PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Summary of property, plant and equipment

Depreciation is computed using the straight-line method over the following estimated useful lives:

Process units and equipment	5-25 years
Pipeline and equipment	5-25 years
Buildings	25-40 years
Computers, furniture and fixtures	3-15 years
Leasehold improvements	20 years
Railcars	50 years

Property, plant and equipment consisted of the following:

	December 31, 2013			December 31, 2012
Land	$	61,780		$	61,780
Process units, pipelines and equipment	1,658,256			1,484,727
Buildings and leasehold improvements	25,577			11,073
Computers, furniture and fixtures	54,496			38,657
Construction in progress	166,565			145,525
	1,966,674			1,741,762
Less—Accumulated depreciation	(185,085		)	(106,175		)
	$	1,781,589		$	1,635,587