PBF Logistics (PBFX) 10-Q 3 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
Entity Information [Line Items]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	1,582,568
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Common Units [Member]
Entity Information [Line Items]
Entity Common Units, Units Outstanding		41,892,785

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 51,054	$ 64,221
Marketable securities - current	0	40,024
Accounts receivable - affiliates	31,409	37,863
Accounts receivable	1,882	4,294
Prepaid expenses and other current assets	2,349	1,657
Total current assets	86,694	148,059
Property, plant and equipment, net	664,431	608,802
Other non-current assets	30	0
Total assets	751,155	756,861
Current liabilities:
Accounts payable - affiliates	26,489	7,631
Accounts payable and accrued liabilities	26,418	20,871
Current portion of long - term debt	0	39,664
Affiliate note payable	11,600	0
Deferred revenue	1,229	952
Total current liabilities	65,736	69,118
Long - term debt	532,804	532,011
Other long-term liabilities	2,089	3,161
Total liabilities	600,629	604,290
Commitments and contingencies (Note 9)
Net Investment - Predecessor	0	6,231
Equity:
Total PBF Logistics LP equity	(23,521)	(27,311)
Noncontrolling interest	174,047	179,882
Total equity	150,526	152,571
Total liabilities and equity	751,155	756,861
Common Units [Member]
Equity:
Total PBF Logistics LP equity	(25,628)	241,275
Common Units [Member] | Limited Partner, Public [Member]
Equity:
Total PBF Logistics LP equity	(25,628)	241,275
Subordinated Units [Member]
Equity:
Total PBF Logistics LP equity		(276,083)
Subordinated Units [Member] | PBF LLC [Member]
Equity:
Total PBF Logistics LP equity	0	(276,083)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Equity:
Total PBF Logistics LP equity	0	(276,083)
Incentive Distribution Rights [Member]
Equity:
Total PBF Logistics LP equity		1,266
Incentive Distribution Rights [Member] | PBF LLC [Member]
Equity:
Total PBF Logistics LP equity	2,107	1,266
Predecessor [Member]
Current liabilities:
Net Investment - Predecessor	$ 0	$ 6,231

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2017	Dec. 31, 2016
Common Units [Member]
Common units issued	41,890,487	25,844,118
Common units outstanding	41,890,487	25,844,118
Subordinated Units [Member] | PBF LLC [Member]
Common units issued	0	15,886,553
Common units outstanding	0	15,886,553

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue:
Affiliate	$ 58,355	$ 37,965	$ 114,557	$ 74,514
Third-party	3,974	2,694	8,249	2,694
Total revenue	62,329	40,659	122,806	77,208
Costs and expenses:
Operating and maintenance expenses	15,504	7,890	31,273	13,982
General and administrative expenses	6,098	6,910	9,413	9,476
Depreciation and amortization	5,710	2,349	11,062	4,196
Total costs and expenses	27,312	17,149	51,748	27,654
Income from operations	35,017	23,510	71,058	49,554
Other expense:
Interest expense, net	(7,509)	(7,212)	(15,077)	(14,018)
Amortization of loan fees	(377)	(422)	(793)	(845)
Net income	27,131	15,876	55,188	34,691
Less: Net loss attributable to Predecessor	0	(378)	(150)	(657)
Less: Net income attributable to noncontrolling interest	3,820		7,419	0
Net income attributable to the partners	23,311	16,254	47,919	35,348
Less: Net income attributable to the IDR holder	2,107	882	3,793	1,639
Net income attributable to PBF Logistics LP unitholders	$ 21,204	$ 15,372	$ 44,126	$ 33,709
Weighted average limited partner units outstanding(2):
Cash distributions paid per unit (in dollars per share)	$ 0.47	$ 0.43	$ 0.93	$ 0.85
Common Units [Member]
Other expense:
Net income attributable to the partners	$ 15,759	$ 8,786	$ 29,963	$ 18,651
Net income per limited partner unit(2):
Common - basic (in dollars per share)	$ 0.49	$ 0.41	$ 1.04	$ 0.94
Common - diluted (in dollars per share)	$ 0.49	$ 0.41	$ 1.04	$ 0.94
Weighted average limited partner units outstanding(2):
Common - basic (in shares)	31,428,577	21,248,969	28,784,479	19,873,294
Common - diluted (in shares)	31,485,563	21,264,690	28,788,463	19,881,339
Subordinated Units [Member]
Net income per limited partner unit(2):
Subordinated - basic and diluted (In dollars per share)	$ 0.52	$ 0.41	$ 1.07	$ 0.95
Weighted average limited partner units outstanding(2):
Subordinated - basic and diluted (in shares)	10,649,228	15,886,553	13,253,423	15,886,553

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 55,188	$ 34,691
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	11,062	4,196
Amortization of deferred financing fees	793	845
Unit-based compensation expense	3,708	2,710
Changes in operating assets and liabilities:
Accounts receivable - affiliates	5,454	2,045
Accounts receivable	2,412	(2,462)
Prepaid expenses and other current assets	(595)	(349)
Accounts payable - affiliates	7,051	412
Accounts payable and accrued liabilities	6,412	138
Deferred revenue	277	638
Other assets and liabilities	(1,109)	(265)
Net cash provided by operations	90,653	42,599
Cash flows from investing activities:
Payments to Acquire Businesses, Gross		(98,336)
Payments to Acquire Property, Plant, and Equipment		3,477
Expenditures for property, plant and equipment	(46,288)	(3,477)
Purchase of marketable securities	(75,036)	(1,310,000)
Maturities of marketable securities	115,060	1,408,124
Net cash used in investing activities	(16,361)	(3,689)
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions	0	51,575
Distributions to TVPC members	(12,254)	0
Distributions to unitholders	(40,998)	(31,099)
Contribution from Parent	5,457	1,655
Proceeds from revolving credit facility	0	98,500
Repayment of revolving credit facility	0	30,000
Repayment of term loan	(39,664)	(98,336)
Net cash used in financing activities	(87,459)	(7,705)
Net change in cash and cash equivalents	(13,167)	31,205
Cash and cash equivalents at beginning of year	64,221	18,678
Cash and cash equivalents at end of period	51,054	49,883
Supplemental disclosure of non-cash investing and financing activities:
Contribution of net assets from PBF LLC	0	15
Accrued capital expenditures	12,943	0
Issuance of Affiliate Note Payable - non-cash	11,600	0
Toledo Terminal [Member]
Cash flows from investing activities:
Payments to Acquire Businesses, Gross	(10,097)	0
Plains Asset Purchase [Member]
Cash flows from investing activities:
Payments to Acquire Businesses, Gross	0	(98,336)
Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions		0
Distributions to TVPC members	0
Distributions to unitholders	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	0	0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	0	0
Amortization of deferred financing fees	0	0
Unit-based compensation expense	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates	0	0
Accounts receivable	0	0
Prepaid expenses and other current assets	0	0
Accounts payable - affiliates	0	0
Accounts payable and accrued liabilities	0	0
Deferred revenue	0	0
Other assets and liabilities	0	0
Net cash provided by operations	0	0
Cash flows from investing activities:
Payments to Acquire Businesses, Gross		0
Payments to Acquire Property, Plant, and Equipment		0
Expenditures for property, plant and equipment	0
Purchase of marketable securities	0	0
Maturities of marketable securities	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Distributions to unitholders		0
Proceeds from revolving credit facility		0
Repayment of revolving credit facility		0
Repayment of term loan	0	0
Net cash used in financing activities	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of year	0	0
Cash and cash equivalents at end of period	0	$ 0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member] | Toledo Terminal [Member]
Cash flows from investing activities:
Payments to Acquire Businesses, Gross	$ 0

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION PBF Logistics LP (“PBFX” or the “Partnership”) is a Delaware limited partnership formed in February 2013. PBF Logistics GP LLC (“PBF GP” or “our general partner”) serves as the general partner of PBFX. PBF GP is wholly-owned by PBF Energy Company LLC (“PBF LLC”). PBF Energy Inc. (“PBF Energy”) is the sole managing member of PBF LLC and, as of June 30, 2017 , owned 96.6% 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. PBF LLC owns 18,459,497 of PBFX’s common units constituting an aggregate 44.1% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights (“IDRs”), with the remaining 55.9% limited partner interest owned by public unitholders as of June 30, 2017 . PBFX engages in the receiving, handling, storage and transferring of crude oil, refined products, natural gas and intermediates. The Partnership does not take ownership of or receive any payments based on the value of the crude oil, products, natural gas 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. On February 28, 2017, the Partnership’s wholly-owned subsidiary, PBFX Operating Company LP (“PBFX Op Co”), acquired from PBF LLC all the issued and outstanding limited liability company interest of Paulsboro Natural Gas Pipeline Company LLC (“PNGPC”) for an aggregate purchase price of $11,600 (the “PNGPC Acquisition”). PNGPC owns and operates an existing interstate natural gas pipeline which serves PBF Holding's Paulsboro Refinery (the “Paulsboro Natural Gas Pipeline”). PBFX Op Co is currently in the process of constructing a new pipeline to replace the existing pipeline. This acquisition is accounted for as a transfer of assets between entities under common control under U.S. generally accepted accounting principles (“GAAP”). Refer to Note 2 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the PNGPC Acquisition. Effective February 2017, PBFX Op Co assumed construction of a crude oil storage tank at PBF Holding's Chalmette Refinery (the “Chalmette Storage Tank”), which is expected to be in service and operational by the fourth quarter of 2017. PBFX Op Co and Chalmette Refining, L.L.C. (“Chalmette Refining”), a wholly-owned subsidiary of PBF Holding, have entered into a twenty -year lease for the premises upon which the tank will be located and the Project Management Agreement (as defined in Note 10 “Related Party Transactions” of the Notes to Condensed Consolidated Financial Statements) pursuant to which Chalmette Refining will manage the construction of the tank. On April 17, 2017, the Partnership’s wholly-owned subsidiary, PBF Logistics Products Terminals LLC (“PLPT”), acquired the Toledo, Ohio refined products terminal assets (the “Toledo Terminal”) from Sunoco Logistics Partners L.P. (the “Seller”) for an aggregate purchase price of $10,000 , plus a preliminary estimate for working capital (the “Toledo Terminal Acquisition”). The Toledo Terminal is directly connected to, and currently supplied by, PBF Holding’s Toledo Refinery. This acquisition was accounted for as a business combination under GAAP. Refer to Note 2 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Toledo Terminal Acquisition. Subsequent to the Partnership’s initial public offering (the “Offering”), the Acquisitions from PBF (as defined below), the purchase of the four refined product terminals located in and around Philadelphia (the “East Coast Terminals”) and the Toledo Terminal Acquisition, 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 consisted of a double loop track with ancillary pumping and unloading equipment (the “DCR Rail Terminal”) and a crude truck unloading terminal consisting of lease automatic custody transfer (“LACT”) units (the “Toledo Truck Terminal”). Subsequent to the Offering, the Partnership acquired from PBF LLC a heavy crude oil rail unloading facility at the Delaware City Refinery (the “DCR West Rack”), a tank farm and related facilities, which included a propane storage and loading facility (the “Toledo Storage Facility”), an interstate petroleum products pipeline (the “Delaware City Products Pipeline”) and truck loading rack (the “Delaware City Truck Rack”), which are collectively referred to as the “Delaware City Products Pipeline and Truck Rack,” the San Joaquin Valley pipeline system, which consists of the M55, M1 and M70 pipeline systems including pipeline stations with storage capacity and truck unloading capacity (the “Torrance Valley Pipeline”), and the Paulsboro Natural Gas Pipeline. These transactions are collectively referred to as the “Acquisitions from PBF.” Subsequent to the Acquisitions from PBF, the DCR Rail Terminal, the Toledo Truck Terminal, the DCR West Rack, the Toledo Storage Facility, the Delaware City Products Pipeline and Truck Rack, the Torrance Valley Pipeline and the Paulsboro Natural Gas Pipeline are collectively referred to as the “Contributed Assets.” The assets, liabilities and results of operations of the Contributed Assets prior to their acquisition by PBFX are collectively referred to as the “Predecessor.” The transactions through which PBFX acquired the Contributed Assets were transfers of assets between entities under common control. Accordingly, the accompanying condensed consolidated financial statements and related notes present the results of operations and cash flow of our Predecessor for all periods presented prior to the effective date of each transaction. The financial statements of our Predecessor have been prepared from the separate records maintained by PBF Energy and may not necessarily be indicative of the conditions that would have existed or the results of operations if the Predecessor had been operated as an unaffiliated entity. See (i) the Annual Report on Form 10-K for the year ended December 31, 2016 (the “2016 Form 10-K”) and Form 8-K issued May 11, 2017, which retrospectively adjusted items 6, 7 and 8 of the 2016 Form 10-K to give effect to the acquisition of PNGPC for additional information regarding the Acquisitions from PBF and the commercial agreements and amendments to other agreements with related parties executed in connection with these acquisitions, and (ii) Note 2 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the PNGPC Acquisition. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, PBFX has included all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position and the results of operations and cash flows of PBFX for the periods presented. The results of operations for the three and six months ended June 30, 2017 are not necessarily indicative of the results that may be expected for the full year. The Predecessor did not historically operate its respective assets for the purpose of generating revenues independent of other PBF Energy businesses prior to the Offering or for assets acquired in the Acquisitions from PBF, with the exception of the Delaware City Products Pipeline, prior to the effective dates of each transaction. All intercompany accounts and transactions have been eliminated. Recent Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 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 Partnership 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 and conducted training sessions 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 Guidance is applied prospectively. The Partnership will not early adopt this new guidance. The working group is currently evaluating existing contract terms and conditions and the Partnership's performance obligations with customers 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 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. 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. 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 ASU 2017-01 should be applied prospectively on or after the effective date. Early adoption is permitted, and the Partnership early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), which provides guidance to provide clarity and reduce both diversity in practice and cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation (“Topic 718”), to a change to the terms or conditions of a share-based payment award. The amendments in ASU 2017-09 require an entity to account for the effects of a modification unless all the following are met: (i) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified. If the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification; (ii) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and (iii) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The guidance in ASU 2017-09 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Partnership will apply the guidance prospectively for any modifications to its stock compensation plans occurring after the effective date of the new standard.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS PNGPC Acquisition On February 28, 2017, the Partnership closed the PNGPC Acquisition, which had been contemplated by a contribution agreement dated as of February 15, 2017 between the Partnership and PBF LLC (the “PNGPC Contribution Agreement”). Pursuant to the PNGPC Contribution Agreement, the Partnership, through its wholly-owned subsidiary, PBFX Op Co, acquired from PBF LLC all of the issued and outstanding limited liability company interests of PNGPC, which owns and operates the Paulsboro Natural Gas Pipeline, an existing interstate natural gas pipeline which serves PBF Holding's Paulsboro Refinery, and is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). PNGPC has FERC approval for, and is in the process of constructing, a new pipeline (the “New Pipeline”) to replace the existing pipeline, which was placed in service in August 2017. In consideration for the PNGPC limited liability company interests, the Partnership delivered to PBF LLC (i) an $11,600 intercompany promissory note in favor of Paulsboro Refining Company LLC, a wholly-owned subsidiary of PBF Holding (the “Affiliate Note Payable”), (ii) an expansion rights and right of first refusal agreement in favor of PBF LLC with respect to the New Pipeline and (iii) an assignment and assumption agreement with respect to certain outstanding litigation involving PNGPC and the existing pipeline. As the PNGPC Acquisition was considered a transfer of assets between entities under common control, the PNGPC assets and liabilities were transferred at their historical carrying value, whose net value was $11,538 as of February 28, 2017. The financial information contained herein of PBFX has been retrospectively adjusted to include the historical results of PNGPC as if it was owned by the Partnership for all periods presented. Net loss attributable to the PNGPC Acquisition prior to the effective date was allocated entirely to PBF GP as if only PBF GP had rights to that net loss; therefore there is no retrospective adjustment to net income per unit. The following tables present the Partnership's statement of financial position and results of operations giving retrospective effect to the PNGPC Acquisition. For the six months ended June 30, 2017, and the three and six months ended June 30, 2016, respectively, the results of PNGPC prior to the PNGPC Acquisition are included under “PNGPC.” Results of PNGPC subsequent to the acquisition are included in “PBF Logistics LP.” December 31, 2016 PBF Logistics LP PNGPC Consolidated ASSETS Current assets: Cash and cash equivalents $ 64,221 $ — $ 64,221 Marketable securities - current 40,024 — 40,024 Accounts receivable - affiliates 37,863 — 37,863 Accounts receivable 4,294 — 4,294 Prepaid expenses and other current assets 1,657 — 1,657 Total current assets 148,059 — 148,059 Property, plant and equipment, net 600,071 8,731 608,802 Total assets $ 748,130 $ 8,731 $ 756,861 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 7,631 $ — $ 7,631 Accounts payable and accrued liabilities 18,371 2,500 20,871 Current portion of long-term debt 39,664 — 39,664 Deferred revenue 952 — 952 Total current liabilities 66,618 2,500 69,118 Long-term debt 532,011 — 532,011 Other long-term liabilities 3,161 — 3,161 Total liabilities 601,790 2,500 604,290 Commitments and contingencies Equity: Net investment - Predecessor — 6,231 6,231 Common unitholders (1) 241,275 — 241,275 Subordinated unitholder - PBF LLC (276,083 ) — (276,083 ) IDR holder - PBF LLC 1,266 — 1,266 Total PBF Logistics LP equity (33,542 ) 6,231 (27,311 ) Noncontrolling interest 179,882 — 179,882 Total equity 146,340 6,231 152,571 Total liabilities and equity $ 748,130 $ 8,731 $ 756,861 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, public and PBF LLC common units are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” in the Notes to Condensed Consolidated Financial Statements for further discussion regarding the subordinated units' conversion. Six Months Ended June 30, 2017 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 114,557 $ — $ 114,557 Third-party 8,249 — 8,249 Total revenue 122,806 — 122,806 Costs and expenses: Operating and maintenance expenses 31,233 40 31,273 General and administrative expenses 9,413 — 9,413 Depreciation and amortization 10,952 110 11,062 Total costs and expenses 51,598 150 51,748 Income (loss) from operations 71,208 (150 ) 71,058 Other expense: Interest expense, net (15,077 ) — (15,077 ) Amortization of loan fees (793 ) — (793 ) Net income (loss) 55,338 (150 ) 55,188 Less: Net loss attributable to Predecessor — (150 ) (150 ) Less: Net income attributable to noncontrolling interest 7,419 — 7,419 Net income attributable to the partners 47,919 — 47,919 Less: Net income attributable to the IDR holder 3,793 — 3,793 Net income attributable to PBF Logistics LP unitholders $ 44,126 $ — $ 44,126 Three Months Ended June 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 37,965 $ — $ 37,965 Third-party 2,694 — 2,694 Total revenue 40,659 — 40,659 Costs and expenses: Operating and maintenance expenses 7,720 170 7,890 General and administrative expenses 6,909 1 6,910 Depreciation and amortization 2,142 207 2,349 Total costs and expenses 16,771 378 17,149 Income (loss) from operations 23,888 (378 ) 23,510 Other expense: Interest expense, net (7,212 ) — (7,212 ) Amortization of loan fees (422 ) — (422 ) Net income (loss) 16,254 (378 ) 15,876 Less: Net loss attributable to Predecessor — (378 ) (378 ) Net income attributable to the partners 16,254 — 16,254 Less: Net income attributable to the IDR holder 882 — 882 Net income attributable to PBF Logistics LP unitholders $ 15,372 $ — $ 15,372 Six Months Ended June 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 74,514 $ — $ 74,514 Third-party 2,694 — 2,694 Total revenue 77,208 — 77,208 Costs and expenses: Operating and maintenance expenses 13,741 241 13,982 General and administrative expenses 9,474 2 9,476 Depreciation and amortization 3,782 414 4,196 Total costs and expenses 26,997 657 27,654 Income (loss) from operations 50,211 (657 ) 49,554 Other expense: Interest expense, net (14,018 ) — (14,018 ) Amortization of loan fees (845 ) — (845 ) Net income (loss) 35,348 (657 ) 34,691 Less: Net loss attributable to Predecessor — (657 ) (657 ) Net income attributable to the partners 35,348 — 35,348 Less: Net income attributable to the IDR holder 1,639 — 1,639 Net income attributable to PBF Logistics LP unitholders $ 33,709 $ — $ 33,709 Toledo Terminal Acquisition On April 17, 2017, the Partnership’s wholly-owned subsidiary, PLPT, completed the Toledo Terminal Acquisition. The Toledo Terminal is directly connected to, and currently supplied by, PBF Holding’s Toledo Refinery. The aggregate purchase price for the Toledo Terminal Acquisition was $10,000 , plus a preliminary estimate for working capital. The consideration was funded in full with cash on hand. PBFX accounted for the Toledo Terminal Acquisition as a business combination under GAAP whereby the Partnership recognizes assets acquired and liabilities assumed at their estimated fair values as of the date of acquisition. The entire purchase consideration of $10,000 was allocated to Property, plant and equipment. Acquisition Expenses PBFX incurred acquisition related costs of $331 and $505 for the three and six months ended June 30, 2017, respectively, and $2,435 and $2,578 for the three and six months ended June 30, 2016, respectively. These costs consisted primarily of consulting and legal expenses related to the acquisitions of the East Coast Terminals, PNGPC and the Toledo Terminal as well as other pending and non-consummated acquisitions. These costs are included in General and administrative expenses.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consisted of the following: June 30, December 31, Land $ 99,707 $ 99,497 Terminals and equipment 193,891 165,234 Storage facilities 59,275 62,238 Pipelines 291,242 288,867 Construction in progress 64,860 26,448 708,975 642,284 Accumulated depreciation (44,544 ) (33,482 ) Property, plant and equipment, net $ 664,431 $ 608,802

