PBF Energy S-4 13 Mar 18 Registration of securities issued in business combination transactions Financial data

Document and Entity Information

Document and Entity Information Document - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 20, 2016	Jun. 30, 2015
Entity Information [Line Items]
Entity Registrant Name	PBF ENERGY CO LLC
Entity Central Index Key	1,645,026
Document Type	S4
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 0
Entity Filer Category	Non-accelerated Filer
Class A Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		0
Class B Common Stock [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017		Dec. 31, 2016
Current assets:
Cash and cash equivalents (PBFX: $19,664 and $64,221, respectively)	$ 562,036		$ 734,962
Accounts receivable	952,552		620,175
Inventories	2,213,797		1,863,560
Marketable securities - current (PBFX: $0 and $40,024, respectively)	0		40,024
Prepaid expense and other current assets	51,799		41,998
Total current assets	3,780,184		3,300,719
Property, plant and equipment, net (PBFX: $673,823 and $608,793, respectively)	3,479,213		3,328,770
Deferred charges and other assets, net	779,588		504,003
Total assets	8,038,985	[1]	7,133,492
Current liabilities:
Accounts payable	578,551		535,877
Accrued expenses	1,824,394		1,478,246
Deferred revenue	8,933		13,292
Note payable	5,621		0
Current portion of long-term debt (PBFX: $0 and $39,664, respectively)	10,987		39,664
Total current liabilities	2,428,486		2,067,079
Long-term debt (PBFX: $548,793 and $532,011, respectively)	2,175,042		2,108,570
Intercompany note payable	292,844		190,093
Deferred tax liability	33,155		45,699
Other long-term liabilities	225,845		229,121
Total liabilities	5,155,372		4,640,562
Commitments and contingencies (Note 15)
Equity:
Treasury stock, at cost	(152,585)		(151,547)
Retained earnings	906,875		545,261
Accumulated other comprehensive loss	(26,936)		(25,962)
Total PBF Energy Company LLC equity	2,422,411		2,040,851
Noncontrolling interest	456,092		446,969
Total equity	2,878,503		2,487,820
Total liabilities, Series B units and equity	8,038,985		7,133,492
Series B Units [Member]
Current liabilities:
Series B Units, 1,000,000 issued and outstanding, no par or stated value	5,110		5,110
Series A Units [Member]
Equity:
Common Units	40,058		42,963
Series C Units [Member]
Equity:
Common Units	$ 1,654,999		$ 1,630,136
[1]	The Refining segment includes capital expenditures of $565,304 for the acquisition of the Chalmette refinery on November 1, 2015, excluding the working capital settlement of $2,659 that was finalized in the first quarter of 2016.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents (PBFX: $19,664 and $64,221, respectively)	$ 734,962	$ 938,864
Property, plant and equipment, net (PBFX: $673,823 and $608,793, respectively)	3,328,770
Current portion of long-term debt (PBFX: $0 and $39,664, respectively)	39,664
Long-term debt (PBFX: $548,793 and $532,011, respectively)	$ 2,108,570
Series B Units [Member]
Common Unit, Issued (in shares)	1,000,000	1,000,000
Common Unit, Outstanding (in shares)	1,000,000	1,000,000
Series A Units [Member]
Common Unit, Issued (in shares)	3,767,464	3,920,902
Common Unit, Outstanding (in shares)	3,767,464	3,920,902
Series C Units [Member]
Common Unit, Issued (in shares)	110,586,762	109,204,047
Common Unit, Outstanding (in shares)	110,586,762	109,204,047
PBF Logistics LP [Member]
Cash and cash equivalents (PBFX: $19,664 and $64,221, respectively)	$ 19,664	$ 64,221
Property, plant and equipment, net (PBFX: $673,823 and $608,793, respectively)	673,823	608,802
Marketable securities (PBFX: $0 and $234,258, respectively)	0	0
Current portion of long-term debt (PBFX: $0 and $39,664, respectively)	0	39,664
Long-term debt (PBFX: $548,793 and $532,011, respectively)	$ 532,011	$ 532,011

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenues	$ 21,786,637		$ 15,920,424	$ 13,123,929
Cost and expenses:
Cost of products and other	18,863,621		13,598,341	11,481,614
Operating expense (excluding depreciation and amortization expense as reflected below)	1,685,611		1,423,198	904,525
Depreciation and amortization expense	277,992		216,341	187,729
Cost of sales	20,827,224		15,237,880	12,573,868
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	214,448		166,252	180,310
Depreciation and amortization expense	12,964		5,835	9,688
Gain on sale of assets	1,458		11,374	(1,004)
Total cost and expenses	21,056,094		15,421,341	12,762,862
Income from operations	730,543	[1]	499,083	361,067
Other income (expense)
Change in fair value of catalyst lease	(2,247)		1,422	10,184
Debt extinguishment costs	(25,451)		0	0
Interest expense, net	(162,383)		(155,819)	(109,411)
Income before income taxes	540,462		344,686	261,840
Income tax expense	(10,783)		23,689	648
Net income	551,245		320,997	261,192
Less: net income attributable to noncontrolling interests	51,168		40,109	34,880
Net income attributable to PBF Energy Company LLC	$ 500,077		$ 280,888	$ 226,312
[1]	(1)The Logistics segment includes 100% of the income from operations of TVPC as TVPC is consolidated by PBFX. PBFX records net income attributable to noncontrolling interest for the 50% equity interest in TVPC held by PBF Holding. PBF Holding (included in the Refining segment) records equity income in investee related to its 50% noncontrolling ownership interest in TVPC. For the purposes of the consolidated PBF Energy financial statements, PBF Holding’s equity income in investee and PBFX’s net income attributable to noncontrolling interest eliminate in consolidation. As the acquisition of PBFX’s 50% interest in TVPC was completed in the third quarter of 2016, there was no impact on comparative 2015 or 2014 disclosures.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 551,245	$ 320,997	$ 261,192
Other comprehensive (loss) income:
Unrealized (loss) gain on available for sale securities	(24)	(42)	124
Net (loss) gain on pension and other post-retirement benefits	(950)	(2,550)	1,982
Total other comprehensive (loss) income	(974)	(2,592)	2,106
Comprehensive income	550,271	318,405	263,298
Less: Comprehensive income attributable to noncontrolling interests	51,168	40,109	34,880
Comprehensive income attributable to PBF Energy Company LLC	$ 499,103	$ 278,296	$ 228,418

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity Statement - USD ($) $ in Thousands	Total	Series A Units [Member]	Series C Units [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]
Ending balance (in shares) at Dec. 31, 2014		9,170,696	81,981,119
Ending balance at Dec. 31, 2014	$ 1,652,837	$ 91,179	$ 865,954	$ (26,876)	$ 528,942	$ 336,369	$ (142,731)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	263,298			2,106	226,312	34,880
Exercise of Series A warrants and options (in shares)		148,493	12,766
Exercise of Series A warrants and options	90	$ (2,707)	$ 2,797
Exchange of PBF Energy Company LLC Series A Units for Class A common stock (in shares)		(529,178)	529,178
Exchange of PBF Energy Company LLC Series A Units for Class A common stock	0
Purchase of Series C units in connection with the October 2015 Equity Offering (in shares)			11,500,000
Purchase of Series C units in connection with the October 2015 Equity Offering	345,000		$ 345,000
Distribution to members	(374,116)				(350,658)	(23,458)
Reclassification of Series A units in connection with secondary public offering of PBF Energy Inc. (in shares)		(3,804,653)	3,804,653
Reclassification of Series A units in connection with secondary public offering of PBF Energy Inc.	0	$ (38,047)	$ 38,047
Decrease in NCI due to issuance of additional common units	0	$ 636	$ 10,754			(11,390)
Stock based compensation (in shares)			238,988
Stock based compensation	13,497		$ 9,218			4,279
Noncontrolling interest acquired in Chalmette Acquisition	16,951					16,951
Treasury stock purchases (in shares)			(284,771)
Treasury stock purchases	(8,073)						(8,073)
Other	(89)					(89)	0
Ending balance (in shares) at Dec. 31, 2015		4,985,358	97,781,933
Ending balance at Dec. 31, 2015	1,909,395	$ 51,061	$ 1,271,770	(24,770)	404,596	357,542	(150,804)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	318,405			(2,592)	280,888	40,109
Exercise of Series A warrants and options (in shares)		25,550	11,650
Exercise of Series A warrants and options	(172)	$ (8,173)	$ 8,001
Exchange of PBF Energy Company LLC Series A Units for Class A common stock (in shares)		(1,090,006)	1,090,006
Exchange of PBF Energy Company LLC Series A Units for Class A common stock	1,058		$ 1,058
December equity offering (in shares)			10,000,000
December equity offering	275,300		$ 275,300
Distribution to members	(173,147)				(139,433)	(33,714)
Decrease in NCI due to issuance of additional common units	138,378	$ 0	$ 54,944			83,434
Grant of restricted shares (in shares)			320,458
Grant of restricted shares	743		$ 743
Stock based compensation (in shares)			0
Stock based compensation	22,656		$ 18,296			4,360
Noncontrolling interest acquired in Chalmette Acquisition	743
Treasury stock purchases (in shares)			0
Treasury stock purchases	(743)						(743)
Other	(4,053)	$ 75	$ 24	1,400	(790)	(4,762)	0
Ending balance (in shares) at Dec. 31, 2016		3,920,902	109,204,047
Ending balance at Dec. 31, 2016	2,487,820	$ 42,963	$ 1,630,136	(25,962)	545,261	446,969	(151,547)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	550,271			(974)	500,077	51,168
Exercise of Series A warrants and options (in shares)		64,373	462,500
Exercise of Series A warrants and options	(598)	$ (598)	$ 0
Exchange of PBF Energy Company LLC Series A Units for Class A common stock (in shares)		(217,811)	217,811
Exchange of PBF Energy Company LLC Series A Units for Class A common stock	0	$ (2,307)	$ 2,307
Distribution to members	(182,803)				(136,367)	(46,436)
Grant of restricted shares (in shares)			702,404
Grant of restricted shares	1,038		$ 1,038
Stock based compensation (in shares)			0
Stock based compensation	26,848		$ 21,503			5,345
Treasury stock purchases (in shares)			0
Treasury stock purchases	(1,038)						(1,038)
Other	(3,035)	$ 0	$ 15	0	(2,096)	(954)	0
Ending balance (in shares) at Dec. 31, 2017		3,767,464	110,586,762
Ending balance at Dec. 31, 2017	$ 2,878,503	$ 40,058	$ 1,654,999	$ (26,936)	$ 906,875	$ 456,092	$ (152,585)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net income	$ 551,245	$ 320,997	$ 261,192
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	299,860	232,948	207,004
Stock-based compensation	26,848	22,656	13,497
Change in fair value of catalyst lease obligation	2,247	(1,422)	(10,184)
Deferred income taxes	(12,526)	19,802	0
Non-cash change in inventory repurchase obligations	13,779	29,453	63,389
Non-cash lower of cost or market inventory adjustment	(295,532)	(521,348)	427,226
Pension and other post-retirement benefits costs	42,242	37,986	26,982
Loss (gain) on sale of assets	1,458	11,374	(1,004)
Changes in operating assets and liabilities:
Accounts receivable	(332,377)	(165,416)	97,636
Inventories	(54,705)	236,602	(271,892)
Prepaid expenses and other current assets	(9,908)	15,072	(18,298)
Accounts payable	34,634	217,536	(24,291)
Accrued expenses	358,527	222,805	(34,018)
Deferred revenue	(4,359)	9,249	2,816
Other assets and liabilities	(52,915)	(18,322)	(36,791)
Net cash provided by operations	593,969	669,972	703,264
Cash flow from investing activities:
Expenditures for property, plant and equipment	(306,681)	(298,737)	(353,964)
Expenditures for deferred turnaround costs	(379,114)	(198,664)	(53,576)
Expenditures for other assets	(31,143)	(42,506)	(8,236)
Proceeds from sale of assets	0	24,692	168,270
Purchase of marketable securities	(75,036)	(1,909,965)	(2,067,286)
Maturities of marketable securities	115,060	2,104,209	2,067,983
Net cash used in investing activities	(687,011)	(1,393,935)	(812,113)
Cash flows from financing activities:
Proceeds from issuance of PBF Logistics LP common units, net of underwriters’ discount and commissions	0	138,378	0
Offering costs for issuance of PBF Logistics LP common units	0	0	0
Exercise of Series A options and warrants of PBF Energy Company LLC, net	0	0	0
Distributions to PBF Logistics LP public unitholders	(43,510)	(32,806)	(22,830)
Distributions to PBF Energy Company LLC members	(136,270)	(139,682)	(350,658)
Proceeds from revolver borrowings	490,000	550,000	170,000
Repayments of revolver borrowings	(490,000)	(200,000)	(170,000)
Proceeds from Intercompany Loan with PBF Energy Inc.	102,751	0	104,870
Repayments of PBFX Term Loan borrowings	(39,664)	(194,536)	(700)
Repayment of Intercompany Loan with PBF Energy Inc.	0	(24,531)	0
Proceeds from sale of PBF LLC Series C units, net of underwriters’ discount and commissions	0	275,300	345,000
Additional catalyst lease	10,830	15,586	0
Repayments of Notes Payable	(1,210)	0	0
Purchases of treasury stock	(1,038)	(743)	(8,073)
Deferred financing costs and other	(17,131)	886	(17,213)
Net cash provided by financing activities	(79,884)	520,061	679,933
Net (decrease) increase in cash and cash equivalents	(172,926)	(203,902)	571,084
Cash and equivalents, beginning of period	734,962	938,864	367,780
Cash and equivalents, end of period	562,036	734,962	938,864
Non-cash activities:
Conversion of Delaware Economic Development Authority loan to grant	0	4,000	4,000
Contingent Consideration Classified as Equity, Fair Value Disclosure	6,831	0	0
Accrued construction in progress and unpaid fixed assets	26,805	35,595	7,974
Cash paid during year for:
Interest (including capitalized interest of $8,452, $3,529 and $7,517 in 2016, 2015 and 2014, respectively)	166,538	137,599	96,863
Debt extinguishment costs	25,451	0	0
Capital expenditures	(10,097)	0	0
Income taxes	0	2,449	0
2025 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from PBFX Term Loan borrowings	725,000	0	0
2020 Senior Secured Notes [Member]
Cash flows from financing activities:
Repayments of PBFX Term Loan borrowings	(690,209)	0	0
PBFX Revolving Credit Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings	20,000	194,700	24,500
Repayments of revolver borrowings	(179,500)	(30,000)	(275,100)
2023 Senior Notes [Member]
Cash flows from financing activities:
Proceeds from Senior Notes	0	0	500,000
Rail Facility [Member]
Cash flows from financing activities:
Proceeds from revolver borrowings	0	0	102,075
Repayments of revolver borrowings	0	(67,491)	(71,938)
Rail Term Loan [Member]
Cash flows from financing activities:
Repayments of revolver borrowings	(6,633)	0	0
Proceeds from PBFX Term Loan borrowings	0	35,000	0
PBFX Senior Notes [Member]
Cash flows from financing activities:
Proceeds from Senior Notes	178,500	0	350,000
Torrance Refinery [Member]
Cash flow from investing activities:
Acquisition of Torrance refinery and related logistics assets	0	(971,932)	0
Chalmette Refinery [Member]
Cash flow from investing activities:
Acquisition of Chalmette Refining, net of cash acquired	0	(2,659)	(565,304)
East Coast Terminals [Member]
Cash flow from investing activities:
Acquisition of Chalmette Refining, net of cash acquired	0	(98,373)	0
Collins Pipeline Company And T&M Terminal Company [Member]
Cash flows from financing activities:
Payments of Capital Distribution	$ (1,800)	$ 0	$ 0

Consolidated Statements of Cas8

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Cash Flows [Abstract]
Capitalized interest	$ 7,156	$ 8,452	$ 3,529

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION Description of the Business PBF Energy Company LLC (“PBF LLC”), a Delaware limited liability company, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Energy Inc. (“PBF Energy”) is the sole managing member of, and owner of an equity interest representing approximately 96.7% of the outstanding economic interest in PBF LLC as of December 31, 2017, with the remaining economic interests held by the members of PBF LLC other than PBF Energy. PBF Holding Company LLC (“PBF Holding”) is a wholly-owned subsidiary of PBF LLC. PBF Investments LLC (“PBF Investments”), Toledo Refining Company LLC (“Toledo Refining” or “TRC”), Paulsboro Refining Company LLC (“Paulsboro Refining” or “PRC”), Delaware City Refining Company LLC (“Delaware City Refining” or “DCR”), Chalmette Refining, L.L.C. (“Chalmette Refining”), PBF Western Region LLC (“PBF Western Region”), Torrance Refining Company LLC (“Torrance Refining”) and Torrance Logistics Company LLC are PBF LLC’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. In addition, PBF LLC, through Chalmette Refining, holds an 80% interest in and consolidates Collins Pipeline Company and T&M Terminal Company. PBF LLC also consolidates a publicly traded master limited partnership, PBF Logistics LP (“PBFX”). PBF Logistics GP LLC (“PBF GP”) owns the noneconomic general partner interest and serves as the general partner of PBFX and is wholly-owned by PBF LLC. PBF LLC consolidates the financial results of PBFX and its subsidiaries and records a noncontrolling interest in its consolidated financial statements representing the economic interests of PBFX’s unit holders other than PBF LLC (refer to “Note 17—Noncontrolling Interests” of our Notes to Consolidated Financial Statements). Collectively, PBF LLC and its consolidated subsidiaries, including PBF Holding, PBF GP and PBFX are referred to hereinafter as the “Company” unless the context otherwise requires. Substantially all of the Company’s operations are in the United States. The Company operates in two reportable business segments: Refining and Logistics. The Company’s oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products, and are aggregated into the Refining segment. PBFX is a publicly traded master limited partnership that was formed to operate logistical assets such as crude oil and refined petroleum products terminals, pipelines, and storage facilities. PBFX’s operations are aggregated into the Logistics segment. To generate earnings and cash flows from operations, the Company is primarily dependent upon processing crude oil and selling refined petroleum products at margins sufficient to cover fixed and variable costs and other expenses. Crude oil and refined petroleum products are commodities; and factors largely out of the Company’s control can cause prices to vary over time. The potential margin volatility can have a material effect on the Company’s financial position, earnings and cash flow. Public Offerings In connection with certain secondary offerings completed in 2015, 2014 and 2013, investment funds associated with the initial investors in PBF LLC exchanged all of their PBF LLC Series A Units for an equal number of shares of PBF Energy Class A common stock which were subsequently sold to the public and, accordingly, no longer hold any PBF LLC Series A Units. The holders of PBF LLC Series B Units, which include certain current and former executive officers of PBF Energy, had the right to receive a portion of the proceeds of the sale of the PBF Energy Class A common stock by Blackstone and First Reserve. PBF LLC did not receive any proceeds from any of the secondary offerings. Certain other follow-on equity offerings were made to the public. On October 13, 2015, PBF Energy completed a public offering of an aggregate of 11,500,000 shares of its Class A common stock, including 1,500,000 shares of its Class A common stock that was sold pursuant to the exercise of an over-allotment option, for net proceeds of $344,000 , after deducting underwriting discounts and commissions and other offering expenses (the “October 2015 Equity Offering”). Additionally, on December 19, 2016, PBF Energy completed a public offering of an aggregate of 10,000,000 shares of Class A common stock for net proceeds of $274,300 , after deducting underwriting discounts and commissions and other estimated offering expenses (the “December 2016”).Net proceeds from the October 2015 Equity Offering and the December 2016 Equity Offering were subsequently used to purchase an equivalent amount of PBF LLC Series C Units. As a result of the equity offerings described above and certain other transactions such as stock option exercises, as of December 31, 2017 , the Company now owns 110,586,762 PBF LLC Series C Units and the Company’s current and former executive officers and directors and certain employees beneficially own 3,767,464 PBF LLC Series A Units, and the holders of our issued and outstanding shares of Class A common stock have 96.7% of the voting power in the Company and the members of PBF LLC other than PBF Energy through their holdings of Class B common stock have the remaining 3.3% of the voting power in the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation and Presentation These consolidated financial statements include the accounts of PBF LLC and subsidiaries in which PBF LLC has a controlling interest. All intercompany accounts and transactions have been eliminated in consolidation. Change in Presentation The Company has revised the presentation of certain line items on its consolidated statements of operations to enhance its disclosure under the requirements of Rule 5-03 of Regulation S-X. The revised presentation is comprised of the inclusion of a subtotal within costs and expenses referred to as “Cost of sales” and the reclassification of total depreciation and amortization expense between such amounts attributable to cost of sales and other operating costs and expenses. The amount of depreciation and amortization expense that is presented separately within the “Cost of Sales” subtotal represents depreciation and amortization of refining and logistics assets that are integral to the refinery production process. The historical comparative information has been revised to conform to the current presentation. This revised presentation does not have an effect on the Company’s historical consolidated income from operations or net income, nor does it have any impact on its consolidated balance sheets, statements of comprehensive income or statements of cash flows. Presented below is a summary of the effects of this revised presentation on the Company’s historical statements of operations for the year ended December 31, 2015 (in thousands): Year Ended December 31, 2015 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 11,481,614 — $ 11,481,614 Operating expenses (excluding depreciation and amortization expense as reflected below) 904,525 — 904,525 Depreciation and amortization expense — 187,729 187,729 Cost of sales 12,573,868 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 180,310 — 180,310 Depreciation and amortization expense 197,417 (187,729) 9,688 Gain on sale of assets (1,004) — (1,004) Total cost and expenses $ 12,762,862 $ 12,762,862 Cost Classifications Cost of products and other consists of the cost of crude oil, other feedstocks, blendstocks and purchased refined products and the related in-bound freight and transportation costs. Operating expenses (excluding depreciation and amortization) consists of direct costs of labor, maintenance and services, utilities, property taxes, environmental compliance costs and other direct operating costs incurred in connection with our refining operations. Such expenses exclude depreciation related to refining and logistics assets that are integral to the refinery production process, which is presented separately as Depreciation and amortization expense as a component of Cost of sales on the Company’s consolidated statements of operations. Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Actual results could differ from those estimates. Business Combinations We use the acquisition method of accounting 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, we obtain 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 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. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The carrying amount of the cash equivalents approximates fair value due to the short-term maturity of those instruments. Marketable Securities Debt or equity securities are classified into the following reporting categories: held-to-maturity, trading or available-for-sale securities. The Company does not routinely sell marketable securities prior to their scheduled maturity dates. Some of the Company’s investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions. Such investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and is measured using Level 1 inputs (as defined below). The terms of the marketable securities range from one to three months and are classified on the balance sheet as current assets. The marketable securities were fully liquidated as of December 31, 2017 and the PBFX Term Loan (as defined below) that they collateralized was repaid in full during the year ended December 31, 2017 , Concentrations of Credit Risk For the years ended December 31, 2017 , 2016 and 2015, no single customer amounted to greater than or equal to 10% of the Company’s revenues. No single customer accounted for 10% or more of our total trade accounts receivable as of December 31, 2017 or December 31, 2016. Revenue, Deferred Revenue and Accounts Receivable The Company sells various refined products primarily through its refinery subsidiaries and recognizes revenue related to the sale of products when there is persuasive evidence of an agreement, the sales prices are fixed or determinable, collectability is reasonably assured and when products are shipped or delivered in accordance with their respective agreements. Revenue for services is recorded when the services have been provided. Certain of the Company’s refineries have product offtake agreements with third-parties under which these third parties purchase a portion of the refineries’ daily gasoline production. The refineries also sell their products through short-term contracts or on the spot market. On May 4, 2017 and September 8, 2017, PBF Holding and its subsidiaries, DCR and PRC, entered into amendments to the inventory intermediation agreements (as amended in the second and third quarters of 2017, the “A&R Intermediation Agreements”) with J. Aron & Company, a subsidiary of The Goldman Sachs Group, Inc. (“J. Aron”), pursuant to which certain terms of the existing inventory intermediation agreements were amended, including, among other things, pricing and an extension of the terms. As a result of the amendments (i) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and PRC relating to the Paulsboro refinery extends the term to December 31, 2019, which term may be further extended by mutual consent of the parties to December 31, 2020 and (ii) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and DCR relating to the Delaware City refinery extends the term to July 1, 2019, which term may be further extended by mutual consent of the parties to July 1, 2020. Pursuant to each A&R Intermediation Agreement, J. Aron will continue to purchase and hold title to certain of the intermediate and finished products (the “Products”) produced by the Paulsboro and Delaware City refineries (the “Refineries”), respectively, and delivered into tanks at the Refineries. Furthermore, J. Aron agrees to sell the Products back to Paulsboro refinery and Delaware City refinery as the Products are discharged out of the Refineries’ tanks. These purchases and sales were settled monthly at the daily market prices related to those products. These transactions were considered to be made in contemplation of each other and, accordingly, did not result in the recognition of a sale when title passes from the refineries to J. Aron. Additionally, J. Aron has the right to store the Products purchased in tanks under the A&R Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding will continue to market and sell the Products independently to third parties. Accounts receivable are carried at invoiced amounts. An allowance for doubtful accounts is established, if required, to report such amounts at their estimated net realizable value. In estimating probable losses, management reviews accounts that are past due and determines if there are any known disputes. There was no allowance for doubtful accounts at December 31, 2017 and 2016 . Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis. Inventory Inventories are carried at the lower of cost or market. The cost of crude oil, feedstocks, blendstocks and refined products are determined under the last-in first-out (“LIFO”) method using the dollar value LIFO method with increments valued based on average purchase prices during the year. The cost of supplies and other inventories is determined principally on the weighted average cost method. Property, Plant and Equipment Property, plant and equipment additions are recorded at cost. The Company capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. The Company capitalizes the interest cost associated with major construction projects based on the effective interest rate of total borrowings. The Company also capitalizes costs incurred in the acquisition and development of software for internal use, including the costs of software, materials, consultants and payroll-related costs for employees incurred in the application development stage. Depreciation is computed using the straight-line method over the following estimated useful lives: Process units and equipment 5-25 years Pipeline and equipment 5-25 years Buildings 25 years Computers, furniture and fixtures 3-7 years Leasehold improvements 20 years Railcars 50 years Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. Deferred Charges and Other Assets, Net Deferred charges and other assets include refinery turnaround costs, catalyst, precious metals catalyst, linefill, deferred financing costs and intangible assets. Refinery turnaround costs, which are incurred in connection with planned major maintenance activities, are capitalized when incurred and amortized on a straight-line basis over the period of time estimated to lapse until the next turnaround occurs (generally 3 to 5 years ). Precious metals catalyst and linefill are considered indefinite-lived assets as they are not expected to deteriorate in their prescribed functions. Such assets are assessed for impairment in connection with the Company’s review of its long-lived assets as indicators of impairment develop. Deferred financing costs are capitalized when incurred and amortized over the life of the loan (generally 1 to 8 years ). Intangible assets with finite lives primarily consist of catalyst, emission credits and permits and are amortized over their estimated useful lives (generally 1 to 10 years ). Long-Lived Assets and Definite-Lived Intangibles The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results. Asset Retirement Obligations The Company records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time the Company incurs that liability, which is generally when the asset is purchased, constructed, or leased. The Company 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, the Company will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of the Company’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. The Company therefore considers the settlement date of these obligations to be indeterminable. Accordingly, the Company cannot calculate an associated asset retirement liability for these obligations at this time. The Company will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable. 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 applying current regulations, as well as the Company’s own internal environmental policies. 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 the Company’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. Stock-Based Compensation Stock-based compensation includes the accounting effect of options to purchase PBF Energy Class A common stock granted by the Company to certain employees, Series A warrants issued or granted by PBF LLC to employees in connection with their acquisition of PBF LLC Series A units, options to acquire Series A units of PBF LLC granted by PBF LLC to certain employees, Series B units of PBF LLC that were granted to certain members of management and restricted PBF LLC Series A Units and restricted PBF Energy Class A common stock granted to certain directors and officers. The estimated fair value of the options to purchase PBF Energy Class A common stock and the PBF LLC Series A warrants and options is based on the Black-Scholes option pricing model and the fair value of the PBF LLC Series B units is estimated based on a Monte Carlo simulation model. The estimated fair value is amortized as stock-based compensation expense on a straight-line method over the vesting period and included in general and administration expense with forfeitures recognized in the period they occur. Additionally, stock-based compensation also includes unit-based compensation provided to certain officers, non-employee directors and seconded employees of PBFX’s general partner, PBF GP, or its affiliates, consisting of PBFX 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 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 vest over a 4 year service period. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are also included in general and administrative expenses with forfeitures recognized in the period they occur. Income Taxes As PBF LLC is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for federal or state income tax in the accompanying financial statements apart from the income taxes attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining that are treated as C-corporations for tax purposes. The Federal tax returns for all years since 2014 and state tax returns for all years since 2013 or 2014 are subject to examination by the respective tax authorities. Pension and Other Post-Retirement Benefits The Company recognizes an asset for the overfunded status or a liability for the underfunded status of its pension and post-retirement benefit plans. The funded status is recorded within other long-term liabilities or assets. Changes in the plans’ funded status are recognized in other comprehensive income in the period the change occurs. Fair Value Measurement A fair value hierarchy (Level 1, Level 2, or Level 3) is used to categorize fair value amounts based on the quality of inputs used to measure fair value. Accordingly, fair values derived from Level 1 inputs utilize quoted prices in active markets for identical assets or liabilities. Fair values derived from Level 2 inputs are based on quoted prices for similar assets and liabilities in active markets, and inputs other than quoted prices that are either directly or indirectly observable for the asset or liability. Level 3 inputs are unobservable inputs for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability. The Company uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, the Company 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. Financial Instruments The estimated fair value of financial instruments has been determined based on the Company’s assessment of available market information and appropriate valuation methodologies. The Company’s non-derivative financial instruments that are included in current assets and current liabilities are recorded at cost in the consolidated balance sheets. The estimated fair value of these financial instruments approximates their carrying value due to their short-term nature. Derivative instruments are recorded at fair value in the consolidated balance sheets. The Company’s commodity contracts are measured and recorded at fair value using Level 1 inputs based on quoted prices in an active market, Level 2 inputs based on quoted market prices for similar instruments, or Level 3 inputs based on third party sources and other available market based data. The Company’s catalyst lease obligation and derivatives related to the Company’s crude oil and feedstocks and refined product purchase obligations are measured and recorded at fair value using Level 2 inputs on a recurring basis, based on observable market prices for similar instruments. Derivative Instruments The Company is exposed to market risk, primarily related to changes in commodity prices for the crude oil and feedstocks used in the refining process as well as the prices of the refined products sold. The accounting treatment for commodity contracts depends on the intended use of the particular contract and on whether or not the contract meets the definition of a derivative. All derivative instruments, not designated as normal purchases or sales, are recorded in the balance sheet as either assets or liabilities measured at their fair values. Changes in the fair value of derivative instruments that either are not designated or do not qualify for hedge accounting treatment or normal purchase or normal sale accounting are recognized currently in earnings. Contracts qualifying for the normal purchase and sales exemption are accounted for upon settlement. Cash flows related to derivative instruments that are not designated or do not qualify for hedge accounting treatment are included in operating activities. The Company designates certain derivative instruments as fair value hedges of a particular risk associated with a recognized asset or liability. At the inception of the hedge designation, the Company documents the relationship between the hedging instrument and the hedged item, as well as its risk management objective and strategy for undertaking various hedge transactions. Derivative gains and losses related to these fair value hedges, including hedge ineffectiveness, are recorded in cost of sales along with the change in fair value of the hedged asset or liability attributable to the hedged risk. Cash flows related to derivative instruments that are designated as fair value hedges are included in operating activities. Economic hedges are hedges not designated as fair value or cash flow hedges for accounting purposes that are used to (i) manage price volatility in certain refinery feedstock and refined product inventories, and (ii) manage price volatility in certain forecasted refinery feedstock purchases and refined product sales. These instruments are recorded at fair value and changes in the fair value of the derivative instruments are recognized currently in cost of sales. Derivative accounting is complex and requires management judgment in the following respects: identification of derivatives and embedded derivatives, determination of the fair value of derivatives, documentation of hedge relationships, assessment and measurement of hedge ineffectiveness and election and designation of the normal purchases and sales exception. All of these judgments, depending upon their timing and effect, can have a significant impact on the Company’s earnings. Recently Adopted Accounting Guidance Effective January 1, 2017, the Company adopted Accounting Standard Update (“ASU”) No. 2016-06, “Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2016-06”). ASU 2016-6 was issued in March 2016 by the Financial Accounting Standards Board (“FASB”) to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 was issued by the FASB in March 2016 to simplify certain aspects of the accounting for share-based payments to employees. The guidance in ASU 2016-09 requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled rather than recording excess tax benefits or deficiencies in additional paid-in capital. The guidance in ASU 2016-09 also allows an employer to repurchase more of an employee’s shares than it could prior to its adoption for tax withholding purposes without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”). ASU 2016-17 was issued by the FASB in October 2016 to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current GAAP. The amendments in this ASU require that a reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. Early adoption of ASU 2017-01 is permitted and the Company early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date of ASU 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 and 2017 that provide certain implementation guidance related to ASU 2014-09 (collectively, we refer to ASU 2014-09 and these additional ASUs as the “Updated Revenue Recognition Guidance”).The Updated Revenue Recognition Guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. Under ASU 2015-14, this guidance becomes effective for interim and annual periods beginning after December 15, 2017 and permits the use of either the retrospective or modified retrospective transition method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Company’s business processes, accounting systems, controls and financial statement disclosures. The Company will adopt this new standard effective January 1, 2018, using the modified retrospective application, whereby a cumulative effect adjustment will be recognized upon adoption, if applicable, and the guidance will be applied prospectively. The Company has completed its evaluation of the provisions of this standard and concluded that its adoption will not materially change the amount or timing of revenues recognized by the Company, nor will it materially affect the Company’s financial position. The majority of the Company’s revenues are generated from the sale of refined petroleum products and ethanol. These revenues are largely based on the current spot (market) prices of the products sold, which represent consideration specifically allocable to the products being sold on a given day, and the Company recognizes those revenues upon delivery and transfer of title to the products to its customers. The time at which delivery and transfer of title occurs is the point when the Company’s control of the products is transferred to its customers and when its performance obligation to its customers is fulfilled. Under the modified retrospective method of adoption, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The Company does not, however, expect to make such an adjustment to retained earnings as it has determined any such adjustment to not be material. The Company is currently developing its revenue disclosures and enhancing its accounting systems to enable the preparation of such disclosures as well as the implementation of its internal controls subsequent to the effective date of the new standard. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide additional clarification and implementation guidance for leases related to ASU 2016-02 including ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”) (collectively, the Company refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”) The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. ASU 2018-01 provides a practical expedient whereby land easements (also known as “rights of way”) that are not accounted for as leases under existing GAAP would not need to be evaluated under ASU 2016-02; however the Updated Lease Guidance would apply prospectively to all new or modified land easements after the effective date of ASU 2016-02. In January 2018, the FASB issued a proposed ASU that would provide an additional transition method for the Updated Lease Guidance for lessees and a practical expedient for lessors. As proposed, this additional transition method would allow lessees to initially apply the requirements of ASU 2016-02 by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The proposed practical expedient would allow lessors to not separate non-lease components from the related lease components in certain situations. Comments on this proposed ASU were due by February 5, 2018. Assuming the proposed ASU is approved after this comment period, the proposed ASU would have the same effective date as ASU 2016-02. While early adoption is permitted, the Company will not early adopt this Updated Lease Guidance. The Company has established a working group to study and lead implementation of the Updated Lease Guidance. This working group has been meeting on a regular basis and has instituted a preliminary task plan designed to meet the implementation deadline for ASU 2016-02. The Company has also evaluated and purchased a lease software system and has begun implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on its consolidated financial statements

