PBF Logistics (PBFX) 10-K 20 Feb 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 18, 2020	Jun. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	PBF LOGISTICS LP
Entity Central Index Key	0001582568
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Period Focus	FY
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	false
Entity Small Business	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Common Units, Units Outstanding		62,130,192
Entity Public Float			$ 669,488,665
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 34,966,000	$ 19,908,000
Accounts receivable - affiliates	48,056,000	37,052,000
Accounts receivable	7,351,000	7,511,000
Prepaids and other current assets	3,828,000	4,598,000
Total current assets	94,201,000	69,069,000
Property, plant and equipment, net	854,610,000	862,117,000
Goodwill	6,332,000	6,332,000
Other non-current assets	17,859,000	18,835,000
Total assets	973,002,000	956,353,000
Current liabilities:
Accounts payable - affiliates	6,454,000	12,047,000
Accounts payable	10,224,000	4,660,000
Accrued liabilities	27,839,000	46,312,000
Deferred revenue	3,189,000	2,960,000
Total current liabilities	47,706,000	65,979,000
Long-term debt	802,104,000	673,324,000
Other long-term liabilities	18,109,000	23,860,000
Total liabilities	867,919,000	763,163,000
Commitments and contingencies (Note 11)
Equity:
Total PBF Logistics LP equity	105,083,000	23,718,000
Noncontrolling interest	0	169,472,000
Total equity	105,083,000	193,190,000
Total liabilities and equity	973,002,000	956,353,000
Common Units [Member]
Equity:
Total PBF Logistics LP equity	$ 105,083,000	$ 23,718,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - Common Units [Member] - shares	Dec. 31, 2019	Dec. 31, 2018
Common units issued	62,130,035	45,348,663
Common units outstanding	62,130,035	45,348,663

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Revenue:
Affiliate	$ 300,877	$ 259,426		$ 240,654
Third-party	39,335	24,014		16,934
Total revenue	340,212	283,440		257,588
Costs and expenses:
Operating and maintenance expenses	118,614	88,390		73,521
General and administrative expenses	24,515	21,371		16,284
Depreciation and amortization	38,601	29,809		24,404
Change in contingent consideration	(790)	0		0
Total costs and expenses	180,940	139,570		114,209
Income from operations	159,272	143,870		143,379
Other expense:
Interest expense, net	(46,555)	(40,541)		(31,875)
Amortization of loan fees and debt premium	(1,780)	(1,717)		(1,488)
Accretion on discounted liabilities	(2,768)	(775)		0
Net income	108,169	100,837		110,016
Less: Net loss attributable to Predecessor	0	(2,443)		(4,986)
Less: Net income attributable to noncontrolling interest	7,881	17,819		14,565
Net income attributable to the partners	100,288	85,461	[1]	100,437
Less: Net income attributable to the IDR holder	0	10,011		9,055
Net income attributable to PBF Logistics LP unitholders	$ 100,288	$ 75,450		91,382
Weighted-average limited partner units outstanding:
Common - basic (in shares)	58,583,231	43,646,997
Common - diluted (in shares)	58,687,945	43,731,299
Common Units [Member]
Other expense:
Net income attributable to the partners		$ 75,450	[1]	$ 77,219
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 1.71	$ 1.73		$ 2.17
Common - diluted (in dollars per share)	$ 1.71	$ 1.73		$ 2.17
Weighted-average limited partner units outstanding:
Common - basic (in shares)	58,583,231	43,646,997		35,505,446
Common - diluted (in shares)	58,687,945	43,731,299		35,568,760
Subordinated Units [Member]
Net income per limited partner unit:
Subordinated - basic and diluted (In dollars per share)	$ 0	$ 0		$ 2.15
Weighted-average limited partner units outstanding:
Subordinated - basic and diluted (in shares)	0	0		6,572,245
[1]	(1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018.

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' EQUITY - USD ($) $ in Thousands	Total		TVPC [Member]	Development Assets Predecessor [Member]	PNGPC Predecessor [Member]	Common Units [Member]		Subordinated Units [Member]PBF LLC [Member]	Subordinated Units [Member]Development Assets Predecessor [Member]PBF LLC [Member]	Subordinated Units [Member]PNGPC Predecessor [Member]PBF LLC [Member]	Incentive Distribution Rights [Member]		Incentive Distribution Rights [Member]PBF LLC [Member]	Incentive Distribution Rights [Member]Development Assets Predecessor [Member]PBF LLC [Member]	Incentive Distribution Rights [Member]PNGPC Predecessor [Member]PBF LLC [Member]	Noncontrolling Interest [Member]PBF LLC [Member]	Noncontrolling Interest [Member]Development Assets Predecessor [Member]PBF LLC [Member]	Noncontrolling Interest [Member]PNGPC Predecessor [Member]PBF LLC [Member]	General Partner [Member]	General Partner [Member]Development Assets Predecessor [Member]	General Partner [Member]PNGPC Predecessor [Member]	Limited Partner [Member]Common Units [Member]	Limited Partner [Member]Common Units [Member]Development Assets Predecessor [Member]	Limited Partner [Member]Common Units [Member]PNGPC Predecessor [Member]
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2016	$ 163,090							$ (276,083)					$ 1,266			$ 179,882			$ 16,750			$ 241,275
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to Predecessors	(4,986)			$ (4,836)	$ (150)				$ 0	$ 0				$ 0	$ 0		$ 0	$ 0		$ (4,836)	$ (150)		$ 0	$ 0
Sponsor contributions	10,439							0					0			0			10,439			0
Allocation of assets acquired to the unitholders	0							(54)					0			0			(11,538)			11,592
Distributions to PBF LLC related to the PNGPC Acquisition	(11,600)							0					0			0			0			(11,600)
Quarterly distributions to unitholders	(86,556)							(14,457)					(7,584)			0			0			(64,515)
Distributions to TVPC members	(89,685)		$ (21,544)			$ (73,322)		0			$ (9,055)		0			(21,544)			0			0
Net income attributable to the partners	115,002							14,163					9,055			14,565			0			77,219
Unit-based compensation expense	5,345							0					0			0			0			5,345
Contributions from PBF LLC	527							0					0			0			0			527
Subordinated units conversion to common units	0							276,433					0			0			0			(276,433)
Proceeds from issuance of common units	0
Other	(1,957)							(2)					(1)			(1,000)			0			(954)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2017	167,760							0					2,736			171,903			10,665			(17,544)
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to Predecessors	(2,443)							0					0			0			(2,443)			0
Sponsor contributions	4,455							0					0			0			4,455			0
Allocation of assets acquired to the unitholders	0							0					0			0			(12,677)			12,677
Quarterly distributions to unitholders	(100,131)							0					(12,747)			0			0			(87,384)
Distributions to TVPC members	(105,131)	[1]	(20,250)			(95,120)	[1]	0			$ (10,011)	[1]	0			(20,250)			0			0
Net income attributable to the partners	103,280							0					10,011			17,819			0			75,450
Unit-based compensation expense	5,757							0					0			0			0			5,757
Contributions from PBF LLC	1,056							0					0			0			0			1,056
Proceeds from issuance of common units	34,820							0					0			0			0			34,820
Other	(1,114)							0					0			0			0			(1,114)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2018	193,190							0					0			169,472			0			23,718
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to Predecessors	0
Quarterly distributions to unitholders	(125,483)							0					0			0			0			(125,483)
Distributions to TVPC members	(129,892)		$ (8,500)			$ (129,892)		0					0			(8,500)			0			0
Net income attributable to the partners	108,169							0					0			7,881			0			100,288
Unit-based compensation expense	6,765							0					0			0			0			6,765
Acquisition of TVPC noncontrolling interest	(200,000)							0					0			(168,853)			0			(31,147)
Proceeds from issuance of common units	132,483							0					0			0			0			132,483
Other	(1,541)							0					0			0			0			(1,541)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2019	$ 105,083							$ 0					$ 0			$ 0			$ 0			$ 105,083
[1]	(1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income	$ 108,169,000	$ 100,837,000	$ 110,016,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	38,601,000	29,809,000	24,404,000
Amortization of loan fees and debt premium	(1,780,000)	(1,717,000)	(1,488,000)
Accretion on discounted liabilities	2,768,000	775,000	0
Unit-based compensation expense	6,765,000	5,757,000	5,345,000
Change in contingent consideration	(790,000)	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(11,004,000)	3,765,000	(3,954,000)
Accounts receivable	810,000	(6,088,000)	2,871,000
Prepaids and other current assets	(472,000)	(679,000)	(39,000)
Accounts payable - affiliates	(1,645,000)	(253,000)	721,000
Accounts payable	5,564,000	(964,000)	126,000
Accrued liabilities	509,000	(1,372,000)	(2,212,000)
Deferred revenue	229,000	1,522,000	486,000
Other assets and liabilities	(2,277,000)	(1,685,000)	(1,070,000)
Net cash provided by operating activities	149,007,000	133,141,000	138,182,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	(31,746,000)	(42,351,000)	(80,161,000)
Cash paid in acquisition			(10,097,000)
Purchases of marketable securities	0	0	(75,036,000)
Maturities of marketable securities	0	0	115,060,000
Net cash used in investing activities	(31,746,000)	(175,696,000)	(50,234,000)
Cash flows from financing activities:
Proceeds from issuance of common units	132,483,000	34,820,000	0
Acquisition of TVPC noncontrolling interest	(200,000,000)	0	0
Distributions to unitholders	(123,910,000)	(98,786,000)	(85,430,000)
Distributions to TVPC members	(8,500,000)	(20,250,000)	(21,544,000)
Deferred payment for the East Coast Storage Assets Acquisition	(32,000,000)	0	0
Contribution from parent	0	4,201,000	10,439,000
Proceeds from issuance of senior notes	0	0	178,500,000
Repayment of term loan	0	0	(39,664,000)
Proceeds from revolving credit facility	228,000,000	170,000,000	20,000,000
Repayment of revolving credit facility	(101,000,000)	(43,700,000)	(179,500,000)
Repayment of Affiliate Note Payable	0	0	(11,600,000)
Deferred financing costs and other	2,724,000	(3,486,000)	(3,706,000)
Net cash (used in) provided by financing activities	(102,203,000)	42,799,000	(132,505,000)
Net change in cash and cash equivalents	15,058,000	244,000	(44,557,000)
Cash and cash equivalents, beginning of period	19,908,000	19,664,000	64,221,000
Cash and cash equivalents at end of period	34,966,000	19,908,000	19,664,000
Supplemental cash flow disclosures:
Contribution of net assets from PBF LLC	242,000	1,056,000	527,000
Accrued capital expenditures	1,193,000	4,632,000	1,423,000
Issuance of Affiliate Note Payable	0	0	11,600,000
East Coast Storage Assets contingent consideration	0	21,100,000	0
Assets acquired under operating leases	482,000	0	0
Interest, net of capitalized interest of $526, $143, and $1,219 in 2019, 2018 and 2017, respectively	46,539,000	39,716,000	29,231,000
Interest Paid, Capitalized, Investing Activities	526,000	143,000	1,219,000
Development Assets Acquisition [Member]
Supplemental cash flow disclosures:
Stock Issued During Period, Value, New Issues	0	31,586,000	0
IDR Restructuring [Member]
Supplemental cash flow disclosures:
Stock Issued During Period, Value, New Issues	215,300,000	0	0
Knoxville Terminals Purchase [Member]
Cash flows from investing activities:
Cash paid in acquisition	0	(58,356,000)	0
East Coast Storage Assets Acquisition [Member]
Cash flows from investing activities:
Cash paid in acquisition	0	(74,989,000)	0
Supplemental cash flow disclosures:
Deferred payment for East Coast Storage Assets Acquisition	0	30,900,000	0
Toledo Terminal [Member]
Cash flows from investing activities:
Cash paid in acquisition	$ 0	$ 0	$ (10,097,000)

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 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 master 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 December 31, 2019 , owned 99% 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. On May 14, 2014, PBFX completed its initial public offering (“IPO”). As of December 31, 2019 , PBF LLC held a 48.2% limited partner interest in PBFX, with the remaining 51.8% limited partner interest owned by public unit holders. PBFX engages in the processing of crude oil and 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 generate revenue from third-party transactions. TVPC Acquisition 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 4 “Acquisitions” of the Notes to Consolidated Financial Statements for further discussion regarding the TVPC Acquisition. Principles of Combination and Consolidation and Basis of Presentation In connection with the IPO, PBF LLC contributed the assets, liabilities and results of operations of certain crude oil terminaling assets to the Partnership. The assets were owned and operated by PBF Holding’s subsidiaries, Delaware City Refining Company LLC (“DCR”) and Toledo Refining Company LLC, and were contributed to PBF LLC in connection with the IPO. PBF Holding, together with its subsidiaries, owns and operates five oil refineries and related facilities in North America. PBF Energy, through its ownership in PBF LLC, controls all of the business affairs of PBFX and PBF Holding. PBFX’s initial assets consisted of a double loop track with ancillary pumping and unloading equipment (the “DCR Rail Terminal”) and a crude truck unloading terminal consisting of lease automatic custody transfer units (the “Toledo Truck Terminal”), which, together with the DCR Rail Terminal, are referred to as the “IPO Assets.” Subsequent to the IPO, the Partnership acquired from PBF LLC a heavy crude oil rail unloading facility at the Delaware City Refinery (the “DCR West Rack,” together with the DCR Rail Terminal, the “DCR Rail Facility”), a tank farm and related facilities, which included a propane storage and loading facility (the “Toledo Storage Facility”), an interstate petroleum products pipeline (the “DCR Products Pipeline”) and truck loading rack (the “DCR Truck Rack”), which are collectively referred to as the “DCR Products Pipeline and Truck Rack,” the San Joaquin Valley pipeline system, which consists of the M55, M1 and M70 crude pipeline systems including pipeline stations with storage capacity and truck unloading capacity (the “Torrance Valley Pipeline”), the Paulsboro Natural Gas Pipeline (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements) and the Development Assets (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements). The transactions entered into with PBF LLC after the IPO are collectively referred to as “Acquisitions from PBF.” Subsequent to the Acquisitions from PBF, the DCR Rail Terminal, Toledo Truck Terminal, DCR West Rack, Toledo Storage Facility, the DCR Products Pipeline and Truck Rack, the Torrance Valley Pipeline, the Paulsboro Natural Gas Pipeline and the Development Assets are collectively referred to as the “Contributed Assets.” The financial statements presented in this Annual Report on Form 10-K (this “Form 10-K”) include the consolidated financial results of PBFX and that of PBF MLP Predecessor, our predecessor for accounting purposes (our “Predecessor”), for periods presented, as applicable, related to the historical results of the Acquisitions from PBF prior to the effective date of each transaction with the exception of the Delaware Ethanol Storage Facility (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements), which is considered an asset purchase. The consolidated balance sheets as of December 31, 2019 and 2018 present solely the consolidated financial position of PBFX. PBFX recorded the Acquisitions from PBF at PBF Energy’s historical book value, as the acquisitions were treated as a reorganization of entities under common control. The financial statements of the Contributed Assets have been prepared from the separate records maintained by subsidiaries of PBF Energy and may not necessarily be indicative of the conditions that would have existed or the results of operations if they were operated as an unaffiliated company. Portions of certain expenses represent allocations made from corporate expenses applicable to PBF Energy as a whole. Refer to Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements for further discussion.

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF ACCOUNTING POLICIES	SUMMARY OF ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with United States of America (“U.S.”) generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Business Combinations The Partnership uses the acquisition method of accounting for third-party acquisitions for the recognition of assets acquired and liabilities assumed in business combinations 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. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, the Partnership obtains the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While the Partnership’s management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions. Certain of the Partnership’s acquisitions may include earn-out provisions or other forms of contingent consideration. As of the acquisition date, the Partnership records contingent consideration, as applicable, at the estimated fair value of expected future payments associated with the earn-out. Any changes to the recorded fair value of contingent consideration, subsequent to the measurement period, will be recognized as earnings in the period in which it occurs. The Acquisitions from PBF were transfers between entities under common control. Accordingly, the Partnership records the net assets that were acquired from PBF Energy on its consolidated balance sheets at PBF Energy’s historical carrying value rather than fair value. Reclassifications Certain amounts previously reported in the Partnership’s consolidated financial statements for prior periods have been reclassified to conform to the presentation within this Annual Report on Form 10-K. These reclassifications include the separation of “Accounts payable” and “Accrued liabilities” into two line items within the Partnership’s consolidated balance sheets and statements of cash flows, as well as the corresponding statements within Note 15 “Consolidating Financial Statements of PBF Logistics” of the Notes to Consolidated Financial Statements. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less, but exclude debt or equity securities classified as U.S. Treasury Securities (“marketable securities”). Property, Plant and Equipment Property, plant and equipment are recorded at cost. PBFX capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. PBFX capitalizes the interest cost associated with major construction projects based on the effective interest rate of its total borrowings. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. PBFX’s depreciable property, plant and equipment are comprised of storage, pipelines, terminals and equipment which are depreciated using the straight-line method over estimated useful lives of 3 - 25 years . Goodwill Goodwill, related to an acquisition, is calculated as the excess of the purchase price over the fair value of the identifiable net assets and is carried at cost. Goodwill is not amortized for financial reporting purposes; however, it is subject to annual assessment to determine if an impairment of goodwill has occurred. The Partnership performs this impairment review annually as of July 1 or in any period prior to the annual assessment in which the Partnership experiences any circumstances that would indicate an impairment exists, such as disruptions in its business or other significant declines in results. An impairment loss is recorded if the implied fair value of the reporting unit is less than the carrying value. Reporting units are based on a component of the business with discrete financial information that management reviews on a regular basis. The Partnership reviews its reporting units on an annual basis. Intangibles The Partnership’s intangibles are comprised of customer relationships and customer contracts, which were acquired in connection with certain acquisitions, all of which were recorded at their estimated fair value at the date of acquisition. Intangibles with definite lives are amortized using the straight-line method over their relative estimated useful life, or the period of which they provide an economic benefit. The customer relationships estimated useful life was determined to be 10 years and the customer contracts estimated useful lives were determined to be 3 - 13 years, based on the specific contract intangible. Intangible assets are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. Long-Lived Assets PBFX reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results. Asset Retirement Obligations PBFX records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time PBFX incurs that liability, which is generally when the asset is purchased, constructed or leased. PBFX records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, PBFX will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of PBFX’s asset retirement obligations are based on its legal obligation to perform remedial activity when it permanently ceases operations of the long-lived assets. PBFX therefore considers the settlement date of these obligations to be indeterminable. Accordingly, PBFX cannot calculate an associated asset retirement liability for these obligations at this time. PBFX will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable. As of and for the periods ended December 31, 2019 and 2018 , the Partnership had no asset retirement obligations. Product Imbalances The Partnership incurs product imbalances as a result of tank storage volume fluctuations at certain of its terminals. Fluctuations are due to differences in the measurements of actual product stored as compared to total consigned volumes per the customer. The Partnership uses a year-to-date weighted average market price to value our assets and liabilities related to product imbalances. Product imbalance liabilities are included in “Accrued liabilities” and product imbalance assets are included in “Prepaids and other current assets” in the Partnership’s consolidated balance sheets. As of and for the periods ended December 31, 2019 and 2018 , the imbalance amounts were immaterial. Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and the impact that current regulations may have on our remediation plans. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of PBFX’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties. Revenue Recognition PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, pipeline, storage and processing services based on the greater of the contractual minimum volume commitment (“MVC”), as applicable, or the delivery of actual volumes transferred based on contractual rates applied to throughput volumes. Prior to the IPO and effective date of the Acquisitions from PBF, a majority of PBFX’s assets were part of the integrated operations of PBF Energy. With the exception of the DCR Products Pipeline and Paulsboro Lube Oil Terminal (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements), PBF Energy generally recognized only the costs associated with these assets. Following the closing of the IPO and Acquisitions from PBF, PBFX’s revenue was generated by commercial agreements with subsidiaries of PBF Energy. In addition, PBFX generates third-party revenue from certain of its assets. Billings to PBFX’s third-party customers for throughput services are billed monthly for actual totals shipped through the terminals. A portion of the fee-based agreements provide for fixed demand charges, which are recognized as revenue pursuant to the contract terms. Billings to third-party customers for tank lease obligations occur in the prior month and are recorded as deferred revenue, which is recognized in the period in which the customer receives such storage services. Unit-Based Compensation PBF GP provides unit-based compensation to certain officers, non-employee directors and seconded employees of our general partner or its affiliates, consisting of phantom units. The fair value of PBFX’s phantom units are measured based on the fair market value of the underlying common units on the date of the grant based on the common unit closing price on the grant date. The estimated fair value of PBFX’s phantom units is amortized over the vesting period using the straight-line method. Awards typically vest over a four -year service period, subject to acceleration if certain conditions are met. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations. Net Income Per Unit In addition to the common and subordinated units (prior to the June 1, 2017 subordinated units conversion into common units), PBFX has identified the general partner interest and incentive distribution rights (prior to the IDR Restructuring, as defined below) as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners. Net income per unit applicable to limited partners (including common and subordinated unitholders, prior to the subordinated units conversion to common units) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units (prior to the subordinated units conversion to common units). 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”). 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. Net income (loss) attributable to the Acquisitions from PBF prior to the effective date of each transaction was allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss); therefore, there is no retrospective adjustment to previously reported net income per unit. Fair Value of Financial Instruments The estimated fair value of cash, accounts receivable, certain other current assets, accounts payable, certain accrued expenses and other current liabilities approximates their carrying value reflected in the Consolidated Financial Statements because of the short-term maturity of the instruments. 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. PBFX uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, PBFX measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements. Income Taxes PBFX is not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account their share of items of income, gain, loss and deduction in computing their federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of PBFX’s assets, the acquisition price of such partner’s units and the taxable income allocation requirements under the Third Amended and Restated Agreement of Limited Partnership of PBF Logistics LP (as amended, the “partnership agreement”). We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units. As PBFX is a limited partnership treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for U.S. federal or state income tax in the accompanying 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 “Leases (Topic 840)” 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 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. Refer to Note 3 “Revenue” of the Notes to 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 consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncement 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 has adopted ASU 2016-13 effective January 1, 2020. The impact of adoption will require additional disclosures, however, there was no impact on the Partnership’s consolidated financial statements.

