ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2021

Schedule of accrued expenses

Accrued expenses consisted of the following:

PBF Energy (in millions)	June 30, 2021		December 31, 2020
Renewable energy credit and emissions obligations (a)	$	1,114.2	$	528.1
Inventory-related accruals	1,005.2		695.0
Inventory intermediation agreements (b)	244.2		225.8
Excise and sales tax payable	127.6		120.1
Accrued transportation costs	85.0		72.1
Accrued utilities	58.0		58.6
Accrued interest	46.3		46.1
Accrued refinery maintenance and support costs	44.7		35.7
Accrued salaries and benefits	38.0		42.2
Accrued capital expenditures	28.0		15.0
Environmental liabilities	12.3		11.8
Current finance lease liabilities	11.9		14.4
Customer deposits	2.1		4.0
Contingent consideration	1.7		12.1
Other	49.8		30.5
Total accrued expenses	$	2,869.0	$	1,911.5

PBF LLC [Member]

Schedule of accrued expenses

PBF LLC (in millions)	June 30, 2021		December 31, 2020
Renewable energy credit and emissions obligations (a)	$	1,114.2	$	528.1
Inventory-related accruals	1,005.2		695.0
Inventory intermediation agreements (b)	244.2		225.8
Excise and sales tax payable	127.6		120.1
Accrued interest	89.3		83.8
Accrued transportation costs	85.0		72.1
Accrued utilities	58.0		58.6
Accrued refinery maintenance and support costs	44.7		35.7
Accrued salaries and benefits	38.0		42.2
Accrued capital expenditures	28.0		15.0
Environmental liabilities	12.3		11.8
Current finance lease liabilities	11.9		14.4
Customer deposits	2.1		4.0
Contingent consideration	1.7		12.1
Other	52.9		32.5
Total accrued expenses	$	2,915.1	$	1,951.2