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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Oct. 30, 2017
Document and Entity Information
Entity Registrant Name	CVR Partners, LP
Entity Central Index Key	0001425292
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
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	2017
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 69,977	$ 55,595
Accounts receivable, net of allowance for doubtful accounts of $44 and $46 at September 30, 2017 and December 31, 2016, respectively	12,345	13,924
Inventories	57,556	58,167
Prepaid expenses and other current assets, including $336 and $750 with affiliates at September 30, 2017 and December 31, 2016, respectively	5,128	6,845
Total current assets	145,006	134,531
Property, plant, and equipment, net of accumulated depreciation	1,083,999	1,130,121
Goodwill	40,969	40,969
Other long-term assets, including $463 and $598 with affiliates at September 30, 2017 and December 31, 2016, respectively	5,785	6,596
Total assets	1,275,759	1,312,217
Current liabilities:
Accounts payable, including $2,217 and $2,402 due to affiliates at September 30, 2017 and December 31, 2016, respectively	20,994	28,815
Personnel accruals, including $1,860 and $1,968 with affiliates at September 30, 2017 and December 31, 2016, respectively	7,454	9,256
Deferred revenue	19,361	12,571
Accrued expenses and other current liabilities, including $2,844 and $2,515 with affiliates at September 30, 2017 and December 31, 2016, respectively	23,915	12,374
Total current liabilities	71,724	63,016
Long-term liabilities:
Long-term debt, net of current portion	625,178	623,107
Other long-term liabilities	1,599	1,187
Total long-term liabilities	626,777	624,294
Commitments and contingencies
Partners’ capital:
Common unitholders, 113,282,973 units issued and outstanding at September 30, 2017 and December 31, 2016	577,257	624,906
General partner interest	1	1
Total partners’ capital	577,258	624,907
Total liabilities and partners’ capital	$ 1,275,759	$ 1,312,217

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 44	$ 46
Prepaid expenses and other current assets, from affiliates	336	750
Other long-term assets, with affiliates	463	598
Accounts payable, due to affiliates	2,217	2,402
Personnel accruals, with affiliates	1,860	1,968
Accrued expenses and other current liabilities, with affiliates	$ 2,844	$ 2,515
Common unitholders, units issued (in units)	113,282,973	113,282,973
Common unitholders, units outstanding (in units)	113,282,973	113,282,973

- 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
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-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-06(3)(a)(3))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e604059-122996

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 850
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-Paragraph 1
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.9-03(10)(3))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 210
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(3))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales	$ 69,393	$ 78,474	$ 252,610	$ 271,363
Operating costs and expenses:
Cost of materials and other	19,495	19,811	63,373	72,241
Direct operating expenses (exclusive of depreciation and amortization)	40,268	32,566	113,999	110,400
Depreciation and amortization	19,483	16,452	54,877	40,987
Cost of sales	79,246	68,829	232,249	223,628
Selling, general and administrative expenses	6,083	7,261	18,750	21,996
Total operating costs and expenses	85,329	76,090	250,999	245,624
Operating income (loss)	(15,936)	2,384	1,611	25,739
Other income (expense):
Interest expense and other financing costs	(15,737)	(15,633)	(47,140)	(32,820)
Interest income	14	0	29	4
Loss on extinguishment of debt	0	0	0	(5,116)
Other income, net	22	26	81	83
Total other expense	(15,701)	(15,607)	(47,030)	(37,849)
Loss before income tax expense	(31,637)	(13,223)	(45,419)	(12,110)
Income tax expense (benefit)	(35)	207	(36)	284
Net loss	$ (31,602)	$ (13,430)	$ (45,383)	$ (12,394)
Net loss per common unit — basic and diluted (in dollars per unit)	$ (0.28)	$ (0.12)	$ (0.40)	$ (0.12)
Weighted-average common units outstanding — basic and diluted (in units)	113,283	113,283	113,283	99,947
Affiliates
Operating costs and expenses:
Cost of materials and other	$ 1,774	$ 529	$ 5,584	$ 1,886
Direct operating expenses (exclusive of depreciation and amortization)	978	1,106	2,848	3,207
Selling, general and administrative expenses	3,917	3,560	11,399	10,939
Third Parties
Operating costs and expenses:
Cost of materials and other	17,721	19,282	57,789	70,355
Direct operating expenses (exclusive of depreciation and amortization)	39,290	31,460	111,151	107,193
Selling, general and administrative expenses	$ 2,166	$ 3,701	$ 7,351	$ 11,057

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (31,602)	$ (13,430)	$ (45,383)	$ (12,394)
Other comprehensive income:
Net loss reclassified into income on settlement of interest rate swaps	0	0	0	119
Other comprehensive income	0	0	0	119
Total comprehensive loss	$ (31,602)	$ (13,430)	$ (45,383)	$ (12,275)

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - 9 months ended Sep. 30, 2017 - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
Beginning balance (in units) at Dec. 31, 2016			113,282,973
Beginning balance at Dec. 31, 2016	$ 624,907	$ 1	$ 624,906
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders – Affiliates	(778)		(778)
Cash distributions to common unitholders – Non-affiliates	(1,488)		(1,488)
Net loss	(45,383)		$ (45,383)
Ending balance (in units) at Sep. 30, 2017			113,282,973
Ending balance at Sep. 30, 2017	$ 577,258	$ 1	$ 577,257

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net loss	$ (45,383)	$ (12,394)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	54,877	40,987
Allowance for doubtful accounts	(2)	14
Amortization of deferred financing costs and original issue discount	952	1,024
Amortization of debt fair value adjustment	1,306	1,250
Loss on disposition of fixed assets	58	127
Loss on extinguishment of debt	0	5,116
Change in assets and liabilities:
Accounts receivable	1,581	3,404
Inventories	167	32,244
Prepaid expenses and other current assets	1,721	4,218
Other long-term assets	330	(489)
Accounts payable	(4,558)	1,580
Deferred revenue	7,370	(27,672)
Accrued expenses and other current liabilities	7,991	(4,008)
Other long-term liabilities	(54)	277
Net cash provided by operating activities	28,104	47,509
Cash flows from investing activities:
Capital expenditures	(11,456)	(18,268)
Acquisition of CVR Nitrogen, LP, net of cash acquired	0	(63,869)
Net cash used in investing activities	(11,456)	(82,137)
Cash flows from financing activities:
Payment of financing costs	0	(10,191)
Proceeds on issuance of 2023 Notes, net of original issue discount	0	628,869
Proceeds on CRLLC Facility	0	300,000
Contribution from affiliate	0	507
Cash distributions to common unitholders – Affiliates	(778)	(27,633)
Cash distributions to common unitholders – Non-affiliates	(1,488)	(41,956)
Purchase of noncontrolling interest	0	(5,000)
Net cash provided by (used in) financing activities	(2,266)	49,957
Net increase in cash and cash equivalents	14,382	15,329
Cash and cash equivalents, beginning of period	55,595	49,967
Cash and cash equivalents, end of period	69,977	65,296
Supplemental disclosures:
Cash paid for income taxes, net	43	14
Cash paid for interest, net of capitalized interest of $150 and $422 in 2017 and 2016, respectively	29,896	22,304
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	608	1,394
Change in accounts payable related to construction in progress additions	(3,263)	(3,816)
Reduction of proceeds from 2023 Notes from original issue discount	0	16,131
Fair value of common units issued in a business combination	0	335,693
Fair value of debt assumed in a business combination	0	367,500
Affiliates
Adjustments to reconcile net loss to net cash provided by operating activities:
Share-based compensation	1,434	1,178
Third Parties
Adjustments to reconcile net loss to net cash provided by operating activities:
Share-based compensation	314	653
6.5% Notes, due 2021
Cash flows from financing activities:
Repayments of debt	0	(320,539)
CRLLC Facility
Cash flows from financing activities:
Repayments of debt	0	(300,000)
CRNF Credit Facility
Cash flows from financing activities:
Repayments of debt	0	(125,000)
Revolving Credit Facility
Cash flows from financing activities:
Repayments of debt	$ 0	$ (49,100)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Cash Flows [Abstract]
Capitalized interest	$ 41	$ 21	$ 150	$ 422

