PBF Logistics (PBFX) 10-K 18 Feb 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Feb. 12, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-36446
Entity Registrant Name	PBF LOGISTICS LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	35-2470286
Entity Address, Address Line One	One Sylvan Way, Second Floor
Entity Address, City or Town	Parsippany
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07054
City Area Code	973
Local Phone Number	455-7500
Title of 12(b) Security	Common Units Representing Limited Partner Interests
Trading Symbol	PBFX
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 310.6
Entity Common Units, Units Outstanding (in shares)		62,365,612
Entity Central Index Key	0001582568
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 36,284,000	$ 34,966,000
Accounts receivable - affiliates	53,220,000	48,056,000
Accounts receivable	11,382,000	7,351,000
Prepaids and other current assets	2,590,000	3,828,000
Assets, Current, Total	103,476,000	94,201,000
Property, plant and equipment, net	820,174,000	854,610,000
Goodwill	6,332,000	6,332,000
Other non-current assets	3,570,000	17,859,000
Total assets	933,552,000	973,002,000
Current liabilities:
Accounts payable - affiliates	4,940,000	6,454,000
Accounts payable	4,602,000	10,224,000
Accrued liabilities	32,224,000	27,839,000
Deferred revenue	2,117,000	3,189,000
Total current liabilities	43,883,000	47,706,000
Long-term debt	720,845,000	802,104,000
Other long-term liabilities	1,607,000	18,109,000
Total liabilities	766,335,000	867,919,000
Commitments and contingencies (Note 12)
Equity:
Total equity	167,217,000	105,083,000
Liabilities and Equity, Total	933,552,000	973,002,000
Common Units [Member]
Equity:
Common unitholders (62,364,838 and 62,130,035 units issued and outstanding, as of December 31, 2020 and 2019, respectively)	$ 167,217,000	$ 105,083,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - Common Units [Member] - shares	Dec. 31, 2020	Dec. 31, 2019
Common units issued (in shares)	62,364,838	62,130,035
Common units outstanding (in shares)	62,364,838	62,130,035

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue:
Affiliate	$ 289,406	$ 300,877	$ 259,426
Third-party	70,849	39,335	24,014
Total revenue	360,255	340,212	283,440
Costs and expenses:
Operating and maintenance expenses	99,852	118,614	88,390
General and administrative expenses	18,748	24,515	21,371
Depreciation and amortization	53,707	38,601	29,809
Impairment expense	7,000	0	0
Change in contingent consideration	(14,390)	(790)	0
Total costs and expenses	164,917	180,940	139,570
Income from operations	195,338	159,272	143,870
Other expense:
Interest expense, net	(44,377)	(46,555)	(40,541)
Amortization of loan fees and debt premium	(1,741)	(1,780)	(1,717)
Accretion on discounted liabilities	(1,788)	(2,768)	(775)
Net income	147,432	108,169	100,837
Less: Net loss attributable to Predecessor	0	0	(2,443)
Less: Net income attributable to noncontrolling interest	0	7,881	17,819
Net income attributable to the partners	147,432	100,288	85,461	[1]
Less: Net income attributable to the IDR holder	0	0	10,011
Net income attributable to PBF Logistics LP unitholders	$ 147,432	$ 100,288	75,450
Weighted-average limited partner units outstanding:
Common - basic (in shares)	62,535,964	58,583,231
Common - diluted (in shares)	62,543,700	58,687,945
Common Units [Member]
Other expense:
Net income attributable to the partners		$ 100,288	$ 75,450	[1]
Net income per limited partner unit:
Common - basic (in dollars per share)	$ 2.36	$ 1.71	$ 1.73
Common - diluted (in dollars per share)	$ 2.36	$ 1.71	$ 1.73
Weighted-average limited partner units outstanding:
Common - basic (in shares)	62,535,964	58,583,231	43,646,997
Common - diluted (in shares)	62,543,700	58,687,945	43,731,299
[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]	Common Units [Member]		Incentive Distribution Rights [Member]	[1]	Incentive Distribution Rights [Member]PBF LLC [Member]	Noncontrolling Interest [Member]PBF LLC [Member]	General Partner [Member]	Limited Partner [Member]Common Units [Member]
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2017	$ 167,760							$ 2,736	$ 171,903	$ 10,665	$ (17,544)
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to Predecessors	(2,443)							0	0	(2,443)	0
Partners' Capital Account, Contributions	4,455							0	0	4,455	0
Allocation of assets acquired to the unitholders	0							0	0	(12,677)	12,677
Quarterly distributions to unitholders	(100,131)							(12,747)	0	0	(87,384)
Distributions to TVPC members	(105,131)	[1]	$ (20,250)	$ (95,120)	[1]	$ (10,011)		0	(20,250)	0	0
Net income attributable to the partners	103,280							10,011	17,819	0	75,450
Unit-based compensation expense	5,757							0	0	0	5,757
Stockholders' Equity, Capital Contributions	1,056							0	0	0	1,056
Proceeds from issuance of common units	34,820							0	0	0	34,820
Other	(1,114)							0	0	0	(1,114)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2018	193,190							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	(125,483)
Distributions to TVPC members	(129,892)		$ (8,500)	(129,892)				0	(8,500)	0	0
Net income attributable to the partners	108,169							0	7,881	0	100,288
Unit-based compensation expense	6,765							0	0	0	6,765
Acquisition of TVPC noncontrolling interest	(200,000)							0	(168,853)	0	(31,147)
Proceeds from issuance of common units	132,483							0	0	0	132,483
Other	(1,541)							0	0	0	(1,541)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2019	105,083							0	0	0	105,083
Increase (Decrease) in Partners' Capital [Roll Forward]
Net loss attributable to Predecessors	0
Quarterly distributions to unitholders	(89,338)							0	0	0	(89,338)
Distributions to TVPC members	(75,578)			$ (75,578)
Net income attributable to the partners	147,432							0	0	0	147,432
Unit-based compensation expense	4,939							0	0	0	4,939
Proceeds from issuance of common units	0
Other	(899)							0	0	0	(899)
Partners' Capital, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2020	$ 167,217							$ 0	$ 0	$ 0	$ 167,217
[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, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net income	$ 147,432,000	$ 108,169,000	$ 100,837,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	53,707,000	38,601,000	29,809,000
Impairment expense	7,000,000	0	0
Amortization of loan fees and debt premium	1,741,000	1,780,000	1,717,000
Accretion on discounted liabilities	1,788,000	2,768,000	775,000
Unit-based compensation expense	4,939,000	6,765,000	5,757,000
Change in contingent consideration	(14,390,000)	(790,000)	0
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(5,164,000)	(11,004,000)	3,765,000
Accounts receivable	(4,031,000)	810,000	(6,088,000)
Prepaids and other current assets	1,238,000	(472,000)	(679,000)
Accounts payable - affiliates	(1,514,000)	(1,645,000)	(253,000)
Accounts payable	(6,050,000)	5,564,000	(964,000)
Accrued liabilities	3,478,000	509,000	(1,372,000)
Deferred revenue	(1,072,000)	229,000	1,522,000
Other assets and liabilities	(2,460,000)	(2,277,000)	(1,685,000)
Net cash provided by operating activities	186,642,000	149,007,000	133,141,000
Cash flows from investing activities:
Expenditures for property, plant and equipment	(12,308,000)	(31,746,000)	(42,351,000)
Net cash used in investing activities	(12,308,000)	(31,746,000)	(175,696,000)
Cash flows from financing activities:
Proceeds from issuance of common units	0	132,483,000	34,820,000
Acquisition of TVPC noncontrolling interest	0	(200,000,000)	0
Distributions to unitholders	(88,426,000)	(123,910,000)	(98,786,000)
Distributions to TVPC members	0	(8,500,000)	(20,250,000)
Deferred payment for the East Coast Storage Assets Acquisition	0	(32,000,000)	0
Contribution from parent	0	0	4,201,000
Proceeds from revolving credit facility	100,000,000	228,000,000	170,000,000
Repayment of revolving credit facility	(183,000,000)	(101,000,000)	(43,700,000)
Deferred financing costs and other	(1,590,000)	2,724,000	(3,486,000)
Net cash (used in) provided by financing activities	(173,016,000)	(102,203,000)	42,799,000
Net change in cash and cash equivalents	1,318,000	15,058,000	244,000
Cash and cash equivalents, beginning of period	34,966,000	19,908,000	19,664,000
Cash and cash equivalents at end of period	36,284,000	34,966,000	19,908,000
Supplemental cash flow disclosures:
Contribution of net assets from PBF LLC	0	242,000	1,056,000
Accrued capital expenditures	962,000	1,193,000	4,632,000
East Coast Storage Assets contingent consideration	0	0	21,100,000
Assets acquired under operating leases	0	482,000	0
Interest, net of capitalized interest of $710, $526, and $143 in 2020, 2019 and 2018, respectively	43,840,000	46,539,000	39,716,000
Development Assets Acquisition [Member]
Supplemental cash flow disclosures:
Stock Issued During Period, Value, New Issues	0	0	31,586,000
IDR Restructuring [Member]
Supplemental cash flow disclosures:
Stock Issued During Period, Value, New Issues	0	215,300,000	0
Knoxville Terminals Purchase [Member]
Cash flows from investing activities:
Cash paid in acquisition	0	0	(58,356,000)
East Coast Storage Assets Acquisition [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Change in contingent consideration	(16,429,000)
Cash flows from investing activities:
Cash paid in acquisition	0	0	(74,989,000)
Supplemental cash flow disclosures:
Deferred payment for East Coast Storage Assets Acquisition	$ 0	$ 0	$ 30,900,000

