DEFERRED CHARGES AND OTHER ASSETS, NET

12 Months Ended

Dec. 31, 2014

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

DEFERRED CHARGES AND OTHER ASSETS, NET

DEFERRED CHARGES AND OTHER ASSETS, NET

Deferred charges and other assets, net consisted of the following:

	December 31, 2014		December 31, 2013
Deferred turnaround costs, net	$	204,987	$	119,383
Catalyst	77,322		88,964
Deferred financing costs, net	30,128		26,541
Linefill	10,230		9,636
Restricted cash	1,521		12,117
Intangible assets, net	357		653
Other	5,972		5,185
	$	330,517	$	262,479

The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $65,452, $32,066 and $27,291 for the years ended December 31, 2014, 2013 and 2012 respectively.

Intangible assets, net was comprised of permits and emission credits as follows:

	December 31, 2014			December 31, 2013
Gross amount	$	3,599		$	3,597
Accumulated amortization	(3,242		)	(2,944		)
Net amount	$	357		$	653