PBF Logistics (PBFX) 10-Q 31 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 29, 2018
Document and Entity Information [Abstract]
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, 2018
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Units, Units Outstanding (in shares)		45,347,196

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 18,022,000	$ 19,664,000	$ 39,420,000	$ 64,221,000
Accounts receivable - affiliates	33,454,000	40,817,000
Accounts receivable	3,010,000	1,423,000
Prepaids and other current assets	3,496,000	1,793,000
Total current assets	57,982,000	63,697,000
Property, plant and equipment, net	736,876,000	684,488,000
Goodwill	6,332,000	0
Other non-current assets	5,660,000	30,000
Total assets	806,850,000	748,215,000
Current liabilities:
Accounts payable - affiliates	17,659,000	8,352,000
Accounts payable and accrued liabilities	24,056,000	19,794,000
Deferred revenue	1,183,000	1,438,000
Total current liabilities	42,898,000	29,584,000
Long-term debt	567,152,000	548,793,000
Other long-term liabilities	1,612,000	2,078,000
Total liabilities	611,662,000	580,455,000
Commitments and contingencies (Note 9)
Net investment - Predecessor	0	10,665,000
Equity:
Total PBF Logistics LP equity	26,425,000	(4,143,000)
Noncontrolling interest	168,763,000	171,903,000
Total equity	195,188,000	167,760,000		163,090,000
Total liabilities and equity	806,850,000	748,215,000
Common Units [Member]
Equity:
Total PBF Logistics LP equity	22,784,000	(17,544,000)
Subordinated Units [Member] | PBF LLC [Member]
Equity:
Total equity			2,526,000	(276,083,000)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Equity:
Total equity			0
Incentive Distribution Rights [Member]
Equity:
Total PBF Logistics LP equity	3,641,000	2,736,000
Incentive Distribution Rights [Member] | PBF LLC [Member]
Equity:
Total PBF Logistics LP equity	3,641,000	2,736,000
Total equity	$ 3,641,000	$ 2,736,000	$ 172,752,000	$ 1,266,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Sep. 30, 2018	Dec. 31, 2017
Common Units [Member]
Common units issued	45,347,196	41,900,708
Common units outstanding	45,347,196	41,900,708

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue:
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
Costs and expenses:
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Total costs and expenses	32,979	26,994	98,096	82,610
Income from operations	37,577	39,201	105,299	107,765
Other expense:
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	$ 18,724	$ 26,347	$ 53,681	$ 70,473
Weighted-average limited partner units outstanding:
Cash Distribution Declared Per Unit	$ 0.50000	$ 0.4800	$ 1.485	$ 1.41
Common Units [Member]
Other expense:
Net income attributable to the partners	$ 18,724	$ 26,347	$ 53,681	$ 56,310
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 0.42	$ 0.63	$ 1.25	$ 1.69
Common - diluted (in dollars per share)	$ 0.42	$ 0.63	$ 1.25	$ 1.69
Weighted-average limited partner units outstanding:
Common - basic (in shares)	44,518,365	42,127,288	42,965,502	33,280,957
Common - diluted (in shares)	44,612,522	42,161,008	43,015,817	33,309,555
Subordinated Units [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)	$ 0	$ 0	$ 0	$ 1.61
Weighted-average limited partner units outstanding:
Subordinated - basic and diluted (in shares)	0	0	0	8,787,068

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net income	$ 74,359,000	$ 84,147,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,185,000	17,096,000
Amortization of loan fees and debt premium	1,256,000	1,125,000
Unit-based compensation expense	4,549,000	4,515,000
Changes in operating assets and liabilities:
Accounts receivable - affiliates	7,363,000	818,000
Accounts receivable	(1,587,000)	3,188,000
Prepaids and other current assets	(1,703,000)	(329,000)
Accounts payable - affiliates	9,307,000	500,000
Accounts payable and accrued liabilities	4,624,000	7,705,000
Deferred revenue	(255,000)	39,000
Other assets and liabilities	(1,516,000)	(1,128,000)
Net cash provided by operating activities	117,582,000	117,676,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	(28,627,000)	(62,003,000)
Purchases of marketable securities	0	(75,036,000)
Maturities of marketable securities	0	115,060,000
Net cash used in investing activities	(86,627,000)	(32,076,000)
Cash flows from financing activities:
Net proceeds from issuance of common units	34,820,000	0
Distributions to unitholders	(72,471,000)	(62,794,000)
Distributions to TVPC members	(16,250,000)	(17,348,000)
Contribution from parent	4,201,000	9,405,000
Proceeds from revolving credit facility	64,000,000	0
Repayment of revolving credit facility	(43,700,000)	0
Repayment of term loan	0	(39,664,000)
Deferred financing costs	(3,197,000)	0
Net cash used in financing activities	(32,597,000)	(110,401,000)
Net change in cash and cash equivalents	(1,642,000)	(24,801,000)
Cash and cash equivalents at beginning of year	19,664,000	64,221,000
Cash and cash equivalents at end of period	18,022,000	39,420,000
Supplemental disclosure of non-cash investing and financing activities:
Accrued capital expenditures	85,000	14,859,000
Issuance of affiliate note payable	0	11,600,000
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	0	0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	0	0
Amortization of loan fees and debt premium	0	0
Unit-based compensation expense	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates	0	0
Accounts receivable	0	0
Prepaids and other current assets	0	0
Accounts payable - affiliates	0	0
Accounts payable and accrued liabilities	0	0
Deferred revenue	0	0
Other assets and liabilities	0	0
Net cash provided by operating activities	0	0
Cash flows from investing activities:
Expenditures for property, plant and equipment	0
Purchases of marketable securities		0
Maturities of marketable securities		0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Net proceeds from issuance of common units	0
Distributions to unitholders	0	0
Distributions to TVPC members	0	0
Contribution from parent	0	0
Proceeds from revolving credit facility	0
Repayment of revolving credit facility	0
Repayment of term loan		0
Deferred financing costs	0
Net cash used in financing activities	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of year	0	0
Cash and cash equivalents at end of period	0	0
Development Assets Acquisition [Member]
Supplemental disclosure of non-cash investing and financing activities:
Stock Issued During Period, Value, New Issues	$ 31,586,000	$ 0

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION 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, 2018 , owned 99.0% 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 19,953,631 PBFX common units constituting an aggregate 44.0% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights (“IDRs”), with the remaining 56.0% limited partner interest owned by public unitholders as of September 30, 2018 . 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, and as a result, the Partnership continues to generate a substantial majority of its revenue from transactions with PBF Holding. Additionally, certain of PBFX’s assets also generate revenue from third-party transactions. On April 16, 2018, the Partnership’s wholly-owned subsidiary, PBF Logistics Products Terminals LLC (“PLPT”), completed the purchase of two refined product terminals located in Knoxville, Tennessee, which include product tanks, pipeline connections to the Colonial and Plantation pipeline systems and truck loading facilities (the “Knoxville Terminals”) from Cummins Terminals, Inc. (“Cummins”) for total cash consideration of approximately $58,000 , excluding working capital adjustments (the “Knoxville Terminals Purchase”). This acquisition was accounted for as a business combination under U.S. generally accepted accounting principles (“GAAP”). Refer to Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Knoxville Terminals Purchase. On July 16, 2018, PBFX entered into an agreement with Crown Point International, LLC, formerly known as Axeon Specialty Products LLC, to purchase its wholly-owned subsidiary, CPI Operations LLC (the “East Coast Storage Assets Acquisition”) for total consideration of $107,000 , which is comprised of an initial payment at closing of $75,000 with the balance being payable one year after closing. The East Coast Storage Assets Acquisition closed on October 1, 2018. This acquisition will be accounted for as a business combination under GAAP. On July 16, 2018, the Partnership entered into four contribution agreements with PBF LLC pursuant to which PBF Energy contributed to PBFX certain of its subsidiaries (the “Development Assets Contribution Agreements”). Pursuant to the Development Assets Contribution Agreements, the Partnership acquired from PBF LLC all of the issued and outstanding limited liability company interests of: Toledo Rail Logistics Company LLC (“TRLC”), whose assets consist of a loading and unloading rail facility located at PBF Holding’s Toledo Refinery (the “Toledo Rail Products Facility”); Chalmette Logistics Company LLC (“CLC”), whose assets consist of a truck loading rack facility (the “Chalmette Truck Rack”) and a rail yard facility (the “Chalmette Rosin Yard”), both of which are located at PBF Holding’s Chalmette Refinery; Paulsboro Terminaling Company LLC (“PTC”), whose assets consist of a lube oil terminal facility located at PBF Holding’s Paulsboro Refinery (the “Paulsboro Lube Oil Terminal”); and DCR Storage and Loading Company LLC (“DSLC”), whose assets consist of an ethanol storage facility located at PBF Holding’s Delaware City Refinery (the “Delaware Ethanol Storage Facility” and collectively with the Toledo Rail Products Facility, the Chalmette Truck Rack, the Chalmette Rosin Yard, and the Paulsboro Lube Oil Terminal, the “Development Assets”). The acquisition of the Development Assets closed on July 31, 2018 for total consideration of $31,586 , consisting of 1,494,134 common units issued to PBF LLC (the “Development Assets Acquisition”). This acquisition was accounted for as a transfer of assets between entities under common control under GAAP. Refer to Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Development Assets Acquisition. Principles of Combination and Consolidation and Basis of Presentation In connection with, and subsequent to, PBFX’s initial public offering (“IPO”), the Partnership has acquired certain assets from PBF LLC (collectively referred to as the “Contributed Assets”). Such acquisitions completed subsequent to the IPO were made through a series of drop-down transactions with PBF LLC (collectively referred to as the “Acquisitions from PBF”). 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 flows 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, 2017 (the “2017 Form 10-K”) 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 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Development Assets 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, 2018 are not necessarily indicative of the results that may be expected for the full year. The Predecessor generally did not historically operate its respective assets for the purpose of generating revenues independent of other PBF Energy businesses prior to PBFX’s IPO or for assets acquired in the Acquisitions from PBF, prior to the effective dates of each transaction, with the exception of the Paulsboro Lube Oil Terminal. All intercompany accounts and transactions have been eliminated. Summary of Significant Accounting Policies Goodwill Goodwill, related to an acquisition, is calculated as the excess of the purchase price over the fair value of the identifiable net assets and is carried at cost. Goodwill is not amortized for financial reporting purposes; however, it is subject to annual assessment to determine if an impairment of goodwill has occurred. The Partnership performs this impairment review annually as of July 1, or in any period prior to the annual assessment in which the Partnership experiences any circumstances that would indicate an impairment exists, such as disruptions in its business or other significant declines in results. An impairment loss is recorded if the implied fair value of the reporting unit is less than the carrying value. Reporting units are based on a component of the business with discrete financial information that management reviews on a regular basis. The Partnership reviews its reporting units on an annual basis. Intangibles The Partnership’s intangibles are comprised of customer relationships, which were acquired in connection with the Knoxville Terminals Acquisition and were recorded at estimated fair value at the date of acquisition. Intangibles with definite lives are amortized using the straight-line method over their relative estimated useful life, or the period of which they provide an economic benefit. The customer relationships estimated useful life for the Knoxville Terminals Acquisition were determined to be 10 years. Intangible assets are included in “Other non-current assets.” Recently Adopted Accounting Guidance In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606), “Revenue from Contracts with Customers” (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in Accounting Standards Codification 605 “Revenue Recognition” (“ASC 605”), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Partnership adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method. See Note 2 “Revenue” of the Notes to Condensed Consolidated Financial Statements for further details. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide supplementary clarification and implementation guidance for leases related to, among other things, the application of certain practical expedients, the rate implicit in the lease, lessee reassessment of lease classification, lessor reassessment of lease term and purchase options, variable payments that depend on an index or rate and certain transition adjustments (collectively, the Partnership refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”). The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Updated Lease Guidance is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. While early adoption is permitted, the Partnership will not early adopt the Updated Lease Guidance. The Partnership has established a working group to study the implementation of the Updated Lease Guidance and has instituted a task plan designed to meet the requirements and implementation deadline. The Partnership has also evaluated and purchased a lease software system, completed software design and configuration of the system, and substantially completed testing the implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on the Partnership’s consolidated financial statements and related disclosures and has designed and begun implementing business processes and controls to address the new guidance. While the assessment of this standard is ongoing, the Partnership has identified that the most significant impacts of the Updated Lease Guidance will be to bring nearly all leases, with the exception of certain short-term leases, on its balance sheet reflected as right of use assets and lease obligation liabilities as well as accelerating recognition of the interest expense component of financing leases. The new standard will also require additional disclosures for financing and operating leases. The Updated Lease Guidance allows for certain practical expedients, certain of which the Partnership has elected to adopt, including, among others, the expedient to carry forward the classification of leases under current lease guidance once the Updated Lease Guidance becomes effective, the expedient to not include short-term leases on the Partnership’s balance sheet and to avail itself of the additional transition method whereby the Partnership will apply the Updated Lease Guidance on the effective date and recognize a cumulative-effect adjustment to opening retained earnings. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”) to provide updated guidance on goodwill impairment testing. Under ASU 2017-04, goodwill impairment Step 2 would be eliminated. This step required a comparison of the implied fair value and carrying value of goodwill of the reporting unit. Subsequent to the effective date of ASU 2017-04, during the annual, or if applicable, interim goodwill impairment assessment, entities would perform the test by comparing the fair value of the reporting unit with the carrying value of the reporting unit. The impairment charge would be the excess amount of which carrying value is greater than fair value, with the total amount limited to the carrying value of goodwill. ASU 2017-04 is effective for annual or, if applicable, interim goodwill impairment assessments beginning after December 15, 2019. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