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Adoption of ASC 606 Prior to January 1, 2018, the Partnership recognized revenue from customers when all of the following criteria were met: (i) persuasive evidence of an exchange arrangement existed, (ii) delivery had occurred or services had been rendered, (iii) the buyer’s price was fixed or determinable and (iv) collectability was reasonably assured. Amounts billed in advance of the period in which the service was rendered or product delivered were recorded as deferred revenue. Effective January 1, 2018, the Partnership adopted ASU No. 2014-09 (Topic 606), “Revenue from Contracts with Customers” (“ASC 606”). As a result, the Partnership has changed the accounting policy for the recognition of revenue from contracts with customers as detailed below. The Partnership adopted ASC 606 using the modified retrospective method, which has been applied for the year ended December 31, 2018. The Partnership has applied ASC 606 only to those contracts that were not complete as of January 1, 2018. As such, the financial information for prior periods has not been adjusted and continues to be reported under Accounting Standards Codification 605 “Revenue Recognition.” The Partnership did not record a cumulative effect adjustment upon initially applying ASC 606 as there was not a significant impact upon adoption; however, the details of significant qualitative and quantitative disclosure changes upon implementing ASC 606 are discussed below. Revenue Recognition Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration the Partnership expects to be entitled to in exchange for those goods or services. As noted in Note 13 “Segment Information” of the Notes to 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: Year Ended December 31, 2019 2018 2017 Transportation and Terminaling Segment Terminaling $ 145,307 $ 120,342 $ 127,547 Pipeline 81,328 78,073 67,273 Other 56,110 51,997 39,518 Total 282,745 250,412 234,338 Storage Segment Storage 51,859 33,028 23,250 Other 5,608 — — Total 57,467 33,028 23,250 Total Revenue $ 340,212 $ 283,440 $ 257,588 PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, pipeline, storage and processing services based on contractual rates applied to the greater of contractual MVCs, as applicable, or actual volumes transferred, stored or processed. 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 consolidated 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. In addition, the Partnership earns storage revenue under its processing agreement at the East Coast Storage Assets (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements). Certain of these contracts contain capacity reservation agreements, under which 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. MVC Payments to be Received As of December 31, 2019 , MVC payments to be received related to noncancelable commercial terminaling, pipeline and storage agreements were as follows: 2020 $ 115,195 2021 111,238 2022 88,793 2023 86,305 2024 85,346 Thereafter 146,753 Total MVC payments to be received (1)(2) $ 633,630 (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 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 varying terms up to fifteen years , including leases of storage, terminaling, pipeline and processing assets. Certain of these leases include options to extend or renew the lease 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 Paulsboro Natural Gas Pipeline (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements), 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. 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 December 31, 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 for every asset class. 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 86% of the undiscounted contractual future rental income from the Partnership’s leased assets. The table below quantifies lease revenue for the periods presented: Year Ended December 31, 2019 2018 Affiliate $ 153,399 $ 133,973 Third-party 24,255 5,243 Total lease revenue $ 177,654 $ 139,216 Undiscounted Cash Flows The table below presents the fixed component of the undiscounted cash flows to be received for each of the periods presented for the Partnership’s operating leases with customers as of December 31, 2019 : 2020 $ 176,785 2021 175,481 2022 156,993 2023 131,012 2024 129,790 Thereafter 225,285 Total undiscounted future cash to be received $ 995,346 Assets Under Lease The Partnership’s assets that are subject to lease are included in “Property, plant and equipment, net” within the Partnership’s consolidated balance sheets. The table below quantifies by property, plant and equipment category the assets that are subject to lease as of December 31, 2019 : December 31, Land $ 98,337 Pipelines 318,459 Terminals and equipment 95,392 Storage facilities 164,841 677,029 Accumulated depreciation (77,243 ) Net assets subject to lease $ 599,786 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 $3,189 and $2,960 as of December 31, 2019 and 2018 , respectively. The increase in the deferred revenue balance as of December 31, 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 the customer and the services offered. The period between invoicing and when payment is due is not significant ( i.e., generally within two months). For certain services and customer types, the Partnership requires payment before the services are performed for the customer. Significant Judgment and Practical Expedients For performance obligations, the Partnership determined that customers are able to obtain control of these services over time. The Partnership determined that these performance obligations, which are satisfied over time, are considered a series that generally have the same pattern of transfer to customers. For stand ready performance obligations, the Partnership generally recognizes revenue over time on a straight-line basis under the time-elapsed output method as the Partnership believes this is a reasonable basis in determining how customers obtain the benefits of the Partnership’s services. For non-stand ready performance obligations, the Partnership generally recognizes revenue over time based on actual performance (current period volumes multiplied by the applicable rate per unit of volume) as the Partnership believes this accurately depicts the transfer of benefits to customers. The Partnership did not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Partnership recognizes revenue at the amount to which the Partnership has the right to invoice for services performed.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Third-Party Acquisitions PBFX accounted for the following third-party acquisitions as business combinations in accordance with GAAP whereby the Partnership recognizes assets acquired and liabilities assumed at their estimated fair values as of the corresponding date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. 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 a purchase and sale 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 recommenced operations in October 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 that was paid one year after closing on October 1, 2019. The consideration was financed through a combination of cash on hand and borrowings under the Partnership’s Revolving Credit Facility (as defined in Note 7 “Debt” of the Notes to Consolidated Financial Statements). The final purchase price and fair value allocation were completed as of September 30, 2019. 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* $ 105,900 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 was included in “Accrued liabilities” within the Partnership’s consolidated balance sheets at December 31, 2018. The remaining $32,000 payment was paid in full on October 1, 2019. ** The short-term Contingent Consideration is included in “Accrued liabilities” and the long-term Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s consolidated balance sheets. The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Accounts receivable $ 436 Prepaids and other current assets 555 Property, plant and equipment 115,621 Intangibles* 13,300 Accounts payable (902 ) Accrued liabilities (1,271 ) Other long-term liabilities (750 ) Fair value of net assets acquired $ 126,989 * Intangibles are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. The East Coast Storage Assets Acquisition includes consideration in the form of the Contingent Consideration. Pursuant to the purchase and sale agreement, the Partnership and Crown Point will share equally in the future operating profits of the restarted assets, as defined in the purchase and sale 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 consolidated balance sheets at December 31, 2018. The results of operations of the East Coast Storage Assets are included in the Partnership’s consolidated financial statements for the full year ended December 31, 2019 . The Partnership’s consolidated financial statements for the year ended December 31, 2018 include the results of operations of the East Coast Storage Assets since October 1, 2018, during which period the East Coast Storage Assets contributed third-party revenue of $5,918 , and net income of $787 . 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. Year Ended December 31, 2018 Year Ended December 31, 2017 (Unaudited) Pro forma revenue $ 300,863 $ 271,667 Pro forma net income attributable to PBF Logistics LP unitholders 67,847 42,931 Pro forma net income available per limited partner unit: Common units - basic $ 1.55 $ 1.02 Common units - diluted 1.55 1.02 Subordinated units - basic and diluted — 1.01 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, 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. (the “Knoxville Terminals Purchase”). 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. The final purchase price and fair value allocation were completed as of December 31, 2018. 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 adjustments 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 consolidated balance sheets. The results of operations of the Knoxville Terminals are included in the Partnership’s consolidated financial statements for the full year ended December 31, 2019 . The Partnership’s consolidated financial statements for the year ended December 31, 2018 include the results of operations of the Knoxville Terminals since April 16, 2018, during which period the Knoxville Terminals contributed affiliate revenue of $652 , third-party revenue of $5,382 , and net income of $2,054 . 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. Year Ended December 31, 2018 Year Ended December 31, 2017 (Unaudited) Pro forma revenue $ 286,970 $ 272,267 Pro forma net income attributable to PBF Logistics LP unitholders 75,862 91,182 Pro forma net income available per limited partner unit: Common units - basic $ 1.74 $ 2.17 Common units - diluted 1.74 2.17 Subordinated units - basic and diluted — 2.15 Toledo Products Terminal Acquisition On April 17, 2017, the Partnership’s wholly-owned subsidiary, PLPT, completed the acquisition of the Toledo, Ohio refined products terminal assets (the “Toledo Products Terminal”) from Sunoco Logistics Partners L.P. (the “Toledo Products Terminal Acquisition”). The Toledo Products Terminal is directly connected to, and currently supplied by, PBF Holding’s Toledo Refinery. The aggregate purchase price for the Toledo Products Terminal Acquisition was $10,000 , plus working capital. The consideration was funded in full with cash on hand. The entire purchase consideration of $10,000 was allocated to “Property, plant and equipment, net” within the Partnership’s consolidated balance sheets. 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 net assets of the Acquisitions from PBF were transferred at their historical carrying value. 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 interest 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 2019 Registered Direct Offering (as defined in Note 8 “Equity” of the Notes to Consolidated Financial Statements) and borrowings under the Partnership’s Revolving Credit Facility. As a result of the TVPC Acquisition, the Partnership owns 100% of the equity interest in TVPC. 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”). PNGPC Acquisition On February 28, 2017, the Partnership closed the acquisition of Paulsboro Natural Gas Pipeline Company LLC (“PNGPC”), which had been contemplated by a contribution agreement dated as of February 15, 2017 between the Partnership and PBF LLC (the “PNGPC Contribution Agreement”). Pursuant to the PNGPC Contribution Agreement, the Partnership, through its wholly-owned subsidiary, PBFX Operating Company LLC (“PBFX Op Co”), acquired from PBF LLC all of the issued and outstanding limited liability company interests of PNGPC (the “PNGPC Acquisition”), which owned and operated an existing interstate natural gas pipeline subject to regulation by the Federal Energy Regulation Commission. In connection with the PNGPC Acquisition, the Partnership constructed a new pipeline to replace the existing pipeline, which commenced services in August 2017 (the “Paulsboro Natural Gas Pipeline”). The Paulsboro Natural Gas Pipeline serves PBF Holding’s Paulsboro Refinery. In consideration for the PNGPC limited liability company interests, the Partnership delivered to PBF LLC (i) an $11,600 intercompany promissory note in favor of Paulsboro Refining Company LLC (“PRC”), a wholly-owned subsidiary of PBF Holding (the “Affiliate Note Payable”), (ii) an expansion rights and right of first refusal agreement in favor of PBF LLC with respect to the Paulsboro Natural Gas Pipeline and (iii) an assignment and assumption agreement with respect to certain outstanding litigation involving PNGPC and the existing pipeline. As a result of the completion of the Paulsboro Natural Gas Pipeline in the fourth quarter of 2017, the Partnership fully repaid the Affiliate Note Payable and related accrued interest. As the Acquisitions from PBF were considered transfers of businesses between entities under common control, the TRLC, CLC, PTC and DSLC net assets were transferred at their historical carrying value of $12,677 as of July 31, 2018. The PNGPC net assets were transferred at their historical carrying value of $11,538 as of February 28, 2017. The historical financial statements have been retrospectively adjusted to reflect the financial position, results of operations and cash flows of TRLC, CLC, PTC and PNGPC. No retrospective adjustments were made regarding DSLC as the Delaware Ethanol Storage Facility was considered an asset purchase. Net income (loss) attributable to TRLC, CLC, PTC and PNGPC prior to their respective effective dates were allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss); therefore, there is no retrospective adjustment to net income per unit. Prior to the TVPC Acquisition, PBFX consolidated TVPC, a variable interest entity with the interest in TVPC not owned by PBFX reflected as a reduction to net income and equity as a noncontrolling interest. In accordance with the Amended and Restated Limited Liability Company Agreement of TVPC, PBFX Op Co serves as TVPC’s managing member. PBFX, through its ownership of PBFX Op Co, has the sole ability to direct the activities of TVPC that most significantly impact its economic performance. PBFX was also considered to be the primary beneficiary for accounting purposes and, as a result, fully consolidated TVPC. TVPC provides transportation and storage services to PBF Holding, primarily under fee-based contracts. Subsequent to the TVPC Acquisition, PBFX owns 100% of the equity interest in TVPC and no longer records a noncontrolling interest related to TVPC. Acquisition Expenses PBFX incurred acquisition-related costs of $1,696 for the year ended December 31, 2019 , primarily consisting of consulting and legal expenses related to the TVPC Acquisition and other pending and non-consummated acquisitions. Acquisition-related costs were $2,896 for the year ended December 31, 2018 , primarily consisting of consulting and legal expenses related to the Knoxville Terminals Purchase, the East Coast Storage Assets Acquisition, the Development Assets Acquisition and other pending and non-consummated acquisitions. Acquisition-related costs were $533 for the year ended December 31, 2017 , primarily consisting of consulting and legal expenses related to the PNGPC Acquisition, the Toledo Products Terminal Acquisition and other pending and non-consummated acquisitions. These costs are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 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: December 31, December 31, Land $ 115,957 $ 115,957 Pipelines 342,533 337,474 Terminals and equipment 315,322 259,441 Storage facilities and processing units 194,843 213,937 Construction in progress 8,093 20,439 976,748 947,248 Accumulated depreciation (122,138 ) (85,131 ) Property, plant and equipment, net $ 854,610 $ 862,117 Capitalized interest in connection with construction during 2019 and 2018 was $526 and $143 , respectively. Depreciation expense was $37,295 , $29,414 and $24,404 for the years ended December 31, 2019 , 2018 and 2017 , respectively.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES Goodwill As of December 31, 2019 , the carrying amount of goodwill was $6,332 , all of which was recorded within the Transportation and Terminaling segment. The Partnership performed its annual goodwill impairment assessment as of July 1, 2019 and determined that the carrying value of goodwill was not impaired. Intangibles The Partnership’s net intangibles consisted of the following: December 31, December 31, Customer contracts $ 13,300 $ 13,300 Customer relationships 5,900 5,900 19,200 19,200 Accumulated amortization (1,701 ) (395 ) Total intangibles, net* $ 17,499 $ 18,805 * Intangibles, net are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. Amortization expense was $1,306 and $395 for the years ended December 31, 2019 and 2018 , respectively. The Partnership estimates amortization expense for the next five years as follows: Year Ending December 31, 2020 $ 5,334 2021 5,334 2022 4,530 2023 501 2024 501

DEBT

DEBT	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
DEBT	DEBT Revolving Credit Facility On May 14, 2014, in connection with the closing of PBFX’s IPO, the Partnership entered into a five -year, $360,000 senior secured revolving credit facility (the “Original Revolving Credit Facility”) with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. On July 30, 2018, the Partnership amended the Original Revolving Credit Facility and entered into an amended and restated revolving credit facility (as amended, the “Revolving Credit Facility”) with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders for an increased capacity of $500,000 . The Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures and for other general partnership purposes. The Partnership has the ability to increase the maximum amount of the Revolving Credit Facility by an aggregate amount of up to $250,000 , to a total facility size of $750,000 , subject to receiving increased commitments from the lenders or other financial institutions and satisfaction of certain conditions. The Revolving Credit Facility includes a $75,000 sublimit for standby letters of credit and a $25,000 sublimit for swingline loans. Obligations under the Revolving Credit Facility are guaranteed by the Partnership’s restricted subsidiaries and secured by a first priority lien on the Partnership’s assets and those of the Partnership’s restricted subsidiaries. The maturity date of the Revolving Credit Facility is July 30, 2023 and may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the Revolving Credit Facility will bear interest either at the Base Rate (as defined in the Revolving Credit Agreement, which is defined below) plus an applicable margin ranging from 0.75% to 1.75% , or at LIBOR (London Interbank Offering Rate) plus an applicable margin ranging from 1.75% to 2.75% . The applicable margin will vary based on the Partnership’s Consolidated Total Leverage Ratio (as defined in the Revolving Credit Agreement). The agreement governing the Revolving Credit Facility (the “Revolving Credit Agreement”) contains affirmative and negative covenants customary for revolving credit facilities of this nature which, among other things, limit or restrict the Partnership’s ability and the ability of its restricted subsidiaries to incur or guarantee debt, incur liens, make investments, make restricted payments, amend material contracts, engage in certain business activities, engage in mergers, consolidations and other organizational changes, sell, transfer or otherwise dispose of assets, enter into burdensome agreements or enter into transactions with affiliates on terms which are not at arm’s length. Additionally, the Partnership is required to maintain the following financial ratios, each as defined in the Revolving Credit Agreement: (a) Consolidated Interest Coverage of at least 2.50 to 1.00, (b) Consolidated Total Leverage of not greater than 4.50 to 1.00 and (c) Consolidated Senior Secured Leverage of not greater than 3.50 to 1.00. The Revolving Credit Agreement contains events of default customary for transactions of its nature, including, but not limited to (and subject to grace periods in certain circumstances), the failure to pay any principal, interest or fees when due, failure to perform or observe any covenant contained in the Revolving Credit Agreement or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in the Partnership’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the Revolving Credit Agreement, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against the Partnership and the collateral as may be available to the lenders under the Revolving Credit Agreement and related documentation or applicable law. At December 31, 2019 , PBFX had $283,000 of borrowings and $4,768 of letters of credit outstanding under the Revolving Credit Facility. Senior Notes On May 12, 2015, the Partnership entered into an indenture (as supplemented by the supplemental indenture for the additional notes, the “Indenture”) among the Partnership, PBF Logistics Finance Corporation, a Delaware corporation and wholly-owned subsidiary of the Partnership (“PBF Logistics Finance,” and together with the Partnership, the “Issuers”), the Guarantors (as defined below) and Deutsche Bank Trust Company Americas, as Trustee, under which the Issuers issued $350,000 in aggregate principal amount of 6.875% Senior Notes due 2023. On October 6, 2017, the Partnership entered into a supplemental indenture for the purpose of issuing an additional $175,000 in aggregate principal amount of 6.875% Senior Notes due 2023 (together with the initially issued notes, the “2023 Notes”). The additional amount of 2023 Notes were issued at 102% of face value with an effective interest rate of 6.442% . The additional amount of 2023 Notes are treated as a single series with the initially issued 2023 Notes and have the same terms as those of the initially issued 2023 Notes, except that (a) the additional amount of 2023 Notes are subject to a separate registration rights agreement, which was filed and deemed effective on April 2, 2018, and the exchange was finalized in May 2018, and (b) the additional amount of 2023 Notes were issued initially under CUSIP numbers different from the initially issued 2023 Notes. At December 31, 2019 , PBFX had $525,000 of borrowings outstanding under the 2023 Notes. The 2023 Notes are guaranteed on a senior unsecured basis by Delaware City Logistics Company LLC (“DCLC”), Delaware Pipeline Company LLC (“DPC”), Delaware City Terminaling Company LLC (“DCTC”), Toledo Terminaling Company LLC (“Toledo Terminaling”), PLPT, PBFX Op Co, TVPC, PNGPC, TRLC, CLC, PTC, DSLC and CPI (collectively, the “Guarantors” and each a “Guarantor”). 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. The 2023 Notes are general senior unsecured obligations of the Issuers and are equal in right of payment with all of the Issuers’ existing and future senior indebtedness, including amounts outstanding under the Revolving Credit Facility. The 2023 Notes are effectively subordinated to all of the Issuers’ and the Guarantors’ existing and future secured debt, including the Revolving Credit Facility, to the extent of the value of the assets securing that secured debt and will be structurally subordinated to all indebtedness of the Partnership’s subsidiaries that do not guarantee the 2023 Notes. The 2023 Notes will mature on May 15, 2023. The 2023 Notes will be senior to any future subordinated indebtedness the Issuers may incur. The Partnership pays interest on the 2023 Notes semi-annually in cash in arrears on May 15 and November 15 of each year. The Indenture contains customary terms, events of default and covenants for transactions of this nature. These covenants include limitations on the Partnership’s and its restricted subsidiaries’ ability to, among other things: (i) make investments, (ii) incur additional indebtedness or issue preferred units, (iii) pay dividends or make distributions on units or redeem or repurchase our subordinated debt, (iv) create liens, (v) incur dividend or other payment restrictions affecting subsidiaries, (vi) sell assets, (vii) merge or consolidate with other entities and (viii) enter into transactions with affiliates. These covenants are subject to a number of important limitations and exceptions. The Issuers may redeem all or part of the 2023 Notes, in each case at the redemption prices described in the Indenture, together with any accrued and unpaid interest to the date of redemption. If the Partnership undergoes certain change of control events, holders of the 2023 Notes will have the right to require the Issuers to purchase all or any part of the 2023 Notes at a price equal to 101% of the aggregate principal amount of the 2023 Notes, together with any accrued and unpaid interest to the date of purchase. In connection with certain asset dispositions, the Issuers will be required to use the net cash proceeds of the asset dispositions (subject to a right to reinvest such net cash proceeds) to make an offer to purchase the 2023 Notes at 100% of the principal amount, together with any accrued and unpaid interest to the date of purchase. The Issuers may issue additional notes, from time to time, pursuant to the Indenture. Fair Value Measurement 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 on short-term floating market interest rates. The estimated fair value of 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 $542,966 at December 31, 2019 . The carrying value and fair value of PBFX’s debt, exclusive of unamortized debt issuance costs and unamortized premium on the additional 2023 Notes, was $808,000 and $825,966 as of December 31, 2019 and $681,000 and $671,336 as of December 31, 2018 , respectively. Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2020 $ — 2021 — 2022 — 2023 808,000 2024 — Thereafter — Total debt outstanding 808,000 Unamortized debt issuance costs (8,125 ) Unamortized 2023 Notes premium 2,229 Net carrying value of debt $ 802,104

