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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2013	Jul. 31, 2013
Document and Entity Information
Entity Registrant Name	CVR PARTNERS, LP
Entity Central Index Key	0001425292
Document Type	10-Q
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		73,074,945
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 111,882	$ 127,848
Accounts receivable, net of allowance for doubtful accounts of $74 and $84, at June 30, 2013 and December 31, 2012, respectively	4,962	6,805
Inventories	32,837	28,949
Prepaid expenses and other current assets, including $635 and $605 with affiliates at June 30, 2013 and December 31, 2012, respectively	5,065	2,446
Total current assets	154,746	166,048
Property, plant, and equipment, net of accumulated depreciation	419,500	411,600
Intangible assets, net	28	30
Goodwill	40,969	40,969
Deferred financing costs, net	1,722	2,200
Other long-term assets, including $1,226 and $1,315 with affiliates at June 30, 2013 and December 31, 2012, respectively	2,233	2,107
Total assets	619,198	622,954
Current liabilities:
Accounts payable, including $3,450 and $3,220 with affiliates at June 30, 2013 and December 31, 2012, respectively	21,756	34,099
Personnel accruals, including $1,049 and $1,865 with affiliates at June 30, 2013 and December 31, 2012, respectively	2,980	4,931
Deferred revenue	1,505	965
Accrued expenses and other current liabilities, including $536 and $553 with affiliates at June 30, 2013 and December 31, 2012, respectively	5,438	9,480
Total current liabilities	31,679	49,475
Long-term liabilities:
Long-term debt, net of current portion	125,000	125,000
Other long-term liabilities, including $168 and $355 with affiliates at June 30, 2013 and December 31, 2012, respectively	1,422	2,286
Total long-term liabilities	126,422	127,286
Commitments and contingencies
Partners' capital:
Common unitholders, 73,074,945 and 73,065,143 units issued and outstanding at June 30, 2013 and December 31, 2012, respectively	463,171	448,943
General partner's interest	1	1
Accumulated other comprehensive loss	(2,075)	(2,751)
Total partners' capital	461,097	446,193
Total liabilities and partners' capital	$ 619,198	$ 622,954

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts	$ 74	$ 84
Prepaid expenses and other current assets, from affiliates	635	605
Other long-term assets, with affiliates	1,226	1,315
Accounts payable, due to affiliates	3,450	3,220
Personnel accruals, with affiliates	1,049	1,865
Accrued expenses and other current liabilities, with affiliates	536	553
Other long-term liabilities, with affiliates	$ 168	$ 355
Common unitholders, units issued (in units)	73,074,945	73,065,143
Common unitholders, units outstanding (in units)	73,074,945	73,065,143

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net sales	$ 88,834	$ 81,431	$ 170,245	$ 159,707
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	15,571	10,725	26,225	23,323
Direct operating expenses (exclusive of depreciation and amortization)	24,418	22,524	46,975	45,361
Selling, general and administrative expenses (exclusive of depreciation and amortization)	5,592	6,977	11,222	12,954
Depreciation and amortization	6,193	5,158	11,960	10,596
Total operating costs and expenses	51,774	45,384	96,382	92,234
Operating income	37,060	36,047	73,863	67,473
Other income (expense):
Interest expense and other financing costs (Note 12)	(1,675)	(1,020)	(2,955)	(2,223)
Interest income	24	65	54	98
Other income, net	46	28	55	34
Total other expense	(1,605)	(927)	(2,846)	(2,091)
Income before income tax expense	35,455	35,120	71,017	65,382
Income tax expense	18	32	27	50
Net income	$ 35,437	$ 35,088	$ 70,990	$ 65,332
Net income per common unit - basic (in dollars per unit)	$ 0.48	$ 0.48	$ 0.97	$ 0.89
Net income per common unit - diluted (in dollars per unit)	$ 0.48	$ 0.48	$ 0.97	$ 0.89
Weighted-average common units outstanding:
Basic (in units)	73,068	73,035	73,067	73,033
Diluted (in units)	73,230	73,194	73,232	73,195
Affiliates
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	$ 2,761	$ 2,532	$ 5,850	$ 5,522
Direct operating expenses (exclusive of depreciation and amortization)	1,205	448	2,208	829
Selling, general and administrative expenses (exclusive of depreciation and amortization)	4,153	5,218	8,372	9,037
Third parties
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	12,810	8,193	20,375	17,801
Direct operating expenses (exclusive of depreciation and amortization)	23,213	22,076	44,767	44,532
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 1,439	$ 1,759	$ 2,850	$ 3,917

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income	$ 35,437	$ 35,088	$ 70,990	$ 65,332
Other comprehensive income (loss):
Change in fair value of interest rate swap	201	(726)	155	(961)
Net loss reclassified into income on settlement of interest rate swap (Note 12)	263	234	521	465
Other comprehensive income (loss)	464	(492)	676	(496)
Total comprehensive income	$ 35,901	$ 34,596	$ 71,666	$ 64,836

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

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- Definition

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash flows from operating activities:
Net income	$ 70,990	$ 65,332
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	11,960	10,596
Allowance for doubtful accounts	(10)	(18)
Amortization of deferred financing costs	478	478
Loss on disposition of fixed assets	(33)	7
Share-based compensation - Affiliates	2,007	3,792
Share-based compensation	158	253
Change in assets and liabilities:
Accounts receivable	1,853	4,643
Inventories	(3,886)	597
Prepaid expenses and other current assets	(2,626)	(652)
Other long-term assets	(102)	(163)
Accounts payable	(373)	646
Deferred revenue	540	(4,648)
Accrued expenses and other current liabilities	(6,228)	(725)
Other long-term liabilities	(106)	(275)
Net cash provided by operating activities	74,622	79,863
Cash flows from investing activities:
Capital expenditures	(31,852)	(39,218)
Proceeds from sale of assets	33
Net cash used in investing activities	(31,819)	(39,218)
Cash flows from financing activities:
Distributions to common unitholders - Affiliates	(40,838)	(56,572)
Cash distribution to common unitholders - Non-affiliates	(17,760)	(24,565)
Redemption of common units	(171)	(89)
Net cash used in financing activities	(58,769)	(81,226)
Net decrease in cash and cash equivalents	(15,966)	(40,581)
Cash and cash equivalents, beginning of period	127,848	236,975
Cash and cash equivalents, end of period	111,882	196,394
Supplemental disclosures:
Cash paid for income taxes	28	35
Cash paid for interest, net of capitalized interest of $467 and $1,254 in 2013 and 2012, respectively	2,508	2,103
Non-cash investing and financing activities:
Accrual of construction in progress additions	$ (11,970)	$ (2,766)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
Capitalized interest	$ 467	$ 1,254

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - 6 months ended Jun. 30, 2013 - USD ($) $ in Thousands	Total	Common Units	General Partner Interest	Accumulated Other Comprehensive Income/(Loss)
Balance at Dec. 31, 2012	$ 446,193	$ 448,943	$ 1	$ (2,751)
Balance (in units) at Dec. 31, 2012		73,065,143
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(40,838)	$ (40,838)
Cash distributions to common unitholders - Non-affiliates	(17,760)	(17,760)
Share-based compensation - Affiliates	2,007	$ 2,007
Issuance of units under LTIP - Affiliates (in units)		16,886
Redemption of common units	(171)	$ (171)
Redemption of common units (in units)		(7,084)
Net income	70,990	$ 70,990
Net gains (losses) on interest rate swaps	676			676
Balance at Jun. 30, 2013	$ 461,097	$ 463,171	$ 1	$ (2,075)
Balance (in units) at Jun. 30, 2013		73,074,945

Formation of the Partnership, Organization and Nature of Business	6 Months Ended
	Jun. 30, 2013
Formation of the Partnership, Organization and Nature of Business
Formation of the Partnership, Organization and Nature of Business	(1) Formation of the Partnership, Organization and Nature of Business *Organization* CVR Partners, LP (referred to as "CVR Partners" or the "Partnership") is a Delaware limited partnership, formed in June 2007 by CVR Energy, Inc. (together with its subsidiaries, but excluding the Partnership and its subsidiary, "CVR Energy") to own Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"). CRNF is an independent producer and marketer of upgraded nitrogen fertilizer products sold in North America. CRNF operates a dual-train coke gasifier plant that produces high-purity hydrogen, most of which is subsequently converted to ammonia and upgraded to urea ammonium nitrate ("UAN"). CRNF produces and distributes nitrogen fertilizer products, which are used primarily by farmers to improve the yield and quality of their crops. CRNF's principal products are ammonia and UAN. These products are manufactured at CRNF's facility in Coffeyville, Kansas. CRNF's product sales are heavily weighted toward UAN and all of its products are sold on a wholesale basis. *CVR Energy Transaction Agreement* On April 18, 2012, CVR Energy entered into a Transaction Agreement (the "Transaction Agreement") with IEP Energy LLC and certain of its affiliates (collectively "IEP"). Pursuant to the Transaction Agreement, IEP offered (the "Offer") to purchase all of the issued and outstanding shares of CVR Energy's common stock (the "IEP Acquisition") for a price of $30.00 per share in cash, without interest, less any applicable withholding taxes, plus one non-transferable contingent cash payment ("CCP") right for each share which represents the contractual right to receive an additional cash payment per share if a definitive agreement for the sale of CVR Energy is executed on or before August 18, 2013 and such transaction closes. On May 7, 2012, IEP announced that control of CVR Energy had been acquired through the Offer. As of June 30, 2013, IEP owned approximately 82% of the shares of CVR Energy. *Operation of Partnership* Subsequent to the closing of the Partnership's initial public offering (the "Initial Public Offering"), in April 2011 and through May 27, 2013, public security holders held approximately 30% of the Partnership's common units and Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, held approximately 70% of the Partnership's common units and the general partner interest. On May 28, 2013, CRLLC completed a registered public offering (the "Secondary Offering") whereby CRLLC sold 12,000,000 of the Partnership's common units to the public at a price of $25.15 per unit. Additionally, the underwriters were granted an option to purchase 1,800,000 common units at the public offering price, which expired unexercised at the end of the option period. The net proceeds to CRLLC from the Secondary Offering were approximately $292.6 million, after deducting approximately $9.2 million in underwriting discounts and commissions. The Partnership did not receive any of the proceeds from the sale of common units by CRLLC. In connection with the Secondary Offering, the Partnership incurred approximately $0.5 million in offering costs. Subsequent to the closing of the Secondary Offering and as of June 30, 2013, public security holders held approximately 47% of the Partnership's common units and CRLLC held approximately 53% of the Partnership's common units and the general partner interest. CVR GP, LLC ("CVR GP" or the "general partner") manages and operates the Partnership. Common unitholders have only limited voting rights on matters affecting the Partnership. In addition, common unitholders have no right to elect the general partner's directors on an annual or continuing basis. The Partnership is operated by a combination of the general partner's senior management team and CVR Energy's senior management team pursuant to a services agreement among CVR Energy, CVR GP and the Partnership. In October 2007, the Partnership's partners at that time entered into an amended and restated limited partnership agreement setting forth their various rights and responsibilities. The Partnership also entered into a number of agreements with CVR Energy and CVR GP to regulate certain business relations between the Partnership and the other parties thereto. See Note 15 ("Related Party Transactions") for further discussion. In connection with the Initial Public Offering, certain of these agreements, including the amended and restated limited partnership agreement, were amended and/or restated.

