PBF Logistics (PBFX) 10-Q 2 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 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	Sep. 30, 2017
Document Fiscal Period Focus	Q3
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 (in shares)		41,894,846

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 39,420	$ 64,221
Marketable securities - current	0	40,024
Accounts receivable - affiliates	36,045	37,863
Accounts receivable	1,106	4,294
Prepaid expenses and other current assets	2,083	1,657
Total current assets	78,654	148,059
Property, plant and equipment, net	675,793	608,802
Other non-current assets	30	0
Total assets	754,477	756,861
Current liabilities:
Accounts payable - affiliates	19,938	7,631
Accounts payable and accrued liabilities	29,917	20,871
Current portion of long-term debt	0	39,664
Affiliate note payable	11,600	0
Deferred revenue	991	952
Total current liabilities	62,446	69,118
Long-term debt	533,136	532,011
Other long-term liabilities	2,070	3,161
Total liabilities	597,652	604,290
Commitments and contingencies (Note 9)
Net Investment - Predecessor	0	6,231
Equity:
Total PBF Logistics LP equity	(15,927)	(27,311)
Noncontrolling interest	172,752	179,882
Total equity	156,825	152,571
Total liabilities and equity	754,477	756,861
Common Units [Member]
Equity:
Total PBF Logistics LP equity	(18,453)	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	2,526	1,266
Predecessor [Member]
Current liabilities:
Net Investment - Predecessor	$ 0	$ 6,231

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Sep. 30, 2017	Dec. 31, 2016
Common Units [Member]
Common units issued	41,894,846	25,844,118
Common units outstanding	41,894,846	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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue:
Affiliate	$ 62,359	$ 43,842	$ 176,916	$ 118,356
Third-party	3,135	4,591	11,384	7,285
Total revenue	65,494	48,433	188,300	125,641
Costs and expenses:
Operating and maintenance expenses	15,930	12,903	47,203	26,885
General and administrative expenses	3,534	4,420	12,947	13,896
Depreciation and amortization	5,610	5,347	16,672	9,543
Total costs and expenses	25,074	22,670	76,822	50,324
Income from operations	40,420	25,763	111,478	75,317
Other expense:
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor	0	(4,428)	(150)	(5,085)
Less: Net income attributable to noncontrolling interest	3,799	1,621	11,218	1,621
Net income attributable to the partners	28,873	20,874	76,792	56,222
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders	$ 26,347	$ 19,749	$ 70,473	$ 53,457
Weighted average limited partner units outstanding(1):
Cash distributions paid per unit (in dollars per share)	$ 0.48	$ 0.44	$ 1.41	$ 1.29
Common Units [Member]
Other expense:
Net income attributable to the partners	$ 26,347	$ 11,823	$ 56,310	$ 30,473
Net income per limited partner unit(1):
Common - basic (in dollars per share)	$ 0.63	$ 0.50	$ 1.69	$ 1.44
Common - diluted (in dollars per share)	$ 0.63	$ 0.50	$ 1.69	$ 1.44
Weighted average limited partner units outstanding(1):
Common - basic (in shares)	42,127,288	23,492,796	33,280,957	21,094,154
Common - diluted (in shares)	42,161,008	23,571,691	33,309,555	21,103,919
Subordinated Units [Member]
Net income per limited partner unit(1):
Subordinated - basic and diluted (In dollars per share)	$ 0	$ 0.50	$ 1.61	$ 1.45
Weighted average limited partner units outstanding(1):
Subordinated - basic and diluted (in shares)	0	15,886,553	8,787,068	15,886,553

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income	$ 87,860	$ 52,758
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,672	9,543
Amortization of deferred financing fees	1,125	1,261
Unit-based compensation expense	4,515	3,673
Changes in operating assets and liabilities:
Accounts receivable - affiliates	818	(6,322)
Accounts receivable	3,188	(3,981)
Prepaid expenses and other current assets	(329)	2,234
Accounts payable - affiliates	500	(1,077)
Accounts payable and accrued liabilities	7,705	9,563
Deferred revenue	39	889
Other assets and liabilities	(1,128)	(256)
Net cash provided by operations	120,965	68,285
Cash flows from investing activities:
Payments to Acquire Businesses, Gross		(98,373)
Expenditures for property, plant and equipment	(61,344)	(8,043)
Purchase of marketable securities	(75,036)	(1,779,997)
Maturities of marketable securities	115,060	1,954,274
Net cash (used in) provided by investing activities	(31,417)	67,861
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions	0	138,255
Distributions	(17,348)	(175,000)
Distributions to unitholders	(62,794)	(48,043)
Contribution from Parent	5,457	4,076
Proceeds from revolving credit facility	0	174,700
Repayment of revolving credit facility	0	30,000
Repayment of term loan	(39,664)	(174,536)
Deferred financing costs	0	(5)
Net cash used in financing activities	(114,349)	(110,553)
Net change in cash and cash equivalents	(24,801)	25,593
Cash and cash equivalents at beginning of year	64,221	18,678
Cash and cash equivalents at end of period	39,420	44,271
Supplemental disclosure of non-cash investing and financing activities:
Contribution of net assets from PBF LLC	0	15
Accrued capital expenditures	14,859	738
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	(98,373)
PBF Logistics LP [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,562	8,922
Amortization of deferred financing fees	1,125	1,261
Cash flows from financing activities:
Distributions	0	(175,000)
Cash and cash equivalents at beginning of year	64,221
PBF LLC [Member]
Cash flows from financing activities:
Distributions	(17,348)	0
Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Proceeds from issuance of common units, net of underwriters’ discount and commissions		0
Distributions	0
Distributions to unitholders	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	0	(888)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	0	2,673
Amortization of deferred financing fees	0	0
Unit-based compensation expense	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates	0	(5,730)
Accounts receivable	0	0
Prepaid expenses and other current assets	0	0
Accounts payable - affiliates	0	288
Accounts payable and accrued liabilities	0	3,304
Deferred revenue	0	0
Other assets and liabilities	0	0
Net cash provided by operations	0	(353)
Cash flows from investing activities:
Payments to Acquire Businesses, Gross		0
Expenditures for property, plant and equipment	0
Purchase of marketable securities	0	0
Maturities of marketable securities	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions		0
Distributions to unitholders		0
Proceeds from revolving credit facility		0
Repayment of revolving credit facility		0
Repayment of term loan	0	0
Deferred financing costs		0
Net cash used in financing activities	0	353
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
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	9 Months Ended
	Sep. 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 September 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 September 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 interests 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”) and is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). In connection with the PNGPC Acquisition, the Partnership constructed a new pipeline (the “New Pipeline”) to replace the existing pipeline, which commenced services in August 2017. This acquisition was 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 during 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 has managed 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 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 crude 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 nine months ended September 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 ASU No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 and 2017 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 transition method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Partnership’s business processes, accounting systems, controls and financial statement disclosures. The Partnership will adopt this new standard effective January 1, 2018, using the modified retrospective application. Under that method, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The working group is progressing through its implementation plan and continues to evaluate the impact of this new standard on the Partnership’s consolidated financial statements and related disclosures. Additionally, the Partnership has begun training the relevant staff at its corporate headquarters and at PBF Holding's refineries on the Updated Revenue Recognition Guidance, including potential impacts on internal reporting and disclosure requirements. Although the Partnership’s analysis of the new standard is still in process and interpretative and industry specific guidance is still developing, based on the results to date, we have reached tentative conclusions for most contract types and do not believe revenue recognition patterns will change materially. However, it is expected that the new standard will have some impact on presentation and disclosures in its financial statements and internal controls. 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, 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	9 Months Ended
	Sep. 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 FERC. In connection with the PNGPC Acquisition, the Partnership constructed the New Pipeline to replace the existing pipeline, which commenced services 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 (“PRC”), 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 nine months ended September 30, 2017, and the three and nine months ended September 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, common units held by the public and PBF LLC 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. Nine Months Ended September 30, 2017 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 176,916 $ — $ 176,916 Third-party 11,384 — 11,384 Total revenue 188,300 — 188,300 Costs and expenses: Operating and maintenance expenses 47,163 40 47,203 General and administrative expenses 12,947 — 12,947 Depreciation and amortization 16,562 110 16,672 Total costs and expenses 76,672 150 76,822 Income (loss) from operations 111,628 (150 ) 111,478 Other expense: Interest expense, net (22,493 ) — (22,493 ) Amortization of loan fees (1,125 ) — (1,125 ) Net income (loss) 88,010 (150 ) 87,860 Less: Net loss attributable to Predecessor — (150 ) (150 ) Less: Net income attributable to noncontrolling interest 11,218 — 11,218 Net income attributable to the partners 76,792 — 76,792 Less: Net income attributable to the IDR holder 6,319 — 6,319 Net income attributable to PBF Logistics LP unitholders $ 70,473 $ — $ 70,473 Three Months Ended September 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 43,842 $ — $ 43,842 Third-party 4,591 — 4,591 Total revenue 48,433 — 48,433 Costs and expenses: Operating and maintenance expenses 12,814 89 12,903 General and administrative expenses 4,419 1 4,420 Depreciation and amortization 5,140 207 5,347 Total costs and expenses 22,373 297 22,670 Income (loss) from operations 26,060 (297 ) 25,763 Other expense: Interest expense, net (7,280 ) — (7,280 ) Amortization of loan fees (416 ) — (416 ) Net income (loss) 18,364 (297 ) 18,067 Less: Net loss attributable to Predecessor (4,131 ) (297 ) (4,428 ) Less: Net income attributable to noncontrolling interest 1,621 — 1,621 Net income attributable to the partners 20,874 — 20,874 Less: Net income attributable to the IDR holder 1,125 — 1,125 Net income attributable to PBF Logistics LP unitholders $ 19,749 $ — $ 19,749 Nine Months Ended September 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 118,356 $ — $ 118,356 Third-party 7,285 — 7,285 Total revenue 125,641 — 125,641 Costs and expenses: Operating and maintenance expenses 26,555 330 26,885 General and administrative expenses 13,893 3 13,896 Depreciation and amortization 8,922 621 9,543 Total costs and expenses 49,370 954 50,324 Income (loss) from operations 76,271 (954 ) 75,317 Other expense: Interest expense, net (21,298 ) — (21,298 ) Amortization of loan fees (1,261 ) — (1,261 ) Net income (loss) 53,712 (954 ) 52,758 Less: Net loss attributable to Predecessor (4,131 ) (954 ) (5,085 ) Less: Net income attributable to noncontrolling interest 1,621 — 1,621 Net income attributable to the partners 56,222 — 56,222 Less: Net income attributable to the IDR holder 2,765 — 2,765 Net income attributable to PBF Logistics LP unitholders $ 53,457 $ — $ 53,457 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 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 $28 and $533 for the three and nine months ended September 30, 2017, respectively, and $1,310 and $3,888 for the three and nine months ended September 30, 2016, respectively. These costs consisted primarily of consulting and legal expenses related to the acquisitions of the East Coast Terminals, the Torrance Valley Pipeline, 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	9 Months Ended
	Sep. 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: September 30, December 31, Land $ 99,707 $ 99,497 Pipelines 338,512 288,867 Terminals and equipment 194,632 165,234 Storage facilities 59,275 62,238 Construction in progress 33,821 26,448 725,947 642,284 Accumulated depreciation (50,154 ) (33,482 ) Property, plant and equipment, net $ 675,793 $ 608,802

DEBT

DEBT	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT Total debt was comprised of the following: September 30, December 31, 6.875% Senior Notes due 2023 (a) $ 350,000 $ 350,000 Term Loan — 39,664 Revolving Credit Facility (b) 189,200 189,200 Total debt outstanding 539,200 578,864 Unamortized debt issuance costs (6,064 ) (7,189 ) Net carrying value of debt 533,136 571,675 Less: Current maturities (c) — 39,664 Long-term debt $ 533,136 $ 532,011 ____________________ (a) On October 6, 2017, PBFX issued $175,000 in aggregate principal amount of 6.875% Senior Notes due 2023 (the “new 2023 Notes”). The new 2023 Notes were issued under the indenture governing the 6.875% Senior Notes due 2023 issued on May 12, 2015 (the “initial 2023 Notes,” together with the new 2023 Notes, the “2023 Notes”). (b) 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 September 30, 2017 . PBFX used the net proceeds from the new 2023 Notes offering to pay down the Revolving Credit Facility. (c) 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 September 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 September 30, 2017 and December 31, 2016 were not material. As of September 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 initial 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 initial 2023 Notes and was approximately $362,148 and $346,135 at September 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 $551,348 as of September 30, 2017 and $578,864 and $574,999 as of December 31, 2016 , respectively.