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Cash Flows [Abstract]
Capitalized interest	$ 710	$ 526	$ 143

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2020
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, 2020, owned 99.2% 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, 2020, PBF LLC held a 48.0% limited partner interest in PBFX, with the remaining 52.0% 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. Business Developments On October 1, 2018, the Partnership acquired from Crown Point International LLC (“Crown Point”), its wholly-owned subsidiary, CPI Operations LLC (“CPI”). In connection with the acquisition, the purchase and sale agreement included an earn-out provision related to an existing commercial agreement with a third party, based on the future results of certain acquired idled assets, which recommenced operations in October 2019. Pursuant to the terms of the commercial agreement, in the third quarter of 2020, the counterparty exercised its right to terminate the contract at the conclusion of the current contract year (the “CPI Contract Termination”), resulting in an adjustment to the Contingent Consideration (as defined in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements). Refer to Note 12 “Commitments and Contingencies” of the Notes to Consolidated Financial Statements for further discussion. In addition, as a result of the CPI Contract Termination, the Partnership recorded an impairment charge of $7,000 to write-down the related processing unit assets and customer contract intangible asset of $3,000 and $4,000, respectively. The impairment charge represents a write-down of the CPI assets due to the reduction of future earnings as a result of the CPI Contract Termination. These are nonrecurring impairment events that have a fair value measurement and are classified in level 3 of the fair value hierarchy. The fair values of the assets were determined using the income approach and was based on the expected future net cash flows over the remaining contractual period. Level 3 assumptions were used in the calculation to determine the net cash flows used in the impairment analysis. The assumptions included an estimate of future revenue based on the terms of the contract, an estimate of operating and maintenance expenses associated with the operation of the assets and an estimate of the cost to shut-down the facility at the conclusion of the contractual period. Refer to Note 6 “Property, Plant and Equipment, Net” and Note 7 “Goodwill and Intangibles” of the Notes to Consolidated Financial Statements for further discussion. 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 six oil refineries (two of which are operated as a single unit) 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 interstate natural gas pipeline at PBF Holding’s Paulsboro Refinery (the “Paulsboro Natural Gas Pipeline”) 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.”

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
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. 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. 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 life was determined to be 13 years. Intangible assets are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. Intangibles subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the intangible may not be recoverable. If the sum of the expected undiscounted future cash flows related to an intangible asset is less than the carrying amount of that asset, an impairment loss is recognized based on the fair value of the asset. As a result of the CPI Contract Termination, the Partnership recorded a $4,000 impairment for the write-down of a customer contract intangible asset. Refer to Note 7 “Goodwill and Intangibles” of the Notes to Consolidated Financial Statements for further discussion. 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. As a result of the CPI Contract Termination, the Partnership recorded a $3,000 impairment related to the write-down of the processing unit assets. Refer to Note 6 “Property, Plant and Equipment, Net” of the Notes to Consolidated Financial Statements for further discussion. 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, 2020 and 2019, 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, 2020 and 2019, 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 the 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 is 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 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 unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common units. On February 28, 2019, the Partnership closed on an Equity 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 June 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“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 adopted ASU 2016-13 effective January 1, 2020. The adoption of ASU 2016-13 did not have a material impact on the Partnership’s consolidated financial statements. Refer to Note 5 “Current Expected Credit Losses” of the Notes to Consolidated Financial Statements for further disclosure related to the adoption of this pronouncement. Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”). The amendments in ASU 2020-04 provide optional guidance to alleviate the burden in accounting for reference rate reform by allowing certain expedients and exceptions in applying GAAP to contracts, hedging relationships and other transactions affected by the expected market transition from London Interbank Offering Rate (“LIBOR”) and other interbank rates if certain criteria are met. The amendments in ASU 2020-04 are effective for all entities at any time beginning on March 12, 2020 through December 31, 2022 and may be applied from the beginning of an interim period that includes the issuance date of ASU 2020-04. The Partnership is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Revenue Recognition In accordance with FASB Accounting Standards Codification Topic 606 “Revenue from Contracts with Customers,” revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration to which the Partnership expects to be entitled in exchange for those goods or services. As disclosed in Note 14 “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, 2020 2019 2018 Transportation and Terminaling Segment Terminaling $ 144,114 $ 145,307 $ 120,342 Pipeline 80,587 81,328 78,073 Other 46,322 56,110 51,997 Total 271,023 282,745 250,412 Storage Segment Storage 57,932 51,859 33,028 Other 31,300 5,608 — Total 89,232 57,467 33,028 Total Revenue $ 360,255 $ 340,212 $ 283,440 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 affiliate and third-party 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 an amount equal to the difference in actual volumes transported and/or throughput and the minimum volumes required under the agreement multiplied by the applicable contractual rate (each a “deficiency payment”). Deficiency payments are 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 deficiency payment amounts as a credit against volumes throughput in excess of its MVC, as applicable, during subsequent 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. Unused credits determined to have a remote chance of being utilized by customers in the future are 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 earned 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) prior to the CPI Contract Termination. Certain of these affiliate and third-party 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, 2020, MVC payments to be received, based on future performance obligations of the Partnership, related to noncancellable commercial terminaling, pipeline and storage agreements were as follows: 2021 $ 116,218 2022 90,525 2023 87,798 2024 87,011 2025 86,773 Thereafter — Total MVC payments to be received (1)(2) $ 468,325 (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 is excluded. (2) Arrangements deemed leases are excluded from this table. Leases Lessor Disclosures 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 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, 2020, 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 based on a specified 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 fifteen The table below quantifies lease revenue for the periods presented: Year Ended December 31, 2020 2019 2018 Affiliate $ 148,563 $ 153,399 $ 133,973 Third-party 53,456 24,255 5,243 Total lease revenue $ 202,019 $ 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, 2020: 2021 $ 142,576 2022 134,451 2023 133,090 2024 131,868 2025 105,186 Thereafter 128,340 Total undiscounted future cash to be received $ 775,511 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 category within property, plant and equipment, the assets that are subject to lease as of December 31, 2020 and 2019: December 31, December 31, Land $ 98,337 $ 98,337 Pipelines 321,254 318,459 Terminals and equipment 83,387 95,392 Storage facilities and processing units 182,600 164,841 685,578 677,029 Accumulated depreciation (109,153) (77,243) Net assets subject to lease $ 576,425 $ 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 $2,117 and $3,189 as of December 31, 2020 and 2019, respectively. The decrease in the deferred revenue balance as of December 31, 2020 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, 2020
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, 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. 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 8 “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. 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 at December 31, 2019. As of December 31, 2020, the full remaining Contingent Consideration balance is considered short-term. 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. 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. The Partnership and Crown Point agreed to 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 As a result of the CPI Contract Termination, the fair value of the Contingent Consideration was adjusted in 2020 to reflect the elimination of the estimated earn-out for years two and three of the performance period. Refer to Note 12 “Commitments and Contingencies” of the Notes to Consolidated Financial Statements for further discussion regarding the Contingent Consideration and the corresponding fair value adjustment. The results of operations of the East Coast Storage Assets are included in the Partnership’s consolidated financial statements for the full years ended December 31, 2020 and 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 period 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 (Unaudited) Pro forma revenue $ 300,863 Pro forma net income attributable to PBF Logistics LP unitholders 67,847 Pro forma net income available per limited partner unit: Common units - basic $ 1.55 Common units - diluted 1.55 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 years ended December 31, 2020 and 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 period 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 (Unaudited) Pro forma revenue $ 286,970 Pro forma net income attributable to PBF Logistics LP unitholders 75,862 Pro forma net income available per limited partner unit: Common units - basic $ 1.74 Common units - diluted 1.74 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 a Contribution Agreement with PBF LLC, pursuant to which the Partnership acquired from PBF LLC all of the issued and outstanding limited liability company interests of TVP Holding Company LLC (“TVP Holding”), which held the remaining 50% equity interest in Torrance Valley Pipeline Company LLC (“TVPC”) (the “TVPC Acquisition”). 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 9 “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”). 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 historical financial statements have been retrospectively adjusted to reflect the financial position, results of operations and cash flows of TRLC, CLC and PTC. No retrospective adjustments were made regarding DSLC as the acquisition of the Delaware Ethanol Storage Facility was considered an asset purchase. Net income (loss) attributable to TRLC, CLC and PTC 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, the Partnership’s wholly-owned subsidiary PBFX Operating Company LLC (“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 $1,382 for the year ended December 31, 2020, primarily consisting of consulting and legal expenses related to pending and non-consummated acquisitions. Acquisition-related costs were $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. These costs are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations.

