PBF Logistics (PBFX) 10-Q 6 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 04, 2015
Entity Information [Line Items]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	1,582,568
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Common Units [Member]
Entity Information [Line Items]
Entity Common Units, Units Outstanding		18,441,082
Subordinated Units [Member]
Entity Information [Line Items]
Entity Common Units, Units Outstanding		15,886,553

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 6,660	$ 14,165
Accounts receivable - affiliates	20,333	11,630
Prepaid expenses and other current assets	671	397
Total current assets	27,664	26,192
Property, plant and equipment, net	145,941	146,867
Marketable securities	234,249	234,930
Other assets, net	9,912	2,152
Total assets	417,766	410,141
Current liabilities:
Accounts payable - affiliates	1,831	3,223
Accounts payable and accrued liabilities	7,176	1,498
Total current liabilities	9,007	4,721
Long-term debt	608,700	510,000
Other long-term liabilities	0	0
Total liabilities	$ 617,707	$ 514,721
Commitments and contingencies (Note 8)
Equity:
Partners Equity	$ (199,941)	$ (104,580)
Total liabilities and equity	417,766	410,141
Common Units [Member] | Limited Partner, Public [Member]
Equity:
Partners Equity	332,786	336,369
Common Units [Member] | Limited Partner, Public [Member] | PBF LLC [Member]
Equity:
Partners Equity		336,369
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Equity:
Partners Equity	(250,314)	(167,787)
Subordinated Units [Member] | PBF LLC [Member]
Equity:
Partners Equity	(282,383)	(288,875)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Equity:
Partners Equity	(282,383)	(288,875)
Incentive Distribution Rights [Member] | PBF LLC [Member]
Equity:
Partners Equity	$ (30)	$ 0

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2015	Dec. 31, 2014
Common Units [Member] | Public Unit Holders [Member]
Common units issued	15,864,388	15,812,500
Common units outstanding	15,864,388	15,812,500
Common Units [Member] | PBF LLC [Member]
Common units issued	2,572,944	1,284,524
Common units outstanding	2,572,944	1,284,524
Subordinated Units [Member] | PBF LLC [Member]
Common units issued	15,886,553	15,886,553
Common units outstanding	15,886,553	15,886,553

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue from affiliates
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Costs and expenses:
Operating and maintenance expenses	4,768		13,202
General and administrative expenses	3,729		6,791
Depreciation and amortization	1,637	868	3,270	1,729
Total costs and expenses	10,134		23,263
Income (loss) from operations	24,734	2,874	44,450	(1,450)
Other expense:
Interest expense, net and other financing costs	(4,624)		(6,418)
Amortization of loan fees	(306)		(467)
Net Income (loss)	19,804	2,516	37,565	(1,806)
Less: Net income (loss) attributable to Predecessor	221		1,274
Limited partners' interest in net income attributable to the Partnership	$ 19,583		$ 36,291
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Cash distributions paid per unit (in dollars per share)	$ 0.37		$ 0.72
Predecessor [Member]
Revenue from affiliates
Revenue from affiliates		10,168		12,350
Costs and expenses:
Operating and maintenance expenses		4,817		9,665
General and administrative expenses		1,609		2,406
Depreciation and amortization		868		1,729
Total costs and expenses		7,294		13,800
Income (loss) from operations		2,874		(1,450)
Other expense:
Interest expense, net and other financing costs		(285)		(283)
Amortization of loan fees		(73)		(73)
Net Income (loss)		2,516	$ 0	(1,806)
Less: Net income (loss) attributable to Predecessor		(2,901)	$ 1,274	(7,223)
Limited partners' interest in net income attributable to the Partnership		$ 5,417		$ 5,417
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Cash distributions paid per unit (in dollars per share)		$ 0.16		$ 0.16
Common Units [Member]
Net income per limited partner unit:
Common - basic (in dollars per share)	0.58		$ 1.09
Common - diluted (in dollars per share)	$ 0.58		$ 1.09
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Common - basic (in shares)	17,776,831		17,442,561
Common - diluted (in shares)	17,801,429		17,455,155
Common Units [Member] | Predecessor [Member]
Net income per limited partner unit:
Common - basic (in dollars per share)		0.17		0.17
Common - diluted (in dollars per share)		$ 0.17		$ 0.17
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Common - basic (in shares)		15,886,553		15,886,553
Common - diluted (in shares)		15,887,957		15,887,957
Subordinated Units [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)	$ 0.58		$ 1.09
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Subordinated - basic and diluted (in shares)	15,886,553		15,886,553
Subordinated Units [Member] | Predecessor [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)		$ 0.17		$ 0.17
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Subordinated - basic and diluted (in shares)		15,886,553		15,886,553

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income (loss)	$ 37,565,000	$ (1,806,000)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	3,270,000	1,729,000
Amortization of deferred financing fees	467,000
Unit-based compensation expense	1,613,000
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(8,703,000)
Prepaid expenses and other current assets	(319,000)
Accounts payable - affiliates	(1,392,000)
Accounts payable and accrued liabilities	5,507,000
Other assets and liabilities	(20,000)
Net cash provided by (used in) operations	37,988,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	(220,000)	(26,119,000)
Purchase of marketable securities	(1,379,386,000)
Maturities of marketable securities	1,380,085,000
Net cash provided by (used in) investing activities	479,000
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters' discount and commissions	0
Offering costs for issuance of common units	0
Distribution to PBF LLC related to Offering	0
Distribution to PBF LLC related to Delaware City Products Pipeline and Truck Rack acquisition	(112,500,000)
Distribution to unitholders	(22,911,000)
Distribution to Parent	(1,036,000)
Contribution from Parent	0
Proceeds from issuance of senior notes	350,000,000
Proceeds from revolving credit agreement	24,500,000
Repayment of revolving credit agreement	(275,100,000)
Proceeds from term loan	0
Repayment of term loan	(700,000)
Deferred financing costs	(8,225,000)
Net cash (used in) provided by financing activities	(45,972,000)
Net change in cash and cash equivalents	(7,505,000)
Cash and cash equivalents at beginning of year	14,165,000
Cash and cash equivalents at end of period	6,660,000
Supplemental disclosure of non-cash investing and financing activities:
Contribution of net assets from PBF LLC	2,164,000	0
Accrued capital expenditures	$ 0
Predecessor [Member]
Cash flows from operating activities:
Net income (loss)		(1,806,000)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization		1,729,000
Amortization of deferred financing fees		73,000
Unit-based compensation expense		195,000
Changes in operating assets and liabilities:
Accounts receivable - affiliates		(7,782,000)
Prepaid expenses and other current assets		(405,000)
Accounts payable - affiliates		3,997,000
Accounts payable and accrued liabilities		(445,000)
Other assets and liabilities		3,000
Net cash provided by (used in) operations		(4,441,000)
Cash flows from investing activities:
Expenditures for property, plant and equipment		(26,119,000)
Purchase of marketable securities		(599,997,000)
Maturities of marketable securities		299,987,000
Net cash provided by (used in) investing activities		(326,129,000)
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters' discount and commissions		340,957,000
Offering costs for issuance of common units		(5,000,000)
Distribution to PBF LLC related to Offering		(328,664,000)
Distribution to PBF LLC related to Delaware City Products Pipeline and Truck Rack acquisition		0
Distribution to unitholders		0
Distribution to Parent		0
Contribution from Parent		29,749,000
Proceeds from issuance of senior notes		0
Proceeds from revolving credit agreement		0
Repayment of revolving credit agreement		0
Proceeds from term loan		300,000,000
Repayment of term loan		0
Deferred financing costs		(2,293,000)
Net cash (used in) provided by financing activities		334,749,000
Net change in cash and cash equivalents		4,179,000
Cash and cash equivalents at beginning of year		75,000
Cash and cash equivalents at end of period		4,254,000
Supplemental disclosure of non-cash investing and financing activities:
Accrued capital expenditures		$ 3,477,000

