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Leases - ROU Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Lessee, Lease, Description [Line Items]
Total ROU assets		$ 14,498
Railcar leases
Lessee, Lease, Description [Line Items]
Total ROU assets		14,255
Real estate and other leases
Lessee, Lease, Description [Line Items]
Total ROU assets		243
Finance leases for operating equipment	$ 201	$ 200

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 36,994	$ 61,776
Accounts receivable	34,264	61,662
Inventories	53,930	63,554
Prepaid expenses and other current assets	5,406	6,989
Total current assets	130,594	193,981
Property, plant, and equipment, net	951,959	1,015,240
Goodwill	40,969	40,969
Other long-term assets	14,433	4,198
Total assets	1,137,955	1,254,388
Current liabilities:
Accounts payable	21,069	26,789
Accounts payable to Affiliates	2,578	2,976
Other current liabilities	24,043	24,066
Deferred revenue	27,841	68,804
Total current liabilities	75,531	122,635
Long-term liabilities:
Long-term debt, net of current portion	632,406	628,989
Other long-term liabilities	10,474	2,938
Total long-term liabilities	642,880	631,927
Commitments and contingencies (See Note 8)
Partners’ capital:
Common unitholders, 113,282,973 units issued and outstanding as of December 31, 2019 and 2018, respectively	419,543	499,825
General partner interest	1	1
Total partners' capital	419,544	499,826
Total liabilities and partners’ capital	$ 1,137,955	$ 1,254,388

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net loss	$ (34,969)	$ (50,027)	$ (72,788)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	79,839	71,575	73,986
Amortization of deferred financing costs and original issue discount	3,666	3,333	3,046
Loss on asset disposals	3,397	390	70
Share-based compensation	3,445	3,017	3,021
Other adjustments	(5)	1,690	2,425
Changes in assets and liabilities:
Accounts receivable	936	(6,698)	4,087
Inventories	9,914	(8,670)	59
Prepaid expenses and other current assets	1,582	(1,196)	1,052
Accounts payable	(8,077)	5,215	(2,315)
Deferred revenue	(14,575)	10,828	904
Accrued expenses and other current liabilities	(6,542)	1,367	(4,969)
Other long-term assets and liabilities	546	1,410	1,822
Net cash provided by operating activities	39,157	32,234	10,400
Cash flows from investing activities:
Capital expenditures	(18,656)	(19,806)	(14,556)
Proceeds from the sale of assets	127	175	0
Net cash used in investing activities	(18,529)	(19,631)	(14,556)
Cash flows from financing activities:
Cash distributions to common unitholders – Affiliates	(15,568)	0	(778)
Cash distribution to common unitholders – Non-affiliates	(29,745)	0	(1,488)
Other financing activities	(97)	0	0
Net cash used in financing activities	(45,410)	0	(2,266)
Net (decrease) increase in cash and cash equivalents	(24,782)	12,603	(6,422)
Cash and cash equivalents, beginning of period	61,776	49,173	55,595
Cash and cash equivalents, end of period	$ 36,994	$ 61,776	$ 49,173

Share-Based Compensation - Schedule of Phantom Unit Award Activity (Details) - CVR Partners LTIP - Phantom Unit Awards - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Units
Non-vested at the beginning of the period (in units)	1,246,815
Granted (in units)	920,884
Vested (in units)	(531,351)
Forfeited (in units)	(79,434)
Non-vested at the end of the period (in units)	1,556,914
Weighted- Average Grant Date Fair Value
Non-vested at the beginning of the period (in dollars per unit)	$ 3.84
Granted (in dollars per unit)	3.46
Vested (in dollars per unit)	4.03
Forfeited (in dollars per unit)	3.83
Non-vested at the end of the period (in dollars per unit)	$ 3.55
Aggregate Intrinsic Value	$ 4,826	$ 4,239

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

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.

Reclassifications

Certain reclassifications have been made within the consolidated financial statements for the years ended December 31, 2018 and 2017 to conform with current presentation.

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, 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 which is further discussed within Note 6 (“Revenue”).

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 any one customer was approximately 18% and 25%, respectively, of the accounts receivable balance at December 31, 2019 and 2018.

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)	2019		2018
Finished goods	$	17,612	$	25,136
Raw materials	243		439
Parts, supplies and other	36,075		37,979
Total Inventories	$	53,930	$	63,554

At December 31, 2019 and 2018, inventories included depreciation of approximately $4.5 million and $5.7 million, respectively.

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 and improvements						15 to 30
Buildings and improvements						20 to 30
Automotive equipment						5 to 15
Machinery and equipment						5 to 30
Other						5 to 30

Property, plant and equipment consisted of the following:


	December 31,
(in thousands)	2019		2018
Machinery and equipment	$	1,378,651	$	1,362,965
Buildings and improvements	17,221		17,116
Automotive equipment	16,691		16,773
Land and improvements	14,075		13,250
Construction in progress	5,198		15,126
Other	1,752		2,753
	1,433,588		1,427,983
Less: Accumulated depreciation	481,629		412,743
Total Property, plant and equipment, net	$	951,959	$	1,015,240

Leasehold improvements and assets held under finance 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 (exclusive of depreciation and amortization) in the Partnership’s Consolidated Statements of Operations.