CURRENT EXPECTED CREDIT LOSSES

CURRENT EXPECTED CREDIT LOSSES	12 Months Ended
	Dec. 31, 2020
Credit Loss [Abstract]
CURRENT EXPECTED CREDIT LOSSES	CURRENT EXPECTED CREDIT LOSSES Credit Losses The Partnership has exposure to credit losses through its collection of fees charged to customers for terminaling, pipeline, storage and processing services. The Partnership evaluates creditworthiness on an individual customer basis. The Partnership utilizes a financial review model for purposes of evaluating creditworthiness, which is based on information from financial statements and credit reports. The financial review model enables the Partnership to assess the customer’s risk profile and determine credit limits on the basis of their financial strength, including but not limited to, their liquidity, leverage, debt serviceability, longevity and how they pay their bills. The Partnership may require security in the form of letters of credit or cash payments in advance of product and services delivery for certain customers that are deemed higher risk. Additionally, the Partnership may hold customers’ product in storage at its facilities as collateral and/or deny access to its facilities, as allowable under commercial law or its contractual agreements, should payment not be received. The Partnership reviews each customer’s credit risk profile at least annually, or more frequently if warranted. Following the widespread market disruption that has resulted from the coronavirus disease 2019 (“COVID-19”) pandemic and related governmental and consumer responses, the Partnership has been performing ongoing credit reviews of its customers including monitoring for any negative credit events such as customer bankruptcy or insolvency events. Based on its credit assessments, the Partnership may adjust payment terms or limit available trade credit for customers, and customers within certain industries, which are deemed to be at a higher risk.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2020
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 345,328 342,533 Terminals and equipment 319,861 315,322 Storage facilities and processing units 200,662 194,843 Construction in progress 3,761 8,093 985,569 976,748 Accumulated depreciation (165,395) (122,138) Property, plant and equipment, net $ 820,174 $ 854,610 Capitalized interest in connection with construction during 2020 and 2019 was $710 and $526, respectively. Depreciation expense was $43,512, $37,295 and $29,414 for the years ended December 31, 2020, 2019 and 2018, respectively. During the third quarter of 2020, the Partnership recorded a $3,000 impairment write-down of the processing unit assets in connection with the CPI Contract Termination within the Storage Segment. The remaining carrying value of the processing unit assets was depreciated over the remaining life of the contract, which ceased in the fourth quarter of 2020. The processing unit assets were fully depreciated as of December 31, 2020.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES Goodwill The global crisis resulting from the spread of COVID-19 has had a substantial impact on the economy and overall consumer demand. As a result of the significant decrease in the Partnership’s unit price and market capitalization during the quarters ended March 31, 2020 and June 30, 2020, the Partnership deemed impairment triggering events had occurred. As such, the Partnership performed interim impairment assessments and concluded that the carrying value of its goodwill was not impaired at the end of either reporting period. The Partnership performed its annual goodwill impairment assessment as of July 1, 2020 and determined that the carrying value of goodwill was not impaired. As of December 31, 2020, the carrying amount of goodwill was $6,332, all of which was recorded within the Transportation and Terminaling segment. Intangibles The Partnership’s net intangibles consisted of the following: December 31, December 31, Customer contracts $ 9,300 $ 13,300 Customer relationships 5,900 5,900 15,200 19,200 Accumulated amortization (11,896) (1,701) Total intangibles, net* $ 3,304 $ 17,499 * Intangibles, net are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. Amortization expense was $10,195 and $1,306 for the years ended December 31, 2020 and 2019, respectively. The Partnership estimates amortization expense for the next five years as follows: Year Ending December 31, 2021 $ 501 2022 501 2023 501 2024 501 2025 501 During the third quarter of 2020, the Partnership recorded a $4,000 impairment write-down of a customer contract intangible asset in connection with the CPI Contract Termination within the Storage Segment. The remaining carrying value of the customer contract intangible asset was amortized over the remaining life of the contract, which ceased in the fourth quarter of 2020. The customer contract intangible asset was fully amortized as of December 31, 2020.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2020
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 1.75%, or at LIBOR 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, 2020, PBFX had $200,000 of borrowings and $4,868 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 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, 2020, 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, PLPT, PBFX Op Co, TVPC, Paulsboro Natural Gas Pipeline Company LLC, TRLC, CLC, PTC, DSLC, CPI and PBFX Ace Holdings LLC (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 $503,025 at December 31, 2020. 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 $725,000 and $703,025 as of December 31, 2020 and $808,000 and $825,966 as of December 31, 2019, respectively. Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2021 $ — 2022 — 2023 725,000 2024 — 2025 — Thereafter — Total debt outstanding 725,000 Unamortized debt issuance costs (5,754) Unamortized 2023 Notes premium 1,599 Net carrying value of debt $ 720,845

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
EQUITY	EQUITY PBFX had 32,411,207 common units held by the public outstanding as of December 31, 2020. PBF LLC owns 29,953,631 PBFX common units constituting an aggregate of 48.0% of PBFX’s limited partner interest as of December 31, 2020. Unit 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, 2020 2019 Balance at beginning of period 62,130,035 45,348,663 Vesting of phantom units, net of forfeitures 234,803 195,872 New units issued — 16,585,500 Balance at end of period 62,364,838 62,130,035 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, 325,384, 292,341 and 233,993 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, 2020, 2019 and 2018, 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 10 “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 2020 and 2019 quarterly cash distributions declared: 2020 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 15 May 27 June 17 $ 0.30 Second quarter July 31 August 13 August 26 0.30 Third quarter October 29 November 16 November 30 0.30 Fourth quarter February 11, 2021 February 25, 2021 March 17, 2021 0.30 Total $ 1.20 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 The quarterly distributions to limited partners for the years ended December 31, 2020 and 2019 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, 2020 2019 Limited partners’ distributions: Common $ 75,578 $ 129,892 Total distributions $ 75,578 $ 129,892 Total cash distributions (1) $ 74,828 $ 128,266 (1) Excludes phantom unit distributions, which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION

