PBF Logistics (PBFX) 8-K 7 Nov 18 2018 Q2 Other Events Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	1,582,568
Document Type	8-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Document Fiscal Period Focus	Q2
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)		45,344,668

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 19,681,000	$ 19,664,000	$ 51,054,000	$ 64,221,000
Accounts receivable - affiliates	31,473,000	40,817,000
Accounts receivable	2,500,000	1,423,000
Prepaids and other current assets	1,551,000	1,793,000
Total current assets	55,205,000	63,697,000
Property, plant and equipment, net	722,907,000	684,488,000
Goodwill	6,332,000	0
Other non-current assets	5,807,000	30,000
Total assets	790,251,000	748,215,000
Current liabilities:
Accounts payable - affiliates	6,745,000	8,352,000
Accounts payable and accrued liabilities	13,709,000	19,794,000
Deferred revenue	1,152,000	1,438,000
Total current liabilities	21,606,000	29,584,000
Long-term debt	603,581,000	548,793,000
Other long-term liabilities	1,825,000	2,078,000
Total liabilities	627,012,000	580,455,000
Commitments and contingencies (Note 9)
Net Investment - Predecessor	12,495,000	10,665,000
Equity:
Total PBF Logistics LP equity	(5,799,000)	(4,143,000)
Noncontrolling interest	169,038,000	171,903,000
Total equity	163,239,000	167,760,000		163,090,000
Total liabilities and equity	790,251,000	748,215,000
Common Units [Member]
Equity:
Total PBF Logistics LP equity	(21,709,000)	(17,544,000)
Subordinated Units [Member] | PBF LLC [Member]
Equity:
Total equity			2,107,000	(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	3,415,000	2,736,000
Incentive Distribution Rights [Member] | PBF LLC [Member]
Equity:
Total PBF Logistics LP equity	3,415,000	2,736,000
Total equity	$ 3,415,000	$ 2,736,000	$ 174,047,000	$ 1,266,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Jun. 30, 2018	Dec. 31, 2017
Common Units [Member]
Common units issued	42,073,062	41,900,708
Common units outstanding	42,073,062	41,900,708

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue:
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
Costs and expenses:
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Total costs and expenses	34,303	29,149	65,117	55,616
Income from operations	33,796	33,867	67,722	68,564
Other expense:
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	3,415	2,107	6,370	3,793
Net income attributable to PBF Logistics LP unitholders	$ 16,677	$ 21,204	$ 34,957	$ 44,126
Weighted-average limited partner units outstanding:
Cash distributions paid per unit (in dollars per share)	$ 0.4950	$ 0.47	$ 0.9850	$ 0.9300
Common Units [Member]
Other expense:
Net income attributable to the partners	$ 16,677	$ 15,759	$ 34,957	$ 29,963
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 0.39	$ 0.49	$ 0.83	$ 1.04
Common - diluted (in dollars per share)	$ 0.39	$ 0.49	$ 0.83	$ 1.04
Weighted-average limited partner units outstanding:
Common - basic (in shares)	42,231,119	31,428,577	42,176,202	28,784,479
Common - diluted (in shares)	42,294,616	31,485,563	42,190,136	28,788,463
Subordinated Units [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)	$ 0	$ 0.52	$ 0	$ 1.07
Weighted-average limited partner units outstanding:
Subordinated - basic and diluted (in shares)	0	10,649,228	0	13,253,423

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Proceeds from Lines of Credit	$ 64,000	$ 0
Cash flows from operating activities:
Net income	47,349	52,694
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	13,734	11,340
Amortization of loan fees and debt premium	759	793
Unit-based compensation expense	3,497	3,708
Changes in operating assets and liabilities:
Accounts receivable - affiliates	9,344	5,454
Accounts receivable	(1,077)	2,412
Prepaids and other current assets	242	(595)
Accounts payable - affiliates	(1,607)	7,051
Accounts payable and accrued liabilities	(5,326)	6,412
Deferred revenue	(286)	277
Other assets and liabilities	(1,302)	(1,109)
Net cash provided by operating activities	65,327	88,437
Cash flows from investing activities:
Expenditures for property, plant and equipment	(7,671)	(46,467)
Purchases of marketable securities	0	(75,036)
Maturities of marketable securities	0	115,060
Net cash used in investing activities	(65,671)	(16,540)
Cash flows from financing activities:
Distributions to unitholders	(46,611)	(40,998)
Distributions to TVPC members	(11,250)	(12,254)
Contribution from parent	4,193	7,852
Repayment of revolving credit facility	9,700	0
Repayment of term loan	0	(39,664)
Payments of Financing Costs	271	0
Net cash used in financing activities	361	(85,064)
Net change in cash and cash equivalents	17	(13,167)
Cash and cash equivalents at beginning of year	19,664	64,221
Cash and cash equivalents at end of period	19,681	51,054
Supplemental disclosure of non-cash investing and financing activities:
Accrued capital expenditures	24	12,943
Issuance of affiliate note payable	0	11,600
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Proceeds from Lines of Credit	0
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:
Distributions to unitholders	0	0
Distributions to TVPC members	0	0
Contribution from parent	0	0
Repayment of revolving credit facility	0
Repayment of term loan		0
Payments of 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

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 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 June 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 18,459,497 of PBFX’s common units constituting an aggregate 43.9% limited partner interest in PBFX and owns all of PBFX’s incentive distribution rights (“IDRs”), with the remaining 56.1% limited partner interest owned by public unitholders as of June 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, 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, the Paulsboro Lube Oil Terminal, the “Development Assets”). The acquisition of the Development Assets closed on July 31, 2018 (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”). The 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 the Current Report on Form 8-K filed with the SEC on November 7, 2018, which retrospectively adjusted the 2017 financial statements to give retrospective effect to the Development Assets Acquisition (the “recast 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. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, PBFX has included all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position and the results of operations and cash flows of PBFX for the periods presented. The results of operations for the three and six months ended June 30, 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 intends to perform this impairment review annually in the second half of the calendar year, 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. During the three and six months ended June 30, 2018, there have been no impairment indicators, or changes in the Partnership’s business, that would cause the Partnership to perform a goodwill impairment assessment. 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. 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 additional clarification and implementation guidance for leases related to ASU 2016-02 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 and lead 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 begun 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 the impact on its business processes and controls. 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 onto its balance sheet with “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. 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 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	6 Months Ended
	Jun. 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 six months ended June 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 Six Months Ended 2018 2017 2018 2017 Transportation and Terminaling Segment Terminaling $ 29,410 $ 32,169 $ 56,461 $ 62,847 Pipeline 19,217 15,679 37,706 31,577 Other 12,506 9,442 24,637 18,492 Total 61,133 57,290 118,804 112,916 Storage Segment Storage 6,966 5,726 14,035 11,264 Total 6,966 5,726 14,035 11,264 Total Revenue $ 68,099 $ 63,016 $ 132,839 $ 124,180 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 June 30, 2018 , future fees for MVCs to be received related to noncancelable commercial terminaling, pipeline and storage agreements were as follows: 2018 $ 109,855 2019 221,024 2020 222,050 2021 221,758 2022 138,674 Thereafter 483,752 Total MVC payments to be received $ 1,397,113 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 $30,149 and $59,925 of the Partnership’s revenue for the three and six months ended June 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 $1,152 and $1,438 as of June 30, 2018 and December 31, 2017, respectively. The decrease in the deferred revenue balance as of June 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	6 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS PNGPC Acquisition On February 28, 2017, the Partnership’s wholly-owned subsidiary, PBFX Operating Company LP (“PBFX Op Co”), acquired from PBF LLC all the issued and outstanding limited liability company interest of Paulsboro Natural Gas Pipeline Company LLC (“PNGPC”) for an aggregate purchase price of $11,600 (the “PNGPC Acquisition”). PNGPC owns and operates an interstate natural gas pipeline which serves PBF Holding’s Paulsboro Refinery. In connection with the PNGPC Acquisition, PBFX constructed a new pipeline, which commenced services in August 2017 (the “Paulsboro Natural Gas Pipeline”). In consideration for the PNGPC limited liability company interests, the Partnership delivered to PBF LLC (i) an $11,600 intercompany promissory note in favor of Paulsboro Refining Company LLC, a wholly-owned subsidiary of PBF Holding (the “Affiliate Note Payable”), (ii) an expansion rights and right of first refusal agreement in favor of PBF LLC with respect to the Paulsboro Natural Gas Pipeline and (iii) an assignment and assumption agreement with respect to certain outstanding litigation involving PNGPC and the existing pipeline. As the PNGPC Acquisition was considered a transfer of assets between entities under common control, the PNGPC assets and liabilities were transferred at their historical carrying value, whose net value was $11,538 as of February 28, 2017. The financial information contained herein of PBFX has been retrospectively adjusted to include the historical results of PNGPC as if it was owned by the Partnership for all periods presented. Net loss attributable to the PNGPC Acquisition prior to the effective date was allocated entirely to PBF GP as if only PBF GP had rights to that net loss; therefore, there is no retrospective adjustment to net income per unit. 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 , plus working capital adjustments. 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 June 30, 2018. The total purchase consideration and the estimated fair values of the assets and liabilities at the acquisition date 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 six months ended June 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 $159 , third-party revenue of $1,580 and net income of $707 . 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. Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 Pro forma revenues $ 136,369 $ 131,314 Pro forma net income attributable to PBF Logistics LP unitholders: 35,153 43,688 Pro forma net income available per limited partner units: Common units - basic $ 0.83 $ 1.03 Common units - diluted 0.83 1.03 Subordinated units - basic and diluted — 1.06 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 , or 1,494,134 common units 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. June 30, 2018 PBF Logistics Development Assets Consolidated ASSETS Current assets: Cash and cash equivalents $ 19,681 $ — $ 19,681 Accounts receivable - affiliates 31,473 — 31,473 Accounts receivable 2,500 — 2,500 Prepaids and other current assets 1,551 — 1,551 Total current assets 55,205 — 55,205 Property, plant and equipment, net 710,412 12,495 722,907 Goodwill 6,332 — 6,332 Other non-current assets 5,807 — 5,807 Total assets $ 777,756 $ 12,495 $ 790,251 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 6,745 $ — $ 6,745 Accounts payable and accrued liabilities 13,709 — 13,709 Deferred revenue 1,152 — 1,152 Total current liabilities 21,606 — 21,606 Long-term debt 603,581 — 603,581 Other long-term liabilities 1,825 — 1,825 Total liabilities 627,012 — 627,012 Commitments and contingencies (Note 8) Equity: Net investment - Predecessor — 12,495 12,495 Common unitholders (21,709 ) — (21,709 ) IDR holder - PBF LLC 3,415 — 3,415 Total PBF Logistics LP equity (18,294 ) 12,495 (5,799 ) Noncontrolling interest 169,038 — 169,038 Total equity 150,744 12,495 163,239 Total liabilities and equity $ 777,756 $ 12,495 $ 790,251 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 Goodwill — — — 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 8) 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 June 30, 2018 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 63,785 $ — $ 63,785 Third-party 3,613 701 4,314 Total revenue 67,398 701 68,099 Costs and expenses: Operating and maintenance expenses 19,111 1,613 20,724 General and administrative expenses 6,488 — 6,488 Depreciation and amortization 6,919 172 7,091 Total costs and expenses 32,518 1,785 34,303 Income (loss) from operations 34,880 (1,084 ) 33,796 Other expense: Interest expense, net (10,029 ) — (10,029 ) Amortization of loan fees and debt premium (396 ) — (396 ) Net income (loss) 24,455 (1,084 ) 23,371 Less: Net loss attributable to Predecessor — (1,084 ) (1,084 ) Less: Net income attributable to noncontrolling interest 4,363 — 4,363 Net income attributable to the partners 20,092 — 20,092 Less: Net income attributable to the IDR holder 3,415 — 3,415 Net income attributable to PBF Logistics LP unitholders $ 16,677 $ — $ 16,677 Three Months Ended June 30, 2017 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 58,355 $ — $ 58,355 Third-party 3,974 687 4,661 Total revenue 62,329 687 63,016 Costs and expenses: Operating and maintenance expenses 15,504 1,690 17,194 General and administrative expenses 6,098 — 6,098 Depreciation and amortization 5,710 147 5,857 Total costs and expenses 27,312 1,837 29,149 Income (loss) from operations 35,017 (1,150 ) 33,867 Other expense: Interest expense, net (7,509 ) — (7,509 ) Amortization of loan fees (377 ) — (377 ) Net income (loss) 27,131 (1,150 ) 25,981 Less: Net loss attributable to Predecessor — (1,150 ) (1,150 ) Less: Net income attributable to noncontrolling interest 3,820 — 3,820 Net income attributable to the partners 23,311 — 23,311 Less: Net income attributable to the IDR holder 2,107 — 2,107 Net income attributable to PBF Logistics LP unitholders $ 21,204 $ — $ 21,204 Six Months Ended June 30, 2018 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 124,649 $ — $ 124,649 Third-party 6,788 1,402 8,190 Total revenue 131,437 1,402 132,839 Costs and expenses: Operating and maintenance expenses 37,159 3,445 40,604 General and administrative expenses 10,779 — 10,779 Depreciation and amortization 13,414 320 13,734 Total costs and expenses 61,352 3,765 65,117 Income (loss) from operations 70,085 (2,363 ) 67,722 Other expense: Interest expense, net (19,614 ) — (19,614 ) Amortization of loan fees and debt premium (759 ) — (759 ) Net income (loss) 49,712 (2,363 ) 47,349 Less: Net loss attributable to Predecessor — (2,363 ) (2,363 ) Less: Net income attributable to noncontrolling interest 8,385 — 8,385 Net income attributable to the partners 41,327 — 41,327 Less: Net income attributable to the IDR holder 6,370 — 6,370 Net income attributable to PBF Logistics LP unitholders $ 34,957 $ — $ 34,957 Six Months Ended June 30, 2017 PBF Logistics Development Assets Consolidated Results Revenue: Affiliate $ 114,557 $ — $ 114,557 Third-party 8,249 1,374 9,623 Total revenue 122,806 1,374 124,180 Costs and expenses: Operating and maintenance expenses 31,273 3,590 34,863 General and administrative expenses 9,413 — 9,413 Depreciation and amortization 11,062 278 11,340 Total costs and expenses 51,748 3,868 55,616 Income (loss) from operations 71,058 (2,494 ) 68,564 Other expense: Interest expense, net (15,077 ) — (15,077 ) Amortization of loan fees (793 ) — (793 ) Net income (loss) 55,188 (2,494 ) 52,694 Less: Net loss attributable to Predecessor (150 ) (2,494 ) (2,644 ) Less: Net income attributable to noncontrolling interest 7,419 — 7,419 Net income attributable to the partners 47,919 — 47,919 Less: Net income attributable to the IDR holder 3,793 — 3,793 Net income attributable to PBF Logistics LP unitholders $ 44,126 $ — $ 44,126 Acquisition Expenses PBFX incurred acquisition related costs of $669 and $1,152 for the three and six months ended June 30, 2018 , respectively, primarily consisting of consulting and legal expenses related to the Knoxville Terminals Purchase and other pending and nonconsummated acquisitions. PBFX incurred acquisition related costs of $331 and $505 for the three and six months ended June 30, 2017 , respectively, primarily consisting of consulting and legal expenses related to 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	6 Months Ended
	Jun. 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: June 30, 2018 (a) December 31, 2017 Land $ 101,857 $ 99,707 Pipelines 334,897 333,609 Terminals and equipment 258,456 211,797 Storage facilities 90,877 90,373 Construction in progress 6,239 4,810 792,326 740,296 Accumulated depreciation (69,419 ) (55,808 ) Property, plant and equipment, net $ 722,907 $ 684,488 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. Depreciation expense was $13,611 and $11,340 for the six months ended June 30, 2018 and 2017, respectively.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	6 Months Ended
	Jun. 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 June 30, 2018, the carrying amount of goodwill was $6,332 , all of which was allocated to the Transportation and Terminaling segment. 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 June 30, 2018, intangibles consisted of the following: June 30, December 31, Customer relationships $ 5,900 $ — Accumulated amortization (123 ) — Total intangibles $ 5,777 $ — Amortization expense was $123 and $0 for the six months ended June 30, 2018 and 2017, respectively. The Partnership estimates amortization expense of $590 a year for the next five years.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
DEBT	DEBT Total debt was comprised of the following: June 30, December 31, 2023 Notes $ 525,000 $ 525,000 Revolving Credit Facility (a) 84,000 29,700 Total debt outstanding 609,000 554,700 Unamortized debt issuance costs (8,520 ) (9,281 ) Unamortized 2023 Notes premium 3,101 3,374 Net carrying value of debt $ 603,581 $ 548,793 ____________________ (a) PBFX had $4,010 outstanding letters of credit and $271,990 available under its five -year $360,000 revolving credit facility (the “Revolving Credit Facility”) as of June 30, 2018 . During the six months ended June 30, 2018, PBFX paid down $9,700 and subsequently borrowed $64,000 to fund the Knoxville Terminals Purchase and other capital expenditures and working capital requirements. On July 30, 2018, PBFX entered into an amended and restated revolving credit facility (the “A&R Revolving Credit Facility”), that among other things, extended the maturity date from May 2019 to July 2023; as a result, the Revolving Credit Facility is classified as long-term on PBFX’s balance sheet. Refer to Note 12 “Subsequent Events” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the A&R Revolving Credit Facility. 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 $532,956 and $544,118 at June 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 $609,000 and $616,956 as of June 30, 2018 and $554,700 and $573,818 as of December 31, 2017 , respectively.

