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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Jul. 24, 2018
Document and Entity Information
Entity Registrant Name	CVR Partners, LP
Entity Central Index Key	0001425292
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
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	2018
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 28,252	$ 49,173
Accounts receivable, net of allowance for doubtful accounts of $55 and $28 at June 30, 2018 and December 31, 2017, respectively	27,574	9,855
Inventories	49,502	54,097
Prepaid expenses and other current assets	4,985	5,793
Total current assets	110,313	118,918
Property, plant, and equipment, net of accumulated depreciation	1,043,837	1,069,526
Goodwill	40,969	40,969
Other long-term assets	4,457	4,863
Total assets	1,199,576	1,234,276
Current liabilities:
Accounts payable, including $2,410 and $2,223 due to affiliates at June 30, 2018 and December 31, 2017, respectively	25,272	23,518
Accrued expenses and other current liabilities, including $3,511 and $4,742 with affiliates at June 30, 2018 and December 31, 2017, respectively	30,152	32,577
Total current liabilities	55,424	56,095
Long-term liabilities:
Long-term debt, net of current portion	627,410	625,904
Other long-term liabilities	2,399	2,424
Total long-term liabilities	629,809	628,328
Commitments and contingencies
Partners’ capital	514,343	549,853
Total liabilities and partners’ capital	$ 1,199,576	$ 1,234,276

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 55	$ 28
Accounts payable, due to affiliates	2,410	2,223
Accrued expenses and other current liabilities, with affiliates	$ 3,511	$ 4,742

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Net sales	$ 93,197	$ 97,896	$ 173,056	$ 183,217
Operating costs and expenses:
Cost of materials and other	19,139	22,141	41,608	43,878
Direct operating expenses (exclusive of depreciation and amortization)	47,465	37,796	86,134	73,693
Depreciation and amortization	20,405	19,982	36,831	35,394
Cost of sales	87,009	79,919	164,573	152,965
Selling, general and administrative expenses	6,900	5,754	12,562	12,668
Loss on asset disposals	78	25	132	38
Total operating costs and expenses	93,987	85,698	177,267	165,671
Operating income (loss)	(790)	12,198	(4,211)	17,546
Interest expense, net	(15,677)	(15,683)	(31,388)	(31,387)
Other income, net	27	16	71	59
Loss before income tax	(16,440)	(3,469)	(35,528)	(13,782)
Income tax expense (benefit)	19	(24)	(18)	(1)
Net loss	$ (16,459)	$ (3,445)	$ (35,510)	$ (13,781)
Net loss per common unit — basic and diluted (in dollars per unit)	$ (0.15)	$ (0.03)	$ (0.31)	$ (0.12)
Weighted-average common units outstanding — basic and diluted (in units)	113,283	113,283	113,283	113,283

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net loss	$ (35,510)	$ (13,781)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	36,831	35,394
Share-based compensation	1,500	1,112
Other non-cash items	1,751	1,539
Change in assets and liabilities:
Current assets and liabilities	(17,421)	(17,416)
Non-current assets and liabilities	379	89
Net cash (used in) provided by operating activities	(12,470)	6,937
Cash flows from investing activities:
Capital expenditures	(8,623)	(8,616)
Proceeds from sale of assets	172	0
Net cash used in investing activities	(8,451)	(8,616)
Cash flows from financing activities:
Cash distributions to common unitholders – Affiliates	0	(778)
Cash distributions to common unitholders – Non-affiliates	0	(1,488)
Net cash used in financing activities	0	(2,266)
Net decrease in cash and cash equivalents	(20,921)	(3,945)
Cash and cash equivalents, beginning of period	49,173	55,595
Cash and cash equivalents, end of period	$ 28,252	$ 51,650