Affiliate Note Payable (Notes)

Affiliate Note Payable (Notes)	9 Months Ended
	Sep. 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 PRC, 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 project is completed, which is currently expected to be in the fourth quarter of 2017. 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	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
EQUITY	EQUITY PBFX had 23,435,349 common units held by the public outstanding as of September 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 September 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, 211,309 and 115,224 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 nine months ended September 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 nine months ended September 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 PNGPC (150 ) — — — — (150 ) Contributions to PNGPC 5,457 — — — — 5,457 Allocation of PNGPC assets acquired to unitholders (11,538 ) 11,592 (54 ) — — — Distributions to PBF LLC related to the PNGPC Acquisition — (11,600 ) — — — (11,600 ) Quarterly distributions to unitholders (including IDRs) — (44,108 ) (14,457 ) (5,058 ) — (63,623 ) Distribution to TVPC members — — — — (17,348 ) (17,348 ) Net income attributable to the partners — 56,310 14,163 6,319 11,218 88,010 Unit-based compensation expense — 4,515 — — — 4,515 Subordinated units conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at September 30, 2017 $ — $ (18,453 ) $ — $ 2,526 $ 172,752 $ 156,825 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. During the nine months ended September 30, 2017, PBFX made distribution payments as follows: Related Earnings Period: Q4 2016 Q1 2017 Q2 2017 Distribution date March 13, 2017 May 31, 2017 August 31, 2017 Record date February 27, 2017 May 16, 2017 August 15, 2017 Per unit $ 0.45 $ 0.46 $ 0.47 Public $ 10,487 $ 10,760 $ 11,014 PBF LLC 9,572 10,178 10,783 Total distribution $ 20,059 $ 20,938 $ 21,797 The allocation of total quarterly distributions to general and limited partners for the three and nine months ended September 30, 2017 and 2016 , respectively, is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.48 and $0.44 per unit declared for the three months ended September 30, 2017 and 2016, respectively, $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 distributions applicable to the period in which the distributions are earned: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 IDR - PBF LLC $ 2,526 $ 1,125 $ 6,319 $ 2,765 Limited partners’ distributions: Common 20,417 11,621 52,687 30,348 Subordinated - PBF LLC — 6,990 7,308 20,493 Total distributions 22,943 19,736 66,314 53,606 Total cash distributions (a) $ 22,636 $ 19,486 $ 65,371 $ 52,849 ____________________ (a) Excludes phantom unit distributions which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	9 Months Ended
	Sep. 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 $807 and $4,515 for the three and nine months ended September 30, 2017 , respectively, and $963 and $3,673 for the three and nine months ended September 30, 2016 , respectively.

NET INCOME PER UNIT

NET INCOME PER UNIT	9 Months Ended
	Sep. 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 13,375 and 84,750 anti-dilutive phantom units for the three and nine months ended September 30, 2017 , respectively, and 257,104 and 521,130 anti-dilutive phantom units for the three and nine months ended September 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 IDRs 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 September 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,417 $ — $ 2,526 $ 22,943 Earnings less distributions 5,930 — — 5,930 Net income attributable to the partners $ 26,347 $ — $ 2,526 $ 28,873 Weighted-average units outstanding - basic (1) 42,127,288 — Weighted-average units outstanding - diluted (1) 42,161,008 — Net income per limited partner unit - basic (2) $ 0.63 $ — Net income per limited partner unit - diluted (2) $ 0.63 $ — (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 September 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 11,621 $ 6,990 $ 1,125 $ 19,736 Earnings less distributions 202 936 — 1,138 Net income attributable to the partners $ 11,823 $ 7,926 $ 1,125 $ 20,874 Weighted-average units outstanding - basic 23,492,796 15,886,553 Weighted-average units outstanding - diluted 23,571,691 15,886,553 Net income per limited partner unit - basic $ 0.50 $ 0.50 Net income per limited partner unit - diluted $ 0.50 $ 0.50 Nine Months Ended September 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions $ 52,687 $ 7,308 $ 6,319 $ 66,314 Earnings less distributions 3,623 6,855 — 10,478 Net income attributable to the partners $ 56,310 $ 14,163 $ 6,319 $ 76,792 Weighted-average units outstanding - basic (1) 33,280,957 8,787,068 Weighted-average units outstanding - diluted (1) 33,309,555 8,787,068 Net income per limited partner unit - basic (2) $ 1.69 $ 1.61 Net income per limited partner unit - diluted (2) $ 1.69 $ 1.61 (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. Nine Months Ended September 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 30,348 $ 20,493 $ 2,765 $ 53,606 Earnings less distributions 125 2,491 — 2,616 Net income attributable to the partners $ 30,473 $ 22,984 $ 2,765 $ 56,222 Weighted-average units outstanding - basic 21,094,154 15,886,553 Weighted-average units outstanding - diluted 21,103,919 15,886,553 Net income per limited partner unit - basic $ 1.44 $ 1.45 Net income per limited partner unit - diluted $ 1.44 $ 1.45

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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. The hearing of the appeal is scheduled for February 2018. 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. 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. The filing of briefs has been scheduled for October and November 2017. On October 19, 2017, the Delaware City Refinery received approval from DNREC for the construction and operation of the ethanol marketing project to allow for a combined total loading of up to 10,000 bpd, on an annual average basis, of ethanol on to marine vessels at the marine piers and the terminal truck loading rack, subject to certain operational and emissions limitations as well as other conditions. On the same date, Delaware City Logistics Company LLC (“DCLC”) received DNREC approval for the construction of (i) four additional loading arms for each of lanes 4, 10 and 11 for purposes of loading ethanol at its truck loading rack and (ii) a vapor vacuum control system for loading lanes connected to the existing vapor recovery unit located at its terminal in Delaware City. This approval is also subject to certain operational and emission limitations as well as other conditions. 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 $2,049 recorded as of September 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 September 30, 2017 , the undiscounted liability is $2,224 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 $50 as of September 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 $50 . At September 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 did not assume and 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	9 Months Ended
	Sep. 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, minimum volume commitment (“MVC”) 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 barrels per day (“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) Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling (continued) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank 8/31/2016 10 years 2 x 5 900,000 barrels per month PBFX or PBF Holding can declare 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) 8/4/2017 15 years Evergreen 60,000 dekatherms per day 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. (b) In August 2017, the New Pipeline commenced service. Concurrent with the commencement of operations, a new service agreement was entered into between PNGPC and PRC regarding the New Pipeline. (c) Reflects the overall capacity as stipulated by the storage agreement. 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 and commences at the earlier of November 1, 2017 or the completion of the Chalmette Storage Tank, which is currently expected to be completed in November 2017. (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 with PBF GP, PBF LLC and PBF Holding, which has been amended and restated in connection with certain of the Acquisitions from PBF (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 has managed 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 September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenues $ 62,359 $ 43,842 $ 176,916 $ 118,356 Operating and maintenance expenses 1,639 1,280 4,918 3,523 General and administrative expenses 1,890 1,201 5,174 3,460

