PBF Logistics (PBFX) 10-K 24 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Feb. 22, 2017	Jun. 30, 2016
Entity Information [Line Items]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	1,582,568
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Public Float			$ 413
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Common Units [Member]
Entity Information [Line Items]
Entity Common Units, Units Outstanding		25,876,472
Subordinated Units [Member]
Entity Information [Line Items]
Entity Common Units, Units Outstanding		15,886,553

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 64,221	$ 18,678
Marketable securities - current	40,024	0
Accounts receivable - affiliates	37,863	23,949
Accounts receivable	4,294	0
Prepaid expenses and other current assets	1,657	469
Total current assets	148,059	43,096
Property, plant and equipment, net	600,071	145,548
Marketable securities	0	234,258
Total assets	748,130	422,902
Current liabilities:
Accounts payable - affiliates	7,631	3,438
Accounts payable and accrued liabilities	18,371	5,504
Current portion of long-term debt	39,664	0
Deferred revenue	952	0
Total current liabilities	66,618	8,942
Long-term debt	532,011	599,635
Other long-term liabilities	3,161	0
Total liabilities	601,790	608,577
Commitments and contingencies (Note 9)
Equity:
Net investment - Predecessor	0	0
Partners Equity	(33,542)	(185,675)
Noncontrolling interest	179,882	0
Total equity	146,340	(185,675)
Total liabilities and equity	748,130	422,902
Common Units [Member] | Limited Partner, Public [Member]
Equity:
Partners Equity	434,456	340,317
Total equity	434,456	340,317
Common Units [Member] | Limited Partner, Affiliate [Member]
Equity:
Partners Equity	(193,181)	(248,363)
Total equity	(193,181)	(248,363)
Subordinated Units [Member]
Equity:
Partners Equity	(276,083)	(277,094)
Subordinated Units [Member] | Limited Partner, Affiliate [Member]
Equity:
Total equity	(276,083)	(277,094)
Incentive Distribution Rights [Member]
Equity:
Partners Equity	1,266	(535)
Total equity	$ 1,266	$ (535)

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Dec. 31, 2015shares
Subordinated Units [Member]
Common units issued	15,886,553
Common units outstanding	15,886,553
Limited Partner, Public [Member] | Common Units [Member]
Common units issued	15,924,676
Common units outstanding	15,924,676
Limited Partner, Affiliate [Member] | Common Units [Member]
Common units issued	2,572,944
Common units outstanding	2,575,944

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue:
Affiliate	$ 175,448	$ 142,102	$ 59,403
Third-party	11,887	0	0
Total Revenue	187,335	142,102	59,403
Costs and expenses:
Operating and maintenance expenses	44,162	25,255	26,215
General and administrative expenses	16,962	13,889	8,201
Depreciation and amortization	14,156	6,582	4,473
Total costs and expenses	75,280	45,726	38,889
Income from operations	112,055	96,376	20,514
Other expense:
Interest expense, net	(28,755)	(19,939)	(2,307)
Amortization of loan fees	(1,678)	(1,315)	(365)
Net income	81,622	75,122	17,842
Less: Net (loss) income attributable to Predecessor	(5,017)	1,274	(12,122)
Less: Net income attributable to noncontrolling interest	5,679	0	0
Net income attributable to PBF Logistics LP unitholders	$ 80,960	$ 73,848	$ 29,964
Common Units [Member]
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 2.01	$ 2.18	$ 0.94
Common - diluted (in dollars per share)	$ 2.01	$ 2.18	$ 0.94
Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic And Diluted, Other Disclosures [Abstract]
Common - basic (in shares)	22,288,118	17,956,152	16,167,802
Common - diluted (in shares)	22,338,784	17,956,152	16,169,827
Subordinated Units [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)	$ 2.01	$ 2.18	$ 0.93
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	15,886,553

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income	$ 81,622	$ 75,122	$ 17,842
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	14,156	6,582	4,473
Amortization of loan fees	(1,678)	(1,315)	(365)
Unit-based compensation expense	4,360	4,279	1,086
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(12,439)	(12,319)	(11,630)
Accounts receivable	(4,294)	0	0
Prepaid expenses and other current assets	3,152	(117)	(296)
Accounts payable - affiliates	3,513	215	3,223
Accounts payable and accrued liabilities	7,920	3,488	(2,176)
Increase (Decrease) in Deferred Revenue	952	0	0
Other assets and liabilities	(1,002)	(19)	0
Net cash provided by operations	99,618	78,546	12,887
Cash flows from investing activities:
Plains Asset Purchase	(98,373)	0	0
Expenditures for property, plant and equipment	(16,307)	(2,046)	(47,805)
Purchases of marketable securities	(1,909,965)	(2,067,286)	(1,918,637)
Maturities of marketable securities	2,104,209	2,067,983	1,683,708
Net cash provided by (used in) investing activities	79,564	(1,349)	(282,734)
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions	138,378	0	340,957
Offering costs for issuance of common units	0	0	(5,000)
Distribution to PBF LLC related to Offering	0	0	(328,664)
Distribution to PBF LLC related to Acquisitions	(175,000)	(112,500)	(270,000)
Distributions to unitholders	(67,534)	(49,524)	(14,916)
Distribution to parent	0	(1,036)	0
Contribution from parent	353	0	54,077
Proceeds from issuance of senior notes	0	350,000	0
Proceeds from term loan	0	0	300,000
Repayment of term loan	(194,536)	(700)	(65,100)
Proceeds from revolving credit facility	194,700	24,500	275,100
Repayment of revolving credit facility	(30,000)	(275,100)	0
Deferred financing costs	0	(8,324)	(2,517)
Net cash (used in) provided by financing activities	(133,639)	(72,684)	283,937
Net change in cash and cash equivalents	45,543	4,513	14,090
Cash and cash equivalents at beginning of year	18,678	14,165	75
Cash and cash equivalents at end of period	64,221	18,678	14,165
Supplemental disclosure of non-cash investing and financing activities:
Contribution of net assets from PBF LLC	15	3,256	32,575
Accrued capital expenditures	1,540	0	39
Cash paid for interest	$ 28,668	$ 17,017	$ 2,153

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY - USD ($) $ in Thousands	Total	Net Investment [Member]	Common Units [Member]Limited Partner, Public [Member]	Common Units [Member]Limited Partner, Affiliate [Member]	Subordinated Units [Member]	Subordinated Units [Member]Limited Partner, Affiliate [Member]	Incentive Distribution Rights [Member]	Noncontrolling Interest [Member]
Balance, beginning of period at Dec. 31, 2013	$ 98,369	$ 98,369	$ 0	$ 0		$ 0	$ 0	$ 0
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income	17,842
Net income attributable to TVPC	12,122	12,122	0	0		0	0	0
Sponsor contributions to the Predecessor	54,077	54,077	0	0		0	0	0
Allocation of Predecessor net investment to unitholders	0	(30,906)	0	143		30,763	0	0
Allocation of DCR West Rack assets acquired to the unitholders	0	(39,279)	(4,249)	43,528		0	0	0
Allocation of Toledo Storage Facility assets acquired to the unitholders	0	(54,426)	(3,768)	58,194		0	0	0
Distribution to PBF LLC related to Offering	(328,664)	0	0	(1,525)		(327,139)	0	0
Distributions to PBF LLC related to the TVPC Acquisition	(270,000)	0	0	(270,000)		0	0	0
Quarterly cash distributions to unitholders	(14,916)	0	(7,397)	(211)		(7,308)	0	0
Proceeds from issuance of common units, net of underwriters’ discount and commissions	340,957	0	340,957	0		0	0	0
Net income attributable to PBF Logistics LP unitholders	29,964	0	14,740	415		14,809	0	0
Contributions from PBF LLC	1,669	0	0	1,669		0	0	0
Unit-based compensation expense	1,086	0	1,086	0		0	0	0
Offering costs	(5,000)	0	(5,000)	0		0	0	0
Balance, end of period at Dec. 31, 2014	(104,580)	15,713	336,369	(167,787)		(288,875)	0	0
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income	75,122
Net income attributable to TVPC	(1,274)	(1,274)	0	0		0	0	0
Allocation of DCR West Rack assets acquired to the unitholders	0	(15,975)	(11,390)	27,365		0	0	0
Distribution from Delaware City Products Pipeline and Truck Rack	(1,012)	(1,012)	0	0		0	0	0
Distributions to PBF LLC related to the TVPC Acquisition	(112,500)	0	0	(112,500)		0	0	0
Quarterly cash distributions to unitholders	(50,151)	0	(23,458)	(3,282)		(22,876)	(535)	0
Proceeds from issuance of common units, net of underwriters’ discount and commissions	0
Net income attributable to PBF Logistics LP unitholders	73,848	0	34,606	4,585		34,657	0	0
Contributions from PBF LLC	3,256	0	0	3,256		0	0	0
Unit-based compensation expense	4,279	0	4,279	0		0	0	0
Other	(89)	0	(89)	0		0	0	0
Net Investment, ending balance at Dec. 31, 2015	(185,675)		340,317	(248,363)	$ (277,094)		(535)
Balance, end of period at Dec. 31, 2015	(185,675)	0	340,317	(248,363)		(277,094)	(535)	0
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income	81,622
Net income attributable to TVPC	5,017	5,017	0	0		0	0	0
Sponsor contributions to the Predecessor	351,475	351,475	0	0		0	0	0
Allocation of DCR West Rack assets acquired to the unitholders	0	(346,458)	0	174,650		(2,158)	0	173,966
Distributions to PBF LLC related to the TVPC Acquisition	(175,000)	0	0	(175,000)		0	0	0
Quarterly cash distributions to unitholders	(68,442)	0	(33,714)	(4,374)		(27,006)	(3,348)	0
Proceeds from issuance of common units, net of underwriters’ discount and commissions	138,378	0	83,434	54,944		0	0	0
Net income attributable to PBF Logistics LP unitholders	80,960
Net income attributable to PBF Logistics LP unitholders	86,639	0	39,840	5,170		31,919	4,031	5,679
Contributions from PBF LLC	15	0	0	15		0	0	0
Unit-based compensation expense	4,360	0	4,360	0		0	0	0
Other	(393)	0	219	(223)		(1,744)	1,118	237
Net Investment, ending balance at Dec. 31, 2016	(33,542)		434,456	(193,181)	$ (276,083)		1,266
Balance, end of period at Dec. 31, 2016	$ 146,340	$ 0	$ 434,456	$ (193,181)		$ (276,083)	$ 1,266	$ 179,882

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2016
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 December 31, 2016 owned 96.5% 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”). As of December 31, 2016 , PBF LLC held a 44.2% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights (“IDRs”), with the remaining 55.8% limited partner interest owned by public unit holders. PBFX engages in the receiving, handling, storage and transferring 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, products or intermediates that it handles and does not engage in the trading of any commodities. PBFX’s assets are integral to the operations of PBF Holding’s refineries located in Toledo, Ohio, Delaware City, Delaware, Paulsboro, New Jersey and Torrance, California. Acquisitions in 2016 On April 29, 2016, the Partnership’s wholly-owned subsidiary, PBF Logistics Products Terminals LLC (“PLPT”), purchased four refined product terminals (the “East Coast Terminals”), from an affiliate of Plains All American Pipeline, L.P. (the “Plains Asset Purchase”) for an aggregate purchase price of $100,000 , less working capital adjustments. This acquisition was accounted for as a business combination under accounting principles generally accepted in the United States of America (“U.S. GAAP”). Refer to Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements for further discussion regarding the Plains Asset Purchase. On August 31, 2016, the Partnership, through its wholly-owned subsidiary, PBFX Operating Company LLC (“PBFX Op Co”), acquired a 50% controlling equity interest in Torrance Valley Pipeline Company LLC (“TVPC”), from PBF LLC, for an aggregate purchase price of $175,000 (the “TVPC Acquisition”). TVPC owns the San Joaquin Valley Pipeline system (the “Torrance Valley Pipeline”), which supports PBF Holding’s Torrance Refinery. The Torrance Valley Pipeline consists of the M55, M1 and M70 pipeline systems, including pipeline stations with storage capacity and truck unloading capability. This acquisition is accounted for as a transfer of assets between entities under common control under U.S. GAAP. Refer to Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements for further discussion regarding the TVPC Acquisition. Equity Offering On April 5, 2016, PBFX completed a public offering of an aggregate of 2,875,000 common units, including 375,000 common units that were sold pursuant to the full exercise by the underwriter of its option to purchase additional common units, for net proceeds of $51,625 , after deducting underwriting discounts and commissions and other offering expenses (the “April 2016 Offering”). On August 17, 2016, PBFX completed a public offering of an aggregate of 4,000,000 common units, with an underwriter’s option to purchase an additional 600,000 common units, of which 375,000 units were subsequently purchased on September 14, 2016, for a total of 4,375,000 shares and total net proceeds of $86,753 , after deducting underwriting discounts and commissions and other offering expenses (the “August 2016 Offering”). A portion of the proceeds from the August 2016 Offering were used to fund the TVPC Acquisition. Subsequent to the Offering, the Acquisitions from PBF (as defined below) and the Plains Asset Purchase, the Partnership continues to generate a substantial majority of its revenue from transactions with PBF Holding. Principles of Combination and Consolidation and Basis of Presentation 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 five 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 included a double loop track and ancillary pumping and unloading equipment, which was part of PBF Holding’s Delaware City, Delaware Refinery, and the Toledo Truck Unloading Terminal (“Toledo Truck Terminal”), which included lease automatic custody transfer (“LACT”) units, which was part of PBF Holding’s Toledo Refinery, which together with the DCR Rail Terminal, we refer to as the IPO Assets. In separate transactions in 2014 and 2015, the Partnership acquired the Delaware City West Heavy Unloading Rack (the “DCR West Rack”), a heavy crude oil rail unloading facility at the Delaware City Refinery, a tank farm and related facilities located at PBF Energy’s Toledo Refinery (the “Toledo Storage Facility”), a products pipeline and related facilities located at PBF Energy’s Delaware City Refinery (the “Delaware City Products Pipeline”) and a truck rack and related facilities located at PBF Energy’s Delaware City Refinery (the “Delaware City Truck Rack”). The Delaware City Products Pipeline and Delaware City Truck Rack are collectively referred to as the “Delaware City Products Pipeline and Truck Rack”. On August 31, 2016, the Partnership, through its wholly-owned subsidiary, PBFX Op Co, acquired, from PBF LLC, 50% of the issued and outstanding limited liability company interests of TVPC. TVPC owns the Torrance Valley Pipeline, which supports PBF Holding’s Torrance Refinery. The transactions entered into after the Offering 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, the Delaware Products Pipeline and Truck Rack and the Torrance Valley Pipeline are collectively referred to as the “Contributed Assets.” The financial statements presented in this Annual Report on Form 10-K include the consolidated financial results of PBF MLP Predecessor (the “Predecessor”), PBFX’s predecessor for accounting purposes, for periods presented through May 13, 2014, and the consolidated financial results of PBFX for the period beginning May 14, 2014, the closing date of the Offering. The balance sheet as of December 31, 2016 and 2015, presents solely the consolidated financial position of PBFX. PBFX recorded the DCR West Rack Acquisition (as defined in Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements), the Toledo Storage Facility Acquisition (as defined in Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements), the Delaware City Products Pipeline and Truck Rack Acquisition (as defined in Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements) and the TVPC Acquisition at PBF Energy’s historical book value, as the acquisitions were treated as a reorganization of entities under common control. We have retrospectively adjusted the financial information of the Predecessor and PBFX contained herein to include the historical results of the Contributed Assets prior to the effective date of each transaction. The financial statements of our Predecessor and the Contributed Assets 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. Refer to Note 3 “Acquisitions” of the Notes to Consolidated Financial Statements for further discussion. The Consolidated Balance Sheet as of December 31, 2016 also includes an immaterial adjustment to equity to reflect the impact of acceleration of vesting of certain prior year phantom unit awards.