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION PBF Logistics LP (“PBFX” or the “Partnership”) is a Delaware limited partnership formed in February 2013. PBF Logistics GP LLC (“PBF GP” or “our general partner”) serves as the general partner of PBFX. PBF GP is wholly-owned by PBF Energy Company LLC (“PBF LLC”). PBF Energy Inc. (“PBF Energy”) is the sole managing member of PBF LLC and as of June 30, 2015 owned 94.3% of the total economic interest in PBF LLC. In addition, PBF LLC is the sole managing member of PBF Holding Company LLC (“PBF Holding”), a Delaware limited liability company and affiliate of PBFX. On May 14, 2014, PBFX completed its initial public offering (the “Offering”) of 15,812,500 common units (including 2,062,500 common units issued pursuant to the exercise of the underwriters' over-allotment option). PBF LLC holds a 53.8% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights (“IDR”), with the remaining 46.2% limited partner interest owned by public unit holders as of June 30, 2015 . PBFX engages in the receiving, handling and transferring of crude oil and the receipt, storage and delivery of crude oil, refined products and intermediates. The Partnership does not take ownership of or receive any payments based on the value of the crude oil or products that it handles and does not engage in the trading of any commodities. PBFX's assets are integral to the operations of PBF Energy's refineries located in Toledo, Ohio, Delaware City, Delaware and Paulsboro, New Jersey. Subsequent to the Offering, PBFX generates all of its revenues from transactions with PBF Holding. In connection with the Offering, PBF LLC contributed the assets, liabilities and results of operations of certain crude oil terminaling assets to the Partnership. The assets were owned and operated by PBF Holding’s subsidiaries, Delaware City Refining Company LLC (“DCR”) and Toledo Refining Company LLC (“TRC”), and were contributed to the Partnership in connection with the Offering. PBF Holding, together with its subsidiaries, owns and operates three oil refineries and related facilities in North America. PBF Energy, through its ownership in PBF LLC, controls all of the business affairs of PBFX and PBF Holding. PBFX's initial assets consisted of the Delaware City Rail Unloading Terminal (“DCR Rail Terminal”), which was part of PBF Holding’s Delaware City, Delaware refinery, and the Toledo Truck Unloading Terminal (“Toledo Truck Terminal”), which was part of PBF Holding’s Toledo, Ohio refinery, which together with the DCR Rail Terminal, we refer to as the IPO Assets. In connection with the Offering, the IPO Assets were distributed from PBF Holding to PBF LLC. The DCR Rail Terminal consists of a double loop track and ancillary pumping and unloading equipment. Construction of the DCR Rail Terminal began in July 2012 and it commenced operations in February 2013. The Toledo Truck Terminal commenced operations in December 2012 with one lease automatic custody transfer (“LACT”) unit. Two additional LACT units were made operational in May 2013. In July 2013, a fourth LACT unit was purchased that had previously been owned and operated at the Toledo Truck Terminal by a vendor in connection with a crude oil supply agreement. The IPO Assets, along with the LACT units placed into service in June 2014, operate within the totality of the Toledo refinery and adjacent to the Delaware City refinery. The IPO Assets did not generate third party or affiliate revenue prior to the Offering. However, subsequent to the Offering, both of the IPO Assets have generated affiliate revenue. On September 30, 2014, the Partnership acquired from PBF LLC the Delaware City West Heavy Unloading Rack (the “DCR West Rack”), a heavy crude oil rail unloading facility at the Delaware City refinery with total throughput capacity of at least 40,000 barrels per day (“bpd”). In addition, on December 11, 2014, the Partnership acquired from PBF LLC a tank farm and related facilities located at PBF Energy's Toledo refinery, including a propane storage and loading facility (the “Toledo Storage Facility”). Furthermore, on May 14, 2015, the Partnership acquired from PBF LLC a 23.4 mile, 16 -inch interstate petroleum products pipeline with capacity in excess of 125,000 bpd (the “Delaware City Products Pipeline”) and a 15 -lane, 76,000 bpd capacity truck loading rack (the “Delaware City Truck Rack”) located at PBF Holding's Delaware City, Delaware refinery. The Delaware City Products Pipeline and the Delaware City Truck Rack are collectively referred to as the “Delaware City Products Pipeline and Truck Rack.” These transactions are collectively referred to as “Acquisitions from PBF.” Subsequent to the Acquisitions from PBF, the DCR Rail Terminal, Toledo Truck Terminal, DCR West Rack, Toledo Storage Facility and Delaware City Products Pipeline and Truck Rack are collectively referred to as the “Contributed Assets.” The Acquisitions from PBF were a transfer of assets between entities under common control. Accordingly, the accompanying financial statements and related notes of the PBF MLP Predecessor (the “Predecessor”), our predecessor for accounting purposes, and the Partnership have been retrospectively adjusted to include the historical results of the DCR West Rack, Toledo Storage Facility and Delaware City Products Pipeline and Truck Rack for all periods presented prior to the effective date of each transaction. The financial statements of our Predecessor, the DCR West Rack, Toledo Storage Facility and Delaware City Products Pipeline and Truck Rack have been prepared from the separate records maintained by subsidiaries of PBF Energy and may not necessarily be indicative of the conditions that would have existed or the results of operations if they were operated as an unaffiliated company. Portions of certain expenses represent allocations made from corporate expenses applicable to PBF Energy as a whole. See Note 2 of the Notes to Condensed Consolidated Financial Statements in this Form 10-Q for further discussion. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, PBFX has included all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position and the results of operations and cash flows of PBFX and the Predecessor, as applicable, for the periods presented. The results of operations for the three and six months ended June 30, 2015 and 2014 are not necessarily indicative of the results that may be expected for the full year. The financial statements presented in this Form 10-Q include the condensed consolidated financial results of the Predecessor for the period presented prior to May 13, 2014, and the condensed consolidated financial results of PBFX for the period beginning after May 14, 2014, the completion date of the Offering. The Predecessor did not historically operate its respective assets for the purpose of generating revenues independent of other PBF Energy businesses prior to the Offering or for assets acquired in the Acquisitions from PBF, with the exception of the Delaware City Products Pipeline, prior to the effective dates of each transaction. All intercompany accounts and transactions have been eliminated. The balance sheet as of June 30, 2015 presents solely the consolidated financial position of PBFX. Recent Accounting Pronouncements In April 2015, the FASB issued ASU No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which requires debt issuance costs related to a recognized debt liability to be presented on the balance sheet as a direct deduction from the debt liability rather than as an asset. The standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its condensed consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions” (“ASU 2015-06”), which specifies that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. The standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Partnership believes that its current methodology for calculating earnings per unit is in compliance with the requirements of ASU 2015-06, but will continue to evaluate whether the adoption will have any impact on its consolidated financial statements or disclosures.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
ACQUISITIONS	ACQUISTIONS During 2014, following the Offering, PBFX completed two acquisitions from PBF LLC, pursuant to which PBFX acquired from PBF LLC the following assets: • the DCR West Rack, which consists of a heavy crude oil rail unloading facility at the Delaware City refinery with total throughput capacity of at least 40,000 bpd (the “DCR West Rack Acquisition”); and • the Toledo Storage Facility, which consists of a tank farm and related facilities, including a propane storage and loading facility, located at PBF Energy's Toledo refinery (the “Toledo Storage Acquisition”). See the Annual Report on Form 10-K for the year ended December 31, 2014 of PBF Logistics LP for additional information regarding the 2014 acquisitions from PBF LLC and the commercial agreements executed in connection with these acquisitions. On May 5, 2015, the Partnership entered into a contribution agreement between the Partnership and PBF LLC (the “Contribution Agreement”). Pursuant to the Contribution Agreement, PBF LLC contributed to the Partnership all of the issued and outstanding limited liability company interests of Delaware Pipeline Company LLC (“DPC”) and Delaware City Logistics Company LLC (“DCLC”), whose assets collectively consist of the Delaware City Products Pipeline and Truck Rack, for total consideration to PBF LLC of $143,000 , consisting of $112,500 of cash and $30,500 of Partnership common units, or 1,288,420 common units (the “Delaware City Products Pipeline and Truck Rack Acquisition”). The cash consideration was funded by the Partnership with $88,000 in proceeds from the Partnership’s 6.875% Senior Notes due 2023, sale of approximately $700 in marketable securities and $23,800 in borrowings under the Partnership’s Revolving Credit Facility (as defined in Note 4). The Delaware City Products Pipeline and Truck Rack Acquisition closed on May 14, 2015. The Partnership borrowed an additional $700 under its Revolving Credit Facility to repay $700 of its Term Loan (as defined in Note 4) in order to release the $700 in marketable securities that had collateralized the Term Loan. The Delaware City Products Pipeline consists of a 23.4 mile, 16 -inch interstate petroleum products pipeline with in excess of 125,000 bpd of capacity located at PBF Holding's Delaware City, Delaware refinery. The pipeline transports refined petroleum products from the Delaware City refinery to Sunoco Logistics Partners, L.P.’s (“Sunoco Logistics”) Twin Oaks pump station at Delaware County, PA, with connections to Buckeye Partners, L.P.’s Laurel pipeline and Sunoco Logistics’ northeast pipeline systems that serve Western Pennsylvania and New York. The Delaware City Truck Rack consists of a 15 -lane, 76,000 bpd capacity truck loading rack utilized to distribute gasoline and distillates. Total transaction costs of approximately $530 associated with the Delaware City Products Pipeline and Truck Rack Acquisition were expensed as incurred. In connection with such acquisition, the Partnership entered into two commercial agreements with PBF Holding and amended and restated each of the omnibus agreement and the operational services agreement with PBF Holding. See Note 11—Related Party Transactions, for a summary of the terms of these agreements. As the Delaware City Products Pipeline and Truck Rack Acquisition was considered a transfer of businesses between entities under common control, the Delaware City Products Pipeline and Truck Rack was transferred at its historical carrying value, which was $15,975 as of May 14, 2015. The historical financial statements have been retrospectively adjusted to reflect the results of operations, financial position, and cash flows of the Delaware City Products Pipeline and Truck Rack as if it was owned by the Partnership for all periods presented. Net income attributable to the Delaware City Products Pipeline and Truck Rack prior to the effective Date was allocated entirely to PBF GP as if only PBF GP had rights to that net loss, therefore there is no retrospective adjustment to net income per unit. The following tables present the Partnership's statement of financial position and results of operations after giving effect to the Acquisitions from PBF. For the three and six months ended June 30, 2015 and 2014, respectively, the consolidated results of the DCR West Rack prior to the DCR West Rack Acquisition are included under “DCR West Rack,” the consolidated results of the Toledo Storage Facility prior to the Toledo Storage Acquisition are included under “Toledo Storage Facility,” and the consolidated results of the Delaware City Products Pipeline and Truck Rack prior to the Delaware City Products Pipeline and Truck Rack Acquisition are included under “Delaware City Products Pipeline and Truck Rack.” The previously reported consolidated results of the DCR Rail Terminal, Toledo Truck Rack, DCR West Rack, Toledo Storage Facility and Delaware City Products Pipeline and Truck Rack subsequent to each acquisition are included in “PBF Logistics LP.” December 31, 2014 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Assets Current assets: Cash and cash equivalents $ 14,165 $ — $ 14,165 Accounts receivable - affiliates 11,630 — 11,630 Prepaid expenses and other current assets 295 102 397 Total current assets 26,090 102 26,192 Property, plant and equipment, net 130,779 16,088 146,867 Marketable securities 234,930 — 234,930 Other assets, net 2,152 — 2,152 Total assets $ 393,951 $ 16,190 $ 410,141 Liabilities Current liabilities: Accounts payable - affiliates $ 3,223 $ — $ 3,223 Accounts payable and accrued liabilities 1,021 477 1,498 Total current liabilities 4,244 477 4,721 Long-term debt 510,000 — 510,000 Other long-term liabilities — — — Total Liabilities 514,244 477 514,721 Equity Net investment — 15,713 15,713 Common unitholders - Public 336,369 — 336,369 Common unitholders - PBF LLC (167,787 ) — (167,787 ) Subordinated unitholders - PBF LLC (288,875 ) — (288,875 ) Total Equity (120,293 ) 15,713 (104,580 ) Total Liabilities and Equity $ 393,951 $ 16,190 $ 410,141 Three Months Ended June 30, 2015 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 33,766 $ 1,102 $ 34,868 Costs and expenses: Operating and maintenance expenses 4,356 412 4,768 General and administrative expenses 3,347 382 3,729 Depreciation and amortization 1,547 90 1,637 Total costs and expenses 9,250 884 10,134 Income from operations 24,516 218 24,734 Other income (expense): Interest expense, net and other financing costs (4,627 ) 3 (4,624 ) Amortization of loan fees (306 ) — (306 ) Net income 19,583 221 19,804 Less: Net income attributable to Predecessor — 221 221 Limited partners' interest in net income attributable to the Partnership $ 19,583 $ — $ 19,583 Six Months Ended June 30, 2015 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 64,330 $ 3,383 $ 67,713 Costs and expenses: Operating and maintenance expenses 11,837 1,365 13,202 General and administrative expenses 6,310 481 6,791 Depreciation and amortization 2,994 276 3,270 Total costs and expenses 21,141 2,122 23,263 Income from operations 43,189 1,261 44,450 Other income (expense): Interest expense, net and other financing costs (6,431 ) 13 (6,418 ) Amortization of loan fees (467 ) — (467 ) Net income 36,291 1,274 37,565 Less: Net income attributable to Predecessor — 1,274 1,274 Limited partners' interest in net income attributable to the Partnership $ 36,291 $ — $ 36,291 Three Months Ended June 30, 2014 PBF Logistics LP DCR West Rack Toledo Storage Facility Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 7,782 $ — $ — $ 2,386 $ 10,168 Costs and expenses: Operating and maintenance expenses 1,697 — 2,188 932 4,817 General and administrative expenses 1,427 36 30 116 1,609 Depreciation and amortization 284 — 398 186 868 Total costs and expenses 3,408 36 2,616 1,234 7,294 Income (loss) from operations 4,374 (36 ) (2,616 ) 1,152 2,874 Other income (expense): Interest expense, net and other financing costs (287 ) — — 2 (285 ) Amortization of loan fees (73 ) — — — (73 ) Net income (loss) 4,014 (36 ) (2,616 ) 1,154 2,516 Less: Net income (loss) attributable to Predecessor (1,403 ) (36 ) (2,616 ) 1,154 (2,901 ) Limited partners' interest in net income attributable to the Partnership $ 5,417 $ — $ — $ — $ 5,417 Six Months Ended June 30, 2014 PBF Logistics LP DCR West Rack Toledo Storage Facility Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 7,782 $ — $ — $ 4,568 $ 12,350 Costs and expenses: Operating and maintenance expenses 3,233 — 4,658 1,774 9,665 General and administrative expenses 2,060 66 60 220 2,406 Depreciation and amortization 575 — 783 371 1,729 Total costs and expenses 5,868 66 5,501 2,365 13,800 Income (loss) from operations 1,914 (66 ) (5,501 ) 2,203 (1,450 ) Other income (expense): — Interest expense, net and other financing costs (287 ) — — 4 (283 ) Amortization of loan fees (73 ) — — — (73 ) Net income (loss) 1,554 (66 ) (5,501 ) 2,207 (1,806 ) Less: Net income (loss) attributable to Predecessor (3,863 ) (66 ) (5,501 ) 2,207 (7,223 ) Limited partners' interest in net income attributable to the Partnership $ 5,417 $ — $ — $ — $ 5,417

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, consisted of the following: June 30, December 31, Land $ 2,329 $ 2,329 Terminals and equipment 82,100 81,826 Storage equipment 55,307 55,006 Pipeline Assets 17,250 17,250 Construction in progress 2,741 972 159,727 157,383 Accumulated depreciation (13,786 ) (10,516 ) Property, plant and equipment, net $ 145,941 $ 146,867

