ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Schedule of assets acquired and liabilities assumed

	Fair Value Allocation
Prepaid and other current assets	4,221
Property, plant and equipment	99,342
Accounts payable and accrued expenses	(3,174		)
Other long-term liabilities	(2,016		)
Fair value of net assets acquired	$	98,373

The following table summarizes the amounts recognized for assets acquired and liabilities assumed as of the acquisition date:

	Fair Value Allocation
Inventories	$	404,542
Prepaid and other current assets	982
Property, plant and equipment	704,633
Deferred charges and other assets, net	68,053
Accounts payable	(2,688		)
Accrued expenses	(64,137		)
Other long-term liabilities	(139,453		)
Fair value of net assets acquired	$	971,932

Schedule of pro forma information

	Year ended December 31,
(Unaudited)	2016		2015
Pro forma revenues	$	16,999,435	$	16,252,729
Pro forma net income (loss) attributable to PBF Energy Inc. stockholders	50,779		(62,420		)
Pro forma net income (loss) available to Class A common stock per share:
Basic	$	0.52	$	(0.63	)
Diluted	$	0.51	$	(0.63	)

	Year ended December 31,
(Unaudited)	2015
Pro forma revenues	$	16,811,922
Pro forma net income attributable to PBF Energy Inc. stockholders	263,606
Pro forma net income available to Class A common stock per share:
Basic	$	2.72
Diluted	$	2.70

	Year ended December 31,
(Unaudited)	2016		2015
Pro forma revenues	$	15,927,218	$	13,141,301
Pro forma net income attributable to PBF Energy Inc. stockholders	174,393		143,967
Pro forma net income available to Class A common stock per share:
Basic	$	1.77	$	1.45
Diluted	$	1.77	$	1.43