| Schedule of accrued expenses |
PBF Holding Accrued expenses consisted of the following:
| | | | | | | | | | September 30,
2013 | | December 31,
2012 | Inventory-related accruals | $ | 445,753 |
| | $ | 287,929 |
| Inventory supply and offtake arrangements | 439,264 |
| | 536,594 |
| Excise and sales tax payable | 27,651 |
| | 36,414 |
| Accrued transportation costs | 23,979 |
| | 20,338 |
| Accrued interest | 9,041 |
| | 22,764 |
| Accrued utilities | 16,622 |
| | 19,060 |
| Customer deposits | 28,104 |
| | 26,541 |
| Accrued salaries and benefits | 5,995 |
| | 15,212 |
| Accrued construction in progress | 7,649 |
| | 16,481 |
| Fair value of contingent consideration for refinery acquisition | — |
| | 21,358 |
| Other | 39,545 |
| | 23,227 |
| | $ | 1,043,603 |
| | $ | 1,025,918 |
|
PBF Energy Accrued expenses consisted of the following:
| | | | | | | | | | September 30,
2013 | | December 31, 2012 | Inventory-related accruals | $ | 445,753 |
| | $ | 287,929 |
| Inventory supply and offtake arrangements | 439,264 |
| | 536,594 |
| Excise and sales tax payable | 27,651 |
| | 40,776 |
| Accrued transportation costs | 23,979 |
| | 20,338 |
| Accrued interest | 9,041 |
| | 22,764 |
| Accrued utilities | 16,622 |
| | 19,060 |
| Customer deposits | 28,104 |
| | 26,541 |
| Accrued salaries and benefits | 5,995 |
| | 15,212 |
| Accrued construction in progress | 7,649 |
| | 16,481 |
| Income taxes payable | — |
| | 1,275 |
| Fair value of contingent consideration for refinery acquisition | — |
| | 21,358 |
| Other | 38,481 |
| | 23,139 |
| | $ | 1,042,539 |
| | $ | 1,031,467 |
|
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