SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Accounting Policies [Abstract]

Schedule of Change in Presentation [Table Text Block]

	Year Ended December 31, 2016
	As Previously Reported		Adjustments	As Reclassified
Cost and expenses:
Cost of products and other	$	13,598,341	—	$	13,598,341
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,423,198		—	1,423,198
Depreciation and amortization expense	—		216,341	216,341
Cost of sales				15,237,880
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	166,452		—	166,452
Depreciation and amortization expense	222,176		(216,341)	5,835
Loss on sale of assets	11,374		—	11,374
Total cost and expenses	$	15,421,541		$	15,421,541

	Year Ended December 31, 2015
	As Previously Reported		Adjustments	As Reclassified
Cost and expenses:
Cost of products and other	$	11,481,614	—	$	11,481,614
Operating expenses (excluding depreciation and amortization expense as reflected below)	904,525		—	904,525
Depreciation and amortization expense	—		187,729	187,729
Cost of sales				12,573,868
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	181,266		—	181,266
Depreciation and amortization expense	197,417		(187,729)	9,688
Gain on sale of assets	(1,004)		—	(1,004)
Total cost and expenses	$	12,763,818		$	12,763,818

Useful lives of property, plant and equipment

Depreciation is computed using the straight-line method over the following estimated useful lives:

Process units and equipment	5-25 years
Pipeline and equipment	5-25 years
Buildings	25 years
Computers, furniture and fixtures	3-7 years
Leasehold improvements	20 years
Railcars	50 years

Property, plant and equipment, net consisted of the following:

	December 31, 2017			December 31, 2016
Land	$	352,812		$	352,607
Process units, pipelines and equipment	3,414,372			3,013,801
Buildings and leasehold improvements	51,915			50,711
Computers, furniture and fixtures	110,968			82,120
Construction in progress	172,270			307,659
	4,102,337			3,806,898
Less—Accumulated depreciation	(623,124		)	(478,128		)
Total property, plant and equipment, net	$	3,479,213		$	3,328,770