87 Granted 360,820 22.44 Vested (134,331 ) 31.43 Forfeited — — Nonvested at December 31, 2016 521,369 $ 24.89 Granted 762,425 25.86 Vested (172,978 ) 24.99 Forfeited (15,100 ) 24.18 Nonvested at December 31, 2017 1,095,716 $ 25.56 The estimated fair value of PBF Energy options granted during the years ended December 31, 2017 , 2016 and 2015 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2017 December 31, 2016 December 31, 2015 Expected life (in years) 6.25 6.25 6.25 Expected volatility 39.5 % 39.7 % 38.4 % Dividend yield 4.58 % 4.73 % 3.96 % Risk-free rate of return 2.09 % 1.42 % 1.58 % Exercise price $ 26.52 $ 26.18 $ 30.28 The following table summarizes activity for PBF Energy options for the years ended December 31, 2017 , 2016 and 2015 . Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2015 2,401,875 $ 25.97 8.67 Granted 1,899,500 30.28 10.00 Exercised (30,000 ) 25.79 — Forfeited (15,000 ) 26.38 — Outstanding at December 31, 2015 4,256,375 $ 27.89 8.32 Granted 1,792,000 26.18 10.00 Exercised (11,250 ) 25.86 — Forfeited (66,500 ) 28.74 — Outstanding at December 31, 2016 5,970,625 $ 27.37 8.02 Granted 1,638,075 26.52 10.00 Exercised (462,500 ) 25.65 — Forfeited (263,425 ) 27.71 — Outstanding at December 31, 2017 6,882,775 $ 27.27 7.82 Exercisable and vested at December 31, 2017 2,958,875 $ 27.58 6.77 Exercisable and vested at December 31, 2016 2,271,375 $ 27.23 7.21 Exercisable and vested at December 31, 2015 1,136,250 $ 26.22 7.61 Expected to vest at December 31, 2017 6,882,775 $ 27.27 7.82 The total estimated fair value of PBF Energy options granted in 2017 and 2016 was $10,913 and $11,346 and the weighted average per unit fair value was $6.66 and $6.33 . The total intrinsic value of stock options outstanding and exercisable at December 31, 2017 , was $56,656 and $23,665 , respectively. The total intrinsic value of stock options outstanding and exercisable at December 31, 2016, was $11,676 and $3,914 , respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2017 and 2016 was $2,365 and $5 , respectively. Unrecognized compensation expense related to PBF Energy options at December 31, 2017 was $21,809 , which will be recognized from 2018 through 2021.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2017
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 $23,321 , $19,746 and $12,753 for the years ended December 31, 2017 , 2016 and 2015 , respectively. Defined Benefit and Post-Retirement 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 “Supplemental Plan”). 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, Toledo, Chalmette and Torrance 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, amended in 2014 to include Delaware City and Toledo employees, amended in 2015 to include Chalmette employees and amended in 2016 to include Torrance 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, 2017 and 2016 were as follows: Pension Plans Post-Retirement Medical Plan 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of year $ 135,508 $ 100,011 $ 22,740 $ 17,729 Service cost 40,572 36,359 1,263 1,047 Interest cost 4,336 3,096 688 528 Plan amendments 462 — — 2,524 Plan settlements (4,881 ) — — — Benefit payments (4,034 ) (3,449 ) (693 ) (575 ) Actuarial loss (gain) 13,268 (509 ) (2,471 ) 1,487 Projected benefit obligation at end of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Change in plan assets: Fair value of plan assets at beginning of year $ 75,367 $ 57,502 $ — $ — Actual return on plan assets 14,019 3,995 — — Benefits paid (4,034 ) (3,449 ) (693 ) (575 ) Plan settlements (4,881 ) — — — Employer contributions 41,181 17,319 693 575 Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Less benefit obligations at end of year 185,231 135,508 21,527 22,740 Funded status at end of year $ (63,579 ) $ (60,141 ) $ (21,527 ) $ (22,740 ) The accumulated benefit obligations for the Company’s Pension Plans exceed the fair value of the assets of those plans at December 31, 2017 and 2016 . The accumulated benefit obligation for the defined benefit plans approximated $148,011 and $108,838 at December 31, 2017 and 2016 , 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 Medical Plan 2018 $ 9,109 $ 1,257 2019 10,878 1,512 2020 13,282 1,764 2021 16,636 1,868 2022 20,080 1,867 Years 2023-2027 128,837 9,487 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 $34,800 to the Company’s Pension Plans during 2018 . The components of net periodic benefit cost were as follows for the years ended December 31, 2017 , 2016 and 2015 : Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Components of net period benefit cost: Service cost $ 40,572 $ 36,359 $ 24,298 $ 1,263 $ 1,047 $ 967 Interest cost 4,336 3,096 2,974 688 528 558 Expected return on plan assets (5,766 ) (4,681 ) (3,422 ) — — — Settlement loss recognized 993 — — — — — Amortization of prior service cost 53 53 53 646 541 326 Amortization of actuarial loss 452 1,043 1,228 — — — Net periodic benefit cost $ 40,640 $ 35,870 $ 25,131 $ 2,597 $ 2,116 $ 1,851 Lump sum payments made by the Supplemental Plan to employees retiring in 2017 exceeded the Plan’s total service and interest costs expected for 2017. Settlement losses are required to be recorded when lump sum payments exceed total service and interest costs. As a result, the 2017 pension expense includes a settlement expense related to our cumulative lump sum payments made during the year. The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2017 , 2016 and 2015 were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Prior service costs (credits) $ 462 $ — $ — $ — $ 2,524 $ 1,533 Net actuarial loss (gain) 5,015 176 (2,220 ) (2,471 ) 1,487 312 Amortization of losses and prior service cost (1,410 ) (1,096 ) (1,281 ) (646 ) (541 ) (326 ) Total changes in other comprehensive loss (income) $ 4,067 $ (920 ) $ (3,501 ) $ (3,117 ) $ 3,470 $ 1,519 The pre-tax amounts in accumulated other comprehensive loss as of December 31, 2017 and 2016 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2017 2016 Prior service (costs) credits $ (885 ) $ (476 ) $ (5,337 ) $ (5,983 ) Net actuarial (loss) gain (22,544 ) (18,975 ) 593 (1,878 ) Total $ (23,429 ) $ (19,451 ) $ (4,744 ) $ (7,861 ) The following pre-tax amounts included in accumulated other comprehensive loss as of December 31, 2017 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2018 : Pension Benefits Post-Retirement Medical Plan Amortization of prior service (costs) credits $ (86 ) $ 646 Amortization of net actuarial (loss) gain (285 ) — Total $ (371 ) $ 646 The weighted average assumptions used to determine the benefit obligations as of December 31, 2017 and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2017 2016 2017 2016 Discount rate - benefit obligations 3.58 % 4.07 % 3.55 % 4.08 % 3.33 % 3.68 % Rate of compensation increase 4.53 % 4.81 % 5.00 % 5.50 % — — The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2017 , 2016 and 2015 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 2017 2016 2015 Discount rates: Effective rate for service cost 4.15 % 4.15 % 4.25 % 4.17 % 4.17 % 4.30 % 4.10 % 4.10 % 4.32 % Effective rate for interest cost 3.38 % 3.38 % 3.31 % 3.20 % 3.20 % 3.16 % 3.11 % 3.11 % 3.09 % Effective rate for interest on service cost 3.59 % 3.59 % 3.51 % 3.63 % 3.63 % 3.37 % 3.84 % 3.84 % 4.04 % Expected long-term rate of return on plan assets 6.50 % 7.00 % 7.00 % N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.81 % 4.81 % 4.81 % 5.50 % 5.50 % 5.50 % N/A N/A N/A The assumed health care cost trend rates as of December 31, 2017 and 2016 were as follows: Post-Retirement Medical Plan 2017 2016 Health care cost trend rate assumed for next year 6.0 % 6.1 % 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 2038 2038 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 post-retirement benefits: 1% Increase 1% Decrease Effect on total service and interest cost components $ 15 $ (14 ) Effect on accumulated post-retirement benefit obligation 307 (291 ) The table below presents the fair values of the assets of the Company’s Qualified Plan as of December 31, 2017 and 2016 by level of fair value hierarchy. Assets categorized in Level 2 of the hierarchy consist of collective trusts and are measured at fair value based on the closing net asset value (“NAV”) as determined by the fund manager and reported daily. 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 NAV as Practical Expedient (Level 2) December 31, 2017 2016 Equities: Domestic equities $ 36,582 $ 23,451 Developed international equities 17,236 10,736 Emerging market equities 8,474 5,164 Global low volatility equities 9,983 6,360 Fixed-income 45,469 29,576 Cash and cash equivalents 3,908 80 Total $ 121,652 $ 75,367 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, 2017 , the plan’s target allocations for plan assets are 54% invested in equity securities, 40% fixed income investments and 6% in real estate. 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, 2017
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, 2017 2016 2015 Gasoline and distillates $ 18,316,079 $ 14,017,350 $ 11,553,716 Feedstocks and other 1,218,468 376,471 315,042 Asphalt and blackoils 1,162,339 699,966 536,496 Chemicals 770,491 554,392 452,304 Lubricants 305,101 260,358 266,371 Total Revenues $ 21,772,478 $ 15,908,537 $ 13,123,929

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES PBF Holding is a limited liability company treated as a “flow-through” entity for income tax purposes. Accordingly, there is generally no benefit or expense for federal or state income tax in the PBF Holding financial statements apart from the income tax attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining and the Company’s wholly-owned Canadian subsidiary, PBF Ltd. that are treated as C-Corporations for income tax purposes. The income tax (benefit) expense in the PBF Holding consolidated financial statements of operations consists of the following: December 31, December 31, 2016 December 31, 2015 Current income tax expense $ 1,743 $ 3,887 $ 648 Deferred income tax (benefit) expense (12,526 ) 19,802 — Total income tax (benefit) expense (10,783 ) 23,689 648 During the preparation of the financial statements for the first quarter of 2016, management determined that the deferred income tax liabilities for PBF Ltd. were understated for prior periods. For the three months ended March 31, 2016, the Company incurred $30,602 of deferred tax expense and $121 of current tax expense relating to a correction of prior periods. Tax Cuts and Jobs Act On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the TCJA. The TCJA makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries (the “Transition Tax”); (3) generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries; (4) requiring a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations; (5) eliminating the corporate alternative minimum tax (“AMT”) and changing how existing AMT credits can be realized; (6) creating the base erosion anti-abuse tax (“BEAT”), a new minimum tax; (7) creating a new limitation on deductible interest expense; and (8) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017. In connection with our initial analysis of the impact of the TCJA, PBF Energy estimated and recognized the measurement of the tax effects related to the TCJA based on the facts and interpretations of the legislation that currently exist noting that the estimated and recognized amounts pertaining to the PBF Holding subsidiaries noted above was not material for the year ended December 31, 2017.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2017
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, 2017 and 2016 . 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, 2017 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 $ 4,730 $ — $ — $ 4,730 N/A $ 4,730 Commodity contracts 10,031 357 — 10,388 (10,388 ) — Liabilities: Commodity contracts 51,673 33,035 — 84,708 (10,388 ) 74,320 Catalyst lease obligations — 59,048 — 59,048 — 59,048 Derivatives included with inventory intermediation agreement obligations — 7,721 — 7,721 — 7,721 As of December 31, 2016 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 $ 342,837 $ — $ — $ 342,837 N/A $ 342,837 Commodity contracts 948 35 — 983 (983 ) — Derivatives included with inventory intermediation agreement obligations — 6,058 — 6,058 — 6,058 Liabilities: Commodity contracts 859 3,548 84 4,491 (983 ) 3,508 Catalyst lease obligations — 45,969 — 45,969 — 45,969 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. • 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 prices used to value these swaps were derived using broker quotes, prices from other third party sources and other available market based data. • The 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. Non-qualified pension plan assets are measured at fair value using a market approach based on published net asset values of mutual funds as a practical expedient. As of December 31, 2017 and 2016 , $9,593 and $9,440 , respectively, were included within Deferred charges and other assets, net for these non-qualified pension plan assets. 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, 2017 2016 Balance at beginning of period $ (84 ) $ 3,543 Purchases — — Settlements 45 (1,149 ) Unrealized gain (loss) included in earnings 39 (2,478 ) Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ (84 ) There were no transfers between levels during the years ended December 31, 2017 and 2016 , respectively. Fair value of debt The table below summarizes the fair value and carrying value of debt as of December 31, 2017 and 2016 . December 31, 2017 December 31, 2016 Carrying value Fair value Carrying value Fair value Senior notes due 2025 (a) $ 725,000 $ 763,945 $ — $ — Senior notes due 2023 (a) (d) 500,000 522,101 500,000 498,801 Senior secured notes due 2020 (a) — — 670,867 696,098 Revolving Loan (b) 350,000 350,000 350,000 350,000 PBF Rail Term Loan (b) 28,366 28,366 35,000 35,000 Catalyst leases (c) 59,048 59,048 45,969 45,969 1,662,414 1,723,460 1,601,836 1,625,868 Less - Current debt (c) (10,987 ) (10,987 ) — — Less - Unamortized deferred financing costs (25,178 ) n/a (25,277 ) n/a Long-term debt $ 1,626,249 $ 1,712,473 $ 1,576,559 $ 1,625,868 (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 Notes and 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. On October 5, 2017 Delaware City Refining entered into two platinum bridge leases which will expire in 2018. The leases are payable at maturity and will not be renewed. The total outstanding balance related to these bridge leases as of December 31, 2017 was $10,987 and is included in Current debt on our Consolidated balance sheet. (d) As discussed in “Note 8 - Credit Facility and Debt”, these notes became unsecured following the Collateral Fall-Away Event on May 30, 2017.

DERIVATIVES

DERIVATIVES	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company entered into the A&R Intermediation Agreements that contain purchase obligations for certain volumes of intermediates and refined products. The purchase obligations related to 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 intermediates and refined products. The level of activity for these derivatives is based on the level of operating inventories. As of December 31, 2017 , there were 3,000,142 barrels of intermediates and refined products ( 2,942,348 barrels at December 31, 2016 ) outstanding under these derivative instruments designated as fair value 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, 2017 , there were 22,348,000 barrels of crude oil and 1,989,000 barrels of refined products ( 5,950,000 and 2,831,000 , respectively, as of December 31, 2016 ), 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, 2017 and December 31, 2016 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, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 6,058 Derivatives not designated as hedging instruments: December 31, 2017: Commodity contracts Accrued expenses $ (74,320 ) December 31, 2016: Commodity contracts Accrued expenses $ 3,508 The following table provides information about the gains or losses recognized in income on these derivative instruments and the line items in the consolidated statements of operations in which such gains and losses are reflected. Description Location of Gain or (Loss) Recognized in Income on Derivatives Gain or (Loss) Recognized in Income on Derivatives Derivatives designated as hedging instruments: For the year ended December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (13,779 ) For the year ended December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (29,453 ) For the year ended December 31, 2015 Derivatives included with inventory supply arrangement obligations Cost of products and other $ (4,251 ) Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (59,323 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2017: Commodity contracts Cost of products and other $ (85,443 ) For the year ended December 31, 2016: Commodity contracts Cost of products and other $ (55,557 ) For the year ended December 31, 2015 Commodity contracts Cost of products and other $ 32,416 Hedged items designated in fair value hedges: For the year ended December 31, 2017: Intermediate and refined product inventory Cost of products and other $ 13,779 For the year ended December 31, 2016: Intermediate and refined product inventory Cost of products and other $ 29,453 For the year ended December 31, 2015 Crude oil and feedstock inventory Cost of products and other $ 4,251 Intermediate and refined product inventory Cost of products and other $ 59,323 The Company had no ineffectiveness related to the fair value hedges as of December 31, 2017 , 2016 and 2015 .

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividend Declared On February 15, 2018, PBF Energy, PBF Holding’s indirect parent, announced a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on March 14, 2018 to Class A common stockholders of record as of February 28, 2018.

