ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2013

Payables and Accruals [Abstract]

Schedule of accrued expenses

PBF Energy

Accrued expenses consisted of the following:

	March 31, 2013		December 31, 2012
Inventory supply and offtake arrangements	$	503,900	$	536,594
Inventory-related accruals	421,882		287,929
Customer deposits	47,734		26,541
Accrued transportation costs	25,369		20,338
Renewable energy credit obligations	23,646		—
Excise and sales tax payable	23,598		40,776
Fair value of contingent consideration for refinery acquisition	21,358		21,358
Accrued utilities	19,422		19,060
Accrued salaries and benefits	14,238		15,212
Accrued interest	8,924		22,764
Accrued construction in progress	5,749		16,481
Income taxes payable	1,275		1,275
Other	22,058		23,139
	$	1,139,153		$1,031,467

PBF Holding

Accrued expenses consisted of the following:

	March 31, 2013		December 31, 2012
Inventory supply and offtake arrangements	$	503,900	$	536,594
Inventory-related accruals	421,882		287,929
Customer deposits	47,734		26,541
Accrued transportation costs	25,369		20,338
Renewable energy credit obligations	23,646		—
Excise and sales tax payable	23,598		36,414
Fair value of contingent consideration for refinery acquisition	21,358		21,358
Accrued utilities	19,422		19,060
Accrued salaries and benefits	14,238		15,212
Accrued interest	8,924		22,764
Accrued construction in progress	5,749		16,481
Other	22,632		23,227
	$	1,138,452	$	1,025,918