v2.4.0.8

ACCRUED EXPENSES (Details) (USD $) In Thousands, unless otherwise specified |  |  | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | --- | ---
Sep. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2013 Morgan Stanley Capital Group, Inc [Member] | Sep. 30, 2012 Morgan Stanley Capital Group, Inc [Member] | Sep. 30, 2013 Morgan Stanley Capital Group, Inc [Member] | Sep. 30, 2012 Morgan Stanley Capital Group, Inc [Member] | Sep. 30, 2013 PBF Holding Company LLC [Member] | Dec. 31, 2012 PBF Holding Company LLC [Member]
Repurchase Agreement Counterparty [Line Items] |  |  |  |  |  |  |  |
Non-cash benefit related to repurchase obligation |  |  | $ 0 | $ 30,249 | $ 20,248 | $ 17,309 |  |
Accrued Expenses: |  |  |  |  |  |  |  |
Excise and sales tax payable | 445,753 | 287,929 |  |  |  |  | 445,753 | 287,929
Inventory supply and offtake arrangements | 439,264 | 536,594 |  |  |  |  | 439,264 | 536,594
Excise and sales tax payable | 27,651 | 40,776 |  |  |  |  | 27,651 | 36,414
Accrued transportation costs | 23,979 | 20,338 |  |  |  |  | 23,979 | 20,338
Accrued interest | 9,041 | 22,764 |  |  |  |  | 9,041 | 22,764
Accrued utilities | 16,622 | 19,060 |  |  |  |  | 16,622 | 19,060
Customer deposits | 28,104 | 26,541 |  |  |  |  | 28,104 | 26,541
Accrued salaries and benefits | 5,995 | 15,212 |  |  |  |  | 5,995 | 15,212
Accrued construction in progress | 7,649 | 16,481 |  |  |  |  | 7,649 | 16,481
Income taxes payable | 0 | 1,275 |  |  |  |  |  |
Fair value of contingent consideration for refinery acquisition | 0 | 21,358 |  |  |  |  | 0 | 21,358
Other | 38,481 | 23,139 |  |  |  |  | 39,545 | 23,227
Accrued expenses | $ 1,042,539 | $ 1,031,467 |  |  |  |  | $ 1,043,603 | $ 1,025,918

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