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF ACCOUNTING POLICIES	SUMMARY OF ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Business Combinations The Partnership uses the acquisition method of accounting for third-party acquisitions for the recognition of assets acquired and liabilities assumed in business combinations at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, the Partnership obtains the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While the Partnership’s management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions. The Acquisitions from PBF were transfers between entities under common control. Accordingly, the Partnership records the assets that were acquired from PBF Energy on its consolidated balance sheet at PBF Energy’s historical carrying value rather than fair value as these assets. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less, but exclude debt or equity securities classified as marketable securities. Marketable Securities 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 (as defined below). The terms of the marketable securities range from one to three months and are classified on the balance sheet as current assets. The gross unrecognized holding gains and losses as of December 31, 2016 and 2015 were not material. As of December 31, 2016 , these investments are used as collateral to secure the Term Loan (as defined below) and are intended to be used only to fund future capital expenditures. Property, Plant and Equipment Property, plant and equipment are recorded at cost. PBFX capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. PBFX capitalizes the interest cost associated with major construction projects based on the effective interest rate of its total borrowings. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. PBFX’s depreciable property, plant and equipment are comprised of storage, pipelines, terminals and equipment which are depreciated using the straight-line method over estimated useful lives of 5 - 25 years . Long-Lived Assets PBFX reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results. Asset Retirement Obligations PBFX records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time PBFX incurs that liability, which is generally when the asset is purchased, constructed, or leased. PBFX records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, PBFX will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of PBFX’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. PBFX therefore considers the settlement date of these obligations to be indeterminable. Accordingly, PBFX cannot calculate an associated asset retirement liability for these obligations at this time. PBFX will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable. Product Imbalances The Partnership incurs product imbalances as a result of tank storage volume fluctuations within the East Coast Terminals. Fluctuations are due to differences in the measurements of actual product stored as compared to total consigned volumes per the customer. The Partnership uses a year-to-date weighted average market price to value our assets and liabilities related to product imbalances. Product imbalance liabilities are included in “Accounts payable and accrued liabilities” and product imbalance assets are included in “Prepaid expenses and other current assets” in the consolidated balance sheets. As of and for the period ended December 31, 2016, the imbalance amounts were immaterial. Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and the impact that current regulations may have on our remediation plans. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of PBFX’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties. Revenue Recognition PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, storing and pipeline services based on the greater of contractual minimum volume commitments (“MVCs”) or the delivery of actual volumes transferred based on contractual rates applied to throughput volumes. Prior to the Offering and effective date of the Acquisitions from PBF, PBFX’s assets were part of the integrated operations of PBF Energy. With the exception of the Delaware City Products Pipeline, the operation of our assets did not generate third-party or inter-entity revenue. The Predecessor, with the exception of the revenue generated by the Delaware Products Pipeline prior to August 2013, generally recognized only the costs and did not record revenue associated with the receiving, handling, storing and transferring services provided to PBF Energy on an intercompany basis. Following the closing of the Offering and Acquisitions from PBF, PBFX’s revenues were generated by commercial agreements with subsidiaries of PBF Energy. In addition, subsequent to the Plains Asset Purchase, PBFX has begun to generate third-party revenue related to the East Coast Terminals. Revenues at the East Coast Terminals are recognized as products are shipped through or stored at our terminals. Billings to customers for throughput services at the East Coast Terminals are billed monthly for actual totals shipped through our terminals. A portion of our fee-based agreements provide for fixed demand charges, which are recognized as revenue pursuant to the contract terms. Billings to customers for tank lease obligations at the East Coast Terminals occur in the prior month and are recorded as deferred revenue which is recognized in the period in which the customer receives such storage services. Unit-Based Compensation PBF GP provides unit-based compensation to certain officers, non-employee directors and seconded employees of our general partner or its affiliates, consisting of phantom units. The fair value of PBFX’s phantom units are measured based on the fair market value of the underlying common units on the date of the grant based on the common unit closing price on the grant date. The estimated fair value of PBFX’s phantom units is amortized over the vesting period using the straight-line method. Awards typically vest over a four year service period, subject to acceleration if certain conditions are met. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are included in general and administrative expenses. Net Income Per Unit In addition to the common and subordinated units, PBFX has identified the general partner interest and IDRs as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners. Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units. Prior to May 14, 2014, PBF Energy owned all of the limited partner interest in PBFX and, accordingly, PBFX did not calculate or report net income per unit. Net income (loss) attributable to the Acquisitions from PBF prior to each Effective Date was allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss), therefore there is no retrospective adjustment to previously reported net income per unit. Fair Value of Financial Instruments The estimated fair value of cash, accounts receivable, certain other current assets, accounts payable, certain accrued expenses and other current liabilities approximates their carrying value reflected in the Consolidated Financial Statements because of the short-term maturity of the instruments. 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. PBFX uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, PBFX measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements. Income Taxes PBFX is not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account his, her or its share of items of income, gain, loss and deduction in computing his, her or its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of PBFX’s assets, the acquisition price of such partner’s units and the taxable income allocation requirements under the Second Amended and Restated Agreement of Limited Partnership of the Partnership (“partnership agreement”). We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units. Prior to the Offering, PBFX was included in PBF LLC’s U.S. federal income tax return. As PBF LLC is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for U.S. federal or state income tax in the accompanying financial statements. Recent Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 that provide certain implementation guidance related to ASU 2014-09 (collectively, the Company refers to ASU 2014-09 and these additional ASUs as the “Updated Revenue Recognition Guidance”).The Updated Revenue Recognition Guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. Under ASU 2015-14, this guidance becomes effective for interim and annual periods beginning after December 15, 2017 and permits the use of either the retrospective or modified retrospective method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Partnership’s business processes, accounting systems, controls and financial statement disclosures. The Partnership’s preliminary expectation is that it will adopt this guidance using the modified retrospective method whereby a cumulative effect adjustment is recognized upon adoption and the Updated Revenue Recognition is applied prospectively. It is not anticipated that the Partnership will early adopt this new guidance. The working group is in the early stages of its implementation plan and continues to evaluate the impact of this new standard, including certain industry specific issues, on the Partnership’s consolidated financial statements and related disclosures. At this time, The Partnership is unable to estimate the full impact of the standard. In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”), which amends how entities measure equity investments that do not result in consolidation and are not accounted for under the equity method and how they present changes in the fair value of financial liabilities measured under the fair value option that are attributable to their own credit. ASU 2016-01 also changes certain disclosure requirements and other aspects of current U.S. GAAP but does not change the guidance for classifying and measuring investments in debt securities and loans. Under ASU 2016-01, this guidance becomes effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted in certain circumstances. The Partnership does not currently have any investments accounted for under the equity method but will apply this new standard should it acquire any such investments. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. The new guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership has established a working group to study the new guidance in ASU 2016-02. This working group was formed during 2016 and has begun the process of compiling a central repository for all leases the Partnership, and its subsidiaries entered into for further analysis as the implementation project progresses. It is not anticipated that the Partnership will early adopt this new guidance. The working group continues to evaluate the impact of this new standard on the Partnership’s Consolidated Financial Statements and related disclosures. At this time, the Partnership has identified that the most significant impacts of this new guidance will be to bring nearly all leases on its balance sheet with “right of use assets” and “lease obligation liabilities” as well as accelerating the interest expense component of financing leases. In March 2016, the FASB issued ASU No. 2016-06, “Derivatives and Hedging (Topic 815) Contingent Put and Call Options in Debt Instruments a consensus of the FASB Emerging Issues Task Force” (“ASU 2016-06”), to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The guidance in ASU 2016-06 applies to all entities that are issuers of or investors in debt instruments (or hybrid financial instruments that are determined to have a debt host) with embedded call (put) options. ASU 2016-06 is effective for interim and annual periods beginning after December 15, 2016, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In March 2016, the FASB issued ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”) which is intended to simplify certain aspects of the accounting for share-based payments to employees including allowing companies to elect to recognize forfeitures as they occur rather than estimate them. ASU 2016-09 is effective for interim and annual periods beginning after December 15, 2016, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”) which requires that credit losses on available-for-sale debt securities should be measured in a manner similar to current U.S. GAAP. However, the amendments in ASU 2016-13 require that credit losses be presented as an allowance rather than as a write-down. ASU 2016-13 is effective for interim and annual periods beginning after December 15, 2019, and requires a modified retrospective approach to adoption. Early adoption is permitted for interim and annual periods beginning after December 15, 2018. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which reduces the existing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory” (“ASU 2016- 16”), which reduces the existing diversity in practice in how income tax consequences of an intra-entity transfer of an asset other than inventory should be recognized. The amendments in ASU 2016-16 require an entity to recognize such income tax consequences when the intra-entity transfer occurs rather than waiting until such time as the asset has been sold to an outside party. The amendments do not contain any new disclosure requirements but point out that certain existing income tax disclosures might be applicable in the period an intra-entity transfer of an asset other than inventory occurs. ASU 2016-16 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted as of the beginning of an annual reporting period for which interim or annual statements have not been issued. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”), which amends the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current U.S. GAAP. The amendments in this ASU require that reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, to include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. ASU 2016-17 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. The Company will apply the provisions of this guidance for determining if it has acquired a business or a set of assets for future acquisitions, if any, after it becomes effective.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Third-Party Acquisition Plains Asset Purchase On April 29, 2016, the Partnership’s wholly-owned subsidiary, PLPT, completed the Plains Asset Purchase. The East Coast Terminals, located in and around Philadelphia, Pennsylvania, include product tanks, pipeline connections to the Colonial Pipeline Company, Buckeye Partners, Sunoco Logistics Partners and other proprietary pipeline systems, truck loading lanes and marine facilities capable of handling barges and ships. The aggregate purchase price for the Plains Asset Purchase was $100,000 , less working capital adjustments. The consideration was funded by the Partnership with $98,336 in proceeds from the sale of marketable securities. The Partnership borrowed an additional $98,500 under its Revolving Credit Facility (as defined in Note 5 “Debt” of the Notes to Consolidated Financial Statements), which was used to repay $98,336 of its Term Loan (as defined in Note 5 “Debt” of the Notes to Consolidated Financial Statements) in order to release $98,336 in marketable securities that had collateralized the Term Loan. Subsequent to the closing of the Plains Asset Purchase, the Partnership recorded an adjustment to the preliminary estimate for working capital of $37 as an increase to Prepaid expenses and other current assets. The final purchase price and fair value allocation were completed as of December 31, 2016. PBFX accounted for the Plains Asset Purchase as a business combination under U.S. GAAP whereby the Partnership recognizes assets acquired and liabilities assumed in an acquisition at their estimated fair values as of the date of acquisition. The final purchase price and its allocation are dependent on final reconciliations of working capital and other items subject to agreement by both parties. The total purchase consideration and the fair values of the assets and liabilities at the acquisition date were as follows: Purchase Price Gross purchase price $ 100,000 Working capital adjustments (1,627 ) Total consideration $ 98,373 The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Prepaid expenses and other current assets $ 4,221 Property, plant and equipment 99,342 Accounts payable and accrued expenses (3,174 ) Other long-term liabilities (2,016 ) Fair value of net assets acquired $ 98,373 The Partnership’s Consolidated Financial Statements for the year-ended December 31, 2016 include the results of operations of the East Coast Terminals since April 29, 2016 during which period the East Coast Terminals contributed affiliate revenue of $3,303 , third-party revenue of $11,871 and net income of $5,133 . On an unaudited pro forma basis, the revenues and net income of PBFX assuming the acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what PBFX’s actual results would have been had the Plains Asset Purchase occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Plains Asset Purchase financing. Year Ended December 31, 2016 Year Ended (Unaudited) Pro forma revenues $ 194,129 $ 159,474 Pro forma net income attributable to PBF Logistics LP unitholders: 86,059 68,819 Pro forma net income per limited partner unit: Common units - basic $ 2.11 $ 1.84 Common units - diluted 2.11 1.84 Subordinated units - basic and diluted 2.11 1.84 Acquisitions from PBF TVPC Acquisition On August 31, 2016, the Partnership entered into a contribution agreement with PBF LLC (the “Contribution Agreement V”). Pursuant to Contribution Agreement V, the Partnership, through its wholly-owned subsidiary, PBFX Op Co, acquired from PBF LLC, 50% of the issued and outstanding limited liability company interests of TVPC, whose assets consist of the Torrance Valley Pipeline, which supports PBF Holding’s Torrance Refinery. The Torrance Valley Pipeline consists of the M55, M1 and M70 pipeline systems, including pipeline stations with storage capacity and truck unloading capability. Total consideration paid to PBF LLC was $175,000 . The consideration was funded by the Partnership with $20,000 of cash on hand, $76,200 in proceeds from the sale of marketable securities, and $78,800 in net proceeds from the August 2016 Equity Offering. The Partnership borrowed an additional $76,200 under its Revolving Credit Facility (as defined in Note 5 “Debt” of the Notes to Consolidated Financial Statements), which was used to repay $76,200 of its Term Loan (as defined in Note 5 “Debt” of the Notes to Consolidated Financial Statements) in order to release $76,200 in marketable securities that had collateralized the Term Loan. The following table summarizes the preliminary fair values of the assets and liabilities as of July 1, 2016, the acquisition date of the Torrance Valley Pipeline, which was included in the acquisition by PBF Energy of the Torrance Refinery and related logistical assets. Subsequent adjustments may be recorded upon the completion of the valuation and the final determination of the purchase price allocation. Fair Value Allocation Property, plant and equipment $ 351,475 Other long-term liabilities (1,475 ) Fair value of net assets acquired $ 350,000 The Partnership’s Consolidated Financial Statements for the year-ended December 31, 2016 include the results of operations of TVPC since July 1, 2016, including the historical results prior to its acquisition on August 31, 2016, during which period TVPC contributed affiliate revenue of $24,717 and net income of $6,341 . On an unaudited pro forma basis, the revenues and net income of PBFX assuming the acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what PBFX’s actual results would have been had the TVPC Acquisition occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the TVPC Acquisition financing. Year Ended Year Ended (Unaudited) Pro forma revenues $ 235,052 $ 213,678 Pro forma net income attributable to PBF Logistics LP unitholders: 90,967 92,280 Pro forma net income per limited partner unit: Common units - basic $ 2.18 $ 2.38 Common units - diluted 2.18 2.38 Subordinated units - basic and diluted 2.18 2.38 Delaware City Products Pipeline and Truck Rack Acquisition On May 5, 2015, the Partnership entered into a contribution agreement between the Partnership and PBF LLC (the “Contribution Agreement IV”). Pursuant to the terms of the Contribution Agreement IV, 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 consist of a products pipeline, truck rack and related facilities located at PBF Energy’s Delaware City Refinery for total consideration payable 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 (the “2023 Notes”), sale of approximately $700 in marketable securities and $23,800 in borrowings under the Partnership’s Revolving Credit Facility. The Delaware City Products Pipeline and Truck Rack Acquisition closed on May 15, 2015. The Partnership borrowed an additional $700 under its Revolving Credit Facility to repay $700 of its outstanding Term Loan in order to release the $700 in marketable securities that had collateralized PBFX’s Term Loan. Toledo Storage Facility Acquisition On December 2, 2014, the Partnership entered into a Contribution Agreement with PBF LLC (the “Contribution Agreement III”). Pursuant to the terms of the Contribution Agreement III, PBF LLC contributed to the Partnership all of the issued and outstanding limited liability company interests of Toledo Terminaling Company LLC (“Toledo Terminaling”), whose assets consist of a tank farm and related facilities located at PBF Energy’s Toledo Refinery, including a propane storage and loading facility, for total consideration payable to PBF LLC of $150,000 , consisting of $135,000 of cash and $15,000 of Partnership common units, or 620,935 common units (the “Toledo Storage Facility Acquisition”). The Toledo Storage Facility Acquisition closed on December 11, 2014. The cash consideration was funded by the Partnership from the proceeds from the sale of $30,000 in marketable securities and $105,000 in borrowings under the Revolving Credit Facility. The Partnership borrowed an additional $30,000 under its Revolving Credit Facility to repay $30,000 of its Term Loan in order to release the $30,000 in marketable securities that had collateralized the Term Loan. DCR West Rack Acquisition On September 16, 2014, the Partnership entered into a Contribution Agreement (the “Contribution Agreement II”) with PBF LLC. Pursuant to the terms of the Contribution Agreement II, PBF LLC contributed to the Partnership all of the equity interests of Delaware City Terminaling Company II LLC (“DCT II”), which assets consisted solely of the DCR West Rack, for total consideration payable to PBF LLC of $150,000 , consisting of $135,000 of cash and $15,000 of Partnership common units, or 589,536 common units (the “DCR West Rack Acquisition”). The cash consideration was funded by the Partnership from the proceeds from the sale of $30,000 in marketable securities and $105,000 in borrowings under the Revolving Credit Facility. The DCR West Rack Acquisition closed on September 30, 2014 . The Partnership borrowed an additional $30,000 under the Revolving Credit Facility to repay $30,000 of its Term Loan in order to release the $30,000 in marketable securities that had collateralized the Term Loan. Immediately following the closing of the DCR West Rack Acquisition, DCT II was merged with and into Delaware City Terminaling, a wholly-owned subsidiary of the Partnership, with all property, rights, liabilities and obligations of DCT II vesting in Delaware City Terminaling as the surviving company. As the Acquisitions from PBF were considered transfers of businesses between entities under common control, the TVPC assets and liabilities were transferred at their historical carrying value, whose net value was $345,989 as of August 31, 2016, of which 50% was allocated to noncontrolling interest in equity (“NCI”). The Delaware City Products Pipeline and Truck Rack were transferred at their historical carrying value of $15,975 on May 15, 2015, the Toledo Storage Facility was transferred at its historical carrying value of $54,426 on December 11, 2014, and the DCR West Rack was transferred at its historical carrying value of $39,279 on September 30, 2014, The historical financial statements have been retrospectively adjusted to reflect the results of operations, financial position, and cash flows of the DCR West Rack, Toledo Storage Facility, Delaware City Products Pipeline and Truck Rack and TVPC with 50% of net income of TVPC allocated to NCI as if it was owned by the Partnership for all periods presented. Net income (loss) attributable to the DCR West Rack, Toledo Storage Facility, Delaware City Products Pipeline and Truck Rack and TVPC prior to their respective effective dates were allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss), therefore there is no retrospective adjustment to net income per unit. PBFX’s Consolidated Financial Statements include TVPC, a variable interest entity with the interest in TVPC not owned by PBFX reflected as a reduction to net income and equity as a noncontrolling interest. In accordance with the Amended and Restated Limited Liability Company Agreement of TVPC (the “TVPC LLC Agreement”), PBFX Op Co serves as TVPC’s managing member. PBFX, through its ownership of PBFX Op Co, has the sole ability to direct the activities of TVPC that most significantly impact its economic performance. PBFX is also considered to be the primary beneficiary for accounting purposes and as a result fully consolidates TVPC. TVPC provides transportation and storage services to PBF Holding, primarily under fee-based contracts. Acquisition Expenses PBFX incurred acquisition related costs of $3,522 for the year ended December 31, 2016, consisting primarily of consulting and legal expenses related to the Plains Asset Purchase, the TVPC Acquisition and other pending and non-consummated acquisitions. Acquisition related costs were $830 for the year ended December 31, 2015, primarily related to the Delaware City Products Pipeline and Truck Rack acquisition. Acquisition related costs were $1,100 for the year ended December 31, 2014 primarily related to the DCR West Rack and the Toledo Storage Facility acquisitions. These costs are included in the consolidated income statement in general and administrative expenses.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, consisted of the following: December 31, December 31, Land $ 99,497 $ 2,417 Terminals and equipment 165,234 80,718 Pipelines 286,034 18,546 Storage facilities 62,238 60,959 Construction in progress 18,321 5 631,324 162,645 Accumulated depreciation (31,253 ) (17,097 ) Property, plant and equipment, net $ 600,071 $ 145,548 Capitalized interest in connection with construction in progress during 2016 and 2015 was $118 and $0 , respectively.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
DEBT	DEBT On May 14, 2014, in connection with the closing of the Offering, the Partnership entered into 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 Revolving Credit Facility was increased from $275,000 to $325,000 in December 2014 and from $325,000 to $360,000 in May 2016. The Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. The Partnership can increase the maximum amount of the Revolving Credit Facility by an aggregate amount of up to $240,000 , 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 a $25,000 sublimit 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 all the Partnership’s assets (including the Partnership’s equity interests in Delaware City Terminaling) and those of the Partnership’s restricted subsidiaries (other than excluded assets 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 a distribution 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. Borrowings under the Term Loan bear interest either at the Base Rate (as defined in the Term Loan), or at LIBOR plus an applicable margin equal to 0.25% . The Revolving Credit Facility contains affirmative and negative covenants customary for revolving credit facilities of this nature which, among other things, limit or restrict the Partnership’s ability and the ability of its restricted subsidiaries to incur or guarantee debt, incur liens, make investments, make restricted payments, amend material contracts, engage in certain business activities, engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets, enter into burdensome agreements or enter into transactions with affiliates on terms which are not arm’s length. The Term Loan contains affirmative and negative covenants customary for term loans of this nature which, among other things, limit the Partnership’s use of the proceeds and restrict the Partnership’s ability to incur liens and enter into burdensome agreements. Additionally, under the terms of the Revolving Credit Facility, the Partnership is required to maintain the following financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period then ended (or such shorter period as shall apply, the “Measurement Period”): (a) until such time as the Partnership obtains an investment grade credit rating, a Consolidated Interest Coverage Ratio (as defined in the Revolving Credit Facility), of at least 2.50 to 1.00; (b) a Consolidated Total Leverage Ratio (as defined in the Revolving Credit Facility) of not greater than 4.00 to 1.00 (or 4.50 to 1.00 at any time after (i) the Partnership has issued at least $100,000 of unsecured notes, and (ii) in addition to clause (i), upon consummation of a material permitted acquisition (as defined in the Revolving Credit Facility) and for two-hundred seventy days immediately thereafter (an “Increase Period”), if elected by the Partnership by written notice to the administrative agent given on or prior to the date of such acquisition, the maximum permitted Consolidated Total Leverage Ratio shall be increased by 0.50 above the otherwise relevant level (the “Step-Up”), provided that Increase Periods may not be successive unless the ratio has been complied with for at least one Measurement Period ending after such Increase Period (i.e., without giving effect to the Step-Up); and (c) after the Partnership has issued at least $100,000 of unsecured notes, a Consolidated Senior Secured Leverage Ratio (as defined in the Revolving Credit Facility) of not greater than 3.50 to 1.00. The Revolving Credit Facility generally prohibits the Partnership from making cash distributions (subject to certain exceptions) except for so long as no default or event of default exists or would be caused thereby, and only to the extent permitted by the partnership agreement, the Partnership may make cash distributions to unitholders up to its the amount of the Partnership’s Available Cash (as defined in the partnership agreement). The Revolving Credit Facility and Term Loan contain events of default customary for transactions of their nature, including, but not limited to (and subject to any applicable grace periods), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the Revolving Credit Facility or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in the Partnership’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the agreements, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against the Partnership and the collateral as may be available to the lenders under the agreements and related documentation or applicable law. At December 31, 2016 , PBFX had $189,200 of borrowings and $3,610 of letters of credit outstanding under the Revolving Credit Facility and $39,664 outstanding under the Term Loan. Senior 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 (as defined below) and Deutsche Bank Trust Company Americas, as Trustee, under which the Issuers issued $350,000 in aggregate principal amount of 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 offering expenses. The 2023 Notes are guaranteed on a senior unsecured basis by Delaware City Terminaling, Toledo Terminaling Company LLC (“Toledo Terminaling”), DPC, DCLC, TVPC and PBFX Op Co (collectively, the “Guarantors” and each a “Guarantor”). In addition, PBF LLC provides 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 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 pays interest on the 2023 Notes semi-annually in cash in arrears on May 15 and November 15 of each year. The 2023 Notes will mature on May 15, 2023. The 2023 Notes will be senior to any future subordinated indebtedness the Issuers may incur. The Indenture contains customary terms, events of default and covenants for transactions of this nature. 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 The estimated fair values of the Revolving Credit Facility and Term Loan approximate 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 was approximately $346,135 at December 31, 2016. The carrying value and fair value of PBFX’s debt, exclusive of unamortized debt issuance costs, was approximately $578,864 and $574,999 as of December 31, 2016 and $608,700 and $580,422 as of December 31, 2015, respectively. Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2017 $ 39,664 2018 — 2019 189,200 2020 — 2021 — Thereafter 350,000 Total debt outstanding 578,864 Unamortized debt issuance costs (7,189 ) Net carrying value of debt $ 571,675