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2018
Equity [Abstract]
EQUITY	EQUITY PBFX had 23,613,565 common units held by the public outstanding as of June 30, 2018 . PBF LLC owns 18,459,497 of PBFX’s common units constituting an aggregate 43.9% limited partner interest in PBFX as of June 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 June 30, 2018 2017 Common Units Common Units Subordinated Units - PBF LLC Balance at beginning of period 41,900,708 25,876,472 15,886,553 Vesting of phantom units, net of forfeitures 172,354 127,462 — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 42,073,062 41,890,487 — Six Months Ended June 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 172,354 159,816 — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 42,073,062 41,890,487 — 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 six months ended June 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 Development Assets (2,363 ) — — — (2,363 ) Contributions to Development Assets 4,193 — — — 4,193 Quarterly distributions to unitholders (including IDRs) — (41,560 ) (5,691 ) — (47,251 ) Distributions to TVPC members — — — (11,250 ) (11,250 ) Net income attributable to the partners — 34,957 6,370 8,385 49,712 Unit-based compensation expense — 3,497 — — 3,497 Other — (1,059 ) — — (1,059 ) Balance at June 30, 2018 $ 12,495 $ (21,709 ) $ 3,415 $ 169,038 $ 163,239 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 Development Assets (2,494 ) — — — — (2,494 ) Net loss attributable to PNGPC (150 ) — — — — (150 ) Sponsor Contributions 7,852 — — — — 7,852 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) — (24,129 ) (14,457 ) (2,951 ) — (41,537 ) Distributions to TVPC members — — — — (12,254 ) (12,254 ) Net income attributable to the partners — 29,963 14,163 3,793 7,419 55,338 Unit-based compensation expense — 3,708 — — — 3,708 Subordinated unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at June 30, 2017 $ 10,420 $ (25,628 ) $ — $ 2,107 $ 174,047 $ 160,946 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 six months ended June 30, 2018 , PBFX made distribution payments as follows: Related Earnings Period: Q4 2017 Q1 2018 Distribution date March 14, 2018 May 30, 2018 Record date February 28, 2018 May 15, 2018 Per unit $ 0.4850 $ 0.4900 To public common unitholders $ 11,369 $ 11,553 To PBF LLC 11,689 12,000 Total distribution $ 23,058 $ 23,553 The allocation of total quarterly distributions to general and limited partners for the three and six months ended June 30, 2018 and 2017 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $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 Six Months Ended 2018 2017 2018 2017 IDR - PBF LLC $ 3,415 $ 2,107 $ 6,370 $ 3,793 Limited partners’ distributions: Common 22,800 20,000 43,770 32,272 Subordinated - PBF LLC — — — 7,308 Total distributions 26,215 22,107 50,140 43,373 Total cash distributions (1) $ 25,866 $ 21,797 $ 49,419 $ 42,735 (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT

NET INCOME PER UNIT	6 Months Ended
	Jun. 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 146,065 and 429,503 anti-dilutive phantom units for the three and six months ended June 30, 2018 , respectively, compared to 74,750 and 393,439 anti-dilutive phantom units for the three and six months ended June 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 31, 2018, PBFX funded the $31,586 purchase price of 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 general partner, the limited partners, including the holders of the subordinated units through May 31, 2017 and IDR holders, in accordance with the partnership agreement. When calculating basic earnings per unit under the two-class method for a master limited partnership, net income for the current reporting period is reduced by the amount of available cash that has been or will be distributed to the general partner, limited partners, and IDR holders for that reporting period. Net loss attributable to the Development Assets 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 for the periods presented. The following table shows the calculation of earnings less distributions: Three Months Ended June 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 22,800 $ 3,415 $ 26,215 Earnings less distributions (6,123 ) — (6,123 ) Net income attributable to the partners $ 16,677 $ 3,415 $ 20,092 Weighted-average units outstanding - basic 42,231,119 Weighted-average units outstanding - diluted 42,294,616 Net income per limited partner unit - basic $ 0.39 Net income per limited partner unit - diluted $ 0.39 Three Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,000 $ — $ 2,107 $ 22,107 Earnings less distributions (4,241 ) 5,445 — 1,204 Net income attributable to the partners $ 15,759 $ 5,445 $ 2,107 $ 23,311 Weighted-average units outstanding - basic 31,428,577 10,649,228 Weighted-average units outstanding - diluted 31,485,563 10,649,228 Net income per limited partner unit - basic $ 0.49 $ 0.52 Net income per limited partner unit - diluted $ 0.49 $ 0.52 Six Months Ended June 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 43,770 $ 6,370 $ 50,140 Earnings less distributions (8,813 ) — (8,813 ) Net income attributable to the partners $ 34,957 $ 6,370 $ 41,327 Weighted-average units outstanding - basic 42,176,202 Weighted-average units outstanding - diluted 42,190,136 Net income per limited partner unit - basic $ 0.83 Net income per limited partner unit - diluted $ 0.83 Six Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 32,272 $ 7,308 $ 3,793 $ 43,373 Earnings less distributions (2,309 ) 6,855 — 4,546 Net income attributable to the partners $ 29,963 $ 14,163 $ 3,793 $ 47,919 Weighted-average units outstanding - basic 28,784,479 13,253,423 Weighted-average units outstanding - diluted 28,788,463 13,253,423 Net income per limited partner unit - basic $ 1.04 $ 1.07 Net income per limited partner unit - diluted $ 1.04 $ 1.07

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 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. 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 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 $1,668 recorded as of June 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 June 30, 2018 , the undiscounted liability is $1,815 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 $192 as of June 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 $192 . At June 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	6 Months Ended
	Jun. 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 recast 2017 Form 10-K for a more complete description of PBFX’s commercial agreements with PBF Holding, including those identified as leases, that 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 June 30, Six Months Ended June 30, 2018 2017 2018 2017 Revenue $ 63,785 $ 58,355 $ 124,649 $ 114,557 Operating and maintenance expenses 1,674 1,661 3,348 3,279 General and administrative expenses 1,737 1,630 3,437 3,284