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
EQUITY	EQUITY PBFX had 32,176,404 common units held by the public outstanding as of December 31, 2019 . PBF LLC owns 29,953,631 PBFX common units constituting an aggregate of 48.2% of PBFX’s limited partner interest as of December 31, 2019 . On June 1, 2017, the requirements under PBFX’s partnership agreement for the conversion of all subordinated units into common units were satisfied and the subordination period ended. As a result, each of the Partnership’s 15,886,553 outstanding subordinated units converted on a one-for-one basis into common units and began participating pro rata with the other common units in distributions of available cash. The conversion did not impact the amount of the cash distribution paid or the total number of the Partnership’s outstanding units representing limited partner interests. 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: Year Ended December 31, 2019 2018 Balance at beginning of period 45,348,663 41,900,708 Vesting of phantom units, net of forfeitures 195,872 178,071 New units issued 16,585,500 3,269,884 Balance at end of period 62,130,035 45,348,663 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 “2019 Registered Direct Offering”) for gross proceeds of approximately $135,000 . The 2019 Registered Direct Offering closed on April 29, 2019. On July 16, 2018, the Partnership entered into a common unit purchase agreement with certain funds managed by Tortoise Capital Advisors, L.L.C. providing for the issuance and sale in a registered direct offering (the “2018 Registered Direct Offering”) of an aggregate of 1,775,750 common units representing limited partner interests for gross proceeds of $35,000 . The 2018 Registered Direct Offering closed on July 30, 2018. On July 31, 2018, the Partnership issued 1,494,134 common units representing limited partner interests, having an aggregate value of $31,586 , to PBF LLC in connection with the Development Assets Acquisition. Additionally, 292,341 , 233,993 and 217,171 of the Partnership’s phantom units issued under the PBFX 2014 Long-Term Incentive Plan (as amended, “LTIP”) vested and were converted into common units held by certain directors, officers and current and former employees of PBFX’s general partner or its affiliates during the years ended December 31, 2019 , 2018 and 2017 , respectively. Holders of any additional common units PBFX issues will be entitled to share equally with the then-existing common unitholders in PBFX’s distributions of available cash. Refer to Note 9 “Unit-Based Compensation” of the Notes to Consolidated Financial Statements for further information. Noncontrolling Interest Prior to the TVPC Acquisition, PBFX’s wholly-owned subsidiary, PBFX Op Co, held a 50% controlling equity 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 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 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. Allocations of Net Income PBFX’s partnership agreement contains provisions for the allocation of net income and loss to the unitholders. For purposes of maintaining partner capital accounts, PBFX’s partnership agreement specifies that items of income and loss shall be allocated among the partners in accordance with their respective percentage interest. Normal allocations according to percentage interests are made after giving effect, if any, to priority income allocations in an amount equal to incentive cash distributions allocated 100% to PBF LLC. 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. The tables below summarize PBFX’s 2019 and 2018 quarterly cash distributions declared: 2019 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 1 May 15 May 30 $ 0.5100 Second quarter August 1 August 15 August 30 0.5150 Third quarter October 31 November 14 November 26 0.5200 Fourth quarter February 13, 2020 February 25, 2020 March 17, 2020 0.5200 Total $ 2.0650 2018 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 3 May 15 May 30 $ 0.4900 Second quarter August 2 August 15 August 30 0.4950 Third quarter October 31 November 15 November 30 0.5000 Fourth quarter February 14, 2019 March 1, 2019 March 14, 2019 0.5050 Total $ 1.9900 The allocations of total quarterly distributions to general and limited partners for the years ended December 31, 2019 and 2018 are shown in the table below. The Partnership’s distributions are declared subsequent to quarter end; therefore, the table represents total estimated distributions applicable to the period in which the distributions were earned: Year Ended December 31, 2019 2018 IDR - PBF LLC (1) $ — $ 10,011 Limited partners’ distributions: Common 129,892 95,120 Total distributions $ 129,892 $ 105,131 Total cash distributions (2) $ 128,266 $ 103,679 (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.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
UNIT-BASED COMPENSATION	UNIT-BASED COMPENSATION PBF GP’s board of directors adopted the LTIP in connection with the completion of the IPO and subsequently amended the LTIP effective April 18, 2019. The LTIP is for the benefit of employees, consultants, service providers and non-employee directors of PBFX’s general partner and its affiliates. Under the LTIP, PBFX issues phantom unit awards to certain directors, officers and seconded employees of our general partner or its affiliates and its employees as compensation. The fair value of each phantom unit on the grant date is equal to the market price of PBFX’s common units on that date. The estimated fair value of PBFX’s phantom units is amortized using the straight-line method over the vesting period of four years, subject to acceleration if certain conditions are met. Total unrecognized compensation cost related to PBFX’s nonvested phantom units totaled $7,496 as of December 31, 2019 and is expected to be recognized over a weighted-average period of four years. The fair value of nonvested service phantom units outstanding as of December 31, 2019 totaled $15,823 . Unit-based compensation expense related to the Partnership was $6,765 , $5,757 and $5,345 for the years ended December 31, 2019 , 2018 and 2017 , respectively. These expenses are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations. There was no accelerated vesting of phantom units for the years ended December 31, 2019 , 2018 and 2017 . A summary of PBFX’s unit award activity for the years ended December 31, 2019 , 2018 and 2017 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 564,880 $ 22.47 Granted 319,940 20.97 Vested (217,171 ) 23.15 Forfeited (24,875 ) 21.23 Nonvested at December 31, 2017 642,774 21.54 Granted 328,052 19.95 Vested (233,993 ) 22.71 Forfeited (20,125 ) 18.81 Nonvested at December 31, 2018 716,708 20.53 Granted 343,848 21.39 Vested (292,341 ) 20.20 Forfeited (6,375 ) 20.31 Nonvested at December 31, 2019 761,840 $ 20.77 PBFX’s LTIP provide for the issuance of distribution equivalent rights (“DERs”) in connection with phantom unit awards. A DER entitles the participant, upon vesting of the related phantom units, to a mandatory cash payment equal to the product of the number of vested phantom unit awards and the cash distribution per common unit paid by PBFX to its common unitholders during the vesting period. Cash payments made in connection with DERs are charged to partners’ equity, accrued and paid upon vesting.

NET INCOME PER UNIT

NET INCOME PER UNIT	12 Months Ended
	Dec. 31, 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. Diluted net income per unit excludes the effects of 5,500 , 20,750 and 92,166 phantom units because they were anti-dilutive for the years ended December 31, 2019 , 2018 and 2017 , respectively. Basic and diluted net income per unit applicable to subordinated limited partners are the same because there are no potentially dilutive subordinated units outstanding. In addition to the common and subordinated units (prior to the subordinated units conversion to 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 period. On June 1, 2017, following the May 31, 2017 payment of the cash distribution attributable to the second quarter of 2017, the requirements under PBFX’s partnership agreement for the conversion of all subordinated units into common units were satisfied and the subordination period for such subordinated units ended. As a result, in the second quarter of 2017, each of the Partnership’s 15,886,553 outstanding subordinated units converted on a one-for-one basis into common units and began participating pro rata with the other common units in distributions of available cash. The conversion did not impact the amount of the cash distribution paid or the total number of the Partnership’s outstanding units representing limited partner interests. The Partnership’s net income was allocated to the general partner, the limited partners, including the holder of the subordinated units through May 31, 2017 and IDR holder, in accordance with the partnership agreement. Refer to Note 8 “Equity” of the Notes to Consolidated Financial Statements for descriptions of the Partnership’s recent equity activity. 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 tables show the calculation of net income per limited partner unit: Year Ended December 31, 2019 Net income attributable to the partners: Distributions declared $ 129,892 Earnings less distributions (29,604 ) Net income attributable to the partners $ 100,288 Weighted-average units outstanding - basic 58,583,231 Weighted-average units outstanding - diluted 58,687,945 Net income per limited partner unit - basic $ 1.71 Net income per limited partner unit - diluted 1.71 Year Ended December 31, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared (1) $ 95,120 $ 10,011 $ 105,131 Earnings less distributions (19,670 ) — (19,670 ) Net income attributable to the partners (1) $ 75,450 $ 10,011 $ 85,461 Weighted-average units outstanding - basic 43,646,997 Weighted-average units outstanding - diluted 43,731,299 Net income per limited partner unit - basic $ 1.73 Net income per limited partner unit - diluted 1.73 (1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018. Year Ended December 31, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 73,322 $ 7,308 $ 9,055 $ 89,685 Earnings less distributions 3,897 6,855 — 10,752 Net income attributable to the partners $ 77,219 $ 14,163 $ 9,055 $ 100,437 Weighted-average units outstanding - basic 35,505,446 6,572,245 Weighted-average units outstanding - diluted 35,568,760 6,572,245 Net income per limited partner unit - basic $ 2.17 $ 2.15 Net income per limited partner unit - diluted 2.17 2.15

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The DCR Rail Terminal and the DCR West Rack are collocated with PBF Holding’s Delaware City Refinery and are located in Delaware’s coastal zone where certain activities are regulated under the Delaware Coastal Zone Act (the “CZA”). Therefore, determinations regarding the CZA that impact the Delaware City Refinery may potentially adversely impact the Partnership’s assets even if the Partnership is not directly involved. The Delaware City Refinery appealed a Notice of Penalty Assessment and Secretary’s Order issued in March 2017 (the “2017 Secretary’s Order”), including a $150 fine, alleging violation of a 2013 Secretary’s Order authorizing crude oil shipment by barge (the “2013 Secretary’s Order”). The Delaware Department of Natural Resources and Environmental Control (“DNREC”) asserted that the Delaware City Refinery had violated the 2013 Secretary’s Order by allegedly failing to make timely and full disclosure to DNREC about the nature and extent of certain shipments and allegedly misrepresenting the number of shipments that went to other facilities. The Notice of Penalty Assessment and 2017 Secretary’s Order conclude that the 2013 Secretary’s Order was violated by the Delaware City Refinery by shipping crude oil from the Partnership’s Delaware City assets to three locations other than PBF Holding’s Paulsboro Refinery, on 15 days in 2014, making a total of 17 separate barge shipments containing approximately 35,700,000 gallons of crude oil in total. On April 28, 2017, the Delaware City Refinery appealed the Notice of Penalty Assessment and 2017 Secretary’s Order. On March 5, 2018, the Notice of Penalty Assessment was settled by DNREC, the Delaware Attorney General and the Delaware City Refinery for $100 . The Delaware City Refinery made no admissions with respect to the alleged violations and agreed to request a CZA status decision prior to making crude oil shipments to destinations other than the Paulsboro Refinery. The Delaware City Refinery has paid the penalty. The CZA status decision request was submitted to DNREC and the outstanding appeal was withdrawn as required under the settlement agreement. DNREC has confirmed that the Delaware City Refinery has fully satisfied its obligations under the settlement agreement, and therefore that the resolution of liability provided under the settlement agreement has taken effect. On December 28, 2016, DNREC issued a CZA permit (the “Ethanol Permit”) to the Delaware City Refinery allowing the utilization of existing tanks and existing marine loading equipment at their existing facilities to enable denatured ethanol to be loaded from storage tanks to marine vessels and shipped to offsite facilities. On January 13, 2017, the issuance of the Ethanol Permit was appealed by two environmental groups. On February 27, 2017, the Coastal Zone Industrial Board (the “Coastal Zone Board”) held a public hearing and dismissed the appeal, determining that the appellants did not have standing. The appellants filed an appeal of the Coastal Zone Board’s decision with the Delaware Superior Court (the “Superior Court”) on March 30, 2017. On January 19, 2018, the Superior Court rendered an Opinion regarding the decision of the Coastal Zone Board to dismiss the appeal of the Ethanol Permit for the ethanol project. The judge determined that the record created by the Coastal Zone Board was insufficient for the Superior Court to make a decision, and therefore remanded the case back to the Coastal Zone Board to address the deficiency in the record. Specifically, the Superior Court directed the Coastal Zone Board to address any evidence concerning whether the appellants’ claimed injuries would be affected by the increased quantity of ethanol shipments. On remand, the Coastal Zone Board met on January 28, 2019 and reversed its previous decision on standing, ruling that the appellants have standing to appeal the issuance of the Ethanol Permit. The parties to the action have filed a joint motion with the Coastal Zone Board, requesting that the Coastal Zone Board concur with the parties’ proposal to secure from the Superior Court confirmation that all rights and claims are preserved for any subsequent appeal to the Superior Court, and that the matter then be scheduled for a hearing on the merits before the Coastal Zone Board. That joint motion remains pending before the Coastal Zone Board. On October 19, 2017, the Delaware City Refinery received approval from DNREC for the construction and operation of the ethanol marketing project to allow for a combined total loading of up to 10,000 barrels per day (“bpd”), on an annual average basis, of ethanol on to marine vessels at the marine piers and the terminal truck loading rack, subject to certain operational and emissions limitations as well as other conditions. On the same date, DCLC received DNREC approval for the construction of (i) four additional loading arms for each of lanes 4, 10 and 11 for purposes of loading ethanol at its truck loading rack and (ii) a vapor vacuum control system for loading lanes connected to the existing vapor recovery unit located at its terminal in Delaware City. This approval is also subject to certain operational and emission limitations as well as other conditions. During 2018, EPA conducted certain evaluations of the ambient air in the vicinity of one of PBFX’s terminals. PBFX and EPA agreed to resolve EPA’s allegations through execution of an Administrative Consent Order (the “ACO”). The ACO, effective on November 13, 2019, provides for PBFX to make a civil penalty payment of $226 , and commit to certain injunctive relief, notably including the installation and operation of a thermal oxidizer to reduce the emissions to the atmosphere of volatile organic compound emissions collected from certain existing tanks. Pursuant to the terms of the ACO, PBFX does not admit the factual or legal allegations, nor any liability for noncompliance as alleged by EPA. 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 $2,347 and $2,587 as of December 31, 2019 and 2018 , respectively, related to existing environmental liabilities. During the first quarter of 2019, the Partnership notified certain agencies of an oil sheen present in the Schuylkill River near one of its facilities. Clean-up, identification and mitigation of the source were immediately initiated. The Partnership is working on a remedial investigation and action plan with the state agency. Although response activities are nearly complete, remediation costs will not be finalized until the action plan is complete. Incremental costs are not expected to be material to the Partnership. Contingent Consideration In connection with the East Coast Storage Assets Acquisition, the purchase and sale agreement between the Partnership and Crown Point included a provision for the Contingent Consideration. Pursuant to the purchase and sale agreement, the Partnership and Crown Point will share equally in the future operating profits of the restarted assets, as defined in the purchase and sale agreement, over a contractual term of up to three years starting in 2019. The Contingent Consideration recorded was $26,086 as of December 31, 2019 ( $21,100 as of December 31, 2018 ) representing the present value of expected future payments discounted at a blended rate of 8.79% . The short-term Contingent Consideration is included in “Accrued liabilities” and the long-term Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s consolidated balance sheets. At December 31, 2019 , the estimated undiscounted liability totaled $30,596 based on the Partnership’s anticipated total annual earn-out payments. The acquired idled assets that are subject to the Contingent Consideration recommenced operations in October 2019.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 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, which generally include MVCs 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. These commercial agreements (as defined in the table below) with PBF Holding include: Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 8 months N/A 125,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement (c) 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility (c) 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months See note See note Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (e) 5/1/2016 Various (f) Evergreen 15,000 bpd (g) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (f) Evergreen 350,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (c) 8/31/2016 10 years 2 x 5 50,000 bpd Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling (continued) Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (c) 8/31/2016 10 years 2 x 5 75,000 bpd (i) PBFX or PBF Holding can declare Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank (c) 8/31/2016 10 years 2 x 5 55,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank (c) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank (c) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Services Agreement (c)(j) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (k) Knoxville Terminals Agreement- Tank Lease (c) 4/16/2018 5 years Evergreen 115,334 barrels (h) Toledo Rail Loading Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 Various (l) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd Delaware City Terminaling Services Agreement (m) 1/1/2022 4 years 2 x 5 95,000 bpd Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (c) 12/12/2014 10 years 2 x 5 3,849,271 barrels (h) PBFX or PBF Holding can declare Chalmette Storage Agreement (c) See note 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement 1/1/2019 8 years Evergreen 2,953,725 barrels (h) ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement, each between DCTC and PBF Holding, with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. Effective January 1, 2019, the existing Amended and Restated Rail Agreements were further amended for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets. (c) These commercial agreements with PBF Holding are considered leases. (d) In connection with the inclusion of an additional destination at the Magellan connection under the Delaware Pipeline Services Agreement, 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. (e) Subsequent to the Toledo Products Terminal Acquisition, the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements. (f) The East Coast Terminals related party agreements include varying initial term lengths, ranging from one to five years. (g) The East Coast Terminals Terminaling Services Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals’ Paulsboro, New Jersey location and PBF Holding’s Paulsboro Refinery, with a 15,000 bpd MVC. (h) Reflects the overall capacity as stipulated by the storage agreement. The storage MVC is subject to the effective operating capacity of each tank, which can be impacted by routine tank maintenance and other factors. PBF Holding’s available shell capacity may be subject to change as agreed to by the Partnership and PBF Holding. (i) 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. (j) In August 2017, the Paulsboro Natural Gas Pipeline commenced service. Concurrent with the commencement of operations, a new services agreement was entered into between PNGPC and PRC regarding the Paulsboro Natural Gas Pipeline. (k) The minimum throughput revenue commitment for the Knoxville Terminals Agreement- Terminaling Services is $894 for year one, $1,788 for year two and $2,683 for year three and thereafter. (l) Under the Toledo Rail Loading Agreement, PBF Holding has minimum throughput commitments for (i) 30 railcars per day of products and (ii) 11.5 railcars per day of premium products. The Toledo Rail Loading Agreement also specifies a maximum throughput rate of 50 railcars per day. (m) 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. (n) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017. Omnibus Agreement 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”) for the provision of executive management services and support for accounting and finance, legal, human resources, information technology, environmental, health and safety, and other administrative functions, as well as (i) PBF LLC’s agreement not to compete with the Partnership under certain circumstances, subject to certain exceptions, (ii) the Partnership’s right of first offer for ten years to acquire certain logistics assets retained by PBF Energy following PBFX’s IPO, including certain logistics assets that PBF LLC or its subsidiaries may construct or acquire in the future, subject to certain exceptions, and (iii) a license to use the PBF Logistics trademark and name. The annual fee under the Omnibus Agreement for the year ended December 31, 2019 was $7,748 , inclusive of obligations under the Omnibus Agreement to reimburse PBF LLC for certain compensation and benefit costs of employees who devoted more than 50% of their time to PBFX during the year ended December 31, 2019. The annual fee was increased to $8,275 effective as of January 1, 2020, inclusive of estimated obligations under the Omnibus Agreement to reimburse PBF LLC for certain compensation and benefit costs of employees who devote more than 50% of their time to PBFX for the year ending December 31, 2020. Services Agreement 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. For the year ended December 31, 2019, we paid an annual fee of $8,617 to PBF Holding pursuant to the Services Agreement and expect to pay the same annual fee to PBF Holding pursuant to the Services Agreement for the year ending December 31, 2020. The Services Agreement will terminate upon the termination of the Omnibus Agreement, provided that the Partnership may terminate any service on 30-days’ notice. Distributions In connection with the Partnership’s quarterly distributions, the Partnership distributed $61,405 and $50,599 to PBF LLC for the years ended December 31, 2019 and 2018 , respectively. During the five months ended May 31, 2019 and the year ended December 31, 2018 , TVPC distributed $8,500 and $20,250 , respectively, to each of its members, which included TVP Holding, a subsidiary of PBF Holding. Subsequent to the closing of the TVPC Acquisition on May 31, 2019, PBFX owns 100% of the equity interest in TVPC. 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: Year Ended December 31, 2019 2018 2017 Revenue $ 300,877 $ 259,426 $ 240,654 Operating and maintenance expenses 8,617 7,477 6,626 General and administrative expenses 7,748 7,468 6,899

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 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. 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 does not have any foreign operations. 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 and other facilities capable of processing crude oil and 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, storage and processing services. The commercial agreements with PBF Holding are described in Note 12 “Related Party Transactions” of the Notes to Consolidated Financial Statements. 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. Year Ended December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 282,745 $ 57,467 $ — $ 340,212 Depreciation and amortization 27,826 10,775 — 38,601 Income (loss) from operations 163,036 20,751 (24,515 ) 159,272 Other expense — — 51,103 51,103 Capital expenditures 16,886 14,860 — 31,746 Year Ended December 31, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 250,412 $ 33,028 $ — $ 283,440 Depreciation and amortization 24,899 4,910 — 29,809 Income (loss) from operations 149,337 15,904 (21,371 ) 143,870 Other expense — — 43,033 43,033 Capital expenditures, including acquisitions 97,077 78,619 — 175,696 Year Ended December 31, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 234,338 $ 23,250 $ — $ 257,588 Depreciation and amortization 21,650 2,754 — 24,404 Income (loss) from operations 146,803 12,860 (16,284 ) 143,379 Other expense — — 33,363 33,363 Capital expenditures, including acquisitions 59,119 31,139 — 90,258 Balance at December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 726,374 $ 228,495 $ 18,133 $ 973,002 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	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On February 13, 2020, PBF GP’s board of directors announced a cash distribution, based on the results of the fourth quarter of 2019 , of $0.5200 per unit. The distribution is payable on March 17, 2020 to PBFX unitholders of record at the close of business on February 25, 2020.

