ACCRUED EXPENSES (Tables)

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

(in millions)	December 31, 2020		December 31, 2019
Inventory-related accruals	$	695.0	$	1,103.2
Renewable energy credit and emissions obligations	528.1		17.7
Inventory intermediation agreements	225.8		278.1
Excise and sales tax payable	119.7		98.4
Accrued transportation costs	72.1		88.7
Accrued utilities	58.6		40.1
Accrued interest	40.2		6.8
Accrued salaries and benefits	40.1		77.4
Accrued refinery maintenance and support costs	35.7		16.9
Accrued capital expenditures	14.4		31.0
Current finance lease liabilities	14.4		6.5
Environmental liabilities	11.4		12.3
Customer deposits	4.0		1.8
Other	22.3		12.5
Total accrued expenses	$	1,881.8	$	1,791.4