Leases

At inception, the Partnership determines whether an arrangement is a lease and the appropriate lease classification. Operating leases are included as operating lease right-of-use (“ROU”) assets within Other long-term assets and lease liabilities within Other current liabilities and Other long-term liabilities on our Consolidated Balance Sheets. Finance leases are included as ROU finance leases within Property, plant, and equipment, net, and finance lease liabilities within Other current liabilities and Long-term debt, net of current portion on our Consolidated Balance Sheets. Leases with an initial expected term of 12 months or less are considered short-term and are not recorded on our Consolidated Balance Sheets. The Partnership recognizes lease expense for these leases on a straight-line basis over the expected lease term.

ROU assets represent the Partnership’s right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the commencement date based on the present value of minimum lease payments over the lease term. The lease term is modified to reflect options to extend or terminate the lease when it is reasonably certain we will exercise such option. The depreciable life of assets and leasehold improvements is limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise, in which case the depreciation policy in the “Property, Plant and Equipment” section above is applicable. The periodic lease payments are treated as payments of the lease obligation and interest is recorded as interest expense. See “Recent Accounting Pronouncements - Adoption of Lease Standard” within this Note for a further discussion on the impacts of adopting the lease standard.

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 asset exceeds its 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 2019, 2018, and 2017 and concluded there were no impairments. For the period ended December 31, 2019, the Partnership determined there were no events or circumstances which would trigger the performance of a quantitative analysis after reviewing all qualitative factors impacting the reporting unit including improved market conditions, financial results, and financial forecasts from those used in the fair value analysis at December 31, 2018. For the periods ended December 31, 2018 and 2017, the fair value of the Coffeyville reporting unit exceeded its carrying value by approximately 36% and 12%, respectively, based upon the results of the Partnership’s goodwill impairment test.

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.

Loss 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, Health & Safety (“EHS”) Matters

The Partnership is subject to various stringent federal, state, and local environmental, health, and safety 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, 2019 and 2018, 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 resulted in the recognition of deferred revenue and related receivables, on a gross basis, associated with contracts that guarantee a price and supply of nitrogen fertilizer products 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;

•Revenue transactions that pass control at customers’ designated facilities;

•Non-monetary product exchanges 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.

Other considerations - Excise and other taxes collected from customers and remitted to governmental authorities are excluded from reported revenues.

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.

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 facilities 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. During the years ended December 31, 2019, 2018, and 2017, the Nitrogen Fertilizer Segment incurred turnaround expenses of $9.8 million, $6.4 million, and $2.6 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 employee benefits provided through CVR Energy’s benefit plans, administrative services provided by CVR Energy’s employees and management, insurance, and office space leased by CVR Energy. 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 Lease Standard

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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 a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet.

We adopted Topic 842 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 Topic 842, we made the following elections:

•Only ROU assets and the related lease liabilities for leases with an initial 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 not, and will not, be bifurcated for all of the Partnership’s asset groups; and

•The portfolio approach was, and will continue to 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.

The adoption of Topic 842 on January 1, 2019 incrementally impacted the Partnership’s condensed consolidated balance sheet as of that date. The following table presents the financial statement line items impacted by the Partnership’s adoption of Topic 842.


(in thousands)	December 31, 2018 As Stated		Effect of Adoption of Topic 842			January 1, 2019 As Adjusted

Current assets:



Prepaid expenses and other current assets	$	6,989	$	(2,650)	(1)	$	4,339
Total currents assets	193,981		(2,650)			191,331



Other long-term assets	4,198		16,923		(2)	21,121
Total assets	$	1,254,388	$	14,273		$	1,268,661






Current liabilities:
Other current liabilities	$	24,066	$	3,462	(3)	$	27,528
Total current liabilities	122,635		3,462			126,097
Long-term liabilities:


Other long-term liabilities	2,938		10,811		(3)	13,749
Total long-term liabilities	631,927		10,811			642,738

Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273		$	1,268,661

(1)Represents lease prepayments reclassified to ROU assets.

(2)Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments.

(3)Represents the initial recognition of lease liabilities.

Recent Accounting Pronouncements - Adoption of Internal-Use Software Standard

In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). This ASU better aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that’s also a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. Effective January 1, 2019, we adopted this ASU and chose to apply the prospective approach for all implementation costs incurred after the date of adoption. We evaluated the effects of adopting this new accounting guidance and concluded it did not have a material impact on the Partnership’s consolidated financial position or results of operations.

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

In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326). The ASU replaces the incurred loss model with a current expected credit loss model for more timely recognition of expected impairment losses for most financial assets and certain other instruments that are not measured at fair value through net income. Effective January 1, 2020, we adopted this ASU and evaluated the effects of adopting this new accounting guidance. The adoption will not 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. Effective January 1, 2020, we adopted this ASU and evaluated the effects of adopting this new accounting guidance. The adoption will not have a material impact on the Partnership’s disclosures.

