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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2016	Jul. 26, 2016
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, 2016
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		113,282,973
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 76,261	$ 49,967
Accounts receivable, net of allowance for doubtful accounts of $42 and $27, at June 30, 2016 and December 31, 2015, respectively	16,059	7,187
Inventories	53,113	37,529
Prepaid expenses and other current assets, including $837 and $883 from affiliates at June 30, 2016 and December 31, 2015, respectively	6,403	3,862
Total current assets	151,836	98,545
Property, plant, and equipment, net of accumulated depreciation	1,154,568	393,133
Goodwill	40,969	40,969
Other long-term assets, including $688 and $777 with affiliates at June 30, 2016 and December 31, 2015, respectively	5,276	3,608
Total assets	1,352,649	536,255
Current liabilities:
Accounts payable, including $2,075 and $1,940 due to affiliates at June 30, 2016 and December 31, 2015, respectively	33,998	11,103
Personnel accruals, including $1,946 and $1,974 with affiliates at June 30, 2016 and December 31, 2015, respectively	7,160	5,999
Deferred revenue	1,326	3,129
Accrued expenses and other current liabilities, including $1,545 and $2,334 with affiliates at June 30, 2016 and December 31, 2015, respectively	11,571	5,683
Total current liabilities	54,055	25,914
Long-term liabilities:
Long-term debt, net of current portion	625,312	124,773
Other long-term liabilities	1,142	16
Total long-term liabilities	626,454	124,789
Commitments and contingencies
Partners’ capital:
Common unitholders, 113,282,973 and 73,128,269 units issued and outstanding at June 30, 2016 and December 31, 2015, respectively	672,139	385,670
General partner interest	1	1
Accumulated other comprehensive loss	0	(119)
Total partners’ capital	672,140	385,552
Total liabilities and partners’ capital	$ 1,352,649	$ 536,255

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 42	$ 27
Prepaid expenses and other current assets, from affiliates	837	883
Other long-term assets, with affiliates	688	777
Accounts payable, due to affiliates	2,075	1,940
Personnel accruals, with affiliates	1,946	1,974
Accrued expenses and other current liabilities, with affiliates	$ 1,545	$ 2,334
Common unitholders, units issued (in units)	113,282,973	73,128,269
Common unitholders, units outstanding (in units)	113,282,973	73,128,269

- Definition

Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due after 1 year (or 1 business cycle).

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net sales	$ 119,797	$ 80,815	$ 192,889	$ 173,865
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	36,049	15,424	52,430	41,193
Direct operating costs (exclusive of depreciation and amortization)	54,144	25,146	77,834	49,560
Selling, general and administrative expenses (exclusive of depreciation and amortization)	8,343	4,523	14,735	9,106
Depreciation and amortization	17,559	7,010	24,535	13,829
Total operating costs and expenses	116,095	52,103	169,534	113,688
Operating income	3,702	28,712	23,355	60,177
Other income (expense):
Interest expense and other financing costs	(15,552)	(1,717)	(17,187)	(3,414)
Interest income	2	12	4	24
Loss on extinguishment of debt	(5,116)	0	(5,116)	0
Other income, net	34	5	58	11
Total other income (expense)	(20,632)	(1,700)	(22,241)	(3,379)
Income (loss) before income tax expense (benefit)	(16,930)	27,012	1,114	56,798
Income tax expense (benefit)	76	(4)	77	8
Net income (loss)	$ (17,006)	$ 27,016	$ 1,037	$ 56,790
Net income (loss) per common unit – basic (in dollars per units)	$ (0.15)	$ 0.37	$ 0.01	$ 0.78
Net income (loss) per common unit – diluted (in dollars per units)	$ (0.15)	$ 0.37	$ 0.01	$ 0.78
Weighted-average common units outstanding:
Basic (in units)	113,283	73,123	93,206	73,123
Diluted (in units)	113,283	73,131	93,206	73,131
Affiliates
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	$ 536	$ 2,184	$ 1,357	$ 4,002
Direct operating costs (exclusive of depreciation and amortization)	1,249	1,195	2,101	2,222
Selling, general and administrative expenses (exclusive of depreciation and amortization)	3,917	3,361	7,379	6,628
Third Party
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	35,513	13,240	51,073	37,191
Direct operating costs (exclusive of depreciation and amortization)	52,895	23,951	75,733	47,338
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 4,426	$ 1,162	$ 7,356	$ 2,478

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (17,006)	$ 27,016	$ 1,037	$ 56,790
Other comprehensive income (loss):
Change in fair value of interest rate swaps	0	(38)	0	(110)
Net loss reclassified into income on settlement of interest rate swaps	0	266	119	533
Other comprehensive income	0	228	119	423
Total comprehensive income (loss)	$ (17,006)	$ 27,244	$ 1,156	$ 57,213

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - 6 months ended Jun. 30, 2016 - USD ($) $ in Thousands	Total	Common Units	General Partner Interest	Accumulated Other Comprehensive Income/(Loss)	Noncontrolling Interest
Balance (in units) at Dec. 31, 2015		73,128,269
Balance at Dec. 31, 2015	$ 385,552	$ 385,670	$ 1	$ (119)	$ 0
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders – Affiliates	(21,017)	(21,017)
Cash distributions to common unitholders – Non-affiliates	(29,314)	(29,314)
Share-based compensation – Affiliates	(1)	$ (1)
Issuance of common units for the merger consideration (in units)		40,154,704
Issuance of common units for the merger consideration	335,693	$ 335,693
Noncontrolling interest	4,564				4,564
Contribution from affiliates	507				507
Purchase of noncontrolling interest	(5,000)	$ 71			(5,071)
Net income (loss)	1,037
Other comprehensive income	119			119
Balance (in units) at Jun. 30, 2016		113,282,973
Balance at Jun. 30, 2016	$ 672,140	$ 672,139	$ 1	$ 0	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ 1,037	$ 56,790
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	24,535	13,829
Allowance for doubtful accounts	15	(16)
Amortization of deferred financing costs and original issue discount	378	479
Amortization of debt fair value adjustment	1,250	0
(Gain) loss on disposition of fixed assets	44	22
Loss on extinguishment of debt	5,116	0
Share-based compensation	718	289
Change in assets and liabilities:
Accounts receivable	54	(3,245)
Inventories	34,615	(107)
Prepaid expenses and other current assets	2,604	2,020
Other long-term assets	(263)	(52)
Accounts payable	8,955	908
Deferred revenue	(31,640)	(11,702)
Accrued expenses and other current liabilities	(19,231)	(4,395)
Other long-term liabilities	68	(2)
Net cash provided by operating activities	29,154	55,954
Cash flows from investing activities:
Capital expenditures	(11,869)	(6,033)
Acquisition of CVR Nitrogen, LP, net of cash acquired	(63,869)	0
Proceeds from sale of assets	0	32
Net cash used in investing activities	(75,738)	(6,001)
Cash flows from financing activities:
Payment of financing costs	(6,528)	0
Proceeds on issuance of 2023 Notes, net of original issue discount	628,869	0
Proceeds on CRLLC Facility	300,000	0
Contribution from affiliate	507	0
Cash distributions to common unitholders – Affiliates	(21,017)	(33,471)
Cash distributions to common unitholders – Non-affiliates	(29,314)	(29,415)
Purchase of noncontrolling interest	(5,000)	0
Net cash provided by (used in) financing activities	72,878	(62,886)
Net increase (decrease) in cash and cash equivalents	26,294	(12,933)
Cash and cash equivalents, beginning of period	49,967	79,914
Cash and cash equivalents, end of period	76,261	66,981
Supplemental disclosures:
Cash paid for income taxes, net	14	35
Cash paid for interest, net of capitalized interest of $401 in 2016	22,304	2,934
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	5,065	2,048
Change in accounts payable related to construction in progress	(145)	982
Reduction of proceeds from 2023 Notes from underwriting discount	16,131	0
Fair value of common units issued in a business combination	335,693	0
Fair value of debt assumed in a business combination	367,500	0
6.50% notes, due 2021
Cash flows from financing activities:
Payments of debt	(320,539)	0
CRLLC Facility
Cash flows from financing activities:
Payments of debt	(300,000)	0
CRNF Credit Facility
Cash flows from financing activities:
Payments of debt	(125,000)	0
Assumed Debt
Cash flows from financing activities:
Payments of debt	(49,100)	0
Affiliates
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation	$ 899	$ 1,136

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($)
Statement of Cash Flows [Abstract]
Capitalized interest	$ 401

Formation of the Partnership, Organization and Nature of Business	6 Months Ended
	Jun. 30, 2016
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 by CVR Energy, Inc. (together with its subsidiaries, but excluding the Partnership and its subsidiaries, "CVR Energy") to own, operate and grow its nitrogen fertilizer business. Nitrogen fertilizer is used by farmers to improve the yield and quality of their crops, primarily corn and wheat. The Partnership principally produces ammonia and urea ammonium nitrate ("UAN"), an aqueous solution of urea and ammonium nitrate. The Partnership's product sales are sold on a wholesale basis in North America. The Partnership produces nitrogen fertilizer products at two manufacturing facilities, which are located in Coffeyville, Kansas (the "Coffeyville Facility") and East Dubuque, Illinois (the "East Dubuque Facility"). On April 1, 2016, the Partnership completed the merger (the "East Dubuque Merger") with CVR Nitrogen, LP (formerly known as East Dubuque Nitrogen Partners, L.P. and also formerly known as Rentech Nitrogen Partners, L.P.) ("CVR Nitrogen") and with CVR Nitrogen GP, LLC (formerly known as East Dubuque Nitrogen GP, LLC and also formerly known as Rentech Nitrogen GP, LLC) ("CVR Nitrogen GP"), whereby the Partnership acquired the East Dubuque Facility. See Note 4 ("East Dubuque Merger") for further discussion. The Partnership's subsidiaries include Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), which owns and operates the Coffeyville Facility, and East Dubuque Nitrogen Fertilizers, LLC ("EDNF"), which owns and operates the East Dubuque Facility. Both facilities manufacture ammonia and are able to further upgrade to other nitrogen fertilizer products, principally UAN. As of June 30, 2016, public security holders held approximately 66% of the Partnership's outstanding limited partner interests and Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, held approximately 34% of the Partnership's outstanding limited partner interests and 100% of the noneconomic general partner interest. As of June 30, 2016, Icahn Enterprises L.P. and its affiliates owned approximately 82% of the shares of CVR Energy. Management and Operations 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. The various rights and responsibilities of the Partnership's partners are set forth in the limited partnership agreement. The Partnership also is party to 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 14 ("Related Party Transactions") for further discussion.

Basis of Presentation

6 Months Ended

Jun. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

(2) Basis of Presentation

The accompanying Partnership condensed consolidated financial statements include the accounts of CVR Partners and its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. 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 ("SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2015 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2015, which was filed with the SEC on February 18, 2016 (the "2015 Form 10-K").

The condensed consolidated financial statements include certain selling, general and administrative expenses and direct operating expenses that CVR Energy and its subsidiaries incurred on behalf of the Partnership. These related party transactions are governed by the services agreement. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs.

In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2016 and December 31, 2015, the results of operations and comprehensive income (loss) of the Partnership for the three and six months ended June 30, 2016 and 2015, the cash flows of the Partnership for the six months ended June 30, 2016 and 2015 and the changes in partners’ capital for the Partnership for the six months ended June 30, 2016.

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2016 or any other interim or annual period.

Planned Major Maintenance Costs

The direct-expense method of accounting is used for maintenance activities, including planned major maintenance activities and other less extensive shutdowns. Maintenance costs are recognized as expense when maintenance services are performed. Planned major maintenance activities generally occur every two to three years. During the second quarter of 2016, the East Dubuque Facility completed a major scheduled turnaround. Overall results were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of product sold (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization). Costs of approximately $6.6 million, associated with the 2016 East Dubuque turnaround, are included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for both the three and six months ended June 30, 2016.