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
EQUITY	EQUITY PBFX had 23,271,174 common units held by the public outstanding as of December 31, 2016 . PBF Energy owns 2,572,944 of PBFX’s common units and 15,886,553 of PBFX’s subordinated units constituting an aggregate of 44.2% of PBFX’s limited partner interest as of December 31, 2016 . In accordance with the 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 the partnership agreement. Issuance of Additional Interests The 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 2016, the Partnership issued an additional 2,875,000 units in connection with the April 2016 Offering and 4,375,000 units in connection with the August 2016 Offering. It is possible that PBFX will fund future acquisitions through the issuance of additional common units, subordinated units or other partnership interests. 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. During 2014, PBFX partially funded the Acquisitions from PBF with $30,000 of Partnership common units, or 1,210,471 common units. Additionally, 116,349 , 137,007 and 0 of the Partnership’s phantom units issued under the PBFX 2014 Long-Term Incentive Plan (“LTIP”) vested into common units held by certain directors, officers and current and former employees of our general partner or its affiliates during the year-ended December 31, 2016, 2015 and 2014, respectively. 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. Refer to Note 7 “Unit-Based Compensation” of the Notes to Consolidated Financial Statements for further information. Noncontrolling Interest PBFX’s subsidiary PBFX Op Co holds a 50% controlling interest in TVPC, with the other 50% interest in TVPC held by TVP Holding Company LLC (“TVP Holding”), a subsidiary of PBF Holding. PBFX Op Co is the sole managing member of TVPC. PBFX, through its ownership of PBFX Op Co, consolidates the financial results of TVPC, and records a noncontrolling interest for the economic interest in TVPC held by TVP Holding. Noncontrolling interest on the consolidated statements of operations includes the portion of net income or loss attributable to the economic interest in TVPC held by TVP Holding. Noncontrolling interest on the consolidated balance sheets includes the portion of net assets of TVPC attributable to TVP Holding. 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. Percentage Allocations of Available Cash from Operating Surplus The following table illustrates the percentage allocations of available cash from operating surplus between the unitholders and PBF LLC (in its capacity as the holder of PBFX’s IDRs) based on the specified target distribution levels. The amounts set forth under “Marginal Percentage Interest in Distributions” are the percentage interests of PBF LLC and the unitholders in any available cash from operating surplus PBFX distributes up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for PBFX’s unitholders and PBF LLC for the minimum quarterly distribution are also applicable to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for PBF LLC assume that there are no arrearages on common units and that PBF LLC continues to own all of the IDRs. Total Quarterly Distribution Marginal Percentage Interest in Distributions Unitholders PBF LLC (as holder of Incentive Distribution Rights) Minimum Quarterly Distribution up to $0.300 100.0 % — First Target Distribution above $0.300 up to $0.345 100.0 % — Second Target Distribution above $0.345 up to $0.375 85.0 % 15.0 % Third Target Distribution above $0.375 up to $0.450 75.0 % 25.0 % Thereafter above $0.450 50.0 % 50.0 % The partnership agreement sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders will receive. PBFX declares distributions subsequent to quarter end. The tables below summarize our 2016 and 2015 quarterly distribution cash declarations, payments and scheduled payments through March 13, 2017: 2016 Declaration Date Record Date Payment Date Quarterly Distribution per Common and Subordinated Unit First quarter April 28 May 13 May 31 $ 0.42 Second quarter July 29 August 9 August 23 0.43 Third quarter October 28 November 8 November 22 0.44 Fourth quarter February 16, 2017 February 27, 2017 March 13, 2017 0.45 Total $ 1.74 2015 Declaration Date Record Date Payment Date Quarterly Distribution per Common and Subordinated Unit First quarter April 30 May 15 May 29 $ 0.35 Second quarter July 30 August 14 August 31 0.37 Third quarter October 29 November 13 November 30 0.39 Fourth quarter February 11, 2016 February 22, 2016 March 8, 2016 0.41 Total $ 1.52 Our distributions are declared subsequent to quarter end. The following table reflects the allocation of total cash distributions to the general and limited partners applicable to the period in which the distributions were earned: Year Ended December 31, 2016 Year Ended IDR - PBF LLC $ 4,031 $ 1,118 Limited partners’ distributions: Common units – public 37,755 24,843 Common units – PBF LLC 4,477 3,911 Subordinated units – PBF LLC 27,642 24,148 Total distributions 73,905 54,020 Total cash distributions (1) $ 72,914 $ 53,319 ____________________ (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
UNIT-BASED COMPENSATION	UNIT-BASED COMPENSATION PBF GP’s board of directors adopted 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. Under the LTIP, PBFX issues phantom unit awards to certain directors, officers and seconded 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. Total unrecognized compensation cost related to PBFX’s nonvested phantom units totaled $5,855 as of December 31, 2016 , which is expected to be recognized over a weighted-average period of four years . The fair value of nonvested service phantom units outstanding as of December 31, 2016 , totaled $12,693 . Unit-based compensation expense related to the Partnership that was included in general and administrative expense in the Partnership’s consolidated statements of operations was $4,360 , $4,279 and $1,086 for the year-ended December 31, 2016 , 2015 and 2014, respectively. In the year-ended December 31, 2016 , 2015 and 2014, unit-based compensation expense includes $1,123 , $1,459 and $0 of expense associated with the accelerated vesting of phantom units in accordance with grant agreements related to the retirement of certain of PBF GP’s officers, respectively. A summary of PBFX’s unit award activity for the years ended December 31, 2016 , 2015 and 2014, is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2013 — $ — Granted 285,522 26.57 Vested — — Forfeited (10,000 ) 26.74 Nonvested at December 31, 2014 275,522 $ 26.56 Granted 266,360 23.92 Vested (137,007 ) 25.83 Forfeited (1,500 ) 26.74 Nonvested at December 31, 2015 403,375 $ 25.06 Granted 284,854 19.95 Vested (116,349 ) 25.24 Forfeited (7,000 ) 23.20 Nonvested at December 31, 2016 564,880 $ 22.47 PBFX’s long-term incentive plans provide for the issuance of distribution equivalent rights (“DERs”) in connection with phantom unit awards. A DER entitles the participant, upon vesting of the related phantom units, to a mandatory cash payment equal to the product of the number of vested phantom unit awards and the cash distribution per common unit paid by PBFX to its common unitholders. Cash payments made in connection with DERs are charged to partners’ equity, accrued and paid upon vesting.

NET INCOME PER UNIT

NET INCOME PER UNIT	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
NET INCOME PER UNIT	NET INCOME PER UNIT 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. Diluted net income per unit excludes the effects of 324,729 , 403,375 and 254,000 phantom units because they were anti-dilutive for the years ended December 31, 2016 , 2015 and 2014, respectively. 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 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. In 2016, the Partnership issued 2,875,000 common units in April 2016 in connection with the April 2016 Offering and 4,000,000 units in August 2016 and 375,000 , upon exercise of the underwriter’s purchase option, units in September 2016 in connection with the August 2016 Offering. In 2015, the Partnership issued 1,288,420 common units to PBF LLC in conjunction with the Delaware City Products Pipeline and Truck Rack Acquisition. During 2014, the Partnership issued 1,210,471 common units 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 limited partners and IDR holders for that reporting period. The following table shows the calculation of earnings less distributions: Year Ended December 31, 2016 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to PBF Logistics LP unitholders: Distributions declared $ 37,755 $ 4,477 $ 27,642 $ 4,031 $ 73,905 Earnings less distributions 2,085 693 4,277 — 7,055 Net income attributable to PBF Logistics LP unitholders $ 39,840 $ 5,170 $ 31,919 $ 4,031 $ 80,960 Weighted-average units outstanding - basic 19,715,174 2,572,944 15,886,553 Weighted-average units outstanding - diluted 19,765,840 2,572,944 15,886,553 Net income per limited partner unit - basic $ 2.01 $ 2.01 $ 2.01 Net income per limited partner unit - diluted $ 2.01 $ 2.01 $ 2.01 Year Ended December 31, 2015 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to PBF Logistics LP unitholders: Distributions declared $ 24,843 $ 3,911 $ 24,148 $ 1,118 $ 54,020 Earnings less distributions 9,763 674 10,509 156 21,102 Net income attributable to PBF Logistics LP unitholders $ 34,606 $ 4,585 $ 34,657 $ 1,274 $ 75,122 Weighted-average units outstanding - basic 15,856,217 2,099,935 15,886,553 Weighted-average units outstanding - diluted 15,856,217 2,099,935 15,886,553 Net income per limited partner unit - basic $ 2.18 $ 2.18 $ 2.18 Net income per limited partner unit - diluted $ 2.18 $ 2.18 $ 2.18 Year Ended December 31, 2014 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income (loss) attributable to the Partnership: Distributions declared $ 12,706 $ 635 $ 12,551 $ — $ 25,892 Earnings less distributions 2,034 (220 ) 2,258 (12,122 ) (8,050 ) Net income attributable to PBF Logistics LP unitholders $ 14,740 $ 415 $ 14,809 $ (12,122 ) $ 17,842 Weighted-average units outstanding - basic 15,812,500 355,302 15,886,553 Weighted-average units outstanding - diluted 15,814,525 355,302 15,886,553 Net income per limited partner unit - basic $ 0.93 $ 1.17 $ 0.93 Net income per limited partner unit - diluted $ 0.93 $ 1.17 $ 0.93

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The DCR Rail Terminal and the 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. In 2013, Delaware City Refinery obtained a permit to allow loading of crude oil onto barges. The issuance of the permit was appealed by environmental interest groups and the Delaware Department of Natural Resources and Environmental Control’s (“DNREC”) issuance was ultimately upheld. On December 23, 2016, Delaware City Refinery received a Notice of Violation (“NOV”) from DNREC concerning a potential violation of the DNREC order authorizing the shipment of crude oil by barge from the Delaware City Refinery. The NOV alleges that Delaware City Refinery made shipments to locations other than the Paulsboro Refinery in violation of the order and requests certain additional information but no penalties have been assessed at this time. On February 7, 2017, the Delaware City Refinery responded to the NOV. On December 28, 2016, DNREC issued a Coastal Zone Act permit (the “Ethanol Permit”) to Delaware City Refinery allowing the utilization of existing tanks and existing marine loading equipment at their existing facilities to enable denatured ethanol to be loaded from storage tanks to marine vessels and shipped to offsite facilities. On January 13, 2017, the issuance of the Ethanol Permit was appealed by two environmental groups and the board has 60 days from the date of the appeal to hold a public hearing and render a final decision. The hearing is scheduled for February 27, 2017. 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 retain 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 the Toledo Refinery acquisition, Sunoco Inc. (R&M) remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011, subject to certain limitations. In connection with the Plains Asset Purchase, the Partnership is responsible for the environmental remediation costs for conditions that existed on the closing date up to a maximum of $250 per year for ten years, with Plains All American Pipeline, L.P. remaining responsible for any and all additional costs above such amounts during such period. The environmental liability of $2,173 recorded as of December 31, 2016 represents the present value of expected future costs discounted at a rate of 1.83% . At December 31, 2016 , the undiscounted liability is $2,377 and the Partnership expects to make aggregate payments for this liability of $1,250 over the next five years. The current portion of the environmental liability is recorded in Accrued expenses and the non-current portion is recorded in Other long-term liabilities. In connection with PBF Holding’s acquisition of the Torrance Refinery and related logistics assets, PBF Holding is responsible for all known and unknown environmental liabilities at each site acquired in connection with the acquisition. The total estimated liability of known environmental obligations associated with the Torrance Valley Pipeline was approximately $1,402 as of December 31, 2016 . In accordance with Contribution Agreement V, PBF Holding has indemnified the Partnership for any and all costs associated with environmental remediation for obligations that existed on or before August 31, 2016, including all known or unknown events, which includes the recorded liability of approximately $1,402 . At December 31, 2016 , the Partnership expects to make the full aggregate payment for this liability within the next five years. PBFX has recorded a receivable from PBF Holding for such anticipated payments related to the known pre-existing Torrance Valley Pipeline environmental obligations for which PBFX is indemnified.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Commercial Agreements PBFX currently derives the majority of its revenue from long-term, fee-based agreements with PBF Holding relating to the Contributed Assets, supported by contractual 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 Agreement (as defined below) and the Services Agreement (as defined below) each with PBF Holding, are generally no less favorable to either party than those that could have been negotiated with unaffiliated parties with respect to similar services. These commercial agreements (as defined in the table below) with PBF Holding relating to the Contributed Assets include: Service Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Delaware City Rail Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 85,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Delaware West Ladder Rack Terminaling Services Agreement 10/1/2014 7 years, 3 months 2 x 5 40,000 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months - 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd Torrance Valley Pipeline Transportation Services Agreement- North Pipeline 8/31/2016 10 years 2 x 5 50,000 bpd Torrance Valley Pipeline Transportation Services Agreement- South Pipeline 8/31/2016 10 years 2 x 5 70,000 bpd Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank 8/31/2016 10 years 2 x 5 55,000 barrels (b) Torrance Valley Pipeline Transportation Services Agreement- Emido Storage Tank 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank 8/31/2016 10 years 2 x 5 770,000 barrels per month Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility 12/12/2014 10 years 2 x 5 3,849,271 barrels (b) PBFX or PBF Holding can declare ____________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms. (b) Reflects the overall capacity of the storage facility. The storage MVC is subject to effective operating capacity of each tank which can be impacted by routine tank maintenance and other factors. In addition, PBF Holding has commercial agreements in place with respect to the East Coast Terminals having terms ranging from approximately three -months to five -years and includes: • tank lease agreements, under which the Partnership provides tank lease services to PBF Holding at the East Coast Terminals, with MVCs of total aggregate shell capacity; and • terminaling service agreements, under which the Partnership provides terminaling and other services to PBF Holding at the East Coast Terminals. The terminaling service agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals' Paulsboro, New Jersey location and PBF Holding with a 15,000 bpd MVC. Omnibus Agreement PBFX entered into an omnibus agreement with PBF GP, PBF LLC and PBF Holding at the closing of the Offering for the provision of executive management services and support for accounting and finance, legal, human resources, information technology, environmental, health and safety, and other administrative functions, as well as (i) PBF LLC’s agreement not to compete with the Partnership under certain circumstances, subject to certain exceptions, (ii) the Partnership’s right of first offer for ten years to acquire certain logistics assets retained by PBF Energy following the Offering, including certain logistics assets that PBF LLC or its subsidiaries may construct or acquire in the future, subject to certain exceptions, and (iii) a license to use the PBF Logistics trademark and name. On August 31, 2016, the Partnership entered into the Fourth Amended and Restated Omnibus Agreement (as amended, the “Omnibus Agreement”) in connection with the TVPC Acquisition resulting in an increase to the annual administrative fee to $4,000 . Services Agreement In connection with the Offering, PBFX entered into an Operation and Management Services and Secondment Agreement with PBF Holding and certain of its subsidiaries, pursuant to which PBF Holding and its subsidiaries provides PBFX with the personnel necessary for the Partnership to perform its obligations under its commercial agreements. PBFX reimburses PBF Holding for the use of such employees and the provision of certain infrastructure-related services to the extent applicable to its operations, including storm water discharge and waste water treatment, steam, potable water, access to certain roads and grounds, sanitary sewer access, electrical power, emergency response, filter press, fuel gas, API solids treatment, fire water and compressed air. On August 31, 2016, the Partnership entered into the Fourth Amended and Restated Services Agreement (as amended, the “Services Agreement”) in connection with the TVPC Acquisition resulting in an increase to the annual fee to $6,386 . The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that the Partnership may terminate any service on 30 days’ notice. A summary of revenue and expense transactions with our affiliates, including expenses directly charged and allocated to PBFX and our Predecessor, is as follows: Year Ended December 31, 2016 2015 2014 Revenues $ 175,448 $ 142,102 $ 59,403 Operating and maintenance expenses 5,121 4,533 2,298 General and administrative expenses 4,805 5,297 3,600

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2016
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 either the Transportation and Terminaling or the Storage segments are included in Corporate. Our Transportation and Terminaling segment consists of the following assets: • the DCR Rail Terminal, which serves PBF Holding’s Delaware City and Paulsboro refineries; • the DCR West Rack, which serves PBF Holding’s Delaware City Refinery; • the Toledo Truck Terminal, which serves PBF Holding’s Toledo Refinery, comprised of LACT units; • a propane truck loading facility, located within the Toledo Storage Facility, located at PBF Holding’s Toledo, Ohio Refinery; • the Delaware City Products Pipeline, which consists of an interstate petroleum products pipeline supporting PBF Holding’s Delaware City Refinery; • the Delaware City Truck Rack, which consists of a truck loading rack utilized to distribute gasoline, distillates and LPGs located at PBF Holding’s Delaware City Refinery; • the East Coast Terminals, which consist of product tanks, pipeline connections to the Colonial Pipeline Company, Buckeye Partners, Sunoco Logistics Partners and other proprietary pipeline systems, truck loading lanes and marine facilities capable of handling barges and ships; and • the Torrance Valley Pipeline, which consists of the M55, M1 and M70 pipelines and pipeline stations supporting PBF Holding’s Torrance Refinery. 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 tanks for storing crude oil, refined products and intermediates. Revenues are generated from third-party transactions as well as commercial agreements entered into with PBF Holding under which the Partnership receives fees for transportation, terminaling and storage of crude oil and refined products. The commercial agreements with PBF Holding are described in Note 10 “Related Party Transactions” of the Notes to Consolidated Financial Statements. The Partnership does not have any foreign operations. The operating segments adhere to the accounting polices used for the combined Consolidated Financial Statements, as described in Note 2 “Summary of Accounting Policies” of the Notes to Consolidated Financial Statements. The Partnership’s operating segments are strategic business units that offer different services in different geographical locations. PBFX has evaluated the performance of each 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. Year Ended December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 165,524 $ 21,811 $ — $ 187,335 Depreciation and amortization expense 11,728 2,428 — 14,156 Income (loss) from operations 118,322 10,695 (16,962 ) 112,055 Interest expense, net and amortization of loan fees — — 30,433 30,433 Capital expenditures, including the Plains Asset Purchase 111,921 2,759 — 114,680 Year Ended December 31, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 120,750 $ 21,352 $ — $ 142,102 Depreciation and amortization expense 3,943 2,639 — 6,582 Income (loss) from operations 99,730 10,535 (13,889 ) 96,376 Interest expense, net and amortization of loan fees — — 21,254 21,254 Capital expenditures 246 1,800 — 2,046 Year Ended December 31, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 58,205 $ 1,198 $ — $ 59,403 Depreciation and amortization expense 2,694 1,779 — 4,473 Income (loss) from operations 36,655 (7,940 ) (8,201 ) 20,514 Interest expense, net and amortization of loan fees — — 2,672 2,672 Capital expenditures 32,279 15,526 — 47,805 Balance at December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 598,167 $ 57,375 $ 92,588 $ 748,130 Balance at December 31, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 112,826 $ 56,846 $ 253,230 $ 422,902

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On February 16, 2017, PBF GP’s board of directors declared a cash distribution, based on the results of the fourth quarter of 2016, of $0.45 per unit. The distribution is payable on March 13, 2017 to PBFX unitholders of record at the close of business on February 27, 2017. Contribution Agreement On February 15, 2017, the Partnership entered into a contribution agreement with PBF LLC pursuant to which PBF LLC has agreed to contribute to the Partnership all of the issued and outstanding limited liability company interests of Paulsboro Natural Gas Pipeline Company LLC. The transaction is expected to close on February 28, 2017. Storage Services Agreement On February 15, 2017, the Partnership’s wholly-owned subsidiary, PBFX Op Co and PBF Holding entered into a ten-year storage services agreement (the “Chalmette Storage Agreement”) under which the Partnership, through PBFX Op Co, will provide storage services to PBF Holding upon the earlier of November 1, 2017 and the completion of construction of a new tank at PBF Holding’s Chalmette Refinery. PBFX Op Co and Chalmette Refining, L.L.C. (“Chalmette Refining”) have entered into a twenty-year lease for the premises upon which the tank will be located and a project management agreement pursuant to which Chalmette Refining will manage the construction of the tank.

