ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	December 31, 2017		December 31, 2016
Inventory-related accruals	$	1,151,810	$	810,027
Inventory intermediation arrangements	244,287		225,524
Excise and sales tax payable	118,515		86,046
Accrued transportation costs	64,400		89,830
Accrued salaries and benefits	58,589		17,466
Accrued utilities	42,189		44,190
Accrued refinery maintenance and support costs	35,674		28,670
Renewable energy credit and emissions obligations	26,231		70,158
Accrued capital expenditures	17,342		33,610
Customer deposits	16,133		9,215
Accrued interest	9,466		28,934
Environmental liabilities	7,968		8,882
Other	8,255		10,177
Total accrued expenses	$	1,800,859	$	1,462,729