UNIT-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
UNIT-BASED COMPENSATION	UNIT-BASED COMPENSATION Under our 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 Unit-based compensation expense related to the Partnership was $4,939, $6,765 and $5,757 for the years ended December 31, 2020, 2019 and 2018, respectively. These expenses are included in “General and administrative expenses” within the Partnership’s consolidated statements of operations. A summary of PBFX’s unit award activity for the years ended December 31, 2020, 2019 and 2018 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at January 1, 2018 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 Granted 342,482 8.14 Vested (325,384) 20.63 Forfeited (9,250) 13.34 Nonvested at December 31, 2020 769,688 $ 15.29 Total unrecognized compensation cost related to PBFX’s nonvested phantom units totaled $5,220 as of December 31, 2020 and will be recognized from 2021 through 2024. The fair value of nonvested phantom units outstanding as of December 31, 2020 totaled $11,770. The following table shows fair value information related to PBFX’s phantom units for the periods presented: Year Ended December 31, 2020 2019 2018 Weighted-average grant-date fair value per share of phantom units granted $ 8.14 $ 21.39 $ 19.95 Fair value of phantom units vested (in thousands) $ 3,187.1 $ 6,198.0 $ 4,661.3

NET INCOME PER UNIT

NET INCOME PER UNIT	12 Months Ended
	Dec. 31, 2020
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 490,262, 5,500 and 20,750 phantom units because they were anti-dilutive for the years ended December 31, 2020, 2019 and 2018, respectively. In addition to the common units, PBFX has also identified the IDRs (prior to the IDR Restructuring) as participating securities and used the two-class method when calculating the net income per unit applicable to limited partners that is based on the weighted-average number of common units outstanding during the period. Refer to Note 9 “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, 2020 Net income attributable to the partners: Distributions declared $ 75,578 Earnings less distributions 71,854 Net income attributable to the partners $ 147,432 Weighted-average units outstanding - basic 62,535,964 Weighted-average units outstanding - diluted 62,543,700 Net income per limited partner unit - basic $ 2.36 Net income per limited partner unit - diluted 2.36 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
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. On December 28, 2016, the Delaware Department of Natural Resources and Environmental Control (“DNREC”) issued a CZA permit for ethanol (the “Ethanol Permit”) to DCR 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 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. The Coastal Zone Board notified the parties in January of 2020 that it concurred with the parties’ proposed course of action. The appellants and DCR subsequently filed a motion with the Superior Court requesting relief consistent with what was described to the Coastal Zone Board. In March of 2020, the Superior Court issued a letter relinquishing jurisdiction over the matter and concurring with the parties’ proposal to allow the case to proceed to a hearing on the merits before the Coastal Zone Board. The parties must now jointly propose to the Coastal Zone Board a schedule for pre-hearing activity and a merits hearing to resolve the matter. The parties must, therefore, submit to the Coastal Zone Board a joint proposed schedule to govern future proceedings related to the merits hearing to resolve the matter. 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, the U.S. Environmental Protection Agency (“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. PBFX began the renegotiation of the ACO in December 2020 specifically with regard to provision for the installation and operation of a thermal oxidizer. As PBFX’s terminal no longer inventories the material for which the ACO was written, the ACO should be amended accordingly. On December 4, 2020, the Pennsylvania Department of Environmental Protection (the “PADEP”) issued a draft Consent Order and Agreement to PLPT with respect to two alleged violations at the Philadelphia terminal for failure to: 1) test and inspect regulated piping as required in accordance with industry standards; and 2) have a professional engineering certification that all above ground storage tanks meet the applicable performance standards and requirements as a result of an alleged release of oil on January 10, 2020 into the Schuylkill River resulting from a pipe leak that was not contained by emergency containment structure. The draft order included a proposed penalty of $800. The Partnership is reviewing and will be communicating with the PADEP regarding the allegations and the settlement offer upon the completion of the Partnership’s review. 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 obligations at certain of its assets of $1,760 and $2,347 as of December 31, 2020 and 2019, 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 PADEP approved the Site Characterization Report submitted by the Partnership, and the Remedial Action Plan was submitted to the PADEP on October 14, 2020. Although the response activities are substantially complete, the remediation costs will not be finalized until the Remedial Action Plan is approved by the PADEP. The remediation costs and any potential civil penalties are currently 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 an earn-out provision related to the Contingent Consideration. The Partnership and Crown Point agreed to 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 The Contingent Consideration is categorized in Level 3 of the fair value hierarchy and was estimated upon acquisition of the East Coast Storage Assets using a discounted cash flow model based on management’s estimate of the future cash flows associated with the recommenced idled assets, a risk free rate of return of 2.9% and a discount rate of 6.0%. The change in fair value of the obligation during the years ended December 31, 2020 and 2019 was impacted primarily due to the change in estimated future cash flows of the assets and accretion on the discounted liability. Pursuant to the terms of the commercial agreement, the counterparty exercised its right to terminate the contract at the conclusion of the current contract year, resulting in a change in the fair value of the Contingent Consideration for the year ended December 31, 2020 of $16,429, reflecting the elimination of the estimated earn-out for years two and three of the performance period. As noted in Note 4 “Acquisitions” of the Notes to Consolidated Financial Statements, The Partnership and Crown Point agreed to 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 three The following table summarizes the changes in fair value of the Contingent Consideration for the years ended December 31, 2020 and 2019: Year Ended December 31, 2020 2019 Balance at beginning of period $ 26,086 $ 21,580 Accretion on discounted liabilities 1,760 1,922 Settlements (1,500) — Unrealized gain included in earnings (14,226) 2,584 Balance at end of period $ 12,120 $ 26,086

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
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 (d) See note (d) 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) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (j) Knoxville Terminals Agreement- Storage Services 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 (k) 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 (l) 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 (m) 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement (c) 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 Partnership’s acquisition of the Toledo, Ohio refined products terminal assets (the “Toledo Products Terminal”) from Sunoco Logistics Partners L.P., 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 five (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) 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. (k) 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. (l) 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. (m) 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 The annual fee under the Omnibus Agreement for the year ended December 31, 2020 was $7,592, 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, 2020. PBFX expects to pay an annual fee of $8,275, 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, 2021. 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, American Petroleum Institute solids treatment, fire water and compressed air. For the year ended December 31, 2020, PBFX paid an annual fee of $8,683 to PBF Holding pursuant to the Services Agreement and expects to pay the same annual fee to PBF Holding pursuant to the Services Agreement for the year ending December 31, 2021. 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 $42,534, $61,405 and $50,599 to PBF LLC for the years ended December 31, 2020, 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, 2020 2019 2018 Revenue $ 289,406 $ 300,877 $ 259,426 Operating and maintenance expenses 8,683 8,617 7,477 General and administrative expenses 7,592 7,748 7,468

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2020
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 13 “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. Year Ended December 31, 2020 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 271,023 $ 89,232 $ — $ 360,255 Depreciation and amortization 28,308 25,399 — 53,707 Income (loss) from operations 169,264 44,822 (18,748) 195,338 Other expense — — 47,906 47,906 Capital expenditures 8,334 3,974 — 12,308 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 Balance at December 31, 2020 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 715,308 $ 200,130 $ 18,114 $ 933,552 Balance at December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 726,374 $ 228,495 $ 18,133 $ 973,002

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Cash distribution On February 11, 2021, PBF GP’s board of directors announced a cash distribution, based on the results of the fourth quarter of 2020, of $0.30 per unit. The distribution is payable on March 17, 2021 to PBFX unitholders of record at the close of business on February 25, 2021.