CONSOLIDATING FINANCIAL STATEME

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	12 Months Ended
	Dec. 31, 2016
GUARANTOR FOOTNOTE [Abstract]
CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS DCLC, DPC, Delaware City Terminaling Company LLC, Toledo Terminaling Company LLC, PLPT, PBFX Op Co and TVPC serve as guarantors of the obligations under the 2023 Notes. These guarantees are full and unconditional and joint and several. For purposes of the following footnote, the Partnership is referred to as “Issuer.” The indenture dated May 12, 2015, among the Partnership, PBF Logistics Finance, the guarantors party thereto and Deutsche Bank Trust Company Americas, as Trustee, governs subsidiaries designated as “Guarantor Subsidiaries.” The 2023 Notes were co-issued by PBF Logistics Finance. For purposes of the following footnote, PBF Logistics Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations. The following supplemental combining and consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s investment in its subsidiaries and the Guarantor Subsidiaries’ investment in its subsidiaries are accounted for under the equity method of accounting. December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 52,133 $ 12,088 $ — $ — $ 64,221 Marketable securities - current 40,024 — — — 40,024 Accounts receivable - affiliates 125 37,738 — — 37,863 Accounts receivable — 4,294 — — 4,294 Prepaid expense and other current assets 306 1,351 — — 1,657 Due from related parties 5,168 246,870 — (252,038 ) — Total current assets 97,756 302,341 — (252,038 ) 148,059 Property, plant and equipment, net — 600,071 — — 600,071 Investment in subsidiaries 694,636 — — (694,636 ) — Total assets $ 792,392 $ 902,412 $ — $ (946,674 ) $ 748,130 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,670 $ 5,961 $ — $ — $ 7,631 Accounts payable and accrued liabilities 5,719 12,652 — — 18,371 Current portion of long-term debt 39,664 — — — 39,664 Deferred revenue — 952 — — 952 Due to related parties 246,870 5,168 — (252,038 ) — Total current liabilities 293,923 24,733 — (252,038 ) 66,618 Long-term debt 532,011 — — — 532,011 Other long-term liabilities — 3,161 — — 3,161 Total liabilities 825,934 27,894 — (252,038 ) 601,790 Commitments and contingencies (Note 9) Equity: Net investment — 694,636 — (694,636 ) — Common unitholders - Public 434,456 — — — 434,456 Common unitholder - PBF LLC (193,181 ) — — — (193,181 ) Subordinated unitholder - PBF LLC (276,083 ) — — — (276,083 ) IDR holder - PBF LLC 1,266 — — — 1,266 Total PBF Logistics LP equity (33,542 ) 694,636 — (694,636 ) (33,542 ) Noncontrolling Interest — 179,882 — — 179,882 Total equity (33,542 ) 874,518 — (694,636 ) 146,340 Total liabilities and equity $ 792,392 $ 902,412 $ — $ (946,674 ) $ 748,130 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING BALANCE SHEET December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 18,678 $ — $ — $ — $ 18,678 Accounts receivable - affiliate — 23,949 — — 23,949 Prepaid expense and other current assets 290 179 — — 469 Due from related parties 1,287 127,373 — (128,660 ) — Total current assets 20,255 151,501 — (128,660 ) 43,096 Property, plant and equipment, net — 145,548 — — 145,548 Investment in subsidiaries 292,411 — — (292,411 ) — Marketable Securities 234,258 — — — 234,258 Total assets $ 546,924 $ 297,049 $ — $ (421,071 ) $ 422,902 LIABILITIES AND EQUITY Current liabilities: Accounts Payable - affiliate $ 574 $ 2,864 $ — $ — $ 3,438 Accounts Payable and accrued liabilities 5,017 487 — — 5,504 Due to related parties 127,373 1,287 — (128,660 ) — Total current liabilities 132,964 4,638 — (128,660 ) 8,942 Long-term debt 599,635 — — — 599,635 Total liabilities 732,599 4,638 — (128,660 ) 608,577 Commitments and contingencies Equity: Net investment — 292,411 — (292,411 ) — Common unitholders - Public 340,317 — — — 340,317 Common unitholder - PBF LLC (248,363 ) — — — (248,363 ) Subordinated unitholder - PBF LLC (277,094 ) — — — (277,094 ) IDR holder - PBF LLC (535 ) — — — (535 ) Total equity (185,675 ) 292,411 — (292,411 ) (185,675 ) Total liabilities and equity $ 546,924 $ 297,049 $ — $ (421,071 ) $ 422,902 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2016 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ — $ 175,448 $ — $ — $ 175,448 Third-party — 11,887 — — 11,887 Total revenue — 187,335 — — 187,335 Costs and expenses Operating and maintenance expenses — 44,162 — — 44,162 General and administrative expenses 16,609 353 — — 16,962 Depreciation and amortization — 14,156 — — 14,156 Total costs and expenses 16,609 58,671 — — 75,280 Income (loss) from operations (16,609 ) 128,664 — — 112,055 Other income (expense) Equity in earnings 128,664 — — (128,664 ) — Interest expense, net (28,755 ) — — — (28,755 ) Amortization of loan fees (1,678 ) — — — (1,678 ) Net income (loss) 81,622 128,664 — (128,664 ) 81,622 Less: Net loss attributable to Predecessor — (5,017 ) — — (5,017 ) Less: Net income attributable to noncontrolling interest — 5,679 — — 5,679 Net income attributable to PBF Logistics LP unitholders $ 81,622 $ 128,002 $ — $ (128,664 ) $ 80,960 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2015 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ — $ 142,102 $ — $ — $ 142,102 Third-party — — — — — Total revenue — 142,102 — — 142,102 Costs and expenses Operating and maintenance expenses — 25,255 — — 25,255 General and administrative expenses 13,408 481 — — 13,889 Depreciation and amortization expense — 6,582 — — 6,582 Total costs and expenses 13,408 32,318 — — 45,726 Income (loss) from operations (13,408 ) 109,784 — — 96,376 Other income (expenses) Equity in earnings 109,797 — — (109,797 ) — Interest expenses net (19,952 ) 13 — — (19,939 ) Amortization of loan fees (1,315 ) — — — (1,315 ) Net income (loss) 75,122 109,797 — (109,797 ) 75,122 Less: Net income attributable to Predecessor — 1,274 — — 1,274 Net income attributable to PBF Logistics LP unitholders $ 75,122 $ 108,523 $ — $ (109,797 ) $ 73,848 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2014 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ 1,905 $ 57,498 $ — $ — $ 59,403 Third-party — — — — — Total revenue 1,905 57,498 — — 59,403 Costs and expenses Operating and maintenance expenses 185 26,030 — — 26,215 General and administrative expenses 6,386 1,815 — — 8,201 Depreciation and amortization expense 27 4,446 — — 4,473 Total operating costs and expenses 6,598 32,291 — — 38,889 Income (loss) from operations (4,693 ) 25,207 — — 20,514 Other income (expenses) Equity in earnings 25,212 — — (25,212 ) — Interest expenses net (2,312 ) 5 — — (2,307 ) Amortization of loan fees (365 ) — — — (365 ) Net income (loss) 17,842 25,212 — (25,212 ) 17,842 Less: Net income attributable to Predecessor — (12,122 ) — — (12,122 ) Net income attributable to PBF Logistics LP unitholders $ 17,842 $ 37,334 $ — $ (25,212 ) $ 29,964 Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 81,622 $ 128,664 $ — $ (128,664 ) $ 81,622 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 14,156 — — 14,156 Amortization of deferred financing fees 1,678 — — — 1,678 Unit-based compensation expense 4,360 — — — 4,360 Equity in earnings (128,664 ) — — 128,664 — Changes in current assets and current liabilities: Accounts receivable- affiliates (125 ) (12,314 ) — — (12,439 ) Accounts receivable — (4,294 ) — — (4,294 ) Prepaid expenses and other current assets (71 ) 3,223 — — 3,152 Accounts payable- affiliates 1,096 2,417 — — 3,513 Accounts payable and accrued liabilities (211 ) 8,131 — — 7,920 Amounts due to/from related parties 115,616 (115,616 ) — — — Deferred revenue — 952 — — 952 Other assets and liabilities (672 ) (330 ) — — (1,002 ) Net cash provided by operating activities 74,629 24,989 — — 99,618 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (16,307 ) — — (16,307 ) Purchases of marketable securities (1,909,965 ) — — — (1,909,965 ) Maturities of marketable securities 2,104,209 — — — 2,104,209 Investment in subsidiaries (3,053 ) — — 3,053 — Net cash provided by (used in) investing activities 92,818 (16,307 ) — 3,053 79,564 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,378 — — — 138,378 Distribution to PBF LLC related to acquisitions (175,000 ) — — — (175,000 ) Distributions to unitholders (67,534 ) — — — (67,534 ) Contribution from parent — 3,406 — (3,053 ) 353 Repayment of term loan (194,536 ) — — — (194,536 ) Proceeds from revolving credit facility 194,700 — — — 194,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Net cash (used in) provided by financing activities (133,992 ) 3,406 — (3,053 ) (133,639 ) Net change in cash and cash equivalents 33,455 12,088 — — 45,543 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 52,133 $ 12,088 $ — $ — $ 64,221 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 75,122 $ 109,797 $ — $ (109,797 ) $ 75,122 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 6,582 — — 6,582 Amortization of deferred financing fees 1,315 — — — 1,315 Unit-based compensation expense 4,279 — — — 4,279 Equity in earnings (109,797 ) — — 109,797 — Changes in current assets and current liabilities: Accounts receivable- affiliates — (12,319 ) — — (12,319 ) Prepaid expenses and other current assets (66 ) (51 ) — — (117 ) Accounts payable- affiliates 93 122 — — 215 Accounts payable and accrued liabilities 3,419 69 — — 3,488 Amounts due to/from related parties 101,938 (101,938 ) — — — Other assets and liabilities (19 ) — — — (19 ) Net cash provided by operating activities 76,284 2,262 — — 78,546 Cash flows from investing activities: Expenditures for property, plant and equipment — (2,046 ) — — (2,046 ) Purchases of marketable securities (2,067,286 ) — — — (2,067,286 ) Maturities of marketable securities 2,067,983 — — — 2,067,983 Investment in subsidiaries (820 ) — — 820 — Net cash (used in) provided by investing activities (123 ) (2,046 ) — 820 (1,349 ) Cash flows from financing activities: Distribution to PBF LLC related to acquisitions (112,500 ) — — — (112,500 ) Distributions to unitholders (49,524 ) — — — (49,524 ) Distribution to Parent — (1,036 ) — — (1,036 ) Contribution from issuer — 820 — (820 ) — Proceeds from issuance of senior notes 350,000 — — — 350,000 Repayment of term loan (700 ) — — — (700 ) Proceeds from revolving credit facility 24,500 — — — 24,500 Repayment of revolving credit facility (275,100 ) — — — (275,100 ) Deferred financing costs (8,324 ) — — — (8,324 ) Net cash used in financing activities (71,648 ) (216 ) — (820 ) (72,684 ) Net change in cash and cash equivalents 4,513 — — — 4,513 Cash and equivalents, beginning of period 14,165 — — — 14,165 Cash and equivalents, end of period $ 18,678 $ — $ — $ — $ 18,678 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF Year Ended December 31, 2014 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 17,842 $ 25,212 $ — $ (25,212 ) $ 17,842 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 27 4,446 — — 4,473 Amortization of deferred financing fees 365 — — — 365 Unit-based compensation expense 1,086 — — — 1,086 Equity in earnings (25,212 ) — — 25,212 — Changes in current assets and current liabilities: Accounts receivable- affiliates — (11,630 ) — — (11,630 ) Prepaid expenses and other current assets (224 ) (72 ) — — (296 ) Accounts payable- affiliates 481 2,742 — — 3,223 Accounts payable and accrued liabilities 721 (2,897 ) — — (2,176 ) Amounts due to/from related parties 24,148 (24,148 ) — — — Net cash provided by (used in) operating activities 19,234 (6,347 ) — — 12,887 Cash flows from investing activities: Expenditures for property, plant and equipment — (47,805 ) — — (47,805 ) Purchases of marketable securities (1,918,637 ) — — — (1,918,637 ) Maturities of marketable securities 1,683,708 — — — 1,683,708 Net cash used in investing activities (234,929 ) (47,805 ) — — (282,734 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 340,957 — — — 340,957 Offering costs for issuance of common units (5,000 ) — — — (5,000 ) Distribution to PBF LLC related to Offering (328,664 ) — — — (328,664 ) Distribution to PBF LLC related to acquisitions (270,000 ) — — — (270,000 ) Distributions to unitholders (14,916 ) — — — (14,916 ) Contribution from Parent — 54,077 — — 54,077 Proceeds from term loan 300,000 — — — 300,000 Repayment of term loan (65,100 ) — — — (65,100 ) Proceeds from revolving credit facility 275,100 — — — 275,100 Deferred financing costs (2,517 ) — — — (2,517 ) Net cash provided by financing activities 229,860 54,077 — — 283,937 Net change in cash and cash equivalents 14,165 (75 ) — — 14,090 Cash and equivalents, beginning of period — 75 — — 75 Cash and equivalents, end of period $ 14,165 $ — $ — $ — $ 14,165

QUARTERLY FINANCIAL DATA - (UNA

QUARTERLY FINANCIAL DATA - (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA - (UNAUDITED)	QUARTERLY FINANCIAL DATA (UNAUDITED) The following table summarizes quarterly financial data for the years ended December 31, 2016 and 2015 (in thousands, except per unit amounts). 2016 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 36,549 $ 40,659 $ 48,433 $ 61,694 Income from operations 26,323 23,888 26,060 35,784 Net income 19,094 16,254 18,364 27,910 Net income attributable to PBF Logistics LP unitholders 19,094 16,254 20,874 24,738 Net income per limited partner unit: Common (basic) $ 0.53 $ 0.41 $ 0.50 $ 0.57 Common (diluted) $ 0.53 $ 0.41 $ 0.50 $ 0.57 Subordinated - PBF LLC (basic and diluted) $ 0.53 $ 0.41 $ 0.50 $ 0.57 2015 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 32,846 $ 34,868 $ 37,082 $ 37,306 Income from operations 19,717 24,734 27,463 24,462 Net income 17,762 19,804 20,283 17,273 Net income attributable to PBF Logistics LP unitholders 16,709 19,583 20,283 17,273 Net income per limited partner unit: Common (basic) $ 0.51 $ 0.58 $ 0.59 $ 0.50 Common (diluted) $ 0.51 $ 0.58 $ 0.59 $ 0.50 Subordinated - PBF LLC (basic and diluted) $ 0.51 $ 0.58 $ 0.59 $ 0.50

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Business Combinations Policy [Policy Text Block]	Business Combinations The Partnership uses the acquisition method of accounting for third-party acquisitions for the recognition of assets acquired and liabilities assumed in business combinations at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, the Partnership obtains the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While the Partnership’s management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions. The Acquisitions from PBF were transfers between entities under common control. Accordingly, the Partnership records the assets that were acquired from PBF Energy on its consolidated balance sheet at PBF Energy’s historical carrying value rather than fair value as these assets.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less, but exclude debt or equity securities classified as marketable securities.
Marketable Securities	Marketable Securities 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 (as defined below). The terms of the marketable securities range from one to three months and are classified on the balance sheet as current assets. The gross unrecognized holding gains and losses as of December 31, 2016 and 2015 were not material. As of December 31, 2016 , these investments are used as collateral to secure the Term Loan (as defined below) and are intended to be used only to fund future capital expenditures.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. PBFX capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. PBFX capitalizes the interest cost associated with major construction projects based on the effective interest rate of its total borrowings. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. PBFX’s depreciable property, plant and equipment are comprised of storage, pipelines, terminals and equipment which are depreciated using the straight-line method over estimated useful lives of 5 - 25 years .
Long-Lived Assets	Long-Lived Assets PBFX reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results.
Asset Retirement Obligations	Asset Retirement Obligations PBFX records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time PBFX incurs that liability, which is generally when the asset is purchased, constructed, or leased. PBFX records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, PBFX will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of PBFX’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. PBFX therefore considers the settlement date of these obligations to be indeterminable. Accordingly, PBFX cannot calculate an associated asset retirement liability for these obligations at this time. PBFX will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable.
Product Imbalances Policy [Policy Text Block]	Product Imbalances The Partnership incurs product imbalances as a result of tank storage volume fluctuations within the East Coast Terminals. Fluctuations are due to differences in the measurements of actual product stored as compared to total consigned volumes per the customer. The Partnership uses a year-to-date weighted average market price to value our assets and liabilities related to product imbalances. Product imbalance liabilities are included in “Accounts payable and accrued liabilities” and product imbalance assets are included in “Prepaid expenses and other current assets” in the consolidated balance sheets. As of and for the period ended December 31, 2016, the imbalance amounts were immaterial.
Environmental Matters	Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and the impact that current regulations may have on our remediation plans. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of PBFX’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties.
Revenue Recognition	Revenue Recognition PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, storing and pipeline services based on the greater of contractual minimum volume commitments (“MVCs”) or the delivery of actual volumes transferred based on contractual rates applied to throughput volumes. Prior to the Offering and effective date of the Acquisitions from PBF, PBFX’s assets were part of the integrated operations of PBF Energy. With the exception of the Delaware City Products Pipeline, the operation of our assets did not generate third-party or inter-entity revenue. The Predecessor, with the exception of the revenue generated by the Delaware Products Pipeline prior to August 2013, generally recognized only the costs and did not record revenue associated with the receiving, handling, storing and transferring services provided to PBF Energy on an intercompany basis. Following the closing of the Offering and Acquisitions from PBF, PBFX’s revenues were generated by commercial agreements with subsidiaries of PBF Energy. In addition, subsequent to the Plains Asset Purchase, PBFX has begun to generate third-party revenue related to the East Coast Terminals. Revenues at the East Coast Terminals are recognized as products are shipped through or stored at our terminals. Billings to customers for throughput services at the East Coast Terminals are billed monthly for actual totals shipped through our terminals. A portion of our fee-based agreements provide for fixed demand charges, which are recognized as revenue pursuant to the contract terms. Billings to customers for tank lease obligations at the East Coast Terminals occur in the prior month and are recorded as deferred revenue which is recognized in the period in which the customer receives such storage services.
Unit-Based Compensation	Unit-Based Compensation PBF GP provides unit-based compensation to certain officers, non-employee directors and seconded employees of our general partner or its affiliates, consisting of phantom units. The fair value of PBFX’s phantom units are measured based on the fair market value of the underlying common units on the date of the grant based on the common unit closing price on the grant date. The estimated fair value of PBFX’s phantom units is amortized over the vesting period using the straight-line method. Awards typically vest over a four year service period, subject to acceleration if certain conditions are met. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are included in general and administrative expenses.
Earnings per Unit	Net Income Per Unit In addition to the common and subordinated units, PBFX has identified the general partner interest and IDRs as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners. Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units. Prior to May 14, 2014, PBF Energy owned all of the limited partner interest in PBFX and, accordingly, PBFX did not calculate or report net income per unit. Net income (loss) attributable to the Acquisitions from PBF prior to each Effective Date was allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss), therefore there is no retrospective adjustment to previously reported net income per unit.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The estimated fair value of cash, accounts receivable, certain other current assets, accounts payable, certain accrued expenses and other current liabilities approximates their carrying value reflected in the Consolidated Financial Statements because of the short-term maturity of the instruments.
Fair Value Measurement	Fair Value Measurement A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. PBFX uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, PBFX measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements.
Income Taxes	Income Taxes PBFX is not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account his, her or its share of items of income, gain, loss and deduction in computing his, her or its federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of PBFX’s assets, the acquisition price of such partner’s units and the taxable income allocation requirements under the Second Amended and Restated Agreement of Limited Partnership of the Partnership (“partnership agreement”). We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units. Prior to the Offering, PBFX was included in PBF LLC’s U.S. federal income tax return. As PBF LLC is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for U.S. federal or state income tax in the accompanying financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date of Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 that provide certain implementation guidance related to ASU 2014-09 (collectively, the Company refers to ASU 2014-09 and these additional ASUs as the “Updated Revenue Recognition Guidance”).The Updated Revenue Recognition Guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. Under ASU 2015-14, this guidance becomes effective for interim and annual periods beginning after December 15, 2017 and permits the use of either the retrospective or modified retrospective method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Partnership’s business processes, accounting systems, controls and financial statement disclosures. The Partnership’s preliminary expectation is that it will adopt this guidance using the modified retrospective method whereby a cumulative effect adjustment is recognized upon adoption and the Updated Revenue Recognition is applied prospectively. It is not anticipated that the Partnership will early adopt this new guidance. The working group is in the early stages of its implementation plan and continues to evaluate the impact of this new standard, including certain industry specific issues, on the Partnership’s consolidated financial statements and related disclosures. At this time, The Partnership is unable to estimate the full impact of the standard. In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”), which amends how entities measure equity investments that do not result in consolidation and are not accounted for under the equity method and how they present changes in the fair value of financial liabilities measured under the fair value option that are attributable to their own credit. ASU 2016-01 also changes certain disclosure requirements and other aspects of current U.S. GAAP but does not change the guidance for classifying and measuring investments in debt securities and loans. Under ASU 2016-01, this guidance becomes effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted in certain circumstances. The Partnership does not currently have any investments accounted for under the equity method but will apply this new standard should it acquire any such investments. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. The new guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership has established a working group to study the new guidance in ASU 2016-02. This working group was formed during 2016 and has begun the process of compiling a central repository for all leases the Partnership, and its subsidiaries entered into for further analysis as the implementation project progresses. It is not anticipated that the Partnership will early adopt this new guidance. The working group continues to evaluate the impact of this new standard on the Partnership’s Consolidated Financial Statements and related disclosures. At this time, the Partnership has identified that the most significant impacts of this new guidance will be to bring nearly all leases on its balance sheet with “right of use assets” and “lease obligation liabilities” as well as accelerating the interest expense component of financing leases. In March 2016, the FASB issued ASU No. 2016-06, “Derivatives and Hedging (Topic 815) Contingent Put and Call Options in Debt Instruments a consensus of the FASB Emerging Issues Task Force” (“ASU 2016-06”), to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The guidance in ASU 2016-06 applies to all entities that are issuers of or investors in debt instruments (or hybrid financial instruments that are determined to have a debt host) with embedded call (put) options. ASU 2016-06 is effective for interim and annual periods beginning after December 15, 2016, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In March 2016, the FASB issued ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”) which is intended to simplify certain aspects of the accounting for share-based payments to employees including allowing companies to elect to recognize forfeitures as they occur rather than estimate them. ASU 2016-09 is effective for interim and annual periods beginning after December 15, 2016, and requires a modified retrospective approach to adoption. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”) which requires that credit losses on available-for-sale debt securities should be measured in a manner similar to current U.S. GAAP. However, the amendments in ASU 2016-13 require that credit losses be presented as an allowance rather than as a write-down. ASU 2016-13 is effective for interim and annual periods beginning after December 15, 2019, and requires a modified retrospective approach to adoption. Early adoption is permitted for interim and annual periods beginning after December 15, 2018. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which reduces the existing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory” (“ASU 2016- 16”), which reduces the existing diversity in practice in how income tax consequences of an intra-entity transfer of an asset other than inventory should be recognized. The amendments in ASU 2016-16 require an entity to recognize such income tax consequences when the intra-entity transfer occurs rather than waiting until such time as the asset has been sold to an outside party. The amendments do not contain any new disclosure requirements but point out that certain existing income tax disclosures might be applicable in the period an intra-entity transfer of an asset other than inventory occurs. ASU 2016-16 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted as of the beginning of an annual reporting period for which interim or annual statements have not been issued. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In October 2016, the FASB issued ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”), which amends the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current U.S. GAAP. The amendments in this ASU require that reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, to include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. ASU 2016-17 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Partnership is currently evaluating the impact of this new standard on its Consolidated Financial Statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. The Company will apply the provisions of this guidance for determining if it has acquired a business or a set of assets for future acquisitions, if any, after it becomes effective.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of business acquisitions	The total purchase consideration and the fair values of the assets and liabilities at the acquisition date were as follows: Purchase Price Gross purchase price $ 100,000 Working capital adjustments (1,627 ) Total consideration $ 98,373 The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Prepaid expenses and other current assets $ 4,221 Property, plant and equipment 99,342 Accounts payable and accrued expenses (3,174 ) Other long-term liabilities (2,016 ) Fair value of net assets acquired $ 98,373 The Partnership’s Consolidated Financial Statements for the year-ended December 31, 2016 include the results of operations of the East Coast Terminals since April 29, 2016 during which period the East Coast Terminals contributed affiliate revenue of $3,303 , third-party revenue of $11,871 and net income of $5,133 . On an unaudited pro forma basis, the revenues and net income of PBFX assuming the acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what PBFX’s actual results would have been had the Plains Asset Purchase occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Plains Asset Purchase financing. Year Ended December 31, 2016 Year Ended (Unaudited) Pro forma revenues $ 194,129 $ 159,474 Pro forma net income attributable to PBF Logistics LP unitholders: 86,059 68,819 Pro forma net income per limited partner unit: Common units - basic $ 2.11 $ 1.84 Common units - diluted 2.11 1.84 Subordinated units - basic and diluted 2.11 1.84

