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STOCK-BASED COMPENSATION (Weighted Average Assumptions) (Details) - PBF Energy [Member] - $ / shares | 2 Months Ended | 10 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2020 | Oct. 31, 2020 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Employee Stock Option [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |
Expected life (in years) |  |  | 6 years 29 days | 6 years 3 months | 6 years 3 months
Expected volatility |  |  | 69.10% | 38.60% | 35.80%
Dividend yield |  |  | 1.41% | 3.54% | 3.49%
Risk-free rate of return |  |  | 0.81% | 2.16% | 2.82%
Exercise price (in dollars per share) | $ 13.58 |  | $ 13.58 | $ 34.11 | $ 35.25
Weighted average fair value per unit (in dollars per share) |  |  | $ 5.49 | $ 9.43 | $ 9.55
Vesting period | 3 years | 4 years |  |  |
Performance share units [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |
Expected life (in years) |  |  |  |  | 2 years 2 months 1 day
Expected volatility |  |  |  |  | 39.04%
Dividend yield |  |  |  |  | 2.95%
Risk-free rate of return |  |  |  |  | 2.89%
Maximum [Member] | Performance share units [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |
Expected life (in years) |  |  | 3 years 1 month 20 days | 2 years 10 months 17 days |
Expected volatility |  |  | 82.63% | 41.70% |
Dividend yield |  |  | 4.28% | 3.67% |
Risk-free rate of return |  |  | 1.34% | 2.51% |
Minimum [Member] | Performance share units [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |  |
Expected life (in years) |  |  | 2 years 10 months 20 days | 2 years 2 months 1 day |
Expected volatility |  |  | 39.88% | 37.19% |
Dividend yield |  |  | 0.00% | 3.40% |
Risk-free rate of return |  |  | 0.26% | 1.66% |

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- Definition Period over which grantee's right to exercise award under share-based payment arrangement is no longer contingent on satisfaction of service or performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. Includes, but is not limited to, combination of market, performance or service condition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award. + References No definition available. + Details
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- Definition The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iii) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(ii) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition The risk-free interest rate assumption that is used in valuing an option on its own shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iv) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
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- Definition The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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