PBF LOGISTICS LP

PBF LOGISTICS LP	12 Months Ended
	Dec. 31, 2017
PBF LOGISTICS LP [Abstract]
PBF Logistics LP	PBF LOGISTICS LP PBFX is a fee-based, growth-oriented, Delaware master limited partnership formed by PBF Energy to own or lease, operate, develop and acquire crude oil and refined petroleum products terminals, pipelines, storage facilities and similar logistics assets. PBFX engages in the receiving, handling, storage and transferring of crude oil, refined products, natural gas and intermediates from sources located throughout the United States and Canada for PBF Energy in support of certain of its refineries, as well as for third party customers. As of December 31, 2017, a substantial majority of PBFX’s revenue is derived from long-term, fee-based commercial agreements with PBF Holding, which include minimum volume commitments, for receiving, handling, storing and transferring crude oil, refined products and natural gas. PBF Energy also has agreements with PBFX that establish fees for certain general and administrative services and operational and maintenance services provided by PBF Holding to PBFX. These transactions, other than those with third-parties, are eliminated by PBF Energy in consolidation. PBFX, a variable interest entity, is consolidated by PBF Energy through its ownership of PBF LLC. PBF LLC, through its ownership of PBF GP, has the sole ability to direct the activities of PBFX that most significantly impact its economic performance. PBF LLC is considered to be the primary beneficiary of PBFX for accounting purposes. Public Offerings On May 14, 2014, PBFX completed its initial public offering of 15,812,500 common units. On April 5, 2016, PBFX completed a public offering of an aggregate of 2,875,000 common units, including 375,000 common units that were sold pursuant to the full exercise by the underwriter of its option to purchase additional common units, for net proceeds of $51,625 , after deducting underwriting discounts and commissions and other offering expenses (the “April 2016 PBFX Equity Offering”). In addition, on August 17, 2016, PBFX completed a public offering of an aggregate of 4,000,000 common units and granted the underwriter an option to purchase an additional 600,000 common units, of which 375,000 units were subsequently purchased on September 14, 2016, for total net proceeds of $86,753 , after deducting underwriting discounts and commissions and other offering expenses (the “August 2016 PBFX Equity Offering” and, together with the April 2016 PBFX Offering, the “2016 PBFX Offerings”). PBFX’s initial assets consisted of a light crude oil rail unloading terminal at the Delaware City refinery that also services the Paulsboro refinery (which is referred to as the “Delaware City Rail Terminal”), and a crude oil truck unloading terminal at the Toledo refinery (which is referred to as the “Toledo Truck Terminal”) that are integral components of the crude oil delivery operations at three of PBF Energy’s refineries. September 2014 Drop-down Transaction Effective September 30, 2014, PBF Holding distributed to PBF LLC all of the equity interests of Delaware City Terminaling Company II LLC (“DCT II”), which assets consist solely of the Delaware City heavy crude unloading rack (the “DCR West Rack”). PBF LLC then contributed to PBFX all of the equity interests of DCT II for total consideration of $150,000 (the “DCR West Rack Acquisition”). December 2014 Drop-down Transaction Effective December 11, 2014, PBF LLC contributed to PBFX all of the issued and outstanding limited liability company interests of Toledo Terminaling Company LLC (“Toledo Terminaling”), whose assets consist of a tank farm and related facilities located at PBF Energy’s Toledo refinery, including a propane storage and loading facility (the “Toledo Storage Facility”), for total consideration of $150,000 (the “Toledo Storage Facility Acquisition”). May 2015 Drop-down Transaction On May 14, 2015 PBF LLC contributed to PBFX all of the issued and outstanding limited liability company interests of Delaware Pipeline Company LLC (“DPC”) and Delaware City Logistics Company LLC (“DCLC”), whose assets consist of a products pipeline, truck rack and related facilities located at our Delaware City refinery (collectively the “DCR Products Pipeline and Truck Rack”), for total consideration of $143,000 (the "DCR Products Pipeline and Truck rack Acquisition"). TVPC Contribution Agreement On August 31, 2016, PBFX entered into a contribution agreement (the "TVPC Contribution Agreement") between PBFX and PBF LLC. Pursuant to the TVPC Contribution Agreement, PBFX acquired from PBF LLC 50% of the issued and outstanding limited liability company interests of Torrance Valley Pipeline Company LLC (“TVPC”), whose assets consist of the San Joaquin Valley Pipeline system (which was acquired as a part of the Torrance Acquisition, as defined in “Note 4 - Acquisitions”), including the M55, M1 and M70 pipeline systems including pipeline stations with storage capacity and truck unloading capability (collectively, the “Torrance Valley Pipeline”). The total consideration paid to PBF LLC was $175,000 , which was funded by PBFX with $20,000 of cash on hand, $76,200 in proceeds from the sale of marketable securities, and $78,800 in net proceeds from the PBFX August 2016 Equity Offering. PBFX borrowed an additional $76,200 under the PBFX Revolving Credit Facility, which was used to repay $76,200 of the PBFX Term Loan (as defined in "Note 10 - Credit Facility and Long-term Debt") in order to release $76,200 in marketable securities that had collateralized the PBFX Term Loan. PNGPC Contribution Agreement On February 15, 2017, PBFX entered into a contribution agreement (the “PNGPC Contribution Agreement”) between PBFX and PBF LLC. Pursuant to the PNGPC Contribution Agreement, PBF LLC contributed to PBFX’s wholly owned subsidiary PBFX Operating Company LLC (“PBFX Op Co”) all of the issued and outstanding limited liability company interests of Paulsboro Natural Gas Pipeline Company LLC (“PNGPC”). PNGPC owns and operates an existing interstate natural gas pipeline that originates in Delaware County, Pennsylvania, at an interconnection with Texas Eastern pipeline that runs under the Delaware River and terminates at the delivery point to PBF Holding’s Paulsboro refinery, and is subject to regulation by the Federal Energy Regulatory Commission (“FERC”). In connection with the PNGPC Contribution Agreement, PBFX constructed a new pipeline to replace the existing pipeline, which commenced services in August 2017. In consideration for the PNGPC limited liability company interests, PBFX delivered to PBF LLC (i) an $11,600 intercompany promissory note in favor of Paulsboro Refining Company LLC, a wholly owned subsidiary of PBF Holding (the “Promissory Note”), (ii) an expansion rights and right of first refusal agreement in favor of PBF LLC with respect to the New Pipeline and (iii) an assignment and assumption agreement with respect to certain outstanding litigation involving PNGPC and the existing pipeline. Chalmette Storage Tank Lease Effective February 2017, PBF Holding and PBFX Op Co entered into a 10 -year storage services agreement (the “Chalmette Storage Agreement”) under which PBFX, through PBFX Op Co, assumed construction of a crude oil storage tank at PBF Holding's Chalmette Refinery (the “Chalmette Storage Tank”), commencing upon the earlier of November 1, 2017 or the completion of construction of the Chalmette Storage Tank which was completed in November 2017. PBFX Op Co and Chalmette Refining have entered into a 20 -year lease for the premises upon which the tank is located and a project management agreement pursuant to which Chalmette Refining is managing the construction of the tank. As of December 31, 2017 , PBF LLC holds a 44.1% limited partner interest in PBFX (consisting of 18,459,497 common units), with the remaining 55.9% limited partner interest held by the public unit holders. PBF LLC also owns all of the incentive distribution rights ("IDRs") and indirectly owns a non-economic general partner interest in PBFX through its wholly-owned subsidiary, PBF GP, the general partner of PBFX. The IDRs entitle PBF LLC to receive increasing percentages, up to a maximum of 50.0% , of the cash PBFX distributes from operating surplus in excess of $0.345 per unit per quarter. As a result of the payment on May 31, 2017 by PBFX of its distribution for the first quarter of 2017, the financial tests required for conversion of all of PBFX’s outstanding subordinated units into common units have been satisfied. As a result, all of PBFX’s subordinated units, which were owned by PBF LLC, converted on a 1 -for-one basis into common units effective June 1, 2017. The conversion of the subordinated units did not impact the amount of cash distributions paid by PBFX or the total number of its outstanding units. The subordinated units were issued by PBFX in connection with its initial public offering in May 2014.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Torrance Acquisition On July 1, 2016, the Company acquired from ExxonMobil Oil Corporation and its subsidiary, Mobil Pacific Pipe Line Company, the Torrance refinery and related logistics assets (collectively, the “Torrance Acquisition”). The Torrance refinery, located in Torrance, California, is a high-conversion, delayed-coking refinery. The facility is strategically positioned in Southern California with advantaged logistics connectivity that offers flexible raw material sourcing and product distribution opportunities primarily in the California, Las Vegas and Phoenix area markets. The Torrance Acquisition provides the Company with a broader more diversified asset base and increases the number of operating refineries from four to five and expands the Company's combined crude oil throughput capacity. The acquisition also provides the Company with a presence in the PADD 5 market. In addition to refining assets, the transaction includes a number of high-quality logistics assets including a sophisticated network of crude and products pipelines, product distribution terminals and refinery crude and product storage facilities. The most significant of the logistics assets is a crude gathering and transportation system which delivers San Joaquin Valley crude oil directly from the field to the refinery. Additionally, included in the transaction are several pipelines which provide access to sources of crude oil including the Ports of Long Beach and Los Angeles, as well as clean product outlets with a direct pipeline supplying jet fuel to the Los Angeles airport. The aggregate purchase price for the Torrance Acquisition was $521,350 in cash after post-closing purchase price adjustments, plus final working capital of $450,582 . In addition, the Company assumed certain pre-existing environmental and regulatory emission credit obligations in connection with the Torrance Acquisition. The transaction was financed through a combination of cash on hand including proceeds from certain offerings, and borrowings under PBF Holding's asset based revolving credit agreement (the “Revolving Loan”). The Company accounted for the Torrance Acquisition as a business combination under GAAP whereby the Company recognizes assets acquired and liabilities assumed in an acquisition at their estimated fair values as of the date of acquisition. The final purchase price and fair value allocation were completed as of June 30, 2017. During the measurement period, which ended in June 2017, adjustments were made to the Company’s preliminary fair value estimates related primarily to Property, plant and equipment and Other long-term liabilities reflecting the finalization of the Company’s assessment of the costs and duration of certain assumed pre-existing environmental obligations. 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 $ 537,500 Working capital 450,582 Post close purchase price adjustments (16,150 ) Total consideration $ 971,932 The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Purchase Price Inventories $ 404,542 Prepaid expenses and other current assets 982 Property, plant and equipment 704,633 Deferred charges and other assets, net 68,053 Accounts payable (2,688 ) Accrued expenses (64,137 ) Other long-term liabilities (139,453 ) Fair value of net assets acquired $ 971,932 The results of operations of the Torrance refinery and related logistics assets are included in the Company’s consolidated financial statements for the full year ended December 31, 2017. The Company’s consolidated financial statements for the year ended December 31, 2016 include the results of operations of such assets from the date of the Torrance Acquisition on July 1, 2016 to December 31, 2016 during which period the Torrance refinery and related logistics assets contributed revenues of $1,977,204 and net income of $86,394 . On an unaudited pro forma basis, the revenues and net income of the Company assuming the Torrance Acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisition occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense attributable to the Torrance Acquisition and interest expense associated with the related financing. Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 16,999,435 $ 16,252,729 Pro forma net income attributable to PBF LLC 160,856 17,491 PBFX Plains Asset Purchase On April 29, 2016, PBFX's wholly-owed subsidiary, PBF Logistics Products Terminals LLC, purchased four refined products terminals in the greater Philadelphia region (the "East Coast Terminals") from an affiliate of Plains All American Pipeline, L.P. , including product storage tanks, pipeline connections to the Colonial Pipeline Company, Buckeye Partners, Sunoco Logistics Partners and other proprietary pipeline systems, truck loading lanes and marine facilities capable of handling barges and ships (the "PBFX Plains Asset Purchase"). This acquisition expands PBFX's storage and terminaling footprint and introduces third-party customers to its revenue base. The aggregate purchase price for the PBFX Plains Asset Purchase was $100,000 , less working capital adjustments. The consideration for the transaction was funded by PBFX with $98,336 in proceeds from the sale of marketable securities. PBFX borrowed an additional $98,500 under the PBFX Revolving Credit Facility, which was used to repay $98,336 of the PBFX Term Loan (as defined below) in order to release $98,336 in marketable securities that had collateralized the PBFX Term Loan. Subsequent to the closing of the Plains Asset Purchase, PBFX recorded an adjustment to the preliminary estimate for working capital of $37 as an increase to Prepaid and other current assets. PBFX accounted for the PBFX Plains Asset Purchase as a business combination under GAAP whereby PBFX recognizes assets acquired and liabilities assumed in an acquisition at their estimated fair values as of the date of acquisition. Any excess consideration transferred over the estimated fair values of the identifiable net assets acquired is recorded as goodwill. The final purchase price and fair value allocation were completed as of December 31, 2016. 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 $ 100,000 Working capital (1,627 ) Total consideration $ 98,373 The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Purchase Price Prepaid expenses and other current assets $ 4,221 Property, plant and equipment 99,342 Accounts payable and accrued expenses (3,174 ) Other long-term liabilities (2,016 ) Estimated fair value of net assets acquired $ 98,373 The results of operations of the East Coast Terminals are included in the Company’s consolidated financial statements for the full year ended December 31, 2017. The Company’s consolidated financial statements for the year ended December 31, 2016 include the results of operations of the East Coast Terminals since April 29, 2016 during which period the East Coast Terminals contributed third party revenues of $11,871 and net income of $1,830 . On an unaudited pro forma basis, the revenues and net income of the Company assuming the acquisition had occurred on January 1, 2015, are shown below. The unaudited pro forma information does not purport to present what the Company’s actual results would have been had the PBFX Plains Asset Purchase occurred on January 1, 2015, nor is the financial information indicative of the results of future operations. The unaudited pro forma financial information includes the depreciation and amortization expense attributable to the PBFX Plains Asset Purchase and interest expense associated with related financing. Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 15,927,218 $ 13,141,301 Pro forma net income attributable to PBF LLC 284,470 223,878 Chalmette Acquisition On November 1, 2015, the Company acquired from ExxonMobil, Mobil Pipe Line Company and PDV Chalmette, L.L.C., 100% of the ownership interests of Chalmette Refining, which owns the Chalmette refinery and related logistics assets (collectively, the “Chalmette Acquisition”). While the Company’s consolidated financial statements for both the years ended December 31, 2017 and 2016 include the results of operations of Chalmette Refining, the final working capital settlement for the Chalmette Acquisition was finalized in the first quarter of 2016. Additionally, certain acquisition related costs for the Chalmette Acquisition were recorded in the first quarter of 2016. The Company’s consolidated financial statements for the years ended December 31, 2017 and 2016 include the results of operations of the Chalmette refinery for the full year. The Company’s consolidated financial statements for the year ended December 31, 2015 include the results of operations of the Chalmette refinery since November 1, 2015 during which period the Chalmette refinery contributed revenues of $643,267 and net income of $53,539 . On an unaudited pro forma basis, the revenues and net income of the Company assuming the acquisition had occurred on January 1, 2014, are shown below. The unaudited pro forma information does not purport to present what the Company’s actual results would have been had the acquisition occurred on January 1, 2014, 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 Chalmette acquisition financing. Years ended December 31, (Unaudited) 2015 Pro forma revenues $ 16,811,922 Pro forma net income attributable to PBF LLC 448,353 Acquisition Expenses The Company incurred acquisition related costs consisting primarily of consulting and legal expenses related to completed, pending and non-consummated acquisitions of $1,021 , $17,510 and $5,833 in the years ended December 31, 2017, 2016 and 2015, respectively. These costs are included in the consolidated income statement in General and administrative expenses.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories consisted of the following: December 31, 2017 Titled Inventory Inventory Supply and Intermediation Arrangements Total Crude oil and feedstocks $ 1,073,093 $ — $ 1,073,093 Refined products and blendstocks 1,030,817 311,477 1,342,294 Warehouse stock and other 98,866 — 98,866 $ 2,202,776 $ 311,477 $ 2,514,253 Lower of cost or market adjustment (232,652 ) (67,804 ) (300,456 ) Total inventories $ 1,970,124 $ 243,673 $ 2,213,797 December 31, 2015 Titled Inventory Inventory Supply and Intermediation Arrangements Total Crude oil and feedstocks $ 1,102,007 $ 0 $ 1,102,007 Refined products and blendstocks 915,397 352,464 1,267,861 Warehouse stock and other 89,680 — 89,680 $ 2,107,084 $ 352,464 $ 2,459,548 Lower of cost or market adjustment (492,415 ) (103,573 ) (595,988 ) Total inventories $ 1,614,669 $ 248,891 $ 1,863,560 Inventory under inventory intermediation arrangements included certain light finished products sold to counterparties and stored in the Paulsboro and Delaware City refineries’ storage facilities in connection with the A&R Intermediation Agreement with J. Aron. During the year ended December 31, 2017 , the Company recorded an adjustment to value its inventories to the lower of cost or market which increased both operating income and net income by $295,532 , reflecting the net change in the lower of cost or market inventory reserve from $595,988 at December 31, 2016 to $300,456 at December 31, 2017 . During the year ended December 31, 2016, the Company recorded an adjustment to value its inventories to the lower of cost or market which decreased both operating income and net income by $521,348 , reflecting the net change in the lower of cost or market inventory reserve from $1,117,336 at December 31, 2015 to $595,988 at December 31, 2016. An actual valuation of inventories valued under the LIFO method is made at the end of each year based on inventory levels and costs at that time. We recorded a pre-tax charge related to a LIFO layer decrement of $4,940 and $11,746 in the Refining segment during the year ended December 31, 2017 and 2016, respectively.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consisted of the following: December 31, December 31, Land $ 352,812 $ 352,607 Process units, pipelines and equipment 3,414,372 3,013,801 Buildings and leasehold improvements 51,915 50,711 Computers, furniture and fixtures 110,968 82,120 Construction in progress 172,270 307,659 4,102,337 3,806,898 Less—Accumulated depreciation (623,124 ) (478,128 ) $ 3,479,213 $ 3,328,770 Depreciation expense for the years ended December 31, 2017 , 2016 and 2015 was $146,978 , $116,629 and $94,781 , respectively. The Company capitalized $7,156 and $8,452 in interest during 2017 and 2016 , respectively, in connection with construction in progress.

DEFERRED CHARGES AND OTHER ASSE

DEFERRED CHARGES AND OTHER ASSETS, NET	12 Months Ended
	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEFERRED CHARGES AND OTHER ASSETS, NET	DEFERRED CHARGES AND OTHER ASSETS, NET Deferred charges and other assets, net consisted of the following: December 31, December 31, Deferred turnaround costs, net $ 560,403 $ 302,919 Catalyst, net 131,019 114,788 Linefill 19,485 19,485 Pension plan assets 9,593 9,440 Environmental credits 42,452 51,636 Intangible assets, net 537 577 Other 16,099 5,158 $ 779,588 $ 504,003 The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $105,547 , $102,636 and $65,452 for the years ended December 31, 2017 , 2016 and 2015 respectively. The restricted cash consisted primarily of cash held as collateral securing the PBF Rail credit facility. Intangible assets, net was comprised of permits and emission credits as follows: December 31, December 31, Gross amount $ 3,996 $ 3,597 Accumulated amortization (3,419 ) (3,378 ) Net amount $ 577 $ 219

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following: December 31, December 31, Inventory-related accruals $ 1,132,410 $ 810,027 Inventory intermediation arrangements 244,287 225,524 Accrued transportation costs 83,800 89,830 Excise and sales tax payable 118,515 86,046 Renewable energy credit and emissions obligations 26,231 70,158 Accrued utilities 42,189 44,190 Accrued refinery maintenance and support costs 35,674 28,670 Accrued construction in progress 18,765 35,149 Accrued interest 23,419 34,964 Accrued salaries and benefits 58,589 17,466 Environmental liabilities 8,289 9,434 Customer deposits 16,133 9,215 Other 16,093 17,573 $ 1,824,394 $ 1,478,246 The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks at the Delaware City and Paulsboro refineries in accordance with the A&R Intermediation Agreements with J. Aron. As of December 31, 2017 , a liability is recognized for the inventory intermediation arrangements and is recorded at market price for the J. Aron owned inventory held in the Company’s storage tanks under the A&R Intermediation Agreements, with any change in the market price being recorded in Cost of products and other. The Company is subject to obligations to purchase Renewable Identification Numbers (“RINs”) required to comply with the Renewable Fuels Standard. The Company’s overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by the Environmental Protection Agency (“EPA”). To the degree the Company is unable to blend the required amount of biofuels to satisfy our RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid and other current assets when the amount of RINs earned and purchased is greater than the RINs liability. In addition, the Company is subject to obligations to comply with federal and state legislative and regulatory measures to address environmental compliance and greenhouse gas and other emissions, including Assembly Bill 32 (“AB32”) in California. These requirements include incremental costs to operate and maintain our facilities as well as to implement and manage new emission controls and programs, which have contributed to the increase in accrued environmental liabilities and emission obligations following the Torrance Acquisition. Renewable energy credit and emissions obligations fluctuate with the volume of applicable product sales and timing of credit purchases.

CREDIT FACILITY AND LONG-TERM D

CREDIT FACILITY AND LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
CREDIT FACILITY AND LONG-TERM DEBT	CREDIT FACILITY AND DEBT PBF Holding Revolving Loan On August 15, 2014, PBF Holding amended and restated the terms of the Revolving Loan to, among other things, increase the commitment from $1,610,000 to $2,500,000 , and extend the maturity to August 2019 . In addition, the amended and restated agreement reduced the interest rate on advances and the commitment fee paid on the unused portion of the facility. The amended and restated agreement also increased the sublimit for letters of credit from $1,000,000 to $1,500,000 and reduced the combined LC Participation Fee and Fronting Fee paid on issued and outstanding letter of credit. The LC Participation Fee ranges from 1.25% to 2.0% depending on the Company’s senior secured debt rating and the Fronting Fee is equal to 0.25% . An accordion feature allows for increases in the aggregate commitment of up to $2,750,000 . In November and December 2015, PBF Holding increased the maximum availability under the Revolving Loan to $2,600,000 and $2,635,000 , respectively. At the option of PBF Holding, advances under the Revolving Loan bear interest either at the Alternate Base Rate plus the Applicable Margin, or the Adjusted LIBOR Rate plus the Applicable Margin, all as defined in the agreement. The Applicable Margin ranges from 1.50% to 2.25% for Adjusted LIBOR Rate Loans and from 0.50% to 1.25% for Alternative Base Rate Loans, depending on the Company’s senior secured debt rating. Interest is paid in arrears, either quarterly in the case of Alternate Base Rate Loans or at the maturity of each Adjusted LIBOR Rate Loan. Advances under the Revolving Loan, plus all issued and outstanding letters of credit may not exceed the lesser of $2,635,000 or the Borrowing Base, as defined in the agreement. The Revolving Loan can be prepaid, without penalty, at any time. The Revolving Loan contains customary covenants and restrictions on the activities of PBF Holding and its subsidiaries, including, but not limited to, limitations on the incurrence of additional indebtedness; liens, negative pledges, guarantees, investments, loans, asset sales, mergers, acquisitions and prepayment of other debt; distributions, dividends and the repurchase of capital stock; transactions with affiliates; the ability to change the nature of its business or its fiscal year; the ability of PBF Holding to amend the terms of the Senior Secured Notes (as defined below) documents, and sale and leaseback transactions, all as defined in the credit agreement. In addition, the Revolving Loan has a financial covenant which requires that if at any time Excess Availability, as defined in the credit agreement, is less than the greater of (i) 10% of the lesser of the then existing Borrowing Base and the then aggregate Revolving Commitments of the Lenders (the Financial Covenant Testing Amount), and (ii) $100,000 , and until such time as Excess Availability is greater than the Financial Covenant Testing Amount and $100,000 for a period of 12 or more consecutive days, PBF Holding will not permit the Consolidated Fixed Charge Coverage Ratio, as defined in the credit agreement and determined as of the last day of the most recently completed quarter, to be less than 1.1 to 1.0 . PBF Holding’s obligations under the Revolving Loan (a) are guaranteed by each of its domestic operating subsidiaries that are not Excluded Subsidiaries (as defined in the credit agreement) and (b) are secured by a lien on (x) PBF LLC’s equity interest in PBF Holding and (y) certain assets of PBF Holding and the subsidiary guarantors, including all deposit accounts (other than zero balance accounts, cash collateral accounts, trust accounts and/or payroll accounts, all of which are excluded from the collateral), all accounts receivable, all hydrocarbon inventory (other than the intermediate and finished products owned by J. Aron pursuant to the Inventory Intermediation Agreements) and to the extent evidencing, governing, securing or otherwise related to the foregoing, all general intangibles, chattel paper, instruments, documents, letter of credit rights and supporting obligations; and all products and proceeds of the foregoing. Outstanding borrowings under the Revolving Loan as of December 31, 2017 and December 31, 2016 were $350,000 and $350,000 , respectively. Issued letters of credit were $586,274 and $411,997 as of December 31, 2017 and 2015, respectively. PBFX Credit Facilities On May 14, 2014, in connection with the closing of the PBFX Offering, PBFX entered into a five -year, $275,000 senior secured revolving credit facility (the “PBFX Revolving Credit Facility”) and a three -year, $300,000 term loan facility (the “PBFX Term Loan”), each with Wells Fargo Bank, National Association, as administrative agent, and a syndicate of lenders. The PBFX Revolving Credit Facility was increased from $275,000 to $325,000 in December 2014 and from $325,000 to $360,000 in May 2016. The PBFX Revolving Credit Facility is available to fund working capital, acquisitions, distributions and capital expenditures, and other general partnership purposes and is guaranteed by a guaranty of collection from PBF LLC. PBFX can increase the maximum amount of the PBFX Revolving Credit Facility by an aggregate amount of up to $240,000 , to a total facility size of $600,000 , subject to receiving increased commitments from lenders or other financial institutions and satisfaction of certain conditions. The PBFX Revolving Credit Facility includes a $25,000 sublimit for standby letters of credit and a $25,000 sublimit for swingline loans. Obligations under the PBFX Revolving Credit Facility and certain cash management and hedging obligations designated by PBFX are guaranteed by its restricted subsidiaries, and are secured by a first priority lien on PBFX’s assets (including PBFX’s equity interests in Delaware City Terminaling Company LLC) and those of PBFX’s restricted subsidiaries (other than excluded assets and a guaranty of collection from PBF LLC). The maturity date of the PBFX Revolving Credit Facility may be extended for one year on up to two occasions, subject to certain customary terms and conditions. Borrowings under the PBFX Revolving Credit Facility bear interest at either a base rate plus an applicable margin ranging from 0.75% to 1.75% , or at LIBOR plus an applicable margin ranging from 1.75% to 2.75% . The applicable margin will vary based upon PBFX’s Consolidated Total Leverage Ratio, as defined in the PBFX Revolving Credit Facility. The PBFX Revolving Credit Facility contains affirmative and negative covenants customary for revolving credit facilities of this nature which, among other things, limit or restrict PBFX’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 or enter into burdensome agreements or enter into transactions with affiliates on terms which are not arm’s length. Additionally, under the terms of the PBFX Revolving Credit Facility, PBFX is required to maintain the following financial ratios, each tested on a quarterly basis for the immediately preceding four quarter period then ended (or such shorter period as shall apply, the “Measurement Period”): (a) until such time as PBFX obtains an investment grade credit rating, a Consolidated Interest Coverage Ratio (as defined in the PBFX Revolving Credit Facility) of at least 2.50 to 1.00 ; (b) a Consolidated Total Leverage Ratio of not greater than 4.00 to 1.00 (or 4.50 to 1.00 at any time after (i) PBFX has issued at least $100,000 of unsecured notes and (ii) in addition to clause (i), upon the consummation of a Material Permitted Acquisition (as defined in the PBFX Revolving Credit Facility) and for two-hundred seventy days immediately thereafter (an “Increase Period”), if elected by PBFX by written notice to the administrative agent given on or prior to the date of such acquisition, the maximum permitted Consolidated Total Coverage Ratio shall be increased by 0.50 to 1.00 above the otherwise relevant level (the “Step-Up”) provided that Increase Periods may not be successive unless the ratio has been complied with for at least one Measurement Period ending after such Increase Period (i.e., without giving effect to the Step-Up)); and (c) after PBFX has issued at least $100,000 of unsecured notes, a Consolidated Senior Secured Leverage Ratio (as defined in the PBFX credit agreement) of not greater than 3.50 to 1.00 . The PBFX Revolving Credit Facility generally prohibits PBFX from making cash distributions (subject to certain exceptions) except for so long as no default or event of default exists or would be caused thereby, and only to the extent permitted by PBFX’s partnership agreement, PBFX may make cash distributions to its unit holders up to the amount of PBFX’s Available Cash (as defined in the partnership agreement). The PBFX Term Loan was used to fund a distribution to PBF LLC and was guaranteed by a guaranty of collection from PBF LLC and secured at all times by cash, U.S. Treasury or other investment grade securities in an amount equal to or greater than the outstanding principal amount (refer to “Note 10 - Marketable Securities”). Borrowings under the PBFX Term Loan bore interest either at the Base Rate (as defined in the PBFX Term Loan), or at LIBOR plus an applicable margin equal to 0.25% . The PBFX Term Loan contained affirmative and negative covenants customary for term loans of this nature which, among other things, limited PBFX’s use of the proceeds and restricted PBFX’s ability to incur liens and enter into burdensome agreements. The PBFX Revolving Credit Facility contains (and the PBFX Term Loan used to contain ) events of default customary for transactions of their nature, including, but not limited to (and subject to any applicable 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 PBFX Revolving Credit Facility or related documentation, any representation or warranty made in the agreements or related documentation being untrue in any material respect when made, default under certain material debt agreements, commencement of bankruptcy or other insolvency proceedings, certain changes in PBFX’s ownership or the ownership or board composition of PBF GP and material judgments or orders. Upon the occurrence and during the continuation of an event of default under the agreements, the lenders may, among other things, terminate their commitments, declare any outstanding loans to be immediately due and payable and/or exercise remedies against PBFX and the collateral as may be available to the lenders under the agreements and related documentation or applicable law. During 2016 and 2017 PBFX used borrowings under the PBFX Revolving Credit Facility to repay the amount outstanding under the PBFX Term Loan. The PBFX Term Loan was fully repaid as of December 31, 2017. As of December 31, 2016, there was $39,664 outstanding under the PBFX Term Loan. The PBFX Revolving Credit Facility may be repaid, from time-to-time, without penalty. As of December 31, 2017 , there were $29,700 of borrowings and $3,610 of letters of credit outstanding under the PBFX Revolving Credit Facility. At December 31, 2016, there were $189,200 of borrowings and $3,610 of letters of credit outstanding under the PBFX Revolving Credit Facility. PBFX Senior Notes On May 12, 2015, PBFX entered into an 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 named therein 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 (the “PBFX Senior Notes”). The initial purchasers in the offering purchased $330,090 aggregate principal amount of PBFX Senior Notes pursuant to a private placement transaction conducted under Rule 144A and Regulation S of the Securities Act of 1933, as amended, and certain of PBF Energy’s officers and directors and their affiliates and family members purchased the remaining $19,910 aggregate principal amount of PBFX Senior Notes in a separate private placement transaction. The Issuers received net proceeds of approximately $343,000 from the offering after deducting the initial purchasers’ discount and offering expenses, and used such proceeds to pay $88,000 of the cash consideration due in connection with the acquisition of the DCR Products Pipeline and Truck Rack and to repay $255,000 of outstanding indebtedness under the PBFX Revolving Credit Facility. On October 6, 2017, PBFX issued $175,000 in aggregate principal amount of 6.875% Senior Notes due 2023 (the “new PBFX 2023 Senior Notes”). The new PBFX 2023 Senior Notes were issued at 102% of face value, or an effective interest rate of 6.442% . Furthermore, the new PBFX 2023 Senior Notes were issued under the indenture governing the 6.875% Senior Notes issued on May 12, 2015 (the “initial PBFX 2023 Senior Notes” and, together with the new PBFX 2023 Senior Notes, the “PBFX 2023 Senior Notes”). The new PBFX 2023 Senior notes are expected to be treated as a single series with the initial PBFX 2023 Senior Notes and have the same terms except that (i) the new PBFX 2023 Senior Notes are subject to a separate registration rights agreement, and (ii) the new PBFX 2023 Senior Notes were issued initially under CUSIP numbers different from the initial PBFX 2023 Senior Notes. PBFX used the net proceeds from the offering of the new PBFX 2023 Senior Notes to repay a portion of the PBFX Revolving Credit Facility and for general capital purposes. PBF LLC agreed to a limited guarantee of collection of the principal amount of the PBFX 2023 Senior Notes, but is not otherwise subject to the covenants of the indenture. The PBFX 2023 Senior 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 PBFX Revolving Credit Facility and the PBFX Term Loan. The PBFX 2023 Senior Notes are effectively subordinated to all of the Issuers’ and the Guarantors’ existing and future secured debt, including the PBFX Revolving Credit Facility and PBFX Term Loan, to the extent of the value of the assets securing that secured debt and will be structurally subordinated to all indebtedness of PBFX’s subsidiaries that do not guarantee the PBFX 2023 Senior Notes. The PBFX 2023 Senior Notes will be senior to any future subordinated indebtedness the Issuers may incur. The PBFX indenture contains customary terms, events of default and covenants for transactions of this nature. These covenants include limitations on PBFX’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 its 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. PBFX has optional redemption rights to repurchase all or a portion of the PBFX 2023 Senior Notes at varying prices which are no less than 100% of the principal amount, plus accrued and unpaid interest. The holders of the PBFX 2023 Senior Notes have repurchase options exercisable only upon a change in control, certain asset dispositions, or in event of default as defined in the indenture. As of December 31, 2017, there were $525,000 outstanding principal amount under the PBFX 2023 Senior Notes. At December 31, 2016, there were $350,000 outstanding under the PBFX 2023 Senior Notes. PBF LLC, exclusive of its consolidating subsidiaries, provides a limited guarantee of collection of the principal amount of the PBFX Revolving Credit Facility, the PBFX Term Loan and the PBFX Senior Notes. Under the PBF LLC parent company limited guarantee, PBF LLC would not have any obligation to make principal payments with respect to the notes unless all remedies, including in the context of bankruptcy proceedings, have first been fully exhausted against PBFX with respect to such payment obligation, and holders of the PBFX Revolving Credit Facility, the PBFX Term Loan and the PBFX Senior Notes are still owed amounts in respect of the principal of the notes. PBF LLC is not otherwise subject to the covenants of the indenture governing the notes. As a result of the limited guarantee the following PBF LLC parent company balance sheets and statements of operations support the limited guarantee of collection. PBF ENERGY COMPANY LLC (PARENT COMPANY) BALANCE SHEETS (in thousands) December 31, December 31, ASSETS Current assets: Cash and cash equivalents $ 16,481 $ 44,526 Other current assets 22 17 Total current assets 16,503 44,543 Intercompany note receivable — — Investment in subsidiaries 2,713,202 2,108,422 Total assets $ 2,729,705 $ 2,152,965 LIABILITIES AND EQUITY Current liabilities: Other current liabilities $ — $ 368 Intercompany note payable 302,184 106,636 Total current liabilities 302,184 107,004 Total equity 2,427,521 2,045,961 Total liabilities and equity $ 2,729,705 $ 2,152,965 PBF ENERGY COMPANY LLC (PARENT COMPANY) STATEMENT OF OPERATIONS (in thousands) Year Ended December 31, 2017 2016 2015 Equity in earnings of subsidiaries $ 506,469 $ 276,737 $ 226,262 Interest income, net (6,392 ) 4,151 50 Net income $ 500,077 $ 280,888 $ 226,312 PBF Rail Term Loan On December 22, 2016, PBF Rail entered into a $35,000 term loan (the “PBF Rail Term Loan”) with DVB Bank SE (“DVB”). The PBF Rail Term Loan amortizes monthly over its five year term and bears interest at the one month LIBOR plus 2.0% . As security for the PBF Rail Term Loan, PBF Rail pledged, among other things: (i) certain eligible railcars; (ii) the Debt Service Reserve Account; and (iii) PBF Holding's membership interest in PBF Rail. Additionally, the PBF Rail Term Loan contains customary terms, events of default and covenants for transactions of this nature. PBF Rail may at any time repay the PBF Rail Term Loan without penalty in the event that railcars collateralizing the loan are sold, scrapped or otherwise removed from the collateral pool. There was $28,366 and $35,000 outstanding under the PBF Rail Term Loan as of December 31, 2017 and 2016, respectively. Senior Secured Notes On February 9, 2012, PBF Holding and PBF Holding's wholly-owned subsidiary, PBF Finance Corporation, completed the offering of $675,500 aggregate principal amount of 8.25% Senior Secured Notes due 2020 (the “2020 Senior Secured Notes”). The net proceeds, after deducting the original issue discount, the initial purchasers’ discounts and commissions, and the fees and expenses of the offering, were used to repay all of the outstanding indebtedness plus accrued interest owed under the Toledo Promissory Note, the Paulsboro Promissory Note, and the Term Loan, as well as to reduce the outstanding balance of the Revolving Loan. On November 24, 2015, PBF Holding and PBF Holding’s wholly-owned subsidiary, PBF Finance Corporation completed an offering of $500,000 in aggregate principal amount of 7.00% Senior Secured Notes due 2023 (the “2023 Senior Secured Notes”, and together with the 2020 Senior Secured Notes, the “Senior Secured Notes”). The net proceeds from this offering were approximately $490,000 after deducting the initial purchasers’ discount and offering expenses. The Company used the proceeds for general corporate purposes, including to fund a portion of the purchase price for the acquisition of the Torrance refinery and related logistics assets. The Senior Secured Notes are secured on a first-priority basis by substantially all of the present and future assets of PBF Holding and its subsidiaries (other than assets securing the Revolving Loan). Payment of the Senior Secured Notes is jointly and severally guaranteed by substantially all of PBF Holding’s subsidiaries. PBF Holding has optional redemption rights to repurchase all or a portion of the Senior Secured Notes at varying prices no less than 100% of the principal amounts of the notes plus accrued and unpaid interest. The holders of the Senior Secured Notes have repurchase options exercisable only upon a change in control, certain asset sale transactions, or in event of a default as defined in the indenture agreement. In addition, the Senior Secured Notes contain customary terms, events of default and covenants for an issuer of non-investment grade debt securities including limitations on PBF Holding's and its restricted subsidiaries’ ability to, among other things, incur additional indebtedness or issue certain preferred stock; make equity distributions, pay dividends on or repurchase capital stock or make other restricted payments; enter into transactions with affiliates; create liens; engage in mergers and consolidations or otherwise sell all or substantially all of its assets; designate subsidiaries as unrestricted subsidiaries; make certain investments; and limit the ability of restricted subsidiaries to make payments to PBF Holding. At all times after (a) a covenant suspension event which requires that the Senior Secured Notes have investment grade ratings from both Moody’s Investment Services, Inc. and Standard & Poor’s), or (b) a Collateral Fall-Away Event, as defined in the indenture, the Senior Secured Notes will become unsecured. On May 30, 2017, PBF Holding entered into an Indenture (the “Indenture”) among PBF Holding and PBF Holding’s wholly-owned subsidiary, PBF Finance Corporation (“PBF Finance” and, together with PBF Holding, the “Issuers”), the guarantors named therein (collectively the “Guarantors”) and Wilmington Trust, National Association, as Trustee, under which the Issuers issued $725,000 in aggregate principal amount of 7.25% senior notes due 2025 (the “2025 Senior Notes”). The Issuers received net proceeds of approximately $711,576 from the offering after deducting the initial purchasers’ discount and offering expenses, all of which was used to fund the cash tender offer (the “Tender Offer”) for any and all of its outstanding 2020 Senior Secured Notes, to pay the related redemption price and accrued and unpaid interest for any 2020 Senior Secured Notes which remained outstanding after the completion of the Tender Offer, and for general corporate purposes. The difference between the carrying value of the 2020 Senior Secured Notes on the date they were reacquired and the amount for which they were reacquired has been classified as debt extinguishment costs in the condensed consolidated statements of operations. The 2025 Senior Notes included a registration rights arrangement whereby the Issuers agreed to file with the SEC and use commercially reasonable efforts to consummate an offer to exchange the 2025 Senior Notes for an issue of registered notes with terms substantially identical to the notes not later than 365 days after the date of the original issuance of the notes. This registration statement was declared effective and the exchange was consummated during the fourth quarter of 2017. The 2025 Senior Notes are guaranteed on a senior unsecured basis by substantially all of PBF Holding’s subsidiaries. The 2025 Senior Notes and guarantees are senior unsecured obligations which rank equal in right of payment with all of the Issuers’ and the Guarantors’ existing and future senior indebtedness, including PBF Holding’s Revolving Loan and 2023 Senior Notes. The 2025 Senior Notes and the guarantees rank senior in right of payment to the Issuers’ and the Guarantors’ existing and future indebtedness that is expressly subordinated in right of payment thereto. The 2025 Senior Notes and the guarantees are effectively subordinated to any of the Issuers’ and the Guarantors’ existing or future secured indebtedness (including the Revolving Loan) to the extent of the value of the collateral securing such indebtedness. The 2025 Senior Notes and the guarantees are structurally subordinated to any existing or future indebtedness and other obligations of the Issuers’ non-guarantor subsidiaries. PBF Holding has optional redemption rights to repurchase all or a portion of the 2025 Senior Notes at varying prices which are no less than 100% of the principal amount plus accrued and unpaid interest. The holders of the 2025 Senior Notes have repurchase options exercisable only upon a change in control, certain asset sale transactions, or in event of a default as defined in the Indenture. In addition, the 2025 Senior Notes contain customary terms, events of default and covenants for an issuer of non-investment grade debt securities that limit certain types of additional debt, equity issuances, and payments. Many of these covenants will cease to apply or will be modified if the 2025 Senior Notes are rated investment grade. Upon the satisfaction and discharge of the 2020 Senior Secured Notes in connection with the closing of the Tender Offer and the redemption described above, a Collateral Fall-Away Event under the indenture governing the 2023 Senior Notes occurred on May 30, 2017, and the 2023 Senior Notes became unsecured and certain covenants were modified, as provided for in the indenture governing the 2023 Senior Notes and related documents. Note Payable In connection with the purchase of a waste water treatment facility servicing the Toledo refinery completed on September 28, 2017, the Company issued a short-term promissory note payable in the amount of $6,831 due June 30, 2018. Payments of $403 on the note will be made monthly with a balloon payment of $3,200 due at maturity. As of December 31, 2017, there was $5,621 outstanding under the note payable. Precious Metals Catalyst Leases Certain subsidiaries of the Company have entered into agreements whereby such subsidiary sold a portion of its precious metals catalyst to a major commercial bank and then leased back the precious metals catalyst. The volume of the precious metals catalyst and the lease rate are fixed over the term of each lease. At the maturity, the Company must repurchase the precious metals catalyst in question at its then fair market value. The Company believes that there is a substantial market for precious metals catalyst and that it will be able to release such catalyst at maturity. The Company treated these transactions as financing arrangements, and the lease payments are recorded as interest expense over the agreements’ terms. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company’s liability is directly impacted by the change in value of the underlying catalyst. The fair value of these repurchase obligations as reflected in the fair value of long-term debt outstanding table below is measured using Level 2 inputs. Details on the catalyst leases at each of the Company's refineries as of December 31, 2017 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 Delaware City catalyst lease $ 210 1.95 % October 2019 Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 Delaware City Bridge lease (Short Lease) $ 3 1.69 % February 2018 (1) Delaware City Bridge lease (Long Lease) $ 117 1.69 % June 2018 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Chalmette catalyst lease $ 185 3.85 % November 2018 (2) Chalmette catalyst lease $ 171 2.20 % November 2019 Torrance catalyst lease $ 143 1.78 % July 2019 __________________ (1) On October 5, 2017 Delaware City Refining entered into two platinum bridge leases which will expire in 2018. The leases are payable at maturity and the Company expects that the matured leases will not be renewed. The total outstanding balance related to these bridge leases as of December 31, 2017 was $10,987 and is included in Current debt on our Consolidated balance sheet. (2) The Chalmette catalyst lease is included in long-term debt as of December 31, 2017 as the Company has the ability and intent to finance this debt through availability under other credit facilities if the catalyst lease is not renewed at maturity. Long-term debt outstanding consisted of the following: December 31, December 31, 2025 Senior Notes $ 725,000 $ — 2020 Senior Secured Notes $ — $ 670,867 2023 Senior Secured Notes 500,000 500,000 Revolving Loan 350,000 350,000 PBF Rail Term Loan 28,366 35,000 PBFX Revolving Credit Facility 29,700 189,200 PBFX Term Loan — 39,664 PBFX Senior Notes 525,000 350,000 Rail Facility — — Catalyst leases 59,048 45,969 Unamortized deferred financing costs (34,459 ) (32,466 ) Unamortized premium on new PBFX 2023 Senior Notes 3,374 — 2,186,029 2,148,234 Less—Current maturities (10,987 ) (39,664 ) Long-term debt $ 2,175,042 $ 2,108,570 Debt Maturities Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2017 $ 16,066 2018 412,610 2019 10,072 2020 28,366 2021 — Thereafter 1,750,000 $ 2,217,114

