PBF Logistics (PBFX) 10-Q 1 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	0001582568
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Smaller Reporting Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Common Units, Units Outstanding (in shares)		62,108,942

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 20,000	$ 19,908
Accounts receivable - affiliates	47,279	37,052
Accounts receivable	5,129	7,511
Prepaids and other current assets	5,883	4,598
Total current assets	78,291	69,069
Property, plant and equipment, net	855,958	862,117
Goodwill	6,332	6,332
Other non-current assets	18,992	18,835
Total assets	959,573	956,353
Current liabilities:
Accounts payable - affiliates	5,469	12,047
Accounts payable	5,422	4,660
Accrued liabilities	44,642	46,312
Deferred revenue	2,875	2,960
Total current liabilities	58,408	65,979
Long-term debt	769,219	673,324
Other long-term liabilities	24,952	23,860
Total liabilities	852,579	763,163
Commitments and contingencies (Note 9)
Equity:
Total PBF Logistics LP equity	106,994	23,718
Noncontrolling interest	0	169,472
Total equity	106,994	193,190
Total liabilities and equity	959,573	956,353
Common Units [Member]
Equity:
Total PBF Logistics LP equity	$ 106,994	$ 23,718

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - Common Units [Member] - shares	Jun. 30, 2019	Dec. 31, 2018
Common units issued	62,107,210	45,348,663
Common units outstanding	62,107,210	45,348,663

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue:
Affiliate	$ 74,656	$ 63,785	$ 145,988	$ 124,649
Third-party	8,094	4,314	15,607	8,190
Total revenue	82,750	68,099	161,595	132,839
Costs and expenses:
Operating and maintenance expenses	28,553	20,724	58,469	40,604
General and administrative expenses	7,580	6,488	13,590	10,779
Depreciation and amortization	8,854	7,091	17,575	13,734
Total costs and expenses	44,987	34,303	89,634	65,117
Income from operations	37,763	33,796	71,961	67,722
Other expense:
Interest expense, net	(11,216)	(10,029)	(22,129)	(19,614)
Amortization of loan fees and debt premium	(446)	(396)	(895)	(759)
Accretion on discounted liabilities	(773)	0	(1,533)	0
Net income	25,328	23,371	47,404	47,349
Less: Net loss attributable to Predecessor	0	(1,084)	0	(2,363)
Less: Net income attributable to noncontrolling interest	3,162	4,363	7,881	8,385
Net income attributable to the partners	22,166	20,092	39,523	41,327
Less: Net income attributable to the IDR holder	0	3,415	0	6,370
Net income attributable to PBF Logistics LP unitholders	22,166	16,677	39,523	34,957
Common Units [Member]
Other expense:
Net income attributable to the partners	$ 22,166	$ 16,677	$ 39,523	$ 34,957
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 0.37	$ 0.39	$ 0.72	$ 0.83
Common - diluted (in dollars per share)	$ 0.37	$ 0.39	$ 0.72	$ 0.83
Weighted-average limited partner units outstanding:
Common - basic (in shares)	60,279,287	42,231,119	54,748,755	42,176,202
Common - diluted (in shares)	60,364,347	42,294,616	54,776,257	42,190,136

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net income	$ 47,404	$ 47,349
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	17,575	13,734
Amortization of loan fees and debt premium	895	759
Accretion on discounted liabilities	1,533	0
Unit-based compensation expense	4,351	3,497
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(10,227)	9,344
Accounts receivable	2,382	(1,077)
Prepaids and other current assets	(1,285)	242
Accounts payable - affiliates	(2,630)	(1,607)
Accounts payable	762	(2,572)
Accrued liabilities	(2,857)	(2,754)
Deferred revenue	(85)	(286)
Other assets and liabilities	(1,932)	(1,302)
Net cash provided by operating activities	55,886	65,327
Cash flows from investing activities:
Expenditures for property, plant and equipment	(15,152)	(7,671)
Net cash used in investing activities	(15,152)	(65,671)
Cash flows from financing activities:
Proceeds from issuance of common units	132,483	0
Payments of Distributions to Affiliates	(8,500)	(11,250)
Distributions to unitholders	(59,625)	(46,611)
Contribution from parent	0	4,193
Proceeds from revolving credit facility	196,000	64,000
Repayment of revolving credit facility	(101,000)	(9,700)
Deferred financing costs and other	0	271
Net cash (used in) provided by financing activities	(40,642)	361
Net change in cash and cash equivalents	92	17
Cash and cash equivalents at beginning of year	19,908	19,664
Cash and cash equivalents at end of period	20,000	19,681
Supplemental disclosure of non-cash investing and financing activities:
Accrued capital expenditures	405	24
Contribution of net assets from PBF LLC	242	0
Units issued in connection with the IDR Restructuring	215,300	0
Assets acquired under operating leases	482	0
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	0	0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	0	0
Amortization of loan fees and debt premium	0	0
Accretion on discounted liabilities	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	0	0
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	0
Net cash used in investing activities	0	0
Cash flows from financing activities:
Proceeds from issuance of common units	0
Payments of Distributions to Affiliates	0	0
Distributions to unitholders	0	0
Contribution from parent	0	0
Proceeds from revolving credit facility	0	0
Repayment of revolving credit facility	0	0
Deferred financing costs and other		0
Net cash (used in) provided by 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
Knoxville Terminals Purchase [Member]
Cash flows from investing activities:
Payments to Acquire Businesses, Gross	0	(58,000)
Torrance Valley Pipeline Company LLC [Member]
Cash flows from financing activities:
Payments of Distributions to Affiliates	(200,000)	$ 0
Proceeds from revolving credit facility	95,000
Torrance Valley Pipeline Company LLC [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from financing activities:
Payments of Distributions to Affiliates	$ 0

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2019
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, 2019 , 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 29,953,631 PBFX common units constituting an aggregate 48.2% limited partner interest in PBFX, with the remaining 51.8% limited partner interest owned by public unitholders as of June 30, 2019 . 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 February 28, 2019, the Partnership closed on an Equity Restructuring Agreement (the “IDR Restructuring Agreement”) with PBF LLC and PBF GP, pursuant to which PBFX’s incentive distribution rights (“IDRs”) held by PBF LLC were canceled and converted into 10,000,000 newly issued PBFX common units (the “IDR Restructuring”). Transaction costs related to the IDR Restructuring were $2,057 for the six months ended June 30, 2019 and were included in “General and administrative expenses” within the Partnership’s condensed consolidated statements of operations. Subsequent to the closing of the IDR Restructuring, no distributions were made to PBF LLC with respect to the IDRs, and the newly issued PBFX common units are entitled to normal distributions. On April 24, 2019, the Partnership entered into a Contribution Agreement with PBF LLC (the “TVPC Contribution Agreement”), pursuant to which PBF LLC contributed to the Partnership all of the issued and outstanding limited liability company interests of TVP Holding Company LLC (“TVP Holding”) for total consideration of $200,000 (the “TVPC Acquisition”). Subsequent to the closing of the TVPC Acquisition on May 31, 2019, the Partnership owns 100% of the equity interest in Torrance Valley Pipeline Company LLC (“TVPC”). Refer to Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the TVPC Acquisition. Principles of Combination and Consolidation and Basis of Presentation In connection with, and subsequent to, PBFX’s initial public offering (“IPO”), the Partnership has acquired certain assets from PBF LLC (collectively referred to as the “Contributed Assets”). Such acquisitions completed subsequent to the IPO were made through a series of drop-down transactions with PBF LLC (collectively referred to as the “Acquisitions from PBF”). The assets, liabilities and results of operations of the Contributed Assets prior to their acquisition by PBFX are collectively referred to as the “Predecessor.” The transactions through which PBFX acquired the Contributed Assets were transfers of assets between entities under common control. Accordingly, the accompanying condensed consolidated financial statements and related notes present the results of operations and cash flows of our Predecessor for all periods presented prior to the effective date of each transaction. The financial statements of our Predecessor have been prepared from the separate records maintained by PBF Energy and may not necessarily be indicative of the conditions that would have existed or the results of operations if the Predecessor had been operated as an unaffiliated entity. See (i) the Annual Report on Form 10-K for the year ended December 31, 2018 (the “ 2018 Form 10-K”) for additional information regarding the Acquisitions from PBF and the agreements that were entered into or amended with related parties in connection with these acquisitions and (ii) Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements for further discussion regarding the TVPC Acquisition. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, these unaudited condensed consolidated financial statements 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, 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, 2019 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 revenue independent of other PBF Energy businesses prior to the IPO or the effective dates of the Acquisitions from PBF, with the exception of the Paulsboro Lube Oil Terminal (as defined in Note 3 “Acquisitions” of the Notes to Condensed Consolidated Financial Statements). All intercompany accounts and transactions have been eliminated. Summary of Significant Accounting Policies Reclassifications Certain amounts previously reported in the Partnership’s condensed consolidated financial statements for prior periods have been reclassified to conform to the presentation within this Quarterly Report on Form 10-Q. These reclassifications include the separation of “Accounts payable” and “Accrued liabilities” into two line items within the Partnership’s condensed consolidated balance sheets and statements of cash flows, as well as the corresponding statements within Note 13 “Condensed Consolidating Financial Statements of PBF Logistics” of the Notes to Condensed Consolidated Financial Statements. Recently Adopted Accounting Guidance In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASC 842”) to increase the transparency and comparability of leases among entities. ASC 842 supersedes the lease accounting guidance in Accounting Standards Codification 840 “Leases,” and 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 Partnership adopted ASC 842 effective January 1, 2019, using a modified retrospective approach. The adoption of ASC 842 resulted in the inclusion of less than $1,000 of operating leases recorded on the Partnership’s balance sheets, with operating lease right of use assets recorded in “Other non-current assets” and operating lease liabilities recorded in “Accrued liabilities” or “Other long-term liabilities” based on the future timing of lease payments. The adoption of ASC 842 did not materially impact the Partnership’s statements of operations or statements of cash flows. The Partnership’s condensed consolidated financial statements for the periods prior to the adoption of ASC 842 are not adjusted and are reported in accordance with the Partnership’s historical accounting policy. See Note 2 “Revenue” of the Notes to Condensed Consolidated Financial Statements for additional information about the impact of ASC 842 to the Partnership as a lessor. 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, Step 2 of the goodwill impairment analysis would be eliminated. This step required a comparison of the implied fair value to the carrying value of goodwill of the reporting unit. Subsequent to the effective date of ASU 2017-04, during the annual, or if applicable, interim goodwill impairment assessment, entities would perform the test by comparing the fair value of the reporting unit with the carrying value of the reporting unit. The impairment charge would be the excess amount of which carrying value is greater than fair value, with the total amount limited to the carrying value of goodwill. ASU 2017-04 is effective for goodwill impairment assessments beginning after December 15, 2019. The Partnership early adopted the new standard effective January 1, 2019, and the adoption did not have a material impact on its condensed consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments—Credit Losses (Topic 326); Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). This guidance amends the guidance on measuring credit losses on financial assets held at amortized cost. ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Partnership does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements and related disclosures.

