ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2018

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	March 31, 2018		December 31, 2017
Inventory-related accruals	$	1,014,632	$	1,151,810
Inventory intermediation agreements	273,583		244,287
Accrued transportation costs	158,785		64,400
Excise and sales tax payable	126,872		118,515
Accrued capital expenditures	72,614		17,342
Renewable energy credit and emissions obligations	48,015		26,231
Customer deposits	31,576		16,133
Accrued utilities	30,921		42,189
Accrued interest	29,883		9,466
Accrued refinery maintenance and support costs	23,284		35,674
Accrued salaries and benefits	13,577		58,589
Environmental liabilities	7,163		7,968
Other	38,952		8,255
Total accrued expenses	$	1,869,857	$	1,800,859