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 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 crude 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 September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 59,907 $ 5,587 $ — $ 65,494 Depreciation and amortization expense 4,989 621 — 5,610 Income (loss) from operations 41,056 2,898 (3,534 ) 40,420 Interest expense, net and amortization of loan fees — — 7,748 7,748 Capital expenditures 8,763 6,293 — 15,056 Three Months Ended September 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 42,951 $ 5,482 $ — $ 48,433 Depreciation and amortization expense 4,752 595 — 5,347 Income (loss) from operations 27,848 2,335 (4,420 ) 25,763 Interest expense, net and amortization of loan fees — — 7,696 7,696 Capital expenditures 4,511 92 — 4,603 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Nine Months Ended September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 171,449 $ 16,851 $ — $ 188,300 Depreciation and amortization expense 14,830 1,842 — 16,672 Income (loss) from operations 114,950 9,475 (12,947 ) 111,478 Interest expense, net and amortization of loan fees — — 23,618 23,618 Capital expenditures, including the Toledo Terminal Acquisition 56,596 14,845 — 71,441 Nine Months Ended September 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 109,315 $ 16,326 $ — $ 125,641 Depreciation and amortization expense 7,713 1,830 — 9,543 Income (loss) from operations 81,463 7,750 (13,896 ) 75,317 Interest expense, net and amortization of loan fees — — 22,559 22,559 Capital expenditures, including the Plains Asset Purchase 105,124 1,292 — 106,416 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Balance at September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 664,251 $ 70,306 $ 19,920 $ 754,477 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	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Senior Notes Offering On October 6, 2017, PBFX issued $175,000 in aggregate principal amount of 6.875% Senior Notes due 2023. The new 2023 Notes were issued under the indenture governing the initial 2023 Notes issued on May 12, 2015. The new 2023 Notes are expected to be treated as a single series with the initial 2023 Notes and will have the same terms as those initial notes except that (i) the new 2023 Notes will be subject to a separate registration rights agreement and (ii) the new 2023 Notes will be issued initially under CUSIP numbers different from the initial 2023 Notes. PBFX used the net proceeds of the new 2023 Notes to repay a portion of its existing Revolving Credit Facility and for general partnership purposes. Cash distribution On November 2, 2017, PBF GP’s board of directors announced a cash distribution, based on the results of the third quarter of 2017, of $0.48 per unit. The distribution is payable on November 29, 2017 to PBFX unitholders of record at the close of business on November 13, 2017.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2017
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS DCLC, 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 initial 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 Corporation (“PBF Logistics Finance”), the guarantors party thereto and Deutsche Bank Trust Company Americas, as Trustee, governs subsidiaries designated as “Guarantor Subsidiaries.” The initial 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 September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 19,014 $ 20,406 $ — $ — $ 39,420 Accounts receivable - affiliates 1 36,044 — — 36,045 Accounts receivable — 1,106 — — 1,106 Prepaid expenses and other current assets 905 1,178 — — 2,083 Due from related parties 33,328 339,093 — (372,421 ) — Total current assets 53,248 397,827 — (372,421 ) 78,654 Property, plant and equipment, net — 675,793 — — 675,793 Other non-current assets — 30 — — 30 Investment in subsidiaries 818,481 — — (818,481 ) — Total assets $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 3,062 $ 16,876 $ — $ — $ 19,938 Accounts payable and accrued liabilities 12,365 17,552 — — 29,917 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 991 — — 991 Due to related parties 339,093 33,328 — (372,421 ) — Total current liabilities 354,520 80,347 — (372,421 ) 62,446 Long-term debt 533,136 — — — 533,136 Other long-term liabilities — 2,070 — — 2,070 Total liabilities 887,656 82,417 — (372,421 ) 597,652 Commitments and contingencies Equity: Net Investment - Predecessor — 818,481 — (818,481 ) — Common unitholders (1) (18,453 ) — — — (18,453 ) IDR holder - PBF LLC 2,526 — — — 2,526 Total PBF Logistics LP equity (15,927 ) 818,481 — (818,481 ) (15,927 ) Noncontrolling interest — 172,752 — — 172,752 Total equity (15,927 ) 991,233 — (818,481 ) 156,825 Total liabilities and equity $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, common units held by the public and PBF LLC are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” of 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 September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 62,359 $ — $ — $ 62,359 Third-party — 3,135 — — 3,135 Total revenue — 65,494 — — 65,494 Costs and expenses: Operating and maintenance expenses — 15,930 — — 15,930 General and administrative expenses 3,534 — — — 3,534 Depreciation and amortization — 5,610 — — 5,610 Total costs and expenses 3,534 21,540 — — 25,074 (Loss) income from operations (3,534 ) 43,954 — — 40,420 Other income (expenses) Equity in earnings of subsidiaries 43,954 — — (43,954 ) — Interest expense, net (7,416 ) — — — (7,416 ) Amortization of loan fees (332 ) — — — (332 ) Net income 32,672 43,954 — (43,954 ) 32,672 Less: Net income attributable to noncontrolling interest — 3,799 — — 3,799 Net income attributable to the partners 32,672 40,155 — (43,954 ) 28,873 Less: Net income attributable to the IDR holder 2,526 — — — 2,526 Net income attributable to PBF Logistics LP unitholders $ 30,146 $ 40,155 $ — $ (43,954 ) $ 26,347 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 38,112 $ 5,730 $ — $ 43,842 Third-party — 4,591 — — 4,591 Total revenue — 42,703 5,730 — 48,433 Costs and expenses: Operating and maintenance expenses — 9,311 3,592 — 12,903 General and administrative expenses 4,066 1 353 — 4,420 Depreciation and amortization — 2,674 2,673 — 5,347 Total costs and expenses 4,066 11,986 6,618 — 22,670 (Loss) income from operations (4,066 ) 30,717 (888 ) — 25,763 Other income (expenses) Equity in earnings of subsidiaries 29,829 — — (29,829 ) — Interest expense, net (7,280 ) — — — (7,280 ) Amortization of loan fees (416 ) — — — (416 ) Net income (loss) 18,067 30,717 (888 ) (29,829 ) 18,067 Less: Net loss attributable to Predecessor — (297 ) (4,131 ) — (4,428 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 18,067 31,014 1,622 (29,829 ) 20,874 Less: Net income attributable to the IDR holder 1,125 — — — 1,125 Net income attributable to PBF Logistics LP unitholders $ 16,942 $ 31,014 $ 1,622 $ (29,829 ) $ 19,749 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 176,916 $ — $ — $ 176,916 Third-party — 11,384 — — 11,384 Total revenue — 188,300 — — 188,300 Costs and expenses: Operating and maintenance expenses — 47,203 — — 47,203 General and administrative expenses 12,947 — — — 12,947 Depreciation and amortization — 16,672 — — 16,672 Total costs and expenses 12,947 63,875 — — 76,822 (Loss) income from operations (12,947 ) 124,425 — — 111,478 Other income (expenses) Equity in earnings of subsidiaries 124,425 — — (124,425 ) — Interest expense, net (22,493 ) — — — (22,493 ) Amortization of loan fees (1,125 ) — — — (1,125 ) Net income 87,860 124,425 — (124,425 ) 87,860 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 11,218 — — 11,218 Net income attributable to the partners 87,860 113,357 — (124,425 ) 76,792 Less: Net income attributable to the IDR holder 6,319 — — — 6,319 Net income attributable to PBF Logistics LP unitholders $ 81,541 $ 113,357 $ — $ (124,425 ) $ 70,473 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 112,626 $ 5,730 $ — $ 118,356 Third-party — 7,285 — — 7,285 Total revenue — 119,911 5,730 — 125,641 Costs and expenses: Operating and maintenance expenses — 23,293 3,592 — 26,885 General and administrative expenses 13,540 3 353 — 13,896 Depreciation and amortization — 6,870 2,673 — 9,543 Total costs and expenses 13,540 30,166 6,618 — 50,324 (Loss) income from operations (13,540 ) 89,745 (888 ) — 75,317 Other income (expenses) Equity in earnings of subsidiaries 88,857 — — (88,857 ) — Interest expense, net (21,298 ) — — — (21,298 ) Amortization of loan fees (1,261 ) — — — (1,261 ) Net income (loss) 52,758 89,745 (888 ) (88,857 ) 52,758 Less: Net loss attributable to Predecessor — (954 ) (4,131 ) — (5,085 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 52,758 90,699 1,622 (88,857 ) 56,222 Less: Net income attributable to the IDR holder 2,765 — — — 2,765 Net income attributable to PBF Logistics LP unitholders $ 49,993 $ 90,699 $ 1,622 $ (88,857 ) $ 53,457 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 87,860 $ 124,425 $ — $ (124,425 ) $ 87,860 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 16,672 — — 16,672 Amortization of deferred financing fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (124,425 ) — — 124,425 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaid expenses and other current assets (599 ) 270 — — (329 ) Accounts payable - affiliates 1,392 (892 ) — — 500 Accounts payable and accrued liabilities 5,817 1,888 — — 7,705 Amounts due to (from) related parties 64,063 (64,063 ) — — — Deferred revenue — 39 — — 39 Other assets and liabilities (7 ) (1,121 ) — — (1,128 ) Net cash provided by operating activities 39,865 81,100 — — 120,965 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (61,344 ) — — (61,344 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (10,550 ) — — 10,550 — Net cash provided by (used in) investing activities 29,474 (71,441 ) — 10,550 (31,417 ) Cash flows from financing activities: Distribution to unitholders (62,794 ) — — — (62,794 ) Distribution to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 16,007 — (10,550 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (102,458 ) (1,341 ) — (10,550 ) (114,349 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 52,758 $ 89,745 $ (888 ) $ (88,857 ) $ 52,758 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization — 6,870 2,673 — 9,543 Amortization of deferred financing fees 1,261 — — — 1,261 Unit-based compensation expense 3,673 — — — 3,673 Equity in earnings of subsidiaries (88,857 ) — — 88,857 — Changes in operating assets and liabilities: Accounts receivable - affiliates (82 ) (510 ) (5,730 ) — (6,322 ) Accounts receivable — (3,981 ) — — (3,981 ) Prepaid expenses and other current assets (150 ) 2,384 — — 2,234 Accounts payable - affiliates (20 ) (1,345 ) 288 — (1,077 ) Accounts payable and accrued liabilities 6,817 (558 ) 3,304 — 9,563 Amounts due to (from) related parties 88,935 (88,935 ) — — — Deferred revenue — 889 — — 889 Other assets and liabilities (271 ) 15 — — (256 ) Net cash provided by (used in) operating activities 64,064 4,574 (353 ) — 68,285 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (8,043 ) — — (8,043 ) Purchase of marketable securities (1,779,997 ) — — — (1,779,997 ) Maturities of marketable securities 1,954,274 — — — 1,954,274 Investment in subsidiaries (1,157 ) — — 1,157 — Net cash provided by (used in) investing activities 74,747 (8,043 ) — 1,157 67,861 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,255 — — — 138,255 Distribution to PBF LLC related to Acquisitions from PBF (175,000 ) — — (175,000 ) Distribution to unitholders (48,043 ) — — — (48,043 ) Contribution from parent — 4,880 353 (1,157 ) 4,076 Proceeds from revolving credit facility 174,700 — — — 174,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (174,536 ) — — — (174,536 ) Deferred financing costs and other (5 ) — — — (5 ) Net cash (used in) provided by financing activities (114,629 ) 4,880 353 (1,157 ) (110,553 ) Net change in cash and cash equivalents 24,182 1,411 — — 25,593 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 42,860 $ 1,411 $ — $ — $ 44,271 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 87,860 $ 124,425 $ — $ (124,425 ) $ 87,860 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 16,672 — — 16,672 Amortization of deferred financing fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (124,425 ) — — 124,425 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaid expenses and other current assets (599 ) 270 — — (329 ) Accounts payable - affiliates 1,392 (892 ) — — 500 Accounts payable and accrued liabilities 5,817 1,888 — — 7,705 Amounts due to (from) related parties 64,063 (64,063 ) — — — Deferred revenue — 39 — — 39 Other assets and liabilities (7 ) (1,121 ) — — (1,128 ) Net cash provided by operating activities 39,865 81,100 — — 120,965 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (61,344 ) — — (61,344 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (10,550 ) — — 10,550 — Net cash provided by (used in) investing activities 29,474 (71,441 ) — 10,550 (31,417 ) Cash flows from financing activities: Distribution to unitholders (62,794 ) — — — (62,794 ) Distribution to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 16,007 — (10,550 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (102,458 ) (1,341 ) — (10,550 ) (114,349 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 52,758 $ 89,745 $ (888 ) $ (88,857 ) $ 52,758 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization — 6,870 2,673 — 9,543 Amortization of deferred financing fees 1,261 — — — 1,261 Unit-based compensation expense 3,673 — — — 3,673 Equity in earnings of subsidiaries (88,857 ) — — 88,857 — Changes in operating assets and liabilities: Accounts receivable - affiliates (82 ) (510 ) (5,730 ) — (6,322 ) Accounts receivable — (3,981 ) — — (3,981 ) Prepaid expenses and other current assets (150 ) 2,384 — — 2,234 Accounts payable - affiliates (20 ) (1,345 ) 288 — (1,077 ) Accounts payable and accrued liabilities 6,817 (558 ) 3,304 — 9,563 Amounts due to (from) related parties 88,935 (88,935 ) — — — Deferred revenue — 889 — — 889 Other assets and liabilities (271 ) 15 — — (256 ) Net cash provided by (used in) operating activities 64,064 4,574 (353 ) — 68,285 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (8,043 ) — — (8,043 ) Purchase of marketable securities (1,779,997 ) — — — (1,779,997 ) Maturities of marketable securities 1,954,274 — — — 1,954,274 Investment in subsidiaries (1,157 ) — — 1,157 — Net cash provided by (used in) investing activities 74,747 (8,043 ) — 1,157 67,861 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,255 — — — 138,255 Distribution to PBF LLC related to Acquisitions from PBF (175,000 ) — — (175,000 ) Distribution to unitholders (48,043 ) — — — (48,043 ) Contribution from parent — 4,880 353 (1,157 ) 4,076 Proceeds from revolving credit facility 174,700 — — — 174,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (174,536 ) — — — (174,536 ) Deferred financing costs and other (5 ) — — — (5 ) Net cash (used in) provided by financing activities (114,629 ) 4,880 353 (1,157 ) (110,553 ) Net change in cash and cash equivalents 24,182 1,411 — — 25,593 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 42,860 $ 1,411 $ — $ — $ 44,271 * 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)	9 Months Ended
	Sep. 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 ASU No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 and 2017 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 transition method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Partnership has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Partnership’s business processes, accounting systems, controls and financial statement disclosures. The Partnership will adopt this new standard effective January 1, 2018, using the modified retrospective application. Under that method, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The working group is progressing through its implementation plan and continues to evaluate the impact of this new standard on the Partnership’s consolidated financial statements and related disclosures. Additionally, the Partnership has begun training the relevant staff at its corporate headquarters and at PBF Holding's refineries on the Updated Revenue Recognition Guidance, including potential impacts on internal reporting and disclosure requirements. Although the Partnership’s analysis of the new standard is still in process and interpretative and industry specific guidance is still developing, based on the results to date, we have reached tentative conclusions for most contract types and do not believe revenue recognition patterns will change materially. However, it is expected that the new standard will have some impact on presentation and disclosures in its financial statements and internal controls. 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, 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)	9 Months Ended
	Sep. 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 nine months ended September 30, 2017, and the three and nine months ended September 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, common units held by the public and PBF LLC 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. Nine Months Ended September 30, 2017 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 176,916 $ — $ 176,916 Third-party 11,384 — 11,384 Total revenue 188,300 — 188,300 Costs and expenses: Operating and maintenance expenses 47,163 40 47,203 General and administrative expenses 12,947 — 12,947 Depreciation and amortization 16,562 110 16,672 Total costs and expenses 76,672 150 76,822 Income (loss) from operations 111,628 (150 ) 111,478 Other expense: Interest expense, net (22,493 ) — (22,493 ) Amortization of loan fees (1,125 ) — (1,125 ) Net income (loss) 88,010 (150 ) 87,860 Less: Net loss attributable to Predecessor — (150 ) (150 ) Less: Net income attributable to noncontrolling interest 11,218 — 11,218 Net income attributable to the partners 76,792 — 76,792 Less: Net income attributable to the IDR holder 6,319 — 6,319 Net income attributable to PBF Logistics LP unitholders $ 70,473 $ — $ 70,473 Three Months Ended September 30, 2016 PBF Logistics LP PNGPC Consolidated Results Revenue: Affiliate $ 43,842 $ — $ 43,842 Third-party 4,591 — 4,591 Total revenue 48,433 — 48,433 Costs and expenses: Operating and maintenance expenses 12,814 89 12,903 General and administrative expenses 4,419 1 4,420 Depreciation and amortization 5,140 207 5,347 Total costs and expenses 22,373 297 22,670 Income (loss) from operations 26,060 (297 ) 25,763 Other expense: Interest expense, net (7,280 ) — (7,280 ) Amortization of loan fees (416 ) — (416 ) Net income (loss) 18,364 (297 ) 18,067 Less: Net loss attributable to Predecessor (4,131 ) (297 ) (4,428 ) Less: Net income attributable to noncontrolling interest 1,621 — 1,621 Net income attributable to the partners 20,874 — 20,874 Less: Net income attributable to the IDR holder 1,125 — 1,125 Net income attributable to PBF Logistics LP unitholders $ 19,749 $ — $ 19,749