INTERCOMPANY NOTES PAYABLE

INTERCOMPANY NOTES PAYABLE	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
INTERCOMPANY NOTES PAYABLE	INTERCOMPANY NOTES PAYABLE During 2013, PBF LLC, and its wholly-owned subsidiary, PBF Holding, entered into notes payables with PBF Energy. As of December 31, 2017 and 2016 , PBF LLC had outstanding notes payable with PBF Energy for an aggregate principal amount of $292,844 and $190,093 , respectively. In the first quarter of 2017, PBF LLC converted the full amount of outstanding affiliate notes payable from PBF Holding of $86,298 to a capital contribution. Therefore, as of December 31, 2017 , PBF Holding had 0 outstanding affiliate notes payable with PBF Energy ( $86,298 outstanding as of December 31, 2016). The notes have an interest rate of 2.5% and a 5 -year term but may be prepaid in whole or in part at any time, at the option of the payor without penalty or premium.

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2016
Marketable Securities [Abstract]
MARKETABLE SECURITIES	MARKETABLE SECURITIES The U.S. Treasury securities purchased by the Company with the proceeds from the PBFX initial public offering are used as collateral to secure the PBFX Term Loan. As necessary and at the discretion of PBFX, these securities are expected to be liquidated and the proceeds used to fund future capital expenditures. While PBFX does not routinely sell marketable securities prior to their scheduled maturity dates, some of PBFX’s investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions, so these investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and are measured using Level 1 inputs. The marketable securities were fully liquidated as of December 31, 2017 and the PBFX Term Loan that they collateralized was repaid in full. As of December 31, 2016 the Company held $40,024 in marketable securities. The gross unrecognized holding gains and losses as of December 31, 2017 and December 31, 2016 were not material. The net realized gains or losses from the sale of marketable securities were not material for the years ended December 31, 2017 and December 31, 2016 .

OTHER LONG-TERM LIABILITIES

OTHER LONG-TERM LIABILITIES	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
OTHER LONG-TERM LIABILITIES	OTHER LONG-TERM LIABILITIES Other long-term liabilities consisted of the following: December 31, December 31, Defined benefit pension plan liabilities $ 63,579 $ 60,141 Post retiree medical plan 21,527 22,740 Environmental liabilities 140,403 145,928 Other 336 312 $ 225,845 $ 229,121

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company has an agreement with the former Executive Chairman of the Board of Directors, for the use of an airplane that is owned by a company owned by the former Executive Chairman. The Company pays a charter rate that is the lowest rate this aircraft is chartered to third-parties. For the year ended December 31, 2017 , the Company did not incur any charges related to the use of this airplane. For the years ended 2016 and 2015 , the Company incurred charges of $824 and $957 , respectively, related to the use of this airplane. Effective July 1, 2016, PBF Investments LLC entered into a Consulting Services Agreement with the former Executive Chairman of the Board of Directors for executive consultation with respect to strategic, operational, business and financial matters. Consulting payments made under this agreement were $900 and $500 for the year ended December 31, 2016 and payments are expected to be $900 annually through the agreement expiration date of December 31, 2018. As of December 31, 2017, the former Executive Chairman of the Board of Directors is no longer considered a related party. Pursuant to the amended and restated limited liability company agreement of PBF LLC, the holders of PBF LLC Series B Units are entitled to an interest in the amounts received by Blackstone and First Reserve in excess of their original investment in the form of PBF LLC distributions and from the shares of PBF Energy Class A Common Stock issuable to Blackstone and First Reserve (for their own account and on behalf of the holders of PBF LLC Series B Units) upon an exchange, and the proceeds from the sale of such shares. Such proceeds received by Blackstone and First Reserve are distributed to the holders of the PBF LLC Series B Units in accordance with the distribution percentages specified in the PBF LLC amended and restated limited liability company agreement. There were 0 distributions to PBF LLC Series B Unit holders for the year ended December 31, 2017 . The total amount distributed to the PBF LLC Series B Unit holders for the years ended December 31, 2016 and 2015 was $6,152 and $19,592 , respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease and Other Commitments The Company leases office space, office equipment, refinery facilities and equipment, and railcars under non-cancelable operating leases, with terms ranging from one to twenty years, subject to certain renewal options as applicable. Total rent expense was $125,433 , $129,768 , and $126,060 for the years ended December 31, 2017 , 2016 and 2015 , respectively. The Company is party to agreements which provide for the treatment of wastewater and the supply of hydrogen and steam for certain of its refineries. The Company made purchases of $64,050 , $53,364 and $36,139 under these supply agreements for the years ended December 31, 2017 , 2016 and 2015 , respectively. The fixed and determinable amounts of the obligations under these agreements and total minimum future annual rentals, exclusive of related costs, are approximately: Year Ending December 31, 2017 $ 141,421 2018 122,775 2019 109,272 2020 89,163 2021 48,530 Thereafter 169,704 Total $ 680,865 Employment Agreements PBF Investments (“PBFI”) has entered into amended and restated employment agreements with members of executive management and certain other key personnel that include automatic annual renewals, unless canceled. Under some of the agreements, certain of the executives would receive a lump sum payment of between one and a half to 2.99 times their base salary and continuation of certain employee benefits for the same period upon termination by the Company “Without Cause”, or by the employee “For Good Reason”, or upon a “Change in Control”, as defined in the agreements. Upon death or disability, certain of the Company’s executives, or their estates, would receive a lump sum payment of at least one half of their base salary. Environmental Matters The Company’s refineries, pipelines and related operations 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 compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities. In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The Paulsboro environmental liability of $10,282 recorded as of December 31, 2017 ( $10,792 as of December 31, 2016 ) represents the present value of expected future costs discounted at a rate of 8% . At December 31, 2017 the undiscounted liability is $15,804 and the Company expects to make aggregate payments for this liability of $6,095 over the next five years . The current portion of the environmental liability is recorded in Accrued expenses and the non-current portion is recorded in Other long-term liabilities. As of December 31, 2017 and December 31, 2016 , this liability is self-guaranteed by the Company. In connection with the acquisition of the Delaware City assets, Valero Energy Corporation (“Valero”) remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations. In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) (“Sunoco”) remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011 subject to certain limitations. In connection with the acquisition of the Chalmette refinery, the Company obtained $3,936 in financial assurance (in the form of a surety bond) to cover estimated potential site remediation costs associated with an agreed to Administrative Order of Consent with the EPA. The estimated cost assumes remedial activities will continue for a minimum of 30 years. Further, in connection with the acquisition of the Chalmette refinery, the Company purchased a ten year, $100,000 environmental insurance policy to insure against unknown environmental liabilities at the refinery.At the time the Company acquired Chalmette refinery it was subject to a Consolidated Compliance Order and Notice of Potential Penalty (the “Order”) issued by the Louisiana Department of Environmental Quality (“LDEQ”) covering deviations from 2009 and 2010. Chalmette Refining and LDEQ subsequently entered into a dispute resolution agreement to negotiate the resolution of deviations inside and outside the periods covered by the Order. Although a settlement agreement has not been finalized, the administrative penalty is anticipated to be approximately $741 , including beneficial environmental projects. To the extent the administrative penalty exceeds such amount, it is not expected to be material to the Company. In connection with the PBFX Plains Asset Purchase, PBFX is responsible for the environmental remediation costs for conditions that existed on the closing date up to a maximum of $250 per year for 10 years, with Plains All American Pipeline, L.P. remaining responsible for any and all additional costs above such amounts during such period. The environmental liability of $1,923 recorded as of December 31, 2016 ( $2,173 as of December 31, 2016) represents the present value of expected future costs discounted at a rate of 1.83% . At December 31, 2016 the undiscounted liability is $2,377 and PBFX expects to make aggregate payments for this liability of $1,250 over the next five years. The current portion of the environmental liability is recorded in Accrued expenses and the non-current portion is recorded in Other long-term liabilities. As of November 1, 2015, the Company acquired Chalmette Refining, which was in discussions with the Louisiana Department of Environmental Quality (“LDEQ”) to resolve self-reported deviations from refinery operations relating to certain Clean Air Act Title V permit conditions, limits and other requirements. LDEQ commenced an enforcement action against Chalmette Refining on November 14, 2014 by issuing a Consolidated Compliance Order and Notice of Potential Penalty (the “Order”) covering deviations from 2009 and 2010. Chalmette Refining and LDEQ subsequently entered into a dispute resolution agreement, the enforcement of which has been suspended while negotiations are ongoing, which may include the resolution of deviations outside the periods covered by the Order. In February 2017, Chalmette Refining and the LDEQ met to resolve the issues under the Order, including the assessment of an administrative penalty against Chalmette Refining. Although a resolution has not been finalized, the administrative penalty is anticipated to be approximately $700 , including beneficial environmental projects. To the extent the administrative penalty exceeds such amount, it is not expected to be material to the Company. The Delaware City refinery is appealing a Notice of Penalty Assessment and Secretary’s Order issued in March 2017, including a $150 fine, alleging violations of a 2013 Secretary’s Order authorizing crude oil shipment by barge. DNREC determined that the Delaware City refinery had violated the 2013 order by failing to make timely and full disclosure to DNREC about the nature and extent of those shipments, and had misrepresented the number of shipments that went to other facilities. The Penalty Assessment and Secretary’s Order conclude that the 2013 Secretary’s Order was violated by the Delaware City refinery by shipping crude oil from the Delaware City terminal to 3 locations other than the Paulsboro refinery, on 15 days in 2014, making a total of 17 separate barge shipments containing approximately 35.7 million gallons of crude oil in total. On April 28, 2017, the Delaware City refinery appealed the Notice of Penalty Assessment and Secretary’s Order. The hearing of the appeal is scheduled for February 27, 2018. To the extent that the penalty and Secretary’s Order are upheld, there will not be a material adverse effect on the Company’s financial position, results of operations or cash flows. On December 28, 2016, DNREC issued a Coastal Zone Act permit (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. During the hearing before the Coastal Zone Board on standing, one of the appellants’ witnesses made a reference to the flammability of ethanol, without any indication of the significance of flammability/explosivity to specific concerns. Moreover, the appellants did not introduce at hearing any evidence of the relative flammability of ethanol as compared to other materials shipped to and from the refinery. However, the sole dissenting opinion from the Coastal Zone Board focused on the flammability/explosivity issue, alleging that the appellants’ testimony raised the issue as a distinct basis for potential harms. Once the Board responds to the remand, it will go back to the Superior Court to complete its analysis and issue a decision. On October 19, 2017, the Delaware City Refinery received approval from DNREC for the construction and operation of the ethanol marketing project to allow for a combined total loading of up to 10,000 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, Delaware City Logistics Company LLC 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. In connection with the acquisition of the Torrance refinery and related logistics assets, the Company assumed certain pre-existing environmental liabilities totaling $136,487 as of December 31, 2017 ( $142,456 as of December 31, 2016), related to certain environmental remediation obligations to address existing soil and groundwater contamination and monitoring and other clean-up activities, which reflects the current estimated cost of the remediation obligations. The Company expects to make aggregate payments for this liability of $32,426 over the next five years. The current portion of the environmental liability is recorded in Accrued expenses and the non-current portion is recorded in Other long-term liabilities. In addition, in connection with the acquisition of the Torrance refinery and related logistics assets, the Company purchased a 10 -year, $100,000 environmental insurance policy to insure against unknown environmental liabilities. Furthermore, in connection with the acquisition, the Company assumed responsibility for certain specified environmental matters that occurred prior to the Company’s ownership of the refinery and the logistics assets, including specified incidents and/or NOVs issued by regulatory agencies in various years before the Company’s ownership, including the Southern California Air Quality Management District (“SCAQMD”) and the Division of Occupational Safety and Health of the State of California (“Cal/OSHA”). Additionally, subsequent to the acquisition, further NOVs were issued by the SCAQMD, Cal/OSHA, the City of Torrance and the City of Torrance Fire Department related to alleged operational violations, emission discharges and/or flaring incidents at the refinery and the logistics assets before and after the Company’s acquisition. With the exception of one NOV for which a proposed settlement is less than $100 , no settlement or penalty demands have been received to date with respect to the other NOVs. As the ultimate outcomes are uncertain, the Company cannot currently estimate the final amount or timing of their resolution. It is reasonably possible that SCAQMD, Cal/OSHA and/or the City of Torrance will assess penalties in the other matters in excess of $100 but any such amount is not expected to have a material impact on the Company’s financial position, results of operations or cash flows, individually or in the aggregate. Applicable Federal and State Regulatory Requirements The Company’s operations and many of the products it manufactures are subject to certain specific requirements of the Clean Air Act (the “CAA”) and related state and local regulations. The CAA contains provisions that require capital expenditures for the installation of certain air pollution control devices at the Company’s refineries. Subsequent rule making authorized by the CAA or similar laws or new agency interpretations of existing rules, may necessitate additional expenditures in future years. In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 parts per million (“PPM”) sulfur. Since July 1, 2012, other states in the Northeast market began requiring heating oil sold in their state to contain no more than 15 PPM sulfur. Currently, all of the Northeastern states and Washington, D.C. have adopted sulfur controls on heating oil. Most of the Northeastern states will now require heating oil with 15 PPM or less sulfur by July 1, 2018 (except for Pennsylvania and Maryland - where less than 500 PPM sulfur is required). All of the heating oil the Company currently produces meets these specifications. The mandate and other requirements do not currently have a material impact on the Company’s financial position, results of operations or cash flows. The EPA issued the final Tier 3 Gasoline standards on March 3, 2014 under the CAA. This final rule establishes more stringent vehicle emission standards and further reduces the sulfur content of gasoline starting in January 2017. The new standard is set at 10 PPM sulfur in gasoline on an annual average basis starting January 1, 2017, with a credit trading program to provide compliance flexibility. The EPA responded to industry comments on the proposed rule and maintained the per gallon sulfur cap on gasoline at the existing 80 PPM cap. The refineries are complying with these new requirements as planned, either directly or using flexibility provided by sulfur credits generated or purchased in advance as an economic optimization. The standards set by the new rule are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. In November 2017, the EPA issued final 2018 RFS standards that will slightly increase renewable volume standards from final 2017 levels. It is not clear that renewable fuel producers will be able to produce the volumes of these fuels required for blending in accordance with the 2018 standards. Despite decreasing 7% in comparison to 2017, the final 2018 cellulosic standard is still set at approximately 125% of the 2016 standard. It is likely that cellulosic RIN production will be lower than needed forcing obligated parties, such as us, to purchase cellulosic “waiver credits” to comply in 2018 (the waiver credit option by regulation is only available for the cellulosic standard). The advanced and total RIN requirements were kept relatively flat in comparison to 2017, but remain 19% and 7% higher than final 2016 levels. Production of advanced RINs has been below what is needed for compliance in 2017 and obligated parties, such as us, will likely continue to rely on the nesting feature of the biodiesel RIN to comply with the advanced standard in 2018. Consistent with 2017, compliance in 2018 will likely rely on obligated parties drawing down the supply of excess RINs collectively known as the “RIN bank” and could tighten the RIN market potentially raising RIN prices further. While a proposal to change the point of obligation under the RFS program to the “blender” of renewable fuels was denied by the EPA in November of 2017, we remain hopeful that the current presidential administration will initiate necessary changes to the RFS program in the future and provide relief to us and other downstream refiners that continue to feel the burden of increased costs to comply with RFS. In addition, on December 1, 2015 the EPA finalized revisions to an existing air regulation concerning Maximum Achievable Control Technologies (“MACT”) for Petroleum Refineries. The regulation requires additional continuous monitoring systems for eligible process safety valves relieving to atmosphere, minimum flare gas heat (Btu) content, and delayed coke drum vent controls to be installed by January 30, 2019. In addition, a program for ambient fence line monitoring for benzene was implemented prior to the deadline of January 30, 2018. The Company is in the process of implementing the requirements of this regulation. The regulation does not have a material impact on the Company’s financial position, results of operations or cash flows. The EPA published a Final Rule to the Clean Water Act (“CWA”) Section 316(b) in August 2014 regarding cooling water intake structures, which includes requirements for petroleum refineries. The purpose of this rule is to prevent fish from being trapped against cooling water intake screens (impingement) and to prevent fish from being drawn through cooling water systems (entrainment). Facilities will be required to implement Best Technology Available (“BTA”) as soon as possible, but state agencies have the discretion to establish implementation time lines. The Company continues to evaluate the impact of this regulation, and at this time does not anticipate it having a material impact on the Company’s financial position, results of operations or cash flows. As a result of the Torrance Acquisition, the Company is subject to greenhouse gas emission control regulations in the state of California pursuant to AB32. AB32 imposes a statewide cap on greenhouse gas emissions, including emissions from transportation fuels, with the aim of returning the state to 1990 emission levels by 2020. AB32 is implemented through two market mechanisms including the Low Carbon Fuel Standard (“LCFS”) and Cap and Trade, which was extended for an additional 10 years to 2030 in July 2017. The Company is responsible for the AB32 obligations related to the Torrance refinery beginning on July 1, 2016 and must purchase emission credits to comply with these obligations. Additionally, in September 2016, the state of California enacted Senate Bill 32 (“SB32”) which further reduces greenhouse gas emissions targets to 40 percent below 1990 levels by 2030. However, subsequent to the acquisition, the Company is recovering the majority of these costs from its customers, and as such does not expect this obligation to materially impact the Company’s financial position, results of operations, or cash flows. To the degree there are unfavorable changes to AB32 or SB32 regulations or the Company is unable to recover such compliance costs from customers, these regulations could have a material adverse effect on our financial position, results of operations and cash flows. The Company is subject to obligations to purchase RINs. On February 15, 2017, the Company received a notification that EPA records indicated that PBF Holding used potentially invalid RINs that were in fact verified under the EPA’s RIN Quality Assurance Program (“QAP”) by an independent auditor as QAP A RINs. Under the regulations, use of potentially invalid QAP A RINs provided the user with an affirmative defense from civil penalties provided certain conditions are met. The Company has asserted the affirmative defense and if accepted by the EPA will not be required to replace these RINs and will not be subject to civil penalties under the program. It is reasonably possible that the EPA will not accept the Company’s defense and may assess penalties in these matters but any such amount is not expected to have a material impact on the Company’s financial position, results of operations or cash flows. As of January 1, 2011, the Company is required to comply with the EPA’s Control of Hazardous Air Pollutants From Mobile Sources, or MSAT2, regulations on gasoline that impose reductions in the benzene content of its produced gasoline. The Company purchases benzene credits to meet these requirements. The Company’s planned capital projects will reduce the amount of benzene credits that it needs to purchase. In addition, the renewable fuel standards mandate the blending of prescribed percentages of renewable fuels (e.g., ethanol and biofuels) into the Company’s produced gasoline and diesel. These new requirements, other requirements of the CAA and other presently existing or future environmental 25 regulations may cause the Company to make substantial capital expenditures as well as the purchase of credits at significant cost, to enable its refineries to produce products that meet applicable requirements. The federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (“CERCLA”), also known as “Superfund,” imposes liability, without regard to fault or the legality of the original conduct, on certain classes of persons who are considered to be responsible for the release of a “hazardous substance” into the environment. These persons include the current or former owner or operator of the disposal site or sites where the release occurred and companies that disposed of or arranged for the disposal of the hazardous substances. Under CERCLA, such persons may be subject to joint and several liability for investigation and the costs of cleaning up the hazardous substances that have been released into the environment, for damages to natural resources and for the costs of certain health studies. As discussed more fully above, certain of the Company’s sites are subject to these laws and the Company may be held liable for investigation and remediation costs or claims for natural resource damages. It is not uncommon for neighboring landowners and other third parties to file claims for personal injury and property damage allegedly caused by hazardous substances or other pollutants released into the environment. Analogous state laws impose similar responsibilities and liabilities on responsible parties. In the Company’s current normal operations, it has generated waste, some of which falls within the statutory definition of a “hazardous substance” and some of which may have been disposed of at sites that may require cleanup under Superfund. The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows. PBF LLC Limited Liability Company Agreement The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC, regardless of whether such holders receive cash distributions from PBF LLC. PBF Energy ultimately may not receive cash distributions from PBF LLC equal to its share of such taxable income or even equal to the actual tax due with respect to that income. For example, PBF LLC is required to include in taxable income PBF LLC’s allocable share of PBFX’s taxable income and gains (such share to be determined pursuant to the partnership agreement of PBFX), regardless of the amount of cash distributions received by PBF LLC from PBFX, and such taxable income and gains will flow-through to PBF Energy to the extent of its allocable share of the taxable income of PBF LLC. As a result, at certain times, the amount of cash otherwise ultimately available to PBF Energy on account of its indirect interest in PBFX may not be sufficient for PBF Energy to pay the amount of taxes it will owe on account of its indirect interests in PBFX. Taxable income of PBF LLC generally is allocated to the holders of PBF LLC units (including PBF Energy) pro-rata in accordance with their respective share of the net profits and net losses of PBF LLC. In general, PBF LLC is required to make periodic tax distributions to the members of PBF LLC, including PBF Energy, pro-rata in accordance with their respective percentage interests for such period (as determined under the amended and restated limited liability company agreement of PBF LLC), subject to available cash and applicable law and contractual restrictions (including pursuant to our debt instruments) and based on certain assumptions. Generally, these tax distributions are required to be in an amount equal to our estimate of the taxable income of PBF LLC for the year multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate prescribed for an individual or corporate resident in New York, New York (taking into account the nondeductibility of certain expenses). If, with respect to any given calendar year, the aggregate periodic tax distributions were less than the actual taxable income of PBF LLC multiplied by the assumed tax rate, PBF LLC is required to make a “true up” tax distribution, no later than March 15 of the following year, equal to such difference, subject to the available cash and borrowings of PBF LLC. PBF LLC generally obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX. Tax Receivable Agreement PBF Energy (the Company’s indirect parent) entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefits deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy’s Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions. The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC, PBF Holding or PBFX. In general, PBF Energy expects to obtain funding for these annual payments from PBF LLC, primarily through tax distributions, which PBF LLC makes on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 96.7% and 96.5% interest in PBF LLC as of December 31, 2017 and December 31, 2016, respectively. PBF LLC obtains funding to pay its tax distributions by causing PBF Holding to distribute cash to PBF LLC and from distributions it receives from PBFX.

MEMBERS' EQUITY STRUCTURE

MEMBERS' EQUITY STRUCTURE	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
MEMBERS’ EQUITY STRUCTURE	MEMBERS’ EQUITY STRUCTURE PBF LLC Capital Structure PBF LLC Series A Units The allocation of profits and losses and distributions to PBF LLC Series A unit holders is governed by the Limited Liability Company Agreement of PBF LLC. These allocations are made on a pro rata basis with PBF LLC Series C Units. PBF LLC Series A unit holders do not have voting rights. PBF LLC Series B Units The PBF LLC Series B Units are intended to be “profit interests” within the meaning of Revenue Procedures 93-27 and 2001-43 of the Internal Revenue Service and have a stated value of zero at issuance. The PBF LLC Series B Units are held by certain of the Company’s current and former officers, have no voting rights and are designed to increase in value only after the Company’s financial sponsors achieve certain levels of return on their investment in PBF LLC Series A Units. Accordingly, the amounts paid to the holders of PBF LLC Series B Units, if any, will reduce only the amounts otherwise payable to the PBF LLC Series A Units held by the Company’s financial sponsors, and will not reduce or otherwise impact any amounts payable to PBF Energy (the holder of PBF LLC Series C Units), the holders of PBF Energy’s Class A common stock or any other holder of PBF LLC Series A Units. The maximum number of PBF LLC Series B Units authorized to be issued is 1,000,000 . PBF LLC Series C Units The PBF LLC Series C Units rank on a parity with the PBF LLC Series A Units as to distribution rights, voting rights and rights upon liquidation, winding up or dissolution. PBF LLC Series C Units are held solely by PBF Energy. Information about the issued classes of PBF LLC units for the years ended December 31, 2017 , 2016 and 2015 , is as follows: Series A Units Series B Units Series C Units Balance - January 1, 2014 57,201,674 1,000,000 39,665,473 Secondary offering transactions (48,000,000 ) — 48,000,000 Issuances of restricted stock — — 30,348 Exercise of warrants and options 26,533 — — Exchange of Series A Units for Class A common stock of PBF Energy Inc. (56,694 ) — 56,694 Redemption of C Units in connection with stock repurchase — — (5,765,946 ) Surrender of units for tax withholding (817 ) — (5,450 ) Balance - December 31, 2014 9,170,696 1,000,000 81,981,119 Secondary offering transaction (3,804,653 ) — 3,804,653 Issuances of restricted stock — — 247,720 Exercise of warrants and options 149,974 — 12,766 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (529,178 ) — 529,178 Redemption of C Units in connection with stock repurchase — — (284,771 ) Surrender of units for tax withholding (1,481 ) — (8,732 ) Purchase of Series C units in connection with the October 2015 Equity Offering — — 11,500,000 Balance—December 31, 2015 4,985,358 1,000,000 97,781,933 Issuance of restricted stock — — 320,458 Exercise of warrants and options 25,550 — 11,650 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (1,090,006 ) — 1,090,006 Purchase of Series C units in connection with the December 2016 Equity Offering — — 10,000,000 Balance—December 31, 2016 3,920,902 1,000,000 109,204,047 Issuance of restricted stock — — 702,404 Exercise of warrants and options 64,373 — 462,500 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (196,580 ) — 196,580 Redemption of C Units in connection with stock repurchase (21,231 ) — 21,231 Balance—December 31, 2017 3,767,464 1,000,000 110,586,762 The warrants and options exercised in the table above include both non-compensatory and compensatory PBF LLC Series A warrants and options. Repurchase Program PBF Energy’s Board of Directors authorized the repurchase of up to $300,000 of the Company’s Series C Units, through the repurchase of PBF Energy’s Class A common stock (the “Repurchase Program”). On September 26, 2016, PBF Energy’s Board of Directors approved a two year extension to the Repurchase Program. As a result of the extension, the Repurchase Program will expire on September 30, 2018. No repurchases of the Company's Series C Units were made during the year ended December 31, 2017 . From inception of the Repurchase Program through December 31, 2016, the Company has purchased approximately 6.05 million of the Company’s Series C Units under the Repurchase Program, for a total of $150,804 through the purchase of PBF Energy’s Class A common stock in open market transactions. These repurchases of Series C Units through the repurchases of PBF Energy Class A common stock may be made from time to time through various methods, including open market transactions, block trades, accelerated share repurchases, privately negotiated transactions or otherwise, certain of which may be effected through Rule 10b5-1 and Rule 10b-18 plans. The timing and number of units repurchased will depend on a variety of factors, including price, capital availability, legal requirements and economic and market conditions. The Company is not obligated to purchase any units under the Repurchase Program, and repurchases may be suspended or discontinued at any time without prior notice. As of December 31, 2017 , the Company had $149,196 remaining in authorized expenditures under the Repurchase Program. The Company also records Series A units surrendered to cover income tax withholdings for certain directors and employees and others pursuant to the vesting of certain awards under the Company’s equity-based compensation plans as treasury shares.

