Business Combination, Estimated Inventory And Working Capital Acquire

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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No definition available.

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 25
-Paragraph 23
-URI http://asc.fasb.org/extlink&oid=34752592&loc=d3e1043-128460

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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 30
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477

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-Section 50
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-Topic 805
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-Section 30
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477

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- Definition

Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

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- Definition

The parent entity's interest in net assets of the subsidiary, expressed as a percentage.

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No definition available.

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ACQUISITIONS Other details for acquisition (Details) - USD ($) $ in Thousands			3 Months Ended		9 Months Ended
	Jul. 01, 2016	Nov. 01, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Torrance Refinery [Member]
Business Acquisition [Line Items]
Consideration transferred	$ 521,350
Working capital	$ 450,582
Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Consideration transferred		$ 322,000
Working capital		245,963
Deferred tax liability		$ (25,721)
Acquisition related costs			$ 3,912	$ 1,555	$ 13,622	$ 1,704
Chalmette Refining L.L.C. [Member] \| PBF Energy Inc. [Member]
Business Acquisition [Line Items]
Ownership percentage		100.00%
Collins Pipeline Company [Member] \| Chalmette Refining [Member]
Business Acquisition [Line Items]
Ownership percentage		80.00%	80.00%		80.00%
MOEM Pipeline [Member] \| Chalmette Refining [Member]
Business Acquisition [Line Items]
Ownership percentage		100.00%	100.00%		100.00%
T&M Terminal Company [Member] \| Chalmette Refining [Member]
Business Acquisition [Line Items]
Ownership percentage		80.00%	80.00%		80.00%
Noncontrolling Interest [Member] \| Chalmette Refining L.L.C. [Member]
Business Acquisition [Line Items]
Deferred tax liability		$ (5,144)