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received, net of payments)	$ 40	$ 26	$ (195)
Cash paid for interest	60,057	60,168	60,081
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	4,019
Operating cash flows from finance leases	20
Financing cash flows from finance leases	321
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	$ 1,618	$ (1,031)	$ (2,982)

Revenue - Remaining performance obligations (Details) $ in Millions	Dec. 31, 2019 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 9.0
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	$ 4.0
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 2.9
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 2.1
Remaining performance obligation, expected timing of satisfaction, period

Related Party Transactions

12 Months Ended

Dec. 31, 2019

Related Party Transactions

(9) Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2019, 2018, and 2017 is summarized below:

Sales to related parties


		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Net sales
Feedstock and Shared Services Agreement	CRRM (1)	$	119	$	371	$	405

Expenses from related parties


		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Cost of materials and other
Hydrogen Purchase and Sale Agreement	CRRM (1)	$	4,648	$	4,218	$	4,167
Coke Supply Agreement	CRRM (1)	3,628		2,630		1,985

Terminal and Operating Agreement	CRT (2)	84		31		61

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	3,390	$	2,990	$	3,061
Limited Partnership Agreement	CVR GP	728		756		580
Lease Agreement	CRRM (1)	117		114		112

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	15,755	$	14,157	$	12,924
Limited Partnership Agreement	CVR GP	2,526		2,419		2,691

Amounts due to related parties


		December 31,
(in thousands)	Related Party	2019		2018
Prepaid expenses and other current assets
Feedstock and Shared Services Agreement:	CRRM (1)	$	249	$	208

Accounts payable to affiliates
Feedstock and Shared Services Agreement	CRRM (1)	$	788	$	1,106
Hydrogen Purchase and Sale Agreement	CRRM (1)	271		324
Coke Supply Agreement	CRRM (1)	15		138
GP Services Agreement	CVR GP	1,182		1,372

Other current liabilities
Limited Partnership Agreement	CVR GP	$	1,327	$	1,179
Services Agreement	CVR Energy	4,124		2,352

Other long-term liabilities
Limited Partnership Agreement	CVR GP	$	119	$	503

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

(2)“CRT” is Coffeyville Resources Terminal, LLC, an indirect wholly-owned subsidiary of CVR Energy.

Feedstock and Shared Services Agreement

Our Coffeyville Facility operates under a feedstock and shared services agreement, as amended, (the “Feedstock 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 our Coffeyville Facility. Feedstocks provided under the agreement include, among others, hydrogen, high-pressure steam, nitrogen, instrument air, oxygen, and natural gas. The Feedstock 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 Feedstock 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

Our Coffeyville Facility purchases pet coke from CVR Energy’s Coffeyville refinery under a coke supply agreement (the “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. 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 (61% on average during last five years, 40% in 2019) of the pet coke it needs from the Coke Supply Agreement. Any remaining pet coke needs are required to be purchased from various third-parties. 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

Our Coffeyville Facility and CRRM are parties to a hydrogen purchase and sale agreement (the “Hydrogen 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.

Water and Facilities Sharing Agreement

Our Coffeyville Facility is party to a raw water and facilities sharing agreement with CRRM (the “Water Agreement”) which (i) provides for the allocation of raw water resources between CVR Energy’s Coffeyville refinery and our Coffeyville Facility and (ii) provides for the management of the water intake system (consisting primarily of a water intake structure, water pumps, meters, and a short run of piping between the intake structure and the origin of the separate pipes that transport the water to each facility) which draws raw water from the Verdigris River for both our Coffeyville Facility and CVR Energy’s Coffeyville refinery.

Environmental Agreement

Our Coffeyville Facility is a party to an environmental agreement with CRRM which provides for certain indemnification and access rights in connection with environmental matters affecting CVR Energy’s Coffeyville refinery and our Coffeyville Facility. To the extent that liability arises from environmental contamination that is caused by CRRM but is also commingled with environmental contamination caused by our Coffeyville Facility, CRRM may elect, in its sole discretion and at its own cost and expense, to perform government mandated environmental activities relating to such liability, subject to certain conditions and provided that CRRM will not waive any rights to indemnification or compensation otherwise provided for in the agreement. No liability under this agreement was recorded as of December 31, 2019 and 2018.

Real Estate Transactions

Cross-Easement Agreement. Our Coffeyville Facility is party to a cross-easement agreement (the “Easement Agreement”) with CRRM so that both CRNF and CRRM can access and utilize each other’s land in certain circumstances in order to operate their respective businesses.

Terminal and Operating Agreement. Our Coffeyville Facility entered into a lease and operating agreement with CRT, under which it leases the premises located at Phillipsburg, Kansas to be utilized as a UAN terminal. The initial term of the agreement will expire in May 2032, provided, however, we may terminate the lease at any time during the initial term by providing 180 days prior written notice. In addition, this agreement will automatically renew for successive five-year terms, provided that we may terminate the agreement during any renewal term with at least 180 days written notice. We will pay CRT $1.00 per year for rent, $4.00 per ton of UAN placed into the terminal, and $4.00 per ton of UAN taken out of the terminal.