CONSOLIDATING FINANCIAL STATEME

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Subsidiary Disclosure [Abstract]
CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING PBF Services Company, Delaware City Refining Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Toledo Refining Company LLC, Chalmette Refining, L.L.C., PBF Energy Western Region LLC, Torrance Refining Company LLC, Torrance Logistics Company LLC, PBF International Inc. and PBF Investments LLC are 100% owned subsidiaries of PBF Holding and serve as guarantors of the obligations under the Senior 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 indentures dated November 24, 2015 and May 30, 2017, 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, PBF Rail Logistics Company LLC, Chalmette Logistics Company LLC, Paulsboro Terminaling Company LLC, MOEM Pipeline LLC, Collins Pipeline Company, T&M Terminal Company, TVP Holding, Torrance Basin Pipeline Company LLC and Torrance Pipeline Company LLC are consolidated subsidiaries of the Company that are not guarantors of the Senior Notes. Additionally, our 50% equity investment in Torrance Valley Pipeline Company, held by TVP Holding is included in our Non-Guarantor financial position and results of operations and cash flows as TVP Holding is not a guarantor of the Senior Notes. The Senior 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 and the Non-Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s investment in its subsidiaries and the Guarantor subsidiaries’ investments in their subsidiaries are accounted for under the equity method of accounting. . CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING BALANCE SHEET December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 Accounts receivable 903,298 7,605 40,226 — 951,129 Accounts receivable - affiliate 2,321 5,300 731 — 8,352 Inventories 1,982,315 — 231,482 — 2,213,797 Prepaid and other current assets 20,523 27,100 1,900 — 49,523 Due from related parties 28,632,914 23,302,660 6,820,693 (58,756,267 ) — Total current assets 32,027,939 23,356,121 7,121,168 (58,756,267 ) 3,748,961 Property, plant and equipment, net 21,785 2,547,229 236,376 — 2,805,390 Investment in subsidiaries — 413,136 — (413,136 ) — Investment in equity method investee — — 171,903 — 171,903 Deferred charges and other assets, net 30,141 749,749 34 — 779,924 Total assets $ 32,079,865 $ 27,066,235 $ 7,529,481 $ (59,169,403 ) $ 7,506,178 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 413,829 $ 137,149 $ 21,954 $ — $ 572,932 Accounts payable - affiliate 39,952 865 — — 40,817 Accrued expenses 1,409,212 122,722 268,925 — 1,800,859 Current debt — 10,987 — — 10,987 Deferred revenue 6,005 1,472 18 — 7,495 Note payable — 5,621 — — 5,621 Due to related parties 24,813,299 27,166,679 6,776,289 (58,756,267 ) — Total current liabilities 26,682,297 27,445,495 7,067,186 (58,756,267 ) 2,438,711 Long-term debt 1,550,206 48,024 28,019 — 1,626,249 Deferred tax liabilities — — 33,155 — 33,155 Other long-term liabilities 30,612 189,204 4,145 — 223,961 Investment in subsidiaries 632,648 — — (632,648 ) — Total liabilities 28,895,763 27,682,723 7,132,505 (59,388,915 ) 4,322,076 Commitments and contingencies Equity: Member’s equity 2,359,791 1,731,268 343,940 (2,075,208 ) 2,359,791 Retained earnings 840,431 (2,348,904 ) 53,036 2,295,868 840,431 Accumulated other comprehensive loss (26,928 ) (9,660 ) — 9,660 (26,928 ) Total PBF Holding Company LLC equity 3,173,294 (627,296 ) 396,976 230,320 3,173,294 Noncontrolling interest 10,808 10,808 — (10,808 ) 10,808 Total equity 3,184,102 (616,488 ) 396,976 219,512 3,184,102 Total liabilities and equity $ 32,079,865 $ 27,066,235 $ 7,529,481 $ (59,169,403 ) $ 7,506,178 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING BALANCE SHEET December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705 Accounts receivable 599,147 7,999 8,735 — 615,881 Accounts receivable - affiliate 2,432 4,504 695 — 7,631 Inventories 1,680,058 — 183,502 — 1,863,560 Prepaid and other current assets 27,443 12,933 160 — 40,536 Due from related parties 24,141,120 21,883,569 4,692,799 (50,717,488 ) — Total current assets 26,980,285 21,965,722 4,927,257 (50,718,951 ) 3,154,313 Property, plant and equipment, net 33,772 2,452,877 242,050 — 2,728,699 Investment in subsidiaries 705,034 440,377 — (1,145,411 ) — Investment in equity method investee — — 179,882 — 179,882 Deferred charges and other assets, net 12,317 491,673 13 — 504,003 Total assets $ 27,731,408 $ 25,350,649 $ 5,349,202 $ (51,864,362 ) $ 6,566,897 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 360,260 $ 157,277 $ 14,291 $ (1,463 ) $ 530,365 Accounts payable - affiliate 37,077 786 — — 37,863 Accrued expenses 1,094,581 201,935 166,213 — 1,462,729 Deferred revenue 10,901 1,438 1 — 12,340 Due to related parties 22,027,065 24,031,520 4,658,903 (50,717,488 ) — Total current liabilities 23,529,884 24,392,956 4,839,408 (50,718,951 ) 2,043,297 Long-term debt 1,496,085 45,908 34,566 — 1,576,559 Affiliate notes payable 86,298 — — — 86,298 Deferred tax liabilities — — 45,699 — 45,699 Other long-term liabilities 30,208 192,204 3,699 — 226,111 Total liabilities 25,142,475 24,631,068 4,923,372 (50,718,951 ) 3,977,964 Commitments and contingencies Equity: Member’s equity 2,155,863 1,714,997 374,067 (2,089,064 ) 2,155,863 Retained earnings 446,519 (999,693 ) 51,763 947,930 446,519 Accumulated other comprehensive loss (25,962 ) (8,236 ) — 8,236 (25,962 ) Total PBF Holding Company LLC equity 2,576,420 707,068 425,830 (1,132,898 ) 2,576,420 Noncontrolling interest 12,513 12,513 — (12,513 ) 12,513 Total equity 2,588,933 719,581 425,830 (1,145,411 ) 2,588,933 Total liabilities and equity $ 27,731,408 $ 25,350,649 $ 5,349,202 $ (51,864,362 ) $ 6,566,897 CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 21,489,767 $ 1,488,687 $ 2,376,654 $ (3,582,630 ) $ 21,772,478 Cost and expenses: Cost of products and other 19,354,399 962,929 2,361,129 (3,582,630 ) 19,095,827 Operating expenses (excluding depreciation and amortization expense as reflected below) (42 ) 1,596,113 31,545 — 1,627,616 Depreciation and amortization expense — 246,662 7,609 — 254,271 Cost of sales 19,354,357 2,805,704 2,400,283 (3,582,630 ) 20,977,714 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 170,437 28,258 (531 ) — 198,164 Depreciation and amortization expense 12,964 — — — 12,964 Equity income in investee — — (14,565 ) — (14,565 ) Loss on sale of asset — 1,458 — — 1,458 Total cost and expenses 19,537,758 2,835,420 2,385,187 (3,582,630 ) 21,175,735 Income (loss) from operations 1,952,009 (1,346,733 ) (8,533 ) — 596,743 Other income (expense): Equity in earnings of subsidiaries (1,349,208 ) 1,273 — 1,347,935 — Change in fair value of catalyst leases — (2,247 ) — — (2,247 ) Debt extinguishment costs (25,451 ) — — — (25,451 ) Interest expense, net (120,150 ) (1,501 ) (977 ) — (122,628 ) Income (loss) before income taxes 457,200 (1,349,208 ) (9,510 ) 1,347,935 446,417 Income tax benefit — — (10,783 ) — (10,783 ) Net income (loss) 457,200 (1,349,208 ) 1,273 1,347,935 457,200 Less: net income attributable to noncontrolling interests 95 95 — (95 ) 95 Net income (loss) attributable to PBF Holding Company LLC $ 457,105 $ (1,349,303 ) $ 1,273 $ 1,348,030 $ 457,105 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 456,139 $ (1,349,303 ) $ 1,273 $ 1,348,030 $ 456,139 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 15,808,556 $ 800,647 $ 1,524,691 $ (2,225,357 ) $ 15,908,537 Cost and expenses: Cost of products and other 13,813,293 649,242 1,527,910 (2,225,357 ) 13,765,088 Operating expenses (excluding depreciation and amortization expense as reflected below) 41 1,356,572 33,969 — 1,390,582 Depreciation and amortization expense — 194,702 9,303 — 204,005 Cost of sales 13,813,334 2,200,516 1,571,182 (2,225,357 ) 15,359,675 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 123,150 27,602 (1,109 ) — 149,643 Depreciation and amortization expense 5,835 — — — 5,835 Equity income in investee — — (5,679 ) — (5,679 ) Loss on sale of asset 2,392 150 8,832 — 11,374 Total cost and expenses 13,944,711 2,228,268 1,573,226 (2,225,357 ) 15,520,848 Income (loss) from operations 1,863,845 (1,427,621 ) (48,535 ) — 387,689 Other income (expense) Equity in earnings of subsidiaries (1,502,243 ) (74,507 ) — 1,576,750 — Change in fair value of catalyst leases — 1,422 — — 1,422 Interest expense, net (125,715 ) (1,538 ) (2,283 ) — (129,536 ) Income (loss) before income taxes 235,887 (1,502,244 ) (50,818 ) 1,576,750 259,575 Income tax expense — — 23,689 — 23,689 Net income (loss) 235,887 (1,502,244 ) (74,507 ) 1,576,750 235,886 Less: net income attributable to noncontrolling interests 269 269 — (269 ) 269 Net income (loss) attributable to PBF Holding Company LLC $ 235,618 $ (1,502,513 ) $ (74,507 ) $ 1,577,019 $ 235,617 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 233,026 $ (1,502,513 ) $ (74,507 ) $ 1,577,019 $ 233,025 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 13,085,122 $ 884,930 $ 1,633,818 $ (2,479,941 ) $ 13,123,929 Cost and expenses Cost of products and other 11,514,115 1,026,846 1,550,579 (2,479,941 ) 11,611,599 Operating expenses (excluding depreciation and amortization expense as reflected below) (3,683 ) 891,534 1,517 — 889,368 Depreciation and amortization expense — 178,577 2,845 — 181,422 Cost of sales 11,510,432 2,096,957 1,554,941 (2,479,941 ) 12,682,389 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 143,580 21,016 2,308 — 166,904 Depreciation and amortization expense 9,688 — — — 9,688 Gain on sale of assets (249 ) (105 ) (650 ) — (1,004 ) Total cost and expenses 11,663,451 2,117,868 1,556,599 (2,479,941 ) 12,857,977 Income (loss) from operations 1,421,671 (1,232,938 ) 77,219 — 265,952 Other income (expense): Equity in earnings of subsidiaries (1,154,420 ) — — 1,154,420 — Change in fair value of catalyst leases — 10,184 — — 10,184 Interest expense, net (79,310 ) (5,876 ) (3,008 ) — (88,194 ) Income (loss) before income taxes 187,941 (1,228,630 ) 74,211 1,154,420 187,942 Income tax expense — — 648 — 648 Net income (loss) 187,941 (1,228,630 ) 73,563 1,154,420 187,294 Less: net income attributable to noncontrolling interests 274 274 — (274 ) 274 Net income (loss) attributable to PBF Holding Company LLC $ 187,667 $ (1,228,904 ) $ 73,563 $ 1,154,694 $ 187,020 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 189,773 $ (1,228,904 ) $ 73,563 $ 1,154,694 $ 189,126 CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 457,200 $ (1,349,208 ) $ 1,273 $ 1,347,935 $ 457,200 Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: Depreciation and amortization 19,971 246,984 7,696 — 274,651 Stock-based compensation — 21,503 — — 21,503 Change in fair value of catalyst leases — 2,247 — — 2,247 Deferred income taxes — — (12,526 ) — (12,526 ) Non-cash change in inventory repurchase obligations 13,779 — — — 13,779 Non-cash lower of cost or market inventory adjustment (295,532 ) — — — (295,532 ) Debt extinguishment costs 25,451 — — — 25,451 Distribution received from subsidiaries — 7,200 — (7,200 ) — Pension and other post-retirement benefit costs 6,607 35,635 — — 42,242 Equity income in investee — — (14,565 ) — (14,565 ) Distributions from equity method investee — — 20,244 — 20,244 Loss on sale of assets — 1,458 — — 1,458 Equity in earnings of subsidiaries 1,349,208 (1,273 ) — (1,347,935 ) — Changes in operating assets and liabilities: Accounts receivable (304,151 ) 394 (31,491 ) — (335,248 ) Due to/from affiliates (1,696,091 ) 1,709,868 (10,544 ) — 3,233 Inventories (6,725 ) — (47,980 ) — (54,705 ) Prepaid and other current assets 6,922 (14,373 ) (1,740 ) — (9,191 ) Accounts payable 53,569 (28,168 ) 7,663 1,463 34,527 Accrued expenses 288,434 (38,022 ) 102,703 — 353,115 Deferred revenue (4,896 ) 34 17 — (4,845 ) Other assets and liabilities (11,740 ) (19,098 ) (21,136 ) — (51,974 ) Net cash (used in) provided by operating activities (97,994 ) 575,181 (386 ) (5,737 ) 471,064 Cash flows from investing activities: Expenditures for property, plant and equipment (1,884 ) (230,261 ) (511 ) — (232,656 ) Expenditures for refinery turnarounds costs — (379,114 ) — — (379,114 ) Expenditures for other assets — (31,143 ) — — (31,143 ) Equity method investment - return of capital — — 1,300 — 1,300 Due to/from affiliates (856 ) — — 856 — Net cash (used in) provided by investing activities $ (2,740 ) $ (640,518 ) $ 789 $ 856 $ (641,613 ) 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Cash flows from financing activities: Contributions from PBF LLC $ 97,000 $ — $ — $ — $ 97,000 Distributions to members (61,149 ) — — — (61,149 ) Distributions to T&M and Collins shareholders — — (9,000 ) 7,200 (1,800 ) Payment received for affiliate note receivable — 11,600 — — 11,600 Proceeds from 2025 7.25% Senior Notes 725,000 — — — 725,000 Cash paid to extinguish 2020 8.25% Senior Secured Notes (690,209 ) — — — (690,209 ) Proceeds from revolver borrowings 490,000 — — — 490,000 Repayments of revolver borrowings (490,000 ) — — — (490,000 ) Repayments of PBF Rail Term Loan — — (6,633 ) — (6,633 ) Proceeds from catalyst lease — 10,830 — — 10,830 Repayments of note payable — (1,210 ) — — (1,210 ) Due to/from affiliates — 856 — (856 ) — Deferred financing costs and other (13,425 ) — — — (13,425 ) Net cash provided by (used in) financing activities 57,217 22,076 (15,633 ) 6,344 70,004 Net (decrease) increase in cash and cash equivalents (43,517 ) (43,261 ) (15,230 ) 1,463 (100,545 ) Cash and equivalents, beginning of period 530,085 56,717 41,366 (1,463 ) 626,705 Cash and equivalents, end of period $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 235,887 $ (1,502,244 ) $ (74,507 ) $ 1,576,750 $ 235,886 Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: Depreciation and amortization 14,873 194,723 9,337 — 218,933 Stock-based compensation — 18,296 — — 18,296 Change in fair value of catalyst leases — (1,422 ) — — (1,422 ) Non-cash change in inventory repurchase obligations 29,453 — — — 29,453 Deferred income taxes — — 19,802 — 19,802 Non-cash lower of cost or market inventory adjustment (521,348 ) — — — (521,348 ) Pension and other post-retirement benefit costs 7,139 30,848 — — 37,987 Loss on sale of assets 2,392 150 8,832 — 11,374 Equity in earnings of subsidiaries 1,502,243 74,507 — (1,576,750 ) — Equity income in investee — — (5,679 ) — (5,679 ) Changes in operating assets and liabilities: Accounts receivable (168,338 ) 3,058 4,158 — (161,122 ) Due to/from affiliates (2,031,933 ) 2,046,280 (4,626 ) — 9,721 Inventories 217,629 — 18,973 — 236,602 Prepaid expense and other current assets (3,200 ) (2,675 ) 92 — (5,783 ) Accounts payable 163,272 41,025 7,405 1,812 213,514 Accrued expenses 531,613 (353,591 ) 49,964 — 227,986 Deferred revenue 6,858 1,438 1 — 8,297 Other assets and liabilities (5,833 ) (16,238 ) 1,193 — (20,878 ) Net cash (used in) provided by operating activities (19,293 ) 534,155 34,945 1,812 551,619 Cash flows from investing activities: Acquisition of Torrance refinery and related logistics assets (971,932 ) — — — (971,932 ) Expenditures for property, plant and equipment (21,563 ) (255,434 ) (5,433 ) — (282,430 ) Expenditures for refinery turnarounds costs — (198,664 ) — — (198,664 ) Expenditures for other assets — (42,506 ) — — (42,506 ) Investment in subsidiaries 12,800 — — (12,800 ) — Chalmette Acquisition working capital settlement — (2,659 ) — — (2,659 ) Capital contributions to subsidiaries (8,287 ) — — 8,287 — Proceeds from sale of assets 4,802 — 19,890 — 24,692 Net cash (used in) provided by investing activities $ (984,180 ) $ (499,263 ) $ 14,457 $ (4,513 ) $ (1,473,499 ) 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Cash flows from financing activities: Proceeds from member’s capital contributions $ — $ — $ 8,287 $ (8,287 ) $ — Contributions from PBF LLC 450,300 — — — 450,300 Distribution to parent — — (12,800 ) 12,800 — Distributions to members (139,434 ) — — — (139,434 ) Proceeds from affiliate notes payable 43,396 — — — 43,396 Repayments of affiliate notes payable (53,524 ) — — — (53,524 ) Proceeds from revolver borrowings 550,000 — — — 550,000 Repayments of revolver borrowings (200,000 ) — — — (200,000 ) Proceeds from PBF Rail Term Loan — — 35,000 — 35,000 Repayments of Rail Facility revolver borrowings — — (67,491 ) — (67,491 ) Proceeds from catalyst lease — 15,589 — — 15,589 Net cash provided by (used in) financing activities 650,738 15,589 (37,004 ) 4,513 633,836 Net (decrease) increase in cash and cash equivalents (352,735 ) 50,481 12,398 1,812 (288,044 ) Cash and equivalents, beginning of period 882,820 6,236 28,968 (3,275 ) 914,749 Cash and equivalents, end of period $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2015 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Cash flows from operating activities: Net income (loss) $ 187,941 $ (1,228,630 ) $ 73,563 $ 1,154,420 $ 187,294 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization 17,064 178,600 3,719 — 199,383 Stock-based compensation — 9,218 — — 9,218 Change in fair value of catalyst leases — (10,184 ) — — (10,184 ) Non-cash change in inventory repurchase obligations — 63,389 — — 63,389 Non-cash lower of cost or market inventory adjustment 279,785 147,441 — 427,226 Pension and other post-retirement benefit costs 7,576 19,406 — — 26,982 Gain on sale of assets (249 ) (105 ) (650 ) — (1,004 ) Equity in earnings of subsidiaries 1,154,420 — — (1,154,420 ) — Changes in operating assets and liabilities: Accounts receivable 87,689 16,124 (6,177 ) — 97,636 Due to/from affiliates (1,018,176 ) 1,133,364 (103,084 ) — 12,104 Inventories (108,751 ) (116,074 ) (47,067 ) — (271,892 ) Prepaid and other current assets 2,721 (2,999 ) (353 ) — (631 ) Accounts payable (38,609 ) 15,710 (857 ) (1,259 ) (25,015 ) Accrued expenses 27,925 8,172 (73,834 ) — (37,737 ) Deferred revenue 2,816 — — — 2,816 Other assets and liabilities (423 ) (26,769 ) 10 — (27,182 ) Net cash provided by (used in) operating activities 601,729 206,663 (154,730 ) (1,259 ) 652,403 Cash flows from investing activities: Acquisition of Chalmette refinery, net of cash acquired (601,311 ) 19,042 16,965 — (565,304 ) Expenditures for property, plant and equipment (193,898 ) (158,361 ) (106 ) — (352,365 ) Expenditures for refinery turnaround costs — (53,576 ) — — (53,576 ) Expenditures for other assets — (8,236 ) — — (8,236 ) Investment in subsidiaries 10,000 — — (10,000 ) — Capital contributions to subsidiaries (5,000 ) — — 5,000 — Proceeds from sale of assets 60,902 — 107,368 — 168,270 Net cash (used in) provided by investing activities (729,307 ) (201,131 ) 124,227 (5,000 ) (811,211 ) Cash flows from financing activities: Contributions from PBF LLC 345,000 — 5,000 (5,000 ) 345,000 Distribution to parent — — (10,000 ) 10,000 — Distributions to members (350,658 ) — — — (350,658 ) Proceeds from affiliate notes payable 347,783 — — — 347,783 Proceeds from revolver borrowings 170,000 — — — 170,000 Repayments of revolver borrowings (170,000 ) — — — (170,000 ) Proceeds from Rail Facility revolver borrowings — — 102,075 — 102,075 Repayments of Rail Facility revolver borrowings — — (71,938 ) — (71,938 ) Proceeds from Senior Secured Notes 500,000 — — — 500,000 Deferred financing costs and other (17,108 ) — — — (17,108 ) Net cash provided by financing activities 825,017 — 25,137 5,000 855,154 Net increase (decrease) in cash and cash equivalents 697,439 5,532 (5,366 ) (1,259 ) 696,346 Cash and equivalents, beginning of period 185,381 704 34,334 (2,016 ) 218,403 Cash and equivalents, end of period $ 882,820 $ 6,236 $ 28,968 $ (3,275 ) $ 914,749

