NONCONTROLLING INTEREST OF PBF ENERGY AND PBF LOGISTICS LP (Tables)

9 Months Ended

Sep. 30, 2015

Noncontrolling Interest [Line Items]

Summary of the allocation of equity between the controlling and noncontrolling interests of PBF Energy

The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the nine months ended September 30, 2015 and 2014:

	PBF Energy Inc. Equity			Noncontrolling Interest in PBF LLC			Noncontrolling Interest in PBFX			Total Equity
Balance at January 1, 2015	$	1,218,213		$	138,734		$	336,369		$	1,693,316
Comprehensive income	267,172			24,609			26,608			318,389
Dividends and distributions	(77,287		)	(15,252		)	(17,082		)	(109,621		)
Record deferred tax asset and liabilities and tax receivable agreement associated with secondary offerings and PBFX's acquisitions from PBF LLC	(10,378		)	—			—			(10,378		)
Record allocation of noncontrolling interest upon completion of secondary offerings	39,976			(39,976		)	—			—
Issuance of additional PBFX common units	11,390			—			(11,390		)	—
Stock-based compensation	6,139			190			2,428			8,757
Exercise of PBF LLC options and warrants, net	1,693			(3,113		)	—			(1,420		)
Purchase of treasury stock	(8,073		)	—			—			(8,073		)
Balance at September 30, 2015	$	1,448,845		$	105,192		$	336,933		$	1,890,970

PBF LLC [Member]

Noncontrolling Interest [Line Items]

The ownership percentage in PBF LLC

The noncontrolling interest ownership percentage of PBF LLC as of September 30, 2015, the completion date of the February 2015 secondary offering, and December 31, 2014 is calculated as follows:

	Held by members of PBF LLC other than PBF Energy		Held by PBF Energy		Total *
December 31, 2014	9,170,696		81,981,119		91,151,815
	10.1	%	89.9	%	100.0	%
February 6, 2015	5,366,043		85,768,077		91,134,120
	5.9	%	94.1	%	100.0	%
September 30, 2015	5,111,358		85,893,850		91,005,208
	5.6	%	94.4	%	100.0	%

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* Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.

PBF Logistics LP [Member]

Noncontrolling Interest [Line Items]

The ownership percentage in PBF LLC

The noncontrolling interest ownership percentage of PBFX as of September 30, 2015 and December 31, 2014, is calculated as follows:

	Units of PBFX Held by the Public		Units of PBFX Held by PBF LLC (Including Subordinated Units)		Total
December 31, 2014	15,812,500		17,171,077		32,983,577
	47.9	%	52.1	%	100.0	%
September 30, 2015	15,893,313		18,459,497		34,352,810
	46.3	%	53.7	%	100.0	%