Cost Classifications

Cost of product sold (exclusive of depreciation and amortization) consist primarily of freight and distribution expenses, feedstock expenses, purchased ammonia and purchased hydrogen.

Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, property taxes, plant-related maintenance services and environmental and safety compliance costs as well as catalyst and chemical costs. Direct operating expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 5 ("Share‑Based Compensation").

Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate offices. Selling, general and administrative expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 5 ("Share‑Based Compensation").

Cost of product sold, direct operating expenses, and selling, general and administrative expenses are presented exclusive of depreciation and amortization on the Condensed Consolidated Statements of Operations. Depreciation and amortization consisted of the following:



	Three Months Ended June 30,				Six Months Ended June 30,
	2016		2015		2016		2015

	(in millions)
Depreciation and amortization excluded from direct operating expenses	$	17.3	$	6.9	$	24.1	$	13.5
Depreciation and amortization excluded from cost of product sold	0.2		0.1		0.3		0.3
Depreciation and amortization excluded from selling, general and administrative expenses	0.1		—		0.1		—
	$	17.6	$	7.0	$	24.5	$	13.8

Income Taxes

CVR Partners is treated as a partnership for U.S. federal income tax purposes. The income tax liability of the common unitholders is not reflected in the consolidated financial statements of the Partnership. 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 and a replacement tax in the State of Illinois.

CVR Nitrogen Holdings, LLC, a corporate entity wholly owned by CVR Partners, generates income or loss based on its own activities. As a corporation, the entity is subject to federal and state income taxes.

Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Topic ("ASC") 740, Income Taxes, both the Partnership (for taxes based on income such as the Texas franchise tax and the Illinois replacement tax) and the corporate entity account for income taxes using the asset and liability method under which deferred income taxes are recognized for the future tax effects of temporary differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities using the enacted statutory tax rates in effect at the end of the period. A valuation allowance for deferred tax assets is recorded when it is more likely than not that the benefit from the deferred tax asset will not be realized. When applicable, penalties and interest related to uncertain tax positions are recorded as income tax expense.

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers", which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard was originally effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On July 9, 2015, the FASB approved a one-year deferral of the effective date making the standard effective for interim and annual periods beginning after December 15, 2017. The FASB will continue to permit entities to adopt the standard on the original effective date if they choose. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"). The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 15, 2015 and is required to be applied on a retrospective basis. Early adoption was permitted. The Partnership adopted ASU 2015-03 as of January 1, 2016 and applied the standard retrospectively to the Condensed Consolidated Balance Sheet. Refer to Note 11 ("Debt") for further details. In February 2016, the FASB issued ASU 2016-02, "Leases" ("ASU 2016-02"). The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective approach. The Partnership is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Glossary Change in Accounting Principle
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+ Details

East Dubuque Merger

6 Months Ended

Jun. 30, 2016

Business Combinations [Abstract]

East Dubuque Merger

(4) East Dubuque Merger

On April 1, 2016, the Partnership completed the East Dubuque Merger as contemplated by the Agreement and Plan of Merger, dated as of August 9, 2015 (the "Merger Agreement"), whereby the Partnership acquired CVR Nitrogen and CVR Nitrogen GP. Pursuant to the East Dubuque Merger, the Partnership acquired the East Dubuque Facility.

CVR Nitrogen was required to sell or spin off its facility located in Pasadena, Texas (the "Pasadena Facility") as a condition to closing of the East Dubuque Merger. On March 14, 2016, CVR Nitrogen completed the sale of 100% of the issued and outstanding membership interests of its subsidiary that owned the Pasadena Facility to a third party. Holders of common units representing limited partner interests in CVR Nitrogen ("CVR Nitrogen common units") of record as of March 28, 2016 received consideration for the Pasadena Facility and may receive additional consideration in the future according to the terms of the purchase agreement. The Partnership did not receive and will not receive any consideration relating to the sale of the Pasadena Facility.

Under the terms of the Merger Agreement, holders of CVR Nitrogen common units eligible to receive consideration received 1.04 common units (the "unit consideration") representing limited partner interests in CVR Partners ("CVR Partners common units") and $2.57 in cash, without interest, (the "cash consideration" and together with the unit consideration, the "merger consideration") for each CVR Nitrogen common unit. Pursuant to the Merger Agreement, CVR Partners issued approximately 40.2 million CVR Partners common units and paid approximately $99.2 million in cash consideration to CVR Nitrogen common unitholders and certain holders of CVR Nitrogen phantom units discussed below.

Phantom units granted and outstanding under CVR Nitrogen’s equity plans and held by an employee who continued in the employment of a CVR Partners-affiliated entity upon closing of the East Dubuque Merger were canceled and replaced with new incentive awards of substantially equivalent value and on similar terms. See Note 5 ("Share‑Based Compensation") for further discussion. Each phantom unit granted and outstanding and held by (i) an employee who did not continue in employment of a CVR Partners-affiliated entity, or (ii) a director of CVR Nitrogen GP, upon closing of the East Dubuque Merger, vested in full and the holders thereof received the merger consideration.

In accordance with the FASB’s ASC Topic 805 — Business Combinations ("ASC 805"), the Partnership accounted for the East Dubuque Merger as an acquisition of a business with CVR Partners as the acquirer. ASC 805 requires that the consideration transferred be measured at the current market price at the date of the closing of the East Dubuque Merger. The aggregate merger consideration was approximately $802.4 million, including the fair value of CVR Partners common units issued of $335.7 million, a cash contribution of $99.2 million and $367.5 million fair value of assumed debt. The East Dubuque Facility contributed net sales of $59.7 million and an operating loss of $8.2 million to our Condensed Consolidated Statement of Operations for both the three and six months ended June 30, 2016.

In March 2016, CVR Energy purchased 400,000 CVR Nitrogen common units, representing approximately 1% of the outstanding CVR Nitrogen limited partner interests. CVR Energy did not receive merger consideration for these designated CVR Nitrogen common units. The Partnership recorded the noncontrolling interest fair value of $4.6 million in the purchase price consideration on April 1, 2016. Subsequent to the East Dubuque Merger, CVR Energy contributed $0.5 million to CVR Nitrogen, and the Partnership purchased the 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016 for $5.0 million. The transaction eliminated the noncontrolling interest, and the net impact of $0.1 million was recorded as an increase to partners' capital on the Condensed Consolidated Statement of Partners' Capital for the six months ended June 30, 2016. The Partnership owns 100% of the outstanding limited partners interests of CVR Nitrogen as of June 30, 2016.

Purchase Price Consideration

A summary of the total purchase price is as follows:



	Purchase Price
	(in millions)
Fair value of CVR Partners common units issued, as of the close of the East Dubuque Merger	$	335.7
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	99.2
Fair value of consideration transferred	434.9
Fair value of noncontrolling interest for parent affiliate units (1)	4.6
Total purchase price consideration to be allocated	$	439.5

The fair value of the unit consideration was determined as follows:




	Fair Value of Unit Consideration
	(units in thousands)
CVR Nitrogen common units outstanding, as of the close of the East Dubuque Merger	38,985
Less: Noncontrolling interest from parent affiliate units (1)	400
Net units subject to merger consideration	38,585
Unit consideration per CVR Nitrogen common unit	1.04
Number of CVR Partners common units to be issued for merger consideration	40,129
Number of CVR Partners common units to be issued for CVR Nitrogen phantom units issued to noncontinuing employees and CVR Nitrogen board members (2)	26
Total number of CVR Partners units to be issued	40,155
Fair value per CVR Partners common unit, as of the close of the East Dubuque Merger	$	8.36
Fair value of CVR Partners common units issued (in millions)	$	335.7

_____________


(1)	See above for discussion of parent affiliate units.


(2)	As discussed above, each phantom unit granted and outstanding and held by (i) an employee who did not continue in the employment of a CVR Partners-affiliated entity, or (ii) a director of CVR Nitrogen GP, upon closing of the East Dubuque Merger, vested in full and the holders thereof received the merger consideration.

Merger-Related Indebtedness

CVR Nitrogen’s debt arrangements that remained in place after the closing date of the East Dubuque Merger included $320.0 million of its 6.5% notes due 2021 (the "2021 Notes"). The majority of the 2021 Notes were repurchased in June 2016, as discussed further in Note 11 ("Debt").

Immediately prior to the East Dubuque Merger, CVR Nitrogen also had outstanding balances under a credit agreement with Wells Fargo Bank, National Association, as successor-in-interest by assignment from General Electric Company, as administrative agent (the "Wells Fargo Credit Agreement"). The Wells Fargo Credit Agreement consisted of a $50.0 million senior secured revolving credit facility with a $10.0 million letter of credit sublimit. In connection with the closing of the East Dubuque Merger, the Partnership paid $49.4 million for the outstanding balance, accrued interest and fees under the Wells Fargo Credit Agreement, and the Wells Fargo Credit Agreement was canceled.

Preliminary Purchase Price Allocation

Under the acquisition method of accounting, the purchase price was allocated to CVR Nitrogen's net tangible assets based on their fair values as of April 1, 2016. The Partnership has obtained a preliminary independent appraisal of the net assets acquired. Determining the fair value of net tangible assets requires judgment and involves the use of significant estimates and assumptions. The Partnership based its fair value estimates on assumptions it believes to be reasonable but are inherently uncertain. Although the Partnership believes the estimates of fair value of the assets and liabilities acquired are accurate, these estimates are preliminary and are subject to change during the measurement period. This measurement period may extend up to one year from the acquisition date.

The following table, set forth below, displays the estimated purchase price allocated to CVR Nitrogen's net tangible assets based on their fair values as of April 1, 2016. There were no identifiable intangible assets.



	Purchase Price Allocation
	(in millions)
Cash	$	35.4
Accounts receivable	8.9
Inventories	49.5
Prepaid expenses and other current assets (1)	5.2
Property, plant and equipment	774.9
Other long-term assets	1.1
Deferred revenue	(29.8		)
Other current liabilities (2)	(37.0		)
Long-term debt	(367.5		)
Other long-term liabilities	(1.2		)
Total fair value of net assets acquired	439.5
Less: Cash acquired	35.4
Total consideration transferred, net of cash acquired	$	404.1

_____________


(1)	Includes $4.0 million for the estimated fair value of insurance proceeds related to an event that occurred prior to the East Dubuque Merger. The Partnership received $4.0 million during the three months ended June 30, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the six months ended June 30, 2016.


(2)	Includes an assumed liability of $11.8 million for third-party financial advisory services provided to CVR Nitrogen that became payable upon the closing of the East Dubuque Merger, and was subsequently paid by CVR Partners on April 1, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the six months ended June 30, 2016.

Pro Forma Financial Information

The summary pro forma financial information for the periods presented below gives effect to the East Dubuque Merger as if it had occurred at January 1, 2015. The pro forma financial information for all periods presented were adjusted to give effect to pro forma events that are i) directly attributable to the East Dubuque Merger, ii) factually supportable and iii) expected to have a continuing impact on the consolidated results of operations.

Pro forma net income (loss) has been adjusted to exclude $1.2 million and $0.5 million, respectively, of merger-related costs incurred during the three months ended June 30, 2016 and 2015 and to exclude $3.2 million and $0.5 million, respectively, of merger-related costs incurred during the six months ended June 30, 2016 and 2015. Pro forma net income (loss) has also been adjusted to exclude $13.0 million of nonrecurring expenses related to the fair value adjustment to acquisition-date inventory and deferred revenue for both the three and six months ended June 30, 2016.

Incremental interest expense for financing the cash merger consideration and financing the payoff of the Wells Fargo Credit Agreement has also been adjusted for in the pro forma financial information, as well as incremental depreciation resulting from increased fair value of the property, plant and equipment as noted in the preliminary purchase price allocation.