Lease Agreement. Our Coffeyville Facility is party to a lease agreement (the “Lease Agreement”) with CRRM entered into in October 2007 under which we lease certain office and laboratory space. The initial term of the lease was extended an additional year and will expire in October 2020, provided, however, that we may terminate the lease at any time during the initial term by providing 180 days’ prior written notice. In addition, we have the option to renew the lease agreement for up to two additional one-year periods by providing CRRM with notice of renewal at least 60 days prior to the expiration of the then-existing term.

Services Agreement

CVR Partners obtains certain management and other services from CVR Energy and certain of CVR Energy’s subsidiaries pursuant to a services agreement (the “Services Agreement”) between the Partnership, CVR GP, and CVR Energy. CVR Partners is also party to a Trademark License Agreement with CVR Energy which permits the use of trademarks at no cost. Under the Services 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, and 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 (refer to Note 7 (“Share-Based Compensation”)), of $7.3 million, $6.6 million, and $6.5 million, respectively, for the years ended December 31, 2019, 2018, and 2017.

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.

GP Services Agreement

We are a party to a GP services agreement, as amended, (the “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.

Omnibus Agreement

We are party to an omnibus agreement with CVR Energy and our general partner, pursuant to which we have agreed that CVR Energy will have a preferential right to acquire any assets or group of assets that do not constitute assets used in a fertilizer restricted business. In determining whether to exercise any preferential right under the omnibus agreement, CVR Energy will be permitted to act in its sole discretion, without any fiduciary obligation to us or the unitholders whatsoever. These obligations will continue so long as CVR Energy owns at least 50% of our general partner. There was no activity reported under this agreement during the years ended 2019, 2018, and 2017.

Replacement Agreements

Coffeyville MSA. Effective February 19, 2020, the Conflicts Committee of the board of directors of CVR GP and the audit committee of CVR Energy approved, and CRNF and CRRM entered into, a new Coffeyville Master Service Agreement (the “Coffeyville MSA”) which replaced and consolidated the Feedstock Agreement, the Coke Supply Agreement, the Hydrogen Agreement, the Water Agreement, the Easement Agreement, and the Lease Agreement (collectively, the “Replaced Coffeyville Agreements”) on substantially equivalent terms as the Replaced Coffeyville Agreements. In addition to affirming the terms and services described in the Replaced Coffeyville Agreements and resetting the durations thereof, as applicable, commencing February 19, 2020, the Coffeyville MSA provides for monthly payments, subject to netting, for all goods and services supplied under the Coffeyville MSA.

Corporate MSA. Also effective February 19, 2020, the Conflicts Committee of the board of directors of CVR GP and the audit committee of CVR Energy approved, and the parties entered into, a new Corporate Master Service Agreement (the “Corporate MSA”) between CRLLC and certain of its affiliates, including CVR GP and the Partnership and its subsidiaries, which replaced and consolidated the Services Agreement, the GP Services Agreement, and the Trademark License Agreement (collectively, the “Replaced Corporate Agreements”) on substantially equivalent terms as the Replaced Corporate Agreements. In addition to affirming the terms and services described in the Replaced Corporate Agreements and resetting the durations thereof, as applicable, commencing February 19, 2020, the Corporate MSA provides for payment by each service recipient under the Corporate MSA of a monthly fee for goods and services supplied under the Corporate MSA, subject to netting and an annual true up, as well as pass-through of any direct costs incurred on behalf of a service recipient without markup.

Property Exchange

On October 18, 2019, the audit committee of CVR Energy and the Conflicts Committee of the board of directors of CVR GP each agreed to authorize the exchange of certain parcels of property owned by subsidiaries of CVR Energy with an equal number of parcels owned by subsidiaries of CVR Partners, all located in Coffeyville, Kansas (the “Property Exchange”). On February 19, 2020, a subsidiary of CVR Energy and a subsidiary of CVR Partners executed the Property Exchange agreement. This Property Exchange will enable each such subsidiary to create a more usable, contiguous parcel of land near its own operating footprint. CVR Energy and the Partnership accounted for this transaction in accordance with the ASC 805-50 guidance on transferring assets between entities under common control. This transaction had a net impact to the Partnership’s partners’ capital of approximately $0.1 million.

Distributions to CVR Partners’ Unitholders

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.

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, as of December 31, 2019.


				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total
2018 - 4th Quarter	March 11, 2019	$	0.12	$	8,924	$	4,670	$	13,594
2019 - 1st Quarter	May 13, 2019	0.07		5,205		2,724		7,929
2019 - 2nd Quarter	August 12, 2019	0.14		10,411		5,449		15,860
2019 - 3rd Quarter	November 11, 2019	0.07		5,205		2,724		7,930
Total distributions		$	0.40	$	29,745	$	15,567	$	45,313

Distributions, if any, including the payment, amount, and timing thereof, are subject to change at the discretion of the Board of Directors of CVR Partners’ general partner. No distributions were declared for the fourth quarter of 2019.

The Partnership did not pay distributions during the year ended December 31, 2018, while during the year ended December 31, 2017, it paid a distribution of $0.02 per common unit, or $2.3 million. Of this distribution, CVR Energy received $0.8 million.

