ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2021

Schedule of accrued expenses

Accrued expenses consisted of the following:

PBF Energy (in millions)	September 30, 2021		December 31, 2020
Inventory-related accruals	$	1,408.6	$	695.0
Renewable energy credit and emissions obligations (a)	1,308.8		528.1
Inventory intermediation agreements (b)	290.9		225.8
Excise and sales tax payable	120.6		120.1
Accrued interest	79.2		46.1
Accrued transportation costs	77.7		72.1
Accrued utilities	62.8		58.6
Accrued salaries and benefits	48.6		42.2
Accrued refinery maintenance and support costs	47.1		35.7
Accrued capital expenditures	27.8		15.0
Environmental liabilities	12.9		11.8
Current finance lease liabilities	10.6		14.4
Customer deposits	4.1		4.0
Contingent consideration	2.5		12.1
Other	40.4		30.5
Total accrued expenses	$	3,542.6	$	1,911.5

PBF LLC [Member]

Schedule of accrued expenses

PBF LLC (in millions)	September 30, 2021		December 31, 2020
Inventory-related accruals	$	1,408.6	$	695.0
Renewable energy credit and emissions obligations (a)	1,308.8		528.1
Inventory intermediation agreements (b)	290.9		225.8
Accrued interest	124.8		83.8
Excise and sales tax payable	120.6		120.1
Accrued transportation costs	77.7		72.1
Accrued utilities	62.8		58.6
Accrued salaries and benefits	48.6		42.2
Accrued refinery maintenance and support costs	47.1		35.7
Accrued capital expenditures	27.8		15.0
Environmental liabilities	12.9		11.8
Current finance lease liabilities	10.6		14.4
Customer deposits	4.1		4.0
Contingent consideration	2.5		12.1
Other	35.3		32.5
Total accrued expenses	$	3,583.1	$	1,951.2