CONSOLIDATING FINANCIAL STATEME

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	12 Months Ended
	Dec. 31, 2019
GUARANTOR FOOTNOTE [Abstract]
CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS	CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS DCLC, DPC, DCTC, Toledo Terminaling, PLPT, PBFX Op Co, TVPC, PNGPC, 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 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 consolidated financial statements, which are included in its Annual Report on Form 10-K. 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 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. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING BALANCE SHEET December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 16,629 $ 18,337 $ — $ — $ 34,966 Accounts receivable - affiliates 194 47,862 — — 48,056 Accounts receivable — 7,351 — — 7,351 Prepaids and other current assets 1,310 2,518 — — 3,828 Due from related parties 207,290 788,430 — (995,720 ) — Total current assets 225,423 864,498 — (995,720 ) 94,201 Property, plant and equipment, net — 854,610 — — 854,610 Goodwill — 6,332 — — 6,332 Other non-current assets — 17,859 — — 17,859 Investment in subsidiaries 1,481,822 — — (1,481,822 ) — Total assets $ 1,707,245 $ 1,743,299 $ — $ (2,477,542 ) $ 973,002 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,746 $ 4,708 $ — $ — $ 6,454 Accounts payable 384 9,840 — — 10,224 Accrued liabilities 9,498 18,341 — — 27,839 Deferred revenue — 3,189 — — 3,189 Due to related parties 788,430 207,290 — (995,720 ) — Total current liabilities 800,058 243,368 — (995,720 ) 47,706 Long-term debt 802,104 — — — 802,104 Other long-term liabilities — 18,109 — — 18,109 Total liabilities 1,602,162 261,477 — (995,720 ) 867,919 Commitments and contingencies (Note 11) Equity: Net investment — 1,481,822 — (1,481,822 ) — Common unitholders 105,083 — — — 105,083 Total equity 105,083 1,481,822 — (1,481,822 ) 105,083 Total liabilities and equity $ 1,707,245 $ 1,743,299 $ — $ (2,477,542 ) $ 973,002 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS 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 11) 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 CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2019 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 300,877 $ — $ — $ 300,877 Third-party — 39,335 — — 39,335 Total revenue — 340,212 — — 340,212 Costs and expenses: Operating and maintenance expenses — 118,614 — — 118,614 General and administrative expenses 24,515 — — — 24,515 Depreciation and amortization — 38,601 — — 38,601 Change in contingent consideration — (790 ) — — (790 ) Total costs and expenses 24,515 156,425 — — 180,940 Income (loss) from operations (24,515 ) 183,787 — — 159,272 Other income (expense): Equity in earnings of subsidiaries 181,848 — — (181,848 ) — Interest expense, net (46,555 ) — — — (46,555 ) Amortization of loan fees and debt premium (1,780 ) — — — (1,780 ) Accretion on discounted liabilities (829 ) (1,939 ) — — (2,768 ) Net income 108,169 181,848 — (181,848 ) 108,169 Less: Net income attributable to noncontrolling interest — 7,881 — — 7,881 Net income attributable to PBF Logistics LP unitholders $ 108,169 $ 173,967 $ — $ (181,848 ) $ 100,288 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2018 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 259,426 $ — $ — $ 259,426 Third-party — 24,014 — — 24,014 Total revenue — 283,440 — — 283,440 Costs and expenses: Operating and maintenance expenses — 88,390 — — 88,390 General and administrative expenses 21,371 — — — 21,371 Depreciation and amortization — 29,809 — — 29,809 Total costs and expenses 21,371 118,199 — — 139,570 Income (loss) from operations (21,371 ) 165,241 — — 143,870 Other income (expense): Equity in earnings of subsidiaries 164,737 — — (164,737 ) — Interest expense, net (40,541 ) — — — (40,541 ) Amortization of loan fees and debt premium (1,717 ) — — — (1,717 ) Accretion on discounted liabilities (271 ) (504 ) — — (775 ) Net income 100,837 164,737 — (164,737 ) 100,837 Less: Net loss attributable to Predecessor — (2,443 ) — — (2,443 ) Less: Net income attributable to noncontrolling interest — 17,819 — — 17,819 Net income attributable to the partners 100,837 149,361 — (164,737 ) 85,461 Less: Net income attributable to the IDR holder 10,011 — — — 10,011 Net income attributable to PBF Logistics LP unitholders $ 90,826 $ 149,361 $ — $ (164,737 ) $ 75,450 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2017 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 240,654 $ — $ — $ 240,654 Third-party — 16,934 — — 16,934 Total revenue — 257,588 — — 257,588 Costs and expenses: Operating and maintenance expenses — 73,521 — — 73,521 General and administrative expenses 16,284 — — — 16,284 Depreciation and amortization — 24,404 — — 24,404 Total costs and expenses 16,284 97,925 — — 114,209 Income (loss) from operations (16,284 ) 159,663 — — 143,379 Other income (expense): Equity in earnings of subsidiaries 159,663 — — (159,663 ) — Interest expense, net (31,875 ) — — — (31,875 ) Amortization of loan fees and debt premium (1,488 ) — — — (1,488 ) Net income 110,016 159,663 — (159,663 ) 110,016 Less: Net loss attributable to Predecessor — (4,986 ) — — (4,986 ) Less: Net income attributable to noncontrolling interest — 14,565 — — 14,565 Net income attributable to the partners 110,016 150,084 — (159,663 ) 100,437 Less: Net income attributable to the IDR holder 9,055 — — — 9,055 Net income attributable to PBF Logistics LP unitholders $ 100,961 $ 150,084 $ — $ (159,663 ) $ 91,382 CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 108,169 $ 181,848 $ — $ (181,848 ) $ 108,169 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 38,601 — — 38,601 Amortization of loan fees and debt premium 1,780 — — — 1,780 Accretion on discounted liabilities 829 1,939 — — 2,768 Unit-based compensation expense 6,765 — — — 6,765 Change in contingent consideration — (790 ) — — (790 ) Equity in earnings of subsidiaries (181,848 ) — — 181,848 — Changes in operating assets and liabilities: Accounts receivable - affiliates (185 ) (10,819 ) — — (11,004 ) Accounts receivable 365 445 — — 810 Prepaids and other current assets (173 ) (299 ) — — (472 ) Accounts payable - affiliates 507 (2,152 ) — — (1,645 ) Accounts payable (792 ) 6,356 — — 5,564 Accrued liabilities (751 ) 1,260 — — 509 Amounts due to (from) related parties 181,148 (181,148 ) — — — Deferred revenue — 229 — — 229 Other assets and liabilities (2,043 ) (234 ) — — (2,277 ) Net cash provided by operating activities 113,771 35,236 — — 149,007 Cash flows from investing activities: Expenditures for property, plant and equipment — (31,746 ) — — (31,746 ) Investment in subsidiaries (4,725 ) — — 4,725 — Net cash used in investing activities $ (4,725 ) $ (31,746 ) $ — $ 4,725 $ (31,746 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Proceeds from issuance of common units $ 132,483 $ — $ — $ — $ 132,483 Acquisition of TVPC noncontrolling interest (200,000 ) — — — (200,000 ) Distributions to unitholders (123,910 ) — — — (123,910 ) Distributions to TVPC members — (8,500 ) — — (8,500 ) Deferred payment for the East Coast Storage Assets Acquisition (32,000 ) — — — (32,000 ) Contribution from parent — 4,725 — (4,725 ) — Proceeds from revolving credit facility 228,000 — — — 228,000 Repayment of revolving credit facility (101,000 ) — — — (101,000 ) Deferred financing costs and other — 2,724 — — 2,724 Net cash used in financing activities (96,427 ) (1,051 ) — (4,725 ) (102,203 ) Net change in cash and cash equivalents 12,619 2,439 — — 15,058 Cash and cash equivalents, beginning of period 4,010 15,898 — — 19,908 Cash and cash equivalents, end of period $ 16,629 $ 18,337 $ — $ — $ 34,966 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 100,837 $ 164,737 $ — $ (164,737 ) $ 100,837 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 29,809 — — 29,809 Amortization of loan fees and debt premium 1,717 — — — 1,717 Accretion on discounted liabilities 271 504 — — 775 Unit-based compensation expense 5,757 — — — 5,757 Equity in earnings of subsidiaries (164,737 ) — — 164,737 — Changes in operating assets and liabilities: Accounts receivable - affiliates (8 ) 3,773 — — 3,765 Accounts receivable (365 ) (5,723 ) — — (6,088 ) Prepaids and other current assets (566 ) (113 ) — — (679 ) Accounts payable - affiliates (783 ) 530 — — (253 ) Accounts payable 1,021 (1,985 ) — — (964 ) Accrued liabilities 330 (1,702 ) — — (1,372 ) Amounts due to (from) related parties 75,417 (75,417 ) — — — Deferred revenue — 1,522 — — 1,522 Other assets and liabilities (1,114 ) (571 ) — — (1,685 ) Net cash provided by operating activities 17,777 115,364 — — 133,141 Cash flows from investing activities: Expenditures for property, plant and equipment — (42,351 ) — — (42,351 ) Knoxville Terminals Purchase — (58,356 ) — — (58,356 ) East Coast Storage Assets Acquisition — (74,989 ) — — (74,989 ) Investment in subsidiaries (83,524 ) — — 83,524 — Net cash used in investing activities $ (83,524 ) $ (175,696 ) $ — $ 83,524 $ (175,696 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Proceeds from issuance of common units $ 34,820 $ — $ — $ — $ 34,820 Distributions to unitholders (98,786 ) — — — (98,786 ) Distributions to TVPC members — (20,250 ) — — (20,250 ) Contribution from parent — 87,725 — (83,524 ) 4,201 Proceeds from revolving credit facility 170,000 — — — 170,000 Repayment of revolving credit facility (43,700 ) — — — (43,700 ) Deferred financing costs and other (3,486 ) — — — (3,486 ) Net cash provided by financing activities 58,848 67,475 — (83,524 ) 42,799 Net change in cash and cash equivalents (6,899 ) 7,143 — — 244 Cash and cash equivalents, beginning of period 10,909 8,755 — — 19,664 Cash and cash equivalents, end of period $ 4,010 $ 15,898 $ — $ — $ 19,908 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 110,016 $ 159,663 $ — $ (159,663 ) $ 110,016 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 24,404 — — 24,404 Amortization of loan fees and debt premium 1,488 — — — 1,488 Unit-based compensation expense 5,345 — — — 5,345 Equity in earnings of subsidiaries (159,663 ) — — 159,663 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 (4,078 ) — — (3,954 ) Accounts receivable — 2,871 — — 2,871 Prepaids and other current assets (265 ) 226 — — (39 ) Accounts payable - affiliates 352 369 — — 721 Accounts payable 105 21 — — 126 Accrued liabilities 206 (2,418 ) — — (2,212 ) Amounts due to (from) related parties 82,873 (82,873 ) — — — Deferred revenue — 486 — — 486 Other assets and liabilities (957 ) (113 ) — — (1,070 ) Net cash provided by operating activities 39,624 98,558 — — 138,182 Cash flows from investing activities: Expenditures for property, plant and equipment — (80,161 ) — — (80,161 ) Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Purchases of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (11,072 ) — — 11,072 — Net cash provided by (used in) investing activities $ 28,952 $ (90,258 ) $ — $ 11,072 $ (50,234 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (85,430 ) $ — $ — $ — $ (85,430 ) Distributions to TVPC members — (21,544 ) — — (21,544 ) Contribution from parent — 21,511 — (11,072 ) 10,439 Proceeds from issuance of senior notes 178,500 — — — 178,500 Repayment of term loan (39,664 ) — — — (39,664 ) Proceeds from revolving credit facility 20,000 — — — 20,000 Repayment of revolving credit facility (179,500 ) — — — (179,500 ) Repayment of Affiliate Note Payable — (11,600 ) — — (11,600 ) Deferred financing costs and other (3,706 ) — — — (3,706 ) Net cash used in financing activities (109,800 ) (11,633 ) — (11,072 ) (132,505 ) Net change in cash and cash equivalents (41,224 ) (3,333 ) — — (44,557 ) Cash and cash equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and cash equivalents, end of period $ 10,909 $ 8,755 $ — $ — $ 19,664

QUARTERLY FINANCIAL DATA - (UNA

QUARTERLY FINANCIAL DATA - (UNAUDITED) QUARTERLY FINANCIAL DATA - (UNAUDITED)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA - (UNAUDITED)	QUARTERLY FINANCIAL DATA (UNAUDITED) The following table summarizes quarterly financial data for the years ended December 31, 2019 and 2018 (in thousands, except per unit amounts). 2019 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 78,845 $ 82,750 $ 86,377 $ 92,240 Income from operations 34,198 37,763 44,390 42,921 Net income 22,076 25,328 30,994 29,771 Net income attributable to PBF Logistics LP unitholders 17,357 22,166 30,994 29,771 Net income per limited partner unit: Common - basic $ 0.35 $ 0.37 $ 0.50 $ 0.48 Common - diluted 0.35 0.37 0.50 0.48 2018 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 64,740 $ 68,099 $ 70,556 $ 80,045 Income from operations 33,926 33,796 37,577 38,571 Net income 23,978 23,371 27,010 26,478 Net income attributable to PBF Logistics LP unitholders 18,280 16,677 18,724 21,769 Net income per limited partner unit: Common - basic $ 0.43 $ 0.39 $ 0.42 $ 0.48 Common - diluted 0.43 0.39 0.42 0.48

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with United States of America (“U.S.”) generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Business Combinations	Business Combinations The Partnership uses the acquisition method of accounting for third-party acquisitions for the recognition of assets acquired and liabilities assumed in business combinations 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. Significant judgment is required in estimating the fair value of assets acquired. As a result, in the case of significant acquisitions, the Partnership obtains the assistance of third-party valuation specialists in estimating fair values of tangible and intangible assets based on available historical information and on expectations and assumptions about the future, considering the perspective of marketplace participants. While the Partnership’s management believes those expectations and assumptions are reasonable, they are inherently uncertain. Unanticipated market or macroeconomic events and circumstances may occur, which could affect the accuracy or validity of the estimates and assumptions. Certain of the Partnership’s acquisitions may include earn-out provisions or other forms of contingent consideration. As of the acquisition date, the Partnership records contingent consideration, as applicable, at the estimated fair value of expected future payments associated with the earn-out. Any changes to the recorded fair value of contingent consideration, subsequent to the measurement period, will be recognized as earnings in the period in which it occurs. The Acquisitions from PBF were transfers between entities under common control. Accordingly, the Partnership records the net assets that were acquired from PBF Energy on its consolidated balance sheets at PBF Energy’s historical carrying value rather than fair value.
Reclassifications	Reclassifications Certain amounts previously reported in the Partnership’s consolidated financial statements for prior periods have been reclassified to conform to the presentation within this Annual Report on Form 10-K. These reclassifications include the separation of “Accounts payable” and “Accrued liabilities” into two line items within the Partnership’s consolidated balance sheets and statements of cash flows, as well as the corresponding statements within Note 15 “Consolidating Financial Statements of PBF Logistics” of the Notes to Consolidated Financial Statements.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, demand deposits, and short-term investments with original maturities of three months or less, but exclude debt or equity securities classified as U.S. Treasury Securities (“marketable securities”).
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. PBFX capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. PBFX capitalizes the interest cost associated with major construction projects based on the effective interest rate of its total borrowings. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. PBFX’s depreciable property, plant and equipment are comprised of storage, pipelines, terminals and equipment which are depreciated using the straight-line method over estimated useful lives of 3 - 25 years .
Goodwill	Goodwill Goodwill, related to an acquisition, is calculated as the excess of the purchase price over the fair value of the identifiable net assets and is carried at cost. Goodwill is not amortized for financial reporting purposes; however, it is subject to annual assessment to determine if an impairment of goodwill has occurred. The Partnership performs this impairment review annually as of July 1 or in any period prior to the annual assessment in which the Partnership experiences any circumstances that would indicate an impairment exists, such as disruptions in its business or other significant declines in results. An impairment loss is recorded if the implied fair value of the reporting unit is less than the carrying value. Reporting units are based on a component of the business with discrete financial information that management reviews on a regular basis. The Partnership reviews its reporting units on an annual basis.
Intangibles	Intangibles The Partnership’s intangibles are comprised of customer relationships and customer contracts, which were acquired in connection with certain acquisitions, all of which were recorded at their estimated fair value at the date of acquisition. Intangibles with definite lives are amortized using the straight-line method over their relative estimated useful life, or the period of which they provide an economic benefit. The customer relationships estimated useful life was determined to be 10 years and the customer contracts estimated useful lives were determined to be 3 - 13 years, based on the specific contract intangible. Intangible assets are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.
Long-Lived Assets	Long-Lived Assets PBFX reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in business circumstances indicate the net book values of the assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results.
Asset Retirement Obligations	Asset Retirement Obligations PBFX records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time PBFX incurs that liability, which is generally when the asset is purchased, constructed or leased. PBFX records the liability when it has a legal or contractual obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, PBFX will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of PBFX’s asset retirement obligations are based on its legal obligation to perform remedial activity when it permanently ceases operations of the long-lived assets. PBFX therefore considers the settlement date of these obligations to be indeterminable. Accordingly, PBFX cannot calculate an associated asset retirement liability for these obligations at this time. PBFX will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable. As of and for the periods ended December 31, 2019 and 2018 , the Partnership had no asset retirement obligations.
Product Imbalances	Product Imbalances The Partnership incurs product imbalances as a result of tank storage volume fluctuations at certain of its terminals. Fluctuations are due to differences in the measurements of actual product stored as compared to total consigned volumes per the customer. The Partnership uses a year-to-date weighted average market price to value our assets and liabilities related to product imbalances. Product imbalance liabilities are included in “Accrued liabilities” and product imbalance assets are included in “Prepaids and other current assets” in the Partnership’s consolidated balance sheets. As of and for the periods ended December 31, 2019 and 2018 , the imbalance amounts were immaterial.
Environmental Matters	Environmental Matters Liabilities for future remediation costs are recorded when environmental assessments and/or remedial efforts are probable and the costs can be reasonably estimated. Other than for assessments, the timing and magnitude of these accruals generally are based on the completion of investigations or other studies or a commitment to a formal plan of action. Environmental liabilities are based on best estimates of probable future costs using currently available technology and the impact that current regulations may have on our remediation plans. The measurement of environmental remediation liabilities may be discounted to reflect the time value of money if the aggregate amount and timing of cash payments of the liabilities are fixed or reliably determinable. The actual settlement of PBFX’s liability for environmental matters could materially differ from its estimates due to a number of uncertainties such as the extent of contamination, changes in environmental laws and regulations, potential improvements in remediation technologies and the participation of other responsible parties.
Revenue Recognition	Revenue Recognition PBFX recognizes revenue by charging fees for crude oil and refined products terminaling, pipeline, storage and processing services based on the greater of the contractual minimum volume commitment (“MVC”), as applicable, or the delivery of actual volumes transferred based on contractual rates applied to throughput volumes. Prior to the IPO and effective date of the Acquisitions from PBF, a majority of PBFX’s assets were part of the integrated operations of PBF Energy. With the exception of the DCR Products Pipeline and Paulsboro Lube Oil Terminal (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements), PBF Energy generally recognized only the costs associated with these assets. Following the closing of the IPO and Acquisitions from PBF, PBFX’s revenue was generated by commercial agreements with subsidiaries of PBF Energy. In addition, PBFX generates third-party revenue from certain of its assets. Billings to PBFX’s third-party customers for throughput services are billed monthly for actual totals shipped through the terminals. A portion of the fee-based agreements provide for fixed demand charges, which are recognized as revenue pursuant to the contract terms. Billings to third-party customers for tank lease obligations occur in the prior month and are recorded as deferred revenue, which is recognized in the period in which the customer receives such storage services.
Unit-Based Compensation	Unit-Based Compensation PBF GP provides unit-based compensation to certain officers, non-employee directors and seconded employees of our general partner or its affiliates, consisting of phantom units. The fair value of PBFX’s phantom units are measured based on the fair market value of the underlying common units on the date of the grant based on the common unit closing price on the grant date. The estimated fair value of PBFX’s phantom units is amortized over the vesting period using the straight-line method. Awards typically vest over a four -year service period, subject to acceleration if certain conditions are met. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations.
Net Income Per Unit	Net Income Per Unit In addition to the common and subordinated units (prior to the June 1, 2017 subordinated units conversion into common units), PBFX has identified the general partner interest and incentive distribution rights (prior to the IDR Restructuring, as defined below) as participating securities and uses the two-class method when calculating the net income per unit applicable to limited partners. Net income per unit applicable to limited partners (including common and subordinated unitholders, prior to the subordinated units conversion to common units) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common and subordinated units (prior to the subordinated units conversion to common units). 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”). 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. Net income (loss) attributable to the Acquisitions from PBF prior to the effective date of each transaction was allocated entirely to PBF GP as if only PBF GP had rights to that net income (loss); therefore, there is no retrospective adjustment to previously reported net income per unit.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The estimated fair value of cash, accounts receivable, certain other current assets, accounts payable, certain accrued expenses and other current liabilities approximates their carrying value reflected in the Consolidated Financial Statements because of the short-term maturity of the instruments.
Fair Value Measurement	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. PBFX uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, PBFX measures fair value using Level 1 inputs because they generally provide the most reliable evidence of fair value. In some valuations, the inputs may fall into different levels in the hierarchy. In these cases, the asset or liability level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements.
Income Taxes	Income Taxes PBFX is not a taxable entity for federal income tax purposes or the income taxes of those states that follow the federal income tax treatment of partnerships. Instead, for purposes of these income taxes, each partner of the Partnership is required to take into account their share of items of income, gain, loss and deduction in computing their federal and state income tax liabilities, regardless of whether cash distributions are made to such partner by the Partnership. The taxable income reportable to each partner takes into account differences between the tax basis and fair market value of PBFX’s assets, the acquisition price of such partner’s units and the taxable income allocation requirements under the Third Amended and Restated Agreement of Limited Partnership of PBF Logistics LP (as amended, the “partnership agreement”). We are unable to readily determine the net difference in the bases of our assets and liabilities for financial and tax reporting purposes because individual unitholders have different investment bases depending upon the timing and price of acquisition of their partnership units. As PBFX is a limited partnership treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for U.S. federal or state income tax in the accompanying financial statements.
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 “Leases (Topic 840)” 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 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. Refer to Note 3 “Revenue” of the Notes to 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 consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncement 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 has adopted ASU 2016-13 effective January 1, 2020. The impact of adoption will require additional disclosures, however, there was no impact on the Partnership’s consolidated financial statements.