REVENUES

REVENUES	9 Months Ended
	Sep. 30, 2017
Revenues [Abstract]
REVENUES	2. REVENUE Adoption of ASC 606 Prior to January 1, 2018, the Partnership recognized revenue from customers when all of the following criteria were met: (i) persuasive evidence of an exchange arrangement existed, (ii) delivery had occurred or services had been rendered, (iii) the buyer’s price was fixed or determinable and (iv) collectability was reasonably assured. Amounts billed in advance of the period in which the service was rendered or product delivered were recorded as deferred revenue. Effective January 1, 2018, the Partnership adopted ASC 606. As a result, the Partnership has changed the accounting policy for the recognition of revenue from contracts with customers as detailed below. The Partnership adopted ASC 606 using the modified retrospective method, which has been applied for the three and nine months ended September 30, 2018 . The Partnership has applied ASC 606 only to those contracts that were not complete as of January 1, 2018. As such, the financial information for prior periods has not been adjusted and continues to be reported under ASC 605. The Partnership did not record a cumulative effect adjustment upon initially applying ASC 606 as there was not a significant impact upon adoption; however, the details of significant qualitative and quantitative disclosure changes upon implementing ASC 606 are discussed below. Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration the Partnership expects to be entitled to in exchange for those goods or services. As noted in Note 11 “Segment Information” of the Notes to Condensed Consolidated Financial Statements, the Partnership’s business consists of two reportable segments: (i) Transportation and Terminaling and (ii) Storage. The following table provides information relating to the Partnership’s revenues for each service category by segment for the periods presented: Three Months Ended Nine Months Ended 2018* 2017* 2018* 2017* Transportation and Terminaling Segment Terminaling $ 31,387 $ 32,599 $ 87,848 $ 95,446 Pipeline 19,886 17,185 57,592 48,762 Other 12,738 10,824 37,375 29,316 Total 64,011 60,608 182,815 173,524 Storage Segment Storage 6,545 5,587 20,580 16,851 Total 6,545 5,587 20,580 16,851 Total Revenue $ 70,556 $ 66,195 $ 203,395 $ 190,375 * Current and prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, storing and pipeline services based on the greater of contractual minimum volume commitments (“MVCs”), as applicable, or the delivery of actual volumes transferred or stored based on contractual rates applied to throughput or storage volumes. Minimum Volume Commitments Transportation and Terminaling The Partnership’s Transportation and Terminaling segment consists of product terminals, pipelines, crude unloading facilities and other facilities capable of handling barges and ships. Certain of these commercial agreements contain MVCs. Under these commercial agreements, if the Partnership’s customer fails to transport its minimum throughput volumes during any specified period, the customer will pay the Partnership a deficiency payment equal to the volume of the deficiency multiplied by the contractual rate then in effect. The deficiency payment is initially recorded as deferred revenue on the Partnership’s balance sheets for all contracts in which the MVC deficiency makeup period is contractually longer than a fiscal quarter. Certain of the Partnership’s customers may apply the amount of any such deficiency payments as a credit for volumes transported on the applicable pipeline or terminal system in excess of its MVC during the following quarters under the terms of the applicable agreement. The Partnership recognizes operating revenues for the deficiency payments when credits are used for volumes transported in excess of MVCs or at the end of the contractual period. If the Partnership determines, based on all available information, that it is remote that the Partnership’s customer will utilize these deficiency payments, the amount of the expected unused credits will be recognized as operating revenues in the period when that determination is made. The use or recognition of the credits is recorded as a reduction to deferred revenue. Storage The Partnership earns storage revenue under the crude oil and refined products storage contracts through capacity reservation agreements, where the Partnership collects a fee for reserving storage capacity for customers in its facilities. Customers generally pay reservation fees based on the level of storage capacity reserved rather than the actual volumes stored. As of September 30, 2018 , future fees for MVCs to be received related to noncancelable commercial terminaling, pipeline and storage agreements were as follows: 2018 $ 55,218 2019 221,024 2020 222,050 2021 221,759 2022 138,674 Thereafter 483,752 Total MVC payments to be received $ 1,342,477 Leases Certain of the Partnership’s commercial agreements are considered operating leases. Under these leasing agreements, the Partnership provides access to storage tanks and/or use of throughput assets that convey the right to control the use of an identified asset to the customer. The Partnership accounts for these transactions under ASC 840 “Leases.” These lease arrangements accounted for $31,514 and $91,439 of the Partnership’s revenue for the three and nine months ended September 30, 2018 , respectively, which have been retrospectively adjusted for the Development Assets Acquisition. Deferred Revenue The Partnership records deferred revenues when cash payments are received or due in advance of performance, including amounts which are refundable. Deferred revenue was $1,183 and $1,438 as of September 30, 2018 and December 31, 2017, respectively. The decrease in the deferred revenue balance as of September 30, 2018 is primarily driven by the timing and extent of cash payments received in advance of satisfying the Partnership’s performance obligations for the comparative periods. The Partnership’s payment terms vary by the type and location of our customer and the services offered. The period between invoicing and when payment is due is not significant (i.e., generally within two months). For certain services and customer types, the Partnership requires payment before the services are performed for the customer. Significant Judgment and Practical Expedients For performance obligations, the Partnership determined that customers are able to obtain control of these services over time. The Partnership determined that these performance obligations, which are satisfied over time, are considered a series that generally have the same pattern of transfer to customers. For stand ready performance obligations, the Partnership generally recognizes revenue over time on a straight-line basis under the time-elapsed output method as the Partnership believes this is a reasonable basis in determining how customers obtain the benefits of the Partnership’s services. For non-stand ready performance obligations, the Partnership generally recognizes revenue over time based on actual performance (current period volumes multiplied by the applicable rate per unit of volume) as the Partnership believes this accurately depicts the transfer of benefits to customers. The Partnership did not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Partnership recognizes revenue at the amount to which the Partnership has the right to invoice for services performed.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Knoxville Terminals Purchase On April 16, 2018, the Partnership’s wholly-owned subsidiary, PLPT, completed the third-party Knoxville Terminals Purchase. The Knoxville Terminals consist of two refined product terminals located in Knoxville, Tennessee, which include product tanks, pipeline connections to the Colonial and Plantation pipeline systems and truck loading facilities. The aggregate purchase price for the Knoxville Terminals Purchase was $58,000 , excluding working capital. The consideration was financed through a combination of cash on hand and borrowings under the Partnership’s Revolving Credit Facility (as defined in Note 6 “Debt” of the Notes to Condensed Consolidated Financial Statements). PBFX accounted for the Knoxville Terminals Purchase 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. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. The fair value allocation is subject to adjustment pending completion of the final purchase valuation which was in process as of September 30, 2018. The total purchase consideration and the estimated fair values of the assets and liabilities at the effective date of the Knoxville Terminals Purchase were as follows: Purchase Price Gross purchase price $ 58,000 Working capital 356 Total consideration $ 58,356 Fair Value Allocation Prepaids and other current assets $ 356 Property, plant and equipment 45,768 Intangibles 5,900 Goodwill 6,332 Estimated fair value of net assets acquired $ 58,356 The Partnership’s condensed consolidated financial statements for the three and nine months ended September 30, 2018 include the results of operations of the Knoxville Terminals since April 16, 2018, during which period the Knoxville Terminals contributed affiliate revenue of $385 , third-party revenue of $3,180 and net income of $1,072 . On an unaudited pro forma basis, the revenues and net income of PBFX assuming the acquisition had occurred on January 1, 2017, for the periods indicated, are shown below. The unaudited pro forma information does not purport to present what PBFX’s actual results would have been had the Knoxville Terminals Purchase occurred on January 1, 2017, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Knoxville Terminals Purchase financing. Nine Months Ended September 30, 2018* Nine Months Ended September 30, 2017* Pro forma revenues $ 206,925 $ 201,076 Pro forma net income attributable to PBF Logistics LP unitholders: 54,093 69,807 Pro forma net income available per limited partner units: Common units - basic $ 1.26 $ 1.68 Common units - diluted 1.26 1.68 Subordinated units - basic and diluted — 1.60 * Current and prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. Development Assets Acquisition On July 31, 2018, the Partnership closed the Development Assets Acquisition. Pursuant to the Development Assets Contribution Agreements, the Partnership acquired from PBF LLC all of the issued and outstanding limited liability company interests of TRLC, whose assets consist of the Toledo Rail Products Facility; CLC, whose assets consist of the Chalmette Truck Rack and the Chalmette Rosin Yard; PTC, whose assets consist of the Paulsboro Lube Oil Terminal; and DSLC, whose assets consist of the Delaware Ethanol Storage Facility. In connection with the Development Asset Acquisition, the Partnership entered into various commercial agreements with PBF Holding and assumed a commercial agreement with a third-party. The Development Assets Acquisition closed on July 31, 2018 for total consideration of $31,586 , consisting of 1,494,134 common units issued to PBF LLC. As the Development Assets Acquisition was considered a transfer of assets between entities under common control, TRLC’s, CLC’s, PTC’s and DSLC’s assets and liabilities were transferred at their historical carrying value, or $12,677 , as of July 31, 2018. The financial information of PBFX contained herein has been retrospectively adjusted to include the historical results of the Development Assets, with the exception of the Delaware Ethanol Storage Facility, which is considered an asset purchase, as if the Development Assets were owned by the Partnership for all periods presented. Net loss attributable to the Development Assets 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 Development Assets Acquisition as of and for the periods presented. December 31, 2017 PBF Logistics Development Assets Consolidated ASSETS Current assets: Cash and cash equivalents $ 19,664 $ — $ 19,664 Accounts receivable - affiliates 40,817 — 40,817 Accounts receivable 1,423 — 1,423 Prepaids and other current assets 1,793 — 1,793 Total current assets 63,697 — 63,697 Property, plant and equipment, net 673,823 10,665 684,488 Other non-current assets 30 — 30 Total assets $ 737,550 $ 10,665 $ 748,215 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 8,352 $ — $ 8,352 Accounts payable and accrued liabilities 19,794 — 19,794 Deferred revenue 1,438 — 1,438 Total current liabilities 29,584 — 29,584 Long-term debt 548,793 — 548,793 Other long-term liabilities 2,078 — 2,078 Total liabilities 580,455 — 580,455 Commitments and contingencies (Note 9) Equity: Net investment - Predecessor — 10,665 10,665 Common unitholders (17,544 ) — (17,544 ) IDR holder - PBF LLC 2,736 — 2,736 Total PBF Logistics LP equity (14,808 ) 10,665 (4,143 ) Noncontrolling interest 171,903 — 171,903 Total equity 157,095 10,665 167,760 Total liabilities and equity $ 737,550 $ 10,665 $ 748,215 Three Months Ended September 30, 2018 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 66,140 $ — $ 66,140 Third-party 3,889 527 4,416 Total revenue 70,029 527 70,556 Costs and expenses: Operating and maintenance expenses 20,268 535 20,803 General and administrative expenses 4,725 — 4,725 Depreciation and amortization 7,379 72 7,451 Total costs and expenses 32,372 607 32,979 Income (loss) from operations 37,657 (80 ) 37,577 Other expense: Interest expense, net (10,070 ) — (10,070 ) Amortization of loan fees and debt premium (497 ) — (497 ) Net income (loss) 27,090 (80 ) 27,010 Less: Net loss attributable to Predecessor — (80 ) (80 ) Less: Net income attributable to noncontrolling interest 4,725 — 4,725 Net income attributable to the partners 22,365 — 22,365 Less: Net income attributable to the IDR holder 3,641 — 3,641 Net income attributable to PBF Logistics LP unitholders $ 18,724 $ — $ 18,724 Three Months Ended September 30, 2017 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 62,359 $ — $ 62,359 Third-party 3,135 701 3,836 Total revenue 65,494 701 66,195 Costs and expenses: Operating and maintenance expenses 15,930 1,774 17,704 General and administrative expenses 3,534 — 3,534 Depreciation and amortization 5,610 146 5,756 Total costs and expenses 25,074 1,920 26,994 Income (loss) from operations 40,420 (1,219 ) 39,201 Other expense: Interest expense, net (7,416 ) — (7,416 ) Amortization of loan fees and debt premium (332 ) — (332 ) Net income (loss) 32,672 (1,219 ) 31,453 Less: Net loss attributable to Predecessor — (1,219 ) (1,219 ) Less: Net income attributable to noncontrolling interest 3,799 — 3,799 Net income attributable to the partners 28,873 — 28,873 Less: Net income attributable to the IDR holder 2,526 — 2,526 Net income attributable to PBF Logistics LP unitholders $ 26,347 $ — $ 26,347 Nine Months Ended September 30, 2018 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 190,789 $ — $ 190,789 Third-party 10,677 1,929 12,606 Total revenue 201,466 1,929 203,395 Costs and expenses: Operating and maintenance expenses 57,427 3,980 61,407 General and administrative expenses 15,504 — 15,504 Depreciation and amortization 20,793 392 21,185 Total costs and expenses 93,724 4,372 98,096 Income (loss) from operations 107,742 (2,443 ) 105,299 Other expense: Interest expense, net (29,684 ) — (29,684 ) Amortization of loan fees and debt premium (1,256 ) — (1,256 ) Net income (loss) 76,802 (2,443 ) 74,359 Less: Net loss attributable to Predecessor — (2,443 ) (2,443 ) Less: Net income attributable to noncontrolling interest 13,110 — 13,110 Net income attributable to the partners 63,692 — 63,692 Less: Net income attributable to the IDR holder 10,011 — 10,011 Net income attributable to PBF Logistics LP unitholders $ 53,681 $ — $ 53,681 Nine Months Ended September 30, 2017 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 176,916 $ — $ 176,916 Third-party 11,384 2,075 13,459 Total revenue 188,300 2,075 190,375 Costs and expenses: Operating and maintenance expenses 47,203 5,364 52,567 General and administrative expenses 12,947 — 12,947 Depreciation and amortization 16,672 424 17,096 Total costs and expenses 76,822 5,788 82,610 Income (loss) from operations 111,478 (3,713 ) 107,765 Other expense: Interest expense, net (22,493 ) — (22,493 ) Amortization of loan fees and debt premium (1,125 ) — (1,125 ) Net income (loss) 87,860 (3,713 ) 84,147 Less: Net loss attributable to Predecessor (150 ) (3,713 ) (3,863 ) 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 Acquisition Expenses PBFX incurred acquisition related costs of $832 and $1,984 for the three and nine months ended September 30, 2018 , respectively, primarily consisting of consulting and legal expenses related to the Knoxville Terminals Purchase, the Development Assets Acquisition, the East Coast Storage Assets Acquisition and other pending and nonconsummated acquisitions. PBFX incurred acquisition related costs of $28 and $533 for the three and nine months ended September 30, 2017 , respectively, primarily consisting of consulting and legal expenses related to the acquisition by PBFX Operating Company LP (“PBF Op Co”), the Partnership’s wholly owned subsidiary, from PBF LLC of all of the issued and outstanding limited liability company interests of Paulsboro Natural Gas Pipeline Company LLC (the “PNGPC Acquisition”) and the purchase of the Toledo, Ohio refined products terminal assets from Sunoco Logistics Partners L.P. (the “Toledo Products Terminal Acquisition”). These costs are included in “General and administrative expenses.”

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consisted of the following: September 30, December 31, 2017* Land $ 102,557 $ 99,707 Pipelines 334,980 333,609 Terminals and equipment 259,506 211,797 Storage facilities 90,194 90,373 Construction in progress 26,362 4,810 813,599 740,296 Accumulated depreciation (76,723 ) (55,808 ) Property, plant and equipment, net $ 736,876 $ 684,488 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. Depreciation expense was $20,915 and $17,096 for the nine months ended September 30, 2018 and 2017 , respectively.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	5. GOODWILL AND INTANGIBLES Goodwill On April 16, 2018, the Partnership’s wholly-owned subsidiary, PLPT, completed the Knoxville Terminals Purchase. As a result of the preliminary purchase price allocation, goodwill was recorded. Refer to Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Knoxville Terminals Purchase and the preliminary purchase price allocation. As of September 30, 2018 , the carrying amount of goodwill was $6,332 , all of which was recorded within the Transportation and Terminaling segment. During the three and nine months ended September 30, 2018 , there have been no changes in the Partnership’s business, or other factors, that would indicate the carrying value of goodwill was impaired. Intangibles As a result of the preliminary purchase price allocation of the Knoxville Terminals Purchase, a customer relationship intangible was recorded. Refer to Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the Knoxville Terminals Purchase and the preliminary purchase price allocation. As of September 30, 2018 , the Partnership’s net intangible balance consisted of the following: September 30, December 31, Customer relationships $ 5,900 $ — Accumulated amortization (270 ) — Total intangibles $ 5,630 $ — Amortization expense was $270 and $0 for the nine months ended September 30, 2018 and 2017 , respectively. The Partnership estimates amortization expense of $590 per year for the next five years.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
DEBT	DEBT Total debt was comprised of the following: September 30, December 31, 2023 Notes $ 525,000 $ 525,000 Revolving credit facility (a) 50,000 29,700 Total debt outstanding 575,000 554,700 Unamortized debt issuance costs (10,810 ) (9,281 ) Unamortized 2023 Notes premium 2,962 3,374 Net carrying value of debt $ 567,152 $ 548,793 ____________________ (a) PBFX had $4,010 outstanding letters of credit and $445,990 available under its Revolving Credit Facility (as defined below) as of September 30, 2018 . On July 30, 2018, the Partnership entered into a $500,000 amended and restated revolving credit facility (as amended, the “Revolving Credit Facility”) with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. The Revolving Credit Facility amends and restates the Partnership’s five -year $360,000 revolving credit facility entered into on May 14, 2014, concurrent with the closing of PBFX’s IPO. The Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. The Partnership has the ability to increase the maximum amount of the Revolving Credit Facility by an aggregate amount of up to $250,000 , to a total facility size of $750,000 , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility includes a $75,000 sublimit for standby letters of credit and a $25,000 sublimit for swingline loans. Obligations under the Revolving Credit Facility are guaranteed by the Partnership’s restricted subsidiaries, and are secured by a first priority lien on the Partnership’s assets and those of the Partnership’s restricted subsidiaries. The maturity date of the Revolving Credit Facility is July 30, 2023, but may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the Revolving Credit Facility will bear interest either at the Base Rate (as defined in the Revolving Credit Facility) plus an applicable margin ranging from 0.75% to 1.75% , or at LIBOR plus an applicable margin ranging from 1.75% to 2.75% . The applicable margin will vary based upon the Partnership’s Consolidated Total Leverage Ratio (as defined in the Revolving Credit Facility). The agreement governing the Revolving Credit Facility contains affirmative and negative covenants customary for revolving credit facilities of this nature which, among other things, limit or restrict the Partnership’s ability and the ability of its restricted subsidiaries to incur or guarantee debt, incur liens, make investments, make restricted payments, amend material contracts, engage in certain business activities, engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets, enter into burdensome agreements, or enter into transactions with affiliates on terms which are not at arm’s length. Additionally, commencing with the Measurement Period (as defined in the Revolving Credit Agreement) which ended on September 30, 2018, the Partnership is required to maintain the following financial ratios, each as defined in the Revolving Credit Agreement: (a) Consolidated Interest Coverage of at least 2.50 to 1.00, (b) Consolidated Total Leverage of not greater than 4.50 to 1.00 and (c) Consolidated Senior Secured Leverage of not greater than 3.50 to 1.00. The Revolving Credit Agreement contains events of default customary for transactions of their nature, including, but not limited to (and subject to grace periods in certain circumstances), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the Revolving Credit Facility or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in the Partnership’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the agreements, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against the Partnership and the collateral as may be available to the lenders under the agreements and related documentation or applicable law. During the nine months ended September 30, 2018 , PBFX paid down $43,700 and subsequently borrowed $64,000 under the Revolving Credit Facility to fund the Knoxville Terminals Purchase and other capital expenditures and working capital requirements. On October 1, 2018, the Partnership borrowed $75,000 to fund the East Coast Storage Assets Acquisition. Refer to Note 12 “Subsequent Events” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the East Coast Storage Assets Acquisition. Fair Value Measurement A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. The estimated fair value of the Revolving Credit Facility approximates its carrying value, categorized as a Level 2 measurement, as this borrowing bears interest based upon short-term floating market interest rates. The estimated fair value of the Partnership’s 6.875% Senior Notes due 2023 (the “2023 Notes”), categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the 2023 Notes and was approximately $539,494 and $544,118 at September 30, 2018 and December 31, 2017 , respectively. The carrying value and fair value of PBFX’s debt, exclusive of unamortized debt issuance costs and unamortized premium on the 2023 Notes, was approximately $575,000 and $589,494 as of September 30, 2018 and $554,700 and $573,818 as of December 31, 2017 , respectively.