DEBT

DEBT	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT Total debt was comprised of the following: June 30, December 31, 6.875% Senior Notes due 2023 $ 350,000 $ 350,000 Term Loan — 39,664 Revolving Credit Facility (a) 189,200 189,200 Total debt outstanding 539,200 578,864 Unamortized debt issuance costs (6,396 ) (7,189 ) Net carrying value of debt 532,804 571,675 Less: Current maturities (b) — 39,664 Long-term debt $ 532,804 $ 532,011 ____________________ (a) PBFX had $3,610 outstanding letters of credit and $167,190 available under our five year $360,000 revolving credit facility (the “Revolving Credit Facility”) as of June 30, 2017 . (b) PBFX’s three -year $300,000 term loan facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (the “Term Loan”) matured in May 2017. During March 2017, PBFX repaid in full the remaining outstanding balance of the Term Loan. The Term Loan was classified as current on the balance sheet as of December 31, 2016 . Additionally, marketable securities were also classified as current on the balance sheet as of December 31, 2016 as such securities collateralized the Term Loan. As of June 30, 2017 , PBFX has liquidated the remaining marketable securities. Fair Value Measurement A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. Debt or equity securities are classified into the following reporting categories: held-to-maturity, trading or available-for-sale securities. While PBFX does not routinely sell marketable securities prior to their scheduled maturity dates, some of PBFX’s investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions. Such investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and is measured using Level 1 inputs. The terms of the marketable securities range from one to three months and are classified on the balance sheet as current assets. The gross unrecognized holding gains and losses as of June 30, 2017 and December 31, 2016 were not material. As of June 30, 2017 , PBFX has liquidated the remaining marketable securities. 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 Partnership’s 6.875% Senior Notes due 2023 (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 $359,033 and $346,135 at June 30, 2017 and December 31, 2016 , respectively. The carrying value and fair value of PBFX’s debt, exclusive of unamortized debt issuance costs, was approximately $539,200 and $548,233 as of June 30, 2017 and $578,864 and $574,999 as of December 31, 2016 , respectively.

Affiliate Note Payable (Notes)

Affiliate Note Payable (Notes)	6 Months Ended
	Jun. 30, 2016
Affiliate Note Payable [Abstract]
Affiliate Note Payable [Text Block]	AFFILIATE NOTE PAYABLE PNGPC Acquisition In connection with the PNGPC Acquisition, on February 28, 2017, the Partnership, through its newly acquired subsidiary, PNGPC, entered into the $11,600 Affiliate Note Payable in favor of Paulsboro Refining Company LLC, a wholly-owned subsidiary of PBF Holding, as consideration for the PNGPC Acquisition. The Affiliate Note Payable, including accrued interest, is payable on the later of October 1, 2017 or the date upon which the New Pipeline is completed. The outstanding principal shall bear interest at a rate equal to the lesser of (i) the per annum rate charged on the Partnership's Revolving Credit Facility and (ii) 8% per annum.

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
EQUITY	EQUITY PBFX had 23,430,990 common units held by the public outstanding as of June 30, 2017 . PBF LLC owns 18,459,497 of PBFX’s common units constituting an aggregate 44.1% limited partner interest in PBFX as of June 30, 2017 . On June 1, 2017, the requirements under PBFX's partnership agreement for the conversion of all subordinated units into common units were satisfied and the subordination period ended. As a result, each of the Partnership’s 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. The conversion did not impact the amount of the cash distribution paid or the total number of the Partnership’s outstanding units representing limited partner interests. 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. It is possible that PBFX will fund future acquisitions through the issuance of additional common units, subordinated units or other partnership interests. Additionally, 204,309 and 111,224 of the Partnership’s phantom units issued under the PBFX 2014 Long-Term Incentive Plan (“LTIP”) vested and were converted into common units held by certain directors, officers and current and former employees of our general partner or its affiliates during the six months ended June 30, 2017 and 2016, 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. Noncontrolling Interest PBFX's subsidiary PBFX Op Co holds a 50% controlling interest in Torrance Valley Pipeline Company LLC (“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 Condensed 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 condensed consolidated balance sheets includes the portion of net assets of TVPC attributable to TVP Holding. Equity Activity The summarized changes in the carrying amount of our equity during the six months ended June 30, 2017 are as follows: Net Investment Common Units Subordinated Units - PBF IDR Noncontrolling Interest Total Balance at $ 6,231 $ 241,275 $ (276,083 ) $ 1,266 $ 179,882 $ 152,571 Net loss attributable to Paulsboro Natural Gas Pipeline Company (150 ) — — — — (150 ) Contributions to Paulsboro Natural Gas Pipeline Company 5,457 — — — — 5,457 Allocation of Paulsboro Natural Gas Pipeline Company assets acquired to unitholders (11,538 ) 11,592 (54 ) — — — Distributions to PBF LLC related to the Paulsboro Natural Gas Pipeline Acquisition — (11,600 ) — — — (11,600 ) Quarterly distributions to unitholders (including IDRs) — (24,129 ) (14,457 ) (2,951 ) — (41,537 ) Distribution to TVPC members — — — — (12,254 ) (12,254 ) Net income attributable to the partners — 29,963 14,163 3,793 7,419 55,338 Unit-based compensation expense — 3,708 — — — 3,708 Subordinated unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at June 30, 2017 $ — $ (25,628 ) $ — $ 2,107 $ 174,047 $ 150,526 Allocations of Net Income PBFX’s partnership agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, PBFX’s partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to PBF LLC. Cash distributions PBFX’s partnership agreement, as amended, sets forth the calculation to be used to determine the amount and priority of cash distributions that the common and subordinated unitholders and general partner will receive. On March 13, 2017, the Partnership paid a quarterly cash distribution, based on the results of the fourth quarter of 2016, totaling $20,059 , or $0.45 per unit, to unitholders of record on February 27, 2017, of which $9,572 was distributed to PBF LLC. On May 31, 2017, the Partnership paid a quarterly cash distribution, based on the results of the first quarter of 2017, totaling $20,938 , or $0.46 per unit, to unitholders of record on May 16, 2017, of which $10,178 was distributed to PBF LLC. The allocation of total quarterly cash distributions to general and limited partners for the three and six months ended June 30, 2017 and 2016 , is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.47 and $0.43 per unit declared for the three months ended June 30, 2017 and 2016, respectively and $0.46 and $0.42 per unit declared for the three months ended March 31, 2017 and 2016, respectively); therefore, the table represents total cash distributions applicable to the period in which the distributions are earned: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 IDR - PBF LLC $ 2,107 $ 882 $ 3,793 $ 1,639 Limited partners’ distributions: Common 20,000 9,472 32,272 18,723 Subordinated – PBF LLC — 6,831 7,308 13,503 Total distributions 22,107 17,185 43,373 33,865 Total cash distributions (a) $ 21,797 $ 16,937 $ 42,735 $ 33,356 ____________________ (a) Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2017
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 and its employees 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 generally amortized over the vesting period of four years , using the straight-line method. Unit-based compensation expense related to the Partnership that was included in general and administrative expense in the Partnership’s condensed consolidated statements of operations was $3,028 and $3,708 for the three and six months ended June 30, 2017 , respectively, and $1,981 and $2,710 for the three and six months ended June 30, 2016 , respectively.

NET INCOME PER UNIT

NET INCOME PER UNIT	6 Months Ended
	Jun. 30, 2017
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 percentage 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. There were 74,750 and 393,439 anti-dilutive phantom units for the three and six months ended June 30, 2017 , respectively, and 502,630 and 528,880 anti-dilutive phantom units for the three and six months ended June 30, 2016 , 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 general partner interest and incentive distribution rights as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners that is based on the weighted-average number of common units outstanding during the period. On June 1, 2017, following the May 31, 2017 payment of the cash distribution attributable to the second quarter of 2017, the requirements under the partnership agreement for the conversion of all subordinated units into common units were satisfied and the subordination period for such subordinated units ended. As a result, in the second quarter of 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. The conversion did not impact the amount of the cash distribution paid or the total number of the Partnership's outstanding units representing limited partner interests. The Partnership's net income was allocated to the general partner, the limited partners, including the holders of the subordinated units through May 31, 2017 and IDR holders, in accordance with the partnership agreement. When calculating basic earnings per unit under the two-class method for a master limited partnership, net income for the current reporting period is reduced by the amount of available cash that has been or will be distributed to the general partner, limited partners, and IDR holders for that reporting period. The following table shows the calculation of earnings less distributions: Three Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,000 $ — $ 2,107 $ 22,107 Earnings less distributions (4,241 ) 5,445 — 1,204 Net income attributable to the partners $ 15,759 $ 5,445 $ 2,107 $ 23,311 Weighted-average units outstanding - basic (1) 31,428,577 10,649,228 Weighted-average units outstanding - diluted (1) 31,485,563 10,649,228 Net income per limited partner unit - basic (2) $ 0.49 $ 0.52 Net income per limited partner unit - diluted (2) $ 0.49 $ 0.52 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017. Three Months Ended June 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 9,472 $ 6,831 $ 882 $ 17,185 Earnings less distributions (686 ) (245 ) — (931 ) Net income attributable to the partners $ 8,786 $ 6,586 $ 882 $ 16,254 Weighted-average units outstanding - basic (1) 21,248,969 15,886,553 Weighted-average units outstanding - diluted (1) 21,264,690 15,886,553 Net income per limited partner unit - basic (2) $ 0.41 $ 0.41 Net income per limited partner unit - diluted (2) $ 0.41 $ 0.41 Six Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions $ 32,272 $ 7,308 $ 3,793 $ 43,373 Earnings less distributions (2,309 ) 6,855 — 4,546 Net income attributable to the partners $ 29,963 $ 14,163 $ 3,793 $ 47,919 Weighted-average units outstanding - basic (1) 28,784,479 13,253,423 Weighted-average units outstanding - diluted (1) 28,788,463 13,253,423 Net income per limited partner unit - basic (2) $ 1.04 $ 1.07 Net income per limited partner unit - diluted (2) $ 1.04 $ 1.07 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017. Six Months Ended June 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 18,723 $ 13,503 $ 1,639 $ 33,865 Earnings less distributions (72 ) 1,555 — 1,483 Net income attributable to the partners $ 18,651 $ 15,058 $ 1,639 $ 35,348 Weighted-average units outstanding - basic (1) 19,873,294 15,886,553 Weighted-average units outstanding - diluted (1) 19,881,339 15,886,553 Net income per limited partner unit - basic (2) $ 0.94 $ 0.95 Net income per limited partner unit - diluted (2) $ 0.94 $ 0.95 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2017
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. On February 7, 2017, the Delaware City Refinery responded to the NOV. On March 10, 2017, DNREC issued a $150 fine in a Notice of Penalty Assessment and Secretary’s Order to the Delaware City Refinery for violating the 2013 Secretary’s Order. DNREC’s investigation found that PBF Energy violated the 2013 Secretary's Order throughout 2014, when it made 17 barge shipments of crude oil over 15 days to locations other than the Paulsboro Refinery. DNREC determined that the Delaware City Refinery had violated the order by failing to make timely and full disclosure to DNREC about the nature and extent of those shipments, and had misrepresented the number of shipments that went to other facilities. The penalty assessment and Secretary’s Order conclude that the 2013 Secretary’s Order was violated by the Paulsboro Refinery by shipping crude oil from the Delaware City terminal to three locations other than the Paulsboro Refinery, on 15 days in 2014, making a total of 17 separate barge shipments containing approximately 35,700,000 gallons of crude oil in total. On April 28, 2017, DCR appealed the Notice of Penalty Assessment and Secretary’s Order. To the extent that the penalty and Secretary’s Order are upheld, there will not be a material adverse effect on the Partnership’s financial position, results of operations or cash flows. 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. On February 27, 2017, the Coastal Zone Industrial Board held a public hearing and dismissed the appeal, determining that the appellants did not have standing. The appellants filed an appeal of the Board's decision with the Delaware Superior Court on March 30, 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 Delaware City Refining Company LLC (“DCR”) assets, Valero Energy Corporation (“Valero”) remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations. In connection with its acquisition of the DCR assets and the Paulsboro Refinery, PBF Holding and Valero purchased ten -year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with PBF Holding’s Toledo Refinery acquisition, Sunoco Inc. (R&M) remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011, subject to certain limitations. In connection with its purchase of the East Coast Terminals, 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 $2,098 recorded as of June 30, 2017 ( $2,173 as of December 31, 2016 ) represents the present value of expected future costs discounted at a rate of 1.83% . At June 30, 2017 , the undiscounted liability is $2,282 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 “Accounts payable and accrued liabilities” 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 $143 as of June 30, 2017 ( $1,402 as of December 31, 2016 ). In accordance with the contribution agreement associated with the Partnership's acquisition of a 50% equity interest in TVPC from PBF LLC (the “TVPC Acquisition”), 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 $143 . At June 30, 2017 , 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 in “Accounts receivable - affiliates” for such anticipated payments related to the known pre-existing Torrance Valley Pipeline environmental obligations for which PBFX is indemnified. In connection with the Partnership’s purchase of the Toledo Terminal, the Partnership is currently not aware of any pre-existing environmental obligations. If pre-acquisition environmental obligations are identified, the Seller is responsible for any liabilities up to $2,000 identified to have occurred since 2002. For liabilities arising prior to 2002, the Seller is indemnified by the prior owner under an agreement between the Seller and the prior owner, and the Partnership is entitled to be reimbursed for all amounts paid related to such liabilities on a full pass-through basis.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2017
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, 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 include: Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Delaware City Rail Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 85,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Delaware West Ladder Rack Terminaling Services Agreement 10/1/2014 7 years, 3 months 2 x 5 40,000 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months N/A 14,500 bpd Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements 5/1/2016 Various (f) Evergreen 15,000 bpd (e) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (f) Evergreen 350,000 barrels (c) 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 (c) Torrance Valley Pipeline Transportation Services Agreement- Emidio 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 Paulsboro Natural Gas Pipeline Services Agreement (b) 9/1/2011 15 years Evergreen N/A Toledo Terminal Services Agreement (g) 5/1/2016 1 year Evergreen N/A Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility 12/12/2014 10 years 2 x 5 3,849,271 barrels (c) PBFX or PBF Holding can declare Chalmette Storage Agreement (d) See note (d) 10 years 2 x 5 625,000 barrels ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable, as noted in the table above. (b) In connection with the PNGPC Acquisition, the Partnership assumed the current commercial transportation agreement between PNGPC and the Paulsboro Refinery. Subsequent to the completion of the New Pipeline, PBFX will enter into a new transportation agreement with PBF Holding. (c) 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. (d) The Chalmette Storage Agreement was entered into on February 15, 2017 but commences at the earlier of November 1, 2017 or the completion of the Chalmette Storage Tank. (e) The East Coast Terminals Terminaling Service Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals' Paulsboro, New Jersey location and PBF Holding with a 15,000 bpd MVC. (f) The East Coast Terminal related party agreements include varying term lengths, ranging from one to five years. (g) Subsequent to the Toledo Terminal Acquisition, the Toledo Terminal was added to the East Coast Terminals Terminaling Service Agreements. Other Agreements In addition to the commercial agreements described above, at the closing of the Offering, PBFX entered into an omnibus agreement, which has been amended and restated in connection with each of the Acquisitions from PBF, with PBF GP, PBF LLC and PBF Holding (as amended, the “Omnibus Agreement”). The Omnibus Agreement addresses the payment of an annual fee for the provision of various general and administrative services and reimbursement of salary and benefit costs for certain PBF Energy employees. The annual fee was increased to $6,900 per year effective as of January 1, 2017. In connection with the Offering, PBFX also 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 provide 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 February 28, 2017, the Partnership entered into the Fifth Amended and Restated Operation and Management Services and Secondment Agreement (as amended, the “Services Agreement”) in connection with the PNGPC Acquisition resulting in an increase to the annual fee to $6,696 . The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that the Partnership may terminate any service on 30 days’ notice. In connection with the Chalmette Storage Agreement, PBFX Op Co and Chalmette Refining have entered into a twenty -year lease for the premises upon which the tank will be located (the “Lease”) and a project management agreement (the “Project Management Agreement”) pursuant to which Chalmette Refining will manage the construction of the tank. The Lease can be extended by PBFX Op Co for two additional ten -year periods. Summary of Transactions A summary of revenue and expense transactions with the Partnership's affiliates, including expenses directly charged and allocated to the Partnership, is as follows: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Revenues $ 58,355 $ 37,965 $ 114,557 $ 74,514 Operating and maintenance expenses 1,661 1,121 3,279 2,243 General and administrative expenses 1,630 1,415 3,284 2,259