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2013
Basis of Presentation
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements of CVR Partners are comprised of the operations of CRNF's nitrogen fertilizer business. The accompanying condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"), including Article 3 of Regulation S-X, "General Instructions as to Consolidated Financial Statements." These condensed consolidated financial statements should be read in conjunction with the December 31, 2012 audited consolidated financial statements and notes thereto included in CVR Partner's Annual Report on Form 10-K for the year ended December 31, 2012, which was filed with the SEC on March 1, 2013. The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy incurred on behalf of the Partnership. These related party transactions are governed by the amended and restated services agreement originally entered into in October 2007. See Note 15 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs. The amounts charged or allocated to the Partnership are not necessarily indicative of the cost that the Partnership would have incurred had it operated as an independent entity. In the opinion of the Partnership's management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of June 30, 2013 and December 31, 2012, the results of operations and comprehensive income of the Partnership for the three and six months ended June 30, 2013 and 2012, the cash flows of the Partnership for the six months ended June 30, 2013 and 2012 and the changes in partners' capital for the Partnership for the six month period ended June 30, 2013. The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that reflect the reported amounts of assets, liabilities, revenues and expenses. Actual results could differ from those estimates. Results of operations and cash flows are not necessarily indicative of the results that will be realized for the year ending December 31, 2013 or any other interim period.

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2013
Recent Accounting Pronouncements
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements In February 2013, the FASB issued ASU No. 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). ASU 2013-02 requires the Partnership to present information about reclassification adjustments from accumulated other comprehensive income in the financial statements in a single footnote or parenthetically on the face of the financial statements based on the source and the income statement line items affected by the reclassification. The standard is effective for interim and annual periods beginning January 1, 2013 and has been applied prospectively. The Partnership adopted this standard as of January 1, 2013. The adoption of this standard expanded the Partnership's condensed consolidated financial statement footnote disclosures.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details

Share-Based Compensation

6 Months Ended

Jun. 30, 2013

Share-Based Compensation

Share-Based Compensation

(4) Share-Based Compensation

Certain employees of CRNF and employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy participate in equity compensation plans of CVR Partners' affiliates. Accordingly, CVR Partners has recorded compensation expense for these plans in accordance with Staff Accounting Bulletin, or SAB Topic 1-B "Allocations of Expenses and Related Disclosures in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity" and in accordance with guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. All compensation expense related to these plans for full-time employees of CVR Partners has been allocated 100% to CVR Partners. For employees covered by the services agreement with CVR Energy, the Partnership records share-based compensation relative to the percentage of time spent by each employee providing services to the Partnership as compared to the total calculated share-based compensation by CVR Energy. The Partnership is not responsible for payment of CVR Energy's share-based compensation and all expense amounts are reflected as an increase or decrease to Partners' Capital.

Long-Term Incentive Plan—CVR Energy

CVR Energy has a Long-Term Incentive Plan ("CVR Energy LTIP") that permits the grant of options, stock appreciation rights, restricted shares, restricted share units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of June 30, 2013, only grants of restricted stock units under the CVR Energy LTIP remain unvested. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy's or its subsidiaries' (including CRNF) employees, officers, consultants and directors.

Restricted Shares

Through the CVR Energy LTIP, shares of restricted common stock and restricted stock units (collectively "restricted shares") have been granted to employees of CVR Energy and CRNF. Restricted shares, when granted, were historically valued at the closing market price of CVR Energy's common stock on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the common stock. These restricted shares generally vest over a three-year period.

The Transaction Agreement, as described in Note 1 ("Formation of the Partnership, Organization and Nature of Business"), triggered a modification to the treatment of outstanding restricted shares under the CVR Energy LTIP. Pursuant to the Transaction Agreement, all restricted shares scheduled to vest in 2012 were converted to restricted stock units whereby the recipient received cash settlement of the offer price of $30.00 per share in cash plus one CCP upon vesting. Restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards will be settled in cash upon vesting in an amount equal to the lesser of the offer price or the fair market value as determined at the most recent valuation date of December 31 of each year. As a result of the modification, additional share-based compensation of $1.9 million was recorded by the Partnership during the three months ended June 30, 2012 to revalue unvested shares to fair value upon modification. For awards vesting subsequent to 2012, the awards will be remeasured at each subsequent reporting date until they vest.

In December 2012, restricted stock units were granted to certain employees of CVR Energy and its subsidiaries. The non-vested restricted stock units are expected to vest over three years with one-third of the award vesting each year with the exception of awards granted to certain executive officers of CVR Energy which vest over one year. Each restricted stock unit represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of CVR Energy's common stock, plus (b) the cash value of all dividends declared and paid per share of CVR Energy's common stock from the grant date to and including the vesting date. The awards will be remeasured at each subsequent reporting date until they vest.

Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2013, there was approximately $1.5 million of total unrecognized compensation cost related to restricted shares to be recognized over a weighted-average period of approximately 0.7 years. Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that occur from time to time. The unrecognized compensation expense has been determined by the number of restricted shares and respective allocation percentage for individuals for whom, as of June 30, 2013, compensation expense has been allocated to the Partnership. Compensation expense recorded for the three months ended June 30, 2013 and 2012, related to the restricted shares, was approximately $0.5 million and $2.4 million, respectively. Compensation expense recorded for the six months ended June 30, 2013 and 2012, related to the restricted shares, was approximately $1.2 million and $3.0 million, respectively.

Long-Term Incentive Plan—CVR Partners

In connection with CVR Partners' Initial Public Offering, the board of directors of CVR Partners' general partner adopted the CVR Partners, LP Long-Term Incentive Plan ("CVR Partners LTIP"). Individuals who are eligible to receive awards under the CVR Partners LTIP include (1) employees of the Partnership and its subsidiaries, (2) employees of the general partner and (3) members of the board of directors of the general partner. The CVR Partners LTIP provides for the grant of options, unit appreciation rights, distribution equivalent rights, restricted units, phantom units and other unit-based awards, each in respect of common units. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000.

Through the CVR Partners LTIP, phantom and common units have been awarded to employees of the Partnership and the general partner and to members of the board of directors of the general partner. Phantom unit awards made to employees and members of the board of directors of the general partner are considered a non-employee equity based award and are required to be marked-to-market each reporting period until they vest. Awards to employees of the Partnership and the general partner vest over a three year period and awards to members of the board of directors of the general partner generally vest immediately on the grant date.

In December 2012, the board of directors of the general partner approved an amendment to modify the terms of certain phantom unit awards previously granted to employees of the Partnership and its subsidiaries. Prior to the amendment, the phantom units, when granted, were valued at the closing market price of the Partnership's common units on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the units.

The amendment triggered a modification to the awards by providing that the phantom units would be settled in cash rather than common units of the Partnership. For awards vesting subsequent to the amendment, the awards will be remeasured at each subsequent reporting date until they vest. As a result of the modification of the awards, the classification changed from equity-classified awards to liability-classified awards.

A summary of the common units and phantom units (collectively "Units") activity during the six months ended June 30, 2013 is presented below:

			Weighted-Average Grant Date Fair Value

Non-vested at December 31, 2012	201,812		$	23.70
Granted	—			—
Vested	(16,886	)		19.74
Forfeited	—			—

Non-vested at June 30, 2013	184,926		$	24.06

Unrecognized compensation expense associated with the unvested phantom units at June 30, 2013 was approximately $2.1 million and is expected to be recognized over a weighted average period of 1.2 years. Compensation expense recorded for the three months ended June 30, 2013 and 2012 related to the awards under the CVR Partners LTIP was approximately $0.4 million and $0.4 million, respectively. Compensation expense recorded for the six months ended June 30, 2013 and 2012 related to the awards under the CVR Partners LTIP was approximately $1.0 million and $1.1 million, respectively. Compensation expense related to the awards issued to employees and members of the board of directors of the general partner under the CVR Partners LTIP has been recorded in direct operating expenses (exclusive of depreciation and amortization)—affiliates or selling, general and administrative expenses (exclusive of depreciation and amortization)—affiliates, as applicable. As of June 30, 2013, the Partnership has a liability of $0.4 million for unvested phantom unit awards related to employees of the Partnership and its subsidiaries, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Inventories

6 Months Ended

Jun. 30, 2013

Inventories

Inventories

(5) Inventories

Inventories consist of fertilizer products which are valued at the lower of first-in, first-out ("FIFO") cost, or market. Inventories also include raw materials, catalysts, parts and supplies, which are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs.