PROPERTY, PLANT AND EQUIPMENT21

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: September 30, December 31, Land $ 99,707 $ 99,497 Pipelines 338,512 288,867 Terminals and equipment 194,632 165,234 Storage facilities 59,275 62,238 Construction in progress 33,821 26,448 725,947 642,284 Accumulated depreciation (50,154 ) (33,482 ) Property, plant and equipment, net $ 675,793 $ 608,802

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of long-term debt	Total debt was comprised of the following: September 30, December 31, 6.875% Senior Notes due 2023 (a) $ 350,000 $ 350,000 Term Loan — 39,664 Revolving Credit Facility (b) 189,200 189,200 Total debt outstanding 539,200 578,864 Unamortized debt issuance costs (6,064 ) (7,189 ) Net carrying value of debt 533,136 571,675 Less: Current maturities (c) — 39,664 Long-term debt $ 533,136 $ 532,011 ____________________ (a) On October 6, 2017, PBFX issued $175,000 in aggregate principal amount of 6.875% Senior Notes due 2023 (the “new 2023 Notes”). The new 2023 Notes were issued under the indenture governing the 6.875% Senior Notes due 2023 issued on May 12, 2015 (the “initial 2023 Notes,” together with the new 2023 Notes, the “2023 Notes”). (b) 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 September 30, 2017 . PBFX used the net proceeds from the new 2023 Notes offering to pay down the Revolving Credit Facility. (c) 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 September 30, 2017 , PBFX has liquidated the remaining marketable securities.

EQUITY (Tables)

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of Stockholders Equity	The summarized changes in the carrying amount of our equity during the nine months ended September 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 PNGPC (150 ) — — — — (150 ) Contributions to PNGPC 5,457 — — — — 5,457 Allocation of PNGPC assets acquired to unitholders (11,538 ) 11,592 (54 ) — — — Distributions to PBF LLC related to the PNGPC Acquisition — (11,600 ) — — — (11,600 ) Quarterly distributions to unitholders (including IDRs) — (44,108 ) (14,457 ) (5,058 ) — (63,623 ) Distribution to TVPC members — — — — (17,348 ) (17,348 ) Net income attributable to the partners — 56,310 14,163 6,319 11,218 88,010 Unit-based compensation expense — 4,515 — — — 4,515 Subordinated units conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at September 30, 2017 $ — $ (18,453 ) $ — $ 2,526 $ 172,752 $ 156,825
Distributions Made to Unitholders	The allocation of total quarterly distributions to general and limited partners for the three and nine months ended September 30, 2017 and 2016 , respectively, is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.48 and $0.44 per unit declared for the three months ended September 30, 2017 and 2016, respectively, $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 distributions applicable to the period in which the distributions are earned: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 IDR - PBF LLC $ 2,526 $ 1,125 $ 6,319 $ 2,765 Limited partners’ distributions: Common 20,417 11,621 52,687 30,348 Subordinated - PBF LLC — 6,990 7,308 20,493 Total distributions 22,943 19,736 66,314 53,606 Total cash distributions (a) $ 22,636 $ 19,486 $ 65,371 $ 52,849 ____________________ (a) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	9 Months Ended
	Sep. 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 September 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,417 $ — $ 2,526 $ 22,943 Earnings less distributions 5,930 — — 5,930 Net income attributable to the partners $ 26,347 $ — $ 2,526 $ 28,873 Weighted-average units outstanding - basic (1) 42,127,288 — Weighted-average units outstanding - diluted (1) 42,161,008 — Net income per limited partner unit - basic (2) $ 0.63 $ — Net income per limited partner unit - diluted (2) $ 0.63 $ — (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 September 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 11,621 $ 6,990 $ 1,125 $ 19,736 Earnings less distributions 202 936 — 1,138 Net income attributable to the partners $ 11,823 $ 7,926 $ 1,125 $ 20,874 Weighted-average units outstanding - basic 23,492,796 15,886,553 Weighted-average units outstanding - diluted 23,571,691 15,886,553 Net income per limited partner unit - basic $ 0.50 $ 0.50 Net income per limited partner unit - diluted $ 0.50 $ 0.50 Nine Months Ended September 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions $ 52,687 $ 7,308 $ 6,319 $ 66,314 Earnings less distributions 3,623 6,855 — 10,478 Net income attributable to the partners $ 56,310 $ 14,163 $ 6,319 $ 76,792 Weighted-average units outstanding - basic (1) 33,280,957 8,787,068 Weighted-average units outstanding - diluted (1) 33,309,555 8,787,068 Net income per limited partner unit - basic (2) $ 1.69 $ 1.61 Net income per limited partner unit - diluted (2) $ 1.69 $ 1.61 (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. Nine Months Ended September 30, 2016 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 30,348 $ 20,493 $ 2,765 $ 53,606 Earnings less distributions 125 2,491 — 2,616 Net income attributable to the partners $ 30,473 $ 22,984 $ 2,765 $ 56,222 Weighted-average units outstanding - basic 21,094,154 15,886,553 Weighted-average units outstanding - diluted 21,103,919 15,886,553 Net income per limited partner unit - basic $ 1.44 $ 1.45 Net income per limited partner unit - diluted $ 1.44 $ 1.45

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenues $ 62,359 $ 43,842 $ 176,916 $ 118,356 Operating and maintenance expenses 1,639 1,280 4,918 3,523 General and administrative expenses 1,890 1,201 5,174 3,460

