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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2018	Feb. 19, 2019	Jun. 29, 2018
Document and Entity Information
Entity Registrant Name	CVR PARTNERS, LP
Entity Central Index Key	0001425292
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 244.9
Entity Common Stock, Shares Outstanding		113,282,973
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 61,776	$ 49,173
Accounts receivable	61,662	9,855
Inventories	63,554	53,169
Prepaid expenses and other current assets	6,989	5,793
Total current assets	193,981	117,990
Property, plant, and equipment, net of accumulated depreciation	1,015,240	1,070,454
Goodwill	40,969	40,969
Other long-term assets	4,198	4,863
Total assets	1,254,388	1,234,276
Current liabilities:
Accounts payable	26,789	21,295
Accounts payable to Affiliates	2,976	2,223
Accrued expenses and other current liabilities	24,066	19,682
Deferred Revenue	68,804	12,895
Total current liabilities	122,635	56,095
Long-term liabilities:
Long-term debt, net of current portion	628,989	625,904
Other long-term liabilities	2,938	2,424
Total long-term liabilities	631,927	628,328
Commitments and contingencies (See Note 9)
Total partners’ capital	499,826	549,853
Total liabilities and partners’ capital	$ 1,254,388	$ 1,234,276

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Net sales	$ 351,082	$ 330,802	$ 356,284
Operating costs and expenses:
Cost of materials and other (exclusive of depreciation and amortization shown below)	88,461	84,874	93,749
Direct operating expenses (exclusive of depreciation and amortization shown below)	159,319	156,357	150,236
Depreciation and amortization	71,575	73,986	58,246
Cost of sales	319,355	315,217	302,231
Selling, general and administrative expenses	25,023	25,630	29,276
Loss on asset disposals	390	233	220
Operating income (loss)	6,314	(10,278)	24,557
Interest expense, net	(62,588)	(62,845)	(48,551)
Other income (expense), net	6,201	555	(2,615)
Loss before income tax expense	(50,073)	(72,568)	(26,609)
Income tax expense (benefit)	(46)	220	329
Net loss	$ (50,027)	$ (72,788)	$ (26,938)
Net loss per common unit - basic and diluted (in dollars per unit)	$ (0.44)	$ (0.64)	$ (0.26)
Distributions declared per common unit (in dollars per unit)	$ 0	$ 0.02	$ 0.44
Weighted-average common units outstanding:
Basic and diluted (in units)	113,283	113,283	103,299

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	Common Units	Accumulated Other Comprehensive Income/(Loss)	Noncontrolling Interest	General Partner Interest
Balance (in units) at Dec. 31, 2015		73,128
Balance at Dec. 31, 2015	$ 385,553	$ 385,670	$ (118)	$ 0	$ 1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(27,633)	(27,633)
Cash distributions to common unitholders – Non-affiliates	(41,956)	(41,956)
Share-based compensation – Affiliates	(1)	$ (1)
Issuance of common units for the merger consideration (in units)		40,155
Issuance of common units for the merger consideration	335,693	$ 335,693
Purchase of CVR Nitrogen common units associated with a business combination	4,564			4,564
Contribution from affiliates	507			507
Purchase of noncontrolling interest	(5,000)	71		(5,071)
Net loss	(26,938)	$ (26,938)
Other comprehensive income	118		118
Balance (in units) at Dec. 31, 2016		113,283
Balance at Dec. 31, 2016	624,907	$ 624,906	0	0	1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(778)	(778)
Cash distributions to common unitholders – Non-affiliates	(1,488)	(1,488)
Net loss	(72,788)	$ (72,788)
Balance (in units) at Dec. 31, 2017		113,283
Balance at Dec. 31, 2017	549,853	$ 549,852	0	0	1
Increase (Decrease) in Shareholders' Equity
Net loss	(50,027)	$ (50,027)
Balance (in units) at Dec. 31, 2018		113,283
Balance at Dec. 31, 2018	$ 499,826	$ 499,825	$ 0	$ 0	$ 1

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (50,027)	$ (72,788)	$ (26,938)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	71,575	73,986	58,246
Amortization of deferred financing costs and original issue discount	3,333	3,046	1,746
Amortization of debt fair value adjustment	0	0	1,250
Loss on asset disposals	390	70	220
Loss on debt extinguishment	0	0	4,862
Share-based compensation	3,017	3,021	2,786
Other adjustments	1,690	2,425	2,359
Changes in assets and liabilities:
Accounts receivable	(6,698)	4,087	2,185
Inventories	(8,670)	59	29,087
Prepaid expenses and other current assets	(1,200)	1,142	2,409
Other long-term assets	816	1,051	(1,383)
Accounts payable	5,215	(2,315)	5,795
Deferred revenue	10,828	904	(20,395)
Accrued expenses and other current liabilities	1,362	(4,969)	(17,519)
Other assets and liabilities	603	681	259
Net cash provided by operating activities	32,234	10,400	44,969
Cash flows from investing activities:
Capital expenditures	(19,806)	(14,556)	(23,231)
Acquisition of East Dubuque Facility, net of cash acquired	0	0	(63,869)
Other investing activity	175	0	0
Net cash used in investing activities	(19,631)	(14,556)	(87,100)
Cash flows from financing activities:
Principal payment on related party credit facility	0	0	(300,000)
Proceeds on related party credit facility	0	0	300,000
Payment of financing costs	0	0	(10,688)
Proceeds on issuance of 2023 Notes, net of original issue discount	0	0	628,869
Contribution from affiliate	0	0	507
Cash distributions to common unitholders – Affiliates	0	(778)	(27,633)
Cash distribution to common unitholders – Non-affiliates	0	(1,488)	(41,956)
Purchase of noncontrolling interest, net of issuance costs	0	0	(5,000)
Net cash provided by (used in) financing activities	0	(2,266)	47,759
Net increase (decrease) in cash and cash equivalents	12,603	(6,422)	5,628
Cash and cash equivalents, beginning of period	49,173	55,595	49,967
Cash and cash equivalents, end of period	61,776	49,173	55,595
2021 Notes
Cash flows from financing activities:
Principal and premium payments on long-term debt	0	0	(322,240)
CRNF Credit Facility
Cash flows from financing activities:
Principal and premium payments on long-term debt	0	0	(125,000)
Revolving credit facility
Cash flows from financing activities:
Principal and premium payments on long-term debt	$ 0	$ 0	$ (49,100)

Organization and Nature of Business	12 Months Ended
Organization and Nature of Business	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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. 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”). As used in these financial statements, references to CVR Partners and the Partnership may refer to consolidated subsidiaries of CVR Partners or one or both of the facilities, as the context may require. 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. The Partnership’s product sales are sold on a wholesale basis in the United States of America. As of December 31, 2018 and 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 general partner interest held by CVR GP, LLC (“CVR GP” or the “general partner”). As of December 31, 2018 and 2017, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% and 82%, respectively, of the shares of CVR Energy. CVR GP 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 Partnership’s limited partnership agreement. The Partnership also is party to a number of agreements with CVR Energy and its subsidiaries, including CVR GP, to manage certain business relations between the Partnership and the other parties thereto. See Note 9 ("Related Party Transactions") for further discussion. Partners’ Capital and Distributions At both December 31, 2018 and 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. 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 are 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 is determined by the board of directors of the general partner following the end of such quarter. For the fourth quarter of 2018, the Partnership, upon approval by CVR GP’s board of directors on February 20, 2019, declared a distribution of $0.12 per common unit, or $14.1 million million, payable on March 11, 2019 to unitholders of record as of March 4, 2019. Of this amount, CRLLC will receive approximately $5 million with remaining amount payable to public unitholders. For the years ended December 31, 2017 and 2016, the Partnership paid distributions totaling $0.02 and $0.71 per common unit, or $2.3 million and $69.6 million, respectively. Of these distributions, CRLLC received a total of $28.4 million. Subsequent Events The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership’s consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements. Where applicable, the notes to these consolidated financial statements have been updated to discuss all significant subsequent events which have occurred.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying partnership consolidated financial statements, 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”), include the accounts of CVR Partners and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated.

Use of Estimates

We prepare our consolidated financial statements in conformity with GAAP, which requires management to make estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We review our estimates on an ongoing basis, based on currently available information. Changes in facts and circumstances may result in revised estimates and actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand and on deposit and investments in highly liquid money market accounts and debt instruments with original maturities of three months or less.

Accounts Receivable

Our receivables primarily consist of customer accounts receivable recorded at the invoiced amounts and generally do not bear interest. Also included within Accounts Receivable are unbilled fixed price contracts recognized with the adoption of ASC 606 (defined below) as discussed further within the “Recent Accounting Pronouncements - Adoption of Revenue Recognition Standard” section to this note below.

Allowances for doubtful accounts are generally recorded when it becomes probable the receivable will not be collected and is booked to bad debt expense. The largest concentration of credit for the top three customers was approximately 25% and 16%, respectively, of the accounts receivable balance at December 31, 2018 and 2017.

