SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Useful lives 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 years
Computers, furniture and fixtures	3-7 years
Leasehold improvements	20 years
Railcars	50 years

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