PBF Finance 10-K 6 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 06, 2019	Jun. 30, 2018
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, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018
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, 2018	Dec. 31, 2017	Sep. 28, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 561,691	$ 526,160		$ 626,705	$ 914,749	$ 914,749
Accounts receivable	710,695	951,129
Accounts receivable - affiliate	12,047	8,352
Inventories	1,864,056	2,213,797
Prepaid and other current assets	52,440	49,523
Total current assets	3,200,929	3,748,961
Property, plant and equipment, net	2,971,227	2,805,390
Investment in equity method investee	169,472	171,903
Deferred charges and other assets, net	871,848	779,924
Total assets	7,213,476	7,506,178
Current liabilities:
Accounts payable	483,765	572,932
Accounts payable - affiliate	49,504	40,817
Accrued expenses	1,579,038	1,800,859
Less—Current debt	2,378	10,987
Deferred revenue	17,126	7,495
Note payable	0	5,621	$ 6,831
Total current liabilities	2,131,811	2,438,711
Long-term debt	1,257,992	1,626,249
Deferred tax liabilities	40,365	33,155
Other long-term liabilities	253,601	223,961
Total liabilities	3,683,769	4,322,076
Commitments and contingencies (Note 11)
Equity:
Member’s equity	2,652,424	2,359,791
Retained earnings	890,376	840,431
Accumulated other comprehensive loss	(23,945)	(26,928)
Total PBF Holding Company LLC equity	3,518,855	3,173,294
Noncontrolling interest	10,852	10,808
Total equity	3,529,707	3,184,102		$ 2,588,933	$ 1,821,284
Total liabilities and equity	$ 7,213,476	$ 7,506,178

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues	$ 27,164,008	$ 21,772,478	$ 15,908,537
Cost and expenses:
Cost of products and other	24,744,619	19,095,827	13,765,088
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,654,749	1,626,440	1,390,135
Depreciation and amortization expense	329,709	254,271	204,005
Cost of sales	26,729,077	20,976,538	15,359,228
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	253,834	197,938	149,510
Depreciation and amortization expense	10,634	12,964	5,835
Equity income in investee	(17,819)	(14,565)	(5,679)
(Gain) loss on sale of assets	(43,094)	1,458	11,374
Total cost and expenses	26,932,632	21,174,333	15,520,268
Income from operations	231,376	598,145	388,269
Other income (expense):
Change in fair value of catalyst leases	5,587	(2,247)	1,422
Debt extinguishment costs	0	(25,451)	0
Interest expense, net	(127,129)	(122,628)	(129,536)
Other non-service components of net periodic benefit cost	1,109	(1,402)	(580)
Income before income taxes	110,943	446,417	259,575
Income tax expense (benefit)	7,999	(10,783)	23,689
Net income	102,944	457,200	235,886
Less: net income attributable to noncontrolling interests	44	95	269
Net income attributable to PBF Holding Company LLC	$ 102,900	$ 457,105	$ 235,617

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 102,944	$ 457,200	$ 235,886
Other comprehensive income (loss):
Unrealized loss on available for sale securities	(108)	(16)	(42)
Net gain (loss) on pension and other post-retirement benefits	3,091	(950)	(2,550)
Total other comprehensive income (loss)	2,983	(966)	(2,592)
Comprehensive income	105,927	456,234	233,294
Less: comprehensive income attributable to noncontrolling interests	44	95	269
Comprehensive income attributable to PBF Holding Company LLC	$ 105,883	$ 456,139	$ 233,025

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, 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)
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 (loss)	(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)
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 (loss)	(966)		(966)
Other	(4,717)	(873)		(2,044)	(1,800)
Ending balance at Dec. 31, 2017	3,184,102	2,359,791	(26,928)	840,431	10,808
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Member distributions	(52,587)			(52,587)
Capital contributions	287,000	287,000
Distribution of assets to PBF LLC	(13,733)	(13,733)
Stock based compensation	19,697	19,697
Net income	102,944			102,900	44
Other comprehensive income (loss)	2,983		2,983
Other	(699)	(331)		(368)
Ending balance at Dec. 31, 2018	$ 3,529,707	$ 2,652,424	$ (23,945)	$ 890,376	$ 10,852

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 102,944,000	$ 457,200,000	$ 235,886,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	346,687,000	274,651,000	218,933,000
Stock-based compensation	20,212,000	21,503,000	18,296,000
Change in fair value of catalyst leases	(5,587,000)	2,247,000	(1,422,000)
Deferred income taxes	7,233,000	(12,526,000)	19,802,000
Non-cash change in inventory repurchase obligations	(31,790,000)	13,779,000	29,453,000
Non-cash lower of cost or market inventory adjustment	351,278,000	(295,532,000)	(521,348,000)
Debt extinguishment costs	0	25,451,000	0
Pension and other post-retirement benefit costs	47,381,000	42,242,000	37,987,000
Income from equity method investee	(17,819,000)	(14,565,000)	(5,679,000)
Distributions from equity method investee	17,819,000	20,244,000	0
(Gain) loss on sale of assets	(43,094,000)	1,458,000	11,374,000
Changes in operating assets and liabilities:
Accounts receivable	240,433,000	(335,248,000)	(161,122,000)
Due to/from affiliates	(3,512,000)	3,233,000	9,721,000
Inventories	(1,537,000)	(54,705,000)	236,602,000
Prepaid and other current assets	(2,917,000)	(9,191,000)	(5,783,000)
Accounts payable	(110,715,000)	34,527,000	213,514,000
Accrued expenses	(232,995,000)	353,115,000	227,986,000
Deferred revenue	9,631,000	(4,845,000)	8,297,000
Other assets and liabilities	1,319,000	(51,974,000)	(20,878,000)
Net cash provided by operations	694,971,000	471,064,000	551,619,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	(277,258,000)	(232,656,000)	(282,430,000)
Expenditures for deferred turnaround costs	(266,028,000)	(379,114,000)	(198,664,000)
Expenditures for other assets	(17,055,000)	(31,143,000)	(42,506,000)
Proceeds from sale of assets	48,290,000	0	24,692,000
Equity method investment - return of capital	2,431,000	1,300,000	0
Net cash used in investing activities	(509,620,000)	(641,613,000)	(1,473,499,000)
Cash flows from financing activities:
Contributions from PBF LLC	287,000,000	97,000,000	450,300,000
Distributions to members	(52,587,000)	(61,149,000)	(139,434,000)
Payment received for affiliate note receivable	0	11,600,000	0
Proceeds from affiliate notes payable	0	0	43,396,000
Repayments of affiliate notes payable	0	0	(53,524,000)
Proceeds from revolver borrowings	0	490,000,000	550,000,000
Repayments of borrowings	(350,000,000)	(490,000,000)	(200,000,000)
Repayments of Notes Payable	5,621,000	1,210,000	0
Catalyst lease settlements	(9,108,000)	10,830,000	15,589,000
Deferred financing costs and other	(12,692,000)	(13,425,000)	0
Net cash (used in) provided by financing activities	(149,820,000)	70,004,000	633,836,000
Net increase (decrease) in cash and cash equivalents	35,531,000	(100,545,000)	(288,044,000)
Cash and equivalents, beginning of period	526,160,000	626,705,000	914,749,000
Cash and equivalents, end of period	561,691,000	526,160,000	626,705,000
Non-cash activities:
Accrued and unpaid capital expenditures	89,526,000	25,382,000	34,055,000
Distribution of assets to PBF Energy Company LLC	13,733,000	25,547,000	172,743,000
Conversion of affiliate notes payable to capital contribution	0	86,298,000	379,947,000
Conversion of Delaware Economic Development Authority loan to grant	0	0	4,000,000
Note payable issued for purchase of property, plant and equipment	0	6,831,000	0
Cash paid during the year for:
Interest (net of capitalized interest of $9,326, $5,937 and $8,333 in 2018, 2017 and 2016, respectively)	124,429,000	131,416,000	108,547,000
Income taxes	596,000	0	2,449,000
2025 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt	0	725,000,000	0
2020 Senior Secured Notes [Member]
Cash flows from financing activities:
Repayments of Long-term Debt	0	(690,209,000)	0
Rail Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings			35,000,000
Repayments of borrowings	0	0	(67,491,000)
Rail Term Loan [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt	0	0	35,000,000
Repayments of Long-term Debt	(6,812,000)	(6,633,000)	0
Collins Pipeline Company And T&M Terminal Company [Member]
Cash flows from financing activities:
Distributions to members	0	(1,800,000)	0
Torrance Refinery [Member]
Cash flows from investing activities:
Payments to acquire businesses	0	0	(971,932,000)
Chalmette Refinery [Member]
Cash flows from investing activities:
Payments to acquire businesses	$ 0	$ 0	$ (2,659,000)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Capitalized interest	$ 9,326	$ 5,937	$ 8,333

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2018
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 99.0% of the outstanding economic interest in PBF LLC as of December 31, 2018 . 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 10 - Related Party Transactions”). Substantially all of the Company’s operations are in the United States. As of December 31, 2018 , 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 that are largely out of the Company’s control can cause prices to vary over time. The resulting 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, 2018
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. 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 2018 presentation. These reclassifications include certain details about the Company’s adoption of ASU 2017-07, further explained below, under Recently Adopted Accounting Guidance. 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, 2018 , 2017 and 2016 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, 2018 or December 31, 2017 . Revenue, Deferred Revenue and Accounts Receivable Prior to January 1, 2018, the Company recognized revenue from customers when all of the following criteria were met: (i) persuasive evidence of an exchange arrangement existed, (ii) delivery had occurred or services had been rendered, (iii) the buyer’s price was fixed or determinable and (iv) collectability was reasonably assured. Amounts billed in advance of the period in which the service was rendered or product delivered were recorded as deferred revenue. Effective January 1, 2018, the Company adopted ASC 606, as defined below under “Recently Adopted Accounting Guidance”. As a result, the Company has changed its accounting policy for the recognition of revenue from contracts with customers. Revenues are recognized when control of the promised goods or services is transferred to the customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Refer to “Note 15 - Revenues” for further discussion of the Company’s revenue recognition policy, including deferred revenues and the practical expedients elected as part of the transition to ASC 606. 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, the “Inventory 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 Inventory 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 Inventory 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 Inventory Intermediation Agreement, J. Aron continues 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 the 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 Inventory Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding continues 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, 2018 and 2017 . Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis. Inventories 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 metal catalysts, 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 metal catalysts, linefill and certain other intangibles 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 utilizes 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. Beginning in 2018, PBF Energy granted performance share awards and performance unit awards to certain officers of the Company. Both types of awards have a three-year performance cycle and the payout for each, which ranges from 0% to 200% , is based on the relative ranking of the total shareholder return (“TSR”) of PBF Energy’s common stock as compared to the TSR of a selected group of industry peer companies over an average of four measurement periods. The performance share and performance unit awards are each measured at fair value based on Monte Carlo simulation models. The performance share awards will be settled in PBF Energy Class A common stock and are accounted for as equity awards and the performance unit awards will be settled in cash and are accounted for as liability awards. 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 tax returns for all years since 2015 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 consolidated 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 In May 2014, the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers.” (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in Accounting Standards Codification 605 “Revenue Recognition” (“ASC 605”), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method. See “Note 15 - Revenues” for further details. 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 periodic benefit cost in the income statement and on the components eligible for capitalization in assets. Under the new guidance, employers 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 non-service components of the net periodic benefit cost separately from the line item(s) that includes the service cost and outside of any subtotal of income from operations, if one is presented. 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 Company adopted ASU 2017-07 effective January 1, 2018 and applied the new guidance retrospectively in the Consolidated Statements of Operations. Income and expense amounts related to non-service components of net periodic benefit cost, historically recorded within Operating expenses and General and administrative expenses, have been recorded within Other income (expense). For the years ended December 31, 2018, 2017 and 2016 the Company recorded income of $1,109 , expense of $1,402 and expense of $580 , respectively, related to the non-service components of net periodic benefit cost. 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 Company adopted the amendments in this ASU effective January 1, 2018. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements 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 supplementary clarification and implementation guidance for leases related to, among other things, the application of certain practical expedients, the rate implicit in the lease, lessee reassessment of lease classification, lessor reassessment of lease term and purchase options, variable payments that depend on an index or rate and certain transition adjustments (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. The Company has adopted the Updated Lease Guidance effective January 1, 2019, using a modified retrospective approach whereby a cumulative effect adjustment will be recognized upon adoption and the Updated Lease Guidance will be applied prospectively. The Company has completed its evaluation of the provisions of the Updated Lease Guidance, including the adoption of certain practical expedients allowed. The significant practical expedients adopted include the following: • The Company elected the practical expedient to apply the transition approach as of the beginning of the period of adoption and not restate comparative periods; • The Company elected to utilize the “package of three” expedients, as defined in the Updated Lease Guidance, whereby it did not reassess whether contracts existing prior to the effective date contain leases, nor did it reassess lease classification determinations nor whether initial direct costs qualify for capitalization; • The Company elected the practical expedient to not capitalize any leases with initial terms of less than twelve months on its consolidated balance sheet; • The Company elected the practical expedient to not separate lease and non-lease components; and • The Company elected the practical expedient to continue to account for land easements (also known as “rights of way”) that were not previously accounted for as leases consistent with prior accounting until such contracts are modified or replaced, at which time they would be assessed for lease classification under the Updated Lease Guidance. The Company has successfully completed the implementation of a lease software system and refined business processes and controls to address the new standard. The Company is currently developing its lease disclosures and enhancing its accounting systems to enable the preparation of such disclosures beginning with its quarterly reporting on Form 10-Q for the period ending March 31, 2019. As of the date of implementation on January 1, 2019, the impact of the adoption of the Updated Lease Guidance is estimated to result in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheet of approximately $ 825,000 to $ 925,000 , of which approximately $ 600,000 to $ 650,000 is attributable to leases with affiliates. Subsequent to adoption, the Company does not anticipate the impact on its results and cash flows to be material. 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 in the consolidated financial statements. The amendments expand the ability to hedge nonfinancial and financial risk components, reduce complexity in fair value hedges of interest rate risk, eliminate the requirement to separately measure and report hedge ineffectiveness, and eases certain hedge effectiveness assessment requirements. The guidance in ASU 2017-12 should be applied using a modified retrospective approach. 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 Company adopted the amendments in this ASU effective January 1, 2019, which did not have a material impact on its consolidated financial statements and related disclosures. In June 2018, the FASB issued ASU No. 2018-07, “Compensation - Stock Compensation (Topic 718): Targeted Improvements to Non-employee Share-Based Payment Accounting” (“ASU 2018-07”). ASU 2018-07 expands the scope of Topic 718, Compensation-Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. As a result, nonemployee share-based transactions will be measured by estimating the fair value of the equity instruments at the grant date, taking into consideration the probability of satisfying performance conditions. In addition, ASU 2018-07 also clarifies that any share-based payment awards issued to customers should be evaluated under ASC 606, Revenue from Contracts with Customers. The Company adopted the amendments in this ASU effective January 1, 2019, which did not have a material impact on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20)”, to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by GAAP that is most important to users of each entity’s financial statements. The amendments in this ASU modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. Additionally, the amendments in this ASU remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. The amendment

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2018
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”). While the Company’s consolidated financial statements for both the years ended December 31, 2018 and 2017 include the results of operations of Torrance Refining, the final working capital settlement for the Torrance Acquisition was finalized in the second quarter of 2017. Additionally, certain acquisition related costs for the Torrance Acquisition were recorded in the first and second quarter of 2017. 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 equity offerings, and borrowings under the Revolving Credit Facility. 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 Company’s consolidated financial statements for the years ended December 31, 2018 and 2017 include the results of operations of the Torrance refinery for the full year. The Company’s consolidated financial statements for the year ended December 31, 2016 include the results of operations of the Torrance refinery since July 1, 2016 during which period the Torrance refinery 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 related to the Torrance Acquisition and interest expense associated with the related financing. Year ended December 31, (Unaudited) 2016 Pro forma revenues $ 16,987,548 Pro forma net income attributable to PBF Holding Company LLC 31,565 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 and $13,622 in the years ended December 31, 2017 and 2016 , respectively. There were no such costs for the year ended December 31, 2018 . Acquisition costs are included in the consolidated statements of operations in General and administrative expenses.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: December 31, 2018 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,044,824 $ — $ 1,044,824 Refined products and blendstocks 1,026,921 334,708 1,361,629 Warehouse stock and other 109,337 — 109,337 $ 2,181,082 $ 334,708 $ 2,515,790 Lower of cost or market adjustment (557,187 ) (94,547 ) (651,734 ) Total inventories $ 1,623,895 $ 240,161 $ 1,864,056 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 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 Inventory Intermediation Agreements with J. Aron. During the year ended December 31, 2018 , the Company recorded an adjustment to value its inventories to the lower of cost or market which decreased income from operations by $351,278 reflecting the net change in the lower of cost or market (“LCM”) inventory reserve from $300,456 at December 31, 2017 to $651,734 at December 31, 2018 . 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 income from operations by $295,532 reflecting the net change in the LCM inventory reserve from $595,988 at December 31, 2016 to $300,456 at December 31, 2017 . 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 $21,881 and $4,940 during the years ended December 31, 2018 and December 31, 2017 , respectively.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2018
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, 2018 December 31, 2017 Land $ 248,979 $ 253,105 Process units, pipelines and equipment 2,934,463 2,799,360 Buildings and leasehold improvements 47,941 50,001 Computers, furniture and fixtures 121,189 105,921 Construction in progress 320,125 167,460 3,672,697 3,375,847 Less - Accumulated depreciation (701,470 ) (570,457 ) Total property, plant and equipment, net $ 2,971,227 $ 2,805,390 Depreciation expense for the years ended December 31, 2018 , 2017 and 2016 was $133,152 , $123,257 and $104,293 , respectively. The Company capitalized $9,326 and $5,937 in interest during 2018 and 2017 , respectively, in connection with construction in progress. Torrance Land Sale In August 2018, the Company closed on a third-party sale of a parcel of real property acquired as part of the Torrance Refinery, but not part of the refinery itself. The sale resulted in a gain of $43,761 included within (Gain) loss on sale of assets within the Consolidated Statements of Operations.

DEFERRED CHARGES AND OTHER ASSE

DEFERRED CHARGES AND OTHER ASSETS, NET	12 Months Ended
	Dec. 31, 2018
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, 2018 December 31, 2017 Deferred turnaround costs, net $ 673,107 $ 560,403 Catalyst, net 124,290 131,019 Environmental credits 37,811 42,452 Linefill 19,485 19,485 Pension plan assets 9,694 9,593 Intangible assets, net 511 537 Other 6,950 16,435 Total deferred charges and other assets, net $ 871,848 $ 779,924 Catalyst, net includes $73,079 and $73,967 of indefinitely-lived precious metal catalysts as of December 31, 2018 and December 31, 2017 , respectively. The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $207,191 , $143,978 and $105,547 for the years ended December 31, 2018 , 2017 and 2016 , respectively. Intangible assets, net primarily consists of permits and emission credits. Our net balance as of December 31, 2018 and December 31, 2017 is shown below. December 31, 2018 December 31, 2017 Intangible assets - gross $ 3,996 $ 3,996 Accumulated amortization (3,485 ) (3,459 ) Intangible assets - net $ 511 $ 537

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following: December 31, 2018 December 31, 2017 Inventory-related accruals $ 846,270 $ 1,151,810 Inventory intermediation arrangements 249,442 244,287 Excise and sales tax payable 149,358 118,515 Accrued salaries and benefits 89,308 58,589 Accrued capital expenditures 59,938 17,342 Accrued transportation costs 53,579 64,400 Accrued utilities 49,851 42,189 Renewable energy credit and emissions obligations 27,052 26,231 Accrued refinery maintenance and support costs 19,046 35,674 Accrued interest 6,796 9,466 Environmental liabilities 6,502 7,968 Customer deposits 5,594 16,133 Other 16,302 8,255 Total accrued expenses $ 1,579,038 $ 1,800,859 The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks at the Delaware City and Paulsboro refineries in accordance with the Inventory Intermediation Agreements with J. Aron. As of December 31, 2018 and December 31, 2017 , a liability is recognized for the Inventory Intermediation Agreements and is recorded at market price for the J. Aron owned inventory held in the Company’s storage tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in Cost of 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 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. Early Return of Railcars On September 30, 2018, the Company agreed to voluntarily return a portion of railcars under an operating lease in order to rationalize certain components of its railcar fleet based on prevailing market conditions in the crude oil by rail market. Under the terms of the lease amendment, the Company will pay agreed amounts in lieu of satisfaction of return conditions (the “Early Termination Penalty”) and will pay a reduced rental fee over the remaining term of the lease. Certain of these railcars are idle and the remaining railcars were taken out of service during the fourth quarter of 2018 and subsequently fully returned to the lessor. As a result, the Company recognized an expense of $52,313 for year ended December 31, 2018 included within Cost of sales consisting of (i) a $40,313 charge for the Early Termination Penalty and (ii) a $12,000 charge related to the remaining lease payments associated with the portion of railcars within the amended lease, that were idled and out of service as of December 31, 2018. As of December 31, 2018 , $7,106 of these payments are anticipated to be paid within the next twelve months and are included within the inventory-related accruals category above.

