ACCRUED EXPENSES (Details) - USD ($) $ in Millions		Dec. 31, 2022	Dec. 31, 2021
Accrued Expenses:
Inventory-related accruals		$ 1,417.4	$ 959.9
Renewable energy credit and emissions obligations	[1]	1,361.1	953.9
Accrued salaries and benefits		172.9	57.1
Accrued transportation costs		127.3	91.0
Excise and sales tax payable		123.8	112.3
Accrued utilities		105.4	73.0
Inventory intermediation agreements	[2]	98.3	280.1
Accrued capital expenditures		85.7	62.6
Contingent Consideration		81.6	0.0
Accrued refinery maintenance and support costs		48.1	55.8
Accrued interest		20.1	32.8
Environmental liabilities		14.1	14.3
Current finance lease liabilities		11.7	11.1
Other		23.5	24.4
Total accrued expenses		$ 3,691.0	$ 2,728.3
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]		Total accrued expenses	Total accrued expenses
Forward Purchase Commitments for Renewable Energy Credit Obligations		$ 899.2

[1] The Company is subject to obligations to purchase RINs required to comply with the RFS. The Company’s overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by EPA. 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. The Company enters into forward purchase commitments in order to acquire its renewable energy and emissions credits at fixed prices. As of December 31, 2022, the Company had entered into approximately $899.2 million of such forward purchase commitments with respect to its total accrued renewable energy and emissions obligations. Our RIN obligations will be settled in accordance with established regulatory deadlines. The Company’s AB 32 liability is part of a triennial period program which will be settled through 2024.

[2] The Company has the obligation to repurchase the J. Aron Products that are held in its Storage Tanks in accordance with the Third Inventory Intermediation Agreement. As of December 31, 2022 and December 31, 2021, a liability is recognized based on the repurchase obligation under the Third Inventory Intermediation Agreement for the J. Aron owned inventory held in the Company’s Storage Tanks, with any change in the market price being recorded in Cost of products and other.