ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	June 30, 2018		December 31, 2017
Inventory-related accruals	$	1,138,913	$	1,151,810
Inventory intermediation agreements	227,740		244,287
Excise and sales tax payable	176,557		118,515
Accrued transportation costs	53,464		64,400
Renewable energy credit and emissions obligations	52,390		26,231
Accrued utilities	31,647		42,189
Accrued salaries and benefits	30,347		58,589
Accrued refinery maintenance and support costs	25,578		35,674
Customer deposits	22,670		16,133
Accrued capital expenditures	14,371		17,342
Accrued interest	10,516		9,466
Environmental liabilities	6,940		7,968
Other	27,601		8,255
Total accrued expenses	$	1,818,734	$	1,800,859