Inventories consisted of the following:

	June 30, 2013		December 31, 2012

	(in thousands)
Finished goods	$	6,464	$	5,234
Raw materials and precious metals		10,491		7,038
Parts and supplies		15,882		16,677

	$	32,837	$	28,949

Property, Plant, and Equipment

6 Months Ended

Jun. 30, 2013

Property, Plant, and Equipment

Property, Plant, and Equipment

(6) Property, Plant, and Equipment

A summary of costs for property, plant, and equipment is as follows:

	June 30, 2013		December 31, 2012

	(in thousands)
Land and improvements	$	4,815	$	2,611
Buildings and improvements		1,613		1,223
Machinery and equipment		533,758		403,682
Automotive equipment		357		357
Furniture and fixtures		358		343
Railcars		7,995		2,496
Construction in progress		14,099		132,428

		562,995	$	543,140
Less: Accumulated depreciation		143,495		131,540

Total net, property, plant and equipment	$	419,500	$	411,600

Capitalized interest recognized as a reduction of interest expense for the three months ended June 30, 2013 and 2012 totaled approximately $0.1 million and $0.7 million, respectively. Capitalized interest recognized as a reduction of interest expense for the six months ended June 30, 2013 and 2012 totaled approximately $0.5 million and $1.3 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Partners' Capital and Partnership Distributions	6 Months Ended
Partners' Capital and Partnership Distributions	Jun. 30, 2013
Partners' Capital and Partnership Distributions
Partners' Capital and Partnership Distributions	(7) Partners' Capital and Partnership Distributions The Partnership has two types of partnership interests outstanding: • common units; and • a general partner interest, which is not entitled to any distributions, and which is held by the general partner. At June 30, 2013, the Partnership had a total of 73,074,945 common units issued and outstanding, of which 38,920,000 common units were owned by CRLLC, representing approximately 53% of the total Partnership units outstanding. The board of directors of the Partnership's general partner has adopted a policy for the Partnership to distribute all available cash generated on a quarterly basis. Cash distributions will be made to the common unitholders of record on the applicable record date, generally within 60 days after the end of each quarter. Available cash for each quarter will be determined by the board of directors of the general partner following the end of such quarter. Available cash for each quarter will generally begin with Adjusted EBITDA reduced for cash needed for net interest expense (excluding capitalized interest) and debt service and other contractual obligations, maintenance capital expenditures and, to the extent applicable, major scheduled turnaround expense incurred and reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate, if any. Available cash for distributions may be increased by previously established cash reserves, if any, at the discretion of the board of directors of our general partner. During the three and six month periods ended June 30, 2013, the Partnership paid cash distributions to the unitholders of approximately $44.6 million and $58.6 million, respectively, representing a $0.192 per unit distribution for the quarter ended December 31, 2012, and a $0.610 per unit distribution for the quarter ended March 31, 2013.

- Definition

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

+ References + Details

Net Income Per Common Unit

6 Months Ended

Jun. 30, 2013

Net Income Per Common Unit

Net Income Per Common Unit

(8) Net Income Per Common Unit

The Partnership's net income is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income per common unit is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to phantom units and unvested common units granted under the CVR Partners LTIP. The common units issued during the period are included on a weighted-average basis for the days in which they were outstanding.

The following table illustrates the Partnership's calculation of net income per common unit (in thousands, except per unit information):

	Three Months Ended June 30,				Six Months Ended June 30,

	2013		2012		2013		2012
Net income	$	35,437	$	35,088	$	70,990	$	65,332

Net income per common unit, basic	$	0.48	$	0.48	$	0.97	$	0.89

Net income per common unit, diluted	$	0.48	$	0.48	$	0.97	$	0.89

Weighted-average common units outstanding, basic		73,068		73,035		73,067		73,033

Weighted-average common units outstanding, diluted		73,230		73,194		73,232		73,195

Cost Classifications	6 Months Ended
Cost Classifications	Jun. 30, 2013
Cost Classifications
Cost Classifications	(9) Cost Classifications Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, and environmental compliance costs as well as chemical and catalyst and other direct operating expenses. Direct operating expenses also include allocated non-cash share-based compensation expense from CVR Energy, as discussed in Note 4 ("Share-Based Compensation"). Direct operating expenses exclude depreciation and amortization of approximately $6.1 million and $5.1 million for the three months ended June 30, 2013 and 2012, respectively. For the six months ended June 30, 2013 and 2012, direct operating expenses exclude depreciation and amortization of approximately $11.9 million and $10.5 million, respectively.

Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2013

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

(10) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:

	June 30, 2013		December 31, 2012

	(in thousands)
Property taxes	$	1,864	$	7,116
Other current liabilities (interest rate swap)		852		862
Accrued interest		469		500
Other accrued expenses and liabilities(1)		2,253		1,002

	$	5,438	$	9,480

(1): Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC ("CRRM"), a related party, under the feedstock and shared services agreement. See Note 15 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Credit Facility	6 Months Ended
Credit Facility	Jun. 30, 2013
Credit Facility
Credit Facility	(11) Credit Facility Concurrently with the closing of the Initial Public Offering, on April 13, 2011, CRNF as borrower and CVR Partners, as guarantor, entered into a credit facility with a group of lenders including Goldman Sachs Lending Partners LLC, as administrative and collateral agent. The credit facility includes a term loan facility of $125.0 million and a revolving credit facility of $25.0 million with an uncommitted incremental facility of up to $50.0 million. No amounts were outstanding under the revolving credit facility at June 30, 2013. There is no scheduled amortization and the credit facility matures in April 2016. The revolving credit facility is used to finance on-going working capital, capital expenditures, letters of credit issuances and general needs of the Partnership. Borrowings under the credit facility bear interest at either a Eurodollar rate or a base rate plus in either case a margin based on a pricing grid determined by the trailing four quarter leverage ratio. The margin for borrowings under the credit facility ranges from 3.50% to 4.25% for Eurodollar loans and 2.50% to 3.25% for base rate loans. Currently, the interest rate is either the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. Under its terms, the lenders under the credit facility were granted a first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CVR Partners and CRNF. The credit facility requires CVR Partners to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, and the Partnership's ability to dispose of assets, make restricted payments, investments or acquisitions, enter into sale-leaseback transactions or enter into affiliate transactions. The credit facility provides that the Partnership can make distributions to holders of the Partnership's common units provided the Partnership is in compliance with its leverage ratio and interest coverage ratio covenants on a pro forma basis after giving effect to such distribution and there is no default or event of default under the facility. As of June 30, 2013, CRNF was in compliance with the covenants contained in the credit facility.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Interest Rate Swap	6 Months Ended
Interest Rate Swap	Jun. 30, 2013
Interest Rate Swap
Interest Rate Swap	(12) Interest Rate Swap On June 30 and July 1, 2011, CRNF entered into two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of its $125.0 million floating rate term debt which matures in April 2016. See Note 11 ("Credit Facility"). The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expire on February 12, 2016, totals $62.5 million (split evenly between the two agreement dates). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF will receive a floating rate based on three month LIBOR and pay a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF will receive a floating rate based on three month LIBOR and pay a fixed rate of 1.975%. Both swap agreements are settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR as calculated under the credit agreement. At June 30, 2013, the effective rate was approximately 4.58%. The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) ("AOCI"), and will be reclassified into interest expense when the interest rate swap transaction affects earnings. The ineffective portion of the gain or loss will be recognized immediately in current interest expense. The realized loss on the interest rate swap reclassified from AOCI into interest expense and other financing costs on the Condensed Consolidated Statements of Operations was $0.3 million and $0.2 million for the three months ended June 30, 2013 and 2012, respectively, and $0.5 million and $0.5 million for the six months ended June 30, 2013 and 2012, respectively. The interest rate swap agreements held by the Partnership also provide for the right to setoff. However, as the interest rate swaps are in a liability position, there are no amounts offset in the Condensed Consolidated Balance Sheets as of June 30, 2013 and December 31, 2012.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2013
Income Taxes
Income Taxes	(13) Income Taxes CVR Partners is treated as a partnership for U.S. federal income tax purposes. Generally, each common unitholder is required to take into account its respective share of CVR Partners' income, gains, loss and deductions. The Partnership is not subject to income taxes, except for a franchise tax in the state of Texas. The income tax liability of the common unitholders is not reflected in the condensed consolidated financial statements of the Partnership.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies

Commitments and Contingencies

(14) Commitments and Contingencies

Leases and Unconditional Purchase Obligations

The minimum required payments for the Partnership's operating leases and unconditional purchase obligations are as follows:

	Operating Leases		Unconditional Purchase Obligations(1)

	(in thousands)
Six months ending December 31, 2013	$	2,679	$	10,210
Year ending December 31, 2014		5,412		14,335
Year ending December 31, 2015		5,190		13,538
Year ending December 31, 2016		4,765		13,782
Year ending December 31, 2017		2,826		14,030
Thereafter		6,931		105,441

	$	27,803	$	171,336

(1): The Partnership's purchase obligation for pet coke from CVR Refining has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

CRNF leases railcars and facilities under long-term operating leases. Lease expense for the three months ended June 30, 2013 and 2012 totaled approximately $1.0 million and $1.1 million, respectively. Lease expense for the six months ended June 30, 2013 and 2012 totaled approximately $2.4 million and $2.1 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CRNF's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire.

CRNF has an agreement with the City of Coffeyville (the "City") pursuant to which it must make a series of future payments for the supply, generation and transmission of electricity based upon agreed upon rates. This agreement expires on July 1, 2019.