DEBT

DEBT	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
DEBT	DEBT On May 14, 2014, in connection with the closing of the Offering, the Partnership entered into agreements for a five -year, $275,000 senior secured revolving credit facility (the “Revolving Credit Facility”) and a three -year, $300,000 term loan facility (the “Term Loan”), each with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. The Partnership has the ability to increase the maximum amount of the Revolving Credit Facility up to a total facility size of $600,000 , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility was increased from $275,000 to $325,000 in December 2014. The Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. The Partnership has the ability to increase the maximum amount of the Revolving Credit Facility by an aggregate amount of up to $275,000 , to a total facility size of $600,000 , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility includes a $25,000 sublimit for standby letters of credit and for swingline loans. Obligations under the Revolving Credit Facility and certain cash management and hedging obligations designated by the Partnership are guaranteed by its restricted subsidiaries, and are secured by a first priority lien on the Partnership’s assets (including the Partnership’s equity interests in its restricted subsidiaries) and the assets of the Partnership’s restricted subsidiaries other than excluded assets (as defined in the Revolving Credit Facility) and a guaranty of collection from PBF LLC. The maturity date of the Revolving Credit Facility may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the Revolving Credit Facility bear interest at either a Base Rate (as defined in the Revolving Credit Facility) plus an applicable margin ranging from 0.75% to 1.75% , or at LIBOR plus an applicable margin ranging from 1.75% to 2.75% . The applicable margin will vary based upon the Partnership’s Consolidated Total Leverage Ratio, as defined in the Revolving Credit Facility. The Term Loan was used to fund distributions to PBF LLC and is guaranteed by a guaranty of collection from PBF LLC and secured at all times by cash or U.S. Treasury securities in an amount equal to or greater than the outstanding principal amount of the Term Loan. Borrowings under the Term Loan bear interest either at Base Rate (as defined in the Term Loan), or at LIBOR plus an applicable margin equal to 0.25% . At June 30, 2015 , PBFX had $24,500 of secured indebtedness and $2,000 of letters of credit outstanding under the Revolving Credit Facility and $234,200 outstanding under the Term Loan. Both the Revolving Credit Agreement and Term Loan contain covenants that limit or restrict the Partnership's ability to make cash distributions. The Partnership is required to maintain certain financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period. Senior Secured Notes On May 12, 2015, the Partnership entered into an Indenture (the “Indenture”) among the Partnership, PBF Logistics Finance Corporation, a Delaware corporation and wholly-owned subsidiary of the Partnership (“PBF Finance,” and together with the Partnership, the “Issuers”), the Guarantors named therein and Deutsche Bank Trust Company Americas, as Trustee, under which the Issuers issued $350,000 in aggregate principal amount of 6.875% Senior Notes due 2023 (the “2023 Notes”). The initial purchasers in the offering purchased $330,090 aggregate principal amount of 2023 Notes pursuant to a private placement transaction conducted under Rule 144A and Regulation S of the Securities Act of 1933, as amended, and certain of PBF Energy’s officers and directors and their affiliates and family members purchased the remaining $19,910 aggregate principal amount of 2023 Notes in a separate private placement transaction. The Issuers received net proceeds of approximately $343,000 from the offering after deducting the initial purchasers’ discount and estimated offering expenses, and used such proceeds to pay $88,000 of the cash consideration due in connection with Delaware City Products Pipeline and Truck Rack Acquisition and to repay $255,000 of outstanding indebtedness under the Revolving Credit Facility. The 2023 Notes are guaranteed on a senior unsecured basis by Delaware City Terminaling, Toledo Terminaling Company LLC (“Toledo Terminaling”), DPC and DCLC (each, a “Guarantor”). In addition, PBF LLC agreed to a limited guarantee of collection of the principal amount of the 2023 Notes, but is not otherwise subject to the covenants of the Indenture. The 2023 Notes are general senior unsecured obligations of the Issuers and are equal in right of payment with all of the Issuers’ existing and future senior indebtedness, including amounts outstanding under the Revolving Credit Facility and Term Loan. The 2023 Notes will be senior to any future subordinated indebtedness the Issuers may incur. The 2023 Notes are effectively subordinated to all of the Issuers’ and the Guarantors’ existing and future secured debt, including the Revolving Credit Facility and Term Loan, to the extent of the value of the assets securing that secured debt and will be structurally subordinated to all indebtedness of the Partnership’s subsidiaries that do not guarantee the 2023 Notes. The Partnership will pay interest on the 2023 Notes semi-annually in cash in arrears on May 15 and November 15 of each year, beginning on November 15, 2015. The 2023 Notes will mature on May 15, 2023. The Indenture contains customary terms, events of default and covenants for an issuer of non-investment grade debt securities. These covenants include limitations on the Partnership’s and its restricted subsidiaries’ ability to, among other things: (i) make investments, (ii) incur additional indebtedness or issue preferred units, (iii) pay dividends or make distributions on units or redeem or repurchase our subordinated debt, (iv) create liens, (v) incur dividend or other payment restrictions affecting subsidiaries, (vi) sell assets, (vii) merge or consolidate with other entities and (viii) enter into transactions with affiliates. These covenants are subject to a number of important limitations and exceptions. At any time prior to May 15, 2018, the Issuers may on any one or more occasions redeem up to 35% of the aggregate principal amount of the 2023 Notes in an amount not greater than the net cash proceeds of certain equity offerings at a redemption price equal to 106.875% of the principal amount of the 2023 Notes, plus any accrued and unpaid interest to the date of redemption. On or after May 15, 2018, the Issuers may redeem all or part of the 2023 Notes, in each case at the redemption prices described in the Indenture, together with any accrued and unpaid interest to the date of redemption. In addition, prior to May 15, 2018, the Issuers may redeem all or part of the 2023 Notes at a “make-whole” redemption price described in the Indenture, together with any accrued and unpaid interest to the date of redemption. If the Partnership undergoes certain change of control events, holders of the 2023 Notes will have the right to require the Issuers to purchase all or any part of the 2023 Notes at a price equal to 101% of the aggregate principal amount of the 2023 Notes, together with any accrued and unpaid interest to the date of purchase. In connection with certain asset dispositions, the Issuers will be required to use the net cash proceeds of the asset dispositions (subject to a right to reinvest such net cash proceeds) to make an offer to purchase the 2023 Notes at 100% of the principal amount, together with any accrued and unpaid interest to the date of purchase. The Issuers may issue additional 2023 Notes from time to time pursuant to the Indenture. 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. Debt or equity securities are classified into the following reporting categories: held-to-maturity, trading or available-for-sale securities. While PBFX does not routinely sell marketable securities prior to their scheduled maturity dates, some of PBFX's investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions. Such investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and is measured using Level 1 inputs. The terms of the marketable securities range from one to three months and are classified on the balance sheet as non-current assets. The gross unrecognized holding gains and losses as of June 30, 2015 and December 31, 2014 were not material. As of June 30, 2015 , these investments are used as collateral to secure the Term Loan and are intended to be used only to fund future capital expenditures. The estimated fair values of the Revolving Credit Facility and Term Loan approximates their carrying values, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates. The estimated fair value of the 2023 Notes, 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 2023 Notes and approximates their carrying values at June 30, 2015. The carrying value and fair value of our debt was approximately $608,700 and $510,000 as of June 30, 2015 and December 31, 2014, respectively. The carrying and fair values of our debt do not include the unamortized issuance costs associated with our total debt.

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
EQUITY	EQUITY PBFX had 15,864,388 common units held by the public outstanding as of June 30, 2015 . PBF Energy owns 2,572,944 of PBFX's common units and 15,886,553 of PBFX's subordinated units constituting an aggregate of 53.8% of PBFX's limited partner interest. In accordance with PBFX's partnership agreement, PBF Energy's subordinated units will convert into common units on a one-for-one basis once PBFX has met specified distribution targets and successfully completed other tests set forth in PBFX's partnership agreement. Issuance of Additional Interests PBFX's partnership agreement authorizes PBFX to issue an unlimited number of additional partnership interests for the consideration and on the terms and conditions determined by PBFX's general partner without the approval of the unitholders. In the second quarter of 2015, 59,507 of the Partnership's phantom units issued under the PBFX 2014 long-term incentive plan vested into common units held by members of management and directors. In addition, on May 14, 2015, PBFX partially funded the Delaware City Products Pipeline and Truck Rack Acquisition with $30,500 of Partnership common units, or 1,288,420 common units. It is possible that PBFX will fund future acquisitions through the issuance of additional common units, subordinated units or other partnership interests. Holders of any additional common units PBFX issues will be entitled to share equally with the then-existing common unitholders in PBFX's distributions of available cash. Equity Activity The summarized changes in the carrying amount of our equity during the six months ended June 30, 2015 are as follows: Net Investment Common Units - Common Units - PBF Subordinated Units - PBF IDR Total Balance at December 31, 2014 $ 15,713 $ 336,369 $ (167,787 ) $ (288,875 ) — $ (104,580 ) Net income attributable to Delaware City Products Pipeline and Truck Rack 1,274 — — — — 1,274 Distributions from Delaware City Products Pipeline and Truck Rack (1,012 ) — — — — (1,012 ) Allocation of Delaware City Products Pipeline and Truck Rack assets acquired to unitholders (15,975 ) (11,390 ) 27,365 — — — Distributions to PBF LLC related to Delaware City Products Pipeline and Truck Rack acquisition — — (112,500 ) — — (112,500 ) Quarterly distributions to unitholders (including IDRs) — (11,033 ) (1,325 ) (10,803 ) (30 ) (23,191 ) Net income attributable to Partnership — 17,227 1,769 17,295 — 36,291 Contributions from PBF LLC — — 2,164 — — 2,164 Unit-based compensation expense — 1,613 — — — 1,613 Balance at June 30, 2015 $ — $ 332,786 $ (250,314 ) $ (282,383 ) $ (30 ) $ (199,941 ) Allocations of Net Income PBFX's partnership agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, PBFX's partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to PBF LLC. Cash distributions PBFX's Partnership Agreement, as amended, sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders and general partner will receive. On March 4, 2015, we paid a quarterly cash distribution, based on the results of the fourth quarter of 2014, totaling $10,885 , or $0.33 per unit to unitholders of record on February 23, 2015. On May 20, 2015, we paid a quarterly cash distribution, based on the results of the first quarter of 2015, totaling $12,026 , or $0.35 per unit to unitholders of record on May 15, 2015. The allocation of total quarterly cash distributions to general and limited partners is as follows in the table below for the three and six months ended June 30, 2015 and 2014 . The Partnership's distributions are declared subsequent to quarter end; therefore, the table represents total cash distributions applicable to the period in which the distributions are earned: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 IDR - PBF LLC $ 151 $ — $ 181 $ — Limited partners’ distributions: Common – public 6,049 2,573 11,773 2,573 Common – PBF LLC 952 12 1,853 12 Subordinated – PBF LLC 5,878 2,542 11,438 2,542 Total distributions 13,030 5,127 25,245 5,127 Total cash distributions (1) $ 12,852 $ 5,084 $ 24,878 $ 5,084 ____________________ (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
UNIT-BASED COMPENSATION	UNIT-BASED COMPENSATION PBF GP's board of directors adopted the PBF Logistics LP 2014 Long-Term Incentive Plan (the “LTIP ”) in connection with the completion of the Offering. The LTIP is for the benefit of employees, consultants, service providers and non-employee directors of the general partner and its affiliates. In 2014 and 2015, PBFX issued phantom unit awards under the LTIP to certain directors, officers and employees of our general partner or its affiliates as compensation. The fair value of each phantom unit on the grant date is equal to the market price of PBFX's common units on that date. The estimated fair value of PBFX's phantom units is amortized over the vesting period of four years , using the straight-line method. In 2015, upon retirement of certain of PBF GP's officers, phantom units held by these individuals accelerated vesting pursuant to the terms of their grant agreements. Unit-based compensation expense related to the Partnership that was included in general and administrative expense in the Partnership's condensed consolidated statements of operations was $683 and $1,613 , inclusive of $0 and $510 associated with the accelerated vesting of certain phantom units described above, for the three and six month period ended June 30, 2015 .