PROPERTY, PLANT AND EQUIPMENT23

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, consisted of the following: December 31, December 31, Land $ 99,497 $ 2,417 Terminals and equipment 165,234 80,718 Pipelines 286,034 18,546 Storage facilities 62,238 60,959 Construction in progress 18,321 5 631,324 162,645 Accumulated depreciation (31,253 ) (17,097 ) Property, plant and equipment, net $ 600,071 $ 145,548

DEBT DEBT MATURITIES (Tables)

DEBT DEBT MATURITIES (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt	Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2017 $ 39,664 2018 — 2019 189,200 2020 — 2021 — Thereafter 350,000 Total debt outstanding 578,864 Unamortized debt issuance costs (7,189 ) Net carrying value of debt $ 571,675

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of available cash from operating surplus	The percentage interests set forth below for PBF LLC assume that there are no arrearages on common units and that PBF LLC continues to own all of the IDRs. Total Quarterly Distribution Marginal Percentage Interest in Distributions Unitholders PBF LLC (as holder of Incentive Distribution Rights) Minimum Quarterly Distribution up to $0.300 100.0 % — First Target Distribution above $0.300 up to $0.345 100.0 % — Second Target Distribution above $0.345 up to $0.375 85.0 % 15.0 % Third Target Distribution above $0.375 up to $0.450 75.0 % 25.0 % Thereafter above $0.450 50.0 % 50.0 %
Schedule of distributions made to limited partners	The tables below summarize our 2016 and 2015 quarterly distribution cash declarations, payments and scheduled payments through March 13, 2017: 2016 Declaration Date Record Date Payment Date Quarterly Distribution per Common and Subordinated Unit First quarter April 28 May 13 May 31 $ 0.42 Second quarter July 29 August 9 August 23 0.43 Third quarter October 28 November 8 November 22 0.44 Fourth quarter February 16, 2017 February 27, 2017 March 13, 2017 0.45 Total $ 1.74 2015 Declaration Date Record Date Payment Date Quarterly Distribution per Common and Subordinated Unit First quarter April 30 May 15 May 29 $ 0.35 Second quarter July 30 August 14 August 31 0.37 Third quarter October 29 November 13 November 30 0.39 Fourth quarter February 11, 2016 February 22, 2016 March 8, 2016 0.41 Total $ 1.52
Schedule of distributions made to unitholders	The following table reflects the allocation of total cash distributions to the general and limited partners applicable to the period in which the distributions were earned: Year Ended December 31, 2016 Year Ended IDR - PBF LLC $ 4,031 $ 1,118 Limited partners’ distributions: Common units – public 37,755 24,843 Common units – PBF LLC 4,477 3,911 Subordinated units – PBF LLC 27,642 24,148 Total distributions 73,905 54,020 Total cash distributions (1) $ 72,914 $ 53,319 ____________________ (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION (Tables

UNIT-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of unit award activity	A summary of PBFX’s unit award activity for the years ended December 31, 2016 , 2015 and 2014, is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2013 — $ — Granted 285,522 26.57 Vested — — Forfeited (10,000 ) 26.74 Nonvested at December 31, 2014 275,522 $ 26.56 Granted 266,360 23.92 Vested (137,007 ) 25.83 Forfeited (1,500 ) 26.74 Nonvested at December 31, 2015 403,375 $ 25.06 Granted 284,854 19.95 Vested (116,349 ) 25.24 Forfeited (7,000 ) 23.20 Nonvested at December 31, 2016 564,880 $ 22.47

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Summary of earnings less than distributions	The following table shows the calculation of earnings less distributions:
Summary of calculation of net income per unit	Year Ended December 31, 2016 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to PBF Logistics LP unitholders: Distributions declared $ 37,755 $ 4,477 $ 27,642 $ 4,031 $ 73,905 Earnings less distributions 2,085 693 4,277 — 7,055 Net income attributable to PBF Logistics LP unitholders $ 39,840 $ 5,170 $ 31,919 $ 4,031 $ 80,960 Weighted-average units outstanding - basic 19,715,174 2,572,944 15,886,553 Weighted-average units outstanding - diluted 19,765,840 2,572,944 15,886,553 Net income per limited partner unit - basic $ 2.01 $ 2.01 $ 2.01 Net income per limited partner unit - diluted $ 2.01 $ 2.01 $ 2.01 Year Ended December 31, 2015 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to PBF Logistics LP unitholders: Distributions declared $ 24,843 $ 3,911 $ 24,148 $ 1,118 $ 54,020 Earnings less distributions 9,763 674 10,509 156 21,102 Net income attributable to PBF Logistics LP unitholders $ 34,606 $ 4,585 $ 34,657 $ 1,274 $ 75,122 Weighted-average units outstanding - basic 15,856,217 2,099,935 15,886,553 Weighted-average units outstanding - diluted 15,856,217 2,099,935 15,886,553 Net income per limited partner unit - basic $ 2.18 $ 2.18 $ 2.18 Net income per limited partner unit - diluted $ 2.18 $ 2.18 $ 2.18 Year Ended December 31, 2014 Limited Partner Common Units – Public Limited Partner Common Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income (loss) attributable to the Partnership: Distributions declared $ 12,706 $ 635 $ 12,551 $ — $ 25,892 Earnings less distributions 2,034 (220 ) 2,258 (12,122 ) (8,050 ) Net income attributable to PBF Logistics LP unitholders $ 14,740 $ 415 $ 14,809 $ (12,122 ) $ 17,842 Weighted-average units outstanding - basic 15,812,500 355,302 15,886,553 Weighted-average units outstanding - diluted 15,814,525 355,302 15,886,553 Net income per limited partner unit - basic $ 0.93 $ 1.17 $ 0.93 Net income per limited partner unit - diluted $ 0.93 $ 1.17 $ 0.93

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule of revenue and expense transactions with affiliates	A summary of revenue and expense transactions with our affiliates, including expenses directly charged and allocated to PBFX and our Predecessor, is as follows: Year Ended December 31, 2016 2015 2014 Revenues $ 175,448 $ 142,102 $ 59,403 Operating and maintenance expenses 5,121 4,533 2,298 General and administrative expenses 4,805 5,297 3,600

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Year Ended December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 165,524 $ 21,811 $ — $ 187,335 Depreciation and amortization expense 11,728 2,428 — 14,156 Income (loss) from operations 118,322 10,695 (16,962 ) 112,055 Interest expense, net and amortization of loan fees — — 30,433 30,433 Capital expenditures, including the Plains Asset Purchase 111,921 2,759 — 114,680 Year Ended December 31, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 120,750 $ 21,352 $ — $ 142,102 Depreciation and amortization expense 3,943 2,639 — 6,582 Income (loss) from operations 99,730 10,535 (13,889 ) 96,376 Interest expense, net and amortization of loan fees — — 21,254 21,254 Capital expenditures 246 1,800 — 2,046 Year Ended December 31, 2014 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 58,205 $ 1,198 $ — $ 59,403 Depreciation and amortization expense 2,694 1,779 — 4,473 Income (loss) from operations 36,655 (7,940 ) (8,201 ) 20,514 Interest expense, net and amortization of loan fees — — 2,672 2,672 Capital expenditures 32,279 15,526 — 47,805 Balance at December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 598,167 $ 57,375 $ 92,588 $ 748,130 Balance at December 31, 2015 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 112,826 $ 56,846 $ 253,230 $ 422,902

CONSOLIDAITNG FINANCIAL STATEME

CONSOLIDAITNG FINANCIAL STATEMENTS OF PBF LOGISTICS (Tables)	12 Months Ended
	Dec. 31, 2016
GUARANTOR FOOTNOTE [Abstract]
Condensed Balance Sheet	December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 52,133 $ 12,088 $ — $ — $ 64,221 Marketable securities - current 40,024 — — — 40,024 Accounts receivable - affiliates 125 37,738 — — 37,863 Accounts receivable — 4,294 — — 4,294 Prepaid expense and other current assets 306 1,351 — — 1,657 Due from related parties 5,168 246,870 — (252,038 ) — Total current assets 97,756 302,341 — (252,038 ) 148,059 Property, plant and equipment, net — 600,071 — — 600,071 Investment in subsidiaries 694,636 — — (694,636 ) — Total assets $ 792,392 $ 902,412 $ — $ (946,674 ) $ 748,130 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,670 $ 5,961 $ — $ — $ 7,631 Accounts payable and accrued liabilities 5,719 12,652 — — 18,371 Current portion of long-term debt 39,664 — — — 39,664 Deferred revenue — 952 — — 952 Due to related parties 246,870 5,168 — (252,038 ) — Total current liabilities 293,923 24,733 — (252,038 ) 66,618 Long-term debt 532,011 — — — 532,011 Other long-term liabilities — 3,161 — — 3,161 Total liabilities 825,934 27,894 — (252,038 ) 601,790 Commitments and contingencies (Note 9) Equity: Net investment — 694,636 — (694,636 ) — Common unitholders - Public 434,456 — — — 434,456 Common unitholder - PBF LLC (193,181 ) — — — (193,181 ) Subordinated unitholder - PBF LLC (276,083 ) — — — (276,083 ) IDR holder - PBF LLC 1,266 — — — 1,266 Total PBF Logistics LP equity (33,542 ) 694,636 — (694,636 ) (33,542 ) Noncontrolling Interest — 179,882 — — 179,882 Total equity (33,542 ) 874,518 — (694,636 ) 146,340 Total liabilities and equity $ 792,392 $ 902,412 $ — $ (946,674 ) $ 748,130 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING BALANCE SHEET December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 18,678 $ — $ — $ — $ 18,678 Accounts receivable - affiliate — 23,949 — — 23,949 Prepaid expense and other current assets 290 179 — — 469 Due from related parties 1,287 127,373 — (128,660 ) — Total current assets 20,255 151,501 — (128,660 ) 43,096 Property, plant and equipment, net — 145,548 — — 145,548 Investment in subsidiaries 292,411 — — (292,411 ) — Marketable Securities 234,258 — — — 234,258 Total assets $ 546,924 $ 297,049 $ — $ (421,071 ) $ 422,902 LIABILITIES AND EQUITY Current liabilities: Accounts Payable - affiliate $ 574 $ 2,864 $ — $ — $ 3,438 Accounts Payable and accrued liabilities 5,017 487 — — 5,504 Due to related parties 127,373 1,287 — (128,660 ) — Total current liabilities 132,964 4,638 — (128,660 ) 8,942 Long-term debt 599,635 — — — 599,635 Total liabilities 732,599 4,638 — (128,660 ) 608,577 Commitments and contingencies Equity: Net investment — 292,411 — (292,411 ) — Common unitholders - Public 340,317 — — — 340,317 Common unitholder - PBF LLC (248,363 ) — — — (248,363 ) Subordinated unitholder - PBF LLC (277,094 ) — — — (277,094 ) IDR holder - PBF LLC (535 ) — — — (535 ) Total equity (185,675 ) 292,411 — (292,411 ) (185,675 ) Total liabilities and equity $ 546,924 $ 297,049 $ — $ (421,071 ) $ 422,902
Condensed Income Statement	13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2016 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ — $ 175,448 $ — $ — $ 175,448 Third-party — 11,887 — — 11,887 Total revenue — 187,335 — — 187,335 Costs and expenses Operating and maintenance expenses — 44,162 — — 44,162 General and administrative expenses 16,609 353 — — 16,962 Depreciation and amortization — 14,156 — — 14,156 Total costs and expenses 16,609 58,671 — — 75,280 Income (loss) from operations (16,609 ) 128,664 — — 112,055 Other income (expense) Equity in earnings 128,664 — — (128,664 ) — Interest expense, net (28,755 ) — — — (28,755 ) Amortization of loan fees (1,678 ) — — — (1,678 ) Net income (loss) 81,622 128,664 — (128,664 ) 81,622 Less: Net loss attributable to Predecessor — (5,017 ) — — (5,017 ) Less: Net income attributable to noncontrolling interest — 5,679 — — 5,679 Net income attributable to PBF Logistics LP unitholders $ 81,622 $ 128,002 $ — $ (128,664 ) $ 80,960 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2015 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ — $ 142,102 $ — $ — $ 142,102 Third-party — — — — — Total revenue — 142,102 — — 142,102 Costs and expenses Operating and maintenance expenses — 25,255 — — 25,255 General and administrative expenses 13,408 481 — — 13,889 Depreciation and amortization expense — 6,582 — — 6,582 Total costs and expenses 13,408 32,318 — — 45,726 Income (loss) from operations (13,408 ) 109,784 — — 96,376 Other income (expenses) Equity in earnings 109,797 — — (109,797 ) — Interest expenses net (19,952 ) 13 — — (19,939 ) Amortization of loan fees (1,315 ) — — — (1,315 ) Net income (loss) 75,122 109,797 — (109,797 ) 75,122 Less: Net income attributable to Predecessor — 1,274 — — 1,274 Net income attributable to PBF Logistics LP unitholders $ 75,122 $ 108,523 $ — $ (109,797 ) $ 73,848 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2014 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidated Adjustments Total Revenue Affiliate $ 1,905 $ 57,498 $ — $ — $ 59,403 Third-party — — — — — Total revenue 1,905 57,498 — — 59,403 Costs and expenses Operating and maintenance expenses 185 26,030 — — 26,215 General and administrative expenses 6,386 1,815 — — 8,201 Depreciation and amortization expense 27 4,446 — — 4,473 Total operating costs and expenses 6,598 32,291 — — 38,889 Income (loss) from operations (4,693 ) 25,207 — — 20,514 Other income (expenses) Equity in earnings 25,212 — — (25,212 ) — Interest expenses net (2,312 ) 5 — — (2,307 ) Amortization of loan fees (365 ) — — — (365 ) Net income (loss) 17,842 25,212 — (25,212 ) 17,842 Less: Net income attributable to Predecessor — (12,122 ) — — (12,122 ) Net income attributable to PBF Logistics LP unitholders $ 17,842 $ 37,334 $ — $ (25,212 ) $ 29,964
Condensed Cash Flow Statement	13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2016 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 81,622 $ 128,664 $ — $ (128,664 ) $ 81,622 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 14,156 — — 14,156 Amortization of deferred financing fees 1,678 — — — 1,678 Unit-based compensation expense 4,360 — — — 4,360 Equity in earnings (128,664 ) — — 128,664 — Changes in current assets and current liabilities: Accounts receivable- affiliates (125 ) (12,314 ) — — (12,439 ) Accounts receivable — (4,294 ) — — (4,294 ) Prepaid expenses and other current assets (71 ) 3,223 — — 3,152 Accounts payable- affiliates 1,096 2,417 — — 3,513 Accounts payable and accrued liabilities (211 ) 8,131 — — 7,920 Amounts due to/from related parties 115,616 (115,616 ) — — — Deferred revenue — 952 — — 952 Other assets and liabilities (672 ) (330 ) — — (1,002 ) Net cash provided by operating activities 74,629 24,989 — — 99,618 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (16,307 ) — — (16,307 ) Purchases of marketable securities (1,909,965 ) — — — (1,909,965 ) Maturities of marketable securities 2,104,209 — — — 2,104,209 Investment in subsidiaries (3,053 ) — — 3,053 — Net cash provided by (used in) investing activities 92,818 (16,307 ) — 3,053 79,564 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,378 — — — 138,378 Distribution to PBF LLC related to acquisitions (175,000 ) — — — (175,000 ) Distributions to unitholders (67,534 ) — — — (67,534 ) Contribution from parent — 3,406 — (3,053 ) 353 Repayment of term loan (194,536 ) — — — (194,536 ) Proceeds from revolving credit facility 194,700 — — — 194,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Net cash (used in) provided by financing activities (133,992 ) 3,406 — (3,053 ) (133,639 ) Net change in cash and cash equivalents 33,455 12,088 — — 45,543 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 52,133 $ 12,088 $ — $ — $ 64,221 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2015 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 75,122 $ 109,797 $ — $ (109,797 ) $ 75,122 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 6,582 — — 6,582 Amortization of deferred financing fees 1,315 — — — 1,315 Unit-based compensation expense 4,279 — — — 4,279 Equity in earnings (109,797 ) — — 109,797 — Changes in current assets and current liabilities: Accounts receivable- affiliates — (12,319 ) — — (12,319 ) Prepaid expenses and other current assets (66 ) (51 ) — — (117 ) Accounts payable- affiliates 93 122 — — 215 Accounts payable and accrued liabilities 3,419 69 — — 3,488 Amounts due to/from related parties 101,938 (101,938 ) — — — Other assets and liabilities (19 ) — — — (19 ) Net cash provided by operating activities 76,284 2,262 — — 78,546 Cash flows from investing activities: Expenditures for property, plant and equipment — (2,046 ) — — (2,046 ) Purchases of marketable securities (2,067,286 ) — — — (2,067,286 ) Maturities of marketable securities 2,067,983 — — — 2,067,983 Investment in subsidiaries (820 ) — — 820 — Net cash (used in) provided by investing activities (123 ) (2,046 ) — 820 (1,349 ) Cash flows from financing activities: Distribution to PBF LLC related to acquisitions (112,500 ) — — — (112,500 ) Distributions to unitholders (49,524 ) — — — (49,524 ) Distribution to Parent — (1,036 ) — — (1,036 ) Contribution from issuer — 820 — (820 ) — Proceeds from issuance of senior notes 350,000 — — — 350,000 Repayment of term loan (700 ) — — — (700 ) Proceeds from revolving credit facility 24,500 — — — 24,500 Repayment of revolving credit facility (275,100 ) — — — (275,100 ) Deferred financing costs (8,324 ) — — — (8,324 ) Net cash used in financing activities (71,648 ) (216 ) — (820 ) (72,684 ) Net change in cash and cash equivalents 4,513 — — — 4,513 Cash and equivalents, beginning of period 14,165 — — — 14,165 Cash and equivalents, end of period $ 18,678 $ — $ — $ — $ 18,678 13. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF Year Ended December 31, 2014 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 17,842 $ 25,212 $ — $ (25,212 ) $ 17,842 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 27 4,446 — — 4,473 Amortization of deferred financing fees 365 — — — 365 Unit-based compensation expense 1,086 — — — 1,086 Equity in earnings (25,212 ) — — 25,212 — Changes in current assets and current liabilities: Accounts receivable- affiliates — (11,630 ) — — (11,630 ) Prepaid expenses and other current assets (224 ) (72 ) — — (296 ) Accounts payable- affiliates 481 2,742 — — 3,223 Accounts payable and accrued liabilities 721 (2,897 ) — — (2,176 ) Amounts due to/from related parties 24,148 (24,148 ) — — — Net cash provided by (used in) operating activities 19,234 (6,347 ) — — 12,887 Cash flows from investing activities: Expenditures for property, plant and equipment — (47,805 ) — — (47,805 ) Purchases of marketable securities (1,918,637 ) — — — (1,918,637 ) Maturities of marketable securities 1,683,708 — — — 1,683,708 Net cash used in investing activities (234,929 ) (47,805 ) — — (282,734 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 340,957 — — — 340,957 Offering costs for issuance of common units (5,000 ) — — — (5,000 ) Distribution to PBF LLC related to Offering (328,664 ) — — — (328,664 ) Distribution to PBF LLC related to acquisitions (270,000 ) — — — (270,000 ) Distributions to unitholders (14,916 ) — — — (14,916 ) Contribution from Parent — 54,077 — — 54,077 Proceeds from term loan 300,000 — — — 300,000 Repayment of term loan (65,100 ) — — — (65,100 ) Proceeds from revolving credit facility 275,100 — — — 275,100 Deferred financing costs (2,517 ) — — — (2,517 ) Net cash provided by financing activities 229,860 54,077 — — 283,937 Net change in cash and cash equivalents 14,165 (75 ) — — 14,090 Cash and equivalents, beginning of period — 75 — — 75 Cash and equivalents, end of period $ 14,165 $ — $ — $ — $ 14,165

