ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2013

Payables and Accruals [Abstract]

Schedule of accrued expenses

PBF Energy

Accrued expenses consisted of the following:

	December 31, 2013		December 31, 2012
Inventory-related accruals	$	533,012	$	287,929
Inventory supply and offtake arrangements	454,893		536,594
Excise and sales tax payable	42,814		40,776
Accrued construction in progress	33,747		16,481
Accrued transportation costs	29,762		20,338
Accrued utilities	25,959		19,060
Customer deposits	23,621		26,541
Accrued interest	22,570		22,764
Renewable energy credit obligations	15,955		—
Accrued salaries and benefits	10,799		15,212
Income taxes payable	—		1,275
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	16,749		23,139
	$	1,209,881	$	1,031,467

PBF Holding

Accrued expenses consisted of the following:

	December 31, 2013		December 31, 2012
Inventory-related accruals	$	533,012	$	287,929
Inventory supply and offtake arrangements	454,893		536,594
Excise and sales tax payable	42,814		36,414
Accrued construction in progress	33,747		16,481
Accrued transportation costs	29,762		20,338
Accrued utilities	25,959		19,060
Customer deposits	23,621		26,541
Accrued interest	22,570		22,764
Renewable energy credit obligations	15,955		—
Accrued salaries and benefits	10,799		15,212
Fair value of contingent consideration for refinery acquisition	—		21,358
Other	17,813		23,227
	$	1,210,945	$	1,025,918