Condensed Consolidated Statement of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Net income	$ 538,783	$ 119,034
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	140,863	86,417
Stock-based compensation	4,725	2,750
Change in fair value of catalyst lease obligations	(1,204)	(3,118)
Non-cash change in inventory repurchase obligations	(31,602)	(13,362)
Pension and other post retirement benefit costs	16,462	12,654
Gain on disposition of property, plant and equipment	(162)	(48)
Changes in current assets and current liabilities:
Accounts receivable	(101,752)	(74,083)
Due to/from affiliates	3,998	14,721
Inventories	(378,538)	31,165
Prepaid expenses and other current assets	25,612	(42,745)
Accounts payable	(76,008)	203,865
Accrued expenses	268,649	52,513
Deferred revenue	(6,017)	(208,661)
Other assets and liabilities	(15,740)	(18,375)
Net cash provided by operations	388,069	162,727
Cash flow from investing activities:
Expenditures for property, plant and equipment	(253,454)	(201,906)
Expenditures for deferred turnaround cost	(58,423)	(15,859)
Expenditures for other assets	(13,446)	(10,584)
Proceeds from sale of assets	74,343	30,826
Net cash used in investing activities	(250,980)	(197,523)
Cash flows from financing activities:
Proceeds from members' capital contributions	328,664	0
Distribution to PBF Energy Company LLC members	(283,680)	(186,684)
Proceeds from intercompany notes payable	90,761	31,632
Proceeds from Rail Facility revolver borrowings	35,925	0
Proceeds from revolver borrowings	395,000	745,000
Repayments of revolver borrowings	(410,000)	(730,000)
Payment of contingent consideration related to acquisition of Toledo refinery	0	21,357
Deferred financing costs and other	(10,382)	(669)
Net cash used in financing activities	146,288	(162,078)
Net increase (decrease) in cash and cash equivalents	283,377	(196,874)
Cash and equivalents, beginning of period	76,970	254,291
Cash and equivalents, end of period	360,347	57,417
Non-cash activities:
Conversion of Delaware Economic Development Authority loan to grant	4,000	4,000
Accrued construction in progress	65,193	7,649
Distribution of assets to PBF Energy Company LLC	$ 70,185	$ 0