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	Year Ended December 31, 2019 2018 2017 Transportation and Terminaling Segment Terminaling $ 145,307 $ 120,342 $ 127,547 Pipeline 81,328 78,073 67,273 Other 56,110 51,997 39,518 Total 282,745 250,412 234,338 Storage Segment Storage 51,859 33,028 23,250 Other 5,608 — — Total 57,467 33,028 23,250 Total Revenue $ 340,212 $ 283,440 $ 257,588
Schedule of Future Minimum Volume Commitments to be received [Table Text Block]	2020 $ 115,195 2021 111,238 2022 88,793 2023 86,305 2024 85,346 Thereafter 146,753 Total MVC payments to be received (1)(2) $ 633,630
Operating Lease, Lease Income [Table Text Block]	he table below quantifies lease revenue for the periods presented: Year Ended December 31, 2019 2018 Affiliate $ 153,399 $ 133,973 Third-party 24,255 5,243 Total lease revenue $ 177,654 $ 139,216
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 periods presented for the Partnership’s operating leases with customers as of December 31, 2019 : 2020 $ 176,785 2021 175,481 2022 156,993 2023 131,012 2024 129,790 Thereafter 225,285 Total undiscounted future cash to be received $ 995,346
Assets Under Lease [Table Text Block]	The table below quantifies by property, plant and equipment category the assets that are subject to lease as of December 31, 2019 : December 31, Land $ 98,337 Pipelines 318,459 Terminals and equipment 95,392 Storage facilities 164,841 677,029 Accumulated depreciation (77,243 ) Net assets subject to lease $ 599,786

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2019
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Schedule of consideration transferred	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* $ 105,900 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 was included in “Accrued liabilities” within the Partnership’s consolidated balance sheets at December 31, 2018. The remaining $32,000 payment was paid in full on October 1, 2019. ** The short-term Contingent Consideration is included in “Accrued liabilities” and the long-term Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s consolidated balance sheets.
Schedule of assets acquired and liabilities assumed	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* $ 105,900 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 was included in “Accrued liabilities” within the Partnership’s consolidated balance sheets at December 31, 2018. The remaining $32,000 payment was paid in full on October 1, 2019. ** The short-term Contingent Consideration is included in “Accrued liabilities” and the long-term Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s consolidated balance sheets. The following table summarizes the final amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Fair Value Allocation Accounts receivable $ 436 Prepaids and other current assets 555 Property, plant and equipment 115,621 Intangibles* 13,300 Accounts payable (902 ) Accrued liabilities (1,271 ) Other long-term liabilities (750 ) Fair value of net assets acquired $ 126,989 * Intangibles are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.
Schedule of pro forma information	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. Year Ended December 31, 2018 Year Ended December 31, 2017 (Unaudited) Pro forma revenue $ 300,863 $ 271,667 Pro forma net income attributable to PBF Logistics LP unitholders 67,847 42,931 Pro forma net income available per limited partner unit: Common units - basic $ 1.55 $ 1.02 Common units - diluted 1.55 1.02 Subordinated units - basic and diluted — 1.01
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Schedule of consideration transferred	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 adjustments 356 Total consideration $ 58,356
Schedule of assets acquired and liabilities assumed	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 consolidated balance sheets.
Schedule of pro forma information	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. Year Ended December 31, 2018 Year Ended December 31, 2017 (Unaudited) Pro forma revenue $ 286,970 $ 272,267 Pro forma net income attributable to PBF Logistics LP unitholders 75,862 91,182 Pro forma net income available per limited partner unit: Common units - basic $ 1.74 $ 2.17 Common units - diluted 1.74 2.17 Subordinated units - basic and diluted — 2.15

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment, net consisted of the following: December 31, December 31, Land $ 115,957 $ 115,957 Pipelines 342,533 337,474 Terminals and equipment 315,322 259,441 Storage facilities and processing units 194,843 213,937 Construction in progress 8,093 20,439 976,748 947,248 Accumulated depreciation (122,138 ) (85,131 ) Property, plant and equipment, net $ 854,610 $ 862,117

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	he Partnership’s net intangibles consisted of the following: December 31, December 31, Customer contracts $ 13,300 $ 13,300 Customer relationships 5,900 5,900 19,200 19,200 Accumulated amortization (1,701 ) (395 ) Total intangibles, net* $ 17,499 $ 18,805 * Intangibles, net are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The Partnership estimates amortization expense for the next five years as follows: Year Ending December 31, 2020 $ 5,334 2021 5,334 2022 4,530 2023 501 2024 501

DEBT MATURITIES (Tables)

DEBT MATURITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt	Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2020 $ — 2021 — 2022 — 2023 808,000 2024 — Thereafter — Total debt outstanding 808,000 Unamortized debt issuance costs (8,125 ) Unamortized 2023 Notes premium 2,229 Net carrying value of debt $ 802,104

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of changes in common units outstanding	The following table presents changes in PBFX common units outstanding: Year Ended December 31, 2019 2018 Balance at beginning of period 45,348,663 41,900,708 Vesting of phantom units, net of forfeitures 195,872 178,071 New units issued 16,585,500 3,269,884 Balance at end of period 62,130,035 45,348,663
Schedule of distributions made to limited partners	The tables below summarize PBFX’s 2019 and 2018 quarterly cash distributions declared: 2019 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 1 May 15 May 30 $ 0.5100 Second quarter August 1 August 15 August 30 0.5150 Third quarter October 31 November 14 November 26 0.5200 Fourth quarter February 13, 2020 February 25, 2020 March 17, 2020 0.5200 Total $ 2.0650 2018 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 3 May 15 May 30 $ 0.4900 Second quarter August 2 August 15 August 30 0.4950 Third quarter October 31 November 15 November 30 0.5000 Fourth quarter February 14, 2019 March 1, 2019 March 14, 2019 0.5050 Total $ 1.9900
Schedule of distributions made to unitholders	the table represents total estimated distributions applicable to the period in which the distributions were earned: Year Ended December 31, 2019 2018 IDR - PBF LLC (1) $ — $ 10,011 Limited partners’ distributions: Common 129,892 95,120 Total distributions $ 129,892 $ 105,131 Total cash distributions (2) $ 128,266 $ 103,679 (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.

UNIT-BASED COMPENSATION (Tables

UNIT-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of unit award activity	A summary of PBFX’s unit award activity for the years ended December 31, 2019 , 2018 and 2017 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at December 31, 2016 564,880 $ 22.47 Granted 319,940 20.97 Vested (217,171 ) 23.15 Forfeited (24,875 ) 21.23 Nonvested at December 31, 2017 642,774 21.54 Granted 328,052 19.95 Vested (233,993 ) 22.71 Forfeited (20,125 ) 18.81 Nonvested at December 31, 2018 716,708 20.53 Granted 343,848 21.39 Vested (292,341 ) 20.20 Forfeited (6,375 ) 20.31 Nonvested at December 31, 2019 761,840 $ 20.77

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Summary of calculation of net income per unit	The following tables show the calculation of net income per limited partner unit: Year Ended December 31, 2019 Net income attributable to the partners: Distributions declared $ 129,892 Earnings less distributions (29,604 ) Net income attributable to the partners $ 100,288 Weighted-average units outstanding - basic 58,583,231 Weighted-average units outstanding - diluted 58,687,945 Net income per limited partner unit - basic $ 1.71 Net income per limited partner unit - diluted 1.71 Year Ended December 31, 2018 Limited Partner Common Units IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared (1) $ 95,120 $ 10,011 $ 105,131 Earnings less distributions (19,670 ) — (19,670 ) Net income attributable to the partners (1) $ 75,450 $ 10,011 $ 85,461 Weighted-average units outstanding - basic 43,646,997 Weighted-average units outstanding - diluted 43,731,299 Net income per limited partner unit - basic $ 1.73 Net income per limited partner unit - diluted 1.73 (1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018. Year Ended December 31, 2017 Limited Partner Common Units Limited Partner Subordinated Units – PBF LLC IDRs - PBF LLC Total Net income attributable to the partners: Distributions declared $ 73,322 $ 7,308 $ 9,055 $ 89,685 Earnings less distributions 3,897 6,855 — 10,752 Net income attributable to the partners $ 77,219 $ 14,163 $ 9,055 $ 100,437 Weighted-average units outstanding - basic 35,505,446 6,572,245 Weighted-average units outstanding - diluted 35,568,760 6,572,245 Net income per limited partner unit - basic $ 2.17 $ 2.15 Net income per limited partner unit - diluted 2.17 2.15

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of commercial agreements	A summary of revenue and expense transactions with the Partnership’s affiliates, including expenses directly charged and allocated to the Partnership, is as follows: Year Ended December 31, 2019 2018 2017 Revenue $ 300,877 $ 259,426 $ 240,654 Operating and maintenance expenses 8,617 7,477 6,626 General and administrative expenses 7,748 7,468 6,899 These commercial agreements (as defined in the table below) with PBF Holding include: Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 8 months N/A 125,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement (c) 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility (c) 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months See note See note Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (e) 5/1/2016 Various (f) Evergreen 15,000 bpd (g) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (f) Evergreen 350,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (c) 8/31/2016 10 years 2 x 5 50,000 bpd Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling (continued) Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (c) 8/31/2016 10 years 2 x 5 75,000 bpd (i) PBFX or PBF Holding can declare Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank (c) 8/31/2016 10 years 2 x 5 55,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank (c) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank (c) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Services Agreement (c)(j) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (k) Knoxville Terminals Agreement- Tank Lease (c) 4/16/2018 5 years Evergreen 115,334 barrels (h) Toledo Rail Loading Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 Various (l) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd Delaware City Terminaling Services Agreement (m) 1/1/2022 4 years 2 x 5 95,000 bpd Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (c) 12/12/2014 10 years 2 x 5 3,849,271 barrels (h) PBFX or PBF Holding can declare Chalmette Storage Agreement (c) See note 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement 1/1/2019 8 years Evergreen 2,953,725 barrels (h) ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement, each between DCTC and PBF Holding, with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. Effective January 1, 2019, the existing Amended and Restated Rail Agreements were further amended for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets. (c) These commercial agreements with PBF Holding are considered leases. (d) In connection with the inclusion of an additional destination at the Magellan connection under the Delaware Pipeline Services Agreement, 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. (e) Subsequent to the Toledo Products Terminal Acquisition, the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements. (f) The East Coast Terminals related party agreements include varying initial term lengths, ranging from one to five years. (g) The East Coast Terminals Terminaling Services Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals’ Paulsboro, New Jersey location and PBF Holding’s Paulsboro Refinery, with a 15,000 bpd MVC. (h) Reflects the overall capacity as stipulated by the storage agreement. The storage MVC is subject to the effective operating capacity of each tank, which can be impacted by routine tank maintenance and other factors. PBF Holding’s available shell capacity may be subject to change as agreed to by the Partnership and PBF Holding. (i) 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. (j) In August 2017, the Paulsboro Natural Gas Pipeline commenced service. Concurrent with the commencement of operations, a new services agreement was entered into between PNGPC and PRC regarding the Paulsboro Natural Gas Pipeline. (k) The minimum throughput revenue commitment for the Knoxville Terminals Agreement- Terminaling Services is $894 for year one, $1,788 for year two and $2,683 for year three and thereafter. (l) Under the Toledo Rail Loading Agreement, PBF Holding has minimum throughput commitments for (i) 30 railcars per day of products and (ii) 11.5 railcars per day of premium products. The Toledo Rail Loading Agreement also specifies a maximum throughput rate of 50 railcars per day. (m) 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. (n) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017.
Schedule of revenue and expense transactions with affiliates	A summary of revenue and expense transactions with the Partnership’s affiliates, including expenses directly charged and allocated to the Partnership, is as follows: Year Ended December 31, 2019 2018 2017 Revenue $ 300,877 $ 259,426 $ 240,654 Operating and maintenance expenses 8,617 7,477 6,626 General and administrative expenses 7,748 7,468 6,899 These commercial agreements (as defined in the table below) with PBF Holding include: Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling Amended and Restated Rail Agreements (b) 5/8/2014 7 years, 8 months N/A 125,000 bpd PBFX or PBF Holding can declare Toledo Truck Unloading & Terminaling Services Agreement (c) 5/8/2014 7 years, 8 months 2 x 5 5,500 bpd Toledo Storage Facility Storage and Terminaling Services Agreement- Terminaling Facility (c) 12/12/2014 10 years 2 x 5 4,400 bpd Delaware Pipeline Services Agreement 5/15/2015 10 years, 8 months 2 x 5 50,000 bpd Delaware Pipeline Services Agreement- Magellan Connection 11/1/2016 2 years, 5 months See note See note Delaware City Truck Loading Services Agreement- Gasoline 5/15/2015 10 years, 8 months 2 x 5 30,000 bpd Delaware City Truck Loading Services Agreement- LPGs 5/15/2015 10 years, 8 months 2 x 5 5,000 bpd East Coast Terminals Terminaling Services Agreements (e) 5/1/2016 Various (f) Evergreen 15,000 bpd (g) East Coast Terminals Tank Lease Agreements 5/1/2016 Various (f) Evergreen 350,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- North Pipeline (c) 8/31/2016 10 years 2 x 5 50,000 bpd Agreements Initiation Date Initial Term Renewals (a) MVC Force Majeure Transportation and Terminaling (continued) Torrance Valley Pipeline Transportation Services Agreement- South Pipeline (c) 8/31/2016 10 years 2 x 5 75,000 bpd (i) PBFX or PBF Holding can declare Torrance Valley Pipeline Transportation Services Agreement- Midway Storage Tank (c) 8/31/2016 10 years 2 x 5 55,000 barrels (h) Torrance Valley Pipeline Transportation Services Agreement- Emidio Storage Tank (c) 8/31/2016 10 years 2 x 5 900,000 barrels per month Torrance Valley Pipeline Transportation Services Agreement- Belridge Storage Tank (c) 8/31/2016 10 years 2 x 5 770,000 barrels per month Paulsboro Natural Gas Pipeline Services Agreement (c)(j) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (k) Knoxville Terminals Agreement- Tank Lease (c) 4/16/2018 5 years Evergreen 115,334 barrels (h) Toledo Rail Loading Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 Various (l) Chalmette Terminal Throughput Agreement 7/31/2018 1 year Evergreen N/A Chalmette Rail Unloading Agreement 7/31/2018 7 years, 5 months 2 x 5 7,600 bpd DSL Ethanol Throughput Agreement (c) 7/31/2018 7 years, 5 months 2 x 5 5,000 bpd Delaware City Terminaling Services Agreement (m) 1/1/2022 4 years 2 x 5 95,000 bpd Storage Toledo Storage Facility Storage and Terminaling Services Agreement- Storage Facility (c) 12/12/2014 10 years 2 x 5 3,849,271 barrels (h) PBFX or PBF Holding can declare Chalmette Storage Agreement (c) See note 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement 1/1/2019 8 years Evergreen 2,953,725 barrels (h) ___________________ (a) PBF Holding has the option to extend the agreements for up to two additional five -year terms, as applicable. (b) The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement, each between DCTC and PBF Holding, with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. Effective January 1, 2019, the existing Amended and Restated Rail Agreements were further amended for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets. (c) These commercial agreements with PBF Holding are considered leases. (d) In connection with the inclusion of an additional destination at the Magellan connection under the Delaware Pipeline Services Agreement, 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. (e) Subsequent to the Toledo Products Terminal Acquisition, the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements. (f) The East Coast Terminals related party agreements include varying initial term lengths, ranging from one to five years. (g) The East Coast Terminals Terminaling Services Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals’ Paulsboro, New Jersey location and PBF Holding’s Paulsboro Refinery, with a 15,000 bpd MVC. (h) Reflects the overall capacity as stipulated by the storage agreement. The storage MVC is subject to the effective operating capacity of each tank, which can be impacted by routine tank maintenance and other factors. PBF Holding’s available shell capacity may be subject to change as agreed to by the Partnership and PBF Holding. (i) 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. (j) In August 2017, the Paulsboro Natural Gas Pipeline commenced service. Concurrent with the commencement of operations, a new services agreement was entered into between PNGPC and PRC regarding the Paulsboro Natural Gas Pipeline. (k) The minimum throughput revenue commitment for the Knoxville Terminals Agreement- Terminaling Services is $894 for year one, $1,788 for year two and $2,683 for year three and thereafter. (l) Under the Toledo Rail Loading Agreement, PBF Holding has minimum throughput commitments for (i) 30 railcars per day of products and (ii) 11.5 railcars per day of premium products. The Toledo Rail Loading Agreement also specifies a maximum throughput rate of 50 railcars per day. (m) 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. (n) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Year Ended December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 282,745 $ 57,467 $ — $ 340,212 Depreciation and amortization 27,826 10,775 — 38,601 Income (loss) from operations 163,036 20,751 (24,515 ) 159,272 Other expense — — 51,103 51,103 Capital expenditures 16,886 14,860 — 31,746 Year Ended December 31, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 250,412 $ 33,028 $ — $ 283,440 Depreciation and amortization 24,899 4,910 — 29,809 Income (loss) from operations 149,337 15,904 (21,371 ) 143,870 Other expense — — 43,033 43,033 Capital expenditures, including acquisitions 97,077 78,619 — 175,696 Year Ended December 31, 2017 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 234,338 $ 23,250 $ — $ 257,588 Depreciation and amortization 21,650 2,754 — 24,404 Income (loss) from operations 146,803 12,860 (16,284 ) 143,379 Other expense — — 33,363 33,363 Capital expenditures, including acquisitions 59,119 31,139 — 90,258 Balance at December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 726,374 $ 228,495 $ 18,133 $ 973,002 Balance at December 31, 2018 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 731,505 $ 219,326 $ 5,522 $ 956,353