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
EQUITY	EQUITY PBFX had 25,393,565 common units outstanding held by the public as of September 30, 2018 . PBF LLC owns 19,953,631 of PBFX’s common units constituting an aggregate 44.0% limited partner interest in PBFX as of September 30, 2018 . Share Activity PBFX’s partnership agreement, as amended, 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. The following table presents changes in PBFX common and subordinated units outstanding: Three Months Ended September 30, 2018 2017 Common Units Common Units Balance at beginning of period 42,073,062 41,890,487 Vesting of phantom units, net of forfeitures 4,250 4,359 New units issued 3,269,884 — Balance at end of period 45,347,196 41,894,846 Nine Months Ended September 30, 2018 2017 Common Units Common Units Subordinated Units - PBF LLC Balance at beginning of period 41,900,708 25,844,118 15,886,553 Vesting of phantom units, net of forfeitures 176,604 164,175 — New units issued 3,269,884 — — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 45,347,196 41,894,846 — On July 16, 2018, the Partnership entered into a common unit purchase agreement with certain funds managed by Tortoise Capital Advisors, L.L.C. providing for the issuance and sale in a registered direct offering (the “Registered Direct Offering”) of an aggregate of 1,775,750 common units for gross proceeds of approximately $35,000 . The Registered Direct Offering closed on July 30, 2018. On July 31, 2018, the Partnership issued 1,494,134 common units, having an aggregate value of $31,586 , to PBF LLC in connection with the Development Assets Acquisition. Additionally, 217,171 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 year ended December 31, 2017 . 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 wholly-owned 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 following tables summarize the changes in the carrying amount of the Partnership’s equity during the nine months ended September 30, 2018 and 2017: Net Investment Common Units IDR Holder Noncontrolling Interest Total Balance at December 31, 2017 $ 10,665 $ (17,544 ) $ 2,736 $ 171,903 $ 167,760 Net loss attributable to the Development Assets (2,443 ) — — — (2,443 ) Contributions to the Development Assets 4,455 — — — 4,455 Allocation of the Development Assets acquired to unitholders (12,677 ) 12,677 — — — Quarterly distributions to unitholders (including IDRs) — (64,341 ) (9,106 ) — (73,447 ) Distributions to TVPC members — — — (16,250 ) (16,250 ) Net income attributable to the partners — 53,681 10,011 13,110 76,802 Unit-based compensation expense — 4,549 — — 4,549 Issuance of common units, net of expenses — 34,820 — — 34,820 Other — (1,058 ) — — (1,058 ) Balance at September 30, 2018 $ — $ 22,784 $ 3,641 $ 168,763 $ 195,188 Net Investment Common Units Subordinated Units - PBF IDR Holder Noncontrolling Interest Total Balance at December 31, 2016 $ 16,750 $ 241,275 $ (276,083 ) $ 1,266 $ 179,882 $ 163,090 Net loss attributable to PNGPC (150 ) — — — — (150 ) Net loss attributable to the Development Assets (3,713 ) — — — — (3,713 ) Sponsor Contributions 9,405 — — — — 9,405 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 ) Distributions 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 unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at September 30, 2017 $ 10,754 $ (18,453 ) $ — $ 2,526 $ 172,752 $ 167,579 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, 2018 , PBFX made distribution payments as follows: Related Earnings Period: Q4 2017 Q1 2018 Q2 2018 Distribution date March 14, 2018 May 30, 2018 August 30, 2018 Record date February 28, 2018 May 15, 2018 August 15, 2018 Per unit $ 0.4850 $ 0.4900 $ 0.4950 To public common unitholders $ 11,369 $ 11,553 $ 12,568 To PBF LLC 11,689 12,000 13,292 Total distribution $ 23,058 $ 23,553 $ 25,860 The allocation of total quarterly distributions to general and limited partners for the three and nine months ended September 30, 2018 and 2017 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.5000 and $0.4800 per unit declared for the three months ended September 30, 2018 and 2017, respectively, $0.4950 and $0.4700 per unit declared for the three months ended June 30, 2018 and 2017, respectively, and $0.4900 and $0.4600 per unit declared for the three months ended March 31, 2018 and 2017, respectively); therefore, the table represents total estimated distributions applicable to the period in which the distributions are earned: Three Months Ended Nine Months Ended 2018 2017 2018 2017 IDR - PBF LLC $ 3,641 $ 2,526 $ 10,011 $ 6,319 Limited partners’ distributions: Common 23,028 20,417 66,792 52,687 Subordinated - PBF LLC — — — 7,308 Total distributions 26,669 22,943 76,803 66,314 Total cash distributions (1) $ 26,315 $ 22,636 $ 75,728 $ 65,371 (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT

NET INCOME PER UNIT	9 Months Ended
	Sep. 30, 2018
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 8,750 and 145,500 anti-dilutive phantom units for the three and nine months ended September 30, 2018 , respectively, compared to 13,375 and 84,750 anti-dilutive phantom units for the three and nine months ended September 30, 2017 , 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 July 30, 2018, PBFX closed the Registered Direct Offering of an aggregate of 1,775,750 common units for gross proceeds of approximately $35,000 . On July 31, 2018, PBFX funded the $31,586 purchase price for the Development Assets Acquisition through the issuance of 1,494,134 common units to PBF LLC. On June 1, 2017, following the May 31, 2017 payment of the cash distribution attributable to the second quarter of 2017, the requirements under PBFX’s partnership agreement, as amended, 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 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 limited partners and IDR holders for that reporting period. Net loss attributable to the Development Assets 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 table shows the calculation of earnings less distributions: Three Months Ended September 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 23,028 $ 3,641 $ 26,669 Earnings less distributions (4,304 ) — (4,304 ) Net income attributable to the partners $ 18,724 $ 3,641 $ 22,365 Weighted-average units outstanding - basic 44,518,365 Weighted-average units outstanding - diluted 44,612,552 Net income per limited partner unit - basic $ 0.42 Net income per limited partner unit - diluted $ 0.42 Three Months Ended September 30, 2017 Limited Partner Common Units 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 42,127,288 Weighted-average units outstanding - diluted 42,161,008 Net income per limited partner unit - basic $ 0.63 Net income per limited partner unit - diluted $ 0.63 Nine Months Ended September 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 66,792 $ 10,011 $ 76,803 Earnings less distributions (13,111 ) — (13,111 ) Net income attributable to the partners $ 53,681 $ 10,011 $ 63,692 Weighted-average units outstanding - basic 42,965,502 Weighted-average units outstanding - diluted 43,015,817 Net income per limited partner unit - basic $ 1.25 Net income per limited partner unit - diluted $ 1.25 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 declared $ 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 33,280,957 8,787,068 Weighted-average units outstanding - diluted 33,309,555 8,787,068 Net income per limited partner unit - basic $ 1.69 $ 1.61 Net income per limited partner unit - diluted $ 1.69 $ 1.61

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Certain of PBFX’s assets are collocated with PBF Holding’s Delaware City Refinery, and are located in Delaware’s coastal zone where certain activities are regulated under the Delaware Coastal Zone Act (the “CZA”). Therefore, determinations regarding the CZA that impact the Delaware City Refinery may potentially adversely impact the Partnership’s assets even if the Partnership is not directly involved. The Delaware City Refinery is appealing a Notice of Penalty Assessment and Secretary’s Order issued in March 2017 (the “2017 Secretary’s Order”), including a $150 fine, alleging violation of a 2013 Secretary’s Order authorizing crude oil shipment by barge (the “2013 Secretary’s Order”). The Delaware Department of Natural Resources and Environmental Control’s (“DNREC”) determined that the Delaware City Refinery had violated the 2013 Secretary’s Order by failing to make timely and full disclosure to DNREC about the nature and extent of certain shipments and had misrepresented the number of shipments that went to other facilities. The Notice of Penalty Assessment and 2017 Secretary’s Order conclude that the 2013 Secretary’s Order was violated by the Delaware City Refinery by shipping crude oil from the Partnership’s Delaware City assets to three locations other than PBF Holding’s 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, the Delaware City Refinery appealed the Notice of Penalty Assessment and 2017 Secretary’s Order. On March 5, 2018, the Notice of Penalty Assessment was settled by DNREC, the Delaware Attorney General and the Delaware City Refinery for $100 . The Delaware City Refinery made no admissions with respect to the alleged violations and agreed to request a CZA status decision prior to making crude oil shipments to destinations other than Paulsboro. The Delaware City Refinery has paid the penalty. The CZA status decision request is being finalized and will be submitted to the DNREC. On December 28, 2016, DNREC issued a CZA permit (the “Ethanol Permit”) to the 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 (the “Coastal Zone Board”) held a public hearing and dismissed the appeal, determining that the appellants did not have standing. The appellants filed an appeal of the Coastal Zone Board’s decision with the Delaware Superior Court (the “Superior Court”) on March 30, 2017. On January 19, 2018, the Superior Court rendered an Opinion regarding the decision of the Coastal Zone Board to dismiss the appeal of the Ethanol Permit for the ethanol project. The Judge determined that the record created by the Coastal Zone Board was insufficient for the Superior Court to make a decision, and therefore remanded the case back to the Coastal Zone Board to address the deficiency in the record. Specifically, the Superior Court directed the Coastal Zone Board to address any evidence concerning whether the appellants’ claimed injuries would be affected by the increased quantity of ethanol shipments. During the hearing before the Coastal Zone Board on standing, one of the appellants’ witnesses made a reference to the flammability of ethanol, without any indication of the significance of flammability/explosivity to specific concerns. Moreover, the appellants did not introduce at the hearing any evidence of the relative flammability of ethanol as compared to other materials shipped to and from the refinery. However, the sole dissenting opinion from the Coastal Zone Board focused on the flammability/explosivity issue, alleging that the appellants’ testimony raised the issue as a distinct basis for potential harms. Once the Coastal Zone Board responds to the remand, it will go back to the Superior Court to complete its analysis and issue a decision. 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 barrels per day, 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 Refinery 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 Delaware City Refinery 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 four refined product terminals from Plains All American Pipeline, L.P. (“Plains”), 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 remaining responsible for any and all additional costs above such amounts during such period. The environmental liability of $1,629 recorded as of September 30, 2018 ( $1,923 as of December 31, 2017 ) represents the present value of expected future costs discounted at a rate of 1.83% . At September 30, 2018 , the undiscounted liability is $1,766 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 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”), was approximately $186 as of September 30, 2018 ( $256 as of December 31, 2017 ). 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 $186 . At September 30, 2018 , 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 purchase of the Toledo, Ohio refined products terminal assets from Sunoco Logistics Partners L.P. (“Sunoco”) by the Partnership’s wholly-owned subsidiary, PLPT, the Partnership did not assume and is currently not aware of any pre-existing environmental obligations. If pre-acquisition environmental obligations are identified, Sunoco is responsible for any liabilities up to $2,000 identified to have occurred since 2002. For liabilities arising prior to 2002, Sunoco is indemnified by the prior owner under an agreement between Sunoco 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. In connection with the Knoxville Terminals Purchase, the Partnership did not assume, and is currently not aware of, any pre-existing environmental obligations. Additionally, the Partnership and Cummins purchased a ten -year, $30,000 environmental insurance policy against unknown environmental liabilities. For items not covered by the insurance policy, Cummins remains responsible for pre-acquisition environmental obligations up to $5,800 .

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
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, 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. See the 2017 Form 10-K for a more complete description of PBFX’s commercial agreements with PBF Holding, including those identified as leases, which were entered into prior to 2018. The following are commercial agreements entered into between PBFX and PBF Holding during 2018: Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 8 months 2 x 5 125,000 barrels per day (“bpd”) PBFX or PBF Holding can declare Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (c) Knoxville Terminals Agreement- Tank Lease (d) 4/16/2018 5 years Evergreen 115,334 barrels (e) Toledo Rail Loading Agreement 7/31/2018 7 years, 5 months 2 x 5 Various (f) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (d) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) The Delaware City Rail Terminaling Services Agreement and the Delaware West Ladder Rack Terminaling Services Agreement each between Delaware City Terminaling Company LLC and PBF Holding were amended effective as of January 1, 2018 with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. (c) The minimum throughput revenue commitment is $894 for year one, $1,788 for year two and $2,683 for year three and thereafter. (d) These commercial agreements with PBF Holding are considered leases. (e) Reflects the overall capacity as stipulated by the storage agreement. The storage MVC is subject to the effective operating capacity of each tank, which can be impacted by routine tank maintenance and other factors. PBF Holding is expected to take full shell capacity by the end of Q4 2018. (f) Under the Toledo Rail Loading Agreement, PBF Holding has minimum throughput commitments for (i) 30 railcars per day of products and (ii) 11.5 railcars per day of premium products. The Toledo Rail Loading Agreement also specifies a maximum throughput rate of 50 railcars per day. Other Agreements In addition to the commercial agreements described above, PBFX has 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. This 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. On July 31, 2018, the Partnership entered into the Fifth Amended and Restated Omnibus Agreement (as amended, the “Omnibus Agreement”) in connection with the Development Assets Acquisition, resulting in an increase of the estimated annual fee to $7,000 . Additionally, PBFX has 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 July 31, 2018, the Partnership entered into the Sixth Amended and Restated Operation and Management Services and Secondment Agreement (as amended, the “Services Agreement”) in connection with the Development Assets Acquisition, resulting in an increase of the annual fee to $8,587 . The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that the Partnership may terminate any service on 30-days’ notice. 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, 2018 2017 2018 2017 Revenue $ 66,140 $ 62,359 $ 190,789 $ 176,916 Operating and maintenance expenses 1,979 1,639 5,327 4,918 General and administrative expenses 1,927 1,890 5,364 5,174