Organization and Nature of Business	9 Months Ended
Organization and Nature of Business	Sep. 30, 2017
Formation of the Partnership, Organization and Nature of Business
Organization and Nature of Business	(1) Organization and Nature of Business 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. Immediately subsequent to the East Dubuque Merger and as of September 30, 2017, 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 September 30, 2017, Icahn Enterprises L.P. ("IEP") 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	9 Months Ended
Basis of Presentation	Sep. 30, 2017
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, 2016 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2016, which was filed with the SEC on February 21, 2017 (the "2016 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 September 30, 2017 and December 31, 2016, the results of operations and comprehensive income (loss) of the Partnership for the three and nine months ended September 30, 2017 and 2016, the cash flows of the Partnership for the nine months ended September 30, 2017 and 2016 and the changes in partners’ capital for the Partnership for the nine months ended September 30, 2017. 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, 2017 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 third quarter of 2017, the East Dubuque Facility completed a 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 materials and other and direct operating expenses (exclusive of depreciation and amortization). Exclusive of the impacts due to the lost production, costs of approximately $2.5 million and $2.6 million associated with the 2017 East Dubuque turnaround are included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2017, respectively. 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 materials and other and direct operating expenses (exclusive of depreciation and amortization). Exclusive of the impacts due to the lost production, 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 the nine months ended September 30, 2016.

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers," which supersedes revenue recognition requirements in FASB ASC Topic 605, "Revenue Recognition." This ASU 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. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Partnership will adopt this standard as of January 1, 2018 using the modified retrospective application method, whereby the cumulative effect of initially applying the standard is recognized, if applicable, as an adjustment to the opening balance of partners’ capital. The guidance will be applied prospectively and revenues reported in the periods prior to the date of adoption will not be changed. The Partnership is executing its implementation plan to adopt the new standard and is currently finalizing the assessment phase of the plan, after which the Partnership will complete the design and implementation phases of the plan, which will include implementing any changes to existing business processes, internal controls and systems to accommodate the new standard. During the assessment phase, the Partnership has reviewed the majority of its existing revenue streams, including an evaluation of accounting policies, contract reviews, identification of the types of arrangements where differences may arise in the conversion to the new standard, identification of practical expedients to be elected and additional disclosure requirements. The Partnership is still evaluating certain revenue streams and contracts to determine the impact, if any, on the consolidated financial statements and related disclosures. To date, the Partnership has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. The Partnership has identified potential balance sheet presentation differences as well as additional disclosure requirements that the Partnership is in the process of evaluating. In February 2016, the FASB issued ASU No. 2016-02, "Leases" ("ASU 2016-02"), creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." 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 the modified retrospective application method. The Partnership is formulating an assessment and implementation plan to adopt the new standard. The Partnership expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, "Simplifying the Test for Goodwill Impairment." The new standard simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill quantitative impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The standard is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. The Partnership adopted this standard as of January 1, 2017.

East Dubuque Merger	9 Months Ended
East Dubuque Merger	Sep. 30, 2017
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. Under the terms of the Merger Agreement, holders of CVR Nitrogen common units eligible to receive consideration received 1.04 common units representing limited partner interests in CVR Partners and $2.57 in cash, without interest, 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. 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. During the three and nine months ended September 30, 2016, the Partnership incurred approximately $0.7 million and $3.1 million, respectively, of legal and other professional fees and other merger-related expenses, which were included in selling, general and administrative expenses. CVR Nitrogen’s debt arrangements that remained in place after the closing date of the East Dubuque Merger included $320.0 million of its 6.500% notes due 2021 (the "2021 Notes"). The substantial majority of the 2021 Notes were repurchased in June 2016. 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"). 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 terminated.

Share-Based Compensation

9 Months Ended

Sep. 30, 2017

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 attributed 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 recognizes the costs of share-based compensation in selling, general and administrative expenses and direct operating expenses (exclusive of depreciation and amortization). Allocated expense amounts related to plans for which the Partnership is responsible for payment are reflected as an increase or decrease to accrued expenses and other current liabilities.

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 September 30, 2017, only grants of performance units under the CVR Energy LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy’s or its subsidiaries’ 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 was recognized over the performance cycle from January 1, 2016 to December 31, 2016. The awards were fully vested at December 31, 2016 and the Partnership reimbursed CVR Energy $0.5 million for its allocated portion of the performance unit award during the first quarter of 2017. As of December 31, 2016, the Partnership had a liability of $0.5 million, for its allocated portion of the 2015 Performance Unit Award Agreement, which was recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets. Compensation expense recorded for the three and nine months ended September 30, 2016 related to the awards was approximately $0.2 million and $0.4 million, respectively.

In December 2016, CVR Energy entered into a performance unit award agreement (the "2016 Performance Unit Award Agreement") with its Chief Executive Officer. Compensation cost for the 2016 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2017 to December 31, 2017. 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 September 30, 2017, there was approximately $0.1 million of total unrecognized compensation cost related to the 2016 Performance Unit Award Agreement to be recognized over approximately 0.3 years. Compensation expense recorded for the three and nine months ended September 30, 2017 related to the awards was approximately $0.1 million and $0.4 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards. As of September 30, 2017, the Partnership had a liability of $0.4 million, for its allocated portion of the 2016 Performance Unit Award Agreement, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

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 portion of time spent on CVR Partners related matters by CVR Energy employees providing services to CVR Partners remains consistent with the amount of services provided during September 30, 2017, 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 1.0 year. 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 September 30, 2017, compensation expense has been allocated to the Partnership. Compensation expense recorded for both the three months ended September 30, 2017 and 2016 was approximately $0.2 million. Compensation expense recorded for the nine months ended September 30, 2017 and 2016 was approximately $0.7 million and $0.2 million, respectively. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the awards.

As of September 30, 2017 and December 31, 2016, the Partnership had a liability related to these awards of $1.0 million and $0.4 million, respectively, 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. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000. As of September 30, 2017, 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.

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. The phantom unit 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.