QUARTERLY FINANCIAL DATA - (U31

QUARTERLY FINANCIAL DATA - (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information	The following table summarizes quarterly financial data for the years ended December 31, 2016 and 2015 (in thousands, except per unit amounts). 2016 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 36,549 $ 40,659 $ 48,433 $ 61,694 Income from operations 26,323 23,888 26,060 35,784 Net income 19,094 16,254 18,364 27,910 Net income attributable to PBF Logistics LP unitholders 19,094 16,254 20,874 24,738 Net income per limited partner unit: Common (basic) $ 0.53 $ 0.41 $ 0.50 $ 0.57 Common (diluted) $ 0.53 $ 0.41 $ 0.50 $ 0.57 Subordinated - PBF LLC (basic and diluted) $ 0.53 $ 0.41 $ 0.50 $ 0.57 2015 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 32,846 $ 34,868 $ 37,082 $ 37,306 Income from operations 19,717 24,734 27,463 24,462 Net income 17,762 19,804 20,283 17,273 Net income attributable to PBF Logistics LP unitholders 16,709 19,583 20,283 17,273 Net income per limited partner unit: Common (basic) $ 0.51 $ 0.58 $ 0.59 $ 0.50 Common (diluted) $ 0.51 $ 0.58 $ 0.59 $ 0.50 Subordinated - PBF LLC (basic and diluted) $ 0.51 $ 0.58 $ 0.59 $ 0.50

DESCRIPTION OF THE BUSINESS A32

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	Sep. 14, 2016	Aug. 17, 2016	Apr. 05, 2016	Dec. 31, 2016
PBF Energy [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Percentage of total economic interest				96.50%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage				44.20%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage				44.20%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage				55.80%
Proceeds from Issuance or Sale of Equity	$ 86,753		$ 51,625
Common Units [Member]
Limited Partners' Capital Account [Line Items]
Common units sold in public offering (in shares)	4,375,000	4,000,000	2,875,000	23,271,174
Common Units [Member] | Over-Allotment Option [Member]
Limited Partners' Capital Account [Line Items]
Common units sold in public offering (in shares)	375,000	600,000	375,000

DESCRIPTION OF THE BUSINESS A33

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details 1) $ in Thousands	Aug. 31, 2016USD ($)	Apr. 29, 2016USD ($)terminal	Dec. 31, 2016USD ($)refinery	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Property, Plant and Equipment [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 16,307	$ 2,046	$ 47,805
PBF Logistics Products Terminals LLC [Member]
Property, Plant and Equipment [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 100,000
PBF Holding [Member]
Property, Plant and Equipment [Line Items]
Number of refineries | refinery			5
PBF LLC [Member] | Torrance Valley Pipeline Company LLC [Member]
Property, Plant and Equipment [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%
Total consideration given	$ 175,000
Plains All American Pipeline, L.P. [Member] | PBF Logistics Products Terminals LLC [Member]
Property, Plant and Equipment [Line Items]
Number Of Refined Product Terminals Acquired | terminal		4

SUMMARY OF ACCOUNTING POLICIE34

SUMMARY OF ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Marketable Securities, Maturity Range, Minimum	1 year
Marketable Securities, Maturity Range, Maximum	3 years
Minimum [Member] | Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Maximum [Member] | Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	25 years

SUMMARY OF ACCOUNTING POLICIE35

SUMMARY OF ACCOUNTING POLICIES 2 (Details)	12 Months Ended
	Dec. 31, 2016
Phantom Unit Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service vesting period	4 years

ACQUISITIONS Acquisitions (Deta

ACQUISITIONS Acquisitions (Details) - USD ($)	Sep. 14, 2016	Aug. 31, 2016	Aug. 17, 2016	Apr. 29, 2016	Apr. 05, 2016	May 14, 2015	May 05, 2015	Dec. 11, 2014	Dec. 02, 2014	Sep. 30, 2014	Sep. 16, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment																					$ 16,307,000	$ 2,046,000	$ 47,805,000
Cash paid in acquisition																					98,373,000	0	0
Maturities of marketable securities																					2,104,209,000	2,067,983,000	1,683,708,000
Transaction costs												$ 3,522,000				$ 830,000				$ 3,522,000	3,522,000	830,000	1,100,000
Proceeds from revolving credit facility																					194,700,000	24,500,000	275,100,000
Repayment of term loan						$ 700,000		$ 30,000,000		$ 30,000,000											194,536,000	700,000	65,100,000
Affiliate												61,694,000	$ 48,433,000	$ 40,659,000	$ 36,549,000	37,306,000	$ 37,082,000	$ 34,868,000	$ 32,846,000		175,448,000	142,102,000	59,403,000
Total Revenue																					187,335,000	142,102,000	59,403,000
Net income												$ 27,910,000	$ 18,364,000	$ 16,254,000	$ 19,094,000	$ 17,273,000	$ 20,283,000	$ 19,804,000	$ 17,762,000		$ 81,622,000	$ 75,122,000	17,842,000
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition [Line Items]
Total consideration given				$ 100,000,000
Cash paid in acquisition				98,373,000
Maturities of marketable securities				98,336,000
Business Combination, Consideration Transferred, Working Capital Adjustments				37,000
Proceeds from revolving credit facility				98,500,000
Repayment of term loan				98,336,000
Business Combination, Estimated Inventory And Working Capital Acquire				$ (1,627,000)
Affiliate																				3,303,000
Total Revenue																				11,871,000
Net income																				$ 5,133,000
Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Entities under common control, assets received, value		$ 345,989,000
Delaware City West Heavy Crude Unloading Rack [Member]
Business Acquisition [Line Items]
Maturities of marketable securities										30,000,000
Entities under common control, assets received, value										39,279,000
Toledo Storage Facility [Member]
Business Acquisition [Line Items]
Maturities of marketable securities								30,000,000
Entities under common control, assets received, value								54,426,000
Delaware City Products Pipeline and Truck Rack [Member]
Business Acquisition [Line Items]
Maturities of marketable securities						700,000
Entities under common control, assets received, value						15,975,000
PBF LLC [Member]
Business Acquisition [Line Items]
Partnership common units used to fund Acquisition						30,500,000																	$ 30,000,000
PBF LLC [Member] | Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		50.00%
Total consideration given		$ 175,000,000
Cash paid in acquisition		20,000,000
Maturities of marketable securities		76,200,000
Proceeds from revolving credit facility		76,200,000
Repayment of term loan		76,200,000
PBF LLC [Member] | Delaware City West Heavy Crude Unloading Rack [Member]
Business Acquisition [Line Items]
Total consideration given											$ 150,000,000
Cash paid in acquisition											135,000,000
Partnership common units used to fund Acquisition											$ 15,000,000
Proceeds from revolving credit facility										105,000,000
PBF LLC [Member] | Toledo Storage Facility [Member]
Business Acquisition [Line Items]
Total consideration given									$ 150,000,000
Cash paid in acquisition									135,000,000
Partnership common units used to fund Acquisition									$ 15,000
Proceeds from revolving credit facility								105,000,000
PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Business Acquisition [Line Items]
Total consideration given							$ 143,000,000
Cash paid in acquisition							112,500,000
Partnership common units used to fund Acquisition							$ 30,500,000
Proceeds from revolving credit facility						23,800,000
Term Loan [Member]
Business Acquisition [Line Items]
Proceeds from revolving credit facility						$ 700,000		$ 30,000,000		$ 30,000,000
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Business Acquisition [Line Items]
Limited partner interest percentage												44.20%								44.20%	44.20%
Common Units [Member]
Business Acquisition [Line Items]
Common units sold in public offering (in shares)	4,375,000		4,000,000		2,875,000																23,271,174
Common Units [Member] | PBF LLC [Member] | Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Cash paid in acquisition		78,800,000
Common Units [Member] | Limited Partner [Member] | PBF LLC [Member]
Business Acquisition [Line Items]
Partnership common units used to fund Acquisition (in shares)																						1,288,420	1,210,471
Common Units [Member] | Limited Partner [Member] | PBF LLC [Member] | Delaware City West Heavy Crude Unloading Rack [Member]
Business Acquisition [Line Items]
Partnership common units used to fund Acquisition (in shares)											589,536
Common Units [Member] | Limited Partner [Member] | PBF LLC [Member] | Toledo Storage Facility [Member]
Business Acquisition [Line Items]
Partnership common units used to fund Acquisition (in shares)									620,935
Common Units [Member] | Limited Partner [Member] | PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Business Acquisition [Line Items]
Partnership common units used to fund Acquisition (in shares)							1,288,420
Senior Secured Notes [Member]
Business Acquisition [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							6.875%
Senior Secured Notes [Member] | PBF LLC [Member] | Delaware City Products Pipeline and Truck Rack [Member]
Business Acquisition [Line Items]
Cash paid in acquisition							$ 88,000,000
Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Noncontrolling Interest in Variable Interest Entity		$ 0.50

ACQUISITIONS BALANCE SHEET DETA

ACQUISITIONS BALANCE SHEET DETAIL (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Jul. 01, 2016	Apr. 29, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$ 64,221			$ 18,678	$ 14,165	$ 75
Total current assets	148,059			43,096
Property, plant and equipment, net	600,071			145,548
Total assets	748,130			422,902
Accounts payable and accrued liabilities	18,371			5,504
Total liabilities	601,790			608,577
Net investment - Predecessor	0			0
Total liabilities and equity	748,130			422,902
Accounts receivable - affiliates	37,863			23,949
Prepaid expenses and other current assets	1,657			469
Marketable securities	0			234,258
Accounts payable - affiliates	7,631			3,438
Total current liabilities	66,618			8,942
Long-term debt	532,011			599,635
Partners Equity	(33,542)			(185,675)
Subordinated Units [Member]
Partners Equity	(276,083)			(277,094)
Limited Partner, Public [Member] | Common Units [Member]
Partners Equity	434,456			340,317
Limited Partner, Affiliate [Member] | Common Units [Member]
Partners Equity	$ (193,181)			$ (248,363)
Torrance Valley Pipeline Company [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		$ 351,475
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other		(1,475)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		$ 350,000
Plains Asset Purchase, East Coast Terminals [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets			$ 4,221
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			99,342
Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Accrued Expenses			(3,174)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other			(2,016)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			$ 98,373

ACQUISITIONS YTD INCOME STATEME

ACQUISITIONS YTD INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended								6 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Affiliate	$ 61,694	$ 48,433	$ 40,659	$ 36,549	$ 37,306	$ 37,082	$ 34,868	$ 32,846		$ 175,448	$ 142,102	$ 59,403
Third-party										11,887	0	0
Total Revenue										187,335	142,102	59,403
Operating and maintenance expenses										44,162	25,255	26,215
General and administrative expenses										16,962	13,889	8,201
Interest expense, net										(28,755)	(19,939)	(2,307)
Amortization of loan fees										(1,678)	(1,315)	(365)
Net income	27,910	18,364	16,254	19,094	17,273	20,283	19,804	17,762		81,622	75,122	17,842
Less: Net (loss) income attributable to Predecessor										(5,017)	1,274	(12,122)
Net income attributable to PBF Logistics LP unitholders	24,738	20,874	16,254	19,094	17,273	20,283	19,583	16,709		80,960	73,848	29,964
Depreciation and amortization										14,156	6,582	4,473
Costs and Expenses										75,280	45,726	38,889
Income (loss) from operations	$ 35,784	$ 26,060	$ 23,888	$ 26,323	$ 24,462	$ 27,463	$ 24,734	$ 19,717		$ 112,055	$ 96,376	$ 20,514
Torrance Valley Pipeline Company [Member]
Affiliate									$ 24,717
Net income									$ 6,341

ACQUISITIONS ProForma (Details)

ACQUISITIONS ProForma (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Torrance Valley Pipeline Company [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue	$ 235,052	$ 213,678
Business Acquisition, Pro Forma Net Income (Loss)	90,967	92,280
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue	194,129	159,474
Business Acquisition, Pro Forma Net Income (Loss)	$ 86,059	$ 68,819
Common Units [Member] | Torrance Valley Pipeline Company [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 2.18	$ 2.38
Business Acquisition, Pro Forma Earnings Per Share, Diluted	2.18	2.38
Common Units [Member] | Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic	2.11	1.84
Business Acquisition, Pro Forma Earnings Per Share, Diluted	2.11	1.84
Subordinated Units [Member] | Torrance Valley Pipeline Company [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic	2.18	2.38
Subordinated Units [Member] | Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 2.11	$ 1.84

PROPERTY, PLANT AND EQUIPMENT40

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 631,324	$ 162,645
Accumulated depreciation	(31,253)	(17,097)
Property, plant and equipment, net	600,071	145,548
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	99,497	2,417
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	165,234	80,718
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	286,034	18,546
Storage Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	62,238	60,959
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	18,321	5
Interest Costs Capitalized	$ 118	$ 0

DEBT (Details)

DEBT (Details)	May 12, 2015USD ($)	May 05, 2015USD ($)	May 14, 2014USD ($)renewal	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure				$ 574,999,000	$ 580,422,000
Long-term Debt				578,864,000	608,700,000
Long-term debt				532,011,000	599,635,000
Proceeds from Issuance of Secured Debt	$ 343,000,000
Cash paid in acquisition				98,373,000	0	$ 0
Repayments of Lines of Credit				30,000,000	275,100,000	$ 0
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 [Member]
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure				346,135,000
Debt instrument, amount borrowed	350,000,000
Debt Instrument, Interest Rate, Stated Percentage		6.875%
Term Loan [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Long-term debt				39,664,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity				360,000,000
Long-term debt				189,200,000
Letters of Credit Outstanding, Amount				$ 3,610,000
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			$ 240,000,000
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
Consolidated interest leverage ratio			2.50
Consolidated total leverage ratio			4
Higher consolidated total leverage ratio option			4.50
Threshold for higher consolidated total leverage ratio			$ 100,000,000
Consolidated senior secured leverage ratio			3.50
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio, step-up Increase			0.50
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
Revolving Credit Facility, Swing Line Loan [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 25,000,000
Debt Instrument, Redemption, Period One [Member] | Senior Secured Notes [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 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		101.00%
Debt Instrument, Redemption, Period Three [Member] | Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		100.00%
Initial Purchasers [Member] | Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed	330,090,000
Management [Member] | Senior Secured Notes [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]
Cash paid in acquisition		$ 112,500,000
Delaware City Products Pipeline and Truck Rack [Member] | PBF LLC [Member] | Senior Secured Notes [Member]
Debt Instrument [Line Items]
Cash paid in acquisition		$ 88,000,000

DEBT MATURITIES (Details)

DEBT MATURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
2,017	$ 39,664
2,018	0
2,019	189,200
2,020	0
2,021	0
Long-term Debt, Maturities, Repayments of Principal after Year Five	350,000
Long-term Debt	578,864	$ 608,700
Deferred Finance Costs, Net	7,189
Long-term Debt and Capital Lease Obligations	$ 571,675

EQUITY (Details)

EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 14, 2016	Aug. 31, 2016	Aug. 17, 2016	Apr. 05, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	May 14, 2015
Capital Unit [Line Items]
Cash distribution (in dollars per share)					$ 0.45	$ 0.44	$ 0.43	$ 0.42	$ 0.41	$ 0.39	$ 0.37	$ 0.35	$ 1.74	$ 1.52
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Limited partner interest percentage					44.20%								44.20%
Common Units [Member]
Capital Unit [Line Items]
Common units sold in public offering (in shares)	4,375,000		4,000,000	2,875,000									23,271,174
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned					2,572,944								2,572,944
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned					15,886,553								15,886,553
Torrance Valley Pipeline Company LLC [Member]
Capital Unit [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage		50.00%
Noncontrolling Interest in Variable Interest Entity		$ 0
PBF LLC [Member]
Capital Unit [Line Items]
Partnership common units used to fund Acquisition															$ 30,000	$ 30,500
Incentive Cash Distribution Allocation					100.00%								100.00%
PBF LLC [Member] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage					44.20%								44.20%
PBF LLC [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Partnership common units used to fund Acquisition (in shares)														1,288,420	1,210,471
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Shares, Issued					116,349,000				137,007,000				116,349,000	137,007,000	0