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Partnership’s operations are consolidated into operating segments, which are strategic business units that offer different services in various geographical locations. PBFX has evaluated the performance of each operating segment based on its respective operating income. 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 2017 Form 10-K. The Partnership’s operating segments 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. The Partnership’s Transportation and Terminaling segment consists of operating segments that include product terminals, pipelines, crude unloading facilities and other facilities capable of transporting and handling crude oil, refined products and natural gas. The Partnership’s Storage segment consists of operating segments that include storage facilities capable of handling crude oil, refined products and intermediates. Revenues are generated from third-party transactions as well as commercial agreements entered into with PBF Holding under which the Partnership receives fees for transportation, terminaling and storage of crude oil, refined products and natural gas. The Partnership does not have any foreign operations. Certain general and administrative expenses and interest and financing costs are included in Corporate as they are not directly attributable to a specific reporting 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 operations specific to a reporting segment. Three Months Ended September 30, 2018* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 64,011 $ 6,545 $ — $ 70,556 Depreciation and amortization expense 6,524 927 — 7,451 Income (loss) from operations 38,599 3,703 (4,725 ) 37,577 Interest expense, net and amortization of loan fees and debt premium — — 10,567 10,567 Capital expenditures 20,199 757 — 20,956 Three Months Ended September 30, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 60,608 $ 5,587 $ — $ 66,195 Depreciation and amortization expense 5,135 621 — 5,756 Income (loss) from operations 39,837 2,898 (3,534 ) 39,201 Interest expense, net and amortization of loan fees and debt premium — — 7,748 7,748 Capital expenditures 9,243 6,293 — 15,536 Nine Months Ended September 30, 2018* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 182,815 $ 20,580 $ — $ 203,395 Depreciation and amortization expense 18,408 2,777 — 21,185 Income (loss) from operations 109,059 11,744 (15,504 ) 105,299 Interest expense, net and amortization of loan fees and debt premium — — 30,940 30,940 Capital expenditures, including the Knoxville Terminals Purchase 85,782 845 — 86,627 * Current and prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. Nine Months Ended September 30, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 173,524 $ 16,851 $ — $ 190,375 Depreciation and amortization expense 15,254 1,842 — 17,096 Income (loss) from operations 111,237 9,475 (12,947 ) 107,765 Interest expense, net and amortization of loan fees and debt premium — — 23,618 23,618 Capital expenditures, including the Toledo Products Terminal Acquisition 57,255 14,845 — 72,100 Balance at September 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 718,461 $ 84,620 $ 3,769 $ 806,850 Balance at December 31, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 649,975 $ 86,760 $ 11,480 $ 748,215 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On October 31, 2018, PBF GP’s board of directors announced a cash distribution, based on the results of the third quarter of 2018, of $0.5000 per unit. The distribution is payable on November 30, 2018 to PBFX unitholders of record at the close of business on November 15, 2018. East Coast Storage Assets Acquisition On July 16, 2018, PBFX entered into an agreement with Crown Point International, LLC, to purchase its wholly-owned subsidiary, CPI Operations LLC for total consideration of $107,000 , which is comprised of an initial payment at closing of $75,000 with the balance being payable one year after closing. The East Coast Storage Assets Acquisition closed on October 1, 2018.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2018
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, PNGPC, TRLC, CLC, PTC and DSLC serve as guarantors of the obligations under the 2023 Notes. These guarantees are full and unconditional and joint and several. For purposes of the following footnote, the Partnership is referred to as “Issuer.” The indenture dated May 12, 2015, among the Partnership, PBF Logistics Finance Corporation (“PBF Logistics Finance”), the guarantors party thereto and Deutsche Bank Trust Company Americas, as Trustee, governs subsidiaries designated as “Guarantor Subsidiaries.” In addition, PBF LLC provides a limited guarantee of collection of the principal amount of the 2023 Notes, but is not otherwise subject to the covenants of the Indenture. Refer to PBF LLC’s condensed consolidated interim financial statements, which are included in its Quarterly Report on Form 10-Q. The 2023 Notes were co-issued by PBF Logistics Finance. For purposes of the following footnote, PBF Logistics Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations. The following supplemental combining and condensed consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s investment in its subsidiaries and the Guarantor Subsidiaries’ investment in its subsidiaries are accounted for under the equity method of accounting. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET September 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 1,669 $ 16,353 $ — $ — $ 18,022 Accounts receivable - affiliates 1 33,453 — — 33,454 Accounts receivable — 3,010 — — 3,010 Prepaids and other current assets 2,099 1,397 — — 3,496 Due from related parties 131,120 510,086 — (641,206 ) — Total current assets 134,889 564,299 — (641,206 ) 57,982 Property, plant and equipment, net — 736,876 — — 736,876 Goodwill — 6,332 — — 6,332 Other non-current assets — 5,660 — — 5,660 Investment in subsidiaries 986,768 — — (986,768 ) — Total assets $ 1,121,657 $ 1,313,167 $ — $ (1,627,974 ) $ 806,850 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 754 $ 16,905 $ — $ — $ 17,659 Accounts payable and accrued liabilities 17,240 6,816 — — 24,056 Deferred revenue — 1,183 — — 1,183 Due to related parties 510,086 131,120 — (641,206 ) — Total current liabilities 528,080 156,024 — (641,206 ) 42,898 Long-term debt 567,152 — — — 567,152 Other long-term liabilities — 1,612 — — 1,612 Total liabilities 1,095,232 157,636 — (641,206 ) 611,662 Commitments and contingencies ( Note 9 ) Equity: Net investment - Predecessor — 986,768 — (986,768 ) — Common unitholders 22,784 — — — 22,784 IDR holder - PBF LLC 3,641 — — — 3,641 Total PBF Logistics LP equity 26,425 986,768 — (986,768 ) 26,425 Noncontrolling interest — 168,763 — — 168,763 Total equity 26,425 1,155,531 — (986,768 ) 195,188 Total liabilities and equity $ 1,121,657 $ 1,313,167 $ — $ (1,627,974 ) $ 806,850 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 10,909 $ 8,755 $ — $ — $ 19,664 Accounts receivable - affiliates 1 40,816 — — 40,817 Accounts receivable — 1,423 — — 1,423 Prepaids and other current assets 571 1,222 — — 1,793 Due from related parties 64,162 388,737 — (452,899 ) — Total current assets 75,643 440,953 — (452,899 ) 63,697 Property, plant and equipment, net — 684,488 — — 684,488 Other non-current assets — 30 — — 30 Investment in subsidiaries 866,922 — — (866,922 ) — Total assets $ 942,565 $ 1,125,471 $ — $ (1,319,821 ) $ 748,215 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 2,022 $ 6,330 $ — $ — $ 8,352 Accounts payable and accrued liabilities 7,156 12,638 — — 19,794 Deferred revenue — 1,438 — — 1,438 Due to related parties 388,737 64,162 — (452,899 ) — Total current liabilities 397,915 84,568 — (452,899 ) 29,584 Long-term debt 548,793 — — — 548,793 Other long-term liabilities — 2,078 — — 2,078 Total liabilities 946,708 86,646 — (452,899 ) 580,455 Commitments and contingencies (Note 9) Equity: Net investment - Predecessor 10,665 866,922 — (866,922 ) 10,665 Common unitholders (17,544 ) — — — (17,544 ) IDR holder - PBF LLC 2,736 — — — 2,736 Total PBF Logistics LP equity (4,143 ) 866,922 — (866,922 ) (4,143 ) Noncontrolling interest — 171,903 — — 171,903 Total equity (4,143 ) 1,038,825 — (866,922 ) 167,760 Total liabilities and equity $ 942,565 $ 1,125,471 $ — $ (1,319,821 ) $ 748,215 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 66,140 $ — $ — $ 66,140 Third-party — 4,416 — — 4,416 Total revenue — 70,556 — — 70,556 Costs and expenses: Operating and maintenance expenses — 20,803 — — 20,803 General and administrative expenses 4,725 — — — 4,725 Depreciation and amortization — 7,451 — — 7,451 Total costs and expenses 4,725 28,254 — — 32,979 Income (loss) from operations (4,725 ) 42,302 — — 37,577 Other income (expense): Equity in earnings of subsidiaries 42,302 — — (42,302 ) — Interest expense, net (10,070 ) — — — (10,070 ) Amortization of loan fees and debt premium (497 ) — — — (497 ) Net income 27,010 42,302 — (42,302 ) 27,010 Less: Net loss attributable to Predecessor — (80 ) — — (80 ) Less: Net income attributable to noncontrolling interest — 4,725 — — 4,725 Net income attributable to the partners 27,010 37,657 — (42,302 ) 22,365 Less: Net income attributable to the IDR holder 3,641 — — — 3,641 Net income attributable to PBF Logistics LP unitholders $ 23,369 $ 37,657 $ — $ (42,302 ) $ 18,724 * Current-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 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 — 3,836 — — 3,836 Total revenue — 66,195 — — 66,195 Costs and expenses: Operating and maintenance expenses — 17,704 — — 17,704 General and administrative expenses 3,534 — — — 3,534 Depreciation and amortization — 5,756 — — 5,756 Total costs and expenses 3,534 23,460 — — 26,994 Income (loss) from operations (3,534 ) 42,735 — — 39,201 Other income (expense): Equity in earnings of subsidiaries 42,735 — — (42,735 ) — Interest expense, net (7,416 ) — — — (7,416 ) Amortization of loan fees (332 ) — — — (332 ) Net income 31,453 42,735 — (42,735 ) 31,453 Less: Net loss attributable to Predecessor — (1,219 ) — — (1,219 ) Less: Net income attributable to noncontrolling interest — 3,799 — — 3,799 Net income attributable to the partners 31,453 40,155 — (42,735 ) 28,873 Less: Net income attributable to the IDR holder 2,526 — — — 2,526 Net income attributable to PBF Logistics LP unitholders $ 28,927 $ 40,155 $ — $ (42,735 ) $ 26,347 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 190,789 $ — $ — $ 190,789 Third-party — 12,606 — — 12,606 Total revenue — 203,395 — — 203,395 Costs and expenses: Operating and maintenance expenses — 61,407 — — 61,407 General and administrative expenses 15,504 — — — 15,504 Depreciation and amortization — 21,185 — — 21,185 Total costs and expenses 15,504 82,592 — — 98,096 Income (loss) from operations (15,504 ) 120,803 — — 105,299 Other income (expense): Equity in earnings of subsidiaries 120,803 — — (120,803 ) — Interest expense, net (29,684 ) — — — (29,684 ) Amortization of loan fees and debt premium (1,256 ) — — — (1,256 ) Net income 74,359 120,803 — (120,803 ) 74,359 Less: Net loss attributable to Predecessor — (2,443 ) — — (2,443 ) Less: Net income attributable to noncontrolling interest — 13,110 — — 13,110 Net income attributable to the partners 74,359 110,136 — (120,803 ) 63,692 Less: Net income attributable to the IDR holder 10,011 — — — 10,011 Net income attributable to PBF Logistics LP unitholders $ 64,348 $ 110,136 $ — $ (120,803 ) $ 53,681 * Current-period financial information has been retrospectively adjusted for the Development Assets 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 — 13,459 — — 13,459 Total revenue — 190,375 — — 190,375 Costs and expenses: Operating and maintenance expenses — 52,567 — — 52,567 General and administrative expenses 12,947 — — — 12,947 Depreciation and amortization — 17,096 — — 17,096 Total costs and expenses 12,947 69,663 — — 82,610 Income (loss) from operations (12,947 ) 120,712 — — 107,765 Other income (expense): Equity in earnings of subsidiaries 120,712 — — (120,712 ) — Interest expense, net (22,493 ) — — — (22,493 ) Amortization of loan fees (1,125 ) — — — (1,125 ) Net income 84,147 120,712 — (120,712 ) 84,147 Less: Net loss attributable to Predecessor — (3,863 ) — — (3,863 ) Less: Net income attributable to noncontrolling interest — 11,218 — — 11,218 Net income attributable to the partners 84,147 113,357 — (120,712 ) 76,792 Less: Net income attributable to the IDR holder 6,319 — — — 6,319 Net income attributable to PBF Logistics LP unitholders $ 77,828 $ 113,357 $ — $ (120,712 ) $ 70,473 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 74,359 $ 120,803 $ — $ (120,803 ) $ 74,359 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 21,185 — — 21,185 Amortization of loan fees and debt premium 1,256 — — — 1,256 Unit-based compensation expense 4,549 — — — 4,549 Equity in earnings of subsidiaries (120,803 ) — — 120,803 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 7,363 — — 7,363 Accounts receivable — (1,587 ) — — (1,587 ) Prepaids and other current assets (1,528 ) (175 ) — — (1,703 ) Accounts payable - affiliates (1,268 ) 10,575 — — 9,307 Accounts payable and accrued liabilities 9,108 (4,484 ) — — 4,624 Amounts due to (from) related parties 54,391 (54,391 ) — — — Deferred revenue — (255 ) — — (255 ) Other assets and liabilities (1,049 ) (467 ) — — (1,516 ) Net cash provided by operating activities 19,015 98,567 — — 117,582 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (28,627 ) — — (28,627 ) Investment in subsidiaries (7,707 ) — — 7,707 — Net cash used in investing activities $ (7,707 ) $ (86,627 ) $ — $ 7,707 $ (86,627 ) * Current-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Net proceeds from issuance of common units $ 34,820 $ — $ — $ — $ 34,820 Distributions to unitholders (72,471 ) — — — (72,471 ) Contribution from parent — 11,908 — (7,707 ) 4,201 Distributions to TVPC members — (16,250 ) — — (16,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (43,700 ) — — — (43,700 ) Deferred financing costs (3,197 ) — — — (3,197 ) Net cash used in financing activities (20,548 ) (4,342 ) — (7,707 ) (32,597 ) Net change in cash and cash equivalents (9,240 ) 7,598 — — (1,642 ) Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 1,669 $ 16,353 $ — $ — $ 18,022 * Current-period financial information has been retrospectively adjusted for the Development Assets 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 $ 84,147 $ 120,712 $ — $ (120,712 ) $ 84,147 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 17,096 — — 17,096 Amortization of loan fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (120,712 ) — — 120,712 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaids 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 77,811 — — 117,676 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (62,003 ) — — (62,003 ) 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 $ (72,100 ) $ — $ 10,550 $ (32,076 ) * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2017* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (62,794 ) $ — $ — $ — $ (62,794 ) Distributions to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 19,955 — (10,550 ) 9,405 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash (used in) provided by financing activities (102,458 ) 2,607 — (10,550 ) (110,401 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition.

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill, related to an acquisition, is calculated as the excess of the purchase price over the fair value of the identifiable net assets and is carried at cost. Goodwill is not amortized for financial reporting purposes; however, it is subject to annual assessment to determine if an impairment of goodwill has occurred. The Partnership performs this impairment review annually as of July 1, or in any period prior to the annual assessment in which the Partnership experiences any circumstances that would indicate an impairment exists, such as disruptions in its business or other significant declines in results. An impairment loss is recorded if the implied fair value of the reporting unit is less than the carrying value. Reporting units are based on a component of the business with discrete financial information that management reviews on a regular basis. The Partnership reviews its reporting units on an annual basis.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Intangibles The Partnership’s intangibles are comprised of customer relationships, which were acquired in connection with the Knoxville Terminals Acquisition and were recorded at estimated fair value at the date of acquisition. Intangibles with definite lives are amortized using the straight-line method over their relative estimated useful life, or the period of which they provide an economic benefit. The customer relationships estimated useful life for the Knoxville Terminals Acquisition were determined to be 10 years. Intangible assets are included in “Other non-current assets.”
Recent Accounting Pronouncements	Recently Adopted Accounting Guidance In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09 (Topic 606), “Revenue from Contracts with Customers” (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in Accounting Standards Codification 605 “Revenue Recognition” (“ASC 605”), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Partnership adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method. See Note 2 “Revenue” of the Notes to Condensed Consolidated Financial Statements for further details. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide supplementary clarification and implementation guidance for leases related to, among other things, the application of certain practical expedients, the rate implicit in the lease, lessee reassessment of lease classification, lessor reassessment of lease term and purchase options, variable payments that depend on an index or rate and certain transition adjustments (collectively, the Partnership refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”). The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. The Updated Lease Guidance is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. While early adoption is permitted, the Partnership will not early adopt the Updated Lease Guidance. The Partnership has established a working group to study the implementation of the Updated Lease Guidance and has instituted a task plan designed to meet the requirements and implementation deadline. The Partnership has also evaluated and purchased a lease software system, completed software design and configuration of the system, and substantially completed testing the implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on the Partnership’s consolidated financial statements and related disclosures and has designed and begun implementing business processes and controls to address the new guidance. While the assessment of this standard is ongoing, the Partnership has identified that the most significant impacts of the Updated Lease Guidance will be to bring nearly all leases, with the exception of certain short-term leases, on its balance sheet reflected as right of use assets and lease obligation liabilities as well as accelerating recognition of the interest expense component of financing leases. The new standard will also require additional disclosures for financing and operating leases. The Updated Lease Guidance allows for certain practical expedients, certain of which the Partnership has elected to adopt, including, among others, the expedient to carry forward the classification of leases under current lease guidance once the Updated Lease Guidance becomes effective, the expedient to not include short-term leases on the Partnership’s balance sheet and to avail itself of the additional transition method whereby the Partnership will apply the Updated Lease Guidance on the effective date and recognize a cumulative-effect adjustment to opening retained earnings. In January 2017, the FASB issued ASU No. 2017-04, “Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”) to provide updated guidance on goodwill impairment testing. Under ASU 2017-04, goodwill impairment Step 2 would be eliminated. This step required a comparison of the implied fair value and carrying value of goodwill of the reporting unit. Subsequent to the effective date of ASU 2017-04, during the annual, or if applicable, interim goodwill impairment assessment, entities would perform the test by comparing the fair value of the reporting unit with the carrying value of the reporting unit. The impairment charge would be the excess amount of which carrying value is greater than fair value, with the total amount limited to the carrying value of goodwill. ASU 2017-04 is effective for annual or, if applicable, interim goodwill impairment assessments beginning after December 15, 2019. Early adoption is permitted. The Partnership is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

REVENUES (Tables)

REVENUES (Tables)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Revenues [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	Three Months Ended Nine Months Ended 2018* 2017* 2018* 2017* Transportation and Terminaling Segment Terminaling $ 31,387 $ 32,599 $ 87,848 $ 95,446 Pipeline 19,886 17,185 57,592 48,762 Other 12,738 10,824 37,375 29,316 Total 64,011 60,608 182,815 173,524 Storage Segment Storage 6,545 5,587 20,580 16,851 Total 6,545 5,587 20,580 16,851 Total Revenue $ 70,556 $ 66,195 $ 203,395 $ 190,375
Schedule of Future Minimum Volume Commitments to be received [Table Text Block]		2018 $ 55,218 2019 221,024 2020 222,050 2021 221,759 2022 138,674 Thereafter 483,752 Total MVC payments to be received $ 1,342,477

ACQUISITIONS Business Acquisiti

ACQUISITIONS Business Acquisition (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The total purchase consideration and the estimated fair values of the assets and liabilities at the effective date of the Knoxville Terminals Purchase were as follows: Purchase Price Gross purchase price $ 58,000 Working capital 356 Total consideration $ 58,356 Fair Value Allocation Prepaids and other current assets $ 356 Property, plant and equipment 45,768 Intangibles 5,900 Goodwill 6,332 Estimated fair value of net assets acquired $ 58,356 The Partnership’s condensed consolidated financial statements for the three and nine months ended September 30, 2018 include the results of operations of the Knoxville Terminals since April 16, 2018, during which period the Knoxville Terminals contributed affiliate revenue of $385 , third-party revenue of $3,180 and net income of $1,072 . On an unaudited pro forma basis, the revenues and net income of PBFX assuming the acquisition had occurred on January 1, 2017, for the periods indicated, are shown below. The unaudited pro forma information does not purport to present what PBFX’s actual results would have been had the Knoxville Terminals Purchase occurred on January 1, 2017, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Knoxville Terminals Purchase financing. Nine Months Ended September 30, 2018* Nine Months Ended September 30, 2017* Pro forma revenues $ 206,925 $ 201,076 Pro forma net income attributable to PBF Logistics LP unitholders: 54,093 69,807 Pro forma net income available per limited partner units: Common units - basic $ 1.26 $ 1.68 Common units - diluted 1.26 1.68 Subordinated units - basic and diluted — 1.60

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: September 30, December 31, 2017* Land $ 102,557 $ 99,707 Pipelines 334,980 333,609 Terminals and equipment 259,506 211,797 Storage facilities 90,194 90,373 Construction in progress 26,362 4,810 813,599 740,296 Accumulated depreciation (76,723 ) (55,808 ) Property, plant and equipment, net $ 736,876 $ 684,488

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	September 30, December 31, Customer relationships $ 5,900 $ — Accumulated amortization (270 ) — Total intangibles $ 5,630 $ —

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt	Total debt was comprised of the following: September 30, December 31, 2023 Notes $ 525,000 $ 525,000 Revolving credit facility (a) 50,000 29,700 Total debt outstanding 575,000 554,700 Unamortized debt issuance costs (10,810 ) (9,281 ) Unamortized 2023 Notes premium 2,962 3,374 Net carrying value of debt $ 567,152 $ 548,793 ____________________ (a) PBFX had $4,010 outstanding letters of credit and $445,990 available under its Revolving Credit Facility (as defined below) as of September 30, 2018 . On July 30, 2018, the Partnership entered into a $500,000 amended and restated revolving credit facility (as amended, the “Revolving Credit Facility”) with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. The Revolving Credit Facility amends and restates the Partnership’s five -year $360,000 revolving credit facility entered into on May 14, 2014, concurrent with the closing of PBFX’s IPO. The Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. The Partnership has the ability to increase the maximum amount of the Revolving Credit Facility by an aggregate amount of up to $250,000 , to a total facility size of $750,000 , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility includes a $75,000 sublimit for standby letters of credit and a $25,000 sublimit for swingline loans. Obligations under the Revolving Credit Facility are guaranteed by the Partnership’s restricted subsidiaries, and are secured by a first priority lien on the Partnership’s assets and those of the Partnership’s restricted subsidiaries. The maturity date of the Revolving Credit Facility is July 30, 2023, but may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the Revolving Credit Facility will bear interest either at the Base Rate (as defined in the Revolving Credit Facility) plus an applicable margin ranging from 0.75% to 1.75% , or at LIBOR plus an applicable margin ranging from 1.75% to 2.75% . The applicable margin will vary based upon the Partnership’s Consolidated Total Leverage Ratio (as defined in the Revolving Credit Facility). The agreement governing the Revolving Credit Facility contains affirmative and negative covenants customary for revolving credit facilities of this nature which, among other things, limit or restrict the Partnership’s ability and the ability of its restricted subsidiaries to incur or guarantee debt, incur liens, make investments, make restricted payments, amend material contracts, engage in certain business activities, engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets, enter into burdensome agreements, or enter into transactions with affiliates on terms which are not at arm’s length. Additionally, commencing with the Measurement Period (as defined in the Revolving Credit Agreement) which ended on September 30, 2018, the Partnership is required to maintain the following financial ratios, each as defined in the Revolving Credit Agreement: (a) Consolidated Interest Coverage of at least 2.50 to 1.00, (b) Consolidated Total Leverage of not greater than 4.50 to 1.00 and (c) Consolidated Senior Secured Leverage of not greater than 3.50 to 1.00. The Revolving Credit Agreement contains events of default customary for transactions of their nature, including, but not limited to (and subject to grace periods in certain circumstances), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the Revolving Credit Facility or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in the Partnership’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the agreements, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against the Partnership and the collateral as may be available to the lenders under the agreements and related documentation or applicable law. During the nine months ended September 30, 2018 , PBFX paid down $43,700 and subsequently borrowed $64,000 under the Revolving Credit Facility to fund the Knoxville Terminals Purchase and other capital expenditures and working capital requirements. On October 1, 2018, the Partnership borrowed $75,000 to fund the East Coast Storage Assets Acquisition. Refer to Note 12 “Subsequent Events” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the East Coast Storage Assets Acquisition.