A summary of the phantom unit activity during the nine months ended September 30, 2017 is presented below:



	Phantom Units		Weighted-Average Grant Date Fair Value
Non-vested at January 1, 2017	771,786		$	6.47
Granted	3,172		4.73
Vested	(7,333	)	8.03
Forfeited	(23,222	)	6.49
Non-vested at September 30, 2017	744,403		$	6.45

Unrecognized compensation expense associated with the unvested phantom units at September 30, 2017 was approximately $1.0 million and is expected to be recognized over a weighted average period of 1.0 year. Compensation expense recorded for the three months ended September 30, 2017 related to the awards under the CVR Partners LTIP was approximately $0.3 million. Compensation benefit recorded for the three months ended September 30, 2016 related to the awards under the CVR Partners LTIP was approximately $0.2 million. Compensation expense recorded for the nine months ended September 30, 2017 and 2016 related to the awards under the CVR Partners LTIP was approximately $0.7 million and $1.2 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 - 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 - affiliates and direct operating expenses (exclusive of depreciation and amortization) - affiliates. As of September 30, 2017 and December 31, 2016, the Partnership had a liability of $1.6 million and $1.0 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.

Inventories

9 Months Ended

Sep. 30, 2017

Inventory Disclosure [Abstract]

Inventories

(6) Inventories

Inventories consisted of the following:



	September 30, 2017		December 31, 2016

	(in thousands)
Finished goods	$	17,422	$	15,860
Raw materials and precious metals	7,022		8,818
Parts and supplies	33,112		33,489
Total inventories	$	57,556	$	58,167

Property, Plant and Equipment

9 Months Ended

Sep. 30, 2017

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:



	September 30, 2017		December 31, 2016

	(in thousands)
Land and improvements	$	12,987	$	12,995
Buildings and improvements	17,298		14,881
Machinery and equipment	1,351,165		1,343,980
Automotive equipment	599		599
Furniture and fixtures	1,421		1,437
Railcars	16,261		16,261
Construction in progress	7,508		9,588
	1,407,239		1,399,741
Less: Accumulated depreciation	323,240		269,620
Total property, plant and equipment, net	$	1,083,999	$	1,130,121

Capitalized interest recognized as a reduction of interest expense was approximately $41,000 and $21,000 for the three months ended September 30, 2017 and 2016, respectively. Capitalized interest recognized as a reduction of interest expense was approximately $0.2 million and $0.4 million, respectively, for the nine months ended September 30, 2017 and 2016.

Partners' Capital and Partnership Distributions

9 Months Ended

Sep. 30, 2017

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.

Immediately subsequent to the East Dubuque Merger and as of September 30, 2017, 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 major scheduled turnaround expense, gain or loss on extinguishment of debt, loss on disposition of assets, expenses associated with the East Dubuque Merger and business interruption insurance recovery, when applicable. 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 2017 for the respective quarters to which the distributions relate:



	December 31, 2016		March 31, 2017		June 30, 2017		Total Cash Distributions Paid in 2017

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	—	$	0.8	$	—	$	0.8
Amount paid to public unitholders	—		1.5		—		1.5
Total amount paid	$	—	$	2.3	$	—	$	2.3
Per common unit	$	—	$	0.02	$	—	$	0.02
Common units outstanding (in thousands)	113,283		113,283		113,283

Goodwill	9 Months Ended
Goodwill	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(9) Goodwill The Partnership evaluates the carrying value of goodwill annually as of November 1 and between annual evaluations if events occur or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. The Partnership's goodwill reporting unit is the Coffeyville Facility. Based on a significant decline in market capitalization and lower cash flow forecasts resulting from weakened fertilizer pricing trends that occurred during the third quarter of 2017, the Partnership identified a triggering event and therefore performed an interim goodwill impairment test as of August 31, 2017. The quantitative goodwill impairment analysis compares the fair value of the reporting unit to its carrying value. The Coffeyville Facility reporting unit fair value is based upon consideration of various valuation methodologies, including guideline public company multiples and projected future cash flows discounted at rates commensurate with the risk involved. The carrying amount of the reporting unit was less than its fair value; therefore, no impairment was recorded. The fair value of the reporting unit exceeded its carrying value by approximately 12% based upon the results of the interim goodwill impairment test as of August 31, 2017. Judgments and assumptions are inherent in management’s estimates used to determine the fair value of the reporting unit. Assumptions used in the discounted cash flows ("DCF") included estimating appropriate discount rates and growth rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF, which are intended to reflect the risks inherent in future cash flow projections, are based on estimates of the weighted-average cost of capital of a market participant. Such estimates are derived from analysis of peer companies and consider the industry weighted average return on debt and equity from a market participant perspective. The most significant assumption to determining the fair value of the reporting unit was forecasted fertilizer pricing. Changes in assumptions may result in a change in management's estimates and may result in an impairment in future periods, including, but not limited to, further declines in the forecasted fertilizer pricing. The Partnership also calculated fair value estimates derived from the market approach utilizing the public company market multiple method, which required assumptions about the applicability of those multiples to the Coffeyville Facility reporting unit.

Net Income (Loss) per Common Unit	9 Months Ended
Net Income (Loss) per Common Unit	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Income (Loss) per Common Unit	(10) 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. 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

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

(11) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	As of September 30, 2017		As of December 31, 2016

	(in thousands)
Property taxes	$	1,700	$	1,742
Accrued interest	17,635		2,683
Railcar maintenance accruals	152		2,502
Affiliates (1)	2,844		2,515
Other accrued expenses and liabilities	1,584		2,932
Total accrued expenses and other current liabilities	$	23,915	$	12,374

________________________________


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

Debt

9 Months Ended

Sep. 30, 2017

Debt Disclosure [Abstract]

Debt

(12) Debt

Long-term debt consisted of the following:



	As of September 30, 2017		As of December 31, 2016

	(in thousands)
9.250% senior secured notes, due 2023	$	645,000	$	645,000
6.500% notes, due 2021	2,240		2,240
Total long-term debt, before debt issuance costs and discount	647,240		647,240
Less:
Unamortized discount	13,914		15,220
Unamortized debt issuance costs	8,148		8,913
Total long-term debt, net of current portion	$	625,178	$	623,107

For the three months ended September 30, 2017 and 2016, amortization of the discount on debt and amortization of debt issuance costs reported as interest expense and other financing costs totaled approximately $0.7 million and $0.6 million, respectively. For the nine months ended September 30, 2017 and 2016, amortization of the discount on debt and amortization of debt issuance costs reported as interest expense and other financing costs totaled approximately $2.1 million and $1.0 million, respectively.

2023 Notes

On June 10, 2016, the Partnership and CVR Nitrogen Finance Corporation ("CVR Nitrogen Finance"), 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. The 2023 Notes are guaranteed on a senior secured basis by all of the Partnership’s existing subsidiaries.

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.

The indenture governing the 2023 Notes prohibits the Partnership from making distributions to unitholders if any default or event of default (as defined in the indenture) exists. In addition, the indenture limits the Partnership's ability to pay distributions to unitholders. The covenants will apply differently depending on the Partnership's fixed charge coverage ratio (as defined in the indenture). If the fixed charge coverage ratio is not less than 1.75 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to its unitholders, without substantive restriction. If the fixed charge coverage ratio is less than 1.75 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to our unitholders, up to an aggregate $75.0 million basket plus certain other amounts referred to as "incremental funds" under the indenture. As of September 30, 2017, the ratio was less than 1.75 to 1.0. Restricted payments have been made, and $72.7 million of the basket was available as of September 30, 2017. The Partnership was in compliance with the covenants contained in the 2023 Notes as of September 30, 2017.

