ACCRUED EXPENSES (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2020

Dec. 31, 2019

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

(in millions)	June 30, 2020		December 31, 2019
Inventory-related accruals	$	536.4	$	1,103.2
Inventory intermediation agreements		228.7		278.1
Renewable energy credit and emissions obligations		203.1		17.7
Excise and sales tax payable		120.9		98.4
Accrued transportation costs		80.8		88.7
Accrued refinery maintenance and support costs		48.0		16.9
Accrued interest		40.8		6.8
Accrued utilities		39.1		40.1
Accrued salaries and benefits		32.0		77.4
Environmental liabilities		13.2		12.3
Current finance lease liabilities		12.8		6.5
Accrued capital expenditures		10.6		31.0
Customer deposits		8.0		1.8
Other		51.9		12.5
Total accrued expenses	$	1,426.3	$	1,791.4

Accrued expenses consisted of the following:

(in millions)	December 31, 2019		December 31, 2018
Inventory-related accruals	$	1,103.2	$	846.3
Inventory intermediation agreements		278.1		249.4
Excise and sales tax payable		98.4		149.4
Accrued transportation costs		88.7		53.6
Accrued salaries and benefits		77.4		89.3
Accrued utilities		40.1		49.8
Accrued capital expenditures		31.0		59.9
Renewable energy credit and emissions obligations		17.7		27.1
Accrued refinery maintenance and support costs		16.9		19.0
Environmental liabilities		12.3		6.5
Accrued interest		6.8		6.8
Current finance lease liabilities		6.5		—
Customer deposits		1.8		5.6
Other		12.5		16.3
Total accrued expenses	$	1,791.4	$	1,579.0