SUMMARY OF ACCOUNTING POLICIES

SUMMARY OF ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
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.
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.
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.
Goodwill	GoodwillGoodwill, 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 life was determined to be 13 years. Intangible assets are included in “Other non-current assets” within the Partnership’s consolidated balance sheets. Intangibles subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the intangible may not be recoverable. If the sum of the expected undiscounted future cash flows related to an intangible asset is less than the carrying amount of that asset, an impairment loss is recognized based on the fair value of the asset. As a result of the CPI Contract Termination, the Partnership recorded a $4,000 impairment for the write-down of a customer contract intangible asset. Refer to Note 7 “Goodwill and Intangibles” of the Notes to Consolidated Financial Statements for further discussion.
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. As a result of the CPI Contract Termination, the Partnership recorded a $3,000 impairment related to the write-down of the processing unit assets. Refer to Note 6 “Property, Plant and Equipment, Net” of the Notes to Consolidated Financial Statements for further discussion.
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, 2020 and 2019, 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, 2020 and 2019, 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 the 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 is 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 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 unitholders) is computed by dividing limited partners’ interest in net income, after deducting any incentive distributions, by the weighted-average number of outstanding common units. On February 28, 2019, the Partnership closed on an Equity 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.
Recently Adopted Accounting Guidance and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Guidance In June 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“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 adopted ASU 2016-13 effective January 1, 2020. The adoption of ASU 2016-13 did not have a material impact on the Partnership’s consolidated financial statements. Refer to Note 5 “Current Expected Credit Losses” of the Notes to Consolidated Financial Statements for further disclosure related to the adoption of this pronouncement. Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”). The amendments in ASU 2020-04 provide optional guidance to alleviate the burden in accounting for reference rate reform by allowing certain expedients and exceptions in applying GAAP to contracts, hedging relationships and other transactions affected by the expected market transition from London Interbank Offering Rate (“LIBOR”) and other interbank rates if certain criteria are met. The amendments in ASU 2020-04 are effective for all entities at any time beginning on March 12, 2020 through December 31, 2022 and may be applied from the beginning of an interim period that includes the issuance date of ASU 2020-04. The Partnership is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures.

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue from External Customers by Products and Services [Table Text Block]	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, 2020 2019 2018 Transportation and Terminaling Segment Terminaling $ 144,114 $ 145,307 $ 120,342 Pipeline 80,587 81,328 78,073 Other 46,322 56,110 51,997 Total 271,023 282,745 250,412 Storage Segment Storage 57,932 51,859 33,028 Other 31,300 5,608 — Total 89,232 57,467 33,028 Total Revenue $ 360,255 $ 340,212 $ 283,440
Schedule of Future Minimum Volume Commitments to be received [Table Text Block]	As of December 31, 2020, MVC payments to be received, based on future performance obligations of the Partnership, related to noncancellable commercial terminaling, pipeline and storage agreements were as follows: 2021 $ 116,218 2022 90,525 2023 87,798 2024 87,011 2025 86,773 Thereafter — Total MVC payments to be received (1)(2) $ 468,325 (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 is excluded. (2) Arrangements deemed leases are excluded from this table.
Operating Lease, Lease Income [Table Text Block]	The table below quantifies lease revenue for the periods presented: Year Ended December 31, 2020 2019 2018 Affiliate $ 148,563 $ 153,399 $ 133,973 Third-party 53,456 24,255 5,243 Total lease revenue $ 202,019 $ 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, 2020: 2021 $ 142,576 2022 134,451 2023 133,090 2024 131,868 2025 105,186 Thereafter 128,340 Total undiscounted future cash to be received $ 775,511
Assets Under Lease [Table Text Block]	The table below quantifies, by category within property, plant and equipment, the assets that are subject to lease as of December 31, 2020 and 2019: December 31, December 31, Land $ 98,337 $ 98,337 Pipelines 321,254 318,459 Terminals and equipment 83,387 95,392 Storage facilities and processing units 182,600 164,841 685,578 677,029 Accumulated depreciation (109,153) (77,243) Net assets subject to lease $ 576,425 $ 599,786

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2020
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. 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 at December 31, 2019. As of December 31, 2020, the full remaining Contingent Consideration balance is considered short-term.
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 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 (Unaudited) Pro forma revenue $ 300,863 Pro forma net income attributable to PBF Logistics LP unitholders 67,847 Pro forma net income available per limited partner unit: Common units - basic $ 1.55 Common units - diluted 1.55
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 (Unaudited) Pro forma revenue $ 286,970 Pro forma net income attributable to PBF Logistics LP unitholders 75,862 Pro forma net income available per limited partner unit: Common units - basic $ 1.74 Common units - diluted 1.74

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2020
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 345,328 342,533 Terminals and equipment 319,861 315,322 Storage facilities and processing units 200,662 194,843 Construction in progress 3,761 8,093 985,569 976,748 Accumulated depreciation (165,395) (122,138) Property, plant and equipment, net $ 820,174 $ 854,610

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The Partnership’s net intangibles consisted of the following: December 31, December 31, Customer contracts $ 9,300 $ 13,300 Customer relationships 5,900 5,900 15,200 19,200 Accumulated amortization (11,896) (1,701) Total intangibles, net* $ 3,304 $ 17,499 * 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, 2021 $ 501 2022 501 2023 501 2024 501 2025 501

DEBT MATURITIES (Tables)

DEBT MATURITIES (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2021 $ — 2022 — 2023 725,000 2024 — 2025 — Thereafter — Total debt outstanding 725,000 Unamortized debt issuance costs (5,754) Unamortized 2023 Notes premium 1,599 Net carrying value of debt $ 720,845

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of changes in common units outstanding	The following table presents changes in PBFX common units outstanding: Year Ended December 31, 2020 2019 Balance at beginning of period 62,130,035 45,348,663 Vesting of phantom units, net of forfeitures 234,803 195,872 New units issued — 16,585,500 Balance at end of period 62,364,838 62,130,035
Schedule of distributions made to limited partners	The tables below summarize PBFX’s 2020 and 2019 quarterly cash distributions declared: 2020 Declaration Date Record Date Payment Date Quarterly Distribution per Common Unit First quarter May 15 May 27 June 17 $ 0.30 Second quarter July 31 August 13 August 26 0.30 Third quarter October 29 November 16 November 30 0.30 Fourth quarter February 11, 2021 February 25, 2021 March 17, 2021 0.30 Total $ 1.20 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
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, 2020 2019 Limited partners’ distributions: Common $ 75,578 $ 129,892 Total distributions $ 75,578 $ 129,892 Total cash distributions (1) $ 74,828 $ 128,266 (1) Excludes phantom unit distributions, which are accrued and paid upon vesting.

UNIT-BASED COMPENSATION (Tables

UNIT-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Outstanding Award, Activity, Excluding Option	A summary of PBFX’s unit award activity for the years ended December 31, 2020, 2019 and 2018 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at January 1, 2018 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 Granted 342,482 8.14 Vested (325,384) 20.63 Forfeited (9,250) 13.34 Nonvested at December 31, 2020 769,688 $ 15.29
Share-based Payment Arrangement, Activity	The following table shows fair value information related to PBFX’s phantom units for the periods presented: Year Ended December 31, 2020 2019 2018 Weighted-average grant-date fair value per share of phantom units granted $ 8.14 $ 21.39 $ 19.95 Fair value of phantom units vested (in thousands) $ 3,187.1 $ 6,198.0 $ 4,661.3

NET INCOME PER UNIT (Tables)

NET INCOME PER UNIT (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2020 Net income attributable to the partners: Distributions declared $ 75,578 Earnings less distributions 71,854 Net income attributable to the partners $ 147,432 Weighted-average units outstanding - basic 62,535,964 Weighted-average units outstanding - diluted 62,543,700 Net income per limited partner unit - basic $ 2.36 Net income per limited partner unit - diluted 2.36 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.