CREDIT FACILITY AND LONG-TERM D

CREDIT FACILITY AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
CREDIT FACILITY AND LONG-TERM DEBT	CREDIT FACILITY AND DEBT Long-term debt outstanding consisted of the following: December 31, 2018 December 31, 2017 Revolving Credit Facility $ — $ 350,000 2025 Senior Notes 725,000 725,000 2023 Senior Notes 500,000 500,000 PBF Rail Term Loan 21,554 28,366 Catalyst leases 44,353 59,048 1,290,907 1,662,414 Less - Current debt (2,378 ) (10,987 ) Unamortized deferred financing costs (30,537 ) (25,178 ) Long-term debt $ 1,257,992 $ 1,626,249 Revolving Credit Facility Prior to entering into a new revolving credit facility in May of 2018 as discussed further below, PBF Holding’s previous asset-based credit agreement dated as of August 15, 2014 (the “August 2014 Revolving Credit Agreement”), among other things, had a maximum commitment of $2,635,000 , a maturity date of August 2019 and an accordion feature that allowed for increases in the aggregate commitment of up to $2,750,000 . The sublimit for letters of credit was $1,500,000 . The LC Participation Fee ranged from 1.25% to 2.0% depending on the Company’s senior secured debt rating and the Fronting Fee was equal to 0.25% . At the option of PBF Holding, borrowings bore interest at the Alternate Base Rate plus the Applicable Margin or the Adjusted LIBOR Rate plus the Applicable Margin, all as defined in the August 2014 Revolving Credit Agreement. The Applicable Margin ranged from 0.50% to 1.25% for Alternative Base Rate Loans and from 1.50% to 2.25% for Adjusted LIBOR Rate Loans, in each case depending on the Company’s senior secured debt rating. On May 2, 2018, PBF Holding and certain of its wholly-owned subsidiaries, as borrowers or subsidiary guarantors, replaced the August 2014 Revolving Credit Agreement with a new asset-based revolving credit agreement (the “Revolving Credit Facility"). The Revolving Credit Facility has a maximum commitment of $3,400,000 , a maturity date of May 2023 and redefines certain components of the Borrowing Base, as defined in the agreement governing the Revolving Credit Facility (the “Revolving Credit Agreement”), to make more funding available for working capital needs and other general corporate purposes. Borrowings under the Revolving Credit Facility bear interest at the Alternative Base Rate plus the Applicable Margin or at the Adjusted LIBOR Rate plus the Applicable Margin (all as defined in the Revolving Credit Agreement). The Applicable Margin ranges from 0.25% to 1.00% for Alternative Base Rate Loans and from 1.25% to 2.00% for Adjusted LIBOR Rate Loans, in each case depending on the Company’s corporate credit rating. In addition, an accordion feature allows for commitments of up to $3,500,000 . The LC Participation Fee ranges from 1.00% to 1.75% depending on the Company’s corporate credit rating and the Fronting Fee is capped at 0.25% . The Revolving Credit Agreement contains customary covenants and restrictions on the activities of PBF Holding and its subsidiaries, including, but not limited to, limitations on incurring additional indebtedness, liens, negative pledges, guarantees, investments, loans, asset sales, mergers and acquisitions, prepayment of other debt, distributions, dividends and the repurchase of capital stock, transactions with affiliates and the ability of PBF Holding to change the nature of its business or its fiscal year; all as defined in the Revolving Credit Agreement. In addition, the Revolving Credit Agreement has a financial covenant which requires that if at any time Excess Availability, as defined in the Revolving 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 Revolving Credit Agreement and determined as of the last day of the most recently completed quarter, to be less than 1.0 to 1.0 . PBF Holding’s obligations under the Revolving Credit Facility are (a) guaranteed by each of its domestic operating subsidiaries that are not Excluded Subsidiaries (as defined in the Revolving 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 definition of collateral), all accounts receivable, all hydrocarbon inventory (other than the intermediate and finished products owned by J. Aron pursuant to the Inventory Intermediation Agreements) and to the extent evidencing, governing, securing or otherwise related to the foregoing, all general intangibles, chattel paper, instruments, documents, letter of credit rights and supporting obligations; and all products and proceeds of the foregoing. There was no outstanding balance under the Revolving Credit Facility as of December 31, 2018 . At December 31, 2017 , there was $350,000 outstanding under the August 2014 Revolving Credit Agreement. Issued letters of credit were $400,695 and $586,274 , as of December 31, 2018 and December 31, 2017 , 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 August 2014 Revolving Credit Agreement. 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 this 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 were 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 Credit Facility). 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 its 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 are guaranteed 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 the Revolving Credit Facility 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 Credit Facility) 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. The 2025 Senior Notes and the 2023 Senior Notes are collectively referred to as the “Senior Notes”. 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 bank previously party to the Rail Facility. The PBF Rail Term Loan amortizes monthly over its five year term and bears interest at a rate equal to one month LIBOR plus the margin as defined in the agreement governing the PBF Rail Term Loan (the “Rail Credit Agreement”). As security for the PBF Rail Term Loan, PBF Rail pledged, among other things: (i) certain Eligible Railcars; (ii) the Debt Service Reserve Account (as defined in the Rail Credit Agreement); and (iii) PBF Holding’s membership interest in PBF Rail. Additionally, the Rail Credit Agreement 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. The outstanding balances under the PBF Rail Term Loan were $21,554 and $28,366 as of December 31, 2018 and December 31, 2017 , respectively. Precious Metal Catalyst Leases Certain subsidiaries of the Company have entered into agreements whereby such subsidiary sold a portion of its precious metal catalysts to a major commercial bank and then leased back the precious metal catalysts. The volume of the precious metal catalysts and the lease rate are fixed over the term of each lease. At maturity, the Company must repurchase the precious metal catalysts in question at its then fair market value. The Company believes that there is a substantial market for precious metal catalysts and that it will be able to release such catalysts 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 catalysts. 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, 2018 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 (2) Delaware City catalyst lease $ 210 1.95 % October 2019 (2) Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 (2) Delaware City bridge lease $ 26 2.10 % May 2019 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Toledo bridge lease $ 22 2.10 % April 2019 (1) Chalmette catalyst lease $ 97 2.10 % October 2021 Chalmette catalyst lease $ 171 2.20 % November 2019 (2) Chalmette bridge lease $ 4 2.15 % April 2019 (1) Torrance catalyst lease $ 143 1.78 % July 2019 (2) __________________ (1) During 2018 Delaware City Refining, Toledo Refining and Chalmette Refining entered into three new platinum bridge leases which will expire in 2019. These leases are payable at maturity and are not anticipated to be renewed. The total outstanding balance related to these bridge leases as of December 31, 2018 was $2,378 and is included in Current debt in the Company’s consolidated balance sheet. (2) These catalyst leases are included in Long-term debt as of December 31, 2018 as the Company has the ability and intent to finance this debt through availability under other credit facilities if the catalyst leases are not renewed at maturity. 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 were made monthly with a balloon payment of $3,200 paid at maturity. The note payable was fully repaid as of December 31, 2018 . Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2019 $ 31,368 2020 8,633 2021 25,906 2022 — 2023 500,000 Thereafter 725,000 $ 1,290,907

OTHER LONG-TERM LIABILITIES

OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
OTHER LONG-TERM LIABILITIES	OTHER LONG-TERM LIABILITIES Other long-term liabilities consisted of the following: December 31, 2018 December 31, 2017 Environmental liabilities $ 135,145 $ 138,545 Defined benefit pension plan liabilities 74,972 63,579 Early railcar return liability 23,315 — Post-retirement medical plan liabilities 19,345 21,527 Other 824 310 Total other long-term liabilities $ 253,601 $ 223,961

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
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 certain 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 Effective Date Assets Contributed Total Consideration Contribution Agreement I 5/8/2014 DCR Rail Terminal and the Toledo Truck Terminal 74,053 PBFX common units and 15,886,553 PBFX subordinated units Contribution Agreement II 9/16/2014 DCR West Rack $135,000 in cash and $15,000 through the issuance of 589,536 PBFX common units Contribution Agreement III 12/2/2014 Toledo Storage Facility $135,000 in cash and $15,000 through the issuance of 620,935 PBFX common units Contribution Agreement IV 5/5/2015 DCR Products Pipeline and Truck Rack $112,500 in cash and $30,500 through the issuance of 1,288,420 PBFX common units Contribution Agreement V (a) 8/31/2016 Torrance Valley Pipeline $175,000 in cash Contribution Agreement VI 2/15/2017 Paulsboro Natural Gas Pipeline $11,600 affiliate promissory note (b) Contribution Agreements VII-X 7/16/2018 Development Assets (c) $31,586 through the issuance of 1,494,134 PBFX common units (a) 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 consolidated balance sheet for the 50% of TVPC that it owns. The carrying value of the Company’s equity method investment in TVPC was $169,472 and $171,903 at December 31, 2018 and 2017 , 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 20- Consolidating Financial Statements of PBF Holding” as TVP Holding is not a guarantor of the Senior Notes. (b) 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. (c) On July 16, 2018, PBFX entered into four contribution agreements with PBF LLC pursuant to which the Company contributed to PBF LLC certain of its subsidiaries (the “Development Assets Contribution Agreements”). Pursuant to the Development Asset Contribution Agreements, the Company contributed all of the issued and outstanding limited liability company interests of: Toledo Rail Logistics Company LLC (“TRLC”), whose assets consist of a loading and unloading rail facility located at the Toledo refinery (the “Toledo Rail Products Facility”); Chalmette Logistics Company LLC (“CLC”), whose assets consist of a truck loading rack facility (the “Chalmette Truck Rack”) and a rail yard facility (the “Chalmette Rosin Yard”), both of which are located at the Chalmette refinery; Paulsboro Terminaling Company LLC (“PTC”), whose assets consist of a lube oil terminal facility located at the Paulsboro refinery (the “Paulsboro Lube Oil Terminal”); and DCR Storage and Loading Company LLC (“DSLC”), whose assets consist of an ethanol storage facility located at the Delaware City refinery (the “Delaware Ethanol Storage Facility” and collectively with the Toledo Rail Products Facility, the Chalmette Truck Rack, the Chalmette Rosin Yard, and the Paulsboro Lube Oil Terminal, the “Development Assets”) to PBF LLC. PBFX Operating Company LP (“PBFX Op Co”), PBFX’s wholly-owned subsidiary, in turn acquired the limited liability company interests in the Development Assets from PBF LLC in connection with the Development Assets Contribution Agreements effective as of July 31, 2018. 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 a minimum volume commitment (“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 Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 2 x 5 125,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement (g) 5/8/2014 7 years, 2 x 5 5,500 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility (g) 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, N/A 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (c) 5/1/2016 Various (d) Evergreen 15,000 bpd (e) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (d) Evergreen 350,000 barrels (f) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (g) 8/31/2016 10 years 2 x 5 50,000 bpd Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (g) 8/31/2016 10 years 2 x 5 70,000 bpd Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank (g) 8/31/2016 10 years 2 x 5 55,000 barrels (f) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank (g) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank (g) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Services Agreement (g) (h) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (i) Knoxville Terminals Agreement- Tank Lease (g) 4/16/2018 5 years Evergreen 115,334 barrels (f) Toledo Rail Loading Agreement (g) 7/31/2018 7 years, 5 months 2 x 5 Various (j) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (g) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (g) 12/12/2014 10 years 2 x 5 3,849,271 barrels (f) PBFX or PBF Holding can declare Chalmette Storage Agreement (g) See note (k) 10 years 2 x 5 625,000 barrels (f) ____________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement each between Delaware City Terminaling Company LLC and PBF Holding with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. On February 13, 2019 PBF Holding amended and restated the existing Amended and Restated Delaware City Rail Terminaling Services Agreement and entered into a new terminaling services agreement. Refer to “Note 19 - Subsequent Events” of the Notes to Consolidated Financial Statements for further discussion. (c) Subsequent to the Toledo Products Terminal Acquisition, the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements. (d) The East Coast Terminals related party agreements include varying initial term lengths, ranging from one to five years. (e) 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. (f) 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. (g) These commercial agreements with PBFX are considered leases. (h) 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. (i) The minimum throughput revenue commitment for the Knoxville Terminals Agreement- Terminaling Services is $894 for year one, $1,788 for year two and $2,683 for year three and thereafter. (j) Under the Toledo Rail Loading Agreement, PBF Holding has minimum throughput commitments for (i) 30 railcars per day of products and (ii) 11.5 railcars per day of premium products. The Toledo Rail Loading Agreement also specifies a maximum throughput rate of 50 railcars per day. (k) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017. Omnibus Agreement In addition to the commercial agreements described above, PBF Holding entered into an omnibus agreement with PBFX, PBF GP and PBF LLC, which has been amended and restated in connection with certain of the Contribution Agreements with PBFX, PBF GP and PBF LLC for the provision of executive management services and support for accounting and finance, legal, human resources, information technology, environmental, health and safety, and other administrative functions, 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. On July 31, 2018, in connection with the Development Assets Contribution Agreements, the Company entered into the Fifth Amended and Restated Omnibus Agreement (the “Omnibus Agreement”) with PBFX, to update the provision of these executive management services and support for the Development Assets, which PBF Holding expects to result in an increase of the estimated annual fee to $7,000 . Services Agreement Additionally, PBF Holding and certain of its subsidiaries entered into an operation and management services and secondment agreement with PBFX, 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 July 31, 2018, in connection with the Development Assets Contribution Agreements, the Company entered into the Sixth Amended and Restated Operation and Management Services and Secondment Agreement with PBFX (the “Services Agreement”), resulting in an increase of the annual fee to $8,587 . The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that PBFX may terminate any service on 30-days’ notice. Summary of Transactions with PBFX A summary of transactions with PBFX is as follows: Year Ended December 31, 2018 2017 2016 Reimbursements under affiliate agreements: Services Agreement $ 7,477 $ 6,626 $ 5,121 Omnibus Agreement 7,468 6,899 4,805 Total expenses under affiliate agreements 259,426 240,654 175,448 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. Financial Sponsors As of December 31, 2013 PBF Energy’s financial sponsors had received the full return of their 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 the investment funds associated with the initial investors in PBF LLC 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 such investment funds (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 the investment funds associated with the initial investors in PBF LLC 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 unitholders for the years ending December 31, 2018 and 2017 . The total amount distributed to the PBF LLC Series B unitholders for the year ending December 31, 2016 was $6,152 .

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2018
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 $129,599 , $125,433 , and $129,768 (excluding expenses for leases with affiliates of $131,819 , $97,771 and $46,511 ) for the years ended December 31, 2018 , 2017 and 2016 , 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 $68,613 , $64,050 and $53,364 under these supply agreements for the years ended December 31, 2018 , 2017 and 2016 , respectively. The fixed and determinable amounts of the obligations under these agreements, inclusive of operating leases and minimum volume commitments with affiliates and total minimum future annual rentals to third parties, exclusive of related costs, are approximately: Year Ending December 31, 2019 $ 342,210 2020 321,177 2021 284,963 2022 179,735 2023 169,901 Thereafter 542,513 Total obligations $ 1,840,499 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 $10,961 recorded as of December 31, 2018 ( $10,282 as of December 31, 2017 ) represents the present value of expected future costs discounted at a rate of 8.0% . At December 31, 2018 the undiscounted liability totaled $17,807 and the Company expects to make aggregate payments for this liability of $5,932 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, 2018 and 2017 , 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 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 the 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 on or before December 31, 2014. On May 18, 2018 the Order was settled by LDEQ and the Chalmette refinery for an administrative penalty of $741 , of which $100 has been paid in cash and the remainder has been spent on beneficial environmental projects. The Delaware City refinery appealed a Notice of Penalty Assessment and Secretary’s Order issued in March 2017, including a $150 fine, alleging violation of a 2013 Secretary’s Order authorizing crude oil shipment by barge. DNREC determined that the Delaware City refinery had violated the 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 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. The Delaware City refinery has paid the penalty. The Coastal Zone Act status decision request was submitted to DNREC and the outstanding appeal was withdrawn as required under the settlement agreement. 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. On remand the Coastal Zone Board met on January 28, 2019 and reversed its previous decision on standing, ruling that the appellants have standing to appeal the issuance of the Ethanol Permit. DCR is currently evaluating its appeal options. At the time the Company acquired the Toledo refinery, EPA had initiated an investigation into the compliance of the refinery with EPA standards governing flaring pursuant to Section 114 of the Clean Air Act. On February 1, 2013, EPA issued an Amended Notice of Violation, and on September 20, 2013, EPA issued a Notice of Violation and Finding of Violation to Toledo refinery, alleging certain violations of the Clean Air Act at its Plant 4 and Plant 9 flares since the acquisition of the refinery on March 1, 2011. Toledo refinery and EPA subsequently entered into tolling agreements pending settlement discussions. Although the resolution has not been finalized, the civil administrative penalty is anticipated to be approximately $645 including supplemental environmental projects. To the extent the administrative penalty exceeds such amount, it is not expected to be material to the Company. In connection with the acquisition of the Torrance refinery and related logistics assets, the Company assumed certain pre-existing environmental liabilities totaling $130,817 as of December 31, 2018 ( $136,487 as of December 31, 2017 ), 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 $46,189 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”). In connection with the acquisition of the Torrance refinery and related logistics assets, the Company agreed to take responsibility for NOV No. P63405 that ExxonMobil had received from the SCAQMD for Title V deviations that are alleged to have occurred in 2015. On August 14, 2018, the Company received a letter from SCAQMD offering to settle this NOV for $515 . The Company is currently in communication with SCAQMD to resolve this NOV. Subsequent to the acquisition, further NOVs were issued by the SCAQMD, Cal/OSHA, the City of Torrance, the City of Torrance Fire Department, and the Los Angeles County Sanitation District 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. EPA in November 2016 conducted a Risk Management Plan (“RMP”) inspection following the acquisition related to Torrance operations and issued preliminary findings in March 2017 concerning RMP potential operational violations. The Company is currently in communication with EPA to resolve the RMP preliminary findings. EPA and the California Department of Toxic Substances Control (“DTSC”) in December 2016 conducted a Resource Conservation and Recovery Act (“RCRA”) inspection following the acquisition related to Torrance operations and also issued in March 2017 preliminary findings concerning RCRA potential operational violations. In April 2017, EPA referred the RCRA preliminary findings to DTSC for final resolution. On March 1, 2018, the Company received a notice of intent to sue from Environmental Integrity Project, on behalf of Environment California, under RCRA with respect to the alleged violations from EPA’s and DTSC’s December 2016 inspection. On March 2, 2018, DTSC issued an order to correct alleged RCRA violations relating to the accumulation of oil bearing materials in roll off bins during 2016 and 2017. On June 14, 2018, the Torrance refinery and DTSC reached settlement regarding the oil bearing materials in the form of a stipulation and order, wherein the Torrance refinery agreed that it would recycle or properly dispose of the oil bearing materials by the end of 2018 and pay an administrative penalty of $150 . The Torrance refinery has complied with these requirements. Following this settlement, in June 2018, DTSC referred the remaining alleged RCRA violations from EPA’s and DTSC’s December 2016 inspection to the California Attorney General for final resolution. The Torrance refinery and the California Attorney General are in discussions to resolve these remaining alleged RCRA violations. Other than the $150 DTSC administrative penalty, no other settlement or penalty demands have been received to date with respect to any of the other 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 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. As of July 1, 2018 most of the Northeastern states require heating oil with 15 PPM or less sulfur (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. 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. 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. The Company is required to comply with the Renewable Fuel Standard (“RFS”) implemented by EPA, which sets annual quotas for the quantity of renewable fuels (such as ethanol) that must be blended into motor fuels consumed in the United States. In July 2018, EPA issued proposed amendments to the RFS program regulations that would establish annual percentage standards for cellulosic biofuel, biomass-based diesel, advanced biofuel, and renewable fuels that would apply to all gasoline and diesel produced in the U.S. or imported in the year 2019. In addition, the separate proposal includes a proposed biomass-based diesel applicable volume for 2020. It is likely that RIN production will continue to be lower than needed forcing obligated parties, such as the Company, to purchase cellulosic waiver credits or purchase excess RINs from suppliers on the open market. In addition, on November 26, 2018 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. 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 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 ten 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 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 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 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 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 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 unitholders (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 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 99.0% and 96.7% interest in PBF LLC as of December 31, 2018 and December 31, 2017 , 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 to 21% as part of the TCJA, PBF Energy’s liability associated with the Tax Receivable Agreement was reduced.