Related Party Transactions - Property Exchange (Details) $ in Millions	Feb. 19, 2020 USD ($)
CVR Energy, Inc \| Subsequent Event \| CVR Partner
Related Party Transaction [Line Items]
Property exchange, net impact to partners' capital	$ 0.1

Share-Based Compensation - Additional Information (Details)		12 Months Ended
	Nov. 01, 2017 USD ($) shares trading_day $ / shares	Dec. 31, 2019 USD ($) plan	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liabilities for unvested awards related to employees		$ 5,011,000	$ 2,667,000
Outstanding liability		$ 8,187,000	7,993,000
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	1,800,000	$ 1,600,000
Phantom Unit Awards \| CVR Partners LTIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense		$ 3,900,000
Weighted-average period for amortization of unrecognized compensation cost		1 year 8 months 12 days
Compensation expense		$ 2,300,000	1,900,000	1,100,000
Liabilities for unvested awards related to employees		1,200,000	500,000
Amount paid to settle liability-classified awards upon vesting		1,700,000	1,700,000	1,400,000
Incentive Unit Awards \| CVR Energy, Inc
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		1,000,000.0	500,000	1,400,000
Liabilities for unvested awards related to employees		1,400,000	400,000
Share-based liabilities paid		0	800,000	1,000,000.0
Performance Unit Awards \| Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards received (in units) \| shares	2
Performance Unit Awards \| 2018 Performance Unit Award \| CVR Energy, Inc \| Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense			100,000
Performance Unit Awards \| 2017 Performance Unit Award Agreement \| CVR Energy, Inc \| Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense		1,100,000
Compensation expense		0.0	400,000	$ 500,000
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
Outstanding liability		$ 400,000	$ 400,000

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Summary of the phantom unit award activity and changes under the LTIP

A summary of phantom unit award activity and changes under the LTIP during the year ended December 31, 2019 is presented below:


(in thousands, except per unit data)	Units	Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value




Non-vested at December 31, 2018	1,246,815	$	3.84	$	4,239
Granted	920,884	3.46
Vested	(531,351)	4.03
Forfeited	(79,434)	3.83
Non-vested at December 31, 2019	1,556,914	$	3.55	$	4,826

Long-Term Debt - Additional Information (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 10, 2016	Apr. 30, 2016
Senior Notes \| 2023 Notes
Debt Instrument [Line Items]
Debt instrument face amount						$ 645,000,000
Debt instrument, percentage rate	9.25%			9.25%		9.25%
Minimum percentage of notes held in order to cause acceleration of notes upon occurrence of events of default						25.00%
Amount outstanding	$ 645,000,000	$ 645,000,000
Senior Notes \| 2021 Notes
Debt Instrument [Line Items]
Debt instrument face amount							$ 320,000,000
Debt instrument, percentage rate	6.50%						6.50%
Amount outstanding	$ 2,240,000	$ 2,240,000	$ 2,200,000
Line of Credit \| AB Credit Facility \| Revolving credit facility
Debt Instrument [Line Items]
Debt instrument face amount					$ 50,000,000
Available increase in borrowing limit					$ 25,000,000

Related Party Transactions - Distributions Paid (Details) - USD ($)					3 Months Ended	12 Months Ended
	Nov. 11, 2019	Aug. 12, 2019	May 13, 2019	Mar. 11, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Distribution Made to Limited Partner [Line Items]
Distribution Per Common Unit (in dollars per unit)	$ 0.07	$ 0.14	$ 0.07	$ 0.12		$ 0.40	$ 0	$ 0.02
Distributions Paid	$ 7,930,000	$ 15,860,000	$ 7,929,000	$ 13,594,000		$ 45,313,000		$ 2,300,000
Distributions declared					$ 0
CVR Energy
Distribution Made to Limited Partner [Line Items]
Distributions Paid	2,724,000	5,449,000	2,724,000	4,670,000		15,567,000		$ 800,000
Public Unitholders
Distribution Made to Limited Partner [Line Items]
Distributions Paid	$ 5,205,000	$ 10,411,000	$ 5,205,000	$ 8,924,000		$ 29,745,000

Revenue (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

The following table presents the Partnership’s revenue, disaggregated by major product:


	Year Ended December 31,
(in thousands)	2019		2018
Ammonia	$	94,467	$	66,254
UAN	251,199		222,329
Urea products	17,430		20,633
Net sales, exclusive of freight and other	363,096		309,216
Freight revenue	33,436		33,567
Other revenue	7,645		8,299
Net sales	$	404,177	$	351,082

Summary of deferred revenue activity

A summary of the deferred revenue activity during the year ended December 31, 2019 is presented below:


(in thousands)
Balance at December 31, 2018	$	68,804
Add:
New prepay contracts entered into during the period (1)	45,538
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	67,824
Revenue recognized related to contracts entered into during the period	18,004
Other changes	673
Balance at December 31, 2019	$	27,841

(1)Includes $26.8 million where payment associated with prepaid contracts was collected.