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Cost Classification Policy [Text Block]	Cost Classifications Cost of products and other consists of the cost of crude oil, other feedstocks, blendstocks and purchased refined products and the related in-bound freight and transportation costs. Operating expenses (excluding depreciation and amortization) consists of direct costs of labor, maintenance and services, utilities, property taxes, environmental compliance costs and other direct operating costs incurred in connection with our refining operations. Such expenses exclude depreciation related to refining and logistics assets that are integral to the refinery production process, which is presented separately as Depreciation and amortization expense as a component of Cost of sales on the Company’s consolidated statements of operations.
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 prior periods have been reclassified to conform to the 2017 presentation. These reclassifications, in addition to the changes in “Cost and expenses” described above, include certain details about accrued expenses and deferred charges and other assets in those respective footnotes.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) 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.
Business Combinations	Business Combinations We use the acquisition method of accounting for the recognition of assets acquired and liabilities assumed in business combinations at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, we obtain the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions.
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.
Concentration of Credit Risk	Concentrations of Credit Risk For the years ended December 31, 2017 , 2016 and 2015 no single customer amounted to greater than or equal to 10% of the Company’s revenues. No single customer accounted for 10% or more of our total trade accounts receivable as of December 31, 2017 or December 31, 2016 .
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. Certain of the Company’s refineries have product offtake agreements with third-parties under which these third parties purchase a portion of the refineries’ daily gasoline production. The refineries also sell their products through short-term contracts or on the spot market. On May 4, 2017 and September 8, 2017, PBF Holding and its subsidiaries, DCR and PRC, entered into amendments to the inventory intermediation agreements (as amended in the second and third quarters of 2017, the “A&R Intermediation Agreements”) with J. Aron & Company, a subsidiary of The Goldman Sachs Group, Inc. (“J. Aron”), pursuant to which certain terms of the existing inventory intermediation agreements were amended, including, among other things, pricing and an extension of the terms. As a result of the amendments (i) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and PRC relating to the Paulsboro refinery extends the term to December 31, 2019, which term may be further extended by mutual consent of the parties to December 31, 2020 and (ii) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and DCR relating to the Delaware City refinery extends the term to July 1, 2019, which term may be further extended by mutual consent of the parties to July 1, 2020. Pursuant to each A&R Intermediation Agreement, J. Aron, will continue to purchase and hold title to certain of the intermediate and finished products (the “Products”) produced by the Paulsboro and Delaware City refineries (the “Refineries”), respectively, and delivered into tanks at the Refineries. Furthermore, J. Aron agrees to sell the Products back to Paulsboro refinery and Delaware City refinery as the Products are discharged out of the Refineries’ tanks. 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 J. Aron. Additionally, J. Aron has the right to store the Products purchased in tanks under the A&R Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding will continue to market and sell the Products independently to third parties.
Receivables	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, 2017 and 2016 .
Sales And Excise Tax Payable	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.
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 (generally 1 to 8 years ).
Intangible Assets	Intangible assets with finite lives primarily consist of emission credits and permits and are amortized over their estimated useful lives (generally 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.
Equity Method Investments, Policy [Policy Text Block]	Investments in Equity Method Investments For equity investments that are not required to be consolidated under the variable or voting interest model, the Company evaluates the level of influence it is able to exercise over an entity’s operations to determine whether to use the equity method of accounting. The Company’s judgment regarding the level of control over an equity method investment includes considering key factors such as its ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Amounts recognized for equity method investments are included in equity method investments in the consolidated balance sheet and adjusted for the Company’s share of the net earnings and losses of the investee and cash distributions, which are included in the consolidated statements of operations and the consolidated statements of cash flows. Amounts recognized for earnings in excess of distributions of the Company’s equity method investments are included in the operating section of the consolidated statements of cash flows. The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may be impaired. A loss is recorded in earnings in the current period to write down the carrying value of the investment to fair value if a decline in the value of an equity method investment is determined to be other than temporary.
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 and officers. 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 with forfeitures recognized in the period they occur.
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 expense for federal or state income tax in the accompanying financial statements apart from the income taxes attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining and the Company’s wholly-owned Canadian subsidiary, PBF Energy Limited (“PBF Ltd”). These subsidiaries are treated as C-corporations for tax purposes. The Federal tax returns for all years since 2014 and state tax returns for all years since 2013 or 2014 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, 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 Adopted Accounting Guidance Effective January 1, 2017, the Company adopted Accounting Standard Update (“ASU”) No. 2016-06, “Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2016-06”). ASU 2016-6 was issued in March 2016 by the Financial Accounting Standards Board (“FASB”) to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 was issued by the FASB in March 2016 to simplify certain aspects of the accounting for share-based payments to employees. The guidance in ASU 2016-09 requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled rather than recording excess tax benefits or deficiencies in additional paid-in capital. The guidance in ASU 2016-09 also allows an employer to repurchase more of an employee’s shares than it could prior to its adoption for tax withholding purposes without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”). ASU 2016-17 was issued by the FASB in October 2016 to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current GAAP. The amendments in this ASU require that a reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. Early adoption of ASU 2017-01 is permitted and the Company early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” requiring revenue to be recognized when promised goods or services are transferred to customers in an amount that reflects the expected consideration for these goods or services. The new guidance supersedes the revenue recognition requirements in FASB ASC Topic 605, “Revenue Recognition”, and most industry-specific guidance. The Company has adopted this new standard effective January 1, 2018, using the modified retrospective application, whereby a cumulative effect adjustment will be recognized upon adoption, if applicable, and the guidance will be applied prospectively. The Company has completed our evaluation of the provisions of this standard and concluded that the adoption will not materially change the amount or timing of revenues recognized by the Company, nor will it materially affect the Company’s financial position. The majority of the Company’s revenues are generated from the sale of refined petroleum products and ethanol. These revenues are largely based on the current spot (market) prices of the products sold, which represent consideration specifically allocable to the products being sold on a given day, and the Company recognizes those revenues upon delivery and transfer of title to the products to its customers. The time at which delivery and transfer of title occurs is the point when the Company’s control of the products is transferred to its customers and when the Company’s performance obligation to its customers is fulfilled. Under the modified retrospective method of adoption, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The Company does not, however, expect to make such an adjustment to retained earnings as the Company has determined any such adjustment to not be material. The Company is currently developing its revenue disclosures and enhancing its accounting systems to enable the preparation of such disclosures. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide additional clarification and implementation guidance for leases related to ASU 2016-02 including ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”) (collectively, the Company refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”) The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. ASU 2018-01 provides a practical expedient whereby land easements (also known as “rights of way”) that are not accounted for as leases under existing GAAP would not need to be evaluated under ASU 2016-02; however the Updated Lease Guidance would apply prospectively to all new or modified land easements after the effective date of ASU 2016-02. In January 2018, the FASB issued a proposed ASU that would provide an additional transition method for the Updated Lease Guidance for lessees and a practical expedient for lessors. As proposed, this additional transition method would allow lessees to initially apply the requirements of ASU 2016-02 by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The proposed practical expedient would allow lessors to not separate non-lease components from the related lease components in certain situations. Assuming the proposed ASU is approved after the comment period, the proposed ASU would have the same effective date as ASU 2016-02. While early adoption is permitted, the Company will not early adopt this Updated Lease Guidance. The Company has established a working group to study and lead implementation of the Updated Lease Guidance. This working group has been meeting on a regular basis and has instituted a preliminary task plan designed to meet the implementation deadline for ASU 2016-02. The Company has also evaluated and purchased a lease software system and has begun implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on its consolidated financial statements and related disclosures. At this time, the Company has identified that the most significant impacts of the Updated Lease Guidance will be to bring nearly all leases on its balance sheet with “right of use assets” and “lease obligation liabilities” as well as accelerating the interest expense component of financing leases. While the assessment of the impacts arising from this standard is progressing, the Company has not fully determined the impacts on its business processes, controls or financial statement disclosures at this time. In March 2017, the FASB issued ASU No. 2017-07, “Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”), which provides guidance to improve the reporting of net benefit cost in the income statement and on the components eligible for capitalization in assets. Under the new guidance, employers will present the service cost component of net periodic benefit cost in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. Only the service cost component will be eligible for capitalization in assets. Additionally, under this guidance, employers will present the other components of the net periodic benefit cost separately from the line item(s) that includes the service cost and outside of any subtotal of operating income, if one is presented. These components will not be eligible for capitalization in assets. Employers will apply the guidance on the presentation of the components of net periodic benefit cost in the income statement retrospectively. The guidance limiting the capitalization of net periodic benefit cost in assets to the service cost component will be applied prospectively. The guidance includes a practical expedient allowing entities to estimate amounts for comparative periods using the information previously disclosed in their pension and other postretirement benefit plan note to the financial statements. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Company does not expect the adoption of this new standard to have a material impact on its consolidated financial statements and related disclosures. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), which provides guidance to increase clarity and reduce both diversity in practice and cost and complexity when applying the existing accounting guidance on changes to the terms or conditions of a share-based payment award. The amendments in ASU 2017-09 require an entity to account for the effects of a modification unless all the following are met: (i) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified; (ii) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and (iii) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The guidance in ASU 2017-09 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Company will apply the guidance prospectively for any modifications to its stock compensation plans occurring after the effective date of the new standard. In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). The amendments in ASU 2017-12 more closely align the results of cash flow and fair value hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. The amendments in ASU 2017-12 address specific limitations in current GAAP by expanding hedge accounting for both nonfinancial and financial risk components and by refining the measurement of hedge results to better reflect an entity’s hedging strategies. Thus, the amendments in ASU 2017-12 will enable an entity to better portray the economic results of hedging activities for certain fair value and cash flow hedges and will avoid mismatches in earnings by allowing for greater precision when measuring changes in fair value of the hedged item for certain fair value hedges. Additionally, by aligning the timing of recognition of hedge results with the earnings effect of the hedged item for cash flow and net investment hedges, and by including the earnings effect of the hedging instrument in the same income statement line item in which the earnings effect of the hedged item is presented, the results of an entity’s hedging program and the cost of executing that program will be more visible to users of financial statements. The guidance in ASU 2017-12 concerning amendments to cash flow and net investment hedge relationships that exist on the date of adoption should be applied using a modified retrospective approach (i.e., with a cumulative effect adjustment recorded to the opening balance of retained earnings as of the initial application date). The guidance in ASU 2017-12 also provides transition relief to make it easier for entities to apply certain amendments to existing hedges (including fair value hedges) where the hedge documentation needs to be modified. The presentation and disclosure requirements of ASU 2017-12 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures. In January 2018, the FASB issued ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”). This ASU is discussed above in connection with ASU 2016-02 on leases.
Change in Presentation [Text Block]	Change in Presentation In 2017, the Company determined that it would revise the presentation of certain line items on its consolidated statements of operations to enhance its disclosure under the requirements of Rule 5-03 of Regulation S-X. The revised presentation is comprised of the inclusion of a subtotal within costs and expenses referred to as “Cost of sales” and the reclassification of total depreciation and amortization expense between such amounts attributable to cost of sales and other operating costs and expenses. The amount of depreciation and amortization expense that is presented separately within the “Cost of Sales” subtotal represents depreciation and amortization of refining and logistics assets that are integral to the refinery production process. The historical comparative information has been revised to conform to the current presentation. This revised presentation does not have an effect on the Company’s historical consolidated income from operations or net income, nor does it have any impact on its consolidated balance sheets, statements of comprehensive income, statements of changes in equity or statements of cash flows. Presented below is a summary of the effects of this revised presentation on the Company’s historical statements of operations for the years ended December 31, 2016 and 2015 (in thousands): Year Ended December 31, 2016 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 13,765,088 — $ 13,765,088 Operating expenses (excluding depreciation and amortization expense as reflected below) 1,390,582 — 1,390,582 Depreciation and amortization expense — 204,005 204,005 Cost of sales 15,359,675 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 149,643 — 149,643 Depreciation and amortization expense 209,840 (204,005) 5,835 Equity income in investee (5,679) — (5,679) Loss on sale of assets 11,374 — 11,374 Total cost and expenses $ 15,520,848 $ 15,520,848 Year Ended December 31, 2015 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 11,611,599 — $ 11,611,599 Operating expenses (excluding depreciation and amortization expense as reflected below) 889,368 — 889,368 Depreciation and amortization expense — 181,422 181,422 Cost of sales 12,682,389 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 166,904 — 166,904 Depreciation and amortization expense 191,110 (181,422) 9,688 Gain on sale of assets (1,004) — (1,004) Total cost and expenses $ 12,857,977 $ 12,857,977

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Change in Presentation [Table Text Block]		Year Ended December 31, 2016 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 13,765,088 — $ 13,765,088 Operating expenses (excluding depreciation and amortization expense as reflected below) 1,390,582 — 1,390,582 Depreciation and amortization expense — 204,005 204,005 Cost of sales 15,359,675 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 149,643 — 149,643 Depreciation and amortization expense 209,840 (204,005) 5,835 Equity income in investee (5,679) — (5,679) Loss on sale of assets 11,374 — 11,374 Total cost and expenses $ 15,520,848 $ 15,520,848	Year Ended December 31, 2015 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 11,611,599 — $ 11,611,599 Operating expenses (excluding depreciation and amortization expense as reflected below) 889,368 — 889,368 Depreciation and amortization expense — 181,422 181,422 Cost of sales 12,682,389 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 166,904 — 166,904 Depreciation and amortization expense 191,110 (181,422) 9,688 Gain on sale of assets (1,004) — (1,004) Total cost and expenses $ 12,857,977 $ 12,857,977
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, net consisted of the following: December 31, December 31, Land $ 253,105 $ 253,110 Process units, pipelines and equipment 2,799,360 2,504,008 Buildings and leasehold improvements 50,001 49,020 Computers, furniture and fixtures 105,921 81,780 Construction in progress 167,460 289,338 3,375,847 3,177,256 Less—Accumulated depreciation (570,457 ) (448,557 ) Total property, plant and equipment, net $ 2,805,390 $ 2,728,699

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	Purchase Price Gross purchase price $ 537,500 Working capital 450,582 Post close purchase price adjustments (16,150 ) Total consideration $ 971,932 The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date. Fair Value Allocation Inventories $ 404,542 Prepaid and other current assets 982 Property, plant and equipment 704,633 Deferred charges and other assets, net 68,053 Accounts payable (2,688 ) Accrued expenses (64,137 ) Other long-term liabilities (139,453 ) Fair value of net assets acquired $ 971,932
Business Acquisition, Pro Forma Information	Year ended December 31, (Unaudited) 2015 Pro forma revenues $ 16,811,922 Pro forma net income attributable to PBF Holding Company LLC 397,108 Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 16,987,548 $ 16,252,729 Pro forma net income (loss) attributable to PBF Holding Company LLC $ 31,565 $ (176,410 )

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following: December 31, 2017 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,073,093 $ — $ 1,073,093 Refined products and blendstocks 1,030,817 311,477 1,342,294 Warehouse stock and other 98,866 — 98,866 $ 2,202,776 $ 311,477 $ 2,514,253 Lower of cost or market adjustment (232,652 ) (67,804 ) (300,456 ) Total inventories $ 1,970,124 $ 243,673 $ 2,213,797 December 31, 2016 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,102,007 $ — $ 1,102,007 Refined products and blendstocks 915,397 352,464 1,267,861 Warehouse stock and other 89,680 — 89,680 $ 2,107,084 $ 352,464 $ 2,459,548 Lower of cost or market adjustment (492,415 ) (103,573 ) (595,988 ) Total inventories $ 1,614,669 $ 248,891 $ 1,863,560

PROPERTY, PLANT AND EQUIPMENT33

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2017
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, net consisted of the following: December 31, December 31, Land $ 253,105 $ 253,110 Process units, pipelines and equipment 2,799,360 2,504,008 Buildings and leasehold improvements 50,001 49,020 Computers, furniture and fixtures 105,921 81,780 Construction in progress 167,460 289,338 3,375,847 3,177,256 Less—Accumulated depreciation (570,457 ) (448,557 ) Total property, plant and equipment, net $ 2,805,390 $ 2,728,699

DEFERRED CHARGES AND OTHER AS34

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2016 Deferred turnaround costs, net $ 560,403 $ 302,919 Catalyst 131,019 114,788 Environmental credits 42,452 51,636 Linefill 19,485 19,485 Pension plan assets 9,593 9,440 Intangible assets, net 537 577 Other 16,435 5,158 Total deferred charges and other assets, net $ 779,924 $ 504,003
Intangible assets, net	Intangible assets, net was comprised of permits and emission credits as follows: December 31, December 31, 2016 Gross amount $ 3,996 $ 3,996 Accumulated amortization (3,459 ) (3,419 ) Net amount $ 537 $ 577

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following: December 31, December 31, 2016 Inventory-related accruals $ 1,151,810 $ 810,027 Inventory intermediation arrangements 244,287 225,524 Excise and sales tax payable 118,515 86,046 Accrued transportation costs 64,400 89,830 Accrued salaries and benefits 58,589 17,466 Accrued utilities 42,189 44,190 Accrued refinery maintenance and support costs 35,674 28,670 Renewable energy credit and emissions obligations 26,231 70,158 Accrued capital expenditures 17,342 33,610 Customer deposits 16,133 9,215 Accrued interest 9,466 28,934 Environmental liabilities 7,968 8,882 Other 8,255 10,177 Total accrued expenses $ 1,800,859 $ 1,462,729

CREDIT FACILITY AND LONG-TERM36

CREDIT FACILITY AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Summary of long-term debt outstanding	Details on the catalyst leases at each of the Company’s refineries as of December 31, 2017 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 Delaware City catalyst lease $ 210 1.95 % October 2019 Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 Delaware City bridge lease (short lease) $ 3 1.69 % February 2018 (1) Delaware City bridge lease (long lease) $ 117 1.69 % June 2018 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Chalmette catalyst lease $ 185 3.85 % November 2018 (2) Chalmette catalyst lease $ 171 2.20 % November 2019 Torrance catalyst lease $ 143 1.78 % July 2019 Long-term debt outstanding consisted of the following: December 31, 2017 December 31, 2016 2025 Senior Notes $ 725,000 $ — 2023 Senior Notes 500,000 500,000 2020 Senior Secured Notes — 670,867 Revolving Loan 350,000 350,000 PBF Rail Term Loan 28,366 35,000 Catalyst leases 59,048 45,969 Unamortized deferred financing costs (25,178 ) (25,277 ) 1,637,236 1,576,559 Less—Current debt (10,987 ) — Long-term debt $ 1,626,249 $ 1,576,559
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, 2018 $ 16,066 2019 382,910 2020 10,072 2021 28,366 2022 — Thereafter 1,225,000 $ 1,662,414

OTHER LONG-TERM LIABILITIES (Ta

OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Schedule of other long-term liabilities	Other long-term liabilities consisted of the following: December 31, December 31, 2016 Defined benefit pension plan liabilities $ 63,579 $ 60,007 Post-retirement medical plan liabilities 21,527 22,740 Environmental liabilities 138,545 142,935 Other 310 429 Total other long-term liabilities $ 223,961 $ 226,111

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of related party transactions	A summary of transactions with PBFX is as follows: Year Ended December 31, 2017 2016 2015 Reimbursements under affiliate agreements: Services Agreement $ 6,626 $ 5,121 $ 4,533 Omnibus Agreement 6,899 4,805 5,297 Total expenses under affiliate agreements 240,654 175,448 142,102 These commercial agreements (as defined in the table below) with PBFX include: Service Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Delaware City Rail Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 85,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Delaware West Ladder Rack Terminaling Services Agreement 10/1/2014 7 years, 3 months 2 x 5 40,000 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months N/A 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (b) 5/1/2016 Various (c) Evergreen 15,000 bpd (d) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (c) Evergreen 350,000 barrels (e) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (f) 8/31/2016 10 years 2 x 5 50,000 bpd Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (f) 8/31/2016 10 years 2 x 5 70,000 bpd Torrance Valley Pipeline Transportation Services Agreement - Midway Storage Tank (f) 8/31/2016 10 years 2 x 5 55,000 barrels (e) Torrance Valley Pipeline Transportation Services Agreement - Emidio Storage Tank (f) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement - Belridge Storage Tank (f) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Service Agreement (f) (g) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (f) 12/12/2014 10 years 2 x 5 3,849,271 barrels (e) PBFX or PBF Holding can declare Chalmette Storage Services Agreement (f) (h) See note (h) 10 years 2 x 5 625,000 barrels (e)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
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 to third parties and affiliates, exclusive of related costs, are approximately: Year Ending December 31, 2018 $ 237,209 2019 219,554 2020 206,226 2021 186,028 2022 145,521 Thereafter 537,400 $ 1,531,938

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 2016 2015 PBF Energy options $ 9,369 $ 11,020 $ 7,528 PBF Energy restricted shares 12,134 7,276 1,690 $ 21,503 $ 18,296 $ 9,218
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, 2017 , 2016 and 2015 : Number of PBF LLC Series A Compensatory Warrants and Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Stock Based Compensation, Outstanding at January 1, 2015 801,479 $ 10.53 6.41 Exercised (160,700 ) 10.28 — Outstanding at December 31, 2015 640,779 $ 10.59 5.46 Exercised (27,833 ) 10.00 — Outstanding at December 31, 2016 612,946 $ 10.62 4.47 Exercised (126,634 ) 10.17 — Outstanding at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2016 612,946 $ 10.62 4.47 Exercisable and vested at December 31, 2015 640,779 $ 10.59 5.46 Expected to vest at December 31, 2017 486,312 $ 10.73 3.52 Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2015 2,401,875 $ 25.97 8.67 Granted 1,899,500 30.28 10.00 Exercised (30,000 ) 25.79 — Forfeited (15,000 ) 26.38 — Outstanding at December 31, 2015 4,256,375 $ 27.89 8.32 Granted 1,792,000 26.18 10.00 Exercised (11,250 ) 25.86 — Forfeited (66,500 ) 28.74 — Outstanding at December 31, 2016 5,970,625 $ 27.37 8.02 Granted 1,638,075 26.52 10.00 Exercised (462,500 ) 25.65 — Forfeited (263,425 ) 27.71 — Outstanding at December 31, 2017 6,882,775 $ 27.27 7.82 Exercisable and vested at December 31, 2017 2,958,875 $ 27.58 6.77 Exercisable and vested at December 31, 2016 2,271,375 $ 27.23 7.21 Exercisable and vested at December 31, 2015 1,136,250 $ 26.22 7.61 Expected to vest at December 31, 2017 6,882,775 $ 27.27 7.82
Weighted average assumptions	The estimated fair value of PBF Energy options granted during the years ended December 31, 2017 , 2016 and 2015 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2017 December 31, 2016 December 31, 2015 Expected life (in years) 6.25 6.25 6.25 Expected volatility 39.5 % 39.7 % 38.4 % Dividend yield 4.58 % 4.73 % 3.96 % Risk-free rate of return 2.09 % 1.42 % 1.58 % Exercise price $ 26.52 $ 26.18 $ 30.28