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 2019
Revenues [Abstract]
REVENUES	2. REVENUE 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 revenue for each service category by segment for the periods presented: Three Months Ended Six Months Ended 2019 2018 2019 2018 Transportation and Terminaling Segment Terminaling $ 34,152 $ 29,410 $ 66,505 $ 56,461 Pipeline 20,326 19,217 38,953 37,706 Other 15,178 12,506 30,157 24,637 Total 69,656 61,133 135,615 118,804 Storage Segment Storage 13,094 6,966 25,980 14,035 Total 13,094 6,966 25,980 14,035 Total Revenue $ 82,750 $ 68,099 $ 161,595 $ 132,839 PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, storage and pipeline services based on the greater of the contractual minimum volume commitment (“MVC”), 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 Segment The Partnership’s Transportation and Terminaling segment consists of product terminals, pipelines, crude unloading facilities and other facilities capable of transporting and handling crude oil, refined products and natural gas. Certain of the Transportation and Terminaling 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 revenue 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 revenue in the period when that determination is made. The use or recognition of the credits is recorded as a reduction to deferred revenue. Storage Segment The Partnership earns storage revenue under 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, 2019 , future fees for MVCs to be received related to noncancelable commercial terminaling, pipeline and storage agreements were as follows: Remainder of 2019 $ 58,496 2020 114,253 2021 113,355 2022 91,476 2023 87,199 Thereafter 170,794 Total MVC payments to be received (1)(2) $ 635,573 (1) All fixed consideration from contracts with customers is included in the amounts presented above. Variable consideration that is constrained or not required to be estimated as it reflects our efforts to perform is excluded. (2) Arrangements deemed implicit leases are excluded from this table. Leases Lessor Disclosure Following the Adoption of ASC 842 The Partnership has leased certain of its assets under lease agreements with terms generally up to fifteen years , including leases of storage, terminaling and pipeline assets. Some leases include options to terminate or extend for one or more years. These options are included in the lease term when it is reasonably certain that the option will be exercised. The Partnership’s agreements generally do not provide an option for the lessee to purchase the leased equipment at the end of the lease term. However, in connection with the affiliate lease agreement for the interstate natural gas pipeline at PBF Holding’s Paulsboro Refinery (the “Paulsboro Natural Gas Pipeline”), the Partnership granted a right of first refusal in favor of PBF LLC such that the Partnership would be required to give PBF Holding the first opportunity to purchase the Paulsboro Natural Gas Pipeline at market value prior to selling to an unrelated third party if PBF Holding refused to purchase it. At inception, the Partnership determines if an arrangement contains a lease and whether that lease meets the classification criteria of a finance or operating lease. As of June 30, 2019 , all of the Partnership’s leases have been determined to be operating leases. Some of the Partnership’s lease arrangements contain lease components ( e.g., MVCs) and non-lease components ( e.g., maintenance, labor charges, etc.). The Partnership accounts for the lease and non-lease components as a single lease component. Certain of the Partnership’s lease agreements include MVCs that are adjusted periodically for an index or rate. The leases are initially measured using the projected payments adjusted for the index or rate in effect at the commencement date. The Partnership’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Partnership expects to derive significant future benefits from its leased assets following the end of the lease term, as the remaining useful life would be sufficient to allow the Partnership to enter into new leases for such assets. In the normal course of business, the Partnership enters into contracts with PBF Holding and its refineries whereby PBF Holding and its refineries lease certain of the Partnership’s storage, terminaling and pipeline assets. The Partnership believes the terms and conditions under these leases are generally no less favorable to either party than those that could have been negotiated with unaffiliated parties with respect to similar services. The terms for these affiliate leases range from one to fifteen years. Leases with affiliates represent approximately 95% of the undiscounted future rental income from the Partnership’s leased assets. These affiliate lease arrangements accounted for $38,693 of total lease revenue of $43,046 and $74,780 of total lease revenue of $83,482 for the three and six months ended June 30, 2019 , respectively, and $28,556 of total lease revenue of $30,149 and $56,827 of total lease revenue of $59,925 for the three and six months ended June 30, 2018 , respectively. Undiscounted Cash Flows The table below presents the fixed component of the undiscounted cash flows to be received for each of the first five years and the total remaining years for the Partnership’s operating leases as of June 30, 2019 : Remainder of 2019 $ 71,940 2020 150,193 2021 148,971 2022 138,768 2023 137,406 Thereafter 371,578 Total undiscounted future cash to be received $ 1,018,856 Assets Under Lease The Partnership’s assets subject to lease are included in “Property, plant and equipment, net” within the Partnership’s condensed consolidated balance sheets. The table below quantifies by property, plant and equipment category the assets that are subject to lease as of June 30, 2019 : June 30, Land $ 98,337 Pipelines 315,212 Terminals and equipment 50,235 Storage facilities 198,870 662,654 Accumulated depreciation (62,988 ) Net assets under lease $ 599,666 Deferred Revenue The Partnership records deferred revenue when cash payments are received or due in advance of performance, including amounts which are refundable. Deferred revenue was $2,875 and $2,960 as of June 30, 2019 and December 31, 2018 , respectively. The decrease in the deferred revenue balance as of June 30, 2019 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.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Third-Party Acquisitions Knoxville Terminals Purchase 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 (the “Knoxville Terminals Purchase”), which include product tanks, pipeline connections to the Colonial Pipeline Company and Plantation Pipe Line Company pipeline systems and truck loading facilities (the “Knoxville Terminals”) from Cummins Terminals, Inc. (“Cummins”). The aggregate purchase price for the Knoxville Terminals Purchase was $58,000 , excluding working capital. The consideration was financed through a combination of cash on hand and borrowings under the Partnership’s Revolving Credit Facility (as defined in Note 6 “Debt” of the Notes to Condensed Consolidated Financial Statements). The final purchase price and fair value allocation were completed as of December 31, 2018. PBFX accounted for the Knoxville Terminals Purchase as a business combination in accordance with 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 total purchase consideration and the 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 The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Prepaids and other current assets $ 356 Property, plant and equipment 45,768 Intangibles* 5,900 Goodwill 6,332 Fair value of net assets acquired $ 58,356 * Intangibles are included in “Other non-current assets” within the Partnership’s condensed consolidated balance sheets. The Partnership’s condensed consolidated financial statements for the six months ended June 30, 2019 include the results of operations of the Knoxville Terminals subsequent to the Knoxville Terminals Purchase whereas the same period in 2018 does not include the results of operations of such assets prior to April 16, 2018. On an unaudited pro forma basis, the revenue 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 (Unaudited) Pro forma revenue $ 136,369 Pro forma net income attributable to PBF Logistics LP unitholders 35,153 East Coast Storage Assets Acquisition On October 1, 2018, the Partnership closed the acquisition of CPI Operations LLC (“CPI”), whose assets include a storage facility with multi-use storage capacity, an Aframax-capable marine facility, a rail facility, a truck terminal, equipment, contracts and certain other idled assets (collectively, the “East Coast Storage Assets”) located on the Delaware River near Paulsboro, New Jersey (the “East Coast Storage Assets Acquisition”), which had been contemplated by an agreement dated as of July 16, 2018 between the Partnership and Crown Point International LLC (“Crown Point”). Additionally, the East Coast Storage Assets Acquisition includes an earn-out provision related to an existing commercial agreement with a third party, based on the future results of certain of the acquired idled assets (the “Contingent Consideration”), which are expected to be restarted in the fourth quarter of 2019. The aggregate purchase price for the East Coast Storage Assets Acquisition was $126,989 , including working capital and the Contingent Consideration, which was comprised of an initial payment at closing of $75,000 with a remaining balance of $32,000 payable one year after closing. The residual purchase consideration consists of the Contingent Consideration. 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). The fair value allocation is subject to adjustment pending completion of the final purchase valuation, which was in process as of June 30, 2019, as the purchase price and fair value allocation may be subject to adjustment due to changes in assumptions and timing that may impact the Contingent Consideration. PBFX accounted for the East Coast Storage Assets Acquisition as a business combination under GAAP whereby the Partnership recognizes assets acquired and liabilities assumed at their estimated fair values as of the date of acquisition. The 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* $ 105,900 Estimated working capital adjustments (11 ) Contingent Consideration ** 21,100 Total consideration $ 126,989 * Includes $30,900 net present value payable of $32,000 due to Crown Point one year after closing, which is included in “Accrued liabilities” within the Partnership’s condensed consolidated balance sheets. ** Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s condensed consolidated balance sheets. The following table summarizes the estimated amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Accounts receivable $ 436 Prepaids and other current assets 1,770 Property, plant and equipment 114,406 Intangibles* 13,300 Accounts payable (902 ) Accrued liabilities (1,271 ) Other long-term liabilities (750 ) Estimated fair value of net assets acquired $ 126,989 * Intangibles are included in “Other non-current assets” within the Partnership’s condensed consolidated balance sheets. The East Coast Storage Assets Acquisition includes consideration in the form of the Contingent Consideration. Pursuant to the agreement, the Partnership and Crown Point will share equally in the future operating profits of the restarted assets, as defined in the agreement, over a contractual term of up to three years starting in 2019. The Partnership recorded the Contingent Consideration based on its estimated fair value of $21,100 at the acquisition date, which was recorded in “Other long-term liabilities” within the Partnership’s condensed consolidated balance sheets. The Partnership’s condensed consolidated financial statements for the six months ended June 30, 2019 include the results of operations of the East Coast Storage Assets subsequent to the East Coast Storage Assets Acquisition. The same period in 2018 does not include the results of operations of such assets. On an unaudited pro forma basis, the revenue 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 East Coast Storage Assets Acquisition 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 East Coast Storage Assets Acquisition financing. Six Months Ended June 30, 2018 (Unaudited) Pro forma revenue $ 144,454 Pro forma net income attributable to PBF Logistics LP unitholders 30,117 Acquisitions from PBF The following Acquisitions from PBF were transactions between affiliate companies. As a result, the acquisitions were accounted for as transfers of assets between entities under common control in accordance with GAAP. The assets and liabilities of the Acquisitions from PBF were transferred at their historical carrying value. Development Assets Acquisition On July 16, 2018, the Partnership entered into four contribution agreements with PBF LLC, pursuant to which PBF Energy contributed to PBFX certain of its subsidiaries (the “Development Assets Contribution Agreements”). Pursuant to the Development Assets Contribution Agreements, the Partnership acquired from PBF LLC all of the issued and outstanding limited liability company interests of: Toledo Rail Logistics Company LLC (“TRLC”), whose assets consist of a loading and unloading rail facility located at PBF Holding’s Toledo Refinery (the “Toledo Rail Products Facility”); Chalmette Logistics Company LLC (“CLC”), whose assets consist of a truck loading rack facility (the “Chalmette Truck Rack”) and a rail yard facility (the “Chalmette Rosin Yard”), both of which are located at PBF Holding’s Chalmette Refinery; Paulsboro Terminaling Company LLC (“PTC”), whose assets consist of a lube oil terminal facility located at PBF Holding’s Paulsboro Refinery (the “Paulsboro Lube Oil Terminal”); and DCR Storage and Loading Company LLC (“DSLC”), whose assets consist of an ethanol storage facility located at PBF Holding’s Delaware City Refinery (the “Delaware Ethanol Storage Facility” and collectively with the Toledo Rail Products Facility, the Chalmette Truck Rack, the Chalmette Rosin Yard, and the Paulsboro Lube Oil Terminal, the “Development Assets”). The acquisition of the Development Assets closed on July 31, 2018 for total consideration of $31,586 , consisting of 1,494,134 common units issued to PBF LLC (the “Development Assets Acquisition”). TVPC Acquisition On April 24, 2019, the Partnership entered into the TVPC Contribution Agreement, pursuant to which the Partnership acquired from PBF LLC all of the issued and outstanding limited liability company interests of TVP Holding, which held the remaining 50% equity interests in TVPC. The TVPC Acquisition closed on May 31, 2019 for total consideration of $200,000 in cash, which was financed through proceeds from the April Registered Direct Offering (as defined in Note 7 “Equity” of the Notes to Condensed Consolidated Financial Statements) and borrowings under the Partnership’s Revolving Credit Facility (as defined in Note 6 “Debt” of the Notes to Condensed Consolidated Financial Statements). As a result of the TVPC Acquisition, the Partnership owns 100% of the equity interest in TVPC. Acquisition Expenses PBFX incurred acquisition related costs of $930 and $1,051 for the three and six months ended June 30, 2019 , respectively, primarily consisting of consulting and legal expenses related to the TVPC Acquisition and other pending and non-consummated acquisitions. 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 non-consummated acquisitions. These costs are included in “General and administrative expenses” within the Partnership’s condensed consolidated statements of operations.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consisted of the following: June 30, December 31, Land $ 115,957 $ 115,957 Pipelines 339,286 337,474 Terminals and equipment 279,325 259,441 Storage facilities 216,714 213,937 Construction in progress 6,910 20,439 958,192 947,248 Accumulated depreciation (102,234 ) (85,131 ) Property, plant and equipment, net $ 855,958 $ 862,117 Depreciation expense was $17,324 and $13,611 for the six months ended June 30, 2019 and 2018 , respectively.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLES	. INTANGIBLES The Partnership’s net intangibles balance consisted of the following: June 30, December 31, Customer contracts $ 13,300 $ 13,300 Customer relationships 5,900 5,900 19,200 19,200 Accumulated amortization (646 ) (395 ) Total intangibles* $ 18,554 $ 18,805 * Intangibles are included in “Other non-current assets” within the Partnership’s condensed consolidated balance sheets. Amortization expense was $251 and $123 for the six months ended June 30, 2019 and 2018 , respectively.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2019
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)(b) 251,000 156,000 Total debt outstanding 776,000 681,000 Unamortized debt issuance costs (9,310 ) (10,496 ) Unamortized 2023 Notes premium 2,529 2,820 Net carrying value of debt $ 769,219 $ 673,324 ___________________ (a) PBFX had $4,110 outstanding letters of credit and $244,890 available under its $500,000 amended and restated revolving credit facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (as amended, the “Revolving Credit Facility”) as of June 30, 2019 . (b) During the six months ended June 30, 2019 , PBFX incurred net borrowings of $95,000 under the Revolving Credit Facility to fund the TVPC Acquisition, other capital expenditures and working capital requirements. 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 $542,778 and $515,336 at June 30, 2019 and December 31, 2018 , 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 $776,000 and $793,778 as of June 30, 2019 , respectively, and $681,000 and $671,336 as of December 31, 2018 , respectively.