NONCONTROLLING INTEREST

NONCONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
NONCONTROLLING INTERESTS	NONCONTROLLING INTERESTS Noncontrolling Interest in PBFX PBF LLC holds a 44.1% limited partner interest in PBFX and all of PBFX’s incentive distribution rights, with the remaining 55.9% limited partner interest owned by public common unit holders as of December 31, 2017 . PBF LLC is also the sole member of PBF GP, the general partner of PBFX. PBF Energy, through its ownership of PBF LLC, consolidates the financial results of PBFX, and records a noncontrolling interest for the economic interest in PBFX held by the public common unit holders. Noncontrolling interest on the consolidated statements of operations includes the portion of net income or loss attributable to the economic interest in PBFX held by the public common unit holders of PBFX other than PBF Energy (through its ownership in PBF LLC). Noncontrolling interest on the condensed consolidated balance sheets includes the portion of net assets of PBFX attributable to the public common unit holders of PBFX. The noncontrolling interest ownership percentages of PBFX as of the PBFX Offering, the DCR West Rack Acquisition, the Toledo Storage Facility Acquisition, the acquisition of the Delaware City Products Pipeline and Truck Rack, the 2016 PBFX Equity Offerings and the years ended December 31, 2017 , 2015 and 2014 are calculated as follows: Units of PBFX Held by the Public Units of PBFX Held by PBF LLC (Including Subordinated Units) Total January 1, 2015 15,812,500 17,171,077 32,983,577 47.9 % 52.1 % 100.0 % May 15, 2015 15,812,500 18,459,497 34,271,997 46.1 % 53.9 % 100.0 % December 31, 2015 15,924,676 18,459,497 34,384,173 46.3 % 53.7 % 100.0 % April 5, 2016 18,799,676 18,459,497 37,259,173 50.5 % 49.5 % 100.0 % August 17, 2016 22,893,472 18,459,497 41,352,969 55.4 % 44.6 % 100.0 % December 31, 2016 23,271,174 18,459,497 41,730,671 55.8 % 44.2 % 100.0 % December 31, 2017 23,441,211 18,459,497 41,900,708 55.9 % 44.1 % 100.0 % Noncontrolling Interest in Subsidiaries of PBF Holding Subsequent to the Chalmette Acquisition, PBF Holding recorded noncontrolling interests in two subsidiaries of Chalmette Refining. PBF Holding, through Chalmette Refining, owns an 80% ownership interest in both Collins Pipeline Company and T&M Terminal Company. The Company recorded a noncontrolling interest in the earnings of these subsidiaries of $95 and $269 for the year ended December 31, 2017 and 2016, respectively. The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF LLC for the year ended December 31, 2017 and 2015: PBF LLC Equity Noncontrolling Noncontrolling Total Equity Balance at January 1, 2016 $ 2,040,851 $ 434,456 $ 12,513 $ 2,487,820 Comprehensive income 499,103 51,073 95 550,271 Dividends and distributions (136,367 ) (44,636 ) (1,800 ) (182,803 ) Grant of restricted shares 1,038 — — 1,038 Stock-based compensation 21,503 5,345 — 26,848 Exercise of PBF LLC options and warrants, net (598 ) — — (598 ) Purchase of treasury stock (1,038 ) — — (1,038 ) Other (2,081 ) (954 ) — (3,035 ) Balance at December 31, 2017 $ 2,422,411 $ 445,284 $ 10,808 $ 2,878,503 PBF LLC Equity Noncontrolling Noncontrolling Total Equity Balance at January 1, 2016 $ 1,551,853 $ 340,317 $ 17,225 $ 1,909,395 Comprehensive income 278,296 39,840 269 318,405 Dividends and distributions (139,433 ) (33,714 ) — (173,147 ) Issuance of additional PBFX common units 54,944 83,434 — 138,378 Grant of restricted shares 743 — — 743 Stock-based compensation 18,296 4,360 — 22,656 Exercise of PBF LLC options and warrants, net 886 — — 886 Purchase of Series C units in connection with the December 2016 Equity Offering 275,300 — — 275,300 Purchase of treasury stock (743 ) — — (743 ) Other 709 219 (4,981 ) (4,053 ) Balance at December 31, 2016 $ 2,040,851 $ 434,456 $ 12,513 $ 2,487,820 Comprehensive Income Comprehensive income includes net income and other comprehensive income (loss) arising from activity related to the Company’s defined benefit employee benefit plan and unrealized gain on available-for-sale securities. The following table summarizes the allocation of total comprehensive income between the controlling and noncontrolling interests of PBF LLC for the year ended December 31, 2017 : Attributable to PBF LLC Noncontrolling Interests Total Net income $ 500,077 $ 51,168 $ 551,245 Other comprehensive income: Unrealized loss on available for sale securities (24 ) — (24 ) Net loss on pension and other post-retirement benefits (950 ) — (950 ) Total other comprehensive loss (974 ) — (974 ) Total comprehensive income $ 499,103 $ 51,168 $ 550,271 The following table summarizes the allocation of total comprehensive income of PBF LLC between the controlling and noncontrolling interests for the year ended December 31, 2016 : Attributable to PBF LLC Noncontrolling Interest Total Net income $ 280,888 $ 40,109 $ 320,997 Other comprehensive income (loss): Unrealized gain on available for sale securities (42 ) — (42 ) Net gain on pension and other post-retirement benefits (2,550 ) — (2,550 ) Total other comprehensive income (2,592 ) — (2,592 ) Total comprehensive income $ 278,296 $ 40,109 $ 318,405 The following table summarizes the allocation of total comprehensive income of PBF LLC between the controlling and noncontrolling interests for the year ended December 31, 2015 : Attributable to PBF LLC Noncontrolling Interest Total Net income $ 226,312 $ 34,880 $ 261,192 Other comprehensive loss: Unrealized gain on available for sale securities 124 — 124 Net loss on pension and other post-retirement benefits 1,982 — 1,982 Total other comprehensive loss 2,106 — 2,106 Total comprehensive income $ 228,418 $ 34,880 $ 263,298

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock-based compensation expense included in general and administrative expenses consisted of the following: Years Ended December 31, 2017 2016 2015 PBF Energy options 9,369 11,020 7,528 PBF Energy restricted shares 12,134 7,276 1,690 PBFX Phantom Units 5,345 4,360 4,279 $ 26,848 $ 22,656 $ 13,497 PBF LLC Series A warrants and options PBF LLC granted compensatory warrants to employees of the Company in connection with their purchase of Series A units in PBF LLC. The warrants grant the holder the right to purchase PBF LLC Series A Units. One-quarter of the PBF LLC Series A compensatory warrants were exercisable at the date of grant and the remaining three-quarters become exercisable over equal annual installments on each of the first three anniversaries of the grant date subject to acceleration in certain circumstances. They are exercisable for ten years from the date of grant. The remaining warrants became fully exercisable in connection with the IPO of PBF Energy. In addition, options to purchase PBF LLC Series A units were granted to certain employees, management and directors of PBF Energy. Options vest over equal annual installments on each of the first three anniversaries of the grant date subject to acceleration in certain circumstances. The options are exercisable for ten years from the date of grant. The Company did not issue PBF LLC Series A Units compensatory warrants or options in 2017 , 2016 or 2015 . The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2017 , 2016 and 2015 : Number of PBF LLC Series A Compensatory Warrants and Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Stock Based Compensation, Outstanding at January 1, 2015 801,479 $ 10.53 6.41 Exercised (160,700 ) 10.28 — Forfeited — — — Outstanding at December 31, 2015 640,779 $ 10.59 5.46 Exercised (27,833 ) 10.00 — Forfeited — — — Outstanding at December 31, 2016 612,946 $ 10.62 4.47 Exercised (126,634 ) 10.17 — Forfeited — — — Outstanding at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2016 612,946 $ 10.62 4.47 Exercisable and vested at December 31, 2015 940,779 $ 10.59 5.46 Expected to vest at December 31, 2017 486,312 $ 10.73 3.52 The total intrinsic value of stock options both outstanding and exercisable at December 31, 2017 was $12,016 and $10,577 . The total intrinsic value of stock options exercised during the years ended December 31, 2017 , 2016 , and 2015 was $2,301 , $461 , and $3,452 , respectively. There was no unrecognized compensation expense related to PBF LLC Series A warrants and options at December 31, 2017 or 2016 . Prior to 2014, members of management of the Company had also purchased an aggregate of 2,740,718 non-compensatory Series A warrants in PBF LLC with an exercise price of $10.00 per unit, all of which were immediately exercisable. There were no non-compensatory warrants exercised during the year ended December 31, 2017 ( 0 non-compensatory warrants were exercised at December 31, 2016 ). At December 31, 2017 and 2016 , there were 32,719 non-compensatory warrants outstanding. PBF LLC Series B Units PBF LLC Series B Units were issued and allocated to certain members of management during the years ended December 31, 2011 and 2010. One-quarter of the PBF LLC Series B Units vested at the time of grant and the remaining three-quarters vested in equal annual installments on each of the first three anniversaries of the grant date, subject to accelerated vesting upon certain events. The Series B Units fully vested during the year ended December 31, 2013. There was no activity in the Series B units for the years ended December 31, 2017 , 2016 or 2015 . PBF Energy options and restricted stock PBF Energy grants awards of its Class A common stock under the 2012 Equity Incentive Plan which authorizes the granting of various stock and stock-related awards to directors, employees, prospective employees and non-employees. Awards include options to purchase shares of Class A common stock and restricted Class A common stock that vest over a period determined by the plan. A total of 762,425 , 360,820 and 247,720 shares of restricted Class A common stock were granted to certain directors, employees and management of PBF Energy as of December 31, 2017 , 2016 and 2015 respectively. The PBF Energy options and restricted Class A common stock vest in equal annual installments on each of the first four anniversaries of the grant date subject to acceleration in certain circumstances. The options are exercisable for ten years from the date of grant. The following table summarizes activity for PBF Energy restricted stock for the years ended December 31, 2017 , 2016 and 2015 . Number of Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 85,288 $ 31.49 Granted 247,720 30.97 Vested (38,128 ) 32.84 Forfeited — — Nonvested at December 31, 2015 294,880 $ 30.87 Granted 360,820 22.44 Vested (134,331 ) 31.43 Forfeited — — Nonvested at December 31, 2016 521,369 $ 24.89 Granted 762,425 25.86 Vested (172,978 ) 24.99 Forfeited (15,100 ) 24.18 Nonvested at December 31, 2017 1,095,716 $ 25.56 The estimated fair value of PBF Energy options granted during the years ended December 31, 2017 , 2016 and 2015 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2017 December 31, 2016 December 31, 2015 Expected life (in years) 6.25 6.25 6.25 Expected volatility 39.5 % 39.7 % 38.4 % Dividend yield 4.58 % 4.73 % 3.96 % Risk-free rate of return 2.09 % 1.42 % 1.58 % Exercise price $ 26.52 $ 26.18 $ 30.28 The following table summarizes activity for PBF Energy options for the years ended December 31, 2017 , 2016 and 2015 . Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2015 2,401,875 $ 25.97 8.67 Granted 1,899,500 30.28 10.00 Exercised (30,000.00 ) 25.79 — Forfeited (15,000 ) 26.38 — Outstanding at December 31, 2015 4,256,375 $ 27.89 8.32 Granted 1,792,000 26.18 10.00 Exercised (11,250 ) 25.86 — Forfeited (66,500 ) 28.74 — Outstanding at December 31, 2016 5,970,625 $ 27.37 8.02 Granted 1,638,075 26.52 10.00 Exercised (462,500 ) 25.65 — Forfeited (263,425 ) 27.71 — Outstanding at December 31, 2017 6,882,775 $ 27.27 7.82 Exercisable and vested at December 31, 2017 2,958,875 $ 27.58 6.77 Exercisable and vested at December 31, 2016 2,271,375 $ 27.23 7.21 Exercisable and vested at December 31, 2015 1,136,250 $ 26.22 7.61 Expected to vest at December 31, 2017 6,882,775 $ 27.27 7.82 The total estimated fair value of PBF Energy options granted in 2017 and 2016 was $10,913 and $11,346 and the weighted average per unit fair value was $6.66 and $6.33 . The total intrinsic value of stock options outstanding and exercisable at December 31, 2017 , was $56,656 and $23,655 , respectively. The total intrinsic value of stock options outstanding and exercisable at December 31, 2016, was $11,676 and $3,914 , respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2017 and 2016 was $2,365 and $5 , respectively. Unrecognized compensation expense related to PBF Energy options at December 31, 2017 was $21,809 , which will be recognized from 2017 through 2020. PBFX Phantom Units PBF GP’s board of directors adopted the PBF Logistics LP 2014 Long-Term Incentive Plan (the “PBFX LTIP”) in connection with the completion of the PBFX Offering. The PBFX LTIP is for the benefit of employees, consultants, service providers and non-employee directors of the general partner and its affiliates. In the years ended December 31, 2017 , 2016 and 2015 , PBFX issued phantom unit awards under the PBFX LTIP to certain directors, officers and employees of our general partner or its affiliates as compensation. The fair value of each phantom unit on the grant date is equal to the market price of PBFX’s common unit on that date. The estimated fair value of PBFX’s phantom units is amortized over the vesting period of four years , using the straight-line method. Total unrecognized compensation cost related to PBFX’s nonvested phantom units totaled $6,662 and $5,855 as of December 31, 2017 and 2016 , respectively, which is expected to be recognized over a weighted-average period of four years . The fair value of nonvested service phantom units outstanding as of December 31, 2017 and 2016 , totaled $13,845 and $12,693 , respectively. A summary of PBFX’s unit award activity for the years ended December 31, 2017 , 2016 and 2015 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 275,522 $ 26.56 Granted 266,360 23.92 Vested (137,007 ) 25.83 Forfeited (1,500 ) 26.74 Nonvested at December 31, 2015 403,375 $ 25.06 Granted 284,854 19.95 Vested (116,349 ) 25.24 Forfeited (7,000 ) 23.20 Nonvested at December 31, 2016 564,880 $ 22.47 Granted 319,940 20.97 Vested (217,171 ) 23.15 Forfeited (24,875 ) 21.23 Nonvested at December 31, 2017 642,774 $ 21.54 The PBFX LTIP provides for the issuance of distribution equivalent rights (“DERs”) in connection with phantom unit awards. A DER entitles the participant, upon vesting of the related phantom units, to a mandatory cash payments equal to the product of the number of vested phantom unit awards and the cash distribution per common unit paid by PBFX to its common unitholders. Cash payments made in connection with DERs are charged to partners’ equity, accrued and paid upon vesting.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Defined Contribution Plan The Company’s defined contribution plan covers all employees. Employees are eligible to participate as of the first day of the month following 30 days of service. Participants can make basic contributions up to 50 percent of their annual salary subject to Internal Revenue Service limits. The Company matches participants’ contributions at the rate of 200 percent of the first 3 percent of each participant’s total basic contribution based on the participant’s total annual salary. The Company’s contribution to the qualified defined contribution plans was $23,321 , $19,746 and $12,753 for the years ended December 31, 2017 , 2016 and 2015 , respectively. Defined Benefit and Post-Retirement Medical Plans The Company sponsors a noncontributory defined benefit pension plan (the “Qualified Plan”) with a policy to fund pension liabilities in accordance with the limits imposed by the Employee Retirement Income Security Act of 1974 (“ERISA”) and Federal income tax laws. In addition, the Company sponsors a supplemental pension plan covering certain employees, which provides incremental payments that would have been payable from the Company’s principal pension plan, were it not for limitations imposed by income tax regulations (the “Supplemental Plan”). The funded status is measured as the difference between plan assets at fair value and the projected benefit obligation which is to be recognized in the balance sheet. The plan assets and benefit obligations are measured as of the balance sheet date. The non-union Delaware City employees and all Paulsboro, Toledo, Chalmette and Torrance employees became eligible to participate in the Company’s defined benefit plans as of the respective acquisition dates. The union Delaware City employees became eligible to participate in the Company’s defined benefit plans upon commencement of normal operations. The Company did not assume any of the employees’ pension liability accrued prior to the respective acquisitions. The Company formed the Post-Retirement Medical Plan on December 31, 2010 to provide health care coverage continuation from date of retirement to age 65 for qualifying employees associated with the Paulsboro acquisition. The Company credited the qualifying employees with their prior service under Valero which resulted in the recognition of a liability for the projected benefit obligation. The Post-Retirement Medical Plan was amended during 2013 to include all corporate employees, amended in 2014 to include Delaware City and Toledo employees, amended in 2015 to include Chalmette employees and amended in 2016 to include Torrance employees. The changes in the benefit obligation, the changes in fair value of plan assets, and the funded status of the Company’s Pension and Post-Retirement Medical Plans as of and for the years ended December 31, 2017 and 2016 were as follows: Pension Plans Post-Retirement Medical Plan 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of year $ 135,508 $ 100,011 $ 22,740 $ 17,729 Service cost 40,572 36,359 1,263 1,047 Interest cost 4,336 3,096 688 528 Plan amendments 462 — — 2,524 Plan settlements (4,881 ) — — — Benefit payments (4,034 ) (3,449 ) (693 ) (575 ) Actuarial loss (gain) 13,268 (509 ) (2,471 ) 1,487 Projected benefit obligation at end of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Change in plan assets: Fair value of plan assets at beginning of year $ 75,367 $ 57,502 $ — Actual return on plan assets 14,019 3,995 — — Benefits paid (4,034 ) (3,449 ) (693 ) (575 ) Plan settlements (4,881 ) — — — Employer contributions 41,181 17,319 693 575 Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Less: benefit obligations at end of year 185,231 135,508 21,527 22,740 Funded status at end of year $ (63,579 ) $ (60,141 ) $ (21,527 ) $ (22,740 ) The accumulated benefit obligations for the Company’s Pension Plans exceed the fair value of the assets of those plans at December 31, 2017 and 2016 . The accumulated benefit obligation for the defined benefit plans approximated $148,011 and $108,838 at December 31, 2017 and 2016 , respectively. Benefit payments, which reflect expected future services, that the Company expects to pay are as follows for the years ended December 31: Pension Benefits Post-Retirement Medical Plan 2018 $ 9,109 $ 1,257 2019 10,878 1,512 2020 13,282 1,764 2021 16,636 1,868 2022 20,080 1,867 Years 2023-2027 128,837 9,487 The Company’s funding policy for its defined benefit plans is to contribute amounts sufficient to meet legal funding requirements, plus any additional amounts that may be appropriate considering the funded status of the plans, tax consequences, the cash flow generated by the Company and other factors. The Company plans to contribute approximately $34,800 to the Company’s Pension Plans during 2018 . The components of net periodic benefit cost were as follows for the years ended December 31, 2017 , 2016 and 2015 : Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Components of net period benefit cost: Service cost $ 40,572 $ 36,359 $ 24,298 $ 1,263 $ 1,047 $ 967 Interest cost 4,336 3,096 2,974 688 528 558 Expected return on plan assets (5,766 ) (4,681 ) (3,422 ) — — — Settlement (gain)/loss recognized 993 — — — — — Amortization of prior service cost 53 53 53 646 541 326 Amortization of actuarial loss (gain) 452 1,043 1,228 — — — Net periodic benefit cost $ 40,640 $ 35,870 $ 25,131 $ 2,597 $ 2,116 $ 1,851 The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2017 , 2016 and 2015 were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Prior service costs $ 462 $ — $ — $ — $ 2,524 $ 1,533 Net actuarial loss (gain) 5,015 176 (2,220 ) (2,471 ) 1,487 312 Amortization of losses and prior service cost (1,410 ) (1,096 ) (1,281 ) (646 ) (541 ) (326 ) Total changes in other comprehensive (income) loss $ 4,067 $ (920 ) $ (3,501 ) $ (3,117 ) $ 3,470 $ 1,519 The pre-tax amounts in accumulated other comprehensive loss as of December 31, 2017 , and 2016 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2017 2016 Prior service costs $ (885 ) $ (476 ) $ (5,337 ) $ (5,983 ) Net actuarial loss (22,544 ) (18,975 ) 593 (1,878 ) Total $ (23,429 ) $ (19,451 ) $ (4,744 ) $ (7,861 ) The following pre-tax amounts included in accumulated other comprehensive loss as of December 31, 2016 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2017: Pension Benefits Post-Retirement Medical Plan Amortization of prior service costs $ (86 ) $ 646 Amortization of net actuarial loss (285 ) — Total $ (371 ) $ 646 The weighted average assumptions used to determine the benefit obligations as of December 31, 2017 , and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2017 2016 2017 2016 Discount rate - benefit obligations 3.58 % 4.07 % 3.55 % 4.08 % 3.33 % 3.68 % Rate of compensation increase 4.53 % 4.81 % 5.00 % 5.50 % — — The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2017 , 2016 and 2015 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 2017 2016 2015 Discount rates: Effective rate for service cost 4.15 % 4.15 % 4.25 % 4.17 % 4.17 % 4.30 % 4.10 % 4.10 % 4.32 % Effective rate for interest cost 3.38 % 3.38 % 3.31 % 3.20 % 3.20 % 3.16 % 3.11 % 3.11 % 3.09 % Effective rate for interest on service cost 3.59 % 3.59 % 3.51 % 3.63 % 3.63 % 3.37 % 3.84 % 3.84 % 4.04 % Expected long-term rate of return on plan assets 6.50 % 7.00 % 7.00 % N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.81 % 4.81 % 4.81 % 5.50 % 5.50 % 5.50 % N/A N/A N/A The assumed health care cost trend rates as of December 31, 2017 and 2016 were as follows: Post-Retirement Medical Plan 2017 2016 Health care cost trend rate assumed for next year 6.0 % 6.1 % Rate to which the cost trend rate was assumed to decline (the ultimate trend rate) 4.5 % 4.5 % Year that the rate reached the ultimate trend rate 2038 2038 Assumed health care costs trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care costs trend rates would have the following effects on the medical post-retirement benefits: 1% Increase 1% Decrease Effect on total service and interest cost components $ 14 $ (14 ) Effect on accumulated post-retirement benefit obligation 307 (291 ) The table below presents the fair values of the assets of the Company’s Qualified Plan as of December 31, 2017 and 2016 by level of fair value hierarchy. Assets categorized in Level 2 of the hierarchy consist of collective trusts and are measured at fair value based on the closing net asset value (“NAV”) as determined by the fund manager and reported daily. As noted above, the Company’s post-retirement medical plan is funded on a pay-as-you-go basis and has no assets. Fair Value Measurements Using December 31, 2017 2016 Equities: Domestic equities $ 36,582 $ 23,451 Developed international equities 17,236 10,736 Emerging market equities 8,474 5,164 Global low volatility equities 9,983 6,360 Fixed-income 45,469 29,576 Cash and cash equivalents 3,908 80 Total $ 121,652 $ 75,367 The Company’s investment strategy for its Qualified Plan is to achieve a reasonable return on assets that supports the plan’s interest credit rating, subject to a moderate level of portfolio risk that provides liquidity. Consistent with these financial objectives as of December 31, 2017 , the plan’s target allocations for plan assets are 54% invested in equity securities, 40% fixed income investments and 6% in real estate. Equity securities include international stocks and a blend of U.S. growth and value stocks of various sizes of capitalization. Fixed income securities include bonds and notes issued by the U.S. government and its agencies, corporate bonds, and mortgage-backed securities. The aggregate asset allocation is reviewed on an annual basis. The overall expected long-term rate of return on plan assets for the Qualified Plan is based on the Company’s view of long-term expectations and asset mix.

REVENUES

REVENUES	12 Months Ended
	Dec. 31, 2017
Oil and Gas Revenue [Abstract]
REVENUES	REVENUES The following table provides information relating to the Company’s revenues from external customers for each product or group of similar products for the periods: Year Ended December 31, 2017 2016 2015 Gasoline and distillates $ 18,316,079 $ 14,017,350 $ 11,553,716 Asphalt and blackoils 1,162,339 669,966 536,496 Chemicals 770,491 554,392 452,304 Feedstocks and other 1,232,627 388,358 315,042 Lubricants 305,101 260,358 266,371 Total Revenues $ 21,786,637 $ 15,890,424 $ 13,123,929

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	21. INCOME TAXES PBF LLC is a limited liability company treated as a “flow-through” entity for income tax purposes. Accordingly, there is generally no benefit or provision for federal or state income tax in the PBF LLC financial statements apart from the income tax attributable to 2 subsidiaries acquired in connection with the acquisition of Chalmette Refining and the Company’s wholly-owned Canadian subsidiary, PBF Energy Limited (“PBF Ltd.”) that are treated as C-Corporations for income tax purposes. The income tax (benefit) expense in the PBF LLC consolidated financial statements of operations consists of the following: December 31, December 31, 2016 December 31, 2015 Current income tax expense $ 1,743 $ 3,887 $ 648 Deferred income tax (benefit) expense (12,526 ) 19,802 — Total income tax (benefit) expense (10,783 ) 23,689 648 During the three months ended March 31, 2016, the Company incurred $30,602 of deferred tax expense and $121 of current tax expense relating to a correction of prior periods which increased the recorded deferred and current tax liabilities by $30,602 and $121 , respectively. This correction of prior periods did not impact the results for the fourth quarter of 2016. Tax Cuts and Jobs Act On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the TCJA. The TCJA makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries (the “Transition Tax”); (3) generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries; (4) requiring a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations; (5) eliminating the corporate alternative minimum tax (“AMT”) and changing how existing AMT credits can be realized; (6) creating the base erosion anti-abuse tax (“BEAT”), a new minimum tax; (7) creating a new limitation on deductible interest expense; and (8) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017. In connection with our initial analysis of the impact of the TCJA, PBF Energy estimated and recognized the measurement of the tax effects related to the TCJA based on the facts and interpretations of the legislation that currently exist noting that the estimated and recognized amounts pertaining to the PBF Holding subsidiaries noted

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company’s operations are organized into two reportable segments, Refining and Logistics. Operations that are not included in the Refining and Logistics segments are included in Corporate. Intersegment transactions are eliminated in the consolidated financial statements and are included in Eliminations. Refining The Company’s Refining Segment includes the operations of its five refineries, including certain related logistics assets that are not owned by PBFX. The Company’s refineries are located in Toledo, Ohio, Delaware City, Delaware, Paulsboro, New Jersey, New Orleans, Louisiana and Torrance, California. The refineries produce unbranded transportation fuels, heating oil, petrochemical feedstocks, lubricants and other petroleum products in the United States. The Company purchases crude oil, other feedstocks and blending components from various third-party suppliers. The Company sells products throughout the Northeast, Midwest, Gulf Coast and West Coast of the United States, as well as in other regions of the United States and Canada, and is able to ship products to other international destinations. Logistics The Company formed PBFX, a publicly traded master limited partnership, to own or lease, operate, develop and acquire crude oil and refined petroleum products terminals, pipelines, storage facilities and similar logistics assets. PBFX’s assets consist of rail and truck terminals and unloading racks, tank farms and pipelines that were acquired from or contributed by PBF LLC and are located at, or nearby, the Company’s refineries. Additionally, PBFX acquired the East Coast Terminals in 2016 which was its first third party acquisition. Further, PBFX acquired from PBF LLC 50% of the issued and outstanding limited liability company interests of TVPC, whose assets consist of the Torrance Valley Pipeline. PBFX provides various rail, truck and marine terminaling services, pipeline transportation services and storage services to PBF Holding and/or its subsidiaries and third party customers through fee-based commercial agreements. Apart from the East Coast Terminals, PBFX currently does not generate significant third party revenue and, as such, intersegment related-party revenues are eliminated in consolidation. Prior to the PBFX Offering, PBFX was not considered to be a separate reportable segment. From a PBF Energy perspective, the Company’s chief operating decision maker evaluates the Logistics segment as a whole without regard to any of PBFX's individual segments. The Company evaluates the performance of its segments based primarily on income from operations. Income from operations includes those revenues and expenses that are directly attributable to management of the respective segment. The Logistics segment’s revenues include intersegment transactions with the Company’s Refining segment at prices the Company believes are substantially equivalent to the prices that could have been negotiated with unaffiliated parties with respect to similar services. Activities of the Company’s business that are not included in the two operating segments are included in Corporate. Such activities consist primarily of corporate staff operations and other items that are not specific to the normal operations of the two operating segments. The Company does not allocate certain items of other income and expense, including income taxes, to the individual segments. The Refinery segment’s operating subsidiaries and PBFX are primarily pass-through entities with respect to income taxes. Disclosures regarding the Company’s reportable segments with reconciliations to consolidated totals for year ended December 31, 2017 , 2016 and 2015 are presented below. The Logistics segment’s results include financial information of the predecessor of PBFX for periods prior to May 13, 2014, and the financial information of PBFX for the period beginning May 14, 2014, the completion date of the PBFX Offering. Prior to the PBFX Offering, the Company did not operate the PBFX assets independent of the Refining segment. Total assets of each segment consist of net property, plant and equipment, inventories, cash and cash equivalents, accounts receivables and other assets directly associated with the segment’s operations. Corporate assets consist primarily of property, plant and equipment and other assets not directly related to our refinery and logistic operations. Year Ended December 31, 2017 Refining Logistics Corporate Eliminations Consolidated Total Revenues $ 21,772,478 $ 254,813 $ — $ (240,654 ) $ 21,786,637 Depreciation and amortization expense 254,161 23,831 12,964 — 290,956 Income (loss) from operations (1) 808,021 148,215 (211,128 ) (14,565 ) 730,543 Interest expense, net 4,695 33,363 124,325 — 162,383 Capital expenditures (2) 634,013 89,539 3,483 — 727,035 Year Ended December 31, 2016 Refining Logistics Corporate Eliminations Consolidated Total Revenues $ 15,908,537 $ 187,335 $ — $ (175,448 ) $ 15,920,424 Depreciation and amortization expense 201,358 14,983 5,835 — 222,176 Income (loss) from operations 551,810 110,822 (157,870 ) (5,679 ) 499,083 Interest expense, net 2,938 30,433 122,448 — 155,819 Capital expenditures (3) 1,471,291 121,351 20,229 — 1,612,871 Year Ended December 31, 2015 Refining Logistics Corporate Eliminations Consolidated Total Revenues $ 13,123,929 $ 142,102 $ — $ (142,102 ) $ 13,123,929 Depreciation and amortization expense 180,045 7,684 9,688 — 197,417 Income (loss) from operations 442,550 94,859 (176,342 ) — 361,067 Interest expense, net 17,061 21,254 71,096 — 109,411 Capital expenditures 968,438 3,503 9,139 — 981,080 Balance at December 31, 2016 Refining Logistics Corporate Eliminations Consolidated Total Total assets (4) $ 6,408,638 $ 756,861 $ 5,856 $ (37,863 ) $ 8,038,985 Balance at December 31, 2015 Refining Logistics Corporate Eliminations Consolidated Total Total assets $ 6,408,638 $ 756,861 $ 5,856 $ (37,863 ) $ 7,133,492 (1) The Logistics segment includes 100% of the income from operations of TVPC as TVPC is consolidated by PBFX. PBFX records net income attributable to noncontrolling interest for the 50% equity interest in TVPC held by PBF Holding. PBF Holding (included in the Refining segment) records equity income in investee related to its 50% noncontrolling ownership interest in TVPC. For the purposes of the consolidated PBF Energy financial statements, PBF Holding’s equity income in investee and PBFX’s net income attributable to noncontrolling interest eliminate in consolidation. As the acquisition of PBFX’s 50% interest in TVPC was completed in the third quarter of 2016, there was no impact on comparative 2015 or 2014 disclosures. (2) The Logistic segment includes capital expenditures of $10,097 for the acquisition of the Toledo Products Terminal by PBFX on April 17, 2017. (3) The Refining segment includes capital expenditures of $971,932 for the acquisition of the Torrance refinery in the third quarter of 2016. Additionally, the Refining segment includes capital expenditures of $2,659 for the working capital settlement related to the acquisition of the Chalmette refinery that was finalized in the first quarter of 2016. The Logistics segment includes $98,373 for the PBFX Plains Asset Purchase that was completed in the second quarter of 2016. (4) The Refining segment includes capital expenditures of $565,304 for the acquisition of the Chalmette refinery on November 1, 2015, excluding the working capital settlement of $2,659 that was finalized in the first quarter of 2016. (5) The Logistics segment includes 100% of the assets of TVPC as TVPC is consolidated by PBFX. PBFX records a noncontrolling interest for the 50% equity interest in TVPC held by PBF Holding. PBF Holding (included in the Refining segment) records an equity investment in TVPC reflecting its noncontrolling ownership interest. For the purposes of the consolidated PBF Energy financial statements, PBFX’s noncontrolling interest in TVPC and PBF Holding’s equity investment in TVPC eliminate in consolidation.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The tables below present information about the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of December 31, 2017 and 2016 . We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet. As of December 31, 2017 Fair Value Hierarchy Level 1 Level 2 Level 3 Total Gross Fair Value Effect of Counter-party Netting Net Carrying Value on Balance Sheet Assets: Money market funds $ 4,730 $ — $ — $ 4,730 N/A $ 4,730 Commodity contracts 10,031 357 — 10,388 (983 ) 9,405 Liabilities: Commodity contracts 51,673 33,035 — 84,708 (983 ) 83,725 Catalyst lease obligations — 59,048 — 59,048 — 59,048 Derivatives included with inventory intermediation agreement obligations — 7,721 — 7,721 — 7,721 As of December 31, 2016 Fair Value Hierarchy Level 1 Level 2 Level 3 Total Gross Fair Value Effect of Counter-party Netting Net Carrying Value on Balance Sheet Assets: Money market funds $ 342,837 $ — $ — $ 342,837 N/A $ 342,837 Marketable securities 234,258 — — 234,258 N/A 234,258 Commodity contracts 948 35 — 983 (4,491 ) (3,508 ) Derivatives included with inventory intermediation agreement obligations — 6,058 — 6,058 — 6,058 Liabilities: Commodity contracts 859 3,548 84 4,491 (4,491 ) — Catalyst lease obligations — 31,802 — 31,802 — 31,802 The valuation methods used to measure financial instruments at fair value are as follows: • Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents. • Marketable securities, consisting primarily of US Treasury securities, categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices. • The commodity contracts categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted prices in an active market. The commodity contracts categorized in Level 2 of the fair value hierarchy are measured at fair value using a market approach based upon future commodity prices for similar instruments quoted in active markets. • The commodity contracts categorized in Level 3 of the fair value hierarchy consist of commodity price swap contracts that relate to forecasted purchases of crude oil for which quoted forward market prices are not readily available due to market illiquidity. The forward price used to value these swaps was derived using broker quotes, prices from other third party sources and other available market based data. • The derivatives included with inventory supply arrangement obligations, derivatives included with inventory intermediation agreement obligations and the catalyst lease obligations are categorized in Level 2 of the fair value hierarchy and are measured at fair value using a market approach based upon commodity prices for similar instruments quoted in active markets. Non-qualified pension plan assets are measured at fair value using a market approach based on published net asset values of mutual funds as a practical expedient. As of December 31, 2017 and 2016 , $9,593 and $9,440 , respectively, were included within Deferred charges and other assets, net for these non-qualified pension plan assets. The table below summarizes the changes in fair value measurements of commodity contracts categorized in Level 3 of the fair value hierarchy: Year Ended December 31, 2017 2016 Balance at beginning of period $ (84 ) $ 3,543 Purchases — — Settlements 45 (1,149 ) Unrealized (gain) loss included in earnings 39 (2,478 ) Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ (84 ) There were no transfers between levels during the years ended December 31, 2017 and 2016 , respectively. Fair value of debt The table below summarizes the fair value and carrying value as of December 31, 2017 and 2016 . December 31, 2017 December 31, 2016 Carrying value Fair value Carrying value Fair value Senior notes due 2025 (a)_ $ 725,000 $ 763,945 $ 0 $ 0 Senior Secured Notes due 2020 (a) $ — $ — $ 670,867 $ 696,098 Senior Secured Notes due 2023 (a) 500,000 522,101 500,000 498,801 PBFX Senior Notes (a) 528,374 544,118 350,000 346,135 PBFX Term Loan (b) — — 39,664 39,664 PBF Rail Term Loan (b) 28,366 28,366 35,000 35,000 Rail Facility (b) — — — — Catalyst leases (c) 59,048 59,048 45,969 45,969 PBFX Revolving Credit Facility (b) 29,700 29,700 189,200 189,200 Revolving Loan (b) 350,000 350,000 350,000 350,000 2,220,488 2,297,278 2,180,700 2,200,867 Less - Current maturities (10,987 ) (10,987 ) (39,664 ) (39,664 ) Less - Unamortized deferred financing costs $ (34,459 ) n/a $ (32,466 ) n/a Long-term debt $ 2,175,042 $ 2,286,291 $ 2,108,570 $ 2,161,203 —————————— (a) The estimated fair value, 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 Senior Secured Notes and PBFX Senior Notes. (b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates. (c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company’s liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES

