ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2019

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

(in millions)	September 30, 2019		December 31, 2018
Inventory-related accruals	$	993.5	$	846.3
Inventory intermediation agreements	241.5		249.4
Excise and sales tax payable	115.6		149.4
Accrued transportation costs	66.6		53.6
Renewable energy credit and emissions obligations	46.2		27.1
Accrued utilities	38.9		49.8
Accrued capital expenditures	29.0		59.9
Accrued interest	28.8		6.8
Accrued salaries and benefits	26.3		89.3
Accrued refinery maintenance and support costs	23.4		19.0
Environmental liabilities	8.7		6.5
Customer deposits	4.1		5.6
Other	20.0		16.3
Total accrued expenses	$	1,642.6	$	1,579.0