The summary pro forma financial information is for informational purposes only and does not purport to represent what the Partnership's consolidated results of operations actually would have been if the East Dubuque Merger had occurred at any date, and such data does not purport to project the Partnership's results of operations for any future period. The basic and diluted units outstanding used to calculate the pro forma net income (loss) per unit amounts presented below have been adjusted to assume units issued at the closing of the East Dubuque Merger were outstanding since January 1, 2015.



	Three Months Ended June 30,					Six Months Ended June 30,
	2016			2015		2016		2015

	(in thousands, except per unit data)
Net sales	$	119,797		$	152,875	$	227,737	$	282,677
Net income (loss)	(2,747		)	52,610		12,182		81,102
Net income (loss) per common unit, basic and diluted	(0.02		)	0.46		0.11		0.72

Expenses Associated with the East Dubuque Merger

During the three and six months ended June 30, 2016, the Partnership incurred $1.2 million and $2.5 million, respectively, of legal and other professional fees and other merger-related expenses, which were included in selling, general and administrative expenses (exclusive of depreciation and amortization).

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1524-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4922-128472

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4934-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4926-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=73530397&loc=SL65897772-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Share-Based Compensation

6 Months Ended

Jun. 30, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

(5) Share‑Based Compensation

Certain employees of CVR Partners and employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy participate in equity-based compensation plans of CVR Partners' affiliates. Accordingly, CVR Partners has recorded compensation expense for these plans. All compensation expense related to these plans for full-time employees of CVR Partners has been allocated 100% to the Partnership. For employees of 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 the allocated share-based compensation for certain plans. Allocated expense amounts related to plans for which the Partnership is not responsible for payment are immaterial and 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 stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of June 30, 2016, performance units remain outstanding under the CVR Energy LTIP. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy’s or its subsidiaries’ (including the Partnership) employees, officers, consultants and directors.

Performance Unit Awards

In December 2015, CVR Energy entered into a performance unit award agreement (the "2015 Performance Unit Award Agreement") with its Chief Executive Officer. Compensation cost for the 2015 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2016 to December 31, 2016. The performance unit award represents the right to receive, upon vesting, a cash payment equal to a defined threshold in accordance with the award agreement, multiplied by a performance factor that is based upon the achievement of certain operating objectives. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit award. Assuming a target performance threshold and that the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2016, there was approximately $0.3 million of total unrecognized compensation cost related to the 2015 Performance Unit Award Agreement to be recognized over a weighted-average period of approximately 0.5 years. Compensation expense recorded for the three and six months ended June 30, 2016 related to the awards was approximately $0.1 million and $0.2 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards. As of June 30, 2016, the Partnership had a liability of $0.2 million, for its allocated portion of the 2015 Performance Unit Award Agreement, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheet.

Incentive Unit Awards – CVR Energy

CVR Energy has granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy and the Partnership's general partner who provide shared services to CVR Energy and its subsidiaries (including the Partnership). The awards are generally graded-vesting awards, which are expected to vest over three years, with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one common unit of CVR Refining, LP ("CVR Refining") in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by CVR Refining from the grant date to and including the vesting date. The awards, which are liability-classified, are 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, 2016, there was approximately $0.7 million of total unrecognized compensation cost related to the incentive units and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.2 years. Inclusion of a vesting table would not be meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and respective allocation percentage for individuals for whom, as of June 30, 2016, compensation expense has been allocated to the Partnership. Compensation expense recorded for the three months ended June 30, 2016 and 2015 related to the awards was nominal and approximately $0.2 million, respectively. Compensation expense recorded for the six months ended June 30, 2016 and 2015 related to the awards was nominal and approximately $0.4 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards.

As of both June 30, 2016 and December 31, 2015, the Partnership had a liability of $0.5 million for its allocated portion of non-vested incentive units and associated distribution equivalent rights, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

Long-Term Incentive Plan – CVR Partners

The Partnership has a long-term incentive plan ("CVR Partners LTIP") that 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. Individuals eligible to receive awards pursuant to the CVR Partners LTIP include (i) employees of the Partnership and its subsidiaries, (ii) employees of the general partner, (iii) members of the board of directors of the general partner, and (iv) certain CVR Partners' parent's employees, consultants and directors who perform services for the benefit of the Partnership.

Through the CVR Partners LTIP, phantom unit awards outstanding include awards granted to employees of both the Partnership and the general partner. Phantom unit awards made to employees of the general partner are considered non-employee equity based-awards. The phantom unit awards outstanding vest over a three-year period and are required to be remeasured each reporting period until they vest. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000. As of June 30, 2016, there were 4,820,215 common units available for issuance under the CVR Partners LTIP. As all phantom unit awards discussed below are cash settled awards, they do not reduce the number of common units available for issuance.

Certain Units and Phantom Units Awards

Awards of phantom units and distribution equivalent rights have been granted to certain employees of the Partnership and its subsidiaries' employees and the employees of the general partner. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest.

In connection with the East Dubuque Merger as described in Note 4 ("East Dubuque Merger"), 195,980 phantom units were granted to certain CVR Nitrogen employees. A related liability of $0.6 million was recorded as part of the opening balance sheet and included in personnel accruals in the purchase price allocation in Note 4 ("East Dubuque Merger"). Subsequent to the East Dubuque Merger, 58,730 awards were subject to an accelerated vesting date and were paid in full resulting in the early recognition of $0.3 million as compensation expense in selling, general and administrative expenses (exclusive of depreciation and amortization).

A summary of the phantom unit activity during the six months ended June 30, 2016 is presented below:



	Phantom Units		Weighted-Average Grant Date Fair Value
Non-vested at January 1, 2016	391,903		$	8.71
Granted	199,455		8.07
Vested	(58,730	)	8.08
Forfeited	(5,975	)	8.96
Non-vested at June 30, 2016	526,653		$	8.54

Unrecognized compensation expense associated with the unvested phantom units at June 30, 2016 was approximately $2.6 million and is expected to be recognized over a weighted average period of 1.5 years. Compensation expense recorded for the three months ended June 30, 2016 and 2015 related to the awards under the CVR Partners LTIP was approximately $0.8 million and $0.4 million, respectively. Compensation expense recorded for the six months ended June 30, 2016 and 2015 related to the awards under the CVR Partners LTIP was approximately $1.3 million and $1.0 million, respectively. Compensation expense related to the awards to employees of the Partnership and its subsidiaries under the CVR Partners LTIP has been recorded in selling, general and administrative expenses (exclusive of depreciation and amortization) - third parties and direct operating expenses (exclusive of depreciation and amortization) - third parties. Compensation expense related to the awards issued to employees of the general partner under the CVR Partners LTIP has been recorded in selling, general and administrative expenses (exclusive of depreciation and amortization) - affiliates and direct operating expenses (exclusive of depreciation and amortization) - affiliates. As of June 30, 2016 and December 31, 2015 the Partnership had a liability of $2.2 million and $0.7 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Performance-Based Phantom Unit Award

In May 2014, the Partnership entered into a Phantom Unit Agreement with Mark A. Pytosh, the Chief Executive Officer and President of the general partner, that included performance-based phantom units and distribution equivalent rights. Compensation cost for these awards is being recognized over the performance cycles of May 1, 2014 to December 31, 2014, January 1, 2015 to December 31, 2015 and January 1, 2016 to December 31, 2016, as the services are provided. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average closing price of the Partnership's common units in accordance with the agreement, multiplied by a performance factor that is based upon the level of the Partnership’s production of UAN, and (ii) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. Compensation expense recorded for the three months ended June 30, 2016 and 2015 related to the awards was nominal. Compensation expense for the six months ended June 30, 2016 and 2015 related to the awards was approximately $52,000 and $39,000, respectively. Based on current estimates of performance thresholds for the remaining performance cycles, unrecognized compensation expense and the liability associated with the unvested phantom units as of June 30, 2016 was $0.1 million. The unrecognized compensation expense and the liability associated with the unvested phantom units as of December 31, 2015 were nominal.

- 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 + Details

Inventories

6 Months Ended

Jun. 30, 2016

Inventory Disclosure [Abstract]

Inventories

(6) Inventories

Inventories consisted of the following:



	June 30, 2016		December 31, 2015

	(in thousands)
Finished goods	$	9,317	$	9,589
Raw materials and precious metals	10,089		9,055
Parts and supplies	33,707		18,885
Total inventories	$	53,113	$	37,529

Property, Plant and Equipment

6 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(7) Property, Plant and Equipment

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



	June 30, 2016		December 31, 2015

	(in thousands)
Land and improvements	$	12,958	$	5,441
Buildings and improvements	14,529		3,049
Machinery and equipment	1,337,487		574,326
Automotive equipment	529		448
Furniture and fixtures	1,280		918
Railcars	16,265		16,315
Construction in progress	5,609		1,641
	$	1,388,657	$	602,138
Less: Accumulated depreciation	234,089		209,005
Total property, plant and equipment, net	$	1,154,568	$	393,133

Capitalized interest recognized as a reduction of interest expense was $0.4 million and $0 for the three and six months ended June 30, 2016 and 2015, respectively.

Partners' Capital and Partnership Distributions

6 Months Ended

Jun. 30, 2016

Equity [Abstract]

Partners' Capital and Partnership Distributions

(8) 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.

As of June 30, 2016, the Partnership had a total of 113,282,973 common units issued and outstanding, of which 38,920,000 common units were owned by CRLLC, representing approximately 34% of the total Partnership common units outstanding.

The board of directors of the Partnership's general partner has 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 begins with Adjusted EBITDA reduced for cash needed for (i) net cash interest expense (excluding capitalized interest) and debt service and other contractual obligations; (ii) maintenance capital expenditures; and (iii) to the extent applicable, major scheduled turnaround expenses, reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate, and expenses associated with the East Dubuque Merger, if any. Adjusted EBITDA is defined as EBITDA (net income before interest expense, net, income tax expenses, depreciation and amortization) further adjusted for the impact of non-cash share-based compensation, and, when applicable, major scheduled turnaround expense, loss on disposition of assets and expenses associated with the East Dubuque Merger. Available cash for distribution may be increased by the release of previously established cash reserves, if any, at the discretion of the board of directors of the general partner, and available cash is increased by the business interruption insurance proceeds and the impact of purchase accounting. Actual distributions are set by the board of directors of the general partner. The board of directors of the general partner may modify the cash distribution policy at any time, and the partnership agreement does not require the board of directors of the general partner to make distributions at all.

The following is a summary of cash distributions paid to the Partnership's unitholders during 2016 for the respective quarters to which the distributions relate:



	December 31, 2015		March 31, 2016⁽¹⁾		Total Cash Distributions Paid in 2016

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	10.5	$	10.5	$	21.0
Amount paid to public unitholders	9.2		20.1		29.3
Total amount paid	$	19.7	$	30.6	$	50.3
Per common unit	$	0.27	$	0.27	$	0.54
Common units outstanding (in thousands)	73,128		113,283

_____________________________

(1) The distribution per common unit for the three months ended March 31, 2016 is calculated based on the post-merger common units outstanding.

See Note 16 ("Subsequent Events") for further information on the Partnership's second quarter of 2016 distribution.

Net Income (Loss) per Common Unit	6 Months Ended
Net Income (Loss) per Common Unit	Jun. 30, 2016
Earnings Per Share [Abstract]
Net Income (Loss) per Common Unit	(9) Net Income (Loss) per Common Unit The Partnership's net income (loss) is allocated wholly to the common units, as the general partner does not have an economic interest. Basic and diluted net income (loss) per common unit is calculated by dividing net income (loss) by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to certain 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.

Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2016

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

(10) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	As of June 30, 2016		As of December 31, 2015

	(in thousands)
Property taxes	$	1,686	$	1,371
Current interest rate swap liabilities	—		119
Accrued interest	3,537		458
Railcar maintenance accruals	2,098		209
Affiliates (1)	1,545		2,334
Other accrued expenses and liabilities	2,705		1,192
	$	11,571	$	5,683

____________


(1)	Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy and its subsidiaries, which are related parties, under the feedstock and shared services agreement and the services agreement. Refer to Note 14 ("Related Party Transactions") for additional discussion.

Debt

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Debt

(11) Debt

Long-term debt consisted of the following:



	As of June 30, 2016		As of December 31, 2015

	(in thousands)
9.25% senior secured notes, due 2023	$	645,000	$	—
6.50% notes, due 2021	4,195		—
Credit Agreement term loan, due 2016	—		125,000
Total long-term debt, before debt issuance costs and discount	649,195		125,000
Less:
Unamortized discount	16,038		—
Unamortized debt issuance costs	7,845		227
Total long-term debt, net of current portion	$	625,312	$	124,773

As discussed in Note 3 ("Recent Accounting Pronouncements"), the Partnership adopted ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs", which requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. As a result of adoption of the standard, debt issuance costs of $0.2 million were reclassified as a direct deduction from the carrying value of the related debt balances in the Condensed Consolidated Balance Sheets as of December 31, 2015. A nominal amount of debt issuance costs related to the revolving credit facility were presented as assets in the Condensed Consolidated Balance Sheet as of December 31, 2015.

For the three months ended June 30, 2016 and 2015, amortization of the discount on debt and amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $0.1 million and $0.2 million, respectively. For the six months ended June 30, 2016 and 2015, amortization of the discount on debt and amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $0.4 million and $0.5 million, respectively.

2023 Notes

On June 10, 2016, the Partnership and CVR Nitrogen Finance Corporation, an indirect wholly-owned subsidiary of the Partnership, (together the "2023 Notes Issuers"), certain subsidiary guarantors named therein and Wilmington Trust, National Association, as trustee and as collateral trustee, completed a private offering of $645.0 million aggregate principal amount of 9.250% Senior Secured Notes due 2023 (the "2023 Notes"). The 2023 Notes mature on June 15, 2023, unless earlier redeemed or repurchased by the issuers. Interest on the 2023 Notes is payable semi-annually in arrears on June 15 and December 15 of each year, beginning on December 15, 2016. The 2023 Notes are guaranteed on a senior secured basis by all of the Partnership’s existing subsidiaries.

The 2023 Notes were issued at a $16.1 million discount, which is being amortized over the term of the 2023 Notes as interest expense using the effective-interest method. The Partnership received approximately $622.9 million of cash proceeds, net of the original issue discount and underwriting fees, but before deducting other third-party fees and expenses associated with the offering. The net proceeds from the sale of the 2023 Notes were used to: (i) repay all amounts outstanding under the CRLLC Facility (defined and discussed below); (ii) finance the 2021 Notes Tender Offer (defined and discussed below) and (iii) to pay related fees and expenses.

The debt issuance costs of the 2023 Notes totaled approximately $7.9 million and are being amortized over the term of the 2023 Notes as interest expense using the effective-interest amortization method.

The 2023 Notes contain customary covenants for a financing of this type that, among other things, restrict the Partnership’s ability and the ability of certain of its subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Partnership’s units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Partnership’s restricted subsidiaries to the Partnership; (vii) consolidate, merge or transfer all or substantially all of the Partnership’s assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. As of June 30, 2016, the Partnership was in compliance with the covenants contained in the 2023 Notes.

Included in other current liabilities on the Condensed Consolidated Balance Sheets is accrued interest payable totaling approximately $3.5 million as of June 30, 2016 related to the 2023 Notes. At June 30, 2016, the estimated fair value of the 2023 Notes was approximately $656.3 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

2021 Notes

The $320.0 million 2021 Notes were issued by CVR Nitrogen and CVR Nitrogen Finance (the "2021 Notes Issuers") prior to the East Dubuque Merger. The 2021 Notes bear interest at a rate of 6.5% per annum, payable semi-annually in arrears on April 15 and October 15 of each year. The 2021 Notes are scheduled to mature on April 15, 2021, unless repurchased or redeemed earlier in accordance with their terms.

On April 29, 2016, the 2021 Notes Issuers commenced a cash tender offer (the "Tender Offer") to purchase any and all of the outstanding 2021 Notes. In connection with the Tender Offer, the 2021 Notes Issuers solicited the consents of holders of the notes to certain proposed amendments to the indenture governing the notes (the "Consent Solicitation"). As a result of the Tender Offer, on June 10, 2016, the 2021 Notes Issuers repurchased $315,245,000 of 2021 Notes, representing approximately 98.5% of the total outstanding principal amount of the notes at a purchase price of $1,015 per $1,000 in principal amount. The total amount paid related to the Tender Offer was approximately $320.0 million, including an approximate $4.7 million premium. Additionally, the 2021 Notes Issuers paid $3.1 million for accrued and unpaid interest for the tendered notes up to the settlement date. The 2021 Notes Issuers received the requisite consents in respect of the 2021 Notes in connection with the Consent Solicitation to amend the indenture governing the 2021 Notes. As a result, the 2021 Notes Issuers executed a supplemental indenture, dated as of June 10, 2016, which eliminated or modified substantially all of the restrictive covenants relating to CVR Nitrogen and its subsidiaries, eliminated all events of default other than failure to pay principal, premium or interest on the 2021 Notes, eliminated all conditions to satisfaction and discharge, and released the liens on the collateral securing the 2021 Notes. The repurchase of a portion of the 2021 Notes resulted in a loss on extinguishment of debt of approximately $5.1 million for the three and six months ended June 30, 2016, which includes the Tender Offer premium of $4.7 million and the write-off of the unamortized portion of the purchase accounting adjustment of $0.4 million.

Concurrently with, but separately from the Tender Offer, the 2021 Notes Issuers also commenced an offer to purchase all of the outstanding 2021 Notes at a price equal to 101% of the principal amount thereof, as required as a result of the East Dubuque Merger (the "Change of Control Offer"). The offer expired on June 28, 2016. As a result of the Change of Control Offer, the 2021 Notes Issuers repurchased $560,000 of 2021 Notes at a purchase price of $1,010 per $1,000 in principal amount. The total amount paid related to the Change of Control Offer was approximately $0.6 million, including a nominal amount of premium and accrued and unpaid interest.

The $4,195,000 of principal amount of the 2021 Notes that remained outstanding following the consummation of the Tender Offer and the Change of Control Offer will continue to be obligations of the 2021 Notes Issuers. Included in other current liabilities on the Condensed Consolidated Balance Sheets is accrued interest payable totaling approximately $0.1 million as of June 30, 2016 related to the 2021 Notes. At June 30, 2016, the estimated fair value of the 2021 Notes was approximately $4.2 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

CRLLC Facility

On April 1, 2016, in connection with the closing of the East Dubuque Merger, the Partnership entered into a $300.0 million senior term loan credit facility (the "CRLLC Facility") with CRLLC, as the lender, the proceeds of which were used by the Partnership (i) to fund the repayment of amounts outstanding under the Wells Fargo Credit Agreement discussed in Note 4 ("East Dubuque Merger") (ii) to pay the cash consideration and to pay fees and expenses in connection with the East Dubuque Merger and related transactions and (iii) to repay all of the loans outstanding under the Credit Agreement discussed below. The CRLLC Facility had a term of two years and an interest rate of 12.0% per annum. Interest was calculated on the basis of the actual number of days elapsed over a 360-day year and payable quarterly. In April 2016, the Partnership borrowed $300.0 million under the CRLLC Facility. On June 10, 2016, the Partnership paid off the $300.0 million outstanding under the CRLLC Facility, paid $7.0 million in interest, and terminated the CRLLC Facility.

Credit Agreement

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 Agreement"). The Credit Agreement included 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 December 31, 2015. The Credit Agreement was scheduled to mature on April 13, 2016. On April 1, 2016, in connection with the completion of the East Dubuque Merger, the Partnership repaid all amounts outstanding under the Credit Agreement and paid $0.3 million for accrued and unpaid interest. Effective upon such repayment, the Credit Agreement and all related loan documents and security interests were terminated and released. The repayment was funded from amounts drawn on the CRLLC Facility, as discussed above. The Partnership recognized a nominal amount of loss on debt extinguishment in connection with the termination of the Credit Agreement.

Previous borrowings under the Credit Agreement bore 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 Agreement ranges from 3.50% to 4.25% for Eurodollar loans and 2.50% to 3.25% for base rate loans. During the periods presented, the interest rate was either the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. At December 31, 2015, the effective rate of the term loan was approximately 4.60%, inclusive of the impact of the interest rate swaps discussed in Note 12 ("Interest Rate Swap Agreements").

The carrying value approximated fair value as of December 31, 2015.

Interest Rate Swap Agreements	6 Months Ended
Interest Rate Swap Agreements	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Swap Agreements	(12) Interest Rate Swap Agreements CRNF had 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 expired on February 12, 2016. The floating rate term debt is discussed in Note 11 ("Debt"). The aggregate notional amount covered under these agreements, which commenced on August 12, 2011, totals $62.5 million (split evenly between the two agreements). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF received a floating rate based on three-month LIBOR and paid a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF receives a floating rate based on three-month LIBOR and paid a fixed rate of 1.975%. Both swap agreements were settled every 90 days. The effect of these swap agreements was to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three-month LIBOR governed by the credit facility. The agreements were designated as cash flow hedges at inception, and accordingly, the effective portion of the gain or loss on the swap was reported as a component of accumulated other comprehensive income (loss) ("AOCI") and reclassified into interest expense when the interest rate swap transaction affects earnings. Any ineffective portion of the gain or loss was recognized immediately in 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 for the three months ended June 30, 2015. The realized loss on the interest rate swap reclassified from AOCI into interest expense for the six months ended June 30, 2016 and 2015 was $0.1 million and $0.5 million, respectively. The interest rate swap agreements previously held by the Partnership also provided for the right to offset. However, as the interest rate swaps were in a liability position, there are no amounts offset in the Condensed Consolidated Balance Sheet as of December 31, 2015. See Note 15 ("Fair Value Measurements") for discussion of the fair value of the interest rate swap agreements.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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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
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1A
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2016

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(13) 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

	(in thousands)
Six months ending December 31, 2016	$	2,613	$	11,616
Year Ending December 31,
2017	4,328		13,549
2018	3,452		11,961
2019	2,836		10,453
2020	2,310		7,917
Thereafter	4,630		46,051
	$	20,169	$	101,547

_____________

CRNF leases railcars and facilities under long-term operating leases. Lease expense included in cost of product sold (exclusive of depreciation and amortization) and for the three months ended June 30, 2016 and 2015 totaled approximately $1.2 million. For the six months ended June 30, 2016 and 2015, these expenses totaled approximately $2.3 million. 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 may be renewed or replaced as they expire. In the second quarter of 2016, the Partnership entered into agreements to lease 115 UAN railcars from a related party, which is included in the operating lease commitments shown above. See Note 14 ("Related Party Transactions") for further discussion.

CRNF’s purchase obligation for pet coke from CVR Refining and has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two-year period. See Note 14 ("Related Party Transactions") for further discussion of the coke supply agreement.

CRNF is party to 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 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 the three months ended June 30, 2016 and 2015, totaled approximately $0.9 million and $0.8 million, respectively. For the six months ended June 30, 2016 and 2015, the expense totaled $1.9 million and $1.6 million, respectively.

CRNF is a party to a pet coke supply agreement with HollyFrontier Corporation. The term of this agreement ends in December 2016. The delivered cost of this pet coke is included in cost of product sold (exclusive of depreciation and amortization) and totaled approximately $1.1 million and $1.0 million, respectively, for the three months ended June 30, 2016 and 2015. For the six months ended June 30, 2016 and 2015, these expenses totaled approximately $2.5 million and $2.3 million, respectively.