Included in other current liabilities on the Condensed Consolidated Balance Sheets is accrued interest payable totaling approximately $17.6 million and $2.7 million, respectively, as of September 30, 2017 and December 31, 2016 related to the 2023 Notes. At September 30, 2017 and December 31, 2016, respectively, the estimated fair value of the 2023 Notes was approximately $686.9 million and $664.4 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 of 2021 Notes were issued by CVR Nitrogen and CVR Nitrogen Finance prior to the East Dubuque Merger. The 2021 Notes bear interest at a rate of 6.500% 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. The substantial majority of the 2021 Notes were repurchased in 2016. During the nine months ended September 30, 2016, the Partnership recognized a loss on debt extinguishment of $5.1 million. As of September 30, 2017 and December 31, 2016, $2.2 million of principal amount of the 2021 Notes remained outstanding and accrued interest was nominal.

Asset Based (ABL) Credit Facility

On September 30, 2016, the Partnership entered into a senior secured asset based revolving credit facility (the "ABL Credit Facility") with a group of lenders and UBS AG, Stamford Branch ("UBS"), as administrative agent and collateral agent. The ABL Credit Facility has an aggregate principal amount of availability of up to $50.0 million with an incremental facility, which permits an increase in borrowings of up to $25.0 million in the aggregate subject to additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Partnership and its subsidiaries. The ABL Credit Facility provides for loans and standby letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of the lesser of 10% of the total facility commitment and $5.0 million for swingline loans and $10.0 million for letters of credit. The ABL Credit Facility is scheduled to mature on September 30, 2021.

At the option of the borrowers, loans under the ABL Credit Facility initially bear interest at an annual rate equal to (i) 2.00% plus LIBOR or (ii) 1.00% plus a base rate, subject to a 0.50% step-down based on the previous quarter’s excess availability. The borrowers must also pay a commitment fee on the unutilized commitments and also pay customary letter of credit fees.

The ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Partnership was in compliance with the covenants of the ABL Credit Facility as of September 30, 2017.

As of September 30, 2017, the Partnership and its subsidiaries had availability under the ABL Credit Facility of $47.6 million. There were no borrowings outstanding under the ABL Credit Facility as of September 30, 2017.

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. At March 31, 2016, the effective rate of the term loan was approximately 3.98%. On April 1, 2016, the Partnership repaid all amounts outstanding under the Credit Agreement and the Credit Agreement was terminated.

Commitments and Contingencies

9 Months Ended

Sep. 30, 2017

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)
Three months ending December 31, 2017	$	1,162	$	8,907
Year Ending December 31,
2018	4,424		17,321
2019	3,676		12,099
2020	3,138		6,978
2021	2,955		5,572
Thereafter	3,039		54,386
	$	18,394	$	105,263

CRNF leases railcars and facilities under long-term operating leases. Lease expense included in cost of materials and other for the three months ended September 30, 2017 and 2016 totaled approximately $1.2 million and $1.3 million, respectively. Lease expense included in cost of materials and other for the nine months ended September 30, 2017 and 2016 totaled approximately $3.7 million and $3.6 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CRNF’s option, for additional periods. It is expected, in the ordinary course of business, that leases may be renewed or replaced as they expire. The Partnership leases 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 a subsidiary of CVR Refining has been derived from a calculation of the average pet coke price paid to such subsidiary over the preceding two-year period. See Note 14 ("Related Party Transactions") for further discussion of the coke supply agreement.

CRNF is party to a hydrogen purchase and sale agreement with a subsidiary of CVR Refining, pursuant to which CRNF agrees to pay a monthly fixed fee. See Note 14 ("Related Party Transactions") for further discussion of the hydrogen purchase and sale 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 September 30, 2017 and 2016, totaled approximately $1.1 million and $1.0 million, respectively, and for the nine months ended September 30, 2017 and 2016, totaled approximately $3.2 million and $2.9 million, respectively.

CRNF is a party to a pet coke supply agreement with HollyFrontier Corporation. The term of this agreement ends in December 2017. The delivered cost of this pet coke is included in cost of materials and other and totaled approximately $1.0 million and $1.1 million, respectively, for the three months ended September 30, 2017 and 2016 and totaled approximately $3.0 million and $3.6 million, respectively, for the nine months ended September 30, 2017 and 2016.

EDNF is a party to a utility service agreement with Jo-Carroll Energy, Inc. The term of this agreement ends in 2019 and includes certain charges on a take-or-pay basis. The cost of utilities is included in direct operating expenses (exclusive of depreciation and amortization) and amounts associated with this agreement totaled approximately $2.5 million for both the three months ended September 30, 2017 and 2016 and totaled approximately $8.0 million and $4.3 million, respectively, for the nine months ended September 30, 2017 and 2016.

Commitments for natural gas purchases consist of the following:



	September 30, 2017

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	2,169
Commitments to purchase natural gas	$	6,488
Weighted average rate per MMBtu (1)	$	2.99

________________________________


(1)	Weighted average rate per MMBtu is based on the fixed rates applicable to each contract, exclusive of transportation costs.

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 2016 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

The Partnership's subsidiaries are 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 environmental matters from those provided in the 2016 Form 10-K. The Partnership believes its subsidiaries are in material 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

9 Months Ended

Sep. 30, 2017

Related Party Transactions

(14) Related Party Transactions

Related Party Agreements

CVR Partners and its subsidiaries are 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) Hydrogen Purchase and Sale Agreement; (iii) Coke Supply Agreement; (iv) Environmental Agreement; (v) Services Agreement; (vi) GP Services Agreement; and (vii) Limited Partnership Agreement. The agreements are described as in effect at September 30, 2017. Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2016 Form 10-K.

Amounts owed to CVR Partners and its subsidiaries 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 its subsidiaries 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 Coffeyville Facility. The agreement was amended and restated effective January 1, 2017.

Prior to January 1, 2017, CRNF and CRRM transferred hydrogen to one another pursuant to the feedstock and shared services agreement. CRNF is not required to sell hydrogen to CRRM if such hydrogen is required for operation of CRNF's Coffeyville Facility, 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 materials and other for CVR Partners, when applicable. For the three and nine months ended September 30, 2016, the net sales generated from the sale of hydrogen to CRRM were approximately $1.2 million and $2.9 million, respectively. At December 31, 2016, there was approximately $0.1 million included in accounts payable on the Condensed Consolidated Balance Sheets associated with net hydrogen purchases.

Beginning January 1, 2017, hydrogen purchases from CRRM are governed pursuant to the hydrogen purchase and sale agreement discussed below, but hydrogen sales to CRRM remain governed pursuant to the feedstock and shared services agreement. For the nine months ended September 30, 2017, the gross sales generated from the sale of hydrogen to CRRM pursuant to the feedstock and shared services agreement were approximately $0.1 million, which is included in net sales in the Condensed Consolidated Statements of Operations. There were no gross sales generated from the sale of hydrogen to CRRM for the three months ended September 30, 2017. The monthly hydrogen sales are cash settled net on a monthly basis with hydrogen purchases, pursuant to the hydrogen purchase and sale agreement.

