PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consisted of the following:

	December 31, 2016			December 31, 2015
Land	$	352,607		$	93,673
Process units, pipelines and equipment	3,013,801			2,368,224
Buildings and leasehold improvements	50,711			34,265
Computers, furniture and fixtures	82,120			72,672
Construction in progress	307,659			150,393
	3,806,898			2,719,227
Less—Accumulated depreciation	(478,128		)	(362,589		)
	$	3,328,770		$	2,356,638

Depreciation expense for the years ended December 31, 2016, 2015 and 2014 was $116,629, $94,781 and $114,919, respectively. The Company capitalized $8,452 and $3,529 in interest during 2016 and 2015, respectively, in connection with construction in progress.

For the year ended December 31, 2014, the Company determined that it would abandon a capital project at the Delaware City refinery. The project was related to the construction of a new hydrocracker (the “Hydrocracker Project”). The carrying value for the Hydrocracker Project was $28,508. The total pre-tax impairment charge of $28,508 was recorded in depreciation and amortization expense in the Refining segment for the year ended December 31, 2014. No additional cash expenditures were incurred related to the Hydrocracker Project subsequent to the impairment charge.