EQUITY OPERATING SURPLUS (Detai

EQUITY OPERATING SURPLUS (Details)	12 Months Ended
	Dec. 31, 2016$ / shares
Minimum Quarterly Distribution [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	100.00%
Total quarterly distribution, distribution (in dollars per share)	$ 0.300
Minimum Quarterly Distribution [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	0.00%
First Target Distribution [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	100.00%
Total quarterly distribution, minimum distribution (in dollars per share)	$ 0.300
Total quarterly distribution, maximum distribution (in dollars per share)	$ 0.345
First Target Distribution [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	0.00%
Second Target Distribution [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	85.00%
Total quarterly distribution, minimum distribution (in dollars per share)	$ 0.0345
Total quarterly distribution, maximum distribution (in dollars per share)	$ 0.375
Second Target Distribution [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	15.00%
Third Target Distribution [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	75.00%
Total quarterly distribution, minimum distribution (in dollars per share)	$ 0.375
Total quarterly distribution, maximum distribution (in dollars per share)	$ 0.450
Third Target Distribution [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	25.00%
Thereafter [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	50.00%
Total quarterly distribution, distribution (in dollars per share)	$ 0.450
Thereafter [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Marginal percentage, interest in distributions, quarterly distribution	50.00%

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Distribution Made to Limited Partner [Line Items]
Cash distribution (in dollars per share)		$ 0.45	$ 0.44	$ 0.43	$ 0.42	$ 0.41	$ 0.39	$ 0.37	$ 0.35	$ 1.74	$ 1.52
Total distributions declared										$ 73,905	$ 54,020	$ 25,892
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared	[1]									72,914	53,319
Limited Partner Common Units, PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared										4,477	3,911	635
Limited Partner, Subordinated Units [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared										27,642	24,148	12,551
General Partner [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared										4,031	1,118
Limited Partner Common Units, Public [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared										$ 37,755	$ 24,843	$ 12,706
[1]	Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense	$ 4,360	$ 4,279	$ 1,086
Accelerated vesting amount	$ 1,123	$ 1,459	$ 0
Phantom Unit Award [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	4 years
Phantom Unit Award [Member] | Long-Term Incentive Plan [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	4 years
Total unrecognized compensation cost	$ 5,855
Weighted-average recognition period		4 years
Fair value of outstanding units	$ 12,693
Number of Phantom Units
Nonvested units, beginning of period (in shares)	403,375	275,522	0
Awards granted (in shares)	284,854	266,360	285,522
Awards vested (in shares)	(116,349)	(137,007)	0
Awards forfeited (in shares)	(7,000)	(1,500)	(10,000)
Nonvested units, end of period (in shares)	564,880	403,375	275,522
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning of period (in dollars per share)	$ 25.06	$ 26.56	$ 0
Weighted average grant date fair value, award granted (in dollars per share)	19.95	23.92	26.57
Weighted average grant date fair value, award vested (in dollars per share)	25.24	25.83	0
Weighted average grant date fair value, award forfeited (in dollars per share)	23.20	26.74	26.74
Weighted average grant date fair value, end of period (in dollars per share)	$ 22.47	$ 25.06	$ 26.56

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 14, 2016	Aug. 17, 2016	Apr. 05, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income				$ 27,910	$ 18,364	$ 16,254	$ 19,094	$ 17,273	$ 20,283	$ 19,804	$ 17,762	$ 81,622	$ 75,122	$ 17,842
Total distributions declared												73,905	54,020	25,892
Earnings less distributions												7,055	21,102	(8,050)
Net income attributable to PBF Logistics LP unitholders				$ 24,738	$ 20,874	$ 16,254	$ 19,094	$ 17,273	$ 20,283	$ 19,583	$ 16,709	$ 80,960	$ 73,848	$ 29,964
Phantom Unit Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Value of units excluded from computation of earnings per share												324,729	403,375	254,000
Limited Partner Common Units, Public [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income													$ 34,606	$ 14,740
Total distributions declared												$ 37,755	24,843	12,706
Earnings less distributions												2,085	$ 9,763	$ 2,034
Net income attributable to PBF Logistics LP unitholders												$ 39,840
Weighted-average units outstanding - basic												19,715,174	15,856,217	15,812,500
Weighted-average units outstanding - diluted												19,765,840	15,856,217	15,814,525
Net income per limited partner unit - basic												$ 2.01	$ 2.18	$ 0.93
Net income per limited partner unit - diluted												$ 2.01	$ 2.18	$ 0.93
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common units sold in public offering (in shares)	4,375,000	4,000,000	2,875,000									23,271,174
Limited Partner Common Units, PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income													$ 4,585	$ 415
Total distributions declared												$ 4,477	3,911	635
Earnings less distributions												693	$ 674	$ (220)
Net income attributable to PBF Logistics LP unitholders												$ 5,170
Weighted-average units outstanding - basic												2,572,944	2,099,935	355,302
Weighted-average units outstanding - diluted												2,572,944	2,099,935	355,302
Net income per limited partner unit - basic												$ 2.01	$ 2.18	$ 1.17
Net income per limited partner unit - diluted												$ 2.01	$ 2.18	$ 1.17
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income													$ 34,657	$ 14,809
Total distributions declared												$ 27,642	24,148	12,551
Earnings less distributions												4,277	$ 10,509	$ 2,258
Net income attributable to PBF Logistics LP unitholders												$ 31,919
Weighted-average units outstanding - basic												15,886,553	15,886,553	15,886,553
Weighted-average units outstanding - diluted												15,886,553	15,886,553	15,886,553
Net income per limited partner unit - basic												$ 2.01	$ 2.18	$ 0.93
Net income per limited partner unit - diluted												$ 2.01	$ 2.18	$ 0.93
Incentive Distribution Rights - PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income													$ 1,274	$ (12,122)
Total distributions declared												$ 4,031	1,118	0
Earnings less distributions												0	$ 156	$ (12,122)
Net income attributable to PBF Logistics LP unitholders												$ 4,031
Limited Partner [Member] | PBF LLC [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Partnership common units used to fund Acquisition (in shares)													1,288,420	1,210,471

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Mar. 01, 2011	Dec. 31, 2016
Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual For Environmental Loss Contingencies, Expected Future Payments		$ 1,250,000
Accrual For Environmental Loss Contingencies, Expected Payment Period		5 years
Accrual for Environmental Loss Contingencies		$ 2,173,000
Accrual for Environmental Loss Contingencies, Discount Rate		1.83%
DCR Assets [Member] | Environmental Issue [Member] | Valero [Member]
Loss Contingencies [Line Items]
Pre-acquisition environmental obligations		$ 20,000,000
DCR Assets [Member] | Environmental Issue [Member] | PBF Energy and Valero [Member]
Loss Contingencies [Line Items]
Pre-acquisition environmental obligations		$ 75,000,000
Environmental insurance policy term		10 years
Sunoco, Inc. [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Loss Contingency Accrual, Insurance-Related Assessment, Expiration Of Liability Period	20 years
PBF Logistics Products Terminals LLC [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Gross		$ 2,377,000
Torrance Valley Pipeline Company LLC [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies		1,402,000
Maximum [Member]
Loss Contingencies [Line Items]
Accrual For Environmental Loss Contingencies, Expected Future Payments		$ 250,000
Maximum [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual For Environmental Loss Contingencies, Expected Payment Period		10 years

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details)	Nov. 01, 2016bbl / d	Aug. 31, 2016bbl / drenewalbbl	May 15, 2015renewal	May 14, 2015bbl / d	Dec. 11, 2014bbl / drenewalbbl	Oct. 01, 2014bbl / d	Sep. 30, 2014renewal	May 14, 2014bbl / drenewal	Dec. 31, 2016renewal
Related Party Transaction [Line Items]
Term of Renewal									5 years
Number of Contract Renewals | renewal									2
Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal		5 years
Number of Contract Renewals | renewal		2
Delaware City Products Pipeline - Magellan [Domain]
Related Party Transaction [Line Items]
Term of Agreement	2 years 5 months
Delaware City Products Pipeline - Magellan [Domain] | PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement	14,500
Torrance Valley Pipeline - Belridge Tanks [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement		770,000
Torrance Valley Pipeline - Emidio Tanks [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement		900,000
Torrance Valley Pipeline - Midway Tank [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Maximum Storage Capacity | bbl		55,000
Torrance Valley Pipeline - South [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement		70,000
Delaware City Products Pipeline [Member] | PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement				50,000
DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal								5 years
Term of Agreement								7 years 8 months
Number of Contract Renewals | renewal								2
Delaware City Rail Unloading Terminal [Member] | After September 30, 2014 [Member] | PBF Holding [Member] | DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement								85,000
Toledo Truck Unloading Terminal [Member] | Beginning August 1, 2014 [Member] | PBF Holding [Member] | Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement								5,500
Delaware City West Heavy Crude Unloading Rack [Member] | PBF Holding [Member] | West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement						40,000
Toledo Tank Farm [Member] | PBF Holding [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement					4,400
Oil And Gas Plant, Maximum Storage Capacity | bbl					3,849,271
Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal								5 years
Term of Agreement								7 years 8 months
Number of Contract Renewals | renewal								2
Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal			5 years
Term of Agreement			10 years 8 months
Number of Contract Renewals | renewal			2
West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal							5 years
Term of Agreement							7 years 3 months
Number of Contract Renewals | renewal							2
Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal					5 years
Term of Agreement					10 years
Number of Contract Renewals | renewal					2
Delaware Truck Loading Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Renewal			5 years
Term of Agreement			10 years 8 months
Number of Contract Renewals | renewal			2
Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement		10 years
Torrance Valley Pipeline - North [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement		50,000
LPGs [Member] | Delaware City Truck Rack [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement				5,000
Refined Clean Product [Member] | Delaware City Truck Rack [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Minimum throughput capacity under agreement				30,000
Minimum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]
Related Party Transaction [Line Items]
Term of Agreement									3 months
Maximum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]
Related Party Transaction [Line Items]
Term of Agreement									5 years

RELATED PARTY TRANSACTIONS OMNI

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details)	Aug. 31, 2016USD ($)
PBF LLC [Member] | Fourth Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee	$ 4,000,000

RELATED PARTY TRANSACTIONS OPER

RELATED PARTY TRANSACTIONS OPERATION AND MANGEMENT SERVICES AGREEMENT (Details)	Aug. 31, 2016USD ($)
PBF LLC [Member] | Fourth Amended and Restated O&M Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee	$ 6,386,000

RELATED PARTY TRANSACTIONS SU52

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Revenues	$ 61,694	$ 48,433	$ 40,659	$ 36,549	$ 37,306	$ 37,082	$ 34,868	$ 32,846	$ 175,448	$ 142,102	$ 59,403
Operating and maintenance expenses									5,121	4,533	2,298
General and administrative expenses									$ 4,805	$ 5,297	$ 3,600

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment									2
Total Revenue									$ 187,335	$ 142,102	$ 59,403
Depreciation and amortization									14,156	6,582	4,473
Income (loss) from operations	$ 35,784	$ 26,060	$ 23,888	$ 26,323	$ 24,462	$ 27,463	$ 24,734	$ 19,717	112,055	96,376	20,514
Interest expense, net									30,433	21,254	2,672
Capital Expenditures									114,680	2,046	47,805
Total assets	748,130				422,902				748,130	422,902
Affiliate	61,694	$ 48,433	$ 40,659	$ 36,549	37,306	$ 37,082	$ 34,868	$ 32,846	175,448	142,102	59,403
Transportation and Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									165,524	120,750	58,205
Depreciation and amortization									11,728	3,943	2,694
Income (loss) from operations									118,322	99,730	36,655
Interest expense, net									0	0	0
Capital Expenditures									111,921	246	32,279
Total assets	598,167				112,826				598,167	112,826
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									21,811	21,352	1,198
Depreciation and amortization									2,428	2,639	1,779
Income (loss) from operations									10,695	10,535	(7,940)
Interest expense, net									0	0	0
Capital Expenditures									2,759	1,800	15,526
Total assets	57,375				56,846				57,375	56,846
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									0	0	0
Depreciation and amortization									0	0	0
Income (loss) from operations									(16,962)	(13,889)	(8,201)
Interest expense, net									30,433	21,254	2,672
Capital Expenditures									0	0	$ 0
Total assets	$ 92,588				$ 253,230				$ 92,588	$ 253,230

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - $ / shares	Feb. 16, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Cash distribution (in dollars per share)		$ 0.45	$ 0.44	$ 0.43	$ 0.42	$ 0.41	$ 0.39	$ 0.37	$ 0.35	$ 1.74	$ 1.52
Subsequent Event [Member]
Cash distribution (in dollars per share)	$ 0.45

CONSOLIDAITNG FINANCIAL STATE55

CONSOLIDAITNG FINANCIAL STATEMENTS OF PBF LOGISTICS BALANCE SHEETS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 64,221	$ 18,678	$ 14,165	$ 75
Marketable securities - current	40,024	0
Accounts receivable - affiliates	37,863	23,949
Accounts receivable	4,294	0
Prepaid expenses and other current assets	1,657	469
Due from related parties	0	0
Total current assets	148,059	43,096
Property, plant and equipment, net	600,071	145,548
Investment in subsidiaries	0	0
Marketable securities	0	234,258
Total assets	748,130	422,902
Current liabilities:
Accounts payable - affiliates	7,631	3,438
Accounts payable and accrued liabilities	18,371	5,504
Current portion of long-term debt	39,664	0
Deferred Revenue, Noncurrent	952
Due to Affiliate	0	0
Total current liabilities	66,618	8,942
Long-term debt	532,011	599,635
Other long-term liabilities	3,161	0
Total liabilities	601,790	608,577
Net investment - Predecessor	0	0
Commitments and contingencies (Note 9)
Partners Equity	(33,542)	(185,675)
Noncontrolling interest	179,882	0
Total equity	146,340	(185,675)	(104,580)	98,369
Total liabilities and equity	748,130	422,902
Subsidiary Issuer [Member]
Current assets:
Cash and cash equivalents		18,678	14,165	0
Accounts receivable - affiliates		0
Prepaid expenses and other current assets		290
Due from related parties		1,287
Total current assets		20,255
Property, plant and equipment, net		0
Investment in subsidiaries		292,411
Marketable securities		234,258
Total assets		546,924
Current liabilities:
Accounts payable - affiliates		574
Accounts payable and accrued liabilities		5,017
Due to Affiliate		127,373
Total current liabilities		132,964
Long-term debt		599,635
Total liabilities		732,599
Net investment - Predecessor		0
Partners Equity		(185,675)
Total liabilities and equity		546,924
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents		0	0	75
Accounts receivable - affiliates		23,949
Prepaid expenses and other current assets		179
Due from related parties		127,373
Total current assets		151,501
Property, plant and equipment, net		145,548
Investment in subsidiaries		0
Marketable securities		0
Total assets		297,049
Current liabilities:
Accounts payable - affiliates		2,864
Accounts payable and accrued liabilities		487
Due to Affiliate		1,287
Total current liabilities		4,638
Long-term debt		0
Total liabilities		4,638
Net investment - Predecessor		292,411
Partners Equity		292,411
Total liabilities and equity		297,049
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents		0	0	0
Accounts receivable - affiliates		0
Prepaid expenses and other current assets		0
Due from related parties		0
Total current assets		0
Property, plant and equipment, net		0
Investment in subsidiaries		0
Marketable securities		0
Total assets		0
Current liabilities:
Accounts payable - affiliates		0
Accounts payable and accrued liabilities		0
Due to Affiliate		0
Total current liabilities		0
Long-term debt		0
Total liabilities		0
Net investment - Predecessor		0
Partners Equity		0
Total liabilities and equity		0
Common Units [Member] | Limited Partner, Public [Member]
Current liabilities:
Partners Equity	434,456	340,317
Total equity	434,456	340,317	336,369	0
Common Units [Member] | Limited Partner, Public [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity		340,317
Common Units [Member] | Limited Partner, Public [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Common Units [Member] | Limited Partner, Public [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Common Units [Member] | Limited Partner, Affiliate [Member]
Current liabilities:
Partners Equity	(193,181)	(248,363)
Total equity	(193,181)	(248,363)	(167,787)	0
Common Units [Member] | Limited Partner, Affiliate [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity		(248,363)
Common Units [Member] | Limited Partner, Affiliate [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Common Units [Member] | Limited Partner, Affiliate [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Subordinated Units [Member]
Current liabilities:
Partners Equity	(276,083)	(277,094)
Subordinated Units [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity		(277,094)
Subordinated Units [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Subordinated Units [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Subordinated Units [Member] | Limited Partner, Affiliate [Member]
Current liabilities:
Total equity	(276,083)	(277,094)	(288,875)	0
Incentive Distribution Rights [Member]
Current liabilities:
Partners Equity	1,266	(535)
Total equity	1,266	(535)	0	0
Incentive Distribution Rights [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity		(535)
Incentive Distribution Rights [Member] | PBF LLC [Member]
Current liabilities:
Partners Equity	1,266
Incentive Distribution Rights [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Incentive Distribution Rights [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity		0
Operating Segments [Member] | Subsidiary Issuer [Member]
Current assets:
Cash and cash equivalents	52,133	18,678
Marketable securities - current	40,024
Accounts receivable - affiliates	125
Accounts receivable	0
Prepaid expenses and other current assets	306
Due from related parties	5,168
Total current assets	97,756
Property, plant and equipment, net	0
Investment in subsidiaries	694,636
Total assets	792,392
Current liabilities:
Accounts payable - affiliates	1,670
Accounts payable and accrued liabilities	5,719
Current portion of long-term debt	39,664
Deferred Revenue, Noncurrent	0
Due to Affiliate	246,870
Total current liabilities	293,923
Long-term debt	532,011
Other long-term liabilities	0
Total liabilities	825,934
Net investment - Predecessor	0
Partners Equity	(33,542)
Noncontrolling interest	0
Total equity	(33,542)
Total liabilities and equity	792,392
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	12,088	0
Marketable securities - current	0
Accounts receivable - affiliates	37,738
Accounts receivable	4,294
Prepaid expenses and other current assets	1,351
Due from related parties	246,870
Total current assets	302,341
Property, plant and equipment, net	600,071
Investment in subsidiaries	0
Total assets	902,412
Current liabilities:
Accounts payable - affiliates	5,961
Accounts payable and accrued liabilities	12,652
Current portion of long-term debt	0
Deferred Revenue, Noncurrent	952
Due to Affiliate	5,168
Total current liabilities	24,733
Long-term debt	0
Other long-term liabilities	3,161
Total liabilities	27,894
Net investment - Predecessor	694,636
Partners Equity	694,636
Noncontrolling interest	179,882
Total equity	874,518
Total liabilities and equity	902,412
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	0	0
Marketable securities - current	0
Accounts receivable - affiliates	0
Accounts receivable	0
Prepaid expenses and other current assets	0
Due from related parties	0
Total current assets	0
Property, plant and equipment, net	0
Investment in subsidiaries	0
Total assets	0
Current liabilities:
Accounts payable - affiliates	0
Accounts payable and accrued liabilities	0
Current portion of long-term debt	0
Deferred Revenue, Noncurrent	0
Due to Affiliate	0
Total current liabilities	0
Long-term debt	0
Other long-term liabilities	0
Total liabilities	0
Net investment - Predecessor	0
Partners Equity	0
Noncontrolling interest	0
Total equity	0
Total liabilities and equity	0
Operating Segments [Member] | Common Units [Member] | Limited Partner, Public [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity	434,456
Operating Segments [Member] | Common Units [Member] | Limited Partner, Public [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Common Units [Member] | Limited Partner, Public [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Common Units [Member] | Limited Partner, Affiliate [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity	(193,181)
Operating Segments [Member] | Common Units [Member] | Limited Partner, Affiliate [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Common Units [Member] | Limited Partner, Affiliate [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Subordinated Units [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity	(276,083)
Operating Segments [Member] | Subordinated Units [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Subordinated Units [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners Equity	1,266
Operating Segments [Member] | Incentive Distribution Rights [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners Equity	0
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Marketable securities - current	0
Accounts receivable - affiliates	0	0
Accounts receivable	0
Prepaid expenses and other current assets	0	0
Due from related parties	(252,038)	(128,660)
Total current assets	(252,038)	(128,660)
Property, plant and equipment, net	0	0
Investment in subsidiaries	(694,636)	(292,411)
Marketable securities		0
Total assets	(946,674)	(421,071)
Current liabilities:
Accounts payable - affiliates	0	0
Accounts payable and accrued liabilities	0	0
Current portion of long-term debt	0
Deferred Revenue, Noncurrent	0
Due to Affiliate	(252,038)	(128,660)
Total current liabilities	(252,038)	(128,660)
Long-term debt	0	0
Other long-term liabilities	0
Total liabilities	(252,038)	(128,660)
Net investment - Predecessor	(694,636)	(292,411)
Partners Equity	(694,636)	(292,411)
Noncontrolling interest	0
Total equity	(694,636)
Total liabilities and equity	(946,674)	(421,071)
Consolidation, Eliminations [Member] | Common Units [Member] | Limited Partner, Public [Member]
Current liabilities:
Partners Equity	0	0
Consolidation, Eliminations [Member] | Common Units [Member] | Limited Partner, Affiliate [Member]
Current liabilities:
Partners Equity	0	0
Consolidation, Eliminations [Member] | Subordinated Units [Member]
Current liabilities:
Partners Equity	0	0
Consolidation, Eliminations [Member] | Incentive Distribution Rights [Member]
Current liabilities:
Partners Equity	$ 0	$ 0