EQUITY (Tables)

EQUITY (Tables)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Class of Stock [Line Items]
Schedule of Stock by Class [Table Text Block]	Nine Months Ended September 30, 2018 2017 Common Units Common Units Subordinated Units - PBF LLC Balance at beginning of period 41,900,708 25,844,118 15,886,553 Vesting of phantom units, net of forfeitures 176,604 164,175 — New units issued 3,269,884 — — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 45,347,196 41,894,846 — Three Months Ended September 30, 2018 2017 Common Units Common Units Balance at beginning of period 42,073,062 41,890,487 Vesting of phantom units, net of forfeitures 4,250 4,359 New units issued 3,269,884 — Balance at end of period 45,347,196 41,894,846
Schedule of Stockholders Equity	nine months ended September 30, 2018 and 2017: Net Investment Common Units IDR Holder Noncontrolling Interest Total Balance at December 31, 2017 $ 10,665 $ (17,544 ) $ 2,736 $ 171,903 $ 167,760 Net loss attributable to the Development Assets (2,443 ) — — — (2,443 ) Contributions to the Development Assets 4,455 — — — 4,455 Allocation of the Development Assets acquired to unitholders (12,677 ) 12,677 — — — Quarterly distributions to unitholders (including IDRs) — (64,341 ) (9,106 ) — (73,447 ) Distributions to TVPC members — — — (16,250 ) (16,250 ) Net income attributable to the partners — 53,681 10,011 13,110 76,802 Unit-based compensation expense — 4,549 — — 4,549 Issuance of common units, net of expenses — 34,820 — — 34,820 Other — (1,058 ) — — (1,058 ) Balance at September 30, 2018 $ — $ 22,784 $ 3,641 $ 168,763 $ 195,188	Net Investment Common Units Subordinated Units - PBF IDR Holder Noncontrolling Interest Total Balance at December 31, 2016 $ 16,750 $ 241,275 $ (276,083 ) $ 1,266 $ 179,882 $ 163,090 Net loss attributable to PNGPC (150 ) — — — — (150 ) Net loss attributable to the Development Assets (3,713 ) — — — — (3,713 ) Sponsor Contributions 9,405 — — — — 9,405 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 ) Distributions 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 unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at September 30, 2017 $ 10,754 $ (18,453 ) $ — $ 2,526 $ 172,752 $ 167,579
Distributions Made to Unitholders	The allocation of total quarterly distributions to general and limited partners for the three and nine months ended September 30, 2018 and 2017 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.5000 and $0.4800 per unit declared for the three months ended September 30, 2018 and 2017, respectively, $0.4950 and $0.4700 per unit declared for the three months ended June 30, 2018 and 2017, respectively, and $0.4900 and $0.4600 per unit declared for the three months ended March 31, 2018 and 2017, respectively); therefore, the table represents total estimated distributions applicable to the period in which the distributions are earned: Three Months Ended Nine Months Ended 2018 2017 2018 2017 IDR - PBF LLC $ 3,641 $ 2,526 $ 10,011 $ 6,319 Limited partners’ distributions: Common 23,028 20,417 66,792 52,687 Subordinated - PBF LLC — — — 7,308 Total distributions 26,669 22,943 76,803 66,314 Total cash distributions (1) $ 26,315 $ 22,636 $ 75,728 $ 65,371 (1) 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, 2018
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, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 23,028 $ 3,641 $ 26,669 Earnings less distributions (4,304 ) — (4,304 ) Net income attributable to the partners $ 18,724 $ 3,641 $ 22,365 Weighted-average units outstanding - basic 44,518,365 Weighted-average units outstanding - diluted 44,612,552 Net income per limited partner unit - basic $ 0.42 Net income per limited partner unit - diluted $ 0.42 Three Months Ended September 30, 2017 Limited Partner Common Units 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 42,127,288 Weighted-average units outstanding - diluted 42,161,008 Net income per limited partner unit - basic $ 0.63 Net income per limited partner unit - diluted $ 0.63 Nine Months Ended September 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 66,792 $ 10,011 $ 76,803 Earnings less distributions (13,111 ) — (13,111 ) Net income attributable to the partners $ 53,681 $ 10,011 $ 63,692 Weighted-average units outstanding - basic 42,965,502 Weighted-average units outstanding - diluted 43,015,817 Net income per limited partner unit - basic $ 1.25 Net income per limited partner unit - diluted $ 1.25 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 declared $ 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 33,280,957 8,787,068 Weighted-average units outstanding - diluted 33,309,555 8,787,068 Net income per limited partner unit - basic $ 1.69 $ 1.61 Net income per limited partner unit - diluted $ 1.69 $ 1.61

RELATED PARTY TRANSACTIONS - SU

RELATED PARTY TRANSACTIONS - SUMMARY OF TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Revenue $ 66,140 $ 62,359 $ 190,789 $ 176,916 Operating and maintenance expenses 1,979 1,639 5,327 4,918 General and administrative expenses 1,927 1,890 5,364 5,174

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended September 30, 2018* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 64,011 $ 6,545 $ — $ 70,556 Depreciation and amortization expense 6,524 927 — 7,451 Income (loss) from operations 38,599 3,703 (4,725 ) 37,577 Interest expense, net and amortization of loan fees and debt premium — — 10,567 10,567 Capital expenditures 20,199 757 — 20,956 Three Months Ended September 30, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 60,608 $ 5,587 $ — $ 66,195 Depreciation and amortization expense 5,135 621 — 5,756 Income (loss) from operations 39,837 2,898 (3,534 ) 39,201 Interest expense, net and amortization of loan fees and debt premium — — 7,748 7,748 Capital expenditures 9,243 6,293 — 15,536 Nine Months Ended September 30, 2018* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 182,815 $ 20,580 $ — $ 203,395 Depreciation and amortization expense 18,408 2,777 — 21,185 Income (loss) from operations 109,059 11,744 (15,504 ) 105,299 Interest expense, net and amortization of loan fees and debt premium — — 30,940 30,940 Capital expenditures, including the Knoxville Terminals Purchase 85,782 845 — 86,627 * Current and prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. Nine Months Ended September 30, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 173,524 $ 16,851 $ — $ 190,375 Depreciation and amortization expense 15,254 1,842 — 17,096 Income (loss) from operations 111,237 9,475 (12,947 ) 107,765 Interest expense, net and amortization of loan fees and debt premium — — 23,618 23,618 Capital expenditures, including the Toledo Products Terminal Acquisition 57,255 14,845 — 72,100 Balance at September 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 718,461 $ 84,620 $ 3,769 $ 806,850 Balance at December 31, 2017* Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 649,975 $ 86,760 $ 11,480 $ 748,215

CONDENSED CONSOLIDATING FINAN_2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
Condensed Balance Sheet	September 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 1,669 $ 16,353 $ — $ — $ 18,022 Accounts receivable - affiliates 1 33,453 — — 33,454 Accounts receivable — 3,010 — — 3,010 Prepaids and other current assets 2,099 1,397 — — 3,496 Due from related parties 131,120 510,086 — (641,206 ) — Total current assets 134,889 564,299 — (641,206 ) 57,982 Property, plant and equipment, net — 736,876 — — 736,876 Goodwill — 6,332 — — 6,332 Other non-current assets — 5,660 — — 5,660 Investment in subsidiaries 986,768 — — (986,768 ) — Total assets $ 1,121,657 $ 1,313,167 $ — $ (1,627,974 ) $ 806,850 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 754 $ 16,905 $ — $ — $ 17,659 Accounts payable and accrued liabilities 17,240 6,816 — — 24,056 Deferred revenue — 1,183 — — 1,183 Due to related parties 510,086 131,120 — (641,206 ) — Total current liabilities 528,080 156,024 — (641,206 ) 42,898 Long-term debt 567,152 — — — 567,152 Other long-term liabilities — 1,612 — — 1,612 Total liabilities 1,095,232 157,636 — (641,206 ) 611,662 Commitments and contingencies ( Note 9 ) Equity: Net investment - Predecessor — 986,768 — (986,768 ) — Common unitholders 22,784 — — — 22,784 IDR holder - PBF LLC 3,641 — — — 3,641 Total PBF Logistics LP equity 26,425 986,768 — (986,768 ) 26,425 Noncontrolling interest — 168,763 — — 168,763 Total equity 26,425 1,155,531 — (986,768 ) 195,188 Total liabilities and equity $ 1,121,657 $ 1,313,167 $ — $ (1,627,974 ) $ 806,850 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 10,909 $ 8,755 $ — $ — $ 19,664 Accounts receivable - affiliates 1 40,816 — — 40,817 Accounts receivable — 1,423 — — 1,423 Prepaids and other current assets 571 1,222 — — 1,793 Due from related parties 64,162 388,737 — (452,899 ) — Total current assets 75,643 440,953 — (452,899 ) 63,697 Property, plant and equipment, net — 684,488 — — 684,488 Other non-current assets — 30 — — 30 Investment in subsidiaries 866,922 — — (866,922 ) — Total assets $ 942,565 $ 1,125,471 $ — $ (1,319,821 ) $ 748,215 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 2,022 $ 6,330 $ — $ — $ 8,352 Accounts payable and accrued liabilities 7,156 12,638 — — 19,794 Deferred revenue — 1,438 — — 1,438 Due to related parties 388,737 64,162 — (452,899 ) — Total current liabilities 397,915 84,568 — (452,899 ) 29,584 Long-term debt 548,793 — — — 548,793 Other long-term liabilities — 2,078 — — 2,078 Total liabilities 946,708 86,646 — (452,899 ) 580,455 Commitments and contingencies (Note 9) Equity: Net investment - Predecessor 10,665 866,922 — (866,922 ) 10,665 Common unitholders (17,544 ) — — — (17,544 ) IDR holder - PBF LLC 2,736 — — — 2,736 Total PBF Logistics LP equity (4,143 ) 866,922 — (866,922 ) (4,143 ) Noncontrolling interest — 171,903 — — 171,903 Total equity (4,143 ) 1,038,825 — (866,922 ) 167,760 Total liabilities and equity $ 942,565 $ 1,125,471 $ — $ (1,319,821 ) $ 748,215 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition.
Condensed Statement of Operations	Three Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 66,140 $ — $ — $ 66,140 Third-party — 4,416 — — 4,416 Total revenue — 70,556 — — 70,556 Costs and expenses: Operating and maintenance expenses — 20,803 — — 20,803 General and administrative expenses 4,725 — — — 4,725 Depreciation and amortization — 7,451 — — 7,451 Total costs and expenses 4,725 28,254 — — 32,979 Income (loss) from operations (4,725 ) 42,302 — — 37,577 Other income (expense): Equity in earnings of subsidiaries 42,302 — — (42,302 ) — Interest expense, net (10,070 ) — — — (10,070 ) Amortization of loan fees and debt premium (497 ) — — — (497 ) Net income 27,010 42,302 — (42,302 ) 27,010 Less: Net loss attributable to Predecessor — (80 ) — — (80 ) Less: Net income attributable to noncontrolling interest — 4,725 — — 4,725 Net income attributable to the partners 27,010 37,657 — (42,302 ) 22,365 Less: Net income attributable to the IDR holder 3,641 — — — 3,641 Net income attributable to PBF Logistics LP unitholders $ 23,369 $ 37,657 $ — $ (42,302 ) $ 18,724 * Current-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 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 — 3,836 — — 3,836 Total revenue — 66,195 — — 66,195 Costs and expenses: Operating and maintenance expenses — 17,704 — — 17,704 General and administrative expenses 3,534 — — — 3,534 Depreciation and amortization — 5,756 — — 5,756 Total costs and expenses 3,534 23,460 — — 26,994 Income (loss) from operations (3,534 ) 42,735 — — 39,201 Other income (expense): Equity in earnings of subsidiaries 42,735 — — (42,735 ) — Interest expense, net (7,416 ) — — — (7,416 ) Amortization of loan fees (332 ) — — — (332 ) Net income 31,453 42,735 — (42,735 ) 31,453 Less: Net loss attributable to Predecessor — (1,219 ) — — (1,219 ) Less: Net income attributable to noncontrolling interest — 3,799 — — 3,799 Net income attributable to the partners 31,453 40,155 — (42,735 ) 28,873 Less: Net income attributable to the IDR holder 2,526 — — — 2,526 Net income attributable to PBF Logistics LP unitholders $ 28,927 $ 40,155 $ — $ (42,735 ) $ 26,347 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 190,789 $ — $ — $ 190,789 Third-party — 12,606 — — 12,606 Total revenue — 203,395 — — 203,395 Costs and expenses: Operating and maintenance expenses — 61,407 — — 61,407 General and administrative expenses 15,504 — — — 15,504 Depreciation and amortization — 21,185 — — 21,185 Total costs and expenses 15,504 82,592 — — 98,096 Income (loss) from operations (15,504 ) 120,803 — — 105,299 Other income (expense): Equity in earnings of subsidiaries 120,803 — — (120,803 ) — Interest expense, net (29,684 ) — — — (29,684 ) Amortization of loan fees and debt premium (1,256 ) — — — (1,256 ) Net income 74,359 120,803 — (120,803 ) 74,359 Less: Net loss attributable to Predecessor — (2,443 ) — — (2,443 ) Less: Net income attributable to noncontrolling interest — 13,110 — — 13,110 Net income attributable to the partners 74,359 110,136 — (120,803 ) 63,692 Less: Net income attributable to the IDR holder 10,011 — — — 10,011 Net income attributable to PBF Logistics LP unitholders $ 64,348 $ 110,136 $ — $ (120,803 ) $ 53,681 * Current-period financial information has been retrospectively adjusted for the Development Assets 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 — 13,459 — — 13,459 Total revenue — 190,375 — — 190,375 Costs and expenses: Operating and maintenance expenses — 52,567 — — 52,567 General and administrative expenses 12,947 — — — 12,947 Depreciation and amortization — 17,096 — — 17,096 Total costs and expenses 12,947 69,663 — — 82,610 Income (loss) from operations (12,947 ) 120,712 — — 107,765 Other income (expense): Equity in earnings of subsidiaries 120,712 — — (120,712 ) — Interest expense, net (22,493 ) — — — (22,493 ) Amortization of loan fees (1,125 ) — — — (1,125 ) Net income 84,147 120,712 — (120,712 ) 84,147 Less: Net loss attributable to Predecessor — (3,863 ) — — (3,863 ) Less: Net income attributable to noncontrolling interest — 11,218 — — 11,218 Net income attributable to the partners 84,147 113,357 — (120,712 ) 76,792 Less: Net income attributable to the IDR holder 6,319 — — — 6,319 Net income attributable to PBF Logistics LP unitholders $ 77,828 $ 113,357 $ — $ (120,712 ) $ 70,473 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition.
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 74,359 $ 120,803 $ — $ (120,803 ) $ 74,359 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 21,185 — — 21,185 Amortization of loan fees and debt premium 1,256 — — — 1,256 Unit-based compensation expense 4,549 — — — 4,549 Equity in earnings of subsidiaries (120,803 ) — — 120,803 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 7,363 — — 7,363 Accounts receivable — (1,587 ) — — (1,587 ) Prepaids and other current assets (1,528 ) (175 ) — — (1,703 ) Accounts payable - affiliates (1,268 ) 10,575 — — 9,307 Accounts payable and accrued liabilities 9,108 (4,484 ) — — 4,624 Amounts due to (from) related parties 54,391 (54,391 ) — — — Deferred revenue — (255 ) — — (255 ) Other assets and liabilities (1,049 ) (467 ) — — (1,516 ) Net cash provided by operating activities 19,015 98,567 — — 117,582 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (28,627 ) — — (28,627 ) Investment in subsidiaries (7,707 ) — — 7,707 — Net cash used in investing activities $ (7,707 ) $ (86,627 ) $ — $ 7,707 $ (86,627 ) * Current-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2018* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Net proceeds from issuance of common units $ 34,820 $ — $ — $ — $ 34,820 Distributions to unitholders (72,471 ) — — — (72,471 ) Contribution from parent — 11,908 — (7,707 ) 4,201 Distributions to TVPC members — (16,250 ) — — (16,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (43,700 ) — — — (43,700 ) Deferred financing costs (3,197 ) — — — (3,197 ) Net cash used in financing activities (20,548 ) (4,342 ) — (7,707 ) (32,597 ) Net change in cash and cash equivalents (9,240 ) 7,598 — — (1,642 ) Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 1,669 $ 16,353 $ — $ — $ 18,022 * Current-period financial information has been retrospectively adjusted for the Development Assets 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 $ 84,147 $ 120,712 $ — $ (120,712 ) $ 84,147 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 17,096 — — 17,096 Amortization of loan fees 1,125 — — — 1,125 Unit-based compensation expense 4,515 — — — 4,515 Equity in earnings of subsidiaries (120,712 ) — — 120,712 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 694 — — 818 Accounts receivable — 3,188 — — 3,188 Prepaids 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 77,811 — — 117,676 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (62,003 ) — — (62,003 ) 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 $ (72,100 ) $ — $ 10,550 $ (32,076 ) * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2017* Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (62,794 ) $ — $ — $ — $ (62,794 ) Distributions to TVPC members — (17,348 ) — — (17,348 ) Contribution from parent — 19,955 — (10,550 ) 9,405 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash (used in) provided by financing activities (102,458 ) 2,607 — (10,550 ) (110,401 ) Net change in cash and cash equivalents (33,119 ) 8,318 — — (24,801 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 19,014 $ 20,406 $ — $ — $ 39,420 * Prior-period financial information has been retrospectively adjusted for the Development Assets Acquisition.