Inventories

Inventories consist of fertilizer products which are valued at the lower of first-in, first-out (“FIFO”) cost, or net realizable value. Inventories also include raw materials (primarily gauze, natural gas and pet coke) and parts and supplies that are valued at the lower of moving-average cost, which approximates FIFO, or net realizable value. The cost of inventories includes inbound freight costs.

Inventories consisted of the following:



	December 31,
(in thousands)	2018		2017

Finished goods	$	25,137	$	13,594
Raw materials	4,330		5,405
Parts and supplies	34,087		34,170
Total inventories	$	63,554	$	53,169

At December 31, 2018 and 2017, inventories on the Consolidated Balance Sheets include depreciation of approximately $5.7 million and $3.5 million, respectively.

Certain reclassifications have been made on the Consolidated Balance Sheets to reclassify precious metals from Inventory to the Property, Plant and Equipment financial statement line item in the amount of $1.1 million as of December 31, 2018. The prior year balance of $0.9 million has been reclassified to conform with current year presentation.

Property, Plant, and Equipment

Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Expenditures for improvements that increase economic benefit or returns and/or extend useful life are capitalized. Depreciation is computed using the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for significant asset classes are as follows:



Asset	Range of Useful Lives, in Years
Land improvements	30
Buildings	20 to 30
Machinery and equipment	5 to 30
Other	5 to 30

Property, plant and equipment consisted of the following:



	December 31,
(In millions)	2018		2017
Land and improvements	$	13,250	$	13,092
Buildings	17,116		16,990
Machinery and equipment	1,362,965		1,352,573
Other	34,652		29,029
	1,427,983		1,411,684
Less: Accumulated depreciation	412,743		341,230
Total Property, plant and equipment, net	$	1,015,240	$	1,070,454

Leasehold improvements and assets held under capital leases are depreciated or amortized on the straight-line method over the shorter of the contractual lease term or the estimated useful life of the asset. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses in the Partnership’s Consolidated Statements of Operations.

Deferred Financing Costs

Lender and other third-party costs associated with debt issuances are deferred and amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to line-of-credit arrangements are amortized using the straight-line method through the termination date of the facility. The deferred financing costs are included net within long-term debt and in other long-term assets for the line-of-credit arrangements where no debt balance exists.

Impairment of Long-Lived Assets

The Partnership reviews long-lived assets (excluding goodwill, intangible assets with indefinite lives, and deferred tax assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell.

Goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired less liabilities assumed. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. The Partnership uses November 1 of each year as its annual valuation date for its goodwill impairment test.

The Partnership performed its annual impairment review of goodwill for 2018, 2017 and 2016 and concluded there were no impairments. For the period ended December 31, 2017, the fair value of the Coffeyville reporting unit exceeded its carrying value by approximately 12% based upon the results of the Partnerships goodwill impairment test. For the period ended December 31, 2018, due to improved market conditions and financial forecasts, the amount by which fair value exceeds the carrying value for the Coffeyville Fertilizer Facility reporting unit is significant.

Contingencies

In the ordinary course of business, CVR Partners 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 the Partnership has determined that it is probable a loss has been incurred and the loss can be reasonably estimated.

Environmental Matters

The Partnership is subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Management periodically reviews and, as appropriate, revises its environmental accruals. Environmental expenditures for capital assets are capitalized at the time of the expenditure when such costs provide future economic benefits. As of December 31, 2018 and 2017, no liabilities have been recognized for environmental remediation matters as no matters have been identified that are considered to be probable or estimable.

Revenue Recognition

We recognize revenue based on consideration specified in contracts or agreements with customers when we satisfy our performance obligations by transferring control over products or services to a customer. The adoption of ASC 606, described below resulted in the recognition of deferred revenue which represents customer prepayments under contracts that guarantee a price and supply of nitrogen fertilizer product in quantities expected to be delivered in the normal course of business.

Other accounting policies relevant to revenue include:

•Excise and other taxes collected from customers and remitted to governmental authorities are excluded from reported revenues;

•Non-monetary product exchanges and certain buy/sell transactions which are entered into in the normal course of business are included on a net cost basis in operating expenses on the Consolidated Statements of Operations; and

•Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of materials and other.

Cost Classifications

Cost of materials and other consist primarily of freight and distribution expenses, feedstock expenses, purchased ammonia and purchased hydrogen. Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, property taxes, plant-related maintenance services, including turnaround, and environmental and safety compliance costs as well as catalyst and chemical costs. Each of these financial statement line items are also impacted by changes in inventory balances. Direct operating expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 7 (“Share-Based Compensation”). Selling, general and administrative expenses consist primarily of legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative offices in Texas and Kansas.

Certain reclassifications have been made within the Consolidated Statements of Operations and other financial statement line items related to business interruption insurance recoveries. Prior year balances have been reclassified to conform with the current year presentation.

Turnaround Expenses

The direct-expense method of accounting is used for turnaround activities. Turnarounds represent major maintenance activities that require for the shutdown of significant parts of a plant to perform necessary inspection, cleaning, repairs and replacements of assets. Planned turnaround activities for the nitrogen plant generally occur every two to three years. Costs associated with these turnaround activities were included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. Costs incurred for routine repairs and maintenance or unplanned outages at the two facilities are expensed as incurred.

The Coffeyville Facility underwent a full facility turnaround in the second quarter of 2018 at a cost of approximately $6.4 million. The East Dubuque Facility completed major turnarounds in the third quarter of 2017 and the second quarter of 2016 at a cost of approximately $2.6 million and $6.6 million, respectively.

Share-Based Compensation

The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation — Stock Compensation (“ASC 718”). Currently, all of the Company’s share-based compensation awards are liability-classified and are measured at fair value at the end of each reporting period based on the applicable closing unit price. Compensation expense will fluctuate based on changes in the applicable unit price value and expense reversals resulting from employee terminations prior to award vesting. See Note 7 ("Share-Based Compensation") for further discussion.

Income Taxes

CVR Partners accounts for income taxes utilizing the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred amounts are measured using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Allocation of Costs

CVR Energy and its subsidiaries provide a variety of services to the Partnership, including cash management and financing services, employee benefits provided through CVR Energy’s benefit plans, administrative services provided by CVR Energy’s employees and management, insurance and office space leased in CVR Energy’s headquarters building. As such, the accompanying consolidated financial statements include costs that have been incurred by CVR Energy on behalf of the Partnership. These amounts incurred by CVR Energy are then billed or allocated to the Partnership and are classified on the Consolidated Statements of Operations as either direct operating expenses (exclusive of depreciation and amortization) or as selling, general and administrative expenses. See Note 9 ("Related Party Transactions")for a detailed discussion of the billing procedures and the basis for calculating the charges for specific products and services.

Recent Accounting Pronouncements - Adoption of Revenue Recognition Standard

On January 1, 2018, the Partnership adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers” (“ASC 606”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The standard was applied prospectively and the comparative information for 2017 has not been restated and continues to be reported under the accounting standards in effect for the prior period. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new standard and, as such, a cumulative effect adjustment of applying the standard using the modified retrospective method was not recorded.

The adoption of ASC 606 resulted in changes to how the Partnership accounts for prepaid contracts. Prior to the adoption of ASC 606, deferred revenue was recorded upon customer prepayment, however, under the new revenue standard, deferred revenue and an associated receivable is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional. Due to this change, the adoption of ASC 606 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 of the Partnership were $34.3 million and $31.2 million, respectively, as of January 1, 2018.

The following table displays the effect of the change in accounting for prepaid contracts to the Consolidated Balance Sheet as of December 31, 2018. The Partnership’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows were not impacted by the adoption of ASC 606 for the period ended December 31, 2018.



(in thousands)	December 31, 2018
	As Reported		Balances without adoption of ASC 606		Effect of change
Assets
Accounts Receivable	61,662		16,581		45,081
Liabilities
Deferred Revenue	$	68,804	$	23,723	$	45,081

Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented

In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, “Leases” (“Topic 842”), 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 of the underlying asset for the lease term on the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required.

Topic 842 was adopted as of January 1, 2019 electing the option to apply the transition provisions at the adoption date instead of the earliest comparative period presented in the financial statements. In connection with the adoption of ASC 842, the following elections were made in the application of Topic 842:


•	Under the short-term lease exception provided for in the standard, ROU assets and related lease liabilities for leases with a term greater than one year were and will be recognized;


•	The accounting treatment for existing land easements was carried forward;


•	Lease and non-lease components were and will not be bifurcated for all of the Partnership’s asset groups; and


•	The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts.

Adoption of Topic 842 resulted in the recording of additional ROU assets and lease liabilities of approximately $14.3 million, as of January 1, 2019. The standard will not materially affect the Partnership’s consolidated net earnings or cash flows.

In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This standard is effective for the Partnership beginning January 1, 2020 with early adoption permitted. The amendments in this standard can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Partnership is evaluating the effect of adopting this new accounting guidance on its consolidated financial statements, but does not expect adoption will have a material impact on the Partnership’s consolidated financial position or results of operations.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. Certain disclosures are required to be applied on a retrospective basis and others on a prospective basis. This standard is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this new accounting guidance, but does not expect adoption will have a material impact on the Partnership’s disclosures.