DERIVATIVES	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s expired crude supply agreements contained purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Inventory Intermediation Agreements that contain purchase obligations for certain volumes of intermediates and refined products. The purchase obligations related to crude oil, feedstocks, intermediates and refined products under these agreements are derivative instruments that have been designated as fair value hedges in order to hedge the commodity price volatility of certain refinery inventory. The fair value of these purchase obligation derivatives is based on market prices of the underlying crude oil and refined products. The level of activity for these derivatives is based on the level of operating inventories. As of December 31, 2017 , there were 3,000,142 barrels of intermediates and refined products ( 2,942,348 barrels at December 31, 2016 ) outstanding under these derivative instruments designated as fair value hedges. These volumes represent the notional value of the contract. The Company also enters into economic hedges primarily consisting of commodity derivative contracts that are not designated as hedges and are used to manage price volatility in certain crude oil and feedstock inventories as well as crude oil, feedstock, and refined product sales or purchases. The objective in entering into economic hedges is consistent with the objectives discussed above for fair value hedges. As of December 31, 2017 , there were 22,348,000 barrels of crude oil and 1,989,000 barrels of refined products ( 5,950,000 and 2,831,000 , respectively, as of December 31, 2016 ), outstanding under short and long term commodity derivative contracts not designated as hedges representing the notional value of the contracts. The following tables provide information about the fair values of these derivative instruments as of December 31, 2017 and December 31, 2016 and the line items in the consolidated balance sheet in which the fair values are reflected. Description Balance Sheet Location Fair Value Derivatives designated as hedging instruments: December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 6,058 Derivatives not designated as hedging instruments: December 31, 2017: Commodity contracts Accrued expenses $ (74,320 ) December 31, 2016: Commodity contracts Accounts receivable $ 3,508 The following tables provide information about the gains or losses recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected. Description Location of Gain or (Loss) Recognized in Income on Derivatives Gain or (Loss) Recognized in Income on Derivatives Derivatives designated as hedging instruments: For the year ended December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (13,779 ) For the year ended December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (29,453 ) For the year ended December 31, 2015: Derivatives included with inventory supply arrangement obligations Cost of sales $ (4,251 ) Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (59,323 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2017: Commodity contracts Cost of sales $ (85,443 ) For the year ended December 31, 2016: Commodity contracts Cost of sales $ (55,557 ) For the year ended December 31, 2015: Commodity contracts Cost of sales $ 32,416 Hedged items designated in fair value hedges: For the year ended December 31, 2017: Intermediate and refined product inventory Cost of sales $ 13,779 For the year ended December 31, 2016: Intermediate and refined product inventory Cost of sales $ 29,453 For the year ended December 31, 2015: Crude oil and feedstock inventory Cost of sales $ 4,251 Intermediate and refined product inventory Cost of sales $ 59,323 The Company had no ineffectiveness related to the fair value hedges as of December 31, 2017 , 2016 and 2015 .

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS These financial statements were approved by management and available for issuance on March XX , 2018. Management has evaluated subsequent events through this date. Dividends Declared On February 15, 2018, PBF Energy announced a dividend of $0.30 per share on outstanding PBF Energy Class A common stock. The dividend is payable on March 14, 2018 to PBF Energy Class A common stockholders of record at the close of business on February 28, 2018. PBFX Distributions On February 15, 2018, PBFX announced a distribution of $0.4850 per unit on outstanding common of PBFX. The distribution is payable on March 14, 2018 to PBFX unit holders of record at the close of business on February 28, 2018.

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation and Presentation	Principles of Consolidation and Presentation These consolidated financial statements include the accounts of PBF LLC and subsidiaries in which PBF LLC has a controlling interest. All intercompany accounts and transactions have been eliminated in consolidation.
Cost Classifications	Cost Classifications Cost of products and other consists of the cost of crude oil, other feedstocks, blendstocks and purchased refined products and the related in-bound freight and transportation costs. Operating expenses (excluding depreciation and amortization) consists of direct costs of labor, maintenance and services, utilities, property taxes, environmental compliance costs and other direct operating costs incurred in connection with our refining operations. Such expenses exclude depreciation related to refining and logistics assets that are integral to the refinery production process, which is presented separately as Depreciation and amortization expense as a component of Cost of sales on the Company’s consolidated statements of operations.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the related disclosures. Actual results could differ from those estimates.
Business Combinations	Business Combinations We use the acquisition method of accounting 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, we obtain 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 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.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The carrying amount of the cash equivalents approximates fair value due to the short-term maturity of those instruments
Marketable Securities	Marketable Securities Debt or equity securities are classified into the following reporting categories: held-to-maturity, trading or available-for-sale securities. The Company does not routinely sell marketable securities prior to their scheduled maturity dates. Some of the Company’s investments may be held and restricted for the purpose of funding future capital expenditures and acquisitions. Such investments are classified as available-for-sale marketable securities as they may occasionally be sold prior to their scheduled maturity dates due to the unexpected timing of cash needs. The carrying value of these marketable securities approximates fair value and is measured using Level 1 inputs (as defined below). The terms of the marketable securities range from one to three months and are classified on the balance sheet as current assets. The marketable securities were fully liquidated as of December 31, 2017 and the PBFX Term Loan (as defined below) that they collateralized was repaid in full during the year ended December 31, 2017 ,
Concentrations of Credit Risk	Concentrations of Credit Risk For the years ended December 31, 2017 , 2016 and 2015, no single customer amounted to greater than or equal to 10% of the Company’s revenues. No single customer accounted for 10% or more of our total trade accounts receivable as of December 31, 2017 or December 31, 2016.
Revenue, Deferred Revenue and Accounts Receivable	Revenue, Deferred Revenue and Accounts Receivable The Company sells various refined products primarily through its refinery subsidiaries and recognizes revenue related to the sale of products when there is persuasive evidence of an agreement, the sales prices are fixed or determinable, collectability is reasonably assured and when products are shipped or delivered in accordance with their respective agreements. Revenue for services is recorded when the services have been provided. Certain of the Company’s refineries have product offtake agreements with third-parties under which these third parties purchase a portion of the refineries’ daily gasoline production. The refineries also sell their products through short-term contracts or on the spot market. On May 4, 2017 and September 8, 2017, PBF Holding and its subsidiaries, DCR and PRC, entered into amendments to the inventory intermediation agreements (as amended in the second and third quarters of 2017, the “A&R Intermediation Agreements”) with J. Aron & Company, a subsidiary of The Goldman Sachs Group, Inc. (“J. Aron”), pursuant to which certain terms of the existing inventory intermediation agreements were amended, including, among other things, pricing and an extension of the terms. As a result of the amendments (i) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and PRC relating to the Paulsboro refinery extends the term to December 31, 2019, which term may be further extended by mutual consent of the parties to December 31, 2020 and (ii) the A&R Intermediation Agreement by and among J. Aron, PBF Holding and DCR relating to the Delaware City refinery extends the term to July 1, 2019, which term may be further extended by mutual consent of the parties to July 1, 2020. Pursuant to each A&R Intermediation Agreement, J. Aron will continue to purchase and hold title to certain of the intermediate and finished products (the “Products”) produced by the Paulsboro and Delaware City refineries (the “Refineries”), respectively, and delivered into tanks at the Refineries. Furthermore, J. Aron agrees to sell the Products back to Paulsboro refinery and Delaware City refinery as the Products are discharged out of the Refineries’ tanks. These purchases and sales were settled monthly at the daily market prices related to those products. These transactions were considered to be made in contemplation of each other and, accordingly, did not result in the recognition of a sale when title passes from the refineries to J. Aron. Additionally, J. Aron has the right to store the Products purchased in tanks under the A&R Intermediation Agreements and will retain these storage rights for the term of the agreements. PBF Holding will continue to market and sell the Products independently to third parties.
Allowance for Doubtful Accounts	Accounts receivable are carried at invoiced amounts. An allowance for doubtful accounts is established, if required, to report such amounts at their estimated net realizable value. In estimating probable losses, management reviews accounts that are past due and determines if there are any known disputes. There was no allowance for doubtful accounts at December 31, 2017 and 2016 .
Excise Taxes	Excise taxes on sales of refined products that are collected from customers and remitted to various governmental agencies are reported on a net basis.
Inventory	Inventory Inventories are carried at the lower of cost or market. The cost of crude oil, feedstocks, blendstocks and refined products are determined under the last-in first-out (“LIFO”) method using the dollar value LIFO method with increments valued based on average purchase prices during the year. The cost of supplies and other inventories is determined principally on the weighted average cost method.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment additions are recorded at cost. The Company capitalizes costs associated with the preliminary, pre-acquisition and development/construction stages of a major construction project. The Company capitalizes the interest cost associated with major construction projects based on the effective interest rate of total borrowings. The Company also capitalizes costs incurred in the acquisition and development of software for internal use, including the costs of software, materials, consultants and payroll-related costs for employees incurred in the application development stage. Depreciation is computed using the straight-line method over the following estimated useful lives: Process units and equipment 5-25 years Pipeline and equipment 5-25 years Buildings 25 years Computers, furniture and fixtures 3-7 years Leasehold improvements 20 years Railcars 50 years Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized.
Deferred Charges and Other Assets, Net	Deferred Charges and Other Assets, Net Deferred charges and other assets include refinery turnaround costs, catalyst, precious metals catalyst, linefill, deferred financing costs and intangible assets. Refinery turnaround costs, which are incurred in connection with planned major maintenance activities, are capitalized when incurred and amortized on a straight-line basis over the period of time estimated to lapse until the next turnaround occurs (generally 3 to 5 years ). Precious metals catalyst and linefill are considered indefinite-lived assets as they are not expected to deteriorate in their prescribed functions. Such assets are assessed for impairment in connection with the Company’s review of its long-lived assets as indicators of impairment develop. Deferred financing costs are capitalized when incurred and amortized over the life of the loan (generally 1 to 8 years ).
Finite-Lived Intangible Assets	Intangible assets with finite lives primarily consist of catalyst, emission credits and permits and are amortized over their estimated useful lives (generally 1 to 10 years ).
Long-Lived Assets and Definite-Lived Intangibles	Long-Lived Assets and Definite-Lived Intangibles The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Impairment is evaluated by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. If such analysis indicates that the carrying value of the long-lived assets is not considered to be recoverable, the carrying value is reduced to the fair value. Impairment assessments inherently involve judgment as to assumptions about expected future cash flows and the impact of market conditions on those assumptions. Although management would utilize assumptions that it believes are reasonable, future events and changing market conditions may impact management’s assumptions, which could produce different results.
Asset Retirement Obligations	Asset Retirement Obligations The Company records an asset retirement obligation at fair value for the estimated cost to retire a tangible long-lived asset at the time the Company incurs that liability, which is generally when the asset is purchased, constructed, or leased. The Company 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, the Company will record the liability when sufficient information is available to estimate the liability’s fair value. Certain of the Company’s asset retirement obligations are based on its legal obligation to perform remedial activity at its refinery sites when it permanently ceases operations of the long-lived assets. The Company therefore considers the settlement date of these obligations to be indeterminable. Accordingly, the Company cannot calculate an associated asset retirement liability for these obligations at this time. The Company will measure and recognize the fair value of these asset retirement obligations when the settlement date is determinable.
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 applying current regulations, as well as the Company’s own internal environmental policies. 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 the Company’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.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation includes the accounting effect of options to purchase PBF Energy Class A common stock granted by the Company to certain employees, Series A warrants issued or granted by PBF LLC to employees in connection with their acquisition of PBF LLC Series A units, options to acquire Series A units of PBF LLC granted by PBF LLC to certain employees, Series B units of PBF LLC that were granted to certain members of management and restricted PBF LLC Series A Units and restricted PBF Energy Class A common stock granted to certain directors and officers. The estimated fair value of the options to purchase PBF Energy Class A common stock and the PBF LLC Series A warrants and options is based on the Black-Scholes option pricing model and the fair value of the PBF LLC Series B units is estimated based on a Monte Carlo simulation model. The estimated fair value is amortized as stock-based compensation expense on a straight-line method over the vesting period and included in general and administration expense with forfeitures recognized in the period they occur. Additionally, stock-based compensation also includes unit-based compensation provided to certain officers, non-employee directors and seconded employees of PBFX’s general partner, PBF GP, or its affiliates, consisting of PBFX 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 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 vest over a 4 year service period. The phantom unit awards may be settled in common units, cash or a combination of both. Expenses related to unit-based compensation are also included in general and administrative expenses with forfeitures recognized in the period they occur.
Income Taxes	Income Taxes As PBF LLC is a limited liability company treated as a “flow-through” entity for income tax purposes, there is no benefit or provision for federal or state income tax in the accompanying financial statements apart from the income taxes attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining that are treated as C-corporations for tax purposes. The Federal tax returns for all years since 2014 and state tax returns for all years since 2013 or 2014 are subject to examination by the respective tax authorities.
Pension and Other Post-Retirement Benefits	Pension and Other Post-Retirement Benefits The Company recognizes an asset for the overfunded status or a liability for the underfunded status of its pension and post-retirement benefit plans. The funded status is recorded within other long-term liabilities or assets. Changes in the plans’ funded status are recognized in other comprehensive income in the period the change occurs.
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. The Company uses appropriate valuation techniques based on the available inputs to measure the fair values of its applicable assets and liabilities. When available, the Company 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.
Financial Instruments	Financial Instruments The estimated fair value of financial instruments has been determined based on the Company’s assessment of available market information and appropriate valuation methodologies. The Company’s non-derivative financial instruments that are included in current assets and current liabilities are recorded at cost in the consolidated balance sheets. The estimated fair value of these financial instruments approximates their carrying value due to their short-term nature. Derivative instruments are recorded at fair value in the consolidated balance sheets. The Company’s commodity contracts are measured and recorded at fair value using Level 1 inputs based on quoted prices in an active market, Level 2 inputs based on quoted market prices for similar instruments, or Level 3 inputs based on third party sources and other available market based data. The Company’s catalyst lease obligation and derivatives related to the Company’s crude oil and feedstocks and refined product purchase obligations are measured and recorded at fair value using Level 2 inputs on a recurring basis, based on observable market prices for similar instruments.
Derivative Instruments	Derivative Instruments The Company is exposed to market risk, primarily related to changes in commodity prices for the crude oil and feedstocks used in the refining process as well as the prices of the refined products sold. The accounting treatment for commodity contracts depends on the intended use of the particular contract and on whether or not the contract meets the definition of a derivative. All derivative instruments, not designated as normal purchases or sales, are recorded in the balance sheet as either assets or liabilities measured at their fair values. Changes in the fair value of derivative instruments that either are not designated or do not qualify for hedge accounting treatment or normal purchase or normal sale accounting are recognized currently in earnings. Contracts qualifying for the normal purchase and sales exemption are accounted for upon settlement. Cash flows related to derivative instruments that are not designated or do not qualify for hedge accounting treatment are included in operating activities. The Company designates certain derivative instruments as fair value hedges of a particular risk associated with a recognized asset or liability. At the inception of the hedge designation, the Company documents the relationship between the hedging instrument and the hedged item, as well as its risk management objective and strategy for undertaking various hedge transactions. Derivative gains and losses related to these fair value hedges, including hedge ineffectiveness, are recorded in cost of sales along with the change in fair value of the hedged asset or liability attributable to the hedged risk. Cash flows related to derivative instruments that are designated as fair value hedges are included in operating activities. Economic hedges are hedges not designated as fair value or cash flow hedges for accounting purposes that are used to (i) manage price volatility in certain refinery feedstock and refined product inventories, and (ii) manage price volatility in certain forecasted refinery feedstock purchases and refined product sales. These instruments are recorded at fair value and changes in the fair value of the derivative instruments are recognized currently in cost of sales. Derivative accounting is complex and requires management judgment in the following respects: identification of derivatives and embedded derivatives, determination of the fair value of derivatives, documentation of hedge relationships, assessment and measurement of hedge ineffectiveness and election and designation of the normal purchases and sales exception. All of these judgments, depending upon their timing and effect, can have a significant impact on the Company’s earnings.
Recently Issued Accounting Pronouncements	Recently Adopted Accounting Guidance Effective January 1, 2017, the Company adopted Accounting Standard Update (“ASU”) No. 2016-06, “Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)” (“ASU 2016-06”). ASU 2016-6 was issued in March 2016 by the Financial Accounting Standards Board (“FASB”) to increase consistency in practice in applying guidance on determining if an embedded derivative is clearly and closely related to the economic characteristics of the host contract, specifically for assessing whether call (put) options that can accelerate the repayment of principal on a debt instrument meet the clearly and closely related criterion. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 was issued by the FASB in March 2016 to simplify certain aspects of the accounting for share-based payments to employees. The guidance in ASU 2016-09 requires all income tax effects of awards to be recognized in the income statement when the awards vest or are settled rather than recording excess tax benefits or deficiencies in additional paid-in capital. The guidance in ASU 2016-09 also allows an employer to repurchase more of an employee’s shares than it could prior to its adoption for tax withholding purposes without triggering liability accounting and to make a policy election to account for forfeitures as they occur. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Effective January 1, 2017, the Company adopted ASU No. 2016-17, “Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control” (“ASU 2016-17”). ASU 2016-17 was issued by the FASB in October 2016 to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity (“VIE”) should treat indirect interests in the entity held through related parties that are under common control with the reporting entity when determining whether it is the primary beneficiary of that VIE. The amendments in this ASU do not change the characteristics of a primary beneficiary in current GAAP. The amendments in this ASU require that a reporting entity, in determining whether it satisfies the second characteristic of a primary beneficiary, include all of its direct variable interests in a VIE and, on a proportionate basis, its indirect variable interests in a VIE held through related parties, including related parties that are under common control with the reporting entity. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”), which provides guidance to assist entities with evaluating when a set of transferred assets and activities is a business. Under ASU 2017-01, it is expected that the definition of a business will be narrowed and more consistently applied. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this ASU should be applied prospectively on or after the effective date. Early adoption of ASU 2017-01 is permitted and the Company early adopted the new standard in its consolidated financial statements and related disclosures effective January 1, 2017. The Company’s adoption of this guidance did not materially impact its consolidated financial statements. Recently Issued Accounting Pronouncements In August 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date of ASU 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”) for all entities by one year. Additional ASUs have been issued in 2016 and 2017 that provide certain implementation guidance related to ASU 2014-09 (collectively, we refer to ASU 2014-09 and these additional ASUs as the “Updated Revenue Recognition Guidance”).The Updated Revenue Recognition Guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective. Under ASU 2015-14, this guidance becomes effective for interim and annual periods beginning after December 15, 2017 and permits the use of either the retrospective or modified retrospective transition method. Under ASU 2015-14, early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company has established a working group to assess the Updated Revenue Recognition Guidance, including its impact on the Company’s business processes, accounting systems, controls and financial statement disclosures. The Company will adopt this new standard effective January 1, 2018, using the modified retrospective application, whereby a cumulative effect adjustment will be recognized upon adoption, if applicable, and the guidance will be applied prospectively. The Company has completed its evaluation of the provisions of this standard and concluded that its adoption will not materially change the amount or timing of revenues recognized by the Company, nor will it materially affect the Company’s financial position. The majority of the Company’s revenues are generated from the sale of refined petroleum products and ethanol. These revenues are largely based on the current spot (market) prices of the products sold, which represent consideration specifically allocable to the products being sold on a given day, and the Company recognizes those revenues upon delivery and transfer of title to the products to its customers. The time at which delivery and transfer of title occurs is the point when the Company’s control of the products is transferred to its customers and when its performance obligation to its customers is fulfilled. Under the modified retrospective method of adoption, the cumulative effect of initially applying the standard is recognized as an adjustment to the opening balance of retained earnings, and revenues reported in the periods prior to the date of adoption are not changed. The Company does not, however, expect to make such an adjustment to retained earnings as it has determined any such adjustment to not be material. The Company is currently developing its revenue disclosures and enhancing its accounting systems to enable the preparation of such disclosures as well as the implementation of its internal controls subsequent to the effective date of the new standard. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), to increase the transparency and comparability about leases among entities. Additional ASUs have been issued subsequent to ASU 2016-02 to provide additional clarification and implementation guidance for leases related to ASU 2016-02 including ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”) (collectively, the Company refers to ASU 2016-02 and these additional ASUs as the “Updated Lease Guidance”) The Updated Lease Guidance requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. It also requires additional disclosures about leasing arrangements. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, and requires a modified retrospective approach to adoption. ASU 2018-01 provides a practical expedient whereby land easements (also known as “rights of way”) that are not accounted for as leases under existing GAAP would not need to be evaluated under ASU 2016-02; however the Updated Lease Guidance would apply prospectively to all new or modified land easements after the effective date of ASU 2016-02. In January 2018, the FASB issued a proposed ASU that would provide an additional transition method for the Updated Lease Guidance for lessees and a practical expedient for lessors. As proposed, this additional transition method would allow lessees to initially apply the requirements of ASU 2016-02 by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The proposed practical expedient would allow lessors to not separate non-lease components from the related lease components in certain situations. Comments on this proposed ASU were due by February 5, 2018. Assuming the proposed ASU is approved after this comment period, the proposed ASU would have the same effective date as ASU 2016-02. While early adoption is permitted, the Company will not early adopt this Updated Lease Guidance. The Company has established a working group to study and lead implementation of the Updated Lease Guidance. This working group has been meeting on a regular basis and has instituted a preliminary task plan designed to meet the implementation deadline for ASU 2016-02. The Company has also evaluated and purchased a lease software system and has begun implementation of the selected system. The working group continues to evaluate the impact of the Updated Lease Guidance on its consolidated financial statements and related disclosures. At this time, the Company has identified that the most significant impacts of the Updated Lease Guidance will be to bring nearly all leases on its balance sheet with “right of use assets” and “lease obligation liabilities” as well as accelerating the interest expense component of financing leases. While the assessment of the impacts arising from this standard is progressing, the Company has not fully determined the impacts on its business processes, controls or financial statement disclosures at this time. In March 2017, the FASB issued ASU No. 2017-07, “Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost” (“ASU 2017-07”), which provides guidance to improve the reporting of net benefit cost in the income statement and on the components eligible for capitalization in assets. Under the new guidance, employers will present the service cost component of net periodic benefit cost in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. Only the service cost component will be eligible for capitalization in assets. Additionally, under this guidance, employers will present the other components of the net periodic benefit cost separately from the line item(s) that includes the service cost and outside of any subtotal of operating income, if one is presented. These components will not be eligible for capitalization in assets. Employers will apply the guidance on the presentation of the components of net periodic benefit cost in the income statement retrospectively. The guidance limiting the capitalization of net periodic benefit cost in assets to the service cost component will be applied prospectively. The guidance includes a practical expedient allowing entities to estimate amounts for comparative periods using the information previously disclosed in their pension and other postretirement benefit plan note to the financial statements. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Company does not expect the adoption of this new standard to have a material impact on its consolidated financial statements and related disclosures. In May 2017, the FASB issued ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting” (“ASU 2017-09”), which provides guidance to increase clarity and reduce both diversity in practice and cost and complexity when applying the existing accounting guidance on changes to the terms or conditions of a share-based payment award. The amendments in ASU 2017-09 require an entity to account for the effects of a modification unless all the following are met: (i) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified; (ii) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; and (iii) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The guidance in ASU 2017-09 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The Company will apply the guidance prospectively for any modifications to its stock compensation plans occurring after the effective date of the new standard. In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). The amendments in ASU 2017-12 more closely align the results of cash flow and fair value hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. The amendments in ASU 2017-12 address specific limitations in current GAAP by expanding hedge accounting for both nonfinancial and financial risk components and by refining the measurement of hedge results to better reflect an entity’s hedging strategies. Thus, the amendments in ASU 2017-12 will enable an entity to better portray the economic results of hedging activities for certain fair value and cash flow hedges and will avoid mismatches in earnings by allowing for greater precision when measuring changes in fair value of the hedged item for certain fair value hedges. Additionally, by aligning the timing of recognition of hedge results with the earnings effect of the hedged item for cash flow and net investment hedges, and by including the earnings effect of the hedging instrument in the same income statement line item in which the earnings effect of the hedged item is presented, the results of an entity’s hedging program and the cost of executing that program will be more visible to users of financial statements. The guidance in ASU 2017-12 concerning amendments to cash flow and net investment hedge relationships that exist on the date of adoption should be applied using a modified retrospective approach (i.e., with a cumulative effect adjustment recorded to the opening balance of retained earnings as of the initial application date). The guidance in ASU 2017-12 also provides transition relief to make it easier for entities to apply certain amendments to existing hedges (including fair value hedges) where the hedge documentation needs to be modified. The presentation and disclosure requirements of ASU 2017-12 should be applied prospectively. The amendments in this ASU are effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. The Company is currently evaluating the impact of this new standard on its consolidated financial statements and related disclosures. In January 2018, the FASB issued ASU 2018-01, “Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 (“ASU 2018-01”). This ASU is discussed above in connection with ASU 2016-02 on leases.

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of effects of revised presentation	Year Ended December 31, 2015 As Previously Reported Adjustments As Reclassified Cost and expenses: Cost of products and other $ 11,481,614 — $ 11,481,614 Operating expenses (excluding depreciation and amortization expense as reflected below) 904,525 — 904,525 Depreciation and amortization expense — 187,729 187,729 Cost of sales 12,573,868 General and administrative expenses (excluding depreciation and amortization expense as reflected below) 180,310 — 180,310 Depreciation and amortization expense 197,417 (187,729) 9,688 Gain on sale of assets (1,004) — (1,004) Total cost and expenses $ 12,762,862 $ 12,762,862
Useful lives of property, plant and equipment	Depreciation is computed using the straight-line method over the following estimated useful lives: Process units and equipment 5-25 years Pipeline and equipment 5-25 years Buildings 25 years Computers, furniture and fixtures 3-7 years Leasehold improvements 20 years Railcars 50 years Property, plant and equipment consisted of the following: December 31, December 31, Land $ 352,812 $ 352,607 Process units, pipelines and equipment 3,414,372 3,013,801 Buildings and leasehold improvements 51,915 50,711 Computers, furniture and fixtures 110,968 82,120 Construction in progress 172,270 307,659 4,102,337 3,806,898 Less—Accumulated depreciation (623,124 ) (478,128 ) $ 3,479,213 $ 3,328,770

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of business acquisitions, by acquisition	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 $ 537,500 Working capital 450,582 Post close purchase price adjustments (16,150 ) Total consideration $ 971,932 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 $ 100,000 Working capital (1,627 ) Total consideration $ 98,373
Schedule of recognized identified assets acquired and liabilities assumed	The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Purchase Price Inventories $ 404,542 Prepaid expenses and other current assets 982 Property, plant and equipment 704,633 Deferred charges and other assets, net 68,053 Accounts payable (2,688 ) Accrued expenses (64,137 ) Other long-term liabilities (139,453 ) Fair value of net assets acquired $ 971,932 The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date: Purchase Price Prepaid expenses and other current assets $ 4,221 Property, plant and equipment 99,342 Accounts payable and accrued expenses (3,174 ) Other long-term liabilities (2,016 ) Estimated fair value of net assets acquired $ 98,373
Pro forma information	Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 16,999,435 $ 16,252,729 Pro forma net income attributable to PBF LLC 160,856 17,491 Year ended December 31, (Unaudited) 2016 2015 Pro forma revenues $ 15,927,218 $ 13,141,301 Pro forma net income attributable to PBF LLC 284,470 223,878 Years ended December 31, (Unaudited) 2015 Pro forma revenues $ 16,811,922 Pro forma net income attributable to PBF LLC 448,353

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of inventory	Inventories consisted of the following: December 31, 2017 Titled Inventory Inventory Supply and Intermediation Arrangements Total Crude oil and feedstocks $ 1,073,093 $ — $ 1,073,093 Refined products and blendstocks 1,030,817 311,477 1,342,294 Warehouse stock and other 98,866 — 98,866 $ 2,202,776 $ 311,477 $ 2,514,253 Lower of cost or market adjustment (232,652 ) (67,804 ) (300,456 ) Total inventories $ 1,970,124 $ 243,673 $ 2,213,797 December 31, 2015 Titled Inventory Inventory Supply and Intermediation Arrangements Total Crude oil and feedstocks $ 1,102,007 $ 0 $ 1,102,007 Refined products and blendstocks 915,397 352,464 1,267,861 Warehouse stock and other 89,680 — 89,680 $ 2,107,084 $ 352,464 $ 2,459,548 Lower of cost or market adjustment (492,415 ) (103,573 ) (595,988 ) Total inventories $ 1,614,669 $ 248,891 $ 1,863,560

PROPERTY, PLANT AND EQUIPMENT37

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Summary of property, plant and equipment	Depreciation is computed using the straight-line method over the following estimated useful lives: Process units and equipment 5-25 years Pipeline and equipment 5-25 years Buildings 25 years Computers, furniture and fixtures 3-7 years Leasehold improvements 20 years Railcars 50 years Property, plant and equipment consisted of the following: December 31, December 31, Land $ 352,812 $ 352,607 Process units, pipelines and equipment 3,414,372 3,013,801 Buildings and leasehold improvements 51,915 50,711 Computers, furniture and fixtures 110,968 82,120 Construction in progress 172,270 307,659 4,102,337 3,806,898 Less—Accumulated depreciation (623,124 ) (478,128 ) $ 3,479,213 $ 3,328,770

DEFERRED CHARGES AND OTHER AS38

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of deferred charges and other assets, net	Deferred charges and other assets, net consisted of the following: December 31, December 31, Deferred turnaround costs, net $ 560,403 $ 302,919 Catalyst, net 131,019 114,788 Linefill 19,485 19,485 Pension plan assets 9,593 9,440 Environmental credits 42,452 51,636 Intangible assets, net 537 577 Other 16,099 5,158 $ 779,588 $ 504,003
Intangible assets, net	Intangible assets, net was comprised of permits and emission credits as follows: December 31, December 31, Gross amount $ 3,996 $ 3,597 Accumulated amortization (3,419 ) (3,378 ) Net amount $ 577 $ 219

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Payables and Accruals [Abstract]
Schedule of accrued expenses	Accrued expenses consisted of the following: December 31, December 31, Inventory-related accruals $ 1,132,410 $ 810,027 Inventory intermediation arrangements 244,287 225,524 Accrued transportation costs 83,800 89,830 Excise and sales tax payable 118,515 86,046 Renewable energy credit and emissions obligations 26,231 70,158 Accrued utilities 42,189 44,190 Accrued refinery maintenance and support costs 35,674 28,670 Accrued construction in progress 18,765 35,149 Accrued interest 23,419 34,964 Accrued salaries and benefits 58,589 17,466 Environmental liabilities 8,289 9,434 Customer deposits 16,133 9,215 Other 16,093 17,573 $ 1,824,394 $ 1,478,246

CREDIT FACILITY AND LONG-TERM40

CREDIT FACILITY AND LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of parent company financials	PBF ENERGY COMPANY LLC (PARENT COMPANY) BALANCE SHEETS (in thousands) December 31, December 31, ASSETS Current assets: Cash and cash equivalents $ 16,481 $ 44,526 Other current assets 22 17 Total current assets 16,503 44,543 Intercompany note receivable — — Investment in subsidiaries 2,713,202 2,108,422 Total assets $ 2,729,705 $ 2,152,965 LIABILITIES AND EQUITY Current liabilities: Other current liabilities $ — $ 368 Intercompany note payable 302,184 106,636 Total current liabilities 302,184 107,004 Total equity 2,427,521 2,045,961 Total liabilities and equity $ 2,729,705 $ 2,152,965 PBF ENERGY COMPANY LLC (PARENT COMPANY) STATEMENT OF OPERATIONS (in thousands) Year Ended December 31, 2017 2016 2015 Equity in earnings of subsidiaries $ 506,469 $ 276,737 $ 226,262 Interest income, net (6,392 ) 4,151 50 Net income $ 500,077 $ 280,888 $ 226,312
Summary of long-term debt outstanding	Details on the catalyst leases at each of the Company's refineries as of December 31, 2017 are included in the following table: Annual lease fee Annual interest rate Expiration date Paulsboro catalyst lease $ 140 2.20 % December 2019 Delaware City catalyst lease $ 210 1.95 % October 2019 Delaware City catalyst lease - Palladium $ 30 2.05 % October 2019 Delaware City Bridge lease (Short Lease) $ 3 1.69 % February 2018 (1) Delaware City Bridge lease (Long Lease) $ 117 1.69 % June 2018 (1) Toledo catalyst lease $ 178 1.75 % June 2020 Chalmette catalyst lease $ 185 3.85 % November 2018 (2) Chalmette catalyst lease $ 171 2.20 % November 2019 Torrance catalyst lease $ 143 1.78 % July 2019 Long-term debt outstanding consisted of the following: December 31, December 31, 2025 Senior Notes $ 725,000 $ — 2020 Senior Secured Notes $ — $ 670,867 2023 Senior Secured Notes 500,000 500,000 Revolving Loan 350,000 350,000 PBF Rail Term Loan 28,366 35,000 PBFX Revolving Credit Facility 29,700 189,200 PBFX Term Loan — 39,664 PBFX Senior Notes 525,000 350,000 Rail Facility — — Catalyst leases 59,048 45,969 Unamortized deferred financing costs (34,459 ) (32,466 ) Unamortized premium on new PBFX 2023 Senior Notes 3,374 — 2,186,029 2,148,234 Less—Current maturities (10,987 ) (39,664 ) Long-term debt $ 2,175,042 $ 2,108,570
Schedule of debt maturing in the next five years and thereafter	Debt maturing in the next five years and thereafter is as follows: Year Ending December 31, 2017 $ 16,066 2018 412,610 2019 10,072 2020 28,366 2021 — Thereafter 1,750,000 $ 2,217,114

