ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

	December 31, 2018		December 31, 2017
Inventory-related accruals	$	846,270	$	1,151,810
Inventory intermediation arrangements	249,442		244,287
Excise and sales tax payable	149,358		118,515
Accrued salaries and benefits	89,308		58,589
Accrued capital expenditures	59,938		17,342
Accrued transportation costs	53,579		64,400
Accrued utilities	49,851		42,189
Renewable energy credit and emissions obligations	27,052		26,231
Accrued refinery maintenance and support costs	19,046		35,674
Accrued interest	6,796		9,466
Environmental liabilities	6,502		7,968
Customer deposits	5,594		16,133
Other	16,302		8,255
Total accrued expenses	$	1,579,038	$	1,800,859