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 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 recast 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 consist 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 June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 61,133 $ 6,966 $ — $ 68,099 Depreciation and amortization expense 6,166 925 — 7,091 Income (loss) from operations 36,234 4,050 (6,488 ) 33,796 Interest expense, net and amortization of loan fees and debt premium — — 10,425 10,425 Capital expenditures, including the Knoxville Terminals Purchase 61,716 2 — 61,718 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. Three Months Ended June 30, 2017 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 57,290 $ 5,726 $ — $ 63,016 Depreciation and amortization expense 5,237 620 — 5,857 Income (loss) from operations 36,638 3,327 (6,098 ) 33,867 Interest expense, net and amortization of loan fees and debt premium — — 7,886 7,886 Capital expenditures, including the Toledo Products Terminal Acquisition 32,541 4,378 — 36,919 Six Months Ended June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 118,804 $ 14,035 $ — $ 132,839 Depreciation and amortization expense 11,884 1,850 — 13,734 Income (loss) from operations 70,460 8,041 (10,779 ) 67,722 Interest expense, net and amortization of loan fees and debt premium — — 20,373 20,373 Capital expenditures, including the Knoxville Terminals Purchase 65,583 88 — 65,671 Six Months Ended June 30, 2017 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 112,916 $ 11,264 $ — $ 124,180 Depreciation and amortization expense 10,119 1,221 — 11,340 Income (loss) from operations 71,400 6,577 (9,413 ) 68,564 Interest expense, net and amortization of loan fees and debt premium — — 15,870 15,870 Capital expenditures, including the Toledo Products Terminal Acquisition 48,012 8,552 — 56,564 Balance at June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 697,077 $ 84,489 $ 8,685 $ 790,251 Balance at December 31, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 649,975 $ 86,760 $ 11,480 $ 748,215 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On August 2, 2018, PBF GP’s board of directors announced a cash distribution, based on the results of the second quarter of 2018, of $0.4950 per unit. The distribution is payable on August 30, 2018 to PBFX unitholders of record at the close of business on August 15, 2018. East Coast Storage Assets Acquisition 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 is expected to close in the fourth quarter of 2018, subject to customary regulatory and other approvals. Registered Direct Offering 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. A&R Revolving Credit Facility On July 30, 2018, PBFX amended and restated its Revolving Credit Facility dated May 14, 2014. Among other things, the A&R Revolving Credit Facility increases the maximum commitment available to PBFX from $360,000 to $500,000 and extends the maturity date to July 2023. The commitment fees on the unused portion, the interest rate on advances and the fees for letters of credit are consistent with the Revolving Credit Facility. The A&R Revolving Credit Facility contains representations, warranties and covenants by PBFX, as well as customary events of default and indemnification obligations that are consistent with, or more favorable to PBFX, than those in the Revolving Credit Facility.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	6 Months Ended
	Jun. 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 (a) June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 8,116 $ 11,565 $ — $ — $ 19,681 Accounts receivable - affiliates 1 31,472 — — 31,473 Accounts receivable — 2,500 — — 2,500 Prepaids and other current assets 568 983 — — 1,551 Due from related parties 130,174 473,191 — (603,365 ) — Total current assets 138,859 519,711 — (603,365 ) 55,205 Property, plant and equipment, net — 722,907 — — 722,907 Goodwill — 6,332 — — 6,332 Other non-current assets — 5,807 — — 5,807 Investment in subsidiaries 942,071 — — (942,071 ) — Total assets $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 2,322 $ 4,423 $ — $ — $ 6,745 Accounts payable and accrued liabilities 7,635 6,074 — — 13,709 Deferred revenue — 1,152 — — 1,152 Due to related parties 473,191 130,174 — (603,365 ) — Total current liabilities 483,148 141,823 — (603,365 ) 21,606 Long-term debt 603,581 — — — 603,581 Other long-term liabilities — 1,825 — — 1,825 Total liabilities 1,086,729 143,648 — (603,365 ) 627,012 Commitments and contingencies (Note 9) Equity: Net Investment - Predecessor 12,495 942,071 — (942,071 ) 12,495 Common unitholders (21,709 ) — — — (21,709 ) IDR holder - PBF LLC 3,415 — — — 3,415 Total PBF Logistics LP equity (5,799 ) 942,071 — (942,071 ) (5,799 ) Noncontrolling interest — 169,038 — — 169,038 Total equity (5,799 ) 1,111,109 — (942,071 ) 163,239 Total liabilities and equity $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 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 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Three Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 63,785 $ — $ — $ 63,785 Third-party — 4,314 — — 4,314 Total revenue — 68,099 — — 68,099 Costs and expenses: Operating and maintenance expenses — 20,724 — — 20,724 General and administrative expenses 6,488 — — — 6,488 Depreciation and amortization — 7,091 — — 7,091 Total costs and expenses 6,488 27,815 — — 34,303 Income (loss) from operations (6,488 ) 40,284 — — 33,796 Other income (expense): Equity in earnings of subsidiaries 40,284 — — (40,284 ) — Interest expense, net (10,029 ) — — — (10,029 ) Amortization of loan fees and debt premium (396 ) — — — (396 ) Net income 23,371 40,284 — (40,284 ) 23,371 Less: Net loss attributable to Predecessor — (1,084 ) — — (1,084 ) Less: Net income attributable to noncontrolling interest — 4,363 — — 4,363 Net income attributable to the partners 23,371 37,005 — (40,284 ) 20,092 Less: Net income attributable to the IDR holder 3,415 — — — 3,415 Net income attributable to PBF Logistics LP unitholders $ 19,956 $ 37,005 $ — $ (40,284 ) $ 16,677 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 4,661 — — 4,661 Total revenue — 63,016 — — 63,016 Costs and expenses: Operating and maintenance expenses — 17,194 — — 17,194 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,857 — — 5,857 Total costs and expenses 6,098 23,051 — — 29,149 Income (loss) from operations (6,098 ) 39,965 — — 33,867 Other income (expense): Equity in earnings of subsidiaries 39,965 — — (39,965 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 25,981 39,965 — (39,965 ) 25,981 Less: Net loss attributable to Predecessor — (1,150 ) — — (1,150 ) Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 25,981 37,295 — (39,965 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 23,874 $ 37,295 $ — $ (39,965 ) $ 21,204 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 124,649 $ — $ — $ 124,649 Third-party — 8,190 — — 8,190 Total revenue — 132,839 — — 132,839 Costs and expenses: Operating and maintenance expenses — 40,604 — — 40,604 General and administrative expenses 10,779 — — — 10,779 Depreciation and amortization — 13,734 — — 13,734 Total costs and expenses 10,779 54,338 — — 65,117 Income (loss) from operations (10,779 ) 78,501 — — 67,722 Other income (expense): Equity in earnings of subsidiaries 78,501 — — (78,501 ) — Interest expense, net (19,614 ) — — — (19,614 ) Amortization of loan fees and debt premium (759 ) — — — (759 ) Net income 47,349 78,501 — (78,501 ) 47,349 Less: Net loss attributable to Predecessor — (2,363 ) — — (2,363 ) Less: Net income attributable to noncontrolling interest — 8,385 — — 8,385 Net income attributable to the partners 47,349 72,479 — (78,501 ) 41,327 Less: Net income attributable to the IDR holder 6,370 — — — 6,370 Net income attributable to PBF Logistics LP unitholders $ 40,979 $ 72,479 $ — $ (78,501 ) $ 34,957 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 9,623 — — 9,623 Total revenue — 124,180 — — 124,180 Costs and expenses: Operating and maintenance expenses — 34,863 — — 34,863 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,340 — — 11,340 Total costs and expenses 9,413 46,203 — — 55,616 Income (loss) from operations (9,413 ) 77,977 — — 68,564 Other income (expense): Equity in earnings of subsidiaries 77,977 — — (77,977 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 52,694 77,977 — (77,977 ) 52,694 Less: Net loss attributable to Predecessor — (2,644 ) — — (2,644 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 52,694 73,202 — (77,977 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 48,901 $ 73,202 $ — $ (77,977 ) $ 44,126 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,349 $ 78,501 $ — $ (78,501 ) $ 47,349 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 13,734 — — 13,734 Amortization of loan fees and debt premium 759 — — — 759 Unit-based compensation expense 3,497 — — — 3,497 Equity in earnings of subsidiaries (78,501 ) — — 78,501 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 9,344 — — 9,344 Accounts receivable — (1,077 ) — — (1,077 ) Prepaids and other current assets 3 239 — — 242 Accounts payable - affiliates 300 (1,907 ) — — (1,607 ) Accounts payable and accrued liabilities (161 ) (5,165 ) — — (5,326 ) Amounts due to (from) related parties 18,442 (18,442 ) — — — Deferred revenue — (286 ) — — (286 ) Other assets and liabilities (1,049 ) (253 ) — — (1,302 ) Net cash (used in) provided by operating activities (9,361 ) 74,688 — — 65,327 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (7,671 ) — — (7,671 ) Investment in subsidiaries (850 ) — — 850 — Net cash used in investing activities $ (850 ) $ (65,671 ) $ — $ 850 $ (65,671 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (46,611 ) $ — $ — $ — $ (46,611 ) Contribution from parent — 5,043 — (850 ) 4,193 Distributions to TVPC members — (11,250 ) — — (11,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (9,700 ) — — — (9,700 ) Deferred financing costs and other (271 ) — — — (271 ) Net cash provided by (used in) financing activities 7,418 (6,207 ) — (850 ) 361 Net change in cash and cash equivalents (2,793 ) 2,810 — — 17 Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 8,116 $ 11,565 $ — $ — $ 19,681 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 52,694 $ 77,977 $ — $ (77,977 ) $ 52,694 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,340 — — 11,340 Amortization of loan fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (77,977 ) — — 77,977 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaids and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to (from) related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 69,506 — — 88,437 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,467 ) — — (46,467 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities $ 35,952 $ (56,564 ) $ — $ 4,072 $ (16,540 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (40,998 ) $ — $ — $ — $ (40,998 ) Distributions to TVPC members — (12,254 ) — — (12,254 ) Contribution from parent — 11,924 — (4,072 ) 7,852 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (330 ) — (4,072 ) (85,064 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,349 $ 78,501 $ — $ (78,501 ) $ 47,349 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 13,734 — — 13,734 Amortization of loan fees and debt premium 759 — — — 759 Unit-based compensation expense 3,497 — — — 3,497 Equity in earnings of subsidiaries (78,501 ) — — 78,501 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 9,344 — — 9,344 Accounts receivable — (1,077 ) — — (1,077 ) Prepaids and other current assets 3 239 — — 242 Accounts payable - affiliates 300 (1,907 ) — — (1,607 ) Accounts payable and accrued liabilities (161 ) (5,165 ) — — (5,326 ) Amounts due to (from) related parties 18,442 (18,442 ) — — — Deferred revenue — (286 ) — — (286 ) Other assets and liabilities (1,049 ) (253 ) — — (1,302 ) Net cash (used in) provided by operating activities (9,361 ) 74,688 — — 65,327 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (7,671 ) — — (7,671 ) Investment in subsidiaries (850 ) — — 850 — Net cash used in investing activities $ (850 ) $ (65,671 ) $ — $ 850 $ (65,671 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (46,611 ) $ — $ — $ — $ (46,611 ) Contribution from parent — 5,043 — (850 ) 4,193 Distributions to TVPC members — (11,250 ) — — (11,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (9,700 ) — — — (9,700 ) Deferred financing costs and other (271 ) — — — (271 ) Net cash provided by (used in) financing activities 7,418 (6,207 ) — (850 ) 361 Net change in cash and cash equivalents (2,793 ) 2,810 — — 17 Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 8,116 $ 11,565 $ — $ — $ 19,681 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 52,694 $ 77,977 $ — $ (77,977 ) $ 52,694 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,340 — — 11,340 Amortization of loan fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (77,977 ) — — 77,977 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaids and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to (from) related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 69,506 — — 88,437 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,467 ) — — (46,467 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities $ 35,952 $ (56,564 ) $ — $ 4,072 $ (16,540 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (40,998 ) $ — $ — $ — $ (40,998 ) Distributions to TVPC members — (12,254 ) — — (12,254 ) Contribution from parent — 11,924 — (4,072 ) 7,852 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (330 ) — (4,072 ) (85,064 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 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 intends to perform this impairment review annually in the second half of the calendar year, 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. During the three and six months ended June 30, 2018, there have been no impairment indicators, or changes in the Partnership’s business, that would cause the Partnership to perform a goodwill impairment assessment.
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.
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 additional clarification and implementation guidance for leases related to ASU 2016-02 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 and lead 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 begun 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 the impact on its business processes and controls. 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 onto its balance sheet with “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. 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 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)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Revenues [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	Three Months Ended Six Months Ended 2018 2017 2018 2017 Transportation and Terminaling Segment Terminaling $ 29,410 $ 32,169 $ 56,461 $ 62,847 Pipeline 19,217 15,679 37,706 31,577 Other 12,506 9,442 24,637 18,492 Total 61,133 57,290 118,804 112,916 Storage Segment Storage 6,966 5,726 14,035 11,264 Total 6,966 5,726 14,035 11,264 Total Revenue $ 68,099 $ 63,016 $ 132,839 $ 124,180
Schedule of Future Minimum Volume Commitments to be received [Table Text Block]		2018 $ 109,855 2019 221,024 2020 222,050 2021 221,758 2022 138,674 Thereafter 483,752 Total MVC payments to be received $ 1,397,113

ACQUISITIONS Business Acquisiti

ACQUISITIONS Business Acquisition (Tables)	6 Months Ended
	Jun. 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 acquisition date 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 six months ended June 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 $159 , third-party revenue of $1,580 and net income of $707 . 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. Six Months Ended June 30, 2018 Six Months Ended June 30, 2017 Pro forma revenues $ 136,369 $ 131,314 Pro forma net income attributable to PBF Logistics LP unitholders: 35,153 43,688 Pro forma net income available per limited partner units: Common units - basic $ 0.83 $ 1.03 Common units - diluted 0.83 1.03 Subordinated units - basic and diluted — 1.06

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: June 30, 2018 (a) December 31, 2017 Land $ 101,857 $ 99,707 Pipelines 334,897 333,609 Terminals and equipment 258,456 211,797 Storage facilities 90,877 90,373 Construction in progress 6,239 4,810 792,326 740,296 Accumulated depreciation (69,419 ) (55,808 ) Property, plant and equipment, net $ 722,907 $ 684,488

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	June 30, December 31, Customer relationships $ 5,900 $ — Accumulated amortization (123 ) — Total intangibles $ 5,777 $ —

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt	Total debt was comprised of the following: June 30, December 31, 2023 Notes $ 525,000 $ 525,000 Revolving Credit Facility (a) 84,000 29,700 Total debt outstanding 609,000 554,700 Unamortized debt issuance costs (8,520 ) (9,281 ) Unamortized 2023 Notes premium 3,101 3,374 Net carrying value of debt $ 603,581 $ 548,793 ____________________ (a) PBFX had $4,010 outstanding letters of credit and $271,990 available under its five -year $360,000 revolving credit facility (the “Revolving Credit Facility”) as of June 30, 2018 . During the six months ended June 30, 2018, PBFX paid down $9,700 and subsequently borrowed $64,000 to fund the Knoxville Terminals Purchase and other capital expenditures and working capital requirements. On July 30, 2018, PBFX entered into an amended and restated revolving credit facility (the “A&R Revolving Credit Facility”), that among other things, extended the maturity date from May 2019 to July 2023; as a result, the Revolving Credit Facility is classified as long-term on PBFX’s balance sheet. Refer to Note 12 “Subsequent Events” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the A&R Revolving Credit Facility.

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Class of Stock [Line Items]
Schedule of Stock by Class [Table Text Block]	Six Months Ended June 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 172,354 159,816 — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 42,073,062 41,890,487 — Three Months Ended June 30, 2018 2017 Common Units Common Units Subordinated Units - PBF LLC Balance at beginning of period 41,900,708 25,876,472 15,886,553 Vesting of phantom units, net of forfeitures 172,354 127,462 — Conversion of subordinated units — 15,886,553 (15,886,553 ) Balance at end of period 42,073,062 41,890,487 —
Schedule of Stockholders Equity	six months ended June 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 Development Assets (2,363 ) — — — (2,363 ) Contributions to Development Assets 4,193 — — — 4,193 Quarterly distributions to unitholders (including IDRs) — (41,560 ) (5,691 ) — (47,251 ) Distributions to TVPC members — — — (11,250 ) (11,250 ) Net income attributable to the partners — 34,957 6,370 8,385 49,712 Unit-based compensation expense — 3,497 — — 3,497 Other — (1,059 ) — — (1,059 ) Balance at June 30, 2018 $ 12,495 $ (21,709 ) $ 3,415 $ 169,038 $ 163,239	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 Development Assets (2,494 ) — — — — (2,494 ) Net loss attributable to PNGPC (150 ) — — — — (150 ) Sponsor Contributions 7,852 — — — — 7,852 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) — (24,129 ) (14,457 ) (2,951 ) — (41,537 ) Distributions to TVPC members — — — — (12,254 ) (12,254 ) Net income attributable to the partners — 29,963 14,163 3,793 7,419 55,338 Unit-based compensation expense — 3,708 — — — 3,708 Subordinated unit conversion to common units — (276,433 ) 276,433 — — — Other — (4 ) (2 ) (1 ) (1,000 ) (1,007 ) Balance at June 30, 2017 $ 10,420 $ (25,628 ) $ — $ 2,107 $ 174,047 $ 160,946
Distributions Made to Unitholders	The allocation of total quarterly distributions to general and limited partners for the three and six months ended June 30, 2018 and 2017 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $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 Six Months Ended 2018 2017 2018 2017 IDR - PBF LLC $ 3,415 $ 2,107 $ 6,370 $ 3,793 Limited partners’ distributions: Common 22,800 20,000 43,770 32,272 Subordinated - PBF LLC — — — 7,308 Total distributions 26,215 22,107 50,140 43,373 Total cash distributions (1) $ 25,866 $ 21,797 $ 49,419 $ 42,735 (1) Excludes phantom unit distributions which are accrued and paid upon vesting.