Commitments for natural gas purchases consist of the following:



	June 30, 2016

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	775
Commitments to purchase natural gas	$	1,820
Weighted average rate per MMBtu (1)	$	2.35

____________


(1)	Weighted average rate per MMBtu is based on the fixed rates applicable to each contract.

Litigation

From time to time, the Partnership is involved in various lawsuits arising in the normal course of business, including environmental, health and safety ("EHS") matters described below under "Environmental, Health and Safety Matters." Liabilities, if any, related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular case. 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. There were no new proceedings or material developments in proceedings from those provided in the 2015 Form 10-K. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management’s beliefs or opinions with respect to liability for potential litigation matters are accurate.

Environmental, Health and Safety 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 laws or technology occur.

There have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the foregoing environmental matters from those provided in the 2015 Form 10-K. CRNF believes it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters which may develop in the future will not have a material adverse effect on the Partnership's business, financial condition or results of operations.

Related Party Transactions

6 Months Ended

Jun. 30, 2016

Related Party Transactions

(14) Related Party Transactions

Related Party Agreements

CVR Partners is party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries (including CVR Refining and its subsidiary Coffeyville Resources Refining & Marketing, LLC ("CRRM")) that govern the business relations among each party including: the (i) Feedstock and Shared Services Agreement; (ii) Coke Supply Agreement; (iii) Environmental Agreement; (iv) Services Agreement; (v) GP Services Agreement and (vi) Limited Partnership Agreement. The agreements are described as in effect at June 30, 2016. Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2015 Form 10-K.

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, personnel accruals and accrued expenses and other current liabilities on the Partnership's Condensed Consolidated Balance Sheets.

Feedstock and Shared Services Agreement

CRNF is party to 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 agreed to transfer hydrogen to one another; provided, CRNF is not required to sell hydrogen to CRRM if such hydrogen is required for operation of CRNF's nitrogen fertilizer plant, if such sale would adversely affect the Partnership's classification as a partnership for federal income tax purposes, or if such sale would not be in CRNF's best interest. Net monthly sales of hydrogen to CRRM have been reflected as net sales for CVR Partners, when applicable. Net monthly receipts of hydrogen from CRRM have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Partners, when applicable. For the three months ended June 30, 2016 and 2015, the net sales generated from the sale of hydrogen to CRRM were approximately $0.5 million and $2.0 million, respectively. For the six months ended June 30, 2016 and 2015, the net sales generated from the sale of hydrogen to CRRM were approximately $1.6 million and $8.5 million, respectively. At June 30, 2016 and December 31, 2015, there was approximately $0.2 million and $0.5 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 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 and six months ended June 30, 2016 and 2015, the net sales generated from the sale of tail gas to CRRM were nominal. In April 2011, in connection with the tail gas stream transfers to CRRM, 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 and provide an additional 15% to cover the cost of capital, which was due from CRNF to CRRM over four years. At June 30, 2016 and December 31, 2015, there were assets of approximately $0.2 million and $0.2 million, respectively, included in prepaid expenses and other current assets and approximately $0.7 million and $0.8 million, respectively, included in other long-term assets in the Condensed Consolidated Balance Sheets.

At June 30, 2016 and December 31, 2015, receivables of $0.1 million and $0.2 million, respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets for amounts yet to be received related to components of the feedstock and shared services agreement, other than amounts related to hydrogen transfers and tail gas discussed above. At June 30, 2016 and December 31, 2015, current obligations of approximately $0.6 million and $0.7 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.

Coke Supply Agreement

CRNF is party to 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 through a contract with HollyFrontier Corporation and 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 (the "UAN-based price") or 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 that excludes transportation cost ("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 cost of pet coke associated with the transfer of pet coke from CRRM to CRNF were approximately $0.5 million and $2.1 million for the three months ended June 30, 2016 and 2015, respectively, which was recorded in cost of product sold (exclusive of depreciation and amortization). For the six months ended June 30, 2016 and 2015, these expenses were approximately $1.3 million and $3.9 million, respectively. Payables of $0.2 million and $0.3 million related to the coke supply agreement were included in accounts payable on the Condensed Consolidated Balance Sheets at June 30, 2016 and December 31, 2015, respectively.

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.

Net amounts incurred under the services agreement for the three and six months ended June 30, 2016 and 2015 were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2016		2015		2016		2015

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	975	$	954	$	1,640	$	1,844
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	3,059		2,535		5,622		4,918
Total	$	4,034	$	3,489	$	7,262	$	6,762

For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share-based compensation that are disclosed in Note 5 ("Share‑Based Compensation"), of $1.9 million and $1.5 million, respectively, for the three months ended June 30, 2016 and 2015. For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share-based compensation, of $3.3 million and $2.6 million for the six months ended June 30, 2016 and 2015, respectively. At June 30, 2016 and December 31, 2015, current obligations of $2.8 million and $3.2 million, respectively, were included in accounts payable and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement.

Limited Partnership Agreement

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, 2016 and 2015 approximately $1.1 million and $1.0 million, respectively, pursuant to the partnership agreement primarily 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, 2016 and 2015, approximately $2.2 million and $2.1 million were incurred related to amounts due for reimbursement, respectively. At June 30, 2016 and December 31, 2015, current obligations of $2.0 million and $2.0 million, respectively, were included in personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets related to amounts outstanding in accordance with the limited partnership agreement.

Insight Portfolio Group

Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Carl C. 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. For the six months ended June 30, 2016, the Partnership paid Insight Portfolio Group a nominal amount. At June 30, 2016 and December 31, 2015, there were no unpaid balances related to transactions with the Insight Portfolio Group.

AEPC Facility

On April 1, 2016, in connection with the closing of the East Dubuque Merger, the Partnership entered into a $320.0 million senior term loan facility (the "AEPC Facility") with American Entertainment Properties Corp., a Delaware corporation and an affiliate of the Partnership ("AEPC"), as the lender, which was to be used (i) by the Partnership to provide funds to CVR Nitrogen to make a change of control offer and, if applicable, a "clean-up" redemption in accordance with the indenture governing the 2021 Notes or (ii) by the Partnership or CVR Nitrogen to make a tender offer for the 2021 Notes and, in each case, pay fees and expenses related thereto. The AEPC Facility had a term of two years and an interest rate of 12% per annum. In connection with the repayment of the substantial majority of the 2021 Notes, the AEPC Facility was terminated.

Commitment Letter

Simultaneously with the execution of the Merger Agreement, CVR Partners entered into a commitment letter (the "Commitment Letter") with CRLLC, pursuant to which CRLLC had committed to, on the terms and subject to the conditions set forth in the Commitment Letter, make available to CVR Partners term loan financing of up to $150.0 million, which amounts would have been available solely to fund the repayment of all of the loans outstanding under the Wells Fargo Credit Agreement, the cash consideration and expenses associated with the East Dubuque Merger. The term loan facility, if drawn, would have had a one year term at an interest rate of three-month LIBOR plus 3.0% per annum. In connection with the CRLLC Facility discussed below, the Commitment Letter was terminated.

CRLLC Guaranty

On February 9, 2016, CRLLC and the Partnership entered into a guaranty (the "CRLLC Guaranty"), pursuant to which CRLLC agreed to guaranty the indebtedness outstanding under the Credit Agreement. If the Credit Agreement became due prior to a refinancing by the Partnership, CRLLC would have been required to pay the indebtedness pursuant to the guaranty. The Partnership's obligation to repay CRLLC for the indebtedness would have been pursuant to a promissory note (the "Note"). The terms of the Note would have been mutually agreed upon by the parties, provided, the term would be the lesser of two years or such time that the Partnership obtains third-party financing ("New Debt") of at least $125.0 million on terms acceptable to the Partnership with a term of greater than one year from the inception of the New Debt. In connection with the CRLLC Facility discussed below, the CRLLC Guaranty was terminated.

CRLLC Facility

On April 1, 2016, in connection with the closing of the East Dubuque Merger, the Partnership entered into the CRLLC Facility. See Note 11 ("Debt") for further discussion.

Parent Affiliate Units

Subsequent to the East Dubuque Merger, the Partnership purchased 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016 for $5.0 million. See Note 4 ("East Dubuque Merger") for further discussion.

Railcar Lease Agreements

In the second quarter of 2016, the Partnership entered into agreements to lease a total of 115 UAN railcars from American Railcar Leasing, LLC, a company controlled by Mr. Carl C. Icahn, CVR Energy's majority stockholder. The lease agreements have a term of approximately seven years. The Partnership anticipates physical receipt of these leased railcars and associated lease payment obligations to begin in the second half of 2016.

Fair Value Measurements

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

(15) 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).

There were no assets or liabilities measured at fair value on a recurring basis as of June 30, 2016. The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2015.



	December 31, 2015
	Level 1		Level 2		Level 3		Total

	(in thousands)
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)	$	—	$	119	$	—	$	119

The Partnership had interest rate swaps that were measured at fair value on a recurring basis using Level 2 inputs. The swaps expired in February 2016. See further discussion in Note 12 ("Interest Rate Swap Agreements"). The fair values of these interest rate swap instruments were based on discounted cash flow models that incorporated 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 fair value of the debt issuances is disclosed in Note 11 ("Debt").

- 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 + Details

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	(16) Subsequent Events Distribution On July 27, 2016, the Board of Directors of the general partner of the Partnership declared a cash distribution for the second quarter of 2016 in the amount of $0.17 per common unit, or approximately $19.3 million in aggregate. The cash distribution will be paid on August 15, 2016 to the Partnership's unitholders of record at the close of business on August 8, 2016.

Basis of Presentation (Policies)	6 Months Ended
Basis of Presentation (Policies)	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying Partnership condensed consolidated financial statements include the accounts of CVR Partners and its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. 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 ("SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2015 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2015, which was filed with the SEC on February 18, 2016 (the "2015 Form 10-K"). The condensed consolidated financial statements include certain selling, general and administrative expenses and direct operating expenses that CVR Energy and its subsidiaries incurred on behalf of the Partnership. These related party transactions are governed by the services agreement. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs. In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2016 and December 31, 2015, the results of operations and comprehensive income (loss) of the Partnership for the three and six months ended June 30, 2016 and 2015, the cash flows of the Partnership for the six months ended June 30, 2016 and 2015 and the changes in partners’ capital for the Partnership for the six months ended June 30, 2016. The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2016 or any other interim or annual period. Planned Major Maintenance Costs The direct-expense method of accounting is used for maintenance activities, including planned major maintenance activities and other less extensive shutdowns. Maintenance costs are recognized as expense when maintenance services are performed. Planned major maintenance activities generally occur every two to three years. During the second quarter of 2016, the East Dubuque Facility completed a major scheduled turnaround. Overall results were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of product sold (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization). Costs of approximately $6.6 million, associated with the 2016 East Dubuque turnaround, are included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for both the three and six months ended June 30, 2016.
Cost Classifications	Cost of product sold (exclusive of depreciation and amortization) consist primarily of freight and distribution expenses, feedstock expenses, purchased ammonia and purchased hydrogen. Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, property taxes, plant-related maintenance services and environmental and safety compliance costs as well as catalyst and chemical costs. Direct operating expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 5 ("Share‑Based Compensation"). Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate offices. Selling, general and administrative expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 5 ("Share‑Based Compensation").
Income Taxes	CVR Partners is treated as a partnership for U.S. federal income tax purposes. The income tax liability of the common unitholders is not reflected in the consolidated financial statements of the Partnership. 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 and a replacement tax in the State of Illinois. CVR Nitrogen Holdings, LLC, a corporate entity wholly owned by CVR Partners, generates income or loss based on its own activities. As a corporation, the entity is subject to federal and state income taxes. Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Topic ("ASC") 740, Income Taxes, both the Partnership (for taxes based on income such as the Texas franchise tax and the Illinois replacement tax) and the corporate entity account for income taxes using the asset and liability method under which deferred income taxes are recognized for the future tax effects of temporary differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities using the enacted statutory tax rates in effect at the end of the period. A valuation allowance for deferred tax assets is recorded when it is more likely than not that the benefit from the deferred tax asset will not be realized. When applicable, penalties and interest related to uncertain tax positions are recorded as income tax expense.
Recent Accounting Pronouncements	In May 2014, the FASB issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers", which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard was originally effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On July 9, 2015, the FASB approved a one-year deferral of the effective date making the standard effective for interim and annual periods beginning after December 15, 2017. The FASB will continue to permit entities to adopt the standard on the original effective date if they choose. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"). The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 15, 2015 and is required to be applied on a retrospective basis. Early adoption was permitted. The Partnership adopted ASU 2015-03 as of January 1, 2016 and applied the standard retrospectively to the Condensed Consolidated Balance Sheet. Refer to Note 11 ("Debt") for further details. In February 2016, the FASB issued ASU 2016-02, "Leases" ("ASU 2016-02"). The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective approach. The Partnership is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of depreciation and amortization