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2017
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, consisting of a double loop track with ancillary pumping and unloading equipment; • the DCR West Rack, which serves PBF Holding’s Delaware City Refinery, consisting of a heavy crude oil rail unloading facility; • the Toledo Truck Terminal, which serves PBF Holding’s Toledo Refinery, comprised of crude unloading LACT units; • a propane truck loading facility, located within the Toledo Storage Facility, located at PBF Holding’s Toledo 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 liquefied petroleum gases (“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; • the Torrance Valley Pipeline, which consists of the M55, M1 and M70 pipelines and pipeline stations supporting PBF Holding’s Torrance Refinery; • the Paulsboro Natural Gas Pipeline, which consists of an interstate natural gas pipeline which serves PBF Holding’s Paulsboro Refinery; and • the Toledo Terminal, which is located adjacent to PBF Holding’s Toledo Refinery and is comprised of a ten-bay truck rack and chemicals, clean product and additive storage capacity. Our Storage segment consists of the following assets: • the Toledo Storage Facility, excluding the propane truck loading facility, which services PBF Holding’s Toledo Refinery and consists of tanks for storing crude oil, refined products and intermediates; and • the Chalmette Storage Tank, a crude oil storage tank currently under construction located at PBF Holding’s Chalmette Refinery. 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, refined products and natural gas. The commercial agreements with PBF Holding are described in Note 10 “Related Party Transactions” of the Notes to Condensed Consolidated Financial Statements. The Partnership does not have any foreign operations. The operating segments adhere to the accounting polices used for the consolidated financial statements, as described in Note 2 “Summary of Accounting Policies” of the Notes to Consolidated Financial Statements in the 2016 Form 10-K. The Partnership’s operating segments are strategic business units that offer different services in different geographical locations. PBFX has evaluated the performance of each operating segment based on its respective operating income. Certain general and administrative expenses and interest and financing costs are included in Corporate as they are not directly attributable to a specific operating segment. Identifiable assets are those used by the operating segment, whereas assets included in Corporate are principally cash, deposits and other assets that are not associated with a specific operating segment. Three Months Ended June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 56,603 $ 5,726 $ — $ 62,329 Depreciation and amortization expense 5,090 620 — 5,710 Income (loss) from operations 37,788 3,327 (6,098 ) 35,017 Interest expense, net and amortization of loan fees — — 7,886 7,886 Capital expenditures, including the Toledo Terminal Acquisition 32,540 4,378 — 36,918 Three Months Ended June 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 35,297 $ 5,362 $ — $ 40,659 Depreciation and amortization expense 1,763 586 — 2,349 Income (loss) from operations 27,946 2,474 (6,910 ) 23,510 Interest expense, net and amortization of loan fees — — 7,634 7,634 Capital expenditures, including the Plains Asset Purchase 99,926 761 — 100,687 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Six Months Ended June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 111,542 $ 11,264 $ — $ 122,806 Depreciation and amortization expense 9,841 1,221 — 11,062 Income (loss) from operations 73,894 6,577 (9,413 ) 71,058 Interest expense, net and amortization of loan fees — — 15,870 15,870 Capital expenditures, including the Toledo Terminal Acquisition 47,833 8,552 — 56,385 Six Months Ended June 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 66,364 $ 10,844 $ — $ 77,208 Depreciation and amortization expense 2,961 1,235 — 4,196 Income (loss) from operations 53,615 5,415 (9,476 ) 49,554 Interest expense, net and amortization of loan fees — — 14,863 14,863 Capital expenditures, including the Plains Asset Purchase 100,613 1,200 — 101,813 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Balance at June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 656,854 $ 66,900 $ 27,401 $ 751,155 Balance at December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 606,898 $ 57,375 $ 92,588 $ 756,861

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On August 3, 2017, PBF GP’s board of directors announced a cash distribution, based on the results of the second quarter of 2017, of $0.47 per unit. The distribution is payable on August 31, 2017 to PBFX unitholders of record at the close of business on August 15, 2017.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2017
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS Delaware City Logistics Company LLC, Delaware Pipeline Company LLC, Delaware City Terminaling Company LLC, Toledo Terminaling Company LLC, PLPT, PBFX Op Co, TVPC and PNGPC 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 condensed 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. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 26,354 $ 24,700 $ — $ — $ 51,054 Marketable securities - current — — — — — Accounts receivable - affiliates 96 31,313 — — 31,409 Accounts receivable — 1,882 — — 1,882 Prepaid expenses and other current assets 950 1,399 — — 2,349 Due from related parties 23,548 295,659 — (319,207 ) — Total current assets 50,948 354,953 — (319,207 ) 86,694 Property, plant and equipment, net — 664,431 — — 664,431 Other non-current assets — 30 — — 30 Investment in subsidiaries 771,848 — — (771,848 ) — Total assets $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 9,312 $ 17,177 $ — $ — $ 26,489 Accounts payable and accrued liabilities 8,542 17,876 — — 26,418 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 1,229 — — 1,229 Due to related parties 295,659 23,548 — (319,207 ) — Total current liabilities 313,513 71,430 — (319,207 ) 65,736 Long-term debt 532,804 — — — 532,804 Other long-term liabilities — 2,089 — — 2,089 Total liabilities 846,317 73,519 — (319,207 ) 600,629 Commitments and contingencies Equity: Net Investment - Predecessor — 771,848 — (771,848 ) — Common unitholders (1) (25,628 ) — — — (25,628 ) IDR holder - PBF LLC 2,107 — — — 2,107 Total PBF Logistics LP equity (23,521 ) 771,848 — (771,848 ) (23,521 ) Noncontrolling interest — 174,047 — — 174,047 Total equity (23,521 ) 945,895 — (771,848 ) 150,526 Total liabilities and equity $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, public and PBF LLC common units are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” in the Notes to Condensed Consolidated Financial Statements for further discussion regarding the subordinated units' conversion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING 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 expenses 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 — 608,802 — — 608,802 Investment in subsidiaries 694,636 — — (694,636 ) — Total assets $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,670 $ 5,961 $ — $ — $ 7,631 Accounts payable and accrued liabilities 5,719 15,152 — — 20,871 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 27,233 — (252,038 ) 69,118 Long-term debt 532,011 — — — 532,011 Other long-term liabilities — 3,161 — — 3,161 Total liabilities 825,934 30,394 — (252,038 ) 604,290 Commitments and contingencies Equity: Net Investment - Predecessor — 700,867 — (694,636 ) 6,231 Common unitholders 241,275 — — — 241,275 Subordinated unitholder - PBF LLC (276,083 ) — — — (276,083 ) IDR holder - PBF LLC 1,266 — — — 1,266 Total PBF Logistics LP equity (33,542 ) 700,867 — (694,636 ) (27,311 ) Noncontrolling interest — 179,882 — — 179,882 Total equity (33,542 ) 880,749 — (694,636 ) 152,571 Total liabilities and equity $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 3,974 — — 3,974 Total revenue — 62,329 — — 62,329 Costs and expenses: Operating and maintenance expenses — 15,504 — — 15,504 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,710 — — 5,710 Total costs and expenses 6,098 21,214 — — 27,312 Income (loss) from operations (6,098 ) 41,115 — — 35,017 Other income (expenses) Equity in earnings of subsidiaries 41,115 — — (41,115 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 27,131 41,115 — (41,115 ) 27,131 Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 27,131 37,295 — (41,115 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 25,024 $ 37,295 $ — $ (41,115 ) $ 21,204 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 37,965 $ — $ — $ 37,965 Third-party — 2,694 — — 2,694 Total revenue — 40,659 — — 40,659 Costs and expenses: Operating and maintenance expenses — 7,890 — — 7,890 General and administrative expenses 6,909 1 — — 6,910 Depreciation and amortization — 2,349 — — 2,349 Total costs and expenses 6,909 10,240 — — 17,149 Income (loss) from operations (6,909 ) 30,419 — — 23,510 Other income (expenses) Equity in earnings of subsidiaries 30,419 — — (30,419 ) — Interest expense, net (7,212 ) — — — (7,212 ) Amortization of loan fees (422 ) — — — (422 ) Net income 15,876 30,419 — (30,419 ) 15,876 Less: Net loss attributable to Predecessor — (378 ) — — (378 ) Net income attributable to the partners 15,876 30,797 — (30,419 ) 16,254 Less: Net income attributable to the IDR holder 882 — — — 882 Net income attributable to PBF Logistics LP unitholders $ 14,994 $ 30,797 $ — $ (30,419 ) $ 15,372 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 8,249 — — 8,249 Total revenue — 122,806 — — 122,806 Costs and expenses: Operating and maintenance expenses — 31,273 — — 31,273 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,062 — — 11,062 Total costs and expenses 9,413 42,335 — — 51,748 Income (loss) from operations (9,413 ) 80,471 — — 71,058 Other income (expenses) Equity in earnings of subsidiaries 80,471 — — (80,471 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 55,188 80,471 — (80,471 ) 55,188 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 55,188 73,202 — (80,471 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 51,395 $ 73,202 $ — $ (80,471 ) $ 44,126 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 74,514 $ — $ — $ 74,514 Third-party — 2,694 — — 2,694 Total revenue — 77,208 — — 77,208 Costs and expenses: Operating and maintenance expenses — 13,982 — — 13,982 General and administrative expenses 9,474 2 — — 9,476 Depreciation and amortization — 4,196 — — 4,196 Total costs and expenses 9,474 18,180 — — 27,654 Income (loss) from operations (9,474 ) 59,028 — — 49,554 Other income (expenses) Equity in earnings of subsidiaries 59,028 — — (59,028 ) — Interest expense, net (14,018 ) — — — (14,018 ) Amortization of loan fees (845 ) — — — (845 ) Net income 34,691 59,028 — (59,028 ) 34,691 Less: Net loss attributable to Predecessor — (657 ) — — (657 ) Net income attributable to the partners 34,691 59,685 — (59,028 ) 35,348 Less: Net income attributable to the IDR holder 1,639 — — — 1,639 Net income attributable to PBF Logistics LP unitholders $ 33,052 $ 59,685 $ — $ (59,028 ) $ 33,709 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 55,188 $ 80,471 $ — $ (80,471 ) $ 55,188 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,062 — — 11,062 Amortization of deferred financing fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (80,471 ) — — 80,471 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaid expenses and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to/from related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 71,722 — — 90,653 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,288 ) — — (46,288 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities 35,952 (56,385 ) — 4,072 (16,361 ) Cash flows from financing activities: Distribution to unitholders (40,998 ) — — — (40,998 ) Distribution to TVPC members — (12,254 ) — — (12,254 ) Contribution from Issuer — 9,529 — (4,072 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (2,725 ) — (4,072 ) (87,459 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 34,691 $ 59,028 $ — $ (59,028 ) $ 34,691 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 4,196 — — 4,196 Amortization of deferred financing fees 845 — — — 845 Unit-based compensation expense 2,710 — — — 2,710 Equity in earnings of subsidiaries (59,028 ) — — 59,028 — Changes in operating assets and liabilities: Accounts receivable - affiliates (85 ) 2,130 — — 2,045 Accounts receivable — (2,462 ) — — (2,462 ) Prepaid expenses and other current assets (333 ) (16 ) — — (349 ) Accounts payable - affiliates 928 (516 ) — — 412 Accounts payable and accrued liabilities 7 131 — — 138 Amounts due to/from related parties 61,650 (61,650 ) — — — Deferred revenue — 638 — — 638 Other assets and liabilities (273 ) 8 — — (265 ) Net cash provided by operating activities 41,112 1,487 — — 42,599 Cash flows from investing activities: Plains Asset Purchase (98,336 ) — — — (98,336 ) Expenditures for property, plant and equipment — (3,477 ) — — (3,477 ) Purchase of marketable securities (1,310,000 ) — — — (1,310,000 ) Maturities of marketable securities 1,408,124 — — — 1,408,124 Investment in subsidiaries (1,023 ) — — 1,023 — Net cash used in investing activities (1,235 ) (3,477 ) — 1,023 (3,689 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters' discount and commissions 51,575 — — — 51,575 Distribution to unitholders (31,099 ) — — — (31,099 ) Contribution from Issuer — 2,678 — (1,023 ) 1,655 Proceeds from revolving credit facility 98,500 — — — 98,500 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (98,336 ) — — — (98,336 ) Net cash (used in) provided by financing activities (9,360 ) 2,678 — (1,023 ) (7,705 ) Net change in cash and cash equivalents 30,517 688 — — 31,205 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 49,195 $ 688 $ — $ — $ 49,883 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 55,188 $ 80,471 $ — $ (80,471 ) $ 55,188 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,062 — — 11,062 Amortization of deferred financing fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (80,471 ) — — 80,471 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaid expenses and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to/from related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 71,722 — — 90,653 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,288 ) — — (46,288 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities 35,952 (56,385 ) — 4,072 (16,361 ) Cash flows from financing activities: Distribution to unitholders (40,998 ) — — — (40,998 ) Distribution to TVPC members — (12,254 ) — — (12,254 ) Contribution from Issuer — 9,529 — (4,072 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (2,725 ) — (4,072 ) (87,459 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 34,691 $ 59,028 $ — $ (59,028 ) $ 34,691 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 4,196 — — 4,196 Amortization of deferred financing fees 845 — — — 845 Unit-based compensation expense 2,710 — — — 2,710 Equity in earnings of subsidiaries (59,028 ) — — 59,028 — Changes in operating assets and liabilities: Accounts receivable - affiliates (85 ) 2,130 — — 2,045 Accounts receivable — (2,462 ) — — (2,462 ) Prepaid expenses and other current assets (333 ) (16 ) — — (349 ) Accounts payable - affiliates 928 (516 ) — — 412 Accounts payable and accrued liabilities 7 131 — — 138 Amounts due to/from related parties 61,650 (61,650 ) — — — Deferred revenue — 638 — — 638 Other assets and liabilities (273 ) 8 — — (265 ) Net cash provided by operating activities 41,112 1,487 — — 42,599 Cash flows from investing activities: Plains Asset Purchase (98,336 ) — — — (98,336 ) Expenditures for property, plant and equipment — (3,477 ) — — (3,477 ) Purchase of marketable securities (1,310,000 ) — — — (1,310,000 ) Maturities of marketable securities 1,408,124 — — — 1,408,124 Investment in subsidiaries (1,023 ) — — 1,023 — Net cash used in investing activities (1,235 ) (3,477 ) — 1,023 (3,689 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters' discount and commissions 51,575 — — — 51,575 Distribution to unitholders (31,099 ) — — — (31,099 ) Contribution from Issuer — 2,678 — (1,023 ) 1,655 Proceeds from revolving credit facility 98,500 — — — 98,500 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (98,336 ) — — — (98,336 ) Net cash (used in) provided by financing activities (9,360 ) 2,678 — (1,023 ) (7,705 ) Net change in cash and cash equivalents 30,517 688 — — 31,205 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 49,195 $ 688 $ — $ — $ 49,883 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.

