ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2017

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	March 31, 2017		December 31, 2016
Inventory-related accruals	$	797,959	$	810,027
Inventory intermediation arrangements	233,289		225,524
Renewable energy credit and emissions obligations	182,328		70,158
Excise and sales tax payable	98,524		86,046
Accrued transportation costs	80,882		89,830
Accrued refinery maintenance and support costs	38,285		28,670
Accrued utilities	35,563		44,190
Accrued interest	24,091		28,934
Accrued capital expenditures	21,942		33,610
Customer deposits	21,758		9,215
Accrued salaries and benefits	13,513		17,466
Environmental liabilities	9,538		8,882
Other	42,408		10,177
Total accrued expenses	$	1,600,080	$	1,462,729