ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2016

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	September 30, 2016		December 31, 2015
Inventory-related accruals	$	845,772	$	548,800
Inventory supply and intermediation arrangements	245,983		252,380
Renewable energy credit and emissions obligations	106,366		19,472
Accrued transportation costs	96,479		91,546
Excise and sales tax payable	70,871		34,129
Accrued utilities	39,390		25,192
Accrued interest	31,838		22,313
Accrued salaries and benefits	14,434		61,011
Accrued construction in progress	14,203		7,400
Customer deposits	12,871		20,395
Environmental liabilities	9,525		—
Other	33,756		34,797
Total accrued expenses	$	1,521,488	$	1,117,435