DESCRIPTION OF THE BUSINESS A_3

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details)	Oct. 01, 2018USD ($)	Jul. 31, 2018USD ($)shares	Jul. 16, 2018USD ($)shares	Apr. 16, 2018USD ($)	Sep. 30, 2018USD ($)shares	Sep. 30, 2017USD ($)
Limited Partners' Capital Account [Line Items]
Finite-Lived Intangible Asset, Useful Life					10 years
Payments to Acquire Property, Plant, and Equipment						$ 62,003,000
Stock Issued During Period, Value, New Issues			$ 35,000
Shares, Issued | shares			1,775,750
PBF Energy [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Percentage of total economic interest					99.00%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage					44.00%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage					56.00%
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Units owned | shares					19,953,631
Knoxville Terminals Purchase [Member]
Limited Partners' Capital Account [Line Items]
Number Of Refined Product Terminals Acquired				2
Payments to Acquire Property, Plant, and Equipment				$ 58,000,000
Payments to Acquire Businesses, Gross				$ 58,000,000	$ 58,000,000	0
Toledo Terminal [Member]
Limited Partners' Capital Account [Line Items]
Payments to Acquire Businesses, Gross					0	10,097,000
Subsequent Event [Member] | East Coast Storage Assets Acquisition [Member]
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 75,000,000
Payments to Acquire Businesses, Gross	$ 107,000,000
Development Assets Acquisition [Member]
Limited Partners' Capital Account [Line Items]
Stock Issued During Period, Value, New Issues		$ 31,586,000			$ 31,586,000	$ 0
Shares, Issued | shares		1,494,134

REVENUES (Details)

REVENUES (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Number of Operating Segments | segment			2
Revenue, Net	$ 70,556	$ 66,195	$ 203,395	$ 190,375
Contract Receivable, Due in Next Twelve Months	55,218		55,218
Contract Receivable, Due in Year Two	221,024		221,024
Contract Receivable, Due in Year Three	222,050		222,050
Contract Receivable, Due in Year Four	221,759		221,759
Contract Receivable, Due in Year Five	138,674		138,674
Contract Receivable, Due after Year Five	483,752		483,752
Contract Receivable	1,342,477		1,342,477
Operating Leases, Income Statement, Lease Revenue	31,514		91,439
Deferred revenue	1,183		1,183		$ 1,438
Transportation And Terminaling Segment [Member]
Revenue, Net	64,011	60,608	182,815	173,524
Storage Segment [Member]
Revenue, Net	6,545	5,587	20,580	16,851
Terminaling Service [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	31,387	32,599	87,848	95,446
Pipeline Service [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	19,886	17,185	57,592	48,762
Other Services [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	12,738	10,824	37,375	29,316
Storage Service [Member] | Storage Segment [Member]
Revenue, Net	$ 6,545	$ 5,587	$ 20,580	$ 16,851

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ in Thousands	Apr. 16, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment					$ 62,003
Acquisition related costs		$ 832	$ 28	$ 1,984	$ 533
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 58,000
Number Of Refined Product Terminals Acquired	2

ACQUISITIONS - Consideration (D

ACQUISITIONS - Consideration (Details) - USD ($)	Jul. 31, 2018	Jul. 16, 2018	Apr. 16, 2018	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues		$ 35,000
Payments to Acquire Property, Plant, and Equipment					$ 62,003,000
Maturities of marketable securities				$ 0	115,060,000
Repayment of term loan				0	39,664,000
Shares, Issued		1,775,750
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			$ 58,000,000	58,000,000	0
Payments to Acquire Property, Plant, and Equipment			58,000,000
Business Combination, Estimated Inventory And Working Capital Acquire			356,000
Business Combination, Consideration Transferred			$ 58,356,000
Toledo Terminal [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross				0	10,097,000
Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues	$ 31,586,000			$ 31,586,000	$ 0
Shares, Issued	1,494,134

ACQUISITIONS - Assets Acquired

ACQUISITIONS - Assets Acquired And Liabilities Assumed (Details) - USD ($)	Jul. 31, 2018	Apr. 16, 2018	Sep. 30, 2017	Sep. 30, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 62,003,000
Goodwill				$ 6,332,000	$ 0
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		$ 356,000
Payments to Acquire Property, Plant, and Equipment		58,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		45,768,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		5,900,000
Goodwill		6,332,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		$ 58,356,000
Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Entities Under Common Control, Assets Received, Value	$ 12,677,000

ACQUISITIONS - Pro Forma (Detai

ACQUISITIONS - Pro Forma (Details) - Knoxville Terminals Purchase [Member] - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue	$ 206,925	$ 201,076
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Net Income (Loss)	$ 54,093	$ 69,807
Common Units [Member]
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 1.26	$ 1.68
Business Acquisition, Pro Forma Earnings Per Share, Diluted	1.26	1.68
Subordinated Units [Member]
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ 0	$ 1.60

ACQUISITIONS - INCOME STATEMENT

ACQUISITIONS - INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359		$ 190,789	$ 176,916
Operating and maintenance expenses	20,803	17,704		61,407	52,567
General and administrative expenses	4,725	3,534		15,504	12,947
Depreciation and amortization	7,451	5,756		21,185	17,096
Total costs and expenses	32,979	26,994		98,096	82,610
Income from operations	37,577	39,201		105,299	107,765
Interest expense, net	(10,070)	(7,416)		(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)		(1,256)	(1,125)
Net income	27,010	31,453		74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)		(2,443)	(3,863)
Net income attributable to PBF Logistics LP unitholders	18,724	26,347		53,681	70,473
Third-party	$ 4,416	$ 3,836		$ 12,606	$ 13,459
Knoxville Terminals Purchase [Member]
Affiliate			$ 385
Net income			1,072
Third-party			$ 3,180

ACQUISITIONS BALANCE SHEET 12-3

ACQUISITIONS BALANCE SHEET 12-31-17 (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 18,022	$ 19,664	$ 39,420	$ 64,221
Due from Related Parties, Current	33,454	40,817
Accounts receivable	3,010	1,423
Prepaids and other current assets	3,496	1,793
Total current assets	57,982	63,697
Property, plant and equipment, net	736,876	684,488
Deferred revenue	1,183	1,438
Other long-term liabilities	1,612	2,078
Total assets	806,850	748,215
Accounts payable - affiliates	17,659	8,352
Accounts payable and accrued liabilities	24,056	19,794
Total current liabilities	42,898	29,584
Total liabilities	611,662	580,455
Long-term debt	567,152	548,793
Net investment - Predecessor	0	10,665
Total PBF Logistics LP equity	26,425	(4,143)
Noncontrolling interest	168,763	171,903
Total liabilities and equity	806,850	748,215
Total equity	195,188	167,760		163,090
Other non-current assets	5,660	30
Commitments and contingencies (Note 9)
Predecessor [Member]
Net investment - Predecessor	0	10,665
PBF Logistics LP [Member]
Cash and cash equivalents		19,664
Due from Related Parties, Current		40,817
Accounts receivable		1,423
Prepaids and other current assets		1,793
Total current assets		63,697
Property, plant and equipment, net		673,823
Deferred revenue		1,438
Other long-term liabilities		2,078
Total assets		737,550
Accounts payable - affiliates		8,352
Accounts payable and accrued liabilities		19,794
Total current liabilities		29,584
Total liabilities		580,455
Long-term debt		548,793
Total PBF Logistics LP equity		(14,808)
Noncontrolling interest		171,903
Total liabilities and equity		737,550
Total equity		157,095
Other non-current assets		30
PBF Logistics LP [Member] | Predecessor [Member]
Net investment - Predecessor		0
Development Assets Predecessor [Member]
Cash and cash equivalents		0
Due from Related Parties, Current		0
Accounts receivable		0
Prepaids and other current assets		0
Total current assets		0
Property, plant and equipment, net		10,665
Deferred revenue		0
Other long-term liabilities		0
Total assets		10,665
Accounts payable - affiliates		0
Accounts payable and accrued liabilities		0
Total current liabilities		0
Total liabilities		0
Long-term debt		0
Total PBF Logistics LP equity		10,665
Noncontrolling interest		0
Total liabilities and equity		10,665
Total equity		10,665
Other non-current assets		0
Development Assets Predecessor [Member] | Predecessor [Member]
Net investment - Predecessor		10,665
Common Units [Member]
Total PBF Logistics LP equity	22,784	(17,544)
Common Units [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity		(17,544)
Common Units [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity		0
Subordinated Units [Member] | PBF LLC [Member]
Total equity			2,526	(276,083)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Total equity			0
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	3,641	2,736
Incentive Distribution Rights [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity		0
Incentive Distribution Rights [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	3,641	2,736
Total equity	$ 3,641	$ 2,736	$ 172,752	$ 1,266

ACQUISITIONS INCOME STATEMENT-

ACQUISITIONS INCOME STATEMENT- 9 MONTHS 9-30-2018 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Total costs and expenses	32,979	26,994	98,096	82,610
Income from operations	37,577	39,201	105,299	107,765
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to the partners	22,365	28,873	63,692	76,792
PBF Logistics LP [Member]
Affiliate	66,140	62,359	190,789	176,916
Operating and maintenance expenses	20,268	15,930	57,427	47,203
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,379	5,610	20,793	16,672
Total costs and expenses	32,372	25,074	93,724	76,822
Income from operations	37,657	40,420	107,742	111,478
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,090	32,672	76,802	87,860
Less: Net loss attributable to Predecessor	0	0	0	(150)
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
Third-party	3,889	3,135	10,677	11,384
Total revenue	70,029	65,494	201,466	188,300
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to the partners	22,365	28,873	63,692	76,792
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	535	1,774	3,980	5,364
General and administrative expenses	0	0	0	0
Depreciation and amortization	72	146	392	424
Total costs and expenses	607	1,920	4,372	5,788
Income from operations	(80)	(1,219)	(2,443)	(3,713)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(80)	(1,219)	(2,443)	(3,713)
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,713)
Net income attributable to PBF Logistics LP unitholders		0	0	0
Third-party	527	701	1,929	2,075
Total revenue	527	701	1,929	2,075
Less: Net income attributable to noncontrolling interest	0	0	0	0
Less: Net income attributable to the IDR holder		0	0	0
Net income attributable to the partners	$ 0	$ 0	$ 0	0
PNGPC Predecessor [Member]
Less: Net loss attributable to Predecessor				$ (150)

ACQUISITIONS INCOME STATEMENT_2

ACQUISITIONS INCOME STATEMENT- 3 MTHS 9-30-18 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Total costs and expenses	32,979	26,994	98,096	82,610
Income from operations	37,577	39,201	105,299	107,765
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
PNGPC Predecessor [Member]
Less: Net loss attributable to Predecessor				(150)
PBF Logistics LP [Member]
Affiliate	66,140	62,359	190,789	176,916
Operating and maintenance expenses	20,268	15,930	57,427	47,203
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,379	5,610	20,793	16,672
Total costs and expenses	32,372	25,074	93,724	76,822
Income from operations	37,657	40,420	107,742	111,478
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,090	32,672	76,802	87,860
Less: Net loss attributable to Predecessor	0	0	0	(150)
Third-party	3,889	3,135	10,677	11,384
Total revenue	70,029	65,494	201,466	188,300
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	535	1,774	3,980	5,364
General and administrative expenses	0	0	0	0
Depreciation and amortization	72	146	392	424
Total costs and expenses	607	1,920	4,372	5,788
Income from operations	(80)	(1,219)	(2,443)	(3,713)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(80)	(1,219)	(2,443)	(3,713)
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,713)
Third-party	527	701	1,929	2,075
Total revenue	527	701	1,929	2,075
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	$ 0	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

ACQUISITIONS INCOME STATEMENT_3

ACQUISITIONS INCOME STATEMENT- 9MTHS 9-30-17 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Costs and Expenses	32,979	26,994	98,096	82,610
Income from operations	37,577	39,201	105,299	107,765
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
PBF Logistics LP [Member]
Affiliate	66,140	62,359	190,789	176,916
Operating and maintenance expenses	20,268	15,930	57,427	47,203
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,379	5,610	20,793	16,672
Costs and Expenses	32,372	25,074	93,724	76,822
Income from operations	37,657	40,420	107,742	111,478
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,090	32,672	76,802	87,860
Less: Net loss attributable to Predecessor	0	0	0	(150)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
Third-party	3,889	3,135	10,677	11,384
Total revenue	70,029	65,494	201,466	188,300
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	535	1,774	3,980	5,364
General and administrative expenses	0	0	0	0
Depreciation and amortization	72	146	392	424
Costs and Expenses	607	1,920	4,372	5,788
Income from operations	(80)	(1,219)	(2,443)	(3,713)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(80)	(1,219)	(2,443)	(3,713)
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,713)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	0	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	527	701	1,929	2,075
Total revenue	$ 527	$ 701	$ 1,929	$ 2,075

ACQUISITIONS INCOME STATEMENT-3

ACQUISITIONS INCOME STATEMENT-3 MTHS 9-30-17 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Third-party	4,416	3,836	12,606	13,459
Revenue, Net	70,556	66,195	203,395	190,375
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Costs and Expenses	32,979	26,994	98,096	82,610
Operating Income (Loss)	37,577	39,201	105,299	107,765
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net Income (loss)	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net Income (Loss) Allocated to Limited Partners	18,724	26,347	53,681	70,473
PBF Logistics LP [Member]
Affiliate	66,140	62,359	190,789	176,916
Third-party	3,889	3,135	10,677	11,384
Revenue, Net	70,029	65,494	201,466	188,300
Operating and maintenance expenses	20,268	15,930	57,427	47,203
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,379	5,610	20,793	16,672
Costs and Expenses	32,372	25,074	93,724	76,822
Operating Income (Loss)	37,657	40,420	107,742	111,478
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net Income (loss)	27,090	32,672	76,802	87,860
Less: Net loss attributable to Predecessor	0	0	0	(150)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net Income (Loss) Allocated to Limited Partners	18,724	26,347	53,681	70,473
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Third-party	527	701	1,929	2,075
Revenue, Net	527	701	1,929	2,075
Operating and maintenance expenses	535	1,774	3,980	5,364
General and administrative expenses	0	0	0	0
Depreciation and amortization	72	146	392	424
Costs and Expenses	607	1,920	4,372	5,788
Operating Income (Loss)	(80)	(1,219)	(2,443)	(3,713)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net Income (loss)	(80)	(1,219)	(2,443)	(3,713)
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,713)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	$ 0	0	0	0
Less: Net income attributable to the IDR holder		0	0	0
Net Income (Loss) Allocated to Limited Partners		$ 0	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 813,599		$ 740,296
Accumulated depreciation	(76,723)		(55,808)
Property, plant and equipment, net	736,876		684,488
Depreciation	(20,915)	$ (17,096)
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	102,557		99,707
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	334,980		333,609
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	259,506		211,797
Storage Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	90,194		90,373
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 26,362		$ 4,810

GOODWILL AND INTANGIBLES (Detai

GOODWILL AND INTANGIBLES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill [Line Items]
Goodwill	$ 6,332,000		$ 0
Intangible Assets, Gross (Excluding Goodwill)	5,900,000		0
Finite-Lived Intangible Assets, Accumulated Amortization	(270,000)		0
Intangible Assets, Net (Excluding Goodwill)	5,630,000		$ 0
Amortization of Intangible Assets	270,000	$ 0
Finite-Lived Intangible Assets, Accumulated Amortization	$ 590,000

DEBT - Outstanding amounts (Det

DEBT - Outstanding amounts (Details) - USD ($)	Oct. 01, 2018	May 14, 2014	Sep. 30, 2017	Sep. 30, 2018	Jul. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 62,003,000
Total debt outstanding				$ 575,000,000		$ 554,700,000
Unamortized debt issuance costs				(10,810,000)		(9,281,000)
Debt Instrument, Unamortized Premium				2,962,000		3,374,000
Net carrying value of debt				567,152,000		548,793,000
Long-term debt				$ 567,152,000		548,793,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				6.875%
Total debt outstanding				$ 525,000,000		525,000,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Total debt outstanding				50,000,000		$ 29,700,000
Line of credit, outstanding				4,010,000
Remaining borrowing capacity				$ 445,990,000
Debt instrument term		5 years
Maximum borrowing capacity		$ 360,000,000			$ 500,000,000
East Coast Storage Assets Acquisition [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 75,000,000

DEBT (Details)

DEBT (Details)	Jul. 30, 2018USD ($)	May 14, 2014USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Term of Renewal			5 years
Number of Contract Renewals			2
Repayment of revolving credit facility			$ 43,700,000	$ 0
Proceeds from revolving credit facility			64,000,000	0
Maturities of marketable securities			0	115,060,000
Repayment of term loan			0	$ 39,664,000
Debt Instrument, Fair Value Disclosure			589,494,000		$ 573,818,000
Total debt outstanding			575,000,000		554,700,000
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure			539,494,000		544,118,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument term		5 years
Maximum borrowing capacity	$ 500,000,000	$ 360,000,000
Line of credit, outstanding			4,010,000
Total debt outstanding			$ 50,000,000		$ 29,700,000
Wells Fargo Bank [Member] | Standby Letters of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	75,000,000
Line of Credit Facility, Available Increase in Borrowing Capacity	250,000,000
Line of Credit Facility, Maximum Including Higher Borrowing Capacity Option	$ 750,000,000
Debt Instrument, Covenant, Consolidated Interest Leverage Ratio, Minimum	2.50
Debt Instrument, Covenant, Leverage Ratio, Maximum	4.50
Debt Instrument, Covenant, Consolidated Senior Secured Leverage Ratio, Minimum	3.50
Wells Fargo Bank [Member] | Standby Letters of Credit [Member] | Swing Line Loan [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000
Wells Fargo Bank [Member] | Line of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Term of Renewal	1 year
Number of Contract Renewals	2
Minimum [Member] | Base Rate [Member] | Wells Fargo Bank [Member] | Line of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Wells Fargo Bank [Member] | Line of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Maximum [Member] | Base Rate [Member] | Wells Fargo Bank [Member] | Line of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Wells Fargo Bank [Member] | Line of Credit [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%

EQUITY (Details)