NET INCOME PER UNIT

NET INCOME PER UNIT	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
NET INCOME PER UNIT	NET INCOME PER UNIT Net income per unit is calculated for the Partnership only for periods after the Offering as no units were outstanding prior to May 14, 2014. Earnings in excess of distributions are allocated to the limited partners based on their respective ownership interests. Payments made to PBFX's unitholders are determined in relation to actual distributions declared and are not based on the net income (loss) allocations used in the calculation of net income (loss) per unit. Diluted net income per unit includes the effects of potentially dilutive units of PBFX's common units that consist of unvested phantom units. For the three and six months ended June 30, 2015 there were 437,485 and 442,375 anti-dilutive phantom units, respectively. For the three and six months ended June 30, 2014 there were 264,000 anti-dilutive phantom units. Basic and diluted net income per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. In addition to the common and subordinated units, PBFX has also identified the general partner interest and incentive distribution rights as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners that is based on the weighted-average number of common units outstanding during the period. The Partnership issued 1,210,471 additional common units in 2014 and 1,288,420 in 2015 to PBF LLC in conjunction with the Acquisitions from PBF. When calculating basic earnings per unit under the two-class method for a master limited partnership, net income for the current reporting period is reduced by the amount of available cash that has been or will be distributed to the general partner, limited partners, and IDR holders for that reporting period. The following table shows the calculation of earnings less distributions: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Net income (loss) $ 19,804 $ 2,516 $ 37,565 $ (1,806 ) Less distributions declared on: Limited partner common units - public 6,049 2,573 11,773 2,573 Limited partner common units - PBF LLC 952 12 1,853 12 Limited partner subordinated units - PBF LLC 5,878 2,542 11,438 2,542 Incentive distribution rights - PBF LLC 151 — 181 — Total distributions declared 13,030 5,127 25,245 5,127 Earnings less distributions $ 6,774 $ (2,611 ) $ 12,320 $ (6,933 ) Three Months Ended June 30, 2015 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 6,049 $ 952 $ 5,878 $ 151 $ 13,030 Earnings less distributions 3,168 168 3,368 70 6,774 Net income (loss) $ 9,217 $ 1,120 $ 9,246 $ 221 $ 19,804 Weighted-average units outstanding - basic 15,834,092 1,942,739 15,886,553 Weighted-average units outstanding - diluted 15,858,690 1,942,739 15,886,553 Net income per limited partner unit - basic $ 0.58 $ 0.58 $ 0.58 Net income per limited partner unit - diluted $ 0.58 $ 0.58 $ 0.58 Three Months Ended June 30, 2014 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 2,573 $ 12 $ 2,542 $ — $ 5,127 Earnings less distributions 123 1 166 (2,901 ) (2,611 ) Net income (loss) $ 2,696 $ 13 $ 2,708 $ (2,901 ) $ 2,516 Weighted-average units outstanding - basic 15,812,500 74,053 15,886,553 Weighted-average units outstanding - diluted 15,813,904 74,053 15,886,553 Net income per limited partner unit - basic $ 0.17 $ 0.17 $ 0.17 Net income per limited partner unit - diluted $ 0.17 $ 0.17 $ 0.17 Six Months Ended June 30, 2015 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 11,773 $ 1,853 $ 11,438 $ 181 $ 25,245 Earnings less distributions 5,454 (84 ) 5,857 1,093 12,320 Net income (loss) $ 17,227 $ 1,769 $ 17,295 $ 1,274 $ 37,565 Weighted-average units outstanding - basic 15,823,475 1,619,086 15,886,553 Weighted-average units outstanding - diluted 15,836,069 1,619,086 15,886,553 Net income per limited partner unit - basic $ 1.09 $ 1.09 $ 1.09 Net income per limited partner unit - diluted $ 1.09 $ 1.09 $ 1.09 Six Months Ended June 30, 2014 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 2,573 $ 12 $ 2,542 $ — $ 5,127 Earnings less distributions 123 1 166 (7,223 ) (6,933 ) Net income (loss) $ 2,696 $ 13 $ 2,708 $ (7,223 ) $ (1,806 ) Weighted-average units outstanding - basic 15,812,500 74,053 15,886,553 Weighted-average units outstanding - diluted 15,813,904 74,053 15,886,553 Net income per limited partner unit - basic $ 0.17 $ 0.17 $ 0.17 Net income per limited partner unit - diluted $ 0.17 $ 0.17 $ 0.17

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The DCR Rail Terminal and DCR West Rack are collocated with the Delaware City refinery, and are located in Delaware’s coastal zone where certain activities are regulated under the Delaware Coastal Zone Act. On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon (collectively, the “Appellants”) regarding an air permit DCR obtained to allow loading of crude oil onto barges. The appeals allege that both the loading of crude oil onto barges and the operation of the DCR Rail Terminal violate the Delaware Coastal Zone Act. The first appeal is Number 2013-1 before the State Coastal Zone Industrial Control Board (the “CZ Board”), and the second appeal is before the Environmental Appeals Board (“EAB”) and appeals Secretary’s Order No. 2013-A-0020. The CZ Board held a hearing on the first appeal on July 16, 2013, and ruled in favor of DCR and the State of Delaware and dismissed the Appellants’ appeal for lack of standing. Sierra Club and Delaware Audubon appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and DCR and the State of Delaware filed cross-appeals. A hearing on the second appeal before the EAB, case no. 2013-06, was held on January 13, 2014, and the EAB ruled in favor of DCR and the State of Delaware and dismissed the appeal for lack of jurisdiction. The Appellants also filed a Notice of Appeal with the Superior Court appealing the EAB’s decision. On March 31, 2015 the Superior Court affirmed the decisions by both the CZ Board and the EAB stating they both lacked jurisdiction to rule on the Appellants’ appeals. The Appellants have appealed to the Delaware Supreme Court and briefing on the case is scheduled to continue into the third quarter of 2015. If the Appellants in one or both of these matters ultimately prevail, the outcome may have an adverse material effect on PBFX’s financial condition, results of operations, cash flows and ability to make distributions to its unitholders. Environmental Matters PBFX’s assets, along with PBF Energy’s refineries, are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the composition of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the Partnership’s assets, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities. In connection with PBF Holding’s acquisition of the DCR 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 its acquisition of the DCR assets and the Paulsboro refinery, PBF Holding and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with PBF Energy's 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS Commercial Agreements PBFX currently derives all of its revenue from long-term, fee-based agreements with PBF Holding, supported by fee escalations for inflation adjustments and certain increases in operating costs. PBFX believes the terms and conditions under these agreements, as well as the omnibus and services agreements with PBF Holding described below, are generally no less favorable to either party than those that could have been negotiated with unaffiliated parties with respect to similar services. 2014 Commercial Agreements The commercial agreements entered into during the year ended December 31, 2014 with PBF Holding have initial terms ranging from approximately seven to ten years and include: • a rail terminaling services agreement with PBF Holding, with an initial term of approximately seven years, under which the Partnership provides terminaling services at the DCR Rail Terminal; • a truck unloading and terminaling services agreement with PBF Holding, with an initial term of approximately seven years, under which the Partnership provides terminaling services at the Toledo Truck Terminal; • a terminaling services agreement, with an initial term of approximately seven years, under which the Partnership provides rail terminaling services to PBF Holding at the DCR West Rack; and • a storage and terminaling services agreement, with an initial term of ten years, under which the Partnership provides storage and terminaling services to PBF Holding at the Toledo Storage Facility. Each of these commercial agreements contain minimum volume commitments. Additionally, the storage and terminaling services agreement contains minimum requirements for the amount of storage contracted by PBF Holding. The fees under each commercial agreement are indexed for inflation and the agreements give PBF Holding the option to renew for two additional five -year terms following the expiration of the initial term. 2015 Commercial Agreements On May 15, 2015, PBF Holding and DPC entered into an approximately ten year pipeline services agreement (the “Delaware Pipeline Services Agreement”) under which the Partnership, through DPC, will provide pipeline services to PBF Holding. PBF Holding also entered into an approximately ten year terminaling services agreement with DCLC (the “Delaware Truck Loading Services Agreement”) under which the Partnership, through DCLC, will provide terminaling services to PBF Holding. The Delaware Pipeline Services Agreement and Delaware Truck Loading Services Agreement (collectively, the “Delaware City Pipeline and Terminaling Agreements”) can be extended by PBF Holding for two additional five -year periods. Under the Delaware City Pipeline and Terminaling Agreements, the Partnership will provide PBF Holding with pipeline and terminaling services in return for throughput fees. The minimum throughput commitment for the Delaware City Products Pipeline will be 50,000 bpd for a fee equal to $0.5266 per barrel of product throughputted up to the minimum throughput commitment and in excess of the minimum throughput commitment. If PBF Holding does not throughput the aggregate amounts equal to the minimum throughput commitment described above, PBF Holding will be required to pay a shortfall payment equal to the shortfall volume multiplied by the fee of $0.5266 per barrel. The minimum throughput commitment for the Delaware City Truck Rack will be 30,000 bpd for refined clean products with a fee equal to $0.462 per barrel and 5,000 bpd for LPGs with a fee equal to $2.52 per barrel of product loaded up to the minimum throughput commitment and for volumes in excess of the minimum throughput commitment. If PBF Holding does not throughput the aggregate amounts equal to the minimum throughput commitment described above, PBF Holding will be required to pay a shortfall payment equal to the shortfall volume multiplied by the applicable fee. The Partnership is required to maintain the Delaware City Products Pipeline and Truck Rack in a condition and with a capacity sufficient to handle a volume of PBF Holding’s products at least equal to their current operating capacity as a whole subject to interruptions for routine repairs and maintenance and force majeure events. Failure to meet such obligations may result in a reduction of fees payable under the Delaware City Pipeline and Terminaling Agreements. Other Agreements In addition to the commercial agreements described above, the Partnership also entered into an omnibus agreement with PBF GP, PBF LLC and PBF Holding, which addresses the payment of an annual fee, in the amount of $2,350 per year, for the provision of various general and administrative services, among other matters, and an operations and management services and secondment agreement with PBF Holding and certain of its subsidiaries under which PBFX reimburses PBF Holding for the provision of certain operational services to the Partnership in support of its operations, including operational services performed by certain of PBF Holding's field-level employees. The omnibus agreement and operations and management services and secondment agreement were amended on May 15, 2015 to include the Delaware City Products Pipeline and Truck Rack. Predecessor Transactions Related-party transactions of the Predecessor were settled through division equity. Summary of Transactions A summary of revenue and expense transactions with our affiliates, including expenses directly charged and allocated to our Predecessor, is as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Revenues $ 34,868 $ 10,168 $ 67,713 $ 12,350 Operating and maintenance expenses 1,134 264 2,290 625 General and administrative expenses 1,234 523 2,470 1,062

