DEFERRED CHARGES AND OTHER ASSETS, NET

12 Months Ended

Dec. 31, 2016

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, 2016		December 31, 2015
Deferred turnaround costs, net	$	302,919	$	177,236
Catalyst	114,788		77,725
Linefill	19,485		13,504
Restricted cash	—		1,500
Environmental credits	51,636		10,829
Intangible assets, net	577		219
Other	14,598		9,700
Total deferred charges and other assets, net	$	504,003	$	290,713

The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $105,547, $102,636 and $65,452 for the years ended December 31, 2016, 2015 and 2014, respectively. The restricted cash consisted primarily of cash held as collateral securing the Rail Facility.

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

	December 31, 2016			December 31, 2015
Gross amount	$	3,996		$	3,597
Accumulated amortization	(3,419		)	(3,378		)
Net amount	$	577		$	219