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 and 2016 were as follows: Pension Plans Post-Retirement Medical Plan 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of year $ 135,508 $ 100,011 $ 22,740 $ 17,729 Service cost 40,572 36,359 1,263 1,047 Interest cost 4,336 3,096 688 528 Plan amendments 462 — — 2,524 Plan settlements (4,881 ) — — — Benefit payments (4,034 ) (3,449 ) (693 ) (575 ) Actuarial loss (gain) 13,268 (509 ) (2,471 ) 1,487 Projected benefit obligation at end of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Change in plan assets: Fair value of plan assets at beginning of year $ 75,367 $ 57,502 $ — $ — Actual return on plan assets 14,019 3,995 — — Benefits paid (4,034 ) (3,449 ) (693 ) (575 ) Plan settlements (4,881 ) — — — Employer contributions 41,181 17,319 693 575 Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Less benefit obligations at end of year 185,231 135,508 21,527 22,740 Funded status at end of year $ (63,579 ) $ (60,141 ) $ (21,527 ) $ (22,740 )
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 Medical Plan 2018 $ 9,109 $ 1,257 2019 10,878 1,512 2020 13,282 1,764 2021 16,636 1,868 2022 20,080 1,867 Years 2023-2027 128,837 9,487
Schedule of net periodic benefit cost	The components of net periodic benefit cost were as follows for the years ended December 31, 2017 , 2016 and 2015 : Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Components of net period benefit cost: Service cost $ 40,572 $ 36,359 $ 24,298 $ 1,263 $ 1,047 $ 967 Interest cost 4,336 3,096 2,974 688 528 558 Expected return on plan assets (5,766 ) (4,681 ) (3,422 ) — — — Settlement loss recognized 993 — — — — — Amortization of prior service cost 53 53 53 646 541 326 Amortization of actuarial loss 452 1,043 1,228 — — — Net periodic benefit cost $ 40,640 $ 35,870 $ 25,131 $ 2,597 $ 2,116 $ 1,851
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, 2017 , 2016 and 2015 were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Prior service costs (credits) $ 462 $ — $ — $ — $ 2,524 $ 1,533 Net actuarial loss (gain) 5,015 176 (2,220 ) (2,471 ) 1,487 312 Amortization of losses and prior service cost (1,410 ) (1,096 ) (1,281 ) (646 ) (541 ) (326 ) Total changes in other comprehensive loss (income) $ 4,067 $ (920 ) $ (3,501 ) $ (3,117 ) $ 3,470 $ 1,519
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, 2017 and 2016 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2017 2016 Prior service (costs) credits $ (885 ) $ (476 ) $ (5,337 ) $ (5,983 ) Net actuarial (loss) gain (22,544 ) (18,975 ) 593 (1,878 ) Total $ (23,429 ) $ (19,451 ) $ (4,744 ) $ (7,861 )
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, 2017 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2018 : Pension Benefits Post-Retirement Medical Plan Amortization of prior service (costs) credits $ (86 ) $ 646 Amortization of net actuarial (loss) gain (285 ) — Total $ (371 ) $ 646
Schedule of assumptions used	The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2017 , 2016 and 2015 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 2017 2016 2015 Discount rates: Effective rate for service cost 4.15 % 4.15 % 4.25 % 4.17 % 4.17 % 4.30 % 4.10 % 4.10 % 4.32 % Effective rate for interest cost 3.38 % 3.38 % 3.31 % 3.20 % 3.20 % 3.16 % 3.11 % 3.11 % 3.09 % Effective rate for interest on service cost 3.59 % 3.59 % 3.51 % 3.63 % 3.63 % 3.37 % 3.84 % 3.84 % 4.04 % Expected long-term rate of return on plan assets 6.50 % 7.00 % 7.00 % N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.81 % 4.81 % 4.81 % 5.50 % 5.50 % 5.50 % N/A N/A N/A The weighted average assumptions used to determine the benefit obligations as of December 31, 2017 and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2017 2016 2017 2016 Discount rate - benefit obligations 3.58 % 4.07 % 3.55 % 4.08 % 3.33 % 3.68 % Rate of compensation increase 4.53 % 4.81 % 5.00 % 5.50 % — —
Schedule of assumed health care cost trend rates	The assumed health care cost trend rates as of December 31, 2017 and 2016 were as follows: Post-Retirement Medical Plan 2017 2016 Health care cost trend rate assumed for next year 6.0 % 6.1 % 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 2038 2038
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 post-retirement benefits: 1% Increase 1% Decrease Effect on total service and interest cost components $ 15 $ (14 ) Effect on accumulated post-retirement benefit obligation 307 (291 )
Schedule of fair value of assets of the Company's Qualified Plan	The table below presents the fair values of the assets of the Company’s Qualified Plan as of December 31, 2017 and 2016 by level of fair value hierarchy. Assets categorized in Level 2 of the hierarchy consist of collective trusts and are measured at fair value based on the closing net asset value (“NAV”) as determined by the fund manager and reported daily. 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 NAV as Practical Expedient (Level 2) December 31, 2017 2016 Equities: Domestic equities $ 36,582 $ 23,451 Developed international equities 17,236 10,736 Emerging market equities 8,474 5,164 Global low volatility equities 9,983 6,360 Fixed-income 45,469 29,576 Cash and cash equivalents 3,908 80 Total $ 121,652 $ 75,367

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 2016 2015 Gasoline and distillates $ 18,316,079 $ 14,017,350 $ 11,553,716 Feedstocks and other 1,218,468 376,471 315,042 Asphalt and blackoils 1,162,339 699,966 536,496 Chemicals 770,491 554,392 452,304 Lubricants 305,101 260,358 266,371 Total Revenues $ 21,772,478 $ 15,908,537 $ 13,123,929

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Components of Income Tax (Benefit) Expense	The income tax (benefit) expense in the PBF Holding consolidated financial statements of operations consists of the following: December 31, December 31, 2016 December 31, 2015 Current income tax expense $ 1,743 $ 3,887 $ 648 Deferred income tax (benefit) expense (12,526 ) 19,802 — Total income tax (benefit) expense (10,783 ) 23,689 648

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
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, 2017 and 2016 . 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, 2017 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 $ 4,730 $ — $ — $ 4,730 N/A $ 4,730 Commodity contracts 10,031 357 — 10,388 (10,388 ) — Liabilities: Commodity contracts 51,673 33,035 — 84,708 (10,388 ) 74,320 Catalyst lease obligations — 59,048 — 59,048 — 59,048 Derivatives included with inventory intermediation agreement obligations — 7,721 — 7,721 — 7,721 As of December 31, 2016 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 $ 342,837 $ — $ — $ 342,837 N/A $ 342,837 Commodity contracts 948 35 — 983 (983 ) — Derivatives included with inventory intermediation agreement obligations — 6,058 — 6,058 — 6,058 Liabilities: Commodity contracts 859 3,548 84 4,491 (983 ) 3,508 Catalyst lease obligations — 45,969 — 45,969 — 45,969
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, 2017 2016 Balance at beginning of period $ (84 ) $ 3,543 Purchases — — Settlements 45 (1,149 ) Unrealized gain (loss) included in earnings 39 (2,478 ) Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ (84 )
Schedule of Fair value of Debt	The table below summarizes the fair value and carrying value of debt as of December 31, 2017 and 2016 . December 31, 2017 December 31, 2016 Carrying value Fair value Carrying value Fair value Senior notes due 2025 (a) $ 725,000 $ 763,945 $ — $ — Senior notes due 2023 (a) (d) 500,000 522,101 500,000 498,801 Senior secured notes due 2020 (a) — — 670,867 696,098 Revolving Loan (b) 350,000 350,000 350,000 350,000 PBF Rail Term Loan (b) 28,366 28,366 35,000 35,000 Catalyst leases (c) 59,048 59,048 45,969 45,969 1,662,414 1,723,460 1,601,836 1,625,868 Less - Current debt (c) (10,987 ) (10,987 ) — — Less - Unamortized deferred financing costs (25,178 ) n/a (25,277 ) n/a Long-term debt $ 1,626,249 $ 1,712,473 $ 1,576,559 $ 1,625,868 (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 Notes and 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, 2017
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, 2017 and December 31, 2016 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, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 6,058 Derivatives not designated as hedging instruments: December 31, 2017: Commodity contracts Accrued expenses $ (74,320 ) December 31, 2016: Commodity contracts Accrued expenses $ 3,508
Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	The following table provides information about the gains or losses recognized in income on these derivative instruments and the line items in the consolidated statements of operations in which such gains and losses are reflected. Description Location of Gain or (Loss) Recognized in Income on Derivatives Gain or (Loss) Recognized in Income on Derivatives Derivatives designated as hedging instruments: For the year ended December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (13,779 ) For the year ended December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (29,453 ) For the year ended December 31, 2015 Derivatives included with inventory supply arrangement obligations Cost of products and other $ (4,251 ) Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ (59,323 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2017: Commodity contracts Cost of products and other $ (85,443 ) For the year ended December 31, 2016: Commodity contracts Cost of products and other $ (55,557 ) For the year ended December 31, 2015 Commodity contracts Cost of products and other $ 32,416 Hedged items designated in fair value hedges: For the year ended December 31, 2017: Intermediate and refined product inventory Cost of products and other $ 13,779 For the year ended December 31, 2016: Intermediate and refined product inventory Cost of products and other $ 29,453 For the year ended December 31, 2015 Crude oil and feedstock inventory Cost of products and other $ 4,251 Intermediate and refined product inventory Cost of products and other $ 59,323

CONSOLIDATING FINANCIAL STATE46

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Subsidiary Disclosure [Abstract]
Condensed Consolidating Balance Sheet	December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 Accounts receivable 903,298 7,605 40,226 — 951,129 Accounts receivable - affiliate 2,321 5,300 731 — 8,352 Inventories 1,982,315 — 231,482 — 2,213,797 Prepaid and other current assets 20,523 27,100 1,900 — 49,523 Due from related parties 28,632,914 23,302,660 6,820,693 (58,756,267 ) — Total current assets 32,027,939 23,356,121 7,121,168 (58,756,267 ) 3,748,961 Property, plant and equipment, net 21,785 2,547,229 236,376 — 2,805,390 Investment in subsidiaries — 413,136 — (413,136 ) — Investment in equity method investee — — 171,903 — 171,903 Deferred charges and other assets, net 30,141 749,749 34 — 779,924 Total assets $ 32,079,865 $ 27,066,235 $ 7,529,481 $ (59,169,403 ) $ 7,506,178 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 413,829 $ 137,149 $ 21,954 $ — $ 572,932 Accounts payable - affiliate 39,952 865 — — 40,817 Accrued expenses 1,409,212 122,722 268,925 — 1,800,859 Current debt — 10,987 — — 10,987 Deferred revenue 6,005 1,472 18 — 7,495 Note payable — 5,621 — — 5,621 Due to related parties 24,813,299 27,166,679 6,776,289 (58,756,267 ) — Total current liabilities 26,682,297 27,445,495 7,067,186 (58,756,267 ) 2,438,711 Long-term debt 1,550,206 48,024 28,019 — 1,626,249 Deferred tax liabilities — — 33,155 — 33,155 Other long-term liabilities 30,612 189,204 4,145 — 223,961 Investment in subsidiaries 632,648 — — (632,648 ) — Total liabilities 28,895,763 27,682,723 7,132,505 (59,388,915 ) 4,322,076 Commitments and contingencies Equity: Member’s equity 2,359,791 1,731,268 343,940 (2,075,208 ) 2,359,791 Retained earnings 840,431 (2,348,904 ) 53,036 2,295,868 840,431 Accumulated other comprehensive loss (26,928 ) (9,660 ) — 9,660 (26,928 ) Total PBF Holding Company LLC equity 3,173,294 (627,296 ) 396,976 230,320 3,173,294 Noncontrolling interest 10,808 10,808 — (10,808 ) 10,808 Total equity 3,184,102 (616,488 ) 396,976 219,512 3,184,102 Total liabilities and equity $ 32,079,865 $ 27,066,235 $ 7,529,481 $ (59,169,403 ) $ 7,506,178 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING BALANCE SHEET December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705 Accounts receivable 599,147 7,999 8,735 — 615,881 Accounts receivable - affiliate 2,432 4,504 695 — 7,631 Inventories 1,680,058 — 183,502 — 1,863,560 Prepaid and other current assets 27,443 12,933 160 — 40,536 Due from related parties 24,141,120 21,883,569 4,692,799 (50,717,488 ) — Total current assets 26,980,285 21,965,722 4,927,257 (50,718,951 ) 3,154,313 Property, plant and equipment, net 33,772 2,452,877 242,050 — 2,728,699 Investment in subsidiaries 705,034 440,377 — (1,145,411 ) — Investment in equity method investee — — 179,882 — 179,882 Deferred charges and other assets, net 12,317 491,673 13 — 504,003 Total assets $ 27,731,408 $ 25,350,649 $ 5,349,202 $ (51,864,362 ) $ 6,566,897 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 360,260 $ 157,277 $ 14,291 $ (1,463 ) $ 530,365 Accounts payable - affiliate 37,077 786 — — 37,863 Accrued expenses 1,094,581 201,935 166,213 — 1,462,729 Deferred revenue 10,901 1,438 1 — 12,340 Due to related parties 22,027,065 24,031,520 4,658,903 (50,717,488 ) — Total current liabilities 23,529,884 24,392,956 4,839,408 (50,718,951 ) 2,043,297 Long-term debt 1,496,085 45,908 34,566 — 1,576,559 Affiliate notes payable 86,298 — — — 86,298 Deferred tax liabilities — — 45,699 — 45,699 Other long-term liabilities 30,208 192,204 3,699 — 226,111 Total liabilities 25,142,475 24,631,068 4,923,372 (50,718,951 ) 3,977,964 Commitments and contingencies Equity: Member’s equity 2,155,863 1,714,997 374,067 (2,089,064 ) 2,155,863 Retained earnings 446,519 (999,693 ) 51,763 947,930 446,519 Accumulated other comprehensive loss (25,962 ) (8,236 ) — 8,236 (25,962 ) Total PBF Holding Company LLC equity 2,576,420 707,068 425,830 (1,132,898 ) 2,576,420 Noncontrolling interest 12,513 12,513 — (12,513 ) 12,513 Total equity 2,588,933 719,581 425,830 (1,145,411 ) 2,588,933 Total liabilities and equity $ 27,731,408 $ 25,350,649 $ 5,349,202 $ (51,864,362 ) $ 6,566,897
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 21,489,767 $ 1,488,687 $ 2,376,654 $ (3,582,630 ) $ 21,772,478 Cost and expenses: Cost of products and other 19,354,399 962,929 2,361,129 (3,582,630 ) 19,095,827 Operating expenses (excluding depreciation and amortization expense as reflected below) (42 ) 1,596,113 31,545 — 1,627,616 Depreciation and amortization expense — 246,662 7,609 — 254,271 Cost of sales 19,354,357 2,805,704 2,400,283 (3,582,630 ) 20,977,714 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 170,437 28,258 (531 ) — 198,164 Depreciation and amortization expense 12,964 — — — 12,964 Equity income in investee — — (14,565 ) — (14,565 ) Loss on sale of asset — 1,458 — — 1,458 Total cost and expenses 19,537,758 2,835,420 2,385,187 (3,582,630 ) 21,175,735 Income (loss) from operations 1,952,009 (1,346,733 ) (8,533 ) — 596,743 Other income (expense): Equity in earnings of subsidiaries (1,349,208 ) 1,273 — 1,347,935 — Change in fair value of catalyst leases — (2,247 ) — — (2,247 ) Debt extinguishment costs (25,451 ) — — — (25,451 ) Interest expense, net (120,150 ) (1,501 ) (977 ) — (122,628 ) Income (loss) before income taxes 457,200 (1,349,208 ) (9,510 ) 1,347,935 446,417 Income tax benefit — — (10,783 ) — (10,783 ) Net income (loss) 457,200 (1,349,208 ) 1,273 1,347,935 457,200 Less: net income attributable to noncontrolling interests 95 95 — (95 ) 95 Net income (loss) attributable to PBF Holding Company LLC $ 457,105 $ (1,349,303 ) $ 1,273 $ 1,348,030 $ 457,105 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 456,139 $ (1,349,303 ) $ 1,273 $ 1,348,030 $ 456,139 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 15,808,556 $ 800,647 $ 1,524,691 $ (2,225,357 ) $ 15,908,537 Cost and expenses: Cost of products and other 13,813,293 649,242 1,527,910 (2,225,357 ) 13,765,088 Operating expenses (excluding depreciation and amortization expense as reflected below) 41 1,356,572 33,969 — 1,390,582 Depreciation and amortization expense — 194,702 9,303 — 204,005 Cost of sales 13,813,334 2,200,516 1,571,182 (2,225,357 ) 15,359,675 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 123,150 27,602 (1,109 ) — 149,643 Depreciation and amortization expense 5,835 — — — 5,835 Equity income in investee — — (5,679 ) — (5,679 ) Loss on sale of asset 2,392 150 8,832 — 11,374 Total cost and expenses 13,944,711 2,228,268 1,573,226 (2,225,357 ) 15,520,848 Income (loss) from operations 1,863,845 (1,427,621 ) (48,535 ) — 387,689 Other income (expense) Equity in earnings of subsidiaries (1,502,243 ) (74,507 ) — 1,576,750 — Change in fair value of catalyst leases — 1,422 — — 1,422 Interest expense, net (125,715 ) (1,538 ) (2,283 ) — (129,536 ) Income (loss) before income taxes 235,887 (1,502,244 ) (50,818 ) 1,576,750 259,575 Income tax expense — — 23,689 — 23,689 Net income (loss) 235,887 (1,502,244 ) (74,507 ) 1,576,750 235,886 Less: net income attributable to noncontrolling interests 269 269 — (269 ) 269 Net income (loss) attributable to PBF Holding Company LLC $ 235,618 $ (1,502,513 ) $ (74,507 ) $ 1,577,019 $ 235,617 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 233,026 $ (1,502,513 ) $ (74,507 ) $ 1,577,019 $ 233,025 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 13,085,122 $ 884,930 $ 1,633,818 $ (2,479,941 ) $ 13,123,929 Cost and expenses Cost of products and other 11,514,115 1,026,846 1,550,579 (2,479,941 ) 11,611,599 Operating expenses (excluding depreciation and amortization expense as reflected below) (3,683 ) 891,534 1,517 — 889,368 Depreciation and amortization expense — 178,577 2,845 — 181,422 Cost of sales 11,510,432 2,096,957 1,554,941 (2,479,941 ) 12,682,389 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 143,580 21,016 2,308 — 166,904 Depreciation and amortization expense 9,688 — — — 9,688 Gain on sale of assets (249 ) (105 ) (650 ) — (1,004 ) Total cost and expenses 11,663,451 2,117,868 1,556,599 (2,479,941 ) 12,857,977 Income (loss) from operations 1,421,671 (1,232,938 ) 77,219 — 265,952 Other income (expense): Equity in earnings of subsidiaries (1,154,420 ) — — 1,154,420 — Change in fair value of catalyst leases — 10,184 — — 10,184 Interest expense, net (79,310 ) (5,876 ) (3,008 ) — (88,194 ) Income (loss) before income taxes 187,941 (1,228,630 ) 74,211 1,154,420 187,942 Income tax expense — — 648 — 648 Net income (loss) 187,941 (1,228,630 ) 73,563 1,154,420 187,294 Less: net income attributable to noncontrolling interests 274 274 — (274 ) 274 Net income (loss) attributable to PBF Holding Company LLC $ 187,667 $ (1,228,904 ) $ 73,563 $ 1,154,694 $ 187,020 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 189,773 $ (1,228,904 ) $ 73,563 $ 1,154,694 $ 189,126
Condensed Consolidating Statement of Cash Flow	Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 457,200 $ (1,349,208 ) $ 1,273 $ 1,347,935 $ 457,200 Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: Depreciation and amortization 19,971 246,984 7,696 — 274,651 Stock-based compensation — 21,503 — — 21,503 Change in fair value of catalyst leases — 2,247 — — 2,247 Deferred income taxes — — (12,526 ) — (12,526 ) Non-cash change in inventory repurchase obligations 13,779 — — — 13,779 Non-cash lower of cost or market inventory adjustment (295,532 ) — — — (295,532 ) Debt extinguishment costs 25,451 — — — 25,451 Distribution received from subsidiaries — 7,200 — (7,200 ) — Pension and other post-retirement benefit costs 6,607 35,635 — — 42,242 Equity income in investee — — (14,565 ) — (14,565 ) Distributions from equity method investee — — 20,244 — 20,244 Loss on sale of assets — 1,458 — — 1,458 Equity in earnings of subsidiaries 1,349,208 (1,273 ) — (1,347,935 ) — Changes in operating assets and liabilities: Accounts receivable (304,151 ) 394 (31,491 ) — (335,248 ) Due to/from affiliates (1,696,091 ) 1,709,868 (10,544 ) — 3,233 Inventories (6,725 ) — (47,980 ) — (54,705 ) Prepaid and other current assets 6,922 (14,373 ) (1,740 ) — (9,191 ) Accounts payable 53,569 (28,168 ) 7,663 1,463 34,527 Accrued expenses 288,434 (38,022 ) 102,703 — 353,115 Deferred revenue (4,896 ) 34 17 — (4,845 ) Other assets and liabilities (11,740 ) (19,098 ) (21,136 ) — (51,974 ) Net cash (used in) provided by operating activities (97,994 ) 575,181 (386 ) (5,737 ) 471,064 Cash flows from investing activities: Expenditures for property, plant and equipment (1,884 ) (230,261 ) (511 ) — (232,656 ) Expenditures for refinery turnarounds costs — (379,114 ) — — (379,114 ) Expenditures for other assets — (31,143 ) — — (31,143 ) Equity method investment - return of capital — — 1,300 — 1,300 Due to/from affiliates (856 ) — — 856 — Net cash (used in) provided by investing activities $ (2,740 ) $ (640,518 ) $ 789 $ 856 $ (641,613 ) 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Cash flows from financing activities: Contributions from PBF LLC $ 97,000 $ — $ — $ — $ 97,000 Distributions to members (61,149 ) — — — (61,149 ) Distributions to T&M and Collins shareholders — — (9,000 ) 7,200 (1,800 ) Payment received for affiliate note receivable — 11,600 — — 11,600 Proceeds from 2025 7.25% Senior Notes 725,000 — — — 725,000 Cash paid to extinguish 2020 8.25% Senior Secured Notes (690,209 ) — — — (690,209 ) Proceeds from revolver borrowings 490,000 — — — 490,000 Repayments of revolver borrowings (490,000 ) — — — (490,000 ) Repayments of PBF Rail Term Loan — — (6,633 ) — (6,633 ) Proceeds from catalyst lease — 10,830 — — 10,830 Repayments of note payable — (1,210 ) — — (1,210 ) Due to/from affiliates — 856 — (856 ) — Deferred financing costs and other (13,425 ) — — — (13,425 ) Net cash provided by (used in) financing activities 57,217 22,076 (15,633 ) 6,344 70,004 Net (decrease) increase in cash and cash equivalents (43,517 ) (43,261 ) (15,230 ) 1,463 (100,545 ) Cash and equivalents, beginning of period 530,085 56,717 41,366 (1,463 ) 626,705 Cash and equivalents, end of period $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 235,887 $ (1,502,244 ) $ (74,507 ) $ 1,576,750 $ 235,886 Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: Depreciation and amortization 14,873 194,723 9,337 — 218,933 Stock-based compensation — 18,296 — — 18,296 Change in fair value of catalyst leases — (1,422 ) — — (1,422 ) Non-cash change in inventory repurchase obligations 29,453 — — — 29,453 Deferred income taxes — — 19,802 — 19,802 Non-cash lower of cost or market inventory adjustment (521,348 ) — — — (521,348 ) Pension and other post-retirement benefit costs 7,139 30,848 — — 37,987 Loss on sale of assets 2,392 150 8,832 — 11,374 Equity in earnings of subsidiaries 1,502,243 74,507 — (1,576,750 ) — Equity income in investee — — (5,679 ) — (5,679 ) Changes in operating assets and liabilities: Accounts receivable (168,338 ) 3,058 4,158 — (161,122 ) Due to/from affiliates (2,031,933 ) 2,046,280 (4,626 ) — 9,721 Inventories 217,629 — 18,973 — 236,602 Prepaid expense and other current assets (3,200 ) (2,675 ) 92 — (5,783 ) Accounts payable 163,272 41,025 7,405 1,812 213,514 Accrued expenses 531,613 (353,591 ) 49,964 — 227,986 Deferred revenue 6,858 1,438 1 — 8,297 Other assets and liabilities (5,833 ) (16,238 ) 1,193 — (20,878 ) Net cash (used in) provided by operating activities (19,293 ) 534,155 34,945 1,812 551,619 Cash flows from investing activities: Acquisition of Torrance refinery and related logistics assets (971,932 ) — — — (971,932 ) Expenditures for property, plant and equipment (21,563 ) (255,434 ) (5,433 ) — (282,430 ) Expenditures for refinery turnarounds costs — (198,664 ) — — (198,664 ) Expenditures for other assets — (42,506 ) — — (42,506 ) Investment in subsidiaries 12,800 — — (12,800 ) — Chalmette Acquisition working capital settlement — (2,659 ) — — (2,659 ) Capital contributions to subsidiaries (8,287 ) — — 8,287 — Proceeds from sale of assets 4,802 — 19,890 — 24,692 Net cash (used in) provided by investing activities $ (984,180 ) $ (499,263 ) $ 14,457 $ (4,513 ) $ (1,473,499 ) 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Cash flows from financing activities: Proceeds from member’s capital contributions $ — $ — $ 8,287 $ (8,287 ) $ — Contributions from PBF LLC 450,300 — — — 450,300 Distribution to parent — — (12,800 ) 12,800 — Distributions to members (139,434 ) — — — (139,434 ) Proceeds from affiliate notes payable 43,396 — — — 43,396 Repayments of affiliate notes payable (53,524 ) — — — (53,524 ) Proceeds from revolver borrowings 550,000 — — — 550,000 Repayments of revolver borrowings (200,000 ) — — — (200,000 ) Proceeds from PBF Rail Term Loan — — 35,000 — 35,000 Repayments of Rail Facility revolver borrowings — — (67,491 ) — (67,491 ) Proceeds from catalyst lease — 15,589 — — 15,589 Net cash provided by (used in) financing activities 650,738 15,589 (37,004 ) 4,513 633,836 Net (decrease) increase in cash and cash equivalents (352,735 ) 50,481 12,398 1,812 (288,044 ) Cash and equivalents, beginning of period 882,820 6,236 28,968 (3,275 ) 914,749 Cash and equivalents, end of period $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705 21. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2015 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Cash flows from operating activities: Net income (loss) $ 187,941 $ (1,228,630 ) $ 73,563 $ 1,154,420 $ 187,294 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization 17,064 178,600 3,719 — 199,383 Stock-based compensation — 9,218 — — 9,218 Change in fair value of catalyst leases — (10,184 ) — — (10,184 ) Non-cash change in inventory repurchase obligations — 63,389 — — 63,389 Non-cash lower of cost or market inventory adjustment 279,785 147,441 — 427,226 Pension and other post-retirement benefit costs 7,576 19,406 — — 26,982 Gain on sale of assets (249 ) (105 ) (650 ) — (1,004 ) Equity in earnings of subsidiaries 1,154,420 — — (1,154,420 ) — Changes in operating assets and liabilities: Accounts receivable 87,689 16,124 (6,177 ) — 97,636 Due to/from affiliates (1,018,176 ) 1,133,364 (103,084 ) — 12,104 Inventories (108,751 ) (116,074 ) (47,067 ) — (271,892 ) Prepaid and other current assets 2,721 (2,999 ) (353 ) — (631 ) Accounts payable (38,609 ) 15,710 (857 ) (1,259 ) (25,015 ) Accrued expenses 27,925 8,172 (73,834 ) — (37,737 ) Deferred revenue 2,816 — — — 2,816 Other assets and liabilities (423 ) (26,769 ) 10 — (27,182 ) Net cash provided by (used in) operating activities 601,729 206,663 (154,730 ) (1,259 ) 652,403 Cash flows from investing activities: Acquisition of Chalmette refinery, net of cash acquired (601,311 ) 19,042 16,965 — (565,304 ) Expenditures for property, plant and equipment (193,898 ) (158,361 ) (106 ) — (352,365 ) Expenditures for refinery turnaround costs — (53,576 ) — — (53,576 ) Expenditures for other assets — (8,236 ) — — (8,236 ) Investment in subsidiaries 10,000 — — (10,000 ) — Capital contributions to subsidiaries (5,000 ) — — 5,000 — Proceeds from sale of assets 60,902 — 107,368 — 168,270 Net cash (used in) provided by investing activities (729,307 ) (201,131 ) 124,227 (5,000 ) (811,211 ) Cash flows from financing activities: Contributions from PBF LLC 345,000 — 5,000 (5,000 ) 345,000 Distribution to parent — — (10,000 ) 10,000 — Distributions to members (350,658 ) — — — (350,658 ) Proceeds from affiliate notes payable 347,783 — — — 347,783 Proceeds from revolver borrowings 170,000 — — — 170,000 Repayments of revolver borrowings (170,000 ) — — — (170,000 ) Proceeds from Rail Facility revolver borrowings — — 102,075 — 102,075 Repayments of Rail Facility revolver borrowings — — (71,938 ) — (71,938 ) Proceeds from Senior Secured Notes 500,000 — — — 500,000 Deferred financing costs and other (17,108 ) — — — (17,108 ) Net cash provided by financing activities 825,017 — 25,137 5,000 855,154 Net increase (decrease) in cash and cash equivalents 697,439 5,532 (5,366 ) (1,259 ) 696,346 Cash and equivalents, beginning of period 185,381 704 34,334 (2,016 ) 218,403 Cash and equivalents, end of period $ 882,820 $ 6,236 $ 28,968 $ (3,275 ) $ 914,749