EQUITY (Details) - USD ($)	Aug. 30, 2018	Jul. 31, 2018	Jul. 16, 2018	May 15, 2018	Feb. 28, 2018	Jun. 01, 2017	Aug. 31, 2016	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Capital Unit [Line Items]
Cash Distribution Declared Per Unit								$ 0.50000	$ 0.4950	$ 0.49	$ 0.4800	$ 0.47	$ 0.46	$ 1.485	$ 1.41
Stock Issued During Period, Value, New Issues			$ 35,000
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										$ 167,760,000			$ 163,090,000	$ 167,760,000	$ 163,090,000
Net loss attributable to PNGPC								$ (80,000)			$ (1,219,000)			(2,443,000)	(3,863,000)
Sponsor Contributions														4,455,000	9,405,000
Allocation of PNGPC assets acquired to unitholders														0	0
Distributions to PBF LLC related to the PNGPC Acquisition															(11,600,000)
Quarterly distributions to unitholders (including IDRs)														(73,447,000)	(63,623,000)
Distributions declared								(26,669,000)			(22,943,000)			(76,803,000)	(66,314,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														76,802,000	88,010,000
Net Income (Loss) Allocated to Limited Partners								18,724,000			26,347,000			53,681,000	70,473,000
Unit-based compensation expense														4,549,000	4,515,000
Net proceeds from issuance of common units														34,820,000	0
Partners' Capital Account, Exchanges and Conversions															0
Other														(1,058,000)
Ending balance								195,188,000						195,188,000
Cash distribution	$ 25,860,000			$ 23,553,000	$ 23,058,000
Cash distribution (in dollars per share)	$ 495			$ 0.4900	$ 0.4850
Shares, Issued			1,775,750
PNGPC Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC															(150,000)
Development Assets Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										10,665,000				10,665,000
Net loss attributable to PNGPC								(80,000)			(1,219,000)			(2,443,000)	(3,713,000)
Net Income (Loss) Allocated to Limited Partners											0			0	0
TVPC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared														(16,250,000)
PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared															(17,348,000)
General Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										$ 10,665,000			$ 16,750,000	10,665,000	16,750,000
Net loss attributable to PNGPC														(2,443,000)
Sponsor Contributions														4,455,000	9,405,000
Allocation of PNGPC assets acquired to unitholders														(12,677,000)	(11,538,000)
Distributions to PBF LLC related to the PNGPC Acquisition															0
Quarterly distributions to unitholders (including IDRs)														0	0
Distributions declared														0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														0	0
Unit-based compensation expense														0	0
Net proceeds from issuance of common units														0
Partners' Capital Account, Exchanges and Conversions															0
Other														0	0
Ending balance								$ 0			$ 10,754,000			$ 0	10,754,000
General Partner [Member] | PNGPC Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC															150,000
General Partner [Member] | Development Assets Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC															$ 3,713,000
Limited Partner, Public [Member]
Capital Unit [Line Items]
Limited partner interest percentage								56.00%						56.00%
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution	$ 12,568,000			$ 11,553,000	$ 11,369,000
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution	$ 13,292,000			$ 12,000,000	$ 11,689,000
Common Units [Member]
Capital Unit [Line Items]
Common units outstanding								45,347,196		42,073,062	41,894,846		41,890,487	45,347,196	41,894,846	41,900,708	25,844,118
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared								$ (23,028,000)			$ (20,417,000)			$ (66,792,000)	$ (52,687,000)
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned								25,393,565						25,393,565
Common Units [Member] | Limited Partner, Public [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net proceeds from issuance of common units														$ 34,820,000
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned								19,953,631						19,953,631
Common Units [Member] | Limited Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										$ (17,544,000)			$ 241,275,000	$ (17,544,000)	241,275,000
Net loss attributable to PNGPC														0
Sponsor Contributions														0	0
Allocation of PNGPC assets acquired to unitholders														12,677,000	11,592,000
Distributions to PBF LLC related to the PNGPC Acquisition															(11,600,000)
Quarterly distributions to unitholders (including IDRs)														(64,341,000)	44,108,000
Distributions declared														0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														53,681,000	56,310,000
Unit-based compensation expense														4,549,000	4,515,000
Partners' Capital Account, Exchanges and Conversions															(276,433,000)
Other														(1,058,000)	(4,000)
Ending balance								$ 22,784,000			$ (18,453,000)			$ 22,784,000	$ (18,453,000)
Shares, Issued								3,269,884			0			3,269,884	0
Common Units [Member] | Limited Partner [Member] | PNGPC Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC															$ 0
Common Units [Member] | Limited Partner [Member] | Development Assets Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC															$ 0
Subordinated Units [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Common units outstanding											0				0		15,886,553
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance													(276,083,000)		$ (276,083,000)
Net loss attributable to PNGPC															0
Sponsor Contributions															0
Allocation of PNGPC assets acquired to unitholders															(54,000)
Distributions to PBF LLC related to the PNGPC Acquisition															0
Quarterly distributions to unitholders (including IDRs)															(14,457,000)
Distributions declared															0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest															14,163,000
Unit-based compensation expense															0
Partners' Capital Account, Exchanges and Conversions															276,433,000
Other															(1,000)
Ending balance											$ 2,526,000				$ 2,526,000
Shares, Issued															0
Partners' Capital Account, Units, Converted															(15,886,553)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Other															$ (2,000)
Ending balance											0				0
Limited Partner, Subordinated Units [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared								$ 0			0			$ 0	(7,308,000)
Partners' Capital Account, Units, Converted						15,886,553
Incentive Distribution Rights [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										2,736,000			1,266,000	2,736,000	1,266,000
Net loss attributable to PNGPC														0	0
Sponsor Contributions														0	0
Allocation of PNGPC assets acquired to unitholders														0	0
Distributions to PBF LLC related to the PNGPC Acquisition															0
Quarterly distributions to unitholders (including IDRs)														(9,106,000)	(5,058,000)
Distributions declared														0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														10,011,000	6,319,000
Unit-based compensation expense														0	0
Net proceeds from issuance of common units														0
Partners' Capital Account, Exchanges and Conversions															0
Other														0	(1,000,000)
Ending balance								3,641,000			172,752,000			3,641,000	172,752,000
Noncontrolling Interest [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										$ 171,903,000			$ 179,882,000	171,903,000	179,882,000
Net loss attributable to PNGPC														0	0
Sponsor Contributions														0	0
Allocation of PNGPC assets acquired to unitholders														0	0
Distributions to PBF LLC related to the PNGPC Acquisition															0
Quarterly distributions to unitholders (including IDRs)														0	0
Distributions declared														(16,250,000)	(17,348,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														13,110,000	11,218,000
Unit-based compensation expense														0	0
Net proceeds from issuance of common units														0
Partners' Capital Account, Exchanges and Conversions															0
Other														0	(1,007,000)
Ending balance								$ 168,763,000			$ 167,579,000			$ 168,763,000	$ 167,579,000
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] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage								44.00%						44.00%
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Shares, Issued																217,171
Increase (Decrease) in Partners' Capital [Roll Forward]
Shares, Issued								4,250			4,359			176,604	164,175
Partners' Capital Account, Units, Converted														0	15,886,553
Development Assets Acquisition [Member]
Capital Unit [Line Items]
Stock Issued During Period, Value, New Issues		$ 31,586,000												$ 31,586,000	$ 0
Increase (Decrease) in Partners' Capital [Roll Forward]
Shares, Issued		1,494,134

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 30, 2018	May 15, 2018	Feb. 28, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 25,860	$ 23,553	$ 23,058
Distributions declared				$ 26,669			$ 22,943			$ 76,803	$ 66,314
Cash distribution (in dollars per share)	$ 495	$ 0.4900	$ 0.4850
Cash Distribution Declared Per Unit				$ 0.50000	$ 0.4950	$ 0.49	$ 0.4800	$ 0.47	$ 0.46	$ 1.485	$ 1.41
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				$ 26,315			$ 22,636			$ 75,728	$ 65,371
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				3,641			2,526			10,011	6,319
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				23,028			20,417			66,792	52,687
Limited Partner, Subordinated Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				$ 0			$ 0			$ 0	7,308
PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared											$ 17,348
Limited Partner, Public [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 12,568	$ 11,553	$ 11,369
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 13,292	$ 12,000	$ 11,689

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($)	Jul. 31, 2018	Jul. 16, 2018	Jun. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income				$ 27,010,000	$ 31,453,000	$ 74,359,000	$ 84,147,000
Distributions declared				26,669,000	22,943,000	76,803,000	66,314,000
Earnings less distributions				(4,304,000)	(5,930,000)	13,111,000	(10,478,000)
Net income attributable to the partners				$ 22,365,000	$ 28,873,000	$ 63,692,000	$ 76,792,000
Weighted-average units outstanding - basic (in shares)				44,518,365	42,127,288	42,965,502	33,280,957
Weighted-average units outstanding - diluted (in shares)				44,612,552	42,161,008	43,015,817	33,309,555
Net income per limited partner unit - basic (in dollars per share)				$ 0.42	$ 0.63	$ 1.25	$ 1.69
Net income per limited partner unit - diluted (in dollars per share)				$ 0.42	$ 0.63	$ 1.25	$ 1.69
Shares, Issued		1,775,750
Stock Issued During Period, Value, New Issues		$ 35,000
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				8,750	13,375	145,500	84,750
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared				$ 23,028,000	$ 20,417,000	$ 66,792,000	$ 52,687,000
Earnings less distributions				(4,304,000)	(5,930,000)	13,111,000	(3,623,000)
Net income attributable to the partners				18,724,000	26,347,000	53,681,000	56,310,000
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared				0	0	0	7,308,000
Earnings less distributions							(6,855,000)
Net income attributable to the partners							$ 14,163,000
Weighted-average units outstanding - basic (in shares)							8,787,068
Weighted-average units outstanding - diluted (in shares)							8,787,068
Net income per limited partner unit - basic (in dollars per share)							$ 1.61
Net income per limited partner unit - diluted (in dollars per share)							$ 1.61
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				3,641,000	2,526,000	10,011,000	$ 6,319,000
Earnings less distributions				0	0	0	0
Net income attributable to the partners				$ 3,641,000	$ 2,526,000	10,011,000	6,319,000
Limited Partner [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared						$ 0	$ 0
Shares, Issued				3,269,884	0	3,269,884	0
PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared							$ 17,348,000
Development Assets Acquisition [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares, Issued	1,494,134
Stock Issued During Period, Value, New Issues	$ 31,586,000					$ 31,586,000	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Apr. 16, 2018USD ($)	Mar. 05, 2018USD ($)	Mar. 10, 2017USD ($)	Jan. 13, 2017group	Mar. 01, 2011	Sep. 30, 2018USD ($)terminal	Dec. 31, 2014gallonlocationshipment	Dec. 31, 2017USD ($)	Oct. 19, 2017bbl / d	Aug. 31, 2016
Loss Contingencies [Line Items]
Number Of Days Barge Shipments Made							15 days
Barrels per day of ethanol loading | bbl / d									10,000
Number of Loading Arms									4
Maximum [Member]
Loss Contingencies [Line Items]
Accrual For Environmental Loss Contingencies, Expected Future Payments						$ 250,000
Plains All American Pipeline, L.P. [Member]
Loss Contingencies [Line Items]
Number Of Refined Product Terminals Acquired | terminal						4
Torrance Valley Pipeline Company LLC [Member] | PBF LLC [Member]
Loss Contingencies [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent										50.00%
Environmental Issue [Member]
Loss Contingencies [Line Items]
Loss Contingency, Number Of Environmental Groups Appealing Permits | group				2
Accrual For Environmental Loss Contingencies, Expected Future Payments						$ 1,250,000
Accrual For Environmental Loss Contingencies, Expected Payment Period						5 years
Accrual for Environmental Loss Contingencies						$ 1,629,000		$ 1,923,000
Accrual for Environmental Loss Contingencies, Discount Rate						1.83%
Environmental Issue [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Accrual For Environmental Loss Contingencies, Expected Payment Period						10 years
Environmental Issue [Member] | Sunoco, Inc. [Member]
Loss Contingencies [Line Items]
Loss Contingency Accrual, Insurance-Related Assessment, Expiration Of Liability Period					20 years
Environmental Issue [Member] | PBF Logistics Products Terminals LLC [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies, Gross						$ 1,766,000
Environmental Issue [Member] | Torrance Valley Pipeline Company LLC [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies						186,000		$ 256,000
Environmental Issue [Member] | Knoxville Terminals [Member]
Loss Contingencies [Line Items]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	$ 30,000,000
Environmental insurance policy term	10 years
Environmental Issue [Member] | Knoxville Terminals [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Site Contingency, Loss Exposure Not Accrued, Best Estimate	$ 5,800,000
Environmental Issue [Member] | PBF Energy and Valero [Member] | DCR Assets [Member]
Loss Contingencies [Line Items]
Site Contingency, Loss Exposure Not Accrued, Best Estimate						$ 20,000,000
Environmental insurance policy term						10 years
Environmental Issue [Member] | PBFX and Sunoco Logistics [Member] | Toledo Terminal [Member]
Loss Contingencies [Line Items]
Site Contingency, Loss Exposure Not Accrued, Best Estimate						$ 2,000,000
Environmental Issue [Member] | Valero [Member] | DCR Assets [Member]
Loss Contingencies [Line Items]
Site Contingency, Loss Exposure Not Accrued, Best Estimate						$ 75,000,000
Pending Litigation [Member] | DNREC [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value		$ 100,000	$ 150,000
Number Of Violated Locations | location							3
Number Of Barge Shipments | shipment							17
Number Of Gallons Of Crude Oil | gallon							35,700,000

RELATED PARTY TRANSACTIONS - Na

RELATED PARTY TRANSACTIONS - Narrative (Details) - USD ($) $ in Thousands	Apr. 16, 2018	Sep. 30, 2018
Related Party Transaction [Line Items]
Term of Renewal		5 years
Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Term of Agreement	5 years
Agreement Period One [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	894
Agreement Period Two [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	1,788
Agreement Period Three [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	2,683

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - SUMMARY OF TRANSACTION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transactions [Abstract]
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Operating and maintenance expenses	1,979	1,639	5,327	4,918
General and administrative expenses	$ 1,927	$ 1,890	$ 5,364	$ 5,174

RELATED PARTY TRANSACTIONS -COM

RELATED PARTY TRANSACTIONS -COMMERICAL AGREEMENTS (Details) bbl / d in Thousands, bbl in Thousands	Jul. 31, 2018Railcars_per_daybbl / d	Apr. 16, 2018bbl	Sep. 30, 2018	May 08, 2017bbl / d
Related Party Transaction [Line Items]
Number of Contract Renewals			2
Term of Renewal			5 years
PBF Holding [Member] | Knoxville Terminals [Member]
Related Party Transaction [Line Items]
Term of Agreement		5 years
Oil And Gas Plant, Maximum Storage Capacity | bbl		115,334
PBF Holding [Member] | Amended and Restated Rail Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement				7 years 8 months
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d				125,000
Number of Contract Renewals				2
Term of Renewal				5 years
PBF Holding [Member] | Chalmette Rail Unloading Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	7 years 5 months
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d	7,600
Number of Contract Renewals	2
Term of Renewal	5 years
PBF Holding [Member] | Toledo Rail Loading Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	7 years 5 months
Number of Contract Renewals	2
Term of Renewal	5 years
Oil and Gas Plant, Collaborative Agreement, Maximum Throughput Capacity | Railcars_per_day	50
PBF Holding [Member] | Chalmette Terminal Throughput Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	1 year
PBF Holding [Member] | DSL Ethanol Throughput Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	7 years 5 months
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | bbl / d	5,000
Number of Contract Renewals	2
Term of Renewal	5 years
Product [Member] | PBF Holding [Member] | Toledo Rail Loading Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | Railcars_per_day	30
Premium Product [Member] | PBF Holding [Member] | Toledo Rail Loading Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity | Railcars_per_day	11.500

RELATED PARTY TRANSACTIONS OMNI

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
PBF LLC [Member] | Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee	$ 7,000

RELATED PARTY TRANSACTIONS OPER

RELATED PARTY TRANSACTIONS OPERATION AND MANGEMENT SERVICES AGREEMENT (Details) bbl in Thousands, $ in Thousands	Apr. 16, 2018USD ($)bbl	Sep. 30, 2018USD ($)
Related Party Transaction [Line Items]
Number of Contract Renewals		2
Term of Renewal		5 years
PBF LLC [Member] | Services Agreement [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Annual Fee		$ 8,587
Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Term of Agreement	5 years
Oil And Gas Plant, Maximum Storage Capacity | bbl	115,334
Agreement Period One [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	894
Agreement Period Two [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	1,788
Agreement Period Three [Member] | Knoxville Terminals [Member] | PBF Holding [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment	2,683

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment			2
Total revenue	$ 70,556	$ 66,195	$ 203,395	$ 190,375
Depreciation and amortization	7,451	5,756	21,185	17,096
Income (loss) from operations	37,577	39,201	105,299	107,765
Interest expense, net and amortization of loan fees	10,567	7,748	30,940	23,618
Capital expenditures	20,956	15,536	86,627	72,100
Total assets	806,850		806,850		$ 748,215
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	64,011	60,608	182,815	173,524
Depreciation and amortization	6,524	5,135	18,408	15,254
Income (loss) from operations	38,599	39,837	109,059	111,237
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	20,199	9,243	85,782	57,255
Total assets	718,461		718,461		649,975
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	6,545	5,587	20,580	16,851
Depreciation and amortization	927	621	2,777	1,842
Income (loss) from operations	3,703	2,898	11,744	9,475
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	757	6,293	845	14,845
Total assets	84,620		84,620		86,760
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	(4,725)	(3,534)	(15,504)	(12,947)
Interest expense, net and amortization of loan fees	10,567	7,748	30,940	23,618
Capital expenditures	0	$ 0	0	$ 0
Total assets	$ 3,769		$ 3,769		$ 11,480

Subsequent events (Details)

Subsequent events (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 31, 2018	Oct. 01, 2018	Sep. 30, 2017
Subsequent Event [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 62,003
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.5
East Coast Storage Assets Acquisition [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross		$ 107,000
Payments to Acquire Property, Plant, and Equipment		$ 75,000

