ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	December 31, 2017		December 31, 2016
Inventory-related accruals	$	1,151,810	$	810,027
Inventory intermediation arrangements	244,287		225,524
Excise and sales tax payable	118,515		86,046
Accrued transportation costs	64,400		89,830
Accrued salaries and benefits	58,589		17,466
Accrued utilities	42,189		44,190
Accrued refinery maintenance and support costs	35,674		28,670
Renewable energy credit and emissions obligations	26,231		70,158
Accrued capital expenditures	18,765		35,149
Customer deposits	16,133		9,215
Accrued interest	14,080		28,570
Environmental liabilities	8,289		9,434
Other	15,892		13,405
Total accrued expenses	$	1,814,854	$	1,467,684