DESCRIPTION OF THE BUSINESS A47

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	May 14, 2014shares	Dec. 31, 2017segment
Business Acquisition, Contingent Consideration [Line Items]
Percentage of ownership in PBF LLC		100.00%
Number of reportable segments | segment		1
PBF Energy Inc. [Member] | Class A Common Stock [Member]
Business Acquisition, Contingent Consideration [Line Items]
Percentage of ownership in PBF LLC		96.70%
PBF Logistics LP [Member] | IPO [Member] | Common Units [Member]
Business Acquisition, Contingent Consideration [Line Items]
Partners' capital account, units, sold in public offering | shares	15,812,500

SUMMARY OF SIGNIFICANT ACCOUN48

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Change in Presentation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Change in Presentation [Line Items]
Operating expenses (excluding depreciation and amortization expense as reflected below)	$ 1,627,616	$ 1,390,582	$ 889,368
Depreciation and amortization expense	254,271	204,005	181,422
Cost of products and other	19,095,827	13,765,088	11,611,599
Cost of sales	20,977,714	15,359,675	12,682,389
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	198,164	149,643	166,904
Depreciation and amortization expense	12,964	5,835	9,688
Equity income in investee	(14,565)	(5,679)	0
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Total cost and expenses	$ 21,175,735	15,520,848	12,857,977
Scenario, Previously Reported [Member]
Schedule of Change in Presentation [Line Items]
Operating expenses (excluding depreciation and amortization expense as reflected below)		1,390,582	889,368
Depreciation and amortization expense		0	0
Cost of products and other		13,765,088	11,611,599
General and administrative expenses (excluding depreciation and amortization expense as reflected below)		149,643	166,904
Depreciation and amortization expense		209,840	191,110
Equity income in investee		(5,679)
Loss (gain) on sale of assets		11,374	(1,004)
Total cost and expenses		15,520,848	12,857,977
Scenario, Adjustment [Member]
Schedule of Change in Presentation [Line Items]
Operating expenses (excluding depreciation and amortization expense as reflected below)		0	0
Depreciation and amortization expense		204,005	181,422
Cost of products and other		0	0
General and administrative expenses (excluding depreciation and amortization expense as reflected below)		0	0
Depreciation and amortization expense		(204,005)	(181,422)
Equity income in investee		0
Loss (gain) on sale of assets		$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN49

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Concentration of Credit Risk) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Concentration Risk [Line Items]
Allowance for Doubtful Accounts Receivable	$ 0	$ 0
Customer Concentration Risk [Member] | Revenues [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%	0.00%
Customer Concentration Risk [Member] | Accounts Receivables [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%

SUMMARY OF SIGNIFICANT ACCOUN50

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant, and Equipment) (Details)	12 Months Ended
	Dec. 31, 2017
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 ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Deferred Charges and Other Assets, Net) (Details)	12 Months Ended
	Dec. 31, 2017
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

SUMMARY OF SIGNIFICANT ACCOUN52

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Income Taxes) (Details)	12 Months Ended
	Dec. 31, 2017state
Accounting Policies [Abstract]
Number of subsidiaries acquired	2

ACQUISITIONS (Additional Inform

ACQUISITIONS (Additional Information) (Details) $ in Thousands	Jul. 01, 2016USD ($)refinery	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2016refinery	Nov. 01, 2015
Business Acquisition [Line Items]
Number of operating refineries | refinery	5						4
Net cash					$ 971,932	$ 565,304
Net income				$ 457,200	235,886	187,294
Acquisition costs				488	13,622	5,833
Torrance Refinery [Member]
Business Acquisition [Line Items]
Net cash	$ 521,350			$ 0	$ 971,932	$ 0
Working capital	$ 450,582
Revenues			$ 1,977,204
Net income			$ 86,394
Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Revenues		$ 643,267
Net income		$ 53,539
PBF Energy Inc. [Member] | Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, ownership Percentage by Parent								100.00%

ACQUISITIONS (Purchase Price) (

ACQUISITIONS (Purchase Price) (Details) - Torrance Refinery [Member] $ in Thousands	Jul. 01, 2016USD ($)
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory	$ 404,542
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	982
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	704,633
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	68,053
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	2,688
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Accrued Expenses	64,137
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	139,453
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	971,932
Gross purchase price	537,500
Working capital	450,582
Post close purchase price adjustments	16,150
Total consideration	$ 971,932

ACQUISITIONS (Pro Forma Informa

ACQUISITIONS (Pro Forma Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Torrance Refinery [Member]
Business Acquisition [Line Items]
Pro forma revenues	$ 16,987,548	$ 16,252,729
Pro forma net income attributable to PBF Holding Company LLC	31,565	$ (176,410)
Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Pro forma revenues	16,811,922
Pro forma net income attributable to PBF Holding Company LLC	$ 397,108

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Crude oil and feedstocks	$ 1,073,093	$ 1,102,007
Refined products and blendstocks	1,342,294	1,267,861
Warehouse stock and other	98,866	89,680
Inventory, Gross	2,514,253	2,459,548
Lower of cost or market adjustment	(300,456)	(595,988)	$ 1,117,336
Total inventories	2,213,797	1,863,560
Operating Income (Loss)	(596,743)	(387,689)	$ (265,952)
LFIO decrement	4,940	11,746
Titled Inventory [Member]
Inventory [Line Items]
Crude oil and feedstocks	1,073,093	1,102,007
Refined products and blendstocks	1,030,817	915,397
Warehouse stock and other	98,866	89,680
Inventory, Gross	2,202,776	2,107,084
Lower of cost or market adjustment	(232,652)	(492,415)
Total inventories	1,970,124	1,614,669
Inventory Supply and Offtake Arrangements [Member]
Inventory [Line Items]
Crude oil and feedstocks	0	0
Refined products and blendstocks	311,477	352,464
Warehouse stock and other	0	0
Inventory, Gross	311,477	352,464
Lower of cost or market adjustment	(67,804)	(103,573)
Total inventories	243,673	248,891
Scenario, Adjustment [Member]
Inventory [Line Items]
Operating Income (Loss)	$ (295,532)	$ 521,348

PROPERTY, PLANT AND EQUIPMENT57

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,375,847	$ 3,177,256
Less - Accumulated depreciation	(570,457)	(448,557)
Property, plant and equipment, net	2,805,390	2,728,699
Depreciation	123,257	104,293	$ 88,474
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	253,105	253,110
Process units, pipelines and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,799,360	2,504,008
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	50,001	49,020
Computers furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	105,921	81,780
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	167,460	289,338
Capitalized interest	$ 5,937	$ 8,333

DEFERRED CHARGES AND OTHER AS58

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	$ 9,593	$ 9,440
Deferred turnaround costs, net	560,403	302,919
Catalyst	131,019	114,788
Linefill	19,485	19,485
Pension plan assets	42,452	51,636
Intangible assets, net	537	577
Other	16,435	5,158
Total deferred charges and other assets, net	779,924	504,003
Amortization expense	143,978	105,547	$ 102,636
Intangible Assets, Net [Abstract]
Gross amount	3,996	3,996
Accumulated amortization	(3,459)	(3,419)
Net amount	$ 537	$ 577

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accrued Expenses:
Inventory-related accruals	$ 1,151,810	$ 810,027
Inventory intermediation arrangements	244,287	225,524
Excise and sales tax payable	118,515	86,046
Accrued transportation costs	64,400	89,830
Accrued salaries and benefits	58,589	17,466
Accrued utilities	42,189	44,190
Accrued refinery maintenance and support costs	35,674	28,670
Renewable energy credit and emissions obligations	26,231	70,158
Accrued capital expenditures	17,342	33,610
Customer deposits	16,133	9,215
Accrued interest	9,466	28,934
Environmental liabilities	7,968	8,882
Other	8,255	10,177
Total accrued expenses	$ 1,800,859	$ 1,462,729

CREDIT FACILITY AND LONG-TERM60

CREDIT FACILITY AND LONG-TERM DEBT (Details)

May 31, 2017USD ($)

Dec. 22, 2016USD ($)

Nov. 24, 2015USD ($)

Feb. 09, 2012USD ($)

Oct. 31, 2012USD ($)

Dec. 31, 2017USD ($)

Sep. 30, 2017USD ($)

Jun. 30, 2017

May 30, 2017USD ($)

Dec. 31, 2016USD ($)

Nov. 30, 2015USD ($)

Aug. 15, 2014USD ($)

Jun. 30, 2014USD ($)

Debt Instrument [Line Items]

Less—Current debt

$ 10,987,000

$ 0

Increase in borrowing capacity

2,750,000,000

Long term loan

1,662,414,000

1,601,836,000

Long-term Debt

1,662,414,000

Notes Payable, Current

$ 5,621,000

$ 6,831,000

0

2025 Senior Notes [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

7.25%

7.25%

Proceeds from debt issuance

$ 711,576,000

Debt Instrument, Redemption Price, Percentage

100.00%

Long-term Debt

$ 725,000,000

Notes Payable [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment Terms, Monthly Payments to be Paid

403,000

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

$ 3,200,000

Revolving Loan [Member]

Debt Instrument [Line Items]

Long-term Line of Credit

[1]

350,000,000

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

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 1,610,000,000

$ 2,635,000,000

$ 2,600,000,000

$ 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

350,000,000

[1]

350,000,000

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] | Letter of Credit [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 1,500,000,000

$ 1,000,000,000

Participation Fee, Percent

1.25%

2.00%

Fronting Fee, Percent

0.25%

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

Debt Instrument [Line Items]

Long-term Line of Credit

586,274,000

411,997,000

Notes Payable to Banks [Member]

Debt Instrument [Line Items]

Long-term Debt

$ 28,366,000

35,000,000

Senior Secured Notes [Member]

Debt Instrument [Line Items]

Debt issued

$ 675,500,000

Debt fixed interest rate

8.25%

8.25%

Debt Instrument, Redemption Price, Percentage

100.00%

Long-term Debt

[2]

$ 0

670,867,000

2023 Senior Notes [Member]

Debt Instrument [Line Items]

Debt issued

$ 500,000,000

Debt fixed interest rate

7.00%

Proceeds from debt issuance

$ 490,000,000

Long-term Debt

[2],[3]

500,000,000

500,000,000

Financing Arrangements [Member]

Debt Instrument [Line Items]

Long-term Debt

45,969,000

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 140,000

Debt fixed interest rate

2.20%

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 178,000

Debt fixed interest rate

1.75%

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 210,000

Debt fixed interest rate

1.95%

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 30,000

Debt fixed interest rate

2.05%

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 185,000

Debt fixed interest rate

3.85%

Financing Arrangements [Member] | Chalmette Catalyst Lease 2019 [Member]

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 171,000

Debt fixed interest rate

2.20%

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

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 143,000

Debt fixed interest rate

1.78%

Financing Arrangements [Member] | Delaware City Catalyst Lease - Short Term Bridge [Member]

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 3,000

Debt fixed interest rate

1.69%

Financing Arrangements [Member] | Delaware City Catalyst Lease - Long Term Bridge [Member]

Debt Instrument [Line Items]

Debt Instrument, Fee Amount

$ 117,000

Debt fixed interest rate

1.69%

PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 35,000,000

Debt instrument term

5 years

Long-term Debt

[1]

$ 28,366,000

$ 35,000,000

PBF Logistics LP [Member] | Notes Payable to Banks [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

2.00%

[1]

(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.