The feedstock and shared services 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 nine months ended September 30, 2017 and 2016, 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 Coffeyville Facility 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 both September 30, 2017 and December 31, 2016, there were assets of approximately $0.2 million included in prepaid expenses and other current assets and approximately $0.5 million and $0.6 million, respectively, included in other long-term assets in the Condensed Consolidated Balance Sheets.

At September 30, 2017 and December 31, 2016, receivables of $0.1 million and $0.3 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 September 30, 2017 and December 31, 2016, current obligations of approximately $0.8 million and $0.9 million 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.

Hydrogen Purchase and Sale Agreement

CRNF and CRRM entered into a hydrogen purchase and sale agreement that was effective on January 1, 2017, pursuant to which CRRM agrees to sell and deliver a committed hydrogen volume of 90,000 mscf per month, and CRNF agrees to purchase and receive the committed volume. The committed volume pricing is based on a monthly fixed fee (based on the fixed and capital charges associated with producing the committed volume) and a monthly variable fee (based on the natural gas price associated with hydrogen actually received). In the event CRNF fails to take delivery of the full committed volume in a month, CRNF remains obligated to pay CRRM for the monthly fixed fee and the monthly variable fee based upon the actual hydrogen volume received, if any. In the event CRRM fails to deliver any portion of the committed volume for the applicable month for any reason other than planned repairs and maintenance, CRNF will be entitled to a pro-rata reduction of the monthly fixed fee. CRNF also has the option to purchase excess volume of up to 60,000 mscf per month, or more upon mutual agreement, from CRRM, if available for purchase.

A portion of the monthly variable fee, as defined in the terms of the agreement, is determined according to the natural gas costs incurred by CRRM in operation of the hydrogen plant, which will reflect market-driven changes in the natural gas prices. In addition, certain fixed fees will be adjusted on an annual basis according to the changes in a cost index, as defined in the terms of the agreement.

CRRM is not required to sell hydrogen to CRNF if such sale would adversely affect CVR Refining’s classification as a partnership for federal income tax purposes, and is not required to sell hydrogen to CRNF in excess of the committed volume if such volumes are needed for CRRM’s operations.

The agreement has an initial term of 20 years and will be automatically extended following the initial term for additional successive five-year renewal terms unless either party gives 180 days written notice. Certain fees under the agreement are subject to modification after this initial term. The agreement contains customary terms related to indemnification, as well as termination for breach, by mutual consent, or due to insolvency or cessation of operations.

For the three and nine months ended September 30, 2017, the cost of hydrogen purchases from CRRM was approximately $0.9 million and $3.0 million, respectively, which were included in cost of materials and other in the Condensed Consolidated Statement of Operations. The monthly hydrogen purchases are cash settled net on a monthly basis with hydrogen sales pursuant to the feedstock and shared services agreement. At September 30, 2017, current obligations, net of any amounts due to CRNF under the feedstock and shared services agreement for hydrogen, of approximately $0.4 million were included in accounts payable on the Condensed Consolidated Balance Sheets associated with net hydrogen purchases from CRRM.

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 $0.6 million and $0.5 million for the three months ended September 30, 2017 and 2016, respectively, which was recorded in cost of materials and other. For the nine months ended September 30, 2017 and 2016, these expenses were approximately $1.6 million and $1.7 million, respectively. Payables of approximately $0.1 million related to the coke supply agreement were included in accounts payable on the Condensed Consolidated Balance Sheets at both September 30, 2017 and December 31, 2016.

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 nine months ended September 30, 2017 and 2016 were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	766	$	976	$	2,158	$	2,616
Selling, general and administrative expenses — Affiliates	3,239		2,939		9,398		8,562
Total	$	4,005	$	3,915	$	11,556	$	11,178

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 $1.8 million and $1.7 million, respectively, for the three months ended September 30, 2017 and 2016. For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share-based compensation, of $5.0 million for both the nine months ended September 30, 2017 and 2016. At September 30, 2017 and December 31, 2016, current obligations of $3.7 million and $3.5 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). Pursuant to the partnership agreement, the Partnership incurred approximately $0.8 million and $0.7 million for the three months ended September 30, 2017 and 2016, respectively, primarily for personnel costs related to the compensation of executives at the general partner, who manage the Partnership's business. For the nine months ended September 30, 2017 and 2016, approximately $2.4 million and $2.9 million were incurred related to amounts due for reimbursement, respectively. At September 30, 2017 and December 31, 2016, current obligations of $1.9 million and $2.0 million, respectively, were included in personnel accruals 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. Transactions with Insight Portfolio Group for each of the reporting periods were nominal.

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 12 ("Debt") for further discussion.

Parent Affiliate Units

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. Subsequent to the East Dubuque Merger, the Partnership purchased 400,000 CVR Nitrogen common units from CVR Energy during the three months ended June 30, 2016 for $5.0 million.

Railcar Lease Agreements and Maintenance

CRNF has agreements to lease a total of 115 UAN railcars from ARI Leasing, LLC ("ARI"), a company controlled by IEP. The lease agreements will expire in 2023. For the three and nine months ended September 30, 2017, rent expense of approximately $0.2 million and $0.7 million, respectively, was recorded in cost of materials and other in the Condensed Consolidated Statement of Operations related to these agreements. Rent expense related to these agreements were nominal for the three and nine months ended September 30, 2016.

In the second quarter of 2017, CRNF entered into an agreement to lease an additional 70 UAN railcars from ARI. The lease agreement has a term of 5 years. The Partnership obtained physical receipt of the majority of the leased railcars and associated lease payment obligations commenced during the third quarter of 2017. Almost all of the additional railcars were received in October 2017.

American Railcar Industries, Inc., a company controlled by IEP, performed railcar maintenance for CRNF and the expense associated with this maintenance was approximately $0.2 million for the nine months ended September 30, 2017 and was included in cost of materials and other in the Condensed Consolidated Statement of Operations. There were no expenses associated with this maintenance for the three months ended September 30, 2017.

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2017
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, 2016 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2016, which was filed with the SEC on February 21, 2017 (the "2016 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 September 30, 2017 and December 31, 2016, the results of operations and comprehensive income (loss) of the Partnership for the three and nine months ended September 30, 2017 and 2016, the cash flows of the Partnership for the nine months ended September 30, 2017 and 2016 and the changes in partners’ capital for the Partnership for the nine months ended September 30, 2017. 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, 2017 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.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers," which supersedes revenue recognition requirements in FASB ASC Topic 605, "Revenue Recognition." This ASU 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. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Partnership will adopt this standard as of January 1, 2018 using the modified retrospective application method, whereby the cumulative effect of initially applying the standard is recognized, if applicable, as an adjustment to the opening balance of partners’ capital. The guidance will be applied prospectively and revenues reported in the periods prior to the date of adoption will not be changed. The Partnership is executing its implementation plan to adopt the new standard and is currently finalizing the assessment phase of the plan, after which the Partnership will complete the design and implementation phases of the plan, which will include implementing any changes to existing business processes, internal controls and systems to accommodate the new standard. During the assessment phase, the Partnership has reviewed the majority of its existing revenue streams, including an evaluation of accounting policies, contract reviews, identification of the types of arrangements where differences may arise in the conversion to the new standard, identification of practical expedients to be elected and additional disclosure requirements. The Partnership is still evaluating certain revenue streams and contracts to determine the impact, if any, on the consolidated financial statements and related disclosures. To date, the Partnership has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. The Partnership has identified potential balance sheet presentation differences as well as additional disclosure requirements that the Partnership is in the process of evaluating. In February 2016, the FASB issued ASU No. 2016-02, "Leases" ("ASU 2016-02"), creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." 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 the modified retrospective application method. The Partnership is formulating an assessment and implementation plan to adopt the new standard. The Partnership expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, "Simplifying the Test for Goodwill Impairment." The new standard simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill quantitative impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The standard is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. The Partnership adopted this standard as of January 1, 2017.