East Dubuque Facility Acquisition	12 Months Ended
East Dubuque Facility Acquisition	Dec. 31, 2018
Business Combinations [Abstract]
East Dubuque Facility Acquisition	(3) East Dubuque Facility Acquisition On April 1, 2016, the Partnership acquired the East Dubuque Facility as part of the Agreement and Plan of Merger, dated as of August 9, 2015 (the “East Dubuque Merger”). The Partnership accounted for the East Dubuque Merger as an acquisition of a business with CVR Partners as the acquirer. The aggregate merger consideration was approximately $802.4 million, including the fair value of CVR Partners common units issued of $335.7 million, cash consideration of $99.2 million and $367.5 million fair value of assumed debt. From the date of acquisition, the East Dubuque Facility’s operations contributed net sales of $128.0 million and an operating loss of $1.2 million to the Consolidated Statement of Operations for the year ended December 31, 2016.

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

(4) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	December 31,
(in thousands)	2018		2017

Share-based compensation	2,667		3,928
Personnel accruals	7,993		7,533
Accrued interest	2,516		2,683
Other accrued expenses and liabilities	10,890		5,538
Total accrued expenses and other current liabilities	$	24,066	$	19,682

Accrued expenses and other current liabilities include accrued amounts owed by the Partnership to CVR Energy under the shared services agreement and affiliate balances of $3.5 million and $4.7 million at December 31, 2018 and December 31, 2017, respectively. Refer to Note 9 ("Related Party Transactions") for additional discussion.

Long-Term Debt

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Long-Term Debt

(5) Long-Term Debt



	December 31,
(in thousands)	2018			2017

9.25% Senior Secured Notes due June 2023 (a)	$	645,000		$	645,000
6.50% Senior Notes due April 2021	2,240			$	2,240
Unamortized discount and debt issuance costs (b)	(18,251		)	(21,336		)
Total CVR Partners Debt	$	628,989		$	625,904

_______________________________________


(a)	The estimated fair value of total long-term debt outstanding was approximately $670.8 million and $694.2 million as of December 31, 2018 and December 31, 2017, respectively. 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.


(b)	For the year ended December 31, 2018, 2017 and 2016, amortization of the discount on debt and amortization of deferred financing costs reported as interest expense, net totaled approximately $3.3 million, $3.0 million, and $1.7 million, respectively.

Credit Facilities Outstanding



(in thousands)	Total Capacity		Amount Borrowed as of December 31, 2018		Outstanding Letters of Credit		Available Capacity as of December 31, 2018		Maturity Date
Asset Based (ABL) Credit Facility (a)	$	50,000	$	—	$	—	$	50,000	September 30, 2021

_____________________________________


(a)	At the option of the borrowers, 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.

Asset Based (ABL) Credit Facility

On September 30, 2016, CVR Partners entered into a senior secured asset based revolving credit facility (the “ABL Credit Facility”) with a group of lenders and UBS AG (“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 ABL Credit Facility is scheduled to mature on September 30, 2021.

The Company is in compliance with all covenants of the ABL credit facilities and the senior notes as of December 31, 2018.

Revenue

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Revenue

(6) Revenue

On January 1, 2018, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “Revenue from Contracts with Customers” (“ASC 606”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The standard was applied prospectively and the comparative information for 2017 has not been restated and continues to be reported under the accounting standards in effect for the prior period. The Company did not identify any material differences in its existing revenue recognition methods that required modification under the new standard and, as such, a cumulative effect adjustment of applying the standard using the modified retrospective method was not recorded.

The following tables present the Partnership’s revenue disaggregated by product.



(in thousands)	Year Ended December 31, 2018
Ammonia	$	66,254
UAN	222,329
Other urea products	20,633
Fertilizer sales, exclusive of freight	309,216
Freight revenue	33,567
Other revenue	8,299
Total net sales	$	351,082

CVR Partners 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 nitrogen fertilizer segment 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 nitrogen fertilizer business’ manufacturing facilities, at one of the Partnership’s off-site loading facilities, or at the customer’s designated facility. Freight revenue recognized by the nitrogen fertilizer segment represents the pass-through finished goods delivery costs incurred prior to customer acceptance and is reimbursed by customers. An offsetting expense for freight 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, no specific warranty reserve is recorded as activities related to such warranty, if any, are considered to be a separate performance obligation.

CVR Partners has an immaterial amount of variable consideration for contracts with an original duration of less than a year. A small portion of the nitrogen fertilizer business’ 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.

CVR Partners has an immaterial amount of 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.

Remaining performance obligations

As of December 31, 2018, CVR Partners had approximately $10.7 million of remaining performance obligations for contracts with an original expected duration of more than one year. Approximately 45% of these performance obligations are expected to be recognized as revenue by the end of 2019 with an additional 27% by 2020 and the remaining balance thereafter.

Contract balances

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. At December 31, 2018, $45.1 million of the Deferred Revenue balance pertained to prepaid contracts where the associated receivable was recognized as it had not yet been collected by the Partnership. Refer to Note 2 ("Summary of Significant Accounting Policies", “Recent Accounting Pronouncements - Adoption of Revenue Recognition Standards” for a further discussion of the Deferred revenue recognized upon adoption of ASC 606.

A summary of CVR Partners’ deferred revenue activity during the year ended December 31, 2018 is presented below:



(in thousands)	Year Ended December 31, 2018
Balance at January 1, 2018	$	34,270
Add:
New prepay contracts entered into during the period, net of adjustments (1)	91,553
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	33,845
Revenue recognized related to contracts entered into during the period	23,174
Balance at December 31, 2018	$	68,804


(1)	Includes prepaid contracts of $52.4 million where the payment was collected.

Major Customers

CVR Partners has two customers who comprise 20%, 16%, and 20% of net sales for the years ended December 31, 2018, 2017, and 2016, respectively. One of these customers comprises 14%, 11%, and 10% of net sales for the same periods, respectively.

Share-Based Compensation

12 Months Ended

Dec. 31, 2018

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

Share-Based Compensation

(7) Share-Based Compensation

CVR Partners’ Phantom Unit Awards

CVR Partners has a Long-Term Incentive Plans (“LTIP”) which permits the granting of options, stock and unit appreciation rights (“SARs”), restricted shares, restricted stock units, phantom units, unit awards, substitute awards, other unit-based awards, cash awards, dividend and distribution equivalent rights, share awards and performance awards (including performance share units, performance units and performance-based restricted stock). As of December 31, 2018, only phantom unit awards under the LTIP remained outstanding. Individuals who are eligible to receive awards and grants under the LTIP include the Company’s and Partnership’s employees, officers, consultants, advisors and directors.

A summary of phantom unit award activity and changes under the CVR Partners LTIP during the years ended December 31, 2018, 2017 and 2016 is presented below:



(in thousands except per unit data)	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
Non-vested at December 31, 2016	771,786		$	6.47	$	4,638
Granted	780,372		3.48
Vested	(340,730	)	7.01
Forfeited	(23,222	)	6.49
Non-vested at December 31, 2017	1,188,206		$	4.35	$	3,897
Granted	724,639		3.77
Vested	(465,328	)	4.89
Forfeited	(200,702	)	4.17
Non-vested at December 31, 2018	1,246,815		$	3.84	$	4,239

Unrecognized compensation expense associated with the unvested phantom units at December 31, 2018 was approximately $3.3 million, which is expected to be recognized over a weighted average period of 1.7 years. Compensation expense recorded for the years ended December 31, 2018, 2017 and 2016 related to the awards under the CVR Partners LTIP was approximately $1.9 million, $1.1 million, and $1.8 million, respectively.

As of December 31, 2018 and 2017, the Partnership had a liability of $0.5 million and $0.7 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights. For the year ended December 31, 2018, 2017 and 2016, the Partnership paid cash of $1.7 million, $1.4 million, and $2.1 million, respectively, to settle liability-classified awards upon vesting.

Incentive Unit Awards — CVR Energy

CVR Energy grants awards of incentive units and dividend and distribution equivalent rights to certain of its employees and those of its subsidiaries, including CVR GP, who provide shared services for CVR Energy and its subsidiaries, including the Partnership. Costs related to these incentive unit awards are allocated to the Partnership based on time spent on Partnership business.

As of December 31, 2018 and 2017, the Partnership had a liability related to these incentive unit awards of $0.4 million and $0.7 million, respectively, which were recorded in accrued expenses and other current liabilities. For the years ended December 31, 2018, 2017 and 2016, the Partnership reimbursed CVR Energy $0.8 million, $1.0 million, and $0.5 million, respectively, for its allocated portion of the incentive unit award payments. Total compensation expense for the years ended December 31, 2018, 2017 and 2016 related to the incentive units was $0.5 million, $1.4 million and $0.4 million, respectively.