COMMITMENT AND CONTINGENCIES (T

COMMITMENT AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The following table summarizes the changes in fair value of the Contingent Consideration for the years ended December 31, 2020 and 2019: Year Ended December 31, 2020 2019 Balance at beginning of period $ 26,086 $ 21,580 Accretion on discounted liabilities 1,760 1,922 Settlements (1,500) — Unrealized gain included in earnings (14,226) 2,584 Balance at end of period $ 12,120 $ 26,086

RELATED PARTY TRANSACTIONS SUMM

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Schedule of commercial agreements	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 (d) See note (d) 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) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (j) Knoxville Terminals Agreement- Storage Services 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 (k) 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 (l) 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 (m) 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement (c) 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 Partnership’s acquisition of the Toledo, Ohio refined products terminal assets (the “Toledo Products Terminal”) from Sunoco Logistics Partners L.P., 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 five (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) 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. (k) 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. (l) 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. (m) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017. 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, 2020 2019 2018 Revenue $ 289,406 $ 300,877 $ 259,426 Operating and maintenance expenses 8,683 8,617 7,477 General and administrative expenses 7,592 7,748 7,468
Schedule of revenue and expense transactions with affiliates	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 (d) See note (d) 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) 8/4/2017 15 years Evergreen 60,000 dekatherms per day Knoxville Terminals Agreement- Terminaling Services 4/16/2018 5 years Evergreen Various (j) Knoxville Terminals Agreement- Storage Services 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 (k) 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 (l) 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 (m) 10 years 2 x 5 625,000 barrels (h) East Coast Storage Assets Terminal Storage Agreement (c) 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 Partnership’s acquisition of the Toledo, Ohio refined products terminal assets (the “Toledo Products Terminal”) from Sunoco Logistics Partners L.P., 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 five (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) 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. (k) 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. (l) 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. (m) The Chalmette Storage Services Agreement was entered into on February 15, 2017 and commenced on November 1, 2017. 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, 2020 2019 2018 Revenue $ 289,406 $ 300,877 $ 259,426 Operating and maintenance expenses 8,683 8,617 7,477 General and administrative expenses 7,592 7,748 7,468

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Year Ended December 31, 2020 Transportation and Terminaling Storage Corporate Consolidated Total Total revenue $ 271,023 $ 89,232 $ — $ 360,255 Depreciation and amortization 28,308 25,399 — 53,707 Income (loss) from operations 169,264 44,822 (18,748) 195,338 Other expense — — 47,906 47,906 Capital expenditures 8,334 3,974 — 12,308 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 Balance at December 31, 2020 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 715,308 $ 200,130 $ 18,114 $ 933,552 Balance at December 31, 2019 Transportation and Terminaling Storage Corporate Consolidated Total Total assets $ 726,374 $ 228,495 $ 18,133 $ 973,002

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	May 31, 2019	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020
Limited Partners' Capital Account [Line Items]
Impairment expense			$ 0	$ 0	$ 7,000	$ 0	$ 0
Finite-Lived Intangible Assets [Member] | Customer Contracts [Member]
Limited Partners' Capital Account [Line Items]
Impairment expense		$ 4,000
Property, Plant and Equipment [Member]
Limited Partners' Capital Account [Line Items]
Impairment expense		$ 3,000
PBF Energy [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Percentage of total economic interest					99.20%			99.20%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage					48.00%			48.00%
Limited Partner, Affiliate [Member] | PBF LLC [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage					48.00%			48.00%
Limited Partner, Public [Member]
Limited Partners' Capital Account [Line Items]
Limited partner interest percentage					52.00%			52.00%
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, 2020refinery
PBF Holding [Member]
Property, Plant and Equipment [Line Items]
Number of refineries	6

SUMMARY OF ACCOUNTING POLICIE_2

SUMMARY OF ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Feb. 28, 2019
Property, Plant and Equipment [Line Items]
Asset Retirement Obligation	$ 0		$ 0	$ 0
Impairment expense	$ 0	$ 0	$ 7,000,000	$ 0	$ 0
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
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
Maximum [Member] | Customer Contracts [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life			13 years

SUMMARY OF ACCOUNTING POLICIE_3

SUMMARY OF ACCOUNTING POLICIES 2 (Details)	12 Months Ended
	Dec. 31, 2020
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		12 Months Ended
		Dec. 31, 2020USD ($)segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Number of Operating Segments | segment		2
Total Revenue		$ 360,255	$ 340,212	$ 283,440
Contract Receivable, Due in Next Twelve Months		116,218
Contract Receivable, Due in Year Two		90,525
Contract Receivable, Due in Year Three		87,798
Contract Receivable, Due in Year Four		87,011
Contract Receivable, Due in Year Five		86,773
Contract Receivable, Due after Year Five		0
Contract Receivable	[1],[2]	$ 468,325
Percentage of Total Undiscounted Future Rental Income from Leased Assets Represented by Affiliated Leases		95.00%
Operating Leases, Income Statement, Lease Revenue		$ 202,019	177,654	139,216
Lessor, Operating Lease, Payments to be Received, Next Twelve Months		142,576
Lessor, Operating Lease, Payments to be Received, Two Years		134,451
Lessor, Operating Lease, Payments to be Received, Three Years		133,090
Lessor, Operating Lease, Payments to be Received, Four Years		131,868
Lessor, Operating Lease, Payments to be Received, Five Years		105,186
Lessor, Operating Lease, Payments to be Received, Thereafter		128,340
Lessor, Operating Lease, Payments to be Received		775,511
Property, plant and equipment, gross		985,569	976,748
Accumulated depreciation		(165,395)	(122,138)
Property, plant and equipment, net		820,174	854,610
Deferred revenue		$ 2,117	3,189
Lessor, Operating Lease, Renewal Term		1 year
Lease with Affiliate [Member]
Operating Leases, Income Statement, Lease Revenue		$ 148,563	153,399	133,973
Third Party Lease [Member]
Operating Leases, Income Statement, Lease Revenue		$ 53,456	24,255	5,243
Minimum [Member] | Lease with Affiliate [Member]
Lessor, Operating Lease, Term of Contract		1 year
Maximum [Member]
Lessee, Operating Lease, Term of Contract		15 years
Maximum [Member] | Lease with Affiliate [Member]
Lessor, Operating Lease, Term of Contract		15 years
Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		$ 685,578	677,029
Accumulated depreciation		(109,153)	(77,243)
Property, plant and equipment, net		576,425	599,786
Land [Member]
Property, plant and equipment, gross		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		345,328	342,533
Pipelines [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		321,254	318,459
Terminals and equipment [Member]
Property, plant and equipment, gross		319,861	315,322
Terminals and equipment [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		83,387	95,392
Storage Facilities [Member]
Property, plant and equipment, gross		200,662	194,843
Storage Facilities [Member] | Property Subject to Operating Lease [Member]
Property, plant and equipment, gross		182,600	164,841
Transportation and Terminaling Segment [Member]
Total Revenue		271,023	282,745	250,412
Transportation and Terminaling Segment [Member] | Terminaling Service [Member]
Total Revenue		144,114	145,307	120,342
Transportation and Terminaling Segment [Member] | Pipeline Service [Member]
Total Revenue		80,587	81,328	78,073
Transportation and Terminaling Segment [Member] | Other Services [Member]
Total Revenue		46,322	56,110	51,997
Storage Segment [Member]
Total Revenue		89,232	57,467	33,028
Storage Segment [Member] | Other Services [Member]
Total Revenue		31,300	5,608	0
Storage Segment [Member] | Storage Service [Member]
Total Revenue		$ 57,932	$ 51,859	$ 33,028
[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 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 ($)	May 30, 2019	Dec. 31, 2020USD ($)earn-outYear	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment									$ 12,308,000	$ 31,746,000	$ 42,351,000
Stock Issued During Period, Value, New Issues			$ 135,000,000		$ 31,586,000	$ 35,000,000
Stock Issued During Period, Shares, New Issues (in shares) | shares			6,585,500		1,494,134	1,775,750
Business Combination, Acquisition Related Costs									1,382,000	1,696,000	2,896,000
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	0	74,989,000
Deferred payment for East Coast Storage Assets Acquisition	$ 32,000,000			$ 30,900,000					0	0	30,900,000
Term of Agreement				3 years
Business Combination, Contingent Consideration, Liability				$ 21,100,000					$ 12,120,000	26,086,000		$ 12,120,000
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period One | earn-outYear									2
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period Two | earn-outYear									3
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred							$ 58,356,000
Payments to Acquire Businesses, Gross									$ 0	0	58,356,000
Number Of Refined Product Terminals Acquired							2
Payments to Acquire Property, Plant, and Equipment							$ 58,000,000
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
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	$ 0	$ 31,586,000
Stock Issued During Period, Shares, New Issues (in shares) | 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, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Payments to Acquire Property, Plant, and Equipment					$ 12,308	$ 31,746	$ 42,351
East Coast Storage Assets contingent consideration					0	0	21,100
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	$ 0	$ 30,900
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. 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 at December 31, 2019. As of December 31, 2020, the full remaining Contingent Consideration balance is considered short-term.