Organization and Nature of Business	6 Months Ended
Organization and Nature of Business	Jun. 30, 2018
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. ("CVR Energy") to own, operate and grow its nitrogen fertilizer business. CVR Energy is a publicly traded company listed on the New York Stock Exchange under the ticker symbol "CVI", which indirectly owns our general partner and the common units owned by Coffeyville Resources, LLC ("CRLLC"). As of June 30, 2018, public security holders held approximately 66% of the Partnership's outstanding limited partner interests and CRLLC, a wholly-owned subsidiary of CVR Energy, held approximately 34% of the Partnership's outstanding limited partner interests and 100% of the noneconomic general partner interest. As of June 30, 2018, Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of the shares of CVR Energy. The Partnership produces nitrogen fertilizer products at two manufacturing facilities, which are located in Coffeyville, Kansas (the "Coffeyville Facility") and East Dubuque, Illinois. Both facilities manufacture ammonia and are able to further upgrade to other nitrogen fertilizer products, principally urea ammonium nitrate ("UAN"). Nitrogen fertilizer is used by farmers to improve the yield and quality of their crops, primarily corn and wheat. Ammonia is a direct application fertilizer and is primarily used as a building block for other nitrogen products for industrial applications and finished fertilizer products. UAN is an aqueous solution of urea and ammonium nitrate. The Partnership's product sales are sold on a wholesale basis in North America. Management and Operations CVR GP, LLC ("CVR GP" or the "general partner") manages and operates the Partnership and is a wholly-owned subsidiary of CRLLC. 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 is also party to a number of agreements with CVR Energy, CVR Refining, LP ("CVR Refining"), an indirect subsidiary of CVR Energy, and CVR GP to regulate certain business relations between the Partnership and the other parties thereto. The Partnership also has agreements with a subsidiary of CVR Refining under which the Partnership purchases petroleum coke and hydrogen for the Coffeyville Facility. Additionally, the two parties provide feedstock and other services to one other at the Coffeyville Facility. See Note 12 ("Related Party Transactions") for further discussion.

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2017, which was filed with the SEC on February 23, 2018 (the "2017 Form 10-K"). In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2018 and December 31, 2017, the results of operations of the Partnership for the three and six month periods ended June 30, 2018 and 2017 and the cash flows of the Partnership for the six month periods ended June 30, 2018 and 2017. The preparation of the 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 and 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, 2018 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 an expense when maintenance services are performed. Planned major maintenance activities generally occur every two to three years. The Coffeyville Facility completed a 15-day major scheduled turnaround in the second quarter of 2018. Exclusive of the impacts due to the lost production, costs of approximately $6.3 million were included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2018.

Recent Accounting Pronouncements

6 Months Ended

Jun. 30, 2018

Accounting Changes and Error Corrections [Abstract]

Recent Accounting Pronouncements

(3) Recent Accounting Pronouncements

Adoption of New Revenue Standard

On January 1, 2018, the Partnership adopted the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" ("ASC 606" or the "new revenue standard") using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The new revenue standard was applied prospectively and the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new revenue standard. However, the Partnership did identify a balance sheet presentation change discussed below. The Partnership’s Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Cash Flows were not impacted due to the adoption of ASC 606 for the six months ended June 30, 2018.

The Partnership identified a balance sheet presentation change associated with contracts requiring customer prepayment prior to delivery. Prior to adoption of ASC 606, deferred revenue, a type of contract liability, was recorded upon customer prepayment. Under the new revenue standard, a receivable and associated deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional. The adoption of the new revenue standard resulted in a $21.4 million increase to deferred revenue and accounts receivable as of January 1, 2018. After the effect of adoption of the new revenue standard, deferred revenue and accounts receivable were $34.3 million and $31.2 million, respectively, as of January 1, 2018.

The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of June 30, 2018:



	June 30, 2018
	As Reported		Balances without adoption of ASC 606		Effect of Change

	(in thousands)
Assets
Accounts receivable	$	27,574	$	17,817	$	9,757
Liabilities
Deferred revenue	$	11,194	$	1,437	$	9,757

New Accounting Standards Issued But Not Yet Implemented

In February 2016, the FASB issued Accounting Standards Update ("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 related to future lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. 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 and allows for certain practical expedients. The Partnership has begun its assessment and implementation plan for its planned adoption effective January 1, 2019. The Partnership expects the impact of the new lease standard to be material with respect to its balance sheet and further expect impacts to disclosures and changes in internal lease accounting processes.

