ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2013

Payables and Accruals [Abstract]

Schedule of accrued expenses

PBF Holding

Accrued expenses consisted of the following:

	June 30, 2013		December 31, 2012
Inventory-related accruals	$	521,507	$	287,929
Inventory supply and offtake arrangements	376,633		536,594
Excise and sales tax payable	26,896		36,414
Accrued transportation costs	25,830		20,338
Accrued interest	22,930		22,764
Accrued utilities	17,803		19,060
Customer deposits	10,078		26,541
Accrued salaries and benefits	5,996		15,212
Accrued construction in progress	3,300		16,481
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	17,214		23,227
	$	1,028,187	$	1,025,918

PBF Energy

Accrued expenses consisted of the following:

	June 30, 2013		December 31, 2012
Inventory-related accruals	$	521,507	$	287,929
Inventory supply and offtake arrangements	376,633		536,594
Excise and sales tax payable	26,896		40,776
Accrued transportation costs	25,830		20,338
Accrued interest	22,930		22,764
Accrued utilities	17,803		19,060
Customer deposits	10,078		26,541
Accrued salaries and benefits	5,996		15,212
Accrued construction in progress	3,300		16,481
Income taxes payable	1,177		1,275
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	17,214		23,139
	$	1,029,364	$	1,031,467