During 2005, CRNF entered into the Amended and Restated On-Site Product Supply Agreement with The BOC Group, Inc. (as predecessor in interest to Linde LLC). Pursuant to the agreement, which expires in 2020, CRNF is required to take as available and pay approximately $300,000 per month, which amount is subject to annual inflation adjustments, for the supply of oxygen and nitrogen to the fertilizer operation. Expenses associated with this agreement are included in direct operating expenses (exclusive of depreciation and amortization) and for each of the three months ended June 30, 2013 and 2012 totaled approximately $1.0 million. For the six months ended June 30, 2013 and 2012, these expenses totaled approximately $2.0 million and $2.2 million, respectively.

The Partnership entered into a pet coke supply agreement with HollyFrontier Corporation which became effective on March 1, 2012. The initial term ends in December 2013 and the agreement is subject to renewal. Expenses related to the pet coke supply agreement totaled approximately $0.8 million and $1.8 million for the three months ended June 30, 2013 and 2012, respectively, which are recorded in cost of product sold (exclusive of depreciation and amortization). For the six months ended June 30, 2013 and 2012, these expenses totaled approximately $2.2 million and $2.3 million, respectively.

Litigation

From time to time, the Partnership is involved in various lawsuits arising in the normal course of business, including matters such as those described below under "Environmental, Health, and Safety ("EHS") Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. Management believes the Partnership has accrued for losses for which it may ultimately be responsible. It is possible that management's estimates of the outcomes will change within the next year due to uncertainties inherent in litigation and settlement negotiations. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the Partnership's results of operations or financial condition. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters are accurate.

CRNF received a ten year property tax abatement from Montgomery County, Kansas in connection with the construction of the nitrogen fertilizer plant that expired on December 31, 2007. In connection with the expiration of the abatement, the county reclassified and reassessed CRNF's nitrogen fertilizer plant for property tax purposes. The reclassification and reassessment resulted in an increase in CRNF's annual property tax expense by an average of approximately $10.7 million per year for the years ended December 31, 2008 and 2009, $11.7 million for the year ended December 31, 2010, $11.4 million for the year ended December 31, 2011, and $11.3 million for the year ended December 31, 2012. CRNF protested the classification and resulting valuation for each of those years to the Kansas Court of Tax Appeals ("COTA"), followed by an appeal to the Kansas Court of Appeals. However, CRNF fully accrued and paid the property taxes the county claimed were owed for the years ended December 31, 2008 through 2012.

On February 25, 2013, Montgomery County and CRNF agreed to a settlement for tax years 2009 through 2012, which will lower CRNF's property taxes by about $10.5 million per year for tax years 2013 through 2016 based on current mill levy rates. In addition, the settlement provides that Montgomery County will support CRNF's application before COTA for a ten year tax exemption for the UAN expansion. Finally, the settlement provides that CRNF will continue its appeal of the 2008 reclassification and reassessment. CRNF has estimated and accrued property taxes for the three and six months ended June 30, 2013 based on the lower rates resulting from the settlement.

Environmental, Health, and Safety ("EHS") Matters

CRNF is subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries. All liabilities are monitored and adjusted regularly as new facts emerge or changes in law or technology occur.

CRNF owns and operates a facility utilized for the manufacture of nitrogen fertilizers. Therefore, CRNF has exposure to potential EHS liabilities related to past and present EHS conditions at this location.

From time to time, the United States Environmental Protection Agency ("EPA") has conducted inspections and issued information requests to CRNF with respect to CRNF's compliance with the Clean Air Act's "Risk Management Program" and the release reporting requirements under the Comprehensive Environmental Response, Compensation, and Liability Act and the Emergency Planning and Community Right-to-Know Act. These previous investigations have resulted in the issuance of preliminary findings regarding CRNF's compliance status. In the fourth quarter of 2010, following CRNF's reported release of ammonia from its cooling water system and the rupture of its UAN vessel (which released ammonia and other regulated substances) the EPA conducted its most recent inspection and issued an additional request for information to CRNF. The EPA has not made any formal claims against CRNF and CRNF has not accrued for any liability associated with the investigations or releases.

Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate.

EHS expenditures are capitalized when such expenditures are expected to result in future economic benefits. EHS capital expenditures for the three months ended June 30, 2013 and 2012 were approximately $12,000 and $33,000, respectively. EHS capital expenditures for the six months ended June 30, 2013 and 2012 were approximately $12,000 and $0.2 million, respectively. These expenditures were incurred to improve the environmental compliance and efficiency of the operations. CRNF believes it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described above or other EHS matters which may develop in the future will not have a material adverse effect on the business, financial condition, or results of operations of the Partnership.

- Definition

The entire disclosure for commitments and contingencies.

