ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The total purchase consideration and the estimated fair values of the assets and liabilities at the acquisition date were as follows:

	Purchase Price
Net cash	$	565,083
Preliminary estimate of payable to Seller for working capital adjustments	19,263
Cash acquired	(19,042		)
Total estimated consideration	$	565,304

	Fair Value Allocation
Accounts receivable	$	1,126
Inventories	268,751
Prepaid expenses and other current assets	913
Property, plant and equipment	356,961
Deferred charges and other assets	8,312
Accounts payable	(4,870		)
Accrued expenses	(28,347		)
Deferred tax liability	(20,577		)
Noncontrolling interest	(16,965		)
Estimated fair value of net assets acquired	$	565,304

Business Acquisition, Pro Forma Information

The unaudited pro forma financial information includes the depreciation and amortization expense related to the acquisition and interest expense associated with the Chalmette acquisition financing.

	Years ended December 31,
(Unaudited)	2015		2014
Revenues	$	16,811,922	$	26,685,661
Net income attributable to PBF Holdings LLC	397,108		47,030