Performance Unit Awards

In connection with an employment agreement dated November 1, 2017, the Partnership’s executive chairman received two performance unit awards:

(1) A performance unit award was granted for the performance cycle from January 1, 2018 to December 31, 2018 (the “2018 Performance Unit Award”) that vests and is payable in February 2019. Compensation cost for the 2018 Performance Unit Agreement of $0.2 million was allocated to the Partnership. As of December 31, 2018, the Partnership had liabilities of $0.2 million, for its allocated portion of the 2018 Performance Unit Award Agreement, which is recorded in accrued expenses and other current liabilities on the associated Balance Sheets. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit award.

(2) Additionally, on November 1, 2017, CVR Energy entered into a performance unit award agreement (the “2017 Performance Unit Award Agreement”) with our executive chairman representing the right to receive upon vesting, a cash payment equal to $10.0 million if the average closing price of CVR Energy’s common stock over the 30 day trading period from January 4, 2022 to February 15, 2022 is equal to or greater than $60 per share. Compensation cost of $0.4 million was recognized during the year ended December 31, 2018. As of December 31, 2018, the Partnership had an outstanding liability of $0.4 million, which is recorded in accrued expense and other current liabilities on the Consolidated Balance Sheet. At December 31, 2018, there was approximately $1.1 million of total unrecognized compensation costs related to the 2017 Performance Unit Award Agreement to be recognized over 3 years.

Other Benefit Plans

CVR Energy sponsors and administers two defined contribution 401(k) plans, the CVR Energy 401(k) Plan and the CVR Energy 401(k) Plan for Represented Employees (the “Plans”), in which employees of the general partner, CVR Partners and its subsidiaries may participate. Participants in the Plans may elect to contribute a designated percentage of their eligible compensation in accordance with the Plans, subject to statutory limits. CVR Partners provides a matching contribution of 100% of the first 6% of eligible compensation contributed by participants. Participants in both Plans are immediately vested in their individual contributions. The Plans provide for a three-year vesting schedule for the Partnership’s matching contributions and contain a provision to count service with predecessor organizations. The Partnership’s contributions under the Plans were approximately $1.8 million, $1.6 million, and $1.2 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(8) Commitments and Contingencies

Leases and Supply Commitments

The minimum required payments for operating leases and unconditional purchase obligations, including the natural gas purchases outlined above, are as follows:



(in thousands)	Operating Leases		Unconditional Purchase Obligations

Year Ending December 31,
2019	$	4,516	$	29,153
2020	3,619		8,597
2021	3,430		6,951
2022	3,138		7,110
2023	1,133		5,614
Thereafter	748		44,058
	$	16,584	$	101,483

Leases - The Partnership leases railcars and facilities under long-term operating leases. Lease expense is included in cost of materials and other for the years ended December 31, 2018, 2017 and 2016 and totaled approximately $5.7 million, $5.2 million and $5.2 million, respectively.

Supply Commitments - The Partnership is a party to various supply agreements with both related and third parties which commit the Partnership to purchase minimum volumes of hydrogen, oxygen, nitrogen, petroleum coke (“pet coke”), and natural gas to run its plants’ operations.

The Partnership is also party to a natural gas supply agreement with a third party that renews annually. Natural gas expense is included in cost of materials and other and direct operating expenses for the years ended December 31, 2018, 2017 and 2016 totaled approximately $42.4 million, $40.1 million, and $26.4 million, respectively.

The Coffeyville Facility has a hydrogen purchase and sale agreement with CVR Energy’s Coffeyville refinery, pursuant to which it agrees to pay a monthly fixed fee. Additionally, the Coffeyville Facility purchases pet coke under a coke supply agreement. See Note 9 ("Related Party Transactions") for further discussion of and amounts incurred for the hydrogen purchase and sale agreement and pet coke supply agreement.

The Coffeyville Facility is also party to the Amended and Restated On-Site Product Supply Agreement with a third party, pursuant to which, it is required to take as available and pay for the supply of oxygen and nitrogen to the plant. This agreement expires in 2020. Expenses associated with this agreement are included in direct operating expenses (exclusive of depreciation and amortization), and, for the years ended December 31, 2018, 2017 and 2016, totaled approximately $3.8 million, $4.2 million, and $3.9 million, respectively.

In addition to the related party coke supply agreement, the Coffeyville Facility has a pet coke supply agreement with a third party to purchase 300,000 tons of pet coke at a fixed price through the end of term, ending in December 2019. The Coffeyville Facility has historically purchased third-party pet coke based on spot purchases and supply agreements in place at the time. The delivered cost of third-party pet coke purchases is included in cost of materials and other and totaled approximately $4.8 million, $4.0 million, and $4.9 million for the years ended December 31, 2018, 2017 and 2016, respectively.

The East Dubuque Facility has a utility service agreement with a third-party energy cooperative. The term of this agreement ends in 2019 and includes certain charges on a take-or-pay basis. The cost of utilities, including natural gas purchases, is included in direct operating expenses (exclusive of depreciation and amortization) and amounts associated with this agreement totaled approximately $10.6 million and $10.4 million for the years ended December 31, 2018 and 2017, respectively, and approximately $6.8 million for the post-acquisition period ended December 31, 2016.

Contingencies

Business Interruption Recovery - In 2018, CVR Partners submitted a business interruption claim for losses under its insurance policies, related to damage and resulting reduced equipment production rates experienced during the second half of 2017 and early 2018 at its Coffeyville Facility. On December 13, 2018, the Partnership signed a Claim Settlement and Release Agreement with the underwriters of the insurance policy for total consideration to be paid by the underwriters to the Partnership of approximately $6.1 million, payable by the underwriters on December 28, 2018. Approximately $5.0 million was received by the Partnership prior to year end and recorded as Other Income within the Consolidated Statement of Operations. The remaining amount of approximately $1.1 million was recorded as Accounts Receivable as of December 31, 2018 and was subsequently collected in January 2019.

Property Tax Matter - In 2008, the Partnership protested the reclassification and reassessment by Montgomery County, Kansas (the “County”) of the Partnership’s Coffeyville nitrogen fertilizer plant following expiration of its ten-year property tax abatement that expired on December 31, 2007, which reclassification and reassessment resulted in an increase in the Partnership’s annual property tax expense in excess of $10 million per year for the 2008 through 2012 tax years. Despite its protest, the Partnership fully accrued and paid these property taxes. In February 2013, the County and the Partnership agreed to a settlement for tax years 2009 through 2012 which resulted in decreased property taxes through 2017, leaving 2008 in dispute. In 2013, the Kansas Court of Appeals overturned an adverse ruling of the Kansas Board of Tax Appeals (“BOTA”) and instructed BOTA to classify each of the Coffeyville nitrogen fertilizer plant’s asset on an asset-by-asset basis. In March 2015, BOTA concluded its classification and determined a substantial majority of the Coffeyville nitrogen fertilizer plant’s assets in dispute were personal property for the 2008 tax year. In September 2018, the Kansas Court of Appeals upheld BOTA’s property tax determinations in the Partnership’s favor. In October 2018, the County petitioned the Kansas Supreme Court to review the Court of Appeals determination. Subsequent briefs were filed by the Partnership and the County. The Kansas Supreme Court has not yet ruled on whether it will hear the County’s appeal.

Related Party Transactions

12 Months Ended

Dec. 31, 2018

Related Party Transactions

(9) Related Party Transactions

Related Party Agreements

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2018, 2017, and 2016 is summarized below:



Sales to related parties		Year Ended December 31,
(in thousands)	Related Party	2018		2017		2016
Net sales
Feedstock and Shared Services agreement	CRRM (1)	$	371	$	405	$	3,165



Expenses from related parties		Year Ended December 31,
(in thousands)	Related Party	2018		2017		2016
Cost of materials and other
Feedstock and Shared Services agreement	CRRM	$	—	$	—	$	204
Coke Supply Agreement	CRRM	2,630		1,985		2,088
Hydrogen Purchase and Sale Agreement	CRRM	4,218		4,167		—

Direct operating expenses
Services Agreement	CVR Energy	$	2,990	$	3,061	$	3,583
Limited Partnership Agreement	CVR GP	756		580		725

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	14,157	$	12,924	$	11,761
Limited Partnership Agreement	CVR GP	2,419		2,691		3,229



Amounts due to related parties		Year Ended December 31,
(In thousands)	Related Party	2018		2017
Accounts payable
Feedstock and Shared Services Agreement	CRRM	$	1,106	$	1,020
Hydrogen Purchase and Sale Agreement	CRRM	324		324
Services Agreement	CVR Energy	1,372		771

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	1,179	$	1,521
Services Agreement	CVR Energy	2,352		3,221

_____________________________

(1) “CRRM” is Coffeyville Resources Refining and Marketing, LLC, an indirect wholly-owned subsidiary of CVR Energy.

Feedstock and Shared Services Agreement

The Coffeyville Facility operates under 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 refinery and the Coffeyville Facility. The agreement has an initial term of 20 years, ending in 2031, which will be automatically extended for successive five-year renewal periods. Either party may terminate the agreement, effective upon the last day of a term, by giving notice no later than three years prior to a renewal date.