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 22,800 $ 3,415 $ 26,215 Earnings less distributions (6,123 ) — (6,123 ) Net income attributable to the partners $ 16,677 $ 3,415 $ 20,092 Weighted-average units outstanding - basic 42,231,119 Weighted-average units outstanding - diluted 42,294,616 Net income per limited partner unit - basic $ 0.39 Net income per limited partner unit - diluted $ 0.39 Three Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 20,000 $ — $ 2,107 $ 22,107 Earnings less distributions (4,241 ) 5,445 — 1,204 Net income attributable to the partners $ 15,759 $ 5,445 $ 2,107 $ 23,311 Weighted-average units outstanding - basic 31,428,577 10,649,228 Weighted-average units outstanding - diluted 31,485,563 10,649,228 Net income per limited partner unit - basic $ 0.49 $ 0.52 Net income per limited partner unit - diluted $ 0.49 $ 0.52 Six Months Ended June 30, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 43,770 $ 6,370 $ 50,140 Earnings less distributions (8,813 ) — (8,813 ) Net income attributable to the partners $ 34,957 $ 6,370 $ 41,327 Weighted-average units outstanding - basic 42,176,202 Weighted-average units outstanding - diluted 42,190,136 Net income per limited partner unit - basic $ 0.83 Net income per limited partner unit - diluted $ 0.83 Six Months Ended June 30, 2017 Limited Partner Common Units Limited Partner Subordinated Units - PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 32,272 $ 7,308 $ 3,793 $ 43,373 Earnings less distributions (2,309 ) 6,855 — 4,546 Net income attributable to the partners $ 29,963 $ 14,163 $ 3,793 $ 47,919 Weighted-average units outstanding - basic 28,784,479 13,253,423 Weighted-average units outstanding - diluted 28,788,463 13,253,423 Net income per limited partner unit - basic $ 1.04 $ 1.07 Net income per limited partner unit - diluted $ 1.04 $ 1.07

RELATED PARTY TRANSACTIONS - SU

RELATED PARTY TRANSACTIONS - SUMMARY OF TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Revenue $ 63,785 $ 58,355 $ 124,649 $ 114,557 Operating and maintenance expenses 1,674 1,661 3,348 3,279 General and administrative expenses 1,737 1,630 3,437 3,284

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 61,133 $ 6,966 $ — $ 68,099 Depreciation and amortization expense 6,166 925 — 7,091 Income (loss) from operations 36,234 4,050 (6,488 ) 33,796 Interest expense, net and amortization of loan fees and debt premium — — 10,425 10,425 Capital expenditures, including the Knoxville Terminals Purchase 61,716 2 — 61,718 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. Three Months Ended June 30, 2017 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 57,290 $ 5,726 $ — $ 63,016 Depreciation and amortization expense 5,237 620 — 5,857 Income (loss) from operations 36,638 3,327 (6,098 ) 33,867 Interest expense, net and amortization of loan fees and debt premium — — 7,886 7,886 Capital expenditures, including the Toledo Products Terminal Acquisition 32,541 4,378 — 36,919 Six Months Ended June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 118,804 $ 14,035 $ — $ 132,839 Depreciation and amortization expense 11,884 1,850 — 13,734 Income (loss) from operations 70,460 8,041 (10,779 ) 67,722 Interest expense, net and amortization of loan fees and debt premium — — 20,373 20,373 Capital expenditures, including the Knoxville Terminals Purchase 65,583 88 — 65,671 Six Months Ended June 30, 2017 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 112,916 $ 11,264 $ — $ 124,180 Depreciation and amortization expense 10,119 1,221 — 11,340 Income (loss) from operations 71,400 6,577 (9,413 ) 68,564 Interest expense, net and amortization of loan fees and debt premium — — 15,870 15,870 Capital expenditures, including the Toledo Products Terminal Acquisition 48,012 8,552 — 56,564 Balance at June 30, 2018 (a) Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 697,077 $ 84,489 $ 8,685 $ 790,251 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)	6 Months Ended
	Jun. 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 (a) June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 8,116 $ 11,565 $ — $ — $ 19,681 Accounts receivable - affiliates 1 31,472 — — 31,473 Accounts receivable — 2,500 — — 2,500 Prepaids and other current assets 568 983 — — 1,551 Due from related parties 130,174 473,191 — (603,365 ) — Total current assets 138,859 519,711 — (603,365 ) 55,205 Property, plant and equipment, net — 722,907 — — 722,907 Goodwill — 6,332 — — 6,332 Other non-current assets — 5,807 — — 5,807 Investment in subsidiaries 942,071 — — (942,071 ) — Total assets $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 2,322 $ 4,423 $ — $ — $ 6,745 Accounts payable and accrued liabilities 7,635 6,074 — — 13,709 Deferred revenue — 1,152 — — 1,152 Due to related parties 473,191 130,174 — (603,365 ) — Total current liabilities 483,148 141,823 — (603,365 ) 21,606 Long-term debt 603,581 — — — 603,581 Other long-term liabilities — 1,825 — — 1,825 Total liabilities 1,086,729 143,648 — (603,365 ) 627,012 Commitments and contingencies (Note 9) Equity: Net Investment - Predecessor 12,495 942,071 — (942,071 ) 12,495 Common unitholders (21,709 ) — — — (21,709 ) IDR holder - PBF LLC 3,415 — — — 3,415 Total PBF Logistics LP equity (5,799 ) 942,071 — (942,071 ) (5,799 ) Noncontrolling interest — 169,038 — — 169,038 Total equity (5,799 ) 1,111,109 — (942,071 ) 163,239 Total liabilities and equity $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 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 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Three Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 63,785 $ — $ — $ 63,785 Third-party — 4,314 — — 4,314 Total revenue — 68,099 — — 68,099 Costs and expenses: Operating and maintenance expenses — 20,724 — — 20,724 General and administrative expenses 6,488 — — — 6,488 Depreciation and amortization — 7,091 — — 7,091 Total costs and expenses 6,488 27,815 — — 34,303 Income (loss) from operations (6,488 ) 40,284 — — 33,796 Other income (expense): Equity in earnings of subsidiaries 40,284 — — (40,284 ) — Interest expense, net (10,029 ) — — — (10,029 ) Amortization of loan fees and debt premium (396 ) — — — (396 ) Net income 23,371 40,284 — (40,284 ) 23,371 Less: Net loss attributable to Predecessor — (1,084 ) — — (1,084 ) Less: Net income attributable to noncontrolling interest — 4,363 — — 4,363 Net income attributable to the partners 23,371 37,005 — (40,284 ) 20,092 Less: Net income attributable to the IDR holder 3,415 — — — 3,415 Net income attributable to PBF Logistics LP unitholders $ 19,956 $ 37,005 $ — $ (40,284 ) $ 16,677 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 4,661 — — 4,661 Total revenue — 63,016 — — 63,016 Costs and expenses: Operating and maintenance expenses — 17,194 — — 17,194 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,857 — — 5,857 Total costs and expenses 6,098 23,051 — — 29,149 Income (loss) from operations (6,098 ) 39,965 — — 33,867 Other income (expense): Equity in earnings of subsidiaries 39,965 — — (39,965 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 25,981 39,965 — (39,965 ) 25,981 Less: Net loss attributable to Predecessor — (1,150 ) — — (1,150 ) Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 25,981 37,295 — (39,965 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 23,874 $ 37,295 $ — $ (39,965 ) $ 21,204 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 124,649 $ — $ — $ 124,649 Third-party — 8,190 — — 8,190 Total revenue — 132,839 — — 132,839 Costs and expenses: Operating and maintenance expenses — 40,604 — — 40,604 General and administrative expenses 10,779 — — — 10,779 Depreciation and amortization — 13,734 — — 13,734 Total costs and expenses 10,779 54,338 — — 65,117 Income (loss) from operations (10,779 ) 78,501 — — 67,722 Other income (expense): Equity in earnings of subsidiaries 78,501 — — (78,501 ) — Interest expense, net (19,614 ) — — — (19,614 ) Amortization of loan fees and debt premium (759 ) — — — (759 ) Net income 47,349 78,501 — (78,501 ) 47,349 Less: Net loss attributable to Predecessor — (2,363 ) — — (2,363 ) Less: Net income attributable to noncontrolling interest — 8,385 — — 8,385 Net income attributable to the partners 47,349 72,479 — (78,501 ) 41,327 Less: Net income attributable to the IDR holder 6,370 — — — 6,370 Net income attributable to PBF Logistics LP unitholders $ 40,979 $ 72,479 $ — $ (78,501 ) $ 34,957 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 9,623 — — 9,623 Total revenue — 124,180 — — 124,180 Costs and expenses: Operating and maintenance expenses — 34,863 — — 34,863 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,340 — — 11,340 Total costs and expenses 9,413 46,203 — — 55,616 Income (loss) from operations (9,413 ) 77,977 — — 68,564 Other income (expense): Equity in earnings of subsidiaries 77,977 — — (77,977 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 52,694 77,977 — (77,977 ) 52,694 Less: Net loss attributable to Predecessor — (2,644 ) — — (2,644 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 52,694 73,202 — (77,977 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 48,901 $ 73,202 $ — $ (77,977 ) $ 44,126 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,349 $ 78,501 $ — $ (78,501 ) $ 47,349 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 13,734 — — 13,734 Amortization of loan fees and debt premium 759 — — — 759 Unit-based compensation expense 3,497 — — — 3,497 Equity in earnings of subsidiaries (78,501 ) — — 78,501 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 9,344 — — 9,344 Accounts receivable — (1,077 ) — — (1,077 ) Prepaids and other current assets 3 239 — — 242 Accounts payable - affiliates 300 (1,907 ) — — (1,607 ) Accounts payable and accrued liabilities (161 ) (5,165 ) — — (5,326 ) Amounts due to (from) related parties 18,442 (18,442 ) — — — Deferred revenue — (286 ) — — (286 ) Other assets and liabilities (1,049 ) (253 ) — — (1,302 ) Net cash (used in) provided by operating activities (9,361 ) 74,688 — — 65,327 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (7,671 ) — — (7,671 ) Investment in subsidiaries (850 ) — — 850 — Net cash used in investing activities $ (850 ) $ (65,671 ) $ — $ 850 $ (65,671 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (46,611 ) $ — $ — $ — $ (46,611 ) Contribution from parent — 5,043 — (850 ) 4,193 Distributions to TVPC members — (11,250 ) — — (11,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (9,700 ) — — — (9,700 ) Deferred financing costs and other (271 ) — — — (271 ) Net cash provided by (used in) financing activities 7,418 (6,207 ) — (850 ) 361 Net change in cash and cash equivalents (2,793 ) 2,810 — — 17 Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 8,116 $ 11,565 $ — $ — $ 19,681 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 52,694 $ 77,977 $ — $ (77,977 ) $ 52,694 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,340 — — 11,340 Amortization of loan fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (77,977 ) — — 77,977 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaids and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to (from) related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 69,506 — — 88,437 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,467 ) — — (46,467 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities $ 35,952 $ (56,564 ) $ — $ 4,072 $ (16,540 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (40,998 ) $ — $ — $ — $ (40,998 ) Distributions to TVPC members — (12,254 ) — — (12,254 ) Contribution from parent — 11,924 — (4,072 ) 7,852 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (330 ) — (4,072 ) (85,064 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.
Condensed Balance Sheet	June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 8,116 $ 11,565 $ — $ — $ 19,681 Accounts receivable - affiliates 1 31,472 — — 31,473 Accounts receivable — 2,500 — — 2,500 Prepaids and other current assets 568 983 — — 1,551 Due from related parties 130,174 473,191 — (603,365 ) — Total current assets 138,859 519,711 — (603,365 ) 55,205 Property, plant and equipment, net — 722,907 — — 722,907 Goodwill — 6,332 — — 6,332 Other non-current assets — 5,807 — — 5,807 Investment in subsidiaries 942,071 — — (942,071 ) — Total assets $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 2,322 $ 4,423 $ — $ — $ 6,745 Accounts payable and accrued liabilities 7,635 6,074 — — 13,709 Deferred revenue — 1,152 — — 1,152 Due to related parties 473,191 130,174 — (603,365 ) — Total current liabilities 483,148 141,823 — (603,365 ) 21,606 Long-term debt 603,581 — — — 603,581 Other long-term liabilities — 1,825 — — 1,825 Total liabilities 1,086,729 143,648 — (603,365 ) 627,012 Commitments and contingencies (Note 9) Equity: Net Investment - Predecessor 12,495 942,071 — (942,071 ) 12,495 Common unitholders (21,709 ) — — — (21,709 ) IDR holder - PBF LLC 3,415 — — — 3,415 Total PBF Logistics LP equity (5,799 ) 942,071 — (942,071 ) (5,799 ) Noncontrolling interest — 169,038 — — 169,038 Total equity (5,799 ) 1,111,109 — (942,071 ) 163,239 Total liabilities and equity $ 1,080,930 $ 1,254,757 $ — $ (1,545,436 ) $ 790,251 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 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
Condensed Statement of Operations	Three Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 63,785 $ — $ — $ 63,785 Third-party — 4,314 — — 4,314 Total revenue — 68,099 — — 68,099 Costs and expenses: Operating and maintenance expenses — 20,724 — — 20,724 General and administrative expenses 6,488 — — — 6,488 Depreciation and amortization — 7,091 — — 7,091 Total costs and expenses 6,488 27,815 — — 34,303 Income (loss) from operations (6,488 ) 40,284 — — 33,796 Other income (expense): Equity in earnings of subsidiaries 40,284 — — (40,284 ) — Interest expense, net (10,029 ) — — — (10,029 ) Amortization of loan fees and debt premium (396 ) — — — (396 ) Net income 23,371 40,284 — (40,284 ) 23,371 Less: Net loss attributable to Predecessor — (1,084 ) — — (1,084 ) Less: Net income attributable to noncontrolling interest — 4,363 — — 4,363 Net income attributable to the partners 23,371 37,005 — (40,284 ) 20,092 Less: Net income attributable to the IDR holder 3,415 — — — 3,415 Net income attributable to PBF Logistics LP unitholders $ 19,956 $ 37,005 $ — $ (40,284 ) $ 16,677 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Three Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 58,355 $ — $ — $ 58,355 Third-party — 4,661 — — 4,661 Total revenue — 63,016 — — 63,016 Costs and expenses: Operating and maintenance expenses — 17,194 — — 17,194 General and administrative expenses 6,098 — — — 6,098 Depreciation and amortization — 5,857 — — 5,857 Total costs and expenses 6,098 23,051 — — 29,149 Income (loss) from operations (6,098 ) 39,965 — — 33,867 Other income (expense): Equity in earnings of subsidiaries 39,965 — — (39,965 ) — Interest expense, net (7,509 ) — — — (7,509 ) Amortization of loan fees (377 ) — — — (377 ) Net income 25,981 39,965 — (39,965 ) 25,981 Less: Net loss attributable to Predecessor — (1,150 ) — — (1,150 ) Less: Net income attributable to noncontrolling interest — 3,820 — — 3,820 Net income attributable to the partners 25,981 37,295 — (39,965 ) 23,311 Less: Net income attributable to the IDR holder 2,107 — — — 2,107 Net income attributable to PBF Logistics LP unitholders $ 23,874 $ 37,295 $ — $ (39,965 ) $ 21,204 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 124,649 $ — $ — $ 124,649 Third-party — 8,190 — — 8,190 Total revenue — 132,839 — — 132,839 Costs and expenses: Operating and maintenance expenses — 40,604 — — 40,604 General and administrative expenses 10,779 — — — 10,779 Depreciation and amortization — 13,734 — — 13,734 Total costs and expenses 10,779 54,338 — — 65,117 Income (loss) from operations (10,779 ) 78,501 — — 67,722 Other income (expense): Equity in earnings of subsidiaries 78,501 — — (78,501 ) — Interest expense, net (19,614 ) — — — (19,614 ) Amortization of loan fees and debt premium (759 ) — — — (759 ) Net income 47,349 78,501 — (78,501 ) 47,349 Less: Net loss attributable to Predecessor — (2,363 ) — — (2,363 ) Less: Net income attributable to noncontrolling interest — 8,385 — — 8,385 Net income attributable to the partners 47,349 72,479 — (78,501 ) 41,327 Less: Net income attributable to the IDR holder 6,370 — — — 6,370 Net income attributable to PBF Logistics LP unitholders $ 40,979 $ 72,479 $ — $ (78,501 ) $ 34,957 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 114,557 $ — $ — $ 114,557 Third-party — 9,623 — — 9,623 Total revenue — 124,180 — — 124,180 Costs and expenses: Operating and maintenance expenses — 34,863 — — 34,863 General and administrative expenses 9,413 — — — 9,413 Depreciation and amortization — 11,340 — — 11,340 Total costs and expenses 9,413 46,203 — — 55,616 Income (loss) from operations (9,413 ) 77,977 — — 68,564 Other income (expense): Equity in earnings of subsidiaries 77,977 — — (77,977 ) — Interest expense, net (15,077 ) — — — (15,077 ) Amortization of loan fees (793 ) — — — (793 ) Net income 52,694 77,977 — (77,977 ) 52,694 Less: Net loss attributable to Predecessor — (2,644 ) — — (2,644 ) Less: Net income attributable to noncontrolling interest — 7,419 — — 7,419 Net income attributable to the partners 52,694 73,202 — (77,977 ) 47,919 Less: Net income attributable to the IDR holder 3,793 — — — 3,793 Net income attributable to PBF Logistics LP unitholders $ 48,901 $ 73,202 $ — $ (77,977 ) $ 44,126 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,349 $ 78,501 $ — $ (78,501 ) $ 47,349 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 13,734 — — 13,734 Amortization of loan fees and debt premium 759 — — — 759 Unit-based compensation expense 3,497 — — — 3,497 Equity in earnings of subsidiaries (78,501 ) — — 78,501 — Changes in operating assets and liabilities: Accounts receivable - affiliates — 9,344 — — 9,344 Accounts receivable — (1,077 ) — — (1,077 ) Prepaids and other current assets 3 239 — — 242 Accounts payable - affiliates 300 (1,907 ) — — (1,607 ) Accounts payable and accrued liabilities (161 ) (5,165 ) — — (5,326 ) Amounts due to (from) related parties 18,442 (18,442 ) — — — Deferred revenue — (286 ) — — (286 ) Other assets and liabilities (1,049 ) (253 ) — — (1,302 ) Net cash (used in) provided by operating activities (9,361 ) 74,688 — — 65,327 Cash flows from investing activities: Knoxville Terminals Purchase — (58,000 ) — — (58,000 ) Expenditures for property, plant and equipment — (7,671 ) — — (7,671 ) Investment in subsidiaries (850 ) — — 850 — Net cash used in investing activities $ (850 ) $ (65,671 ) $ — $ 850 $ (65,671 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (46,611 ) $ — $ — $ — $ (46,611 ) Contribution from parent — 5,043 — (850 ) 4,193 Distributions to TVPC members — (11,250 ) — — (11,250 ) Proceeds from revolving credit facility 64,000 — — — 64,000 Repayment of revolving credit facility (9,700 ) — — — (9,700 ) Deferred financing costs and other (271 ) — — — (271 ) Net cash provided by (used in) financing activities 7,418 (6,207 ) — (850 ) 361 Net change in cash and cash equivalents (2,793 ) 2,810 — — 17 Cash and cash equivalents at beginning of year 10,909 8,755 — — 19,664 Cash and cash equivalents at end of period $ 8,116 $ 11,565 $ — $ — $ 19,681 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 52,694 $ 77,977 $ — $ (77,977 ) $ 52,694 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 11,340 — — 11,340 Amortization of loan fees 793 — — — 793 Unit-based compensation expense 3,708 — — — 3,708 Equity in earnings of subsidiaries (77,977 ) — — 77,977 — Changes in operating assets and liabilities: Accounts receivable - affiliates 29 5,425 — — 5,454 Accounts receivable — 2,412 — — 2,412 Prepaids and other current assets (644 ) 49 — — (595 ) Accounts payable - affiliates 7,642 (591 ) — — 7,051 Accounts payable and accrued liabilities 2,284 4,128 — — 6,412 Amounts due to (from) related parties 30,409 (30,409 ) — — — Deferred revenue — 277 — — 277 Other assets and liabilities (7 ) (1,102 ) — — (1,109 ) Net cash provided by operating activities 18,931 69,506 — — 88,437 Cash flows from investing activities: Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Expenditures for property, plant and equipment — (46,467 ) — — (46,467 ) Purchase of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (4,072 ) — — 4,072 — Net cash provided by (used in) investing activities $ 35,952 $ (56,564 ) $ — $ 4,072 $ (16,540 ) (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Continued) (a) Six Months Ended June 30, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (40,998 ) $ — $ — $ — $ (40,998 ) Distributions to TVPC members — (12,254 ) — — (12,254 ) Contribution from parent — 11,924 — (4,072 ) 7,852 Repayment of term loan (39,664 ) — — — (39,664 ) Net cash used in financing activities (80,662 ) (330 ) — (4,072 ) (85,064 ) Net change in cash and cash equivalents (25,779 ) 12,612 — — (13,167 ) Cash and cash equivalents at beginning of year 52,133 12,088 — — 64,221 Cash and cash equivalents at end of period $ 26,354 $ 24,700 $ — $ — $ 51,054 (a) Retrospectively adjusted to include the historical balances related to the Development Assets. See Notes 1 “Description of the Business and Basis of Presentation” and 3 “Acquisitions” for further discussion.