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+ Details

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2013
Related Party Transactions
Related Party Transactions	(15) Related Party Transactions *Related Party Agreements* In connection with the formation of CVR Partners and the initial public offering of CVR Energy in October 2007, CVR Partners and CRNF entered into several agreements with CVR Energy and its subsidiaries (including CRRM) that govern the business relations among CVR Partners, its general partner and CRNF on the one hand, and CVR Energy and its subsidiaries, on the other hand. Certain of the agreements described below were amended and restated on April 13, 2011 in connection with CVR Partners' Initial Public Offering. Amounts owed to CVR Partners and CRNF from CVR Energy and its subsidiaries with respect to these agreements are included in prepaid expenses and other current assets, and other long-term assets, on the Condensed Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Partners and CRNF with respect to these agreements are included in accounts payable, accrued expenses and other current liabilities, and other long-term liabilities, on the Partnership's Condensed Consolidated Balance Sheets. CVR Refining, LP (the "Refining Partnership"), an affiliate of the Partnership, completed its initial public offering (the "Refining Partnership IPO") on January 23, 2013. CVR Energy currently indirectly owns the general partner of the Refining Partnership and the majority of the Refining Partnership's outstanding common units. Although certain of CVR Energy's subsidiaries that are parties to the related party agreements discussed below were contributed to the Refining Partnership in connection with the Refining Partnership's IPO and are now subsidiaries of the Refining Partnership, the Refining Partnership IPO had no impact on the Partnership's business relations with these subsidiaries. *Feedstock and Shared Services Agreement* CRNF entered into a feedstock and shared services agreement with CRRM under which the two parties provide feedstock and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's nitrogen fertilizer plant. Pursuant to the feedstock and shared services agreement, CRNF and CRRM have the obligation to transfer excess hydrogen to one another. Net monthly sales of hydrogen to CRRM have been reflected as net sales for CVR Partners. Net monthly receipts of hydrogen from CRRM have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Partners. For the three months ended June 30, 2013 and 2012, the net sales generated from the sale of hydrogen to CRRM were approximately $4.0 million and $0, respectively. For the six months ended June 30, 2013 and 2012, the net sales generated from the sale of hydrogen to CRRM were approximately $4.0 million and $5.7 million, respectively. For each of the three months ended June 30, 2013 and 2012, CVR Partners also recognized $0.1 million of cost of product sold (exclusive of depreciation and amortization) related to the transfer of excess hydrogen from the Coffeyville refinery. For the six months ended June 30, 2013 and 2012, CVR Partners recognized $0.3 million and $0.1 million of cost of product sold (exclusive of depreciation and amortization) related to the transfer of excess hydrogen from the Coffeyville refinery. At June 30, 2013 and December 31, 2012, there were approximately $0.4 million and $0.2 million, respectively, of receivables included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with unpaid balances related to hydrogen sales. The agreement provides that both parties must deliver high-pressure steam to one another under certain circumstances. Net payments recorded in direct operating expenses during the three months ended June 30, 2013 and 2012 were $21,000 and $9,000, respectively, related to high-pressure steam. Net payments recorded in direct operating expenses during the six months ended June 30, 2013 and 2012 were $18,000 and $44,000, respectively, related to high-pressure steam. Reimbursements or paid amounts for each period on a gross basis were nominal. CRNF is also obligated to make available to CRRM any nitrogen produced by the Linde air separation plant that is not required for the operation of the nitrogen fertilizer plant, as determined by CRNF in a commercially reasonable manner. Reimbursed direct operating expenses associated with nitrogen for the three months ended June 30, 2013 and 2012, were approximately $0.1 million and $0.4 million, respectively. Reimbursed direct operating expenses associated with nitrogen for the six months ended June 30, 2013 and 2012, were approximately $0.3 million and $0.9 million, respectively. No amounts were paid by CRNF to CRRM for any of the periods presented. The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. CRNF receives the benefit of eliminating a waste gas stream and recovers the fuel value of the tail gas system. For the three months ended June 30, 2013 and 2012, there were net sales of approximately $0 and $8,000, respectively, generated from the sale of tail gas to CRRM. For the six months ended June 30, 2013 and 2012, there were net sales of approximately $32,000 and $34,000, respectively, generated from the sale of tail gas to CRRM. In April 2011, in connection with the tail gas stream, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF agreed to pay CRRM the cost of installing the pipe over the next three years and, in 2014, provide an additional 15% to cover the cost of capital. At June 30, 2013 and December 31, 2012, there were assets of approximately $0.2 million and $0.2 million included in other current assets, approximately $1.2 million and $1.3 million included in other non-current assets, an offset liability of approximately $0.4 million and $0.5 million in other current liabilities and approximately $0.2 million and $0.4 million of other non-current liabilities in the Condensed Consolidated Balance Sheets. The agreement also provides that both CRNF and CRRM must deliver instrument air to one another in some circumstances. CRNF must make instrument air available for purchase by CRRM at a minimum flow rate, to the extent produced by the Linde air separation plant and available to it. The price for such instrument air is $18,000 per month, prorated according to the number of days of use per month, subject to certain adjustments, including adjustments to reflect changes in the Partnership's electric bill. To the extent that instrument air is not available from the Linde air separation plant and is available from CRRM, CRRM is required to make instrument air available to the Partnership for purchase at a price of $18,000 per month, prorated according to the number of days of use per month, subject to certain adjustments, including adjustments to reflect changes in CRRM's electric bill. There were no reimbursed direct operating expenses related to instrument air recorded for the three and six months ended June 30, 2013 and 2012. CRNF also provided finished product tank capacity to CRRM under the agreement. Approximately $0.1 million and $0 was reimbursed by CRRM for the use of tank capacity for the three months ended June 30, 2013 and 2012, respectively. Approximately $0.2 million and $0.1 million were reimbursed by CRRM for the use of tank capacity for the six months ended June 30, 2013 and 2012, respectively. These reimbursements were recorded as reductions to direct operating expenses. When CRNF retains excess sulfur from its operations, CRRM agrees to handle such sulfur in exchange for a fee payable to transport, store and sell the excess sulfur when possible. CRRM reimburses CRNF for any excess in the sales price of the sulfur above their costs. Approximately $31,000 and $65,000 were reimbursed by CRRM for the sale of excess sulfur for the three and six months ended June 30, 2013. There were no reimbursements in 2012. These reimbursements were recorded as reductions to direct operating expenses. The agreement has an initial term of 20 years, which will be automatically extended for successive five year renewal periods. Either party may terminate the agreement, effective upon the last day of a term, by giving notice no later than three years prior to a renewal date. The agreement will also be terminable by mutual consent of the parties or if one party breaches the agreement and does not cure within applicable cure periods and the breach materially and adversely affects the ability of the terminating party to operate its facility. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. At June 30, 2013 and December 31, 2012, receivables of $34,000 and $0.2 million, respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated for amounts yet to be received related to components of the feedstock and shared services agreement other than amounts related to hydrogen sales and pet coke purchases. At June 30, 2013 and December 31, 2012, payables of $0.8 million and $0.4 million, respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with unpaid balances related to components of the feedstock and shared services agreement, other than amounts related to hydrogen sales and pet coke purchases. *Coke Supply Agreement* CRNF entered into a coke supply agreement with CRRM pursuant to which CRRM supplies CRNF with pet coke. This agreement provides that CRRM must deliver to CRNF during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke produced at CRRM's Coffeyville, Kansas petroleum refinery or (ii) 500,000 tons of pet coke. CRNF is also obligated to purchase this annual required amount. If during a calendar month CRRM produces more than 41,667 tons of pet coke, then CRNF will have the option to purchase the excess at the purchase price provided for in the agreement. If CRNF declines to exercise this option, CRRM may sell the excess to a third party. CRNF obtains most (over 70% on average during the last five years) of the pet coke it needs from CRRM's adjacent crude oil refinery pursuant to the pet coke supply agreement, and procures the remainder on the open market. The price CRNF pays pursuant to the pet coke supply agreement is based on the lesser of a pet coke price derived from the price received for UAN, or the UAN-based price, and a pet coke price index. The UAN-based price begins with a pet coke price of $25 per ton based on a price per ton for UAN (exclusive of transportation cost), or netback price, of $205 per ton, and adjusts up or down $0.50 per ton for every $1.00 change in the netback price. The UAN-based price has a ceiling of $40 per ton and a floor of $5 per ton. CRNF will pay any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. CRNF is entitled to offset any amount payable for the pet coke against any amount due from CRRM under the feedstock and shared services agreement between the parties. The agreement has an initial term of 20 years and will be automatically extended for successive five year renewal periods. Either party may terminate the agreement by giving notice no later than three years prior to a renewal date. The agreement is also terminable by mutual consent of the parties or if a party breaches the agreement and does not cure within applicable cure periods. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. Cost of pet coke associated with the transfer of pet coke from CRRM to CRNF was approximately $2.5 million and $2.3 million for the three months ended June 30, 2013 and 2012, respectively. For the six months ended June 30, 2013 and 2012, cost of pet coke associated with the transfer of pet coke from CRRM to CRNF was approximately $5.1 million and $5.2 million, respectively. Payables of $1.0 million and $0.6 million related to the coke supply agreement were included in accounts payable on the Condensed Consolidated Balance Sheets at June 30, 2013 and December 31, 2012, respectively. *Terminal Operating and Lease Agreement* On May 4, 2012, CRNF entered into an operating and lease agreement with Coffeyville Resources Terminal, LLC ("CRT"), under which it leases CRT's premises located at Phillipsburg, Kansas which it uses as a UAN terminal. The initial term of the agreement will expire in May 2032, provided, however, that CRNF may terminate the lease at any time during the initial term by providing 180 days prior written notice. In addition, this agreement will automatically renew for successive five-year terms, provided that CRNF may terminate the agreement during any renewal term with at least 180 days written notice. CRNF will pay CRT $1.00 per year for rent, $4.00 per ton of UAN placed into the terminal and $4.00 per ton of UAN taken out of the terminal. For the three and six months ended June 30, 2013, expense incurred related to the terminal operating and lease agreement totaled approximately $48,000 and $55,000, respectively. No amounts were incurred during the three and six months ended June 30, 2012. *Lease Agreement* CRNF entered into a lease agreement with CRRM under which it leases certain office and laboratory space. The initial term of the lease will expire in October 2017, provided, however, that CRNF may terminate the lease at any time during the initial term by providing 180 days prior written notice. In addition, CRNF has the option to renew the lease agreement for up to five additional one-year periods by providing CRRM with notice of renewal at least 60 days prior to the expiration of the then existing term. For each of the three months ended June 30, 2013 and 2012, expense incurred related to the use of the office and laboratory space totaled approximately $26,000. For the six months ended June 30, 2013 and 2012, expense incurred related to the use of the office and laboratory space totaled approximately $53,000 and $52,000, respectively. At June 30, 2013 and December 31, 2012, payables of $8,000 and $0, respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with unpaid balances related to the lease agreement. *Environmental Agreement* CRNF entered into an environmental agreement with CRRM which provides for certain indemnification and access rights in connection with environmental matters affecting the Coffeyville, Kansas refinery and the nitrogen fertilizer plant. Generally, both CRNF and CRRM have agreed to indemnify and defend each other and each other's affiliates against liabilities associated with certain hazardous materials and violations of environmental laws that are a result of or caused by the indemnifying party's actions or business operations. This obligation extends to indemnification for liabilities arising out of off-site disposal of certain hazardous materials. Indemnification obligations of the parties will be reduced by applicable amounts recovered by an indemnified party from third parties or from insurance coverage. The agreement provides for indemnification in the case of contamination or releases of hazardous materials that were present but unknown at the time the agreement was entered into to the extent such contamination or releases were identified in reasonable detail through October 2012. The agreement further provides for indemnification in the case of contamination or releases which occur subsequent to the execution of the agreement. The term of the agreement is for at least 20 years, or for so long as the feedstock and shared services agreement is in force, whichever is longer. *Services Agreement* CVR Partners obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR GP and CVR Energy. Under this agreement, the Partnership's general partner has engaged CVR Energy to conduct a substantial portion of its day-to-day business operations. CVR Energy provides CVR Partners with the following services under the agreement, among others: • services from CVR Energy's employees in capacities equivalent to the capacities of corporate executive officers, except that those who serve in such capacities under the agreement shall serve the Partnership on a shared, part-time basis only, unless the Partnership and CVR Energy agree otherwise; • administrative and professional services, including legal, accounting services, human resources, insurance, tax, credit, finance, government affairs and regulatory affairs; • management of the Partnership's property and the property of its operating subsidiary in the ordinary course of business; • recommendations on capital raising activities to the board of directors of the Partnership's general partner, including the issuance of debt or equity interests, the entry into credit facilities and other capital market transactions; • managing or overseeing litigation and administrative or regulatory proceedings, establishing appropriate insurance policies for the Partnership and providing safety and environmental advice; • recommending the payment of distributions; and • managing or providing advice for other projects, including acquisitions, as may be agreed by CVR Energy and the Partnership's general partner from time to time. As payment for services provided under the agreement, the Partnership, its general partner or CRNF must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, other than administrative personnel, who provide the Partnership services under the agreement on a full-time basis, but excluding share-based compensation; (ii) a prorated share of costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, including administrative personnel, who provide the Partnership services under the agreement on a part-time basis, but excluding share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges. Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days' notice and either CVR Energy or the Partnership's general partner may terminate the agreement upon at least 180 days' notice, but not more than one year's notice. Furthermore, the Partnership's general partner may terminate the agreement immediately if CVR Energy becomes bankrupt or dissolves or commences liquidation or winding-up procedures. In order to facilitate the carrying out of services under the agreement, CVR Partners and CVR Energy have granted one another certain royalty-free, non-exclusive and non-transferable rights to use one another's intellectual property under certain circumstances. Net amounts incurred under the services agreement for the three months ended June 30, 2013 and 2012 were approximately $3.6 million and $2.5 million, respectively. Of these charges approximately $2.5 million and $1.8 million, respectively, are included in selling, general and administrative expenses (exclusive of depreciation and amortization). In addition, $1.1 million and $0.7 million, respectively, are included in direct operating expenses (exclusive of depreciation and amortization). Net amounts incurred under the services agreement for the six months ended June 30, 2013 and 2012 were approximately $6.9 million and $5.0 million, respectively. Of these charges approximately $4.6 million and $3.5 million, respectively, are included in selling, general and administrative expenses (exclusive of depreciation and amortization). In addition, $2.3 million and $1.5 million, respectively, are included in direct operating expenses (exclusive of depreciation and amortization). For services performed in connection with the services agreement, the Partnership recognized personnel costs of $1.0 million and $0.8 million, respectively, for the three months ended June 30, 2013 and 2012. For services performed in connection with the services agreement, the Partnership recognized personnel costs of $2.0 million and $1.6 million, respectively, for the six months ended June 30, 2013 and 2012. At June 30, 2013 and December 31, 2012, payables of $1.7 million and $2.2 million, respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. *GP Services Agreement* The Partnership is party to a GP Services Agreement dated November 29, 2011 between the Partnership, CVR GP and CVR Energy. This agreement allows CVR Energy to engage CVR GP, in its capacity as the Partnership's general partner, to provide CVR Energy with (i) business development and related services and (ii) advice or recommendations for such other projects as may be agreed between the Partnership's general partner and CVR Energy from time to time. As payment for services provided under the agreement, CVR Energy must pay a prorated share of costs incurred by the Partnership or its general partner in connection with the employment of the Partnership's employees who provide CVR Energy services on a part-time basis, as determined by the Partnership's general partner on a commercially reasonable basis based on the percentage of total working time that such shared personnel are engaged in performing services for CVR Energy. Pursuant to this GP Services Agreement, one of the Partnership's executive officers has performed business development services for CVR Energy from time to time. CVR Energy is not required to pay any compensation, salaries, bonuses or benefits to any of the Partnership's general partner's employees who provide services to CVR Energy on a full-time or part-time basis; the Partnership will continue to pay their compensation. Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days' notice. The Partnership's general partner also has the right to delegate the performance of some or all of the services to be provided pursuant to the agreement to one of its affiliates or any other person or entity, though such delegation does not relieve the Partnership's general partner from its obligations under the agreement. Either CVR Energy or the Partnership's general partner may terminate the agreement upon at least 180 days', but not more than one year's, notice. Furthermore, CVR Energy may terminate the agreement immediately if the Partnership, or its general partner, become bankrupt, or dissolve and commence liquidation or winding-up. *Limited Partnership Agreement* In connection with the Initial Public Offering, CVR GP and CRLLC entered into the second amended and restated agreement of limited partnership of the Partnership, dated April 13, 2011. The Partnership's general partner manages the Partnership's operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors. CRLLC has the right to select the directors of the general partner. Actions by the general partner that are made in its individual capacity are made by CRLLC as the sole member of the general partner and not by its board of directors. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to re-election on a regular basis in the future. The officers of the general partner manage the day-to-day affairs of the Partnership's business. The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). The Partnership reimbursed its general partner for the three months ended June 30, 2013 and 2012 approximately $1.1 million and $1.0 million, respectively, pursuant to the partnership agreement for personnel costs related to the compensation of executives at the general partner, who manage the Partnership's business. For the six months ended June 30, 2013 and 2012, approximately $2.1 million and $1.9 million were incurred related to amounts due for reimbursement, respectively. At June 30, 2013 and December 31, 2012, payables of $1.0 million and $1.9 million, respectively, were included in accounts payable related to personnel costs on the Condensed Consolidated Balance Sheets with respect to amounts outstanding in accordance with the limited partnership agreement. *Distributions to CRLLC* The Partnership distributed approximately $31.1 million and $26.6 million during the three months ended June 30, 2013 and 2012, respectively, as regular distributions on CRLLC's ownership of common units. For the six months ended June 30, 2013 and 2012, the Partnership distributed approximately $40.8 million and $56.6 million, respectively, as regular distributions on CRLLC's ownership of common units. *Railcar Lease Agreement* Since March 2009, the Partnership has leased 199 railcars from American Railcar Leasing, LLC ("ARL"), a company controlled by Mr. Carl C. Icahn, CVR Energy's majority stockholder. The agreement was scheduled to expire on June 30, 2014. For the three months ended June 30, 2013 and 2012, $0.1 million and $0.3 million, respectively, of rent expense was recorded related to this agreement. This rent expense is included in cost of product sold (exclusive of depreciation and amortization) in the Condensed Consolidated Statement of Operations. For the six months ended June 30, 2013 and 2012, rent expense of $0.4 million and $0.5 million, respectively, was recorded related to this agreement. The Partnership negotiated an agreement with ARL to purchase the railcars under the lease for approximately $5.0 million. On June 13, 2013, the Partnership completed the purchase of the railcars. *Registration Rights Agreement* For the three and six months ended June 30, 2013, the Partnership recognized approximately $0.2 million and $0.5 million, respectively, in expenses for the benefit of CRLLC in connection with CRLLC's Secondary Offering in accordance with CVR Partners' Registration Rights Agreement. For the three and six months ended June 30, 2012, the Partnership recognized approximately $0.1 million and $0.7 million, respectively, in expenses for the benefit of CRLLC in accordance with CVR Partners' Registration Rights Agreement. These amounts included filing fees, printer fees and external accounting and external legal fees incurred in conjunction with the filing of the registration statements. *Insight Portfolio Group* Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed and controlled by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. The Partnership participates in Insight Portfolio Group's buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
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-Subparagraph (SX 210.4-08.(k))
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements

6 Months Ended

Jun. 30, 2013

Fair Value Measurements

Fair Value Measurements

(16) Fair Value Measurements

In accordance with ASC Topic 820—Fair Value Measurements and Disclosures ("ASC 820"), the Partnership utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business.

ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

•

Level 1—Quoted prices in active markets for identical assets and liabilities

•

Level 2—Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)

•

Level 3—Significant unobservable inputs (including the Partnership's own assumptions in determining the fair value).

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2013 and December 31, 2012.

	June 30, 2013

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	108,280	$	—	$	—	$	108,280

Total Assets		108,280		—		—		108,280
Other current liabilities (interest rate swap)		—		852		—		852
Other long-term liabilities (interest rate swap)		—		1,223		—		1,223

Total Liabilities		—		2,075		—		2,075

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,075	$	—	$	2,075

	December 31, 2012

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	118,229	$	—	$	—	$	118,229

Total Assets		118,229		—		—		118,229
Other current liabilities (interest rate swap)		—		861		—		861
Other long-term liabilities (interest rate swap)		—		1,890		—		1,890

Total Liabilities		—		2,751		—		2,751

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,751	$	—		2,751

As of June 30, 2013 and December 31, 2012, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Partnership's money market accounts and derivative instruments. The carrying value of the Partnership's debt approximates fair value. The Partnership has an interest rate swap that is measured at fair value on a recurring basis using Level 2 inputs (see Note 12 "Interest Rate Swap"). The fair values of these interest rate swap instruments are based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current LIBOR rate and a forward LIBOR curve, along with other observable market inputs. The Partnership's cash and cash equivalents are all Level 1. The Partnership had no transfers of assets or liabilities between any of the above levels during the six months ended June 30, 2013.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2013
Subsequent Events
Subsequent Events	(17) Subsequent Events *Distribution* On July 26, 2013, the board of directors of the Partnership's general partner declared a cash distribution for the second quarter of 2013 to the Partnership's unitholders of $0.583 per unit, or $42.6 million in aggregate. The cash distribution will be paid on August 14, 2013 to unitholders of record at the close of business on August 7, 2013.

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2013

Share-Based Compensation

Summary of the common units and phantom units activity

A summary of the common units and phantom units (collectively "Units") activity during the six months ended June 30, 2013 is presented below:

			Weighted-Average Grant Date Fair Value

Non-vested at December 31, 2012	201,812		$	23.70
Granted	—			—
Vested	(16,886	)		19.74
Forfeited	—			—

Non-vested at June 30, 2013	184,926		$	24.06

Inventories (Tables)

6 Months Ended

Jun. 30, 2013

Inventories

Schedule of inventories

	June 30, 2013		December 31, 2012

	(in thousands)
Finished goods	$	6,464	$	5,234
Raw materials and precious metals		10,491		7,038
Parts and supplies		15,882		16,677

	$	32,837	$	28,949

Property, Plant, and Equipment (Tables)

6 Months Ended

Jun. 30, 2013

Property, Plant, and Equipment

Summary of costs for property, plant, and equipment

	June 30, 2013		December 31, 2012

	(in thousands)
Land and improvements	$	4,815	$	2,611
Buildings and improvements		1,613		1,223
Machinery and equipment		533,758		403,682
Automotive equipment		357		357
Furniture and fixtures		358		343
Railcars		7,995		2,496
Construction in progress		14,099		132,428

		562,995	$	543,140
Less: Accumulated depreciation		143,495		131,540

Total net, property, plant and equipment	$	419,500	$	411,600

Net Income Per Common Unit (Tables)

6 Months Ended

Jun. 30, 2013

Net Income Per Common Unit

Schedule of calculation of net income per common unit

The following table illustrates the Partnership's calculation of net income per common unit (in thousands, except per unit information):

	Three Months Ended June 30,				Six Months Ended June 30,

	2013		2012		2013		2012
Net income	$	35,437	$	35,088	$	70,990	$	65,332

Net income per common unit, basic	$	0.48	$	0.48	$	0.97	$	0.89

Net income per common unit, diluted	$	0.48	$	0.48	$	0.97	$	0.89

Weighted-average common units outstanding, basic		73,068		73,035		73,067		73,033

Weighted-average common units outstanding, diluted		73,230		73,194		73,232		73,195

Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2013

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

	June 30, 2013		December 31, 2012

	(in thousands)
Property taxes	$	1,864	$	7,116
Other current liabilities (interest rate swap)		852		862
Accrued interest		469		500
Other accrued expenses and liabilities(1)		2,253		1,002

	$	5,438	$	9,480

(1): Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC ("CRRM"), a related party, under the feedstock and shared services agreement. See Note 15 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies

Schedule of minimum required payments for operating leases and unconditional purchase obligations

	Operating Leases		Unconditional Purchase Obligations(1)

	(in thousands)
Six months ending December 31, 2013	$	2,679	$	10,210
Year ending December 31, 2014		5,412		14,335
Year ending December 31, 2015		5,190		13,538
Year ending December 31, 2016		4,765		13,782
Year ending December 31, 2017		2,826		14,030
Thereafter		6,931		105,441

	$	27,803	$	171,336

(1): The Partnership's purchase obligation for pet coke from CVR Refining has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2013

Fair Value Measurements

Schedule of assets and liabilities measured at fair value on a recurring basis

	June 30, 2013

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	108,280	$	—	$	—	$	108,280

Total Assets		108,280		—		—		108,280
Other current liabilities (interest rate swap)		—		852		—		852
Other long-term liabilities (interest rate swap)		—		1,223		—		1,223

