CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 1,105,787	$ 1,701,435
Escrow - current restricted cash	0	1,504,723
Accounts receivable, net	11,288,991	10,952,219
Inventory	6,304,842	4,357,958
Prepaid expenses	1,771,832	2,669,117
Total current assets	20,471,452	21,185,452
Fixed assets, at cost	65,237,652	62,316,808
Less accumulated depreciation	(16,617,824)	(12,286,874)
Fixed assets, net	48,619,828	50,029,934
Goodwill and other intangible assets, net	14,499,354	15,252,332
Deferred tax asset	274,423	0
Other assets	440,417	518,250
TOTAL ASSETS	84,305,474	86,985,968
Current liabilities
Accounts payable and accrued expenses	10,318,738	9,440,696
Dividends payable	420,713	504,474
Capital leases	0	133,153
Current portion of long-term debt, net of unamortized finance costs	1,616,926	9,649,282
Revolving note	4,591,527	2,726,039
Total current liabilities	16,947,904	22,453,644
Long-term debt, net of unamortized finance costs	13,531,179	1,848,111
Contingent consideration	236,680	0
Derivative liability	2,245,408	4,365,992
Total liabilities	32,961,171	28,667,747
COMMITMENTS AND CONTINGENCIES (Note 4)	0	0
TEMPORARY EQUITY
Series B and B-1 preferred shares	22,959,945	19,604,255
EQUITY
Common stock, $0.001 par value per share; 750,000,000 shares authorized; 32,658,176 and 33,151,391 issued and outstanding at December 31, 2017 and 2016, respectively, with zero and 1,108,928 shares held in escrow at December 31, 2017 and December 31, 2016, respectively	32,658	33,151
Additional paid-in capital	67,768,509	66,534,971
Accumulated deficit	(39,816,300)	(27,958,578)
Total Vertex Energy, Inc. stockholders' equity	27,985,353	38,610,069
Non-controlling interest	399,005	103,897
Total Equity	28,384,358	38,713,966
TOTAL LIABILITIES, TEMPORARY EQUITY AND EQUITY	84,305,474	86,985,968
Series B Preferred Stock
Current liabilities
Derivative liability	829,001	1,952,565
TEMPORARY EQUITY
Series B and B-1 preferred shares	7,190,467	5,676,467
Series B-1 Preferred Stock
Current liabilities
Derivative liability	1,416,407	2,413,427
TEMPORARY EQUITY
Series B and B-1 preferred shares	15,769,478	13,927,788
Series A Preferred
EQUITY
Series A and C preferred shares	454	493
Series C Preferred
EQUITY
Series A and C preferred shares	$ 32	$ 32

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.