DESCRIPTION OF THE BUSINESS A_3

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands	Apr. 16, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018shares
Limited Partners' Capital Account [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 46,467
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			43.90%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage			56.10%
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Units owned | shares			18,459,497
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

REVENUES (Details)

REVENUES (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)segment	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Number of Operating Segments | segment			2
Revenue, Net	$ 68,099	$ 63,016	$ 132,839	$ 124,180
Contract Receivable, Due in Next Twelve Months	109,855		109,855
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	221,758		221,758
Contract Receivable, Due in Year Five	138,674		138,674
Contract Receivable, Due after Year Five	483,752		483,752
Contract Receivable	1,397,113		1,397,113
Operating Leases, Income Statement, Lease Revenue	30,149		59,925
Deferred revenue	1,152		1,152		$ 1,438
Transportation And Terminaling Segment [Member]
Revenue, Net	61,133	57,290	118,804	112,916
Storage Segment [Member]
Revenue, Net	6,966	5,726	14,035	11,264
Terminaling Service [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	29,410	32,169	56,461	62,847
Pipeline Service [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	19,217	15,679	37,706	31,577
Other Services [Member] | Transportation And Terminaling Segment [Member]
Revenue, Net	12,506	9,442	24,637	18,492
Storage Service [Member] | Storage Segment [Member]
Revenue, Net	$ 6,966	$ 5,726	$ 14,035	$ 11,264

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ in Thousands	Jul. 31, 2018USD ($)	Jul. 16, 2018USD ($)shares	Apr. 16, 2018USD ($)	Feb. 28, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment								$ 46,467
Acquisition related costs					$ 669	$ 331	$ 1,152	$ 505
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 11,600
Entities Under Common Control, Assets Received, Value				$ 11,538
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 58,000
Number Of Refined Product Terminals Acquired			2
Subsequent Event [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues		$ 35,000
Stock Issued During Period, Shares, New Issues | shares		1,775,750
Subsequent Event [Member] | Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Entities Under Common Control, Assets Received, Value	$ 12,677

ACQUISITIONS - Consideration (D

ACQUISITIONS - Consideration (Details) - USD ($) $ in Thousands	Apr. 16, 2018	Feb. 28, 2017	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 46,467
Maturities of marketable securities			$ 0	115,060
Repayment of term loan			0	39,664
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 58,000		58,000	0
Payments to Acquire Property, Plant, and Equipment	58,000
Business Combination, Estimated Inventory And Working Capital Acquire	356
Business Combination, Consideration Transferred	$ 58,356
Toledo Terminal [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross			$ 0	$ 10,097
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600

ACQUISITIONS - Assets Acquired

ACQUISITIONS - Assets Acquired And Liabilities Assumed (Details) - USD ($)	Apr. 16, 2018	Feb. 28, 2017	Jun. 30, 2017	Jun. 30, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 46,467,000
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
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment		$ 11,600,000
Entities Under Common Control, Assets Received, Value		$ 11,538,000

ACQUISITIONS - Pro Forma (Detai

ACQUISITIONS - Pro Forma (Details) - Knoxville Terminals Purchase [Member] - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue	$ 136,369	$ 131,314
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Net Income (Loss)	$ 35,153	$ 43,688
Common Units [Member]
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 0.83	$ 1.03
Business Acquisition, Pro Forma Earnings Per Share, Diluted	0.83	1.03
Subordinated Units [Member]
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ 0	$ 1.06

ACQUISITIONS - INCOME STATEMENT

ACQUISITIONS - INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785		$ 58,355	$ 124,649	$ 114,557
Operating and maintenance expenses	20,724		17,194	40,604	34,863
General and administrative expenses	6,488		6,098	10,779	9,413
Depreciation and amortization	7,091		5,857	13,734	11,340
Total costs and expenses	34,303		29,149	65,117	55,616
Income from operations	33,796		33,867	67,722	68,564
Interest expense, net	(10,029)		(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)		(377)	(759)	(793)
Net income	23,371		25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)		(1,150)	(2,363)	(2,644)
Net income attributable to PBF Logistics LP unitholders	16,677		21,204	34,957	44,126
Third-party	$ 4,314		$ 4,661	$ 8,190	$ 9,623
Knoxville Terminals Purchase [Member]
Affiliate		$ 159
Net income		707
Third-party		$ 1,580

ACQUISITIONS BALANCE SHEET 6-30

ACQUISITIONS BALANCE SHEET 6-30-18 (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 19,681,000	$ 19,664,000	$ 51,054,000	$ 64,221,000
Due from Related Parties, Current	31,473,000	40,817,000
Accounts receivable	2,500,000	1,423,000
Prepaids and other current assets	1,551,000	1,793,000
Total current assets	55,205,000	63,697,000
Property, plant and equipment, net	722,907,000	684,488,000
Goodwill	6,332,000	0
Total assets	790,251,000	748,215,000
Accounts payable - affiliates	6,745,000	8,352,000
Accounts payable and accrued liabilities	13,709,000	19,794,000
Deferred revenue	1,152,000	1,438,000
Liabilities, Current	21,606,000	29,584,000
Long-term debt	603,581,000	548,793,000
Other long-term liabilities	1,825,000	2,078,000
Liabilities	627,012,000	580,455,000
Net Investment - Predecessor	12,495,000	10,665,000
Total PBF Logistics LP equity	(5,799,000)	(4,143,000)
Noncontrolling interest	169,038,000	171,903,000
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	163,239,000	167,760,000		163,090,000
Liabilities and Equity	790,251,000	748,215,000
Other non-current assets	5,807,000	30,000
Commitments and contingencies (Note 9)
Predecessor [Member]
Net Investment - Predecessor	12,495,000	10,665,000
PBF Logistics LP [Member]
Cash and cash equivalents	19,681,000	19,664,000
Due from Related Parties, Current	31,473,000	40,817,000
Accounts receivable	2,500,000	1,423,000
Prepaids and other current assets	1,551,000	1,793,000
Total current assets	55,205,000	63,697,000
Property, plant and equipment, net	710,412,000	673,823,000
Goodwill	6,332,000
Total assets	777,756,000	737,550,000
Accounts payable - affiliates	6,745,000	8,352,000
Accounts payable and accrued liabilities	13,709,000	19,794,000
Deferred revenue	1,152,000	1,438,000
Liabilities, Current	21,606,000	29,584,000
Long-term debt	603,581,000	548,793,000
Other long-term liabilities	1,825,000	2,078,000
Liabilities	627,012,000	580,455,000
Total PBF Logistics LP equity	(18,294,000)	(14,808,000)
Noncontrolling interest	169,038,000	171,903,000
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	150,744,000	157,095,000
Liabilities and Equity	777,756,000	737,550,000
Other non-current assets	5,807,000	30,000
PBF Logistics LP [Member] | Predecessor [Member]
Net Investment - Predecessor	0	0
Development Assets Predecessor [Member]
Cash and cash equivalents	0	0
Due from Related Parties, Current	0	0
Accounts receivable	0	0
Prepaids and other current assets	0	0
Total current assets	0	0
Property, plant and equipment, net	12,495,000	10,665,000
Goodwill	0
Total assets	12,495,000	10,665,000
Accounts payable - affiliates	0	0
Accounts payable and accrued liabilities	0	0
Deferred revenue	0	0
Liabilities, Current	0	0
Long-term debt	0	0
Other long-term liabilities	0	0
Liabilities	0	0
Total PBF Logistics LP equity	12,495,000	10,665,000
Noncontrolling interest	0	0
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	12,495,000	10,665,000
Liabilities and Equity	12,495,000	10,665,000
Other non-current assets	0	0
Development Assets Predecessor [Member] | Predecessor [Member]
Net Investment - Predecessor	12,495,000	10,665,000
Common Units [Member]
Total PBF Logistics LP equity	(21,709,000)	(17,544,000)
Common Units [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity	(21,709,000)	(17,544,000)
Common Units [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity	0	0
Subordinated Units [Member] | PBF LLC [Member]
Partners' Capital, Including Portion Attributable to Noncontrolling Interest			2,107,000	(276,083,000)
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Partners' Capital, Including Portion Attributable to Noncontrolling Interest			0
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	3,415,000	2,736,000
Incentive Distribution Rights [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	3,415,000	2,736,000
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	3,415,000	2,736,000	$ 174,047,000	$ 1,266,000
Incentive Distribution Rights [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity	$ 0	$ 0