Coke Supply Agreement

The Coffeyville Facility purchases pet coke from CVR Energy’s Coffeyville refinery under a coke supply agreement, which provides that CRRM must deliver, and the Coffeyville Facility must purchase, during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke or (ii) 500,000 tons of pet coke (the “Coke Supply Agreement”). If during a calendar month, more than 41,667 tons of pet coke is produced and available for purchase, then the Coffeyville Facility will have the option to purchase the excess at the purchase price provided for in the agreement. If the option is declined, CRRM may sell the excess to a third party.

The Partnership’s Coffeyville Facility obtains a significant amount (70% on average during last five years, 2018 - 59%) of the pet coke it needs from the Coke Supply Agreement. Any remaining pet coke needs are required to be purchased from a third party. See Note 8 (“Commitments and Contingencies”) for further discussion of third-party pet coke supply commitments. The price paid pursuant to the 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.

The Coke Supply Agreement has an initial term of 20 years, ending in 2027, which will be automatically extended for successive five-year renewal periods. Either party may terminate the agreement by giving notice no later than three years prior to a renewal date. The agreement is also terminable by mutual consent of the parties or if a party breaches the agreement and does not cure within applicable cure periods. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the Coffeyville Facility or CVR Energy’s Coffeyville refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent.

Hydrogen Purchase and Sale Agreement

The Coffeyville Facility and CRRM entered are parties to a hydrogen purchase and sale agreement pursuant to which CRRM agrees to sell and deliver a committed hydrogen volume of 90,000 mscf per month to the facility. 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 the Coffeyville Facility fails to take delivery of the full committed volume in a month, the Partnership 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, the Partnership will be entitled to a pro-rata reduction of the monthly fixed fee. The Partnership 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.

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.

Limited Partnership Agreement

The Partnership's general partner manages the Partnership’s operations and activities as specified in CVR Partners’ limited partnership agreement. The general partner of the Partnership, CVR GP, is managed by its board of directors. The partnership agreement provides that the Partnership will reimburse CVR GP 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.

Services Agreement

CVR Partners obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR GP and CVR Energy. Under this agreement, the general partner has engaged CVR Energy to provide certain services, including the following, among others:


•	services from CVR Energy’s employees in capacities equivalent to the capacities of corporate executive officers, except that those who serve in such capacities under the agreement will serve the Partnership on a shared, part-time basis only, unless the Partnership and CVR Energy agree otherwise;


•	administrative and professional services, including legal, accounting, financial reporting, human resources, information technology, communications, insurance, tax, credit, finance, government and regulatory affairs;


•	recommendations on capital raising activities to the board of directors of the general partner, including the issuance of debt or equity interests, the entry into credit facilities and other capital market transactions;


•	managing or overseeing litigation and administrative or regulatory proceedings, establishing appropriate insurance policies for the Partnership, and providing safety and environmental advice;


•	recommending the payment of distributions; and


•	managing or providing advice for other projects, including acquisitions, as may be agreed by the general partner and CVR Energy from time to time.

As payment for services provided under the agreement, the Partnership, its general partner or its subsidiaries must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees who provide the Partnership services under the agreement on a full-time basis; (ii) a prorated share of costs incurred by CVR Energy or its affiliates in connection with the employment of its employees who provide the Partnership services under the agreement on a part-time basis, but excluding certain share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges.

For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share based compensation (disclosed in Note 7 (“Share-Based Compensation”)), of $6.6 million, $6.5 million, and $6.9 million, respectively, for the years ended December 31, 2018, 2017, and 2016.

GP Services Agreement

We are a party to a GP Services Agreement by and among CVR GP and CVR Energy. This agreement allows CVR Energy to engage CVR GP, in its capacity as our general partner, to provide CVR Energy with (i) business development and related services and (ii) advice or recommendations for such other projects as may be agreed between the Partnership’s general partner and CVR Energy from time to time. As payment for certain specific services provided under the agreement, CVR Energy must pay a prorated share of costs incurred by us or our general partner in connection with the employment of the certain employees who provide CVR Energy services on a part-time basis, as determined by our general partner on a commercially reasonable basis based on the percentage of total working time that such shared personnel are engaged in performing services for CVR Energy.

Railcar Lease Agreement and Maintenance

The Partnership and CRRM entered into an agreement whereby CRRM subleases a total of 16 railcars at the Coffeyville Facility for use in its operations. This agreement is currently operating on an evergreen basis. CRRM’s lease payments to the Partnership equal the amounts owed to the lessor.

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2018

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(10) Supplemental Cash Flow Information

Supplemental cash flow information related to income taxes, interest, and capital expenditures is as follows:



	Year Ended December 31,
(in thousands)	2018			2017			2016
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received)	$	26		$	(195	)	$	14
Cash paid for interest	60,168			60,081			81,405
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	$	889		$	889		$	3,871
Change in accounts payable related to construction in progress additions	(1,031		)	(2,982		)	(1,134		)

Selected Quarterly Financial Information

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information

(11) Selected Quarterly Financial Information

Summarized quarterly financial data for the years ended December 31, 2018 and 2017 is as follows:



	Year Ended December 31, 2018
	Quarter
(in thousands)	First			Second			Third			Fourth

Net sales	$	79,859		$	93,197		$	79,909		$	98,118
Cost of materials and other (a)	22,469			19,139			19,590			27,263
Direct operating expenses (a)	38,669			47,465			35,334			37,851
Operating income (loss)	(3,421		)	(790		)	2,529			7,996
Net loss	(19,051		)	(16,459		)	(13,146		)	(1,371		)

Basic and diluted loss per common unit	$	(0.17	)	$	(0.15	)	$	(0.12	)	$	(0.01	)
Basic and diluted weighted-average common units outstanding	113,283			113,283			113,283			113,283



	Year Ended December 31, 2017
	Quarter
(in thousands)	First			Second			Third			Fourth

Net sales	$	85,321		$	97,896		$	69,393		$	78,192
Cost of materials and other (a)	21,737			22,141			19,495			21,501
Direct operating expenses (a)	35,795			37,840			41,156			41,566
Operating income (loss)	5,348			12,198			(16,996		)	(10,828		)
Net loss	(10,336		)	(3,445		)	(31,602		)	(27,405		)

Basic and diluted loss per common unit	$	(0.09	)	$	(0.03	)	$	(0.28	)	$	(0.24	)
Basic and diluted weighted-average common units outstanding	113,283			113,283			113,283			113,283

_______________________________________


(a)	Excludes depreciation and amortization expenses.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand and on deposit and investments in highly liquid money market accounts and debt instruments with original maturities of three months or less.

Accounts Receivable

Allowances for doubtful accounts are generally recorded when it becomes probable the receivable will not be collected and is booked to bad debt expense.

Inventories

Property, Plant, and Equipment



Asset	Range of Useful Lives, in Years
Land improvements	30
Buildings	20 to 30
Machinery and equipment	5 to 30
Other	5 to 30

Property, plant and equipment consisted of the following:



	December 31,
(In millions)	2018		2017
Land and improvements	$	13,250	$	13,092
Buildings	17,116		16,990
Machinery and equipment	1,362,965		1,352,573
Other	34,652		29,029
	1,427,983		1,411,684
Less: Accumulated depreciation	412,743		341,230
Total Property, plant and equipment, net	$	1,015,240	$	1,070,454

Deferred Financing Costs

Impairment of Long-Lived Assets

Contingencies

Environmental Matters

Revenue Recognition and Cost Classifications

Revenue Recognition

Other accounting policies relevant to revenue include:

•Excise and other taxes collected from customers and remitted to governmental authorities are excluded from reported revenues;

•Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of materials and other.