CONSOLIDATING FINANCIAL STATE_2

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS (Tables)	12 Months Ended
	Dec. 31, 2019
GUARANTOR FOOTNOTE [Abstract]
Condensed Balance Sheet	December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total ASSETS Current assets: Cash and cash equivalents $ 16,629 $ 18,337 $ — $ — $ 34,966 Accounts receivable - affiliates 194 47,862 — — 48,056 Accounts receivable — 7,351 — — 7,351 Prepaids and other current assets 1,310 2,518 — — 3,828 Due from related parties 207,290 788,430 — (995,720 ) — Total current assets 225,423 864,498 — (995,720 ) 94,201 Property, plant and equipment, net — 854,610 — — 854,610 Goodwill — 6,332 — — 6,332 Other non-current assets — 17,859 — — 17,859 Investment in subsidiaries 1,481,822 — — (1,481,822 ) — Total assets $ 1,707,245 $ 1,743,299 $ — $ (2,477,542 ) $ 973,002 LIABILITIES AND EQUITY Current liabilities: Accounts payable - affiliates $ 1,746 $ 4,708 $ — $ — $ 6,454 Accounts payable 384 9,840 — — 10,224 Accrued liabilities 9,498 18,341 — — 27,839 Deferred revenue — 3,189 — — 3,189 Due to related parties 788,430 207,290 — (995,720 ) — Total current liabilities 800,058 243,368 — (995,720 ) 47,706 Long-term debt 802,104 — — — 802,104 Other long-term liabilities — 18,109 — — 18,109 Total liabilities 1,602,162 261,477 — (995,720 ) 867,919 Commitments and contingencies (Note 11) Equity: Net investment — 1,481,822 — (1,481,822 ) — Common unitholders 105,083 — — — 105,083 Total equity 105,083 1,481,822 — (1,481,822 ) 105,083 Total liabilities and equity $ 1,707,245 $ 1,743,299 $ — $ (2,477,542 ) $ 973,002 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS 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 11) 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 Income Statement	Year Ended December 31, 2019 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 300,877 $ — $ — $ 300,877 Third-party — 39,335 — — 39,335 Total revenue — 340,212 — — 340,212 Costs and expenses: Operating and maintenance expenses — 118,614 — — 118,614 General and administrative expenses 24,515 — — — 24,515 Depreciation and amortization — 38,601 — — 38,601 Change in contingent consideration — (790 ) — — (790 ) Total costs and expenses 24,515 156,425 — — 180,940 Income (loss) from operations (24,515 ) 183,787 — — 159,272 Other income (expense): Equity in earnings of subsidiaries 181,848 — — (181,848 ) — Interest expense, net (46,555 ) — — — (46,555 ) Amortization of loan fees and debt premium (1,780 ) — — — (1,780 ) Accretion on discounted liabilities (829 ) (1,939 ) — — (2,768 ) Net income 108,169 181,848 — (181,848 ) 108,169 Less: Net income attributable to noncontrolling interest — 7,881 — — 7,881 Net income attributable to PBF Logistics LP unitholders $ 108,169 $ 173,967 $ — $ (181,848 ) $ 100,288 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2018 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 259,426 $ — $ — $ 259,426 Third-party — 24,014 — — 24,014 Total revenue — 283,440 — — 283,440 Costs and expenses: Operating and maintenance expenses — 88,390 — — 88,390 General and administrative expenses 21,371 — — — 21,371 Depreciation and amortization — 29,809 — — 29,809 Total costs and expenses 21,371 118,199 — — 139,570 Income (loss) from operations (21,371 ) 165,241 — — 143,870 Other income (expense): Equity in earnings of subsidiaries 164,737 — — (164,737 ) — Interest expense, net (40,541 ) — — — (40,541 ) Amortization of loan fees and debt premium (1,717 ) — — — (1,717 ) Accretion on discounted liabilities (271 ) (504 ) — — (775 ) Net income 100,837 164,737 — (164,737 ) 100,837 Less: Net loss attributable to Predecessor — (2,443 ) — — (2,443 ) Less: Net income attributable to noncontrolling interest — 17,819 — — 17,819 Net income attributable to the partners 100,837 149,361 — (164,737 ) 85,461 Less: Net income attributable to the IDR holder 10,011 — — — 10,011 Net income attributable to PBF Logistics LP unitholders $ 90,826 $ 149,361 $ — $ (164,737 ) $ 75,450 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF OPERATIONS Year Ended December 31, 2017 Issuer Guarantors Subsidiaries Non-Guarantors Subsidiaries Combining and Consolidating Adjustments Total Revenue: Affiliate $ — $ 240,654 $ — $ — $ 240,654 Third-party — 16,934 — — 16,934 Total revenue — 257,588 — — 257,588 Costs and expenses: Operating and maintenance expenses — 73,521 — — 73,521 General and administrative expenses 16,284 — — — 16,284 Depreciation and amortization — 24,404 — — 24,404 Total costs and expenses 16,284 97,925 — — 114,209 Income (loss) from operations (16,284 ) 159,663 — — 143,379 Other income (expense): Equity in earnings of subsidiaries 159,663 — — (159,663 ) — Interest expense, net (31,875 ) — — — (31,875 ) Amortization of loan fees and debt premium (1,488 ) — — — (1,488 ) Net income 110,016 159,663 — (159,663 ) 110,016 Less: Net loss attributable to Predecessor — (4,986 ) — — (4,986 ) Less: Net income attributable to noncontrolling interest — 14,565 — — 14,565 Net income attributable to the partners 110,016 150,084 — (159,663 ) 100,437 Less: Net income attributable to the IDR holder 9,055 — — — 9,055 Net income attributable to PBF Logistics LP unitholders $ 100,961 $ 150,084 $ — $ (159,663 ) $ 91,382
Condensed Cash Flow Statement	Year Ended December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 108,169 $ 181,848 $ — $ (181,848 ) $ 108,169 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 38,601 — — 38,601 Amortization of loan fees and debt premium 1,780 — — — 1,780 Accretion on discounted liabilities 829 1,939 — — 2,768 Unit-based compensation expense 6,765 — — — 6,765 Change in contingent consideration — (790 ) — — (790 ) Equity in earnings of subsidiaries (181,848 ) — — 181,848 — Changes in operating assets and liabilities: Accounts receivable - affiliates (185 ) (10,819 ) — — (11,004 ) Accounts receivable 365 445 — — 810 Prepaids and other current assets (173 ) (299 ) — — (472 ) Accounts payable - affiliates 507 (2,152 ) — — (1,645 ) Accounts payable (792 ) 6,356 — — 5,564 Accrued liabilities (751 ) 1,260 — — 509 Amounts due to (from) related parties 181,148 (181,148 ) — — — Deferred revenue — 229 — — 229 Other assets and liabilities (2,043 ) (234 ) — — (2,277 ) Net cash provided by operating activities 113,771 35,236 — — 149,007 Cash flows from investing activities: Expenditures for property, plant and equipment — (31,746 ) — — (31,746 ) Investment in subsidiaries (4,725 ) — — 4,725 — Net cash used in investing activities $ (4,725 ) $ (31,746 ) $ — $ 4,725 $ (31,746 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2019 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Proceeds from issuance of common units $ 132,483 $ — $ — $ — $ 132,483 Acquisition of TVPC noncontrolling interest (200,000 ) — — — (200,000 ) Distributions to unitholders (123,910 ) — — — (123,910 ) Distributions to TVPC members — (8,500 ) — — (8,500 ) Deferred payment for the East Coast Storage Assets Acquisition (32,000 ) — — — (32,000 ) Contribution from parent — 4,725 — (4,725 ) — Proceeds from revolving credit facility 228,000 — — — 228,000 Repayment of revolving credit facility (101,000 ) — — — (101,000 ) Deferred financing costs and other — 2,724 — — 2,724 Net cash used in financing activities (96,427 ) (1,051 ) — (4,725 ) (102,203 ) Net change in cash and cash equivalents 12,619 2,439 — — 15,058 Cash and cash equivalents, beginning of period 4,010 15,898 — — 19,908 Cash and cash equivalents, end of period $ 16,629 $ 18,337 $ — $ — $ 34,966 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 100,837 $ 164,737 $ — $ (164,737 ) $ 100,837 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 29,809 — — 29,809 Amortization of loan fees and debt premium 1,717 — — — 1,717 Accretion on discounted liabilities 271 504 — — 775 Unit-based compensation expense 5,757 — — — 5,757 Equity in earnings of subsidiaries (164,737 ) — — 164,737 — Changes in operating assets and liabilities: Accounts receivable - affiliates (8 ) 3,773 — — 3,765 Accounts receivable (365 ) (5,723 ) — — (6,088 ) Prepaids and other current assets (566 ) (113 ) — — (679 ) Accounts payable - affiliates (783 ) 530 — — (253 ) Accounts payable 1,021 (1,985 ) — — (964 ) Accrued liabilities 330 (1,702 ) — — (1,372 ) Amounts due to (from) related parties 75,417 (75,417 ) — — — Deferred revenue — 1,522 — — 1,522 Other assets and liabilities (1,114 ) (571 ) — — (1,685 ) Net cash provided by operating activities 17,777 115,364 — — 133,141 Cash flows from investing activities: Expenditures for property, plant and equipment — (42,351 ) — — (42,351 ) Knoxville Terminals Purchase — (58,356 ) — — (58,356 ) East Coast Storage Assets Acquisition — (74,989 ) — — (74,989 ) Investment in subsidiaries (83,524 ) — — 83,524 — Net cash used in investing activities $ (83,524 ) $ (175,696 ) $ — $ 83,524 $ (175,696 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2018 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Proceeds from issuance of common units $ 34,820 $ — $ — $ — $ 34,820 Distributions to unitholders (98,786 ) — — — (98,786 ) Distributions to TVPC members — (20,250 ) — — (20,250 ) Contribution from parent — 87,725 — (83,524 ) 4,201 Proceeds from revolving credit facility 170,000 — — — 170,000 Repayment of revolving credit facility (43,700 ) — — — (43,700 ) Deferred financing costs and other (3,486 ) — — — (3,486 ) Net cash provided by financing activities 58,848 67,475 — (83,524 ) 42,799 Net change in cash and cash equivalents (6,899 ) 7,143 — — 244 Cash and cash equivalents, beginning of period 10,909 8,755 — — 19,664 Cash and cash equivalents, end of period $ 4,010 $ 15,898 $ — $ — $ 19,908 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from operating activities: Net income $ 110,016 $ 159,663 $ — $ (159,663 ) $ 110,016 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization — 24,404 — — 24,404 Amortization of loan fees and debt premium 1,488 — — — 1,488 Unit-based compensation expense 5,345 — — — 5,345 Equity in earnings of subsidiaries (159,663 ) — — 159,663 — Changes in operating assets and liabilities: Accounts receivable - affiliates 124 (4,078 ) — — (3,954 ) Accounts receivable — 2,871 — — 2,871 Prepaids and other current assets (265 ) 226 — — (39 ) Accounts payable - affiliates 352 369 — — 721 Accounts payable 105 21 — — 126 Accrued liabilities 206 (2,418 ) — — (2,212 ) Amounts due to (from) related parties 82,873 (82,873 ) — — — Deferred revenue — 486 — — 486 Other assets and liabilities (957 ) (113 ) — — (1,070 ) Net cash provided by operating activities 39,624 98,558 — — 138,182 Cash flows from investing activities: Expenditures for property, plant and equipment — (80,161 ) — — (80,161 ) Toledo Products Terminal Acquisition — (10,097 ) — — (10,097 ) Purchases of marketable securities (75,036 ) — — — (75,036 ) Maturities of marketable securities 115,060 — — — 115,060 Investment in subsidiaries (11,072 ) — — 11,072 — Net cash provided by (used in) investing activities $ 28,952 $ (90,258 ) $ — $ 11,072 $ (50,234 ) 15. CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CONSOLIDATING STATEMENT OF CASH FLOWS (continued) Year Ended December 31, 2017 Issuer Guarantor Subsidiaries Non-Guarantor Subsidiaries Combining and Consolidating Adjustments Total Cash flows from financing activities: Distributions to unitholders $ (85,430 ) $ — $ — $ — $ (85,430 ) Distributions to TVPC members — (21,544 ) — — (21,544 ) Contribution from parent — 21,511 — (11,072 ) 10,439 Proceeds from issuance of senior notes 178,500 — — — 178,500 Repayment of term loan (39,664 ) — — — (39,664 ) Proceeds from revolving credit facility 20,000 — — — 20,000 Repayment of revolving credit facility (179,500 ) — — — (179,500 ) Repayment of Affiliate Note Payable — (11,600 ) — — (11,600 ) Deferred financing costs and other (3,706 ) — — — (3,706 ) Net cash used in financing activities (109,800 ) (11,633 ) — (11,072 ) (132,505 ) Net change in cash and cash equivalents (41,224 ) (3,333 ) — — (44,557 ) Cash and cash equivalents, beginning of period 52,133 12,088 — — 64,221 Cash and cash equivalents, end of period $ 10,909 $ 8,755 $ — $ — $ 19,664

QUARTERLY FINANCIAL DATA - (U_2

QUARTERLY FINANCIAL DATA - (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of quarterly financial information	The following table summarizes quarterly financial data for the years ended December 31, 2019 and 2018 (in thousands, except per unit amounts). 2019 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 78,845 $ 82,750 $ 86,377 $ 92,240 Income from operations 34,198 37,763 44,390 42,921 Net income 22,076 25,328 30,994 29,771 Net income attributable to PBF Logistics LP unitholders 17,357 22,166 30,994 29,771 Net income per limited partner unit: Common - basic $ 0.35 $ 0.37 $ 0.50 $ 0.48 Common - diluted 0.35 0.37 0.50 0.48 2018 Quarter Ended March 31 June 30 September 30 December 31 Total revenue $ 64,740 $ 68,099 $ 70,556 $ 80,045 Income from operations 33,926 33,796 37,577 38,571 Net income 23,978 23,371 27,010 26,478 Net income attributable to PBF Logistics LP unitholders 18,280 16,677 18,724 21,769 Net income per limited partner unit: Common - basic $ 0.43 $ 0.39 $ 0.42 $ 0.48 Common - diluted 0.43 0.39 0.42 0.48

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	May 31, 2019	Dec. 31, 2019
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, 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%
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%

DESCRIPTION OF THE BUSINESS A_3

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details 1)	12 Months Ended
	Dec. 31, 2019refinery
PBF Holding [Member]
Property, Plant and Equipment [Line Items]
Number of refineries	5

SUMMARY OF ACCOUNTING POLICIE_2

SUMMARY OF ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 28, 2019	Jan. 01, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Operating Lease, Right-of-Use Asset			$ 1,000,000
Asset Retirement Obligation	$ 0			$ 0
Operating Lease, Liability			$ 1,000,000
Minimum [Member] | Storage, Pipelines, Terminals and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years
Maximum [Member] | Storage, Pipelines, Terminals and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	25 years
IDR Restructuring [Member] | Common Units [Member]
Property, Plant and Equipment [Line Items]
Shares, Issued		10,000,000
Customer Relationships [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Customer Contracts [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Customer Contracts [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	13 years

SUMMARY OF ACCOUNTING POLICIE_3

SUMMARY OF ACCOUNTING POLICIES SUMMARY OF ACCOUNTING POLICIES 2 (Details)	12 Months Ended
	Dec. 31, 2019
Phantom Unit Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service vesting period	4 years

REVENUE (Details)

REVENUE (Details) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Number of Operating Segments | segment										2
Total Revenue		$ 92,240	$ 86,377	$ 82,750	$ 78,845	$ 80,045	$ 70,556	$ 68,099	$ 64,740	$ 340,212	$ 283,440	$ 257,588
Contract Receivable, Due in Next Twelve Months		115,195								115,195
Contract Receivable, Due in Year Two		111,238								111,238
Contract Receivable, Due in Year Three		88,793								88,793
Contract Receivable, Due in Year Four		86,305								86,305
Contract Receivable, Due in Year Five		85,346								85,346
Contract Receivable, Due after Year Five		146,753								146,753
Contract Receivable	[1],[2]	$ 633,630								$ 633,630
Percentage of Total Undiscounted Future Rental Income from Leased Assets Represented by Affiliated Leases		86.00%								86.00%
Operating Leases, Income Statement, Lease Revenue										$ 177,654	139,216
Lessor, Operating Lease, Payments to be Received, Next Twelve Months		$ 176,785								176,785
Lessor, Operating Lease, Payments to be Received, Two Years		175,481								175,481
Lessor, Operating Lease, Payments to be Received, Three Years		156,993								156,993
Lessor, Operating Lease, Payments to be Received, Four Years		131,012								131,012
Lessor, Operating Lease, Payments to be Received, Five Years		129,790								129,790
Lessor, Operating Lease, Payments to be Received, Thereafter		225,285								225,285
Lessor, Operating Lease, Payments to be Received		995,346								995,346
Property, plant and equipment, gross		976,748				947,248				976,748	947,248
Accumulated depreciation		(122,138)				(85,131)				(122,138)	(85,131)
Property, plant and equipment, net		854,610				862,117				854,610	862,117
Deferred revenue		$ 3,189				2,960				$ 3,189	2,960
Maximum [Member]
Lessee, Operating Lease, Term of Contract		15 years								15 years
Lease with Affiliate [Member]
Operating Leases, Income Statement, Lease Revenue										$ 153,399	133,973
Lease with Affiliate [Member] | Minimum [Member]
Lessor, Operating Lease, Term of Contract		1 year								1 year
Lease with Affiliate [Member] | Maximum [Member]
Lessor, Operating Lease, Term of Contract		15 years								15 years
Third Party Lease [Member]
Operating Leases, Income Statement, Lease Revenue										$ 24,255	5,243
Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		$ 677,029								677,029
Accumulated depreciation		(77,243)								(77,243)
Property, plant and equipment, net		599,786								599,786
Land [Member]
Property, plant and equipment, gross		115,957				115,957				115,957	115,957
Land [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		98,337								98,337
Pipelines [Member]
Property, plant and equipment, gross		342,533				337,474				342,533	337,474
Pipelines [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		318,459								318,459
Terminals and equipment [Member]
Property, plant and equipment, gross		315,322				259,441				315,322	259,441
Terminals and equipment [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		95,392								95,392
Storage Facilities [Member]
Property, plant and equipment, gross		194,843				$ 213,937				194,843	213,937
Storage Facilities [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		$ 164,841								164,841
Transportation and Terminaling Segment [Member]
Total Revenue										282,745	250,412	234,338
Transportation and Terminaling Segment [Member] | Terminaling Service [Member]
Total Revenue										145,307	120,342	127,547
Transportation and Terminaling Segment [Member] | Pipeline Service [Member]
Total Revenue										81,328	78,073	67,273
Transportation and Terminaling Segment [Member] | Other Services [Member]
Total Revenue										56,110	51,997	39,518
Storage Segment [Member]
Total Revenue										57,467	33,028	23,250
Storage Segment [Member] | Other Services [Member]
Total Revenue										5,608	0	0
Storage Segment [Member] | Storage Service [Member]
Total Revenue										$ 51,859	$ 33,028	$ 23,250
[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 leases are excluded from this table.

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Oct. 01, 2019USD ($)	May 31, 2019USD ($)	Apr. 29, 2019USD ($)shares	Oct. 01, 2018USD ($)	Jul. 31, 2018USD ($)shares	Jul. 16, 2018USD ($)shares	Apr. 16, 2018USD ($)	Apr. 17, 2017USD ($)	Feb. 28, 2017USD ($)	May 30, 2019	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross														$ 10,097,000
Payments to Acquire Property, Plant, and Equipment												$ 31,746,000	$ 42,351,000	80,161,000
Stock Issued During Period, Value, New Issues			$ 135,000,000		$ 31,586,000	$ 35,000,000
Stock Issued During Period, Shares, New Issues | shares			6,585,500		1,494,134	1,775,750
Business Combination, Acquisition Related Costs												1,696,000	2,896,000	533,000
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred				$ 126,989,000
Payments to Acquire Businesses, Gross				75,000,000								0	74,989,000	0
Deferred payment for East Coast Storage Assets Acquisition	$ 32,000,000			$ 30,900,000								0	30,900,000	0
Term of Agreement				3 years
Business Combination, Contingent Consideration, Liability				$ 21,100,000							$ 26,086,000	26,086,000	21,100,000
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred							$ 58,356,000
Payments to Acquire Businesses, Gross												0	58,356,000	0
Number Of Refined Product Terminals Acquired							2
Payments to Acquire Property, Plant, and Equipment							$ 58,000,000
Toledo Terminal Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred								$ 10,000,000
Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 200,000,000
Wholly Owned Subsidiary, Percentage of Ownership											100.00%
Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Entities under common control, assets received, value					$ 12,677,000
Paulsboro Natural Gas Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment									$ 11,600,000
Entities under common control, assets received, value									$ 11,538,000
TVP Holding [Member] | Torrance Valley Pipeline Company LLC [Member]
Business Acquisition [Line Items]
Wholly Owned Subsidiary, Percentage of Ownership										50.00%
Development Assets Acquisition [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Value, New Issues					$ 31,586,000							$ 0	$ 31,586,000	$ 0
Stock Issued During Period, Shares, New Issues | shares					1,494,134

ACQUISITIONS Acquisition Consid

ACQUISITIONS Acquisition Consideration (Details) - USD ($) $ in Thousands		Oct. 01, 2019	Oct. 01, 2018	Apr. 16, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment					$ 31,746	$ 42,351	$ 80,161
East Coast Storage Assets contingent consideration					0	21,100	0
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Initial Estimate	[1]		$ 105,900
Business Combination, Consideration Transferred, Working Capital Adjustments			(11)
East Coast Storage Assets contingent consideration	[2]		21,100
Business Combination, Consideration Transferred			126,989
Deferred payment for East Coast Storage Assets Acquisition		$ 32,000	$ 30,900		$ 0	$ 30,900	$ 0
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment				$ 58,000
Business Combination, Consideration Transferred, Working Capital Adjustments				356
Business Combination, Consideration Transferred				$ 58,356
[1]	* Includes $30,900 net present value payable of $32,000 due to Crown Point one year after closing, which was included in “Accrued liabilities” within the Partnership’s consolidated balance sheets at December 31, 2018. The remaining $32,000 payment was paid in full on October 1, 2019.
[2]	** The short-term Contingent Consideration is included in “Accrued liabilities” and the long-term Contingent Consideration is included in “Other long-term liabilities” within the Partnership’s consolidated balance sheets.

ACQUISITIONS BALANCE SHEET DETA

ACQUISITIONS BALANCE SHEET DETAIL (Details) - USD ($)		Dec. 31, 2019	Dec. 31, 2018	Oct. 01, 2018	Apr. 16, 2018	Apr. 17, 2017
Goodwill		$ 6,332,000	$ 6,332,000
East Coast Storage Assets Acquisition [Member]
Accounts receivable				$ 436,000
Prepaids and other current assets				555,000
Property, plant and equipment				115,621,000
Intangibles	[1]			13,300,000
Accounts payable				(902,000)
Accrued liabilities				(1,271,000)
Other long-term liabilities				(750,000)
Fair value of net assets acquired				$ 126,989,000
Knoxville Terminals Purchase [Member]
Prepaids and other current assets					$ 356,000
Property, plant and equipment					45,768,000
Intangibles	[2]				5,900,000
Goodwill					6,332,000
Fair value of net assets acquired					$ 58,356,000
Toledo Terminal Acquisition [Member]
Property, plant and equipment						$ 10,000,000
[1]	* Intangibles are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.
[2]	* Intangibles are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.

ACQUISITIONS YTD INCOME STATEME

ACQUISITIONS YTD INCOME STATEMENT (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Affiliate										$ 300,877	$ 259,426	$ 240,654
Third-party										39,335	24,014	16,934
Net income	$ 29,771	$ 30,994	$ 25,328	$ 22,076	$ 26,478	$ 27,010	$ 23,371	$ 23,978		$ 108,169	100,837	110,016
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Pro forma revenues											300,863	271,667
Pro forma net income attributable to PBF Logistics LP unitholders											67,847	42,931
Third-party					5,918
Net income					$ 787
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Pro forma revenues											286,970	272,267
Pro forma net income attributable to PBF Logistics LP unitholders											$ 75,862	$ 91,182
Affiliate									$ 652
Third-party									5,382
Net income									$ 2,054
Common Units [Member] | East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic											$ 1.55	$ 1.02
Business Acquisition, Pro Forma Earnings Per Share, Diluted											1.55	1.02
Common Units [Member] | Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic											1.74	2.17
Business Acquisition, Pro Forma Earnings Per Share, Diluted											1.74	2.17
Subordinated Units [Member] | East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Diluted											0	1.01
Subordinated Units [Member] | Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Diluted											$ 0	$ 2.15

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 976,748	$ 947,248
Accumulated depreciation	(122,138)	(85,131)
Property, plant and equipment, net	854,610	862,117
Depreciation	37,295	29,414	$ 24,404
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	342,533	337,474
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	315,322	259,441
Storage facilities and processing units [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	194,843	213,937
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,093	20,439
Interest Costs Capitalized	$ 526	$ 143

GOODWILL AND INTANGIBLES (Detai

GOODWILL AND INTANGIBLES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 6,332,000	$ 6,332,000
Amortization of Intangible Assets	$ 1,306,000	$ 395,000

GOODWILL AND INTANGIBLES - Sche

GOODWILL AND INTANGIBLES - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)		$ 19,200	$ 19,200
Finite-Lived Intangible Assets, Accumulated Amortization		(1,701)	(395)
Intangible Assets, Net (Excluding Goodwill)	[1]	17,499	18,805
Customer Contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)		13,300	13,300
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)		$ 5,900	$ 5,900
[1]	* Intangibles, net are included in “Other non-current assets” within the Partnership’s consolidated balance sheets.