ACQUISITIONS INCOME STATEMENT-

ACQUISITIONS INCOME STATEMENT- 6 MONTHS 6-30-2018 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Total costs and expenses	34,303	29,149	65,117	55,616
Income from operations	33,796	33,867	67,722	68,564
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Less: Net income attributable to the IDR holder	(3,415)	(2,107)	(6,370)	(3,793)
Net income attributable to the partners	20,092	23,311	41,327	47,919
PBF Logistics LP [Member]
Affiliate	63,785	58,355	124,649	114,557
Operating and maintenance expenses	19,111	15,504	37,159	31,273
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	6,919	5,710	13,414	11,062
Total costs and expenses	32,518	27,312	61,352	51,748
Income from operations	34,880	35,017	70,085	71,058
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	24,455	27,131	49,712	55,188
Less: Net loss attributable to Predecessor	0	0	0	(150)
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Third-party	3,613	3,974	6,788	8,249
Total revenue	67,398	62,329	131,437	122,806
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Less: Net income attributable to the IDR holder	3,415	(2,107)	6,370	3,793
Net income attributable to the partners	20,092	23,311	41,327	47,919
PNGPC Predecessor [Member]
Less: Net loss attributable to Predecessor				(150)
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	1,613	1,690	3,445	3,590
General and administrative expenses	0	0	0	0
Depreciation and amortization	172	147	320	278
Total costs and expenses	1,785	1,837	3,765	3,868
Income from operations	(1,084)	(1,150)	(2,363)	(2,494)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(1,084)	(1,150)	(2,363)	(2,494)
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,494)
Net income attributable to PBF Logistics LP unitholders		0	0	0
Third-party	701	687	1,402	1,374
Total revenue	701	687	1,402	1,374
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

ACQUISITIONS INCOME STATEMENT_2

ACQUISITIONS INCOME STATEMENT- 3 MTHS 6-30-18 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Total costs and expenses	34,303	29,149	65,117	55,616
Income from operations	33,796	33,867	67,722	68,564
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	(3,415)	(2,107)	(6,370)	(3,793)
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
PNGPC Predecessor [Member]
Less: Net loss attributable to Predecessor				(150)
PBF Logistics LP [Member]
Affiliate	63,785	58,355	124,649	114,557
Operating and maintenance expenses	19,111	15,504	37,159	31,273
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	6,919	5,710	13,414	11,062
Total costs and expenses	32,518	27,312	61,352	51,748
Income from operations	34,880	35,017	70,085	71,058
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	24,455	27,131	49,712	55,188
Less: Net loss attributable to Predecessor	0	0	0	(150)
Third-party	3,613	3,974	6,788	8,249
Total revenue	67,398	62,329	131,437	122,806
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	3,415	(2,107)	6,370	3,793
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	1,613	1,690	3,445	3,590
General and administrative expenses	0	0	0	0
Depreciation and amortization	172	147	320	278
Total costs and expenses	1,785	1,837	3,765	3,868
Income from operations	(1,084)	(1,150)	(2,363)	(2,494)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(1,084)	(1,150)	(2,363)	(2,494)
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,494)
Third-party	701	687	1,402	1,374
Total revenue	701	687	1,402	1,374
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- 6MTHS 6-30-17 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Costs and Expenses	34,303	29,149	65,117	55,616
Income from operations	33,796	33,867	67,722	68,564
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	(3,415)	(2,107)	(6,370)	(3,793)
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
PBF Logistics LP [Member]
Affiliate	63,785	58,355	124,649	114,557
Operating and maintenance expenses	19,111	15,504	37,159	31,273
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	6,919	5,710	13,414	11,062
Costs and Expenses	32,518	27,312	61,352	51,748
Income from operations	34,880	35,017	70,085	71,058
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	24,455	27,131	49,712	55,188
Less: Net loss attributable to Predecessor	0	0	0	(150)
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	3,415	(2,107)	6,370	3,793
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Third-party	3,613	3,974	6,788	8,249
Total revenue	67,398	62,329	131,437	122,806
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Operating and maintenance expenses	1,613	1,690	3,445	3,590
General and administrative expenses	0	0	0	0
Depreciation and amortization	172	147	320	278
Costs and Expenses	1,785	1,837	3,765	3,868
Income from operations	(1,084)	(1,150)	(2,363)	(2,494)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(1,084)	(1,150)	(2,363)	(2,494)
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,494)
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	701	687	1,402	1,374
Total revenue	$ 701	$ 687	$ 1,402	$ 1,374

ACQUISITIONS BALANCE SHEET 12-3

ACQUISITIONS BALANCE SHEET 12-31-17 (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 19,681	$ 19,664	$ 51,054	$ 64,221
Due from Related Parties, Current	31,473	40,817
Accounts receivable	2,500	1,423
Prepaids and other current assets	1,551	1,793
Assets, Current	55,205	63,697
Property, plant and equipment, net	722,907	684,488
Other non-current assets	5,807	30
Total assets	790,251	748,215
Accounts payable - affiliates	6,745	8,352
Accounts payable and accrued liabilities	13,709	19,794
Deferred revenue	1,152	1,438
Liabilities, Current	21,606	29,584
Long-term debt	603,581	548,793
Other long-term liabilities	1,825	2,078
Liabilities	627,012	580,455
Commitments and contingencies (Note 9)
Net Investment - Predecessor	12,495	10,665
Total PBF Logistics LP equity	(5,799)	(4,143)
Noncontrolling interest	169,038	171,903
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	163,239	167,760		163,090
Liabilities and Equity	790,251	748,215
PBF Logistics LP [Member]
Cash and cash equivalents	19,681	19,664
Due from Related Parties, Current	31,473	40,817
Accounts receivable	2,500	1,423
Prepaids and other current assets	1,551	1,793
Assets, Current	55,205	63,697
Property, plant and equipment, net	710,412	673,823
Other non-current assets	5,807	30
Total assets	777,756	737,550
Accounts payable - affiliates	6,745	8,352
Accounts payable and accrued liabilities	13,709	19,794
Deferred revenue	1,152	1,438
Liabilities, Current	21,606	29,584
Long-term debt	603,581	548,793
Other long-term liabilities	1,825	2,078
Liabilities	627,012	580,455
Total PBF Logistics LP equity	(18,294)	(14,808)
Noncontrolling interest	169,038	171,903
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	150,744	157,095
Liabilities and Equity	777,756	737,550
Development Assets Predecessor [Member]
Cash and cash equivalents	0	0
Due from Related Parties, Current	0	0
Accounts receivable	0	0
Prepaids and other current assets	0	0
Assets, Current	0	0
Property, plant and equipment, net	12,495	10,665
Other non-current assets	0	0
Total assets	12,495	10,665
Accounts payable - affiliates	0	0
Accounts payable and accrued liabilities	0	0
Deferred revenue	0	0
Liabilities, Current	0	0
Long-term debt	0	0
Other long-term liabilities	0	0
Liabilities	0	0
Total PBF Logistics LP equity	12,495	10,665
Noncontrolling interest	0	0
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	12,495	10,665
Liabilities and Equity	12,495	10,665
Predecessor [Member]
Net Investment - Predecessor	12,495	10,665
Predecessor [Member] | PBF Logistics LP [Member]
Net Investment - Predecessor	0	0
Predecessor [Member] | Development Assets Predecessor [Member]
Net Investment - Predecessor	12,495	10,665
Common Units [Member]
Total PBF Logistics LP equity	(21,709)	(17,544)
Common Units [Member] | PBF Logistics LP [Member]
Total PBF Logistics LP equity	(21,709)	(17,544)
Common Units [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity	0	0
Subordinated Units [Member] | PBF LLC [Member]
Partners' Capital, Including Portion Attributable to Noncontrolling Interest			2,107	(276,083)
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	3,415	2,736
Incentive Distribution Rights [Member] | Development Assets Predecessor [Member]
Total PBF Logistics LP equity	0	0
Incentive Distribution Rights [Member] | PBF LLC [Member]
Total PBF Logistics LP equity	3,415	2,736
Partners' Capital, Including Portion Attributable to Noncontrolling Interest	$ 3,415	$ 2,736	$ 174,047	$ 1,266

ACQUISITIONS INCOME STATEMENT -

ACQUISITIONS INCOME STATEMENT - 3MTHS 6-30-17 (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Third-party	4,314	4,661	8,190	9,623
Revenue, Net	68,099	63,016	132,839	124,180
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Costs and Expenses	34,303	29,149	65,117	55,616
Income (loss) from operations	33,796	33,867	67,722	68,564
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net Income (loss)	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net Income (Loss) Attributable To Partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	3,415	2,107	6,370	3,793
Net Income (Loss) Allocated to Limited Partners	16,677	21,204	34,957	44,126
Development Assets Predecessor [Member]
Affiliate	0	0	0	0
Third-party	701	687	1,402	1,374
Revenue, Net	701	687	1,402	1,374
Operating and maintenance expenses	1,613	1,690	3,445	3,590
General and administrative expenses	0	0	0	0
Depreciation and amortization	172	147	320	278
Costs and Expenses	1,785	1,837	3,765	3,868
Income (loss) from operations	(1,084)	(1,150)	(2,363)	(2,494)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net Income (loss)	(1,084)	(1,150)	(2,363)	(2,494)
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,494)
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net Income (Loss) Attributable To 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	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 792,326		$ 740,296
Accumulated depreciation	(69,419)		(55,808)
Property, plant and equipment, net	722,907		684,488
Depreciation	(13,611)	$ (11,340)
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	101,857		99,707
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	334,897		333,609
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	258,456		211,797
Storage Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	90,877		90,373
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 6,239		$ 4,810

GOODWILL AND INTANGIBLES (Detai

GOODWILL AND INTANGIBLES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 6,332,000		$ 0
Intangible Assets, Gross (Excluding Goodwill)	5,900,000		0
Finite-Lived Intangible Assets, Accumulated Amortization	(123,000)		0
Intangible Assets, Net (Excluding Goodwill)	5,777,000		$ 0
Amortization of Intangible Assets	123,000	$ 0
Finite-Lived Intangible Assets, Accumulated Amortization	$ 590,000

DEBT - Outstanding amounts (Det

DEBT - Outstanding amounts (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jul. 30, 2018	Dec. 31, 2017	May 14, 2014
Debt Instrument [Line Items]
Total debt outstanding	$ 609,000,000		$ 554,700,000
Unamortized debt issuance costs	(8,520,000)		(9,281,000)
Debt Instrument, Unamortized Premium	3,101,000		3,374,000
Net carrying value of debt	603,581,000		548,793,000
Long-term debt	$ 603,581,000		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	84,000,000		$ 29,700,000
Line of credit, outstanding	4,010,000
Remaining borrowing capacity	$ 271,990,000
Debt instrument term	5 years
Maximum borrowing capacity	$ 360,000,000			$ 360,000,000
Subsequent Event [Member] | Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 500,000,000

DEBT (Details)

DEBT (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	May 14, 2014
Debt Instrument [Line Items]
Repayment of revolving credit facility	$ 9,700,000	$ 0
Proceeds from Lines of Credit	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	616,956,000		$ 573,818,000
Total debt outstanding	609,000,000		554,700,000
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure	$ 532,956,000		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	$ 360,000,000			$ 360,000,000
Line of credit, outstanding	4,010,000
Total debt outstanding	$ 84,000,000		$ 29,700,000

EQUITY (Details)

EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 31, 2018	Jul. 16, 2018	May 15, 2018	Feb. 28, 2018	Jun. 01, 2017	Aug. 31, 2016	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									$ 167,760	$ 163,090
Net loss attributable to PNGPC							$ (1,084)	$ (1,150)	(2,363)	(2,644)
Contributions to PNGPC									4,193	7,852
Allocation of PNGPC assets acquired to unitholders										0
Distributions to PBF LLC related to the PNGPC Acquisition										(11,600)
Quarterly distributions to unitholders (including IDRs)									(47,251)	(41,537)
Distributions declared							(26,215)	(22,107)	(50,140)	(43,373)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest									49,712	55,338
Unit-based compensation expense									3,497	3,708
Partners' Capital Account, Exchanges and Conversions										0
Other									(1,059)
Ending balance							163,239		163,239
Cash distribution			$ 23,553	$ 23,058
Cash distribution (in dollars per share)			$ 0.4900	$ 0.4850
PNGPC Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC										(150)
Development Assets Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									10,665
Net loss attributable to PNGPC							(1,084)	(1,150)	(2,363)	(2,494)
Ending balance							12,495		12,495
TVPC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared									(11,250)
PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared										(12,254)
General Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									10,665	16,750
Net loss attributable to PNGPC									(2,363)
Contributions to PNGPC									4,193	7,852
Allocation of PNGPC assets acquired to unitholders										(11,538)
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
Partners' Capital Account, Exchanges and Conversions										0
Other									0	0
Ending balance							$ 12,495	$ 10,420	$ 12,495	10,420
General Partner [Member] | PNGPC Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC										150
General Partner [Member] | Development Assets Predecessor [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to PNGPC										$ 2,494
Limited Partner, Public [Member]
Capital Unit [Line Items]
Limited partner interest percentage							56.10%		56.10%
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution			$ 11,553	$ 11,369
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution			$ 12,000	$ 11,689
Common Units [Member]
Capital Unit [Line Items]
Common units outstanding							42,073,062	41,890,487	42,073,062	41,890,487	41,900,708	41,900,708	25,876,472	25,844,118
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared							$ (22,800)	$ (20,000)	$ (43,770)	$ (32,272)
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned							23,613,565		23,613,565
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned							18,459,497		18,459,497
Common Units [Member] | Limited Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									$ (17,544)	241,275
Net loss attributable to PNGPC									0
Contributions to PNGPC									0	0
Allocation of PNGPC assets acquired to unitholders										11,592
Distributions to PBF LLC related to the PNGPC Acquisition										(11,600)
Quarterly distributions to unitholders (including IDRs)									(41,560)	24,129
Distributions declared									0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest									34,957	29,963
Unit-based compensation expense									3,497	3,708
Partners' Capital Account, Exchanges and Conversions										(276,433)
Other									(1,059)	(4)
Ending balance							$ (21,709)	$ (25,628)	(21,709)	(25,628)
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	15,886,553
Partners' Capital Account, Units, Converted								(15,886,553)		(15,886,553)
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance										$ (276,083)
Net loss attributable to PNGPC										0
Contributions to PNGPC										0
Allocation of PNGPC assets acquired to unitholders										(54)
Distributions to PBF LLC related to the PNGPC Acquisition										0
Quarterly distributions to unitholders (including IDRs)										(14,457)
Distributions declared										0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest										14,163
Unit-based compensation expense										0
Partners' Capital Account, Exchanges and Conversions										276,433
Other										(1)
Ending balance								$ 2,107		$ 2,107
Stock Issued During Period, Shares, New Issues								0		0
Subordinated Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Other										$ (2)
Ending balance								$ 0		0
Limited Partner, Subordinated Units [Member]
Capital Unit [Line Items]
Partners' Capital Account, Units, Converted					15,886,553
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared							0	0	0	(7,308)
Incentive Distribution Rights [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									2,736	1,266
Net loss attributable to PNGPC									0	0
Contributions to PNGPC									0	0
Allocation of PNGPC assets acquired to unitholders										0
Distributions to PBF LLC related to the PNGPC Acquisition										0
Quarterly distributions to unitholders (including IDRs)									(5,691)	(2,951)
Distributions declared									0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest									6,370	3,793
Unit-based compensation expense									0	0
Partners' Capital Account, Exchanges and Conversions										0
Other									0	(1,000)
Ending balance							3,415	174,047	3,415	174,047
Noncontrolling Interest [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance									171,903	179,882
Net loss attributable to PNGPC									0	0
Contributions to PNGPC									0	0
Allocation of PNGPC assets acquired to unitholders										0
Distributions to PBF LLC related to the PNGPC Acquisition										0
Quarterly distributions to unitholders (including IDRs)									0	0
Distributions declared									(11,250)	(12,254)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest									8,385	7,419
Unit-based compensation expense									0	0
Partners' Capital Account, Exchanges and Conversions										0
Other									0	(1,007)
Ending balance							$ 169,038	$ 160,946	$ 169,038	$ 160,946
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							43.90%		43.90%
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Shares, Issued												217,171
Partners' Capital Account, Units, Converted							0	15,886,553	0	15,886,553
Increase (Decrease) in Partners' Capital [Roll Forward]
Stock Issued During Period, Shares, New Issues							172,354	127,462	172,354	159,816
Subsequent Event [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Stock Issued During Period, Shares, New Issues		1,775,750
Stock Issued During Period, Value, New Issues		$ 35,000
Subsequent Event [Member] | Development Assets Acquisition [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Stock Issued During Period, Shares, New Issues	1,494,134
Stock Issued During Period, Value, New Issues	$ 31,586

