ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2014

Payables and Accruals [Abstract]

Schedule of accrued expenses

PBF Energy

Accrued expenses consisted of the following:

	March 31, 2014		December 31, 2013
Inventory-related accruals	$	684,726	$	533,012
Inventory supply and offtake arrangements	475,275		454,893
Accrued transportation costs	38,246		29,762
Excise and sales tax payable	36,698		42,814
Accrued utilities	29,777		25,959
Accrued salaries and benefits	20,246		10,799
Income taxes payable	15,655		—
Renewable energy credit obligations	13,482		15,955
Customer deposits	13,396		23,621
Accrued interest	9,023		22,570
Accrued construction in progress	8,277		33,747
Other	19,611		16,749
	$	1,364,412	$	1,209,881

PBF Holding

Accrued expenses consisted of the following:

	March 31, 2014		December 31, 2013
Inventory-related accruals	$	684,726	533,012
Inventory supply and offtake arrangements	475,275		454,893
Accrued transportation costs	38,246		29,762
Excise and sales tax payable	36,698		42,814
Accrued utilities	29,777		25,959
Accrued salaries and benefits	20,246		10,799
Renewable energy credit obligations	13,482		15,955
Customer deposits	13,396		23,621
Accrued interest	9,023		22,570
Accrued construction in progress	8,277		33,747
Other	19,611		17,813
	$	1,348,757	$	1,210,945