ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Schedule of accrued expenses

PBF Holding

Accrued expenses consisted of the following:

	September 30, 2013		December 31, 2012
Inventory-related accruals	$	445,753	$	287,929
Inventory supply and offtake arrangements	439,264		536,594
Excise and sales tax payable	27,651		36,414
Accrued transportation costs	23,979		20,338
Accrued interest	9,041		22,764
Accrued utilities	16,622		19,060
Customer deposits	28,104		26,541
Accrued salaries and benefits	5,995		15,212
Accrued construction in progress	7,649		16,481
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	39,545		23,227
	$	1,043,603	$	1,025,918

PBF Energy

Accrued expenses consisted of the following:

	September 30, 2013		December 31, 2012
Inventory-related accruals	$	445,753	$	287,929
Inventory supply and offtake arrangements	439,264		536,594
Excise and sales tax payable	27,651		40,776
Accrued transportation costs	23,979		20,338
Accrued interest	9,041		22,764
Accrued utilities	16,622		19,060
Customer deposits	28,104		26,541
Accrued salaries and benefits	5,995		15,212
Accrued construction in progress	7,649		16,481
Income taxes payable	—		1,275
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	38,481		23,139
	$	1,042,539	$	1,031,467