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands	May 15, 2018	Feb. 28, 2018	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 23,553	$ 23,058
Distributions declared			$ 26,215		$ 22,107		$ 50,140	$ 43,373
Cash distribution (in dollars per share)	$ 0.4900	$ 0.4850
Cash distributions paid per unit (in dollars per share)			$ 0.4950	$ 0.49	$ 0.47	$ 0.46	$ 0.9850	$ 0.9300
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			$ 25,866		$ 21,797		$ 49,419	$ 42,735
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			3,415		2,107		6,370	3,793
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared			22,800		20,000		43,770	32,272
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								$ 12,254
Limited Partner, Public [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 11,553	$ 11,369
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution	$ 12,000	$ 11,689

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 31, 2018	Jul. 16, 2018	Jun. 01, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net Income (loss)				$ 23,371	$ 25,981	$ 47,349	$ 52,694
Distributions declared				26,215	22,107	50,140	43,373
Earnings less distributions				(6,123)	(1,204)	8,813	(4,546)
Net income attributable to the partners				$ 20,092	$ 23,311	$ 41,327	$ 47,919
Weighted-average units outstanding - basic (in shares)				42,231,119	31,428,577	42,176,202	28,784,479
Weighted-average units outstanding - diluted (in shares)				42,294,616	31,485,563	42,190,136	28,788,463
Net income per limited partner unit - basic (in dollars per share)				$ 0.39	$ 0.49	$ 0.83	$ 1.04
Net income per limited partner unit - diluted (in dollars per share)				$ 0.39	$ 0.49	$ 0.83	$ 1.04
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				146,065	74,750	429,503	393,439
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared				$ 22,800	$ 20,000	$ 43,770	$ 32,272
Earnings less distributions				(6,123)	4,241	8,813	2,309
Net income attributable to the partners				16,677	15,759	34,957	29,963
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared				0	0	0	7,308
Earnings less distributions					(5,445)		(6,855)
Net income attributable to the partners					$ 5,445		$ 14,163
Weighted-average units outstanding - basic (in shares)					10,649,228		13,253,423
Weighted-average units outstanding - diluted (in shares)					10,649,228		13,253,423
Net income per limited partner unit - basic (in dollars per share)					$ 0.52		$ 1.07
Net income per limited partner unit - diluted (in dollars per share)					$ 0.52		$ 1.07
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				3,415	$ 2,107	6,370	$ 3,793
Earnings less distributions				0	0	0	0
Net income attributable to the partners				$ 3,415	$ 2,107	6,370	3,793
Limited Partner [Member] | Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared						$ 0	0
PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared							$ 12,254
Subsequent Event [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, New Issues		1,775,750
Stock Issued During Period, Value, New Issues		$ 35,000
Development Assets Acquisition [Member] | Subsequent Event [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, New Issues	1,494,134
Stock Issued During Period, Value, New Issues	$ 31,586

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Apr. 16, 2018USD ($)	Mar. 05, 2018USD ($)	Mar. 10, 2017USD ($)	Jan. 13, 2017group	Mar. 01, 2011	Jun. 30, 2018USD ($)bbl / dterminal	Dec. 31, 2014gallonlocationshipment	Dec. 31, 2017USD ($)	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						$ 1,668,000		$ 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						$ 1,815,000
Environmental Issue [Member] | Torrance Valley Pipeline Company LLC [Member]
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies						$ 192,000		$ 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
Pending Litigation [Member] | Environmental Remediation Contingency [Domain] | 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	Jun. 30, 2018
Related Party Transaction [Line Items]
Term of Renewal		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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Related Party Transactions [Abstract]
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Operating and maintenance expenses	1,674	1,661	3,348	3,279
General and administrative expenses	$ 1,737	$ 1,630	$ 3,437	$ 3,284

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details) bbl / d in Thousands, $ in Thousands	Jul. 31, 2018Railcars_per_daybbl / d	Apr. 16, 2018USD ($)	Jun. 30, 2018	May 08, 2017bbl / d
Related Party Transaction [Line Items]
Number of Contract Renewals			2
Term of Renewal			5 years
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
Agreement Period One [Member] | PBF Holding [Member] | Knoxville Terminals [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $		894
Agreement Period Two [Member] | PBF Holding [Member] | Knoxville Terminals [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $		1,788
Agreement Period Three [Member] | PBF Holding [Member] | Knoxville Terminals [Member]
Related Party Transaction [Line Items]
Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $		2,683
Subsequent Event [Member] | 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
Subsequent Event [Member] | PBF Holding [Member] | Chalmette Terminal Throughput Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	1 year
Subsequent Event [Member] | 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
Subsequent Event [Member] | 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
Subsequent Event [Member] | 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
Subsequent Event [Member] | 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	3 Months Ended
	Mar. 31, 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) $ in Thousands	Apr. 16, 2018USD ($)	Mar. 31, 2018USD ($)	Jun. 30, 2018
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
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		6 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)segment	Jun. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment			2
Total revenue	$ 68,099	$ 63,016	$ 132,839	$ 124,180
Depreciation and amortization	7,091	5,857	13,734	11,340
Income (loss) from operations	33,796	33,867	67,722	68,564
Interest expense, net and amortization of loan fees	10,425	7,886	20,373	15,870
Capital expenditures	61,718	36,919	65,671	56,564
Total assets	790,251		790,251		$ 748,215
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	61,133	57,290	118,804	112,916
Depreciation and amortization	6,166	5,237	11,884	10,119
Income (loss) from operations	36,234	36,638	70,460	71,400
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	61,716	32,541	65,583	48,012
Total assets	697,077		697,077		649,975
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	6,966	5,726	14,035	11,264
Depreciation and amortization	925	620	1,850	1,221
Income (loss) from operations	4,050	3,327	8,041	6,577
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	2	4,378	88	8,552
Total assets	84,489		84,489		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	(6,488)	(6,098)	(10,779)	(9,413)
Interest expense, net and amortization of loan fees	10,425	7,886	20,373	15,870
Capital expenditures	0	$ 0	0	$ 0
Total assets	$ 8,685		$ 8,685		$ 11,480

SUBSEQUENT EVENTS Subsequent ev

SUBSEQUENT EVENTS Subsequent event (Details) - USD ($)	Aug. 02, 2018	Jul. 16, 2018	Jun. 30, 2017	Jul. 30, 2018	Jun. 30, 2018	May 14, 2014
Subsequent Event [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 46,467,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.4950
Stock Issued During Period, Shares, New Issues		1,775,750
Stock Issued During Period, Value, New Issues		$ 35,000,000
East Coast Storage Assets Acquisition [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross		107,000,000
Payments to Acquire Property, Plant, and Equipment		$ 75,000,000
Revolving Credit Facility [Member] | Line of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity					$ 360,000,000	$ 360,000,000
Revolving Credit Facility [Member] | Line of Credit [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity				$ 500,000,000