EQUITY STRUCTURE

EQUITY STRUCTURE	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
EQUITY STRUCTURE	EQUITY STRUCTURE PBF Holding has no common stock outstanding. As of December 31, 2018 , 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. PBF Energy Capital Structure PBF Energy 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. PBF Energy 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. 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 unitholders 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 unitholders 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 $44 and $95 for the years ended December 31, 2018 and December 31, 2017 , respectively.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2018
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, 2018 2017 2016 PBF Energy options $ 11,545 $ 9,369 $ 11,020 PBF Energy restricted shares 7,460 12,134 7,276 PBF Energy performance awards 1,207 — — $ 20,212 $ 21,503 $ 18,296 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 2018 , 2017 or 2016 . The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2018 , 2017 and 2016 : 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, 2016 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 Exercised (243,700 ) 10.62 — Outstanding at December 31, 2018 242,612 $ 10.85 2.64 Exercisable and vested at December 31, 2018 242,612 $ 10.85 2.64 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 Expected to vest at December 31, 2018 242,612 $ 10.85 2.64 The total intrinsic value of stock options both outstanding and exercisable at December 31, 2018 and December 31, 2017 was $5,290 and $12,016 , respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2018 , 2017 , and 2016 was $7,487 , $2,301 , and $461 , respectively. There was no unrecognized compensation expense related to PBF LLC Series A warrants and options at December 31, 2018 and December 31, 2017 . 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. During the year ended December 31, 2018 , 19,400 non-compensatory warrants were exercised. There were no non-compensatory warrants exercised during December 31, 2017 . At December 31, 2018 and 2017 , there were 13,319 and 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, 2018 , 2017 or 2016 . 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, 2018 , 2017 and 2016 . Number of Weighted Average Grant Date Fair Value Nonvested at January 1, 2016 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 Granted 58,830 47.24 Vested (345,073 ) 26.13 Forfeited (15,519 ) 24.18 Nonvested at December 31, 2018 793,954 $ 26.88 Unrecognized compensation expense related to PBF Energy Restricted Class A Common Stock at December 31, 2018 was $10,280 , which will be recognized from 2019 through 2022. The estimated fair value of PBF Energy options granted during the years ended December 31, 2018 , 2017 and 2016 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2018 December 31, 2017 December 31, 2016 Expected life (in years) 6.25 6.25 6.25 Expected volatility 35.8 % 39.5 % 39.7 % Dividend yield 3.49 % 4.58 % 4.73 % Risk-free rate of return 2.82 % 2.09 % 1.42 % Exercise price $ 35.25 $ 26.52 $ 26.18 The following table summarizes activity for PBF Energy options for the years ended December 31, 2018 , 2017 and 2016 . Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2016 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 Granted 2,500,742 35.25 10.00 Exercised (884,878 ) 27.57 — Forfeited (141,981 ) 33.49 — Outstanding at December 31, 2018 8,356,658 $ 29.60 7.48 Exercisable and vested at December 31, 2018 3,531,066 $ 27.39 6.27 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 Expected to vest at December 31, 2018 8,356,658 $ 29.60 7.48 The total estimated fair value of PBF Energy options granted in 2018 and 2017 was $23,892 and $10,913 and the weighted average per unit fair value was $9.55 and $6.66 . The total intrinsic value of stock options outstanding and exercisable at December 31, 2018 , was $36,523 and $19,355 , respectively. 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 exercised during the years ended December 31, 2018 and 2017 was $12,445 and $2,365 , respectively. Unrecognized compensation expense related to PBF Energy options at December 31, 2018 was $33,162 , which will be recognized from 2019 through 2022. PBF Energy Performance Awards Performance Share Awards In October 2018, the PBF Energy granted 179,072 performance share awards, with a weighted average grant date fair value of $50.23 , to certain officers of the Company which have a three -year performance period from January 1, 2018 through December 31, 2020 (“Performance Cycle”). The payout for the performance share units is based on the relative ranking of the TSR of PBF Energy’s common stock as compared to the TSR of a selected group of industry peer companies over an average of four measurement periods. The performance share units will vest on December 31, 2020, subject to forfeiture or acceleration under certain circumstances set forth in the award agreement. The performance share awards are issued under PBF Energy’s 2017 equity compensation plan and are settled in PBF Energy’s common stock at the end of the performance cycle. The number of shares distributed will range from zero to 200 percent of the number of performance share units granted based on the Company’s achievement of prescribed TSR rankings relative to its peers during the applicable performance measurement periods in the Performance Cycle plus additional shares of Common Stock may be awarded at vesting with respect to the computed value of dividend equivalents accrued during such performance measurement. The performance share awards are accounted for as equity awards, for which the fair value was determined on the grant date by application of a Monte Carlo simulation model. For the year ended December 31, 2018 there have been no forfeitures of performance share awards. The performance share awards grant date fair value was calculated using a Monte Carlo valuation model with the following assumptions: Risk-free interest rate 2.89 % Dividend yield 2.95 % Expected volatility 39.04 % The risk-free interest rate for the remaining performance period as of the grant date is based on a linear interpolation of published yields of traded U.S. Treasury Interest-Only STRIP Bonds. The dividend yield assumption is based on the annualized most recent quarterly dividend divided by the stock price on the grant date. The assumption for the expected volatility of the Company’s stock price reflects the average of PBF Energy’s common stock historical and implied volatility. As of December 31, 2018 , unrecognized compensation cost related to performance share awards was $8,303 , which is expected to be recognized over a weighted average period of two years. Performance Unit awards In October 2018, the Company granted 7,279,188 performance unit awards, with a fair value of $0.92 at December 31, 2018, to certain officers of the Company. The Performance Cycle and payout methodology for the performance unit awards is consistent with that of the performance share units. The performance units will vest on December 31, 2020, subject to forfeiture or acceleration under certain circumstances set forth in the award agreement. The performance unit awards are dollar denominated with a target value of $1.00 , with actual payout of up to $2.00 per unit (or 200 percent of target). The performance unit awards are settled in cash based on the payout amount determined at the end of the performance cycle. The Company accounts for the performance unit awards as liability awards which the Company recorded at fair market value on the date of grant. Subsequently, the performance unit awards will be marked-to-market at the end of each fiscal quarter by application of a Monte Carlo simulation model. For the year ended December 31, 2018 there have been no forfeitures of performance unit awards. As of December 31, 2018 , unrecognized compensation cost related to performance unit awards was $6,182 , which is expected to be recognized over a weighted average period of two years.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [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 $26,310 , $23,321 and $19,746 for the years ended December 31, 2018 , 2017 and 2016 , 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 consolidated balance sheet. The plan assets and benefit obligations are measured as of the consolidated 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, 2018 and 2017 were as follows: Pension Plans Post-Retirement Medical Plan 2018 2017 2018 2017 Change in benefit obligation: Benefit obligation at beginning of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Service cost 47,344 40,572 1,148 1,263 Interest cost 5,793 4,336 620 688 Plan amendments — 462 — — Plan settlements — (4,881 ) — — Benefit payments (7,214 ) (4,034 ) (562 ) (693 ) Actuarial (gain) loss (12,811 ) 13,268 (3,388 ) (2,471 ) Projected benefit obligation at end of year $ 218,343 $ 185,231 $ 19,345 $ 21,527 Change in plan assets: Fair value of plan assets at beginning of year $ 121,652 $ 75,367 $ — $ — Actual return on plan assets (6,148 ) 14,019 — — Benefits paid (7,214 ) (4,034 ) (562 ) (693 ) Plan settlements — (4,881 ) — — Employer contributions 35,081 41,181 562 693 Fair value of plan assets at end of year $ 143,371 $ 121,652 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 143,371 $ 121,652 $ — $ — Less benefit obligations at end of year 218,343 185,231 19,345 21,527 Funded status at end of year $ (74,972 ) $ (63,579 ) $ (19,345 ) $ (21,527 ) The accumulated benefit obligations for the Company’s Pension Plans exceed the fair value of the assets of those plans at December 31, 2018 and 2017 . The accumulated benefit obligation for the defined benefit plans approximated $184,531 and $148,011 at December 31, 2018 and 2017 , 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 2019 $ 11,155 $ 1,342 2020 13,039 1,605 2021 16,570 1,726 2022 19,991 1,761 2023 19,228 1,746 Years 2024-2028 136,559 9,121 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 $34,000 to the Company’s Pension Plans during 2019 . The components of net periodic benefit cost were as follows for the years ended December 31, 2018 , 2017 and 2016 : Pension Benefits Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 Components of net periodic benefit cost: Service cost $ 47,344 $ 40,572 $ 36,359 $ 1,148 $ 1,263 $ 1,047 Interest cost 5,793 4,336 3,096 620 688 528 Expected return on plan assets (8,540 ) (5,766 ) (4,681 ) — — — Settlement loss recognized — 993 — — — — Amortization of prior service cost 85 53 53 646 646 541 Amortization of actuarial loss 285 452 1,043 — — — Net periodic benefit cost $ 44,967 $ 40,640 $ 35,870 $ 2,414 $ 2,597 $ 2,116 Lump sum payments made by the Supplemental Plan to employees retiring in 2018 did not exceed the Plan’s total service and interest costs expected for 2018. 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 included a settlement expense related to our cumulative lump sum payments made during the year ended December 31, 2017. The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2018 , 2017 and 2016 were as follows: Pension Benefits Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 Prior service costs $ — $ 462 $ — $ — $ — $ 2,524 Net actuarial loss (gain) 1,877 5,015 176 (3,388 ) (2,471 ) 1,487 Amortization of losses and prior service cost (826 ) (1,410 ) (1,096 ) (646 ) (646 ) (541 ) Total changes in other comprehensive income (loss) $ 1,051 $ 4,067 $ (920 ) $ (4,034 ) $ (3,117 ) $ 3,470 The pre-tax amounts in accumulated other comprehensive income (loss) as of December 31, 2018 and 2017 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2018 2017 2018 2017 Prior service costs $ (799 ) $ (885 ) $ (4,691 ) $ (5,337 ) Net actuarial (loss) gain (24,136 ) (22,544 ) 3,981 593 Total $ (24,935 ) $ (23,429 ) $ (710 ) $ (4,744 ) The following pre-tax amounts included in accumulated other comprehensive income (loss) as of December 31, 2018 are expected to be recognized as components of net periodic benefit cost during the year ended December 31, 2019 : Pension Benefits Post-Retirement Medical Plan Amortization of prior service costs $ (86 ) $ (646 ) Amortization of net actuarial (loss) gain (180 ) 135 Total $ (266 ) $ (511 ) The weighted average assumptions used to determine the benefit obligations as of December 31, 2018 and 2017 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2018 2017 2018 2017 2018 2017 Discount rate - benefit obligations 4.22 % 3.58 % 4.17 % 3.55 % 3.99 % 3.33 % Rate of compensation increase 4.55 % 4.53 % 5.00 % 5.00 % — — The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2018 , 2017 and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rates: Effective rate for service cost 3.62% 4.15% 4.15% 3.58% 4.17% 4.17% 3.59% 4.10% 4.10% Effective rate for interest cost 3.21% 3.38% 3.38% 3.15% 3.20% 3.20% 2.97% 3.11% 3.11% Effective rate for interest on service cost 3.32% 3.59% 3.59% 3.24% 3.63% 3.63% 3.46% 3.84% 3.84% Expected long-term rate of return on plan assets 6.25% 6.50% 7.00% N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.53% 4.81% 4.81% 5.00% 5.50% 5.50% N/A N/A N/A The assumed health care cost trend rates as of December 31, 2018 and 2017 were as follows: Post-Retirement Medical Plan 2018 2017 Health care cost trend rate assumed for next year 5.8 % 6.0 % Rate to which the cost trend rate was assumed to decline (the ultimate trend rate) 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate 2038 2038 Assumed health care cost trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care cost 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 $ 11 $ (10 ) Effect on accumulated post-retirement benefit obligation 237 (226 ) The table below presents the fair values of the assets of the Company’s Qualified Plan as of December 31, 2018 and 2017 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, 2018 2017 Equities: Domestic equities $ 34,800 $ 36,582 Developed international equities 19,201 17,236 Emerging market equities 10,263 8,474 Global low volatility equities 11,437 9,983 Fixed-income 59,680 45,469 Real Estate 7,905 — Cash and cash equivalents 85 3,908 Total $ 143,371 $ 121,652 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, 2018 , 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, 2018
Oil and Gas Revenue [Abstract]
REVENUES	REVENUES Adoption of ASC 606, “Revenue from Contracts with Customers” Prior to January 1, 2018, the Company recognized revenue from customers when all of the following criteria were met: (i) persuasive evidence of an exchange arrangement existed, (ii) delivery had occurred or services had been rendered, (iii) the buyer’s price was fixed or determinable and (iv) collectability was reasonably assured. Amounts billed in advance of the period in which the service was rendered or product delivered were recorded as deferred revenue. Effective January 1, 2018, the Company adopted ASC 606. As a result, the Company has changed its accounting policy for the recognition of revenue from contracts with customers as detailed below. The Company adopted ASC 606 using the modified retrospective method, which has been applied for the year ended December 31, 2018 . The Company has applied ASC 606 only to those contracts that were not complete as of January 1, 2018. As such, the financial information for prior periods has not been adjusted and continues to be reported under ASC 605. The Company did not record a cumulative effect adjustment upon initially applying ASC 606 as there was not a significant impact upon adoption; however, the details of significant qualitative and quantitative disclosure changes upon implementing ASC 606 are detailed below. Revenue Recognition Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. 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 presented: Year Ended December 31, 2018 2017 2016 Gasoline and distillates $ 23,032,567 $ 18,316,079 $ 14,017,350 Feedstocks and other 1,374,272 1,218,468 376,471 Asphalt and blackoils 1,592,936 1,162,339 699,966 Chemicals 842,768 770,491 554,392 Lubricants 321,465 305,101 260,358 Total Revenues $ 27,164,008 $ 21,772,478 $ 15,908,537 The majority of the Company’s revenues are generated from the sale of refined petroleum products. 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 our 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 the Company’s customers and when its performance obligation to its customers is fulfilled. Delivery and transfer of title are specifically agreed to between the Company and customers within the contracts. The Company also has contracts which contain fixed pricing, tiered pricing, minimum volume features with makeup periods, or other factors that have not materially been affected by ASC 606. Deferred Revenues The Company records deferred revenues when cash payments are received or are due in advance of performance, including amounts which are refundable. Deferred revenue was $17,126 and $7,495 as of December 31, 2018 and December 31, 2017 , respectively. Fluctuations in the deferred revenue balance are primarily driven by the timing and extent of cash payments received or due in advance of satisfying the Company’s performance obligations. The Company’s payment terms vary by type and location of customers and the products offered. The period between invoicing and when payment is due is not significant (i.e. generally within two months). For certain products or services and customer types, the Company requires payment before the products or services are delivered to the customer. Significant Judgment and Practical Expedients For performance obligations related to sales of products, the Company has determined that customers are able to direct the use of, and obtain substantially all of the benefits from, the products at the point in time that the products are delivered. The Company has determined that the transfer of control upon delivery to the customer’s requested destination accurately depicts the transfer of goods. Upon the delivery of the products and transfer of control, the Company generally has the present right to payment and the customers bear the risks and rewards of ownership of the products. The Company has elected the practical expedient to not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Company recognizes revenue at the amount to which it has the right to invoice for services performed.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
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 PBF Ltd that are treated as C-Corporations for income tax purposes. The reported income tax expense (benefit) in the PBF Holding consolidated statements of operations consists of the following: December 31, 2018 December 31, 2017 December 31, 2016 Current income tax expense $ 766 $ 1,743 $ 3,887 Deferred income tax expense (benefit) 7,233 (12,526 ) 19,802 Total income tax expense (benefit) $ 7,999 $ (10,783 ) $ 23,689 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. A summary of the components of PBF Holding’s deferred tax assets and deferred tax liabilities consists of the following: December 31, 2018 December 31, 2017 Deferred tax assets Other $ 1,107 $ 348 Total deferred tax assets 1,107 348 Valuation allowances — — Total deferred tax assets, net 1,107 348 Deferred tax liabilities Property, plant and equipment 15,786 15,796 Inventory 25,686 17,707 Total deferred tax liabilities 41,472 33,503 Net deferred tax liability $ (40,365 ) $ (33,155 ) 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 the enactment of the TCJA, PBF Energy recognized the measurement of the tax effects related to the TCJA noting that the recognized amounts pertaining to the PBF Holding subsidiaries noted above were not material.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2018
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, 2018 and 2017 . 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 consolidated balance sheet. As of December 31, 2018 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 $ 2,784 $ — $ — $ 2,784 N/A $ 2,784 Commodity contracts 1,230 8,872 — 10,102 (2,895 ) 7,207 Derivatives included with inventory intermediation agreement obligations — 24,069 — 24,069 — 24,069 Liabilities: Commodity contracts 2,685 210 — 2,895 (2,895 ) — Catalyst lease obligations — 44,353 — 44,353 — 44,353 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 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, 2018 and 2017 , $9,694 and $9,593 , 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, 2018 2017 Balance at beginning of period $ — $ (84 ) Purchases — — Settlements — 45 Unrealized gain included in earnings — 39 Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ — There were no transfers between levels during the years ended December 31, 2018 and 2017 , respectively. Fair value of debt The table below summarizes the fair value and carrying value of debt as of December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Carrying value Fair value Carrying value Fair value 2025 Senior Notes (a) $ 725,000 $ 688,420 $ 725,000 $ 763,945 2023 Senior Notes (a) (d) 500,000 479,387 500,000 522,101 Revolving Credit Facility (b) — — 350,000 350,000 PBF Rail Term Loan (b) 21,554 21,554 28,366 28,366 Catalyst leases (c) 44,353 44,353 59,048 59,048 1,290,907 1,233,714 1,662,414 1,723,460 Less - Current debt (c) (2,378 ) (2,378 ) (10,987 ) (10,987 ) Less - Unamortized deferred financing costs (30,537 ) n/a (25,178 ) n/a Long-term debt $ 1,257,992 $ 1,231,336 $ 1,626,249 $ 1,712,473 (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. (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. During 2017 Delaware City Refining entered into two platinum bridge leases which were settled during the second quarter of 2018. During 2018 Delaware City Refining, Toledo Refining and Chalmette Refining entered into three new platinum bridge leases which will expire in 2019. The bridge leases are payable at maturity and are not anticipated to be renewed. The total outstanding balance related to these bridge leases as of December 31, 2018 was $2,378 and is included in Current debt in the Company’s 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, 2018
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 Inventory 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, 2018 , there were 3,350,166 barrels of intermediates and refined products ( 3,000,142 barrels at December 31, 2017 ) 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, 2018 , there were 5,801,000 barrels of crude oil and 1,609,000 barrels of refined products ( 22,348,000 and 1,989,000 , respectively, as of December 31, 2017 ), 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, 2018 and December 31, 2017 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, 2018: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 24,069 December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) Derivatives not designated as hedging instruments: December 31, 2018: Commodity contracts Accounts receivable $ 7,207 December 31, 2017: Commodity contracts Accrued expenses $ (74,320 ) 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, 2018: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ 31,790 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 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2018: Commodity contracts Cost of products and other $ (123,770 ) 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 ) Hedged items designated in fair value hedges: For the year ended December 31, 2018: Intermediate and refined product inventory Cost of products and other $ (31,790 ) 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 The Company had no ineffectiveness related to the fair value hedges as of December 31, 2018 , 2017 and 2016 .

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividend Declared On February 14, 2019, 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, 2019 to Class A common stockholders of record as of February 28, 2019. Rail Agreement Amendments On February 13, 2019, the Company amended the existing Amended and Restated Delaware City Rail Terminaling Services Agreement between Delaware City Terminaling Company LLC and PBF Holding for the inclusion of services through certain rail infrastructure at PBFX’s recently acquired East Coast Storage Assets (the “East Coast Rail Assets”). The Company also entered into a new Terminaling Services Agreement, between Delaware City Terminaling Company and PBF Holding, with a four year term starting in 2022, subsequent to the expiration of the Amended and Restated Delaware City Rail Terminaling Services Agreement, related to the DCR Rail Facilities and the East Coast Rail Assets, which will reduce the MVC to 95,000 bpd and includes additional services to be provided by PBFX as operator of facilities owned by PBF Holding’s subsidiaries.