Inventories

6 Months Ended

Jun. 30, 2018

Inventory Disclosure [Abstract]

Inventories

(4) Inventories



	June 30, 2018		December 31, 2017

	(in thousands)
Raw materials and precious metals	$	6,374	$	6,333
Finished goods	11,100		13,594
Parts and supplies	32,028		34,170
Total inventories	$	49,502	$	54,097

Property, Plant and Equipment

6 Months Ended

Jun. 30, 2018

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(5) Property, Plant and Equipment



	June 30, 2018		December 31, 2017

	(in thousands)
Land and improvements	$	13,092	$	13,092
Buildings and improvements	17,123		16,990
Machinery and equipment	1,356,662		1,352,573
Other	32,047		28,101
	1,418,924		1,410,756
Less: Accumulated depreciation	375,087		341,230
Total property, plant and equipment, net	$	1,043,837	$	1,069,526

Accrued Expenses and Other Current Liabilities

6 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

(6) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	June 30, 2018		December 31, 2017

	(in thousands)
Deferred revenue	$	11,194	$	12,895
Personnel accruals	6,487		6,719
Affiliates (a)	3,511		4,742
Accrued interest	2,683		2,683
Other accrued expenses and liabilities	6,277		5,538
Total accrued expenses and other current liabilities	$	30,152	$	32,577


(a)	Personnel accruals and other accrued expenses and liabilities include amounts owed by the Partnership to CVR Energy under the shared services agreement. Refer to Note 12 ("Related Party Transactions") for additional discussion.

Debt

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Debt

(7) Debt



Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs
	June 30, 2018		December 31, 2017
	(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 (a)	647,240		647,240
Less:
Unamortized discount and debt issuance costs	19,830		21,336
Total long-term debt, net of current portion	$	627,410	$	625,904


(a)	The estimated fair value of total long-term debt outstanding was approximately $666.6 million as of June 30, 2018.



Credit Facilities Outstanding
	Total Capacity		Amount Borrowed as of June 30, 2018		Outstanding Letters of Credit		Available Capacity as of June 30, 2018		Maturity Date
	(in thousands)
Asset based credit facility (b)	$	50,000	$	—	$	—	$	49,622	September 30, 2021


(b)	Loans under the asset based 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 Partnership is in compliance with all covenants of the asset based credit facility and the 9.250% senior secured notes as of June 30, 2018.

Supplemental Cash Flow Information

6 Months Ended

Jun. 30, 2018

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(8) Supplemental Cash Flow Information

Cash flows related to interest and construction in process were as follows:



	Six Months Ended June 30,
	2018		2017
	(in thousands)
Supplemental disclosures:
Cash paid for interest	$	29,999	$	29,951
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	3,713		1,375
Change in accounts payable related to construction in process additions	2,824		(2,496		)

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(9) Commitments and Contingencies There have been no material changes in our commitments and contingencies disclosed in the 2017 Form 10-K. In the ordinary course of business, the Partnership may become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. The outcome of these matters cannot always be predicted accurately, but the Partnership accrues liabilities for these matters if it has determined that it is probable a loss has been incurred and the loss can be reasonably estimated. While it is not possible to predict the outcome of such proceedings, if one or more of them were decided against the Partnership, it believes there would be no material impact on the consolidated financial statements. During the second quarter of 2018, the Partnership submitted a business interruption claim for losses, as afforded by its insurance policies, related to reduced production rates experienced during the second half of 2017 and early 2018 due to equipment operational issues. At this time, the Partnership cannot estimate the outcome of this claim and the timing of any receipt of proceeds. However, the amount of proceeds could have a material impact on the Partnership's Condensed Consolidated Statements of Operations.

Revenue

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue

(10) Revenue

The following table presents the Partnership's revenue disaggregated by product:



	Three Months Ended June 30, 2018		Six Months Ended June 30, 2018

	(in thousands)
Ammonia	$	28,373	$	39,970
UAN	51,394		104,157
Urea products	4,936		9,847
Fertilizer sales, exclusive of freight	84,703		153,974
Freight revenue	6,364		15,103
Other revenue	2,130		3,979
Total net sales	$	93,197	$	173,056

The Partnership sells its products on a wholesale basis under a contract or by purchase order. The Partnership’s contracts with customers, including purchase orders, generally contain fixed pricing and most have terms of less than one year. The Partnership recognizes revenue at the point in time at which the customer obtains control of the product, which is generally upon delivery and acceptance by the customer. The customer acceptance point is stated in the contract and may be at one of the Partnership’s manufacturing facilities, at one of the Partnership’s off-site loading facilities or at the customer’s designated facility. Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and is reimbursed by customers. An offsetting expense is included in cost of materials and other. Qualifying taxes collected from customers and remitted to governmental authorities are not included in reported revenues.