CONDENSED CONSOLIDATING FINAN_3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING BALANCE SHEET (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Affiliate	$ 63,785,000	$ 58,355,000	$ 124,649,000	$ 114,557,000
Cash and cash equivalents	19,681,000	51,054,000	19,681,000	51,054,000	$ 19,664,000	$ 64,221,000
Due from Affiliates	0		0		0
Prepaids and other current assets	1,551,000		1,551,000		1,793,000
Due from Related Parties, Current	31,473,000		31,473,000		40,817,000
Accounts receivable	2,500,000		2,500,000		1,423,000
Total current assets	55,205,000		55,205,000		63,697,000
Property, plant and equipment, net	722,907,000		722,907,000		684,488,000
Goodwill	6,332,000		6,332,000		0
Other non-current assets	5,807,000		5,807,000		30,000
Investment in subsidiaries	0		0		0
Total assets	790,251,000		790,251,000		748,215,000
Accounts payable - affiliates	6,745,000		6,745,000		8,352,000
Due to Affiliate	0		0		0
Accounts payable and accrued liabilities	13,709,000		13,709,000		19,794,000
Deferred revenue	(1,152,000)		(1,152,000)		(1,438,000)
Total current liabilities	21,606,000		21,606,000		29,584,000
Long-term debt	603,581,000		603,581,000		548,793,000
Other long-term liabilities	1,825,000		1,825,000		2,078,000
Total liabilities	627,012,000		627,012,000		580,455,000
Net Investment - Predecessor	12,495,000		12,495,000		10,665,000
Total PBF Logistics LP equity	(5,799,000)		(5,799,000)		(4,143,000)
Noncontrolling interest	169,038,000		169,038,000		171,903,000
Total equity	163,239,000		163,239,000		167,760,000	163,090,000
Total liabilities and equity	790,251,000		790,251,000		748,215,000
Third-party	4,314,000	4,661,000	8,190,000	9,623,000
Revenue, Net	68,099,000	63,016,000	132,839,000	124,180,000
Operating and maintenance expenses	20,724,000	17,194,000	40,604,000	34,863,000
General and administrative expenses	6,488,000	6,098,000	10,779,000	9,413,000
Depreciation and amortization	7,091,000	5,857,000	13,734,000	11,340,000
Costs and Expenses	34,303,000	29,149,000	65,117,000	55,616,000
Income from operations	33,796,000	33,867,000	67,722,000	68,564,000
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	(10,029,000)	(7,509,000)	(19,614,000)	(15,077,000)
Amortization of loan fees and debt premium	(396,000)	(377,000)	(759,000)	(793,000)
Net income	23,371,000	25,981,000	47,349,000	52,694,000
Less: Net loss attributable to Predecessor	(1,084,000)	(1,150,000)	(2,363,000)	(2,644,000)
Less: Net income attributable to noncontrolling interest	4,363,000	3,820,000	8,385,000	7,419,000
Net income attributable to the partners	20,092,000	23,311,000	41,327,000	47,919,000
Less: Net income attributable to the IDR holder	3,415,000	2,107,000	6,370,000	3,793,000
Net Income (Loss) Allocated to Limited Partners	16,677,000	21,204,000	34,957,000	44,126,000
Incentive Distribution Rights [Member]
Total PBF Logistics LP equity	3,415,000		3,415,000		2,736,000
Common Units [Member]
Total PBF Logistics LP equity	(21,709,000)		(21,709,000)		(17,544,000)
Net income attributable to the partners	16,677,000	15,759,000	34,957,000	29,963,000
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
Due to Affiliate	0		0		0
Accounts payable and accrued liabilities	0		0		0
Deferred revenue	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
Third-party	0	0	0	0
Revenue, Net	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
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
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 (Loss) Allocated to Limited Partners	0	0	0	0
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	63,785,000	58,355,000	124,649,000	114,557,000
Cash and cash equivalents	11,565,000	24,700,000	11,565,000	24,700,000	8,755,000	12,088,000
Due from Affiliates	473,191,000		473,191,000		388,737,000
Prepaids and other current assets	983,000		983,000		1,222,000
Due from Related Parties, Current	31,472,000		31,472,000		40,816,000
Accounts receivable	2,500,000		2,500,000		1,423,000
Total current assets	519,711,000		519,711,000		440,953,000
Property, plant and equipment, net	722,907,000		722,907,000		684,488,000
Goodwill	6,332,000		6,332,000
Other non-current assets	5,807,000		5,807,000		30,000
Investment in subsidiaries	0		0		0
Total assets	1,254,757,000		1,254,757,000		1,125,471,000
Accounts payable - affiliates	4,423,000		4,423,000		6,330,000
Due to Affiliate	130,174,000		130,174,000		64,162,000
Accounts payable and accrued liabilities	6,074,000		6,074,000		12,638,000
Deferred revenue	(1,152,000)		(1,152,000)		(1,438,000)
Total current liabilities	141,823,000		141,823,000		84,568,000
Long-term debt	0		0		0
Other long-term liabilities	1,825,000		1,825,000		2,078,000
Total liabilities	143,648,000		143,648,000		86,646,000
Net Investment - Predecessor	942,071,000		942,071,000		866,922,000
Total PBF Logistics LP equity	942,071,000		942,071,000		866,922,000
Noncontrolling interest	169,038,000		169,038,000		171,903,000
Total equity	1,111,109,000		1,111,109,000		1,038,825,000
Total liabilities and equity	1,254,757,000		1,254,757,000		1,125,471,000
Third-party	4,314,000	4,661,000	8,190,000	9,623,000
Revenue, Net	68,099,000	63,016,000	132,839,000	124,180,000
Operating and maintenance expenses	20,724,000	17,194,000	40,604,000	34,863,000
General and administrative expenses	0	0	0	0
Depreciation and amortization	7,091,000	5,857,000	13,734,000	11,340,000
Costs and Expenses	27,815,000	23,051,000	54,338,000	46,203,000
Income from operations	40,284,000	39,965,000	78,501,000	77,977,000
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	40,284,000	39,965,000	78,501,000	77,977,000
Less: Net loss attributable to Predecessor			(2,363,000)	(2,644,000)
Less: Net income attributable to noncontrolling interest	4,363,000	(3,820,000)	8,385,000	(7,419,000)
Net income attributable to the partners	37,005,000	37,295,000	72,479,000	73,202,000
Less: Net income attributable to the IDR holder	0	0	0	0
Net Income (Loss) Allocated to Limited Partners	37,005,000	37,295,000	72,479,000	73,202,000
Operating Segments [Member] | Subsidiary Issuer [Member]
Affiliate	0	0	0	0
Cash and cash equivalents	8,116,000	26,354,000	8,116,000	26,354,000	10,909,000	52,133,000
Due from Affiliates	130,174,000		130,174,000		64,162,000
Prepaids and other current assets	568,000		568,000		571,000
Due from Related Parties, Current	1,000		1,000		1,000
Accounts receivable	0		0		0
Total current assets	138,859,000		138,859,000		75,643,000
Property, plant and equipment, net	0		0		0
Goodwill	0		0
Other non-current assets	0		0		0
Investment in subsidiaries	942,071,000		942,071,000		866,922,000
Total assets	1,080,930,000		1,080,930,000		942,565,000
Accounts payable - affiliates	2,322,000		2,322,000		2,022,000
Due to Affiliate	473,191,000		473,191,000		388,737,000
Accounts payable and accrued liabilities	7,635,000		7,635,000		7,156,000
Deferred revenue	0		0		0
Total current liabilities	483,148,000		483,148,000		397,915,000
Long-term debt	603,581,000		603,581,000		548,793,000
Other long-term liabilities	0		0		0
Total liabilities	1,086,729,000		1,086,729,000		946,708,000
Net Investment - Predecessor	12,495,000		12,495,000		10,665,000
Total PBF Logistics LP equity	(5,799,000)		(5,799,000)		(4,143,000)
Noncontrolling interest	0		0		0
Total equity	(5,799,000)		(5,799,000)		(4,143,000)
Total liabilities and equity	1,080,930,000		1,080,930,000		942,565,000
Third-party	0	0	0	0
Revenue, Net	0	0	0	0
Operating and maintenance expenses	0	0	0	0
General and administrative expenses	6,488,000	6,098,000	10,779,000	9,413,000
Depreciation and amortization	0	0	0	0
Costs and Expenses	6,488,000	6,098,000	10,779,000	9,413,000
Income from operations	(6,488,000)	(6,098,000)	(10,779,000)	(9,413,000)
Equity in earnings (loss) of subsidiaries	40,284,000	39,965,000	78,501,000	77,977,000
Interest expense, net	(10,029,000)	(7,509,000)	(19,614,000)	(15,077,000)
Amortization of loan fees and debt premium	(396,000)	(377,000)	(759,000)	(793,000)
Net income	23,371,000	25,981,000	47,349,000	52,694,000
Less: Net loss attributable to Predecessor			0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	23,371,000	25,981,000	47,349,000	52,694,000
Less: Net income attributable to the IDR holder	3,415,000	2,107,000	6,370,000	3,793,000
Net Income (Loss) Allocated to Limited Partners	19,956,000	23,874,000	40,979,000	48,901,000
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	3,415,000		3,415,000		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	(21,709,000)		(21,709,000)		(17,544,000)
Consolidation, Eliminations [Member]
Affiliate	0	0	0	0
Cash and cash equivalents	0	0	0	0	0	$ 0
Due from Affiliates	(603,365,000)		(603,365,000)		(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	(603,365,000)		(603,365,000)		(452,899,000)
Property, plant and equipment, net	0		0		0
Goodwill	0		0
Other non-current assets	0		0		0
Investment in subsidiaries	(942,071,000)		(942,071,000)		(866,922,000)
Total assets	(1,545,436,000)		(1,545,436,000)		(1,319,821,000)
Accounts payable - affiliates	0		0		0
Due to Affiliate	(603,365,000)		(603,365,000)		(452,899,000)
Accounts payable and accrued liabilities	0		0		0
Deferred revenue	0		0		0
Total current liabilities	(603,365,000)		(603,365,000)		(452,899,000)
Long-term debt	0		0		0
Other long-term liabilities	0		0		0
Total liabilities	(603,365,000)		(603,365,000)		(452,899,000)
Net Investment - Predecessor	(942,071,000)		(942,071,000)		(866,922,000)
Total PBF Logistics LP equity	(942,071,000)		(942,071,000)		(866,922,000)
Noncontrolling interest	0		0		0
Total equity	(942,071,000)		(942,071,000)		(866,922,000)
Total liabilities and equity	(1,545,436,000)		(1,545,436,000)		(1,319,821,000)
Third-party	0	0	0	0
Revenue, Net	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
Costs and Expenses	0	0	0	0
Income from operations	0	0	0	0
Equity in earnings (loss) of subsidiaries	(40,284,000)	(39,965,000)	(78,501,000)	(77,977,000)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(40,284,000)	(39,965,000)	(78,501,000)	(77,977,000)
Less: Net loss attributable to Predecessor			0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	(40,284,000)	(39,965,000)	(78,501,000)	(77,977,000)
Less: Net income attributable to the IDR holder	0	0	0	0
Net Income (Loss) Allocated to Limited Partners	(40,284,000)	$ (39,965,000)	(78,501,000)	$ (77,977,000)
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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Affiliate	$ 63,785	$ 58,355	$ 124,649	$ 114,557
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	7,091	5,857	13,734	11,340
Total costs and expenses	34,303	29,149	65,117	55,616
Income from operations	33,796	33,867	67,722	68,564
Equity in earnings (loss) of subsidiaries	0	0	0	0
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor	(1,084)	(1,150)	(2,363)	(2,644)
Less: Net income attributable to noncontrolling interest	4,363	3,820	8,385	7,419
Net income attributable to the partners	20,092	23,311	41,327	47,919
Less: Net income attributable to the IDR holder	3,415	2,107	6,370	3,793
Net income attributable to PBF Logistics LP unitholders	16,677	21,204	34,957	44,126
Operating Segments [Member] | Subsidiary Issuer [Member]
Affiliate	0	0	0	0
Third-party	0	0	0	0
Total revenue	0	0	0	0
Operating and maintenance expenses	0	0	0	0
General and administrative expenses	6,488	6,098	10,779	9,413
Depreciation and amortization	0	0	0	0
Total costs and expenses	6,488	6,098	10,779	9,413
Income from operations	(6,488)	(6,098)	(10,779)	(9,413)
Equity in earnings (loss) of subsidiaries	40,284	39,965	78,501	77,977
Interest expense, net	(10,029)	(7,509)	(19,614)	(15,077)
Amortization of loan fees and debt premium	(396)	(377)	(759)	(793)
Net income	23,371	25,981	47,349	52,694
Less: Net loss attributable to Predecessor			0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	23,371	25,981	47,349	52,694
Less: Net income attributable to the IDR holder	3,415	2,107	6,370	3,793
Net income attributable to PBF Logistics LP unitholders	19,956	23,874	40,979	48,901
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	63,785	58,355	124,649	114,557
Third-party	4,314	4,661	8,190	9,623
Total revenue	68,099	63,016	132,839	124,180
Operating and maintenance expenses	20,724	17,194	40,604	34,863
General and administrative expenses	0	0	0	0
Depreciation and amortization	7,091	5,857	13,734	11,340
Total costs and expenses	27,815	23,051	54,338	46,203
Income from operations	40,284	39,965	78,501	77,977
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	40,284	39,965	78,501	77,977
Less: Net loss attributable to Predecessor			(2,363)	(2,644)
Less: Net income attributable to noncontrolling interest	4,363	(3,820)	8,385	(7,419)
Net income attributable to the partners	37,005	37,295	72,479	73,202
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	37,005	37,295	72,479	73,202
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
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	(40,284)	(39,965)	(78,501)	(77,977)
Interest expense, net	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Net income	(40,284)	(39,965)	(78,501)	(77,977)
Less: Net loss attributable to Predecessor			0	0
Less: Net income attributable to noncontrolling interest	0	0	0	0
Net income attributable to the partners	(40,284)	(39,965)	(78,501)	(77,977)
Less: Net income attributable to the IDR holder	0	0	0	0
Net income attributable to PBF Logistics LP unitholders	$ (40,284)	$ (39,965)	$ (78,501)	$ (77,977)

CONDENSED CONSOLIDATING FINAN_5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Details) - USD ($) $ in Thousands	Apr. 16, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Net income				$ 47,349	$ 52,694
Depreciation and amortization		$ 7,091	$ 5,857	13,734	11,340
Amortization of loan fees and debt premium		396	377	759	793
Unit-based compensation expense				3,497	3,708
Equity in earnings of subsidiaries		0	0	0	0
Accounts receivable - affiliates				9,344	5,454
Accounts receivable				(1,077)	2,412
Prepaids and other current assets				242	(595)
Accounts payable - affiliates				(1,607)	7,051
Accounts payable and accrued liabilities				(5,326)	6,412
Amounts due to (from) related parties				0	0
Deferred revenue				(286)	277
Other assets and liabilities				1,302	1,109
Net cash provided by operating activities				65,327	88,437
Payments to Acquire Property, Plant, and Equipment					46,467
Expenditures for property, plant and equipment				7,671	46,467
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				(65,671)	(16,540)
Repayment of revolving credit facility				9,700	0
Distributions to unitholders				(46,611)	(40,998)
Contribution from parent				4,193	7,852
Distributions to TVPC members				(11,250)	(12,254)
Repayment of term loan				0	(39,664)
Payments of Financing Costs				271	0
Net cash used in financing activities				361	(85,064)
Net change in cash and cash equivalents				17	(13,167)
Cash and cash equivalents		19,681	51,054	19,681	51,054	$ 19,664	$ 64,221
Proceeds from Lines of Credit				64,000	0
Operating Segments [Member] | Subsidiary Issuer [Member]
Net income				47,349	52,694
Depreciation and amortization		0	0	0	0
Amortization of loan fees and debt premium		396	377	759	793
Unit-based compensation expense				3,497	3,708
Equity in earnings of subsidiaries		(40,284)	(39,965)	(78,501)	(77,977)
Accounts receivable - affiliates				0	29
Accounts receivable				0	0
Prepaids and other current assets				3	(644)
Accounts payable - affiliates				300	7,642
Accounts payable and accrued liabilities				(161)	2,284
Amounts due to (from) related parties				18,442	30,409
Deferred revenue				0	0
Other assets and liabilities				1,049	7
Net cash provided by operating activities				(9,361)	18,931
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				(850)	(4,072)
Net cash used in investing activities				(850)	35,952
Repayment of revolving credit facility				9,700
Distributions to unitholders				(46,611)	(40,998)
Contribution from parent				0	0
Distributions to TVPC members				0	0
Repayment of term loan					(39,664)
Payments of Financing Costs				271
Net cash used in financing activities				7,418	(80,662)
Net change in cash and cash equivalents				(2,793)	(25,779)
Cash and cash equivalents		8,116	26,354	8,116	26,354	10,909	52,133
Proceeds from Lines of Credit				64,000
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Net income				78,501	77,977
Depreciation and amortization		7,091	5,857	13,734	11,340
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				9,344	5,425
Accounts receivable				(1,077)	2,412
Prepaids and other current assets				239	49
Accounts payable - affiliates				(1,907)	(591)
Accounts payable and accrued liabilities				(5,165)	4,128
Amounts due to (from) related parties				(18,442)	(30,409)
Deferred revenue				(286)	277
Other assets and liabilities				253	1,102
Net cash provided by operating activities				74,688	69,506
Payments to Acquire Property, Plant, and Equipment					46,467
Expenditures for property, plant and equipment				7,671
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries				0	0
Net cash used in investing activities				(65,671)	(56,564)
Repayment of revolving credit facility				0
Distributions to unitholders				0	0
Contribution from parent				5,043	11,924
Distributions to TVPC members				(11,250)	(12,254)
Repayment of term loan					0
Payments of Financing Costs				0
Net cash used in financing activities				(6,207)	(330)
Net change in cash and cash equivalents				2,810	12,612
Cash and cash equivalents		11,565	24,700	11,565	24,700	8,755	12,088
Proceeds from Lines of Credit				0
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
Repayment of revolving credit facility				0
Distributions to unitholders				0	0
Contribution from parent				0	0
Distributions to TVPC members				0	0
Repayment of term loan					0
Payments of 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
Proceeds from Lines of Credit				0
Consolidation, Eliminations [Member]
Net income				(78,501)	(77,977)
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		40,284	39,965	78,501	77,977
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				850	4,072
Net cash used in investing activities				850	4,072
Repayment of revolving credit facility				0
Distributions to unitholders				0	0
Contribution from parent				(850)	(4,072)
Distributions to TVPC members				0	0
Repayment of term loan					0
Payments of Financing Costs				0
Net cash used in financing activities				(850)	(4,072)
Net change in cash and cash equivalents				0	0
Cash and cash equivalents		$ 0	$ 0	0	0	$ 0	$ 0
Proceeds from Lines of Credit				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

Uncategorized Items - pbf-20181

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