Total Liabilities		—		2,075		—		2,075

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,075	$	—	$	2,075

	December 31, 2012

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	118,229	$	—	$	—	$	118,229

Total Assets		118,229		—		—		118,229
Other current liabilities (interest rate swap)		—		861		—		861
Other long-term liabilities (interest rate swap)		—		1,890		—		1,890

Total Liabilities		—		2,751		—		2,751

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,751	$	—		2,751

Formation of the Partnership, Organization and Nature of Business (Details) $ / shares in Units, $ in Millions		1 Months Ended	6 Months Ended	26 Months Ended
	May 28, 2013 USD ($) $ / shares shares	Jun. 30, 2013	Jun. 30, 2013	May 27, 2013	Apr. 18, 2012 item $ / shares
Initial public offering
Percentage of limited partner interest held by the public				30.00%
Secondary offering
Percentage of limited partner interest held by the public		47.00%
Offering costs incurred	$ 0.5
CRLLC
Limited partner interest (as a percent)			53.00%
CRLLC \| Initial public offering
Limited partner interest (as a percent)				70.00%
CRLLC \| Secondary offering
Limited partner interest (as a percent)		53.00%
Number of limited partner units sold in public offering \| shares	12,000,000
Offering price per unit (in dollars per share) \| $ / shares	$ 25.15
Number of partnership units which underwriters can purchase in offering (in shares) \| shares	1,800,000
Net proceeds from offering	$ 292.6
Underwriting fees paid	$ 9.2
CVR Energy, Inc \| Offer
Price per share of common stock offered in tender offer (in dollars per share) \| $ / shares					$ 30.00
Number of non-transferable contingent cash payment rights for each share \| item					1
Aggregate ownership percentage		82.00%	82.00%

Share-Based Compensation (Details) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2012	Jun. 30, 2013 USD ($) item $ / shares	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($) item $ / shares	Jun. 30, 2012 USD ($)
Share-Based Compensation
Percentage of allocation of share-based compensation expense				100.00%
CVR Energy, Inc \| CVR Energy LTIP \| Restricted Stock
Other disclosures
Vesting period				3 years
Price at which holders of Shares will receive upon vesting of award (in dollars per share) \| $ / shares		$ 30.00		$ 30.00
Number of non-transferable contingent cash payments right for each share \| item		1		1
Additional share-based compensation incurred upon modification			$ 1.9
Unrecognized compensation cost		$ 1.5		$ 1.5
Weighted-average period for amortization of unrecognized compensation cost				8 months 12 days
Compensation expense		$ 0.5	$ 2.4	$ 1.2	$ 3.0
CVR Energy, Inc \| CVR Energy LTIP \| Restricted stock units
Other disclosures
Vesting period	3 years
Fraction of stock awards vested per year (as a percent)	33.33%
CVR Energy, Inc \| CVR Energy LTIP \| Restricted stock units \| Executive Officer
Other disclosures
Vesting period	1 year

Share-Based Compensation (Details 2) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Other disclosures
Liability for unvested awards related to employees	$ 4,931	$ 2,980		$ 2,980
CVR Partners LTIP
Share-Based Compensation
Common stock authorized for issuance (in shares)		5,000,000		5,000,000
CVR Partners LTIP \| Phantom and common units
Non-vested shares activity
Non-vested at the beginning of the period (in shares)				201,812
Vested (in shares)				(16,886)
Non-vested at the end of the period (in shares)	201,812	184,926		184,926
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)				$ 23.70
Vested (in dollars per share)				19.74
Non-vested at the end of the period (in dollars per share)	$ 23.70	$ 24.06		$ 24.06
Unrecognized compensation cost		$ 2,100		$ 2,100
Weighted-average period for amortization of unrecognized compensation cost				1 year 2 months 12 days
Compensation expense		400	$ 400	$ 1,000	$ 1,100
Other disclosures
Liability for unvested awards related to employees		$ 400		$ 400
CVR Partners LTIP \| Employees \| Phantom and common units
Weighted-Average Grant-Date Fair Value
Vesting period				3 years

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Inventories
Finished goods	$ 6,464	$ 5,234
Raw materials and precious metals	10,491	7,038
Parts and supplies	15,882	16,677
Inventories	$ 32,837	$ 28,949

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Property, Plant, and Equipment
Gross property, plant and equipment	$ 562,995		$ 562,995		$ 543,140
Less: Accumulated depreciation	143,495		143,495		131,540
Total net, property, plant, and equipment	419,500		419,500		411,600
Capitalized interest	100	$ 700	500	$ 1,300
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	4,815		4,815		2,611
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	1,613		1,613		1,223
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	533,758		533,758		403,682
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	357		357		357
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	358		358		343
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	7,995		7,995		2,496
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 14,099		$ 14,099		$ 132,428

Partners' Capital and Partnership Distributions (Details) $ / shares in Units, $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2013 USD ($) shares	Mar. 31, 2013 $ / shares	Dec. 31, 2012 $ / shares shares	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($) item shares	Jun. 30, 2012 USD ($)
Partners' Capital and Partnership Distributions
Number of types of partnership interests outstanding \| item					2
Partners' Capital
Common units issued (in units)	73,074,945		73,065,143		73,074,945
Common units outstanding (in units)	73,074,945		73,065,143		73,074,945
Maximum period after the end of each quarter of cash distribution to common unitholders					60 days
Dividend declared
Partners' Capital
Total amount paid \| $	$ 44.6				$ 58.6
Per common unit (in dollars per share) \| $ / shares		$ 0.610	$ 0.192
CRLLC
Partners' Capital
Common units outstanding (in units)	38,920,000				38,920,000
Percentage of common units owned by CRLLC					53.00%
Total amount paid \| $	$ 31.1			$ 26.6	$ 40.8	$ 56.6

Net Income Per Common Unit (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net Income Per Common Unit
Net income	$ 35,437	$ 35,088	$ 70,990	$ 65,332
Net income per common unit, basic (in dollars per unit)	$ 0.48	$ 0.48	$ 0.97	$ 0.89
Net income per common unit, diluted (in dollars per unit)	$ 0.48	$ 0.48	$ 0.97	$ 0.89
Weighted-average common units outstanding, basic (in units)	73,068	73,035	73,067	73,033
Weighted-average common units outstanding, diluted (in units)	73,230	73,194	73,232	73,195

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Cost Classifications (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Cost Classifications (Details) - USD ($) $ in Millions	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Cost Classifications
Depreciation and amortization not included in direct operating expenses	$ 6.1	$ 5.1	$ 11.9	$ 10.5

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Accrued Expenses and Other Current Liabilities
Property taxes	$ 1,864	$ 7,116
Other current liabilities (interest rate swap)	852	862
Accrued interest	469	500
Other accrued expenses and liabilities	2,253	1,002
Accrued expenses and other current liabilities	$ 5,438	$ 9,480

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

+ References + Details

Credit Facility (Details) $ in Millions		6 Months Ended
Credit Facility (Details) $ in Millions	Apr. 13, 2011 USD ($)	Jun. 30, 2013 USD ($) qtr
Credit Facility
Number of trailing quarters used in calculating the leverage ratio \| qtr		4
CRNF \| Eurodollar
Credit Facility
Variable rate basis		Eurodollar rate
Basis spread on variable rate (as a percent)		3.50%
CRNF \| Eurodollar \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)	3.50%
CRNF \| Eurodollar \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)	4.25%
CRNF \| Prime
Credit Facility
Variable rate basis		prime rate
Basis spread on variable rate (as a percent)		2.50%
CRNF \| Prime \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)	2.50%
CRNF \| Prime \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)	3.25%
Term loan facility \| CRNF
Credit Facility
Borrowing capacity	$ 125.0	$ 125.0
Revolving credit facility \| CRNF
Credit Facility
Borrowing capacity	25.0
Amounts outstanding		$ 0.0
Revolving credit facility \| CRNF \| Maximum
Credit Facility
Uncommitted incremental facility	$ 50.0

Interest Rate Swap (Details) - CRNF $ in Millions	3 Months Ended		6 Months Ended
Interest Rate Swap (Details) - CRNF $ in Millions	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jul. 01, 2011 item	Jun. 30, 2011 item	Apr. 13, 2011 USD ($)
Term loan facility
Interest rate swap
Borrowing capacity on credit facility	$ 125.0		$ 125.0				$ 125.0
Designated as hedges \| Interest rate swap agreements entered into on June 30, 2011
Interest rate swap
Floating rate basis			three month LIBOR
Fixed rate (as a percent)	1.94%		1.94%
Settlement period	90 days		90 days
Designated as hedges \| Interest rate swap agreements entered into on July 1, 2011
Interest rate swap
Floating rate basis			three month LIBOR
Fixed rate (as a percent)	1.975%		1.975%
Settlement period	90 days		90 days
Designated as hedges \| Interest rate swap agreements
Interest rate swap
Number of agreements \| item					2	2
Aggregate notional amount	$ 62.5		$ 62.5
Floating rate basis			three month LIBOR
Average fixed rate of interest (as a percent)	1.96%		1.96%
Effective rate (as a percent)	4.58%		4.58%
Interest expense re-classed from AOCI into earnings	$ 0.3	$ 0.2	$ 0.5	$ 0.5

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Operating Leases
Six months ending December 31, 2013	$ 2,679		$ 2,679
Year ending December 31, 2014	5,412		5,412
Year ending December 31, 2015	5,190		5,190
Year ending December 31, 2016	4,765		4,765
Year ending December 31, 2017	2,826		2,826
Thereafter	6,931		6,931
Operating leases	27,803		27,803
Year ending December 31, 2013
Six months ending December 31, 2013	10,210		10,210
Year ending December 31, 2014	14,335		14,335
Year ending December 31, 2015	13,538		13,538
Year ending December 31, 2016	13,782		13,782
Year ending December 31, 2017	14,030		14,030
Thereafter	105,441		105,441
Unconditional purchase obligations	171,336		171,336
CRNF
Unrecorded purchase agreements
Lease expenses	$ 1,000	$ 1,100	$ 2,400	$ 2,100
Purchase obligation for pet coke \| CVR Refining, LP
Unrecorded purchase agreements
Period for calculation of the average pet coke price paid to CVR Refining			2 years