CONSOLIDATING FINANCIAL STATEME

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	12 Months Ended
	Dec. 31, 2018
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, 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 SHEETS December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 526,038 $ 9,079 $ 26,574 $ — $ 561,691 Accounts receivable 690,097 7,255 13,343 — 710,695 Accounts receivable - affiliate 1,771 9,543 733 — 12,047 Inventories 1,685,322 — 178,734 — 1,864,056 Prepaid and other current assets 20,654 30,003 1,783 — 52,440 Due from related parties 33,793,126 25,057,250 9,534,212 (68,384,588 ) — Total current assets 36,717,008 25,113,130 9,755,379 (68,384,588 ) 3,200,929 Property, plant and equipment, net 17,323 2,722,679 231,225 — 2,971,227 Investment in subsidiaries — 421,438 — (421,438 ) — Investment in equity method investee — — 169,472 — 169,472 Deferred charges and other assets, net 16,117 855,697 34 — 871,848 Total assets $ 36,750,448 $ 29,112,944 $ 10,156,110 $ (68,806,026 ) $ 7,213,476 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 278,206 $ 189,671 $ 15,888 $ — $ 483,765 Accounts payable - affiliate 34,251 14,764 489 — 49,504 Accrued expenses 1,364,005 156,147 58,886 — 1,579,038 Current debt — 2,378 — — 2,378 Deferred revenue 15,599 1,522 5 — 17,126 Due to related parties 28,340,713 30,433,385 9,610,490 (68,384,588 ) — Total current liabilities 30,032,774 30,797,867 9,685,758 (68,384,588 ) 2,131,811 Long-term debt 1,194,721 41,975 21,296 — 1,257,992 Deferred tax liabilities — — 40,365 — 40,365 Other long-term liabilities 54,921 194,535 4,145 — 253,601 Investment in subsidiaries 1,938,325 — — (1,938,325 ) — Total liabilities 33,220,741 31,034,377 9,751,564 (70,322,913 ) 3,683,769 Commitments and contingencies Equity: PBF Holding Company LLC equity Member’s equity 2,652,424 1,737,232 323,690 (2,060,922 ) 2,652,424 Retained earnings 890,376 (3,662,009 ) 80,856 3,581,153 890,376 Accumulated other comprehensive loss (23,945 ) (7,508 ) — 7,508 (23,945 ) Total PBF Holding Company LLC equity 3,518,855 (1,932,285 ) 404,546 1,527,739 3,518,855 Noncontrolling interest 10,852 10,852 — (10,852 ) 10,852 Total equity 3,529,707 (1,921,433 ) 404,546 1,516,887 3,529,707 Total liabilities and equity $ 36,750,448 $ 29,112,944 $ 10,156,110 $ (68,806,026 ) $ 7,213,476 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING BALANCE SHEETS 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: PBF Holding Company LLC 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 CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 26,935,156 $ 1,532,383 $ 2,961,078 $ (4,264,609 ) $ 27,164,008 Cost and expenses: Cost of products and other 25,170,899 940,247 2,898,082 (4,264,609 ) 24,744,619 Operating expenses (excluding depreciation and amortization expense as reflected below) 54 1,623,564 31,131 — 1,654,749 Depreciation and amortization expense — 322,015 7,694 — 329,709 Cost of sales 25,170,953 2,885,826 2,936,907 (4,264,609 ) 26,729,077 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 222,976 26,652 4,206 — 253,834 Depreciation and amortization expense 10,634 — — — 10,634 Equity income in investee — — (17,819 ) — (17,819 ) (Gain) loss on sale of asset — (43,118 ) 24 — (43,094 ) Total cost and expenses 25,404,563 2,869,360 2,923,318 (4,264,609 ) 26,932,632 Income (loss) from operations 1,530,593 (1,336,977 ) 37,760 — 231,376 Other income (expense): Equity in earnings of subsidiaries (1,302,931 ) 28,696 — 1,274,235 — Change in fair value of catalyst leases — 5,587 — — 5,587 Interest expense, net (124,339 ) (1,725 ) (1,065 ) — (127,129 ) Other non-service components of net periodic benefit cost (379 ) 1,488 — — 1,109 Income (loss) before income taxes 102,944 (1,302,931 ) 36,695 1,274,235 110,943 Income tax expense — — 7,999 — 7,999 Net income (loss) 102,944 (1,302,931 ) 28,696 1,274,235 102,944 Less: net income attributable to noncontrolling interests 44 44 — (44 ) 44 Net income (loss) attributable to PBF Holding Company LLC $ 102,900 $ (1,302,975 ) $ 28,696 $ 1,274,279 $ 102,900 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 105,883 $ (1,302,975 ) $ 28,696 $ 1,274,279 $ 105,883 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) 1,594,937 31,545 — 1,626,440 Depreciation and amortization expense — 246,662 7,609 — 254,271 Cost of sales 19,354,357 2,804,528 2,400,283 (3,582,630 ) 20,976,538 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 170,211 28,258 (531 ) — 197,938 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 19,537,532 2,834,244 2,385,187 (3,582,630 ) 21,174,333 Income (loss) from operations 1,952,235 (1,345,557 ) (8,533 ) — 598,145 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 ) Other non-service components of net periodic benefit cost (226 ) (1,176 ) — — (1,402 ) 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 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 1,356,125 33,969 — 1,390,135 Depreciation and amortization expense — 194,702 9,303 — 204,005 Cost of sales 13,813,334 2,200,069 1,571,182 (2,225,357 ) 15,359,228 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 123,017 27,602 (1,109 ) — 149,510 Depreciation and amortization expense 5,835 — — — 5,835 Equity income in investee — — (5,679 ) — (5,679 ) Loss on sale of assets 2,392 150 8,832 — 11,374 Total cost and expenses 13,944,578 2,227,821 1,573,226 (2,225,357 ) 15,520,268 Income (loss) from operations 1,863,978 (1,427,174 ) (48,535 ) — 388,269 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 ) Other non-service components of net periodic benefit cost (133 ) (447 ) — — (580 ) 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 CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS OF CASH FLOWS Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 102,944 $ (1,302,931 ) $ 28,696 $ 1,274,235 $ 102,944 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Depreciation and amortization 16,852 322,051 7,784 — 346,687 Stock-based compensation 173 20,039 — — 20,212 Change in fair value of catalyst leases — (5,587 ) — — (5,587 ) Deferred income taxes — — 7,233 — 7,233 Non-cash change in inventory repurchase obligations (31,790 ) — — — (31,790 ) Non-cash lower of cost or market inventory adjustment 351,278 — — — 351,278 Pension and other post-retirement benefit costs 7,771 39,610 — — 47,381 Income from equity method investee — — (17,819 ) — (17,819 ) Distributions from equity method investee — — 17,819 — 17,819 Gain on sale of assets — (43,094 ) — — (43,094 ) Equity in earnings (loss) of subsidiaries 1,302,931 (28,696 ) — (1,274,235 ) — Changes in operating assets and liabilities: Accounts receivable 213,200 350 26,883 — 240,433 Due to/from affiliates (1,608,556 ) 1,483,875 121,169 — (3,512 ) Inventories (54,285 ) — 52,748 — (1,537 ) Prepaid and other current assets (129 ) (2,905 ) 117 — (2,917 ) Accounts payable (135,623 ) 30,974 (6,066 ) (110,715 ) Accrued expenses (43,147 ) 20,563 (210,411 ) — (232,995 ) Deferred revenue 9,594 50 (13 ) — 9,631 Other assets and liabilities 32,685 (10,217 ) (21,149 ) — 1,319 Net cash provided by operating activities $ 163,898 $ 524,082 $ 6,991 $ — $ 694,971 Cash flows from investing activities: Expenditures for property, plant and equipment (6,172 ) (268,914 ) (2,172 ) — (277,258 ) Expenditures for deferred turnaround costs — (266,028 ) — — (266,028 ) Expenditures for other assets — (17,055 ) — — (17,055 ) Proceeds from sale of assets — 48,290 — — 48,290 Equity method investment - return of capital — — 2,431 — 2,431 Due to/from affiliates (31 ) — — 31 — Net cash (used in) provided by investing activities $ (6,203 ) $ (503,707 ) $ 259 $ 31 $ (509,620 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS OF CASH FLOWS (Continued) Cash flows from financing activities: Contributions from PBF LLC $ 287,000 $ — $ — $ — $ 287,000 Distributions to members (42,533 ) (10,054 ) — — (52,587 ) Repayments of revolver borrowings (350,000 ) — — — (350,000 ) Repayments of PBF Rail Term Loan — — (6,812 ) — (6,812 ) Repayments of note payable — (5,621 ) — — (5,621 ) Catalyst lease settlements — (9,108 ) — — (9,108 ) Due to/from affiliates — 31 — (31 ) — Deferred financing costs and other (12,692 ) — — — (12,692 ) Net cash used in financing activities $ (118,225 ) $ (24,752 ) $ (6,812 ) $ (31 ) $ (149,820 ) Net increase (decrease) in cash and cash equivalents 39,470 (4,377 ) 438 — 35,531 Cash and cash equivalents, beginning of period 486,568 13,456 26,136 — 526,160 Cash and cash equivalents, end of period $ 526,038 $ 9,079 $ 26,574 $ — $ 561,691 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 in earnings (loss) of subsidiaries 1,349,208 (1,273 ) — (1,347,935 ) — Income from equity method investee — — (14,565 ) — (14,565 ) Distributions from equity method investee — — 20,244 — 20,244 Loss on sale of assets — 1,458 — — 1,458 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 expense 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 deferred turnaround 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 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 Senior Notes 725,000 — — — 725,000 Cash paid to extinguish 2020 Senior 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 ) Repayments of note payable — (1,210 ) — — (1,210 ) Catalyst lease settlements — 10,830 — — 10,830 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 cash equivalents, beginning of period 530,085 56,717 41,366 (1,463 ) 626,705 Cash and cash equivalents, end of period $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) Deferred income taxes — — 19,802 — 19,802 Non-cash change in inventory repurchase obligations 29,453 — — — 29,453 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 Income from equity method investee — — (5,679 ) — (5,679 ) 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 ) — 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 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 ) Chalmette Acquisition working capital settlement — (2,659 ) — — (2,659 ) Expenditures for property, plant and equipment (21,563 ) (255,434 ) (5,433 ) — (282,430 ) Expenditures for deferred turnaround costs — (198,664 ) — — (198,664 ) Expenditures for other assets — (42,506 ) — — (42,506 ) Investment in subsidiaries 12,800 — — (12,800 ) — 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 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) Repayments of Rail Facility revolver borrowings — — (67,491 ) — (67,491 ) Proceeds from PBF Rail Term Loan — — 35,000 — 35,000 Catalyst lease settlements — 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 cash equivalents, beginning of period 882,820 6,236 28,968 (3,275 ) 914,749 Cash and cash equivalents, end of period $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Principles of Consolidation and Presentation	Principles of Consolidation and Presentation These consolidated financial statements include the accounts of PBF Holding and its consolidated subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Cost Classifications	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	Reclassification Certain amounts previously reported in the Company’s consolidated financial statements for prior periods have been reclassified to conform to the 2018 presentation. These reclassifications include certain details about the Company’s adoption of ASU 2017-07, further explained below, under Recently Adopted Accounting Guidance.
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, 2018 , 2017 and 2016 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, 2018 or December 31, 2017 .
Revenue, Deferred Revenue and Accounts Receivable	Revenue, Deferred Revenue and Accounts Receivable Prior to January 1, 2018, the Company recognized revenue from customers when all of the following criteria were met: (i) persuasive evidence of an exchange arrangement existed, (ii) delivery had occurred or services had been rendered, (iii) the buyer’s price was fixed or determinable and (iv) collectability was reasonably assured. Amounts billed in advance of the period in which the service was rendered or product delivered were recorded as deferred revenue. Effective January 1, 2018, the Company adopted ASC 606, as defined below under “Recently Adopted Accounting Guidance”. As a result, the Company has changed its accounting policy for the recognition of revenue from contracts with customers. Revenues are recognized when control of the promised goods or services is transferred to the customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Refer to “Note 15 - Revenues” for further discussion of the Company’s revenue recognition policy, including deferred revenues and the practical expedients elected as part of the transition to ASC 606. 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, the “Inventory 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 Inventory 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 Inventory 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 Inventory Intermediation Agreement, J. Aron continues 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 the 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 Inventory Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding continues to market and sell the Products independently to third parties.
Allowance for Doubtful Accounts	Accounts receivable are carried at invoiced amounts. An allowance for doubtful accounts is established, if required, to report such amounts at their estimated net realizable value. In estimating probable losses, management reviews accounts that are past due and determines if there are any known disputes. There was no allowance for doubtful accounts at December 31, 2018 and 2017 .
Excise Taxes	Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis.
Inventory	Inventories 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 metal catalysts, 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 metal catalysts, linefill and certain other intangibles 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 ).
Finite-Lived 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 utilizes 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	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. Beginning in 2018, PBF Energy granted performance share awards and performance unit awards to certain officers of the Company. Both types of awards have a three-year performance cycle and the payout for each, which ranges from 0% to 200% , is based on the relative ranking of the total shareholder return (“TSR”) of PBF Energy’s common stock as compared to the TSR of a selected group of industry peer companies over an average of four measurement periods. The performance share and performance unit awards are each measured at fair value based on Monte Carlo simulation models. The performance share awards will be settled in PBF Energy Class A common stock and are accounted for as equity awards and the performance unit awards will be settled in cash and are accounted for as liability awards.
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 tax returns for all years since 2015 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 consolidated 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 In May 2014, the Financial Accounting Standard Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606) “Revenue from Contracts with Customers.” (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in Accounting Standards Codification 605 “Revenue Recognition” (“ASC 605”), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method. See “Note 15 - Revenues” for further details. 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 periodic benefit cost in the income statement and on the components eligible for capitalization in assets. Under the new guidance, employers 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 non-service components of the net periodic benefit cost separately from the line item(s) that includes the service cost and outside of any subtotal of income from operations, if one is presented. 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 Company adopted ASU 2017-07 effective January 1, 2018 and applied the new guidance retrospectively in the Consolidated Statements of Operations. Income and expense amounts related to non-service components of net periodic benefit cost, historically recorded within Operating expenses and General and administrative expenses, have been recorded within Other income (expense). For the years ended December 31, 2018, 2017 and 2016 the Company recorded income of $1,109 , expense of $1,402 and expense of $580 , respectively, related to the non-service components of net periodic benefit cost. 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 Company adopted the amendments in this ASU effective January 1, 2018. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements 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 supplementary clarification and implementation guidance for leases related to, among other things, the application of certain practical expedients, the rate implicit in the lease, lessee reassessment of lease classification, lessor reassessment of lease term and purchase options, variable payments that depend on an index or rate and certain transition adjustments (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. The Company has adopted the Updated Lease Guidance effective January 1, 2019, using a modified retrospective approach whereby a cumulative effect adjustment will be recognized upon adoption and the Updated Lease Guidance will be applied prospectively. The Company has completed its evaluation of the provisions of the Updated Lease Guidance, including the adoption of certain practical expedients allowed. The significant practical expedients adopted include the following: • The Company elected the practical expedient to apply the transition approach as of the beginning of the period of adoption and not restate comparative periods; • The Company elected to utilize the “package of three” expedients, as defined in the Updated Lease Guidance, whereby it did not reassess whether contracts existing prior to the effective date contain leases, nor did it reassess lease classification determinations nor whether initial direct costs qualify for capitalization; • The Company elected the practical expedient to not capitalize any leases with initial terms of less than twelve months on its consolidated balance sheet; • The Company elected the practical expedient to not separate lease and non-lease components; and • The Company elected the practical expedient to continue to account for land easements (also known as “rights of way”) that were not previously accounted for as leases consistent with prior accounting until such contracts are modified or replaced, at which time they would be assessed for lease classification under the Updated Lease Guidance. The Company has successfully completed the implementation of a lease software system and refined business processes and controls to address the new standard. The Company is currently developing its lease disclosures and enhancing its accounting systems to enable the preparation of such disclosures beginning with its quarterly reporting on Form 10-Q for the period ending March 31, 2019. As of the date of implementation on January 1, 2019, the impact of the adoption of the Updated Lease Guidance is estimated to result in the recognition of a right of use asset and lease payable obligation on the Company’s consolidated balance sheet of approximately $ 825,000 to $ 925,000 , of which approximately $ 600,000 to $ 650,000 is attributable to leases with affiliates. Subsequent to adoption, the Company does not anticipate the impact on its results and cash flows to be material. 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 in the consolidated financial statements. The amendments expand the ability to hedge nonfinancial and financial risk components, reduce complexity in fair value hedges of interest rate risk, eliminate the requirement to separately measure and report hedge ineffectiveness, and eases certain hedge effectiveness assessment requirements. The guidance in ASU 2017-12 should be applied using a modified retrospective approach. 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 Company adopted the amendments in this ASU effective January 1, 2019, which did not have a material impact on its consolidated financial statements and related disclosures. In June 2018, the FASB issued ASU No. 2018-07, “Compensation - Stock Compensation (Topic 718): Targeted Improvements to Non-employee Share-Based Payment Accounting” (“ASU 2018-07”). ASU 2018-07 expands the scope of Topic 718, Compensation-Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. As a result, nonemployee share-based transactions will be measured by estimating the fair value of the equity instruments at the grant date, taking into consideration the probability of satisfying performance conditions. In addition, ASU 2018-07 also clarifies that any share-based payment awards issued to customers should be evaluated under ASC 606, Revenue from Contracts with Customers. The Company adopted the amendments in this ASU effective January 1, 2019, which did not have a material impact on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20)”, to improve the effectiveness of disclosures in the notes to financial statements by facilitating clear communication of the information required by GAAP that is most important to users of each entity’s financial statements. The amendments in this ASU modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. Additionally, the amendments in this ASU remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. The amendments in this ASU are effective for fiscal years ending after December 15, 2020, for public business entities and for fiscal years ending after December 15, 2021, for all other entities. Early adoption is permitted for all entities. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Useful lives of property, plant and equipment	Depreciation is computed using the straight-line method over the following estimated useful lives: Process units and equipment 5-25 years Pipeline and equipment 5-25 years Buildings 25 years Computers, furniture and fixtures 3-7 years Leasehold improvements 20 years Railcars 50 years Property, plant and equipment, net consisted of the following: December 31, 2018 December 31, 2017 Land $ 248,979 $ 253,105 Process units, pipelines and equipment 2,934,463 2,799,360 Buildings and leasehold improvements 47,941 50,001 Computers, furniture and fixtures 121,189 105,921 Construction in progress 320,125 167,460 3,672,697 3,375,847 Less - Accumulated depreciation (701,470 ) (570,457 ) Total property, plant and equipment, net $ 2,971,227 $ 2,805,390

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Combination, Consideration Transferred	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
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	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) 2016 Pro forma revenues $ 16,987,548 Pro forma net income attributable to PBF Holding Company LLC 31,565

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories consisted of the following: December 31, 2018 Titled Inventory Inventory Intermediation Arrangements Total Crude oil and feedstocks $ 1,044,824 $ — $ 1,044,824 Refined products and blendstocks 1,026,921 334,708 1,361,629 Warehouse stock and other 109,337 — 109,337 $ 2,181,082 $ 334,708 $ 2,515,790 Lower of cost or market adjustment (557,187 ) (94,547 ) (651,734 ) Total inventories $ 1,623,895 $ 240,161 $ 1,864,056 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

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 December 31, 2017 Land $ 248,979 $ 253,105 Process units, pipelines and equipment 2,934,463 2,799,360 Buildings and leasehold improvements 47,941 50,001 Computers, furniture and fixtures 121,189 105,921 Construction in progress 320,125 167,460 3,672,697 3,375,847 Less - Accumulated depreciation (701,470 ) (570,457 ) Total property, plant and equipment, net $ 2,971,227 $ 2,805,390

DEFERRED CHARGES AND OTHER AS_2

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 December 31, 2017 Deferred turnaround costs, net $ 673,107 $ 560,403 Catalyst, net 124,290 131,019 Environmental credits 37,811 42,452 Linefill 19,485 19,485 Pension plan assets 9,694 9,593 Intangible assets, net 511 537 Other 6,950 16,435 Total deferred charges and other assets, net $ 871,848 $ 779,924
Intangible assets, net	Intangible assets, net primarily consists of permits and emission credits. Our net balance as of December 31, 2018 and December 31, 2017 is shown below. December 31, 2018 December 31, 2017 Intangible assets - gross $ 3,996 $ 3,996 Accumulated amortization (3,485 ) (3,459 ) Intangible assets - net $ 511 $ 537

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following: December 31, 2018 December 31, 2017 Inventory-related accruals $ 846,270 $ 1,151,810 Inventory intermediation arrangements 249,442 244,287 Excise and sales tax payable 149,358 118,515 Accrued salaries and benefits 89,308 58,589 Accrued capital expenditures 59,938 17,342 Accrued transportation costs 53,579 64,400 Accrued utilities 49,851 42,189 Renewable energy credit and emissions obligations 27,052 26,231 Accrued refinery maintenance and support costs 19,046 35,674 Accrued interest 6,796 9,466 Environmental liabilities 6,502 7,968 Customer deposits 5,594 16,133 Other 16,302 8,255 Total accrued expenses $ 1,579,038 $ 1,800,859

CREDIT FACILITY AND LONG-TERM_2

CREDIT FACILITY AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Summary of long-term debt outstanding	Long-term debt outstanding consisted of the following: December 31, 2018 December 31, 2017 Revolving Credit Facility $ — $ 350,000 2025 Senior Notes 725,000 725,000 2023 Senior Notes 500,000 500,000 PBF Rail Term Loan 21,554 28,366 Catalyst leases 44,353 59,048 1,290,907 1,662,414 Less - Current debt (2,378 ) (10,987 ) Unamortized deferred financing costs (30,537 ) (25,178 ) Long-term debt $ 1,257,992 $ 1,626,249 Details on the catalyst leases at each of the Company’s refineries as of December 31, 2018 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 (2) Delaware City catalyst lease $ 210 1.95 % October 2019 (2) Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 (2) Delaware City bridge lease $ 26 2.10 % May 2019 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Toledo bridge lease $ 22 2.10 % April 2019 (1) Chalmette catalyst lease $ 97 2.10 % October 2021 Chalmette catalyst lease $ 171 2.20 % November 2019 (2) Chalmette bridge lease $ 4 2.15 % April 2019 (1) Torrance catalyst lease $ 143 1.78 % July 2019 (2)
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, 2019 $ 31,368 2020 8,633 2021 25,906 2022 — 2023 500,000 Thereafter 725,000 $ 1,290,907

OTHER LONG-TERM LIABILITIES (Ta

OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Schedule of other long-term liabilities	Other long-term liabilities consisted of the following: December 31, 2018 December 31, 2017 Environmental liabilities $ 135,145 $ 138,545 Defined benefit pension plan liabilities 74,972 63,579 Early railcar return liability 23,315 — Post-retirement medical plan liabilities 19,345 21,527 Other 824 310 Total other long-term liabilities $ 253,601 $ 223,961

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	A summary of transactions with PBFX is as follows: Year Ended December 31, 2018 2017 2016 Reimbursements under affiliate agreements: Services Agreement $ 7,477 $ 6,626 $ 5,121 Omnibus Agreement 7,468 6,899 4,805 Total expenses under affiliate agreements 259,426 240,654 175,448 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 Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 2 x 5 125,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement (g) 5/8/2014 7 years, 2 x 5 5,500 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility (g) 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, N/A 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (c) 5/1/2016 Various (d) Evergreen 15,000 bpd (e) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (d) Evergreen 350,000 barrels (f) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (g) 8/31/2016 10 years 2 x 5 50,000 bpd Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (g) 8/31/2016 10 years 2 x 5 70,000 bpd Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank (g) 8/31/2016 10 years 2 x 5 55,000 barrels (f) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank (g) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank (g) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Services Agreement (g) (h) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (i) Knoxville Terminals Agreement- Tank Lease (g) 4/16/2018 5 years Evergreen 115,334 barrels (f) Toledo Rail Loading Agreement (g) 7/31/2018 7 years, 5 months 2 x 5 Various (j) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (g) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (g) 12/12/2014 10 years 2 x 5 3,849,271 barrels (f) PBFX or PBF Holding can declare Chalmette Storage Agreement (g) See note (k) 10 years 2 x 5 625,000 barrels (f)

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Future minimum rental payments for operating leases	The fixed and determinable amounts of the obligations under these agreements, inclusive of operating leases and minimum volume commitments with affiliates and total minimum future annual rentals to third parties, exclusive of related costs, are approximately: Year Ending December 31, 2019 $ 342,210 2020 321,177 2021 284,963 2022 179,735 2023 169,901 Thereafter 542,513 Total obligations $ 1,840,499

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-Based Payment Awards, Performance Awards, Valuation Assumptions [Table Text Block]	The performance share awards grant date fair value was calculated using a Monte Carlo valuation model with the following assumptions: Risk-free interest rate 2.89 % Dividend yield 2.95 % Expected volatility 39.04 %
Schedule of stock-based compensation expense	Stock-based compensation expense included in general and administrative expenses consisted of the following: Years Ended December 31, 2018 2017 2016 PBF Energy options $ 11,545 $ 9,369 $ 11,020 PBF Energy restricted shares 7,460 12,134 7,276 PBF Energy performance awards 1,207 — — $ 20,212 $ 21,503 $ 18,296
Weighted average assumptions	The estimated fair value of PBF Energy options granted during the years ended December 31, 2018 , 2017 and 2016 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2018 December 31, 2017 December 31, 2016 Expected life (in years) 6.25 6.25 6.25 Expected volatility 35.8 % 39.5 % 39.7 % Dividend yield 3.49 % 4.58 % 4.73 % Risk-free rate of return 2.82 % 2.09 % 1.42 % Exercise price $ 35.25 $ 26.52 $ 26.18
Summary of Share-based compensation activity	The following table summarizes activity for PBF Energy restricted stock for the years ended December 31, 2018 , 2017 and 2016 . Number of Weighted Average Grant Date Fair Value Nonvested at January 1, 2016 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 Granted 58,830 47.24 Vested (345,073 ) 26.13 Forfeited (15,519 ) 24.18 Nonvested at December 31, 2018 793,954 $ 26.88 The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2018 , 2017 and 2016 : 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, 2016 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 Exercised (243,700 ) 10.62 — Outstanding at December 31, 2018 242,612 $ 10.85 2.64 Exercisable and vested at December 31, 2018 242,612 $ 10.85 2.64 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 Expected to vest at December 31, 2018 242,612 $ 10.85 2.64 The following table summarizes activity for PBF Energy options for the years ended December 31, 2018 , 2017 and 2016 . Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2016 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 Granted 2,500,742 35.25 10.00 Exercised (884,878 ) 27.57 — Forfeited (141,981 ) 33.49 — Outstanding at December 31, 2018 8,356,658 $ 29.60 7.48 Exercisable and vested at December 31, 2018 3,531,066 $ 27.39 6.27 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 Expected to vest at December 31, 2018 8,356,658 $ 29.60 7.48