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2017

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

Summary of the phantom units activity

A summary of the phantom unit activity during the nine months ended September 30, 2017 is presented below:



	Phantom Units		Weighted-Average Grant Date Fair Value
Non-vested at January 1, 2017	771,786		$	6.47
Granted	3,172		4.73
Vested	(7,333	)	8.03
Forfeited	(23,222	)	6.49
Non-vested at September 30, 2017	744,403		$	6.45

Inventories (Tables)

9 Months Ended

Sep. 30, 2017

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	September 30, 2017		December 31, 2016

	(in thousands)
Finished goods	$	17,422	$	15,860
Raw materials and precious metals	7,022		8,818
Parts and supplies	33,112		33,489
Total inventories	$	57,556	$	58,167

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

Summary of costs and accumulated depreciation for property, plant, and equipment

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



	September 30, 2017		December 31, 2016

	(in thousands)
Land and improvements	$	12,987	$	12,995
Buildings and improvements	17,298		14,881
Machinery and equipment	1,351,165		1,343,980
Automotive equipment	599		599
Furniture and fixtures	1,421		1,437
Railcars	16,261		16,261
Construction in progress	7,508		9,588
	1,407,239		1,399,741
Less: Accumulated depreciation	323,240		269,620
Total property, plant and equipment, net	$	1,083,999	$	1,130,121

Partners' Capital and Partnership Distributions (Tables)

9 Months Ended

Sep. 30, 2017

Equity [Abstract]

Summary of cash distributions paid to unitholders

The following is a summary of cash distributions paid to the Partnership's unitholders during 2017 for the respective quarters to which the distributions relate:



	December 31, 2016		March 31, 2017		June 30, 2017		Total Cash Distributions Paid in 2017

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	—	$	0.8	$	—	$	0.8
Amount paid to public unitholders	—		1.5		—		1.5
Total amount paid	$	—	$	2.3	$	—	$	2.3
Per common unit	$	—	$	0.02	$	—	$	0.02
Common units outstanding (in thousands)	113,283		113,283		113,283

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:



	As of September 30, 2017		As of December 31, 2016

	(in thousands)
Property taxes	$	1,700	$	1,742
Accrued interest	17,635		2,683
Railcar maintenance accruals	152		2,502
Affiliates (1)	2,844		2,515
Other accrued expenses and liabilities	1,584		2,932
Total accrued expenses and other current liabilities	$	23,915	$	12,374

________________________________


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

Debt (Tables)

9 Months Ended

Sep. 30, 2017

Debt Disclosure [Abstract]

Schedule of debt

Long-term debt consisted of the following:



	As of September 30, 2017		As of December 31, 2016

	(in thousands)
9.250% senior secured notes, due 2023	$	645,000	$	645,000
6.500% notes, due 2021	2,240		2,240
Total long-term debt, before debt issuance costs and discount	647,240		647,240
Less:
Unamortized discount	13,914		15,220
Unamortized debt issuance costs	8,148		8,913
Total long-term debt, net of current portion	$	625,178	$	623,107

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

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)
Three months ending December 31, 2017	$	1,162	$	8,907
Year Ending December 31,
2018	4,424		17,321
2019	3,676		12,099
2020	3,138		6,978
2021	2,955		5,572
Thereafter	3,039		54,386
	$	18,394	$	105,263

Commitments for natural gas purchases

Commitments for natural gas purchases consist of the following:



	September 30, 2017

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	2,169
Commitments to purchase natural gas	$	6,488
Weighted average rate per MMBtu (1)	$	2.99

________________________________


(1)	Weighted average rate per MMBtu is based on the fixed rates applicable to each contract, exclusive of transportation costs.

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2017

Amounts incurred under related party service agreements

Net amounts incurred under the services agreement for the three and nine months ended September 30, 2017 and 2016 were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	766	$	976	$	2,158	$	2,616
Selling, general and administrative expenses — Affiliates	3,239		2,939		9,398		8,562
Total	$	4,005	$	3,915	$	11,556	$	11,178

Organization and Nature of Business (Details) - manufacturing_facility		9 Months Ended
	Apr. 02, 2016	Sep. 30, 2017
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%
Limited partner interest	34.00%
CVR Energy, Inc \| IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage		82.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest		34.00%
General partner interest		100.00%

Basis of Presentation Basis of Presentation (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Direct Operating Expenses Exclusive of Depreciation and Amortization \| East Dubuque Nitrogen Fertilizers, LLC
Property, Plant, and Equipment
Turnaround costs	$ 2.5	$ 2.6	$ 6.6
Minimum
Property, Plant, and Equipment
Frequency of planned major maintenance activities		2 years
Maximum
Property, Plant, and Equipment
Frequency of planned major maintenance activities		3 years

East Dubuque Merger - Additional Information (Details) - USD ($)		3 Months Ended	9 Months Ended
	Apr. 01, 2016	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2017	Mar. 31, 2016
Senior Notes \| 6.500% notes, due 2021
Business Acquisition [Line Items]
Debt instrument face amount	$ 320,000,000.0				$ 320,000,000.0
Debt instrument, percentage rate	6.50%			6.50%	6.50%
Line of Credit \| Wells Fargo Credit Agreement
Business Acquisition [Line Items]
Payment of revolving debt	$ 49,400,000
East Dubuque Merger
Business Acquisition [Line Items]
Expected issuance of common units (in units)	40,200,000
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	$ 99,200,000
Consideration transferred	802,400,000
Fair value of common units issued in a business combination	335,700,000
Fair value of assumed debt	$ 367,500,000
East Dubuque Merger \| Selling, General and Administrative Expenses
Business Acquisition [Line Items]
Merger related expenses		$ 700,000	$ 3,100,000
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

Share-Based Compensation - Incentive Plan and Awards, CVR Energy (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Share-Based Compensation
Percentage of allocation of share-based compensation expense				100.00%
CVR Energy, Inc \| Incentive Unit Award
Share-Based Compensation
Personnel accruals	$ 1.0			$ 1.0		$ 0.4
Compensation expense	0.2		$ 0.2	0.7	$ 0.2
Unrecognized compensation costs	0.7			$ 0.7
Period for amortization of unrecognized compensation cost				1 year
Vesting period				3 years
Number of units considered for determining cash payment for each award upon vesting (in units)				1
CVR Energy, Inc \| Incentive Unit Award \| Tranche One
Share-Based Compensation
Vesting percentage				33.33%
CVR Energy, Inc \| Incentive Unit Award \| Tranche Two
Share-Based Compensation
Vesting percentage				33.33%
CVR Energy, Inc \| Incentive Unit Award \| Tranche Three
Share-Based Compensation
Vesting percentage				33.33%
CVR Energy, Inc \| CVR Energy LTIP, 2015 Performance Unit Award Agreement \| Performance Shares \| Chief Executive Officer
Share-Based Compensation
Share-based liabilities paid		$ 0.5
Personnel accruals						$ 0.5
Compensation expense			$ 0.2		$ 0.4
CVR Energy, Inc \| CVR Energy LTIP, 2016 Performance Unit Award Agreement \| Performance Shares \| Chief Executive Officer
Share-Based Compensation
Personnel accruals	0.4			$ 0.4
Compensation expense	0.1			0.4
Unrecognized compensation costs	$ 0.1			$ 0.1
Period for amortization of unrecognized compensation cost				4 months