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
EQUITY	EQUITY PBFX had 32,153,579 common units held by the public outstanding as of June 30, 2019 . PBF LLC owns 29,953,631 PBFX common units constituting an aggregate of 48.2% of PBFX’s limited partner interest as of June 30, 2019 . Share Activity The partnership agreement authorizes PBFX to issue an unlimited number of additional partnership interests for the consideration of, 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 units outstanding: Three Months Ended June 30, 2019 2018 Balance at beginning of period 55,348,821 41,900,708 Vesting of phantom units, net of forfeitures 172,889 172,354 New units issued 6,585,500 — Balance at end of period 62,107,210 42,073,062 Six Months Ended June 30, 2019 2018 Balance at beginning of period 45,348,663 41,900,708 Vesting of phantom units, net of forfeitures 173,047 172,354 New units issued 16,585,500 — Balance at end of period 62,107,210 42,073,062 On February 28, 2019, as a result of the closing of the IDR Restructuring, PBFX’s IDRs held by PBF LLC were canceled and converted into 10,000,000 newly issued PBFX common units. On April 24, 2019, the Partnership entered into subscription agreements to sell an aggregate of 6,585,500 common units to certain institutional investors in a registered direct public offering (the “April Registered Direct Offering”) for gross proceeds of approximately $135,000 . The April Registered Direct Offering closed on April 29, 2019. Additionally, 233,993 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, 2018 . 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 Prior to the TVPC Acquisition, PBFX’s wholly-owned subsidiary, PBFX Operating Company LP (“PBF Op Co”), held a 50% controlling interest in TVPC, with the other 50% equity interest in TVPC held by TVP Holding, a subsidiary of PBF Holding. PBFX Op Co was the sole managing member of TVPC. PBFX, through its ownership of PBFX Op Co, consolidated the financial results of TVPC and recorded a noncontrolling interest for the economic interest in TVPC held by TVP Holding. Noncontrolling interest on the condensed consolidated statements of operations included 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 included the portion of net assets of TVPC attributable to TVP Holding. Subsequent to the TVPC Acquisition, PBFX owns 100% of the equity interest in TVPC and no longer records a noncontrolling interest related to TVPC. Equity Activity The following tables summarize the changes in the carrying amount of the Partnership’s equity during the six months ended June 30, 2019 and 2018 : Common Units Noncontrolling Interest Total Equity Balance at December 31, 2018 $ 23,718 $ 169,472 $ 193,190 Quarterly distributions to unitholders (28,313 ) — (28,313 ) Distributions to TVPC members — (6,500 ) (6,500 ) Net income attributable to the partners 17,357 4,719 22,076 Unit-based compensation expense 964 — 964 Other 259 — 259 Balance at March 31, 2019 $ 13,985 $ 167,691 $ 181,676 Quarterly distributions to unitholders (32,079 ) — (32,079 ) Distributions to TVPC members — (2,000 ) (2,000 ) Net income attributable to the partners 22,166 3,162 25,328 Acquisition of TVPC noncontrolling interest (31,147 ) (168,853 ) (200,000 ) Unit-based compensation expense 3,387 — 3,387 Issuance of common units, net of expenses 132,483 — 132,483 Other (1,801 ) — (1,801 ) Balance at June 30, 2019 $ 106,994 $ — $ 106,994 Net Investment Common Units IDR Holder Noncontrolling Interest Total Equity Balance at December 31, 2017 $ 10,665 $ (17,544 ) $ 2,736 $ 171,903 $ 167,760 Net loss attributable to the Development Assets (1,279 ) — — — (1,279 ) Contributions to the Development Assets 1,131 — — — 1,131 Quarterly distributions to unitholders (including IDRs) ($0.4850 per unit) — (20,618 ) (2,736 ) — (23,354 ) Distributions to TVPC members — — — (5,000 ) (5,000 ) Net income attributable to the partners — 18,276 2,959 4,022 25,257 Unit-based compensation expense — 834 — — 834 Other — (11 ) — — (11 ) Balance at March 31, 2018 $ 10,517 $ (19,063 ) $ 2,959 $ 170,925 $ 165,338 Net loss attributable to the Development Assets (1,084 ) — — — (1,084 ) Contributions to the Development Assets 3,062 — — — 3,062 Quarterly distributions to unitholders (including IDRs) ($0.4900 per unit) — (20,942 ) (2,955 ) — (23,897 ) Distributions to TVPC members — — — (6,250 ) (6,250 ) Net income attributable to the partners — 16,681 3,411 4,363 24,455 Unit-based compensation expense — 2,663 — — 2,663 Other — (1,048 ) — — (1,048 ) Balance at June 30, 2018 $ 12,495 $ (21,709 ) $ 3,415 $ 169,038 $ 163,239 Cash Distributions PBFX’s partnership agreement sets forth the calculation to be used to determine the amount and priority of cash distributions that the unitholders and general partner will receive. During the six months ended June 30, 2019 , PBFX made distribution payments as follows: Related Earnings Period: Q4 2018 Q1 2019 Distribution date March 14, 2019 May 30, 2019 Record date March 1, 2019 May 15, 2019 Per unit $ 0.5050 $ 0.5100 To public common unitholders $ 12,825 $ 16,398 To PBF LLC 15,126 15,276 Total distribution $ 27,951 $ 31,674 The allocation of total quarterly distributions to general and limited partners for the three and six months ended June 30, 2019 and 2018 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.5150 and $0.4950 per unit declared for the three months ended June 30, 2019 and 2018, respectively, and $0.5100 and $0.4900 per unit declared for the three months ended March 31, 2019 and 2018, respectively); therefore, the table represents total estimated distributions applicable to the period in which the distributions are earned: Three Months Ended Six Months Ended 2019 2018 2019 2018 IDR - PBF LLC (1) $ — $ 3,415 $ — $ 6,370 Limited partners’ distributions: Common 32,398 22,800 64,481 43,770 Total distributions 32,398 26,215 64,481 50,140 Total cash distributions (2) $ 31,986 $ 25,866 $ 63,660 $ 49,419 (1) Subsequent to the closing of the IDR Restructuring, the IDRs were canceled, no distributions were made to PBF LLC with respect to the IDRs and the newly issued PBFX common units are entitled to normal distributions. (2) Excludes phantom unit distributions, which are accrued and paid upon vesting.

NET INCOME PER UNIT

NET INCOME PER UNIT	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
NET INCOME PER UNIT	NET INCOME PER UNIT Earnings in excess of distributions are allocated to the limited partners based on their respective ownership interests. Payments made to PBFX’s unitholders are determined in relation to actual distributions declared and are not based on the net income (loss) allocations used in the calculation of net income (loss) per unit. Diluted net income per unit includes the effect of potentially dilutive units of PBFX’s common units that consist of unvested phantom units. There were 1,000 and 340,198 anti-dilutive phantom units for the three and six months ended June 30, 2019 , respectively, compared to 146,065 and 429,503 anti-dilutive phantom units for the three and six months ended June 30, 2018 , respectively. In addition to the common units, PBFX has also identified the IDRs (prior to the IDR Restructuring) as participating securities and used 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 prior period. When calculating basic earnings per unit under the two-class method for a master limited partnership, net income for the current reporting period is reduced by the amount of available cash that has been or will be distributed to the limited partners and IDR holder (prior to the IDR Restructuring) for that reporting period. The following table shows the calculation of net income per limited partner unit: Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Net income attributable to the partners: Distributions declared $ 32,398 $ 64,481 Earnings less distributions (10,232 ) (24,958 ) Net income attributable to the partners $ 22,166 $ 39,523 Weighted-average units outstanding - basic 60,279,287 54,748,755 Weighted-average units outstanding - diluted 60,364,347 54,776,257 Net income per limited partner unit - basic $ 0.37 $ 0.72 Net income per limited partner unit - diluted 0.37 0.72 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 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

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES 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. PBFX recorded a total liability related to environmental remediation costs at certain of its assets of $2,493 and $2,587 for the period ended June 30, 2019 and December 31, 2018, respectively, related to existing environmental liabilities. During the first quarter of 2019, the Partnership notified certain agencies of an oil sheen in the Schuylkill River potentially sourcing from one of its facilities. Clean up was immediately initiated, and oil is no longer being released into the waterway. The source of the oil is currently under investigation. Although full clean-up and remediation activities have not been completed, such incremental costs are not expected to be material to the Partnership. Contingent Consideration In connection with the East Coast Storage Assets Acquisition, the purchase agreement between the Partnership and Crown Point included the Contingent Consideration. Pursuant to the agreement, the Partnership and Crown Point will share equally in the future operating profits of the restarted assets, as defined in the agreement, over a contractual term of up to three years starting in 2019. The Contingent Consideration was $22,534 as of June 30, 2019 ( $21,100 as of December 31, 2018) representing the present value of expected future payments discounted at a blended rate of 8.79% and is recorded in “Other long-term liabilities” within the Partnership’s condensed consolidated balance sheets. At June 30, 2019 , the estimated undiscounted liability totaled $27,978 , based on the Partnership’s anticipated total annual earn-out payments.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Agreements with PBF Energy Entities Commercial Agreements PBFX currently derives a majority of its revenue from long-term, fee-based agreements with PBF Holding, supported by MVCs, as applicable, and 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 and the Services Agreement (each 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 2018 Form 10-K for a more complete description of PBFX’s commercial agreements with PBF Holding, including those identified as leases, which were entered into prior to 2019 . The following table reflects activity during 2019 related to commercial agreements between PBFX and PBF Holding: 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 N/A 125,000 bpd PBFX or PBF Holding can declare Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months See note (c) See note (c) Delaware City Terminaling Services Agreement (d) 1/1/2022 4 years 2 x 5 95,000 bpd Amended and Restated Torrance Valley Pipeline Transportation Services Agreement- South Pipeline 8/31/2016 10 years 2 x 5 75,000 bpd (e) Storage East Coast Storage Assets Terminal Storage Agreement 1/1/2019 8 years Evergreen 2,953,725 barrels (f) PBFX or PBF Holding can declare ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) In 2019, the Partnership amended (effective as of January 1, 2019) the existing Amended and Restated Rail Agreements between Delaware City Terminaling Company LLC (“DCTC”) and PBF Holding for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets. (c) In connection with the inclusion of an additional destination at the Magellan connection under the Delaware Pipeline Services Agreement, Delaware Pipeline Company LLC (“DPC”) and PBF Holding agreed to a two-year, five-month MVC (the “Magellan MVC”) under the Delaware Pipeline Services Agreement. The Magellan MVC expired on March 31, 2019, subsequent to which, the Partnership has been billing actual throughput on the Magellan connection. (d) The Delaware City Terminaling Services Agreement between DCTC and PBF Holding will commence in 2022 subsequent to the expiration of the Amended and Restated Rail Agreements and includes additional services to be provided by PBFX as operator of other rail facilities owned by PBF Holding’s subsidiaries. (e) In connection with the TVPC Acquisition on May 31, 2019, the Torrance Valley Pipeline Transportation Services Agreement- South Pipeline was amended and restated to increase the MVC from 70,000 bpd to 75,000 bpd. (f) Reflects the overall shell 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. 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 (as amended, the “Omnibus Agreement”). 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. Additionally, PBFX has entered into an operation and management services and secondment agreement with PBF Holding and certain of its subsidiaries (as amended, the “Services Agreement”), 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. The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that the Partnership may terminate any service upon 30-days’ notice. See the 2018 Form 10-K for a more complete description of the Omnibus Agreement and the Services Agreement. 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, 2019 2018 2019 2018 Revenue $ 74,656 $ 63,785 $ 145,988 $ 124,649 Operating and maintenance expenses 2,171 1,674 4,276 3,348 General and administrative expenses 1,752 1,737 3,514 3,437

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Partnership’s operations are comprised of 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 2018 Form 10-K. The Partnership’s operating segments are organized into two reportable segments: (i) Transportation and Terminaling and (ii) Storage. Operations that are not included in either the Transportation and Terminaling or the Storage segments are included in Corporate. The Partnership’s Transportation and Terminaling segment consists of operating segments that include product terminals, pipelines, crude unloading facilities and other facilities capable of transporting and handling crude oil, refined products and natural gas. The Partnership’s Storage segment consists of operating segments that include storage facilities capable of handling crude oil, refined products and intermediates. Revenue is generated from third-party transactions as well as commercial agreements entered into with PBF Holding under which the Partnership receives fees for transportation, terminaling and storage of crude oil, refined products and natural gas. The commercial agreements with PBF Holding are discussed in Note 10 “Related Party Transactions” of the Notes to Condensed Consolidated Financial Statements. 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 segments, 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, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 69,656 $ 13,094 $ — $ 82,750 Depreciation and amortization 6,879 1,975 — 8,854 Income (loss) from operations 40,529 4,814 (7,580 ) 37,763 Interest expense, net, amortization of loan fees and debt premium and accretion on discounted liabilities — — 12,435 12,435 Capital expenditures 1,689 2,243 — 3,932 Three Months Ended June 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 61,133 $ 6,966 $ — $ 68,099 Depreciation and amortization 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 Six Months Ended June 30, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 135,615 $ 25,980 $ — $ 161,595 Depreciation and amortization 13,780 3,795 — 17,575 Income (loss) from operations 77,080 8,471 (13,590 ) 71,961 Interest expense, net, amortization of loan fees and debt premium and accretion on discounted liabilities — — 24,557 24,557 Capital expenditures 12,233 2,919 — 15,152 Six Months Ended June 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 118,804 $ 14,035 $ — $ 132,839 Depreciation and amortization 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 Balance at June 30, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 730,250 $ 220,030 $ 9,293 $ 959,573 Balance at December 31, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 731,505 $ 219,326 $ 5,522 $ 956,353