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [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, 2018 and 2017 were as follows: Pension Plans Post-Retirement Medical Plan 2018 2017 2018 2017 Change in benefit obligation: Benefit obligation at beginning of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Service cost 47,344 40,572 1,148 1,263 Interest cost 5,793 4,336 620 688 Plan amendments — 462 — — Plan settlements — (4,881 ) — — Benefit payments (7,214 ) (4,034 ) (562 ) (693 ) Actuarial (gain) loss (12,811 ) 13,268 (3,388 ) (2,471 ) Projected benefit obligation at end of year $ 218,343 $ 185,231 $ 19,345 $ 21,527 Change in plan assets: Fair value of plan assets at beginning of year $ 121,652 $ 75,367 $ — $ — Actual return on plan assets (6,148 ) 14,019 — — Benefits paid (7,214 ) (4,034 ) (562 ) (693 ) Plan settlements — (4,881 ) — — Employer contributions 35,081 41,181 562 693 Fair value of plan assets at end of year $ 143,371 $ 121,652 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 143,371 $ 121,652 $ — $ — Less benefit obligations at end of year 218,343 185,231 19,345 21,527 Funded status at end of year $ (74,972 ) $ (63,579 ) $ (19,345 ) $ (21,527 )
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 2019 $ 11,155 $ 1,342 2020 13,039 1,605 2021 16,570 1,726 2022 19,991 1,761 2023 19,228 1,746 Years 2024-2028 136,559 9,121
Schedule of net periodic benefit cost	The components of net periodic benefit cost were as follows for the years ended December 31, 2018 , 2017 and 2016 : Pension Benefits Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 Components of net periodic benefit cost: Service cost $ 47,344 $ 40,572 $ 36,359 $ 1,148 $ 1,263 $ 1,047 Interest cost 5,793 4,336 3,096 620 688 528 Expected return on plan assets (8,540 ) (5,766 ) (4,681 ) — — — Settlement loss recognized — 993 — — — — Amortization of prior service cost 85 53 53 646 646 541 Amortization of actuarial loss 285 452 1,043 — — — Net periodic benefit cost $ 44,967 $ 40,640 $ 35,870 $ 2,414 $ 2,597 $ 2,116
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, 2018 , 2017 and 2016 were as follows: Pension Benefits Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 Prior service costs $ — $ 462 $ — $ — $ — $ 2,524 Net actuarial loss (gain) 1,877 5,015 176 (3,388 ) (2,471 ) 1,487 Amortization of losses and prior service cost (826 ) (1,410 ) (1,096 ) (646 ) (646 ) (541 ) Total changes in other comprehensive income (loss) $ 1,051 $ 4,067 $ (920 ) $ (4,034 ) $ (3,117 ) $ 3,470
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 income (loss) as of December 31, 2018 and 2017 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2018 2017 2018 2017 Prior service costs $ (799 ) $ (885 ) $ (4,691 ) $ (5,337 ) Net actuarial (loss) gain (24,136 ) (22,544 ) 3,981 593 Total $ (24,935 ) $ (23,429 ) $ (710 ) $ (4,744 )
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 income (loss) as of December 31, 2018 are expected to be recognized as components of net periodic benefit cost during the year ended December 31, 2019 : Pension Benefits Post-Retirement Medical Plan Amortization of prior service costs $ (86 ) $ (646 ) Amortization of net actuarial (loss) gain (180 ) 135 Total $ (266 ) $ (511 )
Schedule of assumptions used	The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2018 , 2017 and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2018 2017 2016 2018 2017 2016 2018 2017 2016 Discount rates: Effective rate for service cost 3.62% 4.15% 4.15% 3.58% 4.17% 4.17% 3.59% 4.10% 4.10% Effective rate for interest cost 3.21% 3.38% 3.38% 3.15% 3.20% 3.20% 2.97% 3.11% 3.11% Effective rate for interest on service cost 3.32% 3.59% 3.59% 3.24% 3.63% 3.63% 3.46% 3.84% 3.84% Expected long-term rate of return on plan assets 6.25% 6.50% 7.00% N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.53% 4.81% 4.81% 5.00% 5.50% 5.50% N/A N/A N/A The weighted average assumptions used to determine the benefit obligations as of December 31, 2018 and 2017 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2018 2017 2018 2017 2018 2017 Discount rate - benefit obligations 4.22 % 3.58 % 4.17 % 3.55 % 3.99 % 3.33 % Rate of compensation increase 4.55 % 4.53 % 5.00 % 5.00 % — —
Schedule of assumed health care cost trend rates	The assumed health care cost trend rates as of December 31, 2018 and 2017 were as follows: Post-Retirement Medical Plan 2018 2017 Health care cost trend rate assumed for next year 5.8 % 6.0 % Rate to which the cost trend rate was assumed to decline (the ultimate trend rate) 4.5 % 4.5 % Year that the rate reaches the ultimate trend rate 2038 2038
Schedule of effect of one-percentage-point change in assumed health care cost trend rates	Assumed health care cost trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care cost 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 $ 11 $ (10 ) Effect on accumulated post-retirement benefit obligation 237 (226 )
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, 2018 and 2017 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, 2018 2017 Equities: Domestic equities $ 34,800 $ 36,582 Developed international equities 19,201 17,236 Emerging market equities 10,263 8,474 Global low volatility equities 11,437 9,983 Fixed-income 59,680 45,469 Real Estate 7,905 — Cash and cash equivalents 85 3,908 Total $ 143,371 $ 121,652

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
	Dec. 31, 2018
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 presented: Year Ended December 31, 2018 2017 2016 Gasoline and distillates $ 23,032,567 $ 18,316,079 $ 14,017,350 Feedstocks and other 1,374,272 1,218,468 376,471 Asphalt and blackoils 1,592,936 1,162,339 699,966 Chemicals 842,768 770,491 554,392 Lubricants 321,465 305,101 260,358 Total Revenues $ 27,164,008 $ 21,772,478 $ 15,908,537

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Components of Income Tax (Benefit) Expense	The reported income tax expense (benefit) in the PBF Holding consolidated statements of operations consists of the following: December 31, 2018 December 31, 2017 December 31, 2016 Current income tax expense $ 766 $ 1,743 $ 3,887 Deferred income tax expense (benefit) 7,233 (12,526 ) 19,802 Total income tax expense (benefit) $ 7,999 $ (10,783 ) $ 23,689
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	A summary of the components of PBF Holding’s deferred tax assets and deferred tax liabilities consists of the following: December 31, 2018 December 31, 2017 Deferred tax assets Other $ 1,107 $ 348 Total deferred tax assets 1,107 348 Valuation allowances — — Total deferred tax assets, net 1,107 348 Deferred tax liabilities Property, plant and equipment 15,786 15,796 Inventory 25,686 17,707 Total deferred tax liabilities 41,472 33,503 Net deferred tax liability $ (40,365 ) $ (33,155 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 and 2017 . 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 consolidated balance sheet. As of December 31, 2018 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 $ 2,784 $ — $ — $ 2,784 N/A $ 2,784 Commodity contracts 1,230 8,872 — 10,102 (2,895 ) 7,207 Derivatives included with inventory intermediation agreement obligations — 24,069 — 24,069 — 24,069 Liabilities: Commodity contracts 2,685 210 — 2,895 (2,895 ) — Catalyst lease obligations — 44,353 — 44,353 — 44,353 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
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, 2018 2017 Balance at beginning of period $ — $ (84 ) Purchases — — Settlements — 45 Unrealized gain included in earnings — 39 Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ —
Schedule of Fair value of Debt	The table below summarizes the fair value and carrying value of debt as of December 31, 2018 and 2017 . December 31, 2018 December 31, 2017 Carrying value Fair value Carrying value Fair value 2025 Senior Notes (a) $ 725,000 $ 688,420 $ 725,000 $ 763,945 2023 Senior Notes (a) (d) 500,000 479,387 500,000 522,101 Revolving Credit Facility (b) — — 350,000 350,000 PBF Rail Term Loan (b) 21,554 21,554 28,366 28,366 Catalyst leases (c) 44,353 44,353 59,048 59,048 1,290,907 1,233,714 1,662,414 1,723,460 Less - Current debt (c) (2,378 ) (2,378 ) (10,987 ) (10,987 ) Less - Unamortized deferred financing costs (30,537 ) n/a (25,178 ) n/a Long-term debt $ 1,257,992 $ 1,231,336 $ 1,626,249 $ 1,712,473 (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. (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. During 2017 Delaware City Refining entered into two platinum bridge leases which were settled during the second quarter of 2018. During 2018 Delaware City Refining, Toledo Refining and Chalmette Refining entered into three new platinum bridge leases which will expire in 2019. The bridge leases are payable at maturity and are not anticipated to be renewed. The total outstanding balance related to these bridge leases as of December 31, 2018 was $2,378 and is included in Current debt in the Company’s 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 (Tables)

DERIVATIVES (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 and December 31, 2017 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, 2018: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 24,069 December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) Derivatives not designated as hedging instruments: December 31, 2018: Commodity contracts Accounts receivable $ 7,207 December 31, 2017: Commodity contracts Accrued expenses $ (74,320 )
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, 2018: Derivatives included with the inventory intermediation agreement obligations Cost of products and other $ 31,790 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 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2018: Commodity contracts Cost of products and other $ (123,770 ) 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 ) Hedged items designated in fair value hedges: For the year ended December 31, 2018: Intermediate and refined product inventory Cost of products and other $ (31,790 ) 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

CONSOLIDATING FINANCIAL STATE_2

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information of Subsidiary Disclosure [Abstract]
Condensed Consolidating Balance Sheet	December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 526,038 $ 9,079 $ 26,574 $ — $ 561,691 Accounts receivable 690,097 7,255 13,343 — 710,695 Accounts receivable - affiliate 1,771 9,543 733 — 12,047 Inventories 1,685,322 — 178,734 — 1,864,056 Prepaid and other current assets 20,654 30,003 1,783 — 52,440 Due from related parties 33,793,126 25,057,250 9,534,212 (68,384,588 ) — Total current assets 36,717,008 25,113,130 9,755,379 (68,384,588 ) 3,200,929 Property, plant and equipment, net 17,323 2,722,679 231,225 — 2,971,227 Investment in subsidiaries — 421,438 — (421,438 ) — Investment in equity method investee — — 169,472 — 169,472 Deferred charges and other assets, net 16,117 855,697 34 — 871,848 Total assets $ 36,750,448 $ 29,112,944 $ 10,156,110 $ (68,806,026 ) $ 7,213,476 LIABILITIES AND EQUITY Current liabilities: Accounts payable $ 278,206 $ 189,671 $ 15,888 $ — $ 483,765 Accounts payable - affiliate 34,251 14,764 489 — 49,504 Accrued expenses 1,364,005 156,147 58,886 — 1,579,038 Current debt — 2,378 — — 2,378 Deferred revenue 15,599 1,522 5 — 17,126 Due to related parties 28,340,713 30,433,385 9,610,490 (68,384,588 ) — Total current liabilities 30,032,774 30,797,867 9,685,758 (68,384,588 ) 2,131,811 Long-term debt 1,194,721 41,975 21,296 — 1,257,992 Deferred tax liabilities — — 40,365 — 40,365 Other long-term liabilities 54,921 194,535 4,145 — 253,601 Investment in subsidiaries 1,938,325 — — (1,938,325 ) — Total liabilities 33,220,741 31,034,377 9,751,564 (70,322,913 ) 3,683,769 Commitments and contingencies Equity: PBF Holding Company LLC equity Member’s equity 2,652,424 1,737,232 323,690 (2,060,922 ) 2,652,424 Retained earnings 890,376 (3,662,009 ) 80,856 3,581,153 890,376 Accumulated other comprehensive loss (23,945 ) (7,508 ) — 7,508 (23,945 ) Total PBF Holding Company LLC equity 3,518,855 (1,932,285 ) 404,546 1,527,739 3,518,855 Noncontrolling interest 10,852 10,852 — (10,852 ) 10,852 Total equity 3,529,707 (1,921,433 ) 404,546 1,516,887 3,529,707 Total liabilities and equity $ 36,750,448 $ 29,112,944 $ 10,156,110 $ (68,806,026 ) $ 7,213,476 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING BALANCE SHEETS 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: PBF Holding Company LLC 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
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenues $ 26,935,156 $ 1,532,383 $ 2,961,078 $ (4,264,609 ) $ 27,164,008 Cost and expenses: Cost of products and other 25,170,899 940,247 2,898,082 (4,264,609 ) 24,744,619 Operating expenses (excluding depreciation and amortization expense as reflected below) 54 1,623,564 31,131 — 1,654,749 Depreciation and amortization expense — 322,015 7,694 — 329,709 Cost of sales 25,170,953 2,885,826 2,936,907 (4,264,609 ) 26,729,077 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 222,976 26,652 4,206 — 253,834 Depreciation and amortization expense 10,634 — — — 10,634 Equity income in investee — — (17,819 ) — (17,819 ) (Gain) loss on sale of asset — (43,118 ) 24 — (43,094 ) Total cost and expenses 25,404,563 2,869,360 2,923,318 (4,264,609 ) 26,932,632 Income (loss) from operations 1,530,593 (1,336,977 ) 37,760 — 231,376 Other income (expense): Equity in earnings of subsidiaries (1,302,931 ) 28,696 — 1,274,235 — Change in fair value of catalyst leases — 5,587 — — 5,587 Interest expense, net (124,339 ) (1,725 ) (1,065 ) — (127,129 ) Other non-service components of net periodic benefit cost (379 ) 1,488 — — 1,109 Income (loss) before income taxes 102,944 (1,302,931 ) 36,695 1,274,235 110,943 Income tax expense — — 7,999 — 7,999 Net income (loss) 102,944 (1,302,931 ) 28,696 1,274,235 102,944 Less: net income attributable to noncontrolling interests 44 44 — (44 ) 44 Net income (loss) attributable to PBF Holding Company LLC $ 102,900 $ (1,302,975 ) $ 28,696 $ 1,274,279 $ 102,900 Comprehensive income (loss) attributable to PBF Holding Company LLC $ 105,883 $ (1,302,975 ) $ 28,696 $ 1,274,279 $ 105,883 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) 1,594,937 31,545 — 1,626,440 Depreciation and amortization expense — 246,662 7,609 — 254,271 Cost of sales 19,354,357 2,804,528 2,400,283 (3,582,630 ) 20,976,538 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 170,211 28,258 (531 ) — 197,938 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 19,537,532 2,834,244 2,385,187 (3,582,630 ) 21,174,333 Income (loss) from operations 1,952,235 (1,345,557 ) (8,533 ) — 598,145 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 ) Other non-service components of net periodic benefit cost (226 ) (1,176 ) — — (1,402 ) 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 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 1,356,125 33,969 — 1,390,135 Depreciation and amortization expense — 194,702 9,303 — 204,005 Cost of sales 13,813,334 2,200,069 1,571,182 (2,225,357 ) 15,359,228 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 123,017 27,602 (1,109 ) — 149,510 Depreciation and amortization expense 5,835 — — — 5,835 Equity income in investee — — (5,679 ) — (5,679 ) Loss on sale of assets 2,392 150 8,832 — 11,374 Total cost and expenses 13,944,578 2,227,821 1,573,226 (2,225,357 ) 15,520,268 Income (loss) from operations 1,863,978 (1,427,174 ) (48,535 ) — 388,269 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 ) Other non-service components of net periodic benefit cost (133 ) (447 ) — — (580 ) 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
Condensed Consolidating Statement of Cash Flow	Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 102,944 $ (1,302,931 ) $ 28,696 $ 1,274,235 $ 102,944 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Depreciation and amortization 16,852 322,051 7,784 — 346,687 Stock-based compensation 173 20,039 — — 20,212 Change in fair value of catalyst leases — (5,587 ) — — (5,587 ) Deferred income taxes — — 7,233 — 7,233 Non-cash change in inventory repurchase obligations (31,790 ) — — — (31,790 ) Non-cash lower of cost or market inventory adjustment 351,278 — — — 351,278 Pension and other post-retirement benefit costs 7,771 39,610 — — 47,381 Income from equity method investee — — (17,819 ) — (17,819 ) Distributions from equity method investee — — 17,819 — 17,819 Gain on sale of assets — (43,094 ) — — (43,094 ) Equity in earnings (loss) of subsidiaries 1,302,931 (28,696 ) — (1,274,235 ) — Changes in operating assets and liabilities: Accounts receivable 213,200 350 26,883 — 240,433 Due to/from affiliates (1,608,556 ) 1,483,875 121,169 — (3,512 ) Inventories (54,285 ) — 52,748 — (1,537 ) Prepaid and other current assets (129 ) (2,905 ) 117 — (2,917 ) Accounts payable (135,623 ) 30,974 (6,066 ) (110,715 ) Accrued expenses (43,147 ) 20,563 (210,411 ) — (232,995 ) Deferred revenue 9,594 50 (13 ) — 9,631 Other assets and liabilities 32,685 (10,217 ) (21,149 ) — 1,319 Net cash provided by operating activities $ 163,898 $ 524,082 $ 6,991 $ — $ 694,971 Cash flows from investing activities: Expenditures for property, plant and equipment (6,172 ) (268,914 ) (2,172 ) — (277,258 ) Expenditures for deferred turnaround costs — (266,028 ) — — (266,028 ) Expenditures for other assets — (17,055 ) — — (17,055 ) Proceeds from sale of assets — 48,290 — — 48,290 Equity method investment - return of capital — — 2,431 — 2,431 Due to/from affiliates (31 ) — — 31 — Net cash (used in) provided by investing activities $ (6,203 ) $ (503,707 ) $ 259 $ 31 $ (509,620 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS OF CASH FLOWS (Continued) Cash flows from financing activities: Contributions from PBF LLC $ 287,000 $ — $ — $ — $ 287,000 Distributions to members (42,533 ) (10,054 ) — — (52,587 ) Repayments of revolver borrowings (350,000 ) — — — (350,000 ) Repayments of PBF Rail Term Loan — — (6,812 ) — (6,812 ) Repayments of note payable — (5,621 ) — — (5,621 ) Catalyst lease settlements — (9,108 ) — — (9,108 ) Due to/from affiliates — 31 — (31 ) — Deferred financing costs and other (12,692 ) — — — (12,692 ) Net cash used in financing activities $ (118,225 ) $ (24,752 ) $ (6,812 ) $ (31 ) $ (149,820 ) Net increase (decrease) in cash and cash equivalents 39,470 (4,377 ) 438 — 35,531 Cash and cash equivalents, beginning of period 486,568 13,456 26,136 — 526,160 Cash and cash equivalents, end of period $ 526,038 $ 9,079 $ 26,574 $ — $ 561,691 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 in earnings (loss) of subsidiaries 1,349,208 (1,273 ) — (1,347,935 ) — Income from equity method investee — — (14,565 ) — (14,565 ) Distributions from equity method investee — — 20,244 — 20,244 Loss on sale of assets — 1,458 — — 1,458 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 expense 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 deferred turnaround 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 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 Senior Notes 725,000 — — — 725,000 Cash paid to extinguish 2020 Senior 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 ) Repayments of note payable — (1,210 ) — — (1,210 ) Catalyst lease settlements — 10,830 — — 10,830 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 cash equivalents, beginning of period 530,085 56,717 41,366 (1,463 ) 626,705 Cash and cash equivalents, end of period $ 486,568 $ 13,456 $ 26,136 $ — $ 526,160 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) Deferred income taxes — — 19,802 — 19,802 Non-cash change in inventory repurchase obligations 29,453 — — — 29,453 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 Income from equity method investee — — (5,679 ) — (5,679 ) 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 ) — 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 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 ) Chalmette Acquisition working capital settlement — (2,659 ) — — (2,659 ) Expenditures for property, plant and equipment (21,563 ) (255,434 ) (5,433 ) — (282,430 ) Expenditures for deferred turnaround costs — (198,664 ) — — (198,664 ) Expenditures for other assets — (42,506 ) — — (42,506 ) Investment in subsidiaries 12,800 — — (12,800 ) — 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 ) 20. CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING CONSOLIDATING STATEMENTS 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 ) Repayments of Rail Facility revolver borrowings — — (67,491 ) — (67,491 ) Proceeds from PBF Rail Term Loan — — 35,000 — 35,000 Catalyst lease settlements — 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 cash equivalents, beginning of period 882,820 6,236 28,968 (3,275 ) 914,749 Cash and cash equivalents, end of period $ 530,085 $ 56,717 $ 41,366 $ (1,463 ) $ 626,705

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	May 14, 2014shares	Dec. 31, 2018segment
Description of Business [Line Items]
Number of Reportable Segments | segment		1
Percentage of ownership in PBF LLC		100.00%
PBF Energy Inc. [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Percentage of ownership in PBF LLC		99.00%
PBF Logistics LP [Member] | IPO [Member] | Common Units [Member]
Description of Business [Line Items]
Partners' Capital Account, Units, Sold in Public Offering | shares	15,812,500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Concentration of Credit Risk) (Details) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%	0.00%
Accounts Receivables [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Allowance for Doubtful Accounts) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant, and Equipment) (Details)	12 Months Ended
	Dec. 31, 2018
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 ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Deferred Charges and Other Assets, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Other non-service components of net periodic benefit cost	$ 1,109	$ (1,402)	$ (580)
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 ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Income Taxes) (Details)	12 Months Ended
	Dec. 31, 2018state
Accounting Policies [Abstract]
Number of subsidiaries acquired	2

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (New Accounting Pronouncements) (Details)	Jan. 01, 2019USD ($)
Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease Right Of Use Asset and Lease Payable Obligation	$ 825,000,000
Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease Right Of Use Asset and Lease Payable Obligation	925,000,000
Lease with Affiliate [Member] | Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease Right Of Use Asset and Lease Payable Obligation	600,000,000
Lease with Affiliate [Member] | Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease Right Of Use Asset and Lease Payable Obligation	$ 650,000,000

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Stock-Based Compensation) (Details) - Performance Share Units And Performance Share Awards [Member]	12 Months Ended
	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	3 years
Minimum [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, Distribution Percentage Based On Performance Measurements	0.00%
Maximum [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, Distribution Percentage Based On Performance Measurements	200.00%

ACQUISITIONS (Purchase Price) (

ACQUISITIONS (Purchase Price) (Details) - Torrance Refinery [Member] - USD ($)	Jul. 01, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Gross purchase price	$ 537,500,000
Working capital	450,582,000
Post close purchase price adjustments	(16,150,000)
Total consideration	971,932,000
Payment to Acquire Business	$ 521,350,000	$ 0	$ 0	$ 971,932,000

ACQUISITIONS Assets and Liabili

ACQUISITIONS Assets and Liabilities Acquired (Details) - Torrance Refinery [Member] $ in Thousands	Jul. 01, 2016USD ($)
Business Acquisition [Line Items]
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

ACQUISITIONS (Pro Forma Informa

ACQUISITIONS (Pro Forma Information) (Details) - Torrance Refinery [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Pro forma revenues	$ 16,987,548
Pro forma net income attributable to PBF Holding Company LLC	$ 31,565

