DEFERRED CHARGES AND OTHER ASSETS, NET

12 Months Ended

Dec. 31, 2013

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, 2013		December 31, 2012
Deferred turnaround costs, net	$	119,383	$	78,128
Catalyst	88,964		66,377
Deferred financing costs, net	26,541		30,987
Restricted cash	12,117		12,114
Linefill	9,636		8,042
Intangible assets, net	653		1,085
Other	5,185		616
	$	262,479	$	197,349

The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $32,066, $27,291 and $13,776 for the years ended December 31, 2013, 2012 and 2011 respectively.

Intangible assets, net was comprised of permits and emission credits as follows:

	December 31, 2013			December 31, 2012
Gross amount	$	3,597		$	3,597
Accumulated amortization	(2,944		)	(2,512		)
Net amount	$	653		$	1,085