SEGMENT INFORMATION SEGMENT INF

SEGMENT INFORMATION SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Partnership's operations are organized into two reportable segments, Transportation and Terminaling; and Storage. Operations that are not included in the Transportation and Terminaling and Storage segments are included in Corporate. Intersegment transactions are eliminated in the consolidated financial statements and are included in Eliminations. Prior to the acquisition of the Delaware City Products Pipeline and Truck Rack, the Transportation and Terminaling segment was referred to as the Terminaling segment. Our Transportation and Terminaling segment consists of the following assets: • the DCR Rail Terminal, which serves PBF Energy’s Delaware City and Paulsboro refineries and has an unloading capacity of 130,000 bpd; • the DCR West Rack, which serves PBF Energy’s Delaware City refinery with total throughput capacity of at least 40,000 bpd; • the Toledo Truck Terminal, which serves PBF Energy’s Toledo refinery, comprised of six LACT units and has unloading capacity of 22,500 bpd; • a propane truck loading facility, located within the Toledo Storage Facility, which is part of PBF Energy's Toledo, Ohio refinery, with a throughput capacity of approximately 11,000 barrels bpd; • the Delaware City Products Pipeline, which consists of a 23.4 mile, 16 -inch interstate petroleum products pipeline with capacity in excess of 125,000 bpd located at DCR; and • the Delaware City Truck Rack, which consists of a 15 -lane, 76,000 bpd capacity truck loading rack utilized to distribute gasoline, distillates and LPGs. Our Storage segment consists of the following asset: • the Toledo Storage Facility, excluding the propane truck loading facility, which services the Toledo refinery and consists of 30 tanks for storing crude oil, refined products and intermediates. The aggregate capacity of the Toledo Storage Facility is approximately 3.9 million barrels, of which 1.3 million barrels are dedicated to crude oil storage and 2.6 million barrels are allocated to refined products and intermediates. Revenues are generated from commercial agreements entered into with PBF Holding under which PBF Holding pays the Partnership fees for transportation, terminaling and storage of crude oil and refined products. The commercial agreements with PBF Holding are described in Note 9 of the Condensed Consolidated Financial Statements in this Form 10-Q. The Partnership does not have any foreign operations. The operating segments adhere to the accounting polices used for the consolidated financial statements, as described in Note 2 of the Consolidated Financial Statements in the Partnership's Annual Report on Form 10-K for the year ended December 31, 2014. The Partnership's operating segments are strategic business units that offer different services in different geographical locations. PBFX has evaluated the performance of each operating segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are included in Corporate as they are not directly attributable to a specific operating segment. Identifiable assets are those used by the operating segment, whereas assets included in Corporate are principally cash, deposits and other assets that are not associated with a specific operating segment. Three Months Ended June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 29,642 $ 5,226 $ — $ 34,868 Depreciation and amortization expense 993 644 — 1,637 Income (loss) from operations 25,620 2,843 (3,729 ) 24,734 Interest expense, net and amortization of loan fees — — 4,930 4,930 Capital expenditures 144 — — 144 Three Months Ended June 30, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 10,168 $ — $ — $ 10,168 Depreciation and amortization expense 471 397 — 868 Income (loss) from operations 6,723 (2,240 ) (1,609 ) 2,874 Interest expense, net and amortization of loan fees — — 358 358 Capital expenditures 12,482 4,191 — 16,673 Six Months Ended June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 56,962 $ 10,751 $ — $ 67,713 Depreciation and amortization expense 1,984 1,286 — 3,270 Income (loss) from operations 45,422 5,819 (6,791 ) 44,450 Interest expense, net and amortization of loan fees — — 6,885 6,885 Capital expenditures 220 — — 220 Six Months Ended June 30, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 12,350 $ — $ — $ 12,350 Depreciation and amortization expense 947 782 — 1,729 Income (loss) from operations 5,662 (4,706 ) (2,406 ) (1,450 ) Interest expense, net and amortization of loan fees — — 356 356 Capital expenditures 20,493 5,626 — 26,119 Balance at June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 112,164 $ 54,296 $ 251,306 $ 417,766 Balance at December 31, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 105,631 $ 53,038 $ 251,472 $ 410,141

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On July 30, 2015, PBF GP's board of directors declared a cash distribution, based on the results of the second quarter of 2015, of $0.37 per unit. The distribution is payable on August 31, 2015 to PBFX unit holders of record at the close of business on August 14, 2015.

DESCRIPTION OF THE BUSINESS A17

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	6 Months Ended
	Jun. 30, 2015
RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In April 2015, the FASB issued ASU No. 2015-03, “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which requires debt issuance costs related to a recognized debt liability to be presented on the balance sheet as a direct deduction from the debt liability rather than as an asset. The standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its condensed consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions” (“ASU 2015-06”), which specifies that for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a dropdown transaction should be allocated entirely to the general partner. The standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Partnership believes that its current methodology for calculating earnings per unit is in compliance with the requirements of ASU 2015-06, but will continue to evaluate whether the adoption will have any impact on its consolidated financial statements or disclosures.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Schedule of business acquisitions, by acquisition	December 31, 2014 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Assets Current assets: Cash and cash equivalents $ 14,165 $ — $ 14,165 Accounts receivable - affiliates 11,630 — 11,630 Prepaid expenses and other current assets 295 102 397 Total current assets 26,090 102 26,192 Property, plant and equipment, net 130,779 16,088 146,867 Marketable securities 234,930 — 234,930 Other assets, net 2,152 — 2,152 Total assets $ 393,951 $ 16,190 $ 410,141 Liabilities Current liabilities: Accounts payable - affiliates $ 3,223 $ — $ 3,223 Accounts payable and accrued liabilities 1,021 477 1,498 Total current liabilities 4,244 477 4,721 Long-term debt 510,000 — 510,000 Other long-term liabilities — — — Total Liabilities 514,244 477 514,721 Equity Net investment — 15,713 15,713 Common unitholders - Public 336,369 — 336,369 Common unitholders - PBF LLC (167,787 ) — (167,787 ) Subordinated unitholders - PBF LLC (288,875 ) — (288,875 ) Total Equity (120,293 ) 15,713 (104,580 ) Total Liabilities and Equity $ 393,951 $ 16,190 $ 410,141 Three Months Ended June 30, 2015 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 33,766 $ 1,102 $ 34,868 Costs and expenses: Operating and maintenance expenses 4,356 412 4,768 General and administrative expenses 3,347 382 3,729 Depreciation and amortization 1,547 90 1,637 Total costs and expenses 9,250 884 10,134 Income from operations 24,516 218 24,734 Other income (expense): Interest expense, net and other financing costs (4,627 ) 3 (4,624 ) Amortization of loan fees (306 ) — (306 ) Net income 19,583 221 19,804 Less: Net income attributable to Predecessor — 221 221 Limited partners' interest in net income attributable to the Partnership $ 19,583 $ — $ 19,583 Six Months Ended June 30, 2015 PBF Logistics LP Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 64,330 $ 3,383 $ 67,713 Costs and expenses: Operating and maintenance expenses 11,837 1,365 13,202 General and administrative expenses 6,310 481 6,791 Depreciation and amortization 2,994 276 3,270 Total costs and expenses 21,141 2,122 23,263 Income from operations 43,189 1,261 44,450 Other income (expense): Interest expense, net and other financing costs (6,431 ) 13 (6,418 ) Amortization of loan fees (467 ) — (467 ) Net income 36,291 1,274 37,565 Less: Net income attributable to Predecessor — 1,274 1,274 Limited partners' interest in net income attributable to the Partnership $ 36,291 $ — $ 36,291 Three Months Ended June 30, 2014 PBF Logistics LP DCR West Rack Toledo Storage Facility Delaware City Products Pipeline and Truck Rack Consolidated Results Revenues from affiliates $ 7,782 $ — $ — $ 2,386 $ 10,168 Costs and expenses: Operating and maintenance expenses 1,697 — 2,188 932 4,817 General and administrative expenses 1,427 36 30 116 1,609 Depreciation and amortization 284 — 398 186 868 Total costs and expenses 3,408 36 2,616 1,234 7,294 Income (loss) from operations 4,374 (36 ) (2,616 ) 1,152 2,874 Other income (expense): Interest expense, net and other financing costs (287 ) — — 2 (285 ) Amortization of loan fees (73 ) — — — (73 ) Net income (loss) 4,014 (36 ) (2,616 ) 1,154 2,516 Less: Net income (loss) attributable to Predecessor (1,403 ) (36 ) (2,616 ) 1,154 (2,901 ) Limited partners' interest in net income attributable to the Partnership $ 5,417 $ — $ — $ — $ 5,417

PROPERTY, PLANT AND EQUIPMENT19

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, consisted of the following: June 30, December 31, Land $ 2,329 $ 2,329 Terminals and equipment 82,100 81,826 Storage equipment 55,307 55,006 Pipeline Assets 17,250 17,250 Construction in progress 2,741 972 159,727 157,383 Accumulated depreciation (13,786 ) (10,516 ) Property, plant and equipment, net $ 145,941 $ 146,867

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Schedule of Stockholders Equity	Net Investment Common Units - Common Units - PBF Subordinated Units - PBF IDR Total Balance at December 31, 2014 $ 15,713 $ 336,369 $ (167,787 ) $ (288,875 ) — $ (104,580 ) Net income attributable to Delaware City Products Pipeline and Truck Rack 1,274 — — — — 1,274 Distributions from Delaware City Products Pipeline and Truck Rack (1,012 ) — — — — (1,012 ) Allocation of Delaware City Products Pipeline and Truck Rack assets acquired to unitholders (15,975 ) (11,390 ) 27,365 — — — Distributions to PBF LLC related to Delaware City Products Pipeline and Truck Rack acquisition — — (112,500 ) — — (112,500 ) Quarterly distributions to unitholders (including IDRs) — (11,033 ) (1,325 ) (10,803 ) (30 ) (23,191 ) Net income attributable to Partnership — 17,227 1,769 17,295 — 36,291 Contributions from PBF LLC — — 2,164 — — 2,164 Unit-based compensation expense — 1,613 — — — 1,613 Balance at June 30, 2015 $ — $ 332,786 $ (250,314 ) $ (282,383 ) $ (30 ) $ (199,941 )
Distributions Made to Unitholders	Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 IDR - PBF LLC $ 151 $ — $ 181 $ — Limited partners’ distributions: Common – public 6,049 2,573 11,773 2,573 Common – PBF LLC 952 12 1,853 12 Subordinated – PBF LLC 5,878 2,542 11,438 2,542 Total distributions 13,030 5,127 25,245 5,127 Total cash distributions (1) $ 12,852 $ 5,084 $ 24,878 $ 5,084 ____________________ (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Schedule of earnings	Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Net income (loss) $ 19,804 $ 2,516 $ 37,565 $ (1,806 ) Less distributions declared on: Limited partner common units - public 6,049 2,573 11,773 2,573 Limited partner common units - PBF LLC 952 12 1,853 12 Limited partner subordinated units - PBF LLC 5,878 2,542 11,438 2,542 Incentive distribution rights - PBF LLC 151 — 181 — Total distributions declared 13,030 5,127 25,245 5,127 Earnings less distributions $ 6,774 $ (2,611 ) $ 12,320 $ (6,933 )
Summary of calculation of net income per unit	Six Months Ended June 30, 2015 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 11,773 $ 1,853 $ 11,438 $ 181 $ 25,245 Earnings less distributions 5,454 (84 ) 5,857 1,093 12,320 Net income (loss) $ 17,227 $ 1,769 $ 17,295 $ 1,274 $ 37,565 Weighted-average units outstanding - basic 15,823,475 1,619,086 15,886,553 Weighted-average units outstanding - diluted 15,836,069 1,619,086 15,886,553 Net income per limited partner unit - basic $ 1.09 $ 1.09 $ 1.09 Net income per limited partner unit - diluted $ 1.09 $ 1.09 $ 1.09 Six Months Ended June 30, 2014 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC Incentive Distribution Rights - PBF LLC Total Net income (loss): Distributions declared $ 2,573 $ 12 $ 2,542 $ — $ 5,127 Earnings less distributions 123 1 166 (7,223 ) (6,933 ) Net income (loss) $ 2,696 $ 13 $ 2,708 $ (7,223 ) $ (1,806 ) Weighted-average units outstanding - basic 15,812,500 74,053 15,886,553 Weighted-average units outstanding - diluted 15,813,904 74,053 15,886,553 Net income per limited partner unit - basic $ 0.17 $ 0.17 $ 0.17 Net income per limited partner unit - diluted $ 0.17 $ 0.17 $ 0.17

