ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	September 30, 2017		December 31, 2016
Inventory-related accruals	$	984,702	$	810,027
Inventory intermediation arrangements	282,640		225,524
Renewable energy credit and emissions obligations	138,717		70,158
Excise and sales tax payable	91,042		86,046
Accrued transportation costs	90,933		89,830
Customer deposits	45,548		9,215
Accrued utilities	36,274		44,190
Accrued refinery maintenance and support costs	36,098		28,670
Accrued salaries and benefits	32,709		17,466
Accrued interest	30,987		28,934
Accrued capital expenditures	18,933		33,610
Environmental liabilities	8,295		8,882
Other	12,693		10,177
Total accrued expenses	$	1,809,571	$	1,462,729