Depreciation and amortization consisted of the following:



	Three Months Ended June 30,				Six Months Ended June 30,
	2016		2015		2016		2015

	(in millions)
Depreciation and amortization excluded from direct operating expenses	$	17.3	$	6.9	$	24.1	$	13.5
Depreciation and amortization excluded from cost of product sold	0.2		0.1		0.3		0.3
Depreciation and amortization excluded from selling, general and administrative expenses	0.1		—		0.1		—
	$	17.6	$	7.0	$	24.5	$	13.8

East Dubuque Merger (Tables)

6 Months Ended

Jun. 30, 2016

Business Combinations [Abstract]

Schedule of business acquisition

A summary of the total purchase price is as follows:



	Purchase Price
	(in millions)
Fair value of CVR Partners common units issued, as of the close of the East Dubuque Merger	$	335.7
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	99.2
Fair value of consideration transferred	434.9
Fair value of noncontrolling interest for parent affiliate units (1)	4.6
Total purchase price consideration to be allocated	$	439.5

The fair value of the unit consideration was determined as follows:




	Fair Value of Unit Consideration
	(units in thousands)
CVR Nitrogen common units outstanding, as of the close of the East Dubuque Merger	38,985
Less: Noncontrolling interest from parent affiliate units (1)	400
Net units subject to merger consideration	38,585
Unit consideration per CVR Nitrogen common unit	1.04
Number of CVR Partners common units to be issued for merger consideration	40,129
Number of CVR Partners common units to be issued for CVR Nitrogen phantom units issued to noncontinuing employees and CVR Nitrogen board members (2)	26
Total number of CVR Partners units to be issued	40,155
Fair value per CVR Partners common unit, as of the close of the East Dubuque Merger	$	8.36
Fair value of CVR Partners common units issued (in millions)	$	335.7

_____________


(1)	See above for discussion of parent affiliate units.


(2)	As discussed above, each phantom unit granted and outstanding and held by (i) an employee who did not continue in the employment of a CVR Partners-affiliated entity, or (ii) a director of CVR Nitrogen GP, upon closing of the East Dubuque Merger, vested in full and the holders thereof received the merger consideration.

Schedule of net tangible assets acquired



	Purchase Price Allocation
	(in millions)
Cash	$	35.4
Accounts receivable	8.9
Inventories	49.5
Prepaid expenses and other current assets (1)	5.2
Property, plant and equipment	774.9
Other long-term assets	1.1
Deferred revenue	(29.8		)
Other current liabilities (2)	(37.0		)
Long-term debt	(367.5		)
Other long-term liabilities	(1.2		)
Total fair value of net assets acquired	439.5
Less: Cash acquired	35.4
Total consideration transferred, net of cash acquired	$	404.1

_____________


(1)	Includes $4.0 million for the estimated fair value of insurance proceeds related to an event that occurred prior to the East Dubuque Merger. The Partnership received $4.0 million during the three months ended June 30, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the six months ended June 30, 2016.


(2)	Includes an assumed liability of $11.8 million for third-party financial advisory services provided to CVR Nitrogen that became payable upon the closing of the East Dubuque Merger, and was subsequently paid by CVR Partners on April 1, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the six months ended June 30, 2016.

Summary pro forma financial information



	Three Months Ended June 30,					Six Months Ended June 30,
	2016			2015		2016		2015

	(in thousands, except per unit data)
Net sales	$	119,797		$	152,875	$	227,737	$	282,677
Net income (loss)	(2,747		)	52,610		12,182		81,102
Net income (loss) per common unit, basic and diluted	(0.02		)	0.46		0.11		0.72

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of the phantom units activity

A summary of the phantom unit activity during the six months ended June 30, 2016 is presented below:



	Phantom Units		Weighted-Average Grant Date Fair Value
Non-vested at January 1, 2016	391,903		$	8.71
Granted	199,455		8.07
Vested	(58,730	)	8.08
Forfeited	(5,975	)	8.96
Non-vested at June 30, 2016	526,653		$	8.54

Inventories (Tables)

6 Months Ended

Jun. 30, 2016

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	June 30, 2016		December 31, 2015

	(in thousands)
Finished goods	$	9,317	$	9,589
Raw materials and precious metals	10,089		9,055
Parts and supplies	33,707		18,885
Total inventories	$	53,113	$	37,529

Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

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



	June 30, 2016		December 31, 2015

	(in thousands)
Land and improvements	$	12,958	$	5,441
Buildings and improvements	14,529		3,049
Machinery and equipment	1,337,487		574,326
Automotive equipment	529		448
Furniture and fixtures	1,280		918
Railcars	16,265		16,315
Construction in progress	5,609		1,641
	$	1,388,657	$	602,138
Less: Accumulated depreciation	234,089		209,005
Total property, plant and equipment, net	$	1,154,568	$	393,133

Partners' Capital and Partnership Distributions (Tables)

6 Months Ended

Jun. 30, 2016

Equity [Abstract]

Summary of cash distributions paid to unitholders

The following is a summary of cash distributions paid to the Partnership's unitholders during 2016 for the respective quarters to which the distributions relate:



	December 31, 2015		March 31, 2016⁽¹⁾		Total Cash Distributions Paid in 2016

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	10.5	$	10.5	$	21.0
Amount paid to public unitholders	9.2		20.1		29.3
Total amount paid	$	19.7	$	30.6	$	50.3
Per common unit	$	0.27	$	0.27	$	0.54
Common units outstanding (in thousands)	73,128		113,283

_____________________________

(1) The distribution per common unit for the three months ended March 31, 2016 is calculated based on the post-merger common units outstanding.

Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2016

Payables and Accruals [Abstract]

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:



	As of June 30, 2016		As of December 31, 2015

	(in thousands)
Property taxes	$	1,686	$	1,371
Current interest rate swap liabilities	—		119
Accrued interest	3,537		458
Railcar maintenance accruals	2,098		209
Affiliates (1)	1,545		2,334
Other accrued expenses and liabilities	2,705		1,192
	$	11,571	$	5,683

____________


(1)	Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy and its subsidiaries, which are related parties, under the feedstock and shared services agreement and the services agreement. Refer to Note 14 ("Related Party Transactions") for additional discussion.

Debt (Tables)

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Schedule of debt

Long-term debt consisted of the following:



	As of June 30, 2016		As of December 31, 2015

	(in thousands)
9.25% senior secured notes, due 2023	$	645,000	$	—
6.50% notes, due 2021	4,195		—
Credit Agreement term loan, due 2016	—		125,000
Total long-term debt, before debt issuance costs and discount	649,195		125,000
Less:
Unamortized discount	16,038		—
Unamortized debt issuance costs	7,845		227
Total long-term debt, net of current portion	$	625,312	$	124,773

Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2016

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum required payments for operating 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

	(in thousands)
Six months ending December 31, 2016	$	2,613	$	11,616
Year Ending December 31,
2017	4,328		13,549
2018	3,452		11,961
2019	2,836		10,453
2020	2,310		7,917
Thereafter	4,630		46,051
	$	20,169	$	101,547

_____________

Commitments for natural gas purchases

Commitments for natural gas purchases consist of the following:



	June 30, 2016

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	775
Commitments to purchase natural gas	$	1,820
Weighted average rate per MMBtu (1)	$	2.35

____________


(1)	Weighted average rate per MMBtu is based on the fixed rates applicable to each contract.

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of related party transactions

Net amounts incurred under the services agreement for the three and six months ended June 30, 2016 and 2015 were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2016		2015		2016		2015

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	975	$	954	$	1,640	$	1,844
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	3,059		2,535		5,622		4,918
Total	$	4,034	$	3,489	$	7,262	$	6,762

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

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

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2015.



	December 31, 2015
	Level 1		Level 2		Level 3		Total

	(in thousands)
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)	$	—	$	119	$	—	$	119

Formation of the Partnership, Organization and Nature of Business (Details)	6 Months Ended
	Jun. 30, 2016 manufacturing_facility
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities	2
Percentage of limited partner interest held by the public	66.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest (as a percent)	34.00%
General partner interest (as a percent)	100.00%
IEP Energy LLC \| CVR Energy, Inc
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	82.00%

Basis of Presentation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Basis of Presentation (Details) - USD ($) $ in Millions	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Planned Major Maintenance Activities [Line Items]
Depreciation and amortization excluded from direct operating expenses	$ 17.3	$ 6.9	$ 24.1	$ 13.5
Depreciation and amortization excluded from cost of product sold	0.2	0.1	0.3	0.3
Depreciation and amortization excluded from selling, general and administrative expenses	0.1	0.0	0.1	0.0
Depreciation	17.6	$ 7.0	24.5	$ 13.8
Direct Operating Expenses Exclusive of Depreciation and Amortization
Planned Major Maintenance Activities [Line Items]
Turnaround costs	$ 6.6		$ 6.6
Minimum
Planned Major Maintenance Activities [Line Items]
Planned major maintenance activities frequency			2 years
Maximum
Planned Major Maintenance Activities [Line Items]
Planned major maintenance activities frequency			3 years

East Dubuque Merger - Additional Information (Details) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended
	Apr. 01, 2016	Mar. 31, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Mar. 14, 2016
Business Acquisition [Line Items]
Net sales			$ 119,797,000	$ 80,815,000	$ 192,889,000	$ 173,865,000
Operating loss			(3,702,000)	(28,712,000)	(23,355,000)	(60,177,000)
Contribution from affiliates			$ 507,000		507,000
Purchase of noncontrolling interest					5,000,000
CVR Energy, Inc
Business Acquisition [Line Items]
Units purchased (in units)		400,000
Senior Notes \| 6.50% notes, due 2021
Business Acquisition [Line Items]
Debt instrument face amount	$ 320,000,000.0
Debt instrument, percentage rate	6.50%
Line of Credit \| Wells Fargo Credit Agreement
Business Acquisition [Line Items]
Payment of revolving debt	$ 49,400,000
Term Loan \| Line of Credit \| Wells Fargo Credit Agreement
Business Acquisition [Line Items]
Borrowing capacity	50,000,000
Letter of Credit \| Line of Credit \| Wells Fargo Credit Agreement
Business Acquisition [Line Items]
Borrowing capacity	$ 10,000,000
CVR Nitrogen
Business Acquisition [Line Items]
Ownership interest			100.00%
CVR Nitrogen \| CVR Energy, Inc
Business Acquisition [Line Items]
Limited partner interest (as a percent)		1.00%
CVR Energy
Business Acquisition [Line Items]
Units purchased (in units)			400,000
Purchase of noncontrolling interest			$ 5,000,000
Common Units
Business Acquisition [Line Items]
Purchase of noncontrolling interest					(71,000)
East Dubuque Merger
Business Acquisition [Line Items]
CVR Partners common units eligible per CVR Nitrogen common unit (in units)	1.04
Expected issuance of common units (in units)	40,155,000
Fair value of consideration transferred	$ 802,400,000
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	99,229,000
Fair value of common units issued in a business combination	335,700,000
Value of liabilities assumed	367,500,000
Net sales			59,700,000		59,700,000
Operating loss			8,200,000		8,200,000
Fair value of noncontrolling interest for parent affiliate units	$ 4,600,000
Merger related costs excluded from pro forma net income			1,200,000	$ 500,000	3,200,000	$ 500,000
East Dubuque Merger \| Selling, General and Administrative Expenses (Exclusive of Depreciation and Amortization)
Business Acquisition [Line Items]
Merger related expenses			$ 1,200,000		2,500,000
East Dubuque Merger \| Fair Value Adjustment to Inventory and Deferred Revenue
Business Acquisition [Line Items]
Nonrecurring expenses related to fair value adjustment					$ 13,000,000
East Dubuque Merger \| CVR Nitrogen
Business Acquisition [Line Items]
CVR Partners common units eligible per CVR Nitrogen common unit (in units)	1.04
Unit price (in dollars per unit)	$ 2.57
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| CVR Nitrogen
Business Acquisition [Line Items]
Ownership interest sold							100.00%