DESCRIPTION OF THE BUSINESS A19

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 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 Partnership 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 and conducted training sessions 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 Guidance is applied prospectively. The Partnership will not early adopt this new guidance. The working group is currently evaluating existing contract terms and conditions and the Partnership's performance obligations with customers 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 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. 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. 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 ASU 2017-01 should be applied prospectively on or after the effective date. Early adoption is permitted, and the Partnership early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), which provides guidance to provide clarity and reduce both diversity in practice and cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation (“Topic 718”), to a change to the terms or conditions of a share-based payment award. The amendments in ASU 2017-09 require an entity to account for the effects of a modification unless all the following are met: (i) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified. If the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification; (ii) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and (iii) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The guidance in ASU 2017-09 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Partnership will apply the guidance prospectively for any modifications to its stock compensation plans occurring after the effective date of the new standard.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Schedule of business acquisitions	The following tables present the Partnership's statement of financial position and results of operations giving retrospective effect to the PNGPC Acquisition. For the six months ended June 30, 2017, and the three and six months ended June 30, 2016, respectively, the results of PNGPC prior to the PNGPC Acquisition are included under “PNGPC.” Results of PNGPC subsequent to the acquisition are included in “PBF Logistics LP.” December 31, 2016 PBF Logistics LP PNGPC Consolidated ASSETS Current assets: Cash and cash equivalents $ 64,221 $ — $ 64,221 Marketable securities - current 40,024 — 40,024 Accounts receivable - affiliates 37,863 — 37,863 Accounts receivable 4,294 — 4,294 Prepaid expenses and other current assets 1,657 — 1,657 Total current assets 148,059 — 148,059 Property, plant and equipment, net 600,071 8,731 608,802 Total assets $ 748,130 $ 8,731 $ 756,861 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 7,631 $ — $ 7,631 Accounts payable and accrued liabilities 18,371 2,500 20,871 Current portion of long-term debt 39,664 — 39,664 Deferred revenue 952 — 952 Total current liabilities 66,618 2,500 69,118 Long-term debt 532,011 — 532,011 Other long-term liabilities 3,161 — 3,161 Total liabilities 601,790 2,500 604,290 Commitments and contingencies Equity: Net investment - Predecessor — 6,231 6,231 Common unitholders (1) 241,275 — 241,275 Subordinated unitholder - PBF LLC (276,083 ) — (276,083 ) IDR holder - PBF LLC 1,266 — 1,266 Total PBF Logistics LP equity (33,542 ) 6,231 (27,311 ) Noncontrolling interest 179,882 — 179,882 Total equity 146,340 6,231 152,571 Total liabilities and equity $ 748,130 $ 8,731 $ 756,861 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, public and PBF LLC common units are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” in the Notes to Condensed Consolidated Financial Statements for further discussion regarding the subordinated units' conversion. Six Months Ended June 30, 2017 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 114,557 $ — $ 114,557 Third-party 8,249 — 8,249 Total revenue 122,806 — 122,806 Costs and expenses: Operating and maintenance expenses 31,233 40 31,273 General and administrative expenses 9,413 — 9,413 Depreciation and amortization 10,952 110 11,062 Total costs and expenses 51,598 150 51,748 Income (loss) from operations 71,208 (150 ) 71,058 Other expense: Interest expense, net (15,077 ) — (15,077 ) Amortization of loan fees (793 ) — (793 ) Net income (loss) 55,338 (150 ) 55,188 Less: Net loss attributable to Predecessor — (150 ) (150 ) Less: Net income attributable to noncontrolling interest 7,419 — 7,419 Net income attributable to the partners 47,919 — 47,919 Less: Net income attributable to the IDR holder 3,793 — 3,793 Net income attributable to PBF Logistics LP unitholders $ 44,126 $ — $ 44,126 Three Months Ended June 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 37,965 $ — $ 37,965 Third-party 2,694 — 2,694 Total revenue 40,659 — 40,659 Costs and expenses: Operating and maintenance expenses 7,720 170 7,890 General and administrative expenses 6,909 1 6,910 Depreciation and amortization 2,142 207 2,349 Total costs and expenses 16,771 378 17,149 Income (loss) from operations 23,888 (378 ) 23,510 Other expense: Interest expense, net (7,212 ) — (7,212 ) Amortization of loan fees (422 ) — (422 ) Net income (loss) 16,254 (378 ) 15,876 Less: Net loss attributable to Predecessor — (378 ) (378 ) Net income attributable to the partners 16,254 — 16,254 Less: Net income attributable to the IDR holder 882 — 882 Net income attributable to PBF Logistics LP unitholders $ 15,372 $ — $ 15,372

PROPERTY, PLANT AND EQUIPMENT21

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: June 30, December 31, Land $ 99,707 $ 99,497 Terminals and equipment 193,891 165,234 Storage facilities 59,275 62,238 Pipelines 291,242 288,867 Construction in progress 64,860 26,448 708,975 642,284 Accumulated depreciation (44,544 ) (33,482 ) Property, plant and equipment, net $ 664,431 $ 608,802

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Schedule of long-term debt	Total debt was comprised of the following: June 30, December 31, 6.875% Senior Notes due 2023 $ 350,000 $ 350,000 Term Loan — 39,664 Revolving Credit Facility (a) 189,200 189,200 Total debt outstanding 539,200 578,864 Unamortized debt issuance costs (6,396 ) (7,189 ) Net carrying value of debt 532,804 571,675 Less: Current maturities (b) — 39,664 Long-term debt $ 532,804 $ 532,011 ____________________ (a) PBFX had $3,610 outstanding letters of credit and $167,190 available under our five year $360,000 revolving credit facility (the “Revolving Credit Facility”) as of June 30, 2017 . (b) PBFX’s three -year $300,000 term loan facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (the “Term Loan”) matured in May 2017. During March 2017, PBFX repaid in full the remaining outstanding balance of the Term Loan. The Term Loan was classified as current on the balance sheet as of December 31, 2016 . Additionally, marketable securities were also classified as current on the balance sheet as of December 31, 2016 as such securities collateralized the Term Loan. As of June 30, 2017 , PBFX has liquidated the remaining marketable securities.

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Schedule of Stockholders Equity	The summarized changes in the carrying amount of our equity during the six months ended June 30, 2017 are as follows: Net Investment Common Units Subordinated Units - PBF IDR Noncontrolling Interest Total Balance at $ 6,231 $ 241,275 $ (276,083 ) $ 1,266 $ 179,882 $ 152,571 Net loss attributable to Paulsboro Natural Gas Pipeline Company (150 ) — — — — (150 ) Contributions to Paulsboro Natural Gas Pipeline Company 5,457 — — — — 5,457 Allocation of Paulsboro Natural Gas Pipeline Company assets acquired to unitholders (11,538 ) 11,592 (54 ) — — — Distributions to PBF LLC related to the Paulsboro Natural Gas Pipeline Acquisition — (11,600 ) — — — (11,600 ) Quarterly distributions to unitholders (including IDRs) — (24,129 ) (14,457 ) (2,951 ) — (41,537 ) Distribution to TVPC members — — — — (12,254 ) (12,254 ) Net income attributable to the partners — 29,963 14,163 3,793 7,419 55,338 Unit-based compensation expense — 3,708 — — — 3,708 Subordinated unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at June 30, 2017 $ — $ (25,628 ) $ — $ 2,107 $ 174,047 $ 150,526
Distributions Made to Unitholders	The allocation of total quarterly cash distributions to general and limited partners for the three and six months ended June 30, 2017 and 2016 , is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.47 and $0.43 per unit declared for the three months ended June 30, 2017 and 2016, respectively and $0.46 and $0.42 per unit declared for the three months ended March 31, 2017 and 2016, respectively); therefore, the table represents total cash distributions applicable to the period in which the distributions are earned: Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 IDR - PBF LLC $ 2,107 $ 882 $ 3,793 $ 1,639 Limited partners’ distributions: Common 20,000 9,472 32,272 18,723 Subordinated – PBF LLC — 6,831 7,308 13,503 Total distributions 22,107 17,185 43,373 33,865 Total cash distributions (a) $ 21,797 $ 16,937 $ 42,735 $ 33,356 ____________________ (a) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Summary of calculation of net income per unit	The following table shows the calculation of earnings less distributions: Three Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,000 $ — $ 2,107 $ 22,107 Earnings less distributions (4,241 ) 5,445 — 1,204 Net income attributable to the partners $ 15,759 $ 5,445 $ 2,107 $ 23,311 Weighted-average units outstanding - basic (1) 31,428,577 10,649,228 Weighted-average units outstanding - diluted (1) 31,485,563 10,649,228 Net income per limited partner unit - basic (2) $ 0.49 $ 0.52 Net income per limited partner unit - diluted (2) $ 0.49 $ 0.52 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017. Three Months Ended June 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 9,472 $ 6,831 $ 882 $ 17,185 Earnings less distributions (686 ) (245 ) — (931 ) Net income attributable to the partners $ 8,786 $ 6,586 $ 882 $ 16,254 Weighted-average units outstanding - basic (1) 21,248,969 15,886,553 Weighted-average units outstanding - diluted (1) 21,264,690 15,886,553 Net income per limited partner unit - basic (2) $ 0.41 $ 0.41 Net income per limited partner unit - diluted (2) $ 0.41 $ 0.41 Six Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions $ 32,272 $ 7,308 $ 3,793 $ 43,373 Earnings less distributions (2,309 ) 6,855 — 4,546 Net income attributable to the partners $ 29,963 $ 14,163 $ 3,793 $ 47,919 Weighted-average units outstanding - basic (1) 28,784,479 13,253,423 Weighted-average units outstanding - diluted (1) 28,788,463 13,253,423 Net income per limited partner unit - basic (2) $ 1.04 $ 1.07 Net income per limited partner unit - diluted (2) $ 1.04 $ 1.07 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017. Six Months Ended June 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 18,723 $ 13,503 $ 1,639 $ 33,865 Earnings less distributions (72 ) 1,555 — 1,483 Net income attributable to the partners $ 18,651 $ 15,058 $ 1,639 $ 35,348 Weighted-average units outstanding - basic (1) 19,873,294 15,886,553 Weighted-average units outstanding - diluted (1) 19,881,339 15,886,553 Net income per limited partner unit - basic (2) $ 0.94 $ 0.95 Net income per limited partner unit - diluted (2) $ 0.94 $ 0.95 (1) On June 1, 2017, each of the Partnership's 15,886,553 outstanding subordinated units converted into common units and began participating pro rata with the other common units in distributions of available cash. Distributions and the Partnership's net income were allocated to the subordinated units through May 31, 2017. (2) PBFX bases the calculation of net income per unit on the weighted-average number of common and subordinated limited partner units outstanding during the period. The weighted average number of common and subordinated units reflects the conversion of the subordinated units to common units on June 1, 2017.

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Revenues $ 58,355 $ 37,965 $ 114,557 $ 74,514 Operating and maintenance expenses 1,661 1,121 3,279 2,243 General and administrative expenses 1,630 1,415 3,284 2,259

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 56,603 $ 5,726 $ — $ 62,329 Depreciation and amortization expense 5,090 620 — 5,710 Income (loss) from operations 37,788 3,327 (6,098 ) 35,017 Interest expense, net and amortization of loan fees — — 7,886 7,886 Capital expenditures, including the Toledo Terminal Acquisition 32,540 4,378 — 36,918 Three Months Ended June 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 35,297 $ 5,362 $ — $ 40,659 Depreciation and amortization expense 1,763 586 — 2,349 Income (loss) from operations 27,946 2,474 (6,910 ) 23,510 Interest expense, net and amortization of loan fees — — 7,634 7,634 Capital expenditures, including the Plains Asset Purchase 99,926 761 — 100,687 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Six Months Ended June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 111,542 $ 11,264 $ — $ 122,806 Depreciation and amortization expense 9,841 1,221 — 11,062 Income (loss) from operations 73,894 6,577 (9,413 ) 71,058 Interest expense, net and amortization of loan fees — — 15,870 15,870 Capital expenditures, including the Toledo Terminal Acquisition 47,833 8,552 — 56,385 Six Months Ended June 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 66,364 $ 10,844 $ — $ 77,208 Depreciation and amortization expense 2,961 1,235 — 4,196 Income (loss) from operations 53,615 5,415 (9,476 ) 49,554 Interest expense, net and amortization of loan fees — — 14,863 14,863 Capital expenditures, including the Plains Asset Purchase 100,613 1,200 — 101,813 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Balance at June 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 656,854 $ 66,900 $ 27,401 $ 751,155 Balance at December 31, 2016 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 606,898 $ 57,375 $ 92,588 $ 756,861