OTHER LONG-TERM LIABILITIES (Ta

OTHER LONG-TERM LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Schedule of other long-term liabilities	Other long-term liabilities consisted of the following: December 31, December 31, Defined benefit pension plan liabilities $ 63,579 $ 60,141 Post retiree medical plan 21,527 22,740 Environmental liabilities 140,403 145,928 Other 336 312 $ 225,845 $ 229,121

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Future minimum rental payments for operating leases	The fixed and determinable amounts of the obligations under these agreements and total minimum future annual rentals, exclusive of related costs, are approximately: Year Ending December 31, 2017 $ 141,421 2018 122,775 2019 109,272 2020 89,163 2021 48,530 Thereafter 169,704 Total $ 680,865

MEMBERS' EQUITY STRUCTURE (Tabl

MEMBERS' EQUITY STRUCTURE (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Summary of PBF LLC units	Information about the issued classes of PBF LLC units for the years ended December 31, 2017 , 2016 and 2015 , is as follows: Series A Units Series B Units Series C Units Balance - January 1, 2014 57,201,674 1,000,000 39,665,473 Secondary offering transactions (48,000,000 ) — 48,000,000 Issuances of restricted stock — — 30,348 Exercise of warrants and options 26,533 — — Exchange of Series A Units for Class A common stock of PBF Energy Inc. (56,694 ) — 56,694 Redemption of C Units in connection with stock repurchase — — (5,765,946 ) Surrender of units for tax withholding (817 ) — (5,450 ) Balance - December 31, 2014 9,170,696 1,000,000 81,981,119 Secondary offering transaction (3,804,653 ) — 3,804,653 Issuances of restricted stock — — 247,720 Exercise of warrants and options 149,974 — 12,766 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (529,178 ) — 529,178 Redemption of C Units in connection with stock repurchase — — (284,771 ) Surrender of units for tax withholding (1,481 ) — (8,732 ) Purchase of Series C units in connection with the October 2015 Equity Offering — — 11,500,000 Balance—December 31, 2015 4,985,358 1,000,000 97,781,933 Issuance of restricted stock — — 320,458 Exercise of warrants and options 25,550 — 11,650 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (1,090,006 ) — 1,090,006 Purchase of Series C units in connection with the December 2016 Equity Offering — — 10,000,000 Balance—December 31, 2016 3,920,902 1,000,000 109,204,047 Issuance of restricted stock — — 702,404 Exercise of warrants and options 64,373 — 462,500 Exchange of Series A Units for Class A common stock of PBF Energy Inc. (196,580 ) — 196,580 Redemption of C Units in connection with stock repurchase (21,231 ) — 21,231 Balance—December 31, 2017 3,767,464 1,000,000 110,586,762

NONCONTROLLING INTEREST (Tables

NONCONTROLLING INTEREST (Tables)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Schedule of noncontrolling interest information	The noncontrolling interest ownership percentages of PBFX as of the PBFX Offering, the DCR West Rack Acquisition, the Toledo Storage Facility Acquisition, the acquisition of the Delaware City Products Pipeline and Truck Rack, the 2016 PBFX Equity Offerings and the years ended December 31, 2017 , 2015 and 2014 are calculated as follows: Units of PBFX Held by the Public Units of PBFX Held by PBF LLC (Including Subordinated Units) Total January 1, 2015 15,812,500 17,171,077 32,983,577 47.9 % 52.1 % 100.0 % May 15, 2015 15,812,500 18,459,497 34,271,997 46.1 % 53.9 % 100.0 % December 31, 2015 15,924,676 18,459,497 34,384,173 46.3 % 53.7 % 100.0 % April 5, 2016 18,799,676 18,459,497 37,259,173 50.5 % 49.5 % 100.0 % August 17, 2016 22,893,472 18,459,497 41,352,969 55.4 % 44.6 % 100.0 % December 31, 2016 23,271,174 18,459,497 41,730,671 55.8 % 44.2 % 100.0 % December 31, 2017 23,441,211 18,459,497 41,900,708 55.9 % 44.1 % 100.0 % The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF LLC for the year ended December 31, 2017 and 2015: PBF LLC Equity Noncontrolling Noncontrolling Total Equity Balance at January 1, 2016 $ 2,040,851 $ 434,456 $ 12,513 $ 2,487,820 Comprehensive income 499,103 51,073 95 550,271 Dividends and distributions (136,367 ) (44,636 ) (1,800 ) (182,803 ) Grant of restricted shares 1,038 — — 1,038 Stock-based compensation 21,503 5,345 — 26,848 Exercise of PBF LLC options and warrants, net (598 ) — — (598 ) Purchase of treasury stock (1,038 ) — — (1,038 ) Other (2,081 ) (954 ) — (3,035 ) Balance at December 31, 2017 $ 2,422,411 $ 445,284 $ 10,808 $ 2,878,503 PBF LLC Equity Noncontrolling Noncontrolling Total Equity Balance at January 1, 2016 $ 1,551,853 $ 340,317 $ 17,225 $ 1,909,395 Comprehensive income 278,296 39,840 269 318,405 Dividends and distributions (139,433 ) (33,714 ) — (173,147 ) Issuance of additional PBFX common units 54,944 83,434 — 138,378 Grant of restricted shares 743 — — 743 Stock-based compensation 18,296 4,360 — 22,656 Exercise of PBF LLC options and warrants, net 886 — — 886 Purchase of Series C units in connection with the December 2016 Equity Offering 275,300 — — 275,300 Purchase of treasury stock (743 ) — — (743 ) Other 709 219 (4,981 ) (4,053 ) Balance at December 31, 2016 $ 2,040,851 $ 434,456 $ 12,513 $ 2,487,820	The following table summarizes the allocation of total comprehensive income between the controlling and noncontrolling interests of PBF LLC for the year ended December 31, 2017 : Attributable to PBF LLC Noncontrolling Interests Total Net income $ 500,077 $ 51,168 $ 551,245 Other comprehensive income: Unrealized loss on available for sale securities (24 ) — (24 ) Net loss on pension and other post-retirement benefits (950 ) — (950 ) Total other comprehensive loss (974 ) — (974 ) Total comprehensive income $ 499,103 $ 51,168 $ 550,271 The following table summarizes the allocation of total comprehensive income of PBF LLC between the controlling and noncontrolling interests for the year ended December 31, 2016 : Attributable to PBF LLC Noncontrolling Interest Total Net income $ 280,888 $ 40,109 $ 320,997 Other comprehensive income (loss): Unrealized gain on available for sale securities (42 ) — (42 ) Net gain on pension and other post-retirement benefits (2,550 ) — (2,550 ) Total other comprehensive income (2,592 ) — (2,592 ) Total comprehensive income $ 278,296 $ 40,109 $ 318,405 The following table summarizes the allocation of total comprehensive income of PBF LLC between the controlling and noncontrolling interests for the year ended December 31, 2015 : Attributable to PBF LLC Noncontrolling Interest Total Net income $ 226,312 $ 34,880 $ 261,192 Other comprehensive loss: Unrealized gain on available for sale securities 124 — 124 Net loss on pension and other post-retirement benefits 1,982 — 1,982 Total other comprehensive loss 2,106 — 2,106 Total comprehensive income $ 228,418 $ 34,880 $ 263,298

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock-based compensation expense	Stock-based compensation expense included in general and administrative expenses consisted of the following: Years Ended December 31, 2017 2016 2015 PBF Energy options 9,369 11,020 7,528 PBF Energy restricted shares 12,134 7,276 1,690 PBFX Phantom Units 5,345 4,360 4,279 $ 26,848 $ 22,656 $ 13,497
Weighted average assumptions	The estimated fair value of PBF Energy options granted during the years ended December 31, 2017 , 2016 and 2015 was determined using the Black-Scholes pricing model with the following weighted average assumptions: December 31, 2017 December 31, 2016 December 31, 2015 Expected life (in years) 6.25 6.25 6.25 Expected volatility 39.5 % 39.7 % 38.4 % Dividend yield 4.58 % 4.73 % 3.96 % Risk-free rate of return 2.09 % 1.42 % 1.58 % Exercise price $ 26.52 $ 26.18 $ 30.28
Summary of share-based compensation activity	The following table summarizes activity for PBF LLC Series A compensatory warrants and options for the years ended December 31, 2017 , 2016 and 2015 : Number of PBF LLC Series A Compensatory Warrants and Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Stock Based Compensation, Outstanding at January 1, 2015 801,479 $ 10.53 6.41 Exercised (160,700 ) 10.28 — Forfeited — — — Outstanding at December 31, 2015 640,779 $ 10.59 5.46 Exercised (27,833 ) 10.00 — Forfeited — — — Outstanding at December 31, 2016 612,946 $ 10.62 4.47 Exercised (126,634 ) 10.17 — Forfeited — — — Outstanding at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2017 486,312 $ 10.73 3.52 Exercisable and vested at December 31, 2016 612,946 $ 10.62 4.47 Exercisable and vested at December 31, 2015 940,779 $ 10.59 5.46 Expected to vest at December 31, 2017 486,312 $ 10.73 3.52 A summary of PBFX’s unit award activity for the years ended December 31, 2017 , 2016 and 2015 is set forth below: Number of Phantom Units Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 275,522 $ 26.56 Granted 266,360 23.92 Vested (137,007 ) 25.83 Forfeited (1,500 ) 26.74 Nonvested at December 31, 2015 403,375 $ 25.06 Granted 284,854 19.95 Vested (116,349 ) 25.24 Forfeited (7,000 ) 23.20 Nonvested at December 31, 2016 564,880 $ 22.47 Granted 319,940 20.97 Vested (217,171 ) 23.15 Forfeited (24,875 ) 21.23 Nonvested at December 31, 2017 642,774 $ 21.54	The following table summarizes activity for PBF Energy options for the years ended December 31, 2017 , 2016 and 2015 . Number of Weighted Weighted Stock-based awards, outstanding at January 1, 2015 2,401,875 $ 25.97 8.67 Granted 1,899,500 30.28 10.00 Exercised (30,000.00 ) 25.79 — Forfeited (15,000 ) 26.38 — Outstanding at December 31, 2015 4,256,375 $ 27.89 8.32 Granted 1,792,000 26.18 10.00 Exercised (11,250 ) 25.86 — Forfeited (66,500 ) 28.74 — Outstanding at December 31, 2016 5,970,625 $ 27.37 8.02 Granted 1,638,075 26.52 10.00 Exercised (462,500 ) 25.65 — Forfeited (263,425 ) 27.71 — Outstanding at December 31, 2017 6,882,775 $ 27.27 7.82 Exercisable and vested at December 31, 2017 2,958,875 $ 27.58 6.77 Exercisable and vested at December 31, 2016 2,271,375 $ 27.23 7.21 Exercisable and vested at December 31, 2015 1,136,250 $ 26.22 7.61 Expected to vest at December 31, 2017 6,882,775 $ 27.27 7.82

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Schedule of changes in benefit obligations, fair value of plan assets, and funded status of plan	The changes in the benefit obligation, the changes in fair value of plan assets, and the funded status of the Company’s Pension and Post-Retirement Medical Plans as of and for the years ended December 31, 2017 and 2016 were as follows: Pension Plans Post-Retirement Medical Plan 2017 2016 2017 2016 Change in benefit obligation: Benefit obligation at beginning of year $ 135,508 $ 100,011 $ 22,740 $ 17,729 Service cost 40,572 36,359 1,263 1,047 Interest cost 4,336 3,096 688 528 Plan amendments 462 — — 2,524 Plan settlements (4,881 ) — — — Benefit payments (4,034 ) (3,449 ) (693 ) (575 ) Actuarial loss (gain) 13,268 (509 ) (2,471 ) 1,487 Projected benefit obligation at end of year $ 185,231 $ 135,508 $ 21,527 $ 22,740 Change in plan assets: Fair value of plan assets at beginning of year $ 75,367 $ 57,502 $ — Actual return on plan assets 14,019 3,995 — — Benefits paid (4,034 ) (3,449 ) (693 ) (575 ) Plan settlements (4,881 ) — — — Employer contributions 41,181 17,319 693 575 Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Reconciliation of funded status: Fair value of plan assets at end of year $ 121,652 $ 75,367 $ — $ — Less: benefit obligations at end of year 185,231 135,508 21,527 22,740 Funded status at end of year $ (63,579 ) $ (60,141 ) $ (21,527 ) $ (22,740 )
Schedule of expected benefit payments	Benefit payments, which reflect expected future services, that the Company expects to pay are as follows for the years ended December 31: Pension Benefits Post-Retirement Medical Plan 2018 $ 9,109 $ 1,257 2019 10,878 1,512 2020 13,282 1,764 2021 16,636 1,868 2022 20,080 1,867 Years 2023-2027 128,837 9,487
Schedule of net periodic benefit cost	The components of net periodic benefit cost were as follows for the years ended December 31, 2017 , 2016 and 2015 : Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Components of net period benefit cost: Service cost $ 40,572 $ 36,359 $ 24,298 $ 1,263 $ 1,047 $ 967 Interest cost 4,336 3,096 2,974 688 528 558 Expected return on plan assets (5,766 ) (4,681 ) (3,422 ) — — — Settlement (gain)/loss recognized 993 — — — — — Amortization of prior service cost 53 53 53 646 541 326 Amortization of actuarial loss (gain) 452 1,043 1,228 — — — Net periodic benefit cost $ 40,640 $ 35,870 $ 25,131 $ 2,597 $ 2,116 $ 1,851
Schedule of pre-tax amounts recognized in other comprehensive income (loss)	The pre-tax amounts recognized in other comprehensive income (loss) for the years ended December 31, 2017 , 2016 and 2015 were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 Prior service costs $ 462 $ — $ — $ — $ 2,524 $ 1,533 Net actuarial loss (gain) 5,015 176 (2,220 ) (2,471 ) 1,487 312 Amortization of losses and prior service cost (1,410 ) (1,096 ) (1,281 ) (646 ) (541 ) (326 ) Total changes in other comprehensive (income) loss $ 4,067 $ (920 ) $ (3,501 ) $ (3,117 ) $ 3,470 $ 1,519
Schedule of pre-tax amounts in accumulated other comprehensive loss not yet recognized as components of net periodic costs	The pre-tax amounts in accumulated other comprehensive loss as of December 31, 2017 , and 2016 that have not yet been recognized as components of net periodic costs were as follows: Pension Benefits Post-Retirement Medical Plan 2017 2016 2017 2016 Prior service costs $ (885 ) $ (476 ) $ (5,337 ) $ (5,983 ) Net actuarial loss (22,544 ) (18,975 ) 593 (1,878 ) Total $ (23,429 ) $ (19,451 ) $ (4,744 ) $ (7,861 )
Schedule of pre-tax amounts in accumulated other comprehensive loss to be recognized over next fiscal year	The following pre-tax amounts included in accumulated other comprehensive loss as of December 31, 2016 are expected to be recognized as components of net period benefit cost during the year ended December 31, 2017: Pension Benefits Post-Retirement Medical Plan Amortization of prior service costs $ (86 ) $ 646 Amortization of net actuarial loss (285 ) — Total $ (371 ) $ 646
Schedule of assumptions used	The weighted average assumptions used to determine the benefit obligations as of December 31, 2017 , and 2016 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2017 2016 2017 2016 Discount rate - benefit obligations 3.58 % 4.07 % 3.55 % 4.08 % 3.33 % 3.68 % Rate of compensation increase 4.53 % 4.81 % 5.00 % 5.50 % — — The weighted average assumptions used to determine the net periodic benefit costs for the years ended December 31, 2017 , 2016 and 2015 were as follows: Qualified Plan Supplemental Plan Post-Retirement Medical Plan 2017 2016 2015 2017 2016 2015 2017 2016 2015 Discount rates: Effective rate for service cost 4.15 % 4.15 % 4.25 % 4.17 % 4.17 % 4.30 % 4.10 % 4.10 % 4.32 % Effective rate for interest cost 3.38 % 3.38 % 3.31 % 3.20 % 3.20 % 3.16 % 3.11 % 3.11 % 3.09 % Effective rate for interest on service cost 3.59 % 3.59 % 3.51 % 3.63 % 3.63 % 3.37 % 3.84 % 3.84 % 4.04 % Expected long-term rate of return on plan assets 6.50 % 7.00 % 7.00 % N/A N/A N/A N/A N/A N/A Rate of compensation increase 4.81 % 4.81 % 4.81 % 5.50 % 5.50 % 5.50 % N/A N/A N/A
Schedule of assumed health care cost trend rates	The assumed health care cost trend rates as of December 31, 2017 and 2016 were as follows: Post-Retirement Medical Plan 2017 2016 Health care cost trend rate assumed for next year 6.0 % 6.1 % Rate to which the cost trend rate was assumed to decline (the ultimate trend rate) 4.5 % 4.5 % Year that the rate reached the ultimate trend rate 2038 2038
Schedule of effect of one-percentage-point change in assumed health care cost trend rates	Assumed health care costs trend rates have a significant effect on the amounts reported for retiree health care plans. A one percentage-point change in assumed health care costs trend rates would have the following effects on the medical post-retirement benefits: 1% Increase 1% Decrease Effect on total service and interest cost components $ 14 $ (14 ) Effect on accumulated post-retirement benefit obligation 307 (291 )
Schedule of fair value of assets of the Company's Qualified Plan	The table below presents the fair values of the assets of the Company’s Qualified Plan as of December 31, 2017 and 2016 by level of fair value hierarchy. Assets categorized in Level 2 of the hierarchy consist of collective trusts and are measured at fair value based on the closing net asset value (“NAV”) as determined by the fund manager and reported daily. As noted above, the Company’s post-retirement medical plan is funded on a pay-as-you-go basis and has no assets. Fair Value Measurements Using December 31, 2017 2016 Equities: Domestic equities $ 36,582 $ 23,451 Developed international equities 17,236 10,736 Emerging market equities 8,474 5,164 Global low volatility equities 9,983 6,360 Fixed-income 45,469 29,576 Cash and cash equivalents 3,908 80 Total $ 121,652 $ 75,367

REVENUES (Tables)

REVENUES (Tables)	12 Months Ended
	Dec. 31, 2017
Oil and Gas Revenue [Abstract]
Revenues from external customers for each product or group of similar products	The following table provides information relating to the Company’s revenues from external customers for each product or group of similar products for the periods: Year Ended December 31, 2017 2016 2015 Gasoline and distillates $ 18,316,079 $ 14,017,350 $ 11,553,716 Asphalt and blackoils 1,162,339 669,966 536,496 Chemicals 770,491 554,392 452,304 Feedstocks and other 1,232,627 388,358 315,042 Lubricants 305,101 260,358 266,371 Total Revenues $ 21,786,637 $ 15,890,424 $ 13,123,929

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The income tax (benefit) expense in the PBF LLC consolidated financial statements of operations consists of the following: December 31, December 31, 2016 December 31, 2015 Current income tax expense $ 1,743 $ 3,887 $ 648 Deferred income tax (benefit) expense (12,526 ) 19,802 — Total income tax (benefit) expense (10,783 ) 23,689 648

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of segment reporting information	Year Ended December 31, 2016 Refining Logistics Corporate Eliminations Consolidated Total Revenues $ 15,908,537 $ 187,335 $ — $ (175,448 ) $ 15,920,424 Depreciation and amortization expense 201,358 14,983 5,835 — 222,176 Income (loss) from operations 551,810 110,822 (157,870 ) (5,679 ) 499,083 Interest expense, net 2,938 30,433 122,448 — 155,819 Capital expenditures (3) 1,471,291 121,351 20,229 — 1,612,871 Year Ended December 31, 2015 Refining Logistics Corporate Eliminations Consolidated Total Revenues $ 13,123,929 $ 142,102 $ — $ (142,102 ) $ 13,123,929 Depreciation and amortization expense 180,045 7,684 9,688 — 197,417 Income (loss) from operations 442,550 94,859 (176,342 ) — 361,067 Interest expense, net 17,061 21,254 71,096 — 109,411 Capital expenditures 968,438 3,503 9,139 — 981,080 Balance at December 31, 2016 Refining Logistics Corporate Eliminations Consolidated Total Total assets (4) $ 6,408,638 $ 756,861 $ 5,856 $ (37,863 ) $ 8,038,985 Balance at December 31, 2015 Refining Logistics Corporate Eliminations Consolidated Total Total assets $ 6,408,638 $ 756,861 $ 5,856 $ (37,863 ) $ 7,133,492

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of fair value, assets and liabilities measured on recurring basis		The tables below present information about the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of December 31, 2017 and 2016 . We have elected to offset the fair value amounts recognized for multiple derivative contracts executed with the same counterparty; however, fair value amounts by hierarchy level are presented on a gross basis in the tables below. We have posted cash margin with various counterparties to support hedging and trading activities. The cash margin posted is required by counterparties as collateral deposits and cannot be offset against the fair value of open contracts except in the event of default. We have no derivative contracts that are subject to master netting arrangements that are reflected gross on the balance sheet. As of December 31, 2017 Fair Value Hierarchy Level 1 Level 2 Level 3 Total Gross Fair Value Effect of Counter-party Netting Net Carrying Value on Balance Sheet Assets: Money market funds $ 4,730 $ — $ — $ 4,730 N/A $ 4,730 Commodity contracts 10,031 357 — 10,388 (983 ) 9,405 Liabilities: Commodity contracts 51,673 33,035 — 84,708 (983 ) 83,725 Catalyst lease obligations — 59,048 — 59,048 — 59,048 Derivatives included with inventory intermediation agreement obligations — 7,721 — 7,721 — 7,721 As of December 31, 2016 Fair Value Hierarchy Level 1 Level 2 Level 3 Total Gross Fair Value Effect of Counter-party Netting Net Carrying Value on Balance Sheet Assets: Money market funds $ 342,837 $ — $ — $ 342,837 N/A $ 342,837 Marketable securities 234,258 — — 234,258 N/A 234,258 Commodity contracts 948 35 — 983 (4,491 ) (3,508 ) Derivatives included with inventory intermediation agreement obligations — 6,058 — 6,058 — 6,058 Liabilities: Commodity contracts 859 3,548 84 4,491 (4,491 ) — Catalyst lease obligations — 31,802 — 31,802 — 31,802
Schedule of effect of significant unobservable inputs	The table below summarizes the changes in fair value measurements of commodity contracts categorized in Level 3 of the fair value hierarchy: Year Ended December 31, 2017 2016 Balance at beginning of period $ (84 ) $ 3,543 Purchases — — Settlements 45 (1,149 ) Unrealized (gain) loss included in earnings 39 (2,478 ) Transfers into Level 3 — — Transfers out of Level 3 — — Balance at end of period $ — $ (84 )
Schedule of fair value of debt	The table below summarizes the fair value and carrying value as of December 31, 2017 and 2016 . December 31, 2017 December 31, 2016 Carrying value Fair value Carrying value Fair value Senior notes due 2025 (a)_ $ 725,000 $ 763,945 $ 0 $ 0 Senior Secured Notes due 2020 (a) $ — $ — $ 670,867 $ 696,098 Senior Secured Notes due 2023 (a) 500,000 522,101 500,000 498,801 PBFX Senior Notes (a) 528,374 544,118 350,000 346,135 PBFX Term Loan (b) — — 39,664 39,664 PBF Rail Term Loan (b) 28,366 28,366 35,000 35,000 Rail Facility (b) — — — — Catalyst leases (c) 59,048 59,048 45,969 45,969 PBFX Revolving Credit Facility (b) 29,700 29,700 189,200 189,200 Revolving Loan (b) 350,000 350,000 350,000 350,000 2,220,488 2,297,278 2,180,700 2,200,867 Less - Current maturities (10,987 ) (10,987 ) (39,664 ) (39,664 ) Less - Unamortized deferred financing costs $ (34,459 ) n/a $ (32,466 ) n/a Long-term debt $ 2,175,042 $ 2,286,291 $ 2,108,570 $ 2,161,203 —————————— (a) The estimated fair value, 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 Senior Secured Notes and PBFX Senior Notes. (b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates. (c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company’s liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES (Tables)

DERIVATIVES (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of fair value of derivative instruments	The following tables provide information about the fair values of these derivative instruments as of December 31, 2017 and December 31, 2016 and the line items in the consolidated balance sheet in which the fair values are reflected. Description Balance Sheet Location Fair Value Derivatives designated as hedging instruments: December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ (7,721 ) December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Accrued expenses $ 6,058 Derivatives not designated as hedging instruments: December 31, 2017: Commodity contracts Accrued expenses $ (74,320 ) December 31, 2016: Commodity contracts Accounts receivable $ 3,508
Schedule of derivative instruments, gain (loss) recognized in income	The following tables provide information about the gains or losses recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected. Description Location of Gain or (Loss) Recognized in Income on Derivatives Gain or (Loss) Recognized in Income on Derivatives Derivatives designated as hedging instruments: For the year ended December 31, 2017: Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (13,779 ) For the year ended December 31, 2016: Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (29,453 ) For the year ended December 31, 2015: Derivatives included with inventory supply arrangement obligations Cost of sales $ (4,251 ) Derivatives included with the inventory intermediation agreement obligations Cost of sales $ (59,323 ) Derivatives not designated as hedging instruments: For the year ended December 31, 2017: Commodity contracts Cost of sales $ (85,443 ) For the year ended December 31, 2016: Commodity contracts Cost of sales $ (55,557 ) For the year ended December 31, 2015: Commodity contracts Cost of sales $ 32,416 Hedged items designated in fair value hedges: For the year ended December 31, 2017: Intermediate and refined product inventory Cost of sales $ 13,779 For the year ended December 31, 2016: Intermediate and refined product inventory Cost of sales $ 29,453 For the year ended December 31, 2015: Crude oil and feedstock inventory Cost of sales $ 4,251 Intermediate and refined product inventory Cost of sales $ 59,323

DESCRIPTION OF THE BUSINESS A52

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands	Dec. 19, 2016USD ($)shares	Apr. 05, 2016shares	Oct. 13, 2015USD ($)shares	May 14, 2014shares	Dec. 31, 2017USD ($)reportable_segmentshares	Dec. 31, 2016USD ($)segmentshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014shares	Aug. 17, 2016	May 15, 2015
Description of Business [Line Items]
Ownership percentage		100.00%			100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Proceeds from sale of PBF LLC Series C units, net of underwriters’ discount and commissions | $					$ 0	$ 275,300	$ 345,000
Offering costs for issuance of PBF Logistics LP common units | $					$ 0	$ 0	$ 0
Number of Reportable Segments					2	2
PBF Logistics LP [Member] | Common Units [Member]
Description of Business [Line Items]
Units sold in public offering		2,875,000
PBF LLC [Member] | Series A Units [Member]
Description of Business [Line Items]
Ownership percentage of equity held					3.30%
Shares outstanding					3,767,464
PBF LLC [Member] | Series C Units [Member]
Description of Business [Line Items]
Public offering (in shares)						10,000,000	11,500,000
PBF Energy Inc. [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Ownership percentage of equity held					96.70%	96.50%
PBF Energy [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Shares outstanding					110,586,762
IPO [Member] | PBF Logistics LP [Member] | Common Units [Member]
Description of Business [Line Items]
Units sold in public offering				15,812,500
Secondary Public Offering [Member] | PBF LLC [Member] | Series A Units [Member]
Description of Business [Line Items]
Public offering (in shares)							(3,804,653)	(48,000,000)
Secondary Public Offering [Member] | PBF LLC [Member] | Series C Units [Member]
Description of Business [Line Items]
Public offering (in shares)							3,804,653	48,000,000
Over-Allotment Option [Member] | PBF Energy Inc. [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Public offering (in shares)			1,500,000
Public Offering [Member] | PBF Energy Inc. [Member] | Class A Common Stock [Member]
Description of Business [Line Items]
Public offering (in shares)	10,000,000		11,500,000
Proceeds from sale of PBF LLC Series C units, net of underwriters’ discount and commissions | $	$ 274,300		$ 344,000
Limited Partner [Member] | PBF LLC [Member]
Description of Business [Line Items]
Ownership percentage		49.50%			44.10%	44.20%	53.70%	52.10%	44.60%	53.90%
Collins Pipeline Company [Member] | Chalmette Refining [Member]
Description of Business [Line Items]
Ownership percentage by parent					80.00%
T&M Terminal Company [Member] | Chalmette Refining [Member]
Description of Business [Line Items]
Ownership percentage by parent					80.00%

SUMMARY OF SIGNIFICANT ACCOUN53

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Change in Presentation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Description of Business [Line Items]
Cost of products and other			$ 11,481,614
Operating expense (excluding depreciation and amortization expense as reflected below)	$ 1,685,611	$ 1,423,198	904,525
Depreciation and amortization expense	277,992	216,341	187,729
Cost of sales	20,827,224	15,237,880	12,573,868
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	214,448	166,252	180,310
Depreciation and amortization expense	12,964	5,835	9,688
Gain on sale of assets	1,458	11,374	(1,004)
Total cost and expenses	$ 21,056,094	$ 15,421,341	12,762,862
As Previously Reported
Description of Business [Line Items]
Cost of products and other			11,481,614
Operating expense (excluding depreciation and amortization expense as reflected below)			904,525
Depreciation and amortization expense			0
General and administrative expenses (excluding depreciation and amortization expense as reflected below)			180,310
Depreciation and amortization expense			197,417
Gain on sale of assets			(1,004)
Total cost and expenses			12,762,862
Adjustments
Description of Business [Line Items]
Cost of products and other			0
Operating expense (excluding depreciation and amortization expense as reflected below)			0
Depreciation and amortization expense			187,729
General and administrative expenses (excluding depreciation and amortization expense as reflected below)			0
Depreciation and amortization expense			(187,729)
Gain on sale of assets			$ 0

SUMMARY OF SIGNIFICANT ACCOUN54

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Marketable Securities) (Details) - PBF Logistics LP [Member] - US Treasury And Other Investments [Member]	12 Months Ended
	Dec. 31, 2016
Short-term Debt [Line Items]
Marketable Securities, Maturity Range, Minimum	1 month
Marketable Securities, Maturity Range, Maximum	3 months

SUMMARY OF SIGNIFICANT ACCOUN55

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Concentration of Credit Risk) (Details) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%	0.00%
Accounts Receivables [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0.00%	0.00%

SUMMARY OF SIGNIFICANT ACCOUN56

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Allowance for Doubtful Accounts) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN57

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Property, Plant, and Equipment) (Details)	12 Months Ended
	Dec. 31, 2016
Process Units and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Process Units and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Pipeline and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Pipeline and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Buildings [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	25 years
Buildings [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	40 years
Computers, Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Computers, Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Railcars [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	50 years

SUMMARY OF SIGNIFICANT ACCOUN58

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Deferred Charges and Other Assets, Net) (Details)	12 Months Ended
	Dec. 31, 2016
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Refinery turnaround amortization period	3 years
Intangible assets estimated useful lives	1 year
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Refinery turnaround amortization period	5 years
Intangible assets estimated useful lives	10 years
Revolving Credit Facility And Senior Secured Notes [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization over life of loan	1 year
Revolving Credit Facility And Senior Secured Notes [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization over life of loan	8 years

SUMMARY OF SIGNIFICANT ACCOUN59

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Stock-Based Compensation) (Details)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Vesting period	4 years

SUMMARY OF SIGNIFICANT ACCOUN60

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Income tax expense	$ (10,783)	$ 23,689	$ 648

PBF LOGISTICS LP (Initial Publi

PBF LOGISTICS LP (Initial Public Offering) (Details) - USD ($) $ in Thousands	Sep. 14, 2016	Aug. 17, 2016	Apr. 05, 2016	May 14, 2014	Sep. 14, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 15, 2015	Dec. 31, 2014
Investment [Line Items]
Proceeds from sale of PBF LLC Series C units, net of underwriters’ discount and commissions						$ 0	$ 275,300	$ 345,000
Ownership percentage		100.00%	100.00%			100.00%	100.00%	100.00%	100.00%	100.00%
Purchase of marketable securities						$ 75,036	$ 1,909,965	$ 2,067,286
Common Units [Member] | PBF Logistics LP [Member]
Investment [Line Items]
Partners' Capital Account, Units, Sold in Public Offering			2,875,000
IPO [Member] | Common Units [Member] | PBF Logistics LP [Member]
Investment [Line Items]
Partners' Capital Account, Units, Sold in Public Offering				15,812,500
Limited Partner, Public [Member]
Investment [Line Items]
Partners' Capital Account, Units, Sold in Public Offering		4,000,000
Proceeds from sale of PBF LLC Series C units, net of underwriters’ discount and commissions			$ 51,625		$ 86,753
Limited Partner [Member] | PBF LLC [Member]
Investment [Line Items]
Ownership percentage		44.60%	49.50%			44.10%	44.20%	53.70%	53.90%	52.10%
Limited Partner [Member] | Public Unit Holders [Member]
Investment [Line Items]
Ownership percentage		55.40%	50.50%			55.90%	55.80%	46.30%	46.10%	47.90%
Limited Partner [Member] | Common Units [Member] | PBF LLC [Member]
Investment [Line Items]
Partners' Capital Account, Units (in dollars per share)							18,459,497
Common Units [Member] | Over-Allotment Option [Member]
Investment [Line Items]
Partners' Capital Account, Units, Sold in Public Offering	375,000	600,000	375,000

PBF LOGISTICS LP (Details)

PBF LOGISTICS LP (Details) - USD ($) $ / shares in Units, $ in Thousands

Jun. 01, 2017

Feb. 28, 2017

Aug. 31, 2016

Aug. 17, 2016

Apr. 05, 2016

May 14, 2015

Dec. 11, 2014

Sep. 30, 2014

May 14, 2014

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

May 15, 2015

Dec. 31, 2014

Investment [Line Items]

Ownership percentage

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

Payments to Acquire Property, Plant, and Equipment

$ 306,681

$ 298,737

$ 353,964

Maturities of marketable securities

115,060

2,104,209

2,067,983

Proceeds from revolver borrowings

$ 490,000

$ 550,000

$ 170,000

PBF Logistics LP [Member]

Investment [Line Items]

IDR maximum percentage distribution

50.00%

IDR, Distribution in Excess

$ 0.345

Common Stock, Conversion Basis

1

Common Units [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Partners' Capital Account, Units, Sold in Public Offering

2,875,000

IPO [Member] | Common Units [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Partners' Capital Account, Units, Sold in Public Offering

15,812,500

Limited Partner, Public [Member]

Investment [Line Items]

Partners' Capital Account, Units, Sold in Public Offering

4,000,000

Limited Partner [Member] | PBF LLC [Member]

Investment [Line Items]

Ownership percentage

44.60%

49.50%

44.10%

44.20%

53.70%

53.90%

52.10%

Limited Partner [Member] | Public Unit Holders [Member]

Investment [Line Items]