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 59,907 $ 5,587 $ — $ 65,494 Depreciation and amortization expense 4,989 621 — 5,610 Income (loss) from operations 41,056 2,898 (3,534 ) 40,420 Interest expense, net and amortization of loan fees — — 7,748 7,748 Capital expenditures 8,763 6,293 — 15,056 Three Months Ended September 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 42,951 $ 5,482 $ — $ 48,433 Depreciation and amortization expense 4,752 595 — 5,347 Income (loss) from operations 27,848 2,335 (4,420 ) 25,763 Interest expense, net and amortization of loan fees — — 7,696 7,696 Capital expenditures 4,511 92 — 4,603 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Nine Months Ended September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 171,449 $ 16,851 $ — $ 188,300 Depreciation and amortization expense 14,830 1,842 — 16,672 Income (loss) from operations 114,950 9,475 (12,947 ) 111,478 Interest expense, net and amortization of loan fees — — 23,618 23,618 Capital expenditures, including the Toledo Terminal Acquisition 56,596 14,845 — 71,441 Nine Months Ended September 30, 2016* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 109,315 $ 16,326 $ — $ 125,641 Depreciation and amortization expense 7,713 1,830 — 9,543 Income (loss) from operations 81,463 7,750 (13,896 ) 75,317 Interest expense, net and amortization of loan fees — — 22,559 22,559 Capital expenditures, including the Plains Asset Purchase 105,124 1,292 — 106,416 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition. Balance at September 30, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 664,251 $ 70,306 $ 19,920 $ 754,477 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)	9 Months Ended
	Sep. 30, 2017
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS DCLC, 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 initial 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 Corporation (“PBF Logistics Finance”), the guarantors party thereto and Deutsche Bank Trust Company Americas, as Trustee, governs subsidiaries designated as “Guarantor Subsidiaries.” The initial 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 September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 19,014 $ 20,406 $ — $ — $ 39,420 Accounts receivable - affiliates 1 36,044 — — 36,045 Accounts receivable — 1,106 — — 1,106 Prepaid expenses and other current assets 905 1,178 — — 2,083 Due from related parties 33,328 339,093 — (372,421 ) — Total current assets 53,248 397,827 — (372,421 ) 78,654 Property, plant and equipment, net — 675,793 — — 675,793 Other non-current assets — 30 — — 30 Investment in subsidiaries 818,481 — — (818,481 ) — Total assets $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 3,062 $ 16,876 $ — $ — $ 19,938 Accounts payable and accrued liabilities 12,365 17,552 — — 29,917 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 991 — — 991 Due to related parties 339,093 33,328 — (372,421 ) — Total current liabilities 354,520 80,347 — (372,421 ) 62,446 Long-term debt 533,136 — — — 533,136 Other long-term liabilities — 2,070 — — 2,070 Total liabilities 887,656 82,417 — (372,421 ) 597,652 Commitments and contingencies Equity: Net Investment - Predecessor — 818,481 — (818,481 ) — Common unitholders (1) (18,453 ) — — — (18,453 ) IDR holder - PBF LLC 2,526 — — — 2,526 Total PBF Logistics LP equity (15,927 ) 818,481 — (818,481 ) (15,927 ) Noncontrolling interest — 172,752 — — 172,752 Total equity (15,927 ) 991,233 — (818,481 ) 156,825 Total liabilities and equity $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, common units held by the public and PBF LLC are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” of 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 September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 62,359 $ — $ — $ 62,359 Third-party — 3,135 — — 3,135 Total revenue — 65,494 — — 65,494 Costs and expenses: Operating and maintenance expenses — 15,930 — — 15,930 General and administrative expenses 3,534 — — — 3,534 Depreciation and amortization — 5,610 — — 5,610 Total costs and expenses 3,534 21,540 — — 25,074 (Loss) income from operations (3,534 ) 43,954 — — 40,420 Other income (expenses) Equity in earnings of subsidiaries 43,954 — — (43,954 ) — Interest expense, net (7,416 ) — — — (7,416 ) Amortization of loan fees (332 ) — — — (332 ) Net income 32,672 43,954 — (43,954 ) 32,672 Less: Net income attributable to noncontrolling interest — 3,799 — — 3,799 Net income attributable to the partners 32,672 40,155 — (43,954 ) 28,873 Less: Net income attributable to the IDR holder 2,526 — — — 2,526 Net income attributable to PBF Logistics LP unitholders $ 30,146 $ 40,155 $ — $ (43,954 ) $ 26,347 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 38,112 $ 5,730 $ — $ 43,842 Third-party — 4,591 — — 4,591 Total revenue — 42,703 5,730 — 48,433 Costs and expenses: Operating and maintenance expenses — 9,311 3,592 — 12,903 General and administrative expenses 4,066 1 353 — 4,420 Depreciation and amortization — 2,674 2,673 — 5,347 Total costs and expenses 4,066 11,986 6,618 — 22,670 (Loss) income from operations (4,066 ) 30,717 (888 ) — 25,763 Other income (expenses) Equity in earnings of subsidiaries 29,829 — — (29,829 ) — Interest expense, net (7,280 ) — — — (7,280 ) Amortization of loan fees (416 ) — — — (416 ) Net income (loss) 18,067 30,717 (888 ) (29,829 ) 18,067 Less: Net loss attributable to Predecessor — (297 ) (4,131 ) — (4,428 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 18,067 31,014 1,622 (29,829 ) 20,874 Less: Net income attributable to the IDR holder 1,125 — — — 1,125 Net income attributable to PBF Logistics LP unitholders $ 16,942 $ 31,014 $ 1,622 $ (29,829 ) $ 19,749 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 176,916 $ — $ — $ 176,916 Third-party — 11,384 — — 11,384 Total revenue — 188,300 — — 188,300 Costs and expenses: Operating and maintenance expenses — 47,203 — — 47,203 General and administrative expenses 12,947 — — — 12,947 Depreciation and amortization — 16,672 — — 16,672 Total costs and expenses 12,947 63,875 — — 76,822 (Loss) income from operations (12,947 ) 124,425 — — 111,478 Other income (expenses) Equity in earnings of subsidiaries 124,425 — — (124,425 ) — Interest expense, net (22,493 ) — — — (22,493 ) Amortization of loan fees (1,125 ) — — — (1,125 ) Net income 87,860 124,425 — (124,425 ) 87,860 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 11,218 — — 11,218 Net income attributable to the partners 87,860 113,357 — (124,425 ) 76,792 Less: Net income attributable to the IDR holder 6,319 — — — 6,319 Net income attributable to PBF Logistics LP unitholders $ 81,541 $ 113,357 $ — $ (124,425 ) $ 70,473 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 112,626 $ 5,730 $ — $ 118,356 Third-party — 7,285 — — 7,285 Total revenue — 119,911 5,730 — 125,641 Costs and expenses: Operating and maintenance expenses — 23,293 3,592 — 26,885 General and administrative expenses 13,540 3 353 — 13,896 Depreciation and amortization — 6,870 2,673 — 9,543 Total costs and expenses 13,540 30,166 6,618 — 50,324 (Loss) income from operations (13,540 ) 89,745 (888 ) — 75,317 Other income (expenses) Equity in earnings of subsidiaries 88,857 — — (88,857 ) — Interest expense, net (21,298 ) — — — (21,298 ) Amortization of loan fees (1,261 ) — — — (1,261 ) Net income (loss) 52,758 89,745 (888 ) (88,857 ) 52,758 Less: Net loss attributable to Predecessor — (954 ) (4,131 ) — (5,085 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 52,758 90,699 1,622 (88,857 ) 56,222 Less: Net income attributable to the IDR holder 2,765 — — — 2,765 Net income attributable to PBF Logistics LP unitholders $ 49,993 $ 90,699 $ 1,622 $ (88,857 ) $ 53,457 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 87,860 $ 124,425 $ — $ (124,425 ) $ 87,860 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 16,672 — — 16,672 Amortization of deferred financing fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (124,425 ) — — 124,425 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaid expenses and other current assets (599 ) 270 — — (329 ) Accounts payable - affiliates 1,392 (892 ) — — 500 Accounts payable and accrued liabilities 5,817 1,888 — — 7,705 Amounts due to (from) related parties 64,063 (64,063 ) — — — Deferred revenue — 39 — — 39 Other assets and liabilities (7 ) (1,121 ) — — (1,128 ) Net cash provided by operating activities 39,865 81,100 — — 120,965 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (61,344 ) — — (61,344 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (10,550 ) — — 10,550 — Net cash provided by (used in) investing activities 29,474 (71,441 ) — 10,550 (31,417 ) Cash flows from financing activities: Distribution to unitholders (62,794 ) — — — (62,794 ) Distribution to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 16,007 — (10,550 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (102,458 ) (1,341 ) — (10,550 ) (114,349 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 52,758 $ 89,745 $ (888 ) $ (88,857 ) $ 52,758 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization — 6,870 2,673 — 9,543 Amortization of deferred financing fees 1,261 — — — 1,261 Unit-based compensation expense 3,673 — — — 3,673 Equity in earnings of subsidiaries (88,857 ) — — 88,857 — Changes in operating assets and liabilities: Accounts receivable - affiliates (82 ) (510 ) (5,730 ) — (6,322 ) Accounts receivable — (3,981 ) — — (3,981 ) Prepaid expenses and other current assets (150 ) 2,384 — — 2,234 Accounts payable - affiliates (20 ) (1,345 ) 288 — (1,077 ) Accounts payable and accrued liabilities 6,817 (558 ) 3,304 — 9,563 Amounts due to (from) related parties 88,935 (88,935 ) — — — Deferred revenue — 889 — — 889 Other assets and liabilities (271 ) 15 — — (256 ) Net cash provided by (used in) operating activities 64,064 4,574 (353 ) — 68,285 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (8,043 ) — — (8,043 ) Purchase of marketable securities (1,779,997 ) — — — (1,779,997 ) Maturities of marketable securities 1,954,274 — — — 1,954,274 Investment in subsidiaries (1,157 ) — — 1,157 — Net cash provided by (used in) investing activities 74,747 (8,043 ) — 1,157 67,861 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,255 — — — 138,255 Distribution to PBF LLC related to Acquisitions from PBF (175,000 ) — — (175,000 ) Distribution to unitholders (48,043 ) — — — (48,043 ) Contribution from parent — 4,880 353 (1,157 ) 4,076 Proceeds from revolving credit facility 174,700 — — — 174,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (174,536 ) — — — (174,536 ) Deferred financing costs and other (5 ) — — — (5 ) Net cash (used in) provided by financing activities (114,629 ) 4,880 353 (1,157 ) (110,553 ) Net change in cash and cash equivalents 24,182 1,411 — — 25,593 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 42,860 $ 1,411 $ — $ — $ 44,271 * Prior-period financial information has been retrospectively adjusted for the PNGPC Acquisition.
Condensed Balance Sheet	September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 19,014 $ 20,406 $ — $ — $ 39,420 Accounts receivable - affiliates 1 36,044 — — 36,045 Accounts receivable — 1,106 — — 1,106 Prepaid expenses and other current assets 905 1,178 — — 2,083 Due from related parties 33,328 339,093 — (372,421 ) — Total current assets 53,248 397,827 — (372,421 ) 78,654 Property, plant and equipment, net — 675,793 — — 675,793 Other non-current assets — 30 — — 30 Investment in subsidiaries 818,481 — — (818,481 ) — Total assets $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 3,062 $ 16,876 $ — $ — $ 19,938 Accounts payable and accrued liabilities 12,365 17,552 — — 29,917 Affiliate note payable — 11,600 — — 11,600 Deferred revenue — 991 — — 991 Due to related parties 339,093 33,328 — (372,421 ) — Total current liabilities 354,520 80,347 — (372,421 ) 62,446 Long-term debt 533,136 — — — 533,136 Other long-term liabilities — 2,070 — — 2,070 Total liabilities 887,656 82,417 — (372,421 ) 597,652 Commitments and contingencies Equity: Net Investment - Predecessor — 818,481 — (818,481 ) — Common unitholders (1) (18,453 ) — — — (18,453 ) IDR holder - PBF LLC 2,526 — — — 2,526 Total PBF Logistics LP equity (15,927 ) 818,481 — (818,481 ) (15,927 ) Noncontrolling interest — 172,752 — — 172,752 Total equity (15,927 ) 991,233 — (818,481 ) 156,825 Total liabilities and equity $ 871,729 $ 1,073,650 $ — $ (1,190,902 ) $ 754,477 (1) Subsequent to the conversion of the PBFX subordinated units held by PBF LLC, common units held by the public and PBF LLC are shown in total. Refer to Notes 6 “Equity” and 8 “Net Income per Unit” of 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 September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 62,359 $ — $ — $ 62,359 Third-party — 3,135 — — 3,135 Total revenue — 65,494 — — 65,494 Costs and expenses: Operating and maintenance expenses — 15,930 — — 15,930 General and administrative expenses 3,534 — — — 3,534 Depreciation and amortization — 5,610 — — 5,610 Total costs and expenses 3,534 21,540 — — 25,074 (Loss) income from operations (3,534 ) 43,954 — — 40,420 Other income (expenses) Equity in earnings of subsidiaries 43,954 — — (43,954 ) — Interest expense, net (7,416 ) — — — (7,416 ) Amortization of loan fees (332 ) — — — (332 ) Net income 32,672 43,954 — (43,954 ) 32,672 Less: Net income attributable to noncontrolling interest — 3,799 — — 3,799 Net income attributable to the partners 32,672 40,155 — (43,954 ) 28,873 Less: Net income attributable to the IDR holder 2,526 — — — 2,526 Net income attributable to PBF Logistics LP unitholders $ 30,146 $ 40,155 $ — $ (43,954 ) $ 26,347 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 38,112 $ 5,730 $ — $ 43,842 Third-party — 4,591 — — 4,591 Total revenue — 42,703 5,730 — 48,433 Costs and expenses: Operating and maintenance expenses — 9,311 3,592 — 12,903 General and administrative expenses 4,066 1 353 — 4,420 Depreciation and amortization — 2,674 2,673 — 5,347 Total costs and expenses 4,066 11,986 6,618 — 22,670 (Loss) income from operations (4,066 ) 30,717 (888 ) — 25,763 Other income (expenses) Equity in earnings of subsidiaries 29,829 — — (29,829 ) — Interest expense, net (7,280 ) — — — (7,280 ) Amortization of loan fees (416 ) — — — (416 ) Net income (loss) 18,067 30,717 (888 ) (29,829 ) 18,067 Less: Net loss attributable to Predecessor — (297 ) (4,131 ) — (4,428 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 18,067 31,014 1,622 (29,829 ) 20,874 Less: Net income attributable to the IDR holder 1,125 — — — 1,125 Net income attributable to PBF Logistics LP unitholders $ 16,942 $ 31,014 $ 1,622 $ (29,829 ) $ 19,749 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 176,916 $ — $ — $ 176,916 Third-party — 11,384 — — 11,384 Total revenue — 188,300 — — 188,300 Costs and expenses: Operating and maintenance expenses — 47,203 — — 47,203 General and administrative expenses 12,947 — — — 12,947 Depreciation and amortization — 16,672 — — 16,672 Total costs and expenses 12,947 63,875 — — 76,822 (Loss) income from operations (12,947 ) 124,425 — — 111,478 Other income (expenses) Equity in earnings of subsidiaries 124,425 — — (124,425 ) — Interest expense, net (22,493 ) — — — (22,493 ) Amortization of loan fees (1,125 ) — — — (1,125 ) Net income 87,860 124,425 — (124,425 ) 87,860 Less: Net loss attributable to Predecessor — (150 ) — — (150 ) Less: Net income attributable to noncontrolling interest — 11,218 — — 11,218 Net income attributable to the partners 87,860 113,357 — (124,425 ) 76,792 Less: Net income attributable to the IDR holder 6,319 — — — 6,319 Net income attributable to PBF Logistics LP unitholders $ 81,541 $ 113,357 $ — $ (124,425 ) $ 70,473 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 112,626 $ 5,730 $ — $ 118,356 Third-party — 7,285 — — 7,285 Total revenue — 119,911 5,730 — 125,641 Costs and expenses: Operating and maintenance expenses — 23,293 3,592 — 26,885 General and administrative expenses 13,540 3 353 — 13,896 Depreciation and amortization — 6,870 2,673 — 9,543 Total costs and expenses 13,540 30,166 6,618 — 50,324 (Loss) income from operations (13,540 ) 89,745 (888 ) — 75,317 Other income (expenses) Equity in earnings of subsidiaries 88,857 — — (88,857 ) — Interest expense, net (21,298 ) — — — (21,298 ) Amortization of loan fees (1,261 ) — — — (1,261 ) Net income (loss) 52,758 89,745 (888 ) (88,857 ) 52,758 Less: Net loss attributable to Predecessor — (954 ) (4,131 ) — (5,085 ) Less: Net income attributable to noncontrolling interest — — 1,621 — 1,621 Net income attributable to the partners 52,758 90,699 1,622 (88,857 ) 56,222 Less: Net income attributable to the IDR holder 2,765 — — — 2,765 Net income attributable to PBF Logistics LP unitholders $ 49,993 $ 90,699 $ 1,622 $ (88,857 ) $ 53,457 * 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 Nine Months Ended September 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 87,860 $ 124,425 $ — $ (124,425 ) $ 87,860 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 16,672 — — 16,672 Amortization of deferred financing fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (124,425 ) — — 124,425 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaid expenses and other current assets (599 ) 270 — — (329 ) Accounts payable - affiliates 1,392 (892 ) — — 500 Accounts payable and accrued liabilities 5,817 1,888 — — 7,705 Amounts due to (from) related parties 64,063 (64,063 ) — — — Deferred revenue — 39 — — 39 Other assets and liabilities (7 ) (1,121 ) — — (1,128 ) Net cash provided by operating activities 39,865 81,100 — — 120,965 Cash flows from investing activities: Toledo Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (61,344 ) — — (61,344 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (10,550 ) — — 10,550 — Net cash provided by (used in) investing activities 29,474 (71,441 ) — 10,550 (31,417 ) Cash flows from financing activities: Distribution to unitholders (62,794 ) — — — (62,794 ) Distribution to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 16,007 — (10,550 ) 5,457 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (102,458 ) (1,341 ) — (10,550 ) (114,349 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and equivalents, end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2016* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income (loss) $ 52,758 $ 89,745 $ (888 ) $ (88,857 ) $ 52,758 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization — 6,870 2,673 — 9,543 Amortization of deferred financing fees 1,261 — — — 1,261 Unit-based compensation expense 3,673 — — — 3,673 Equity in earnings of subsidiaries (88,857 ) — — 88,857 — Changes in operating assets and liabilities: Accounts receivable - affiliates (82 ) (510 ) (5,730 ) — (6,322 ) Accounts receivable — (3,981 ) — — (3,981 ) Prepaid expenses and other current assets (150 ) 2,384 — — 2,234 Accounts payable - affiliates (20 ) (1,345 ) 288 — (1,077 ) Accounts payable and accrued liabilities 6,817 (558 ) 3,304 — 9,563 Amounts due to (from) related parties 88,935 (88,935 ) — — — Deferred revenue — 889 — — 889 Other assets and liabilities (271 ) 15 — — (256 ) Net cash provided by (used in) operating activities 64,064 4,574 (353 ) — 68,285 Cash flows from investing activities: Plains Asset Purchase (98,373 ) — — — (98,373 ) Expenditures for property, plant and equipment — (8,043 ) — — (8,043 ) Purchase of marketable securities (1,779,997 ) — — — (1,779,997 ) Maturities of marketable securities 1,954,274 — — — 1,954,274 Investment in subsidiaries (1,157 ) — — 1,157 — Net cash provided by (used in) investing activities 74,747 (8,043 ) — 1,157 67,861 Cash flows from financing activities: Proceeds from issuance of common units, net of underwriters’ discount and commissions 138,255 — — — 138,255 Distribution to PBF LLC related to Acquisitions from PBF (175,000 ) — — (175,000 ) Distribution to unitholders (48,043 ) — — — (48,043 ) Contribution from parent — 4,880 353 (1,157 ) 4,076 Proceeds from revolving credit facility 174,700 — — — 174,700 Repayment of revolving credit facility (30,000 ) — — — (30,000 ) Repayment of term loan (174,536 ) — — — (174,536 ) Deferred financing costs and other (5 ) — — — (5 ) Net cash (used in) provided by financing activities (114,629 ) 4,880 353 (1,157 ) (110,553 ) Net change in cash and cash equivalents 24,182 1,411 — — 25,593 Cash and equivalents, beginning of period 18,678 — — — 18,678 Cash and equivalents, end of period $ 42,860 $ 1,411 $ — $ — $ 44,271 * 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	Sep. 30, 2017	Sep. 30, 2016
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 8,043
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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Aug. 31, 2016
Business Acquisition [Line Items]
Maturities of marketable securities			$ 115,060	$ 1,954,274
Repayment of term loan			39,664	174,536
Affiliate	$ 62,359	$ 43,842	176,916	118,356
Total revenue	65,494	48,433	188,300	125,641
Net Income (loss)	32,672	18,067	87,860	52,758
Acquisition related costs	$ 28	$ 1,310	$ 533	$ 3,888
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	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 8,043
Maturities of marketable securities			$ 115,060	1,954,274
Repayment of term loan			$ 39,664	$ 174,536
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	Sep. 30, 2016
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 8,043
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	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Marketable securities - current	$ 0	$ 40,024
Cash and cash equivalents	39,420	64,221	$ 44,271	$ 44,271	$ 18,678
Due from Related Parties, Current	36,045	37,863
Accounts receivable	1,106	4,294
Prepaid expenses and other current assets	2,083	1,657
Total current assets	78,654	148,059
Property, plant and equipment, net	675,793	608,802
Affiliate note payable	11,600	0
Deferred revenue	991	952
Other long-term liabilities	2,070	3,161
Total assets	754,477	756,861
Current portion of long-term debt	0	39,664
Accounts payable - affiliates	19,938	7,631
Accounts payable and accrued liabilities	29,917	20,871
Total current liabilities	62,446	69,118
Total liabilities	597,652	604,290
Long-term debt	533,136	532,011
Net Investment - Predecessor	0	6,231
Total PBF Logistics LP equity	(15,927)	(27,311)
Noncontrolling interest	172,752	179,882
Total liabilities and equity	754,477	756,861
Total equity	156,825	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	(18,453)	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
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	$ 2,526	$ 1,266