ACQUISITIONS (Additional Inform

ACQUISITIONS (Additional Information) (Details) - USD ($)	Jul. 01, 2016	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Net income			$ 102,944,000	$ 457,200,000	$ 235,886,000
Acquisition costs			0	488,000	13,622,000
Torrance Refinery [Member]
Business Acquisition [Line Items]
Net cash	$ 521,350,000		$ 0	$ 0	$ 971,932,000
Revenues		$ 1,977,204,000
Net income		$ 86,394,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Property, plant and equipment, gross	$ 3,672,697	$ 3,375,847
Crude oil and feedstocks	1,044,824	1,073,093
Refined products and blendstocks	1,361,629	1,342,294
Warehouse stock and other	109,337	98,866
Inventory, Gross	2,515,790	2,514,253
Lower of cost or market adjustment	(651,734)	(300,456)	$ 595,988
Total inventories	1,864,056	2,213,797
Income from operations	231,376	598,145	$ 388,269
Inventory, LIFO Reserve, Effect on Income, Net	21,881	4,940
Titled Inventory [Member]
Inventory [Line Items]
Crude oil and feedstocks	1,044,824	1,073,093
Refined products and blendstocks	1,026,921	1,030,817
Warehouse stock and other	109,337	98,866
Inventory, Gross	2,181,082	2,202,776
Lower of cost or market adjustment	(557,187)	(232,652)
Total inventories	1,623,895	1,970,124
Inventory Supply and Offtake Arrangements [Member]
Inventory [Line Items]
Crude oil and feedstocks	0	0
Refined products and blendstocks	334,708	311,477
Warehouse stock and other	0	0
Inventory, Gross	334,708	311,477
Lower of cost or market adjustment	(94,547)	(67,804)
Total inventories	240,161	243,673
Adjustment [Member]
Inventory [Line Items]
Income from operations	$ (351,278)	$ (295,532)

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,672,697	$ 3,375,847
Less - Accumulated depreciation	(701,470)	(570,457)
Property, plant and equipment, net	2,971,227	2,805,390
Depreciation	133,152	123,257	$ 104,293
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	43,094	(1,458)	$ (11,374)
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	248,979	253,105
Process units, pipelines and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,934,463	2,799,360
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	47,941	50,001
Computers furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	121,189	105,921
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	320,125	167,460
Capitalized interest	9,326	$ 5,937
Torrance Refinery [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property	$ (43,761)

DEFERRED CHARGES AND OTHER AS_3

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred turnaround costs, net	$ 673,107	$ 560,403
Catalyst, net	124,290	131,019
Environmental credits	37,811	42,452
Linefill	19,485	19,485
Pension plan assets	9,694	9,593
Intangible assets, net	511	537
Other	6,950	16,435
Total deferred charges and other assets, net	871,848	779,924
Amortization expense	207,191	143,978	$ 105,547
Intangible Assets, Net [Abstract]
Intangible asset - gross	3,996	3,996
Accumulated amortization	(3,485)	(3,459)
Intangible assets - net	511	537
Indefinitely-Lived Precious Metal [Member]
Catalyst, net	$ 73,079	$ 73,967

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accrued Expenses:
Inventory-related accruals	$ 846,270	$ 1,151,810
Inventory intermediation arrangements	249,442	244,287
Excise and sales tax payable	149,358	118,515
Accrued salaries and benefits	89,308	58,589
Accrued capital expenditures	59,938	17,342
Accrued transportation costs	53,579	64,400
Accrued utilities	49,851	42,189
Renewable energy credit and emissions obligations	27,052	26,231
Accrued refinery maintenance and support costs	19,046	35,674
Accrued interest	6,796	9,466
Environmental liabilities	6,502	7,968
Customer deposits	5,594	16,133
Other	16,302	8,255
Total accrued expenses	1,579,038	$ 1,800,859
Operating Lease, Expense	52,313
Other Current Liabilities [Member]
Accrued Expenses:
Operating Lease, Liability	7,106
Early Termination Fee [Member]
Accrued Expenses:
Operating Lease, Expense	40,313
Accelerated Lease Payment [Member]
Accrued Expenses:
Operating Lease, Expense	$ 12,000

CREDIT FACILITY AND LONG-TERM_3

CREDIT FACILITY AND LONG-TERM DEBT (Details)

May 02, 2018USD ($)

May 31, 2017USD ($)

Dec. 22, 2016USD ($)

Nov. 24, 2015USD ($)

Aug. 15, 2014USD ($)

Feb. 09, 2012USD ($)

Oct. 31, 2012USD ($)

Dec. 31, 2018USD ($)

Sep. 30, 2018USD ($)

Dec. 31, 2017USD ($)

Sep. 28, 2017USD ($)

May 30, 2017USD ($)

Debt Instrument [Line Items]

Debt fixed interest rate

2.15%

Note payable

$ 0

$ 5,621,000

$ 6,831,000

2020 Senior Secured Notes [Member]

Debt Instrument [Line Items]

Long-term Debt

$ 675,500,000

Debt fixed interest rate

8.25%

2023 Senior Notes [Member]

Debt Instrument [Line Items]

Long-term Debt

$ 500,000,000

Proceeds form Debt, Net of Issuance Costs

$ 490,000,000

Debt fixed interest rate

7.00%

2025 Senior Notes [Member]

Debt Instrument [Line Items]

Long-term Debt

$ 725,000,000

Proceeds form Debt, Net of Issuance Costs

$ 711,576,000

Debt fixed interest rate

7.25%

Redemption price as a percentage

100.00%

Notes Payable, Other Payables [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

350,000,000

Senior Secured Notes [Member]

Debt Instrument [Line Items]

Redemption price as a percentage

100.00%

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

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 3,400,000,000

$ 2,635,000,000

Line of Credit Facility, Available Increase in Borrowing Capacity

$ 3,500,000,000

$ 2,750,000,000

Line of Credit Facility, Commitment Fee Percentage

0.25%

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

Long-term Line of Credit

$ 0

350,000,000

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

Debt Instrument [Line Items]

Line of Credit Facility, Commitment Fee Percentage

0.25%

Line of Credit [Member] | Revolving Loan [Member] | Company Credit Rating [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.00%

1.25%

Line of Credit [Member] | Revolving Loan [Member] | Company Credit Rating [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.75%

2.00%

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

Debt Instrument [Line Items]

Basis spread on variable rate

0.50%

0.25%

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

Debt Instrument [Line Items]

Basis spread on variable rate

1.25%

1.00%

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

Debt Instrument [Line Items]

Basis spread on variable rate

1.25%

1.50%

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

Debt Instrument [Line Items]

Basis spread on variable rate

2.00%

2.25%

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

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 1,500,000,000

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

Debt Instrument [Line Items]

Long-term Line of Credit

400,695,000

586,274,000

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

Debt Instrument [Line Items]

Long-term Debt

$ 35,000,000

$ 21,554,000

$ 28,366,000

Debt instrument term

5 years

CREDIT FACILITY AND LONG-TERM_4

CREDIT FACILITY AND LONG-TERM DEBT (Summary of Long-Term Debt) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)agreement	Dec. 31, 2017USD ($)	Dec. 22, 2016USD ($)
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 1,290,907,000	$ 1,662,414,000
Less—Current debt	(2,378,000)	(10,987,000)
Unamortized Debt Issuance Expense	(30,537,000)	(25,178,000)
Long-term Debt, Excluding Current Maturities	$ 1,257,992,000	1,626,249,000
Annual interest rate	2.15%
Number Of Bridge Catalyst Leases Entered Into | agreement	3
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit		350,000,000
Line of Credit [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	$ 0	350,000,000
2025 Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt	725,000,000	725,000,000
2023 Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt	500,000,000	500,000,000
PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Long-term Debt	21,554,000	28,366,000	$ 35,000,000
Paulsboro Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 140,000
Annual interest rate	2.20%
Delaware City Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 210,000
Annual interest rate	1.95%
Delaware City Catalyst Lease - Palladium [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 30,000
Annual interest rate	2.05%
Delaware City Catalyst Lease - Bridge [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 26,000
Annual interest rate	2.10%
Toledo Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 178,000
Annual interest rate	1.75%
Toledo Catalyst Lease - Bridge [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 22,000
Annual interest rate	2.10%
Chalmette Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 97,000
Annual interest rate	2.10%
Chalmette Catalyst Lease 2019 [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 171,000
Annual interest rate	2.20%
Chalmette Catalyst Lease - Bridge [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 4,000
Torrance Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Annual lease fee	$ 143,000
Annual interest rate	1.78%
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Catalyst Lease Obligation [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 44,353,000	$ 59,048,000

CREDIT FACILITY AND LONG-TERM_5

CREDIT FACILITY AND LONG-TERM DEBT (Debt Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Long-term Debt, Fiscal Year Maturity [Abstract]
2,019	$ 31,368
2,020	8,633
2,021	25,906
2,022	0
2,023	500,000
Thereafter	725,000
Long-term Debt	$ 1,290,907	$ 1,662,414

OTHER LONG-TERM LIABILITIES (De

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other Long-Term Liabilities [Abstract]
Defined benefit pension plan liabilities	$ 74,972	$ 63,579
Post-retirement medical plan liabilities	19,345	21,527
Environmental liabilities	135,145	138,545
Railcar Liability	23,315	0
Other	824	310
Other long-term liabilities	$ 253,601	$ 223,961

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)

Jul. 31, 2018Railcars_per_daybbl / d

Apr. 16, 2018USD ($)bbl

Nov. 01, 2017bblrenewal

Aug. 04, 2017dekatherm_per_day

Nov. 01, 2016bbl / d

Aug. 31, 2016bbl / dbblrenewal

May 01, 2016bbl / d

May 15, 2015renewal

May 14, 2015bbl / d

Dec. 11, 2014bbl / dbblrenewal

May 14, 2014bbl / drenewal

Jan. 24, 2013bbl

Dec. 31, 2018USD ($)bbl / dstationrenewal

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

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 | $

$ 0

$ 0

$ 6,152,000

Toledo Rail Loading Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Maximum Throughput Capacity | Railcars_per_day

50

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

Term of Renewal

5 years

Torrance Valley Pipeline Transportation Services Agreement [Member]

Related Party Transaction [Line Items]

Number of Contract Renewals | renewal

2

Term of Renewal

5 years

Chalmette Terminal Throughput Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Term of Agreement

1 year

Chalmette Rail Unloading Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

7,600

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

Term of Renewal

5 years

DSL Ethanol Throughput Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity

5,000

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

Term of Renewal

5 years

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

Related Party Transaction [Line Items]

Term of Agreement

10 years

Related Party Transaction, Annual Fee | $

$ 7,000,000

Sixth Amended and Restated O&M Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Annual Fee | $

$ 8,587,000

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

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

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 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

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

Knoxville Terminals [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Term of Agreement

5 years

Oil And Gas Plant, Maximum Storage Capacity | bbl

115,334

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

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

$ 259,426,000

240,654,000

175,448,000

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

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

7,477,000

6,626,000

5,121,000

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

Related Party Transaction [Line Items]

Related Party Transaction, Amounts of Transaction | $

$ 7,468,000

$ 6,899,000

$ 4,805,000

Product [Member] | Toledo Rail Loading Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | Railcars_per_day

30

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

Premium Product [Member] | Toledo Rail Loading Agreement [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | Railcars_per_day

11.500

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%

Agreement Period Three [Member] | Knoxville Terminals [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

2,683,000

Agreement Period Two [Member] | Knoxville Terminals [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

1,788,000

Agreement Period One [Member] | Knoxville Terminals [Member] | PBF Logistics LP [Member]

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

894,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) gallon in Millions

Aug. 14, 2018USD ($)

May 18, 2018USD ($)

Mar. 05, 2018USD ($)

Mar. 10, 2017USD ($)

Jan. 13, 2017group

Jul. 01, 2016USD ($)

Nov. 01, 2015USD ($)

Mar. 03, 2014ppm

Mar. 01, 2011

Dec. 31, 2018USD ($)ppm

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2014gallonshipment

Dec. 31, 2012ppm

Dec. 31, 2010ppm

Commitments and Contingencies Disclosure [Abstract]

Rent expense

$ 129,599,000

$ 125,433,000

$ 129,768,000

Lease payments to affiliates

131,819,000

97,771,000

46,511,000

Inventory purchases

68,613,000

64,050,000

$ 53,364,000

Loss Contingencies [Line Items]

Investment in equity method investee

169,472,000

171,903,000

Environmental Matters

Environmental liabilities

$ 6,502,000

$ 7,968,000

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

99.00%

96.70%

Environmental Issue [Member]

Environmental Matters

Environmental liabilities

$ 10,961,000

$ 10,282,000

Discount rate used for environmental liability assessment

8.00%

Undiscounted liability

$ 17,807,000

Expected future payments

$ 5,932,000

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

$ 130,817,000

$ 136,487,000

Expected future payments

46,189,000

Term of insurance policies

10 years

Damages sought

$ 100,000

Minimum [Member]

Loss Contingencies [Line Items]

Non-cancelable operating lease term

1 year

Maximum [Member]

Loss Contingencies [Line Items]

Non-cancelable operating lease term

20 years

Executive [Member] | Minimum [Member]

Employee Agreements

Potential lump sum payment as a multiple of base salary

1.5

Potential payment upon death or disability as a multiple of base salary

0.50

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] | SCAQMD [Member] | Environmental Issue [Member]

Environmental Matters

Damages sought

$ 515,000

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

Environmental Matters

Damages sought

150,000

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

Damages sought

$ 100,000

Appealed fine amount

$ 150,000

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] | Environmental Protection Agency [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Damages sought

645,000

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

Environmental Matters

Loss Contingency, Damages Paid, Value

$ 100,000

California Department of Toxic Substance Control [Member] | Environmental Issue [Member] | Torrance Refinery [Member]

Environmental Matters

Damages sought

$ 150,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Future Minimum Rental Payments) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,019	$ 342,210
2,020	321,177
2,021	284,963
2,022	179,735
2,023	169,901
Thereafter	542,513
Total future obligation payments due	$ 1,840,499

EQUITY STRUCTURE (Additional In

EQUITY STRUCTURE (Additional Information) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)vote / sharesstateshares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
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 | $	$ 102,944,000	$ 457,200,000	$ 235,886,000
PBF Energy [Member] | Class B Common Stock [Member]
Class of Stock [Line Items]
Number of votes per share | vote / shares	1
PBF Finance Corporation [Member]
Class of Stock [Line Items]
Shares outstanding | shares	100
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 | $	$ 44,000	$ 95,000	$ 269,000

STOCK-BASED COMPENSATION (Share

STOCK-BASED COMPENSATION (Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Granted (in shares)	2,500,742	1,638,075	1,792,000
PBF LLC [Member] | Series A Units [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Granted (in shares)	0	0	0
General and Administrative Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 20,212	$ 21,503	$ 18,296
Performance Shares [Member] | General and Administrative Expense [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	1,207	0	0
Employee Stock Option [Member] | General and Administrative Expense [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 11,545	$ 9,369	$ 11,020
Restricted Stock [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Granted (in shares)	58,830	762,425	360,820
Restricted Stock [Member] | General and Administrative Expense [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 7,460	$ 12,134	$ 7,276

STOCK-BASED COMPENSATION (Weigh

STOCK-BASED COMPENSATION (Weighted Average Assumptions) (Details) - PBF Energy [Member] - $ / shares	1 Months Ended	12 Months Ended
	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
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		35.80%	39.50%	39.70%
Dividend yield		3.49%	4.58%	4.73%
Risk-free rate of return		2.82%	2.09%	1.42%
Exercise price (in dollars per share)		$ 35.25	$ 26.52	$ 26.18
Performance share units [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, Grants in Period, Intrinsic Value, Amount Per Share	$ 50.23
Expected volatility		39.04%
Dividend yield		2.95%
Risk-free rate of return		2.89%

STOCK-BASED COMPENSATION (Sha_2

STOCK-BASED COMPENSATION (Share-Based Compensation Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PBF Energy [Member]
Options
Options, beginning balance (in shares)	6,882,775	5,970,625	4,256,375
Granted (in shares)	2,500,742	1,638,075	1,792,000
Exercised (in shares)	(884,878)	(462,500)	(11,250)
Forfeited (in shares)	(141,981)	(263,425)	(66,500)
Options, ending balance (in shares)	8,356,658	6,882,775	5,970,625	4,256,375
Options exercisable and vested (in shares)	3,531,066	2,958,875	2,271,375
Options expected to vest (in shares)	8,356,658
Weighted Average Exercise Price
Weighted average exercise price, beginning balance (in dollars per share)	$ 27.27	$ 27.37	$ 27.89
Granted (in dollars per share)	35.25	26.52	26.18
Exercised (in dollars per share)	27.57	25.65	25.86
Forfeited (in dollars per share)	33.49	27.71	28.74
Weighted average exercise price, ending balance (in dollars per share)	29.60	27.27	27.37	$ 27.89
Weighted average exercise price, exercisable and vested (in dollars per share)	27.39	$ 27.58	$ 27.23
Weighted average exercise price, expected to vest (in dollars per share)	$ 29.60
Weighted average remaining contractual term, outstanding (in years)	7 years 5 months 23 days	7 years 9 months 24 days	8 years 7 days	8 years 3 months 25 days
Weighted average remaining contractual term, granted (in years)	10 years	10 years	10 years
Weighted average remaining contractual term, exercisable and vested (in years)	6 years 3 months 7 days	6 years 8 months 38 days	7 years 2 months 15 days
Weighted average remaining contractual term, expected to vest (in years)	7 years 5 months 23 days
PBF LLC [Member] | Series A Units [Member]
Options
Options, beginning balance (in shares)	486,312	612,946	640,779
Granted (in shares)	0	0	0
Exercised (in shares)	(243,700)	(126,634)	(27,833)
Options, ending balance (in shares)	242,612	486,312	612,946	640,779
Options exercisable and vested (in shares)	242,612	486,312	612,946
Options expected to vest (in shares)	242,612
Weighted Average Exercise Price
Weighted average exercise price, beginning balance (in dollars per share)	$ 10.73	$ 10.62	$ 10.59
Exercised (in dollars per share)	10.62	10.17	10
Weighted average exercise price, ending balance (in dollars per share)	10.85	10.73	10.62	$ 10.59
Weighted average exercise price, exercisable and vested (in dollars per share)	10.85	$ 10.73	$ 10.62
Weighted average exercise price, expected to vest (in dollars per share)	$ 10.85
Weighted average remaining contractual term, outstanding (in years)	2 years 7 months 20 days	3 years 6 months 7 days	4 years 5 months 20 days	5 years 5 months 15 days
Weighted average remaining contractual term, exercisable and vested (in years)	2 years 7 months 20 days	3 years 6 months 7 days	4 years 5 months 20 days
Weighted average remaining contractual term, expected to vest (in years)	2 years 7 months 20 days
Restricted Stock [Member] | PBF Energy [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 (in shares)	793,954	1,095,716	521,369	294,880
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 26.88	$ 25.56	$ 24.89	$ 30.87
Options
Granted (in shares)	58,830	762,425	360,820
Granted (in dollars per share)	$ 47.24	$ 25.86	$ 22.44
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	345,073	172,978	(134,331)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share (in dollars per share)	$ 26.13	$ 24.99	$ 31.43
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)	15,519	(15,100)	0
Weighted Average Exercise Price
Forfeited (in dollars per share)	$ 24.18	$ 24.18	$ 0

STOCK-BASED COMPENSATION (Summa

STOCK-BASED COMPENSATION (Summary of Unit Activity) (Details) - PBF Energy [Member] - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2018	Dec. 31, 2018
Performance share units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	179,072
Unrecognized compensation expense		$ 8,303
Granted (in dollars per share)	$ 50.23
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)		0
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	7,279,188
Unrecognized compensation expense		$ 6,182
Granted (in dollars per share)	$ 0.92
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)		0

STOCK-BASED COMPENSATION (Addit

STOCK-BASED COMPENSATION (Additional Information) (Details) - USD ($)	Dec. 31, 2018	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period (in shares)			2,500,742	1,638,075	1,792,000
PBF Energy [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total estimated fair value, granted in period			$ 23,892,000	$ 10,913,000
Weighted average fair value per unit (in dollars per share)			$ 9.55	$ 6.66
Total intrinsic value of stock options outstanding	$ 36,523,000		$ 36,523,000	$ 56,656,000
Total intrinsic value of stock options exercisable	19,355,000		19,355,000	23,665,000
Total intrinsic value of stock options exercised during period			12,445,000	$ 2,365,000
Unrecognized compensation expense	33,162,000		$ 33,162,000
PBF Energy [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period (in shares)			58,830	762,425	360,820
Unrecognized compensation expense	10,280,000		$ 10,280,000
PBF Energy [Member] | Performance share units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		3 years
Unrecognized compensation expense	8,303,000		8,303,000
PBF Energy [Member] | Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, Performance Unit, Payout	$ 1		$ 1
Share-Based Compensation, Performance Unit, Payout, Percentage Of Target	20000.00%		20000.00%
Unrecognized compensation expense	$ 6,182,000		$ 6,182,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total intrinsic value of stock options outstanding	$ 5,290,000		5,290,000	$ 12,016,000
Total intrinsic value of stock options exercised during period			7,487,000	2,301,000	$ 461,000
Unrecognized compensation expense	$ 0		$ 0	$ 0
PBF LLC [Member] | Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period (in shares)			0	0	0
Exercise price per unit (in dollars per share)					$ 10
Warrants exercised in period (in shares)			19,400	0
Non-compensatory warrants outstanding (in shares)	13,319		13,319	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 rights percentage			25.00%
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
Expiration period			10 years
Minimum [Member] | PBF Energy [Member] | Performance share units [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, Distribution Percentage Based On Performance Measurements			0.00%
Maximum [Member] | PBF Energy [Member] | Performance share units [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, Distribution Percentage Based On Performance Measurements			20000.00%
Maximum [Member] | PBF Energy [Member] | Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, Performance Unit, Payout	$ 2		$ 2