Ownership percentage

55.40%

50.50%

55.90%

55.80%

46.30%

46.10%

47.90%

Limited Partner [Member] | Common Units [Member] | PBF LLC [Member]

Investment [Line Items]

Partners' Capital Account, Units (in dollars per share)

18,459,497

Partnership [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Noncontrolling Interest, Ownership Percentage by Parent

50.00%

Business Combination, Consideration Transferred

$ 175,000

Net cash

20,000

Maturities of marketable securities

76,200

Proceeds from revolver borrowings

76,200

Repayments of Secured Debt

76,200

Partnership [Member] | Limited Partner, Public [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Net cash

$ 78,800

Delaware City West Heavy Crude Unloading Rack [Member] | Partnership [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Business Combination, Consideration Transferred

$ 150,000

Toledo Storage Facility [Member] | Partnership [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Business Combination, Consideration Transferred

$ 150,000

Delaware City Products Pipeline and Truck Rack [Member] | Partnership [Member] | PBF Logistics LP [Member]

Investment [Line Items]

Business Combination, Consideration Transferred

$ 143,000

Chalmette Refinery [Member] | PBFX Operating Company LLC [Member]

Investment [Line Items]

Term of Agreement

20 years

Paulsboro Refining Company LLC [Member] | Paulsboro Natural Gas Pipeline Company LLC [Member]

Investment [Line Items]

Debt Instrument, Face Amount

$ 11,600

PBFX Operating Company LLC [Member] | PBF Holding Company LLC [Member]

Investment [Line Items]

Term of Agreement

10 years

ACQUISITIONS (Purchase Price) (

ACQUISITIONS (Purchase Price) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Apr. 29, 2016
Torrance Refinery [Member]
Business Acquisition [Line Items]
Gross purchase price	$ 537,500
Net cash	521,350
Working capital	450,582
Post close purchase price adjustments	(16,150)
Total consideration	$ 971,932
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition [Line Items]
Gross purchase price		$ 100,000
Net cash		98,336
Working capital		(1,627)
Total consideration		$ 98,373

ACQUISITIONS (Assets and Liabil

ACQUISITIONS (Assets and Liabilities Acquired) (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Apr. 29, 2016
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition [Line Items]
Prepaid expenses and other current assets		$ 4,221
Property, plant and equipment		99,342
Accrued expenses		(2,016)
Deferred tax liability		(3,174)
Fair value of net assets acquired		$ 98,373
Torrance Refinery [Member]
Business Acquisition [Line Items]
Inventories	$ 404,542
Prepaid expenses and other current assets	982
Property, plant and equipment	704,633
Deferred charges and other assets, net	68,053
Accounts payable	(2,688)
Accrued expenses	(139,453)
Deferred tax liability	(64,137)
Fair value of net assets acquired	$ 971,932

ACQUISITIONS (Pro Forma Informa

ACQUISITIONS (Pro Forma Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition [Line Items]
Pro forma revenues	$ 15,927,218	$ 13,141,301
Pro forma net income (loss)	284,470	223,878
Torrance Refinery [Member]
Business Acquisition [Line Items]
Pro forma revenues	16,999,435	16,252,729
Pro forma net income (loss)	$ 160,856	17,491
Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Pro forma revenues		16,811,922
Pro forma net income (loss)		$ 448,353

ACQUISITIONS (Additional Inform

ACQUISITIONS (Additional Information) (Details) $ in Thousands	Jul. 01, 2016USD ($)refinery	Apr. 29, 2016USD ($)terminal	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 30, 2016refinery	Nov. 01, 2015
Business Acquisition [Line Items]
Number Of Operating Refineries | refinery	5								4
Business Acquisition, Transaction Costs			$ 5,833	$ 17,510	$ 17,510	$ 1,021	$ 17,510	$ 5,833
Revenues						21,786,637	15,920,424	13,123,929
Net income						551,245	320,997	261,192
Proceeds from revolver borrowings						490,000	550,000	170,000
Maturities of marketable securities						$ 115,060	$ 2,104,209	$ 2,067,983
Business Combination, Consideration Transferred, Working Capital Adjustments		$ 37
Torrance Refinery [Member]
Business Acquisition [Line Items]
Purchase price after adjustments	$ 971,932
Cash paid	521,350
Working capital	450,582
Revenues				1,977,204
Net income				$ 86,394
Business Combination, Consideration Transferred, Initial Estimate	$ 537,500
Plains Asset Purchase, East Coast Terminals [Member]
Business Acquisition [Line Items]
Purchase price after adjustments		98,373
Cash paid		98,336
Working capital		$ (1,627)
Revenues					11,871
Income (Loss) Attributable to Parent					$ 1,830
Number Of Refined Product Terminals Acquired | terminal		4
Business Combination, Consideration Transferred, Initial Estimate		$ 100,000
Proceeds from revolver borrowings		98,500
Repayments of Secured Debt		98,336
Maturities of marketable securities		$ 98,336
Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Revenues			643,267
Net income			$ 53,539
Chalmette Refining L.L.C. [Member] | PBF Energy Inc. [Member]
Business Acquisition [Line Items]
Ownership percentage by parent										100.00%
Collins Pipeline Company [Member] | Chalmette Refining [Member]
Business Acquisition [Line Items]
Ownership percentage by parent						80.00%
T&M Terminal Company [Member] | Chalmette Refining [Member]
Business Acquisition [Line Items]
Ownership percentage by parent						80.00%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017		Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Crude oil and feedstocks	$ 1,073,093		$ 1,102,007
Refined products and blendstocks	1,342,294		1,267,861
Warehouse stock and other	98,866		89,680
Other Inventory, Gross	2,514,253		2,459,548
Lower of cost or market adjustment	300,456		595,988	$ 1,117,336
Total inventories	2,213,797		1,863,560
Income (loss) from operations	730,543	[1]	499,083	$ 361,067
Inventory, LIFO Reserve, Effect on Income, Net	5		11,746
Adjustments
Inventory [Line Items]
Income (loss) from operations	295,532		521,348
Titled Inventory [Member]
Inventory [Line Items]
Crude oil and feedstocks	1,073,093		1,102,007
Refined products and blendstocks	1,030,817		915,397
Warehouse stock and other	98,866		89,680
Other Inventory, Gross	2,202,776		2,107,084
Lower of cost or market adjustment	232,652		492,415
Total inventories	1,970,124		1,614,669
Inventory Supply and Offtake Arrangements [Member]
Inventory [Line Items]
Crude oil and feedstocks	0		0
Refined products and blendstocks	311,477		352,464
Warehouse stock and other	0		0
Other Inventory, Gross	311,477		352,464
Lower of cost or market adjustment	67,804		103,573
Total inventories	$ 243,673		$ 248,891
[1]	(1)The Logistics segment includes 100% of the income from operations of TVPC as TVPC is consolidated by PBFX. PBFX records net income attributable to noncontrolling interest for the 50% equity interest in TVPC held by PBF Holding. PBF Holding (included in the Refining segment) records equity income in investee related to its 50% noncontrolling ownership interest in TVPC. For the purposes of the consolidated PBF Energy financial statements, PBF Holding’s equity income in investee and PBFX’s net income attributable to noncontrolling interest eliminate in consolidation. As the acquisition of PBFX’s 50% interest in TVPC was completed in the third quarter of 2016, there was no impact on comparative 2015 or 2014 disclosures.

PROPERTY, PLANT AND EQUIPMENT68

PROPERTY, PLANT AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 4,102,337	$ 3,806,898
Less—Accumulated depreciation	(623,124)	(478,128)
Property, plant and equipment, net	3,479,213	3,328,770
Depreciation	146,978	116,629	$ 94,781
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	352,812	352,607
Process units, pipelines and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,414,372	3,013,801
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	51,915	50,711
Computers furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	110,968	82,120
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	172,270	307,659
Capitalized interest	$ 7,156	$ 8,452

DEFERRED CHARGES AND OTHER AS69

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred turnaround costs, net	$ 560,403	$ 302,919
Catalyst, net	131,019	114,788
Linefill	19,485	19,485
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent	9,593	9,440
Environmental credits	42,452	51,636
Intangible assets, net	537	577
Other	16,099	5,158
Deferred charges and other assets	779,588	504,003
Amortization expense	105,547	102,636	$ 65,452
Intangible Assets, Net [Abstract]
Gross amount	3,996	3,597
Accumulated amortization	(3,419)	(3,378)
Net amount	$ 577	$ 219

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accrued Expenses:
Inventory-related accruals	$ 1,132,410	$ 810,027
Inventory intermediation arrangements	244,287	225,524
Accrued transportation costs	83,800	89,830
Excise and sales tax payable	118,515	86,046
Renewable energy credit and emissions obligations	26,231	70,158
Accrued utilities	42,189	44,190
Refinery maintenance and support costs	35,674	28,670
Accrued construction in progress	18,765	35,149
Accrued interest	23,419	34,964
Accrued salaries and benefits	58,589	17,466
Environmental liabilities	8,289	9,434
Customer deposits	16,133	9,215
Other	16,093	17,573
Accrued expenses	$ 1,824,394	$ 1,478,246

CREDIT FACILITY AND LONG-TERM71

CREDIT FACILITY AND LONG-TERM DEBT (Details)

May 31, 2017USD ($)

Dec. 22, 2016USD ($)

Nov. 24, 2015USD ($)

May 12, 2015USD ($)

May 05, 2015USD ($)

Aug. 15, 2014USD ($)

May 14, 2014USD ($)renewal

Feb. 09, 2012USD ($)

May 31, 2016USD ($)

Dec. 31, 2014USD ($)

Oct. 31, 2012USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Sep. 30, 2017USD ($)

May 30, 2017USD ($)

Dec. 01, 2015USD ($)

Nov. 01, 2015USD ($)

Aug. 14, 2014USD ($)

Debt Instrument [Line Items]

Note payable

$ 5,621,000

$ 0

$ 6,831,000

Long-term Debt

2,217,114,000

Line of Credit Facility, Available Increase In Borrowing Capacity

2,750,000,000

Long-term debt

2,220,488,000

2,180,700,000

Long-term debt (PBFX: $548,793 and $532,011, respectively)

2,175,042,000

2,108,570,000

Proceeds from Issuance of Secured Debt

$ 343,000,000

Repayments of Lines of Credit

$ 490,000,000

200,000,000

$ 170,000,000

2025 Senior Notes [Member]

Debt Instrument [Line Items]

Long-term Debt

$ 725,000,000

Debt fixed interest rate

7.30%

Proceeds from Debt, Net of Issuance Costs

$ 711,576,000

Redemption price as a percentage

100.00%

Notes Payable, Other Payables [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

$ 3,200,000

Revolving Loan [Member]

Debt Instrument [Line Items]

Long-term debt

[1]

$ 350,000,000

350,000,000

PBFX Senior Notes [Member]

Debt Instrument [Line Items]

Debt issued

$ 350,000,000

525,000,000

350,000,000

Debt fixed interest rate

6.875%

PBFX Senior Notes [Member] | Initial Purchasers [Member]

Debt Instrument [Line Items]

Debt issued

$ 330,090,000

Senior Secured Notes [Member] | Management and Directors [Member]

Debt Instrument [Line Items]

Debt issued

19,910,000

Line of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 2,500,000,000

$ 2,635,000,000

$ 2,600,000

$ 1,610,000,000

Maximum borrowing capacity, as a percentage of aggregate borrowing capacity

10.00%

Alternative maximum borrowing capacity

$ 100,000,000

Debt Instrument, Covenant, Limited Excess Availability, Number Of Consecutive Days

12 days

Effective consolidated fixed charge coverage ratio during period

1.1

Long-term Line of Credit

350,000,000

350,000

Line of Credit [Member] | Revolving Loan [Member] | Base Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

0.50%

Line of Credit [Member] | Revolving Loan [Member] | Base Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.25%

Line of Credit [Member] | Revolving Loan [Member] | LIBOR [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.50%

Line of Credit [Member] | Revolving Loan [Member] | LIBOR [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

2.25%

Line of Credit [Member] | Letter of Credit [Member]

Debt Instrument [Line Items]

Fronting Fee, Percent

0.25%

Maximum borrowing capacity

$ 1,500,000,000

$ 1,000,000,000

Participation Fee, Percent

2.00%

1.25%

Line of Credit [Member] | Standby Letters of Credit [Member]

Debt Instrument [Line Items]

Long-term Line of Credit

586,274,000

411,997,000

Senior Secured Notes [Member]

Debt Instrument [Line Items]

Debt issued

$ 675,500,000

Debt fixed interest rate

8.25%

Redemption price as a percentage

100.00%

Long-term debt

[2]

0

670,867,000

2023 Senior Notes [Member]

Debt Instrument [Line Items]

Debt issued

$ 500,000,000

Debt fixed interest rate

7.00%

Proceeds from Debt, Net of Issuance Costs

$ 490,000,000

Long-term debt

[2]

500,000,000

500,000,000

Financing Arrangements [Member]

Debt Instrument [Line Items]

Long-term debt

$ 59,048,000

45,969,000

Financing Arrangements [Member] | Paulsboro Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

2.20%

Facility fee

$ 140,000

Financing Arrangements [Member] | Toledo Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.75%

Facility fee

$ 178,000

Financing Arrangements [Member] | Delaware City Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.95%

Facility fee

$ 210,000

Financing Arrangements [Member] | Delaware City Catalyst Lease - Palladium [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

2.05%

Facility fee

$ 30,000

Financing Arrangements [Member] | Delaware City Catalyst Lease - Short Term Bridge [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.69%

Facility fee

$ 3,000

Financing Arrangements [Member] | Delaware City Catalyst Lease - Long Term Bridge [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.69%

Facility fee

$ 117,000

Financing Arrangements [Member] | Chalmette Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

3.85%

Facility fee

$ 185,000

Financing Arrangements [Member] | Chalmette Catalyst Lease 2019 [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

2.20%

Facility fee

$ 171,000

Financing Arrangements [Member] | Torrance Catalyst Lease [Member]

Debt Instrument [Line Items]

Debt fixed interest rate

1.78%

Facility fee

$ 143,000

PBF LLC [Member]

Debt Instrument [Line Items]

Other current liabilities

0

368,000

PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 35,000

Long-term debt

[1]

28,366,000

35,000,000

Debt instrument term

5 years

PBF Logistics LP [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount, Covenant, Threshold For Higher Consolidated Total Leverage Ratio

$ 100,000,000

PBF Logistics LP [Member] | PBFX Senior Notes [Member]

Debt Instrument [Line Items]

Long-term Debt

528,374,000

Long-term debt

[2]

525,000,000

350,000,000

PBF Logistics LP [Member] | Line of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

3,610,000

$ 3,610,000

Long-term debt

[1]

29,700,000

189,200,000

Line of Credit Facility, Current Borrowing Capacity

25,000,000

Repayments of Lines of Credit

$ 255,000,000

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

600,000,000

Line of Credit Facility, Available Increase In Borrowing Capacity

$ 240,000,000

Debt instrument term

5 years

Line of Credit Facility, Maximum Amount Outstanding During Period

$ 275,000,000

$ 360,000

$ 325,000,000

Debt Instrument, Renewal Term

1 year

Debt Instrument, Number Of Renewals | renewal

2

Debt Instrument, Covenant, Consolidated Interest Leverage Ratio, Minimum

2.50

Debt Instrument, Covenant, Leverage Ratio, Maximum

4

Debt Instrument, Covenant, Consolidated Senior Secured Leverage Ratio, Maximum

3.50

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt Instrument, Covenant Compliance, Consolidated Total Leverage Ratio, Step-Up Increase

0.50

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt Instrument, Covenant Compliance, Consolidated Total Leverage Ratio, Step-Up Increase

1

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | Base Rate [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

0.75%

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | Base Rate [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.75%

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | LIBOR [Member] | Minimum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

1.75%

PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member] | LIBOR [Member] | Maximum [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

2.75%

PBF Logistics LP [Member] | Standby Letters of Credit [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Current Borrowing Capacity

$ 25,000,000

PBF Logistics LP [Member] | Notes Payable to Banks [Member]

Debt Instrument [Line Items]

Maximum borrowing capacity

$ 300,000,000

Long-term debt

[1]

$ 0

$ 39,664,000

Debt instrument term

3 years

PBF Logistics LP [Member] | Notes Payable to Banks [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

2.00%

PBF Logistics LP [Member] | Notes Payable to Banks [Member] | Revolving Loan [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Basis spread on variable rate

0.25%

Threshold For Unsecured Notes Issued [Member] | PBF Logistics LP [Member] | Secured Debt [Member] | Revolving Loan [Member]

Debt Instrument [Line Items]

Debt Instrument, Covenant, Leverage Ratio, Maximum

4.50

Delaware City Products Pipeline and Truck Rack [Member] | PBFX Senior Notes [Member] | PBF Logistics LP [Member]

Debt Instrument [Line Items]

Net cash

$ 88,000,000

[1]

The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.

[2]

The estimated fair value, 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 Senior Secured Notes and PBFX Senior Notes.

CREDIT FACILITY AND LONG-TERM72

CREDIT FACILITY AND LONG-TERM DEBT (Summary of Long-Term Debt) (Details) - USD ($)		May 31, 2017	Nov. 24, 2015	Feb. 09, 2012	Dec. 31, 2017		Dec. 31, 2016	Dec. 31, 2015	Oct. 06, 2017	Sep. 30, 2017	May 30, 2017	May 12, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term Debt					$ 2,217,114,000
Current assets:
Cash and cash equivalents (PBFX: $19,664 and $64,221, respectively)					562,036,000		$ 734,962,000	$ 938,864,000					$ 367,780,000
Prepaid expense and other current assets					51,799,000		41,998,000
Total current assets					3,780,184,000		3,300,719,000
Total assets					8,038,985,000	[1]	7,133,492,000
Current liabilities:
Total current liabilities					2,428,486,000		2,067,079,000
Total equity					2,878,503,000		2,487,820,000	1,909,395,000					$ 1,652,837,000
Total liabilities, Series B units and equity					8,038,985,000		7,133,492,000
Net income					551,245,000		320,997,000	261,192,000
Long-term debt, gross					2,220,488,000		2,180,700,000
Unamortized deferred financing costs					(34,459,000)		(32,466,000)
Long-term debt					2,186,029,000		2,148,234,000
Less—Current maturities					(10,987,000)		(39,664,000)
Long-term debt					2,175,042,000		2,108,570,000
Notes Payable, Current					5,621,000		0			$ 6,831,000
Revolving Credit Facility [Member]
Current liabilities:
Long-term debt, gross	[2]				350,000,000		350,000,000
Line of Credit [Member] | Rail Facility [Member]
Current liabilities:
Long-term debt, gross	[2]				0		0
2025 Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt					725,000,000		0
Current liabilities:
Long-term debt, gross							0
New PBFX Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 175,000,000
Current liabilities:
Debt fixed interest rate									6.875%
Debt Instrument, Issuance Percentage Of Face Amount									102.00%
PBFX Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					525,000,000		350,000,000					$ 350,000,000
Current liabilities:
Debt fixed interest rate												6.875%
Capital Lease Obligations [Member]
Current liabilities:
Long-term debt, gross					59,048,000		45,969,000
Senior Secured Notes [Member]
Debt Instrument [Line Items]
Redemption price as a percentage				100.00%
Debt Instrument, Face Amount				$ 675,500,000
Current liabilities:
Long-term debt, gross	[3]				0		670,867,000
Debt fixed interest rate				8.25%
2023 Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 500,000,000
Current liabilities:
Long-term debt, gross	[3]				500,000,000		500,000,000
Debt Instrument, Unamortized Premium					3,374,000		0
Debt fixed interest rate			7.00%
Proceeds from Debt, Net of Issuance Costs			$ 490,000,000
PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]
Current liabilities:
Long-term debt, gross	[2]				28,366,000		35,000,000
PBF LLC [Member]
Current assets:
Cash and cash equivalents (PBFX: $19,664 and $64,221, respectively)					16,481,000		44,526,000
Prepaid expense and other current assets					22,000		17,000
Total current assets					16,503,000		44,543,000
Intercompany note receivable					0		0
Investment in subsidiaries					2,713,202,000		2,108,422,000
Total assets					2,729,705,000		2,152,965,000
Current liabilities:
Other current liabilities					0		368,000
Due to Related Parties, Current					302,184,000		106,636,000
Total current liabilities					302,184,000		107,004,000
Total equity					2,427,521,000		2,045,961,000
Total liabilities, Series B units and equity					2,729,705,000		2,152,965,000
Equity in earnings of subsidiaries					506,469,000		276,737,000	226,262,000
Interest income, net					(6,392,000)		4,151,000	50,000
Net income					500,077,000		280,888,000	$ 226,312,000
PBF Logistics LP [Member] | Line of Credit [Member] | Revolving Credit Facility [Member]
Current liabilities:
Long-term debt, gross	[2]				29,700,000		189,200,000
PBF Logistics LP [Member] | Notes Payable to Banks [Member]
Current liabilities:
Long-term debt, gross	[2]				0		39,664,000
PBF Logistics LP [Member] | PBFX Senior Notes [Member]
Debt Instrument [Line Items]
Long-term Debt					528,374,000
Current liabilities:
Long-term debt, gross	[3]				525,000,000		$ 350,000,000
New PBFX Senior Notes [Member]
Current liabilities:
Debt Instrument, Interest Rate, Effective Percentage									6.442%
Paulsboro Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 140,000
Current liabilities:
Debt fixed interest rate					2.20%
2025 Senior Notes [Member]
Debt Instrument [Line Items]
Redemption price as a percentage					100.00%
Long-term Debt											$ 725,000,000
Current liabilities:
Debt fixed interest rate											7.30%
Proceeds from Debt, Net of Issuance Costs		$ 711,576,000
Notes Payable, Other Payables [Member]
Current liabilities:
Debt Instrument, Periodic Payment Terms, Monthly Payments to be Paid										403,000
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid										$ 3,200,000
Delaware City Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 210,000
Current liabilities:
Debt fixed interest rate					1.95%
Delaware City Catalyst Lease - Palladium [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 30,000
Current liabilities:
Debt fixed interest rate					2.05%
Delaware City Catalyst Lease - Short Term Bridge [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 3,000
Current liabilities:
Debt fixed interest rate					1.69%
Delaware City Catalyst Lease - Long Term Bridge [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 117,000
Current liabilities:
Debt fixed interest rate					1.69%
Toledo Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 178,000
Current liabilities:
Debt fixed interest rate					1.75%
Chalmette Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 185,000
Current liabilities:
Debt fixed interest rate					3.85%
Chalmette Catalyst Lease 2019 [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 171,000
Current liabilities:
Debt fixed interest rate					2.20%
Torrance Catalyst Lease [Member] | Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Facility fee					$ 143,000
Current liabilities:
Debt fixed interest rate					1.78%
[1]	The Refining segment includes capital expenditures of $565,304 for the acquisition of the Chalmette refinery on November 1, 2015, excluding the working capital settlement of $2,659 that was finalized in the first quarter of 2016.
[2]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
[3]	The estimated fair value, 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 Senior Secured Notes and PBFX Senior Notes.

CREDIT FACILITY AND LONG-TERM73

CREDIT FACILITY AND LONG-TERM DEBT (Debt Maturities) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2,017	$ 16,066
2,018	412,610
2,019	10,072
2,020	28,366
2,021	0
Thereafter	1,750,000
Long-term Debt	$ 2,217,114

INTERCOMPANY NOTES PAYABLE (Det

INTERCOMPANY NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Intercompany note payable	$ 292,844,000	$ 190,093,000
Notes Payable [Member]
Related Party Transaction [Line Items]
Debt fixed interest rate	2.50%
Debt instrument term	5 years
PBF Holding Company LLC [Member]
Related Party Transaction [Line Items]
Intercompany note payable	$ 86,298,000	$ 86,298,000	$ 0

MARKETABLE SECURITIES (Details)

MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Apr. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchase of marketable securities			$ 75,036	$ 1,909,965	$ 2,067,286
Maturities of marketable securities			115,060	2,104,209	$ 2,067,983
Marketable securities - current			$ 0	$ 40,024
US Treasury And Other Investments [Member] | PBF Logistics LP [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Marketable Securities, Maturity Range, Minimum				1 month
Marketable Securities, Maturity Range, Maximum				3 months
Plains Asset Purchase, East Coast Terminals [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Maturities of marketable securities		$ 98,336
Partnership [Member] | PBF Logistics LP [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Maturities of marketable securities	$ 76,200
Noncontrolling Interest, Ownership Percentage by Parent	50.00%

OTHER LONG-TERM LIABILITIES (De

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Liabilities [Line Items]
Other long-term liabilities	$ 225,845	$ 229,121
PBF Energy [Member]
Other Liabilities [Line Items]
Defined benefit pension plan liabilities	63,579	60,141
Post retiree medical plan	21,527	22,740
Environmental liabilities	140,403	145,928
Other	336	312
Other long-term liabilities	$ 225,845	$ 229,121

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Blackstone and First Reserve [Member] | Series B Units [Member]
Related Party Transaction [Line Items]
Distributions to Series B Unitholders	$ 0	$ 6,152,000	$ 19,592,000
Executive Chairman of the Board of Directors [Member]
Related Party Transaction [Line Items]
Charges incurred during period		824,000	$ 957,000
Consulting Agreement [Member] | Former Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Charges incurred during period	$ 900,000	500,000
Related Party, Annual Fee		$ 900,000

COMMITMENTS AND CONTINGENCIES78

COMMITMENTS AND CONTINGENCIES (Details) gallon in Millions

Mar. 10, 2017USD ($)gallonshipmentlocation

Oct. 13, 2016group

Apr. 29, 2016USD ($)

Nov. 01, 2015USD ($)

Mar. 03, 2014ppm

Mar. 02, 2014ppm

Mar. 01, 2011

Feb. 28, 2017USD ($)

Nov. 30, 2016

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2010ppm

Oct. 19, 2017loading_armbbl / d

Loss Contingencies [Line Items]

Rent expense

$ 125,433,000

$ 129,768,000

$ 126,060,000

Inventory purchases

64,050,000

53,364,000

$ 36,139,000

Number Of Barge Shipments | shipment

17

Environmental Matters

Environmental liability

$ 8,289,000

9,434,000

Distribution to Stockholders, As a Percent of Tax Benefit Received from Increases in Tax Basis

85.00%

Number Of Days Barge Shipments Made

15 days

Environmental Issue [Member]

Environmental Matters

Environmental liability

$ 10,282,000

10,792,000

Discount rate used for environmental liability assessment

8.00%

Undiscounted liability

$ 15,804,000

Expected future payments

$ 6,095,000

Expected payment period

5 years

Restricted cash for environmental liabilities

$ 0

Maximum amount of sulfur allowed in heating oil (in ppm) | ppm

10

80

Loss Contingency, Number Of Environmental Groups Appealing Permits | group

2

Environmental Issue [Member] | PBF Energy and Valero [Member]

Environmental Matters

Term of insurance policies

10 years

Payments to acquire environmental insurance policies

$ 75,000,000

Environmental Issue [Member] | Sunoco, Inc. [Member]

Environmental Matters

Loss Contingency Accrual, Insurance-Related Assessment, Expiration Of Liability Period

20 years

Environmental Issue [Member] | PBF Logistics Products Terminals LLC [Member]

Environmental Matters

Undiscounted liability

2,377,000

Expected future payments

1,250,000

Environmental Issue [Member] | Torrance Refinery [Member]

Environmental Matters

Environmental liability

136,487,000

$ 142,456,000

Expected future payments

$ 32,426,000

Term of insurance policies

10 years

Site Contingency, Loss Exposure in Excess of Accrual, Best Estimate

$ 100,000

Advanced Renewable Identification Number Requirements [Member]

Environmental Matters

Renewable Fuels Standard Requirements Increase

19.00%

Total Renewable Identification Number Requirements [Member]

Environmental Matters

Renewable Fuels Standard Requirements Increase

7.00%

Minimum [Member]

Loss Contingencies [Line Items]

Non-cancelable operating lease term

1 year

Maximum [Member]

Loss Contingencies [Line Items]

Non-cancelable operating lease term

20 years

Environmental Matters

Expected future payments

$ 250,000

Maximum [Member] | Environmental Issue [Member]

Environmental Matters

Expected payment period

10 years

Maximum [Member] | Environmental Issue [Member] | Valero [Member]

Environmental Matters

Maximum pre-disposal environmental obligations of Valero

$ 20,000,000

Executive [Member] | Minimum [Member]

Employee Agreements

Potential lump sum payment as a multiple of base salary

1.50

Potential payment upon death or disability as a multiple of base salary

0.50

Executive [Member] | Maximum [Member]

Employee Agreements

Potential lump sum payment as a multiple of base salary

2.99

New York [Member] | Environmental Issue [Member]

Environmental Matters

Maximum amount of sulfur allowed in heating oil (in ppm) | ppm

15

PENNSYLVANIA | Environmental Issue [Member]

Environmental Matters

Maximum amount of sulfur allowed in heating oil (in ppm) | ppm

500

Chalmette Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Expected payment period

30 years

Term of insurance policies

10 years

Payments to acquire environmental insurance policies

$ 100,000,000

Environmental Costs Recognized, Recovery Credited to Expense

$ 3,936,000

Paulsboro Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Expected payment period

5 years

Torrance Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Payments to acquire environmental insurance policies

$ 100,000,000

Class A Common Stock [Member] | PBF Energy Inc. [Member]

Loss Contingencies [Line Items]

Ownership Percentage of Equity Held

96.70%

96.50%

Plains Asset Purchase [Member] | Environmental Issue [Member]

Environmental Matters

Environmental liability

$ 1,923,000

$ 2,000

Discount rate used for environmental liability assessment

1.83%

Subsequent Event [Member]

Environmental Matters

Barrels per day of ethanol loading | bbl / d

10,000

Number of Loading Arms | loading_arm

4

Subsequent Event [Member] | Chalmette Refinery [Member] | Environmental Issue [Member]

Environmental Matters

Environmental Exit Costs, Anticipated Cost

$ 700,000

Louisiana Department of Environmental Quality [Member] | Pending Litigation [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Loss Contingency, Damages Sought, Value

$ 741,000

DNREC [Member] | Pending Litigation [Member] | Environmental Issue [Member]

Loss Contingencies [Line Items]

Number Of Gallons Of Crude Oil | gallon

35.7

Environmental Matters

Loss Contingency, Damages Sought, Value

$ 150,000

Number Of Violated Locations | location

3

SCAQMD [Member] | Pending Litigation [Member] | Environmental Remediation Contingency [Domain]

Environmental Matters

Loss Contingency, Damages Sought, Value

$ 100,000

COMMITMENTS AND CONTINGENCIES79

COMMITMENTS AND CONTINGENCIES (Future Minimum Rental Payments) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2,016	$ 141,421
2,017	122,775
2,018	109,272
2,019	89,163
2,020	48,530
Thereafter	169,704
Total future obligation payments due	$ 680,865

MEMBERS' EQUITY STRUCTURE (Addi

MEMBERS' EQUITY STRUCTURE (Additional Information) (Details) - USD ($)		Dec. 31, 2017	Dec. 31, 2016	Aug. 19, 2014
Class of Stock [Line Items]
Treasury Stock, Value		$ 152,585,000	$ 151,547,000
Remaining Authorized Repurchase Amount		$ 149,196,000
Class A Common Stock [Member]
Class of Stock [Line Items]
Authorized Repurchase Amount				$ 300,000,000
Treasury Stock, Shares	[1]	6,050,717
Treasury Stock, Value		$ 150,804,000
PBF LLC [Member] | Series B Units [Member]
Class of Stock [Line Items]
Common Units		$ 0
Number of units authorized		1,000,000,000
[1]	{F|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOmM0NmI3NDg4YTRjYjRjMDg4MmU5ZjFjYjQ3MWI4ZjBlfFRleHRTZWxlY3Rpb246RkIzQTY5RTFBMTk2REVDMDdBRjFFMEMwODBEQTUwQTIM}

MEMBERS' EQUITY STRUCTURE (Summ

MEMBERS' EQUITY STRUCTURE (Summary of PBF LLC Units) (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Series A Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	3,767,464	3,920,902
Ending balance (in shares)		3,767,464	3,920,902
Series B Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	1,000,000	1,000,000
Ending balance (in shares)		1,000,000	1,000,000
Series C Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	110,586,762	109,204,047
Ending balance (in shares)		110,586,762	109,204,047
PBF LLC [Member] | Series A Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	3,920,902	4,985,358	9,170,696	57,201,674
Exercise of warrants and options	64,373	25,550	149,974	26,533
Exchange of Series A Units for Class A common stock of PBF Energy Inc.			(529,178)	(56,694)
Exchange of Series A Units for Class A common stock of PBF Energy Inc.	(196,580)	(1,090,006)
Surrender of units for tax withholding			(1,481)	(817)
Redemption of C Units in connection with stock repurchase	(21,231)
Ending balance (in shares)	3,767,464	3,920,902	4,985,358	9,170,696
PBF LLC [Member] | Series B Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	1,000,000	1,000,000	1,000,000	1,000,000
Ending balance (in shares)	1,000,000	1,000,000	1,000,000	1,000,000
PBF LLC [Member] | Series C Units [Member]
Common Unit [Roll Forward]
Beginning balance (in shares)	109,204,047	97,781,933	81,981,119	39,665,473
Public offering (in shares)		10,000,000	11,500,000
Exercise of warrants and options	462,500	11,650	12,766
Issuances of restricted stock	702,404	320,458	247,720	30,348
Exchange of Series A Units for Class A common stock of PBF Energy Inc.			529,178	56,694
Exchange of Series A Units for Class A common stock of PBF Energy Inc.	196,580	1,090,006
Surrender of units for tax withholding			(8,732)	(5,450)
Redemption of C Units in connection with stock repurchase	21,231		(284,771)	(5,765,946)
Ending balance (in shares)	110,586,762	109,204,047	97,781,933	81,981,119
Secondary Public Offering [Member] | PBF LLC [Member] | Series A Units [Member]
Common Unit [Roll Forward]
Public offering (in shares)			(3,804,653)	(48,000,000)
Secondary Public Offering [Member] | PBF LLC [Member] | Series C Units [Member]
Common Unit [Roll Forward]
Public offering (in shares)			3,804,653	48,000,000

MEMBERS' EQUITY STRUCTURE Treas

MEMBERS' EQUITY STRUCTURE Treasury Stock (Details) - USD ($) $ in Thousands		Sep. 26, 2016	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Stock Repurchase Program, Period in Force		2 years
Cost of purchased units
Units, cost to repurchase, beginning of period			$ 151,547
Units purchased, cost to repurchase			1,038	$ (275,300)
Units, cost to repurchase, end of period			$ 152,585	$ 151,547
Class A Common Stock [Member]
Number of units purchased
Units, end of period	[1]		6,050,717
Cost of purchased units
Units, cost to repurchase, end of period			$ 150,804
[1]	{F|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOmM0NmI3NDg4YTRjYjRjMDg4MmU5ZjFjYjQ3MWI4ZjBlfFRleHRTZWxlY3Rpb246RkIzQTY5RTFBMTk2REVDMDdBRjFFMEMwODBEQTUwQTIM}

NONCONTROLLING INTEREST (Detail

NONCONTROLLING INTEREST (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Aug. 17, 2016	Apr. 05, 2016	Dec. 31, 2015	May 15, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Ownership percentage	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Collins Pipeline Company And T&M Terminal Company [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest in Limited Partnerships	$ 95	$ 269
Limited Partner [Member] | PBF LLC [Member]
Noncontrolling Interest [Line Items]
Ownership percentage	44.10%	44.20%	44.60%	49.50%	53.70%	53.90%	52.10%
Limited Partner [Member] | Public Unit Holders [Member]
Noncontrolling Interest [Line Items]
Ownership percentage	55.90%	55.80%	55.40%	50.50%	46.30%	46.10%	47.90%
Collins Pipeline Company [Member] | Chalmette Refining [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	80.00%