CONSOLIDAITNG FINANCIAL STATE56

CONSOLIDAITNG FINANCIAL STATEMENTS OF PBF LOGISTICS INCOME STATEMENTS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 61,694	$ 48,433	$ 40,659	$ 36,549	$ 37,306	$ 37,082	$ 34,868	$ 32,846	$ 175,448	$ 142,102	$ 59,403
Sales Revenue, Goods, Net									11,887	0	0
Total Revenue									187,335	142,102	59,403
Costs and expenses
Operating and maintenance expenses									44,162	25,255	26,215
General and administrative expenses									16,962	13,889	8,201
Depreciation and amortization									14,156	6,582	4,473
Total costs and expenses									75,280	45,726	38,889
Income from operations	35,784	26,060	23,888	26,323	24,462	27,463	24,734	19,717	112,055	96,376	20,514
Other income (expense)
Equity in earnings									0	0	0
Interest expense, net									(28,755)	(19,939)	(2,307)
Amortization of loan fees									(1,678)	(1,315)	(365)
Net income	27,910	18,364	16,254	19,094	17,273	20,283	19,804	17,762	81,622	75,122	17,842
Less: Net (loss) income attributable to Predecessor									(5,017)	1,274	(12,122)
Less: Net income attributable to noncontrolling interest									5,679	0	0
Net income attributable to PBF Logistics LP unitholders	$ 24,738	$ 20,874	$ 16,254	$ 19,094	$ 17,273	$ 20,283	$ 19,583	$ 16,709	80,960	73,848	29,964
Subsidiary Issuer [Member]
Costs and expenses
Depreciation and amortization										0	27
Other income (expense)
Equity in earnings										109,797	25,212
Amortization of loan fees										(1,315)	(365)
Guarantor Subsidiaries [Member]
Costs and expenses
Depreciation and amortization										6,582	4,446
Other income (expense)
Equity in earnings										0	0
Amortization of loan fees										0	0
Non-Guarantor Subsidiaries [Member]
Costs and expenses
Depreciation and amortization										0	0
Other income (expense)
Equity in earnings										0	0
Amortization of loan fees										0	0
Consolidation, Eliminations [Member]
Revenues									0	0	0
Sales Revenue, Goods, Net									0	0	0
Total Revenue									0	0	0
Costs and expenses
Operating and maintenance expenses									0	0	0
General and administrative expenses									0	0	0
Depreciation and amortization									0	0	0
Total costs and expenses									0	0	0
Income from operations									0	0	0
Other income (expense)
Equity in earnings									(128,664)	(109,797)	(25,212)
Interest expense, net									0	0	0
Amortization of loan fees									0	0	0
Net income									(128,664)	(109,797)	(25,212)
Less: Net (loss) income attributable to Predecessor									0	0	0
Less: Net income attributable to noncontrolling interest									0
Net income attributable to PBF Logistics LP unitholders									(128,664)	(109,797)	(25,212)
Operating Segments [Member] | Subsidiary Issuer [Member]
Revenues									0	0	1,905
Sales Revenue, Goods, Net									0	0	0
Total Revenue									0	0	1,905
Costs and expenses
Operating and maintenance expenses									0	0	185
General and administrative expenses									16,609	13,408	6,386
Depreciation and amortization									0	0	27
Total costs and expenses									16,609	13,408	6,598
Income from operations									(16,609)	(13,408)	(4,693)
Other income (expense)
Equity in earnings									128,664	109,797	25,212
Interest expense, net									(28,755)	(19,952)	(2,312)
Amortization of loan fees									(1,678)	(1,315)	(365)
Net income									81,622	75,122	17,842
Less: Net (loss) income attributable to Predecessor									0	0	0
Less: Net income attributable to noncontrolling interest									0
Net income attributable to PBF Logistics LP unitholders									81,622	75,122	17,842
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Revenues									175,448	142,102	57,498
Sales Revenue, Goods, Net									11,887	0	0
Total Revenue									187,335	142,102	57,498
Costs and expenses
Operating and maintenance expenses									44,162	25,255	26,030
General and administrative expenses									353	481	1,815
Depreciation and amortization									14,156	6,582	4,446
Total costs and expenses									58,671	32,318	32,291
Income from operations									128,664	109,784	25,207
Other income (expense)
Equity in earnings									0	0	0
Interest expense, net									0	13	5
Amortization of loan fees									0	0	0
Net income									128,664	109,797	25,212
Less: Net (loss) income attributable to Predecessor									(5,017)	1,274	(12,122)
Less: Net income attributable to noncontrolling interest									5,679
Net income attributable to PBF Logistics LP unitholders									128,002	108,523	37,334
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Revenues									0	0	0
Sales Revenue, Goods, Net									0	0	0
Total Revenue									0	0	0
Costs and expenses
Operating and maintenance expenses									0	0	0
General and administrative expenses									0	0	0
Depreciation and amortization									0	0	0
Total costs and expenses									0	0	0
Income from operations									0	0	0
Other income (expense)
Equity in earnings									0	0	0
Interest expense, net									0	0	0
Amortization of loan fees									0	0	0
Net income									0	0	0
Less: Net (loss) income attributable to Predecessor									0	0	0
Less: Net income attributable to noncontrolling interest									0
Net income attributable to PBF Logistics LP unitholders									$ 0	$ 0	$ 0

CONSOLIDAITNG FINANCIAL STATE57

CONSOLIDAITNG FINANCIAL STATEMENTS OF PBF LOGISTICS CASH FLOWS (Details) - USD ($)	May 14, 2015	Dec. 11, 2014	Sep. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income				$ 81,622,000	$ 75,122,000	$ 17,842,000
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization				14,156,000	6,582,000	4,473,000
Amortization of deferred financing fees				1,678,000	1,315,000	365,000
Unit-based compensation expense				4,360,000	4,279,000	1,086,000
Equity in earnings				0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates				(12,439,000)	(12,319,000)	(11,630,000)
Accounts receivable				(4,294,000)	0	0
Prepaid expenses and other current assets				3,152,000	(117,000)	(296,000)
Accounts payable - affiliates				3,513,000	215,000	3,223,000
Accounts payable and accrued liabilities				7,920,000	3,488,000	(2,176,000)
Amounts due to/from related parties				0	0	0
Increase (Decrease) in Deferred Revenue				952,000	0	0
Other assets and liabilities				(1,002,000)	(19,000)	0
Net cash provided by operations				99,618,000	78,546,000	12,887,000
Expenditures for property, plant and equipment				(16,307,000)	(2,046,000)	(47,805,000)
Plains Asset Purchase				(98,373,000)	0	0
Cash flows from investing activities:
Purchases of marketable securities				(1,909,965,000)	(2,067,286,000)	(1,918,637,000)
Maturities of marketable securities				2,104,209,000	2,067,983,000	1,683,708,000
Investment in subsidiaries				0	0	0
Net cash provided by (used in) investing activities				79,564,000	(1,349,000)	(282,734,000)
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions				138,378,000	0	340,957,000
Offering costs for issuance of common units				0	0	(5,000,000)
Distribution to PBF LLC related to Offering				0	0	(328,664,000)
Distribution to parent				0	(1,036,000)	0
Proceeds from term loan				0	0	300,000,000
Repayment of term loan	$ (700,000)	$ (30,000,000)	$ (30,000,000)	(194,536,000)	(700,000)	(65,100,000)
Proceeds from revolving credit facility				194,700,000	24,500,000	275,100,000
Proceeds from issuance of senior notes				0	350,000,000	0
Repayment of revolving credit facility				(30,000,000)	(275,100,000)	0
Distributions to unitholders				(67,534,000)	(49,524,000)	(14,916,000)
Deferred financing costs				0	(8,324,000)	(2,517,000)
Net cash (used in) provided by financing activities				(133,639,000)	(72,684,000)	283,937,000
Distribution to PBF LLC related to Acquisitions				(175,000,000)	(112,500,000)	(270,000,000)
Contribution from parent				353,000	0	54,077,000
Net change in cash and cash equivalents				45,543,000	4,513,000	14,090,000
Cash and cash equivalents at beginning of year				18,678,000	14,165,000	75,000
Cash and cash equivalents at end of period				64,221,000	18,678,000	14,165,000
Subsidiary Issuer [Member]
Cash flows from operating activities:
Net income					75,122,000	17,842,000
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization					0	27,000
Amortization of deferred financing fees					1,315,000	365,000
Unit-based compensation expense					4,279,000	1,086,000
Equity in earnings					(109,797,000)	(25,212,000)
Changes in operating assets and liabilities:
Accounts receivable - affiliates					0	0
Prepaid expenses and other current assets					(66,000)	(224,000)
Accounts payable - affiliates					93,000	481,000
Accounts payable and accrued liabilities					3,419,000	721,000
Amounts due to/from related parties					101,938,000	24,148,000
Other assets and liabilities					(19,000)	0
Net cash provided by operations					76,284,000	19,234,000
Expenditures for property, plant and equipment					0	0
Cash flows from investing activities:
Purchases of marketable securities					(2,067,286,000)	(1,918,637,000)
Maturities of marketable securities					2,067,983,000	1,683,708,000
Investment in subsidiaries					(820,000)	0
Net cash provided by (used in) investing activities					(123,000)	(234,929,000)
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 parent					0
Proceeds from term loan						300,000,000
Repayment of term loan					(700,000)	(65,100,000)
Proceeds from revolving credit facility					24,500,000	275,100,000
Proceeds from issuance of senior notes					350,000,000
Repayment of revolving credit facility					(275,100,000)
Distributions to unitholders					(49,524,000)	(14,916,000)
Deferred financing costs					(8,324,000)	(2,517,000)
Net cash (used in) provided by financing activities					(71,648,000)	229,860,000
Distribution to PBF LLC related to Acquisitions					(112,500,000)	(270,000,000)
Contribution from parent					0	0
Net change in cash and cash equivalents					4,513,000	14,165,000
Cash and cash equivalents at beginning of year				18,678,000	14,165,000	0
Cash and cash equivalents at end of period					18,678,000	14,165,000
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income					109,797,000	25,212,000
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization					6,582,000	4,446,000
Amortization of deferred financing fees					0	0
Unit-based compensation expense					0	0
Equity in earnings					0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates					(12,319,000)	(11,630,000)
Prepaid expenses and other current assets					(51,000)	(72,000)
Accounts payable - affiliates					122,000	2,742,000
Accounts payable and accrued liabilities					69,000	(2,897,000)
Amounts due to/from related parties					(101,938,000)	(24,148,000)
Other assets and liabilities					0	0
Net cash provided by operations					2,262,000	(6,347,000)
Expenditures for property, plant and equipment					(2,046,000)	(47,805,000)
Cash flows from investing activities:
Purchases of marketable securities					0	0
Maturities of marketable securities					0	0
Investment in subsidiaries					0	0
Net cash provided by (used in) investing activities					(2,046,000)	(47,805,000)
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 parent					(1,036,000)
Proceeds from term loan						0
Repayment of term loan					0	0
Proceeds from revolving credit facility					0	0
Proceeds from issuance of senior notes					0
Repayment of revolving credit facility					0
Distributions to unitholders					0	0
Deferred financing costs					0	0
Net cash (used in) provided by financing activities					(216,000)	54,077,000
Distribution to PBF LLC related to Acquisitions					0	0
Contribution from parent					820,000	54,077,000
Net change in cash and cash equivalents					0	(75,000)
Cash and cash equivalents at beginning of year				0	0	75,000
Cash and cash equivalents at end of period					0	0
Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income					0	0
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization					0	0
Amortization of deferred financing fees					0	0
Unit-based compensation expense					0	0
Equity in earnings					0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates					0	0
Prepaid expenses and other current assets					0	0
Accounts payable - affiliates					0	0
Accounts payable and accrued liabilities					0	0
Amounts due to/from related parties					0	0
Other assets and liabilities					0	0
Net cash provided by operations					0	0
Expenditures for property, plant and equipment					0	0
Cash flows from investing activities:
Purchases of marketable securities					0	0
Maturities of marketable securities					0	0
Investment in subsidiaries					0	0
Net cash provided by (used in) investing activities					0	0
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 parent					0
Proceeds from term loan						0
Repayment of term loan				0	0	0
Proceeds from revolving credit facility				0	0	0
Proceeds from issuance of senior notes					0
Repayment of revolving credit facility				0	0
Distributions to unitholders				0	0	0
Deferred financing costs					0	0
Net cash (used in) provided by financing activities				0	0	0
Distribution to PBF LLC related to Acquisitions					0	0
Contribution from parent					0	0
Net change in cash and cash equivalents					0	0
Cash and cash equivalents at beginning of year				0	0	0
Cash and cash equivalents at end of period					0	0
Operating Segments [Member] | Subsidiary Issuer [Member]
Cash flows from operating activities:
Net income				81,622,000
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization				0	0	27,000
Amortization of deferred financing fees				1,678,000	1,315,000	365,000
Unit-based compensation expense				4,360,000
Equity in earnings				(128,664,000)	(109,797,000)	(25,212,000)
Changes in operating assets and liabilities:
Accounts receivable - affiliates				(125,000)
Accounts receivable				0
Prepaid expenses and other current assets				(71,000)
Accounts payable - affiliates				1,096,000
Accounts payable and accrued liabilities				(211,000)
Amounts due to/from related parties				115,616,000
Increase (Decrease) in Deferred Revenue				0
Other assets and liabilities				(672,000)
Net cash provided by operations				74,629,000
Expenditures for property, plant and equipment				0
Plains Asset Purchase				(98,373,000)
Cash flows from investing activities:
Purchases of marketable securities				(1,909,965,000)
Maturities of marketable securities				2,104,209,000
Investment in subsidiaries				(3,053,000)
Net cash provided by (used in) investing activities				92,818,000
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions				138,378,000
Repayment of term loan				(194,536,000)
Proceeds from revolving credit facility				194,700,000
Repayment of revolving credit facility				(30,000,000)
Distributions to unitholders				(67,534,000)
Net cash (used in) provided by financing activities				(133,992,000)
Distribution to PBF LLC related to Acquisitions				(175,000,000)
Contribution from parent				0
Net change in cash and cash equivalents				33,455,000
Cash and cash equivalents at beginning of year				18,678,000
Cash and cash equivalents at end of period				52,133,000	18,678,000
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income				128,664,000
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization				14,156,000	6,582,000	4,446,000
Amortization of deferred financing fees				0	0	0
Unit-based compensation expense				0
Equity in earnings				0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates				(12,314,000)
Accounts receivable				(4,294,000)
Prepaid expenses and other current assets				3,223,000
Accounts payable - affiliates				2,417,000
Accounts payable and accrued liabilities				8,131,000
Amounts due to/from related parties				(115,616,000)
Increase (Decrease) in Deferred Revenue				952,000
Other assets and liabilities				(330,000)
Net cash provided by operations				24,989,000
Expenditures for property, plant and equipment				(16,307,000)
Plains Asset Purchase				0
Cash flows from investing activities:
Purchases of marketable securities				0
Maturities of marketable securities				0
Investment in subsidiaries				0
Net cash provided by (used in) investing activities				(16,307,000)
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions				0
Repayment of term loan				0
Proceeds from revolving credit facility				0
Repayment of revolving credit facility				0
Distributions to unitholders				0
Net cash (used in) provided by financing activities				3,406,000
Distribution to PBF LLC related to Acquisitions				0
Contribution from parent				3,406,000
Net change in cash and cash equivalents				12,088,000
Cash and cash equivalents at beginning of year				0
Cash and cash equivalents at end of period				12,088,000	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income				0
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization				0	0	0
Amortization of deferred financing fees				0	0	0
Unit-based compensation expense				0
Equity in earnings				0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates				0
Accounts receivable				0
Prepaid expenses and other current assets				0
Accounts payable - affiliates				0
Accounts payable and accrued liabilities				0
Amounts due to/from related parties				0
Increase (Decrease) in Deferred Revenue				0
Other assets and liabilities				0
Net cash provided by operations				0
Expenditures for property, plant and equipment				0
Plains Asset Purchase				0
Cash flows from investing activities:
Purchases of marketable securities				0
Maturities of marketable securities				0
Investment in subsidiaries				0
Net cash provided by (used in) investing activities				0
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions				0
Distribution to PBF LLC related to Acquisitions				0
Contribution from parent				0
Net change in cash and cash equivalents				0
Cash and cash equivalents at beginning of year				0
Cash and cash equivalents at end of period				0	0
Consolidation, Eliminations [Member]
Cash flows from operating activities:
Net income				(128,664,000)	(109,797,000)	(25,212,000)
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization				0	0	0
Amortization of deferred financing fees				0	0	0
Unit-based compensation expense				0	0	0
Equity in earnings				128,664,000	109,797,000	25,212,000
Changes in operating assets and liabilities:
Accounts receivable - affiliates				0	0	0
Accounts receivable				0
Prepaid expenses and other current assets				0	0	0
Accounts payable - affiliates				0	0	0
Accounts payable and accrued liabilities				0	0	0
Amounts due to/from related parties				0	0	0
Increase (Decrease) in Deferred Revenue				0
Other assets and liabilities				0	0	0
Net cash provided by operations				0	0	0
Expenditures for property, plant and equipment				0	0	0
Plains Asset Purchase				0
Cash flows from investing activities:
Purchases of marketable securities				0	0	0
Maturities of marketable securities				0	0	0
Investment in subsidiaries				3,053,000	820,000	0
Net cash provided by (used in) investing activities				3,053,000	820,000	0
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions				0		0
Offering costs for issuance of common units						0
Distribution to PBF LLC related to Offering						0
Distribution to parent					0
Proceeds from term loan						0
Repayment of term loan				0	0	0
Proceeds from revolving credit facility				0	0	0
Proceeds from issuance of senior notes					0
Repayment of revolving credit facility				0	0
Distributions to unitholders				0	0	0
Deferred financing costs					0	0
Net cash (used in) provided by financing activities				(3,053,000)	(820,000)	0
Distribution to PBF LLC related to Acquisitions				0	0	0
Contribution from parent				(3,053,000)	(820,000)	0
Net change in cash and cash equivalents				0	0	0
Cash and cash equivalents at beginning of year				0	0	0
Cash and cash equivalents at end of period				$ 0	$ 0	$ 0

QUARTERLY FINANCIAL DATA - (U58

QUARTERLY FINANCIAL DATA - (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Affiliate	$ 61,694	$ 48,433	$ 40,659	$ 36,549	$ 37,306	$ 37,082	$ 34,868	$ 32,846	$ 175,448	$ 142,102	$ 59,403
Income (loss) from operations	35,784	26,060	23,888	26,323	24,462	27,463	24,734	19,717	112,055	96,376	20,514
Net income	27,910	18,364	16,254	19,094	17,273	20,283	19,804	17,762	81,622	75,122	17,842
Limited partners' interest in net income attributable to the Partnership	$ 24,738	$ 20,874	$ 16,254	$ 19,094	$ 17,273	$ 20,283	$ 19,583	$ 16,709	$ 80,960	$ 73,848	$ 29,964
Common - basic (in dollars per share)	$ 0.57	$ 0.50	$ 0.41	$ 0.53	$ 0.50	$ 0.59	$ 0.58	$ 0.51
Common - diluted (in dollars per share)	0.57	0.50	0.41	0.53	0.50	0.59	0.58	0.51
Subordinated - basic and diluted (In dollars per share)	$ 0.57	$ 0.50	$ 0.41	$ 0.53	$ 0.50	$ 0.59	$ 0.58	$ 0.51