CONDENSED CONSOLIDATING FINAN27

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 30, 2017
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS Delaware City Logistics Company LLC, Delaware Pipeline Company LLC, Delaware City Terminaling Company LLC, Toledo Terminaling Company LLC, PLPT, PBFX Op Co, TVPC and PNGPC 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 condensed 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. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 26,354 $ 24,700 $ — $ — $ 51,054 Marketable securities - current — — — — — Accounts receivable - affiliates 96 31,313 — — 31,409 Accounts receivable — 1,882 — — 1,882 Prepaid expenses and other current assets 950 1,399 — — 2,349 Due from related parties 23,548 295,659 — (319,207 ) — Total current assets 50,948 354,953 — (319,207 ) 86,694 Property, plant and equipment, net — 664,431 — — 664,431 Other non-current assets — 30 — — 30 Investment in subsidiaries 771,848 — — (771,848 ) — Total assets $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 9,312 $ 17,177 $ — $ — $ 26,489 Accounts payable and accrued liabilities 8,542 17,876 — — 26,418 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 1,229 — — 1,229 Due to related parties 295,659 23,548 — (319,207 ) — Total current liabilities 313,513 71,430 — (319,207 ) 65,736 Long-term debt 532,804 — — — 532,804 Other long-term liabilities — 2,089 — — 2,089 Total liabilities 846,317 73,519 — (319,207 ) 600,629 Commitments and contingencies Equity: Net Investment - Predecessor — 771,848 — (771,848 ) — Common unitholders (1) (25,628 ) — — — (25,628 ) IDR holder - PBF LLC 2,107 — — — 2,107 Total PBF Logistics LP equity (23,521 ) 771,848 — (771,848 ) (23,521 ) Noncontrolling interest — 174,047 — — 174,047 Total equity (23,521 ) 945,895 — (771,848 ) 150,526 Total liabilities and equity $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, public and PBF LLC common units are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” in the Notes to Condensed Consolidated Financial Statements for further discussion regarding the subordinated units' conversion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING 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 expenses 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 — 608,802 — — 608,802 Investment in subsidiaries 694,636 — — (694,636 ) — Total assets $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,670 $ 5,961 $ — $ — $ 7,631 Accounts payable and accrued liabilities 5,719 15,152 — — 20,871 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 27,233 — (252,038 ) 69,118 Long-term debt 532,011 — — — 532,011 Other long-term liabilities — 3,161 — — 3,161 Total liabilities 825,934 30,394 — (252,038 ) 604,290 Commitments and contingencies Equity: Net Investment - Predecessor — 700,867 — (694,636 ) 6,231 Common unitholders 241,275 — — — 241,275 Subordinated unitholder - PBF LLC (276,083 ) — — — (276,083 ) IDR holder - PBF LLC 1,266 — — — 1,266 Total PBF Logistics LP equity (33,542 ) 700,867 — (694,636 ) (27,311 ) Noncontrolling interest — 179,882 — — 179,882 Total equity (33,542 ) 880,749 — (694,636 ) 152,571 Total liabilities and equity $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 3,974 — — 3,974 Total revenue — 62,329 — — 62,329 Costs and expenses: Operating and maintenance expenses — 15,504 — — 15,504 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,710 — — 5,710 Total costs and expenses 6,098 21,214 — — 27,312 Income (loss) from operations (6,098 ) 41,115 — — 35,017 Other income (expenses) Equity in earnings of subsidiaries 41,115 — — (41,115 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 27,131 41,115 — (41,115 ) 27,131 Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 27,131 37,295 — (41,115 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 25,024 $ 37,295 $ — $ (41,115 ) $ 21,204 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 37,965 $ — $ — $ 37,965 Third-party — 2,694 — — 2,694 Total revenue — 40,659 — — 40,659 Costs and expenses: Operating and maintenance expenses — 7,890 — — 7,890 General and administrative expenses 6,909 1 — — 6,910 Depreciation and amortization — 2,349 — — 2,349 Total costs and expenses 6,909 10,240 — — 17,149 Income (loss) from operations (6,909 ) 30,419 — — 23,510 Other income (expenses) Equity in earnings of subsidiaries 30,419 — — (30,419 ) — Interest expense, net (7,212 ) — — — (7,212 ) Amortization of loan fees (422 ) — — — (422 ) Net income 15,876 30,419 — (30,419 ) 15,876 Less: Net loss attributable to Predecessor — (378 ) — — (378 ) Net income attributable to the partners 15,876 30,797 — (30,419 ) 16,254 Less: Net income attributable to the IDR holder 882 — — — 882 Net income attributable to PBF Logistics LP unitholders $ 14,994 $ 30,797 $ — $ (30,419 ) $ 15,372 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 8,249 — — 8,249 Total revenue — 122,806 — — 122,806 Costs and expenses: Operating and maintenance expenses — 31,273 — — 31,273 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,062 — — 11,062 Total costs and expenses 9,413 42,335 — — 51,748 Income (loss) from operations (9,413 ) 80,471 — — 71,058 Other income (expenses) Equity in earnings of subsidiaries 80,471 — — (80,471 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 55,188 80,471 — (80,471 ) 55,188 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 55,188 73,202 — (80,471 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 51,395 $ 73,202 $ — $ (80,471 ) $ 44,126 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 74,514 $ — $ — $ 74,514 Third-party — 2,694 — — 2,694 Total revenue — 77,208 — — 77,208 Costs and expenses: Operating and maintenance expenses — 13,982 — — 13,982 General and administrative expenses 9,474 2 — — 9,476 Depreciation and amortization — 4,196 — — 4,196 Total costs and expenses 9,474 18,180 — — 27,654 Income (loss) from operations (9,474 ) 59,028 — — 49,554 Other income (expenses) Equity in earnings of subsidiaries 59,028 — — (59,028 ) — Interest expense, net (14,018 ) — — — (14,018 ) Amortization of loan fees (845 ) — — — (845 ) Net income 34,691 59,028 — (59,028 ) 34,691 Less: Net loss attributable to Predecessor — (657 ) — — (657 ) Net income attributable to the partners 34,691 59,685 — (59,028 ) 35,348 Less: Net income attributable to the IDR holder 1,639 — — — 1,639 Net income attributable to PBF Logistics LP unitholders $ 33,052 $ 59,685 $ — $ (59,028 ) $ 33,709 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 55,188 $ 80,471 $ — $ (80,471 ) $ 55,188 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,062 — — 11,062 Amortization of deferred financing fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (80,471 ) — — 80,471 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaid expenses and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to/from related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 71,722 — — 90,653 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,288 ) — — (46,288 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities 35,952 (56,385 ) — 4,072 (16,361 ) Cash flows from financing activities: Distribution to unitholders (40,998 ) — — — (40,998 ) Distribution to TVPC members — (12,254 ) — — (12,254 ) Contribution from Issuer — 9,529 — (4,072 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (2,725 ) — (4,072 ) (87,459 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 34,691 $ 59,028 $ — $ (59,028 ) $ 34,691 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 4,196 — — 4,196 Amortization of deferred financing fees 845 — — — 845 Unit-based compensation expense 2,710 — — — 2,710 Equity in earnings of subsidiaries (59,028 ) — — 59,028 — Changes in operating assets and liabilities: Accounts receivable - affiliates (85 ) 2,130 — — 2,045 Accounts receivable — (2,462 ) — — (2,462 ) Prepaid expenses and other current assets (333 ) (16 ) — — (349 ) Accounts payable - affiliates 928 (516 ) — — 412 Accounts payable and accrued liabilities 7 131 — — 138 Amounts due to/from related parties 61,650 (61,650 ) — — — Deferred revenue — 638 — — 638 Other assets and liabilities (273 ) 8 — — (265 ) Net cash provided by operating activities 41,112 1,487 — — 42,599 Cash flows from investing activities: Plains Asset Purchase (98,336 ) — — — (98,336 ) Expenditures for property, plant and equipment — (3,477 ) — — (3,477 ) Purchase of marketable securities (1,310,000 ) — — — (1,310,000 ) Maturities of marketable securities 1,408,124 — — — 1,408,124 Investment in subsidiaries (1,023 ) — — 1,023 — Net cash used in investing activities (1,235 ) (3,477 ) — 1,023 (3,689 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters' discount and commissions 51,575 — — — 51,575 Distribution to unitholders (31,099 ) — — — (31,099 ) Contribution from Issuer — 2,678 — (1,023 ) 1,655 Proceeds from revolving credit facility 98,500 — — — 98,500 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (98,336 ) — — — (98,336 ) Net cash (used in) provided by financing activities (9,360 ) 2,678 — (1,023 ) (7,705 ) Net change in cash and cash equivalents 30,517 688 — — 31,205 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 49,195 $ 688 $ — $ — $ 49,883 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.
Condensed Balance Sheet	June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 26,354 $ 24,700 $ — $ — $ 51,054 Marketable securities - current — — — — — Accounts receivable - affiliates 96 31,313 — — 31,409 Accounts receivable — 1,882 — — 1,882 Prepaid expenses and other current assets 950 1,399 — — 2,349 Due from related parties 23,548 295,659 — (319,207 ) — Total current assets 50,948 354,953 — (319,207 ) 86,694 Property, plant and equipment, net — 664,431 — — 664,431 Other non-current assets — 30 — — 30 Investment in subsidiaries 771,848 — — (771,848 ) — Total assets $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 9,312 $ 17,177 $ — $ — $ 26,489 Accounts payable and accrued liabilities 8,542 17,876 — — 26,418 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 1,229 — — 1,229 Due to related parties 295,659 23,548 — (319,207 ) — Total current liabilities 313,513 71,430 — (319,207 ) 65,736 Long-term debt 532,804 — — — 532,804 Other long-term liabilities — 2,089 — — 2,089 Total liabilities 846,317 73,519 — (319,207 ) 600,629 Commitments and contingencies Equity: Net Investment - Predecessor — 771,848 — (771,848 ) — Common unitholders (1) (25,628 ) — — — (25,628 ) IDR holder - PBF LLC 2,107 — — — 2,107 Total PBF Logistics LP equity (23,521 ) 771,848 — (771,848 ) (23,521 ) Noncontrolling interest — 174,047 — — 174,047 Total equity (23,521 ) 945,895 — (771,848 ) 150,526 Total liabilities and equity $ 822,796 $ 1,019,414 $ — $ (1,091,055 ) $ 751,155 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, public and PBF LLC common units are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” in the Notes to Condensed Consolidated Financial Statements for further discussion regarding the subordinated units' conversion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING 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 expenses 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 — 608,802 — — 608,802 Investment in subsidiaries 694,636 — — (694,636 ) — Total assets $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,670 $ 5,961 $ — $ — $ 7,631 Accounts payable and accrued liabilities 5,719 15,152 — — 20,871 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 27,233 — (252,038 ) 69,118 Long-term debt 532,011 — — — 532,011 Other long-term liabilities — 3,161 — — 3,161 Total liabilities 825,934 30,394 — (252,038 ) 604,290 Commitments and contingencies Equity: Net Investment - Predecessor — 700,867 — (694,636 ) 6,231 Common unitholders 241,275 — — — 241,275 Subordinated unitholder - PBF LLC (276,083 ) — — — (276,083 ) IDR holder - PBF LLC 1,266 — — — 1,266 Total PBF Logistics LP equity (33,542 ) 700,867 — (694,636 ) (27,311 ) Noncontrolling interest — 179,882 — — 179,882 Total equity (33,542 ) 880,749 — (694,636 ) 152,571 Total liabilities and equity $ 792,392 $ 911,143 $ — $ (946,674 ) $ 756,861
Condensed Statement of Operations	Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 3,974 — — 3,974 Total revenue — 62,329 — — 62,329 Costs and expenses: Operating and maintenance expenses — 15,504 — — 15,504 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,710 — — 5,710 Total costs and expenses 6,098 21,214 — — 27,312 Income (loss) from operations (6,098 ) 41,115 — — 35,017 Other income (expenses) Equity in earnings of subsidiaries 41,115 — — (41,115 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 27,131 41,115 — (41,115 ) 27,131 Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 27,131 37,295 — (41,115 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 25,024 $ 37,295 $ — $ (41,115 ) $ 21,204 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 37,965 $ — $ — $ 37,965 Third-party — 2,694 — — 2,694 Total revenue — 40,659 — — 40,659 Costs and expenses: Operating and maintenance expenses — 7,890 — — 7,890 General and administrative expenses 6,909 1 — — 6,910 Depreciation and amortization — 2,349 — — 2,349 Total costs and expenses 6,909 10,240 — — 17,149 Income (loss) from operations (6,909 ) 30,419 — — 23,510 Other income (expenses) Equity in earnings of subsidiaries 30,419 — — (30,419 ) — Interest expense, net (7,212 ) — — — (7,212 ) Amortization of loan fees (422 ) — — — (422 ) Net income 15,876 30,419 — (30,419 ) 15,876 Less: Net loss attributable to Predecessor — (378 ) — — (378 ) Net income attributable to the partners 15,876 30,797 — (30,419 ) 16,254 Less: Net income attributable to the IDR holder 882 — — — 882 Net income attributable to PBF Logistics LP unitholders $ 14,994 $ 30,797 $ — $ (30,419 ) $ 15,372 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 8,249 — — 8,249 Total revenue — 122,806 — — 122,806 Costs and expenses: Operating and maintenance expenses — 31,273 — — 31,273 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,062 — — 11,062 Total costs and expenses 9,413 42,335 — — 51,748 Income (loss) from operations (9,413 ) 80,471 — — 71,058 Other income (expenses) Equity in earnings of subsidiaries 80,471 — — (80,471 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 55,188 80,471 — (80,471 ) 55,188 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 55,188 73,202 — (80,471 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 51,395 $ 73,202 $ — $ (80,471 ) $ 44,126 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 74,514 $ — $ — $ 74,514 Third-party — 2,694 — — 2,694 Total revenue — 77,208 — — 77,208 Costs and expenses: Operating and maintenance expenses — 13,982 — — 13,982 General and administrative expenses 9,474 2 — — 9,476 Depreciation and amortization — 4,196 — — 4,196 Total costs and expenses 9,474 18,180 — — 27,654 Income (loss) from operations (9,474 ) 59,028 — — 49,554 Other income (expenses) Equity in earnings of subsidiaries 59,028 — — (59,028 ) — Interest expense, net (14,018 ) — — — (14,018 ) Amortization of loan fees (845 ) — — — (845 ) Net income 34,691 59,028 — (59,028 ) 34,691 Less: Net loss attributable to Predecessor — (657 ) — — (657 ) Net income attributable to the partners 34,691 59,685 — (59,028 ) 35,348 Less: Net income attributable to the IDR holder 1,639 — — — 1,639 Net income attributable to PBF Logistics LP unitholders $ 33,052 $ 59,685 $ — $ (59,028 ) $ 33,709 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 55,188 $ 80,471 $ — $ (80,471 ) $ 55,188 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,062 — — 11,062 Amortization of deferred financing fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (80,471 ) — — 80,471 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaid expenses and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to/from related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 71,722 — — 90,653 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,288 ) — — (46,288 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities 35,952 (56,385 ) — 4,072 (16,361 ) Cash flows from financing activities: Distribution to unitholders (40,998 ) — — — (40,998 ) Distribution to TVPC members — (12,254 ) — — (12,254 ) Contribution from Issuer — 9,529 — (4,072 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (2,725 ) — (4,072 ) (87,459 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 34,691 $ 59,028 $ — $ (59,028 ) $ 34,691 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 4,196 — — 4,196 Amortization of deferred financing fees 845 — — — 845 Unit-based compensation expense 2,710 — — — 2,710 Equity in earnings of subsidiaries (59,028 ) — — 59,028 — Changes in operating assets and liabilities: Accounts receivable - affiliates (85 ) 2,130 — — 2,045 Accounts receivable — (2,462 ) — — (2,462 ) Prepaid expenses and other current assets (333 ) (16 ) — — (349 ) Accounts payable - affiliates 928 (516 ) — — 412 Accounts payable and accrued liabilities 7 131 — — 138 Amounts due to/from related parties 61,650 (61,650 ) — — — Deferred revenue — 638 — — 638 Other assets and liabilities (273 ) 8 — — (265 ) Net cash provided by operating activities 41,112 1,487 — — 42,599 Cash flows from investing activities: Plains Asset Purchase (98,336 ) — — — (98,336 ) Expenditures for property, plant and equipment — (3,477 ) — — (3,477 ) Purchase of marketable securities (1,310,000 ) — — — (1,310,000 ) Maturities of marketable securities 1,408,124 — — — 1,408,124 Investment in subsidiaries (1,023 ) — — 1,023 — Net cash used in investing activities (1,235 ) (3,477 ) — 1,023 (3,689 ) Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters' discount and commissions 51,575 — — — 51,575 Distribution to unitholders (31,099 ) — — — (31,099 ) Contribution from Issuer — 2,678 — (1,023 ) 1,655 Proceeds from revolving credit facility 98,500 — — — 98,500 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (98,336 ) — — — (98,336 ) Net cash (used in) provided by financing activities (9,360 ) 2,678 — (1,023 ) (7,705 ) Net change in cash and cash equivalents 30,517 688 — — 31,205 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 49,195 $ 688 $ — $ — $ 49,883 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.