Cost Classifications

Turnaround Expenses

Share-Based Compensation

Income Taxes

Allocation of Costs

Recent Accounting Pronouncements

Recent Accounting Pronouncements - Adoption of Revenue Recognition Standard



(in thousands)	December 31, 2018
	As Reported		Balances without adoption of ASC 606		Effect of change
Assets
Accounts Receivable	61,662		16,581		45,081
Liabilities
Deferred Revenue	$	68,804	$	23,723	$	45,081

Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented


•	Under the short-term lease exception provided for in the standard, ROU assets and related lease liabilities for leases with a term greater than one year were and will be recognized;


•	The accounting treatment for existing land easements was carried forward;


•	Lease and non-lease components were and will not be bifurcated for all of the Partnership’s asset groups; and


•	The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of inventories

Inventories consisted of the following:



	December 31,
(in thousands)	2018		2017

Finished goods	$	25,137	$	13,594
Raw materials	4,330		5,405
Parts and supplies	34,087		34,170
Total inventories	$	63,554	$	53,169

Schedule of lives used in computing depreciation for depreciable assets and components of property, plant and equipment

The lives used in computing depreciation for significant asset classes are as follows:



Asset	Range of Useful Lives, in Years
Land improvements	30
Buildings	20 to 30
Machinery and equipment	5 to 30
Other	5 to 30

Property, plant and equipment consisted of the following:



	December 31,
(In millions)	2018		2017
Land and improvements	$	13,250	$	13,092
Buildings	17,116		16,990
Machinery and equipment	1,362,965		1,352,573
Other	34,652		29,029
	1,427,983		1,411,684
Less: Accumulated depreciation	412,743		341,230
Total Property, plant and equipment, net	$	1,015,240	$	1,070,454

Effect of adoption of ASC 606



(in thousands)	December 31, 2018
	As Reported		Balances without adoption of ASC 606		Effect of change
Assets
Accounts Receivable	61,662		16,581		45,081
Liabilities
Deferred Revenue	$	68,804	$	23,723	$	45,081

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:



	December 31,
(in thousands)	2018		2017

Share-based compensation	2,667		3,928
Personnel accruals	7,993		7,533
Accrued interest	2,516		2,683
Other accrued expenses and liabilities	10,890		5,538
Total accrued expenses and other current liabilities	$	24,066	$	19,682

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Schedule of debt



	December 31,
(in thousands)	2018			2017

9.25% Senior Secured Notes due June 2023 (a)	$	645,000		$	645,000
6.50% Senior Notes due April 2021	2,240			$	2,240
Unamortized discount and debt issuance costs (b)	(18,251		)	(21,336		)
Total CVR Partners Debt	$	628,989		$	625,904

_______________________________________


(a)	The estimated fair value of total long-term debt outstanding was approximately $670.8 million and $694.2 million as of December 31, 2018 and December 31, 2017, respectively. 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.


(b)	For the year ended December 31, 2018, 2017 and 2016, amortization of the discount on debt and amortization of deferred financing costs reported as interest expense, net totaled approximately $3.3 million, $3.0 million, and $1.7 million, respectively.

Credit Facilities Outstanding



(in thousands)	Total Capacity		Amount Borrowed as of December 31, 2018		Outstanding Letters of Credit		Available Capacity as of December 31, 2018		Maturity Date
Asset Based (ABL) Credit Facility (a)	$	50,000	$	—	$	—	$	50,000	September 30, 2021

_____________________________________


(a)	At the option of the borrowers, 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.

Revenue (Tables)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

The following tables present the Partnership’s revenue disaggregated by product.



(in thousands)	Year Ended December 31, 2018
Ammonia	$	66,254
UAN	222,329
Other urea products	20,633
Fertilizer sales, exclusive of freight	309,216
Freight revenue	33,567
Other revenue	8,299
Total net sales	$	351,082

Summary of deferred revenue activity

A summary of CVR Partners’ deferred revenue activity during the year ended December 31, 2018 is presented below:



(in thousands)	Year Ended December 31, 2018
Balance at January 1, 2018	$	34,270
Add:
New prepay contracts entered into during the period, net of adjustments (1)	91,553
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	33,845
Revenue recognized related to contracts entered into during the period	23,174
Balance at December 31, 2018	$	68,804


(1)	Includes prepaid contracts of $52.4 million where the payment was collected.

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

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

Summary of the common units and phantom units activity and changes under the CVR Partners LTIP

A summary of phantom unit award activity and changes under the CVR Partners LTIP during the years ended December 31, 2018, 2017 and 2016 is presented below:



(in thousands except per unit data)	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
Non-vested at December 31, 2016	771,786		$	6.47	$	4,638
Granted	780,372		3.48
Vested	(340,730	)	7.01
Forfeited	(23,222	)	6.49
Non-vested at December 31, 2017	1,188,206		$	4.35	$	3,897
Granted	724,639		3.77
Vested	(465,328	)	4.89
Forfeited	(200,702	)	4.17
Non-vested at December 31, 2018	1,246,815		$	3.84	$	4,239

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Minimum required payments for operating leases and unconditional purchase obligations

The minimum required payments for operating leases and unconditional purchase obligations, including the natural gas purchases outlined above, are as follows:



(in thousands)	Operating Leases		Unconditional Purchase Obligations

Year Ending December 31,
2019	$	4,516	$	29,153
2020	3,619		8,597
2021	3,430		6,951
2022	3,138		7,110
2023	1,133		5,614
Thereafter	748		44,058
	$	16,584	$	101,483

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of related party transactions

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2018, 2017, and 2016 is summarized below:



Sales to related parties		Year Ended December 31,
(in thousands)	Related Party	2018		2017		2016
Net sales
Feedstock and Shared Services agreement	CRRM (1)	$	371	$	405	$	3,165



Expenses from related parties		Year Ended December 31,
(in thousands)	Related Party	2018		2017		2016
Cost of materials and other
Feedstock and Shared Services agreement	CRRM	$	—	$	—	$	204
Coke Supply Agreement	CRRM	2,630		1,985		2,088
Hydrogen Purchase and Sale Agreement	CRRM	4,218		4,167		—

Direct operating expenses
Services Agreement	CVR Energy	$	2,990	$	3,061	$	3,583
Limited Partnership Agreement	CVR GP	756		580		725

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	14,157	$	12,924	$	11,761
Limited Partnership Agreement	CVR GP	2,419		2,691		3,229



Amounts due to related parties		Year Ended December 31,
(In thousands)	Related Party	2018		2017
Accounts payable
Feedstock and Shared Services Agreement	CRRM	$	1,106	$	1,020
Hydrogen Purchase and Sale Agreement	CRRM	324		324
Services Agreement	CVR Energy	1,372		771

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	1,179	$	1,521
Services Agreement	CVR Energy	2,352		3,221

_____________________________

(1) “CRRM” is Coffeyville Resources Refining and Marketing, LLC, an indirect wholly-owned subsidiary of CVR Energy.

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2018

Supplemental Cash Flow Elements [Abstract]

Schedule of supplemental cash flow information related to interest and construction in process

Supplemental cash flow information related to income taxes, interest, and capital expenditures is as follows:



	Year Ended December 31,
(in thousands)	2018			2017			2016
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received)	$	26		$	(195	)	$	14
Cash paid for interest	60,168			60,081			81,405
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	$	889		$	889		$	3,871
Change in accounts payable related to construction in progress additions	(1,031		)	(2,982		)	(1,134		)

Selected Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for the years ended December 31, 2018 and 2017 is as follows:



	Year Ended December 31, 2018
	Quarter
(in thousands)	First			Second			Third			Fourth

Net sales	$	79,859		$	93,197		$	79,909		$	98,118
Cost of materials and other (a)	22,469			19,139			19,590			27,263
Direct operating expenses (a)	38,669			47,465			35,334			37,851
Operating income (loss)	(3,421		)	(790		)	2,529			7,996
Net loss	(19,051		)	(16,459		)	(13,146		)	(1,371		)

Basic and diluted loss per common unit	$	(0.17	)	$	(0.15	)	$	(0.12	)	$	(0.01	)
Basic and diluted weighted-average common units outstanding	113,283			113,283			113,283			113,283



	Year Ended December 31, 2017
	Quarter
(in thousands)	First			Second			Third			Fourth

Net sales	$	85,321		$	97,896		$	69,393		$	78,192
Cost of materials and other (a)	21,737			22,141			19,495			21,501
Direct operating expenses (a)	35,795			37,840			41,156			41,566
Operating income (loss)	5,348			12,198			(16,996		)	(10,828		)
Net loss	(10,336		)	(3,445		)	(31,602		)	(27,405		)

Basic and diluted loss per common unit	$	(0.09	)	$	(0.03	)	$	(0.28	)	$	(0.24	)
Basic and diluted weighted-average common units outstanding	113,283			113,283			113,283			113,283

_______________________________________


(a)	Excludes depreciation and amortization expenses.

