DEFERRED CHARGES AND OTHER ASSETS, NET

12 Months Ended

Dec. 31, 2015

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, 2015		December 31, 2014
Deferred turnaround costs, net	$	177,236	$	204,987
Catalyst	77,725		77,322
Linefill	13,504		10,230
Restricted cash	1,500		1,521
Intangible assets, net	219		357
Other	20,529		5,972
	$	290,713	$	300,389

The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $102,636, $65,452 and $32,066 for the years ended December 31, 2015, 2014 and 2013 respectively. The restricted cash consists primarily of cash held as collateral securing the Rail Facility.

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

	December 31, 2015			December 31, 2014
Gross amount	$	3,597		$	3,599
Accumulated amortization	(3,378		)	(3,242		)
Net amount	$	219		$	357