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash Distribution On August 1, 2019, PBF GP’s board of directors announced a cash distribution, based on the results of the second quarter of 2019, of $0.5150 per unit. The distribution is payable on August 30, 2019 to PBFX unitholders of record at the close of business on August 15, 2019.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2019
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS Delaware City Logistics Company LLC, DPC, DCTC, Toledo Terminaling Company LLC, PLPT, PBFX Op Co, TVPC, Paulsboro Natural Gas Pipeline Company LLC, TRLC, CLC, PTC, DSLC and CPI 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, as supplemented, 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 financial statements, which are included in its Quarterly Report on Form 10-Q for the period ended June 30, 2019 . 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’ investments in their subsidiaries are accounted for under the equity method of accounting. 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 6,836 $ 13,164 $ — $ — $ 20,000 Accounts receivable - affiliates 580 46,699 — — 47,279 Accounts receivable 365 4,764 — — 5,129 Prepaids and other current assets 1,512 4,371 — — 5,883 Due from related parties 180,784 654,745 — (835,529 ) — Total current assets 190,077 723,743 — (835,529 ) 78,291 Property, plant and equipment, net — 855,958 — — 855,958 Goodwill — 6,332 — — 6,332 Other non-current assets — 18,992 — — 18,992 Investment in subsidiaries 1,382,665 — — (1,382,665 ) — Total assets $ 1,572,742 $ 1,605,025 $ — $ (2,218,194 ) $ 959,573 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,085 $ 4,384 $ — $ — $ 5,469 Accounts payable 1,121 4,301 — — 5,422 Accrued liabilities 39,578 5,064 — — 44,642 Deferred revenue — 2,875 — — 2,875 Due to related parties 654,745 180,784 — (835,529 ) — Total current liabilities 696,529 197,408 — (835,529 ) 58,408 Long-term debt 769,219 — — — 769,219 Other long-term liabilities — 24,952 — — 24,952 Total liabilities 1,465,748 222,360 — (835,529 ) 852,579 Commitments and contingencies (Note 9) Equity: Net investment — 1,382,665 — (1,382,665 ) — Common unitholders 106,994 — — — 106,994 Total equity 106,994 1,382,665 — (1,382,665 ) 106,994 Total liabilities and equity $ 1,572,742 $ 1,605,025 $ — $ (2,218,194 ) $ 959,573 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 4,010 $ 15,898 $ — $ — $ 19,908 Accounts receivable - affiliates 9 37,043 — — 37,052 Accounts receivable 365 7,146 — — 7,511 Prepaids and other current assets 1,137 3,461 — — 4,598 Due from related parties 161,613 561,605 — (723,218 ) — Total current assets 167,134 625,153 — (723,218 ) 69,069 Property, plant and equipment, net — 862,117 — — 862,117 Goodwill — 6,332 — — 6,332 Other non-current assets — 18,835 — — 18,835 Investment in subsidiaries 1,133,775 — — (1,133,775 ) — Total assets $ 1,300,909 $ 1,512,437 $ — $ (1,856,993 ) $ 956,353 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,239 $ 10,808 $ — $ — $ 12,047 Accounts payable 1,176 3,484 — — 4,660 Accrued liabilities 39,847 6,465 — — 46,312 Deferred revenue — 2,960 — — 2,960 Due to related parties 561,605 161,613 — (723,218 ) — Total current liabilities 603,867 185,330 — (723,218 ) 65,979 Long-term debt 673,324 — — — 673,324 Other long-term liabilities — 23,860 — — 23,860 Total liabilities 1,277,191 209,190 — (723,218 ) 763,163 Commitments and contingencies (Note 9) Equity: Net investment — 1,133,775 — (1,133,775 ) — Common unitholders 23,718 — — — 23,718 Total PBF Logistics LP equity 23,718 1,133,775 — (1,133,775 ) 23,718 Noncontrolling interest — 169,472 — — 169,472 Total equity 23,718 1,303,247 — (1,133,775 ) 193,190 Total liabilities and equity $ 1,300,909 $ 1,512,437 $ — $ (1,856,993 ) $ 956,353 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Three Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 74,656 $ — $ — $ 74,656 Third-party — 8,094 — — 8,094 Total revenue — 82,750 — — 82,750 Costs and expenses: Operating and maintenance expenses — 28,553 — — 28,553 General and administrative expenses 7,580 — — — 7,580 Depreciation and amortization — 8,854 — — 8,854 Total costs and expenses 7,580 37,407 — — 44,987 Income (loss) from operations (7,580 ) 45,343 — — 37,763 Other income (expense): Equity in earnings of subsidiaries 44,846 — — (44,846 ) — Interest expense, net (11,216 ) — — — (11,216 ) Amortization of loan fees and debt premium (446 ) — — — (446 ) Accretion on discounted liabilities (276 ) (497 ) — — (773 ) Net income 25,328 44,846 — (44,846 ) 25,328 Less: Net income attributable to noncontrolling interest — 3,162 — — 3,162 Net income attributable to PBF Logistics LP unitholders $ 25,328 $ 41,684 $ — $ (44,846 ) $ 22,166 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING 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 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 145,988 $ — $ — $ 145,988 Third-party — 15,607 — — 15,607 Total revenue — 161,595 — — 161,595 Costs and expenses: Operating and maintenance expenses — 58,469 — — 58,469 General and administrative expenses 13,590 — — — 13,590 Depreciation and amortization — 17,575 — — 17,575 Total costs and expenses 13,590 76,044 — — 89,634 Income (loss) from operations (13,590 ) 85,551 — — 71,961 Other income (expense): Equity in earnings of subsidiaries 84,568 — — (84,568 ) — Interest expense, net (22,129 ) — — — (22,129 ) Amortization of loan fees and debt premium (895 ) — — — (895 ) Accretion on discounted liabilities (550 ) (983 ) — — (1,533 ) Net income 47,404 84,568 — (84,568 ) 47,404 Less: Net income attributable to noncontrolling interest — 7,881 — — 7,881 Net income attributable to PBF Logistics LP unitholders $ 47,404 $ 76,687 $ — $ (84,568 ) $ 39,523 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS 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 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,404 $ 84,568 $ — $ (84,568 ) $ 47,404 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 17,575 — — 17,575 Amortization of loan fees and debt premium 895 — — — 895 Accretion on discounted liabilities 550 983 — — 1,533 Unit-based compensation expense 4,351 — — — 4,351 Equity in earnings of subsidiaries (84,568 ) — — 84,568 — Changes in operating assets and liabilities: Accounts receivable - affiliates (571 ) (9,656 ) — — (10,227 ) Accounts receivable — 2,382 — — 2,382 Prepaids and other current assets (375 ) (910 ) — — (1,285 ) Accounts payable - affiliates (154 ) (2,476 ) — — (2,630 ) Accounts payable (55 ) 817 — — 762 Accrued liabilities (1,586 ) (1,271 ) — — (2,857 ) Amounts due to (from) related parties 73,969 (73,969 ) — — — Deferred revenue — (85 ) — — (85 ) Other assets and liabilities (1,784 ) (148 ) — — (1,932 ) Net cash provided by operating activities 38,076 17,810 — — 55,886 Cash flows from investing activities: Expenditures for property, plant and equipment — (15,152 ) — — (15,152 ) Investment in subsidiaries (3,108 ) — — 3,108 — Net cash used in investing activities $ (3,108 ) $ (15,152 ) $ — $ 3,108 $ (15,152 ) 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Net proceeds from issuance of common units $ 132,483 $ — $ — $ — $ 132,483 Acquisition of TVPC noncontrolling interest (200,000 ) — — — (200,000 ) Distributions to unitholders (59,625 ) — — — (59,625 ) Distributions to TVPC members — (8,500 ) — — (8,500 ) Contribution from parent — 3,108 — (3,108 ) — Proceeds from revolving credit facility 196,000 — — — 196,000 Repayment of revolving credit facility (101,000 ) — — — (101,000 ) Net cash used in financing activities (32,142 ) (5,392 ) — (3,108 ) (40,642 ) Net change in cash and cash equivalents 2,826 (2,734 ) — — 92 Cash and cash equivalents at beginning of year 4,010 15,898 — — 19,908 Cash and cash equivalents at end of period $ 6,836 $ 13,164 $ — $ — $ 20,000 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS 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 328 (2,900 ) — — (2,572 ) Accrued liabilities (489 ) (2,265 ) — — (2,754 ) 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 ) 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (continued) 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 ) Distributions to TVPC members — (11,250 ) — — (11,250 ) Contribution from parent — 5,043 — (850 ) 4,193 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

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recently Adopted Accounting Guidance In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASC 842”) to increase the transparency and comparability of leases among entities. ASC 842 supersedes the lease accounting guidance in Accounting Standards Codification 840 “Leases,” and 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 Partnership adopted ASC 842 effective January 1, 2019, using a modified retrospective approach. The adoption of ASC 842 resulted in the inclusion of less than $1,000 of operating leases recorded on the Partnership’s balance sheets, with operating lease right of use assets recorded in “Other non-current assets” and operating lease liabilities recorded in “Accrued liabilities” or “Other long-term liabilities” based on the future timing of lease payments. The adoption of ASC 842 did not materially impact the Partnership’s statements of operations or statements of cash flows. The Partnership’s condensed consolidated financial statements for the periods prior to the adoption of ASC 842 are not adjusted and are reported in accordance with the Partnership’s historical accounting policy. See Note 2 “Revenue” of the Notes to Condensed Consolidated Financial Statements for additional information about the impact of ASC 842 to the Partnership as a lessor. 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, Step 2 of the goodwill impairment analysis would be eliminated. This step required a comparison of the implied fair value to the carrying value of goodwill of the reporting unit. Subsequent to the effective date of ASU 2017-04, during the annual, or if applicable, interim goodwill impairment assessment, entities would perform the test by comparing the fair value of the reporting unit with the carrying value of the reporting unit. The impairment charge would be the excess amount of which carrying value is greater than fair value, with the total amount limited to the carrying value of goodwill. ASU 2017-04 is effective for goodwill impairment assessments beginning after December 15, 2019. The Partnership early adopted the new standard effective January 1, 2019, and the adoption did not have a material impact on its condensed consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments—Credit Losses (Topic 326); Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). This guidance amends the guidance on measuring credit losses on financial assets held at amortized cost. ASU 2016-13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. This guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Partnership does not expect that the adoption of this guidance will have a material impact on its condensed consolidated financial statements and related disclosures.

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended
	Jun. 30, 2019
Revenues [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	Three Months Ended Six Months Ended 2019 2018 2019 2018 Transportation and Terminaling Segment Terminaling $ 34,152 $ 29,410 $ 66,505 $ 56,461 Pipeline 20,326 19,217 38,953 37,706 Other 15,178 12,506 30,157 24,637 Total 69,656 61,133 135,615 118,804 Storage Segment Storage 13,094 6,966 25,980 14,035 Total 13,094 6,966 25,980 14,035 Total Revenue $ 82,750 $ 68,099 $ 161,595 $ 132,839
Schedule of Future Minimum Volume Commitments to be received [Table Text Block]	As of June 30, 2019 , future fees for MVCs to be received related to noncancelable commercial terminaling, pipeline and storage agreements were as follows: Remainder of 2019 $ 58,496 2020 114,253 2021 113,355 2022 91,476 2023 87,199 Thereafter 170,794 Total MVC payments to be received (1)(2) $ 635,573 (1) All fixed consideration from contracts with customers is included in the amounts presented above. Variable consideration that is constrained or not required to be estimated as it reflects our efforts to perform is excluded. (2) Arrangements deemed implicit leases are excluded from this table.
Lessor, Operating Lease, Payments to be Received, Maturity [Table Text Block]	The table below presents the fixed component of the undiscounted cash flows to be received for each of the first five years and the total remaining years for the Partnership’s operating leases as of June 30, 2019 : Remainder of 2019 $ 71,940 2020 150,193 2021 148,971 2022 138,768 2023 137,406 Thereafter 371,578 Total undiscounted future cash to be received $ 1,018,856
Assets Under Lease [Table Text Block]	The Partnership’s assets subject to lease are included in “Property, plant and equipment, net” within the Partnership’s condensed consolidated balance sheets. The table below quantifies by property, plant and equipment category the assets that are subject to lease as of June 30, 2019 : June 30, Land $ 98,337 Pipelines 315,212 Terminals and equipment 50,235 Storage facilities 198,870 662,654 Accumulated depreciation (62,988 ) Net assets under lease $ 599,666

ACQUISITIONS Business Acquisiti

ACQUISITIONS Business Acquisition (Tables)	6 Months Ended
	Jun. 30, 2019
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The total purchase consideration and the fair values of the assets and liabilities at the acquisition date were as follows: Purchase Price Gross purchase price $ 58,000 Working capital 356 Total consideration $ 58,356 The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Prepaids and other current assets $ 356 Property, plant and equipment 45,768 Intangibles* 5,900 Goodwill 6,332 Fair value of net assets acquired $ 58,356 * Intangibles are included in “Other non-current assets” within the Partnership’s condensed consolidated balance sheets.
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]	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 (Unaudited) Pro forma revenue $ 136,369 Pro forma net income attributable to PBF Logistics LP unitholders 35,153
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]	The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the East Coast Storage Assets Acquisition financing. Six Months Ended June 30, 2018 (Unaudited) Pro forma revenue $ 144,454 Pro forma net income attributable to PBF Logistics LP unitholders 30,117

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: June 30, December 31, Land $ 115,957 $ 115,957 Pipelines 339,286 337,474 Terminals and equipment 279,325 259,441 Storage facilities 216,714 213,937 Construction in progress 6,910 20,439 958,192 947,248 Accumulated depreciation (102,234 ) (85,131 ) Property, plant and equipment, net $ 855,958 $ 862,117

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	June 30, December 31, Customer contracts $ 13,300 $ 13,300 Customer relationships 5,900 5,900 19,200 19,200 Accumulated amortization (646 ) (395 ) Total intangibles* $ 18,554 $ 18,805

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2019
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)(b) 251,000 156,000 Total debt outstanding 776,000 681,000 Unamortized debt issuance costs (9,310 ) (10,496 ) Unamortized 2023 Notes premium 2,529 2,820 Net carrying value of debt $ 769,219 $ 673,324 ___________________ (a) PBFX had $4,110 outstanding letters of credit and $244,890 available under its $500,000 amended and restated revolving credit facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (as amended, the “Revolving Credit Facility”) as of June 30, 2019 . (b) During the six months ended June 30, 2019 , PBFX incurred net borrowings of $95,000 under the Revolving Credit Facility to fund the TVPC Acquisition, other capital expenditures and working capital requirements.