Depending on the product sold and the type of contract, payments from customers are generally either due prior to delivery or within 15 to 30 days of product delivery.

The Partnership generally provides no warranty other than the implicit promise that goods delivered are free of liens and encumbrances and meet the agreed upon specifications. Product returns are rare, and as such, the Partnership does not record a specific warranty reserve or consider activities related to such warranty, if any, to be a separate performance obligation.

The Partnership has an immaterial amount of variable consideration for contracts with an original duration of less than a year. A small portion of the Partnership’s revenue includes contracts extending beyond one year, some of which contain variable pricing in which the majority of the variability is attributed to the market-based pricing. The Partnership’s contracts do not contain a significant financing component.

The Partnership has certain fee-based revenue, included in other revenue in the table above, that is recognized based on the net amount of the proceeds received, consistent with prior accounting practice.

Transaction price allocated to remaining performance obligations

As of June 30, 2018, the Partnership had approximately $13.3 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately 56% of these performance obligations as revenue by the end of 2019, an additional 22% by 2020 and the remaining balance thereafter. The Partnership has elected to not disclose the amount of transaction price allocated to remaining performance obligations for contracts with an original expected duration of less than one year. The Partnership has elected to not disclose variable consideration allocated to wholly unsatisfied performance obligations that are based on market prices that have not yet been determined.

Contract balances

The Partnership’s deferred revenue is a contract liability that primarily relates to fertilizer sales contracts requiring customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Contracts requiring prepayment are generally short-term in nature and, as discussed above, revenue is recognized at the point in time in which the customer obtains control of the product.

A summary of the deferred revenue activity during the six months ended June 30, 2018 is presented below:



	Six Months Ended June 30, 2018

	(in thousands)
Balance at January 1, 2018	$	34,270
Add:
New prepay contracts entered into during the period	13,829
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(31,903		)
Revenue recognized related to contracts entered into during the period	(4,781		)
Other changes	(221		)
Balance at June 30, 2018	$	11,194

Share-Based Compensation

6 Months Ended

Jun. 30, 2018

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

Share-Based Compensation

(11) Share‑Based Compensation

There have been no material changes in share-based compensation arrangements from those disclosed in the 2017 Form 10-K. A summary of compensation expense during the three and six months ended June 30, 2018 and 2017 is presented below:



Share-Based Compensation Expense
	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(in thousands)
CVR Partners LTIP - Phantom Units	$	548	$	85	$	954	$	415
Other Awards (a)	672		345		546		697
Total Share-Based Compensation Expense	$	1,220	$	430	$	1,500	$	1,112


(a)	Other awards include compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners' affiliates.

Related Party Transactions

6 Months Ended

Jun. 30, 2018

Related Party Transactions

(12) Related Party Transactions

There have been no material changes in related party transactions from those disclosed in the 2017 Form 10-K. Activity associated with the Partnership's related party arrangements for the three and six month periods ending June 30, 2018 and 2017 is summarized below:



Expenses from related parties
		Three Months Ended June 30,				Six Months Ended June 30,
		2018		2017		2018		2017
	Related Party	(in thousands)
Cost of materials and other
Coke Supply Agreement	CRRM (a)	$	716	$	507	$	1,075	$	981
Hydrogen Purchase and Sale Agreement	CRRM	774		892		2,084		2,109
Railcar Lease Agreements	ARI (b)	361		223		722		447

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	769	$	782	$	1,384	$	1,391
Limited Partnership Agreement	CVR GP	174		128		330		302

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	3,895	$	3,006	$	6,758	$	6,158
Limited Partnership Agreement	CVR GP	787		590		1,294		1,324


(a)	Coffeyville Resources Refining & Marketing, LLC, a subsidiary of CVR Refining


(b)	ARI Leasing, LLC, a company controlled by IEP



Amounts due to related parties

		June 30, 2018		December 31, 2017
	Related Party	(in thousands)
Accounts payable
Feedstock and Shared Services Agreement	CRRM	$	763	$	1,020
Hydrogen Purchase and Sale Agreement	CRRM	218		324
Services Agreement	CVR Energy	1,259		771

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	1,565	$	1,521
Service Agreement	CVR Energy	1,943		3,221

Basis of Presentation (Policies)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2017, which was filed with the SEC on February 23, 2018 (the "2017 Form 10-K").