DESCRIPTION OF THE BUSINESS A28

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	Apr. 17, 2017	Feb. 28, 2017	Jun. 30, 2017	Jun. 30, 2016
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 3,477
PBF Energy [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Percentage of total economic interest			96.60%
Paulsboro Natural Gas Pipeline Company LLC [Member]
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage			44.10%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage			55.90%
Chalmette Refinery [Member] | PBFX Operating Company LLC [Member]
Limited Partners' Capital Account [Line Items]
Term of Agreement			20 years
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Units owned			18,459,497
Toledo Terminal [Member]
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 10,000

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Aug. 31, 2016
Business Acquisition [Line Items]
Maturities of marketable securities				$ 115,060	$ 1,408,124
Repayment of term loan				39,664	98,336
Affiliate	$ 58,355	$ 37,965	$ 37,965	114,557	74,514
Total revenue	62,329	40,659	40,659	122,806	77,208
Net Income (loss)	27,131	15,876	$ 15,876	55,188	34,691
Acquisition related costs	$ 331	$ 2,435		$ 505	$ 2,578
PBF LLC [Member] | Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent						50.00%

ACQUISITIONS - Consideration (D

ACQUISITIONS - Consideration (Details) - USD ($) $ in Thousands	Apr. 17, 2017	Feb. 28, 2017	Jun. 30, 2017	Jun. 30, 2016
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 3,477
Maturities of marketable securities			$ 115,060	1,408,124
Repayment of term loan			$ 39,664	$ 98,336
Toledo Terminal [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 10,000
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600

ACQUISITIONS - Assets Acquired

ACQUISITIONS - Assets Acquired And Liabilities Assumed (Details) - USD ($) $ in Thousands	Apr. 17, 2017	Feb. 28, 2017	Jun. 30, 2016
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 3,477
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600
Entities Under Common Control, Assets Received, Value		$ 11,538
Toledo Terminal [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 10,000

ACQUISITIONS BALANCE SHEET 12-3

ACQUISITIONS BALANCE SHEET 12-31-16 (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Marketable securities - current	$ 0	$ 40,024
Cash and cash equivalents	51,054	64,221	$ 49,883	$ 18,678
Due from Related Parties, Current	31,409	37,863
Accounts receivable	1,882	4,294
Prepaid expenses and other current assets	2,349	1,657
Total current assets	86,694	148,059
Property, plant and equipment, net	664,431	608,802
Affiliate note payable	11,600	0
Deferred revenue	1,229	952
Other long-term liabilities	2,089	3,161
Total assets	751,155	756,861
Current portion of long - term debt	0	39,664
Accounts payable - affiliates	26,489	7,631
Accounts payable and accrued liabilities	26,418	20,871
Total current liabilities	65,736	69,118
Total liabilities	600,629	604,290
Long-term debt	532,804	532,011
Net Investment - Predecessor	0	6,231
Total PBF Logistics LP equity	(23,521)	(27,311)
Noncontrolling interest	174,047	179,882
Total liabilities and equity	751,155	756,861
Total equity	150,526	152,571
PBF Logistics LP [Member]
Marketable securities - current		40,024
Cash and cash equivalents		64,221
Due from Related Parties, Current		37,863
Accounts receivable		4,294
Prepaid expenses and other current assets		1,657
Total current assets		148,059
Property, plant and equipment, net		600,071
Deferred revenue		952
Other long-term liabilities		3,161
Total assets		748,130
Current portion of long - term debt		39,664
Accounts payable - affiliates		7,631
Accounts payable and accrued liabilities		18,371
Total current liabilities		66,618
Total liabilities		601,790
Long-term debt		532,011
Net Investment - Predecessor		0
Total PBF Logistics LP equity		(33,542)
Noncontrolling interest		179,882
Total liabilities and equity		748,130
Total equity		146,340
PNGPC Predecessor [Member]
Marketable securities - current		0
Cash and cash equivalents		0
Due from Related Parties, Current		0
Accounts receivable		0
Prepaid expenses and other current assets		0
Total current assets		0
Property, plant and equipment, net		8,731
Deferred revenue		0
Other long-term liabilities		0
Total assets		8,731
Current portion of long - term debt		0
Accounts payable - affiliates		0
Accounts payable and accrued liabilities		2,500
Total current liabilities		2,500
Total liabilities		2,500
Long-term debt		0
Net Investment - Predecessor		6,231
Total PBF Logistics LP equity		6,231
Noncontrolling interest		0
Total liabilities and equity		8,731
Total equity		6,231
Common Units [Member]
Total PBF Logistics LP equity	(25,628)	241,275
Common Units [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity		241,275
Common Units [Member] | PNGPC Predecessor [Member]
Total PBF Logistics LP equity		0
Common Units [Member] | Limited Partner, Public [Member]
Total PBF Logistics LP equity	(25,628)	241,275
Subordinated Units [Member]
Total PBF Logistics LP equity		(276,083)
Subordinated Units [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity		(276,083)
Subordinated Units [Member] | PNGPC Predecessor [Member]
Total PBF Logistics LP equity		0
Subordinated Units [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	0	(276,083)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	0	(276,083)
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity		1,266
Incentive Distribution Rights [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity		1,266
Incentive Distribution Rights [Member] | PNGPC Predecessor [Member]
Total PBF Logistics LP equity		0
Incentive Distribution Rights [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	$ 2,107	$ 1,266

ACQUISITIONS INCOME STATEMENT-

ACQUISITIONS INCOME STATEMENT- 6 MONTHS 6-30-2017 (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Affiliate	$ 58,355	$ 37,965	$ 37,965	$ 114,557	$ 74,514
Operating and maintenance expenses	15,504	7,890	7,890	31,273	13,982
General and administrative expenses	6,098	6,910	6,910	9,413	9,476
Depreciation and amortization	5,710	2,349	2,349	11,062	4,196
Total costs and expenses	27,312	17,149	17,149	51,748	27,654
Income from operations	35,017	23,510	23,510	71,058	49,554
Interest expense, net	(7,509)	(7,212)	(7,212)	(15,077)	(14,018)
Amortization of loan fees	(377)	(422)	(422)	(793)	(845)
Net income	27,131	15,876	15,876	55,188	34,691
Less: Net loss attributable to Predecessor	0	(378)	(378)	(150)	(657)
Net income attributable to PBF Logistics LP unitholders	21,204	15,372	15,372	44,126	33,709
Third-party	3,974	2,694	2,694	8,249	2,694
Total revenue	62,329	40,659	40,659	122,806	77,208
Less: Net income attributable to noncontrolling interest	3,820		0	7,419	0
Net Income (Loss) Attributable To Partners	23,311	16,254	16,254	47,919	35,348
Less: Net income attributable to the IDR holder	$ 2,107	882	882	3,793	1,639
PBF Logistics LP [Member]
Affiliate			37,965	114,557	74,514
Operating and maintenance expenses			7,720	31,233	13,741
General and administrative expenses			6,909	9,413	9,474
Depreciation and amortization			2,142	10,952	3,782
Total costs and expenses			16,771	51,598	26,997
Income from operations			23,888	71,208	50,211
Interest expense, net			(7,212)	(15,077)	(14,018)
Amortization of loan fees			(422)	793	(845)
Net income			16,254	55,338	35,348
Less: Net loss attributable to Predecessor			0	0	0
Net income attributable to PBF Logistics LP unitholders			15,372	44,126	33,709
Third-party			2,694	8,249	2,694
Total revenue			40,659	122,806	77,208
Less: Net income attributable to noncontrolling interest				7,419
Net Income (Loss) Attributable To Partners		16,254		47,919	35,348
Less: Net income attributable to the IDR holder		882		3,793	1,639
PNGPC Predecessor [Member]
Affiliate			0	0	0
Operating and maintenance expenses			170	40	241
General and administrative expenses			1	0	2
Depreciation and amortization			207	110	414
Total costs and expenses			378	150	657
Income from operations			(378)	(150)	(657)
Interest expense, net			0	0	0
Amortization of loan fees			0	0	0
Net income			(378)	(150)	(657)
Less: Net loss attributable to Predecessor			(378)	150	(657)
Net income attributable to PBF Logistics LP unitholders			0	0	0
Third-party			0	0	0
Total revenue			$ 0	0	0
Less: Net income attributable to noncontrolling interest				0
Net Income (Loss) Attributable To Partners		0		0	0
Less: Net income attributable to the IDR holder		$ 0		$ 0	$ 0

ACQUISITIONS INCOME STATEMENT34

ACQUISITIONS INCOME STATEMENT- 3 MTHS 3-31-16 (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Affiliate	$ 58,355	$ 37,965	$ 37,965	$ 114,557	$ 74,514
Operating and maintenance expenses	15,504	7,890	7,890	31,273	13,982
General and administrative expenses	6,098	6,910	6,910	9,413	9,476
Depreciation and amortization	5,710	2,349	2,349	11,062	4,196
Total costs and expenses	27,312	17,149	17,149	51,748	27,654
Income from operations	35,017	23,510	23,510	71,058	49,554
Interest expense, net	(7,509)	(7,212)	(7,212)	(15,077)	(14,018)
Amortization of loan fees	(377)	(422)	(422)	(793)	(845)
Net income	27,131	15,876	15,876	55,188	34,691
Less: Net loss attributable to Predecessor	0	(378)	(378)	(150)	(657)
Net income attributable to PBF Logistics LP unitholders	21,204	15,372	15,372	44,126	33,709
Third-party	3,974	2,694	2,694	8,249	2,694
Total revenue	62,329	40,659	40,659	122,806	77,208
Less: Net income attributable to noncontrolling interest	3,820		0	7,419	0
Net Income (Loss) Attributable To Partners	23,311	16,254	16,254	47,919	35,348
Less: Net income attributable to the IDR holder	$ 2,107	882	882	3,793	1,639
PNGPC Predecessor [Member]
Affiliate			0	0	0
Operating and maintenance expenses			170	40	241
General and administrative expenses			1	0	2
Depreciation and amortization			207	110	414
Total costs and expenses			378	150	657
Income from operations			(378)	(150)	(657)
Interest expense, net			0	0	0
Amortization of loan fees			0	0	0
Net income			(378)	(150)	(657)
Less: Net loss attributable to Predecessor			(378)	150	(657)
Net income attributable to PBF Logistics LP unitholders			0	0	0
Third-party			0	0	0
Total revenue			0	0	0
Less: Net income attributable to noncontrolling interest				0
Net Income (Loss) Attributable To Partners		0		0	0
Less: Net income attributable to the IDR holder		0		0	0
PBF Logistics LP [Member]
Affiliate			37,965	114,557	74,514
Operating and maintenance expenses			7,720	31,233	13,741
General and administrative expenses			6,909	9,413	9,474
Depreciation and amortization			2,142	10,952	3,782
Total costs and expenses			16,771	51,598	26,997
Income from operations			23,888	71,208	50,211
Interest expense, net			(7,212)	(15,077)	(14,018)
Amortization of loan fees			(422)	793	(845)
Net income			16,254	55,338	35,348
Less: Net loss attributable to Predecessor			0	0	0
Net income attributable to PBF Logistics LP unitholders			15,372	44,126	33,709
Third-party			2,694	8,249	2,694
Total revenue			$ 40,659	122,806	77,208
Less: Net income attributable to noncontrolling interest				7,419
Net Income (Loss) Attributable To Partners		16,254		47,919	35,348
Less: Net income attributable to the IDR holder		$ 882		$ 3,793	$ 1,639

ACQUISITIONS INCOME STATEMENT35

ACQUISITIONS INCOME STATEMENT- 6MTHS 6-30-16 (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Affiliate	$ 58,355	$ 37,965	$ 37,965	$ 114,557	$ 74,514
Operating and maintenance expenses	15,504	7,890	7,890	31,273	13,982
General and administrative expenses	6,098	6,910	6,910	9,413	9,476
Depreciation and amortization	5,710	2,349	2,349	11,062	4,196
Costs and Expenses	27,312	17,149	17,149	51,748	27,654
Income from operations	35,017	23,510	23,510	71,058	49,554
Interest expense, net	(7,509)	(7,212)	(7,212)	(15,077)	(14,018)
Amortization of loan fees	(377)	(422)	(422)	(793)	(845)
Net income	27,131	15,876	15,876	55,188	34,691
Less: Net loss attributable to Predecessor	0	(378)	(378)	(150)	(657)
Less: Net income attributable to noncontrolling interest	3,820		0	7,419	0
Net Income (Loss) Attributable To Partners	23,311	16,254	16,254	47,919	35,348
Less: Net income attributable to the IDR holder	2,107	882	882	3,793	1,639
Net Income (Loss) Allocated to Limited Partners	21,204	15,372	15,372	44,126	33,709
Third-party	3,974	2,694	2,694	8,249	2,694
Total revenue	$ 62,329	40,659	40,659	122,806	77,208
PBF Logistics LP [Member]
Affiliate			37,965	114,557	74,514
Operating and maintenance expenses			7,720	31,233	13,741
General and administrative expenses			6,909	9,413	9,474
Depreciation and amortization			2,142	10,952	3,782
Costs and Expenses			16,771	51,598	26,997
Income from operations			23,888	71,208	50,211
Interest expense, net			(7,212)	(15,077)	(14,018)
Amortization of loan fees			(422)	793	(845)
Net income			16,254	55,338	35,348
Less: Net loss attributable to Predecessor			0	0	0
Less: Net income attributable to noncontrolling interest				7,419
Net Income (Loss) Attributable To Partners		16,254		47,919	35,348
Less: Net income attributable to the IDR holder		882		3,793	1,639
Net Income (Loss) Allocated to Limited Partners			15,372	44,126	33,709
Third-party			2,694	8,249	2,694
Total revenue			40,659	122,806	77,208
PNGPC Predecessor [Member]
Affiliate			0	0	0
Operating and maintenance expenses			170	40	241
General and administrative expenses			1	0	2
Depreciation and amortization			207	110	414
Costs and Expenses			378	150	657
Income from operations			(378)	(150)	(657)
Interest expense, net			0	0	0
Amortization of loan fees			0	0	0
Net income			(378)	(150)	(657)
Less: Net loss attributable to Predecessor			(378)	150	(657)
Less: Net income attributable to noncontrolling interest				0
Net Income (Loss) Attributable To Partners		0		0	0
Less: Net income attributable to the IDR holder		$ 0		0	0
Net Income (Loss) Allocated to Limited Partners			0	0	0
Third-party			0	0	0
Total revenue			$ 0	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT36

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 708,975	$ 642,284
Accumulated depreciation	(44,544)	(33,482)
Property, plant and equipment, net	664,431	608,802
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	99,707	99,497
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	193,891	165,234
Storage Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	59,275	62,238
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	291,242	288,867
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 64,860	$ 26,448

DEBT - Outstanding amounts (Det

DEBT - Outstanding amounts (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt outstanding	$ 539,200,000	$ 578,864,000
Unamortized debt issuance costs	(6,396,000)	(7,189,000)
Net carrying value of debt	532,804,000	571,675,000
Current portion of long - term debt	0	39,664,000
Long-term debt	$ 532,804,000	532,011,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%
Total debt outstanding	$ 350,000,000	350,000,000
Term Loan [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Total debt outstanding	0	39,664,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Total debt outstanding	189,200,000	$ 189,200,000
Line of credit, outstanding	3,610,000
Remaining borrowing capacity	$ 167,190,000
Debt instrument term	5 years
Maximum borrowing capacity	$ 360,000,000
Wells Fargo Bank [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument term	3 years
Debt Instrument, Face Amount	$ 300,000,000

DEBT (Details)

DEBT (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Maturities of marketable securities	$ 115,060,000	$ 1,408,124,000
Repayment of term loan	39,664,000	$ 98,336,000
Debt Instrument, Fair Value Disclosure	548,233,000		$ 574,999,000
Total debt outstanding	$ 539,200,000		578,864,000
Term Loan [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Debt instrument term	3 years
Debt Instrument, Face Amount	$ 300,000,000
Senior Secured Notes Issued in 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%
Debt Instrument, Fair Value Disclosure	$ 359,033,000		346,135,000
Term Loan [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Total debt outstanding	$ 0		39,664,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument term	5 years
Maximum borrowing capacity	$ 360,000,000
Line of credit, outstanding	3,610,000
Total debt outstanding	$ 189,200,000		$ 189,200,000

Affiliate Note Payable (Details

Affiliate Note Payable (Details) - USD ($) $ in Thousands	Feb. 28, 2017	Jun. 30, 2016	Jun. 30, 2017
Debt Instrument [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 3,477
Affiliate Note Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Paulsboro Natural Gas Pipeline Company LLC [Member]
Debt Instrument [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 11,600

EQUITY (Details)

EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 01, 2017	May 16, 2017	Feb. 27, 2017	Aug. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Capital Unit [Line Items]
Subordinated unit conversion to common units								$ 0
Net Income (Loss) Attributable To Predecessors					$ 0	$ (378)	$ (378)	(150)	$ (657)
Partners' Capital Account, Contributions								5,457
Partners' Capital, Including Portion Attributable to Noncontrolling Interest					150,526			150,526		$ 152,571
Allocation Of Net Sponsor Investment To Unitholders								0
Partners' Capital Account, Other Distributions								(11,600)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest					150,526			150,526
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								(27,311)
Quarterly distributions to unitholders (including IDRs)								(41,537)
Distributions declared					22,107	17,185		43,373	33,865
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								55,338
Unit-based compensation expense								3,708
Partners Equity, End of Period					(23,521)			(23,521)
Proceeds from issuance of common units, net of underwriters’ discount and commissions								0	51,575
Cash distribution		$ 20,938	$ 20,059
Cash distribution (in dollars per share)		$ 0.46	$ 0.45
Partners' Capital, Other								(1,007)
TVPC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared								12,254
General Partner [Member]
Capital Unit [Line Items]
Subordinated unit conversion to common units								0
Net Income (Loss) Attributable To Predecessors								(150)
Partners' Capital Account, Contributions								5,457
Partners' Capital, Including Portion Attributable to Noncontrolling Interest					$ 0			0		$ 6,231
Allocation Of Net Sponsor Investment To Unitholders								(11,538)
Partners' Capital Account, Other Distributions								0
Increase (Decrease) in Partners' Capital [Roll Forward]
Quarterly distributions to unitholders (including IDRs)								0
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								0
Unit-based compensation expense								0
Partners' Capital, Other								$ 0
Limited Partner, Public [Member]
Capital Unit [Line Items]
Limited partner interest percentage					55.90%			55.90%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution		$ 10,178	$ 9,572
Common Units [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								$ 241,275
Distributions declared					$ 20,000	9,472		32,272	18,723
Partners Equity, End of Period					$ (25,628)			$ (25,628)
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned					23,430,990			23,430,990
Common Units [Member] | Limited Partner, Public [Member]
Capital Unit [Line Items]
Subordinated unit conversion to common units								$ (276,433)
Net Income (Loss) Attributable To Predecessors								0
Partners' Capital Account, Contributions								0
Allocation Of Net Sponsor Investment To Unitholders								11,592
Partners' Capital Account, Other Distributions								(11,600)
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								241,275
Quarterly distributions to unitholders (including IDRs)								(24,129)
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								29,963
Unit-based compensation expense								3,708
Partners Equity, End of Period					$ (25,628)			(25,628)
Partners' Capital, Other								$ (4)
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned					18,459,497			18,459,497
Subordinated Units [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								$ (276,083)
Subordinated Units [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								(276,083)
Partners Equity, End of Period					$ 0			0
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Subordinated unit conversion to common units								276,433
Net Income (Loss) Attributable To Predecessors								0
Partners' Capital Account, Contributions								0
Allocation Of Net Sponsor Investment To Unitholders								(54)
Partners' Capital Account, Other Distributions								0
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								(276,083)
Quarterly distributions to unitholders (including IDRs)								(14,457)
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								14,163
Unit-based compensation expense								0
Partners Equity, End of Period					0			0
Partners' Capital, Other								(2)
Limited Partner, Subordinated Units [Member]
Capital Unit [Line Items]
Partners' Capital Account, Units, Converted	15,886,553
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared					0	$ 6,831		7,308	$ 13,503
Incentive Distribution Rights [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								1,266
Incentive Distribution Rights [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Subordinated unit conversion to common units								0
Net Income (Loss) Attributable To Predecessors								0
Partners' Capital Account, Contributions								0
Allocation Of Net Sponsor Investment To Unitholders								0
Partners' Capital Account, Other Distributions								0
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								1,266
Quarterly distributions to unitholders (including IDRs)								(2,951)
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								3,793
Unit-based compensation expense								0
Partners Equity, End of Period					2,107			2,107
Partners' Capital, Other								(1)
Noncontrolling Interest [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Net Income (Loss) Attributable To Predecessors								0
Partners' Capital Account, Contributions								0
Allocation Of Net Sponsor Investment To Unitholders								0
Partners' Capital Account, Other Distributions								0
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								179,882
Quarterly distributions to unitholders (including IDRs)								0
Distributions declared								12,254
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								7,419
Unit-based compensation expense								0
Partners Equity, End of Period					$ 174,047			174,047
Partners' Capital, Other								$ (1,000)
Torrance Valley Pipeline Company LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				50.00%
Noncontrolling Interest in Variable Interest Entity				50.00%
PBF LLC [Member]
Capital Unit [Line Items]
Incentive Cash Distribution Allocation					100.00%			100.00%
PBF LLC [Member] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage					44.10%			44.10%
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Shares, Issued					204,309	111,224		204,309	111,224

