SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Accounting Policies [Abstract]

Schedule of Change in Presentation [Table Text Block]

	Year Ended December 31, 2016
	As Previously Reported		Adjustments	As Reclassified
Cost and expenses:
Cost of products and other	$	13,765,088	—	$	13,765,088
Operating expenses (excluding depreciation and amortization expense as reflected below)	1,390,582		—	1,390,582
Depreciation and amortization expense	—		204,005	204,005
Cost of sales				15,359,675
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	149,643		—	149,643
Depreciation and amortization expense	209,840		(204,005)	5,835
Equity income in investee	(5,679)		—	(5,679)
Loss on sale of assets	11,374		—	11,374
Total cost and expenses	$	15,520,848		$	15,520,848

	Year Ended December 31, 2015
	As Previously Reported		Adjustments	As Reclassified
Cost and expenses:
Cost of products and other	$	11,611,599	—	$	11,611,599
Operating expenses (excluding depreciation and amortization expense as reflected below)	889,368		—	889,368
Depreciation and amortization expense	—		181,422	181,422
Cost of sales				12,682,389
General and administrative expenses (excluding depreciation and amortization expense as reflected below)	166,904		—	166,904
Depreciation and amortization expense	191,110		(181,422)	9,688
Gain on sale of assets	(1,004)		—	(1,004)
Total cost and expenses	$	12,857,977		$	12,857,977

Useful lives of property, plant and equipment

Depreciation is computed using the straight-line method over the following estimated useful lives:

Process units and equipment	5-25 years
Pipeline and equipment	5-25 years
Buildings	25 years
Computers, furniture and fixtures	3-7 years
Leasehold improvements	20 years
Railcars	50 years

Property, plant and equipment, net consisted of the following:

	December 31, 2017			December 31, 2016
Land	$	253,105		$	253,110
Process units, pipelines and equipment	2,799,360			2,504,008
Buildings and leasehold improvements	50,001			49,020
Computers, furniture and fixtures	105,921			81,780
Construction in progress	167,460			289,338
	3,375,847			3,177,256
Less—Accumulated depreciation	(570,457		)	(448,557		)
Total property, plant and equipment, net	$	2,805,390		$	2,728,699