In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2018 and December 31, 2017, the results of operations of the Partnership for the three and six month periods ended June 30, 2018 and 2017 and the cash flows of the Partnership for the six month periods ended June 30, 2018 and 2017.

The preparation of the 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 and 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, 2018 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 an expense when maintenance services are performed. Planned major maintenance activities generally occur every two to three years.

Recent Accounting Pronouncements

Adoption of New Revenue Standard

The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of June 30, 2018:



	June 30, 2018
	As Reported		Balances without adoption of ASC 606		Effect of Change

	(in thousands)
Assets
Accounts receivable	$	27,574	$	17,817	$	9,757
Liabilities
Deferred revenue	$	11,194	$	1,437	$	9,757

New Accounting Standards Issued But Not Yet Implemented

Recent Accounting Pronouncements (Tables)

6 Months Ended

Jun. 30, 2018

Accounting Changes and Error Corrections [Abstract]

Effect of adoption of ASC 606

The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of June 30, 2018:



	June 30, 2018
	As Reported		Balances without adoption of ASC 606		Effect of Change

	(in thousands)
Assets
Accounts receivable	$	27,574	$	17,817	$	9,757
Liabilities
Deferred revenue	$	11,194	$	1,437	$	9,757

Inventories (Tables)

6 Months Ended

Jun. 30, 2018

Inventory Disclosure [Abstract]

Schedule of inventories



	June 30, 2018		December 31, 2017

	(in thousands)
Raw materials and precious metals	$	6,374	$	6,333
Finished goods	11,100		13,594
Parts and supplies	32,028		34,170
Total inventories	$	49,502	$	54,097

Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2018

Property, Plant and Equipment [Abstract]

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



	June 30, 2018		December 31, 2017

	(in thousands)
Land and improvements	$	13,092	$	13,092
Buildings and improvements	17,123		16,990
Machinery and equipment	1,356,662		1,352,573
Other	32,047		28,101
	1,418,924		1,410,756
Less: Accumulated depreciation	375,087		341,230
Total property, plant and equipment, net	$	1,043,837	$	1,069,526

Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:



	June 30, 2018		December 31, 2017

	(in thousands)
Deferred revenue	$	11,194	$	12,895
Personnel accruals	6,487		6,719
Affiliates (a)	3,511		4,742
Accrued interest	2,683		2,683
Other accrued expenses and liabilities	6,277		5,538
Total accrued expenses and other current liabilities	$	30,152	$	32,577


(a)	Personnel accruals and other accrued expenses and liabilities include amounts owed by the Partnership to CVR Energy under the shared services agreement. Refer to Note 12 ("Related Party Transactions") for additional discussion.

Debt (Tables)

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Schedule of debt



Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs
	June 30, 2018		December 31, 2017
	(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 (a)	647,240		647,240
Less:
Unamortized discount and debt issuance costs	19,830		21,336
Total long-term debt, net of current portion	$	627,410	$	625,904


(a)	The estimated fair value of total long-term debt outstanding was approximately $666.6 million as of June 30, 2018.



Credit Facilities Outstanding
	Total Capacity		Amount Borrowed as of June 30, 2018		Outstanding Letters of Credit		Available Capacity as of June 30, 2018		Maturity Date
	(in thousands)
Asset based credit facility (b)	$	50,000	$	—	$	—	$	49,622	September 30, 2021


(b)	Loans under the asset based 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.