GOODWILL AND INTANGIBLES - Sc_2

GOODWILL AND INTANGIBLES - Schedule of Amortization Expense (Details) $ in Thousands	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 5,334
Finite-Lived Intangible Assets, Amortization Expense, Year Two	5,334
Finite-Lived Intangible Assets, Amortization Expense, Year Three	4,530
Finite-Lived Intangible Assets, Amortization Expense, Year Four	501
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 501

DEBT (Details)

DEBT (Details)	Jul. 30, 2018USD ($)renewal	May 05, 2015	May 14, 2014USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Oct. 06, 2017USD ($)	May 12, 2015USD ($)
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure				$ 825,966,000	$ 671,336,000
Long-term Debt				808,000,000	681,000,000
Long-term debt				802,104,000	$ 673,324,000
PBFX Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed							$ 350,000,000
Debt Instrument, Interest Rate, Stated Percentage							6.875%
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure				542,966,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Debt instrument term			5 years
Maximum borrowing capacity	$ 500,000,000		$ 360,000,000
Long-term debt				283,000,000
Letters of Credit Outstanding, Amount				4,768,000
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Available increase in borrowing capacity	250,000,000
Maximum including higher borrowing capacity option	$ 750,000,000
Renewal term	1 year
Number of renewals | renewal	2
Consolidated interest leverage ratio	2.50
Consolidated total leverage ratio	4.50
Consolidated senior secured leverage ratio	3.50
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Spread on variable rate	0.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Minimum [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate	1.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Spread on variable rate	1.75%
Senior Secured Revolving Credit Facility [Member] | Line of Credit [Member] | Wells Fargo Bank [Member] | Maximum [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Spread on variable rate	2.75%
Standby Letters of Credit [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 75,000,000
Revolving Credit Facility, Swing Line Loan [Member] | Line of Credit [Member] | Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000
Debt Instrument, Redemption, Period Two [Member] | Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		101.00%
Debt Instrument, Redemption, Period Three [Member] | Senior Secured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		100.00%
New PBFX Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument, amount borrowed						$ 175,000,000
Debt Instrument, Interest Rate, Stated Percentage						6.875%
Debt Instrument, Issuance Percentage Of Face Amount						102.00%
Debt Instrument, Interest Rate, Effective Percentage						6.442%
Long-term debt				$ 525,000,000

DEBT MATURITIES (Details)

DEBT MATURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2020	$ 0
2021	0
2022	0
2023	808,000
2024	0
Thereafter	0
Total debt outstanding	808,000	$ 681,000
Unamortized debt issuance costs	(8,125)
Unamortized 2023 Notes premium	2,229
Net carrying value of debt	$ 802,104

EQUITY (Details)

EQUITY (Details) - USD ($)	Apr. 29, 2019	Jul. 31, 2018	Jul. 16, 2018	Jun. 01, 2017	May 30, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Feb. 28, 2019	Dec. 31, 2017
Capital Unit [Line Items]
Stock Issued During Period, Shares, New Issues	6,585,500	1,494,134	1,775,750
Stock Issued During Period, Value, New Issues	$ 135,000,000	$ 31,586,000	$ 35,000,000
Torrance Valley Pipeline Company LLC [Member]
Capital Unit [Line Items]
Wholly Owned Subsidiary, Percentage of Ownership						100.00%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Limited partner interest percentage						48.20%	48.20%
Common Units [Member]
Capital Unit [Line Items]
Limited Partners' Capital Account, Units Outstanding						62,130,035	62,130,035	45,348,663		41,900,708
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned						32,176,404	32,176,404
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned						29,953,631	29,953,631
Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Stock Issued During Period, Shares, New Issues							16,585,500	3,269,884
Limited Partner, Subordinated Units [Member]
Capital Unit [Line Items]
Partners' Capital Account, Units, Converted				15,886,553
Torrance Valley Pipeline Company LLC [Member]
Capital Unit [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					50.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					50.00%
PBF LLC [Member] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage						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]
Stock Issued During Period, Shares, New Issues							195,872	178,071
Shares, Issued						292,341,000	292,341,000	233,993,000		217,171,000

EQUITY CASH DISTRIBUTIONS (Deta

EQUITY CASH DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Distribution Made to Limited Partner [Line Items]

Cash distribution (in dollars per share)

$ 0.52

$ 0.52

$ 0.515

$ 0.51

$ 0.505

$ 0.50

$ 0.495

$ 0.49

$ 2.065

$ 1.99

Total distributions declared

$ 129,892

$ 105,131

[1]

$ 89,685

Cash Distribution [Member]

Distribution Made to Limited Partner [Line Items]

Total distributions declared

[2]

128,266

103,679

Incentive Distribution Rights - PBF LLC [Member]

Distribution Made to Limited Partner [Line Items]

Total distributions declared

[3]

0

10,011

Limited Partner, Subordinated Units [Member]

Distribution Made to Limited Partner [Line Items]

Total distributions declared

7,308

Common Units [Member]

Distribution Made to Limited Partner [Line Items]

Total distributions declared

129,892

95,120

[1]

73,322

Limited Partner [Member] | Common Units [Member]

Distribution Made to Limited Partner [Line Items]

Total distributions declared

$ 0

$ 0

$ 0

PBF LLC [Member]

Distribution Made to Limited Partner [Line Items]

Incentive Cash Distribution Allocation

100.00%

100.00%

[1]

(1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018.

[2]

(2) Excludes phantom unit distributions, which are accrued and paid upon vesting.

[3]

(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.

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense	$ 6,765	$ 5,757	$ 5,345
Accelerated vesting amount	$ 0	$ 0	$ 0
Phantom Unit Award [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	4 years
Phantom Unit Award [Member] | Long-Term Incentive Plan [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Award vesting period	4 years
Total unrecognized compensation cost	$ 7,496
Total unrecognized compensation cost, weighted average period of recognition	4 years
Fair value of outstanding units	$ 15,823
Number of Phantom Units
Nonvested units, beginning of period (in shares)	716,708	642,774	564,880
Awards granted (in shares)	343,848	328,052	319,940
Awards vested (in shares)	(292,341)	(233,993)	(217,171)
Awards forfeited (in shares)	(6,375)	(20,125)	(24,875)
Nonvested units, end of period (in shares)	761,840	716,708	642,774
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning of period (in dollars per share)	$ 20.53	$ 21.54	$ 22.47
Weighted average grant date fair value, award granted (in dollars per share)	21.39	19.95	20.97
Weighted average grant date fair value, award vested (in dollars per share)	20.20	22.71	23.15
Weighted average grant date fair value, award forfeited (in dollars per share)	20.31	18.81	21.23
Weighted average grant date fair value, end of period (in dollars per share)	$ 20.77	$ 20.53	$ 21.54

NET INCOME PER UNIT (Details)

NET INCOME PER UNIT (Details) - USD ($) $ / shares in Units, $ in Thousands	Apr. 29, 2019	Jul. 31, 2018	Jul. 16, 2018	Jun. 01, 2017	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017	Feb. 28, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, New Issues	6,585,500	1,494,134	1,775,750
Total distributions declared					$ 129,892	$ 105,131	[1]	$ 89,685
Earnings less distributions					(29,604)	(19,670)		(10,752)
Net income attributable to the partners					$ 100,288	$ 85,461	[1]	$ 100,437
Net income per limited partner unit - basic					$ 1.71	$ 1.73
Net income per limited partner unit - diluted					$ 1.71	$ 1.73
Weighted Average Limited Partnership Units Outstanding, Basic					58,583,231	43,646,997
Weighted Average Limited Partnership Units Outstanding, Diluted					58,687,945	43,731,299
Phantom Unit Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Value of units excluded from computation of earnings per share					5,500	20,750		92,166
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total distributions declared					$ 129,892	$ 95,120	[1]	$ 73,322
Earnings less distributions						(19,670)		(3,897)
Net income attributable to the partners						$ 75,450	[1]	$ 77,219
Net income per limited partner unit - basic								$ 2.17
Net income per limited partner unit - diluted								$ 2.17
Weighted Average Limited Partnership Units Outstanding, Basic					58,583,231	43,646,997		35,505,446
Weighted Average Limited Partnership Units Outstanding, Diluted					58,687,945	43,731,299		35,568,760
Limited Partner, Subordinated Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Partners' Capital Account, Units, Converted				15,886,553
Total distributions declared								$ 7,308
Earnings less distributions								(6,855)
Net income attributable to the partners								$ 14,163
Net income per limited partner unit - basic								$ 2.15
Net income per limited partner unit - diluted								$ 2.15
Weighted Average Limited Partnership Units Outstanding, Basic								6,572,245
Weighted Average Limited Partnership Units Outstanding, Diluted								6,572,245
Incentive Distribution Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total distributions declared						$ 10,011	[1]	$ 9,055
Earnings less distributions						0		0
Net income attributable to the partners						$ 10,011	[1]	$ 9,055
Common Units [Member] | IDR Restructuring [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares, Issued									10,000,000
[1]	(1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Thousands		Nov. 13, 2019USD ($)	Oct. 01, 2018USD ($)	Mar. 05, 2018USD ($)	Mar. 10, 2017USD ($)	Jan. 13, 2017group	May 08, 2014	Dec. 31, 2014gallonshipment	Dec. 31, 2019USD ($)bbl / d	Dec. 31, 2018USD ($)
Loss Contingencies [Line Items]
Number Of Days Barge Shipments Made								15 days
Barrels per day of ethanol loading | bbl / d									10,000
Number of Loading Arms									4
Accrual for Environmental Loss Contingencies									$ 2,347	$ 2,587
Environmental Issue [Member]
Loss Contingencies [Line Items]
Loss Contingency, Number Of Environmental Groups Appealing Permits | group						2
Environmental Issue [Member] | DNREC [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded to Other Party				$ 100
Environmental Issue [Member] | DNREC [Member] | Judicial Appeal [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Sought, Value					$ 150
Number Of Violated Locations | shipment								3
Number Of Barge Shipments | shipment								17
Number Of Gallons Of Crude Oil | gallon								35,700,000
Environmental Issue [Member] | EPA Administrative Consent Order [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded to Other Party		$ 226
PBF Holding [Member] | Amended and Restated Rail Agreement [Member]
Loss Contingencies [Line Items]
Term of Agreement	[1]						7 years 8 months
East Coast Storage Assets Acquisition [Member]
Loss Contingencies [Line Items]
Term of Agreement			3 years
Business Combination, Contingent Consideration, Liability			$ 21,100						$ 26,086	$ 21,100
Business Combination, Contingent Consideration, Discount Rate									8.79%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High									$ 30,596
[1]	The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement, each between DCTC and PBF Holding, with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. Effective January 1, 2019, the existing Amended and Restated Rail Agreements were further amended for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets.

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details) $ in Thousands

Jan. 01, 2022bbl / d

May 31, 2019bbl / d

[4]

Jan. 01, 2019bbl

Jul. 31, 2018Railcars_per_daybbl / d

Apr. 16, 2018USD ($)bbl

Nov. 01, 2017renewalbbl

Aug. 04, 2017dekatherm_per_day

Nov. 01, 2016

Aug. 31, 2016bbl / drenewalbbl

May 01, 2016bbl / d

May 15, 2015bbl / drenewal

Dec. 12, 2014bbl / drenewalbbl

May 08, 2014bbl / drenewal

Jan. 24, 2013bbl

Dec. 31, 2019renewal

May 30, 2019bbl / d

Related Party Transaction [Line Items]

Term of Renewal

5 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Amended and Restated Rail Agreement [Member]

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement

[1]

125,000

Term of Agreement

[1]

7 years 8 months

PBF Holding [Member] | Toledo Truck Unloading & Terminaling Services Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

5,500

Term of Agreement

7 years 8 months

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Toledo Storage Facility Storage and Terminaling Services Agreement [Member] | Toledo Terminaling Facility [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

4,400

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Toledo Storage Facility Storage and Terminaling Services Agreement [Member] | Toledo Tank Farm [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

3,849,271

PBF Holding [Member] | Delaware Pipeline Services Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

50,000

Term of Agreement

10 years 8 months

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Delaware Pipeline Services Agreement - Magellan Connection [Member]

Related Party Transaction [Line Items]

Term of Agreement

[2]

2 years 5 months

PBF Holding [Member] | Delaware City Truck Loading Services Agreement [Member] | Refined Clean Product [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

30,000

Term of Agreement

10 years 8 months

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Delaware City Truck Loading Services Agreement [Member] | LPGs [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

5,000

Term of Agreement

10 years 8 months

Number of Contract Renewals | renewal

2

PBF Holding [Member] | East Coast Terminals Terminaling Services Agreement [Member]

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement

[3]

15,000

PBF Holding [Member] | East Coast Terminals Terminaling Services Agreement [Member] | Maximum [Member]

Related Party Transaction [Line Items]

Term of Agreement

5 years

PBF Holding [Member] | East Coast Terminals Tank Lease Agreements [Member]

Related Party Transaction [Line Items]

Oil And Gas Plant, Maximum Storage Capacity | bbl

350,000

PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | Torrance Valley Pipeline - North [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

50,000

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | Torrance Valley Pipeline - South [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

75,000

70,000

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | Torrance Valley Pipeline - Midway Tank [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

55,000

PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | Torrance Valley Pipeline - Emidio Tanks [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

900,000

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Torrance Valley Pipeline Transportation Services Agreement [Member] | Torrance Valley Pipeline - Belridge Tanks [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

770,000

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

PBF Holding [Member] | Paulsboro Natural Gas Pipeline Services Agreement [Member]

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement | dekatherm_per_day

60,000

Term of Agreement

15 years

PBF Holding [Member] | Knoxville Terminals Agreement [Member] | Terminaling Service [Member]

Related Party Transaction [Line Items]

Term of Agreement

5 years

PBF Holding [Member] | Knoxville Terminals Agreement [Member] | Terminaling Service [Member] | Year One

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

894,000

PBF Holding [Member] | Knoxville Terminals Agreement [Member] | Terminaling Service [Member] | Year Two

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

1,788

PBF Holding [Member] | Knoxville Terminals Agreement [Member] | Terminaling Service [Member] | Year Three and Thereafter

Related Party Transaction [Line Items]

Oil and Gas Plant, Collaborative Agreement, Minimum Revenue Commitment | $

2,683

PBF Holding [Member] | Knoxville Terminals Agreement [Member] | Tank Lease [Member]

Related Party Transaction [Line Items]

Term of Agreement

5 years

Oil And Gas Plant, Maximum Storage Capacity | bbl

115,334

PBF Holding [Member] | Toledo Rail Loading Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

Oil and Gas Plant, Collaborative Agreement, Maximum Throughput Capacity | Railcars_per_day

50

PBF Holding [Member] | Toledo Rail Loading Agreement [Member] | Product [Member]

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement | Railcars_per_day

30

PBF Holding [Member] | Toledo Rail Loading Agreement [Member] | Premium Product [Member]

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement | Railcars_per_day

11.500

PBF Holding [Member] | Chalmette Terminal Throughput Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

1 year

PBF Holding [Member] | Chalmette Rail Unloading Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

7,600

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

PBF Holding [Member] | DSL Ethanol Throughput Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

5,000

Term of Agreement

7 years 5 months

Number of Contract Renewals

2

PBF Holding [Member] | Delaware City Terminaling Services Agreement [Member] | Scenario, Forecast [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Minimum throughput capacity under agreement

95,000

Term of Agreement

[5]

4 years

Number of Contract Renewals

2

PBF Holding [Member] | Chalmette Storage Agreement [Member]

Related Party Transaction [Line Items]

Term of Renewal

5 years

Term of Agreement

10 years

Number of Contract Renewals | renewal

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

625,000

PBF Holding [Member] | East Coast Storage Assets Terminal Storage Agreement [Member]

Related Party Transaction [Line Items]

Term of Agreement

[5]

8 years

Oil And Gas Plant, Maximum Storage Capacity | bbl

2,953,725

PBF Holding [Member] | East Coast Terminals commercial agreements [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Term of Agreement

1 year

[1]

The Amended and Restated Rail Agreements, as amended and effective as of January 1, 2018, include the Amended and Restated Delaware City Rail Terminaling Services Agreement and the Amended and Restated Delaware West Ladder Rack Terminaling Services Agreement, each between DCTC and PBF Holding, with the service fees thereunder being adjusted, including the addition of an ancillary fee paid by PBF Holding on an actual cost basis. In determining payments due under the Amended and Restated Rail Agreements, excess volumes throughput under the agreements shall apply against required payments in respect to the minimum throughput commitments on a quarterly basis and, to the extent not previously applied, on an annual basis against the MVCs. Effective January 1, 2019, the existing Amended and Restated Rail Agreements were further amended for the inclusion of services through certain rail infrastructure at the East Coast Storage Assets.

[2]

In connection with the inclusion of an additional destination at the Magellan connection under the Delaware Pipeline Services Agreement, 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.

[3]

The East Coast Terminals Terminaling Services Agreements have no MVCs and are billed based on actual volumes throughput, other than a terminaling services agreement between the East Coast Terminals’ Paulsboro, New Jersey location and PBF Holding’s Paulsboro Refinery, with a 15,000 bpd MVC.

[4]

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.

[5]

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.

RELATED PARTY TRANSACTIONS OMNI

RELATED PARTY TRANSACTIONS OMNIBUS AGREEMENT (Details) - USD ($) $ in Thousands	Jan. 01, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Omnibus Agreement Annual Fee			$ 7,468	$ 6,899
PBF Holding [Member] | Fifth Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement		10 years
Omnibus Agreement Annual Fee		$ 7,748
Subsequent Event [Member] | PBF Holding [Member] | Fifth Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Onmibus Agreement Annual Fee Increase	$ 8,275

RELATED PARTY TRANSACTIONS OPER

RELATED PARTY TRANSACTIONS OPERATION AND MANGEMENT SERVICES AGREEMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Costs and Expenses, Related Party	$ 8,617	$ 7,477	$ 6,626

RELATED PARTY TRANSACTIONS SU_2

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Details) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Payments of Distributions to Affiliates		$ 8,500	$ 20,250	$ 21,544
Affiliate Revenue		300,877	259,426	240,654
Operating and maintenance expenses		8,617	7,477	6,626
General and administrative expenses			7,468	$ 6,899
PBF LLC [Member]
Related Party Transaction [Line Items]
Payments of Distributions to Affiliates		8,500	20,250
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Related Party Transaction [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 61,405	$ 50,599
Torrance Valley Pipeline Company LLC [Member]
Related Party Transaction [Line Items]
Wholly Owned Subsidiary, Percentage of Ownership	100.00%

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment									2
Total Revenue	$ 92,240	$ 86,377	$ 82,750	$ 78,845	$ 80,045	$ 70,556	$ 68,099	$ 64,740	$ 340,212	$ 283,440	$ 257,588
Depreciation and amortization									38,601	29,809	24,404
Income (loss) from operations	42,921	$ 44,390	$ 37,763	$ 34,198	38,571	$ 37,577	$ 33,796	$ 33,926	159,272	143,870	143,379
Other expense									51,103	43,033	33,363
Capital expenditures									31,746	175,696	90,258
Total assets	973,002				956,353				973,002	956,353
Transportation and Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									282,745	250,412	234,338
Depreciation and amortization									27,826	24,899	21,650
Income (loss) from operations									163,036	149,337	146,803
Other expense									0	0	0
Capital expenditures									16,886	97,077	59,119
Total assets	726,374				731,505				726,374	731,505
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									57,467	33,028	23,250
Depreciation and amortization									10,775	4,910	2,754
Income (loss) from operations									20,751	15,904	12,860
Other expense									0	0	0
Capital expenditures									14,860	78,619	31,139
Total assets	228,495				219,326				228,495	219,326
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue									0	0	0
Depreciation and amortization									0	0	0
Income (loss) from operations									(24,515)	(21,371)	(16,284)
Other expense									51,103	43,033	33,363
Capital expenditures									0	0	$ 0
Total assets	$ 18,133				$ 5,522				$ 18,133	$ 5,522

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - $ / shares	Feb. 13, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Subsequent Event [Line Items]
Cash distribution (in dollars per share)		$ 0.52	$ 0.52	$ 0.515	$ 0.51	$ 0.505	$ 0.50	$ 0.495	$ 0.49	$ 2.065	$ 1.99
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.5200