ACQUISITIONS INCOME STATEMENT-

ACQUISITIONS INCOME STATEMENT- 6 MONTHS 6-30-2017 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Affiliate	$ 62,359	$ 43,842	$ 176,916	$ 118,356
Operating and maintenance expenses	15,930	12,903	47,203	26,885
General and administrative expenses	3,534	4,420	12,947	13,896
Depreciation and amortization	5,610	5,347	16,672	9,543
Total costs and expenses	25,074	22,670	76,822	50,324
Income from operations	40,420	25,763	111,478	75,317
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor	0	(4,428)	(150)	(5,085)
Net income attributable to PBF Logistics LP unitholders	26,347	19,749	70,473	53,457
Third-party	3,135	4,591	11,384	7,285
Total revenue	65,494	48,433	188,300	125,641
Less: Net income attributable to noncontrolling interest	3,799	1,621	11,218	1,621
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to the partners	$ 28,873	20,874	76,792	56,222
PBF Logistics LP [Member]
Affiliate		43,842	176,916	118,356
Operating and maintenance expenses		12,814	47,163	26,555
General and administrative expenses		4,419	12,947	13,893
Depreciation and amortization		5,140	16,562	8,922
Total costs and expenses		22,373	76,672	49,370
Income from operations		26,060	111,628	76,271
Interest expense, net		(7,280)	(22,493)	(21,298)
Amortization of loan fees		(416)	(1,125)	(1,261)
Net income		18,364	88,010	53,712
Less: Net loss attributable to Predecessor		(4,131)	0	(4,131)
Net income attributable to PBF Logistics LP unitholders		19,749	70,473	53,457
Third-party		4,591	11,384	7,285
Total revenue		48,433	188,300	125,641
Less: Net income attributable to noncontrolling interest		1,621	11,218	1,621
Less: Net income attributable to the IDR holder		1,125	6,319	2,765
Net income attributable to the partners		20,874	76,792	56,222
PNGPC Predecessor [Member]
Affiliate		0	0	0
Operating and maintenance expenses		89	40	330
General and administrative expenses		1	0	3
Depreciation and amortization		207	110	621
Total costs and expenses		297	150	954
Income from operations		(297)	(150)	(954)
Interest expense, net		0	0	0
Amortization of loan fees		0	0	0
Net income		(297)	(150)	(954)
Less: Net loss attributable to Predecessor		(297)	150	(954)
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	0	0
Less: Net income attributable to the IDR holder		0	0	0
Net income attributable to the partners		$ 0	$ 0	$ 0

ACQUISITIONS INCOME STATEMENT34

ACQUISITIONS INCOME STATEMENT- 3 MTHS 3-31-16 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Affiliate	$ 62,359	$ 43,842	$ 176,916	$ 118,356
Operating and maintenance expenses	15,930	12,903	47,203	26,885
General and administrative expenses	3,534	4,420	12,947	13,896
Depreciation and amortization	5,610	5,347	16,672	9,543
Total costs and expenses	25,074	22,670	76,822	50,324
Income from operations	40,420	25,763	111,478	75,317
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor	0	(4,428)	(150)	(5,085)
Third-party	3,135	4,591	11,384	7,285
Total revenue	65,494	48,433	188,300	125,641
Less: Net income attributable to noncontrolling interest	3,799	1,621	11,218	1,621
Net income attributable to the partners	28,873	20,874	76,792	56,222
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders	$ 26,347	19,749	70,473	53,457
PNGPC Predecessor [Member]
Affiliate		0	0	0
Operating and maintenance expenses		89	40	330
General and administrative expenses		1	0	3
Depreciation and amortization		207	110	621
Total costs and expenses		297	150	954
Income from operations		(297)	(150)	(954)
Interest expense, net		0	0	0
Amortization of loan fees		0	0	0
Net income		(297)	(150)	(954)
Less: Net loss attributable to Predecessor		(297)	150	(954)
Third-party		0	0	0
Total revenue		0	0	0
Less: Net income attributable to noncontrolling interest		0	0	0
Net income attributable to the partners		0	0	0
Less: Net income attributable to the IDR holder		0	0	0
Net income attributable to PBF Logistics LP unitholders		0	0	0
PBF Logistics LP [Member]
Affiliate		43,842	176,916	118,356
Operating and maintenance expenses		12,814	47,163	26,555
General and administrative expenses		4,419	12,947	13,893
Depreciation and amortization		5,140	16,562	8,922
Total costs and expenses		22,373	76,672	49,370
Income from operations		26,060	111,628	76,271
Interest expense, net		(7,280)	(22,493)	(21,298)
Amortization of loan fees		(416)	(1,125)	(1,261)
Net income		18,364	88,010	53,712
Less: Net loss attributable to Predecessor		(4,131)	0	(4,131)
Third-party		4,591	11,384	7,285
Total revenue		48,433	188,300	125,641
Less: Net income attributable to noncontrolling interest		1,621	11,218	1,621
Net income attributable to the partners		20,874	76,792	56,222
Less: Net income attributable to the IDR holder		1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders		$ 19,749	$ 70,473	$ 53,457

ACQUISITIONS INCOME STATEMENT35

ACQUISITIONS INCOME STATEMENT- 6MTHS 6-30-16 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Affiliate	$ 62,359	$ 43,842	$ 176,916	$ 118,356
Operating and maintenance expenses	15,930	12,903	47,203	26,885
General and administrative expenses	3,534	4,420	12,947	13,896
Depreciation and amortization	5,610	5,347	16,672	9,543
Costs and Expenses	25,074	22,670	76,822	50,324
Income from operations	40,420	25,763	111,478	75,317
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor	0	(4,428)	(150)	(5,085)
Less: Net income attributable to noncontrolling interest	3,799	1,621	11,218	1,621
Net income attributable to the partners	28,873	20,874	76,792	56,222
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders	26,347	19,749	70,473	53,457
Third-party	3,135	4,591	11,384	7,285
Total revenue	$ 65,494	48,433	188,300	125,641
PBF Logistics LP [Member]
Affiliate		43,842	176,916	118,356
Operating and maintenance expenses		12,814	47,163	26,555
General and administrative expenses		4,419	12,947	13,893
Depreciation and amortization		5,140	16,562	8,922
Costs and Expenses		22,373	76,672	49,370
Income from operations		26,060	111,628	76,271
Interest expense, net		(7,280)	(22,493)	(21,298)
Amortization of loan fees		(416)	(1,125)	(1,261)
Net income		18,364	88,010	53,712
Less: Net loss attributable to Predecessor		(4,131)	0	(4,131)
Less: Net income attributable to noncontrolling interest		1,621	11,218	1,621
Net income attributable to the partners		20,874	76,792	56,222
Less: Net income attributable to the IDR holder		1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders		19,749	70,473	53,457
Third-party		4,591	11,384	7,285
Total revenue		48,433	188,300	125,641
PNGPC Predecessor [Member]
Affiliate		0	0	0
Operating and maintenance expenses		89	40	330
General and administrative expenses		1	0	3
Depreciation and amortization		207	110	621
Costs and Expenses		297	150	954
Income from operations		(297)	(150)	(954)
Interest expense, net		0	0	0
Amortization of loan fees		0	0	0
Net income		(297)	(150)	(954)
Less: Net loss attributable to Predecessor		(297)	150	(954)
Less: Net income attributable to noncontrolling interest		0	0	0
Net income attributable to the partners		0	0	0
Less: Net income attributable to the IDR holder		0	0	0
Net income attributable to PBF Logistics LP unitholders		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	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 725,947	$ 642,284
Accumulated depreciation	(50,154)	(33,482)
Property, plant and equipment, net	675,793	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	194,632	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	338,512	288,867
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 33,821	$ 26,448