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Revenues $ 34,868 $ 10,168 $ 67,713 $ 12,350 Operating and maintenance expenses 1,134 264 2,290 625 General and administrative expenses 1,234 523 2,470 1,062

SEGMENT INFORMATION SEGMENT I23

SEGMENT INFORMATION SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 29,642 $ 5,226 $ — $ 34,868 Depreciation and amortization expense 993 644 — 1,637 Income (loss) from operations 25,620 2,843 (3,729 ) 24,734 Interest expense, net and amortization of loan fees — — 4,930 4,930 Capital expenditures 144 — — 144 Three Months Ended June 30, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 10,168 $ — $ — $ 10,168 Depreciation and amortization expense 471 397 — 868 Income (loss) from operations 6,723 (2,240 ) (1,609 ) 2,874 Interest expense, net and amortization of loan fees — — 358 358 Capital expenditures 12,482 4,191 — 16,673 Six Months Ended June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 56,962 $ 10,751 $ — $ 67,713 Depreciation and amortization expense 1,984 1,286 — 3,270 Income (loss) from operations 45,422 5,819 (6,791 ) 44,450 Interest expense, net and amortization of loan fees — — 6,885 6,885 Capital expenditures 220 — — 220 Six Months Ended June 30, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Revenues $ 12,350 $ — $ — $ 12,350 Depreciation and amortization expense 947 782 — 1,729 Income (loss) from operations 5,662 (4,706 ) (2,406 ) (1,450 ) Interest expense, net and amortization of loan fees — — 356 356 Capital expenditures 20,493 5,626 — 26,119 Balance at June 30, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 112,164 $ 54,296 $ 251,306 $ 417,766 Balance at December 31, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 105,631 $ 53,038 $ 251,472 $ 410,141

DESCRIPTION OF THE BUSINESS A24

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - shares	May. 14, 2014	Jun. 30, 2015
PBF Energy [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Percentage of total economic interest		94.30%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage		53.80%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage		46.20%
Common Units [Member]
Limited Partners' Capital Account [Line Items]
Common units sold in public offering (in shares)		15,864,388
Common Units [Member] | IPO [Member]
Limited Partners' Capital Account [Line Items]
Common units sold in public offering (in shares)	15,812,500
Common Units [Member] | Over-Allotment Option [Member]
Limited Partners' Capital Account [Line Items]
Common units sold in public offering (in shares)	2,062,500

DESCRIPTION OF THE BUSINESS A25

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details 1)	Sep. 16, 2014bbl / d	May. 31, 2014LACT	Jun. 30, 2015refinery	Dec. 31, 2013LACT
PBF Holding [Member]
Property, Plant and Equipment [Line Items]
Number of refineries | refinery			3
Toledo Truck Unloading Terminal [Member]
Property, Plant and Equipment [Line Items]
Number of lease automatic custody transfer units				1
Number of lease automatic custody transfer units added		2
Delaware City West Heavy Crude Unloading Rack [Member]
Property, Plant and Equipment [Line Items]
Unloading capacity | bbl / d	40,000

ACQUISITIONS (Details)

ACQUISITIONS (Details)	May. 14, 2015USD ($)bbl / dmi	May. 05, 2015USD ($)shares	Sep. 16, 2014bbl / d	Jun. 30, 2015USD ($)shares	May. 12, 2015
Maturities of marketable securities				$ 1,380,085,000
Proceeds from revolving credit agreement				24,500,000
Repayments of Secured Debt	$ 700,000			700,000
Business Acquisition, Transaction Costs				530,000
Delaware City West Heavy Crude Unloading Rack [Member]
Unloading capacity | bbl / d			40,000
Delaware City Products Pipeline [Member]
Oil and Gas, Pipeline miles | mi	23.4
Oil and Gas, Pipeline Diameter	16
Oil And Gas Plant, Pipeline Capacity | bbl / d	125,000
Delaware City Truck Rack [Member]
Unloading capacity | bbl / d	76,000
Number Of Unloading Lanes	15
Delaware City Products Pipeline and Truck Rack [Member]
Maturities of marketable securities	$ 700,000
Entities Under Common Control, Assets Received, Value	15,975,000
PBF LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned				$ 30,500,000
PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Business Combination, Consideration Transferred		$ 143,000,000
Payments to Acquire Businesses, Gross		112,500,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		$ 30,500,000
Proceeds from revolving credit agreement	23,800,000
Limited Partner [Member] | Common Units [Member] | PBF LLC [Member]
Additional shares issued (in shares) | shares				1,288,420
Limited Partner [Member] | Common Units [Member] | PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Additional shares issued (in shares) | shares		1,288,420
Senior Secured Notes Issued in 2015 [Member]
Debt Instrument, Interest Rate, Stated Percentage		6.875%			6.875%
Senior Secured Notes Issued in 2015 [Member] | PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Payments to Acquire Businesses, Gross		$ 88,000,000
Term Loan [Member]
Proceeds from revolving credit agreement	$ 700,000

ACQUISITIONS - INCOME STATEMENT

ACQUISITIONS - INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Operating and maintenance expenses	4,768		13,202
General and administrative expenses	3,729		6,791
Depreciation and amortization	1,637	868	3,270	1,729
Total costs and expenses	10,134		23,263
Income (loss) from operations	24,734	2,874	44,450	(1,450)
Interest expense, net and other financing costs	(4,624)		(6,418)
Amortization of loan fees	(306)		(467)
Net Income (loss)	19,804	2,516	37,565	(1,806)
Less: Net income (loss) attributable to Predecessor	221		1,274
Limited partners' interest in net income attributable to the Partnership	19,583		36,291
Predecessor [Member]
Revenue from affiliates		10,168		12,350
Operating and maintenance expenses		4,817		9,665
General and administrative expenses		1,609		2,406
Depreciation and amortization		868		1,729
Total costs and expenses		7,294		13,800
Income (loss) from operations		2,874		(1,450)
Interest expense, net and other financing costs		(285)		(283)
Amortization of loan fees		(73)		(73)
Net Income (loss)		2,516	0	(1,806)
Less: Net income (loss) attributable to Predecessor		(2,901)	1,274	(7,223)
Limited partners' interest in net income attributable to the Partnership		5,417		5,417
DCR West Rack Predecessor [Member]
Revenue from affiliates		0		0
Operating and maintenance expenses		0		0
General and administrative expenses		36		66
Depreciation and amortization		0		0
Total costs and expenses		36		66
Income (loss) from operations		(36)		(66)
Interest expense, net and other financing costs		0		0
Amortization of loan fees		0		0
Net Income (loss)		(36)		(66)
Less: Net income (loss) attributable to Predecessor		(36)		(66)
Limited partners' interest in net income attributable to the Partnership		0		0
Toledo Storage Facility [Member]
Revenue from affiliates		0		0
Operating and maintenance expenses		2,188		4,658
General and administrative expenses		30		60
Depreciation and amortization		398		783
Total costs and expenses		2,616		5,501
Income (loss) from operations		(2,616)		(5,501)
Interest expense, net and other financing costs		0		0
Amortization of loan fees		0		0
Net Income (loss)		(2,616)		(5,501)
Less: Net income (loss) attributable to Predecessor		(2,616)		(5,501)
Limited partners' interest in net income attributable to the Partnership		0		0
Delaware City Products Pipeline and Truck Rack [Member]
Revenue from affiliates	1,102	2,386	3,383	4,568
Operating and maintenance expenses	412	932	1,365	1,774
General and administrative expenses	382	116	481	220
Depreciation and amortization	90	186	276	371
Total costs and expenses	884	1,234	2,122	2,365
Income (loss) from operations	218	1,152	1,261	2,203
Interest expense, net and other financing costs	3	2	13	4
Amortization of loan fees	0	0	0	0
Net Income (loss)	221	1,154	1,274	2,207
Less: Net income (loss) attributable to Predecessor	221	1,154	1,274	2,207
Limited partners' interest in net income attributable to the Partnership	0	0	0	0
PBF Logistics LP [Member]
Revenue from affiliates	33,766	7,782	64,330	7,782
Operating and maintenance expenses	4,356	1,697	11,837	3,233
General and administrative expenses	3,347	1,427	6,310	2,060
Depreciation and amortization	1,547	284	2,994	575
Total costs and expenses	9,250	3,408	21,141	5,868
Income (loss) from operations	24,516	4,374	43,189	1,914
Interest expense, net and other financing costs	(4,627)	(287)	(6,431)	(287)
Amortization of loan fees	(306)	(73)	(467)	(73)
Net Income (loss)	19,583	4,014	36,291	1,554
Less: Net income (loss) attributable to Predecessor	0	(1,403)	0	(3,863)
Limited partners' interest in net income attributable to the Partnership	$ 19,583	$ 5,417	$ 36,291	$ 5,417

ACQUISITIONS BALANCE SHEET 12-3

ACQUISITIONS BALANCE SHEET 12-31-14 (Details) - Scenario, Unspecified [Domain] - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Cash and cash equivalents	$ 6,660	$ 14,165
Due from Related Parties, Current	20,333	11,630
Prepaid expenses and other current assets	671	397
Assets, Current	27,664	26,192
Property, plant and equipment, net	145,941	146,867
Marketable securities	234,249	234,930
Other assets, net	9,912	2,152
Total assets	417,766	410,141
Accounts payable - affiliates	1,831	3,223
Accounts payable and accrued liabilities	7,176	1,498
Liabilities, Current	9,007	4,721
Liabilities	617,707	514,721
Long-term Debt, Excluding Current Maturities	608,700	510,000
Other long-term liabilities	0	0
Other Partners' Capital		15,713
Partners Equity	(199,941)	(104,580)
Liabilities and Equity	417,766	410,141
PBF Logistics LP [Member]
Cash and cash equivalents		14,165
Due from Related Parties, Current		11,630
Prepaid expenses and other current assets		295
Assets, Current		26,090
Property, plant and equipment, net		130,779
Marketable securities		234,930
Other assets, net		2,152
Total assets		393,951
Accounts payable - affiliates		3,223
Accounts payable and accrued liabilities		1,021
Liabilities, Current		4,244
Liabilities		514,244
Long-term Debt, Excluding Current Maturities		510,000
Other long-term liabilities		0
Partners Equity		(120,293)
Liabilities and Equity		393,951
Delaware City Products Pipeline and Truck Rack [Member]
Cash and cash equivalents		0
Due from Related Parties, Current		0
Prepaid expenses and other current assets		102
Assets, Current		102
Property, plant and equipment, net		16,088
Marketable securities		0
Other assets, net		0
Total assets		16,190
Accounts payable - affiliates		0
Accounts payable and accrued liabilities		477
Liabilities, Current		477
Liabilities		477
Long-term Debt, Excluding Current Maturities		0
Other long-term liabilities		0
Other Partners' Capital		15,713
Partners Equity		15,713
Liabilities and Equity		16,190
Common Units [Member] | Limited Partner, Public [Member]
Partners Equity	332,786	336,369
Common Units [Member] | Limited Partner, Public [Member] | PBF LLC [Member]
Partners Equity		336,369
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Partners Equity	(250,314)	(167,787)
Subordinated Units [Member] | PBF LLC [Member]
Partners Equity	(282,383)	(288,875)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Partners Equity	$ (282,383)	$ (288,875)

