PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET

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

	December 31, 2018			December 31, 2017
Land	$	248,979		$	253,105
Process units, pipelines and equipment	2,934,463			2,799,360
Buildings and leasehold improvements	47,941			50,001
Computers, furniture and fixtures	121,189			105,921
Construction in progress	320,125			167,460
	3,672,697			3,375,847
Less - Accumulated depreciation	(701,470		)	(570,457		)
Total property, plant and equipment, net	$	2,971,227		$	2,805,390

Depreciation expense for the years ended December 31, 2018, 2017 and 2016 was $133,152, $123,257 and $104,293, respectively. The Company capitalized $9,326 and $5,937 in interest during 2018 and 2017, respectively, in connection with construction in progress.

Torrance Land Sale

In August 2018, the Company closed on a third-party sale of a parcel of real property acquired as part of the Torrance Refinery, but not part of the refinery itself. The sale resulted in a gain of $43,761 included within (Gain) loss on sale of assets within the Consolidated Statements of Operations.