Condensed Consolidated Statement of Cash Flows (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Net income	$ 286,268	$ 195,265
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	71,218	57,353
Stock-based compensation	2,728	1,977
Change in fair value of catalyst lease obligations	4,339	(5,481)
Non-cash change in inventory repurchase obligations	(7,973)	(17,377)
Pension and other post retirement benefit costs	10,538	8,472
Gain on disposition of property, plant and equipment	(180)	0
Changes in current assets and current liabilities:
Accounts receivable	(116,579)	(87,556)
Due to/from affiliates	3,785	14,721
Inventories	(249,094)	(183,038)
Prepaid expenses and other current assets	(5,872)	(32,748)
Accounts payable	(63,108)	(132,490)
Accrued expenses	282,067	195,311
Deferred revenue	(1,632)	(26,594)
Other assets and liabilities	(4,068)	(8,366)
Net cash provided by operations	212,437	(20,551)
Cash flow from investing activities:
Expenditures for property, plant and equipment	(122,628)	(105,084)
Expenditures for deferred turnaround cost	(39,424)	(4,551)
Expenditures for other assets	(8,202)	(3,089)
Proceeds from sale of assets	37,759	0
Net cash used in investing activities	(132,495)	(112,724)
Cash flows from financing activities:
Proceeds from members' capital contributions	328,664	0
Distribution to PBF Energy Company LLC members	(218,782)	(155,802)
Proceeds from intercompany notes payable	55,994	31,632
Proceeds from Rail Facility revolver borrowings	8,225	0
Proceeds from revolver borrowings	395,000	160,000
Repayments of revolver borrowings	(410,000)	(65,000)
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Deferred financing costs and other	(2,643)	(1,259)
Net cash used in financing activities	156,458	(51,786)
Net increase (decrease) in cash and cash equivalents	236,400	(185,061)
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	313,370	69,230
Non-cash activities:
Conversion of Delaware Economic Development Authority loan to grant	0	4,000
Accrued construction in progress	28,302	3,300
Distribution of assets to PBF Energy Company LLC	$ 30,906	$ 0