Share-Based Compensation - Long-Term Incentive Plan, CVR Partners (Details) - CVR Partners LTIP - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Share-Based Compensation
Vesting period			3 years
Common units 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 units considered for determining cash payment for each award upon vesting (in units)			1
Unrecognized compensation expense	$ 1.0		$ 1.0
Weighted average period for amortization of unrecognized compensation cost			1 year
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	0.3	$ 0.2	$ 0.7	$ 1.2
Personnel accruals	$ 1.6		$ 1.6		$ 1.0

Share-Based Compensation - Schedule of Phantom Unit Activity (Details) - CVR Partners LTIP - Phantom Units	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Phantom Units
Non-vested at the beginning of the period (in units) \| shares	771,786
Granted (in units) \| shares	3,172
Vested (in units) \| shares	(7,333)
Forfeited (in units) \| shares	(23,222)
Non-vested at the end of the period (in units) \| shares	744,403
Weighted-Average Grant Date Fair Value
Non-vested at the beginning of the period (in dollars per unit) \| $ / shares	$ 6.47
Granted (in dollars per unit) \| $ / shares	4.73
Vested (in dollars per unit) \| $ / shares	8.03
Forfeited (in dollars per unit) \| $ / shares	6.49
Non-vested at the end of the period (in dollars per unit) \| $ / shares	$ 6.45

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 17,422	$ 15,860
Raw materials and precious metals	7,022	8,818
Parts and supplies	33,112	33,489
Total inventories	$ 57,556	$ 58,167

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,407,239		$ 1,407,239		$ 1,399,741
Less: Accumulated depreciation	323,240		323,240		269,620
Total property, plant and equipment, net	1,083,999		1,083,999		1,130,121
Capitalized interest	41	$ 21	150	$ 422
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	12,987		12,987		12,995
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,298		17,298		14,881
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,351,165		1,351,165		1,343,980
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	599		599		599
Furniture and fixtures
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,421		1,421		1,437
Railcars
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,261		16,261		16,261
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 7,508		$ 7,508		$ 9,588

Partners' Capital and Partnership Distributions - Additional Information (Details)		9 Months Ended
	Apr. 02, 2016 shares	Sep. 30, 2017 partnership_interest shares	Jun. 30, 2017 shares	Mar. 31, 2017 shares	Dec. 31, 2016 shares
Related Party Transaction [Line Items]
Number of types of partnership interests outstanding \| partnership_interest		2
Common units issued (in units)	113,282,973	113,282,973			113,282,973
Common units outstanding (in units)	113,282,973	113,282,973	113,283,000	113,283,000	113,282,973
Percentage of common units owned by CRLLC	34.00%
Maximum period after the end of each quarter of cash distribution to common unitholders		60 days
CRLLC
Related Party Transaction [Line Items]
Common units outstanding (in units)	38,920,000	38,920,000
Percentage of common units owned by CRLLC		34.00%

Partners' Capital and Partnership Distributions - Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Apr. 02, 2016
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 2.3	$ 0.0	$ 2.3
Per common unit (in dollars per unit)	$ 0.00	$ 0.02	$ 0.00	$ 0.02
Common units outstanding (in units)	113,283,000	113,283,000	113,282,973	113,282,973	113,282,973
Affiliates
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 0.8	$ 0.0	$ 0.8
Public Unitholders
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 1.5	$ 0.0	$ 1.5

Goodwill (Details)	Aug. 31, 2017 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0
Coffeyville Resources Nitrogen Fertilizers LLC
Goodwill [Line Items]
Percentage of fair value in excess of carrying amount	12.00%

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Property taxes	$ 1,700	$ 1,742
Accrued interest	17,635	2,683
Railcar maintenance accruals	152	2,502
Affiliates	2,844	2,515
Other accrued expenses and liabilities	1,584	2,932
Total accrued expenses and other current liabilities	$ 23,915	$ 12,374

Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Jun. 10, 2016	Apr. 01, 2016	Mar. 31, 2016
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 647,240	$ 647,240
Unamortized discount	13,914	15,220
Unamortized debt issuance costs	8,148	8,913
Long-term debt, net of current portion	$ 625,178	623,107
Senior Notes \| 9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%		9.25%
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Senior Notes \| 6.500% notes, due 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.50%			6.50%	6.50%
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240

Debt - Amortization of Discount and Debt Issuance Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Debt Instrument [Line Items]
Amortization of discount and debt issuance costs			$ 952	$ 1,024
Interest Expense and Other Financing Costs
Debt Instrument [Line Items]
Amortization of discount and debt issuance costs	$ 700	$ 600	$ 2,100	$ 1,000

Debt - 2023 Notes (Details) - Senior Notes - 2023 Notes	Jun. 10, 2016 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2016 USD ($)
Debt Instrument [Line Items]
Debt instrument face amount	$ 645,000,000.0
Debt instrument, percentage rate	9.25%	9.25%
Minimum fixed charge coverage ratio required to make restricted payments	1.75	1.75
Maximum aggregated restricted payments basket permitted	$ 75,000,000.0
Remaining restricted payments permitted		$ 72,700,000
Interest payable		17,600,000	$ 2,700,000
Level 2
Debt Instrument [Line Items]
Fair value of debt		$ 686,900,000	$ 664,400,000

Debt - 2021 Notes (Details) - USD ($)	3 Months Ended		9 Months Ended
Debt - 2021 Notes (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Apr. 01, 2016	Mar. 31, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt	$ 0	$ 0	$ 0	$ 5,116,000
Debt instrument, carrying amount	$ 647,240,000		$ 647,240,000		$ 647,240,000
Senior Notes \| 6.500% notes, due 2021
Debt Instrument [Line Items]
Debt instrument face amount						$ 320,000,000.0	$ 320,000,000.0
Debt instrument, percentage rate	6.50%		6.50%			6.50%	6.50%
Loss on extinguishment of debt				$ 5,100,000
Debt instrument, carrying amount	$ 2,240,000		$ 2,240,000		2,240,000
Interest payable	$ 0		$ 0		$ 0

Debt - ABL Credit Facility (Details) - Line of Credit - ABL Credit Facility - USD ($)	Sep. 30, 2016	Sep. 30, 2017
Revolving credit facility
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 50,000,000.0
Available increase in borrowing limit	$ 25,000,000
Sub-limit as a percent of total facility	10.00%
Available borrowing capacity		$ 47,600,000
Borrowings outstanding		$ 0
Revolving credit facility \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
Revolving credit facility \| Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Step-down percentage based on the previous quarter's excess availability	0.50%
Swingline loan
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 5,000,000
Letter of Credit
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 10,000,000