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Equity [Abstract]
Schedule of Stock by Class [Table Text Block]	Three Months Ended June 30, 2019 2018 Balance at beginning of period 55,348,821 41,900,708 Vesting of phantom units, net of forfeitures 172,889 172,354 New units issued 6,585,500 — Balance at end of period 62,107,210 42,073,062 Six Months Ended June 30, 2019 2018 Balance at beginning of period 45,348,663 41,900,708 Vesting of phantom units, net of forfeitures 173,047 172,354 New units issued 16,585,500 — Balance at end of period 62,107,210 42,073,062
Schedule of Stockholders Equity	Common Units Noncontrolling Interest Total Equity Balance at December 31, 2018 $ 23,718 $ 169,472 $ 193,190 Quarterly distributions to unitholders (28,313 ) — (28,313 ) Distributions to TVPC members — (6,500 ) (6,500 ) Net income attributable to the partners 17,357 4,719 22,076 Unit-based compensation expense 964 — 964 Other 259 — 259 Balance at March 31, 2019 $ 13,985 $ 167,691 $ 181,676 Quarterly distributions to unitholders (32,079 ) — (32,079 ) Distributions to TVPC members — (2,000 ) (2,000 ) Net income attributable to the partners 22,166 3,162 25,328 Acquisition of TVPC noncontrolling interest (31,147 ) (168,853 ) (200,000 ) Unit-based compensation expense 3,387 — 3,387 Issuance of common units, net of expenses 132,483 — 132,483 Other (1,801 ) — (1,801 ) Balance at June 30, 2019 $ 106,994 $ — $ 106,994	Net Investment Common Units IDR Holder Noncontrolling Interest Total Equity Balance at December 31, 2017 $ 10,665 $ (17,544 ) $ 2,736 $ 171,903 $ 167,760 Net loss attributable to the Development Assets (1,279 ) — — — (1,279 ) Contributions to the Development Assets 1,131 — — — 1,131 Quarterly distributions to unitholders (including IDRs) ($0.4850 per unit) — (20,618 ) (2,736 ) — (23,354 ) Distributions to TVPC members — — — (5,000 ) (5,000 ) Net income attributable to the partners — 18,276 2,959 4,022 25,257 Unit-based compensation expense — 834 — — 834 Other — (11 ) — — (11 ) Balance at March 31, 2018 $ 10,517 $ (19,063 ) $ 2,959 $ 170,925 $ 165,338 Net loss attributable to the Development Assets (1,084 ) — — — (1,084 ) Contributions to the Development Assets 3,062 — — — 3,062 Quarterly distributions to unitholders (including IDRs) ($0.4900 per unit) — (20,942 ) (2,955 ) — (23,897 ) Distributions to TVPC members — — — (6,250 ) (6,250 ) Net income attributable to the partners — 16,681 3,411 4,363 24,455 Unit-based compensation expense — 2,663 — — 2,663 Other — (1,048 ) — — (1,048 ) Balance at June 30, 2018 $ 12,495 $ (21,709 ) $ 3,415 $ 169,038 $ 163,239
Distributions Made to Unitholders	The allocation of total quarterly distributions to general and limited partners for the three and six months ended June 30, 2019 and 2018 is shown in the table below. The Partnership’s distributions are declared subsequent to quarter end (distributions of $0.5150 and $0.4950 per unit declared for the three months ended June 30, 2019 and 2018, respectively, and $0.5100 and $0.4900 per unit declared for the three months ended March 31, 2019 and 2018, respectively); therefore, the table represents total estimated distributions applicable to the period in which the distributions are earned: Three Months Ended Six Months Ended 2019 2018 2019 2018 IDR - PBF LLC (1) $ — $ 3,415 $ — $ 6,370 Limited partners’ distributions: Common 32,398 22,800 64,481 43,770 Total distributions 32,398 26,215 64,481 50,140 Total cash distributions (2) $ 31,986 $ 25,866 $ 63,660 $ 49,419 (1) Subsequent to the closing of the IDR Restructuring, the IDRs were canceled, no distributions were made to PBF LLC with respect to the IDRs and the newly issued PBFX common units are entitled to normal distributions. (2) 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, 2019
Earnings Per Share [Abstract]
Summary of calculation of net income per unit	The following table shows the calculation of net income per limited partner unit: Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Net income attributable to the partners: Distributions declared $ 32,398 $ 64,481 Earnings less distributions (10,232 ) (24,958 ) Net income attributable to the partners $ 22,166 $ 39,523 Weighted-average units outstanding - basic 60,279,287 54,748,755 Weighted-average units outstanding - diluted 60,364,347 54,776,257 Net income per limited partner unit - basic $ 0.37 $ 0.72 Net income per limited partner unit - diluted 0.37 0.72 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 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

RELATED PARTY TRANSACTIONS - SU

RELATED PARTY TRANSACTIONS - SUMMARY OF TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Schedule of related party transactions	Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Revenue $ 74,656 $ 63,785 $ 145,988 $ 124,649 Operating and maintenance expenses 2,171 1,674 4,276 3,348 General and administrative expenses 1,752 1,737 3,514 3,437

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of segment reporting	Three Months Ended June 30, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 69,656 $ 13,094 $ — $ 82,750 Depreciation and amortization 6,879 1,975 — 8,854 Income (loss) from operations 40,529 4,814 (7,580 ) 37,763 Interest expense, net, amortization of loan fees and debt premium and accretion on discounted liabilities — — 12,435 12,435 Capital expenditures 1,689 2,243 — 3,932 Three Months Ended June 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 61,133 $ 6,966 $ — $ 68,099 Depreciation and amortization 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 Six Months Ended June 30, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 135,615 $ 25,980 $ — $ 161,595 Depreciation and amortization 13,780 3,795 — 17,575 Income (loss) from operations 77,080 8,471 (13,590 ) 71,961 Interest expense, net, amortization of loan fees and debt premium and accretion on discounted liabilities — — 24,557 24,557 Capital expenditures 12,233 2,919 — 15,152 Six Months Ended June 30, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 118,804 $ 14,035 $ — $ 132,839 Depreciation and amortization 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 Balance at June 30, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 730,250 $ 220,030 $ 9,293 $ 959,573 Balance at December 31, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 731,505 $ 219,326 $ 5,522 $ 956,353

CONDENSED CONSOLIDATING FINAN_2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]
Condensed Balance Sheet	June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 6,836 $ 13,164 $ — $ — $ 20,000 Accounts receivable - affiliates 580 46,699 — — 47,279 Accounts receivable 365 4,764 — — 5,129 Prepaids and other current assets 1,512 4,371 — — 5,883 Due from related parties 180,784 654,745 — (835,529 ) — Total current assets 190,077 723,743 — (835,529 ) 78,291 Property, plant and equipment, net — 855,958 — — 855,958 Goodwill — 6,332 — — 6,332 Other non-current assets — 18,992 — — 18,992 Investment in subsidiaries 1,382,665 — — (1,382,665 ) — Total assets $ 1,572,742 $ 1,605,025 $ — $ (2,218,194 ) $ 959,573 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,085 $ 4,384 $ — $ — $ 5,469 Accounts payable 1,121 4,301 — — 5,422 Accrued liabilities 39,578 5,064 — — 44,642 Deferred revenue — 2,875 — — 2,875 Due to related parties 654,745 180,784 — (835,529 ) — Total current liabilities 696,529 197,408 — (835,529 ) 58,408 Long-term debt 769,219 — — — 769,219 Other long-term liabilities — 24,952 — — 24,952 Total liabilities 1,465,748 222,360 — (835,529 ) 852,579 Commitments and contingencies (Note 9) Equity: Net investment — 1,382,665 — (1,382,665 ) — Common unitholders 106,994 — — — 106,994 Total equity 106,994 1,382,665 — (1,382,665 ) 106,994 Total liabilities and equity $ 1,572,742 $ 1,605,025 $ — $ (2,218,194 ) $ 959,573 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 4,010 $ 15,898 $ — $ — $ 19,908 Accounts receivable - affiliates 9 37,043 — — 37,052 Accounts receivable 365 7,146 — — 7,511 Prepaids and other current assets 1,137 3,461 — — 4,598 Due from related parties 161,613 561,605 — (723,218 ) — Total current assets 167,134 625,153 — (723,218 ) 69,069 Property, plant and equipment, net — 862,117 — — 862,117 Goodwill — 6,332 — — 6,332 Other non-current assets — 18,835 — — 18,835 Investment in subsidiaries 1,133,775 — — (1,133,775 ) — Total assets $ 1,300,909 $ 1,512,437 $ — $ (1,856,993 ) $ 956,353 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,239 $ 10,808 $ — $ — $ 12,047 Accounts payable 1,176 3,484 — — 4,660 Accrued liabilities 39,847 6,465 — — 46,312 Deferred revenue — 2,960 — — 2,960 Due to related parties 561,605 161,613 — (723,218 ) — Total current liabilities 603,867 185,330 — (723,218 ) 65,979 Long-term debt 673,324 — — — 673,324 Other long-term liabilities — 23,860 — — 23,860 Total liabilities 1,277,191 209,190 — (723,218 ) 763,163 Commitments and contingencies (Note 9) Equity: Net investment — 1,133,775 — (1,133,775 ) — Common unitholders 23,718 — — — 23,718 Total PBF Logistics LP equity 23,718 1,133,775 — (1,133,775 ) 23,718 Noncontrolling interest — 169,472 — — 169,472 Total equity 23,718 1,303,247 — (1,133,775 ) 193,190 Total liabilities and equity $ 1,300,909 $ 1,512,437 $ — $ (1,856,993 ) $ 956,353
Condensed Statement of Operations	Three Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 74,656 $ — $ — $ 74,656 Third-party — 8,094 — — 8,094 Total revenue — 82,750 — — 82,750 Costs and expenses: Operating and maintenance expenses — 28,553 — — 28,553 General and administrative expenses 7,580 — — — 7,580 Depreciation and amortization — 8,854 — — 8,854 Total costs and expenses 7,580 37,407 — — 44,987 Income (loss) from operations (7,580 ) 45,343 — — 37,763 Other income (expense): Equity in earnings of subsidiaries 44,846 — — (44,846 ) — Interest expense, net (11,216 ) — — — (11,216 ) Amortization of loan fees and debt premium (446 ) — — — (446 ) Accretion on discounted liabilities (276 ) (497 ) — — (773 ) Net income 25,328 44,846 — (44,846 ) 25,328 Less: Net income attributable to noncontrolling interest — 3,162 — — 3,162 Net income attributable to PBF Logistics LP unitholders $ 25,328 $ 41,684 $ — $ (44,846 ) $ 22,166 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING 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 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 145,988 $ — $ — $ 145,988 Third-party — 15,607 — — 15,607 Total revenue — 161,595 — — 161,595 Costs and expenses: Operating and maintenance expenses — 58,469 — — 58,469 General and administrative expenses 13,590 — — — 13,590 Depreciation and amortization — 17,575 — — 17,575 Total costs and expenses 13,590 76,044 — — 89,634 Income (loss) from operations (13,590 ) 85,551 — — 71,961 Other income (expense): Equity in earnings of subsidiaries 84,568 — — (84,568 ) — Interest expense, net (22,129 ) — — — (22,129 ) Amortization of loan fees and debt premium (895 ) — — — (895 ) Accretion on discounted liabilities (550 ) (983 ) — — (1,533 ) Net income 47,404 84,568 — (84,568 ) 47,404 Less: Net income attributable to noncontrolling interest — 7,881 — — 7,881 Net income attributable to PBF Logistics LP unitholders $ 47,404 $ 76,687 $ — $ (84,568 ) $ 39,523 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS 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
Condensed Cash Flow Statement	13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 47,404 $ 84,568 $ — $ (84,568 ) $ 47,404 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 17,575 — — 17,575 Amortization of loan fees and debt premium 895 — — — 895 Accretion on discounted liabilities 550 983 — — 1,533 Unit-based compensation expense 4,351 — — — 4,351 Equity in earnings of subsidiaries (84,568 ) — — 84,568 — Changes in operating assets and liabilities: Accounts receivable - affiliates (571 ) (9,656 ) — — (10,227 ) Accounts receivable — 2,382 — — 2,382 Prepaids and other current assets (375 ) (910 ) — — (1,285 ) Accounts payable - affiliates (154 ) (2,476 ) — — (2,630 ) Accounts payable (55 ) 817 — — 762 Accrued liabilities (1,586 ) (1,271 ) — — (2,857 ) Amounts due to (from) related parties 73,969 (73,969 ) — — — Deferred revenue — (85 ) — — (85 ) Other assets and liabilities (1,784 ) (148 ) — — (1,932 ) Net cash provided by operating activities 38,076 17,810 — — 55,886 Cash flows from investing activities: Expenditures for property, plant and equipment — (15,152 ) — — (15,152 ) Investment in subsidiaries (3,108 ) — — 3,108 — Net cash used in investing activities $ (3,108 ) $ (15,152 ) $ — $ 3,108 $ (15,152 ) 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Six Months Ended June 30, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Net proceeds from issuance of common units $ 132,483 $ — $ — $ — $ 132,483 Acquisition of TVPC noncontrolling interest (200,000 ) — — — (200,000 ) Distributions to unitholders (59,625 ) — — — (59,625 ) Distributions to TVPC members — (8,500 ) — — (8,500 ) Contribution from parent — 3,108 — (3,108 ) — Proceeds from revolving credit facility 196,000 — — — 196,000 Repayment of revolving credit facility (101,000 ) — — — (101,000 ) Net cash used in financing activities (32,142 ) (5,392 ) — (3,108 ) (40,642 ) Net change in cash and cash equivalents 2,826 (2,734 ) — — 92 Cash and cash equivalents at beginning of year 4,010 15,898 — — 19,908 Cash and cash equivalents at end of period $ 6,836 $ 13,164 $ — $ — $ 20,000 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS 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 328 (2,900 ) — — (2,572 ) Accrued liabilities (489 ) (2,265 ) — — (2,754 ) 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 ) 13. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (continued) 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 ) Distributions to TVPC members — (11,250 ) — — (11,250 ) Contribution from parent — 5,043 — (850 ) 4,193 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

