Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net income	$ (65,540)	$ (98,428)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operations:
Depreciation and amortization	57,869	56,532
Stock-based compensation	5,345	2,621
Change in fair value of catalyst lease obligations	2,588	2,885
Deferred income taxes	(38)	31,487
Non-cash lower of cost or market inventory adjustment	16,039	(59,063)
Non-cash change in inventory repurchase obligations	(23,124)	35,147
Pension and other post retirement benefit costs	10,560	7,680
Income (Loss) from Equity Method Investments, Net of Dividends or Distributions	174	0
Loss on sale of assets	883	0
Net cash used in operations	(304,624)	(43,221)
Changes in operating assets and liabilities:
Accounts receivable	7,490	(86,765)
Due to/from affiliates	(8,581)	746
Inventories	(238,437)	4,035
Prepaid expense and other current assets	(28,299)	(28,142)
Accounts payable	(188,813)	72,966
Accrued expenses	183,139	18,167
Deferred revenue	(9,589)	(889)
Other assets and liabilities	(25,942)	(2,200)
Cash flows from investing activities:
Expenditures for property, plant and equipment	(95,676)	(42,731)
Expenditures for deferred turnaround costs	(64,371)	(82,747)
Expenditures for other assets	(14,847)	(17,163)
Chalmette Acquisition working capital settlement	0	2,659
Net cash used in investing activities	(174,894)	(145,300)
Cash flows from financing activities:
Contributions from PBF LLC	72,000	0
Distributions to members	0	(30,829)
Repayment of affiliate notes payable	0	(517)
Proceeds from Issuance of Long-term Debt	(1,642)	0
Proceeds from revolver borrowings	200,000	0
Repayments of Lines of Credit	(200,000)	0
Net cash provided by (used in) financing activities	70,358	(31,346)
Net decrease in cash and cash equivalents	(409,160)	(219,867)
Cash and equivalents, beginning of period	626,705	914,749
Cash and equivalents, end of period	217,545	694,882
Non-cash activities:
Distribution of assets to PBF Energy Company LLC	25,547	0
Accrued capital expenditures	53,652	7,619
Forgiveness of related party debt	$ 86,298	$ 0