ACQUISITIONS BALANCE SHEET DETA

ACQUISITIONS BALANCE SHEET DETAIL (Details) - USD ($)		Dec. 31, 2020	Dec. 31, 2019	Oct. 01, 2018	Apr. 16, 2018
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
[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, 2018	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Affiliate			$ 289,406	$ 300,877	$ 259,426
Third-party			70,849	39,335	24,014
Net income			$ 147,432	$ 108,169	100,837
East Coast Storage Assets Acquisition [Member]
Business Acquisition [Line Items]
Pro forma revenues					300,863
Pro forma net income attributable to PBF Logistics LP unitholders					67,847
Third-party	$ 5,918
Net income	$ 787
Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Pro forma revenues					286,970
Pro forma net income attributable to PBF Logistics LP unitholders					$ 75,862
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
Business Acquisition, Pro Forma Earnings Per Share, Diluted					1.55
Common Units [Member] | Knoxville Terminals Purchase [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Earnings Per Share, Basic					1.74
Business Acquisition, Pro Forma Earnings Per Share, Diluted					$ 1.74

CURRENT EXPECTED CREDIT LOSSES

CURRENT EXPECTED CREDIT LOSSES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Credit Loss [Abstract]
Accounts Receivable, Allowance for Credit Loss	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 976,748		$ 985,569	$ 976,748
Accumulated depreciation	(122,138)		(165,395)	(122,138)
Property, plant and equipment, net	854,610		820,174	854,610
Depreciation			43,512	37,295	$ 29,414
Impairment expense	0	$ 0	7,000	0	$ 0
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	115,957		115,957	115,957
Pipelines [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	342,533		345,328	342,533
Terminals and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	315,322		319,861	315,322
Storage facilities and processing units [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	194,843		200,662	194,843
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 8,093		3,761	8,093
Interest Costs Capitalized			$ 710	$ 526

GOODWILL AND INTANGIBLES (Detai

GOODWILL AND INTANGIBLES (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 6,332,000		$ 6,332,000	$ 6,332,000
Amortization of Intangible Assets			10,195,000	1,306,000
Impairment expense	$ 0	$ 0	$ 7,000,000	$ 0	$ 0

GOODWILL AND INTANGIBLES - Sche

GOODWILL AND INTANGIBLES - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)		$ 15,200	$ 19,200
Finite-Lived Intangible Assets, Accumulated Amortization		(11,896)	(1,701)
Intangible Assets, Net (Excluding Goodwill)	[1]	3,304	17,499
Customer Contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross (Excluding Goodwill)		9,300	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, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 501
Finite-Lived Intangible Assets, Amortization Expense, Year Two	501
Finite-Lived Intangible Assets, Amortization Expense, Year Three	501
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, 2020USD ($)	Dec. 31, 2019USD ($)	Oct. 06, 2017USD ($)	May 12, 2015USD ($)
Debt Instrument [Line Items]
Debt Instrument, Fair Value Disclosure				$ 703,025,000	$ 825,966,000
Long-term Debt				725,000,000	808,000,000
Long-term debt				720,845,000	$ 802,104,000
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				503,025,000
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				200,000,000
Letters of Credit Outstanding, Amount				4,868,000
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, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
2020	$ 0
2021	0
2022	725,000
2023	0
2025	0
Thereafter	0
Total debt outstanding	725,000	$ 808,000
Unamortized debt issuance costs	(5,754)
Unamortized 2023 Notes premium	1,599
Net carrying value of debt	$ 720,845

EQUITY (Details)

EQUITY (Details) - USD ($)	Apr. 29, 2019	Jul. 31, 2018	Jul. 16, 2018	May 30, 2019	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Feb. 28, 2019	Dec. 31, 2018
Capital Unit [Line Items]
Stock Issued During Period, Shares, New Issues (in shares)	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]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners				50.00%
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						48.00%
Common Units [Member] | Public Unit Holders [Member]
Capital Unit [Line Items]
Units owned						32,411,207
Common Units [Member] | Limited Partner, Affiliate [Member] | PBF LLC [Member]
Capital Unit [Line Items]
Units owned						29,953,631
Common Units [Member] | Limited Partner [Member]
Capital Unit [Line Items]
Stock Issued During Period, Shares, New Issues (in shares)						0	16,585,500
Torrance Valley Pipeline Company LLC [Member]
Capital Unit [Line Items]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				50.00%
PBF LLC [Member] | Limited Partner, Affiliate [Member]
Capital Unit [Line Items]
Limited partner interest percentage						48.00%
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 (in shares)						234,803	195,872
Shares, Issued					292,341	325,384	292,341		233,993

EQUITY (Roll Forward) (Details)

EQUITY (Roll Forward) (Details) - shares	Apr. 29, 2019	Jul. 31, 2018	Jul. 16, 2018	Dec. 31, 2020	Dec. 31, 2019
Capital Units [Roll Forward]
Stock Issued During Period, Shares, New Issues (in shares)	6,585,500	1,494,134	1,775,750
Common Units [Member]
Capital Units [Roll Forward]
Balance at beginning of period (in shares)				62,130,035	45,348,663
Balance at end of period (in shares)				62,364,838	62,130,035
Common Units [Member] | Limited Partner [Member]
Capital Units [Roll Forward]
Stock Issued During Period, Shares, New Issues (in shares)				0	16,585,500
Phantom Unit Award [Member] | Common Units [Member] | Limited Partner [Member]
Capital Units [Roll Forward]
Stock Issued During Period, Shares, New Issues (in shares)				234,803	195,872

EQUITY (Allocations of Net Inco

EQUITY (Allocations of Net Income) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Distribution Made to Limited Partner [Line Items]
Cash distribution (in dollars per share)	$ 0.30	$ 0.30	$ 0.30	$ 0.30	$ 0.5200	$ 0.5200	$ 0.5150	$ 0.5100	$ 1.20	$ 2.0650
Total distributions declared									$ 75,578	$ 129,892	$ 105,131	[1]
Cash Distribution [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared									74,828	128,266
Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared									$ 75,578	129,892	95,120	[1]
Limited Partner [Member] | Common Units [Member]
Distribution Made to Limited Partner [Line Items]
Total distributions declared										$ 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

UNIT-BASED COMPENSATION (Detail

UNIT-BASED COMPENSATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unit-based compensation expense	$ 4,939,000	$ 6,765,000	$ 5,757,000
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	$ 5,220,000
Fair value of outstanding units	$ 11,770,000
Number of Phantom Units
Nonvested units, beginning of period (in shares)	761,840	716,708	642,774
Awards granted (in shares)	342,482	343,848	328,052
Awards vested (in shares)	(325,384)	(292,341)	(233,993)
Awards forfeited (in shares)	(9,250)	(6,375)	(20,125)
Nonvested units, end of period (in shares)	769,688	761,840	716,708
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning of period (in dollars per share)	$ 20.77	$ 20.53	$ 21.54
Weighted average grant date fair value, award granted (in dollars per share)	$ 8.14	$ 21.39	$ 19.95
Fair value of phantom units vested (in thousands)	$ 3,187,100	$ 6,198,000	$ 4,661,300
Weighted average grant date fair value, award vested (in dollars per share)	$ 20.63	$ 20.20	$ 22.71
Weighted average grant date fair value, award forfeited (in dollars per share)	13.34	20.31	18.81
Weighted average grant date fair value, end of period (in dollars per share)	$ 15.29	$ 20.77	$ 20.53