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	May 16, 2017	Feb. 27, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 20,938	$ 20,059
Distributions declared			$ 22,107		$ 17,185		$ 43,373	$ 33,865
Cash distribution (in dollars per share)	$ 0.46	$ 0.45
Cash distributions paid per unit (in dollars per share)			$ 0.47	$ 0.46	$ 0.43	$ 0.42	$ 0.93	$ 0.85
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			$ 21,797		$ 16,937		$ 42,735	$ 33,356
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			2,107		882		3,793	1,639
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			20,000		9,472		32,272	18,723
Limited Partner, Subordinated Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			$ 0		$ 6,831		$ 7,308	$ 13,503
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 10,178	$ 9,572

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense	$ 3,028	$ 1,981	$ 3,708	$ 2,710
Long-Term Incentive Plan [Member] | Phantom Unit Award [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Service vesting period			4 years

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 01, 2017	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net Income (loss)		$ 27,131	$ 15,876	$ 15,876	$ 55,188	$ 34,691
Distributions declared		22,107	17,185		43,373	33,865
Earnings less distributions		1,204	(931)		4,546	1,483
Net Income (Loss) Attributable To Partners		$ 23,311	$ 16,254	$ 16,254	$ 47,919	$ 35,348
Weighted-average units outstanding - basic (in shares)		31,428,577	21,248,969		28,784,479	19,873,294
Weighted-average units outstanding - diluted (in shares)		31,485,563	21,264,690		28,788,463	19,881,339
Net income per limited partner unit - basic (in dollars per share)		$ 0.49	$ 0.41		$ 1.04	$ 0.94
Net income per limited partner unit - diluted (in dollars per share)		$ 0.49	$ 0.41		$ 1.04	$ 0.94
Phantom Unit Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		74,750	502,630		393,439	528,880
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 20,000	$ 9,472		$ 32,272	$ 18,723
Earnings less distributions		(4,241)	(686)		(2,309)	(72)
Net Income (Loss) Attributable To Partners		15,759	8,786		29,963	18,651
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		0	6,831		7,308	13,503
Earnings less distributions		5,445	(245)		6,855	1,555
Net Income (Loss) Attributable To Partners		$ 5,445	$ 6,586		$ 14,163	$ 15,058
Weighted-average units outstanding - basic (in shares)		10,649,228	15,886,553		13,253,423	15,886,553
Weighted-average units outstanding - diluted (in shares)		10,649,228	15,886,553		13,253,423	15,886,553
Net income per limited partner unit - basic (in dollars per share)		$ 0.52	$ 0.41		$ 1.07	$ 0.95
Net income per limited partner unit - diluted (in dollars per share)		$ 0.52	$ 0.41		$ 1.07	$ 0.95
Partners' Capital Account, Units, Converted	15,886,553
Incentive Distribution Rights - PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 2,107	$ 882		$ 3,793	$ 1,639
Earnings less distributions		0	0		0	0
Net Income (Loss) Attributable To Partners		$ 2,107	$ 882		$ 3,793	$ 1,639

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 10, 2017USD ($)	Jan. 13, 2017group	Mar. 01, 2011	Jun. 30, 2017USD ($)	Dec. 31, 2014gallonlocationshipment	Dec. 31, 2016USD ($)	Aug. 31, 2016
Loss Contingencies [Line Items]
Number Of Days Barge Shipments Made					15 days
Environmental Remediation Contingency [Domain] | DNREC [Member] | Pending Litigation [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 150,000
Number Of Barge Shipments | shipment					17
Number Of Gallons Of Crude Oil | gallon					35,700,000
Number Of Violated Locations | location					3
Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies				$ 2,098,000		$ 2,173,000
Accrual for Environmental Loss Contingencies, Discount Rate				1.83%
Accrual For Environmental Loss Contingencies, Expected Future Payments				$ 1,250,000
Accrual For Environmental Loss Contingencies, Expected Payment Period				5 years
Loss Contingency, Number Of Environmental Groups Appealing Permits | group		2
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				$ 2,282,000
Torrance Valley Pipeline Company LLC [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies				143,000		$ 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
Torrance Valley Pipeline Company LLC [Member] | PBF LLC [Member]
Loss Contingencies [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent							50.00%

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details)	Nov. 01, 2016	May 01, 2016bbl / d	Apr. 29, 2016bbl / d	May 15, 2015renewal	May 14, 2015bbl / d	May 14, 2014renewal	Jan. 24, 2013bbl	Mar. 31, 2017	Jun. 30, 2017renewal
Related Party Transaction [Line Items]
Number of Contract Renewals									2
Term of Renewal									5 years
Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement				10 years 8 months
Number of Contract Renewals				2
Term of Renewal				5 years
Delaware Truck Loading Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement				10 years 8 months
Number of Contract Renewals				2
Term of Renewal				5 years
Delaware City Products Pipeline - Magellan [Member]
Related Party Transaction [Line Items]
Term of Agreement	2 years 5 months
East Coast Terminals commercial agreements [Member] | Toledo Terminal [Member]
Related Party Transaction [Line Items]
Term of Agreement		1 year
East Coast Terminals commercial agreements [Member] | Minimum [Member] | East Coast Terminals [Member]
Related Party Transaction [Line Items]
Term of Agreement								1 year
East Coast Terminals commercial agreements [Member] | Maximum [Member] | East Coast Terminals [Member]
Related Party Transaction [Line Items]
Term of Agreement								5 years
DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement						7 years 8 months
Number of Contract Renewals						2
Term of Renewal						5 years
Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement						7 years 8 months
Number of Contract Renewals						2
Term of Renewal						5 years
PBF Holding [Member] | East Coast Terminals commercial agreements [Member] | East Coast Terminals [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d		15,000	15,000,000
Oil And Gas Plant, Maximum Storage Capacity | bbl							350,000
PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member] | Delaware City Products Pipeline [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d					50,000
LPGs [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member] | Delaware City Truck Rack [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d					5,000

RELATED PARTY TRANSACTIONS OMNI

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details)	6 Months Ended
	Jun. 30, 2017USD ($)
PBF LLC [Member] | Fourth Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee	$ 6,900,000

RELATED PARTY TRANSACTIONS OPER

RELATED PARTY TRANSACTIONS OPERATION AND MANGEMENT SERVICES AGREEMENT (Details)	Nov. 01, 2017bblrenewal	Nov. 01, 2016bbl / d	Aug. 31, 2016bbl / dbblrenewal	May 15, 2015renewal	May 14, 2015bbl / d	Dec. 11, 2014bbl / dbblrenewal	Oct. 01, 2014bbl / d	Sep. 30, 2014renewal	May 14, 2014bbl / drenewal	Sep. 01, 2011	Jun. 30, 2017USD ($)renewal
Related Party Transaction [Line Items]
Number of Contract Renewals | renewal											2
Term of Renewal											5 years
Paulsboro Natural Gas Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement										15 years
Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement						10 years
Number of Contract Renewals | renewal						2
Term of Renewal						5 years
West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement								7 years 3 months
Number of Contract Renewals | renewal								2
Term of Renewal								5 years
Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement									7 years 8 months
Number of Contract Renewals | renewal									2
Term of Renewal									5 years
DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement									7 years 8 months
Number of Contract Renewals | renewal									2
Term of Renewal									5 years
Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement			10 years
Number of Contract Renewals | renewal			2
Term of Renewal			5 years
PBF LLC [Member] | Fourth Amended and Restated O&M Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee | $											$ 6,696,000
Torrance Valley Pipeline - North [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			50,000
Toledo Tank Farm [Member] | PBF Holding [Member] | Toledo Tank Farm Storage and Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity						4,400
Oil And Gas Plant, Maximum Storage Capacity | bbl						3,849,271
Delaware City West Heavy Crude Unloading Rack [Member] | PBF Holding [Member] | West Ladder Rack Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity							40,000
Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement				10 years 8 months
Number of Contract Renewals | renewal				2
Term of Renewal				5 years
Delaware City Products Pipeline [Member] | PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity					50,000
Delaware City Products Pipeline - Magellan [Member] | PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		14,500
Torrance Valley Pipeline - South [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			70,000
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 - Emidio Tanks [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			900,000
Torrance Valley Pipeline - Belridge Tanks [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity			770,000
Agreement Period Two [Member] | Delaware City Rail Unloading Terminal [Member] | PBF Holding [Member] | DCR Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity									85,000
Agreement Period Three [Member] | Toledo Truck Unloading Terminal [Member] | PBF Holding [Member] | Toledo Terminaling Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity									5,500
Refined Clean Product [Member] | Delaware City Truck Rack [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity					30,000
LPGs [Member] | Delaware City Truck Rack [Member] | PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity					5,000
Subsequent Event [Member] | Chalmette Storage Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	10 years
Number of Contract Renewals | renewal	2
Term of Renewal	5 years
Subsequent Event [Member] | Chalmette Storage Tank [Member] | PBF Holding [Member] | Chalmette Storage Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Maximum Storage Capacity | bbl	625,000

RELATED PARTY TRANSACTIONS SU48

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTION (Details) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017USD ($)	Mar. 31, 2017	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Jun. 30, 2017USD ($)renewal	Jun. 30, 2016USD ($)
Related Party Transaction [Line Items]
Number of Contract Renewals | renewal					2
Affiliate	$ 58,355		$ 37,965	$ 37,965	$ 114,557	$ 74,514
Operating and maintenance expenses	1,661		1,121		3,279	2,243
General and administrative expenses	$ 1,630		$ 1,415		$ 3,284	$ 2,259
Term of Renewal					5 years
Chalmette Storage Tank Lease [Member]
Related Party Transaction [Line Items]
Term of Renewal					10 years
Maximum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]
Related Party Transaction [Line Items]
Term of Agreement		5 years
Minimum [Member] | East Coast Terminals [Member] | East Coast Terminals commercial agreements [Member]
Related Party Transaction [Line Items]
Term of Agreement		1 year
Chalmette Refinery [Member] | PBFX Operating Company LLC [Member]
Related Party Transaction [Line Items]
Term of Agreement					20 years

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Jun. 30, 2017USD ($)segment	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment				2
Total revenue	$ 62,329	$ 40,659	$ 40,659	$ 122,806	$ 77,208
Depreciation and amortization	5,710	2,349	2,349	11,062	4,196
Income (loss) from operations	35,017	23,510	$ 23,510	71,058	49,554
Interest expense, net and amortization of loan fees	7,886	7,634		15,870	14,863
Capital expenditures	36,918	100,687		56,385	101,813
Total assets	751,155			751,155		$ 756,861
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	56,603	35,297		111,542	66,364
Depreciation and amortization	5,090	1,763		9,841	2,961
Income (loss) from operations	37,788	27,946		73,894	53,615
Interest expense, net and amortization of loan fees	0	0		0	0
Capital expenditures	32,540	99,926		47,833	100,613
Total assets	656,854			656,854		606,898
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	5,726	5,362		11,264	10,844
Depreciation and amortization	620	586		1,221	1,235
Income (loss) from operations	3,327	2,474		6,577	5,415
Interest expense, net and amortization of loan fees	0	0		0	0
Capital expenditures	4,378	761		8,552	1,200
Total assets	66,900			66,900		57,375
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	0	0		0	0
Depreciation and amortization	0	0		0	0
Income (loss) from operations	(6,098)	(6,910)		(9,413)	(9,476)
Interest expense, net and amortization of loan fees	7,886	7,634		15,870	14,863
Capital expenditures	0	$ 0		0	$ 0
Total assets	$ 27,401			$ 27,401		$ 92,588

SUBSEQUENT EVENTS Subsequent ev

SUBSEQUENT EVENTS Subsequent event (Details)	Aug. 03, 2017$ / shares
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.47

CONDENSED CONSOLIDATING FINAN51

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING BALANCE SHEET (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Cash and cash equivalents	$ 51,054	$ 64,221	$ 49,883	$ 18,678
Marketable securities - current	0	40,024
Due from Affiliates	0	0
Prepaid expenses and other current assets	2,349	1,657
Due from Related Parties, Current	31,409	37,863
Accounts receivable	1,882	4,294
Total current assets	86,694	148,059
Property, plant and equipment, net	664,431	608,802
Other non-current assets	30	0
Investment in subsidiaries	0	0
Total assets	751,155	756,861
Accounts payable - affiliates	26,489	7,631
Due to Affiliate	0	0
Accounts payable and accrued liabilities	26,418	20,871
Current portion of long - term debt	0	39,664
Affiliate note payable	11,600	0
Deferred revenue	1,229	952
Total current liabilities	65,736	69,118
Long-term debt	532,804	532,011
Other long-term liabilities	2,089	3,161
Total liabilities	600,629	604,290
Net Investment - Predecessor	0	6,231
Total PBF Logistics LP equity	(23,521)	(27,311)
Noncontrolling interest	174,047	179,882
Total equity	150,526	152,571
Total liabilities and equity	751,155	756,861
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity		1,266
Incentive Distribution Rights [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	2,107	1,266
Subordinated Units [Member]
Total PBF Logistics LP equity		(276,083)
Subordinated Units [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	0	(276,083)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	0	(276,083)
Common Units [Member]
Total PBF Logistics LP equity	(25,628)	241,275
Common Units [Member] | Limited Partner, Public [Member]
Total PBF Logistics LP equity	(25,628)	241,275
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	0	0	0	0
Marketable securities - current	0	0
Due from Affiliates	0	0
Prepaid expenses and other current assets	0	0
Due from Related Parties, Current	0	0
Accounts receivable	0	0
Total current assets	0	0
Property, plant and equipment, net	0	0
Other non-current assets	0
Investment in subsidiaries	0	0
Total assets	0	0
Accounts payable - affiliates	0	0
Due to Affiliate	0	0
Accounts payable and accrued liabilities	0	0
Current portion of long - term debt	0	0
Affiliate note payable	0
Deferred revenue	0	0
Total current liabilities	0	0
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	0	0
Net Investment - Predecessor	0	0
Total PBF Logistics LP equity	0	0
Noncontrolling interest	0	0
Total equity	0	0
Total liabilities and equity	0	0
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash and cash equivalents	24,700	12,088	688	0
Marketable securities - current	0	0
Due from Affiliates	295,659	246,870
Prepaid expenses and other current assets	1,399	1,351
Due from Related Parties, Current	31,313	37,738
Accounts receivable	1,882	4,294
Total current assets	354,953	302,341
Property, plant and equipment, net	664,431	608,802
Other non-current assets	30
Investment in subsidiaries	0	0
Total assets	1,019,414	911,143
Accounts payable - affiliates	17,177	5,961
Due to Affiliate	23,548	5,168
Accounts payable and accrued liabilities	17,876	15,152
Current portion of long - term debt	0	0
Affiliate note payable	11,600
Deferred revenue	1,229	952
Total current liabilities	71,430	27,233
Long-term debt	0	0
Other long-term liabilities	2,089	3,161
Total liabilities	73,519	30,394
Net Investment - Predecessor	771,848	700,867
Total PBF Logistics LP equity	771,848	700,867
Noncontrolling interest	174,047	179,882
Total equity	945,895	880,749
Total liabilities and equity	1,019,414	911,143
Operating Segments [Member] | Subsidiary Issuer [Member]
Cash and cash equivalents	26,354	52,133	49,195	18,678
Marketable securities - current	0	40,024
Due from Affiliates	23,548	5,168
Prepaid expenses and other current assets	950	306
Due from Related Parties, Current	96	125
Accounts receivable	0	0
Total current assets	50,948	97,756
Property, plant and equipment, net	0	0
Other non-current assets	0
Investment in subsidiaries	771,848	694,636
Total assets	822,796	792,392
Accounts payable - affiliates	9,312	1,670
Due to Affiliate	295,659	246,870
Accounts payable and accrued liabilities	8,542	5,719
Current portion of long - term debt	0	39,664
Affiliate note payable	0
Deferred revenue	0	0
Total current liabilities	313,513	293,923
Long-term debt	532,804	532,011
Other long-term liabilities	0	0
Total liabilities	846,317	825,934
Net Investment - Predecessor	0	0
Total PBF Logistics LP equity	(23,521)	(33,542)
Noncontrolling interest	0	0
Total equity	(23,521)	(33,542)
Total liabilities and equity	822,796	792,392
Operating Segments [Member] | Incentive Distribution Rights [Member] | Non-Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0	0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0	0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Subsidiary Issuer [Member]
Total PBF Logistics LP equity	2,107	1,266
Operating Segments [Member] | Subordinated Units [Member] | Non-Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity		0
Operating Segments [Member] | Subordinated Units [Member] | Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity		0
Operating Segments [Member] | Subordinated Units [Member] | Subsidiary Issuer [Member]
Total PBF Logistics LP equity		(276,083)
Operating Segments [Member] | Common Units [Member] | Non-Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0	0
Operating Segments [Member] | Common Units [Member] | Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0	0
Operating Segments [Member] | Common Units [Member] | Subsidiary Issuer [Member]
Total PBF Logistics LP equity	(25,628)	241,275
Consolidation, Eliminations [Member]
Cash and cash equivalents	0	0	$ 0	$ 0
Marketable securities - current	0	0
Due from Affiliates	(319,207)	(252,038)
Prepaid expenses and other current assets	0	0
Due from Related Parties, Current	0	0
Accounts receivable	0	0
Total current assets	(319,207)	(252,038)
Property, plant and equipment, net	0	0
Other non-current assets	0
Investment in subsidiaries	(771,848)	(694,636)
Total assets	(1,091,055)	(946,674)
Accounts payable - affiliates	0	0
Due to Affiliate	(319,207)	(252,038)
Accounts payable and accrued liabilities	0	0
Current portion of long - term debt	0	0
Affiliate note payable	0
Deferred revenue	0	0
Total current liabilities	(319,207)	(252,038)
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	(319,207)	(252,038)
Net Investment - Predecessor	(771,848)	(694,636)
Total PBF Logistics LP equity	(771,848)	(694,636)
Noncontrolling interest	0	0
Total equity	(771,848)	(694,636)
Total liabilities and equity	(1,091,055)	(946,674)
Consolidation, Eliminations [Member] | Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	0	0
Consolidation, Eliminations [Member] | Subordinated Units [Member]
Total PBF Logistics LP equity		0
Consolidation, Eliminations [Member] | Common Units [Member]
Total PBF Logistics LP equity	$ 0	$ 0