DESCRIPTION OF THE BUSINESS A_3

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	May 31, 2019	Jun. 30, 2019	Feb. 28, 2019	Jan. 01, 2019
Limited Partners' Capital Account [Line Items]
Operating Lease, Right-of-Use Asset				$ 1,000
Operating Lease, Liability				$ 1,000
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		48.20%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage		51.80%
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Units owned		29,953,631
Common Units [Member] | IDR Restructuring [Member]
Limited Partners' Capital Account [Line Items]
Shares, Issued			10,000,000
Torrance Valley Pipeline Company LLC [Member]
Limited Partners' Capital Account [Line Items]
Business Combination, Consideration Transferred	$ 200,000
Wholly Owned Subsidiary, Percentage of Ownership	100.00%
IDR Restructuring [Member]
Limited Partners' Capital Account [Line Items]
IDR Restructuring Costs		$ 2,057

REVENUES (Details)

REVENUES (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)segment	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Number of Operating Segments | segment				2
Total revenue		$ 82,750	$ 68,099	$ 161,595	$ 132,839
Contract Receivable, Due in Next Twelve Months		58,496		58,496
Contract Receivable, Due in Year Two		114,253		114,253
Contract Receivable, Due in Year Three		113,355		113,355
Contract Receivable, Due in Year Four		91,476		91,476
Contract Receivable, Due in Year Five		87,199		87,199
Contract Receivable, Due after Year Five		170,794		170,794
Contract Receivable	[1],[2]	$ 635,573		$ 635,573
Lease term (up to)		15 years		15 years
Percentage of Total Undiscounted Future Rental Income from Leased Assets Represented by Affiliated Leases		95.00%		95.00%
Operating Leases, Income Statement, Lease Revenue		$ 43,046	30,149	$ 83,482	59,925
Lessor, Operating Lease, Payments to be Received, Remainder of Fiscal Year		71,940		71,940
Lessor, Operating Lease, Payments to be Received, Two Years		150,193		150,193
Lessor, Operating Lease, Payments to be Received, Three Years		148,971		148,971
Lessor, Operating Lease, Payments to be Received, Four Years		138,768		138,768
Lessor, Operating Lease, Payments to be Received, Five Years		137,406		137,406
Lessor, Operating Lease, Payments to be Received, Thereafter		371,578		371,578
Lessor, Operating Lease, Payments to be Received		1,018,856		1,018,856
Gross PP&E Assets Under Lease		958,192		958,192		$ 947,248
Accumulated Depreciation, Assets Under Lease		(102,234)		(102,234)		(85,131)
Net PP&E Assets Under Lease		855,958		855,958		862,117
Deferred revenue		2,875		2,875		2,960
Transportation And Terminaling Segment [Member]
Total revenue		69,656	61,133	135,615	118,804
Storage Segment [Member]
Total revenue		13,094	6,966	25,980	14,035
Terminaling Service [Member] | Transportation And Terminaling Segment [Member]
Total revenue		34,152	29,410	66,505	56,461
Pipeline Service [Member] | Transportation And Terminaling Segment [Member]
Total revenue		20,326	19,217	38,953	37,706
Other Services [Member] | Transportation And Terminaling Segment [Member]
Total revenue		15,178	12,506	30,157	24,637
Storage Service [Member] | Storage Segment [Member]
Total revenue		13,094	6,966	25,980	14,035
Property Subject to Operating Lease [Member]
Gross PP&E Assets Under Lease		662,654		662,654
Accumulated Depreciation, Assets Under Lease		(62,988)		(62,988)
Net PP&E Assets Under Lease		599,666		599,666
Land [Member]
Gross PP&E Assets Under Lease		115,957		115,957		115,957
Land [Member] | Property Subject to Operating Lease [Member]
Gross PP&E Assets Under Lease		98,337		98,337
Pipelines [Member]
Gross PP&E Assets Under Lease		339,286		339,286		337,474
Pipelines [Member] | Property Subject to Operating Lease [Member]
Gross PP&E Assets Under Lease		315,212		315,212
Terminals and equipment [Member]
Gross PP&E Assets Under Lease		279,325		279,325		259,441
Terminals and equipment [Member] | Property Subject to Operating Lease [Member]
Gross PP&E Assets Under Lease		50,235		50,235
Storage facilities [Member]
Gross PP&E Assets Under Lease		216,714		216,714		$ 213,937
Storage facilities [Member] | Property Subject to Operating Lease [Member]
Gross PP&E Assets Under Lease		198,870		198,870
Lease with Affiliate [Member]
Operating Leases, Income Statement, Lease Revenue		$ 38,693	$ 28,556	$ 74,780	$ 56,827
Lease with Affiliate [Member] | Minimum [Member]
Lessee, Operating Lease, Term of Contract		1 year		1 year
Lease with Affiliate [Member] | Maximum [Member]
Lessee, Operating Lease, Term of Contract		15 years		15 years
[1]	(1) All fixed consideration from contracts with customers is included in the amounts presented above. Variable consideration that is constrained or not required to be estimated as it reflects our efforts to perform is excluded.
[2]	(2) Arrangements deemed implicit leases are excluded from this table.

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ in Thousands

Oct. 01, 2019USD ($)

May 31, 2019USD ($)

Apr. 29, 2019USD ($)shares

Oct. 01, 2018USD ($)

Jul. 31, 2018USD ($)shares

Apr. 16, 2018USD ($)

Jun. 30, 2019USD ($)

Mar. 31, 2019

Jun. 30, 2018USD ($)

Jun. 30, 2019USD ($)

Jun. 30, 2018USD ($)

Dec. 31, 2018USD ($)

Business Acquisition [Line Items]

Stock Issued During Period, Value, New Issues

$ 135,000

$ 215,300

$ 0

Acquisition related costs

$ 930

$ 669

1,051

$ 1,152

Stock Issued During Period, Shares, New Issues | shares

6,585,500

Knoxville Terminals Purchase [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$ 58,356

Payments to Acquire Property, Plant, and Equipment

$ 58,000

Number Of Refined Product Terminals Acquired

2

East Coast Storage Assets Acquisition [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$ 126,989

Payments to Acquire Property, Plant, and Equipment

75,000

Other Payments to Acquire Businesses

$ 30,900

Term of Agreement

3 years

Business Combination, Contingent Consideration, Liability

$ 21,100

22,534

22,534

$ 21,100

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 27,978

$ 27,978

Torrance Valley Pipeline Company LLC [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$ 200,000

Wholly Owned Subsidiary, Percentage of Ownership

100.00%

Subsequent Event [Member] | East Coast Storage Assets Acquisition [Member]

Business Acquisition [Line Items]

Other Payments to Acquire Businesses

$ 32,000

Development Assets Acquisition [Member]

Business Acquisition [Line Items]

Stock Issued During Period, Value, New Issues

$ 31,586

Stock Issued During Period, Shares, New Issues | shares

1,494,134

TVP Holding [Member] | Torrance Valley Pipeline Company LLC [Member]

Business Acquisition [Line Items]

Wholly Owned Subsidiary, Percentage of Ownership

50.00%

ACQUISITIONS - Consideration (D

ACQUISITIONS - Consideration (Details) - USD ($) $ in Thousands		Oct. 01, 2019	Apr. 29, 2019	Oct. 01, 2018	Jul. 31, 2018	Apr. 16, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues			$ 135,000				$ 215,300	$ 0
Shares, Issued			6,585,500
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Initial Estimate	[1]			$ 105,900
Payments to Acquire Property, Plant, and Equipment				75,000
Business Combination, Consideration Transferred				126,989
Business Combination, Consideration Transferred, Working Capital Adjustments				(11)
Payment for Contingent Consideration Liability, Investing Activities				21,100
Other Payments to Acquire Businesses				$ 30,900
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross						$ 58,000	$ 0	$ 58,000
Payments to Acquire Property, Plant, and Equipment						58,000
Business Combination, Estimated Inventory And Working Capital Acquire						356
Business Combination, Consideration Transferred						$ 58,356
Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues					$ 31,586
Shares, Issued					1,494,134
Subsequent Event [Member] | East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Other Payments to Acquire Businesses		$ 32,000
[1]	* Includes $30,900 net present value payable of $32,000 due to Crown Point one year after closing, which is included in “Accrued liabilities” within the Partnership’s condensed consolidated balance sheets

ACQUISITIONS - Assets Acquired

ACQUISITIONS - Assets Acquired And Liabilities Assumed (Details) - USD ($) $ in Thousands		Oct. 01, 2018	Apr. 16, 2018	Jun. 30, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill				$ 6,332	$ 6,332
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables		$ 436
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets		1,770
Payments to Acquire Property, Plant, and Equipment		75,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment		114,406
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net		126,989
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	[1]	13,300
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable		(902)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Liabilities		1,271
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other		$ (750)
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
Payments to Acquire Property, Plant, and Equipment			58,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			45,768
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	[1]		5,900
Goodwill			6,332
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			$ 58,356
[1]	* Intangibles are included in “Other non-current assets” within the Partnership’s condensed consolidated balance sheets.

ACQUISITIONS - Pro Forma (Detai

ACQUISITIONS - Pro Forma (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2018USD ($)
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue	$ 144,454
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Net Income (Loss)	30,117
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Revenue	136,369
Pro forma net income available per limited partner units:
Business Acquisition, Pro Forma Net Income (Loss)	$ 35,153

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 958,192		$ 947,248
Accumulated depreciation	(102,234)		(85,131)
Property, plant and equipment, net	855,958		862,117
Depreciation	(17,324)	$ (13,611)
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	115,957		115,957
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	339,286		337,474
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	279,325		259,441
Storage facilities [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	216,714		213,937
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 6,910		$ 20,439

GOODWILL AND INTANGIBLES (Detai

GOODWILL AND INTANGIBLES (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Goodwill [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 19,200		$ 19,200
Finite-Lived Intangible Assets, Accumulated Amortization	(646)		(395)
Intangible Assets, Net (Excluding Goodwill)	18,554		18,805
Amortization of Intangible Assets	251	$ 123
Customer Contracts [Member]
Goodwill [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	13,300		13,300
Customer Relationships [Member]
Goodwill [Line Items]
Intangible Assets, Gross (Excluding Goodwill)	$ 5,900		$ 5,900

DEBT - Outstanding amounts (Det

DEBT - Outstanding amounts (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018	Dec. 31, 2018	Jul. 30, 2018
Debt Instrument [Line Items]
Total debt outstanding	$ 776,000,000			$ 681,000,000
Unamortized debt issuance costs	9,310,000			10,496,000
Unamortized 2023 Notes premium	2,529,000			2,820,000
Net carrying value of debt	769,219,000			673,324,000
Proceeds from Lines of Credit	$ 196,000,000		$ 64,000,000
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	251,000,000	[1],[2]		$ 156,000,000
Line of credit, outstanding	4,110,000
Remaining borrowing capacity	244,890,000
Maximum borrowing capacity					$ 500,000,000
Torrance Valley Pipeline Company LLC [Member]
Debt Instrument [Line Items]
Proceeds from Lines of Credit	$ 95,000,000
[1]	During the six months ended June 30, 2019, PBFX incurred net borrowings of $95,000 under the Revolving Credit Facility to fund the TVPC Acquisition, other capital expenditures and working capital requirements.
[2]	PBFX had $4,110 outstanding letters of credit and $244,890 available under its $500,000 amended and restated revolving credit facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (as amended, the “Revolving Credit Facility”) as of June 30, 2019.

DEBT (Details)

DEBT (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018	Dec. 31, 2018	Jul. 30, 2018
Debt Instrument [Line Items]
Repayment of revolving credit facility	$ 101,000,000		$ 9,700,000
Proceeds from revolving credit facility	196,000,000		$ 64,000,000
Debt Instrument, Fair Value Disclosure	793,778,000			$ 671,336,000
Total debt outstanding	$ 776,000,000			681,000,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	6.875%
Total debt outstanding	$ 525,000,000			525,000,000
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure	542,778,000			515,336,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity					$ 500,000,000
Line of credit, outstanding	4,110,000
Line of Credit Facility, Remaining Borrowing Capacity	244,890,000
Total debt outstanding	$ 251,000,000	[1],[2]		$ 156,000,000
[1]	During the six months ended June 30, 2019, PBFX incurred net borrowings of $95,000 under the Revolving Credit Facility to fund the TVPC Acquisition, other capital expenditures and working capital requirements.
[2]	PBFX had $4,110 outstanding letters of credit and $244,890 available under its $500,000 amended and restated revolving credit facility with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders (as amended, the “Revolving Credit Facility”) as of June 30, 2019.