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, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Pension Benefits [Member]
Change in benefit obligation:
Benefit obligation at beginning of year	$ 185,231	$ 135,508
Service cost	47,344	40,572	$ 36,359
Interest cost	5,793	4,336	3,096
Plan amendments	0	462
Plan settlements	0	(4,881)
Benefit payments	7,214	4,034
Actuarial loss (gain)	(12,811)	13,268
Projected benefit obligation at end of year	218,343	185,231	135,508
Change in plan assets:
Fair value of plan assets at beginning of year	121,652	75,367
Actual return on plan assets	(6,148)	14,019
Benefits paid	7,214	4,034
Plan settlements	0	(4,881)
Employer contributions	35,081	41,181
Fair value of plan assets at end of year	143,371	121,652	75,367
Reconciliation of funded status:
Fair value of plan assets at end of year	121,652	75,367	75,367	$ 143,371	$ 121,652
Less benefit obligation at end of year	185,231	135,508	135,508	218,343	185,231
Funded status at end of year				(74,972)	(63,579)
Post Retirement Medical Plan [Member]
Change in benefit obligation:
Benefit obligation at beginning of year	21,527	22,740
Service cost	1,148	1,263	1,047
Interest cost	620	688	528
Plan amendments	0	0
Plan settlements	0	0
Benefit payments	562	693
Actuarial loss (gain)	(3,388)	(2,471)
Projected benefit obligation at end of year	19,345	21,527	22,740
Change in plan assets:
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Benefits paid	562	693
Plan settlements	0	0
Employer contributions	562	693
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	$ 21,527	$ 22,740	$ 22,740	19,345	21,527
Funded status at end of year				$ (19,345)	$ (21,527)

EMPLOYEE BENEFIT PLANS (Expecte

EMPLOYEE BENEFIT PLANS (Expected Benefit Payments) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
2,019	$ 11,155
2,020	13,039
2,021	16,570
2,022	19,991
2,023	19,228
Years 2024-2028	136,559
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,019	1,342
2,020	1,605
2,021	1,726
2,022	1,761
2,023	1,746
Years 2024-2028	$ 9,121

EMPLOYEE BENEFIT PLANS (Net Per

EMPLOYEE BENEFIT PLANS (Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 47,344	$ 40,572	$ 36,359
Interest cost	5,793	4,336	3,096
Expected return on plan assets	(8,540)	(5,766)	(4,681)
Settlement loss recognized	0	993	0
Amortization of prior service costs	85	53	53
Amortization of actuarial loss	285	452	1,043
Net periodic benefit cost	44,967	40,640	35,870
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,148	1,263	1,047
Interest cost	620	688	528
Expected return on plan assets	0	0	0
Settlement loss recognized	0	0	0
Amortization of prior service costs	646	646	541
Amortization of actuarial loss	0	0	0
Net periodic benefit cost	$ 2,414	$ 2,597	$ 2,116

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	$ 0	$ 462	$ 0
Net actuarial loss (gain)	1,877	5,015	176
Amortization of losses and prior service cost	(826)	(1,410)	(1,096)
Total changes in other comprehensive income (loss)	1,051	4,067	(920)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	0	0	2,524
Net actuarial loss (gain)	(3,388)	(2,471)	1,487
Amortization of losses and prior service cost	(646)	(646)	(541)
Total changes in other comprehensive income (loss)	$ (4,034)	$ (3,117)	$ 3,470

EMPLOYEE BENEFIT PLANS (Pre-t_2

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI Not Yet Recognized as Components of Net Periodic Costs) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	$ (799)	$ (885)
Net actuarial (loss) gain	(24,136)	(22,544)
Total	(24,935)	(23,429)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	(4,691)	(5,337)
Net actuarial (loss) gain	3,981	593
Total	$ (710)	$ (4,744)

EMPLOYEE BENEFIT PLANS (Pre-t_3

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI to be Recognized Over Next Fiscal Year) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs	$ (86)
Amortization of net actuarial (loss) gain	(180)
Total	(266)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs	(646)
Amortization of net actuarial (loss) gain	135
Total	$ (511)

EMPLOYEE BENEFIT PLANS (Assumpt

EMPLOYEE BENEFIT PLANS (Assumptions Used) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	4.22%	3.58%
Rate of compensation increase	4.53%	4.81%	4.81%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Expected long-term rate of return on plan assets	6.25%	6.50%	7.00%
Rate of compensation increase	4.55%	4.53%
Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	4.17%	3.55%
Rate of compensation increase	5.00%	5.50%	5.50%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Rate of compensation increase	5.00%	5.00%
Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate	3.99%	3.33%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
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	3.62%	4.15%	4.15%
Service Cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.58%	4.17%	4.17%
Service Cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.59%	4.10%	4.10%
Effective rate for interest cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.21%	3.38%	3.38%
Effective rate for interest cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.15%	3.20%	3.20%
Effective rate for interest cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	2.97%	3.11%	3.11%
Effective rate for interest on service cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.32%	3.59%	3.59%
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	3.24%	3.63%	3.63%
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	3.46%	3.84%	3.84%

EMPLOYEE BENEFIT PLANS (Assumed

EMPLOYEE BENEFIT PLANS (Assumed Health Care Cost Trend Rates) (Details) - Post Retirement Medical Plan [Member]	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	5.80%	6.00%
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, 2018USD ($)
Defined Benefit Plan Disclosure [Line Items]
Effect on total of service and interest cost components, 1% increase	$ 11
Effect on total of service and interest cost components, 1% decrease	(10)
Effect on accumulated postretirement benefit obligation, 1% increase	237
Effect on accumulated postretirement benefit obligation, 1% decrease	$ (226)

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 143,371	$ 121,652	$ 75,367
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	143,371	121,652
Level 1 [Member] | Domestic Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	34,800	36,582
Level 1 [Member] | Developed International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	19,201	17,236
Level 1 [Member] | Emerging Market Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	10,263	8,474
Level 1 [Member] | Global Low Volatility Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	11,437	9,983
Level 1 [Member] | Fixed-Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	59,680	45,469
Level 1 [Member] | Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	7,905
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at end of year	$ 85	$ 3,908

EMPLOYEE BENEFIT PLANS (Additio

EMPLOYEE BENEFIT PLANS (Additional Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Maximum age to receive health care coverage	65 years
Accumulated benefit obligation	$ 184,531	$ 148,011
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Required service period for employee participation	30 days
Basic contributions as a percentage of annual salary	50.00%
Company matching contribution, percent of match	200.00%
Company matching contribution, percent of employees' annual pay	3.00%
Contribution to the qualified defined contribution plans	$ 26,310	$ 23,321	$ 19,746
Estimated future contributions in 2019	$ 34,000
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Product Information [Line Items]
Revenues	$ 27,164,008	$ 21,772,478	$ 15,908,537
Deferred revenue	17,126	7,495
Gasoline and Distillates [Member]
Product Information [Line Items]
Revenues	23,032,567	18,316,079	14,017,350
Feedstocks and other [Member]
Product Information [Line Items]
Revenues	1,374,272	1,218,468	376,471
Asphalt and blackoils [Member]
Product Information [Line Items]
Revenues	1,592,936	1,162,339	699,966
Chemicals [Member]
Product Information [Line Items]
Revenues	842,768	770,491	554,392
Lubricants [Member]
Product Information [Line Items]
Revenues	$ 321,465	$ 305,101	$ 260,358

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016USD ($)	Dec. 31, 2018USD ($)state	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Class of Stock [Line Items]
Number of subsidiaries acquired | state		2
Deferred income taxes		$ 7,233	$ (12,526)	$ 19,802
Current income tax expense		$ 766	$ 1,743	$ 3,887
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, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Current income tax expense	$ 766	$ 1,743	$ 3,887
Deferred income tax expense (benefit)	7,233	(12,526)	19,802
Total income tax expense (benefit)	$ 7,999	$ (10,783)	$ 23,689

INCOME TAXES (Components of Def

INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets
Other	$ 1,107	$ 348
Total deferred tax assets	1,107	348
Valuation allowances	0	0
Deferred Tax Assets, Net of Valuation Allowance	1,107	348
Deferred tax liabilities
Property, plant and equipment	15,786	15,796
Inventory	25,686	17,707
Total deferred tax liabilities	41,472	33,503
Net deferred tax assets (liability)	$ (40,365)	$ (33,155)

FAIR VALUE MEASUREMENTS (Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) $ in Thousands	Dec. 31, 2018USD ($)bbl	Dec. 31, 2017USD ($)bbl	Dec. 31, 2016USD ($)
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	$ 2,895	84,708
Derivative, Collateral, Right to Reclaim Cash	(2,895)	(10,388)
Derivative Liability	0	74,320
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	2,685	51,673
Fair Value, Measurements, Recurring [Member] | 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	210	33,035
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0	0
Fair Value, Measurements, Recurring [Member] | 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	44,353	59,048
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | Catalyst Lease Obligation [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Obligations, Fair Value Disclosure	44,353	59,048
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | Money market funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	2,784	4,730
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	2,784	4,730
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	0	0
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	10,102	10,388
Derivative, Collateral, Obligation to Return Cash	(2,895)	(10,388)
Derivative Asset	7,207	0
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	1,230	10,031
Fair Value, Measurements, Recurring [Member] | 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	8,872	357
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Amount Not Offset Against Collateral	0	0
Fair Value, Measurements, Recurring [Member] | 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	24,069
Derivative, Collateral, Obligation to Return Cash	0
Derivative Asset	24,069
Fair Value, Measurements, Recurring [Member] | 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
Fair Value, Measurements, Recurring [Member] | 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	24,069
Fair Value, Measurements, Recurring [Member] | 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
Pension Benefits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of plan assets at end of year	143,371	121,652	$ 75,367
Pension Benefits [Member] | 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	143,371	$ 121,652
Pension Benefits [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of plan assets at end of year	$ 9,694
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, notional amount, volume | bbl	3,350,166	3,000,142

FAIR VALUE MEASUREMENTS (Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
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	0	(84,000)
Purchases	0	0
Settlements	0	45,000
Unrealized gain (loss) included in earnings	0	39,000
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Balance at end of period	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details)		Dec. 31, 2018USD ($)lease	Dec. 31, 2017USD ($)	Oct. 05, 2017lease	Dec. 22, 2016USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long term loan		$ 1,290,907,000	$ 1,662,414,000
Long-term debt, Fair value		1,233,714,000	1,723,460,000
Less - Current debt (c)		(2,378,000)	(10,987,000)
Less - Current maturities, Fair value		(2,378,000)	(10,987,000)
Unamortized Debt Issuance Expense		(30,537,000)	(25,178,000)
Long-term debt		1,257,992,000	1,626,249,000
Long-term debt, Fair value		$ 1,231,336,000	1,712,473,000
Number of leases | lease		3		2
2025 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		$ 725,000,000	725,000,000
Long-term debt, Fair value	[1]	688,420,000	763,945,000
2023 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		500,000,000	500,000,000
Long-term debt, Fair value	[1],[2]	479,387,000	522,101,000
Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt			59,048,000
Long-term debt, Fair value	[3]	44,353,000	59,048,000
Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Line of Credit			350,000,000
Lines of Credit, Fair Value Disclosure	[4]	0	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		0	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		44,353,000	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		21,554,000	28,366,000		$ 35,000,000
Long-term debt, Fair value	[4]	$ 21,554,000	$ 28,366,000
[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.
[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. During 2017 Delaware City Refining entered into two platinum bridge leases which were settled during the second quarter of 2018. During 2018 Delaware City Refining, Toledo Refining and Chalmette Refining entered into three new platinum bridge leases which will expire in 2019. The bridge leases are payable at maturity and are not anticipated to be renewed. The total outstanding balance related to these bridge leases as of December 31, 2018 was $2,378 and is included in Current debt in the Company’s 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, 2018USD ($)bbl	Dec. 31, 2017USD ($)bbl	Dec. 31, 2016USD ($)
Derivative [Line Items]
Gain (loss) on fair value hedge ineffectiveness	$ 0	$ 0	$ 0
Crude Oil Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume | bbl	5,801,000	22,348,000
Refined Product Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume | bbl	1,609,000	1,989,000
Accrued Expenses [Member] | Inventory Intermediation Agreement Obligation [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Fair Value Asset/(Liability)	$ 24,069,000	$ (7,721,000)
Accrued Expenses [Member] | Commodity contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Fair Value Asset/(Liability)		$ (74,320,000)
Accounts Receivable [Member] | Commodity contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Fair Value Asset/(Liability)	$ 7,207,000

DERIVATIVES (Gain (Loss) Recogn

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) - Cost of Sales [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ 31,790	$ (13,779)	$ (29,453)
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	(31,790)	13,779	29,453
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ (123,770)	$ (85,443)	$ (55,557)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] bbl / d in Thousands	Feb. 14, 2019$ / shares	Feb. 13, 2019bbl / d
PBF Energy Inc. [Member] | Class A Common Stock [Member]
Subsequent Event [Line Items]
Dividends declared per share | $ / shares	$ 0.30
PBF Logistics LP [Member] | Terminaling Services Agreement [Member]
Subsequent Event [Line Items]
Term of Agreement		4 years
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d		95

CONSOLIDATING FINANCIAL STATE_3

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018	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%
PBF International Inc. [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 STATE_4

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Sep. 28, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 561,691	$ 526,160		$ 626,705	$ 914,749	$ 914,749
Accounts receivable	710,695	951,129
Accounts receivable - affiliate	12,047	8,352
Inventories	1,864,056	2,213,797
Prepaid and other current assets	52,440	49,523
Due from related party	0	0
Total current assets	3,200,929	3,748,961
Property, plant and equipment, net	2,971,227	2,805,390
Investment in subsidiaries	0	0
Investment in equity method investee	169,472	171,903
Deferred charges and other assets, net	871,848	779,924
Total assets	7,213,476	7,506,178
Current liabilities:
Accounts payable	483,765	572,932
Accounts payable - affiliate	49,504	40,817
Accrued expenses	1,579,038	1,800,859
Less—Current debt	2,378	10,987
Deferred revenue	17,126	7,495
Note payable	0	5,621	$ 6,831
Due to related parties	0	0
Total current liabilities	2,131,811	2,438,711
Long-term debt	1,257,992	1,626,249
Deferred tax liabilities	40,365	33,155
Other long-term liabilities	253,601	223,961
Due to Related Parties, Noncurrent	0	0
Total liabilities	3,683,769	4,322,076
Commitments and contingencies
Equity:
Member’s equity	2,652,424	2,359,791
Retained earnings	890,376	840,431
Accumulated other comprehensive loss	(23,945)	(26,928)
Total PBF Holding Company LLC equity	3,518,855	3,173,294
Noncontrolling interest	10,852	10,808
Total equity	3,529,707	3,184,102		2,588,933	$ 1,821,284
Total liabilities and equity	7,213,476	7,506,178
Issuer [Member]
Current assets:
Cash and cash equivalents	526,038	486,568		530,085		882,820
Accounts receivable	690,097	903,298
Accounts receivable - affiliate	1,771	2,321
Inventories	1,685,322	1,982,315
Prepaid and other current assets	20,654	20,523
Due from related party	33,793,126	28,632,914
Total current assets	36,717,008	32,027,939
Property, plant and equipment, net	17,323	21,785
Investment in subsidiaries	0	0
Investment in equity method investee	0	0
Deferred charges and other assets, net	16,117	30,141
Total assets	36,750,448	32,079,865
Current liabilities:
Accounts payable	278,206	413,829
Accounts payable - affiliate	34,251	39,952
Accrued expenses	1,364,005	1,409,212
Less—Current debt	0	0
Deferred revenue	15,599	6,005
Note payable		0
Due to related parties	28,340,713	24,813,299
Total current liabilities	30,032,774	26,682,297
Long-term debt	1,194,721	1,550,206
Deferred tax liabilities	0	0
Other long-term liabilities	54,921	30,612
Due to Related Parties, Noncurrent	1,938,325	632,648
Total liabilities	33,220,741	28,895,763
Commitments and contingencies
Equity:
Member’s equity	2,652,424	2,359,791
Retained earnings	890,376	840,431
Accumulated other comprehensive loss	(23,945)	(26,928)
Total PBF Holding Company LLC equity	3,518,855	3,173,294
Noncontrolling interest	10,852	10,808
Total equity	3,529,707	3,184,102
Total liabilities and equity	36,750,448	32,079,865
Guarantors Subsidiaries [Member]
Current assets:
Cash and cash equivalents	9,079	13,456		56,717		6,236
Accounts receivable	7,255	7,605
Accounts receivable - affiliate	9,543	5,300
Inventories	0	0
Prepaid and other current assets	30,003	27,100
Due from related party	25,057,250	23,302,660
Total current assets	25,113,130	23,356,121
Property, plant and equipment, net	2,722,679	2,547,229
Investment in subsidiaries	421,438	413,136
Investment in equity method investee	0	0
Deferred charges and other assets, net	855,697	749,749
Total assets	29,112,944	27,066,235
Current liabilities:
Accounts payable	189,671	137,149
Accounts payable - affiliate	14,764	865
Accrued expenses	156,147	122,722
Less—Current debt	2,378	10,987
Deferred revenue	1,522	1,472
Note payable		5,621
Due to related parties	30,433,385	27,166,679
Total current liabilities	30,797,867	27,445,495
Long-term debt	41,975	48,024
Deferred tax liabilities	0	0
Other long-term liabilities	194,535	189,204
Due to Related Parties, Noncurrent	0	0
Total liabilities	31,034,377	27,682,723
Commitments and contingencies
Equity:
Member’s equity	1,737,232	1,731,268
Retained earnings	(3,662,009)	(2,348,904)
Accumulated other comprehensive loss	(7,508)	(9,660)
Total PBF Holding Company LLC equity	(1,932,285)	(627,296)
Noncontrolling interest	10,852	10,808
Total equity	(1,921,433)	(616,488)
Total liabilities and equity	29,112,944	27,066,235
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	26,574	26,136		41,366		28,968
Accounts receivable	13,343	40,226
Accounts receivable - affiliate	733	731
Inventories	178,734	231,482
Prepaid and other current assets	1,783	1,900
Due from related party	9,534,212	6,820,693
Total current assets	9,755,379	7,121,168
Property, plant and equipment, net	231,225	236,376
Investment in subsidiaries	0	0
Investment in equity method investee	169,472	171,903
Deferred charges and other assets, net	34	34
Total assets	10,156,110	7,529,481
Current liabilities:
Accounts payable	15,888	21,954
Accounts payable - affiliate	489	0
Accrued expenses	58,886	268,925
Less—Current debt	0	0
Deferred revenue	5	18
Note payable		0
Due to related parties	9,610,490	6,776,289
Total current liabilities	9,685,758	7,067,186
Long-term debt	21,296	28,019
Deferred tax liabilities	40,365	33,155
Other long-term liabilities	4,145	4,145
Due to Related Parties, Noncurrent	0	0
Total liabilities	9,751,564	7,132,505
Commitments and contingencies
Equity:
Member’s equity	323,690	343,940
Retained earnings	80,856	53,036
Accumulated other comprehensive loss	0	0
Total PBF Holding Company LLC equity	404,546	396,976
Noncontrolling interest	0	0
Total equity	404,546	396,976
Total liabilities and equity	10,156,110	7,529,481
Combining and Consolidated Adjustments [Member]
Current assets:
Cash and cash equivalents	0	0		$ (1,463)		$ (3,275)
Accounts receivable	0	0
Accounts receivable - affiliate	0	0
Inventories	0	0
Prepaid and other current assets	0	0
Due from related party	(68,384,588)	(58,756,267)
Total current assets	(68,384,588)	(58,756,267)
Property, plant and equipment, net	0	0
Investment in subsidiaries	(421,438)	(413,136)
Investment in equity method investee	0	0
Deferred charges and other assets, net	0	0
Total assets	(68,806,026)	(59,169,403)
Current liabilities:
Accounts payable	0	0
Accounts payable - affiliate	0	0
Accrued expenses	0	0
Less—Current debt	0	0
Deferred revenue	0	0
Note payable		0
Due to related parties	(68,384,588)	(58,756,267)
Total current liabilities	(68,384,588)	(58,756,267)
Long-term debt	0	0
Deferred tax liabilities	0	0
Other long-term liabilities	0	0
Due to Related Parties, Noncurrent	(1,938,325)	(632,648)
Total liabilities	(70,322,913)	(59,388,915)
Commitments and contingencies
Equity:
Member’s equity	(2,060,922)	(2,075,208)
Retained earnings	3,581,153	2,295,868
Accumulated other comprehensive loss	7,508	9,660
Total PBF Holding Company LLC equity	1,527,739	230,320
Noncontrolling interest	(10,852)	(10,808)
Total equity	1,516,887	219,512
Total liabilities and equity	$ (68,806,026)	$ (59,169,403)