DEBT - Outstanding amounts (Det

DEBT - Outstanding amounts (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Oct. 06, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt outstanding	$ 539,200,000		$ 578,864,000
Unamortized debt issuance costs	(6,064,000)		(7,189,000)
Net carrying value of debt	533,136,000		571,675,000
Current portion of long-term debt	0		39,664,000
Long-term debt	$ 533,136,000		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
PBF Logistics LP [Member]
Debt Instrument [Line Items]
Current portion of long-term debt			39,664,000
Long-term debt			$ 532,011,000
New PBFX Senior Notes [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross		$ 175,000,000

DEBT (Details)

DEBT (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Maturities of marketable securities	$ 115,060,000	$ 1,954,274,000
Repayment of term loan	39,664,000	$ 174,536,000
Debt Instrument, Fair Value Disclosure	551,348,000		$ 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 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%
Debt Instrument, Fair Value Disclosure	$ 362,148,000		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	Sep. 30, 2016	Sep. 30, 2017
Debt Instrument [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 8,043
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	Aug. 31, 2017	Jun. 01, 2017	May 16, 2017	Feb. 27, 2017	Aug. 31, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jun. 30, 2016
Capital Unit [Line Items]
Subordinated unit conversion to common units								$ 0
Net Income (Loss) Attributable To Predecessors						$ 0	$ (4,428)	(150)	$ (5,085)
Partners' Capital Account, Contributions								5,457
Partners' Capital, Including Portion Attributable to Noncontrolling Interest						156,825		156,825		$ 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						156,825		156,825
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								(27,311)
Quarterly distributions to unitholders (including IDRs)								(63,623)
Distributions declared						22,943	19,736	66,314	53,606
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								88,010
Unit-based compensation expense								4,515
Partners Equity, End of Period						(15,927)		(15,927)
Proceeds from issuance of common units, net of underwriters’ discount and commissions								0	138,255
Cash distribution	$ 21,797		$ 20,938	$ 20,059
Cash distribution (in dollars per share)	$ 470		$ 460	$ 450
Partners' Capital, Other								(1,007)
TVPC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared								17,348
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, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution	$ 10,783		$ 10,178	$ 9,572
Common Units [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Partners Equity, Beginning of Period								241,275
Distributions declared						20,417	11,621	52,687	30,348
Partners Equity, End of Period						$ (18,453)		$ (18,453)
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned						23,435,349		23,435,349
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned						18,459,497		18,459,497
Common Units [Member] | Limited Partner [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)								(44,108)
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								56,310
Unit-based compensation expense								4,515
Partners Equity, End of Period						$ (18,453)		(18,453)
Partners' Capital, Other								(4)
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	$ 6,990	7,308	$ 20,493
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)								(5,058)
Distributions declared								0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								6,319
Unit-based compensation expense								0
Partners Equity, End of Period						2,526		2,526
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								17,348
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest								11,218
Unit-based compensation expense								0
Partners Equity, End of Period						$ 172,752		172,752
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						211,309		211,309			115,224

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 31, 2017	May 16, 2017	Feb. 27, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 21,797	$ 20,938	$ 20,059
Distributions declared				$ 22,943			$ 19,736			$ 66,314	$ 53,606
Cash distribution (in dollars per share)	$ 470	$ 460	$ 450
Cash distributions paid per unit (in dollars per share)				$ 0.48	$ 0.47	$ 0.46	$ 0.44	$ 0.43	$ 0.42	$ 1.41	$ 1.29
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				$ 22,636			$ 19,486			$ 65,371	$ 52,849
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				2,526			1,125			6,319	2,765
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				20,417			11,621			52,687	30,348
Limited Partner, Subordinated Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				$ 0			$ 6,990			$ 7,308	$ 20,493
Limited Partner, Public [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 11,014	$ 10,760	$ 10,487
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 10,783	$ 10,178	$ 9,572

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense	$ 807	$ 963	$ 4,515	$ 3,673
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	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net Income (loss)		$ 32,672	$ 18,067	$ 87,860	$ 52,758
Distributions declared		22,943	19,736	66,314	53,606
Earnings less distributions		5,930	1,138	10,478	2,616
Net income attributable to the partners		$ 28,873	$ 20,874	$ 76,792	$ 56,222
Weighted-average units outstanding - basic (in shares)		42,127,288	23,492,796	33,280,957	21,094,154
Weighted-average units outstanding - diluted (in shares)		42,161,008	23,571,691	33,309,555	21,103,919
Net income per limited partner unit - basic (in dollars per share)		$ 0.63	$ 0.50	$ 1.69	$ 1.44
Net income per limited partner unit - diluted (in dollars per share)		$ 0.63	$ 0.50	$ 1.69	$ 1.44
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		13,375	257,104	84,750	521,130
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		$ 20,417	$ 11,621	$ 52,687	$ 30,348
Earnings less distributions		5,930	202	3,623	125
Net income attributable to the partners		26,347	11,823	56,310	30,473
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared		0	6,990	7,308	20,493
Earnings less distributions		0	936	6,855	2,491
Net income attributable to the partners		$ 0	$ 7,926	$ 14,163	$ 22,984
Weighted-average units outstanding - basic (in shares)		0	15,886,553	8,787,068	15,886,553
Weighted-average units outstanding - diluted (in shares)		0	15,886,553	8,787,068	15,886,553
Net income per limited partner unit - basic (in dollars per share)		$ 0	$ 0.50	$ 1.61	$ 1.45
Net income per limited partner unit - diluted (in dollars per share)		$ 0	$ 0.50	$ 1.61	$ 1.45
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		$ 2,526	$ 1,125	$ 6,319	$ 2,765
Earnings less distributions		0	0	0	0
Net income attributable to the partners		$ 2,526	$ 1,125	6,319	$ 2,765
Limited Partner [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared				$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 10, 2017USD ($)	Jan. 13, 2017group	Mar. 01, 2011	Sep. 30, 2017USD ($)bbl / d	Dec. 31, 2014gallonlocationshipment	Dec. 31, 2016USD ($)	Aug. 31, 2016
Loss Contingencies [Line Items]
Barrels per day of ethanol loading | bbl / d				10,000
Number of Loading Arms				4
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				$ 2,049,000		$ 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				$ 2,224,000
Torrance Valley Pipeline Company LLC [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies				50,000		$ 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)	Aug. 04, 2017dekatherm_per_day	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	Sep. 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
Paulsboro Natural Gas Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	15 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
PBF Holding [Member] | Paulsboro Natural Gas Pipeline Transportation Services Agreement [Member] | Paulsboro Natural Gas Pipeline [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | dekatherm_per_day	60,000
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)	9 Months Ended
	Sep. 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	Aug. 04, 2017	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. 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			9 Months Ended
	Sep. 30, 2017USD ($)	Mar. 31, 2017	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)renewal	Sep. 30, 2016USD ($)
Related Party Transaction [Line Items]
Number of Contract Renewals | renewal				2
Affiliate	$ 62,359		$ 43,842	$ 176,916	$ 118,356
Operating and maintenance expenses	1,639		1,280	4,918	3,523
General and administrative expenses	$ 1,890		$ 1,201	$ 5,174	$ 3,460
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		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment			2
Total revenue	$ 65,494	$ 48,433	$ 188,300	$ 125,641
Depreciation and amortization	5,610	5,347	16,672	9,543
Income (loss) from operations	40,420	25,763	111,478	75,317
Interest expense, net and amortization of loan fees	7,748	7,696	23,618	22,559
Capital expenditures	15,056	4,603	71,441	106,416
Total assets	754,477		754,477		$ 756,861
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	59,907	42,951	171,449	109,315
Depreciation and amortization	4,989	4,752	14,830	7,713
Income (loss) from operations	41,056	27,848	114,950	81,463
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	8,763	4,511	56,596	105,124
Total assets	664,251		664,251		606,898
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	5,587	5,482	16,851	16,326
Depreciation and amortization	621	595	1,842	1,830
Income (loss) from operations	2,898	2,335	9,475	7,750
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	6,293	92	14,845	1,292
Total assets	70,306		70,306		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	(3,534)	(4,420)	(12,947)	(13,896)
Interest expense, net and amortization of loan fees	7,748	7,696	23,618	22,559
Capital expenditures	0	$ 0	0	$ 0
Total assets	$ 19,920		$ 19,920		$ 92,588

SUBSEQUENT EVENTS Subsequent ev

SUBSEQUENT EVENTS Subsequent event (Details) - USD ($)	Nov. 02, 2017	Oct. 06, 2017	Sep. 30, 2017
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.48
New PBFX Senior Notes [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt, Gross		$ 175,000,000
Senior Secured Notes [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.875%