EQUITY (Details)

EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	May 15, 2019	Apr. 29, 2019	Mar. 01, 2019	Jun. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	May 30, 2019	Jun. 30, 2019	Jun. 30, 2018	Feb. 28, 2019	Dec. 31, 2018	Dec. 31, 2017
Capital Unit [Line Items]
Cash Distribution Declared Per Unit					$ 0.5150	$ 0.5100	$ 0.4950	$ 0.4900
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance					$ 181,676	$ 193,190	$ 165,338	$ 167,760	$ 193,190	$ 193,190	$ 167,760
Net loss attributable to PNGPC					0		(1,084)	(1,279)		0	(2,363)
Sponsor Contributions							3,062	1,131
Quarterly distributions to unitholders ($0.5050 per unit)					(32,079)	(28,313)	(23,897)	(23,354)
Distributions declared					(32,398)		(26,215)			(64,481)	(50,140)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest					25,328	22,076	24,455	25,257
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests					(200,000)
Unit-based compensation expense					3,387	964	2,663	834
Proceeds from issuance of common units					132,483					132,483	0
Other					(1,801)	259	(1,048)	(11)
Ending balance				$ 106,994	106,994	181,676	163,239	165,338		106,994	163,239
Cash distribution	$ 31,674		$ 27,951
Cash distribution (in dollars per share)	$ 0.5100		$ 0.5050
Shares, Issued		6,585,500
Units issued in connection with the IDR Restructuring		$ 135,000								$ 215,300	0
TVPC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared					$ (2,000)	$ (6,500)	(6,250)	(5,000)
Torrance Valley Pipeline Company LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Wholly Owned Subsidiary, Percentage of Ownership				100.00%
General Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance							10,517	10,665			10,665
Net loss attributable to PNGPC							(1,084)	(1,279)
Sponsor Contributions							3,062	1,131
Quarterly distributions to unitholders ($0.5050 per unit)							0	0
Distributions declared							0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							0	0
Unit-based compensation expense							0	0
Other							0	0
Ending balance							$ 12,495	$ 10,517			$ 12,495
Limited Partner, Public [Member]
Capital Unit [Line Items]
Limited partner interest percentage				51.80%	51.80%					51.80%
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution	$ 16,398		$ 12,825
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Cash distribution	$ 15,276		$ 15,126
Common Units [Member]
Capital Unit [Line Items]
Common units outstanding				62,107,210	62,107,210	55,348,821	42,073,062	41,900,708		62,107,210	42,073,062		45,348,663	41,900,708
Increase (Decrease) in Partners' Capital [Roll Forward]
Distributions declared					$ (32,398)		$ (22,800)			$ (64,481)	$ (43,770)
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned				32,153,579	32,153,579					32,153,579
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned				29,953,631	29,953,631					29,953,631
Common Units [Member] | Limited Partner [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance					$ 13,985	$ 23,718	(19,063)	$ (17,544)	23,718	$ 23,718	(17,544)
Net loss attributable to PNGPC							0	0
Sponsor Contributions							0	0
Quarterly distributions to unitholders ($0.5050 per unit)					(32,079)	(28,313)	(20,942)	(20,618)
Distributions declared					0	0	0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest					22,166	17,357	16,681	18,276
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests					(31,147)
Unit-based compensation expense					3,387	964	2,663	834
Proceeds from issuance of common units					132,483
Other					(1,801)	259	(1,048)	(11)
Ending balance				$ 106,994	$ 106,994	13,985	$ (21,709)	(19,063)		$ 106,994	$ (21,709)
Shares, Issued					6,585,500		0			16,585,500	0
Incentive Distribution Rights [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance							$ 2,959	2,736			$ 2,736
Net loss attributable to PNGPC							0	0
Sponsor Contributions							0	0
Quarterly distributions to unitholders ($0.5050 per unit)							(2,955)	(2,736)
Distributions declared							0	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest							3,411	2,959
Unit-based compensation expense							0	0
Other							0	0
Ending balance							3,415	2,959			3,415
Noncontrolling Interest [Member] | PBF LLC [Member]
Increase (Decrease) in Partners' Capital [Roll Forward]
Beginning balance					$ 167,691	169,472	170,925	171,903	$ 169,472	$ 169,472	171,903
Net loss attributable to PNGPC							0	0
Sponsor Contributions							0	0
Quarterly distributions to unitholders ($0.5050 per unit)					0	0	0	0
Distributions declared					(2,000)	(6,500)	(6,250)	(5,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest					3,162	4,719	4,363	4,022
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests					(168,853)
Unit-based compensation expense					0	0	0	0
Proceeds from issuance of common units					0
Other					0	0	0	0
Ending balance				$ 0	$ 0	$ 167,691	$ 169,038	$ 170,925		$ 0	$ 169,038
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				48.20%	48.20%					48.20%
Common Units [Member] | IDR Restructuring [Member]
Capital Unit [Line Items]
Shares, Issued												10,000,000
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Shares, Issued													233,993
Increase (Decrease) in Partners' Capital [Roll Forward]
Shares, Issued					172,889		172,354			173,047	172,354

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands		May 15, 2019	Mar. 01, 2019	Jun. 30, 2019		Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019		Jun. 30, 2018
Distribution Made to Limited Partner [Line Items]
Cash distribution		$ 31,674	$ 27,951
Distributions declared				$ 32,398			$ 26,215		$ 64,481		$ 50,140
Cash distribution (in dollars per share)		$ 0.5100	$ 0.5050
Cash Distribution Declared Per Unit				$ 0.5150		$ 0.5100	$ 0.4950	$ 0.4900
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared	[1]			$ 31,986			$ 25,866		63,660		49,419
Incentive Distribution Rights - PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				0	[2]		3,415		0	[2]	6,370
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Distributions declared				$ 32,398			$ 22,800		$ 64,481		$ 43,770
Limited Partner, Public [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution		$ 16,398	$ 12,825
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Distribution Made to Limited Partner [Line Items]
Cash distribution		$ 15,276	$ 15,126
[1]	Excludes phantom unit distributions, which are accrued and paid upon vesting.
[2]	(1) Subsequent to the closing of the IDR Restructuring, the IDRs were canceled, no distributions were made to PBF LLC with respect to the IDRs and the newly issued PBFX common units are entitled to normal distributions.

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared	$ 32,398		$ 26,215	$ 64,481		$ 50,140
Net income attributable to the partners	$ 22,166		$ 20,092	$ 39,523		$ 41,327
Weighted-average units outstanding - basic (in shares)	60,279,287		42,231,119	54,748,755		42,176,202
Weighted-average units outstanding - diluted (in shares)	60,364,347		42,294,616	54,776,257		42,190,136
Net income per limited partner unit - basic (in dollars per share)	$ 0.37		$ 0.39	$ 0.72		$ 0.83
Net income per limited partner unit - diluted (in dollars per share)	$ 0.37		$ 0.39	$ 0.72		$ 0.83
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	1,000		146,065	340,198		429,503
Incentive Distribution Rights - PBF LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared	$ 0	[1]	$ 3,415	$ 0	[1]	$ 6,370
Net income attributable to the partners			3,415			6,370
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Distributions declared	32,398		22,800	64,481		43,770
Net income attributable to the partners	$ 22,166		$ 16,677	$ 39,523		$ 34,957
[1]	(1) Subsequent to the closing of the IDR Restructuring, the IDRs were canceled, no distributions were made to PBF LLC with respect to the IDRs and the newly issued PBFX common units are entitled to normal distributions.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Oct. 01, 2018	Jun. 30, 2019	Dec. 31, 2018
Loss Contingencies [Line Items]
Accrual for Environmental Loss Contingencies		$ 2,493	$ 2,587
East Coast Storage Assets Acquisition [Member]
Loss Contingencies [Line Items]
Term of Agreement	3 years
Business Combination, Contingent Consideration, Liability	$ 21,100	$ 22,534	$ 21,100
Business Combination, Contingent Consideration, Discount Rate		8.79%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		$ 27,978

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - SUMMARY OF TRANSACTION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Related Party Transactions [Abstract]
Affiliate	$ 74,656	$ 63,785	$ 145,988	$ 124,649
Operating and maintenance expenses	2,171	1,674	4,276	3,348
General and administrative expenses	$ 1,752	$ 1,737	$ 3,514	$ 3,437

RELATED PARTY TRANSACTIONS - CO

RELATED PARTY TRANSACTIONS - COMMERICAL AGREEMENTS (Details)	Jan. 01, 2022	May 31, 2019bbl / d	Jan. 01, 2019bbl	Nov. 01, 2016	Aug. 31, 2016bbl / d	May 08, 2014bbl / d	Jun. 30, 2019
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						125,000
PBF Holding [Member] | Delaware City Pipeline Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement				2 years 5 months
PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity						95,000
PBF Holding [Member] | East Coast Storage Assets Terminal Storage Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement			8 years
Oil And Gas Plant, Maximum Storage Capacity | bbl			2,953,725
PBF Holding [Member] | Scenario, Forecast [Member] | Delaware City Terminaling Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement	4 years
Number of Contract Renewals	2
Term of Renewal	5 years
Torrance Valley Pipeline - South [Member] | PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement					10 years
Number of Contract Renewals					2
Term of Renewal					5 years
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity					75,000
Torrance Valley Pipeline - South [Member] | PBF Holding [Member] | Amount Prior to Amendment [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		70,000
Torrance Valley Pipeline - South [Member] | PBF Holding [Member] | Updated Agreement Amount [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member]
Related Party Transaction [Line Items]
Oil And Gas Plant, Collaborative Agreement, Minimum Throughput Capacity		75,000

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)segment	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Reportable segments | segment			2
Total revenue	$ 82,750	$ 68,099	$ 161,595	$ 132,839
Depreciation and amortization	8,854	7,091	17,575	13,734
Income (loss) from operations	37,763	33,796	71,961	67,722
Interest expense, net and amortization of loan fees	12,435	10,425	24,557	20,373
Capital expenditures	3,932	61,718	15,152	65,671
Total assets	959,573		959,573		$ 956,353
Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	69,656	61,133	135,615	118,804
Depreciation and amortization	6,879	6,166	13,780	11,884
Income (loss) from operations	40,529	36,234	77,080	70,460
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	1,689	61,716	12,233	65,583
Total assets	730,250		730,250		731,505
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total revenue	13,094	6,966	25,980	14,035
Depreciation and amortization	1,975	925	3,795	1,850
Income (loss) from operations	4,814	4,050	8,471	8,041
Interest expense, net and amortization of loan fees	0	0	0	0
Capital expenditures	2,243	2	2,919	88
Total assets	220,030		220,030		219,326
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	(7,580)	(6,488)	(13,590)	(10,779)
Interest expense, net and amortization of loan fees	12,435	10,425	24,557	20,373
Capital expenditures	0	$ 0	0	$ 0
Total assets	$ 9,293		$ 9,293		$ 5,522

Subsequent events (Details)

Subsequent events (Details)	Aug. 01, 2019$ / shares
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.5150

CONDENSED CONSOLIDATING BALANCE

CONDENSED CONSOLIDATING BALANCE SHEET (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Cash and cash equivalents	$ 20,000	$ 19,681	$ 20,000	$ 19,681		$ 19,908		$ 19,664
Accounts receivable - affiliates	47,279		47,279			37,052
Accounts receivable	5,129		5,129			7,511
Prepaids and other current assets	5,883		5,883			4,598
Due from related parties	0		0			0
Affiliate	74,656	63,785	145,988	124,649
Total current assets	78,291		78,291			69,069
Property, plant and equipment, net	855,958		855,958			862,117
Goodwill	6,332		6,332			6,332
Other non-current assets	18,992		18,992			18,835
Investment in subsidiaries	0		0			0
Total assets	959,573		959,573			956,353
Accounts payable - affiliates	5,469		5,469			12,047
Accounts payable	5,422		5,422			4,660
Accrued liabilities	44,642		44,642			46,312
Deferred revenue	(2,875)		(2,875)			(2,960)
Due to related parties	0		0			0
Total current liabilities	58,408		58,408			65,979
Long-term debt	769,219		769,219			673,324
Other long-term liabilities	24,952		24,952			23,860
Total liabilities	852,579		852,579			763,163
Net investment	0		0			0
Total PBF Logistics LP equity	106,994		106,994			23,718
Noncontrolling interest	0		0			169,472
Total equity	106,994	163,239	106,994	163,239	$ 181,676	193,190	$ 165,338	167,760
Total liabilities and equity	959,573		959,573			956,353
Common Units [Member]
Total PBF Logistics LP equity	106,994		106,994			23,718
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash and cash equivalents	0	0	0	0		0		0
Accounts receivable - affiliates	0		0			0
Accounts receivable	0		0			0
Prepaids and other current assets	0		0			0
Due from related parties	0		0			0
Affiliate	0	0	0	0
Total current assets	0		0			0
Property, plant and equipment, net	0		0			0
Goodwill	0		0			0
Other non-current assets	0		0			0
Investment in subsidiaries	0		0			0
Total assets	0		0			0
Accounts payable - affiliates	0		0			0
Accounts payable	0		0			0
Accrued liabilities	0		0			0
Deferred revenue	0		0			0
Due to related parties	0		0			0
Total current liabilities	0		0			0
Long-term debt	0		0			0
Other long-term liabilities	0		0			0
Total liabilities	0		0			0
Net investment	0		0			0
Total PBF Logistics LP equity						0
Noncontrolling interest						0
Total equity	0		0			0
Total liabilities and equity	0		0			0
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash and cash equivalents	13,164	11,565	13,164	11,565		15,898		8,755
Accounts receivable - affiliates	46,699		46,699			37,043
Accounts receivable	4,764		4,764			7,146
Prepaids and other current assets	4,371		4,371			3,461
Due from related parties	654,745		654,745			561,605
Affiliate	74,656	63,785	145,988	124,649
Total current assets	723,743		723,743			625,153
Property, plant and equipment, net	855,958		855,958			862,117
Goodwill	6,332		6,332			6,332
Other non-current assets	18,992		18,992			18,835
Investment in subsidiaries	0		0			0
Total assets	1,605,025		1,605,025			1,512,437
Accounts payable - affiliates	4,384		4,384			10,808
Accounts payable	4,301		4,301			3,484
Accrued liabilities	5,064		5,064			6,465
Deferred revenue	(2,875)		(2,875)			(2,960)
Due to related parties	180,784		180,784			161,613
Total current liabilities	197,408		197,408			185,330
Long-term debt	0		0			0
Other long-term liabilities	24,952		24,952			23,860
Total liabilities	222,360		222,360			209,190
Net investment	1,382,665		1,382,665			1,133,775
Total PBF Logistics LP equity						1,133,775
Noncontrolling interest						169,472
Total equity	1,382,665		1,382,665			1,303,247
Total liabilities and equity	1,605,025		1,605,025			1,512,437
Operating Segments [Member] | Subsidiary Issuer [Member]
Cash and cash equivalents	6,836	8,116	6,836	8,116		4,010		10,909
Accounts receivable - affiliates	580		580			9
Accounts receivable	365		365			365
Prepaids and other current assets	1,512		1,512			1,137
Due from related parties	180,784		180,784			161,613
Affiliate	0	0	0	0
Total current assets	190,077		190,077			167,134
Property, plant and equipment, net	0		0			0
Goodwill	0		0			0
Other non-current assets	0		0			0
Investment in subsidiaries	1,382,665		1,382,665			1,133,775
Total assets	1,572,742		1,572,742			1,300,909
Accounts payable - affiliates	1,085		1,085			1,239
Accounts payable	1,121		1,121			1,176
Accrued liabilities	39,578		39,578			39,847
Deferred revenue	0		0			0
Due to related parties	654,745		654,745			561,605
Total current liabilities	696,529		696,529			603,867
Long-term debt	769,219		769,219			673,324
Other long-term liabilities	0		0			0
Total liabilities	1,465,748		1,465,748			1,277,191
Net investment	0		0			0
Total PBF Logistics LP equity						23,718
Noncontrolling interest						0
Total equity	106,994		106,994			23,718
Total liabilities and equity	1,572,742		1,572,742			1,300,909
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	106,994		106,994			23,718
Consolidation, Eliminations [Member]
Cash and cash equivalents	0	0	0	0		0		$ 0
Accounts receivable - affiliates	0		0			0
Accounts receivable	0		0			0
Prepaids and other current assets	0		0			0
Due from related parties	(835,529)		(835,529)			(723,218)
Affiliate	0	$ 0	0	$ 0
Total current assets	(835,529)		(835,529)			(723,218)
Property, plant and equipment, net	0		0			0
Goodwill	0		0			0
Other non-current assets	0		0			0
Investment in subsidiaries	(1,382,665)		(1,382,665)			(1,133,775)
Total assets	(2,218,194)		(2,218,194)			(1,856,993)
Accounts payable - affiliates	0		0			0
Accounts payable	0		0			0
Accrued liabilities	0		0			0
Deferred revenue	0		0			0
Due to related parties	(835,529)		(835,529)			(723,218)
Total current liabilities	(835,529)		(835,529)			(723,218)
Long-term debt	0		0			0
Other long-term liabilities	0		0			0
Total liabilities	(835,529)		(835,529)			(723,218)
Net investment	(1,382,665)		(1,382,665)			(1,133,775)
Total PBF Logistics LP equity						(1,133,775)
Noncontrolling interest						0
Total equity	(1,382,665)		(1,382,665)			(1,133,775)
Total liabilities and equity	(2,218,194)		(2,218,194)			(1,856,993)
Consolidation, Eliminations [Member] | Common Units [Member]
Total PBF Logistics LP equity	$ 0		$ 0			$ 0