CONDENSED CONSOLIDATING FINAN_3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING BALANCE SHEET (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Affiliate	$ 66,140,000	$ 62,359,000	$ 190,789,000	$ 176,916,000
Cash and cash equivalents	18,022,000	39,420,000	18,022,000	39,420,000	$ 19,664,000	$ 64,221,000
Due from Affiliates	0		0		0
Prepaids and other current assets	3,496,000		3,496,000		1,793,000
Due from Related Parties, Current	33,454,000		33,454,000		40,817,000
Accounts receivable	3,010,000		3,010,000		1,423,000
Total current assets	57,982,000		57,982,000		63,697,000
Property, plant and equipment, net	736,876,000		736,876,000		684,488,000
Goodwill	6,332,000		6,332,000		0
Other non-current assets	5,660,000		5,660,000		30,000
Investment in subsidiaries	0		0		0
Total assets	806,850,000		806,850,000		748,215,000
Accounts payable - affiliates	17,659,000		17,659,000		8,352,000
Accounts payable and accrued liabilities	24,056,000		24,056,000		19,794,000
Deferred revenue	(1,183,000)		(1,183,000)		(1,438,000)
Due to related parties	0		0		0
Total current liabilities	42,898,000		42,898,000		29,584,000
Long-term debt	567,152,000		567,152,000		548,793,000
Other long-term liabilities	1,612,000		1,612,000		2,078,000
Total liabilities	611,662,000		611,662,000		580,455,000
Net investment - Predecessor	0		0		10,665,000
Total PBF Logistics LP equity	26,425,000		26,425,000		(4,143,000)
Noncontrolling interest	168,763,000		168,763,000		171,903,000
Total equity	195,188,000		195,188,000		167,760,000	163,090,000
Total liabilities and equity	806,850,000		806,850,000		748,215,000
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	3,641,000		3,641,000		2,736,000
Common Units [Member]
Total PBF Logistics LP equity	22,784,000		22,784,000		(17,544,000)
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Affiliate	0	0	0	0
Cash and cash equivalents	0	0	0	0	0	0
Due from Affiliates	0		0		0
Prepaids and other current assets	0		0		0
Due from Related Parties, Current	0		0		0
Accounts receivable	0		0		0
Total current assets	0		0		0
Property, plant and equipment, net	0		0		0
Goodwill	0		0
Other non-current assets	0		0		0
Investment in subsidiaries	0		0		0
Total assets	0		0		0
Accounts payable - affiliates	0		0		0
Accounts payable and accrued liabilities	0		0		0
Deferred revenue	0		0		0
Due to related parties	0		0		0
Total current liabilities	0		0		0
Long-term debt	0		0		0
Other long-term liabilities	0		0		0
Total liabilities	0		0		0
Net investment - Predecessor	0		0		0
Total PBF Logistics LP equity	0		0		0
Noncontrolling interest	0		0		0
Total equity	0		0		0
Total liabilities and equity	0		0		0
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	66,140,000	62,359,000	190,789,000	176,916,000
Cash and cash equivalents	16,353,000	20,406,000	16,353,000	20,406,000	8,755,000	12,088,000
Due from Affiliates	510,086,000		510,086,000		388,737,000
Prepaids and other current assets	1,397,000		1,397,000		1,222,000
Due from Related Parties, Current	33,453,000		33,453,000		40,816,000
Accounts receivable	3,010,000		3,010,000		1,423,000
Total current assets	564,299,000		564,299,000		440,953,000
Property, plant and equipment, net	736,876,000		736,876,000		684,488,000
Goodwill	6,332,000		6,332,000
Other non-current assets	5,660,000		5,660,000		30,000
Investment in subsidiaries	0		0		0
Total assets	1,313,167,000		1,313,167,000		1,125,471,000
Accounts payable - affiliates	16,905,000		16,905,000		6,330,000
Accounts payable and accrued liabilities	6,816,000		6,816,000		12,638,000
Deferred revenue	(1,183,000)		(1,183,000)		(1,438,000)
Due to related parties	131,120,000		131,120,000		64,162,000
Total current liabilities	156,024,000		156,024,000		84,568,000
Long-term debt	0		0		0
Other long-term liabilities	1,612,000		1,612,000		2,078,000
Total liabilities	157,636,000		157,636,000		86,646,000
Net investment - Predecessor	986,768,000		986,768,000		866,922,000
Total PBF Logistics LP equity	986,768,000		986,768,000		866,922,000
Noncontrolling interest	168,763,000		168,763,000		171,903,000
Total equity	1,155,531,000		1,155,531,000		1,038,825,000
Total liabilities and equity	1,313,167,000		1,313,167,000		1,125,471,000
Operating Segments [Member] | Subsidiary Issuer [Member]
Affiliate	0	0	0	0
Cash and cash equivalents	1,669,000	19,014,000	1,669,000	19,014,000	10,909,000	52,133,000
Due from Affiliates	131,120,000		131,120,000		64,162,000
Prepaids and other current assets	2,099,000		2,099,000		571,000
Due from Related Parties, Current	1,000		1,000		1,000
Accounts receivable	0		0		0
Total current assets	134,889,000		134,889,000		75,643,000
Property, plant and equipment, net	0		0		0
Goodwill	0		0
Other non-current assets	0		0		0
Investment in subsidiaries	986,768,000		986,768,000		866,922,000
Total assets	1,121,657,000		1,121,657,000		942,565,000
Accounts payable - affiliates	754,000		754,000		2,022,000
Accounts payable and accrued liabilities	17,240,000		17,240,000		7,156,000
Deferred revenue	0		0		0
Due to related parties	510,086,000		510,086,000		388,737,000
Total current liabilities	528,080,000		528,080,000		397,915,000
Long-term debt	567,152,000		567,152,000		548,793,000
Other long-term liabilities	0		0		0
Total liabilities	1,095,232,000		1,095,232,000		946,708,000
Net investment - Predecessor	0		0		10,665,000
Total PBF Logistics LP equity	26,425,000		26,425,000		(4,143,000)
Noncontrolling interest	0		0		0
Total equity	26,425,000		26,425,000		(4,143,000)
Total liabilities and equity	1,121,657,000		1,121,657,000		942,565,000
Operating Segments [Member] | Incentive Distribution Rights [Member] | Non-Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0		0		0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0		0		0
Operating Segments [Member] | Incentive Distribution Rights [Member] | Subsidiary Issuer [Member]
Total PBF Logistics LP equity	3,641,000		3,641,000		2,736,000
Operating Segments [Member] | Common Units [Member] | Non-Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0		0		0
Operating Segments [Member] | Common Units [Member] | Guarantor Subsidiaries [Member]
Total PBF Logistics LP equity	0		0		0
Operating Segments [Member] | Common Units [Member] | Subsidiary Issuer [Member]
Total PBF Logistics LP equity	22,784,000		22,784,000		(17,544,000)
Consolidation, Eliminations [Member]
Affiliate	0	0	0	0
Cash and cash equivalents	0	$ 0	0	$ 0	0	$ 0
Due from Affiliates	(641,206,000)		(641,206,000)		(452,899,000)
Prepaids and other current assets	0		0		0
Due from Related Parties, Current	0		0		0
Accounts receivable	0		0		0
Total current assets	(641,206,000)		(641,206,000)		(452,899,000)
Property, plant and equipment, net	0		0		0
Goodwill	0		0
Other non-current assets	0		0		0
Investment in subsidiaries	(986,768,000)		(986,768,000)		(866,922,000)
Total assets	(1,627,974,000)		(1,627,974,000)		(1,319,821,000)
Accounts payable - affiliates	0		0		0
Accounts payable and accrued liabilities	0		0		0
Deferred revenue	0		0		0
Due to related parties	(641,206,000)		(641,206,000)		(452,899,000)
Total current liabilities	(641,206,000)		(641,206,000)		(452,899,000)
Long-term debt	0		0		0
Other long-term liabilities	0		0		0
Total liabilities	(641,206,000)		(641,206,000)		(452,899,000)
Net investment - Predecessor	(986,768,000)		(986,768,000)		(866,922,000)
Total PBF Logistics LP equity	(986,768,000)		(986,768,000)		(866,922,000)
Noncontrolling interest	0		0		0
Total equity	(986,768,000)		(986,768,000)		(866,922,000)
Total liabilities and equity	(1,627,974,000)		(1,627,974,000)		(1,319,821,000)
Consolidation, Eliminations [Member] | Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	0		0		0
Consolidation, Eliminations [Member] | Common Units [Member]
Total PBF Logistics LP equity	$ 0		$ 0		$ 0

CONDENSED CONSOLIDATING FINAN_4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Affiliate	$ 66,140	$ 62,359	$ 190,789	$ 176,916
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	4,725	3,534	15,504	12,947
Depreciation and amortization	7,451	5,756	21,185	17,096
Total costs and expenses	32,979	26,994	98,096	82,610
Income from operations	37,577	39,201	105,299	107,765
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	22,365	28,873	63,692	76,792
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	18,724	26,347	53,681	70,473
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	4,725	3,534	15,504	12,947
Depreciation and amortization	0	0	0	0
Total costs and expenses	4,725	3,534	15,504	12,947
Income from operations	(4,725)	(3,534)	(15,504)	(12,947)
Equity in earnings (loss) of subsidiaries	42,302	42,735	120,803	120,712
Interest expense, net	(10,070)	(7,416)	(29,684)	(22,493)
Amortization of loan fees and debt premium	(497)	(332)	(1,256)	(1,125)
Net income	27,010	31,453	74,359	84,147
Less: Net loss attributable to Predecessor	0	0	0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	27,010	31,453	74,359	84,147
Less: Net income attributable to the IDR holder	3,641	2,526	10,011	6,319
Net income attributable to PBF Logistics LP unitholders	23,369	28,927	64,348	77,828
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	66,140	62,359	190,789	176,916
Third-party	4,416	3,836	12,606	13,459
Total revenue	70,556	66,195	203,395	190,375
Operating and maintenance expenses	20,803	17,704	61,407	52,567
General and administrative expenses	0	0	0	0
Depreciation and amortization	7,451	5,756	21,185	17,096
Total costs and expenses	28,254	23,460	82,592	69,663
Income from operations	42,302	42,735	120,803	120,712
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	42,302	42,735	120,803	120,712
Less: Net loss attributable to Predecessor	(80)	(1,219)	(2,443)	(3,863)
Less: Net income attributable to noncontrolling interest	4,725	3,799	13,110	11,218
Net income attributable to the partners	37,657	40,155	110,136	113,357
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	37,657	40,155	110,136	113,357
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Affiliate	0	0	0	0
Third-party	0	0	0	0
Total revenue	0	0	0	0
Operating and maintenance expenses	0	0	0	0
General and administrative expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Total costs and expenses	0	0	0	0
Income from operations	0	0	0	0
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	0	0	0	0
Less: Net loss attributable to Predecessor	0	0	0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	0	0	0	0
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	0	0	0	0
Consolidation, Eliminations [Member]
Affiliate	0	0	0	0
Third-party	0	0	0	0
Total revenue	0	0	0	0
Operating and maintenance expenses	0	0	0	0
General and administrative expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Total costs and expenses	0	0	0	0
Income from operations	0	0	0	0
Equity in earnings (loss) of subsidiaries	(42,302)	(42,735)	(120,803)	(120,712)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(42,302)	(42,735)	(120,803)	(120,712)
Less: Net loss attributable to Predecessor	0	0	0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	(42,302)	(42,735)	(120,803)	(120,712)
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	$ (42,302)	$ (42,735)	$ (120,803)	$ (120,712)

CONDENSED CONSOLIDATING FINAN_5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Details) - USD ($) $ in Thousands	Apr. 16, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Net income				$ 74,359	$ 84,147
Depreciation and amortization		$ 7,451	$ 5,756	21,185	17,096
Amortization of loan fees and debt premium		497	332	1,256	1,125
Unit-based compensation expense				4,549	4,515
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				7,363	818
Accounts receivable				(1,587)	3,188
Prepaids and other current assets				(1,703)	(329)
Accounts payable - affiliates				9,307	500
Accounts payable and accrued liabilities				4,624	7,705
Amounts due to (from) related parties				0	0
Deferred revenue				(255)	39
Other assets and liabilities				1,516	1,128
Net cash provided by operating activities				117,582	117,676
Payments to Acquire Property, Plant, and Equipment					62,003
Expenditures for property, plant and equipment				28,627	62,003
Purchases of marketable securities				0	(75,036)
Maturities of marketable securities				0	115,060
Investment in subsidiaries				0	0
Net cash used in investing activities				(86,627)	(32,076)
Net proceeds from issuance of common units				34,820	0
Distributions to unitholders				(72,471)	(62,794)
Contribution from parent				4,201	9,405
Distributions to TVPC members				(16,250)	(17,348)
Proceeds from revolving credit facility				64,000	0
Repayment of revolving credit facility				(43,700)	0
Repayment of term loan				0	(39,664)
Deferred financing costs				(3,197)	0
Net cash used in financing activities				(32,597)	(110,401)
Net change in cash and cash equivalents				(1,642)	(24,801)
Cash and cash equivalents		18,022	39,420	18,022	39,420	$ 19,664	$ 64,221
Operating Segments [Member] | Subsidiary Issuer [Member]
Net income				74,359	84,147
Depreciation and amortization		0	0	0	0
Amortization of loan fees and debt premium		497	332	1,256	1,125
Unit-based compensation expense				4,549	4,515
Equity in earnings of subsidiaries		(42,302)	(42,735)	(120,803)	(120,712)
Accounts receivable - affiliates				0	124
Accounts receivable				0	0
Prepaids and other current assets				(1,528)	(599)
Accounts payable - affiliates				(1,268)	1,392
Accounts payable and accrued liabilities				9,108	5,817
Amounts due to (from) related parties				54,391	64,063
Deferred revenue				0	0
Other assets and liabilities				1,049	7
Net cash provided by operating activities				19,015	39,865
Payments to Acquire Property, Plant, and Equipment					0
Expenditures for property, plant and equipment				0
Purchases of marketable securities					(75,036)
Maturities of marketable securities					115,060
Investment in subsidiaries				(7,707)	(10,550)
Net cash used in investing activities				(7,707)	29,474
Net proceeds from issuance of common units				34,820
Distributions to unitholders				(72,471)	(62,794)
Contribution from parent				0	0
Distributions to TVPC members				0	0
Proceeds from revolving credit facility				64,000
Repayment of revolving credit facility				(43,700)
Repayment of term loan					(39,664)
Deferred financing costs				(3,197)
Net cash used in financing activities				(20,548)	(102,458)
Net change in cash and cash equivalents				(9,240)	(33,119)
Cash and cash equivalents		1,669	19,014	1,669	19,014	10,909	52,133
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Net income				120,803	120,712
Depreciation and amortization		7,451	5,756	21,185	17,096
Amortization of loan fees and debt premium		0	0	0	0
Unit-based compensation expense				0	0
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				7,363	694
Accounts receivable				(1,587)	3,188
Prepaids and other current assets				(175)	270
Accounts payable - affiliates				10,575	(892)
Accounts payable and accrued liabilities				(4,484)	1,888
Amounts due to (from) related parties				(54,391)	(64,063)
Deferred revenue				(255)	39
Other assets and liabilities				467	1,121
Net cash provided by operating activities				98,567	77,811
Payments to Acquire Property, Plant, and Equipment					62,003
Expenditures for property, plant and equipment				28,627
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries				0	0
Net cash used in investing activities				(86,627)	(72,100)
Net proceeds from issuance of common units				0
Distributions to unitholders				0	0
Contribution from parent				11,908	19,955
Distributions to TVPC members				(16,250)	(17,348)
Proceeds from revolving credit facility				0
Repayment of revolving credit facility				0
Repayment of term loan					0
Deferred financing costs				0
Net cash used in financing activities				(4,342)	2,607
Net change in cash and cash equivalents				7,598	8,318
Cash and cash equivalents		16,353	20,406	16,353	20,406	8,755	12,088
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Net income				0	0
Depreciation and amortization		0	0	0	0
Amortization of loan fees and debt premium		0	0	0	0
Unit-based compensation expense				0	0
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				0	0
Accounts receivable				0	0
Prepaids 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 operating activities				0	0
Payments to Acquire Property, Plant, and Equipment					0
Expenditures for property, plant and equipment				0
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries				0	0
Net cash used in investing activities				0	0
Net proceeds from issuance of common units				0
Distributions to unitholders				0	0
Contribution from parent				0	0
Distributions to TVPC members				0	0
Proceeds from revolving credit facility				0
Repayment of revolving credit facility				0
Repayment of term loan					0
Deferred financing costs				0
Net cash used in financing activities				0	0
Net change in cash and cash equivalents				0	0
Cash and cash equivalents		0	0	0	0	0	0
Consolidation, Eliminations [Member]
Net income				(120,803)	(120,712)
Depreciation and amortization		0	0	0	0
Amortization of loan fees and debt premium		0	0	0	0
Unit-based compensation expense				0	0
Equity in earnings of subsidiaries		42,302	42,735	120,803	120,712
Accounts receivable - affiliates				0	0
Accounts receivable				0	0
Prepaids 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 operating activities				0	0
Payments to Acquire Property, Plant, and Equipment					0
Expenditures for property, plant and equipment				0
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries				7,707	10,550
Net cash used in investing activities				7,707	10,550
Net proceeds from issuance of common units				0
Distributions to unitholders				0	0
Contribution from parent				(7,707)	(10,550)
Distributions to TVPC members				0	0
Proceeds from revolving credit facility				0
Repayment of revolving credit facility				0
Repayment of term loan					0
Deferred financing costs				0
Net cash used in financing activities				(7,707)	(10,550)
Net change in cash and cash equivalents				0	0
Cash and cash equivalents		$ 0	$ 0	0	0	$ 0	$ 0
Toledo Terminal Acquisition [Member]
Payments to Acquire Businesses, Gross					10,097
Toledo Terminal Acquisition [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Payments to Acquire Businesses, Gross					0
Toledo Terminal Acquisition [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross					10,097
Toledo Terminal Acquisition [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross					0
Toledo Terminal Acquisition [Member] | Consolidation, Eliminations [Member]
Payments to Acquire Businesses, Gross					0
Knoxville Terminals Purchase [Member]
Payments to Acquire Businesses, Gross	$ 58,000			58,000	$ 0
Payments to Acquire Property, Plant, and Equipment	$ 58,000
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Payments to Acquire Businesses, Gross				0
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross				58,000
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Payments to Acquire Businesses, Gross				0
Knoxville Terminals Purchase [Member] | Consolidation, Eliminations [Member]
Payments to Acquire Businesses, Gross				$ 0