CONDENSED CONSOLIDATING FINAN51

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING BALANCE SHEET (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2015
Cash and cash equivalents	$ 39,420	$ 64,221	$ 44,271	$ 44,271	$ 18,678
Marketable securities - current	0	40,024
Due from Affiliates	0	0
Prepaid expenses and other current assets	2,083	1,657
Due from Related Parties, Current	36,045	37,863
Accounts receivable	1,106	4,294
Total current assets	78,654	148,059
Property, plant and equipment, net	675,793	608,802
Other non-current assets	30	0
Investment in subsidiaries	0	0
Total assets	754,477	756,861
Accounts payable - affiliates	19,938	7,631
Due to Affiliate	0	0
Accounts payable and accrued liabilities	29,917	20,871
Current portion of long-term debt	0	39,664
Affiliate note payable	11,600	0
Deferred revenue	991	952
Total current liabilities	62,446	69,118
Long-term debt	533,136	532,011
Other long-term liabilities	2,070	3,161
Total liabilities	597,652	604,290
Net Investment - Predecessor	0	6,231
Total PBF Logistics LP equity	(15,927)	(27,311)
Noncontrolling interest	172,752	179,882
Total equity	156,825	152,571
Total liabilities and equity	754,477	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	2,526	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	(18,453)	241,275
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	0	0		0	0
Marketable securities - current		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
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	20,406	12,088		1,411	0
Marketable securities - current		0
Due from Affiliates	339,093	246,870
Prepaid expenses and other current assets	1,178	1,351
Due from Related Parties, Current	36,044	37,738
Accounts receivable	1,106	4,294
Total current assets	397,827	302,341
Property, plant and equipment, net	675,793	608,802
Other non-current assets	30
Investment in subsidiaries	0	0
Total assets	1,073,650	911,143
Accounts payable - affiliates	16,876	5,961
Due to Affiliate	33,328	5,168
Accounts payable and accrued liabilities	17,552	15,152
Current portion of long-term debt		0
Affiliate note payable	11,600
Deferred revenue	991	952
Total current liabilities	80,347	27,233
Long-term debt	0	0
Other long-term liabilities	2,070	3,161
Total liabilities	82,417	30,394
Net Investment - Predecessor	818,481	700,867
Total PBF Logistics LP equity	818,481	700,867
Noncontrolling interest	172,752	179,882
Total equity	991,233	880,749
Total liabilities and equity	1,073,650	911,143
Operating Segments [Member] | Subsidiary Issuer [Member]
Cash and cash equivalents	19,014	52,133		42,860	18,678
Marketable securities - current		40,024
Due from Affiliates	33,328	5,168
Prepaid expenses and other current assets	905	306
Due from Related Parties, Current	1	125
Accounts receivable	0	0
Total current assets	53,248	97,756
Property, plant and equipment, net	0	0
Other non-current assets	0
Investment in subsidiaries	818,481	694,636
Total assets	871,729	792,392
Accounts payable - affiliates	3,062	1,670
Due to Affiliate	339,093	246,870
Accounts payable and accrued liabilities	12,365	5,719
Current portion of long-term debt		39,664
Affiliate note payable	0
Deferred revenue	0	0
Total current liabilities	354,520	293,923
Long-term debt	533,136	532,011
Other long-term liabilities	0	0
Total liabilities	887,656	825,934
Net Investment - Predecessor	0	0
Total PBF Logistics LP equity	(15,927)	(33,542)
Noncontrolling interest	0	0
Total equity	(15,927)	(33,542)
Total liabilities and equity	871,729	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	2,526	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	(18,453)	241,275
Consolidation, Eliminations [Member]
Cash and cash equivalents	0	0		$ 0	$ 0
Marketable securities - current		0
Due from Affiliates	(372,421)	(252,038)
Prepaid expenses and other current assets	0	0
Due from Related Parties, Current	0	0
Accounts receivable	0	0
Total current assets	(372,421)	(252,038)
Property, plant and equipment, net	0	0
Other non-current assets	0
Investment in subsidiaries	(818,481)	(694,636)
Total assets	(1,190,902)	(946,674)
Accounts payable - affiliates	0	0
Due to Affiliate	(372,421)	(252,038)
Accounts payable and accrued liabilities	0	0
Current portion of long-term debt		0
Affiliate note payable	0
Deferred revenue	0	0
Total current liabilities	(372,421)	(252,038)
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	(372,421)	(252,038)
Net Investment - Predecessor	(818,481)	(694,636)
Total PBF Logistics LP equity	(818,481)	(694,636)
Noncontrolling interest	0	0
Total equity	(818,481)	(694,636)
Total liabilities and equity	(1,190,902)	(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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Affiliate	$ 62,359	$ 43,842	$ 176,916	$ 118,356
Third-party	3,135	4,591	11,384	7,285
Total revenue	65,494	48,433	188,300	125,641
Operating and maintenance expenses	15,930	12,903	47,203	26,885
General and administrative expenses	3,534	4,420	12,947	13,896
Depreciation and amortization	5,610	5,347	16,672	9,543
Total costs and expenses	25,074	22,670	76,822	50,324
Income from operations	40,420	25,763	111,478	75,317
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor	0	(4,428)	(150)	(5,085)
Less: Net income attributable to noncontrolling interest	(3,799)	(1,621)	(11,218)	(1,621)
Net income attributable to the partners	28,873	20,874	76,792	56,222
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders	26,347	19,749	70,473	53,457
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	3,534	4,066	12,947	13,540
Depreciation and amortization	0	0	0	0
Total costs and expenses	3,534	4,066	12,947	13,540
Income from operations	(3,534)	(4,066)	(12,947)	(13,540)
Equity in earnings (loss) of subsidiaries	43,954	29,829	124,425	88,857
Interest expense, net	(7,416)	(7,280)	(22,493)	(21,298)
Amortization of loan fees	(332)	(416)	(1,125)	(1,261)
Net income	32,672	18,067	87,860	52,758
Less: Net loss attributable to Predecessor		0	0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	32,672	18,067	87,860	52,758
Less: Net income attributable to the IDR holder	2,526	1,125	6,319	2,765
Net income attributable to PBF Logistics LP unitholders	30,146	16,942	81,541	49,993
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	62,359	38,112	176,916	112,626
Third-party	3,135	4,591	11,384	7,285
Total revenue	65,494	42,703	188,300	119,911
Operating and maintenance expenses	15,930	9,311	47,203	23,293
General and administrative expenses	0	1	0	3
Depreciation and amortization	5,610	2,674	16,672	6,870
Total costs and expenses	21,540	11,986	63,875	30,166
Income from operations	43,954	30,717	124,425	89,745
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	43,954	30,717	124,425	89,745
Less: Net loss attributable to Predecessor		(297)	(150)	(954)
Less: Net income attributable to noncontrolling interest	(3,799)	0	(11,218)	0
Net income attributable to the partners	40,155	31,014	113,357	90,699
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	40,155	31,014	113,357	90,699
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Affiliate	0	5,730	0	5,730
Third-party	0	0	0	0
Total revenue	0	5,730	0	5,730
Operating and maintenance expenses	0	3,592	0	3,592
General and administrative expenses	0	353	0	353
Depreciation and amortization	0	2,673	0	2,673
Total costs and expenses	0	6,618	0	6,618
Income from operations	0	(888)	0	(888)
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	(888)	0	(888)
Less: Net loss attributable to Predecessor		(4,131)	0	(4,131)
Less: Net income attributable to noncontrolling interest	0	(1,621)	0	(1,621)
Net income attributable to the partners	0	1,622	0	1,622
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	0	1,622	0	1,622
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	(43,954)	(29,829)	(124,425)	(88,857)
Interest expense, net	0	0	0	0
Amortization of loan fees	0	0	0	0
Net income	(43,954)	(29,829)	(124,425)	(88,857)
Less: Net loss attributable to Predecessor		0	0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	(43,954)	(29,829)	(124,425)	(88,857)
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	$ (43,954)	$ (29,829)	$ (124,425)	$ (88,857)

CONDENSED CONSOLIDATING FINAN53

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Details) - USD ($) $ in Thousands	Apr. 17, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Net income				$ 87,860	$ 52,758
Depreciation and amortization		$ 5,610	$ 5,347	16,672	9,543
Amortization of deferred financing fees		332	416	1,125	1,261
Unit-based compensation expense		807	963	4,515	3,673
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				818	(6,322)
Accounts receivable				3,188	(3,981)
Prepaid expenses and other current assets				(329)	2,234
Accounts payable - affiliates				500	(1,077)
Accounts payable and accrued liabilities				7,705	9,563
Amounts due to/from related parties				0	0
Deferred revenue				39	889
Other assets and liabilities				1,128	256
Net cash provided by operations				120,965	68,285
Payments to Acquire Businesses, Gross					(98,373)
Payments to Acquire Property, Plant, and Equipment					8,043
Expenditures for property, plant and equipment				61,344	8,043
Purchase of marketable securities				(75,036)	(1,779,997)
Maturities of marketable securities				115,060	1,954,274
Investment in subsidiaries				0	0
Net cash (used in) provided by investing activities				(31,417)	67,861
Proceeds from issuance of common units, net of underwriters’ discount and commissions				0	138,255
Distribution to PBF LLC related to Acquisitions from PBF				5,457	4,076
Proceeds from revolving credit facility				0	174,700
Repayment of revolving credit facility				0	30,000
Distributions to unitholders				(62,794)	(48,043)
Contribution from Parent				5,457	4,076
Distributions				(17,348)	(175,000)
Repayment of term loan				(39,664)	(174,536)
Deferred financing costs				0	(5)
Net cash used in financing activities				(114,349)	(110,553)
Net change in cash and cash equivalents				(24,801)	25,593
Cash and cash equivalents		39,420	44,271	39,420	44,271	$ 64,221	$ 44,271	$ 18,678
Guarantor Subsidiaries [Member]
Proceeds from issuance of common units, net of underwriters’ discount and commissions					0
Distributions to unitholders				0
Distributions				(17,348)
Non-Guarantor Subsidiaries [Member]
Proceeds from issuance of common units, net of underwriters’ discount and commissions					0
Distributions to unitholders				0
Distributions				0
PBF LLC [Member]
Distributions				(17,348)	0
Operating Segments [Member] | Subsidiary Issuer [Member]
Net income				87,860	52,758
Depreciation and amortization		0	0	0	0
Amortization of deferred financing fees		332	416	1,125	1,261
Unit-based compensation expense				4,515	3,673
Equity in earnings of subsidiaries		(43,954)	(29,829)	(124,425)	(88,857)
Accounts receivable - affiliates				124	(82)
Accounts receivable				0	0
Prepaid expenses and other current assets				(599)	(150)
Accounts payable - affiliates				1,392	(20)
Accounts payable and accrued liabilities				5,817	6,817
Amounts due to/from related parties				64,063	88,935
Deferred revenue				0	0
Other assets and liabilities				7	271
Net cash provided by operations				39,865	64,064
Payments to Acquire Businesses, Gross					(98,373)
Payments to Acquire Property, Plant, and Equipment					0
Expenditures for property, plant and equipment				0
Purchase of marketable securities				(75,036)	(1,779,997)
Maturities of marketable securities				115,060	1,954,274
Investment in subsidiaries				(10,550)	(1,157)
Net cash (used in) provided by investing activities				29,474	74,747
Proceeds from issuance of common units, net of underwriters’ discount and commissions					138,255
Distribution to PBF LLC related to Acquisitions from PBF				0	0
Proceeds from revolving credit facility					174,700
Repayment of revolving credit facility					30,000
Distributions to unitholders				(62,794)	(48,043)
Distributions				0	(175,000)
Repayment of term loan				(39,664)	(174,536)
Deferred financing costs					(5)
Net cash used in financing activities				(102,458)	(114,629)
Net change in cash and cash equivalents				(33,119)	24,182
Cash and cash equivalents		19,014		19,014		52,133	42,860	18,678
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Net income				124,425	89,745
Depreciation and amortization		5,610	2,674	16,672	6,870
Amortization of deferred financing fees		0	0	0	0
Unit-based compensation expense				0	0
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				694	(510)
Accounts receivable				3,188	(3,981)
Prepaid expenses and other current assets				270	2,384
Accounts payable - affiliates				(892)	(1,345)
Accounts payable and accrued liabilities				1,888	(558)
Amounts due to/from related parties				(64,063)	(88,935)
Deferred revenue				39	889
Other assets and liabilities				1,121	(15)
Net cash provided by operations				81,100	4,574
Payments to Acquire Businesses, Gross					0
Payments to Acquire Property, Plant, and Equipment					8,043
Expenditures for property, plant and equipment				61,344
Purchase of marketable securities				0	0
Maturities of marketable securities				0	0
Investment in subsidiaries				0	0
Net cash (used in) provided by investing activities				(71,441)	(8,043)
Distribution to PBF LLC related to Acquisitions from PBF				16,007	4,880
Proceeds from revolving credit facility					0
Repayment of revolving credit facility					0
Distributions to unitholders					0
Distributions
Repayment of term loan				0	0
Deferred financing costs					0
Net cash used in financing activities				(1,341)	4,880
Net change in cash and cash equivalents				8,318	1,411
Cash and cash equivalents		20,406		20,406		12,088	1,411	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Net income				0	(888)
Depreciation and amortization		0	2,673	0	2,673
Amortization of deferred financing fees		0	0	0	0
Unit-based compensation expense				0	0
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				0	(5,730)
Accounts receivable				0	0
Prepaid expenses and other current assets				0	0
Accounts payable - affiliates				0	288
Accounts payable and accrued liabilities				0	3,304
Amounts due to/from related parties				0	0
Deferred revenue				0	0
Other assets and liabilities				0	0
Net cash provided by operations				0	(353)
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) provided by investing activities				0	0
Distribution to PBF LLC related to Acquisitions from PBF				0	353
Proceeds from revolving credit facility					0
Repayment of revolving credit facility					0
Distributions to unitholders					0
Distributions					0
Repayment of term loan				0	0
Deferred financing costs					0
Net cash used in financing activities				0	353
Net change in cash and cash equivalents				0	0
Cash and cash equivalents		0		0		0	0	0
Consolidation, Eliminations [Member]
Net income				(124,425)	(88,857)
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 of subsidiaries		43,954	$ 29,829	124,425	88,857
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				10,550	1,157
Net cash (used in) provided by investing activities				10,550	1,157
Proceeds from issuance of common units, net of underwriters’ discount and commissions					0
Distribution to PBF LLC related to Acquisitions from PBF				(10,550)	(1,157)
Proceeds from revolving credit facility					0
Repayment of revolving credit facility					0
Distributions to unitholders				0	0
Distributions				0	0
Repayment of term loan				0	0
Deferred financing costs					0
Net cash used in financing activities				(10,550)	(1,157)
Net change in cash and cash equivalents				0	0
Cash and cash equivalents		$ 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]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	us-gaap_SiteContingencyLossExposureNotAccruedBestEstimate	$ 20,000,000
Environmental Insurance Policies, Term of Policies	pbf_EnvironmentalInsurancePoliciesTermOfPolicies	10 years
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