CONDENSED CONSOLIDATING FINAN52

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Affiliate	$ 58,355	$ 37,965	$ 37,965	$ 114,557	$ 74,514
Third-party	3,974	2,694	2,694	8,249	2,694
Total revenue	62,329	40,659	40,659	122,806	77,208
Operating and maintenance expenses	15,504	7,890	7,890	31,273	13,982
General and administrative expenses	6,098	6,910	6,910	9,413	9,476
Depreciation and amortization	5,710	2,349	2,349	11,062	4,196
Total costs and expenses	27,312	17,149	17,149	51,748	27,654
Income from operations	35,017	23,510	23,510	71,058	49,554
Equity in earnings (loss) of subsidiaries	0	0		0	0
Interest expense, net	(7,509)	(7,212)	(7,212)	(15,077)	(14,018)
Amortization of loan fees	(377)	(422)	(422)	(793)	(845)
Net income	27,131	15,876	15,876	55,188	34,691
Less: Net loss attributable to Predecessor	0	(378)	(378)	(150)	(657)
Less: Net income attributable to noncontrolling interest	(3,820)		0	(7,419)	0
Net income attributable to the partners	23,311	16,254	16,254	47,919	35,348
Less: Net income attributable to the IDR holder	2,107	882	882	3,793	1,639
Net income attributable to PBF Logistics LP unitholders	21,204	15,372	$ 15,372	44,126	33,709
Operating Segments [Member] | Subsidiary Issuer [Member]
Affiliate	0	0		0	0
Third-party	0	0		0	0
Total revenue	0	0		0	0
Operating and maintenance expenses	0	0		0	0
General and administrative expenses	6,098	6,909		9,413	9,474
Depreciation and amortization	0	0		0	0
Total costs and expenses	6,098	6,909		9,413	9,474
Income from operations	(6,098)	(6,909)		(9,413)	(9,474)
Equity in earnings (loss) of subsidiaries	41,115	30,419		80,471	59,028
Interest expense, net	(7,509)	(7,212)		(15,077)	(14,018)
Amortization of loan fees	(377)	(422)		(793)	(845)
Net income	27,131	15,876		55,188	34,691
Less: Net loss attributable to Predecessor		0		0	0
Less: Net income attributable to noncontrolling interest	0			0
Net income attributable to the partners	27,131	15,876		55,188	34,691
Less: Net income attributable to the IDR holder	2,107	882		3,793	1,639
Net income attributable to PBF Logistics LP unitholders	25,024	14,994		51,395	33,052
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	58,355	37,965		114,557	74,514
Third-party	3,974	2,694		8,249	2,694
Total revenue	62,329	40,659		122,806	77,208
Operating and maintenance expenses	15,504	7,890		31,273	13,982
General and administrative expenses	0	1		0	2
Depreciation and amortization	5,710	2,349		11,062	4,196
Total costs and expenses	21,214	10,240		42,335	18,180
Income from operations	41,115	30,419		80,471	59,028
Equity in earnings (loss) of subsidiaries	0	0		0	0
Interest expense, net	0	0		0	0
Amortization of loan fees	0	0		0	0
Net income	41,115	30,419		80,471	59,028
Less: Net loss attributable to Predecessor		(378)		(150)	(657)
Less: Net income attributable to noncontrolling interest	(3,820)			(7,419)
Net income attributable to the partners	37,295	30,797		73,202	59,685
Less: Net income attributable to the IDR holder	0	0		0	0
Net income attributable to PBF Logistics LP unitholders	37,295	30,797		73,202	59,685
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Affiliate	0	0		0	0
Third-party	0	0		0	0
Total revenue	0	0		0	0
Operating and maintenance expenses	0	0		0	0
General and administrative expenses	0	0		0	0
Depreciation and amortization	0	0		0	0
Total costs and expenses	0	0		0	0
Income from operations	0	0		0	0
Equity in earnings (loss) of subsidiaries	0	0		0	0
Interest expense, net	0	0		0	0
Amortization of loan fees	0	0		0	0
Net income	0	0		0	0
Less: Net loss attributable to Predecessor		0		0	0
Less: Net income attributable to noncontrolling interest	0			0
Net income attributable to the partners	0	0		0	0
Less: Net income attributable to the IDR holder	0	0		0	0
Net income attributable to PBF Logistics LP unitholders	0	0		0	0
Consolidation, Eliminations [Member]
Affiliate	0	0		0	0
Third-party	0	0		0	0
Total revenue	0	0		0	0
Operating and maintenance expenses	0	0		0	0
General and administrative expenses	0	0		0	0
Depreciation and amortization	0	0		0	0
Total costs and expenses	0	0		0	0
Income from operations	0	0		0	0
Equity in earnings (loss) of subsidiaries	(41,115)	(30,419)		(80,471)	(59,028)
Interest expense, net	0	0		0	0
Amortization of loan fees	0	0		0	0
Net income	(41,115)	(30,419)		(80,471)	(59,028)
Less: Net loss attributable to Predecessor		0		0	0
Less: Net income attributable to noncontrolling interest	0			0
Net income attributable to the partners	(41,115)	(30,419)		(80,471)	(59,028)
Less: Net income attributable to the IDR holder	0	0		0	0
Net income attributable to PBF Logistics LP unitholders	$ (41,115)	$ (30,419)		$ (80,471)	$ (59,028)

CONDENSED CONSOLIDATING FINAN53

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Details) - USD ($) $ in Thousands	Apr. 17, 2017	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Net income					$ 55,188	$ 34,691
Depreciation and amortization		$ 5,710	$ 2,349	$ 2,349	11,062	4,196
Amortization of deferred financing fees		377	422	$ 422	793	845
Unit-based compensation expense		3,028	1,981		3,708	2,710
Equity in earnings		0	0		0	0
Accounts receivable - affiliates					5,454	2,045
Accounts receivable					2,412	(2,462)
Prepaid expenses and other current assets					(595)	(349)
Accounts payable - affiliates					7,051	412
Accounts payable and accrued liabilities					6,412	138
Amounts due to/from related parties					0	0
Deferred revenue					277	638
Other assets and liabilities					1,109	265
Net cash provided by operations					90,653	42,599
Payments to Acquire Businesses, Gross						(98,336)
Payments to Acquire Property, Plant, and Equipment						3,477
Expenditures for property, plant and equipment					46,288	3,477
Purchase of marketable securities					(75,036)	(1,310,000)
Maturities of marketable securities					115,060	1,408,124
Investment in subsidiaries					0	0
Net cash used in investing activities					(16,361)	(3,689)
Proceeds from issuance of common units, net of underwriters’ discount and commissions					0	51,575
Distribution to PBF LLC related to Acquisitions from PBF					5,457	1,655
Proceeds from revolving credit facility					0	98,500
Repayment of revolving credit facility					0	30,000
Distributions to unitholders					(40,998)	(31,099)
Contribution from Parent					5,457	1,655
Distributions to TVPC members					(12,254)	0
Repayment of term loan					(39,664)	(98,336)
Net cash used in financing activities					(87,459)	(7,705)
Net change in cash and cash equivalents					(13,167)	31,205
Cash and cash equivalents		51,054	49,883		51,054	49,883	$ 64,221	$ 18,678
Guarantor Subsidiaries [Member]
Proceeds from issuance of common units, net of underwriters’ discount and commissions						0
Distributions to unitholders					0
Non-Guarantor Subsidiaries [Member]
Proceeds from issuance of common units, net of underwriters’ discount and commissions						0
Distributions to unitholders					0
Distributions to TVPC members					0
Operating Segments [Member] | Subsidiary Issuer [Member]
Net income					55,188	34,691
Depreciation and amortization		0	0		0	0
Amortization of deferred financing fees		377	422		793	845
Unit-based compensation expense					3,708	2,710
Equity in earnings		(41,115)	(30,419)		(80,471)	(59,028)
Accounts receivable - affiliates					29	(85)
Accounts receivable					0	0
Prepaid expenses and other current assets					(644)	(333)
Accounts payable - affiliates					7,642	928
Accounts payable and accrued liabilities					2,284	7
Amounts due to/from related parties					30,409	61,650
Deferred revenue					0	0
Other assets and liabilities					7	273
Net cash provided by operations					18,931	41,112
Payments to Acquire Businesses, Gross						(98,336)
Payments to Acquire Property, Plant, and Equipment						0
Expenditures for property, plant and equipment					0
Purchase of marketable securities					(75,036)	(1,310,000)
Maturities of marketable securities					115,060	1,408,124
Investment in subsidiaries					(4,072)	(1,023)
Net cash used in investing activities					35,952	(1,235)
Proceeds from issuance of common units, net of underwriters’ discount and commissions						51,575
Distribution to PBF LLC related to Acquisitions from PBF					0	0
Proceeds from revolving credit facility						98,500
Repayment of revolving credit facility						30,000
Distributions to unitholders					(40,998)	(31,099)
Distributions to TVPC members					0
Repayment of term loan					(39,664)	(98,336)
Net cash used in financing activities					(80,662)	(9,360)
Net change in cash and cash equivalents					(25,779)	30,517
Cash and cash equivalents		26,354	49,195		26,354	49,195	52,133	18,678
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Net income					80,471	59,028
Depreciation and amortization		5,710	2,349		11,062	4,196
Amortization of deferred financing fees		0	0		0	0
Unit-based compensation expense					0	0
Equity in earnings		0	0		0	0
Accounts receivable - affiliates					5,425	2,130
Accounts receivable					2,412	(2,462)
Prepaid expenses and other current assets					49	(16)
Accounts payable - affiliates					(591)	(516)
Accounts payable and accrued liabilities					4,128	131
Amounts due to/from related parties					(30,409)	(61,650)
Deferred revenue					277	638
Other assets and liabilities					1,102	(8)
Net cash provided by operations					71,722	1,487
Payments to Acquire Businesses, Gross						0
Payments to Acquire Property, Plant, and Equipment						3,477
Expenditures for property, plant and equipment					46,288
Purchase of marketable securities					0	0
Maturities of marketable securities					0	0
Investment in subsidiaries					0	0
Net cash used in investing activities					(56,385)	(3,477)
Distribution to PBF LLC related to Acquisitions from PBF					9,529	2,678
Proceeds from revolving credit facility						0
Repayment of revolving credit facility						0
Distributions to unitholders						0
Distributions to TVPC members					(12,254)
Repayment of term loan					0	0
Net cash used in financing activities					(2,725)	2,678
Net change in cash and cash equivalents					12,612	688
Cash and cash equivalents		24,700	688		24,700	688	12,088	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Net income					0	0
Depreciation and amortization		0	0		0	0
Amortization of deferred financing fees		0	0		0	0
Unit-based compensation expense					0	0
Equity in earnings		0	0		0	0
Accounts receivable - affiliates					0	0
Accounts receivable					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
Deferred revenue					0	0
Other assets and liabilities					0	0
Net cash provided by operations					0	0
Payments to Acquire Businesses, Gross						0
Payments to Acquire Property, Plant, and Equipment						0
Expenditures for property, plant and equipment					0
Purchase of marketable securities					0	0
Maturities of marketable securities					0	0
Investment in subsidiaries					0	0
Net cash used in investing activities					0	0
Distribution to PBF LLC related to Acquisitions from PBF					0	0
Proceeds from revolving credit facility						0
Repayment of revolving credit facility						0
Distributions to unitholders						0
Repayment of term loan					0	0
Net cash used in financing activities					0	0
Net change in cash and cash equivalents					0	0
Cash and cash equivalents		0	0		0	0	0	0
Consolidation, Eliminations [Member]
Net income					(80,471)	(59,028)
Depreciation and amortization		0	0		0	0
Amortization of deferred financing fees		0	0		0	0
Unit-based compensation expense					0	0
Equity in earnings		41,115	30,419		80,471	59,028
Accounts receivable - affiliates					0	0
Accounts receivable					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
Deferred revenue					0	0
Other assets and liabilities					0	0
Net cash provided by operations					0	0
Payments to Acquire Businesses, Gross						0
Payments to Acquire Property, Plant, and Equipment						0
Expenditures for property, plant and equipment					0
Purchase of marketable securities					0	0
Maturities of marketable securities					0	0
Investment in subsidiaries					4,072	1,023
Net cash used in investing activities					4,072	1,023
Proceeds from issuance of common units, net of underwriters’ discount and commissions						0
Distribution to PBF LLC related to Acquisitions from PBF					(4,072)	(1,023)
Proceeds from revolving credit facility						0
Repayment of revolving credit facility						0
Distributions to unitholders					0	0
Distributions to TVPC members					0
Repayment of term loan					0	0
Net cash used in financing activities					(4,072)	(1,023)
Net change in cash and cash equivalents					0	0
Cash and cash equivalents		$ 0	$ 0		0	0	$ 0	$ 0
Toledo Terminal [Member]
Payments to Acquire Businesses, Gross					(10,097)	$ 0
Payments to Acquire Property, Plant, and Equipment	$ 10,000
Toledo Terminal [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Payments to Acquire Businesses, Gross					0
Toledo Terminal [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross					(10,097)
Toledo Terminal [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross					0
Toledo Terminal [Member] | Consolidation, Eliminations [Member]
Payments to Acquire Businesses, Gross					$ 0

Uncategorized Items - pbf-20170

Label	Element	Value
PBF Energy and Valero [Member] | DCR Assets [Member] | Environmental Issue [Member]
Environmental Insurance Policies, Term of Policies	pbf_EnvironmentalInsurancePoliciesTermOfPolicies	10 years
Site Contingency, Loss Exposure Not Accrued, Best Estimate	us-gaap_SiteContingencyLossExposureNotAccruedBestEstimate	$ 20,000,000
Valero [Member] | DCR Assets [Member] | Environmental Issue [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	us-gaap_SiteContingencyLossExposureNotAccruedBestEstimate	75,000,000
PBFX and Sunoco Logistics [Member] | Toledo Terminal [Member] | Environmental Issue [Member]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	us-gaap_SiteContingencyLossExposureNotAccruedBestEstimate	$ 2,000,000