ACQUISITIONS INCOME STATEMENT-

ACQUISITIONS INCOME STATEMENT- 3 MONTHS 6-30-15 (Details) - Scenario, Unspecified [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Operating and maintenance expenses	4,768		13,202
General and administrative expenses	3,729		6,791
Depreciation and amortization	1,637	868	3,270	1,729
Costs and Expenses	10,134		23,263
Income (loss) from operations	24,734	2,874	44,450	(1,450)
Interest expense, net and other financing costs	(4,624)		(6,418)
Amortization of loan fees	(306)		(467)
Net Income (loss)	19,804	2,516	37,565	(1,806)
Less: Net income (loss) attributable to Predecessor	221		1,274
Net Income (Loss) Allocated to Limited Partners	19,583		36,291
PBF Logistics LP [Member]
Revenue from affiliates	33,766	7,782	64,330	7,782
Operating and maintenance expenses	4,356	1,697	11,837	3,233
General and administrative expenses	3,347	1,427	6,310	2,060
Depreciation and amortization	1,547	284	2,994	575
Costs and Expenses	9,250	3,408	21,141	5,868
Income (loss) from operations	24,516	4,374	43,189	1,914
Interest expense, net and other financing costs	(4,627)	(287)	(6,431)	(287)
Amortization of loan fees	(306)	(73)	(467)	(73)
Net Income (loss)	19,583	4,014	36,291	1,554
Less: Net income (loss) attributable to Predecessor	0	(1,403)	0	(3,863)
Net Income (Loss) Allocated to Limited Partners	19,583	5,417	36,291	5,417
Delaware City Products Pipeline and Truck Rack [Member]
Revenue from affiliates	1,102	2,386	3,383	4,568
Operating and maintenance expenses	412	932	1,365	1,774
General and administrative expenses	382	116	481	220
Depreciation and amortization	90	186	276	371
Costs and Expenses	884	1,234	2,122	2,365
Income (loss) from operations	218	1,152	1,261	2,203
Interest expense, net and other financing costs	3	2	13	4
Amortization of loan fees	0	0	0	0
Net Income (loss)	221	1,154	1,274	2,207
Less: Net income (loss) attributable to Predecessor	221	1,154	1,274	2,207
Net Income (Loss) Allocated to Limited Partners	$ 0	$ 0	$ 0	$ 0

ACQUISITIONS INCOME STATEMENT30

ACQUISITIONS INCOME STATEMENT- 6MTHS 6-30-15 (Details) - Scenario, Unspecified [Domain] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Operating and maintenance expenses	4,768		13,202
General and administrative expenses	3,729		6,791
Depreciation and amortization	1,637	868	3,270	1,729
Costs and Expenses	10,134		23,263
Income (loss) from operations	24,734	2,874	44,450	(1,450)
Interest expense, net and other financing costs	(4,624)		(6,418)
Amortization of loan fees	(306)		(467)
Net Income (loss)	19,804	2,516	37,565	(1,806)
Less: Net income (loss) attributable to Predecessor	221		1,274
Net Income (Loss) Allocated to Limited Partners	19,583		36,291
PBF Logistics LP [Member]
Revenue from affiliates	33,766	7,782	64,330	7,782
Operating and maintenance expenses	4,356	1,697	11,837	3,233
General and administrative expenses	3,347	1,427	6,310	2,060
Depreciation and amortization	1,547	284	2,994	575
Costs and Expenses	9,250	3,408	21,141	5,868
Income (loss) from operations	24,516	4,374	43,189	1,914
Interest expense, net and other financing costs	(4,627)	(287)	(6,431)	(287)
Amortization of loan fees	(306)	(73)	(467)	(73)
Net Income (loss)	19,583	4,014	36,291	1,554
Less: Net income (loss) attributable to Predecessor	0	(1,403)	0	(3,863)
Net Income (Loss) Allocated to Limited Partners	19,583	5,417	36,291	5,417
Delaware City Products Pipeline and Truck Rack [Member]
Revenue from affiliates	1,102	2,386	3,383	4,568
Operating and maintenance expenses	412	932	1,365	1,774
General and administrative expenses	382	116	481	220
Depreciation and amortization	90	186	276	371
Costs and Expenses	884	1,234	2,122	2,365
Income (loss) from operations	218	1,152	1,261	2,203
Interest expense, net and other financing costs	3	2	13	4
Amortization of loan fees	0	0	0	0
Net Income (loss)	221	1,154	1,274	2,207
Less: Net income (loss) attributable to Predecessor	221	1,154	1,274	2,207
Net Income (Loss) Allocated to Limited Partners	$ 0	$ 0	$ 0	$ 0

ACQUISITIONS INCOME STATEMENT31

ACQUISITIONS INCOME STATEMENT- 6MTHS 6-30-14 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Operating and maintenance expenses	4,768		13,202
General and administrative expenses	3,729		6,791
Depreciation and amortization	1,637	868	3,270	1,729
Costs and Expenses	10,134		23,263
Income (loss) from operations	24,734	2,874	44,450	(1,450)
Interest expense, net and other financing costs	(4,624)		(6,418)
Amortization of loan fees	(306)		(467)
Net Income (loss)	19,804	2,516	37,565	(1,806)
Less: Net income (loss) attributable to Predecessor	221		1,274
Net Income (Loss) Allocated to Limited Partners	19,583		36,291
Predecessor [Member]
Revenue from affiliates		10,168		12,350
Operating and maintenance expenses		4,817		9,665
General and administrative expenses		1,609		2,406
Depreciation and amortization		868		1,729
Costs and Expenses		7,294		13,800
Income (loss) from operations		2,874		(1,450)
Interest expense, net and other financing costs		(285)		(283)
Amortization of loan fees		(73)		(73)
Net Income (loss)		2,516	0	(1,806)
Less: Net income (loss) attributable to Predecessor		(2,901)	1,274	(7,223)
Net Income (Loss) Allocated to Limited Partners		5,417		5,417
PBF Logistics LP [Member]
Revenue from affiliates	33,766	7,782	64,330	7,782
Operating and maintenance expenses	4,356	1,697	11,837	3,233
General and administrative expenses	3,347	1,427	6,310	2,060
Depreciation and amortization	1,547	284	2,994	575
Costs and Expenses	9,250	3,408	21,141	5,868
Income (loss) from operations	24,516	4,374	43,189	1,914
Interest expense, net and other financing costs	(4,627)	(287)	(6,431)	(287)
Amortization of loan fees	(306)	(73)	(467)	(73)
Net Income (loss)	19,583	4,014	36,291	1,554
Less: Net income (loss) attributable to Predecessor	0	(1,403)	0	(3,863)
Net Income (Loss) Allocated to Limited Partners	19,583	5,417	36,291	5,417
DCR West Rack Predecessor [Member]
Revenue from affiliates		0		0
Operating and maintenance expenses		0		0
General and administrative expenses		36		66
Depreciation and amortization		0		0
Costs and Expenses		36		66
Income (loss) from operations		(36)		(66)
Interest expense, net and other financing costs		0		0
Amortization of loan fees		0		0
Net Income (loss)		(36)		(66)
Less: Net income (loss) attributable to Predecessor		(36)		(66)
Net Income (Loss) Allocated to Limited Partners		0		0
Toledo Storage Facility [Member]
Revenue from affiliates		0		0
Operating and maintenance expenses		2,188		4,658
General and administrative expenses		30		60
Depreciation and amortization		398		783
Costs and Expenses		2,616		5,501
Income (loss) from operations		(2,616)		(5,501)
Interest expense, net and other financing costs		0		0
Amortization of loan fees		0		0
Net Income (loss)		(2,616)		(5,501)
Less: Net income (loss) attributable to Predecessor		(2,616)		(5,501)
Net Income (Loss) Allocated to Limited Partners		0		0
Delaware City Products Pipeline and Truck Rack [Member]
Revenue from affiliates	1,102	2,386	3,383	4,568
Operating and maintenance expenses	412	932	1,365	1,774
General and administrative expenses	382	116	481	220
Depreciation and amortization	90	186	276	371
Costs and Expenses	884	1,234	2,122	2,365
Income (loss) from operations	218	1,152	1,261	2,203
Interest expense, net and other financing costs	3	2	13	4
Amortization of loan fees	0	0	0	0
Net Income (loss)	221	1,154	1,274	2,207
Less: Net income (loss) attributable to Predecessor	221	1,154	1,274	2,207
Net Income (Loss) Allocated to Limited Partners	$ 0	$ 0	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT32

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 159,727	$ 157,383
Accumulated depreciation	(13,786)	(10,516)
Property, plant and equipment, net	145,941	146,867
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,329	2,329
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	82,100	81,826
Storage Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	55,307	55,006
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,250	17,250
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 2,741	$ 972

DEBT (Details)

DEBT (Details)	May. 12, 2015USD ($)	May. 05, 2015USD ($)	May. 14, 2014USD ($)renewal	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Long-term Debt				$ 608,700,000	$ 510,000,000
Long-term Debt, Excluding Current Maturities				608,700,000	510,000,000
Proceeds from Issuance of Secured Debt	$ 343,000,000
Repayments of Lines of Credit	255,000,000			275,100,000
Debt Instrument, Fair Value Disclosure				608,700,000	510,000,000
Term Loan [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Debt instrument term			3 years
Debt instrument, amount borrowed			$ 300,000,000
Term Loan [Member] | Wells Fargo Bank [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate			0.25%
Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed	$ 350,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.875%	6.875%
Term Loan [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Long-term Debt, Excluding Current Maturities				234,200,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount				2,000,000
Long-term Debt, Excluding Current Maturities				$ 24,500,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Debt instrument term			5 years
Available increase in borrowing capacity			$ 275,000,000
Maximum including higher borrowing capacity option			600,000,000
Maximum borrowing capacity			$ 275,000,000		$ 325,000,000
Renewal term			1 year
Number of renewals | renewal			2
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Spread on variable rate			0.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Minimum [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate			1.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Spread on variable rate			1.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Maximum [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate			2.75%
Standby Letters of Credit [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 25,000,000
Initial Purchasers [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed	$ 330,090,000
Management [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed	$ 19,910,000
Delaware City Products Pipeline and Truck Rack [Member] | PBF LLC [Member]
Debt Instrument [Line Items]
Payments to Acquire Businesses, Gross		$ 112,500,000
Delaware City Products Pipeline and Truck Rack [Member] | PBF LLC [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Payments to Acquire Businesses, Gross		$ 88,000,000
Debt Instrument, Redemption, Period One [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		35.00%
Debt Instrument, Redemption Price, Percentage		106.875%
Debt Instrument, Redemption, Period Two [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		101.00%
Debt Instrument, Redemption, Period Three [Member] | Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		100.00%

EQUITY (Details)