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 68,804
Add:
New prepay contracts entered into during the period	45,538
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	67,824
Revenue recognized related to contracts entered into during the period	18,004
Other changes	673
Balance at end of period	27,841
Prepaid contracts where payment was collected	$ 26,800

Commitments and Contingencies - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019 USD ($) T	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Pet Coke Purchase Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	$ 10.3	$ 4.8	$ 4.0
Utility Service Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	3.7	10.6	10.4
CRNF \| Amended and Restated On-Site Product Supply Agreement
Long-term Purchase Commitment [Line Items]
Expenses related to agreement	4.2	3.8	4.2
Natural Gas
Long-term Purchase Commitment [Line Items]
Cost of materials and other and direct operating expenses (exclusive of depreciation and amortization)	$ 33.1	$ 42.4	$ 40.1
Petroleum coke \| Pet Coke Purchase Agreement
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

Related Party Transactions - Sales to Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Net sales	$ 86,062	$ 88,582	$ 137,660	$ 91,873	$ 98,117	$ 79,909	$ 93,197	$ 79,859	$ 404,177	$ 351,082	$ 330,802
CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Net sales									$ 119	$ 371	$ 405

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 86,062	$ 88,582	$ 137,660	$ 91,873	$ 98,117	$ 79,909	$ 93,197	$ 79,859	$ 404,177	$ 351,082	$ 330,802
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales									363,096	309,216
Ammonia
Disaggregation of Revenue [Line Items]
Net sales									94,467	66,254
UAN
Disaggregation of Revenue [Line Items]
Net sales									251,199	222,329
Urea products
Disaggregation of Revenue [Line Items]
Net sales									17,430	20,633
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales									33,436	33,567
Other revenue
Disaggregation of Revenue [Line Items]
Net sales									$ 7,645	$ 8,299

Related Party Transactions - Environmental Agreement (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
The Coffeyville Facility \| Environmental Agreement \| CRRM
Related Party Transaction [Line Items]
Liability recorded under agreement	$ 0	$ 0

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Principles of Consolidation

Reclassifications

Certain reclassifications have been made within the consolidated financial statements for the years ended December 31, 2018 and 2017 to conform with current presentation.

Use of Estimates

Cash and Cash Equivalents

Cash and Cash EquivalentsCash and cash equivalents include cash on hand and on deposit, 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

InventoriesInventories 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.

Property, Plant and Equipment


Asset						Range of Useful Lives, in Years
Land and improvements						15 to 30
Buildings and improvements						20 to 30
Automotive equipment						5 to 15
Machinery and equipment						5 to 30
Other						5 to 30

Property, plant and equipment consisted of the following:


	December 31,
(in thousands)	2019		2018
Machinery and equipment	$	1,378,651	$	1,362,965
Buildings and improvements	17,221		17,116
Automotive equipment	16,691		16,773
Land and improvements	14,075		13,250
Construction in progress	5,198		15,126
Other	1,752		2,753
	1,433,588		1,427,983
Less: Accumulated depreciation	481,629		412,743
Total Property, plant and equipment, net	$	951,959	$	1,015,240

Leases

Impairment of Long-Lived Assets

Deferred Financing Costs

Deferred Financing CostsLender 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.

Loss Contingencies

Loss ContingenciesIn 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, Health & Safety (EHS) Matters

Environmental, Health & Safety (“EHS”) MattersThe Partnership is subject to various stringent federal, state, and local environmental, health, and safety 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.

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;

•Revenue transactions that pass control at customers’ designated facilities;

•Non-monetary product exchanges 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.

Other considerations - Excise and other taxes collected from customers and remitted to governmental authorities are excluded from reported revenues.

Cost ClassificationsCost 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.

Turnaround Expenses

Turnaround ExpensesThe 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 facilities 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.

Share-Based Compensation

Share-Based CompensationThe 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.

Income Taxes

Allocation of Costs

Recent Accounting Pronouncements

Recent Accounting Pronouncements - Adoption of Lease Standard

•Only ROU assets and the related lease liabilities for leases with an initial 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 not, and will not, be bifurcated for all of the Partnership’s asset groups; and


(in thousands)	December 31, 2018 As Stated		Effect of Adoption of Topic 842			January 1, 2019 As Adjusted

Current assets:



Prepaid expenses and other current assets	$	6,989	$	(2,650)	(1)	$	4,339
Total currents assets	193,981		(2,650)			191,331



Other long-term assets	4,198		16,923		(2)	21,121
Total assets	$	1,254,388	$	14,273		$	1,268,661






Current liabilities:
Other current liabilities	$	24,066	$	3,462	(3)	$	27,528
Total current liabilities	122,635		3,462			126,097
Long-term liabilities:


Other long-term liabilities	2,938		10,811		(3)	13,749
Total long-term liabilities	631,927		10,811			642,738

Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273		$	1,268,661

(1)Represents lease prepayments reclassified to ROU assets.

(2)Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments.

(3)Represents the initial recognition of lease liabilities.

Recent Accounting Pronouncements - Adoption of Internal-Use Software Standard

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

Revenue - Additional Information (Details) $ in Millions	12 Months Ended
Revenue - Additional Information (Details) $ in Millions	Dec. 31, 2019 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Prepaid contracts where associated receivable was recognized as not yet collected	$ 18.7
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

Share-Based Compensation

12 Months Ended

Dec. 31, 2019

Share-based Payment Arrangement [Abstract]

Share-Based Compensation

(7) Share-Based Compensation

CVR Partners’ Phantom Unit Awards

CVR Partners has a Long-Term Incentive Plan (“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, 2019, only phantom unit awards under the LTIP remained outstanding. Individuals who are eligible to receive awards and grants under the LTIP include CVR Energy’s and the Partnership’s employees, officers, consultants, advisors, and directors.