East Dubuque Merger - Schedule of Total Purchase Price (Details) - East Dubuque Merger $ in Thousands	Apr. 01, 2016 USD ($)
Business Acquisition [Line Items]
Fair value of common units issued in a business combination	$ 335,700
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	99,229
Fair value of consideration transferred	434,900
Fair value of noncontrolling interest for parent affiliate units	4,600
Total purchase price consideration to be allocated	$ 439,500

East Dubuque Merger - Schedule of Unit Consideration Fair Value (Details) - East Dubuque Merger $ / shares in Units, $ in Millions	Apr. 01, 2016 USD ($) $ / shares shares
Business Acquisition [Line Items]
CVR Nitrogen common units outstanding, as of the close of the merger (in units)	38,985,000
Less: Noncontrolling interest from parent affiliate units (in units)	400,000
Net units subject to merger consideration (in units)	38,585,000
Unit consideration per CVR Nitrogen common unit (in units)	1.04
Number of CVR Partners common units to be issued for merger consideration (in units)	40,129,000
Number of CVR Partners common units to be issued for CVR Nitrogen phantom units issued to non-continuing employees and CVR Nitrogen board members (in units)	26,000
Total number of CVR Partners units to be issued (in units)	40,155,000
Fair value per CVR Partners common unit, as of the close of the merger (in dollars per unit) \| $ / shares	$ 8.36
Fair value of common units issued in a business combination \| $	$ 335.7

East Dubuque Merger - Preliminary Purchase Price Allocation (Details) - East Dubuque Merger - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016	Apr. 01, 2016
Business Acquisition [Line Items]
Identifiable intangible assets			$ 0
Cash			35,400,000
Accounts receivable			8,900,000
Inventories			49,500,000
Prepaid expenses and other current assets			5,200,000
Property, plant and equipment			774,900,000
Other long-term assets			1,100,000
Deferred revenue			(29,800,000)
Other current liabilities			(37,000,000)
Long-term debt			(367,500,000)
Other long-term liabilities			(1,200,000)
Total fair value of net assets acquired			439,500,000
Total consideration transferred, net of cash acquired			404,100,000
Fair value of insurance proceeds			4,000,000
Proceeds from life Insurance policies	$ 4,000,000	$ 4,000,000
Advisory services payable			$ 11,800,000

East Dubuque Merger - Summary Pro Forma Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Business Acquisition, Pro Forma Information [Abstract]
Net income (loss) per common unit, basic (in dollars per unit)	$ (0.02)	$ 0.46
East Dubuque Merger
Business Acquisition, Pro Forma Information [Abstract]
Net sales	$ 119,797	$ 152,875	$ 227,737	$ 282,677
Net income (loss)	$ (2,747)	$ 52,610	$ 12,182	$ 81,102
Net income (loss) per common unit, basic (in dollars per unit)			$ 0.11	$ 0.72
Net income (loss) per common unit, diluted (in dollars per unit)	$ (0.02)	$ 0.46	$ 0.11	$ 0.72

Share-Based Compensation - Incentive Plan and Awards, CVR Energy (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Share-Based Compensation
Percentage of allocation of share-based compensation expense			100.00%
CVR Energy, Inc \| Incentive Unit Award
Share-Based Compensation
Unrecognized compensation costs	$ 0.7		$ 0.7
Weighted-average period for amortization of unrecognized compensation cost			1 year 2 months 12 days
Compensation expense	0.0	$ 0.2	$ 0.0	$ 0.4
Personnel accruals	0.5		$ 0.5		$ 0.5
Vesting period			3 years
Number of shares considered for determining cash payment for each award upon vesting			1
CVR Energy, Inc \| CVR Energy LTIP \| Performance Shares \| Board of Directors Chairman
Share-Based Compensation
Unrecognized compensation costs	0.3		$ 0.3
Weighted-average period for amortization of unrecognized compensation cost			6 months
Compensation expense	0.1		$ 0.2
Personnel accruals	$ 0.2		$ 0.2
CVR Energy, Inc \| CVR Energy LTIP \| Incentive Unit Award \| Tranche One
Share-Based Compensation
Vesting percentage			33.33%
CVR Energy, Inc \| CVR Energy LTIP \| Incentive Unit Award \| Tranche Two
Share-Based Compensation
Vesting percentage			33.33%
CVR Energy, Inc \| CVR Energy LTIP \| Incentive Unit Award \| Tranche Three
Share-Based Compensation
Vesting percentage			33.33%

Share-Based Compensation - Long-Term Incentive Plan, CVR Partners (Details) - CVR Partners LTIP - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Apr. 01, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Share-Based Compensation
Vesting period				3 years
Common stock authorized for issuance (in units)		5,000,000		5,000,000
Common units available for issuance (in units)		4,820,215		4,820,215
Phantom Units
Share-Based Compensation
Vesting period				3 years
Number of shares considered for determining cash payment for each award upon vesting				1
Units granted (in units)				199,455
Unrecognized compensation cost		$ 2,600		$ 2,600
Weighted-average period for amortization of unrecognized compensation cost				1 year 6 months
Phantom Units \| Tranche One
Share-Based Compensation
Vesting percentage				33.33%
Phantom Units \| Tranche Two
Share-Based Compensation
Vesting percentage				33.33%
Phantom Units \| Tranche Three
Share-Based Compensation
Vesting percentage				33.33%
Phantom Stock and Common Units
Share-Based Compensation
Compensation expense		800	$ 400	$ 1,300	$ 1,000
Personnel accruals		2,200		2,200		$ 700
Performance-Based Phantom Units
Share-Based Compensation
Compensation expense		0	$ 0	52	$ 39
Personnel accruals		$ 100		$ 100		$ 0
East Dubuque Merger \| Phantom Units
Share-Based Compensation
Units granted (in units)	195,980
Share-based compensation related liability	$ 600
Number of awards subject to accelerated vesting date (in units)		58,730
Accelerated compensation cost		$ 300

Share-Based Compensation - Schedule of Phantom Unit Activity (Details) - CVR Partners LTIP - Phantom Units	6 Months Ended
	Jun. 30, 2016 $ / shares shares
Non-vested shares activity
Non-vested at the beginning of the period (in shares) \| shares	391,903
Granted (in units) \| shares	199,455
Vested (in units) \| shares	(58,730)
Forfeited (in units) \| shares	(5,975)
Non-vested at the end of the period (in shares) \| shares	526,653
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per unit) \| $ / shares	$ 8.71
Granted (in dollars per unit) \| $ / shares	8.07
Vested (in dollars per unit) \| $ / shares	8.08
Forfeited (in dollars per unit) \| $ / shares	8.96
Non-vested at the end of the period (in dollars per unit) \| $ / shares	$ 8.54

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 9,317	$ 9,589
Raw materials and precious metals	10,089	9,055
Parts and supplies	33,707	18,885
Total inventories	$ 53,113	$ 37,529

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,388,657		$ 1,388,657		$ 602,138
Less: Accumulated depreciation	234,089		234,089		209,005
Total property, plant and equipment, net	1,154,568		1,154,568		393,133
Capitalized interest	400	$ 0	400	$ 0
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	12,958		12,958		5,441
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	14,529		14,529		3,049
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	1,337,487		1,337,487		574,326
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	529		529		448
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	1,280		1,280		918
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	16,265		16,265		16,315
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 5,609		$ 5,609		$ 1,641

Partners' Capital and Partnership Distributions - Additional Information (Details)	6 Months Ended
	Jun. 30, 2016 partnership_interest shares	Mar. 31, 2016 shares	Dec. 31, 2015 shares
Related Party Transaction [Line Items]
Number of types of partnership interests outstanding \| partnership_interest	2
Common units issued (in units)	113,282,973		73,128,269
Common unitholders, units outstanding (in units)	113,282,973	113,283,000	73,128,269
Maximum period after the end of each quarter of cash distribution to common unitholders	60 days
CRLLC
Related Party Transaction [Line Items]
Common unitholders, units outstanding (in units)	38,920,000
Percentage of common units owned by CRLLC	34.00%

Partners' Capital and Partnership Distributions - Summary of Cash Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2016
Equity [Abstract]
Amount paid to CRLLC	$ 10.5	$ 10.5	$ 21.0
Amount paid to public unitholders	20.1	9.2	29.3
Total amount paid	$ 30.6	$ 19.7	$ 50.3
Per common unit (in dollars per unit)	$ 0.27	$ 0.27	$ 0.54
Common units outstanding (in thousands) (in units)	113,283,000	73,128,269	113,282,973

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Property taxes	$ 1,686	$ 1,371
Current interest rate swap liabilities	0	119
Accrued interest	3,537	458
Railcar maintenance accruals	2,098	209
Affiliates	1,545	2,334
Other accrued expenses and liabilities	2,705	1,192
Accrued expenses and other current liabilities	$ 11,571	$ 5,683

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

+ References + Details

Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 10, 2016	Apr. 01, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 649,195			$ 125,000
Unamortized discount	16,038			0
Unamortized debt issuance costs	7,845			227
Long-term debt, net of current portion	625,312			124,773
Senior Notes \| 9.25% senior secured notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	645,000			0
Unamortized discount	$ 16,038	$ 16,100
Debt instrument, percentage rate	9.25%	9.25%
Senior Notes \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate			6.50%
Notes Payable \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 4,195			0
Debt instrument, percentage rate	6.50%		6.50%
Term Loan \| Credit Agreement term loan, due 2016
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 0			$ 125,000

Debt - Debt Issuance Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 10, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 7,845		$ 7,845			$ 227
Senior Notes \| 2023 Notes
Debt Instrument [Line Items]
Unamortized debt issuance costs					$ 7,900
Interest Expense and Other Financing Costs
Debt Instrument [Line Items]
Amortization of deferred financing costs	$ 100	$ 200	$ 400	$ 500

Debt - 2023 Notes (Details) - USD ($)		6 Months Ended
Debt - 2023 Notes (Details) - USD ($)	Jun. 10, 2016	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Unamortized discount		$ 16,038,000		$ 0
Proceeds on issuance of 2023 Notes, net of original issue discount		628,869,000	$ 0
Unamortized debt issuance costs		$ 7,845,000		$ 227,000
Senior Notes \| 2023 Notes
Debt Instrument [Line Items]
Debt instrument face amount	$ 645,000,000.0
Debt instrument, percentage rate	9.25%	9.25%
Unamortized discount	$ 16,100,000	$ 16,038,000
Proceeds on issuance of 2023 Notes, net of original issue discount	622,900,000
Unamortized debt issuance costs	$ 7,900,000
Interest payable		3,500,000
Senior Notes \| 2023 Notes \| Level 2
Debt Instrument [Line Items]
Fair value of debt		$ 656,300,000