Commitments and Contingencies (Details 2) - USD ($)	3 Months Ended		6 Months Ended
Commitments and Contingencies (Details 2) - USD ($)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
HollyFrontier Corporation
Long-term commitments
Expenses related to agreement	$ 800,000	$ 1,800,000	$ 2,200,000	$ 2,300,000
Material \| Linde, Inc. \| CRNF
Long-term commitments
Committed contractual payments per month			300,000
Expenses related to agreement	$ 1,000,000	$ 1,000,000	$ 2,000,000	$ 2,200,000

Commitments and Contingencies (Details 3) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
Commitments and Contingencies (Details 3) - USD ($)	Feb. 25, 2013	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Litigation \| CRNF
Commitments and Contingencies
Property tax abatement period				10 years
Increase in property tax expenses						$ 11,300,000	$ 11,400,000	$ 11,700,000	$ 10,700,000	$ 10,700,000
Decrease in property tax expenses	$ 10,500,000
EHS
Commitments and Contingencies
Expenses related to environmental, health and safety (EHS) matters		$ 12,000	$ 33,000	$ 12,000	$ 200,000

Related Party Transactions (Details)		1 Months Ended	3 Months Ended		6 Months Ended
Related Party Transactions (Details)	May 04, 2012 USD ($) $ / t	Apr. 30, 2011	Jun. 30, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2013 USD ($) item t $ / t	Jun. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)
Related party transactions
Revenue from related party			$ 88,834,000	$ 81,431,000	$ 170,245,000	$ 159,707,000
Cost of product sold (exclusive of depreciation and amortization)			15,571,000	10,725,000	26,225,000	23,323,000
Receivables			635,000		635,000		$ 605,000
Asset included in other non-current assets			1,226,000		1,226,000		1,315,000
Liability included in other current liabilities			3,450,000		3,450,000		3,220,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)			5,592,000	6,977,000	11,222,000	12,954,000
Direct operating expenses (exclusive of depreciation and amortization)			24,418,000	22,524,000	46,975,000	45,361,000
Payables included in personnel accruals			1,049,000		$ 1,049,000		1,865,000
Feedstock and Shared Services Agreement
Related party transactions
Number of parties \| item					2
Initial term of agreement		20 years
Renewal period of agreement					5 years
Feedstock and Shared Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement					3 years
Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)			100,000	100,000	$ 300,000	100,000
Receivables			400,000		400,000		200,000
Feedstock and Shared Services Agreement \| High-pressure steam
Related party transactions
Net reimbursed or (paid) direct operating expenses			21,000	9,000	18,000	44,000
Feedstock and Shared Services Agreement \| Nitrogen
Related party transactions
Net reimbursed or (paid) direct operating expenses			100,000	400,000	300,000	900,000
Feedstock and Shared Services Agreement \| Products and services, excluding hydrogen
Related party transactions
Receivables			34,000		34,000		200,000
Liability included in other current liabilities			800,000		800,000		400,000
Coke Supply Agreement \| Petroleum coke
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)			2,500,000	2,300,000	5,100,000	5,200,000
Liability included in other current liabilities			1,000,000		1,000,000		600,000
Terminal Operating and Lease Agreement
Related party transactions
Lease expense			48,000	0	55,000	0
Railcar Lease Agreement
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)			100,000	300,000	400,000	500,000
Lease Agreement
Related party transactions
Lease expense			26,000	26,000	53,000	52,000
Services Agreement
Related party transactions
Liability included in other current liabilities			1,700,000		1,700,000		2,200,000
Expenses from transaction with related party			3,600,000	2,500,000	6,900,000	5,000,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)			2,500,000	1,800,000	4,600,000	3,500,000
Direct operating expenses (exclusive of depreciation and amortization)			1,100,000	700,000	2,300,000	1,500,000
Personnel costs			1,000,000	800,000	2,000,000	1,600,000
Limited Partnership Agreement
Related party transactions
Personnel costs			1,100,000	1,000,000	2,100,000	1,900,000
Payables included in personnel accruals			1,000,000		1,000,000		1,900,000
Secondary offering
Related party transactions
Offering costs paid			200,000		500,000
CRNF
Related party transactions
Lease expense			1,000,000	1,100,000	2,400,000	2,100,000
CRLLC
Related party transactions
Cash distributions			31,100,000	26,600,000	40,800,000	56,600,000
CRLLC \| Registration Rights Agreement
Related party transactions
Expenses related to Registration Rights Agreement				100,000		700,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Revenue from related party			4,000,000	0	4,000,000	5,700,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Tail gas
Related party transactions
Revenue from related party			0	8,000	32,000	34,000
Receivables			200,000		200,000		200,000
Period for payment of cost of installation of pipe		3 years
Percentage of payment agreed to be paid for cost of capital in fourth year		15.00%
Asset included in other non-current assets			1,200,000		1,200,000		1,300,000
Liability included in other current liabilities			400,000		400,000		500,000
Liability included in other non-current liabilities			200,000		200,000		400,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Instrument air
Related party transactions
Reimbursed of direct operating expenses			0	0	0	0
Purchase price of product when produced by Linde air separation plant					18,000
Purchase price of product, if not available from the Linde air separation plant					18,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Tank capacity
Related party transactions
Net reimbursed or (paid) direct operating expenses			100,000	0	200,000	100,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Sulfur
Related party transactions
Reimbursed of direct operating expenses			31,000	$ 0	$ 65,000	$ 0
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke
Related party transactions
Initial term of agreement					20 years
Renewal period of agreement					5 years
Percentage of annual production of pet coke to be delivered					100.00%
Annual production of pet coke \| t					500,000
Period for which average percentage of pet coke is obtained from CRRM's adjacent crude oil refinery					5 years
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| $ / t					25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton) \| $ / t					205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| $ / t					0.50
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton) \| $ / t					1.00
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke \| Minimum
Related party transactions
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement \| t					41,667
Average percentage of pet coke obtained during the last five years from CRRM's adjacent crude oil refinery					70.00%
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| $ / t					5
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke \| Maximum
Related party transactions
Notice period for termination of agreement					3 years
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| $ / t					40
CRRM \| CRNF \| Lease Agreement
Related party transactions
Notice period for termination of agreement					180 days
Additional renewal period of agreement					1 year
Unpaid amounts under the lease agreement			$ 8,000		$ 8,000		$ 0
CRRM \| CRNF \| Lease Agreement \| Minimum
Related party transactions
Notice period for renewal of agreement					60 days
CRRM \| CRNF \| Lease Agreement \| Maximum
Related party transactions
Number of times the agreement can be renewed \| item					5
CRRM \| CRNF \| Environmental Agreement \| Minimum
Related party transactions
Initial term of agreement					20 years
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement
Related party transactions
Notice period for exclusion of service from agreement					180 days
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement \| Minimum
Related party transactions
Notice period for termination of agreement					180 days
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement					1 year
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement
Related party transactions
Notice period for exclusion of service from agreement					180 days
Number of affiliates of the general partner which may be delegated the performance of the general partner's services under the agreement \| item					1
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement \| Minimum
Related party transactions
Notice period for termination of agreement					180 days
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement					1 year
Coffeyville Resources Terminal, LLC \| CRNF \| Terminal Operating and Lease Agreement
Related party transactions
Renewal period of agreement					5 years
Notice period for termination of agreement	180 days
Annual rent to be paid	$ 1
Fees to be paid for UAN placed into the terminal (in dollars per ton) \| $ / t	4
Fees to be paid for UAN placed out of the terminal (in dollars per ton) \| $ / t	4
Coffeyville Resources Terminal, LLC \| CRNF \| Terminal Operating and Lease Agreement \| Maximum
Related party transactions
Notice period for termination of agreement during any renewal term	180 days
American Railcar Leasing, LLC \| Railcar Lease Agreement
Related party transactions
Number of railcars \| item					199
Purchased railcars which were previously leased					$ 5,000,000

Fair Value of Financial Instruments (Details) - USD ($)	6 Months Ended
Fair Value of Financial Instruments (Details) - USD ($)	Jun. 30, 2013	Dec. 31, 2012
Fair value of financial instruments
Accumulated other comprehensive loss (interest rate swap)	$ 2,075,000	$ 2,751,000
Transfer of assets or liabilities between any of input levels	0
Recurring \| Level 1
Fair value of financial instruments
Cash equivalents (money market account)	108,280,000	118,229,000
Total Assets	108,280,000	118,229,000
Recurring \| Level 2
Fair value of financial instruments
Other current liabilities (interest rate swap)	852,000	861,000
Other long-term liabilities (interest rate swap)	1,223,000	1,890,000
Total Liabilities	2,075,000	2,751,000
Accumulated other comprehensive loss (interest rate swap)	2,075,000	2,751,000
Recurring \| Total
Fair value of financial instruments
Cash equivalents (money market account)	108,280,000	118,229,000
Total Assets	108,280,000	118,229,000
Other current liabilities (interest rate swap)	852,000	861,000
Other long-term liabilities (interest rate swap)	1,223,000	1,890,000
Total Liabilities	2,075,000	2,751,000
Accumulated other comprehensive loss (interest rate swap)	$ 2,075,000	$ 2,751,000

Subsequent Events (Details) - Subsequent event - Dividend declared $ / shares in Units, $ in Millions	Jul. 26, 2013 USD ($) $ / shares
Subsequent events
Cash distribution declared (in dollars per share) \| $ / shares	$ 0.583
Cash distribution declared \| $	$ 42.6