Debt - CRLLC Facility (Details) - Senior Notes - CRLLC - 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) - Line of Credit - CRNF Credit Facility - USD ($)	Mar. 31, 2016	Apr. 13, 2011
Term Loan
Line of Credit Facility [Line Items]
Debt instrument face amount		$ 125,000,000
Revolving credit facility
Line of Credit Facility [Line Items]
Borrowing capacity		25,000,000
Uncommitted incremental facility		$ 50,000,000
Effective rate	3.98%

Commitments and Contingencies - Minimum Required Payments (Details) $ in Thousands	Sep. 30, 2017 USD ($)
Operating Leases
Three months ending December 31, 2017	$ 1,162
2018	4,424
2019	3,676
2020	3,138
2021	2,955
Thereafter	3,039
Operating leases	18,394
Unconditional Purchase Obligations
Three months ending December 31, 2017	8,907
2018	17,321
2019	12,099
2020	6,978
2021	5,572
Thereafter	54,386
Unconditional purchase obligations	$ 105,263

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Subsidiary of 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
Jo-Carroll Energy, Inc
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	$ 2.5	$ 2.5	$ 8.0	$ 4.3
CRNF
Long-term Purchase Commitment [Line Items]
Lease expense	1.2	1.3	3.7	3.6
CRNF \| Linde, Inc.
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	1.1	1.0	3.2	2.9
CRNF \| HollyFrontier Corporation
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	$ 1.0	$ 1.1	$ 3.0	$ 3.6

Commitments and Contingencies - Natural Gas Purchases (Details) MMBTU in Thousands	9 Months Ended
	Sep. 30, 2017 USD ($) MMBTU
Long-term Purchase Commitment [Line Items]
Commitments to purchase natural gas	$ 6,488,000
Weighted average rate per MMBtu	$ 2.99
MMBtus under fixed-price contracts
Long-term Purchase Commitment [Line Items]
MMBtus under fixed-price contracts (in MMBtus) \| MMBTU	2,169

Related Party Transactions - Feedstock and Shared Services Agreement (Details)	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2011	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) affiliate	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Number of parties \| affiliate				2
Revenue from related party		$ 69,393,000	$ 78,474,000	$ 252,610,000	$ 271,363,000
Accounts payable, due to affiliates		2,217,000		2,217,000		$ 2,402,000
Receivables		336,000		336,000		750,000
Other long-term assets, with affiliates		463,000		463,000		598,000
Hydrogen \| CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Accounts payable, due to affiliates						100,000
Products and services, excluding hydrogen and tail gas \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		800,000		800,000		900,000
Receivables		100,000		100,000		300,000
CRNF \| Hydrogen \| CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Revenue from related party		0	1,200,000	100,000	2,900,000
CRNF \| Tail gas \| CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Revenue from related party		0	$ 0	0	$ 0
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
Receivables		200,000		200,000		200,000
Other long-term assets, with affiliates		$ 500,000		$ 500,000		$ 600,000

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) $ in Thousands		3 Months Ended	9 Months Ended
	Jan. 01, 2017 Mcf	Sep. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Accounts payable		$ 20,994	$ 20,994	$ 28,815
CRNF \| Hydrogen \| CRRM \| Hydrogen Purchase and Sale Agreement
Related Party Transaction [Line Items]
Monthly production volume of product to be delivered (in mscf) \| Mcf	90,000
Optional excess volume that can be purchased per month (in mscf) \| Mcf	60,000
Term of agreement	20 years
Additional renewal term	5 years
Minimum notice period for termination of agreement	180 days
Cost of purchases		900	3,000
Accounts payable		$ 400	$ 400

Related Party Transactions - Coke Supply Agreement (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) T $ / T	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Cost of product sold \| $	$ 19,495	$ 19,811	$ 63,373	$ 72,241
Accounts payable, due to affiliates \| $	2,217		2,217		$ 2,402
Petroleum coke \| Coke Supply Agreement
Related Party Transaction [Line Items]
Cost of product sold \| $	600	$ 500	1,600	$ 1,700
Accounts payable, due to affiliates \| $	$ 100		$ 100		$ 100
CRNF \| Petroleum coke \| CRRM \| Coke Supply Agreement
Related Party Transaction [Line Items]
Percentage of annual production of pet coke to be delivered			100.00%
Annual production of pet coke (in tons) \| T			500,000
Period for which 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 (in dollars per ton)			25
UAN-based netback price, exclusive of transportation cost (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 (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
CRNF \| Petroleum coke \| CRRM \| Coke Supply Agreement \| Minimum
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 (in tons) \| T			41,667
Percentage of pet coke obtained during the last five years from CRRM's adjacent crude oil refinery			70.00%
Pet coke price used to calculate the UAN-based price (in dollars per ton)			5
CRNF \| Petroleum coke \| CRRM \| Coke Supply Agreement \| Maximum
Related Party Transaction [Line Items]
Pet coke price used to calculate the UAN-based price (in dollars per ton)			40

Related Party Transactions - Schedule of Services Agreement (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$ 40,268	$ 32,566	$ 113,999	$ 110,400
Selling, general and administrative expenses — Affiliates	6,083	7,261	18,750	21,996
Services Agreement
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	766	976	2,158	2,616
Selling, general and administrative expenses — Affiliates	3,239	2,939	9,398	8,562
Total	$ 4,005	$ 3,915	$ 11,556	$ 11,178

Related Party Transactions - Additional Information (Details)	1 Months Ended	3 Months Ended				9 Months Ended
	Mar. 31, 2016 shares	Sep. 30, 2017 USD ($)	Jun. 30, 2017 railcar	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($) shares	Sep. 30, 2017 USD ($) railcar	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		$ 2,217,000				$ 2,217,000		$ 2,402,000
Personnel accruals, with affiliates		1,860,000				1,860,000		1,968,000
CVR Energy, Inc \| Insight Portfolio Group LLC
Related Party Transaction [Line Items]
Related party transaction		0		$ 0		0	$ 0
CVR Energy, Inc \| CVR Nitrogen
Related Party Transaction [Line Items]
Units purchased (in units) \| shares	400,000
Limited partner interest	1.00%
Purchase of noncontrolling interest (in units) \| shares					400,000
Purchase of noncontrolling interest					$ 5,000,000
Services Agreement
Related Party Transaction [Line Items]
Personnel costs		1,800,000		1,700,000		5,000,000	5,000,000
Accounts payable, due to affiliates		3,700,000				3,700,000		3,500,000
Limited Partnership Agreement
Related Party Transaction [Line Items]
Personnel costs		800,000		700,000		2,400,000	2,900,000
Personnel accruals, with affiliates		1,900,000				$ 1,900,000		$ 2,000,000
Railcar Lease Agreement \| American Railcar Leasing LLC
Related Party Transaction [Line Items]
Lease arrangement, number of railcars to be leased \| railcar						115
Rent expense		200,000		$ 0		$ 700,000	$ 0
Number of railcars leased \| railcar			70
Lease agreement, term contract			5 years
Maintenance expense		$ 0				$ 200,000