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	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018		Feb. 28, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, New Issues (in shares)		6,585,500	1,494,134	1,775,750
Total distributions declared					$ 75,578	$ 129,892	$ 105,131	[1]
Earnings less distributions					(71,854)		(19,670)
Net income attributable to the partners					$ 147,432	$ 100,288	$ 85,461	[1]
Weighted-average units outstanding - basic (in shares)					62,535,964	58,583,231
Weighted-average units outstanding - diluted (in shares)					62,543,700	58,687,945
Net income per limited partner unit - basic (in dollars per share)					$ 2.36	$ 1.71
Net income per limited partner unit - diluted (in dollars per share)					$ 2.36	$ 1.71
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					490,262	5,500	20,750
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total distributions declared					$ 75,578	$ 129,892	$ 95,120	[1]
Earnings less distributions						(29,604)	(19,670)
Net income attributable to the partners						$ 100,288	$ 75,450	[1]
Weighted-average units outstanding - basic (in shares)					62,535,964	58,583,231	43,646,997
Weighted-average units outstanding - diluted (in shares)					62,543,700	58,687,945	43,731,299
Net income per limited partner unit - basic (in dollars per share)							$ 1.73
Net income per limited partner unit - diluted (in dollars per share)							$ 1.73
Incentive Distribution Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total distributions declared	[1]						$ 10,011
Earnings less distributions							0
Net income attributable to the partners	[1]						$ 10,011
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 ($)	Oct. 01, 2018USD ($)	Jan. 13, 2017group	Dec. 31, 2020USD ($)earn-outYearbbl / d	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 04, 2020USD ($)alleged_violation
Loss Contingencies [Line Items]
Barrels per day of ethanol loading | bbl / d				10,000
Number of Loading Arms				4
Accrual for Environmental Loss Contingencies				$ 1,760	$ 2,347
Business Combination, Contingent Consideration, Discount Rate				6.00%
Business Combination, Contingent Consideration, Risk Free Rate of Return				2.90%
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset				$ 14,390	790	$ 0
East Coast Storage Assets Acquisition [Member]
Loss Contingencies [Line Items]
Term of Agreement		3 years
Business Combination, Contingent Consideration, Liability		$ 21,100		12,120	26,086
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset				$ 16,429
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period One | earn-outYear				2
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period Two | earn-outYear				3
Other Commitments [Line Items]
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period Two | earn-outYear				3
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period One | earn-outYear				2
Environmental Issue [Member]
Loss Contingencies [Line Items]
Loss Contingency, Number Of Environmental Groups Appealing Permits | group			2
EPA Administrative Consent Order [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded to Other Party	$ 226
Pennsylvania Department of Environmental Protection [Member] | Environmental Issue [Member]
Loss Contingencies [Line Items]
Litigation, Number Of Alleged Violations | alleged_violation							2
Litigation Settlement, Proposed Penalty, Amount							$ 800
Contingent Consideration [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period				$ 26,086	21,580
Accretion on discounted liabilities				1,760	1,922
Settlements				(1,500)	0
Unrealized gain included in earnings				(14,226)	2,584
Balance at end of period				$ 12,120	$ 26,086	$ 21,580

RELATED PARTY TRANSACTIONS COMM

RELATED PARTY TRANSACTIONS COMMERICAL AGREEMENTS (Details) $ in Thousands

Jan. 01, 2022bbl / d

May 31, 2019bbl / d

Jan. 01, 2019bbl

Jul. 31, 2018Railcars_per_daybbl / d

Apr. 16, 2018USD ($)bbl

Nov. 01, 2017bblrenewal

Aug. 04, 2017dekatherm_per_day

Nov. 01, 2016

Aug. 31, 2016bbl / drenewalbbl

May 01, 2016bbl / dbbl

May 15, 2015bbl / drenewal

Dec. 12, 2014bbl / dbblrenewal

May 08, 2014bbl / drenewal

Dec. 31, 2020renewal

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

5,500

Term of Agreement

[2]

7 years 8 months

Number of Contract Renewals | renewal

[2]

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

4,400

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

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

[2]

5 years

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

[2],[3]

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 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

[4],[5]

15,000

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

Related Party Transaction [Line Items]

Term of Agreement

[6]

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

[3]

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

50,000

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

2

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

Related Party Transaction [Line Items]

Term of Renewal

[2]

5 years

Minimum throughput capacity under agreement

75,000

75,000

[2],[7]

70,000

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

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

[2]

5 years

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

[2],[3]

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

900,000

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

770,000

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

2

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

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement | dekatherm_per_day

[2]

60,000

Term of Agreement

[2]

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

[2]

5 years

Oil And Gas Plant, Maximum Storage Capacity | bbl

[2],[3]

115,334

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

Related Party Transaction [Line Items]

Term of Renewal

[2]

5 years

Term of Agreement

[2]

7 years 5 months

Number of Contract Renewals

[2]

2

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

[8]

50

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

Related Party Transaction [Line Items]

Minimum throughput capacity under agreement | Railcars_per_day

[8]

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

[8]

11.5

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

[2]

5 years

Minimum throughput capacity under agreement

[2]

5,000

Term of Agreement

[2]

7 years 5 months

Number of Contract Renewals

[2]

2

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

Related Party Transaction [Line Items]

Term of Renewal

[9]

5 years

Minimum throughput capacity under agreement

[9]

95,000

Term of Agreement

[9]

4 years

Number of Contract Renewals

[9]

2

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

Related Party Transaction [Line Items]

Term of Renewal

[2]

5 years

Term of Agreement

[2]

10 years

Number of Contract Renewals | renewal

[2]

2

Oil And Gas Plant, Maximum Storage Capacity | bbl

[2],[3]

625,000

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

Related Party Transaction [Line Items]

Term of Agreement

8 years

Oil And Gas Plant, Maximum Storage Capacity | bbl

[3]

2,953,725

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

Related Party Transaction [Line Items]

Term of Agreement

[6]

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]

These commercial agreements with PBF Holding are considered leases.

[3]

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.

[4]

Subsequent to Partnership’s acquisition of the Toledo, Ohio refined products terminal assets (the “Toledo Products Terminal”) from Sunoco Logistics Partners L.P., the Toledo Products Terminal was added to the East Coast Terminals Terminaling Services Agreements.

[5]

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.

[6]

The East Coast Terminals related party agreements include varying initial term lengths, ranging from one five

[7]

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.

[8]

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.

[9]

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	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Omnibus Agreement Annual Fee			$ 7,748	$ 7,468
PBF Holding [Member] | Fifth Amended and Restated Omnibus Agreement [Member]
Related Party Transaction [Line Items]
Term of Agreement		10 years
Omnibus Agreement Annual Fee		$ 7,592
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, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Costs and Expenses, Related Party	$ 8,683	$ 8,617	$ 7,477

RELATED PARTY TRANSACTIONS SU_2

RELATED PARTY TRANSACTIONS SUMMARY OF TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended			19 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020
Related Party Transaction [Line Items]
Payments of Distributions to Affiliates	$ 0	$ 8,500	$ 20,250
Affiliate Revenue	289,406	300,877	259,426
Operating and maintenance expenses	8,683	8,617	7,477
General and administrative expenses		7,748	7,468
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	$ 42,534	$ 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	12 Months Ended
	Dec. 31, 2020USD ($)segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	2
Total Revenue	$ 360,255	$ 340,212	$ 283,440
Depreciation and amortization	53,707	38,601	29,809
Income (loss) from operations	195,338	159,272	143,870
Other expense	47,906	51,103	43,033
Capital expenditures	12,308	31,746	175,696
Total assets	933,552	973,002
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue	0	0	0
Depreciation and amortization	0	0	0
Income (loss) from operations	(18,748)	(24,515)	(21,371)
Other expense	47,906	51,103	43,033
Capital expenditures	0	0	0
Total assets	18,114	18,133
Transportation and Terminaling Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue	271,023	282,745	250,412
Depreciation and amortization	28,308	27,826	24,899
Income (loss) from operations	169,264	163,036	149,337
Other expense	0	0	0
Capital expenditures	8,334	16,886	97,077
Total assets	715,308	726,374
Storage Segment [Member]
Segment Reporting Information [Line Items]
Total Revenue	89,232	57,467	33,028
Depreciation and amortization	25,399	10,775	4,910
Income (loss) from operations	44,822	20,751	15,904
Other expense	0	0	0
Capital expenditures	3,974	14,860	$ 78,619
Total assets	$ 200,130	$ 228,495

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - $ / shares	Feb. 11, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Cash distribution (in dollars per share)		$ 0.30	$ 0.30	$ 0.30	$ 0.30	$ 0.5200	$ 0.5200	$ 0.5150	$ 0.5100	$ 1.20	$ 2.0650
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash distribution (in dollars per share)	$ 0.30