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DEFERRED CHARGES AND OTHER ASSETS, NET
12 Months Ended
Dec. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
DEFERRED CHARGES AND OTHER ASSETS, NET
DEFERRED CHARGES AND OTHER ASSETS, NET
Deferred charges and other assets, net consisted of the following:
PBF Energy
December 31,
2018
 
December 31,
2017
Deferred turnaround costs, net
$
673,107

 
$
560,403

Catalyst, net
124,290

 
131,019

Environmental credits
37,811

 
42,452

Intangible assets, net
25,648

 
537

Linefill
19,485

 
19,485

Pension plan assets
9,694

 
9,593

Other
9,056

 
18,694

Total deferred charges and other assets, net
$
899,091

 
$
782,183




PBF LLC
December 31,
2018
 
December 31,
2017
Deferred turnaround costs, net
$
673,107

 
$
560,403

Catalyst, net
124,290

 
131,019

Environmental credits
37,811

 
42,452

Intangible assets, net
25,648

 
537

Linefill
19,485

 
19,485

Pension plan assets
9,694

 
9,593

Other
6,981

 
16,099

Total deferred charges and other assets, net
$
897,016

 
$
779,588


Catalyst, net includes $73,079 and $73,967 of indefinitely-lived precious metal catalysts as of December 31, 2018
and December 31, 2017, respectively.

The Company recorded amortization expense related to deferred turnaround costs, catalyst and intangible assets of $207,586, $143,978 and $105,547 for the years ended December 31, 2018, 2017 and 2016 respectively.
Intangible assets, net primarily consists of customer relationships, permits and emission credits. Our net balance as of December 31, 2018 and December 31, 2017 is shown below.
 
 
December 31,
2018
 
December 31,
2017
Intangible assets - gross
 
$
29,528

 
$
3,996

Accumulated amortization
 
(3,880
)
 
(3,459
)
Intangible assets - net
 
$
25,648

 
$
537