CONDENSED CONSOLIDATING STATEME

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Affiliate	$ 74,656,000	$ 63,785,000		$ 145,988,000	$ 124,649,000
Third-party	8,094,000	4,314,000		15,607,000	8,190,000
Total revenue	82,750,000	68,099,000		161,595,000	132,839,000
Operating and maintenance expenses	28,553,000	20,724,000		58,469,000	40,604,000
General and administrative expenses	7,580,000	6,488,000		13,590,000	10,779,000
Depreciation and amortization	8,854,000	7,091,000		17,575,000	13,734,000
Total costs and expenses	44,987,000	34,303,000		89,634,000	65,117,000
Income from operations	37,763,000	33,796,000		71,961,000	67,722,000
Equity in earnings (loss) of subsidiaries	0	0		0	0
Interest expense, net	(11,216,000)	(10,029,000)		(22,129,000)	(19,614,000)
Amortization of loan fees and debt premium	(446,000)	(396,000)		(895,000)	(759,000)
Accretion on discounted liabilities	(773,000)	0		(1,533,000)	0
Net income	25,328,000	23,371,000		47,404,000	47,349,000
Less: Net loss attributable to Predecessor	0	(1,084,000)	$ (1,279,000)	0	(2,363,000)
Less: Net income attributable to noncontrolling interest	3,162,000	4,363,000		7,881,000	8,385,000
Net income attributable to the partners	22,166,000	20,092,000		39,523,000	41,327,000
Less: Net income attributable to the IDR holder	0	3,415,000		0	6,370,000
Net income attributable to PBF Logistics LP unitholders	22,166,000	16,677,000		39,523,000	34,957,000
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	7,580,000	6,488,000		13,590,000	10,779,000
Depreciation and amortization	0	0		0	0
Total costs and expenses	7,580,000	6,488,000		13,590,000	10,779,000
Income from operations	(7,580,000)	(6,488,000)		(13,590,000)	(10,779,000)
Equity in earnings (loss) of subsidiaries	44,846,000	40,284,000		84,568,000	78,501,000
Interest expense, net	(11,216,000)	(10,029,000)		(22,129,000)	(19,614,000)
Amortization of loan fees and debt premium	(446,000)	(396,000)		(895,000)	(759,000)
Accretion on discounted liabilities	(276,000)			(550,000)
Net income	25,328,000	23,371,000		47,404,000	47,349,000
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			47,349,000
Less: Net income attributable to the IDR holder		3,415,000			6,370,000
Net income attributable to PBF Logistics LP unitholders	25,328,000	19,956,000		47,404,000	40,979,000
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate	74,656,000	63,785,000		145,988,000	124,649,000
Third-party	8,094,000	4,314,000		15,607,000	8,190,000
Total revenue	82,750,000	68,099,000		161,595,000	132,839,000
Operating and maintenance expenses	28,553,000	20,724,000		58,469,000	40,604,000
General and administrative expenses	0	0		0	0
Depreciation and amortization	8,854,000	7,091,000		17,575,000	13,734,000
Total costs and expenses	37,407,000	27,815,000		76,044,000	54,338,000
Income from operations	45,343,000	40,284,000		85,551,000	78,501,000
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
Accretion on discounted liabilities	(497,000)			(983,000)
Net income	44,846,000	40,284,000		84,568,000	78,501,000
Less: Net loss attributable to Predecessor		(1,084,000)			(2,363,000)
Less: Net income attributable to noncontrolling interest	3,162,000	4,363,000		7,881,000	8,385,000
Net income attributable to the partners		37,005,000			72,479,000
Less: Net income attributable to the IDR holder		0			0
Net income attributable to PBF Logistics LP unitholders	41,684,000	37,005,000		76,687,000	72,479,000
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
Accretion on discounted liabilities	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
Less: Net income attributable to the IDR holder		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	(44,846,000)	(40,284,000)		(84,568,000)	(78,501,000)
Interest expense, net	0	0		0	0
Amortization of loan fees and debt premium	0	0		0	0
Accretion on discounted liabilities	0			0
Net income	(44,846,000)	(40,284,000)		(84,568,000)	(78,501,000)
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)			(78,501,000)
Less: Net income attributable to the IDR holder		0			0
Net income attributable to PBF Logistics LP unitholders	$ (44,846,000)	$ (40,284,000)		$ (84,568,000)	$ (78,501,000)

CONDENSED CONSOLIDATING STATE_2

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Net income			$ 47,404	$ 47,349
Depreciation and amortization	$ 8,854	$ 7,091	17,575	13,734
Amortization of loan fees and debt premium	446	396	895	759
Accretion on discounted liabilities	773	0	1,533	0
Unit-based compensation expense			4,351	3,497
Equity in earnings of subsidiaries	0	0	0	0
Accounts receivable - affiliates			(10,227)	9,344
Accounts receivable			2,382	(1,077)
Prepaids and other current assets			(1,285)	242
Accounts payable - affiliates			(2,630)	(1,607)
Accounts payable			762	(2,572)
Accrued liabilities			(2,857)	(2,754)
Amounts due to (from) related parties			0	0
Deferred revenue			(85)	(286)
Other assets and liabilities			(1,932)	(1,302)
Net cash provided by operating activities			55,886	65,327
Expenditures for property, plant and equipment			(15,152)	(7,671)
Investment in subsidiaries			0	0
Net cash used in investing activities			(15,152)	(65,671)
Proceeds from issuance of common units	132,483		132,483	0
Distributions to unitholders			(59,625)	(46,611)
Contribution from parent			0	4,193
Payments of Distributions to Affiliates			(8,500)	(11,250)
Proceeds from revolving credit facility			196,000	64,000
Repayment of revolving credit facility			(101,000)	(9,700)
Deferred financing costs and other			0	271
Net cash (used in) provided by financing activities			(40,642)	361
Net change in cash and cash equivalents			92	17
Cash and cash equivalents	20,000	19,681	20,000	19,681	$ 19,908	$ 19,664
Operating Segments [Member] | Subsidiary Issuer [Member]
Net income			47,404	47,349
Depreciation and amortization	0	0	0	0
Amortization of loan fees and debt premium	446	396	895	759
Accretion on discounted liabilities	276		550
Unit-based compensation expense			4,351	3,497
Equity in earnings of subsidiaries	(44,846)	(40,284)	(84,568)	(78,501)
Accounts receivable - affiliates			(571)	0
Accounts receivable			0	0
Prepaids and other current assets			(375)	3
Accounts payable - affiliates			(154)	300
Accounts payable			(55)	328
Accrued liabilities			(1,586)	(489)
Amounts due to (from) related parties			73,969	18,442
Deferred revenue			0	0
Other assets and liabilities			(1,784)	(1,049)
Net cash provided by operating activities			38,076	(9,361)
Expenditures for property, plant and equipment			0	0
Investment in subsidiaries			(3,108)	(850)
Net cash used in investing activities			(3,108)	(850)
Proceeds from issuance of common units			132,483
Distributions to unitholders			(59,625)	(46,611)
Contribution from parent			0	0
Payments of Distributions to Affiliates			0	0
Proceeds from revolving credit facility			196,000	64,000
Repayment of revolving credit facility			(101,000)	(9,700)
Deferred financing costs and other				271
Net cash (used in) provided by financing activities			(32,142)	7,418
Net change in cash and cash equivalents			2,826	(2,793)
Cash and cash equivalents	6,836	8,116	6,836	8,116	4,010	10,909
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Net income			84,568	78,501
Depreciation and amortization	8,854	7,091	17,575	13,734
Amortization of loan fees and debt premium	0	0	0	0
Accretion on discounted liabilities	497		983
Unit-based compensation expense			0	0
Equity in earnings of subsidiaries	0	0	0	0
Accounts receivable - affiliates			(9,656)	9,344
Accounts receivable			2,382	(1,077)
Prepaids and other current assets			(910)	239
Accounts payable - affiliates			(2,476)	(1,907)
Accounts payable			817	(2,900)
Accrued liabilities			(1,271)	(2,265)
Amounts due to (from) related parties			(73,969)	(18,442)
Deferred revenue			(85)	(286)
Other assets and liabilities			(148)	(253)
Net cash provided by operating activities			17,810	74,688
Expenditures for property, plant and equipment			(15,152)	(7,671)
Investment in subsidiaries			0	0
Net cash used in investing activities			(15,152)	(65,671)
Proceeds from issuance of common units			0
Distributions to unitholders			0	0
Contribution from parent			3,108	5,043
Payments of Distributions to Affiliates			(8,500)	(11,250)
Proceeds from revolving credit facility			0	0
Repayment of revolving credit facility			0	0
Deferred financing costs and other				0
Net cash (used in) provided by financing activities			(5,392)	(6,207)
Net change in cash and cash equivalents			(2,734)	2,810
Cash and cash equivalents	13,164	11,565	13,164	11,565	15,898	8,755
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
Accretion on discounted liabilities	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			0	0
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
Expenditures for property, plant and equipment			0	0
Investment in subsidiaries			0	0
Net cash used in investing activities			0	0
Proceeds from issuance of common units			0
Distributions to unitholders			0	0
Contribution from parent			0	0
Payments of Distributions to Affiliates			0	0
Proceeds from revolving credit facility			0	0
Repayment of revolving credit facility			0	0
Deferred financing costs and other				0
Net cash (used in) provided by financing activities			0	0
Net change in cash and cash equivalents			0	0
Cash and cash equivalents	0	0	0	0	0	0
Consolidation, Eliminations [Member]
Net income			(84,568)	(78,501)
Depreciation and amortization	0	0	0	0
Amortization of loan fees and debt premium	0	0	0	0
Accretion on discounted liabilities	0		0
Unit-based compensation expense			0	0
Equity in earnings of subsidiaries	44,846	40,284	84,568	78,501
Accounts receivable - affiliates			0	0
Accounts receivable			0	0
Prepaids and other current assets			0	0
Accounts payable - affiliates			0	0
Accounts payable			0	0
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
Expenditures for property, plant and equipment			0	0
Investment in subsidiaries			3,108	850
Net cash used in investing activities			3,108	850
Proceeds from issuance of common units			0
Distributions to unitholders			0	0
Contribution from parent			(3,108)	(850)
Payments of Distributions to Affiliates			0	0
Proceeds from revolving credit facility			0	0
Repayment of revolving credit facility			0	0
Deferred financing costs and other				0
Net cash (used in) provided by financing activities			(3,108)	(850)
Net change in cash and cash equivalents			0	0
Cash and cash equivalents	$ 0	$ 0	0	0	$ 0	$ 0
Toledo Terminal Acquisition [Member]
Payments to Acquire Businesses, Gross				58,000
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				58,000
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
Torrance Valley Pipeline Company LLC [Member]
Payments of Distributions to Affiliates			(200,000)	$ 0
Proceeds from revolving credit facility			95,000
Torrance Valley Pipeline Company LLC [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Payments of Distributions to Affiliates			(200,000)
Torrance Valley Pipeline Company LLC [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Payments of Distributions to Affiliates			0
Torrance Valley Pipeline Company LLC [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Payments of Distributions to Affiliates			0
Torrance Valley Pipeline Company LLC [Member] | Consolidation, Eliminations [Member]
Payments of Distributions to Affiliates			$ 0