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ACCRUED EXPENSES (Details) - USD ($) $ in Millions | Dec. 31, 2021 | Dec. 31, 2020
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Accrued Expenses: |  |  |
Inventory-related accruals |  | $ 959.9 | $ 695.0
Renewable energy credit and emissions obligations | [1] | 953.9 | 528.1
Inventory intermediation agreements | [2] | 280.1 | 225.8
Excise and sales tax payable |  | 112.7 | 120.1
Accrued transportation costs |  | 91.0 | 72.1
Accrued utilities |  | 73.0 | 58.6
Accrued capital expenditures |  | 62.8 | 15.0
Accrued salaries and benefits |  | 59.5 | 42.2
Accrued refinery maintenance and support costs |  | 55.8 | 35.7
Accrued interest |  | 37.7 | 46.1
Environmental liabilities |  | 14.9 | 11.8
Current finance lease liabilities |  | $ 11.1 | $ 14.4
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] |  | Accrued expenses | Accrued expenses
Customer deposits |  | $ 3.5 | $ 4.0
Contingent consideration |  | 2.9 | 12.1
Other |  | 21.6 | 30.5
Accrued expenses |  | 2,740.4 | 1,911.5
Forward Purchase Commitments for Renewable Energy Credit Obligations |  | 520.0 |
PBF LLC [Member] |  |  |
Accrued Expenses: |  |  |
Inventory-related accruals |  | 959.9 | 695.0
Renewable energy credit and emissions obligations | [1] | 953.9 | 528.1
Inventory intermediation agreements | [2] | 280.1 | 225.8
Excise and sales tax payable |  | 112.7 | 120.1
Accrued transportation costs |  | 91.0 | 72.1
Accrued utilities |  | 73.0 | 58.6
Accrued capital expenditures |  | 62.8 | 15.0
Accrued salaries and benefits |  | 59.5 | 42.2
Accrued refinery maintenance and support costs |  | 55.8 | 35.7
Accrued interest |  | 86.0 | 83.8
Environmental liabilities |  | 14.9 | 11.8
Current finance lease liabilities |  | 11.1 | 14.4
Customer deposits |  | 3.5 | 4.0
Contingent consideration |  | 2.9 | 12.1
Other |  | 25.5 | 32.5
Accrued expenses |  | $ 2,792.6 | $ 1,951.2
[1] | The Company is subject to obligations to purchase RINs required to comply with the Renewable Fuel Standard. The Company’s overall RINs obligation is based on a percentage of domestic shipments of on-road fuels as established by EPA. To the degree the Company is unable to blend the required amount of biofuels to satisfy its RINs obligation, RINs must be purchased on the open market to avoid penalties and fines. The Company records its RINs obligation on a net basis in Accrued expenses when its RINs liability is greater than the amount of RINs earned and purchased in a given period and in Prepaid and other current assets when the amount of RINs earned and purchased is greater than the RINs liability. In addition, the Company is subject to obligations to comply with federal and state legislative and regulatory measures, including regulations in the state of California pursuant to Assembly Bill 32 (“AB 32”), to address environmental compliance and greenhouse gas and other emissions. These requirements include incremental costs to operate and maintain our facilities as well as to implement and manage new emission controls and programs. Renewable energy credit and emissions obligations fluctuate with the volume of applicable product sales and timing of credit purchases. The Company enters into forward purchase commitments in order to acquire its renewable energy and emissions credits at fixed prices. As of December 31, 2021, the Company had entered into $520.0 million of such forward purchase commitments with respect to its total accrued renewable energy and emissions obligations. Final settlement of the Company’s RINs obligation for annual compliance years 2020 through 2022 are subject to final rule making by EPA. Currently, the 2020 obligation is anticipated to require settlement in 2022 and the 2021 and 2022 obligations are anticipated to require settlement in 2023. The Company’s AB 32 liability is part of a triennial period program which will be settled through 2024.
[2] | The Company has the obligation to repurchase the J. Aron Products that are held in its Storage Tanks in accordance with the inventory intermediation agreements with J. Aron. As of December 31, 2021 and December 31, 2020, a liability is recognized for the inventory intermediation agreements and is recorded at market price for the J. Aron owned inventory held in the Company’s Storage Tanks, with any change in the market price being recorded in Cost of products and other.

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