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NET INCOME PER SHARE OF PBF ENERGY (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]        
Statutory tax rate     26.50% 26.40%
Basic Earnings Per Share:        
Net income attributable to PBF Energy $ 69.5 $ 179.6 $ 266.4 $ 482.1
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic $ 0.2 $ 0.2 $ 0.4 $ 0.6
Denominator for basic net income per Class A common share-weighted average shares (in shares) 119,921,346 117,029,486 119,897,504 113,597,970
Basic net income attributable to PBF Energy per Class A common share (in usd per share) $ 0.58 $ 1.53 $ 2.22 $ 4.24
Net Income (Loss) Available to Common Stockholders, Basic $ 69.3 $ 179.4 $ 266.0 $ 481.5
Diluted Earnings Per Share:        
Plus: Net income attributable to noncontrolling interest [1] 0.9 2.4 3.6 9.8
Less: Income tax on net income attributable to noncontrolling interest [1] (0.3) (0.7) (0.9) (2.6)
Numerator for diluted net income per Class A common share [1] $ 69.9 $ 181.1 $ 268.7 $ 488.7
Denominator for basic net income per Class A common share-weighted average shares (in shares) 119,921,346 117,029,486 119,897,504 113,597,970
Effect of dilutive securities:        
Conversion of PBF LLC Series A Units [2] 1,206,325 1,206,326 1,206,325 2,184,690
Effect of dilutive securities on common stock equivalents (in shares) [2] 461,508 2,169,503 768,035 1,592,510
Denominator for diluted net income per PBF Energy Class A common share-adjusted weighted average shares 121,589,179 120,405,315 121,871,864 117,375,170
Diluted net income attributable to PBF Energy per Class A common share (in usd per share) $ 0.57 $ 1.50 $ 2.20 $ 4.16
Stock Options [Member]        
Effect of dilutive securities:        
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares) 7,739,275 15,000 6,003,867 25,000
[1]
(1)
The diluted earnings per share calculation generally assumes the conversion of all outstanding PBF LLC Series A Units to PBF Energy Class A common stock. The net income attributable to PBF Energy used in the numerator of the diluted earnings per share calculation is adjusted to reflect the net income, as well as the corresponding income tax expense (based on a 26.5% estimated annualized statutory corporate tax rate for the three and nine months ended September 30, 2019 and a 26.4% estimated annualized statutory corporate tax rate for the three and nine months ended September 30, 2018), attributable to the converted units.

[2] Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and performance share units and options for shares of PBF Energy Class A common stock as calculated under the treasury stock method (to the extent the impact of such exchange would not be anti-dilutive). Common stock equivalents exclude the effects of options, warrants and performance share units to purchase 7,739,275 and 6,003,867 shares of PBF Energy Class A common stock and PBF LLC Series A units because they are anti-dilutive for the three and nine months ended September 30, 2019, respectively. Common stock equivalents exclude the effects of options and warrants to purchase 15,000 and 25,000 shares of PBF Energy Class A common stock and PBF LLC Series A units because they were anti-dilutive for the three and nine months ended September 30, 2018, respectively. For periods showing a net loss, all common stock equivalents and unvested restricted stock are considered anti-dilutive.