A summary of phantom unit award activity and changes under the LTIP during the year ended December 31, 2019 is presented below:


(in thousands, except per unit data)	Units	Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value




Non-vested at December 31, 2018	1,246,815	$	3.84	$	4,239
Granted	920,884	3.46
Vested	(531,351)	4.03
Forfeited	(79,434)	3.83
Non-vested at December 31, 2019	1,556,914	$	3.55	$	4,826

Unrecognized compensation expense associated with the phantom units at December 31, 2019 was approximately $3.9 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, 2019, 2018, and 2017 related to awards under the CVR Partners LTIP was approximately $2.3 million, $1.9 million, and $1.1 million, respectively.

As of December 31, 2019 and 2018, the Partnership had a liability of $1.2 million and $0.5 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights. For the years ended December 31, 2019, 2018, and 2017, the Partnership paid cash of $1.7 million, $1.7 million, and $1.4 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, 2019 and 2018, the Partnership had liabilities related to these incentive unit awards of $1.4 million and $0.4 million, respectively, which is recorded in Other current liabilities. For the year ended December 31, 2019, the Partnership had no reimbursements and $0.8 million, and $1.0 million for the years ended December 31, 2018 and 2017, respectively, related to its allocated portion of CVR Energy’s incentive unit awards payments. Total compensation expense for the years ended December 31, 2019, 2018, and 2017 related to the incentive units was $1.0 million, $0.5 million and $1.4 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:

A performance unit award was granted for the performance cycle from January 1, 2018 to December 31, 2018 (the “2018 Performance Unit Award”) that vested and was paid in February 2019. Compensation cost for the 2018 Performance Unit Award of $0.1 million was allocated to the Partnership and was recorded within Other current liabilities on the Consolidated Balance Sheets as of December 31, 2018. The Partnership reimbursed CVR Energy for this allocated portion of the performance unit award in 2019.

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 costs recognized for the years ended December 31, 2019, 2018, and 2017 were $0.0 million, $0.4 million, and $0.5 million, respectively. As of December 31, 2019 and 2018, the Partnership had an outstanding liability of $0.4 million and $0.4 million, which was recorded in Other current liabilities on the Consolidated Balance Sheets. At December 31, 2019, there was approximately $1.1 million of total unrecognized compensation costs related to the 2017 Performance Unit Award Agreement.

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, $1.8 million, and $1.6 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Other current liabilities

Other current liabilities were as follows:


	December 31,
(in thousands)	2019		2018
Personnel accruals	$	8,187	$	7,993
Share-based compensation	5,011		2,667
Operating lease liabilities (1)	3,523		—
Accrued interest	2,518		2,516
Sales incentives	1,614		1,727
Prepaid revenue contracts	277		5,863
Other accrued expenses and liabilities	2,913		3,300
Total other current liabilities	$	24,043	$	24,066

(1)The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore, only 2019 disclosures are applicable to be included within the table above.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(8) Commitments and Contingencies

Supply Commitments

The minimum required payments for unconditional purchase obligations, including the natural gas purchases outlined below, are as follows:


(in thousands)	Unconditional Purchase Obligations
Year Ending December 31,
2020	$	14,005
2021	8,384
2022	7,757
2023	5,715
2024	4,988
Thereafter	39,070
	$	79,919

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, 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 for the years ended December 31, 2019, 2018, and 2017 totaled approximately $33.1 million, $42.4 million, and $40.1 million, respectively, and is included in cost of materials and other and direct operating expenses (exclusive of depreciation and amortization).

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 April 2020. Expenses associated with this agreement are included in Direct operating expenses (exclusive of depreciation and amortization), and, for the years ended December 31, 2019, 2018, and 2017, totaled approximately $4.2 million, $3.8 million, and $4.2 million, respectively.

In addition to the related party coke supply agreement, the Coffeyville Facility has pet coke supply agreements with multiple third-party refineries to purchase 300,000 tons of pet coke at a fixed price through the end of the terms, currently ending in December 2020. 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 $10.3 million, $4.8 million, and $4.0 million for the years ended December 31, 2019, 2018, and 2017, respectively.

The East Dubuque Facility has a utility service agreement with a third-party energy cooperative. The term of this agreement ends in June 2022 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 $3.7 million, $10.6 million, and $10.4 million for the years ended December 31, 2019, 2018, and 2017, respectively.

Contingencies

We do not have any pending litigation or contingencies as of December 31, 2019.

