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Receivables | 12 Months Ended
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Dec. 31, 2012
Receivables [Abstract] |
RECEIVABLES |
5. | RECEIVABLES
Receivables consisted of the following (in millions):
| December 31,
| 2012 |  | 2011
Accounts receivable | $ | 8,061 |  |  | $ | 8,366 |
Commodity derivative and foreign currency contract receivables | 136 |  |  | 174 |
Notes receivable and other | 26 |  |  | 214 |
| 8,223 |  |  | 8,754 |
Allowance for doubtful accounts | (56 | ) |  | (48 | )
Receivables, net | $ | 8,167 |  |  | $ | 8,706 |
Notes receivable in 2011 primarily represent amounts due from PBF Holding related to the sale of the Paulsboro Refinery, the full payment of which was received in February 2012. Changes in the allowance for doubtful accounts consisted of the following (in millions):
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
Balance as of beginning of year | $ | 48 |  |  | $ | 42 |  |  | $ | 45 |
Increase in allowance charged to expense | 21 |  |  | 21 |  |  | 14 |
Accounts charged against the allowance, net of recoveries | (13 | ) |  | (14 | ) |  | (17 | )
Foreign currency translation | — |  |  | (1 | ) |  | — |
Balance as of end of year | $ | 56 |  |  | $ | 48 |  |  | $ | 42 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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