ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2017

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	June 30, 2017		December 31, 2016
Inventory-related accruals	$	778,746	$	810,027
Inventory intermediation arrangements	233,455		225,524
Renewable energy credit and emissions obligations	172,331		70,158
Excise and sales tax payable	100,998		86,046
Accrued transportation costs	83,312		89,830
Accrued capital expenditures	75,711		33,610
Accrued refinery maintenance and support costs	32,326		28,670
Accrued utilities	28,914		44,190
Customer deposits	23,912		9,215
Accrued salaries and benefits	15,961		17,466
Accrued interest	9,047		28,934
Environmental liabilities	8,902		8,882
Other	30,685		10,177
Total accrued expenses	$	1,594,300	$	1,462,729