CONSOLIDATING FINANCIAL STATE_3

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS BALANCE SHEETS (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 34,966,000	$ 19,908,000	$ 19,664,000	$ 64,221,000
Accounts receivable - affiliates	48,056,000	37,052,000
Accounts receivable	7,351,000	7,511,000
Prepaids and other current assets	3,828,000	4,598,000
Due from related parties	0	0
Total current assets	94,201,000	69,069,000
Property, plant and equipment, net	854,610,000	862,117,000
Goodwill	6,332,000	6,332,000
Other non-current assets	17,859,000	18,835,000
Investment in subsidiaries	0	0
Total assets	973,002,000	956,353,000
Current liabilities:
Accounts payable - affiliates	6,454,000	12,047,000
Accounts payable	10,224,000	4,660,000
Accrued liabilities	27,839,000	46,312,000
Deferred revenue	3,189,000	2,960,000
Due to related parties	0	0
Total current liabilities	47,706,000	65,979,000
Long-term debt	802,104,000	673,324,000
Other long-term liabilities	18,109,000	23,860,000
Total liabilities	867,919,000	763,163,000
Net investment	0
Partners' Capital	(105,083,000)	(23,718,000)
Noncontrolling interest	0	169,472,000
Total equity	105,083,000	193,190,000	167,760,000	163,090,000
Total liabilities and equity	973,002,000	956,353,000
Common Units [Member]
Current liabilities:
Partners' Capital	(105,083,000)	(23,718,000)
Operating Segments [Member]
Current liabilities:
Total liabilities and equity		1,856,993,000
Operating Segments [Member] | Subsidiary Issuer [Member]
Current assets:
Cash and cash equivalents	16,629,000	4,010,000	10,909,000	52,133,000
Accounts receivable - affiliates	194,000	9,000
Accounts receivable	0	365,000
Prepaids and other current assets	1,310,000	1,137,000
Due from related parties	207,290,000	161,613,000
Total current assets	225,423,000	167,134,000
Property, plant and equipment, net	0	0
Goodwill	0	0
Other non-current assets	0	0
Investment in subsidiaries	1,481,822,000	1,133,775,000
Total assets	1,707,245,000	1,300,909,000
Current liabilities:
Accounts payable - affiliates	1,746,000	1,239,000
Accounts payable	384,000	1,176,000
Accrued liabilities	9,498,000	39,847,000
Deferred revenue	0	0
Due to related parties	788,430,000	561,605,000
Total current liabilities	800,058,000	603,867,000
Long-term debt	802,104,000	673,324,000
Other long-term liabilities	0	0
Total liabilities	1,602,162,000	1,277,191,000
Net investment	0	0
Partners' Capital		(23,718,000)
Noncontrolling interest		0
Total equity	105,083,000	23,718,000
Total liabilities and equity	1,707,245,000	1,300,909,000
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	18,337,000	15,898,000	8,755,000	12,088,000
Accounts receivable - affiliates	47,862,000	37,043,000
Accounts receivable	7,351,000	7,146,000
Prepaids and other current assets	2,518,000	3,461,000
Due from related parties	788,430,000	561,605,000
Total current assets	864,498,000	625,153,000
Property, plant and equipment, net	854,610,000	862,117,000
Goodwill	6,332,000	6,332,000
Other non-current assets	17,859,000	18,835,000
Investment in subsidiaries	0	0
Total assets	1,743,299,000	1,512,437,000
Current liabilities:
Accounts payable - affiliates	4,708,000	10,808,000
Accounts payable	9,840,000	3,484,000
Accrued liabilities	18,341,000	6,465,000
Deferred revenue	3,189,000	2,960,000
Due to related parties	207,290,000	161,613,000
Total current liabilities	243,368,000	185,330,000
Long-term debt	0	0
Other long-term liabilities	18,109,000	23,860,000
Total liabilities	261,477,000	209,190,000
Net investment	(1,481,822,000)	(1,133,775,000)
Partners' Capital		(1,133,775,000)
Noncontrolling interest		169,472,000
Total equity	1,481,822,000	1,303,247,000
Total liabilities and equity	1,743,299,000	1,512,437,000
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	0	0	0	0
Accounts receivable - affiliates	0	0
Accounts receivable	0	0
Prepaids and other current assets	0	0
Due from related parties	0	0
Total current assets	0	0
Property, plant and equipment, net	0	0
Goodwill	0	0
Other non-current assets	0	0
Investment in subsidiaries	0	0
Total assets	0	0
Current liabilities:
Accounts payable - affiliates	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Deferred revenue	0	0
Due to related parties	0	0
Total current liabilities	0	0
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	0	0
Net investment	0	0
Partners' Capital		0
Noncontrolling interest		0
Total equity	0	0
Total liabilities and equity	0	0
Operating Segments [Member] | Common Units [Member] | Subsidiary Issuer [Member]
Current liabilities:
Partners' Capital	(105,083,000)	(23,718,000)
Operating Segments [Member] | Common Units [Member] | Guarantor Subsidiaries [Member]
Current liabilities:
Partners' Capital	0	0
Operating Segments [Member] | Common Units [Member] | Non-Guarantor Subsidiaries [Member]
Current liabilities:
Partners' Capital	0	0
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Accounts receivable - affiliates	0	0
Accounts receivable	0	0
Prepaids and other current assets	0	0
Due from related parties	(995,720,000)	(723,218,000)
Total current assets	(995,720,000)	(723,218,000)
Property, plant and equipment, net	0	0
Goodwill	0	0
Other non-current assets	0	0
Investment in subsidiaries	(1,481,822,000)	(1,133,775,000)
Total assets	(2,477,542,000)	(1,856,993,000)
Current liabilities:
Accounts payable - affiliates	0	0
Accounts payable	0	0
Accrued liabilities	0	0
Deferred revenue	0	0
Due to related parties	(995,720,000)	(723,218,000)
Total current liabilities	(995,720,000)	(723,218,000)
Long-term debt	0	0
Other long-term liabilities	0	0
Total liabilities	(995,720,000)	(723,218,000)
Net investment	1,481,822,000	(1,133,775,000)
Partners' Capital		(1,133,775,000)
Noncontrolling interest		0
Total equity	(1,481,822,000)	1,133,775,000
Total liabilities and equity	(2,477,542,000)
Consolidation, Eliminations [Member] | Common Units [Member]
Current liabilities:
Partners' Capital	$ 0	0
Predecessor [Member]
Current liabilities:
Net investment		$ 0

CONSOLIDATING FINANCIAL STATE_4

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS INCOME STATEMENTS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Affiliate Revenue									$ 300,877	$ 259,426		$ 240,654
Third-party									39,335	24,014		16,934
Total revenue	$ 92,240	$ 86,377	$ 82,750	$ 78,845	$ 80,045	$ 70,556	$ 68,099	$ 64,740	340,212	283,440		257,588
Costs and expenses:
Operating and maintenance expenses									118,614	88,390		73,521
General and administrative expenses									24,515	21,371		16,284
Depreciation and amortization									38,601	29,809		24,404
Change in contingent consideration									(790)	0		0
Total costs and expenses									180,940	139,570		114,209
Income from operations	42,921	44,390	37,763	34,198	38,571	37,577	33,796	33,926	159,272	143,870		143,379
Other income (expense):
Equity in earnings of subsidiaries									0	0		0
Interest expense, net									(46,555)	(40,541)		(31,875)
Amortization of loan fees and debt premium									(1,780)	(1,717)		(1,488)
Accretion on discounted liabilities									(2,768)	(775)		0
Net income	29,771	30,994	25,328	22,076	26,478	27,010	23,371	23,978	108,169	100,837		110,016
Less: Net loss attributable to Predecessor									0	(2,443)		(4,986)
Less: Net income attributable to noncontrolling interest									7,881	17,819		14,565
Net income attributable to the partners									100,288	85,461	[1]	100,437
Less: Net income attributable to the IDR holder									0	10,011		9,055
Net income attributable to PBF Logistics LP unitholders	$ 29,771	$ 30,994	$ 22,166	$ 17,357	$ 21,769	$ 18,724	$ 16,677	$ 18,280	100,288	75,450		91,382
Consolidation, Eliminations [Member]
Affiliate Revenue									0	0		0
Third-party									0	0		0
Total revenue									0	0		0
Costs and expenses:
Operating and maintenance expenses									0	0		0
General and administrative expenses									0	0		0
Depreciation and amortization									0	0		0
Change in contingent consideration									0
Total costs and expenses									0	0		0
Income from operations									0	0		0
Other income (expense):
Equity in earnings of subsidiaries									(181,848)	(164,737)		(159,663)
Interest expense, net									0	0		0
Amortization of loan fees and debt premium									0	0		0
Accretion on discounted liabilities									0	0
Net income									(181,848)	(164,737)		(159,663)
Less: Net loss attributable to Predecessor										0		0
Less: Net income attributable to noncontrolling interest									0	0		0
Net income attributable to the partners										(164,737)		(159,663)
Less: Net income attributable to the IDR holder										0		0
Net income attributable to PBF Logistics LP unitholders									(181,848)	(164,737)		(159,663)
Operating Segments [Member] | Subsidiary Issuer [Member]
Affiliate Revenue									0	0		0
Third-party									0	0		0
Total revenue									0	0		0
Costs and expenses:
Operating and maintenance expenses									0	0		0
General and administrative expenses									24,515	21,371		16,284
Depreciation and amortization									0	0		0
Change in contingent consideration									0
Total costs and expenses									24,515	21,371		16,284
Income from operations									(24,515)	(21,371)		(16,284)
Other income (expense):
Equity in earnings of subsidiaries									181,848	164,737		159,663
Interest expense, net									(46,555)	(40,541)		(31,875)
Amortization of loan fees and debt premium									(1,780)	(1,717)		(1,488)
Accretion on discounted liabilities									(829)	(271)
Net income									108,169	100,837		110,016
Less: Net loss attributable to Predecessor										0		0
Less: Net income attributable to noncontrolling interest									0	0		0
Net income attributable to the partners										100,837		110,016
Less: Net income attributable to the IDR holder										10,011		9,055
Net income attributable to PBF Logistics LP unitholders									108,169	90,826		100,961
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Affiliate Revenue									300,877	259,426		240,654
Third-party									39,335	24,014		16,934
Total revenue									340,212	283,440		257,588
Costs and expenses:
Operating and maintenance expenses									118,614	88,390		73,521
General and administrative expenses									0	0		0
Depreciation and amortization									38,601	29,809		24,404
Change in contingent consideration									(790)
Total costs and expenses									156,425	118,199		97,925
Income from operations									183,787	165,241		159,663
Other income (expense):
Equity in earnings of subsidiaries									0	0		0
Interest expense, net									0	0		0
Amortization of loan fees and debt premium									0	0		0
Accretion on discounted liabilities									(1,939)	(504)
Net income									181,848	164,737		159,663
Less: Net loss attributable to Predecessor										(2,443)		(4,986)
Less: Net income attributable to noncontrolling interest									7,881	17,819		14,565
Net income attributable to the partners										149,361		150,084
Less: Net income attributable to the IDR holder										0		0
Net income attributable to PBF Logistics LP unitholders									173,967	149,361		150,084
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Affiliate Revenue									0	0		0
Third-party									0	0		0
Total revenue									0	0		0
Costs and expenses:
Operating and maintenance expenses									0	0		0
General and administrative expenses									0	0		0
Depreciation and amortization									0	0		0
Change in contingent consideration									0
Total costs and expenses									0	0		0
Income from operations									0	0		0
Other income (expense):
Equity in earnings of subsidiaries									0	0		0
Interest expense, net									0	0		0
Amortization of loan fees and debt premium									0	0		0
Accretion on discounted liabilities									0	0
Net income									0	0		0
Less: Net loss attributable to Predecessor										0		0
Less: Net income attributable to noncontrolling interest									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
[1]	(1) As a result of the IDR Restructuring, no income was allocated to the IDR holder for the fourth quarter of 2018 as the holder was not entitled to an IDR distribution related to the fourth quarter of 2018.

CONSOLIDATING FINANCIAL STATE_5

CONSOLIDATING FINANCIAL STATEMENTS OF PBF LOGISTICS CASH FLOWS (Details) - USD ($) $ in Thousands	Oct. 01, 2018	Apr. 16, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income			$ 108,169	$ 100,837	$ 110,016
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization			38,601	29,809	24,404
Amortization of loan fees and debt premium			1,780	1,717	1,488
Accretion on discounted liabilities			2,768	775	0
Unit-based compensation expense			6,765	5,757	5,345
Change in contingent consideration			(790)	0	0
Equity in earnings of subsidiaries			0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates			(11,004)	3,765	(3,954)
Accounts receivable			810	(6,088)	2,871
Prepaids and other current assets			(472)	(679)	(39)
Accounts payable - affiliates			(1,645)	(253)	721
Accounts payable			5,564	(964)	126
Accrued liabilities			509	(1,372)	(2,212)
Amounts due to (from) related parties			0	0	0
Deferred revenue			229	1,522	486
Other assets and liabilities			(2,277)	(1,685)	(1,070)
Net cash provided by operating activities			149,007	133,141	138,182
Cash flows from investing activities:
Expenditures for property, plant and equipment			(31,746)	(42,351)	(80,161)
Cash paid in acquisition					(10,097)
Purchases of marketable securities			0	0	(75,036)
Maturities of marketable securities			0	0	115,060
Investment in subsidiaries			0	0	0
Net cash used in investing activities			(31,746)	(175,696)	(50,234)
Cash flows from financing activities:
Proceeds from issuance of common units			132,483	34,820	0
Acquisition of TVPC noncontrolling interest			(200,000)	0	0
Distributions to unitholders			(123,910)	(98,786)	(85,430)
Distributions to TVPC members			(8,500)	(20,250)	(21,544)
Deferred payment for the East Coast Storage Assets Acquisition			(32,000)	0	0
Contribution from parent			0	4,201	10,439
Proceeds from issuance of senior notes			0	0	178,500
Repayment of term loan			0	0	(39,664)
Proceeds from revolving credit facility			228,000	170,000	20,000
Repayment of revolving credit facility			(101,000)	(43,700)	(179,500)
Repayment of Affiliate Note Payable			0	0	(11,600)
Deferred financing costs and other			2,724	(3,486)	(3,706)
Net cash (used in) provided by financing activities			(102,203)	42,799	(132,505)
Net change in cash and cash equivalents			15,058	244	(44,557)
Cash and cash equivalents, beginning of period			19,908	19,664	64,221
Cash and cash equivalents at end of period			34,966	19,908	19,664
Consolidation, Eliminations [Member]
Cash flows from operating activities:
Net income			(181,848)	(164,737)	(159,663)
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization			0	0	0
Amortization of loan fees and debt premium			0	0	0
Accretion on discounted liabilities			0	0
Unit-based compensation expense			0	0	0
Change in contingent consideration			0
Equity in earnings of subsidiaries			181,848	164,737	159,663
Changes in operating assets and liabilities:
Accounts receivable - affiliates			0	0	0
Accounts receivable			0	0	0
Prepaids and other current assets			0	0	0
Accounts payable - affiliates			0	0	0
Accounts payable			0	0	0
Accrued liabilities			0	0	0
Amounts due to (from) related parties			0	0	0
Deferred revenue			0	0	0
Other assets and liabilities			0	0	0
Net cash provided by operating activities			0	0	0
Cash flows from investing activities:
Expenditures for property, plant and equipment			0	0	0
Cash paid in acquisition					0
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries			4,725	83,524	11,072
Net cash used in investing activities			4,725	83,524	11,072
Cash flows from financing activities:
Proceeds from issuance of common units			0	0
Acquisition of TVPC noncontrolling interest			0
Distributions to unitholders			0	0	0
Distributions to TVPC members			0	0	0
Deferred payment for the East Coast Storage Assets Acquisition			0
Contribution from parent			(4,725)	(83,524)	(11,072)
Proceeds from issuance of senior notes					0
Repayment of term loan					0
Proceeds from revolving credit facility			0	0	0
Repayment of revolving credit facility			0	0	0
Repayment of Affiliate Note Payable					0
Deferred financing costs and other			0	0	0
Net cash (used in) provided by financing activities			(4,725)	(83,524)	(11,072)
Net change in cash and cash equivalents			0	0	0
Cash and cash equivalents, beginning of period			0	0	0
Cash and cash equivalents at end of period			0	0	0
Operating Segments [Member] | Subsidiary Issuer [Member]
Cash flows from operating activities:
Net income			108,169	100,837	110,016
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization			0	0	0
Amortization of loan fees and debt premium			1,780	1,717	1,488
Accretion on discounted liabilities			829	271
Unit-based compensation expense			6,765	5,757	5,345
Change in contingent consideration			0
Equity in earnings of subsidiaries			(181,848)	(164,737)	(159,663)
Changes in operating assets and liabilities:
Accounts receivable - affiliates			(185)	(8)	124
Accounts receivable			365	(365)	0
Prepaids and other current assets			(173)	(566)	(265)
Accounts payable - affiliates			507	(783)	352
Accounts payable			(792)	1,021	105
Accrued liabilities			(751)	330	206
Amounts due to (from) related parties			181,148	75,417	82,873
Deferred revenue			0	0	0
Other assets and liabilities			(2,043)	(1,114)	(957)
Net cash provided by operating activities			113,771	17,777	39,624
Cash flows from investing activities:
Expenditures for property, plant and equipment			0	0	0
Cash paid in acquisition					0
Purchases of marketable securities					(75,036)
Maturities of marketable securities					115,060
Investment in subsidiaries			(4,725)	(83,524)	(11,072)
Net cash used in investing activities			(4,725)	(83,524)	28,952
Cash flows from financing activities:
Proceeds from issuance of common units			132,483	34,820
Acquisition of TVPC noncontrolling interest			(200,000)
Distributions to unitholders			123,910	(98,786)	(85,430)
Distributions to TVPC members			0	0	0
Deferred payment for the East Coast Storage Assets Acquisition			(32,000)
Contribution from parent			0	0	0
Proceeds from issuance of senior notes					178,500
Repayment of term loan					39,664
Proceeds from revolving credit facility			228,000	170,000	20,000
Repayment of revolving credit facility			(101,000)	(43,700)	179,500
Repayment of Affiliate Note Payable					0
Deferred financing costs and other			0	(3,486)	(3,706)
Net cash (used in) provided by financing activities			(96,427)	58,848	(109,800)
Net change in cash and cash equivalents			12,619	(6,899)	(41,224)
Cash and cash equivalents, beginning of period			4,010	10,909	52,133
Cash and cash equivalents at end of period			16,629	4,010	10,909
Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income			181,848	164,737	159,663
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization			38,601	29,809	24,404
Amortization of loan fees and debt premium			0	0	0
Accretion on discounted liabilities			1,939	504
Unit-based compensation expense			0	0	0
Change in contingent consideration			(790)
Equity in earnings of subsidiaries			0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates			(10,819)	3,773	(4,078)
Accounts receivable			445	(5,723)	2,871
Prepaids and other current assets			(299)	(113)	226
Accounts payable - affiliates			(2,152)	530	369
Accounts payable			6,356	(1,985)	21
Accrued liabilities			1,260	(1,702)	(2,418)
Amounts due to (from) related parties			(181,148)	(75,417)	(82,873)
Deferred revenue			229	1,522	486
Other assets and liabilities			(234)	(571)	(113)
Net cash provided by operating activities			35,236	115,364	98,558
Cash flows from investing activities:
Expenditures for property, plant and equipment			(31,746)	(42,351)	(80,161)
Cash paid in acquisition					(10,097)
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries			0	0	0
Net cash used in investing activities			(31,746)	(175,696)	(90,258)
Cash flows from financing activities:
Proceeds from issuance of common units			0	0
Acquisition of TVPC noncontrolling interest			0
Distributions to unitholders			0	0	0
Distributions to TVPC members			(8,500)	(20,250)	(21,544)
Deferred payment for the East Coast Storage Assets Acquisition			0
Contribution from parent			4,725	87,725	21,511
Proceeds from issuance of senior notes					0
Repayment of term loan					0
Proceeds from revolving credit facility			0	0	0
Repayment of revolving credit facility			0	0	0
Repayment of Affiliate Note Payable					11,600
Deferred financing costs and other			2,724	0	0
Net cash (used in) provided by financing activities			(1,051)	67,475	(11,633)
Net change in cash and cash equivalents			2,439	7,143	(3,333)
Cash and cash equivalents, beginning of period			15,898	8,755	12,088
Cash and cash equivalents at end of period			18,337	15,898	8,755
Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income			0	0	0
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]
Depreciation and amortization			0	0	0
Amortization of loan fees and debt premium			0	0	0
Accretion on discounted liabilities			0	0
Unit-based compensation expense			0	0	0
Change in contingent consideration			0
Equity in earnings of subsidiaries			0	0	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates			0	0	0
Accounts receivable			0	0	0
Prepaids and other current assets			0	0	0
Accounts payable - affiliates			0	0	0
Accounts payable			0	0	0
Accrued liabilities			0	0	0
Amounts due to (from) related parties			0	0	0
Deferred revenue			0	0	0
Other assets and liabilities			0	0	0
Net cash provided by operating activities			0	0	0
Cash flows from investing activities:
Expenditures for property, plant and equipment			0	0	0
Cash paid in acquisition					0
Purchases of marketable securities					0
Maturities of marketable securities					0
Investment in subsidiaries			0	0	0
Net cash used in investing activities			0	0	0
Cash flows from financing activities:
Proceeds from issuance of common units			0	0
Acquisition of TVPC noncontrolling interest			0
Distributions to unitholders			0	0	0
Distributions to TVPC members			0	0	0
Deferred payment for the East Coast Storage Assets Acquisition			0
Contribution from parent			0	0	0
Proceeds from issuance of senior notes					0
Repayment of term loan					0
Proceeds from revolving credit facility			0	0	0
Repayment of revolving credit facility			0	0	0
Repayment of Affiliate Note Payable					0
Deferred financing costs and other			0	0	0
Net cash (used in) provided by financing activities			0	0	0
Net change in cash and cash equivalents			0	0	0
Cash and cash equivalents, beginning of period			0	0	0
Cash and cash equivalents at end of period			0	0	0
Knoxville Terminals Purchase [Member]
Cash flows from investing activities:
Expenditures for property, plant and equipment		$ (58,000)
Cash paid in acquisition			0	(58,356)	0
Knoxville Terminals Purchase [Member] | Consolidation, Eliminations [Member]
Cash flows from investing activities:
Cash paid in acquisition				0
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Cash flows from investing activities:
Cash paid in acquisition				0
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Cash paid in acquisition				(58,356)
Knoxville Terminals Purchase [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Cash paid in acquisition				0
East Coast Storage Assets Acquisition [Member]
Cash flows from investing activities:
Cash paid in acquisition	$ (75,000)		$ 0	(74,989)	$ 0
East Coast Storage Assets Acquisition [Member] | Consolidation, Eliminations [Member]
Cash flows from investing activities:
Cash paid in acquisition				0
East Coast Storage Assets Acquisition [Member] | Operating Segments [Member] | Subsidiary Issuer [Member]
Cash flows from investing activities:
Cash paid in acquisition				0
East Coast Storage Assets Acquisition [Member] | Operating Segments [Member] | Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Cash paid in acquisition				(74,989)
East Coast Storage Assets Acquisition [Member] | Operating Segments [Member] | Non-Guarantor Subsidiaries [Member]
Cash flows from investing activities:
Cash paid in acquisition				$ 0

QUARTERLY FINANCIAL DATA - (U_3

QUARTERLY FINANCIAL DATA - (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Total Revenue	$ 92,240	$ 86,377	$ 82,750	$ 78,845	$ 80,045	$ 70,556	$ 68,099	$ 64,740	$ 340,212	$ 283,440	$ 257,588
Income from operations	42,921	44,390	37,763	34,198	38,571	37,577	33,796	33,926	159,272	143,870	143,379
Net income	29,771	30,994	25,328	22,076	26,478	27,010	23,371	23,978	108,169	100,837	110,016
Net income attributable to PBF Logistics LP unitholders	$ 29,771	$ 30,994	$ 22,166	$ 17,357	$ 21,769	$ 18,724	$ 16,677	$ 18,280	$ 100,288	$ 75,450	$ 91,382
Common - basic (in dollars per share)	$ 0.48	$ 0.50	$ 0.37	$ 0.35	$ 0.48	$ 0.42	$ 0.39	$ 0.43
Common - diluted (in dollars per share)	$ 0.48	$ 0.50	$ 0.37	$ 0.35	$ 0.48	$ 0.42	$ 0.39	$ 0.43