CONSOLIDATING FINANCIAL STATE_5

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues	$ 27,164,008	$ 21,772,478	$ 15,908,537
Cost and expenses:
Cost of products and other	24,744,619	19,095,827	13,765,088
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,654,749	1,626,440	1,390,135
Depreciation and amortization expense	329,709	254,271	204,005
Cost of sales	26,729,077	20,976,538	15,359,228
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	253,834	197,938	149,510
Depreciation and amortization expense	10,634	12,964	5,835
Equity income in investee	(17,819)	(14,565)	(5,679)
(Gain) loss on sale of assets	(43,094)	1,458	11,374
Total cost and expenses	26,932,632	21,174,333	15,520,268
Income from operations	231,376	598,145	388,269
Other income (expense):
Equity in earnings (loss) of subsidiaries	0	0	0
Change in fair value of catalyst leases	5,587	(2,247)	1,422
Debt extinguishment costs	0	(25,451)	0
Interest expense, net	(127,129)	(122,628)	(129,536)
Other non-service components of net periodic benefit cost	1,109	(1,402)	(580)
Income before income taxes	110,943	446,417	259,575
Income tax expense (benefit)	7,999	(10,783)	23,689
Net income	102,944	457,200	235,886
Less: net income attributable to noncontrolling interests	44	95	269
Net income attributable to PBF Holding Company LLC	102,900	457,105	235,617
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	105,883	456,139	233,025
Issuer [Member]
Revenues	26,935,156	21,489,767	15,808,556
Cost and expenses:
Cost of products and other	25,170,899	19,354,399	13,813,293
Operating expenses (excluding depreciation and amortization expense as reflected below)	54	(42)	41
Depreciation and amortization expense	0	0	0
Cost of sales	25,170,953	19,354,357	13,813,334
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	222,976	170,211	123,017
Depreciation and amortization expense	10,634	12,964	5,835
Equity income in investee	0	0	0
(Gain) loss on sale of assets	0	0	2,392
Total cost and expenses	25,404,563	19,537,532	13,944,578
Income from operations	1,530,593	1,952,235	1,863,978
Other income (expense):
Equity in earnings (loss) of subsidiaries	(1,302,931)	(1,349,208)	(1,502,243)
Change in fair value of catalyst leases	0	0	0
Debt extinguishment costs		(25,451)
Interest expense, net	(124,339)	(120,150)	(125,715)
Other non-service components of net periodic benefit cost	(379)	(226)	(133)
Income before income taxes	102,944	457,200	235,887
Income tax expense (benefit)	0	0	0
Net income	102,944	457,200	235,887
Less: net income attributable to noncontrolling interests	44	95	269
Net income attributable to PBF Holding Company LLC	102,900	457,105	235,618
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	105,883	456,139	233,026
Guarantors Subsidiaries [Member]
Revenues	1,532,383	1,488,687	800,647
Cost and expenses:
Cost of products and other	940,247	962,929	649,242
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,623,564	1,594,937	1,356,125
Depreciation and amortization expense	322,015	246,662	194,702
Cost of sales	2,885,826	2,804,528	2,200,069
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	26,652	28,258	27,602
Depreciation and amortization expense	0	0	0
Equity income in investee	0	0	0
(Gain) loss on sale of assets	(43,118)	1,458	150
Total cost and expenses	2,869,360	2,834,244	2,227,821
Income from operations	(1,336,977)	(1,345,557)	(1,427,174)
Other income (expense):
Equity in earnings (loss) of subsidiaries	28,696	1,273	(74,507)
Change in fair value of catalyst leases	5,587	(2,247)	1,422
Debt extinguishment costs		0
Interest expense, net	(1,725)	(1,501)	(1,538)
Other non-service components of net periodic benefit cost	1,488	(1,176)	(447)
Income before income taxes	(1,302,931)	(1,349,208)	(1,502,244)
Income tax expense (benefit)	0	0	0
Net income	(1,302,931)	(1,349,208)	(1,502,244)
Less: net income attributable to noncontrolling interests	44	95	269
Net income attributable to PBF Holding Company LLC	(1,302,975)	(1,349,303)	(1,502,513)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	(1,302,975)	(1,349,303)	(1,502,513)
Non-Guarantor Subsidiaries [Member]
Revenues	2,961,078	2,376,654	1,524,691
Cost and expenses:
Cost of products and other	2,898,082	2,361,129	1,527,910
Operating expenses (excluding depreciation and amortization expense as reflected below)	31,131	31,545	33,969
Depreciation and amortization expense	7,694	7,609	9,303
Cost of sales	2,936,907	2,400,283	1,571,182
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	4,206	(531)	(1,109)
Depreciation and amortization expense	0	0	0
Equity income in investee	(17,819)	(14,565)	(5,679)
(Gain) loss on sale of assets	24	0	8,832
Total cost and expenses	2,923,318	2,385,187	1,573,226
Income from operations	37,760	(8,533)	(48,535)
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	(1,065)	(977)	(2,283)
Other non-service components of net periodic benefit cost		0	0
Income before income taxes	36,695	(9,510)	(50,818)
Income tax expense (benefit)	7,999	(10,783)	23,689
Net income	28,696	1,273	(74,507)
Less: net income attributable to noncontrolling interests	0	0	0
Net income attributable to PBF Holding Company LLC	28,696	1,273	(74,507)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	28,696	1,273	(74,507)
Combining and Consolidated Adjustments [Member]
Revenues	(4,264,609)	(3,582,630)	(2,225,357)
Cost and expenses:
Cost of products and other	(4,264,609)	(3,582,630)	(2,225,357)
Operating expenses (excluding depreciation and amortization expense as reflected below)	0	0	0
Depreciation and amortization expense	0	0	0
Cost of sales	(4,264,609)	(3,582,630)	(2,225,357)
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	0
(Gain) loss on sale of assets	0	0	0
Total cost and expenses	(4,264,609)	(3,582,630)	(2,225,357)
Income from operations	0	0	0
Other income (expense):
Equity in earnings (loss) of subsidiaries	1,274,235	1,347,935	1,576,750
Change in fair value of catalyst leases	0	0	0
Debt extinguishment costs		0
Interest expense, net	0	0	0
Other non-service components of net periodic benefit cost	0	0	0
Income before income taxes	1,274,235	1,347,935	1,576,750
Income tax expense (benefit)	0	0	0
Net income	1,274,235	1,347,935	1,576,750
Less: net income attributable to noncontrolling interests	(44)	(95)	(269)
Net income attributable to PBF Holding Company LLC	1,274,279	1,348,030	1,577,019
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 1,274,279	$ 1,348,030	$ 1,577,019

CONSOLIDATING FINANCIAL STATE_6

CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) - USD ($)	Jul. 01, 2016	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	May 30, 2017	Feb. 09, 2012
Cash flows from operating activities:
Net income			$ 102,944,000	$ 457,200,000	$ 235,886,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization			346,687,000	274,651,000	218,933,000
Stock-based compensation			20,212,000	21,503,000	18,296,000
Change in fair value of catalyst leases			(5,587,000)	2,247,000	(1,422,000)
Deferred income taxes			7,233,000	(12,526,000)	19,802,000
Non-cash change in inventory repurchase obligations			(31,790,000)	13,779,000	29,453,000
Non-cash lower of cost or market inventory adjustment			351,278,000	(295,532,000)	(521,348,000)
Debt extinguishment costs			0	25,451,000	0
Distribution received from subsidiaries				0
Pension and other post-retirement benefit costs			47,381,000	42,242,000	37,987,000
Equity income in investee			(17,819,000)	(14,565,000)	(5,679,000)
Distributions from equity method investee			17,819,000	20,244,000	0
(Gain) loss on sale of assets			(43,094,000)	1,458,000	11,374,000
Equity in earnings (loss) of subsidiaries			0	0	0
Changes in operating assets and liabilities:
Accounts receivable			240,433,000	(335,248,000)	(161,122,000)
Due to/from affiliates			(3,512,000)	3,233,000	9,721,000
Inventories			(1,537,000)	(54,705,000)	236,602,000
Prepaid and other current assets			(2,917,000)	(9,191,000)	(5,783,000)
Accounts payable			(110,715,000)	34,527,000	213,514,000
Accrued expenses			(232,995,000)	353,115,000	227,986,000
Deferred revenue			9,631,000	(4,845,000)	8,297,000
Other assets and liabilities			1,319,000	(51,974,000)	(20,878,000)
Net cash provided by operations			694,971,000	471,064,000	551,619,000
Cash flows from investing activities:
Expenditures for property, plant and equipment			(277,258,000)	(232,656,000)	(282,430,000)
Expenditures for deferred turnaround costs			(266,028,000)	(379,114,000)	(198,664,000)
Expenditures for other assets			(17,055,000)	(31,143,000)	(42,506,000)
Return on investment in subsidiaries				1,300,000	0
Capital contributions to subsidiaries				0	0
Proceeds from sale of assets			48,290,000	0	24,692,000
Equity method investment - return of capital			2,431,000	1,300,000	0
Increase (Decrease) Due from Other Related Parties			0
Net cash used in investing activities			(509,620,000)	(641,613,000)	(1,473,499,000)
Cash flows from financing activities:
Proceeds from members' capital contributions					0
Contributions from PBF LLC			287,000,000	97,000,000	450,300,000
Parent Distribution					0
Distribution to members			(52,587,000)	(61,149,000)	(139,434,000)
Payment received for affiliate note receivable			0	11,600,000	0
Proceeds from revolver borrowings			0	490,000,000	550,000,000
Repayments of borrowings			(350,000,000)	(490,000,000)	(200,000,000)
Proceeds from affiliate notes payable			0	0	43,396,000
Repayments of note payable			(5,621,000)	(1,210,000)	0
Catalyst lease settlements			(9,108,000)	10,830,000	15,589,000
Repayments of Related Party Debt			0	0	53,524,000
Due to/from affiliates			$ 0	0
Debt fixed interest rate			2.15%
Payments of Financing Costs			$ (12,692,000)	(13,425,000)	0
Net cash (used in) provided by financing activities			(149,820,000)	70,004,000	633,836,000
Net (decrease) increase in cash and cash equivalents			35,531,000	(100,545,000)	(288,044,000)
Cash and equivalents, beginning of period			526,160,000	626,705,000	914,749,000
Cash and equivalents, end of period		$ 626,705,000	561,691,000	526,160,000	626,705,000
Issuer [Member]
Cash flows from operating activities:
Net income			102,944,000	457,200,000	235,887,000
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization			16,852,000	19,971,000	14,873,000
Stock-based compensation			173,000	0	0
Change in fair value of catalyst leases			0	0	0
Deferred income taxes			0	0	0
Non-cash change in inventory repurchase obligations			(31,790,000)	13,779,000	29,453,000
Non-cash lower of cost or market inventory adjustment			351,278,000	(295,532,000)	(521,348,000)
Debt extinguishment costs				25,451,000
Distribution received from subsidiaries				0
Pension and other post-retirement benefit costs			7,771,000	6,607,000	7,139,000
Equity income in investee			0	0	0
Distributions from equity method investee			0	0
(Gain) loss on sale of assets			0	0	2,392,000
Equity in earnings (loss) of subsidiaries			1,302,931,000	1,349,208,000	1,502,243,000
Changes in operating assets and liabilities:
Accounts receivable			213,200,000	(304,151,000)	(168,338,000)
Due to/from affiliates			(1,608,556,000)	(1,696,091,000)	(2,031,933,000)
Inventories			(54,285,000)	(6,725,000)	217,629,000
Prepaid and other current assets			(129,000)	6,922,000	(3,200,000)
Accounts payable			(135,623,000)	53,569,000	163,272,000
Accrued expenses			(43,147,000)	288,434,000	531,613,000
Deferred revenue			9,594,000	(4,896,000)	6,858,000
Other assets and liabilities			32,685,000	(11,740,000)	(5,833,000)
Net cash provided by operations			163,898,000	(97,994,000)	(19,293,000)
Cash flows from investing activities:
Expenditures for property, plant and equipment			(6,172,000)	(1,884,000)	(21,563,000)
Expenditures for deferred turnaround costs			0	0	0
Expenditures for other assets			0	0	0
Return on investment in subsidiaries				0	12,800,000
Capital contributions to subsidiaries				(856,000)	(8,287,000)
Proceeds from sale of assets			0		4,802,000
Equity method investment - return of capital			0
Increase (Decrease) Due from Other Related Parties			(31,000)
Net cash used in investing activities			(6,203,000)	(2,740,000)	(984,180,000)
Cash flows from financing activities:
Proceeds from members' capital contributions					0
Contributions from PBF LLC			287,000,000	97,000,000	450,300,000
Parent Distribution					0
Distribution to members			(42,533,000)	(61,149,000)	(139,434,000)
Payment received for affiliate note receivable				0
Proceeds from revolver borrowings				490,000,000	550,000,000
Repayments of borrowings			(350,000,000)	(490,000,000)	(200,000,000)
Proceeds from affiliate notes payable					43,396,000
Repayments of note payable			0	0
Catalyst lease settlements			0	0	0
Repayments of Related Party Debt					53,524,000
Due to/from affiliates			0	0
Payments of Financing Costs			(12,692,000)	(13,425,000)
Net cash (used in) provided by financing activities			(118,225,000)	57,217,000	650,738,000
Net (decrease) increase in cash and cash equivalents			39,470,000	(43,517,000)	(352,735,000)
Cash and equivalents, beginning of period			486,568,000	530,085,000
Cash and equivalents, end of period		530,085,000	526,038,000	486,568,000	530,085,000
Guarantors Subsidiaries [Member]
Cash flows from operating activities:
Net income			(1,302,931,000)	(1,349,208,000)	(1,502,244,000)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization			322,051,000	246,984,000	194,723,000
Stock-based compensation			20,039,000	21,503,000	18,296,000
Change in fair value of catalyst leases			(5,587,000)	2,247,000	(1,422,000)
Deferred income taxes			0	0	0
Non-cash change in inventory repurchase obligations			0	0	0
Non-cash lower of cost or market inventory adjustment			0	0	0
Debt extinguishment costs				0
Distribution received from subsidiaries				7,200,000
Pension and other post-retirement benefit costs			39,610,000	35,635,000	30,848,000
Equity income in investee			0	0	0
Distributions from equity method investee			0	0
(Gain) loss on sale of assets			(43,094,000)	1,458,000	150,000
Equity in earnings (loss) of subsidiaries			(28,696,000)	(1,273,000)	74,507,000
Changes in operating assets and liabilities:
Accounts receivable			350,000	394,000	3,058,000
Due to/from affiliates			1,483,875,000	1,709,868,000	2,046,280,000
Inventories			0	0	0
Prepaid and other current assets			(2,905,000)	(14,373,000)	(2,675,000)
Accounts payable			30,974,000	(28,168,000)	41,025,000
Accrued expenses			20,563,000	(38,022,000)	(353,591,000)
Deferred revenue			50,000	34,000	1,438,000
Other assets and liabilities			(10,217,000)	(19,098,000)	(16,238,000)
Net cash provided by operations			524,082,000	575,181,000	534,155,000
Cash flows from investing activities:
Expenditures for property, plant and equipment			(268,914,000)	(230,261,000)	(255,434,000)
Expenditures for deferred turnaround costs			(266,028,000)	(379,114,000)	(198,664,000)
Expenditures for other assets			(17,055,000)	(31,143,000)	(42,506,000)
Return on investment in subsidiaries				0	0
Capital contributions to subsidiaries				0	0
Proceeds from sale of assets			48,290,000		0
Equity method investment - return of capital			0
Increase (Decrease) Due from Other Related Parties			0
Net cash used in investing activities			(503,707,000)	(640,518,000)	(499,263,000)
Cash flows from financing activities:
Proceeds from members' capital contributions					0
Contributions from PBF LLC			0	0	0
Parent Distribution					0
Distribution to members			(10,054,000)	0	0
Payment received for affiliate note receivable				11,600,000
Proceeds from revolver borrowings				0	0
Repayments of borrowings			0	0	0
Proceeds from affiliate notes payable					0
Repayments of note payable			(5,621,000)	(1,210,000)
Catalyst lease settlements			(9,108,000)	10,830,000	15,589,000
Repayments of Related Party Debt					0
Due to/from affiliates			31,000	856,000
Payments of Financing Costs			0	0
Net cash (used in) provided by financing activities			(24,752,000)	22,076,000	15,589,000
Net (decrease) increase in cash and cash equivalents			(4,377,000)	(43,261,000)	50,481,000
Cash and equivalents, beginning of period			13,456,000	56,717,000
Cash and equivalents, end of period		56,717,000	9,079,000	13,456,000	56,717,000
Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income			28,696,000	1,273,000	(74,507,000)
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization			7,784,000	7,696,000	9,337,000
Stock-based compensation			0	0	0
Change in fair value of catalyst leases			0	0	0
Deferred income taxes			7,233,000	(12,526,000)	19,802,000
Non-cash change in inventory repurchase obligations			0	0	0
Non-cash lower of cost or market inventory adjustment			0	0	0
Debt extinguishment costs				0
Distribution received from subsidiaries				0
Pension and other post-retirement benefit costs			0	0	0
Equity income in investee			(17,819,000)	(14,565,000)	(5,679,000)
Distributions from equity method investee			17,819,000	20,244,000
(Gain) loss on sale of assets			0	0	8,832,000
Equity in earnings (loss) of subsidiaries			0	0	0
Changes in operating assets and liabilities:
Accounts receivable			26,883,000	(31,491,000)	4,158,000
Due to/from affiliates			121,169,000	(10,544,000)	(4,626,000)
Inventories			52,748,000	(47,980,000)	18,973,000
Prepaid and other current assets			117,000	(1,740,000)	92,000
Accounts payable			(6,066,000)	7,663,000	7,405,000
Accrued expenses			(210,411,000)	102,703,000	49,964,000
Deferred revenue			(13,000)	17,000	1,000
Other assets and liabilities			(21,149,000)	(21,136,000)	1,193,000
Net cash provided by operations			6,991,000	(386,000)	34,945,000
Cash flows from investing activities:
Expenditures for property, plant and equipment			(2,172,000)	(511,000)	(5,433,000)
Expenditures for deferred turnaround costs			0	0	0
Expenditures for other assets			0	0	0
Return on investment in subsidiaries				1,300,000	0
Capital contributions to subsidiaries				0	0
Proceeds from sale of assets			0		19,890,000
Equity method investment - return of capital			2,431,000
Increase (Decrease) Due from Other Related Parties			0
Net cash used in investing activities			259,000	789,000	14,457,000
Cash flows from financing activities:
Proceeds from members' capital contributions					8,287,000
Contributions from PBF LLC			0	0	0
Parent Distribution					(12,800,000)
Distribution to members			0	0	0
Payment received for affiliate note receivable				0
Proceeds from revolver borrowings				0	0
Repayments of borrowings			0	0	0
Proceeds from affiliate notes payable					0
Repayments of note payable			0	0
Catalyst lease settlements			0	0	0
Repayments of Related Party Debt					0
Due to/from affiliates			0	0
Payments of Financing Costs			0	0
Net cash (used in) provided by financing activities			(6,812,000)	(15,633,000)	(37,004,000)
Net (decrease) increase in cash and cash equivalents			438,000	(15,230,000)	12,398,000
Cash and equivalents, beginning of period			26,136,000	41,366,000
Cash and equivalents, end of period		41,366,000	26,574,000	26,136,000	41,366,000
Combining and Consolidated Adjustments [Member]
Cash flows from operating activities:
Net income			1,274,235,000	1,347,935,000	1,576,750,000
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
Deferred income taxes			0	0	0
Non-cash change in inventory repurchase obligations			0	0	0
Non-cash lower of cost or market inventory adjustment			0	0	0
Debt extinguishment costs				0
Distribution received from subsidiaries				(7,200,000)
Pension and other post-retirement benefit costs			0	0	0
Equity income in investee			0	0	0
Distributions from equity method investee			0	0
(Gain) loss on sale of assets			0	0	0
Equity in earnings (loss) of subsidiaries			(1,274,235,000)	(1,347,935,000)	(1,576,750,000)
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				1,463,000	1,812,000
Accrued expenses			0	0	0
Deferred revenue			0	0	0
Other assets and liabilities			0	0	0
Net cash provided by operations			0	(5,737,000)	1,812,000
Cash flows from investing activities:
Expenditures for property, plant and equipment			0	0	0
Expenditures for deferred turnaround costs			0	0	0
Expenditures for other assets			0	0	0
Return on investment in subsidiaries				0	(12,800,000)
Capital contributions to subsidiaries				856,000	8,287,000
Proceeds from sale of assets			0		0
Equity method investment - return of capital			0
Increase (Decrease) Due from Other Related Parties			31,000
Net cash used in investing activities			31,000	856,000	(4,513,000)
Cash flows from financing activities:
Proceeds from members' capital contributions					(8,287,000)
Contributions from PBF LLC			0	0	0
Parent Distribution					12,800,000
Distribution to members			0	0	0
Payment received for affiliate note receivable				0
Proceeds from revolver borrowings				0	0
Repayments of borrowings			0	0	0
Proceeds from affiliate notes payable					0
Repayments of note payable			0	0
Catalyst lease settlements			0	0	0
Repayments of Related Party Debt					0
Due to/from affiliates			(31,000)	(856,000)
Payments of Financing Costs			0	0
Net cash (used in) provided by financing activities			(31,000)	6,344,000	4,513,000
Net (decrease) increase in cash and cash equivalents			0	1,463,000	1,812,000
Cash and equivalents, beginning of period			0	(1,463,000)
Cash and equivalents, end of period		(1,463,000)	0	0	(1,463,000)
2020 Senior Secured Notes [Member]
Cash flows from financing activities:
Repayments of Long-term Debt			0	(690,209,000)	0
Debt fixed interest rate							8.25%
2020 Senior Secured Notes [Member] | Issuer [Member]
Cash flows from financing activities:
Repayments of Long-term Debt				(690,209,000)
2020 Senior Secured Notes [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Repayments of Long-term Debt				0
2020 Senior Secured Notes [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Repayments of Long-term Debt				0
2020 Senior Secured Notes [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Repayments of Long-term Debt				0
2025 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt			0	725,000,000	0
Debt fixed interest rate						7.25%
2025 Senior Notes [Member] | Issuer [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt				725,000,000
2025 Senior Notes [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt				0
2025 Senior Notes [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt				0
2025 Senior Notes [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt				0
Rail Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings					35,000,000
Repayments of borrowings			0	0	(67,491,000)
Rail Facility [Member] | Issuer [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings					0
Repayments of borrowings					0
Rail Facility [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings					0
Repayments of borrowings					0
Rail Facility [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings					35,000,000
Repayments of borrowings					(67,491,000)
Rail Facility [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings					0
Repayments of borrowings					0
Rail Term Loan [Member]
Cash flows from financing activities:
Proceeds from Issuance of Long-term Debt			0	0	35,000,000
Repayments of Long-term Debt			(6,812,000)	(6,633,000)	0
Rail Term Loan [Member] | Issuer [Member]
Cash flows from financing activities:
Repayments of Long-term Debt			0	0
Rail Term Loan [Member] | Guarantors Subsidiaries [Member]
Cash flows from financing activities:
Repayments of Long-term Debt			0	0
Rail Term Loan [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Repayments of Long-term Debt			(6,812,000)	(6,633,000)
Rail Term Loan [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Repayments of Long-term Debt			0	0
Collins Pipeline Company And T&M Terminal Company [Member]
Cash flows from financing activities:
Distribution to members				(1,800,000)
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				(9,000,000)
Collins Pipeline Company And T&M Terminal Company [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from financing activities:
Distribution to members				7,200,000
Torrance Refinery [Member]
Cash flows from operating activities:
Net income		$ 86,394,000
Cash flows from investing activities:
Payments to acquire businesses	$ (521,350,000)		0	0	(971,932,000)
Torrance Refinery [Member] | Issuer [Member]
Cash flows from investing activities:
Payments to acquire businesses					(971,932,000)
Torrance Refinery [Member] | Guarantors Subsidiaries [Member]
Cash flows from investing activities:
Payments to acquire businesses					0
Torrance Refinery [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Payments to acquire businesses					0
Torrance Refinery [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from investing activities:
Payments to acquire businesses					0
Chalmette Refinery [Member]
Cash flows from investing activities:
Payments to acquire businesses			$ 0	$ 0	(2,659,000)
Chalmette Refinery [Member] | Issuer [Member]
Cash flows from investing activities:
Payments to acquire businesses					0
Chalmette Refinery [Member] | Guarantors Subsidiaries [Member]
Cash flows from investing activities:
Payments to acquire businesses					(2,659,000)
Chalmette Refinery [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Payments to acquire businesses					0
Chalmette Refinery [Member] | Combining and Consolidated Adjustments [Member]
Cash flows from investing activities:
Payments to acquire businesses					$ 0