Supplemental Cash Flow Information (Tables)

6 Months Ended

Jun. 30, 2018

Supplemental Cash Flow Elements [Abstract]

Schedule of cash flows related to interest and construction in process

Cash flows related to interest and construction in process were as follows:



	Six Months Ended June 30,
	2018		2017
	(in thousands)
Supplemental disclosures:
Cash paid for interest	$	29,999	$	29,951
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	3,713		1,375
Change in accounts payable related to construction in process additions	2,824		(2,496		)

Revenue (Tables)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

The following table presents the Partnership's revenue disaggregated by product:



	Three Months Ended June 30, 2018		Six Months Ended June 30, 2018

	(in thousands)
Ammonia	$	28,373	$	39,970
UAN	51,394		104,157
Urea products	4,936		9,847
Fertilizer sales, exclusive of freight	84,703		153,974
Freight revenue	6,364		15,103
Other revenue	2,130		3,979
Total net sales	$	93,197	$	173,056

Summary of deferred revenue activity

A summary of the deferred revenue activity during the six months ended June 30, 2018 is presented below:



	Six Months Ended June 30, 2018

	(in thousands)
Balance at January 1, 2018	$	34,270
Add:
New prepay contracts entered into during the period	13,829
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(31,903		)
Revenue recognized related to contracts entered into during the period	(4,781		)
Other changes	(221		)
Balance at June 30, 2018	$	11,194

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2018

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

Schedule of share-based compensation expense

A summary of compensation expense during the three and six months ended June 30, 2018 and 2017 is presented below:



Share-Based Compensation Expense
	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(in thousands)
CVR Partners LTIP - Phantom Units	$	548	$	85	$	954	$	415
Other Awards (a)	672		345		546		697
Total Share-Based Compensation Expense	$	1,220	$	430	$	1,500	$	1,112


(a)	Other awards include compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners' affiliates.

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of related party transactions

Activity associated with the Partnership's related party arrangements for the three and six month periods ending June 30, 2018 and 2017 is summarized below:



Expenses from related parties
		Three Months Ended June 30,				Six Months Ended June 30,
		2018		2017		2018		2017
	Related Party	(in thousands)
Cost of materials and other
Coke Supply Agreement	CRRM (a)	$	716	$	507	$	1,075	$	981
Hydrogen Purchase and Sale Agreement	CRRM	774		892		2,084		2,109
Railcar Lease Agreements	ARI (b)	361		223		722		447

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	769	$	782	$	1,384	$	1,391
Limited Partnership Agreement	CVR GP	174		128		330		302

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	3,895	$	3,006	$	6,758	$	6,158
Limited Partnership Agreement	CVR GP	787		590		1,294		1,324


(a)	Coffeyville Resources Refining & Marketing, LLC, a subsidiary of CVR Refining


(b)	ARI Leasing, LLC, a company controlled by IEP



Amounts due to related parties

		June 30, 2018		December 31, 2017
	Related Party	(in thousands)
Accounts payable
Feedstock and Shared Services Agreement	CRRM	$	763	$	1,020
Hydrogen Purchase and Sale Agreement	CRRM	218		324
Services Agreement	CVR Energy	1,259		771

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	1,565	$	1,521
Service Agreement	CVR Energy	1,943		3,221

Organization and Nature of Business (Details)	6 Months Ended
Organization and Nature of Business (Details)	Jun. 30, 2018 manufacturing_facility
Formation of the Partnership, Organization and Nature of Business
Percentage of limited partner interest held by the public	66.00%
Number of manufacturing facilities	2
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 (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
Basis of Presentation (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jun. 30, 2018
Coffeyville Facility
Property, Plant, and Equipment
Turnaround period	15 days
Coffeyville Facility \| Direct Operating Expenses (Exclusive of Depreciation and Amortization)
Property, Plant, and Equipment
Planned major maintenance costs, exclusive of impacts due to lost production	$ 6.3	$ 6.3
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

Recent Accounting Pronouncements - Effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Accounts receivable	$ 27,574	$ 31,200	$ 9,855
Liabilities
Deferred revenue	11,194	34,270	$ 12,895
Balances without adoption of ASC 606
Assets
Accounts receivable	17,817
Liabilities
Deferred revenue	1,437
ASU 2014-09 \| Effect of Change
Assets
Accounts receivable	9,757	21,400
Liabilities
Deferred revenue	$ 9,757	$ 21,400

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials and precious metals	$ 6,374	$ 6,333
Finished goods	11,100	13,594
Parts and supplies	32,028	34,170
Total inventories	$ 49,502	$ 54,097

