ACCRUED EXPENSES (Details) - USD ($) $ in Millions		Jun. 30, 2021	Dec. 31, 2020
Accrued Expenses:
Renewable energy credit and emissions obligations	[1]	$ 1,114.2	$ 528.1
Inventory-related accruals		1,005.2	695.0
Inventory intermediation agreements	[2]	244.2	225.8
Excise and sales tax payable		126.6	119.7
Accrued transportation costs		85.0	72.1
Accrued utilities		58.0	58.6
Accrued refinery maintenance and support costs		44.7	35.7
Accrued interest		41.5	40.2
Accrued salaries and benefits		36.4	40.1
Accrued capital expenditures		25.8	14.4
Current finance lease liabilities		11.9	14.4
Environmental liabilities		11.9	11.4
Customer deposits		2.1	4.0
Other		48.9	22.3
Total accrued expenses		$ 2,856.4	$ 1,881.8

[1] The Company is subject to obligations to purchase Renewable Identification Numbers (“RINs”) required to comply with the Renewable Fuel Standard. The Company’s overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by Environmental Protection Agency. To the degree the Company is unable to blend the required amount of biofuels to satisfy its RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid and other current assets when the amount of RINs earned and purchased is greater than the RINs liability. In addition, the Company is subject to obligations to comply with federal and state legislative and regulatory measures, including regulations in the state of California pursuant to Assembly Bill 32 (“AB 32”), to address environmental compliance and greenhouse gas and other emissions. These requirements include incremental costs to operate and maintain our facilities as well as to implement and manage new emission controls and programs. Renewable energy credit and emissions obligations fluctuate with the volume of applicable product sales and timing of credit purchases. Renewable energy credit and emissions obligations are categorized as Level 2, and are measured at fair value based on quoted prices from an independent pricing service.

[2] The Company has the obligation to repurchase the J. Aron Products that are held in its J. Aron Storage Tanks in accordance with the Inventory Intermediation Agreements with J. Aron. As of June 30, 2021 and December 31, 2020, a liability is recognized for the Inventory Intermediation Agreements and is recorded at market price for the J. Aron owned inventory held in the Company’s J. Aron Storage Tanks under the Inventory Intermediation Agreements, with any change in the market price being recorded in Cost of products and other.