[2]

(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 Notes and Senior Secured Notes.

[3]

(d) As discussed in “Note 8 - Credit Facility and Debt”, these notes became unsecured following the Collateral Fall-Away Event on May 30, 2017.

CREDIT FACILITY AND LONG-TERM61

CREDIT FACILITY AND LONG-TERM DEBT (Summary of Long-Term Debt) (Details) - USD ($)		Dec. 31, 2017		Dec. 31, 2016	Nov. 24, 2015	Feb. 09, 2012
Debt Instrument [Line Items]
Long-term Debt		$ 1,662,414,000
Unamortized deferred financing costs		25,178,000		$ 25,277,000
Debt, Long-term and Short-term, Combined Amount		1,637,236,000		1,576,559,000
Less—Current debt		(10,987,000)		0
Long-term Debt and Capital Lease Obligations		1,626,249,000		1,576,559,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	[1]			350,000,000
2025 Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt	[2]	725,000,000		0
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Long-term Debt	[2]	$ 0		670,867,000
Annual interest rate		8.25%				8.25%
2023 Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt	[2],[3]	$ 500,000,000		500,000,000
Annual interest rate					7.00%
Line of Credit [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit		350,000,000	[1]	350,000,000
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 28,366,000		35,000,000
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt				$ 45,969,000
[1]	(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.
[2]	(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 Notes and Senior Secured Notes.
[3]	(d) As discussed in “Note 8 - Credit Facility and Debt”, these notes became unsecured following the Collateral Fall-Away Event on May 30, 2017.

CREDIT FACILITY AND LONG-TERM62

CREDIT FACILITY AND LONG-TERM DEBT (Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017	$ 16,066
2,018	382,910
2,019	10,072
2,020	28,366
2,021	0
Thereafter	1,225,000
Long-term Debt	1,662,414
Capital Lease Obligations [Member]
Long-term Debt, Fiscal Year Maturity [Abstract]
Long-term Debt		$ 45,969
Capital Lease Obligations [Member] | Paulsboro Catalyst Lease [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 140
Debt fixed interest rate	2.20%
Capital Lease Obligations [Member] | Delaware City Catalyst Lease [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 210
Debt fixed interest rate	1.95%
Capital Lease Obligations [Member] | Delaware City Catalyst Lease - Palladium [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 30
Debt fixed interest rate	2.05%
Capital Lease Obligations [Member] | Delaware City Catalyst Lease - Short Term Bridge [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 3
Debt fixed interest rate	1.69%
Capital Lease Obligations [Member] | Delaware City Catalyst Lease - Long Term Bridge [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 117
Debt fixed interest rate	1.69%
Capital Lease Obligations [Member] | Toledo Catalyst Lease [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 178
Debt fixed interest rate	1.75%
Capital Lease Obligations [Member] | Chalmette Catalyst Lease [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 185
Debt fixed interest rate	3.85%
Capital Lease Obligations [Member] | Chalmette Catalyst Lease 2019 [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 171
Debt fixed interest rate	2.20%
Capital Lease Obligations [Member] | Torrance Catalyst Lease [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount	$ 143
Debt fixed interest rate	1.78%

AFFILIATE NOTES PAYABLE (Detail

AFFILIATE NOTES PAYABLE (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Conversion of affiliate notes payable to capital contribution	$ 86,298	$ 86,298	$ 379,947	$ 0
Affiliate notes payable		$ 0	$ 86,298
Notes Payable [Member]
Debt Instrument [Line Items]
Debt fixed interest rate		2.50%
Debt instrument term		5 years

OTHER LONG-TERM LIABILITIES (De

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Long-Term Liabilities [Abstract]
Defined benefit pension plan liabilities	$ 63,579	$ 60,007
Post-retirement medical plan liabilities	21,527	22,740
Environmental liabilities	138,545	142,935
Other	310	429
Other long-term liabilities	$ 223,961	$ 226,111

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)

Nov. 01, 2017bblrenewal

Aug. 03, 2017dekatherm_per_day

Feb. 15, 2017USD ($)

Nov. 01, 2016bbl / d

Aug. 31, 2016USD ($)bbl / dbblrenewal

May 01, 2016bbl / d

May 15, 2015renewal

May 14, 2015bbl / d

Dec. 11, 2014bbl / dbblrenewal

Oct. 01, 2014bbl / d

Sep. 30, 2014renewal

May 14, 2014bbl / drenewal

Jan. 24, 2013bbl

Dec. 31, 2016USD ($)

Dec. 31, 2017USD ($)stationrenewal

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Sep. 01, 2016

Related Party Transaction [Line Items]

Number of stations with storage capacity and truck unloading capacity | station

2

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

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

Related Party Transaction [Line Items]

Distributions to Series B Unitholders | $

$ 6,152,000

$ 19,592

PBFX Operating Company LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

$ 11,600,000

Fuel Strategies International, Inc, [Member]

Related Party Transaction [Line Items]

Charges incurred during period | $

0

0

Former Board of Directors Chairman [Member]

Related Party Transaction [Line Items]

Charges incurred during period | $

824,000

957,000

Fourth Amended and Restated Omnibus Agreement [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years

Related Party Transaction, Annual Fee | $

$ 6,900,000

Fourth Amended and Restated O&M Agreement [Member] | PBF LLC [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Annual Fee | $

$ 6,696,000

Related Party Transaction, Agreement Termination Notice, Period

30 days

Chalmette Storage Tank Lease [Member]

Related Party Transaction [Line Items]

Term of Renewal

10 years

Torrance Valley Pipeline Transportation Services Agreement [Member]

Related Party Transaction [Line Items]

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Consulting Agreement [Member] | Former Board of Directors Chairman [Member]

Related Party Transaction [Line Items]

Charges incurred during period | $

$ 500,000

$ 900,000

Related Party Transaction, Expected Expense From Future Transactions With Related Party | $

900,000

Chalmette Storage Tank [Member] | Chalmette Storage Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Maximum Storage Capacity | bbl

625,000

Paulsboro Natural Gas Pipeline [Member] | Paulsboro Natural Gas Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Term of Agreement

15 years

Oil And Gas Plant, Maximum Storage Capacity | dekatherm_per_day

60,000

East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

15,000

Oil And Gas Plant, Maximum Storage Capacity | bbl

350,000

Torrance Valley Pipeline - Belridge Tanks [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

770,000

Torrance Valley Pipeline - Emidio Tanks [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

900,000

Torrance Valley Pipeline - Midway Tank [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Maximum Storage Capacity | bbl

55,000

Torrance Valley Pipeline - South [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

70,000

Torrance Valley Pipeline - North [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

50,000

Toledo Tank Farm [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, Maximum Storage Capacity | bbl

3,849,271

Toledo Terminaling Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

7 years 8 months

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

DCR Terminaling Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

7 years 8 months

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Delaware City Products Pipeline [Member] | Delaware City Pipeline Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

50,000

Delaware City Pipeline Services Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years 8 months

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Toledo Tank Farm Storage and Terminaling Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

West Ladder Rack Terminaling Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

7 years 3 months

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Toledo Truck Unloading Terminal [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] | 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

Delaware Truck Loading Services Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years 8 months

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Delaware City Products Pipeline - Magellan [Member]

Related Party Transaction [Line Items]

Term of Agreement

2 years 5 months

Delaware City Products Pipeline - Magellan [Member] | Delaware City Pipeline Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

14,500

Torrance Valley Pipeline Transportation Services Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years

Toledo Terminal [Member] | East Coast Terminals commercial agreements [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Term of Agreement

1 year

Chalmette Storage Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Cost of Sales [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

240,654,000

175,448,000

142,102,000

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

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

6,626,000

5,121,000

4,533,000

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

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

$ 6,899,000

$ 4,805,000

$ 5,297,000

Refined Clean Product [Member] | Delaware City Truck Rack [Member] | Delaware City Terminaling Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

30,000

LPGs [Member] | Delaware City Truck Rack [Member] | Delaware City Terminaling Services Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

5,000

Minimum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]

Related Party Transaction [Line Items]

Term of Agreement

1 year

Maximum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]

Related Party Transaction [Line Items]

Term of Agreement

5 years

Torrance Valley Pipeline Company [Member]

Related Party Transaction [Line Items]

Noncontrolling Interest, ownership Percentage by Parent

50.00%

50.00%

COMMITMENTS AND CONTINGENCIES66

COMMITMENTS AND CONTINGENCIES (Details) gallon in Millions

Mar. 05, 2018USD ($)

Mar. 10, 2017USD ($)

Jan. 13, 2017group

Jul. 01, 2016USD ($)

Nov. 01, 2015USD ($)

Mar. 03, 2014ppm

Mar. 01, 2011

Nov. 30, 2016

Dec. 31, 2017USD ($)ppm

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014gallonshipment

Dec. 31, 2012ppm

Dec. 31, 2010ppm

Commitments and Contingencies Disclosure [Abstract]

Rent expense

$ 125,433,000

$ 129,768,000

$ 126,060,000

Lease payments to affiliates

97,771,000

46,511,000

21,352,000

Inventory purchases

64,050,000

53,364,000

$ 36,139,000

Loss Contingencies [Line Items]

Investment in equity method investee

171,903,000

179,882,000

Environmental Matters

Environmental liabilities

$ 7,968,000

$ 8,882,000

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

96.70%

96.50%

Environmental Issue [Member]

Environmental Matters

Environmental liabilities

$ 10,282,000

$ 10,792,000

Discount rate used for environmental liability assessment

8.00%

Undiscounted liability

$ 15,804,000

Expected future payments

$ 6,095,000

Expected payment period

5 years

Number of environmental groups appealing permits | group

2

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

10

80

Environmental Issue [Member] | Valero [Member]

Environmental Matters

Payments to acquire environmental insurance policies

$ 20,000,000

Environmental Issue [Member] | PBF Energy and Valero [Member]

Environmental Matters

Payments to acquire environmental insurance policies

$ 75,000,000

Term of insurance policies

10 years

Environmental Issue [Member] | Sunoco, Inc. [Member]

Environmental Matters

Insurance-related assessment, expiration of liability period

20 years

Environmental Issue [Member] | Torrance Refinery [Member]

Environmental Matters

Environmental liabilities

$ 136,487,000

$ 142,456,000

Expected future payments

$ 32,426,000

Term of insurance policies

10 years

Advanced Renewable Identification Number Requirements [Member]

Environmental Matters

Renewable Fuels Standard Requirements Increase

19.00%

Total Renewable Identification Number Requirements [Member]

Environmental Matters

Renewable Fuels Standard Requirements Increase

7.00%

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

Maximum [Member] | Environmental Issue [Member] | Torrance Refinery [Member]

Environmental Matters

Litigation Settlement, Amount

$ 100,000

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

0.50

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

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

15

PENNSYLVANIA | Environmental Issue [Member]

Environmental Matters

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

500

Chalmette Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Expected payment period

30 years

Payments to acquire environmental insurance policies

$ 100,000,000

Term of insurance policies

10 years

Environmental costs recognized, recovery credited to expense

$ 3,936,000

Torrance Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Payments to acquire environmental insurance policies

$ 100,000,000

Pending Litigation [Member] | Louisiana Department of Environmental Quality [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Damages sought

$ 741,000

Pending Litigation [Member] | DNREC [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Appealed fine amount

$ 150

Number of days barge shipments made

15 days

Number of barge shipments | shipment

17

Number of gallons of crude oil | gallon

35.7

Pending Litigation [Member] | DNREC [Member] | Subsequent Event [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Damages sought

$ 100,000

COMMITMENTS AND CONTINGENCIES67

COMMITMENTS AND CONTINGENCIES (Future Minimum Rental Payments) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,017	$ 237,209
2,018	219,554
2,019	206,226
2,020	186,028
2,021	145,521
Thereafter	537,400
Total future obligation payments due	$ 1,531,938

EQUITY STRUCTURE (Additional In

EQUITY STRUCTURE (Additional Information) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)vote / sharesstateshares	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Class of Stock [Line Items]
Shares outstanding | shares	0
Percentage of ownership in PBF LLC	100.00%
Number of subsidiaries acquired | state	2
Net income | $	$ 457,200,000	$ 235,886,000	$ 187,294,000
PBF Finance Corporation [Member]
Class of Stock [Line Items]
Shares outstanding | shares	100
PBF Energy [Member] | Class B Common Stock [Member]
Class of Stock [Line Items]
Number of votes per share | vote / shares	1
PBF LLC [Member] | Series B Units [Member]
Class of Stock [Line Items]
Equity unit, stated value per share | $	$ 0
Number of units authorized | shares	1,000,000
Collins Pipeline Company [Member] | Chalmette Refining [Member]
Class of Stock [Line Items]
Noncontrolling Interest, ownership Percentage by Parent	80.00%
T&M Terminal Company [Member] | Chalmette Refining [Member]
Class of Stock [Line Items]
Noncontrolling Interest, ownership Percentage by Parent	80.00%
Noncontrolling Interest [Member]
Class of Stock [Line Items]
Net income | $	$ 95,000	$ 269,000	$ 274,000

STOCK-BASED COMPENSATION (Share

STOCK-BASED COMPENSATION (Share-Based Compensation Expense) (Details) - General and Administrative Expense [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 21,503	$ 18,296	$ 9,218
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	9,369	11,020	7,528
Restricted Stock [Member] | Parent Company [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 12,134	$ 7,276	$ 1,690

STOCK-BASED COMPENSATION (Sha70

STOCK-BASED COMPENSATION (Share-Based Compensation Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
PBF Energy Inc. [Member]
Options
Options, beginning balance	5,970,625	4,256,375	2,401,875
Granted	1,638,075	1,792,000	1,899,500
Exercised	(462,500)	(11,250)	(30,000)
Forfeited	(263,425)	(66,500)	(15,000)
Options, ending balance	6,882,775	5,970,625	4,256,375	2,401,875
Weighted Average Exercise Price
Weighted average exercise price, beginning balance	$ 27.37	$ 27.89	$ 25.97
Granted	26.52	26.18	30.28
Exercised	25.65	25.86	25.79
Forfeited	27.71	28.74	26.38
Weighted average exercise price, ending balance	$ 27.27	$ 27.37	$ 27.89	$ 25.97
Weighted average remaining contractual term, outstanding	7 years 9 months 24 days	8 years 7 days	8 years 3 months 25 days	8 years 8 months 2 days
Weighted average remaining contractual term, granted	10 years	10 years	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	2,958,875	2,271,375	1,136,250
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 27.58	$ 27.23	$ 26.22
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	6 years 8 months 37 days	7 years 2 months 15 days	7 years 7 months 11 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	6,882,775
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 27.27
Weighted average remaining contractual term, expected to vest	7 years 9 months 24 days
PBF LLC [Member] | Series A Units [Member]
Options
Options, beginning balance	612,946	640,779	801,479
Exercised	(126,634)	(27,833)	(160,700)
Options, ending balance	486,312	612,946	640,779	801,479
Weighted Average Exercise Price
Weighted average exercise price, beginning balance	$ 10.62	$ 10.59	$ 10.53
Exercised	10.17	10	10.28
Weighted average exercise price, ending balance	$ 10.73	$ 10.62	$ 10.59	$ 10.53
Weighted average remaining contractual term, outstanding	3 years 6 months 6 days	4 years 5 months 20 days	5 years 5 months 15 days	6 years 4 months 28 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	486,312	612,946	640,779
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 10.73	$ 10.62	$ 10.59
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 6 months 8 days	4 years 5 months 20 days	5 years 5 months 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	486,312
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 10.73
Weighted average remaining contractual term, expected to vest	3 years 6 months 6 days
Restricted Stock [Member] | PBF Energy Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,095,716	521,369	294,880	85,288
Options
Granted	762,425	360,820	247,720
Weighted Average Exercise Price
Forfeited	$ 24.18	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	25.56	24.89	30.87	$ 31.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share	$ 25.86	$ 22.44	$ 30.97
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(172,978)	(134,331)	(38,128)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share	$ 24.99	$ 31.43	$ 32.84
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(15,100)	0	0

STOCK-BASED COMPENSATION (Weigh

STOCK-BASED COMPENSATION (Weighted Average Assumptions) (Details) - PBF Energy Inc. [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	39.50%	39.70%	38.40%
Dividend yield	4.58%	4.73%	3.96%
Risk-free rate of return	2.09%	1.42%	1.58%
Exercise price	$ 26.52	$ 26.18	$ 30.28

STOCK-BASED COMPENSATION (Addit

STOCK-BASED COMPENSATION (Additional Information) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 12,016,000	$ 10,577,000
Total intrinsic value of stock options exercised during period	2,301,000	461,000	$ 3,452,000
Unrecognized compensation expense	$ 0	$ 0
PBF LLC [Member] | Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	25.00%
Exercise price per unit		$ 10
Warrants exercised in period	0	0
Non-compensatory warrants outstanding	32,719	32,719
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
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]
Vesting rights percentage	33.30%
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	1,638,075	1,792,000	1,899,500
Expiration period	10 years
PBF Energy Inc. [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total estimated fair value, granted in period	$ 10,913,000	$ 11,346,000
Weighted average fair value per unit	$ 6.66	$ 6.33
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 56,656,000	$ 11,676,000
Total intrinsic value of stock options exercisable	23,665,000	3,914,000
Total intrinsic value of stock options exercised during period	2,365,000	$ 5,000
Unrecognized compensation expense	$ 21,809,000
PBF Energy Inc. [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period	762,425	360,820	247,720

EMPLOYEE BENEFIT PLANS (Changes

EMPLOYEE BENEFIT PLANS (Changes in Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation				$ 148,011	$ 108,838
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Other Costs	$ (4,881)	$ 0
Change in benefit obligation:
Benefit obligation at beginning of year	135,508	100,011
Service cost	40,572	36,359	$ 24,298
Interest cost	4,336	3,096	2,974
Plan amendments	462	0
Benefit payments	(4,034)	(3,449)
Actuarial loss (gain)	13,268	(509)
Projected benefit obligation at end of year	185,231	135,508	100,011
Change in plan assets:
Fair value of plan assets at beginning of year	75,367	57,502
Actual return on plan assets	14,019	3,995
Benefits paid	(4,034)	(3,449)
Employer contributions	41,181	17,319
Fair value of plan assets at end of year	121,652	75,367	57,502
Reconciliation of funded status:
Fair value of plan assets at end of year	75,367	57,502	57,502	121,652	75,367
Less benefit obligation at end of year	135,508	100,011	100,011	185,231	135,508
Funded status at end of year				(63,579)	(60,141)
Defined Benefit Plan, Settlements, Benefit Obligation	(4,881)	0
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Other Costs	0	0
Change in benefit obligation:
Benefit obligation at beginning of year	22,740	17,729
Service cost	1,263	1,047	967
Interest cost	688	528	558
Plan amendments	0	2,524
Benefit payments	(693)	(575)
Actuarial loss (gain)	(2,471)	1,487
Projected benefit obligation at end of year	21,527	22,740	17,729
Change in plan assets:
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Benefits paid	(693)	(575)
Employer contributions	693	575
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	0	0
Less benefit obligation at end of year	22,740	17,729	$ 17,729	21,527	22,740
Funded status at end of year				$ (21,527)	$ (22,740)
Defined Benefit Plan, Settlements, Benefit Obligation	$ 0	$ 0

EMPLOYEE BENEFIT PLANS (Expecte

EMPLOYEE BENEFIT PLANS (Expected Benefit Payments) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 34,800
2,017	9,109
2,018	10,878
2,019	13,282
2,020	16,636
2,021	20,080
Year 2022 - 2026	128,837
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,017	1,257
2,018	1,512
2,019	1,764
2,020	1,868
2,021	1,867
Year 2022 - 2026	$ 9,487

EMPLOYEE BENEFIT PLANS (Net Per

EMPLOYEE BENEFIT PLANS (Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 34,800
Service cost	40,572	$ 36,359	$ 24,298
Interest cost	4,336	3,096	2,974
Expected return on plan assets	(5,766)	(4,681)	(3,422)
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	993	0	0
Amortization of prior service costs	53	53	53
Amortization of loss	452	1,043	1,228
Net periodic benefit cost	40,640	35,870	25,131
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,263	1,047	967
Interest cost	688	528	558
Expected return on plan assets	0	0	0
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	0	0
Amortization of prior service costs	646	541	326
Amortization of loss	0	0	0
Net periodic benefit cost	$ 2,597	$ 2,116	$ 1,851