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,418,924	$ 1,410,756
Less: Accumulated depreciation	375,087	341,230
Total property, plant and equipment, net	1,043,837	1,069,526
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	13,092	13,092
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,123	16,990
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,356,662	1,352,573
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 32,047	$ 28,101

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Deferred revenue	$ 11,194	$ 34,270	$ 12,895
Personnel accruals	6,487		6,719
Affiliates	3,511		4,742
Accrued interest	2,683		2,683
Other accrued expenses and liabilities	6,277		5,538
Total accrued expenses and other current liabilities	$ 30,152		$ 32,577

Debt - Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 647,240	$ 647,240
Less:
Unamortized discount and debt issuance costs	19,830	21,336
Total long-term debt, net of current portion	627,410	625,904
Estimated fair value of total long-term debt outstanding	666,600
Senior Notes \| 9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Less:
Debt instrument, percentage rate	9.25%
Senior Notes \| 6.500% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240
Less:
Debt instrument, percentage rate	6.50%

Debt - Credit Facilities Outstanding (Details) - Asset Based Credit Facility - Line of Credit - Revolving credit facility	6 Months Ended
	Jun. 30, 2018 USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 50,000,000.0
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 49,622,000
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
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%

Debt - Additional Information (Details)	Jun. 30, 2018
Senior Notes \| 9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Supplemental disclosures:
Cash paid for interest	$ 29,999	$ 29,951
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	3,713	1,375
Change in accounts payable related to construction in process additions	$ 2,824	$ (2,496)

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 93,197	$ 97,896	$ 173,056	$ 183,217
Fertilizer sales, exclusive of freight
Disaggregation of Revenue [Line Items]
Net sales	84,703		153,974
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	28,373		39,970
UAN
Disaggregation of Revenue [Line Items]
Net sales	51,394		104,157
Urea products
Disaggregation of Revenue [Line Items]
Net sales	4,936		9,847
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	6,364		15,103
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,130		$ 3,979

Revenue - Additional Information (Details) $ in Millions	6 Months Ended
Revenue - Additional Information (Details) $ in Millions	Jun. 30, 2018 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 13.3
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	15 days
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	30 days

Revenue - Remaining performance obligations (Details)	Jun. 30, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	56.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year 6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	22.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2018 USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at January 1, 2018	$ 34,270
Add:
New prepay contracts entered into during the period	13,829
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(31,903)
Revenue recognized related to contracts entered into during the period	(4,781)
Other changes	(221)
June 30, 2018	$ 11,194

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-Based Compensation
Total Share-Based Compensation Expense	$ 1,220	$ 430	$ 1,500	$ 1,112
Other Awards
Share-Based Compensation
Total Share-Based Compensation Expense	672	345	546	697
CVR Partners LTIP \| Phantom Units
Share-Based Compensation
Total Share-Based Compensation Expense	$ 548	$ 85	$ 954	$ 415

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Related Party Transaction [Line Items]
Cost of materials and other	$ 19,139	$ 22,141	$ 41,608	$ 43,878
Direct operating expenses (exclusive of depreciation and amortization)	47,465	37,796	86,134	73,693
Selling, general and administrative expenses	6,900	5,754	12,562	12,668
Coke Supply Agreement \| Coffeyville Resources Refining & Marketing, LLC (CRRM) \| Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other	716	507	1,075	981
Hydrogen Purchase and Sale Agreement \| Coffeyville Resources Refining & Marketing, LLC (CRRM) \| Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other	774	892	2,084	2,109
Railcar Lease Agreements \| ARI Leasing, LLC (ARI)
Related Party Transaction [Line Items]
Cost of materials and other	361	223	722	447
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	769	782	1,384	1,391
Selling, general and administrative expenses	3,895	3,006	6,758	6,158
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	174	128	330	302
Selling, general and administrative expenses	$ 787	$ 590	$ 1,294	$ 1,324

Related Party Transactions - Amounts Due to Related Parties (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities	$ 2,410	$ 2,223
Feedstock and Shared Services Agreement \| CRRM
Related Party Transaction [Line Items]
Accounts payable	763	1,020
Hydrogen Purchase and Sale Agreement \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Accounts payable	218	324
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Accounts payable	1,259	771
Accrued expenses and other current liabilities	1,943	3,221
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities	$ 1,565	$ 1,521