ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2021

Payables and Accruals [Abstract]

Schedule of accrued expenses

Accrued expenses consisted of the following:

(in millions)	March 31, 2021		December 31, 2020
Inventory-related accruals	$	1,026.3	$	695.0
Renewable energy credit and emissions obligations	848.3		528.1
Inventory intermediation agreements	202.7		225.8
Excise and sales tax payable	120.8		119.7
Accrued transportation costs	74.1		72.1
Accrued interest	67.9		40.2
Accrued utilities	48.1		58.6
Accrued refinery maintenance and support costs	46.9		35.7
Accrued salaries and benefits	33.3		40.1
Accrued capital expenditures	14.7		14.4
Current finance lease liabilities	13.2		14.4
Environmental liabilities	11.2		11.4
Customer deposits	4.9		4.0
Other	66.7		22.3
Total accrued expenses	$	2,579.1	$	1,881.8