EMPLOYEE BENEFIT PLANS (Pre-tax

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts Recognized in Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs (credits)	$ 462	$ 0	$ 0
Net actuarial loss (gain)	5,015	176	(2,220)
Amortization of loss	(1,410)	(1,096)	(1,281)
Total changes in other comprehensive loss (income)	4,067	(920)	(3,501)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs (credits)	0	2,524	1,533
Net actuarial loss (gain)	(2,471)	1,487	312
Amortization of loss	(646)	(541)	(326)
Total changes in other comprehensive loss (income)	$ (3,117)	$ 3,470	$ 1,519

EMPLOYEE BENEFIT PLANS (Pre-t77

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI Not Yet Recognized as Components of Net Periodic Costs) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (costs) credits	$ (885)	$ (476)
Net actuarial (loss) gain	(22,544)	(18,975)
Total	(23,429)	(19,451)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (costs) credits	(5,337)	(5,983)
Net actuarial (loss) gain	593	(1,878)
Total	$ (4,744)	$ (7,861)

EMPLOYEE BENEFIT PLANS (Pre-t78

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI to be Recognized Over Next Fiscal Year) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service (costs) credits	$ (86)
Amortization of net actuarial (loss) gain	(285)
Total	(371)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service (costs) credits	646
Amortization of net actuarial (loss) gain	0
Total	$ 646

EMPLOYEE BENEFIT PLANS (Assumpt

EMPLOYEE BENEFIT PLANS (Assumptions Used) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.58%	4.07%
Rate of compensation increase	4.53%	4.81%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Expected long-term rate of return on plan assets	6.50%	7.00%	7.00%
Rate of compensation increase	4.81%	4.81%	4.81%
Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.55%	4.08%
Rate of compensation increase	5.00%	5.50%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Rate of compensation increase	5.50%	5.50%	5.50%
Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.33%	3.68%
Rate of compensation increase	0.00%	0.00%
Service Cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.15%	4.15%	4.25%
Service Cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.17%	4.17%	4.30%
Service Cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.10%	4.10%	4.32%
Effective rate for interest cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.38%	3.38%	3.31%
Effective rate for interest cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.20%	3.20%	3.16%
Effective rate for interest cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.11%	3.11%	3.09%
Effective rate for interest on service cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.59%	3.59%	3.51%
Effective rate for interest on service cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.63%	3.63%	3.37%
Effective rate for interest on service cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.84%	3.84%	4.04%

EMPLOYEE BENEFIT PLANS (Assumed

EMPLOYEE BENEFIT PLANS (Assumed Health Care Cost Trend Rates) (Details) - Post Retirement Medical Plan [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	6.00%	6.10%
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	2,038	2,038

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] $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
Effect on total of service and interest cost components, 1% increase	$ 15
Effect on total of service and interest cost components, 1% decrease	(14)
Effect on accumulated postretirement benefit obligation, 1% increase	307
Effect on accumulated postretirement benefit obligation, 1% decrease	$ (291)

EMPLOYEE BENEFIT PLANS (Fair Va

EMPLOYEE BENEFIT PLANS (Fair Value of Assets of the Company's Qualified Plan) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 121,652	$ 75,367	$ 57,502
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	121,652	75,367
Level 1 [Member] | Domestic Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	36,582	23,451
Level 1 [Member] | Developed International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	17,236	10,736
Level 1 [Member] | Emerging Market Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	8,474	5,164
Level 1 [Member] | Global Low Volatility Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	9,983	6,360
Level 1 [Member] | Fixed-Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	45,469	29,576
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 3,908	$ 80

EMPLOYEE BENEFIT PLANS (Additio

EMPLOYEE BENEFIT PLANS (Additional Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	$ 23,321	$ 19,746	$ 12,753
Maximum age to receive health care coverage	65 years
Defined Benefit Plan, Accumulated Benefit Obligation	$ 148,011	$ 108,838
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 34,800
Pension Benefits [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	54.00%
Pension Benefits [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	40.00%
Pension Benefits [Member] | Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	6.00%

REVENUES (Details)

REVENUES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Product Information [Line Items]
Revenues	$ 21,772,478	$ 15,908,537	$ 13,123,929
Gasoline and Distillates [Member]
Product Information [Line Items]
Revenues	18,316,079	14,017,350	11,553,716
Asphalt and blackoils [Member]
Product Information [Line Items]
Revenues	1,162,339	699,966	536,496
Chemicals [Member]
Product Information [Line Items]
Revenues	770,491	554,392	452,304
Feedstocks and other [Member]
Product Information [Line Items]
Revenues	1,218,468	376,471	315,042
Lubricants [Member]
Product Information [Line Items]
Revenues	$ 305,101	$ 260,358	$ 266,371

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)state	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Class of Stock [Line Items]
Number of subsidiaries acquired | state		2
Deferred income taxes		$ (12,526)	$ 19,802	$ 0
Current income tax expense		$ 1,743	$ 3,887	$ 648
Restatement Adjustment [Member] | Prior Period Error Correction [Member] | PBF Energy Limited [Member]
Class of Stock [Line Items]
Deferred income taxes	$ 30,602
Current income tax expense	$ 121

INCOME TAXES (Components of Inc

INCOME TAXES (Components of Income Tax (Benefit) Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current income tax expense	$ 1,743	$ 3,887	$ 648
Deferred income tax (benefit) expense	(12,526)	19,802	0
Total income tax (benefit) expense	$ (10,783)	$ 23,689	$ 648

FAIR VALUE MEASUREMENTS (Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of plan assets at end of year	$ 9,593	$ 9,440
Inventory Supply Arrangement Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	7,721
Derivative, Collateral, Right to Reclaim Cash	0
Derivative Liability	7,721
Inventory Supply Arrangement Obligation [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0
Inventory Supply Arrangement Obligation [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	7,721
Inventory Supply Arrangement Obligation [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0
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	84,708	4,491
Derivative, Collateral, Right to Reclaim Cash	(10,388)	(983)
Derivative Liability	74,320	3,508
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	51,673	859
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	33,035	3,548
Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	84
Catalyst Lease Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Collateral, Right to Reclaim Cash	0	0
Obligations, Fair Value Disclosure	59,048	45,969
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	59,048	45,969
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	4,730	342,837
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	4,730	342,837
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	10,388	983
Derivative, Collateral, Obligation to Return Cash	(10,388)	(983)
Derivative Asset	0	0
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	10,031	948
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	357	35
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	$ 0	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		6,058
Derivative, Collateral, Obligation to Return Cash		0
Derivative Asset		6,058
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
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		6,058
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

FAIR VALUE MEASUREMENTS (Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Transfers into Level 3	$ 0	$ 0
Commodity Contract [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	(84,000)	3,543,000
Purchases	0	0
Settlements	45,000	(1,149,000)
Unrealized gain (loss) included in earnings	39,000	(2,478,000)
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Balance at end of period	$ 0	$ (84,000)

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details)		Dec. 31, 2017USD ($)		Oct. 05, 2017lease	Dec. 31, 2016USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		$ 1,662,414,000
Long term loan		1,662,414,000			$ 1,601,836,000
Long-term debt, Fair value		1,723,460,000			1,625,868,000
Less - Current debt (c)		(10,987,000)			0
Less - Current maturities, Fair value		(10,987,000)			0
Unamortized Debt Issuance Expense		(25,178,000)			(25,277,000)
Long-term debt		1,626,249,000			1,576,559,000
Long-term debt, Fair value		1,712,473,000			1,625,868,000
Number of leases | lease				2
2025 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[1]	725,000,000			0
Long-term debt, Fair value	[1]	763,945,000			0
2023 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[1],[2]	500,000,000			500,000,000
Long-term debt, Fair value	[1],[2]	522,101,000			498,801,000
Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[1]	0			670,867,000
Long-term debt, Fair value	[1]	0			696,098,000
Capital Lease Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt					45,969,000
Notes Payable to Banks [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		28,366,000			35,000,000
Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[3]				45,969,000
Long-term debt, Fair value	[3]	59,048,000			45,969,000
Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit	[4]				350,000,000
Lines of Credit, Fair Value Disclosure	[4]	350,000,000			350,000,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit		350,000,000	[4]		350,000,000
Catalyst lease [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Capital Lease Obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[3]	59,048,000
PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	[4]	28,366,000			35,000,000
Long-term debt, Fair value	[4]	$ 28,366,000			$ 35,000,000
[1]	(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 Notes and Senior Secured Notes.
[2]	(d) As discussed in “Note 8 - Credit Facility and Debt”, these notes became unsecured following the Collateral Fall-Away Event on May 30, 2017.
[3]	(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. On October 5, 2017 Delaware City Refining entered into two platinum bridge leases which will expire in 2018. The leases are payable at maturity and will not be renewed. The total outstanding balance related to these bridge leases as of December 31, 2017 was $10,987 and is included in Current debt on our Consolidated balance sheet.
[4]	(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.

DERIVATIVES (Narrative) (Detail

DERIVATIVES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)bbl	Dec. 31, 2016USD ($)bbl	Dec. 31, 2015USD ($)
Derivative [Line Items]
Gain (loss) on fair value hedge ineffectiveness | $	$ 0	$ 0	$ 0
Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	3,000,142	2,942,348
Crude Oil Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	22,348,000	5,950,000
Refined Product Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	1,989,000	2,831,000

DERIVATIVES (Fair Value of Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) - Accrued Expenses [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	$ (7,721)	$ 6,058
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivatives, Fair Value [Line Items]
Fair Value Asset/(Liability)	$ (74,320)	$ 3,508

DERIVATIVES (Gain (Loss) Recogn

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) - Cost of Sales [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives			$ (4,251)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ (13,779)	$ (29,453)	(59,323)
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			4,251
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	13,779	29,453	59,323
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ (85,443)	$ (55,557)	$ 32,416

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Feb. 15, 2018$ / shares
Subsequent Event [Member] | PBF Energy Inc. [Member] | Class A Common Stock [Member]
Subsequent Event [Line Items]
Dividends declared per share	$ 0.30

CONSOLIDATING FINANCIAL STATE94

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017	Sep. 01, 2016
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%
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%
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%
Chalmette Refining L.L.C. [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
PBF Energy Western Region LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Torrance Refining Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Torrance Logistics Company LLC [Member]
Condensed Financial Statements, Captions [Line Items]
Percentage of ownership in subsidiaries	100.00%
Torrance Valley Pipeline Company [Member]
Condensed Financial Statements, Captions [Line Items]
Noncontrolling Interest, ownership Percentage by Parent	50.00%	50.00%

CONSOLIDATING FINANCIAL STATE95

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 526,160		$ 626,705	$ 914,749	$ 218,403
Accounts receivable	951,129		615,881
Accounts receivable - affiliate	8,352		7,631
Inventories	2,213,797		1,863,560
Prepaid and other current assets	49,523		40,536
Due from related party	0		0
Total current assets	3,748,961		3,154,313
Property, plant and equipment, net	2,805,390		2,728,699
Investment in subsidiaries	0		0
Investment in equity method investee	171,903		179,882
Deferred charges and other assets, net	779,924		504,003
Total assets	7,506,178		6,566,897
Current liabilities:
Accounts payable	572,932		530,365
Accounts payable - affiliate	40,817		37,863
Accrued expenses	1,800,859		1,462,729
Less—Current debt	10,987		0
Deferred revenue	7,495		12,340
Notes Payable, Current	5,621	$ 6,831	0
Due to related parties	0		0
Total current liabilities	2,438,711		2,043,297
Long-term debt	1,626,249		1,576,559
Affiliate notes payable	0		86,298
Deferred tax liabilities	33,155		45,699
Other long-term liabilities	223,961		226,111
Due to Related Parties, Noncurrent	0
Total liabilities	4,322,076		3,977,964
Commitments and contingencies
Equity:
Member’s equity	2,359,791		2,155,863
Retained earnings	840,431		446,519
Accumulated other comprehensive loss	(26,928)		(25,962)
Total PBF Holding Company LLC equity	3,173,294		2,576,420
Noncontrolling interest	10,808		12,513
Total equity	3,184,102		2,588,933	1,821,284	1,630,516
Total liabilities and equity	7,506,178		6,566,897
Issuer [Member]
Current assets:
Cash and cash equivalents	486,568		530,085	882,820	185,381
Accounts receivable	903,298		599,147
Accounts receivable - affiliate	2,321		2,432
Inventories	1,982,315		1,680,058
Prepaid and other current assets	20,523		27,443
Due from related party	28,632,914		24,141,120
Total current assets	32,027,939		26,980,285
Property, plant and equipment, net	21,785		33,772
Investment in subsidiaries	0		705,034
Investment in equity method investee	0		0
Deferred charges and other assets, net	30,141		12,317
Total assets	32,079,865		27,731,408
Current liabilities:
Accounts payable	413,829		360,260
Accounts payable - affiliate	39,952		37,077
Accrued expenses	1,409,212		1,094,581
Less—Current debt	0
Deferred revenue	6,005		10,901
Notes Payable, Current	0
Due to related parties	24,813,299		22,027,065
Total current liabilities	26,682,297		23,529,884
Long-term debt	1,550,206		1,496,085
Affiliate notes payable			86,298
Deferred tax liabilities	0		0
Other long-term liabilities	30,612		30,208
Due to Related Parties, Noncurrent	632,648
Total liabilities	28,895,763		25,142,475
Commitments and contingencies
Equity:
Member’s equity	2,359,791		2,155,863
Retained earnings	840,431		446,519
Accumulated other comprehensive loss	(26,928)		(25,962)
Total PBF Holding Company LLC equity	3,173,294		2,576,420
Noncontrolling interest	10,808		12,513
Total equity	3,184,102		2,588,933
Total liabilities and equity	32,079,865		27,731,408
Guarantors Subsidiaries [Member]
Current assets:
Cash and cash equivalents	13,456		56,717	6,236	704
Accounts receivable	7,605		7,999
Accounts receivable - affiliate	5,300		4,504
Inventories	0		0
Prepaid and other current assets	27,100		12,933
Due from related party	23,302,660		21,883,569
Total current assets	23,356,121		21,965,722
Property, plant and equipment, net	2,547,229		2,452,877
Investment in subsidiaries	413,136		440,377
Investment in equity method investee	0		0
Deferred charges and other assets, net	749,749		491,673
Total assets	27,066,235		25,350,649
Current liabilities:
Accounts payable	137,149		157,277
Accounts payable - affiliate	865		786
Accrued expenses	122,722		201,935
Less—Current debt	10,987
Deferred revenue	1,472		1,438
Notes Payable, Current	5,621
Due to related parties	27,166,679		24,031,520
Total current liabilities	27,445,495		24,392,956
Long-term debt	48,024		45,908
Affiliate notes payable			0
Deferred tax liabilities	0		0
Other long-term liabilities	189,204		192,204
Due to Related Parties, Noncurrent	0
Total liabilities	27,682,723		24,631,068
Commitments and contingencies
Equity:
Member’s equity	1,731,268		1,714,997
Retained earnings	(2,348,904)		(999,693)
Accumulated other comprehensive loss	(9,660)		(8,236)
Total PBF Holding Company LLC equity	(627,296)		707,068
Noncontrolling interest	10,808		12,513
Total equity	(616,488)		719,581
Total liabilities and equity	27,066,235		25,350,649
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	26,136		41,366	28,968	34,334
Accounts receivable	40,226		8,735
Accounts receivable - affiliate	731		695
Inventories	231,482		183,502
Prepaid and other current assets	1,900		160
Due from related party	6,820,693		4,692,799
Total current assets	7,121,168		4,927,257
Property, plant and equipment, net	236,376		242,050
Investment in subsidiaries	0		0
Investment in equity method investee	171,903		179,882
Deferred charges and other assets, net	34		13
Total assets	7,529,481		5,349,202
Current liabilities:
Accounts payable	21,954		14,291
Accounts payable - affiliate	0		0
Accrued expenses	268,925		166,213
Less—Current debt	0
Deferred revenue	18		1
Notes Payable, Current	0
Due to related parties	6,776,289		4,658,903
Total current liabilities	7,067,186		4,839,408
Long-term debt	28,019		34,566
Affiliate notes payable			0
Deferred tax liabilities	33,155		45,699
Other long-term liabilities	4,145		3,699
Due to Related Parties, Noncurrent	0
Total liabilities	7,132,505		4,923,372
Commitments and contingencies
Equity:
Member’s equity	343,940		374,067
Retained earnings	53,036		51,763
Accumulated other comprehensive loss	0		0
Total PBF Holding Company LLC equity	396,976		425,830
Noncontrolling interest	0		0
Total equity	396,976		425,830
Total liabilities and equity	7,529,481		5,349,202
Combining and Consolidated Adjustments [Member]
Current assets:
Cash and cash equivalents	0		(1,463)	$ (3,275)	$ (2,016)
Accounts receivable	0		0
Accounts receivable - affiliate	0		0
Inventories	0		0
Prepaid and other current assets	0		0
Due from related party	(58,756,267)		(50,717,488)
Total current assets	(58,756,267)		(50,718,951)
Property, plant and equipment, net	0		0
Investment in subsidiaries	(413,136)		(1,145,411)
Investment in equity method investee	0		0
Deferred charges and other assets, net	0		0
Total assets	(59,169,403)		(51,864,362)
Current liabilities:
Accounts payable	0		(1,463)
Accounts payable - affiliate	0		0
Accrued expenses	0		0
Less—Current debt	0
Deferred revenue	0		0
Notes Payable, Current	0
Due to related parties	(58,756,267)		(50,717,488)
Total current liabilities	(58,756,267)		(50,718,951)
Long-term debt	0		0
Affiliate notes payable			0
Deferred tax liabilities	0		0
Other long-term liabilities	0		0
Due to Related Parties, Noncurrent	(632,648)
Total liabilities	(59,388,915)		(50,718,951)
Commitments and contingencies
Equity:
Member’s equity	(2,075,208)		(2,089,064)
Retained earnings	2,295,868		947,930
Accumulated other comprehensive loss	9,660		8,236
Total PBF Holding Company LLC equity	230,320		(1,132,898)
Noncontrolling interest	(10,808)		(12,513)
Total equity	219,512		(1,145,411)
Total liabilities and equity	$ (59,169,403)		$ (51,864,362)