Debt - 2021 Notes (Details) - USD ($)				3 Months Ended		6 Months Ended
Debt - 2021 Notes (Details) - USD ($)	Jun. 28, 2016	Jun. 10, 2016	Apr. 29, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Apr. 01, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Loss on extinguishment of debt				$ 5,116,000	$ 0	$ 5,116,000	$ 0
Debt instrument, carrying amount				$ 649,195,000		$ 649,195,000			$ 125,000,000
Notes Payable \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Debt instrument face amount								$ 320,000,000.0
Debt instrument, percentage rate				6.50%		6.50%		6.50%
Repurchased face amount	$ 560,000	$ 315,245,000
Percentage of principal amount repurchased		98.50%
Repurchased face amount per $1,000 principal amount	1,010	$ 1,015
Debt repurchase amount		320,000,000
Debt premium		4,700,000		$ 4,700,000		$ 4,700,000
Interest paid		$ 3,100,000
Interest payable				100,000		100,000
Loss on extinguishment of debt				5,100,000		5,100,000
Write off of unamortized purchase accounting adjustment				400,000		300,000
Percentage of principal amount redeemed			101.00%
Repayments of debt	$ 600,000
Debt instrument, carrying amount				4,195,000		4,195,000			$ 0
Notes Payable \| 6.50% notes, due 2021 \| Level 2
Debt Instrument [Line Items]
Fair value of debt				$ 4,200,000		$ 4,200,000

Debt - CRLLC Facility (Details) - CRLLC - Senior Notes - CRLLC Facility - USD ($)			1 Months Ended
	Jun. 10, 2016	Apr. 01, 2016	Apr. 30, 2016
Debt Instrument [Line Items]
Debt instrument face amount		$ 300,000,000.0
Loan term		2 years
Debt instrument, percentage rate		12.00%
Interest calculation period		360 days
Debt instrument, carrying amount			$ 300,000,000
Repurchased face amount	$ 300,000,000.0
Interest paid	$ 7,000,000

Debt - Credit Agreement (Details) - USD ($)			6 Months Ended
Debt - Credit Agreement (Details) - USD ($)	Apr. 01, 2016	Apr. 13, 2011	Jun. 30, 2016	Dec. 31, 2015
Credit Facility
Period of trailing quarters used in calculating leverage ratio			12 months
Line of Credit \| CRNF Credit Facility \| Eurodollar
Credit Facility
Basis spread on variable rate (as a percent)		3.50%
Line of Credit \| CRNF Credit Facility \| Eurodollar \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)		3.50%
Line of Credit \| CRNF Credit Facility \| Eurodollar \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)		4.25%
Line of Credit \| CRNF Credit Facility \| Base Rate \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)		2.50%
Line of Credit \| CRNF Credit Facility \| Base Rate \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)		3.25%
Line of Credit \| CRNF Credit Facility \| Prime
Credit Facility
Basis spread on variable rate (as a percent)		2.50%
Line of Credit \| Term Loan \| CRNF Credit Facility
Credit Facility
Debt instrument face amount		$ 125,000,000
Interest paid	$ 300,000
Line of Credit \| Revolving Credit Facility \| CRNF Credit Facility
Credit Facility
Borrowing capacity		25,000,000
Uncommitted incremental facility		$ 50,000,000
Amount outstanding under revolving credit facility				$ 0
Effective rate (as a percent)				4.60%

Interest Rate Swap (Details)			3 Months Ended	6 Months Ended
Interest Rate Swap (Details)	Jul. 01, 2011	Jun. 30, 2011	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)	Feb. 12, 2016 USD ($)	Aug. 12, 2011 USD ($) agreement	Apr. 13, 2011 USD ($)
Designated as hedges \| Interest rate swap agreements \| CRNF
Interest rate swap
Number of agreements \| agreement							2
Aggregate notional amount							$ 62,500,000
Average fixed rate of interest (as a percent)	1.96%
Loss reclassified to earnings			$ 300,000	$ 100,000	$ 500,000
Designated as hedges \| Interest rate swap agreements entered into on June 30, 2011 \| CRNF
Interest rate swap
Fixed rate (as a percent)		1.94%
Settlement period		90 days
Designated as hedges \| Interest rate swap agreements entered into on July 1, 2011 \| CRNF
Interest rate swap
Fixed rate (as a percent)	1.975%
Settlement period	90 days
Line of Credit \| Term Loan \| CRNF Credit Facility
Interest rate swap
Debt instrument face amount								$ 125,000,000
Line of Credit \| Term Loan \| CRNF \| CRNF Credit Facility
Interest rate swap
Debt instrument face amount						$ 125,000,000

Commitments and Contingencies - Minimum Required Payments (Details) $ in Thousands	Jun. 30, 2016 USD ($)
Operating Leases
Six months ending December 31, 2016	$ 2,613
2017	4,328
2018	3,452
2019	2,836
2020	2,310
Thereafter	4,630
Operating leases	20,169
Unconditional Purchase Obligations
Six months ending December 31, 2016	11,616
2017	13,549
2018	11,961
2019	10,453
2020	7,917
Thereafter	46,051
Unconditional purchase obligations	$ 101,547

Commitments and Contingencies - Additional Information (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016 USD ($) railcar	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)
CRNF
Long-term Purchase Commitment [Line Items]
Lease expense	$ 1.2	$ 1.2	$ 2.3	$ 2.3
HollyFrontier Corporation
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	1.1	1.0	2.5	2.3
Material \| Linde, Inc. \| CRNF
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	$ 0.9	$ 0.8	$ 1.9	$ 1.6
CVR Refining, LP \| Purchase obligation for pet coke
Long-term Purchase Commitment [Line Items]
Period for calculation of the average pet coke price paid to CVR Refining			2 years
Affiliates
Long-term Purchase Commitment [Line Items]
Lease agreement, number of railcars \| railcar	115

Commitments and Contingencies - Natural Gas Purchases (Details) MMBTU in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($) MMBTU
Long-term Purchase Commitment [Line Items]
Commitments to purchase natural gas	$ 1,820,000
Weighted average rate per MMBtu	$ 2.35
MMBtus under fixed-price contracts
Long-term Purchase Commitment [Line Items]
Total MMBtus under contract \| MMBTU	775

Related Party Transactions - Feedstock and Shared Services Agreement (Details) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Apr. 30, 2011	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($) affiliate	Jun. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Number of parties \| affiliate				2
Revenue from related party		$ 119,797	$ 80,815	$ 192,889	$ 173,865
Receivables		837		837		$ 883
Other long-term assets, with affiliates		688		688		777
Accounts payable, due to affiliates		2,075		2,075		1,940
Feedstock and Shared Services Agreement \| Hydrogen \| CRRM
Related Party Transaction [Line Items]
Receivables		200		200		500
Feedstock and Shared Services Agreement \| Hydrogen \| CRNF \| CRRM
Related Party Transaction [Line Items]
Revenue from related party		500	$ 2,000	1,600	$ 8,500
Feedstock and Shared Services Agreement \| Tail gas \| CRNF \| CRRM
Related Party Transaction [Line Items]
Receivables		200		200		200
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
Period for payment of cost of installation of pipe	4 years
Other long-term assets, with affiliates		700		700		800
Feedstock and Shared Services Agreement \| Products and services, excluding hydrogen and tail gas
Related Party Transaction [Line Items]
Receivables		100		100		200
Accounts payable, due to affiliates		$ 600		$ 600		$ 700

Related Party Transactions - Coke Supply Agreement (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($) T $ / T	Jun. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Cost of product sold \| $	$ 36,049	$ 15,424	$ 52,430	$ 41,193
Accounts payable, due to affiliates \| $	2,075		2,075		$ 1,940
Coke Supply Agreement \| Petroleum coke
Related Party Transaction [Line Items]
Cost of product sold \| $	500	$ 2,100	1,300	$ 3,900
Accounts payable, due to affiliates \| $	$ 200		$ 200		$ 300
Coke Supply Agreement \| Petroleum coke \| CRNF \| CRRM
Related Party Transaction [Line Items]
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)			25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)			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)			0.5
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)			1
Coke Supply Agreement \| Petroleum coke \| Minimum \| CRNF \| CRRM
Related Party Transaction [Line Items]
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 (over)			70.00%
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)			5
Coke Supply Agreement \| Petroleum coke \| Maximum \| CRNF \| CRRM
Related Party Transaction [Line Items]
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)			40

Related Party Transactions - Schedule of Services Agreement (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$ 54,144	$ 25,146	$ 77,834	$ 49,560
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	8,343	4,523	14,735	9,106
Services Agreement
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	975	954	1,640	1,844
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	3,059	2,535	5,622	4,918
Total	$ 4,034	$ 3,489	$ 7,262	$ 6,762

Related Party Transactions - Additional Information (Details)			3 Months Ended		6 Months Ended
	Apr. 01, 2016 USD ($)	Feb. 09, 2016 USD ($)	Jun. 30, 2016 USD ($) railcar shares	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Accounts payable, due to affiliates			$ 2,075,000		$ 2,075,000		$ 1,940,000
Personnel accruals, with affiliates			1,946,000		1,946,000		1,974,000
Purchase of noncontrolling interest					5,000,000
Services Agreement
Related Party Transaction [Line Items]
Personnel costs			1,900,000	$ 1,500,000	3,300,000	$ 2,600,000
Accounts payable, due to affiliates			2,800,000		2,800,000		3,200,000
Limited Partnership Agreement
Related Party Transaction [Line Items]
Personnel costs			1,100,000	$ 1,000,000	2,200,000	$ 2,100,000
Personnel accruals, with affiliates			2,000,000		2,000,000		2,000,000
Insight Portfolio Group LLC
Related Party Transaction [Line Items]
Due to related party			$ 0		$ 0		$ 0
CRLLC
Related Party Transaction [Line Items]
Minimum face amount of third party debt		$ 125,000,000
CRLLC \| Maximum
Related Party Transaction [Line Items]
Guaranty agreement, term of debt		2 years
CRLLC \| Minimum
Related Party Transaction [Line Items]
Termination of guaranty, term of third party debt		1 year
CRLLC \| Letter of Credit
Related Party Transaction [Line Items]
Loan term	1 year
Borrowing capacity	$ 150,000,000.0
CRLLC \| Letter of Credit \| LIBOR
Related Party Transaction [Line Items]
Basis spread on variable rate (as a percent)	3.00%
CVR Energy
Related Party Transaction [Line Items]
Units purchased (in units) \| shares			400,000
Purchase of noncontrolling interest			$ 5,000,000
Affiliates
Related Party Transaction [Line Items]
Lease agreement, number of railcars \| railcar			115
Lease agreement, term contract			7 years
Affiliates \| AEPC Facility \| Senior Notes
Related Party Transaction [Line Items]
Debt instrument face amount	$ 320,000,000.0
Loan term	2 years
Debt instrument, percentage rate	12.00%

Fair Value Measurements (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)	$ 0	$ 119
Recurring
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)		119
Recurring \| Level 1
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)		0
Recurring \| Level 2
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)		119
Recurring \| Level 3
Financial Statement Caption and Description
Other current liabilities (interest rate swaps)		$ 0

- Definition

+ References + Details

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		6 Months Ended
	Jul. 27, 2016	Mar. 31, 2016	Dec. 31, 2015	Jun. 30, 2016
Subsequent Event [Line Items]
Cash distribution declared (in dollars per unit)		$ 0.27	$ 0.27	$ 0.54
Total amount paid		$ 30.6	$ 19.7	$ 50.3
Subsequent Event
Subsequent Event [Line Items]
Cash distribution declared (in dollars per unit)	$ 0.17
Total amount paid	$ 19.3