EQUITY (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor	$ 221,000			$ 1,274,000
Partners' Capital Account, Contributions				(1,012,000)
Partners' Capital Account, Other Distributions				(112,500,000)
Allocation Of Net Sponsor Investment To Unitholders				0
Other Partners' Capital						$ 15,713,000
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		$ (104,580,000)		(104,580,000)
Partners' Capital Account, Distributions				(23,191,000)
Net Income (loss)	19,804,000		$ 2,516,000	37,565,000	$ (1,806,000)
Net income attributable to Partnership	19,583,000			36,291,000
Contributions from PBF LLC				2,164,000
Partners' Capital Account, Unit-based Compensation				1,613,000
Partners Equity, End of Period	(199,941,000)			$ (199,941,000)		(104,580,000)
Cash distribution	$ 12,026,000	$ 10,885,000
Cash distribution (in dollars per share)	$ 0.35	$ 0.33
Limited Partner, Public [Member]
Capital Unit [Line Items]
Limited partner interest percentage	46.20%			46.20%
Common Units [Member]
Capital Unit [Line Items]
Common units sold in public offering (in shares)				15,864,388
Common Units [Member] | Limited Partner, Public [Member]
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor				$ 0
Partners' Capital Account, Contributions				0
Partners' Capital Account, Other Distributions				0
Allocation Of Net Sponsor Investment To Unitholders				(11,390,000)
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		$ 336,369,000		336,369,000
Partners' Capital Account, Distributions				(11,033,000)
Net Income (loss)				17,227,000
Contributions from PBF LLC				0
Partners' Capital Account, Unit-based Compensation				1,613,000
Partners Equity, End of Period	$ 332,786,000			332,786,000		336,369,000
Common Units [Member] | Limited Partner, Public [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		336,369,000		336,369,000
Partners Equity, End of Period						336,369,000
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor				0
Partners' Capital Account, Contributions				0
Partners' Capital Account, Other Distributions				(112,500,000)
Allocation Of Net Sponsor Investment To Unitholders				$ 27,365,000
Units owned	2,572,944			2,572,944
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		(167,787,000)		$ (167,787,000)
Partners' Capital Account, Distributions				(1,325,000)
Net Income (loss)				1,769,000
Contributions from PBF LLC				2,164,000
Partners' Capital Account, Unit-based Compensation				0
Partners Equity, End of Period	$ (250,314,000)			(250,314,000)		(167,787,000)
Subordinated Units [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		(288,875,000)		(288,875,000)
Partners Equity, End of Period	$ (282,383,000)			(282,383,000)		(288,875,000)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor				0
Partners' Capital Account, Contributions				0
Partners' Capital Account, Other Distributions				0
Allocation Of Net Sponsor Investment To Unitholders				$ 0
Units owned	15,886,553			15,886,553
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		(288,875,000)		$ (288,875,000)
Partners' Capital Account, Distributions				(10,803,000)
Net Income (loss)				17,295,000
Contributions from PBF LLC				0
Partners' Capital Account, Unit-based Compensation				0
Partners Equity, End of Period	$ (282,383,000)			(282,383,000)		(288,875,000)
Incentive Distribution Rights [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor				0
Partners' Capital Account, Contributions				0
Partners' Capital Account, Other Distributions				0
Allocation Of Net Sponsor Investment To Unitholders				0
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		0		0
Partners' Capital Account, Distributions				(30,000)
Net Income (loss)				0
Contributions from PBF LLC				0
Partners' Capital Account, Unit-based Compensation				0
Partners Equity, End of Period	(30,000)			(30,000)		0
PBF LLC [Member]
Capital Unit [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 30,500,000			$ 30,500,000
PBF LLC [Member] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage	53.80%			53.80%
PBF LLC [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Additional shares issued (in shares)				1,288,420
Predecessor [Member]
Capital Unit [Line Items]
Less: Net income (loss) attributable to Predecessor			(2,901,000)	$ 1,274,000	(7,223,000)
Partners' Capital Account, Contributions				(1,012,000)
Partners' Capital Account, Other Distributions				0
Allocation Of Net Sponsor Investment To Unitholders				(15,975,000)
Other Partners' Capital	$ 0			0		15,713,000
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period		$ 15,713,000		15,713,000
Partners' Capital Account, Distributions				0
Net Income (loss)			2,516,000	0	(1,806,000)
Net income attributable to Partnership			$ 5,417,000		$ 5,417,000
Contributions from PBF LLC				0
Partners' Capital Account, Unit-based Compensation				$ 0
Partners Equity, End of Period						$ 15,713,000
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Shares, Issued	59,507			59,507

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Distribution Made to Limited Partner [Line Items]
Distributions declared	$ 13,030	$ 5,127	$ 25,245	$ 5,127
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	12,852	5,084	24,878	5,084
General Partner [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	151	0
Limited Partner Common Units, PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	952	12	1,853	12
Limited Partner, Subordinated Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	5,878	2,542	11,438	2,542
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	151	0	181	0
Limited Partner Common Units, Public [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	$ 6,049	$ 2,573	$ 11,773	$ 2,573

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense		$ 683	$ 1,613
Unit-based compensation expense associated with accelerated vesting		$ 0	$ 510
Long-Term Incentive Plan [Member] | Phantom Unit Award [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Service vesting period	4 years

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 30, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net Income (loss)		$ 19,804	$ 2,516	$ 37,565	$ (1,806)
Distributions declared		13,030	5,127	25,245	5,127
Earnings less distributions		6,774	(2,611)	12,320	(6,933)
Net income (loss)		$ 19,804	$ 2,516	$ 37,565	$ (1,806)
Phantom Unit Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		437,485	264,000	442,375	264,000
Limited Partner Common Units, Public [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 6,049	$ 2,573	$ 11,773	$ 2,573
Earnings less distributions		3,168	123	5,454	123
Net income (loss)		$ 9,217	$ 2,696	$ 17,227	$ 2,696
Weighted-average units outstanding - basic (in shares)		15,834,092	15,812,500	15,823,475	15,812,500
Weighted-average units outstanding - diluted (in shares)		15,858,690	15,813,904	15,836,069	15,813,904
Net income per limited partner unit - basic (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
Net income per limited partner unit - diluted (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
Limited Partner Common Units, PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 952	$ 12	$ 1,853	$ 12
Earnings less distributions		168	1	(84)	1
Net income (loss)		$ 1,120	$ 13	$ 1,769	$ 13
Weighted-average units outstanding - basic (in shares)		1,942,739	74,053	1,619,086	74,053
Weighted-average units outstanding - diluted (in shares)		1,942,739	74,053	1,619,086	74,053
Net income per limited partner unit - basic (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
Net income per limited partner unit - diluted (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 5,878	$ 2,542	$ 11,438	$ 2,542
Earnings less distributions		3,368	166	5,857	166
Net income (loss)		$ 9,246	$ 2,708	$ 17,295	$ 2,708
Weighted-average units outstanding - basic (in shares)		15,886,553	15,886,553	15,886,553	15,886,553
Weighted-average units outstanding - diluted (in shares)		15,886,553	15,886,553	15,886,553	15,886,553
Net income per limited partner unit - basic (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
Net income per limited partner unit - diluted (in dollars per share)		$ 0.58	$ 0.17	$ 1.09	$ 0.17
General Partner [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 151	$ 0
Incentive Distribution Rights - PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		151	0	$ 181	$ 0
Earnings less distributions		70	(2,901)	1,093	(7,223)
Net income (loss)		$ 221	$ (2,901)	$ 1,274	$ (7,223)
Limited Partner [Member] | PBF LLC [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Additional shares issued (in shares)				1,288,420
Limited Partner [Member] | Delaware City West Heavy Crude Unloading Rack [Member] | PBF LLC [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Additional shares issued (in shares)				1,288,420,000		1,210,471
Subsequent Event [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared	$ 13,030

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 14, 2014claim
Delaware Coastal Zone Act [Member] | Judicial Appeal [Member]
Loss Contingencies [Line Items]
Number of administrative appeals (in claims) | claim		2
DCR Assets [Member] | Environmental Issue [Member] | Valero [Member]
Loss Contingencies [Line Items]
Pre-acquisition environmental obligations	$ 75,000,000
DCR Assets [Member] | Environmental Issue [Member] | PBF Energy and Valero [Member]
Loss Contingencies [Line Items]
Pre-acquisition environmental obligations	$ 20,000,000
Environmental insurance policy term	10 years

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details)	May. 15, 2015renewal$ / bbl	May. 14, 2015bbl / d	Dec. 31, 2014renewal	May. 14, 2014USD ($)
Related Party Transaction [Line Items]
Number of Contract Renewals | renewal			2
Term of Renewal			5 years
Delaware City Rail Unloading Terminal [Member]
Related Party Transaction [Line Items]
Term of Agreement			7 years
Toledo Truck Unloading Terminal [Member]
Related Party Transaction [Line Items]
Term of Agreement			7 years
Delaware City West Heavy Crude Unloading Rack [Member]
Related Party Transaction [Line Items]
Term of Agreement			7 years
Toledo Storage Facility [Member]
Related Party Transaction [Line Items]
Term of Agreement			10 years
Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	10 years
Delaware Truck Loading Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	10 years
Delaware City Pipeline and Terminaling Agreements [Member]
Related Party Transaction [Line Items]
Number of Contract Renewals | renewal	2
Term of Renewal	5 years
Minimum [Member]
Related Party Transaction [Line Items]
Term of Agreement			7 years
Maximum [Member]
Related Party Transaction [Line Items]
Term of Agreement			10 years
PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member] | Delaware City Products Pipeline [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		50,000
Oil And Gas Plant, Terminaling Services Fee, Base Commitment | $ / bbl	0.5266
Refined Clean Product [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member] | Delaware City Truck Rack [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		30,000
Oil And Gas Plant, Terminaling Services Fee, Base Commitment | $ / bbl	0.462
LPGs [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member] | Delaware City Truck Rack [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		5,000
Oil And Gas Plant, Terminaling Services Fee, Base Commitment | $ / bbl	2.52
Line of Credit [Member] | Wells Fargo Bank [Member] | Revolving Credit Facility [Member]
Related Party Transaction [Line Items]
Maximum including higher borrowing capacity option | $				$ 600,000,000

RELATED PARTY TRANSACTIONS OMNI

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
PBF LLC [Member] | Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Administrative fee	$ 2,350

RELATED PARTY TRANSACTIONS SU41

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Related Party Transaction [Line Items]
Revenue from affiliates	$ 34,868	$ 10,168	$ 67,713	$ 12,350
Operating and maintenance expenses	1,134	264	2,290	625
General and administrative expenses	$ 1,234	$ 523	$ 2,470	$ 1,062

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands, bbl in Millions	May. 14, 2015bbl / dmi	Sep. 16, 2014bbl / d	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)bbl / dbbl	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)segmenttank
Segment Reporting Information [Line Items]
Reportable segments | segment							2
Revenue from affiliates			$ 34,868	$ 10,168	$ 67,713	$ 12,350
Depreciation and amortization			1,637	868	3,270	1,729
Income (loss) from operations			24,734	2,874	44,450	(1,450)
Interest expense, net and amortization of loan fees			4,930	358	6,885	356
Capital expenditures			144	16,673	220	26,119
Total assets			417,766		417,766		$ 410,141
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Revenue from affiliates			29,642	10,168	56,962	12,350
Depreciation and amortization			993	471	1,984	947
Income (loss) from operations			25,620	6,723	45,422	5,662
Interest expense, net and amortization of loan fees			0	0	0	0
Capital expenditures			144	12,482	220	20,493
Total assets			112,164		112,164		105,631
Storage Segment [Member]
Segment Reporting Information [Line Items]
Revenue from affiliates			5,226	0	10,751	0
Depreciation and amortization			644	397	1,286	782
Income (loss) from operations			2,843	(2,240)	5,819	(4,706)
Interest expense, net and amortization of loan fees			0	0	0	0
Capital expenditures			0	4,191	0	5,626
Total assets			54,296		54,296		53,038
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Revenue from affiliates			0	0	0	0
Depreciation and amortization			0	0	0	0
Income (loss) from operations			(3,729)	(1,609)	(6,791)	(2,406)
Interest expense, net and amortization of loan fees			4,930	358	6,885	356
Capital expenditures			0	$ 0	0	$ 0
Total assets			$ 251,306		$ 251,306		$ 251,472
Delaware City Rail Unloading Terminal [Member] | Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Unloading capacity | bbl / d					130,000
Delaware City West Heavy Crude Unloading Rack [Member]
Segment Reporting Information [Line Items]
Unloading capacity | bbl / d		40,000
Delaware City West Heavy Crude Unloading Rack [Member] | Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Unloading capacity | bbl / d					40,000
Toledo Truck Unloading Terminal [Member] | Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total throughput capacity | bbl / d					22,500
Propane Truck Loading Facility [Member] | Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Unloading capacity | bbl / d					11,000
Toledo Tank Farm [Member] | Storage Segment [Member]
Segment Reporting Information [Line Items]
Number of storage tanks | tank							30
Maximum storage capacity | bbl					0
Maximum throughput capacity, crude oil | bbl					0
Maximum throughput capacity, refined product and intermediates | bbl					0
Delaware City Products Pipeline [Member]
Segment Reporting Information [Line Items]
Oil and Gas, Pipeline miles | mi	23.4
Oil and Gas, Pipeline Diameter	16
Oil And Gas Plant, Pipeline Capacity | bbl / d	125,000
Delaware City Truck Rack [Member]
Segment Reporting Information [Line Items]
Unloading capacity | bbl / d	76,000
Number Of Unloading Lanes	15

SUBSEQUENT EVENTS Subsequent ev

SUBSEQUENT EVENTS Subsequent event (Details)	Jul. 30, 2015$ / shares
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.37