Organization and Nature of Business (Details) $ / shares in Units, $ in Millions		12 Months Ended			24 Months Ended
	Feb. 20, 2019 USD ($) $ / shares	Dec. 31, 2018 manufacturing_facility $ / shares shares	Dec. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2016 USD ($) $ / shares	Dec. 31, 2017 USD ($) shares
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities \| manufacturing_facility		2
Percentage of limited partner interest held by the public		66.00%	66.00%
Common units issued (in units) \| shares		113,282,973	113,282,973		113,282,973
Common units outstanding (in units) \| shares		113,282,973	113,282,973		113,282,973
Maximum period after the end of each quarter of cash distribution to common unitholders		60 days
Distributions declared per common unit (in dollars per unit) \| $ / shares		$ 0	$ 0.02	$ 0.44
Distributions paid per share (in dollars per unit) \| $ / shares			$ 0.02	$ 0.71
Cash distributions paid			$ 2.3	$ 69.6
IEP Energy LLC \| CVR Energy, Inc
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage		71.00%	82.00%		82.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Cash distributions paid					$ 28.4
CRLLC
Formation of the Partnership, Organization and Nature of Business
Common units outstanding (in units) \| shares		38,920,000	38,920,000		38,920,000
CRLLC \| CVR Partner
Formation of the Partnership, Organization and Nature of Business
Limited partner interest		34.00%	34.00%
CRLLC \| CVR GP
Formation of the Partnership, Organization and Nature of Business
General partner interest		100.00%	100.00%
Subsequent Event
Formation of the Partnership, Organization and Nature of Business
Distributions declared per common unit (in dollars per unit) \| $ / shares	$ 0.12
Distributions declared	$ 14.1
Subsequent Event \| CRLLC
Formation of the Partnership, Organization and Nature of Business
Distributions declared	$ 5.0

Summary of Significant Accounting Policies - Accounts Receivable, net and Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Inventory, Net [Abstract]
Finished goods	$ 25,137	$ 13,594
Raw materials	4,330	5,405
Parts and supplies	34,087	34,170
Total inventories	63,554	53,169
Inventory depreciation	$ 5,700	$ 3,500
Accounts receivable \| Customer concentration \| Top Three Customers
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of concentration risk	25.00%	16.00%
Inventory
Inventory [Line Items]
Precious metals inventory	$ (1,100)	$ (900)
Property, plant and equipment, net
Inventory [Line Items]
Precious metals inventory	$ 1,100	$ 900

Summary of Significant Accounting Policies - Property, Plant, and Equipment and Impairment of Long-Lived Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,427,983,000	$ 1,411,684,000
Less: Accumulated depreciation	412,743,000	341,230,000
Total Property, plant and equipment, net	1,015,240,000	1,070,454,000
Impairment of Long-Lived Assets
Goodwill impairments	0	$ 0	$ 0
Approximate percentage by which fair value of Coffeyville reporting unit exceeded carrying value		12.00%
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	$ 13,250,000	$ 13,092,000
Land improvements
Property, Plant, and Equipment
Useful life (in years)	30 years
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	$ 17,116,000	16,990,000
Buildings \| Minimum
Property, Plant, and Equipment
Useful life (in years)	20 years
Buildings \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,362,965,000	1,352,573,000
Machinery and equipment \| Minimum
Property, Plant, and Equipment
Useful life (in years)	5 years
Machinery and equipment \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years
Other
Property, Plant, and Equipment
Gross property, plant and equipment	$ 34,652,000	$ 29,029,000
Other \| Minimum
Property, Plant, and Equipment
Useful life (in years)	5 years
Other \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years

Summary of Significant Accounting Policies - Environmental Matters and Turnaround Expenses (Details) - USD ($)	3 Months Ended			12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2016	Dec. 31, 2018	Dec. 31, 2017
Environmental Matters
Liabilities recognized for environmental remediation matters				$ 0	$ 0
Coffeyville Facility
Planned Major Maintenance Activities [Line Items]
Turnaround costs	$ 6,400,000
East Dubuque Facility
Planned Major Maintenance Activities [Line Items]
Turnaround costs		$ 2,600,000	$ 6,600,000
Minimum
Planned Major Maintenance Activities [Line Items]
Frequency of planned major maintenance activities				2 years
Maximum
Planned Major Maintenance Activities [Line Items]
Frequency of planned major maintenance activities				3 years

Summary of Significant Accounting Policies - Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Accounts Receivable		$ 61,662	$ 31,200	$ 9,855
Liabilities
Deferred Revenue		68,804	34,270	$ 12,895
Accounting Standards Update 2016-02 \| Subsequent Event
Liabilities
ROU assets	$ 14,300
Lease liabilities	$ 14,300
Balances without adoption of ASC 606
Assets
Accounts Receivable		16,581
Liabilities
Deferred Revenue		23,723
Effect of change \| Accounting Standards Update 2014-09
Assets
Accounts Receivable		45,081	21,400
Liabilities
Deferred Revenue		$ 45,081	$ 21,400

East Dubuque Facility Acquisition - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
	Apr. 01, 2016	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Net sales		$ 98,118	$ 79,909	$ 93,197	$ 79,859	$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 351,082	$ 330,802	$ 356,284
Operating loss		$ (7,996)	$ (2,529)	$ 790	$ 3,421	$ 10,828	$ 16,996	$ (12,198)	$ (5,348)	$ (6,314)	$ 10,278	(24,557)
East Dubuque Merger
Business Acquisition [Line Items]
Aggregate merger consideration	$ 802,400
Fair value of common units issued in a business combination	335,700
Cash consideration	99,200
Fair value of assumed debt	$ 367,500
Net sales												128,000
Operating loss												$ 1,200

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accrued Expenses and Other Current Liabilities
Share-based compensation	$ 2,667	$ 3,928
Personnel accruals	7,993	7,533
Accrued interest	2,516	2,683
Other accrued expenses and liabilities	10,890	5,538
Total accrued expenses and other current liabilities	24,066	19,682
Affiliate balances	$ 3,500	$ 4,700

Long-Term Debt - Summary of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (18,251)	$ (21,336)
Total CVR Partners Debt	628,989	625,904
Amortization of deferred financing costs and original issue discount	3,333	3,046	$ 1,746
Interest Expense and Other Financing Costs
Debt Instrument [Line Items]
Amortization of deferred financing costs and original issue discount	3,300	3,000	$ 1,700
Level 2
Debt Instrument [Line Items]
Fair value of debt	670,800	694,200
Senior Notes \| 9.25% Senior Secured Notes due June 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Debt instrument, percentage rate	9.25%
Senior Notes \| 6.50% Senior Notes due April 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240
Debt instrument, percentage rate	6.50%

Long-Term Debt - Credit Facilities Outstanding (Details) - Asset Based (ABL) Credit Facility - Line of Credit - Revolving credit facility	12 Months Ended
	Dec. 31, 2018 USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 50,000,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 50,000,000
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate (as a percent)	2.00%
Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (as a percent)	1.00%
Step-down percentage based on the previous quarter's excess availability	0.50%

Long-Term Debt - Additional Information (Details) - Line of Credit - ABL Credit Facility - Revolving credit facility	Sep. 30, 2016 USD ($)
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 50,000,000
Available increase in borrowing limit	$ 25,000,000

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Net sales	$ 98,118	$ 79,909	$ 93,197	$ 79,859	$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 351,082	$ 330,802	$ 356,284
Fertilizer sales, exclusive of freight
Disaggregation of Revenue [Line Items]
Net sales									309,216
Ammonia
Disaggregation of Revenue [Line Items]
Net sales									66,254
UAN
Disaggregation of Revenue [Line Items]
Net sales									222,329
Other urea products
Disaggregation of Revenue [Line Items]
Net sales									20,633
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales									33,567
Other revenue
Disaggregation of Revenue [Line Items]
Net sales									$ 8,299

Revenue - Additional Information (Details) $ in Millions	12 Months Ended
Revenue - Additional Information (Details) $ in Millions	Dec. 31, 2018 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 10.7
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)	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	45.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year
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	27.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Revenue from Contract with Customer [Abstract]
Prepaid contracts where associated receivable was recognized as not yet collected	$ 45,100
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	34,270
Add:
New prepay contracts entered into during the period, net of adjustments	91,553
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	33,845
Revenue recognized related to contracts entered into during the period	23,174
Balance at end of period	68,804
Prepaid contracts where payment was collected	$ 52,400

Revenue - Sales to Major Customers (Details) - Total Net Sales - Customer concentration	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Two Customers
Major Customers and Suppliers
Concentration risk	20.00%	16.00%	20.00%
One Customer
Major Customers and Suppliers
Concentration risk	14.00%	11.00%	10.00%

Share-Based Compensation - Schedule of Common Unit and Phantom Unit Activity (Details) - CVR Partners LTIP - Phantom Units - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Units
Non-vested at the beginning of the period (in units)	1,188,206	771,786
Granted (in units)	724,639	780,372
Vested (in units)	(465,328)	(340,730)
Forfeited (in units)	(200,702)	(23,222)
Non-vested at the end of the period (in units)	1,246,815	1,188,206
Weighted- Average Grant Date Fair Value
Non-vested at the beginning of the period (in dollars per unit)	$ 4.35	$ 6.47
Granted (in dollars per unit)	3.77	3.48
Vested (in dollars per unit)	4.89	7.01
Forfeited (in dollars per unit)	4.17	6.49
Non-vested at the end of the period (in dollars per unit)	$ 3.84	$ 4.35
Aggregate Intrinsic Value	$ 4,239	$ 3,897	$ 4,638