CONSOLIDATING FINANCIAL STATE96

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 21,772,478	$ 15,908,537	$ 13,123,929
Cost of products and other	19,095,827	13,765,088	11,611,599
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,627,616	1,390,582	889,368
Depreciation and amortization expense	254,271	204,005	181,422
Cost of sales	20,977,714	15,359,675	12,682,389
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	198,164	149,643	166,904
Depreciation and amortization expense	12,964	5,835	9,688
Equity income in investee	(14,565)	(5,679)	0
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Total cost and expenses	21,175,735	15,520,848	12,857,977
Income from operations	596,743	387,689	265,952
Other income (expense):
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst leases	(2,247)	1,422	10,184
Debt extinguishment costs	25,451	0	0
Interest expense, net	(122,628)	(129,536)	(88,194)
Income before income taxes	446,417	259,575	187,942
Income tax (benefit) expense	(10,783)	23,689	648
Net income	457,200	235,886	187,294
Less: net income attributable to noncontrolling interests	95	269	274
Net income attributable to PBF Holding Company LLC	457,105	235,617	187,020
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	456,139	233,025	189,126
Issuer [Member]
Revenues	21,489,767	15,808,556	13,085,122
Cost of products and other	19,354,399	13,813,293	11,514,115
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	(42)	41	(3,683)
Depreciation and amortization expense	0	0	0
Cost of sales	19,354,357	13,813,334	11,510,432
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	170,437	123,150	143,580
Depreciation and amortization expense	12,964	5,835	9,688
Equity income in investee	0	0
Loss (gain) on sale of assets	0	2,392	(249)
Total cost and expenses	19,537,758	13,944,711	11,663,451
Income from operations	1,952,009	1,863,845	1,421,671
Other income (expense):
Equity in earnings (loss) of subsidiaries	(1,349,208)	(1,502,243)	(1,154,420)
Change in fair value of catalyst leases	0	0	0
Debt extinguishment costs	25,451
Interest expense, net	(120,150)	(125,715)	(79,310)
Income before income taxes	457,200	235,887	187,941
Income tax (benefit) expense	0	0	0
Net income	457,200	235,887	187,941
Less: net income attributable to noncontrolling interests	95	269	274
Net income attributable to PBF Holding Company LLC	457,105	235,618	187,667
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	456,139	233,026	189,773
Guarantors Subsidiaries [Member]
Revenues	1,488,687	800,647	884,930
Cost of products and other	962,929	649,242	1,026,846
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,596,113	1,356,572	891,534
Depreciation and amortization expense	246,662	194,702	178,577
Cost of sales	2,805,704	2,200,516	2,096,957
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	28,258	27,602	21,016
Depreciation and amortization expense	0	0	0
Equity income in investee	0	0
Loss (gain) on sale of assets	1,458	150	(105)
Total cost and expenses	2,835,420	2,228,268	2,117,868
Income from operations	(1,346,733)	(1,427,621)	(1,232,938)
Other income (expense):
Equity in earnings (loss) of subsidiaries	1,273	(74,507)	0
Change in fair value of catalyst leases	(2,247)	1,422	10,184
Debt extinguishment costs	0
Interest expense, net	(1,501)	(1,538)	(5,876)
Income before income taxes	(1,349,208)	(1,502,244)	(1,228,630)
Income tax (benefit) expense	0	0	0
Net income	(1,349,208)	(1,502,244)	(1,228,630)
Less: net income attributable to noncontrolling interests	95	269	274
Net income attributable to PBF Holding Company LLC	(1,349,303)	(1,502,513)	(1,228,904)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(1,349,303)	(1,502,513)	(1,228,904)
Non-Guarantor Subsidiaries [Member]
Revenues	2,376,654	1,524,691	1,633,818
Cost of products and other	2,361,129	1,527,910	1,550,579
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	31,545	33,969	1,517
Depreciation and amortization expense	7,609	9,303	2,845
Cost of sales	2,400,283	1,571,182	1,554,941
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	(531)	(1,109)	2,308
Depreciation and amortization expense	0	0	0
Equity income in investee	(14,565)	(5,679)
Loss (gain) on sale of assets	0	8,832	(650)
Total cost and expenses	2,385,187	1,573,226	1,556,599
Income from operations	(8,533)	(48,535)	77,219
Other income (expense):
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst leases	0	0	0
Debt extinguishment costs	0
Interest expense, net	(977)	(2,283)	(3,008)
Income before income taxes	(9,510)	(50,818)	74,211
Income tax (benefit) expense	(10,783)	23,689	648
Net income	1,273	(74,507)	73,563
Less: net income attributable to noncontrolling interests	0	0	0
Net income attributable to PBF Holding Company LLC	1,273	(74,507)	73,563
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	1,273	(74,507)	73,563
Combining and Consolidated Adjustments [Member]
Revenues	(3,582,630)	(2,225,357)	(2,479,941)
Cost of products and other	(3,582,630)	(2,225,357)	(2,479,941)
Cost and expenses:
Operating expenses (excluding depreciation and amortization expense as reflected below)	0	0	0
Depreciation and amortization expense	0	0	0
Cost of sales	(3,582,630)	(2,225,357)	(2,479,941)
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	0	0	0
Depreciation and amortization expense	0	0	0
Equity income in investee	0	0
Loss (gain) on sale of assets	0	0	0
Total cost and expenses	(3,582,630)	(2,225,357)	(2,479,941)
Income from operations	0	0	0
Other income (expense):
Equity in earnings (loss) of subsidiaries	1,347,935	1,576,750	1,154,420
Change in fair value of catalyst leases	0	0	0
Debt extinguishment costs	0
Interest expense, net	0	0	0
Income before income taxes	1,347,935	1,576,750	1,154,420
Income tax (benefit) expense	0	0	0
Net income	1,347,935	1,576,750	1,154,420
Less: net income attributable to noncontrolling interests	(95)	(269)	(274)
Net income attributable to PBF Holding Company LLC	1,348,030	1,577,019	1,154,694
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 1,348,030	$ 1,577,019	$ 1,154,694

CONSOLIDATING FINANCIAL STATE97

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 30, 2017	Feb. 09, 2012
Condensed Financial Statements, Captions [Line Items]
Payments of Financing Costs	$ (13,425)	$ 0	$ (17,108)
Cash flows from operating activities:
Net income	457,200	235,886	187,294
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	274,651	218,933	199,383
Stock-based compensation	21,503	18,296	9,218
Change in fair value of catalyst leases	2,247	(1,422)	(10,184)
Non-cash change in inventory repurchase obligations	13,779	29,453	63,389
Deferred income taxes	(12,526)	19,802	0
Change in Non-cash Lower of Cost or Market Adjustment	(295,532)	(521,348)	427,226
Debt extinguishment costs	25,451	0	0
Cash Dividends Paid to Parent Company	0
Pension and other post-retirement benefit costs	42,242	37,987	26,982
Gain (Loss) on Disposition of Property Plant Equipment	(1,458)	(11,374)	1,004
Equity income in investee	(14,565)	(5,679)	0
Distributions from equity method investee	20,244	0	0
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Equity in earnings (loss) of subsidiaries	0	0	0
Changes in operating assets and liabilities:
Accounts receivable	(335,248)	(161,122)	97,636
Due to/from affiliates	3,233	9,721	12,104
Inventories	(54,705)	236,602	(271,892)
Prepaid and other current assets	(9,191)	(5,783)	(631)
Accounts payable	34,527	213,514	(25,015)
Accrued expenses	353,115	227,986	(37,737)
Deferred revenue	(4,845)	8,297	2,816
Other assets and liabilities	(51,974)	(20,878)	(27,182)
Net cash provided by operations	471,064	551,619	652,403
Cash flows from investing activities:
Payments to acquire businesses		(971,932)	(565,304)
Expenditures for property, plant and equipment	(232,656)	(282,430)	(352,365)
Expenditures for refinery turnarounds costs	(379,114)	(198,664)	(53,576)
Expenditures for other assets	(31,143)	(42,506)	(8,236)
Return on investment in subsidiaries		0	0
Payment Of Working Capital Settlement		(2,659)
Capital contributions to subsidiaries		0	0
Proceeds from sale of assets	0	24,692	168,270
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	1,300	0	0
Increase (Decrease) Due from Other Related Parties	0
Net cash used in investing activities	(641,613)	(1,473,499)	(811,211)
Proceeds from members' capital contributions		0
Cash flows from financing activities:
Proceeds from revolver borrowings	490,000	550,000	170,000
Repayments of affiliate notes payable	0	(53,524)	0
Contributions from PBF LLC	97,000	450,300	345,000
Parent Distribution		0	0
Distribution to members	(61,149)	(139,434)	(350,658)
Proceeds from affiliate notes payable	0	43,396	347,783
Payment received for affiliate note receivable	11,600	0	0
Proceeds from 2023 Senior Notes			500,000
Repayments of revolver borrowings	(490,000)	(200,000)	(170,000)
Proceeds from PBF Rail Term Loan	725,000
Proceeds from catalyst lease	10,830	15,589	0
Repayments of Long-term Debt	(690,209)
Repayments of Notes Payable	1,210	0	0
Due to/from affiliates	0
Net cash provided by financing activities	70,004	633,836	855,154
Net (decrease) increase in cash and cash equivalents	(100,545)	(288,044)	696,346
Cash and equivalents, beginning of period	626,705	914,749	218,403
Cash and equivalents, end of period	526,160	626,705	914,749
Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Payments of Financing Costs	(13,425)		(17,108)
Cash flows from operating activities:
Net income	457,200	235,887	187,941
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	19,971	14,873	17,064
Stock-based compensation	0	0	0
Change in fair value of catalyst leases	0	0	0
Non-cash change in inventory repurchase obligations	13,779	29,453	0
Deferred income taxes	0	0
Change in Non-cash Lower of Cost or Market Adjustment	(295,532)	(521,348)	279,785
Debt extinguishment costs	25,451
Cash Dividends Paid to Parent Company	0
Pension and other post-retirement benefit costs	6,607	7,139	7,576
Gain (Loss) on Disposition of Property Plant Equipment	0	(2,392)	249
Equity income in investee	0	0
Distributions from equity method investee	0
Loss (gain) on sale of assets	0	2,392	(249)
Equity in earnings (loss) of subsidiaries	1,349,208	1,502,243	1,154,420
Changes in operating assets and liabilities:
Accounts receivable	(304,151)	(168,338)	87,689
Due to/from affiliates	(1,696,091)	(2,031,933)	(1,018,176)
Inventories	(6,725)	217,629	(108,751)
Prepaid and other current assets	6,922	(3,200)	2,721
Accounts payable	53,569	163,272	(38,609)
Accrued expenses	288,434	531,613	27,925
Deferred revenue	(4,896)	6,858	2,816
Other assets and liabilities	(11,740)	(5,833)	(423)
Net cash provided by operations	(97,994)	(19,293)	601,729
Cash flows from investing activities:
Payments to acquire businesses		(971,932)	(601,311)
Expenditures for property, plant and equipment	(1,884)	(21,563)	(193,898)
Expenditures for refinery turnarounds costs	0	0	0
Expenditures for other assets	0	0	0
Return on investment in subsidiaries		12,800	10,000
Payment Of Working Capital Settlement		0
Capital contributions to subsidiaries		(8,287)	(5,000)
Proceeds from sale of assets		4,802	60,902
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	0
Increase (Decrease) Due from Other Related Parties	(856)
Net cash used in investing activities	(2,740)	(984,180)	(729,307)
Proceeds from members' capital contributions		0
Cash flows from financing activities:
Proceeds from revolver borrowings	490,000	550,000	170,000
Repayments of affiliate notes payable	0	(53,524)
Contributions from PBF LLC	97,000	450,300	345,000
Parent Distribution		0	0
Distribution to members	(61,149)	(139,434)	(350,658)
Proceeds from affiliate notes payable		43,396	347,783
Payment received for affiliate note receivable	0
Proceeds from 2023 Senior Notes			500,000
Repayments of revolver borrowings	(490,000)	(200,000)	(170,000)
Proceeds from PBF Rail Term Loan	725,000
Proceeds from catalyst lease	0	0
Repayments of Long-term Debt	(690,209)
Repayments of Notes Payable	0
Due to/from affiliates	0
Net cash provided by financing activities	57,217	650,738	825,017
Net (decrease) increase in cash and cash equivalents	(43,517)	(352,735)	697,439
Cash and equivalents, beginning of period	530,085	882,820	185,381
Cash and equivalents, end of period	486,568	530,085	882,820
Guarantors Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Payments of Financing Costs	0		0
Cash flows from operating activities:
Net income	(1,349,208)	(1,502,244)	(1,228,630)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	246,984	194,723	178,600
Stock-based compensation	21,503	18,296	9,218
Change in fair value of catalyst leases	2,247	(1,422)	(10,184)
Non-cash change in inventory repurchase obligations	0	0	63,389
Deferred income taxes	0	0
Change in Non-cash Lower of Cost or Market Adjustment	0	0	147,441
Debt extinguishment costs	0
Cash Dividends Paid to Parent Company	7,200
Pension and other post-retirement benefit costs	35,635	30,848	19,406
Gain (Loss) on Disposition of Property Plant Equipment	(1,458)	(150)	105
Equity income in investee	0	0
Distributions from equity method investee	0
Loss (gain) on sale of assets	1,458	150	(105)
Equity in earnings (loss) of subsidiaries	(1,273)	74,507	0
Changes in operating assets and liabilities:
Accounts receivable	394	3,058	16,124
Due to/from affiliates	1,709,868	2,046,280	1,133,364
Inventories	0	0	(116,074)
Prepaid and other current assets	(14,373)	(2,675)	(2,999)
Accounts payable	(28,168)	41,025	15,710
Accrued expenses	(38,022)	(353,591)	8,172
Deferred revenue	34	1,438	0
Other assets and liabilities	(19,098)	(16,238)	(26,769)
Net cash provided by operations	575,181	534,155	206,663
Cash flows from investing activities:
Payments to acquire businesses		0	19,042
Expenditures for property, plant and equipment	(230,261)	(255,434)	(158,361)
Expenditures for refinery turnarounds costs	(379,114)	(198,664)	(53,576)
Expenditures for other assets	(31,143)	(42,506)	(8,236)
Return on investment in subsidiaries		0	0
Payment Of Working Capital Settlement		(2,659)
Capital contributions to subsidiaries		0	0
Proceeds from sale of assets		0	0
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	0
Increase (Decrease) Due from Other Related Parties	0
Net cash used in investing activities	(640,518)	(499,263)	(201,131)
Proceeds from members' capital contributions		0
Cash flows from financing activities:
Proceeds from revolver borrowings	0	0	0
Repayments of affiliate notes payable	0	0
Contributions from PBF LLC	0	0	0
Parent Distribution		0	0
Distribution to members	0	0	0
Proceeds from affiliate notes payable		0	0
Payment received for affiliate note receivable	11,600
Proceeds from 2023 Senior Notes			0
Repayments of revolver borrowings	0	0	0
Proceeds from PBF Rail Term Loan	0
Proceeds from catalyst lease	10,830	15,589
Repayments of Long-term Debt	0
Repayments of Notes Payable	1,210
Due to/from affiliates	856
Net cash provided by financing activities	22,076	15,589	0
Net (decrease) increase in cash and cash equivalents	(43,261)	50,481	5,532
Cash and equivalents, beginning of period	56,717	6,236	704
Cash and equivalents, end of period	13,456	56,717	6,236
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Payments of Financing Costs	0		0
Cash flows from operating activities:
Net income	1,273	(74,507)	73,563
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	7,696	9,337	3,719
Stock-based compensation	0	0	0
Change in fair value of catalyst leases	0	0	0
Non-cash change in inventory repurchase obligations	0	0	0
Deferred income taxes	(12,526)	19,802
Change in Non-cash Lower of Cost or Market Adjustment	0	0
Debt extinguishment costs	0
Cash Dividends Paid to Parent Company	0
Pension and other post-retirement benefit costs	0	0	0
Gain (Loss) on Disposition of Property Plant Equipment	0	(8,832)	650
Equity income in investee	(14,565)	(5,679)
Distributions from equity method investee	20,244
Loss (gain) on sale of assets	0	8,832	(650)
Equity in earnings (loss) of subsidiaries	0	0	0
Changes in operating assets and liabilities:
Accounts receivable	(31,491)	4,158	(6,177)
Due to/from affiliates	(10,544)	(4,626)	(103,084)
Inventories	(47,980)	18,973	(47,067)
Prepaid and other current assets	(1,740)	92	(353)
Accounts payable	7,663	7,405	(857)
Accrued expenses	102,703	49,964	(73,834)
Deferred revenue	17	1	0
Other assets and liabilities	(21,136)	1,193	10
Net cash provided by operations	(386)	34,945	(154,730)
Cash flows from investing activities:
Payments to acquire businesses		0	16,965
Expenditures for property, plant and equipment	(511)	(5,433)	(106)
Expenditures for refinery turnarounds costs	0	0	0
Expenditures for other assets	0	0	0
Return on investment in subsidiaries		0	0
Payment Of Working Capital Settlement		0
Capital contributions to subsidiaries		0	0
Proceeds from sale of assets		19,890	107,368
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	1,300
Increase (Decrease) Due from Other Related Parties	0
Net cash used in investing activities	789	14,457	124,227
Proceeds from members' capital contributions		8,287
Cash flows from financing activities:
Proceeds from revolver borrowings	0	0	0
Repayments of affiliate notes payable	0	0
Contributions from PBF LLC	0	0	5,000
Parent Distribution		(12,800)	(10,000)
Distribution to members	0	0	0
Proceeds from affiliate notes payable		0	0
Payment received for affiliate note receivable	0
Proceeds from 2023 Senior Notes			0
Repayments of revolver borrowings	0	0	0
Proceeds from PBF Rail Term Loan	0
Proceeds from catalyst lease	0	0
Repayments of Long-term Debt	0
Repayments of Notes Payable	0
Due to/from affiliates	0
Net cash provided by financing activities	(15,633)	(37,004)	25,137
Net (decrease) increase in cash and cash equivalents	(15,230)	12,398	(5,366)
Cash and equivalents, beginning of period	41,366	28,968	34,334
Cash and equivalents, end of period	26,136	41,366	28,968
Combining and Consolidated Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Payments of Financing Costs	0		0
Cash flows from operating activities:
Net income	1,347,935	1,576,750	1,154,420
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 leases	0	0	0
Non-cash change in inventory repurchase obligations	0	0	0
Deferred income taxes	0	0
Change in Non-cash Lower of Cost or Market Adjustment	0	0	0
Debt extinguishment costs	0
Cash Dividends Paid to Parent Company	(7,200)
Pension and other post-retirement benefit costs	0	0	0
Gain (Loss) on Disposition of Property Plant Equipment	0	0	0
Equity income in investee	0	0
Distributions from equity method investee	0
Loss (gain) on sale of assets	0	0	0
Equity in earnings (loss) of subsidiaries	(1,347,935)	(1,576,750)	(1,154,420)
Changes in operating assets and liabilities:
Accounts receivable	0	0	0
Due to/from affiliates	0	0	0
Inventories	0	0	0
Prepaid and other current assets	0	0	0
Accounts payable	1,463	1,812	(1,259)
Accrued expenses	0	0	0
Deferred revenue	0	0	0
Other assets and liabilities	0	0	0
Net cash provided by operations	(5,737)	1,812	(1,259)
Cash flows from investing activities:
Payments to acquire businesses		0	0
Expenditures for property, plant and equipment	0	0	0
Expenditures for refinery turnarounds costs	0	0	0
Expenditures for other assets	0	0	0
Return on investment in subsidiaries		(12,800)	(10,000)
Payment Of Working Capital Settlement		0
Capital contributions to subsidiaries		8,287	5,000
Proceeds from sale of assets		0	0
Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital	0
Increase (Decrease) Due from Other Related Parties	856
Net cash used in investing activities	856	(4,513)	(5,000)
Proceeds from members' capital contributions		(8,287)
Cash flows from financing activities:
Proceeds from revolver borrowings	0	0	0
Repayments of affiliate notes payable	0	0
Contributions from PBF LLC	0	0	(5,000)
Parent Distribution		12,800	10,000
Distribution to members	0	0	0
Proceeds from affiliate notes payable		0	0
Payment received for affiliate note receivable	0
Proceeds from 2023 Senior Notes			0
Repayments of revolver borrowings	0	0	0
Proceeds from PBF Rail Term Loan	0
Proceeds from catalyst lease	0	0
Repayments of Long-term Debt	0
Repayments of Notes Payable	0
Due to/from affiliates	(856)
Net cash provided by financing activities	6,344	4,513	5,000
Net (decrease) increase in cash and cash equivalents	1,463	1,812	(1,259)
Cash and equivalents, beginning of period	(1,463)	(3,275)	(2,016)
Cash and equivalents, end of period	0	(1,463)	(3,275)
2025 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan	$ 725,000	0	0
Debt fixed interest rate	7.25%			7.25%
Rail Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings	$ 0	0	102,075
Repayments of revolver borrowings	0	(67,491)	(71,938)
Rail Facility [Member] | Issuer [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings			0
Repayments of revolver borrowings		0	0
Rail Facility [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings			0
Repayments of revolver borrowings		0	0
Rail Facility [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings			102,075
Repayments of revolver borrowings		(67,491)	(71,938)
Rail Facility [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings			0
Repayments of revolver borrowings		0	0
Rail Term Loan [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan	0	35,000	0
Repayments of Long-term Debt	(6,633)	0	$ 0
Rail Term Loan [Member] | Issuer [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan		0
Repayments of Long-term Debt	0
Rail Term Loan [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan		0
Repayments of Long-term Debt	0
Rail Term Loan [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan		35,000
Repayments of Long-term Debt	(6,633)
Rail Term Loan [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Proceeds from PBF Rail Term Loan		$ 0
Repayments of Long-term Debt	0
Collins Pipeline Company And T&M Terminal Company [Member]
Cash flows from financing activities:
Distribution to members	(1,800)
Collins Pipeline Company And T&M Terminal Company [Member] | Issuer [Member]
Cash flows from financing activities:
Distribution to members	0
Collins Pipeline Company And T&M Terminal Company [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Distribution to members	0
Collins Pipeline Company And T&M Terminal Company [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Distribution to members	(9,000)
Collins Pipeline Company And T&M Terminal Company [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Distribution to members	$ 7,200
Senior Secured Notes [Member]
Cash flows from financing activities:
Debt fixed interest rate	8.25%				8.25%