NONCONTROLLING INTEREST PBFX No

NONCONTROLLING INTEREST PBFX Noncontrolling Interest (Details) - shares	Dec. 31, 2017	Dec. 31, 2016	Aug. 17, 2016	Apr. 05, 2016	Dec. 31, 2015	May 15, 2015	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Ownership percentage	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Common Units [Member]
Noncontrolling Interest [Line Items]
Common units, outstanding	41,900,708	41,730,671	41,352,969	37,259,173	34,384,173	34,271,997	32,983,577
Common Units [Member] | Public Unit Holders [Member]
Noncontrolling Interest [Line Items]
Common units, outstanding	23,441,211	23,271,174	22,893,472	18,799,676	15,924,676	15,812,500	15,812,500
Common Units [Member] | PBF LLC [Member]
Noncontrolling Interest [Line Items]
Common units, outstanding	18,459,497	18,459,497	18,459,497	18,459,497	18,459,497	18,459,497	17,171,077
Limited Partner [Member] | Public Unit Holders [Member]
Noncontrolling Interest [Line Items]
Ownership percentage	55.90%	55.80%	55.40%	50.50%	46.30%	46.10%	47.90%
Limited Partner [Member] | PBF LLC [Member]
Noncontrolling Interest [Line Items]
Ownership percentage	44.10%	44.20%	44.60%	49.50%	53.70%	53.90%	52.10%

NONCONTROLLING INTEREST Noncont

NONCONTROLLING INTEREST Noncontrolling Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	$ 2,487,820	$ 1,909,395	$ 1,652,837
Comprehensive income	499,103	278,296	228,418
Less: Comprehensive income attributable to noncontrolling interests	51,168	40,109	34,880
Comprehensive income	550,271	318,405	263,298
Dividends and distributions	(182,803)	(173,147)
Issuance of additional PBFX common units		138,378
Grant of restricted shares	1,038	743
Exercise of PBF LLC options and warrants, net	(598)	886
Stock-based compensation	26,848	22,656
Purchase of Series C units in connection with the December 2016 Equity Offering	(1,038)	275,300
Purchase of treasury stock		(743)	(16,951)
Other	(3,035)	(4,053)	(89)
Ending balance	2,878,503	2,487,820	1,909,395
Parent [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	2,040,851	1,551,853
Comprehensive income	499,103	278,296
Comprehensive income	499,103	278,296	228,418
Dividends and distributions	(136,367)	(139,433)
Issuance of additional PBFX common units		54,944
Grant of restricted shares	1,038	743
Exercise of PBF LLC options and warrants, net	(598)	886
Stock-based compensation	21,503	18,296
Purchase of Series C units in connection with the December 2016 Equity Offering	(1,038)	275,300
Purchase of treasury stock		(743)
Other	(2,081)	709
Ending balance	2,422,411	2,040,851	1,551,853
Noncontrolling interest - PBF Logistics LP [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	434,456	340,317
Less: Comprehensive income attributable to noncontrolling interests	51,073	39,840
Dividends and distributions	(44,636)	(33,714)
Issuance of additional PBFX common units		83,434
Grant of restricted shares	0	0
Exercise of PBF LLC options and warrants, net	0	0
Stock-based compensation	5,345	4,360
Purchase of Series C units in connection with the December 2016 Equity Offering	0	0
Purchase of treasury stock		0
Other	(954)	219
Ending balance	445,284	434,456	340,317
Noncontrolling Interest - PBF LLC [Member]
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	12,513	17,225
Less: Comprehensive income attributable to noncontrolling interests	95	269
Dividends and distributions	(1,800)	0
Issuance of additional PBFX common units		0
Grant of restricted shares	0	0
Exercise of PBF LLC options and warrants, net	0	0
Stock-based compensation	0	0
Purchase of Series C units in connection with the December 2016 Equity Offering	0	0
Purchase of treasury stock		0
Other	0	(4,981)
Ending balance	10,808	12,513	$ 17,225
Collins Pipeline Company And T&M Terminal Company [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest in Limited Partnerships	$ 95	$ 269
T&M Terminal Company [Member] | Chalmette Refining [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	80.00%
Collins Pipeline Company [Member] | Chalmette Refining [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	80.00%

NONCONTROLLING INTEREST Other C

NONCONTROLLING INTEREST Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net income	$ 551,245	$ 320,997	$ 261,192
Unrealized (loss) gain on available for sale securities	(24)	(42)	124
Net (loss) gain on pension and other post-retirement benefits	(950)	(2,550)	1,982
Total other comprehensive (loss) income	(974)	(2,592)	2,106
Comprehensive income	550,271	318,405	263,298
Total comprehensive income	550,271	318,405	263,298
Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net income	500,077	280,888	226,312
Unrealized (loss) gain on available for sale securities	(24)	(42)	124
Net (loss) gain on pension and other post-retirement benefits	(950)	(2,550)	1,982
Total other comprehensive (loss) income	(974)	(2,592)	2,106
Comprehensive income	499,103	278,296	228,418
Noncontrolling Interest [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net income	51,168	40,109	34,880
Unrealized (loss) gain on available for sale securities	0	0	0
Net (loss) gain on pension and other post-retirement benefits	0	0	0
Total other comprehensive (loss) income	0	0	0
Comprehensive income	51,168	40,109	34,880
Total comprehensive income	$ 51,168	$ 40,109	$ 34,880

STOCK-BASED COMPENSATION (Share

STOCK-BASED COMPENSATION (Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PBF LLC [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total intrinsic value of stock options outstanding	$ 12,016	$ 10,577
General and Administrative Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	26,848	22,656	$ 13,497
General and Administrative Expense [Member] | PBF Logistics LP [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	5,345	4,360	4,279
Employee Stock Option [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Total intrinsic value of stock options outstanding	56,656	11,676
Employee Stock Option [Member] | General and Administrative Expense [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	9,369	11,020	7,528
Restricted Stock [Member] | General and Administrative Expense [Member] | PBF Energy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Allocated share-based compensation expense	$ 12,134	$ 7,276	$ 1,690

STOCK-BASED COMPENSATION (Weigh

STOCK-BASED COMPENSATION (Weighted Average Assumptions) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2017
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 10,577			$ 12,016
PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	6 years 3 months	6 years 3 months	6 years 3 months
Expected volatility	39.50%	39.70%	38.40%
Dividend yield	4.58%	4.73%	3.96%
Risk-free rate of return	2.09%	1.42%	1.58%
Exercise price	$ 26.52	$ 26.18	$ 30.28
Employee Stock Option [Member] | PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 11,676			56,656
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 3,914			$ 23,655

STOCK-BASED COMPENSATION (Sha89

STOCK-BASED COMPENSATION (Share-Based Compensation Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2012
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 0
PBF LLC [Member] | Series A Units [Member]
Options
Options, beginning balance (in shares)	612,946	640,779	801,479
Exercised (in shares)	(126,634)	(27,833)	(160,700)
Forfeited (in shares)	0	0	0
Options, ending balance (in shares)	486,312	612,946	640,779	801,479
Options exercisable and vested (in shares)	486,312	612,946	940,779
Options expected to vest (in shares)	486,312
Weighted Average Exercise Price
Weighted average exercise price, beginning balance (in dollars per share)	$ 10.62	$ 10.59	$ 10.53
Exercised (in dollars per share)	10.17	10	10.28
Forfeited (in dollars per share)	0	0	0
Weighted average exercise price, ending balance (in dollars per share)	10.73	10.62	10.59	$ 10.53
Weighted average exercise price, exercisable and vested (in dollars per share)	10.73	$ 10.62	$ 10.59
Weighted average exercise price, expected to vest (in dollars per share)	$ 10.73
Weighted average remaining contractual term, outstanding	3 years 6 months 6 days	4 years 5 months 20 days	5 years 5 months 15 days	6 years 4 months 28 days
Weighted average remaining contractual term, exercisable and vested	3 years 6 months 8 days	4 years 5 months 20 days	5 years 5 months 15 days
Weighted average remaining contractual term, expected to vest	3 years 6 months 6 days
PBF Energy [Member]
Options
Options, beginning balance (in shares)	6,882,775	5,970,625	4,256,375
Granted in period (in shares)		1,638,075	1,792,000	1,899,500
Exercised (in shares)		(462,500)	(11,250)	(30,000)
Forfeited (in shares)		(263,425)	(66,500)	(15,000)
Options, ending balance (in shares)		6,882,775	5,970,625	4,256,375	2,401,875
Options exercisable and vested (in shares)		2,958,875	2,271,375	1,136,250
Options expected to vest (in shares)		6,882,775
Weighted Average Exercise Price
Weighted average exercise price, beginning balance (in dollars per share)	$ 27.27	$ 27.37	$ 27.89
Granted (in dollars per share)		26.52	26.18	$ 30.28
Exercised (in dollars per share)		25.65	25.86	25.79
Forfeited (in dollars per share)		27.71	28.74	26.38
Weighted average exercise price, ending balance (in dollars per share)		27.27	27.37	27.89	$ 25.97
Weighted average exercise price, exercisable and vested (in dollars per share)		27.58	$ 27.23	$ 26.22
Weighted average exercise price, expected to vest (in dollars per share)		$ 27.27
Weighted average remaining contractual term, outstanding		7 years 9 months 24 days	8 years 7 days	8 years 3 months 26 days	8 years 8 months 2 days
Weighted average remaining contractual term, granted		10 years	10 years	10 years
Weighted average remaining contractual term, exercisable and vested		6 years 8 months 36 days	7 years 2 months 15 days	7 years 7 months 11 days
Weighted average remaining contractual term, expected to vest		7 years 9 months 24 days

STOCK-BASED COMPENSATION (Summa

STOCK-BASED COMPENSATION (Summary of Unit Activity) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		1,638,075	1,792,000	1,899,500
Weighted Average Grant Date Fair Value
Forfeited (in dollars per share)		$ 27.71	$ 28.74	$ 26.38
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Unrecognized compensation expense	$ 0
PBF LLC [Member] | Series B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock [Member] | PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	762,425	360,820	247,720
Non-Vested Units
Units, beginning balance (in shares)	521,369	294,880	85,288
Vested (in shares)	172,978	134,331	38,128
Forfeited (in shares)	15,100	0	0
Units, ending balance (in shares)	1,095,716	521,369	294,880	85,288
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning balance (in dollars per share)	$ 24.89	$ 30.87	$ 31.49
Granted (in dollars per share)	25.86	22.44	30.97
Forfeited (in dollars per share)	24.18	0	0
Weighted average grant date fair value, ending balance (in dollars per share)	25.56	24.89	30.87	$ 31.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Intrinsic Value, Amount Per Share	$ 24.99	$ 31.43	$ 32.84
Phantom Share Units (PSUs) [Member]
Non-Vested Units
Units, beginning balance (in shares)	564,880	403,375	275,522
Granted (in shares)	319,940	284,854	266,360
Vested (in shares)	(217,171)	(116,349)	(137,007)
Forfeited (in shares)	(24,875)	(7,000)	(1,500)
Units, ending balance (in shares)	642,774	564,880	403,375	275,522
Weighted Average Grant Date Fair Value
Weighted average grant date fair value, beginning balance (in dollars per share)	$ 22.47	$ 25.06	$ 26.56
Granted (in dollars per share)	20.97	19.95	23.92
Vested (in dollars per share)	23.15	25.24	25.83
Forfeited (in dollars per share)	21.23	23.20	26.74
Weighted average grant date fair value, ending balance (in dollars per share)	$ 21.54	$ 22.47	$ 25.06	$ 26.56
Phantom Share Units (PSUs) [Member] | PBFX [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Unrecognized compensation expense	$ 6,662,000	$ 5,855,000
Weighted average recognized period		4 years

STOCK-BASED COMPENSATION (Addit

STOCK-BASED COMPENSATION (Additional Information) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
PBF LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		4 years
Expiration period		10 years
Total intrinsic value of stock options outstanding	$ 12,016,000	$ 10,577,000
Total intrinsic value of stock options exercised during period	2,301,000	$ 461,000	$ 3,452,000
Unrecognized compensation expense	$ 0
PBF LLC [Member] | Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants issued (in shares)				2,740,718
Exercise price per unit (in dollars per share)				$ 10
Warrants exercised in period (in shares)	0	0
Non-compensatory warrants outstanding (in shares)	32,719
PBF LLC [Member] | Series B Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	25.00%
Vesting period	3 years
PBF LLC [Member] | Warrant [Member] | Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	25.00%
Vesting period	3 years
Expiration period	10 years
PBF LLC [Member] | Employee Stock Option [Member] | Series A Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights percentage	33.30%
Expiration period	10 years
PBF Energy [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period (in shares)		1,638,075	1,792,000	1,899,500
PBF Energy [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total estimated fair value, granted in period	$ 10,913,000	$ 11,346,000
Weighted average fair value per unit (in dollars per share)	$ 6.66	$ 6.33
Total intrinsic value of stock options outstanding	$ 56,656,000	$ 11,676,000
Total intrinsic value of stock options exercisable	23,655,000	3,914,000
Total intrinsic value of stock options exercised during period	2,365,000	$ 5,000
Unrecognized compensation expense	$ 21,809,000
PBF Energy [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted in period (in shares)	762,425	360,820	247,720
PBFX [Member] | Phantom Share Units (PSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 13,845,000	$ 12,693,000
Vesting period		4 years
Unrecognized compensation expense	$ 6,662,000	$ 5,855,000

EMPLOYEE BENEFIT PLANS (Changes

EMPLOYEE BENEFIT PLANS (Changes in Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Other Costs	$ (4,881)	$ 0
Change in benefit obligation:
Benefit obligation at beginning of year	135,508	100,011
Service cost	40,572	36,359	$ 24,298
Interest cost	4,336	3,096	2,974
Plan amendments	462	0
Benefit payments	(4,034)	(3,449)
Actuarial loss (gain)	13,268	(509)
Projected benefit obligation at end of year	185,231	135,508	100,011
Change in plan assets:
Fair value of plan assets at beginning of year	75,367	57,502
Actual return on plan assets	14,019	3,995
Benefits paid	(4,034)	(3,449)
Employer contributions	41,181	17,319
Fair value of plan assets at end of year	121,652	75,367	57,502
Reconciliation of funded status:
Fair value of plan assets at end of year	75,367	57,502	57,502	$ 121,652	$ 75,367
Less benefit obligation at end of year	135,508	100,011	100,011	185,231	135,508
Funded status at end of year				(63,579)	(60,141)
Defined Benefit Plan, Settlements, Benefit Obligation	(4,881)	0
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Other Costs	0	0
Change in benefit obligation:
Benefit obligation at beginning of year	22,740	17,729
Service cost	1,263	1,047	967
Interest cost	688	528	558
Plan amendments	0	2,524
Benefit payments	(693)	(575)
Actuarial loss (gain)	(2,471)	1,487
Projected benefit obligation at end of year	21,527	22,740	17,729
Change in plan assets:
Fair value of plan assets at beginning of year	0
Actual return on plan assets	0	0
Benefits paid	(693)	(575)
Employer contributions	693	575
Fair value of plan assets at end of year	0	0
Reconciliation of funded status:
Fair value of plan assets at end of year	0			0	0
Less benefit obligation at end of year	22,740	17,729	$ 17,729	21,527	22,740
Funded status at end of year				$ (21,527)	$ (22,740)
Defined Benefit Plan, Settlements, Benefit Obligation	$ 0	$ 0

EMPLOYEE BENEFIT PLANS (Expecte

EMPLOYEE BENEFIT PLANS (Expected Benefit Payments) (Details) $ in Thousands	Dec. 31, 2017USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 9,109
2,019	10,878
2,020	13,282
2,021	16,636
2,022	20,080
Year 2023 - 2027	128,837
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,018	1,257
2,019	1,512
2,020	1,764
2,021	1,868
2,022	1,867
Year 2023 - 2027	$ 9,487

EMPLOYEE BENEFIT PLANS (Net Per

EMPLOYEE BENEFIT PLANS (Net Periodic Benefit Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 40,572	$ 36,359	$ 24,298
Interest cost	4,336	3,096	2,974
Expected return on plan assets	(5,766)	(4,681)	(3,422)
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	993	0	0
Amortization of prior service costs	53	53	53
Amortization of loss	452	1,043	1,228
Net periodic benefit cost	40,640	35,870	25,131
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,263	1,047	967
Interest cost	688	528	558
Expected return on plan assets	0	0	0
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	0	0
Amortization of prior service costs	646	541	326
Amortization of loss	0	0	0
Net periodic benefit cost	$ 2,597	$ 2,116	$ 1,851

EMPLOYEE BENEFIT PLANS (Pre-tax

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts Recognized in Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	$ 462	$ 0	$ 0
Net actuarial loss (gain)	5,015	176	(2,220)
Amortization of losses and prior service cost	(1,410)	(1,096)	(1,281)
Total changes in other comprehensive (income) loss	4,067	(920)	(3,501)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	0	2,524	1,533
Net actuarial loss (gain)	(2,471)	1,487	312
Amortization of losses and prior service cost	(646)	(541)	(326)
Total changes in other comprehensive (income) loss	$ (3,117)	$ 3,470	$ 1,519

EMPLOYEE BENEFIT PLANS (Pre-t96

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI Not Yet Recognized as Components of Net Periodic Costs) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	$ (885)	$ (476)
Net actuarial loss	(22,544)	(18,975)
Total	(23,429)	(19,451)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service costs	(5,337)	(5,983)
Net actuarial loss	593	(1,878)
Total	$ (4,744)	$ (7,861)

EMPLOYEE BENEFIT PLANS (Pre-t97

EMPLOYEE BENEFIT PLANS (Pre-tax Amounts in AOCI to be Recognized Over Next Fiscal Year) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs	$ (86)
Amortization of net actuarial loss	(285)
Total	(371)
Post Retirement Medical Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service costs	646
Amortization of net actuarial loss	0
Total	$ 646

EMPLOYEE BENEFIT PLANS (Assumpt

EMPLOYEE BENEFIT PLANS (Assumptions Used) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate - benefit obligations	3.58%	4.07%
Rate of compensation increase	4.53%	4.81%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Expected long-term rate of return on plan assets	6.50%	7.00%	7.00%
Rate of compensation increase	4.81%	4.81%	4.81%
Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate - benefit obligations	3.55%	4.08%
Rate of compensation increase	5.00%	5.50%
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Rate of compensation increase	5.50%	5.50%	5.50%
Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Benefit Obligations
Discount rate - benefit obligations	3.33%	3.68%
Rate of compensation increase	0.00%	0.00%
Service Cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.15%	4.15%	4.25%
Service Cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.17%	4.17%	4.30%
Service Cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	4.10%	4.10%	4.32%
Effective rate for interest cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.38%	3.38%	3.31%
Effective rate for interest cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.20%	3.20%	3.16%
Effective rate for interest cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.11%	3.11%	3.09%
Effective rate for interest on service cost [Member] | Pension Benefits [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.59%	3.59%	3.51%
Effective rate for interest on service cost [Member] | Supplemental Employee Retirement Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.63%	3.63%	3.37%
Effective rate for interest on service cost [Member] | Post Retirement Medical Plan [Member]
Weighted Average Assumptions Used to Determine Net Periodic Benefit Costs
Discount rate	3.84%	3.84%	4.04%

EMPLOYEE BENEFIT PLANS (Assumed

EMPLOYEE BENEFIT PLANS (Assumed Health Care Cost Trend Rates) (Details) - Post Retirement Medical Plan [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate assumed for next year	6.00%	6.10%
Rate to which the cost trend rate was assumed to decline (the ultimate trend rate)	4.50%	4.50%
Year that the rate reached the ultimate trend rate	2,038	2,038

EMPLOYEE BENEFIT PLANS (Effect

EMPLOYEE BENEFIT PLANS (Effect of One-percentage-point Change in Assumed Health Care Cost Trend Rates) (Details) - Post Retirement Medical Plan [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
Effect on total of service and interest cost components, 1% increase	$ 14
Effect on total of service and interest cost components, 1% decrease	(14)
Effect on accumulated postretirement benefit obligation, 1% increase	307
Effect on accumulated postretirement benefit obligation, 1% decrease	$ (291)

EMPLOYEE BENEFIT PLANS (Fair Va

EMPLOYEE BENEFIT PLANS (Fair Value of Assets of the Company's Qualified Plan) (Details) - Pension Benefits [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	$ 121,652	$ 75,367	$ 57,502
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	121,652	75,367
Level 1 [Member] | Domestic Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	36,582	23,451
Level 1 [Member] | Developed International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	17,236	10,736
Level 1 [Member] | Emerging Market Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	8,474	5,164
Level 1 [Member] | Global Low Volatility Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	9,983	6,360
Level 1 [Member] | Fixed-Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	45,469	29,576
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-qualified pension plan assets	$ 3,908	$ 80

EMPLOYEE BENEFIT PLANS (Additio

EMPLOYEE BENEFIT PLANS (Additional Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Maximum age to receive health care coverage	65 years
Accumulated benefit obligation	$ 148,011	$ 108,838
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Required service period for employee participation	30 days
Basic contributions as a percentage of annual salary	50.00%
Company matching contribution, percent of match	200.00%
Company matching contribution, percent of employees' annual pay	3.00%
Contribution to the qualified defined contribution plans	$ 23,321	$ 19,746	$ 12,753
Estimated future contributions in 2016	$ 34,800
Pension Benefits [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	54.00%
Pension Benefits [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	40.00%
Pension Benefits [Member] | Real Estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Plan asset allocations	6.00%

REVENUES (Details)

REVENUES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Product Information [Line Items]
Revenues	$ 21,786,637	$ 15,890,424	$ 13,123,929
Gasoline and Distillates [Member]
Product Information [Line Items]
Revenues	18,316,079	14,017,350	11,553,716
Chemicals [Member]
Product Information [Line Items]
Revenues	770,491	554,392	452,304
Asphalt and Residual Oils [Member]
Product Information [Line Items]
Revenues	1,162,339	669,966	536,496
Lubricants [Member]
Product Information [Line Items]
Revenues	305,101	260,358	266,371
Other [Member]
Product Information [Line Items]
Revenues	$ 1,232,627	$ 388,358	$ 315,042

INCOME TAXES (Details)

INCOME TAXES (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)subsidiary	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Class of Stock [Line Items]
Number Of Subsidiaries Acquired | subsidiary		2
Current income tax expense		$ 1,743	$ 3,887	$ 648
Deferred income tax expense		(12,526)	19,802	0
Total income tax expense		$ (10,783)	$ 23,689	$ 648
PBF Energy Limited [Member] | Prior Period Error Correction [Member] | Restatement Adjustment [Member]
Class of Stock [Line Items]
Current income tax expense	$ 0
Deferred income tax expense	$ 31

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) $ in Thousands	Apr. 17, 2017USD ($)	Dec. 31, 2017USD ($)segmentrefineryreportable_segment		Dec. 31, 2016USD ($)segment		Dec. 31, 2015USD ($)	Aug. 31, 2016
Segment Reporting Information [Line Items]
Number of Operating Segments | segment		2
Number of Reportable Segments		2		2
Capital Expenditures		$ 727,035	[1]	$ 1,612,871	[2]	$ 981,080
Partnership [Member] | PBF Logistics LP [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent							50.00%
Refining Group [Member]
Segment Reporting Information [Line Items]
Number Of Refineries | refinery		5
Capital Expenditures		$ 634,013	[1]	$ 1,471,291	[2]	$ 968,438
Toledo Terminal Acquisition [Member] | Logistics Group [Member]
Segment Reporting Information [Line Items]
Capital Expenditures	$ 10,097
[1]	The Logistic segment includes capital expenditures of $10,097 for the acquisition of the Toledo Products Terminal by PBFX on April 17, 2017.
[2]	The Refining segment includes capital expenditures of $971,932 for the acquisition of the Torrance refinery in the third quarter of 2016. Additionally, the Refining segment includes capital expenditures of $2,659 for the working capital settlement related to the acquisition of the Chalmette refinery that was finalized in the first quarter of 2016. The Logistics segment includes $98,373 for the PBFX Plains Asset Purchase that was completed in the second quarter of 2016.

SEGMENT INFORMATION Schedule of

SEGMENT INFORMATION Schedule of Segment Reporting (Details) - USD ($) $ in Thousands	Nov. 01, 2015	Dec. 31, 2015	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	Aug. 31, 2016
Segment Reporting Information [Line Items]
Revenues							$ 21,786,637		$ 15,920,424		$ 13,123,929
Depreciation and amortization expense							290,956		222,176		197,417
Income (loss) from operations							730,543	[1]	499,083		361,067
Interest expense, net							162,383		155,819		109,411
Capital expenditures							(727,035)	[2]	(1,612,871)	[3]	(981,080)
Total assets						$ 7,133,492	8,038,985	[4]	7,133,492
Chalmette Refining L.L.C. [Member]
Segment Reporting Information [Line Items]
Revenues		$ 643,267
Torrance Refinery [Member]
Segment Reporting Information [Line Items]
Revenues						1,977,204
Torrance Valley Pipeline Company LLC [Member]
Segment Reporting Information [Line Items]
Subsidiary, Consolidation Percentage												100.00%
PBFX [Member] | Torrance Valley Pipeline Company LLC [Member]
Segment Reporting Information [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent												50.00%
Refining Group [Member]
Segment Reporting Information [Line Items]
Revenues							21,772,478		15,908,537		13,123,929
Depreciation and amortization expense							254,161		201,358		180,045
Income (loss) from operations							808,021	[1]	551,810		442,550
Interest expense, net							4,695		2,938		17,061
Capital expenditures							(634,013)	[2]	(1,471,291)	[3]	(968,438)
Total assets						6,408,638	6,408,638	[4]	6,408,638
Refining Group [Member] | Chalmette Refining L.L.C. [Member]
Segment Reporting Information [Line Items]
Capital expenditures	$ (565,304)				$ (2,659)
Refining Group [Member] | Torrance Refinery [Member]
Segment Reporting Information [Line Items]
Capital expenditures			$ (971,932)		$ (2,659)
PBF Logistics LP [Member]
Segment Reporting Information [Line Items]
Revenues							254,813		187,335		142,102
Depreciation and amortization expense							23,831		14,983		7,684
Income (loss) from operations							148,215	[1]	110,822		94,859
Interest expense, net							33,363		30,433		21,254
Capital expenditures							(89,539)	[2]	(121,351)	[3]	(3,503)
Total assets						756,861	756,861	[4]	756,861
PBF Logistics LP [Member] | East Coast Terminals [Member]
Segment Reporting Information [Line Items]
Capital expenditures				$ (98,373)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenues							0		0		0
Depreciation and amortization expense							12,964		5,835		9,688
Income (loss) from operations							(211,128)	[1]	(157,870)		(176,342)
Interest expense, net							124,325		122,448		71,096
Capital expenditures							(3,483)	[2]	(20,229)	[3]	(9,139)
Total assets						5,856	5,856	[4]	5,856
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Revenues							(240,654)		(175,448)		(142,102)
Depreciation and amortization expense							0		0		0
Income (loss) from operations							(14,565)	[1]	(5,679)		0
Interest expense, net							0		0		0
Capital expenditures							0	[2]	0	[3]	$ 0
Total assets						$ (37,863)	$ (37,863)	[4]	$ (37,863)
[1]	(1)The Logistics segment includes 100% of the income from operations of TVPC as TVPC is consolidated by PBFX. PBFX records net income attributable to noncontrolling interest for the 50% equity interest in TVPC held by PBF Holding. PBF Holding (included in the Refining segment) records equity income in investee related to its 50% noncontrolling ownership interest in TVPC. For the purposes of the consolidated PBF Energy financial statements, PBF Holding’s equity income in investee and PBFX’s net income attributable to noncontrolling interest eliminate in consolidation. As the acquisition of PBFX’s 50% interest in TVPC was completed in the third quarter of 2016, there was no impact on comparative 2015 or 2014 disclosures.
[2]	The Logistic segment includes capital expenditures of $10,097 for the acquisition of the Toledo Products Terminal by PBFX on April 17, 2017.
[3]	The Refining segment includes capital expenditures of $971,932 for the acquisition of the Torrance refinery in the third quarter of 2016. Additionally, the Refining segment includes capital expenditures of $2,659 for the working capital settlement related to the acquisition of the Chalmette refinery that was finalized in the first quarter of 2016. The Logistics segment includes $98,373 for the PBFX Plains Asset Purchase that was completed in the second quarter of 2016.
[4]	The Refining segment includes capital expenditures of $565,304 for the acquisition of the Chalmette refinery on November 1, 2015, excluding the working capital settlement of $2,659 that was finalized in the first quarter of 2016.

NET INCOME PER SHARE OF PBF ENE

NET INCOME PER SHARE OF PBF ENERGY (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Basic Earnings Per Share:
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	$ 500,077	$ 280,888	$ 226,312
Diluted Earnings Per Share:
Net income attributable to PBF Energy	$ 500,077	$ 280,888	$ 226,312

FAIR VALUE MEASUREMENTS (Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		$ 234,258
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		234,258
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		0
Fair Value, Measurements, Recurring [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities		0
Fair Value, Measurements, Recurring [Member] | Inventory Supply Arrangement Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	$ 7,721
Effect of Counter-party Netting, Derivative Assets	0
Derivative Liability	7,721
Fair Value, Measurements, Recurring [Member] | Inventory Supply Arrangement Obligation [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	0
Fair Value, Measurements, Recurring [Member] | Inventory Supply Arrangement Obligation [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	7,721
Fair Value, Measurements, Recurring [Member] | Inventory Supply Arrangement Obligation [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	0
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	84,708	4,491
Effect of Counter-party Netting, Derivative Assets	(983)	(4,491)
Derivative Liability	83,725	0
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	51,673	859
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	33,035	3,548
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Commodity contracts	0	84
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Catalyst lease obligations	59,048	31,802
Effect of Counter-party Netting, Derivative Assets	0	0
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Catalyst lease obligations	0	0
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Catalyst lease obligations	59,048	31,802
Fair Value, Measurements, Recurring [Member] | Catalyst lease obligations [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Catalyst lease obligations	0	0
Fair Value, Measurements, Recurring [Member] | Money market funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4,730	342,837
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	4,730	342,837
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Fair Value, Measurements, Recurring [Member] | Money market funds [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts	10,388	983
Effect of Counter-party Netting, Derivative Liabilities	(983)	(4,491)
Derivative Asset	9,405	(3,508)
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts	10,031	948
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts	357	35
Fair Value, Measurements, Recurring [Member] | Commodity contract [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts	0	0
Fair Value, Measurements, Recurring [Member] | Inventory Intermediation Agreement Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts		6,058
Effect of Counter-party Netting, Derivative Liabilities		0
Derivative Asset		6,058
Fair Value, Measurements, Recurring [Member] | Inventory Intermediation Agreement Obligation [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts		0
Fair Value, Measurements, Recurring [Member] | Inventory Intermediation Agreement Obligation [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts		6,058
Fair Value, Measurements, Recurring [Member] | Inventory Intermediation Agreement Obligation [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative contracts		0
Pension Benefits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Non-qualified pension plan assets	121,652	75,367	$ 57,502
Pension Benefits [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Non-qualified pension plan assets	121,652	75,367
Pension Benefits [Member] | Other Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Non-qualified pension plan assets	$ 9,593	$ 9,440

FAIR VALUE MEASUREMENTS (Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Transfers into Level 3	$ 0	$ 0
Commodity Contract [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at beginning of period	(84,000)	3,543,000
Purchases	0	0
Settlements	45,000	(1,149,000)
Unrealized (gain) loss included in earnings	39,000	(2,478,000)
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Balance at end of period	$ 0	$ (84,000)

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) - USD ($) $ in Thousands		Dec. 31, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		$ 2,217,114
Carrying value		2,220,488	$ 2,180,700
Fair value		2,297,278	2,200,867
Less - Current maturities, Carrying value		(10,987)	(39,664)
Less - Current maturities, Fair value		(10,987)	(39,664)
Less - Unamortized deferred financing costs		(34,459)	(32,466)
Long-term debt (PBFX: $548,793 and $532,011, respectively)		2,175,042	2,108,570
Long-term debt, Fair value		2,286,291	2,161,203
Senior secured notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[1]	0	670,867
Fair value	[1]	0	696,098
2023 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[1]	500,000	500,000
Fair value	[1]	522,101	498,801
2025 Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		725,000	0
Carrying value			0
Fair value		763,945	0
Catalyst lease [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value		59,048	45,969	[2]
Fair value	[2]	59,048	45,969
Rail Facility [Member] | Line of Credit [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[3]	0	0
Fair value	[3]	0	0
Revolving Credit Facility [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[3]	350,000	350,000
Fair value	[3]	350,000	350,000
PBF Logistics LP [Member] | PBFX Senior Notes [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt		528,374
Carrying value	[1]	525,000	350,000
Fair value	[1]	544,118	346,135
PBF Logistics LP [Member] | Notes Payable to Banks [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[3]	0	39,664
Fair value	[3]	0	39,664
PBF Logistics LP [Member] | Revolving Credit Facility [Member] | Line of Credit [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[3]	29,700	189,200
Fair value	[3]	29,700	189,200
PBF Rail Logistics Company LLC [Member] | Notes Payable to Banks [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying value	[3]	28,366	35,000
Fair value	[3]	$ 28,366	$ 35,000
[1]	The estimated fair value, 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 Senior Secured Notes and PBFX Senior Notes.
[2]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company’s liability is directly impacted by the change in fair value of the underlying catalyst.
[3]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.

DERIVATIVES (Narrative) (Detail

DERIVATIVES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)bbl	Dec. 31, 2016USD ($)bbl	Dec. 31, 2015USD ($)
Derivative [Line Items]
Gain (loss) on fair value hedge ineffectiveness | $	$ 0	$ 0	$ 0
Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member] | Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	3,000,142	2,942,348
Crude Oil Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	22,348,000	5,950,000
Refined Product Commodity Contract [Member] | Not Designated as Hedging Instrument [Member]
Derivative [Line Items]
Derivative, notional amount, volume	1,989,000	2,831,000

DERIVATIVES (Fair Value of Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member] | Accrued Expenses [Member]
Derivatives, Fair Value [Line Items]
Fair Value	$ (7,721)	$ 6,058
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member] | Accounts Receivable [Member]
Derivatives, Fair Value [Line Items]
Fair Value	$ (74,320)	$ 3,508

DERIVATIVES (Gain (Loss) Recogn

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) - Cost of Sales [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Designated as Hedging Instrument [Member] | Inventory Supply Arrangement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives			$ (4,251)
Designated as Hedging Instrument [Member] | Inventory Intermediation Agreement Obligation [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ (13,779)	$ (29,453)	(59,323)
Designated as Hedging Instrument [Member] | Crude Oil and Feedstock Inventory [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives			4,251
Designated as Hedging Instrument [Member] | Intermediates and Refined Products Inventory [Member] | Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	13,779	29,453	59,323
Not Designated as Hedging Instrument [Member] | Commodity Contract [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain or (Loss) Recognized in Income on Derivatives	$ (85,443)	$ (55,557)	$ 32,416

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - $ / shares	Feb. 15, 2018	Feb. 16, 2017
PBF Energy Inc. [Member] | Class A Common Stock [Member]
Subsequent Event [Line Items]
Dividends declared per share (in dollars per share)	$ 0.30
PBF Logistics LP [Member]
Subsequent Event [Line Items]
Dividends declared per unit (in dollars per share)		$ 0.4850