Share-Based Compensation - Additional Information (Details)		12 Months Ended
	Nov. 01, 2017 USD ($) shares trading_day $ / shares	Dec. 31, 2018 USD ($) plan	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested awards related to employees		$ 2,667,000	$ 3,928,000
Outstanding liability		$ 7,993,000	7,533,000
Number of plans \| plan		2
Employer match of employee contribution of the first 6% of the participant's contribution		100.00%
Percentage of eligible compensation, matched by employer		6.00%
Vesting schedule for employer's matching funds		3 years
Matching contributions made during the year		$ 1,800,000	1,600,000	$ 1,200,000
Phantom Units \| CVR Partners LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense		$ 3,300,000
Weighted-average period for amortization of unrecognized compensation cost		1 year 8 months 12 days
Compensation expense		$ 1,900,000	1,100,000	1,800,000
Liability for unvested awards related to employees		500,000	700,000
Performance Unit Awards \| Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards received \| shares	2
CVR Energy, Inc \| Phantom Units \| CVR Partners LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amount paid to settle liability-classified awards upon vesting		1,700,000	1,400,000	2,100,000
CVR Energy, Inc \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		500,000	1,400,000	400,000
Liability for unvested awards related to employees		400,000	700,000
Share-based liabilities paid		800,000	$ 1,000,000	$ 500,000
CVR Energy, Inc \| Performance Unit Awards \| 2017 Performance Unit Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		200,000
Outstanding liability		200,000
CVR Energy, Inc \| Performance Unit Awards \| 2017 Performance Unit Award Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense		$ 1,100,000
Weighted-average period for amortization of unrecognized compensation cost		3 years
Compensation expense		$ 400,000
Outstanding liability		$ 400,000
Maximum cash payment	$ 10,000,000.0
Period for determination of cash payment value \| trading_day	30
Maximum price per share to trigger maximum cash payment (in dollars per unit) \| $ / shares	$ 60

Commitments and Contingencies - Minimum Required Payments (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Operating Leases
2019	$ 4,516
2020	3,619
2021	3,430
2022	3,138
2023	1,133
Thereafter	748
Operating Leases	16,584
Unconditional Purchase Obligations
2019	29,153
2020	8,597
2021	6,951
2022	7,110
2023	5,614
Thereafter	44,058
Unconditional Purchase Obligations	$ 101,483

Commitments and Contingencies - Additional Information (Details) $ in Thousands			1 Months Ended		3 Months Ended								9 Months Ended	12 Months Ended
	Dec. 13, 2018 USD ($)	Dec. 31, 2007	Jan. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2018 USD ($) T	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)
Long-term Purchase Commitment [Line Items]
Rent expense minimum rentals														$ 5,700	$ 5,200	$ 5,200
Cost of materials and other direct operating expense					$ 27,263	$ 19,590	$ 19,139	$ 22,469	$ 21,501	$ 19,495	$ 22,141	$ 21,737		88,461	84,874	93,749
Business Interruption Claim for Losses Under Insurance Policies
Long-term Purchase Commitment [Line Items]
Total consideration to be paid by the underwriters	$ 6,100
Amount received				$ 5,000
Amount recorded as receivable				$ 1,100	$ 1,100									1,100
Business Interruption Claim for Losses Under Insurance Policies \| Subsequent Event
Long-term Purchase Commitment [Line Items]
Amount received			$ 1,100
Natural Gas
Long-term Purchase Commitment [Line Items]
Cost of materials and other direct operating expense														42,400	40,100	26,400
Pet Coke Purchase Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement														$ 4,800	4,000	4,900
Pet Coke Purchase Agreement \| Petroleum coke
Long-term Purchase Commitment [Line Items]
Number of tons of pet coke agreed to purchase at fixed price through end of term \| T														300,000
Utility Service Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement													$ 6,800	$ 10,600	10,400
The Coffeyville Facility
Long-term Purchase Commitment [Line Items]
Property tax abatement period		10 years
Increase in property tax expenses (in excess of)																	$ 10,000	$ 10,000	$ 10,000	$ 10,000	$ 10,000
The Coffeyville Facility \| Amended and Restated On-Site Product Supply Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement														$ 3,800	$ 4,200	$ 3,900

Related Party Transactions - Sales to Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Net sales	$ 98,118	$ 79,909	$ 93,197	$ 79,859	$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 351,082	$ 330,802	$ 356,284
CRRM \| Feedstock and Shared Services agreement
Related Party Transaction [Line Items]
Net sales									$ 371	$ 405	$ 3,165

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Cost of materials and other	$ 27,263	$ 19,590	$ 19,139	$ 22,469	$ 21,501	$ 19,495	$ 22,141	$ 21,737	$ 88,461	$ 84,874	$ 93,749
Direct operating expenses	$ 37,851	$ 35,334	$ 47,465	$ 38,669	$ 41,566	$ 41,156	$ 37,840	$ 35,795	159,319	156,357	150,236
Selling, general and administrative expenses									25,023	25,630	29,276
Feedstock and Shared Services agreement \| CRRM
Related Party Transaction [Line Items]
Cost of materials and other									0	0	204
Coke Supply Agreement \| CRRM \| Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other									2,630	1,985	2,088
Hydrogen Purchase and Sale Agreement \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other									4,218	4,167	0
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses									2,990	3,061	3,583
Selling, general and administrative expenses									14,157	12,924	11,761
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Direct operating expenses									756	580	725
Selling, general and administrative expenses									$ 2,419	$ 2,691	$ 3,229

Related Party Transactions - Amounts Due to Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Accounts payable	$ 2,976	$ 2,223
Accrued expenses and other current liabilities	3,500	4,700
CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Accounts payable	1,106	1,020
CRRM \| Hydrogen Purchase and Sale Agreement \| Hydrogen
Related Party Transaction [Line Items]
Accounts payable	324	324
CVR Energy \| Services Agreement
Related Party Transaction [Line Items]
Accounts payable	1,372	771
Accrued expenses and other current liabilities	2,352	3,221
CVR GP \| Limited Partnership Agreement
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities	$ 1,179	$ 1,521

Related Party Transactions - Feedstock and Shared Service Agreement (Details)	12 Months Ended
	Dec. 31, 2018 affiliate
Related Party Transaction [Line Items]
Number of parties	2
Feedstock and Shared Services Agreement \| The Coffeyville Facility \| CRRM
Related Party Transaction [Line Items]
Term of agreement	20 years
Renewal period of agreement	5 years
Notice period for termination of agreement	3 years

Related Party Transactions - Coke Supply Agreement (Details) - The Coffeyville Facility - CRRM - Coke Supply Agreement - Petroleum coke	12 Months Ended
	Dec. 31, 2018 T $ / T
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 average percentage of product obtained	5 years
Rate petroleum coke price used to determine urea ammonium nitrate based price (in dollars per ton)	25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)	205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton)	0.50
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)	1.00
Initial term of agreement	20 years
Renewal period of agreement	5 years
Notice period for termination of agreement	3 years
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
Average percentage of pet coke obtained during the last five years	70.00%
Average percentage of pet coke obtained during the current year	59.00%
Rate petroleum coke price used to determine urea ammonium nitrate based price (in dollars per ton)	5
Maximum
Related Party Transaction [Line Items]
Rate petroleum coke price used to determine urea ammonium nitrate based price (in dollars per ton)	40

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) - The Coffeyville Facility - CRRM - Hydrogen Purchase and Sale Agreement - Hydrogen	12 Months Ended
	Dec. 31, 2018 Mcf
Related Party Transaction [Line Items]
Monthly production volume of product to be delivered (in mscf)	90,000
Optional excess volume that can be purchased per month (in mscf)	60,000
Initial term of agreement	20 years
Additional renewal term	5 years
Minimum notice period for termination of agreement	180 days

Related Party Transactions - Services Agreement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CVR Energy \| Services Agreement
Related Party Transaction [Line Items]
Personnel costs	$ 6.6	$ 6.5	$ 6.9

Related Party Transactions - Railcar Lease Agreement and Maintenance (Details)	12 Months Ended
	Dec. 31, 2018 railcar
The Coffeyville Facility \| CRRM \| Railcar Lease Agreement and Maintenance
Related Party Transaction [Line Items]
Number of railcars subleased	16

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received)	$ 26	$ (195)	$ 14
Cash paid for interest	60,168	60,081	81,405
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	889	889	3,871
Change in accounts payable related to construction in progress additions	$ (1,031)	$ (2,982)	$ (1,134)

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 98,118	$ 79,909	$ 93,197	$ 79,859	$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 351,082	$ 330,802	$ 356,284
Cost of materials and other	27,263	19,590	19,139	22,469	21,501	19,495	22,141	21,737	88,461	84,874	93,749
Direct operating expenses	37,851	35,334	47,465	38,669	41,566	41,156	37,840	35,795	159,319	156,357	150,236
Operating income (loss)	7,996	2,529	(790)	(3,421)	(10,828)	(16,996)	12,198	5,348	6,314	(10,278)	24,557
Net loss	$ (1,371)	$ (13,146)	$ (16,459)	$ (19,051)	$ (27,405)	$ (31,602)	$ (3,445)	$ (10,336)	$ (50,027)	$ (72,788)	$ (26,938)
Basic and diluted loss per common unit (in dollars per unit)	$ (0.01)	$ (0.12)	$ (0.15)	$ (0.17)	$ (0.24)	$ (0.28)	$ (0.03)	$ (0.09)	$ (0.44)	$ (0.64)	$ (0.26)
Basic and diluted weighted-average common units outstanding (in units)	113,283	113,283	113,283	113,283	113,283	113,283	113,283	113,283	113,283	113,283	103,299

- Definition

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

+ References + Details