Commitments and Contingencies - Minimum Required Payments (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Unconditional Purchase Obligations
2020	$ 14,005
2021	8,384
2022	7,757
2023	5,715
2024	4,988
Thereafter	39,070
Unconditional Purchase Obligations	$ 79,919

Leases - Lease Terms and Discount Rates (Details)	Dec. 31, 2019	Jan. 01, 2019
Weighted-average remaining lease term (years)
Operating Leases	3 years 4 months 24 days	4 years 3 months 18 days
Finance Leases	2 years 3 months 18 days	6 months
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	3.90%	8.00%

Leases - Additional Information (Details)	12 Months Ended
Leases - Additional Information (Details)	Dec. 31, 2019
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	20 years

Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Personnel accruals	$ 8,187		$ 7,993
Share-based compensation	5,011		2,667
Operating lease liabilities	3,523	$ 3,462
Accrued interest	2,518		2,516
Sales incentives	1,614		1,727
Prepaid revenue contracts	277		5,863
Other accrued expenses and liabilities	2,913		3,300
Total other current liabilities	24,043	$ 27,528	24,066
Affiliate balances	$ 5,400		$ 3,500

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2019	Feb. 18, 2020	Jun. 28, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	001-35120
Entity Registrant Name	CVR Partners, LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	56-2677689
Entity Address, Address Line One	2277 Plaza Drive, Suite 500
Entity Address, City or Town	Sugar Land
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77479
City Area Code	281
Local Phone Number	207-3200
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	UAN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 303.5
Entity Common Stock, Shares Outstanding		113,282,973
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY

Summary of Significant Accounting Policies - Property, Plant and Equipment and Impairment of Long-Lived Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,433,588,000	$ 1,427,983,000
Less: Accumulated depreciation	481,629,000	412,743,000
Total Property, plant and equipment, net	951,959,000	1,015,240,000
Impairment of Long-Lived Assets
Goodwill impairments	0	$ 0	$ 0
Approximate percentage by which fair value of Coffeyville reporting unit exceeded carrying value		36.00%	12.00%
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	$ 14,075,000	$ 13,250,000
Land and improvements \| Minimum
Property, Plant, and Equipment
Useful life (in years)	15 years
Land and improvements \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	$ 17,221,000	17,116,000
Buildings and improvements \| Minimum
Property, Plant, and Equipment
Useful life (in years)	20 years
Buildings and improvements \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	$ 16,691,000	16,773,000
Automotive equipment \| Minimum
Property, Plant, and Equipment
Useful life (in years)	5 years
Automotive equipment \| Maximum
Property, Plant, and Equipment
Useful life (in years)	15 years
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,378,651,000	1,362,965,000
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
Construction in Progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 5,198,000	15,126,000
Other
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,752,000	$ 2,753,000
Other \| Minimum
Property, Plant, and Equipment
Useful life (in years)	5 years
Other \| Maximum
Property, Plant, and Equipment
Useful life (in years)	30 years

Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Right-of-use assets for operating and finance leases

Upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)

Railcar leases	$	14,255
Real Estate and other leases (1)	243
Total ROU assets	$	14,498

(1) Includes $0.2 million of finance leases for operating equipment as of January 1, 2019.

Lease liabilities for operating and finance leases

Upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	$	3,462
Finance leases	225
Long-term liabilities:
Operating leases	10,811

Total lease liabilities	$	14,498

Summary of right of use asset and lease liability balances for operating and finance leases

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at December 31, 2019:


(in thousands)	December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	10,826
Real estate and other	2,581
Lease liability

Railcars	$	11,088
Real estate and other	228

Finance Leases:
ROU asset, net
Real estate and other	$	201
Lease liability
Real estate and other	$	205

Lease expense, terms, and discount rates

For the year ended December 31, 2019, we recognized lease expense comprised of the following components:


(in thousands)	December 31, 2019
Operating lease expense	$	3,122

Finance lease expense:
Amortization of ROU asset	$	322
Interest expense on lease liability	10

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:


	December 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	3.4		4.3
Finance Leases	2.3		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	3.9	%	8.0	%

Summary of remaining minimum lease payments for operating leases

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at December 31, 2019:


(in thousands)	Operating Leases		Financing Leases
2020	$	4,019	$	107
2021	3,467		107
2022	3,026		—
2023	1,163		—
2024	486		—
Thereafter	162		—
Total lease payments	12,323		214
Less: imputed interest	(1,007)		(9)
Total lease liability	$	11,316	$	205

Summary of remaining minimum lease payments for finance leases

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at December 31, 2019:


(in thousands)	Operating Leases		Financing Leases
2020	$	4,019	$	107
2021	3,467		107
2022	3,026		—
2023	1,163		—
2024	486		—
Thereafter	162		—
Total lease payments	12,323		214
Less: imputed interest	(1,007)		(9)
Total lease liability	$	11,316	$	205

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 404,177	$ 351,082	$ 330,802
Operating costs and expenses:
Cost of materials and other	94,103	88,461	84,874
Direct operating expenses (exclusive of depreciation and amortization)	173,629	159,319	156,357
Depreciation and amortization	79,839	71,575	73,986
Cost of sales	347,571	319,355	315,217
Selling, general and administrative expenses	25,829	25,023	25,630
Loss on asset disposals	3,397	390	233
Operating income (loss)	27,380	6,314	(10,278)
Other income (expense):
Interest expense, net	(62,636)	(62,588)	(62,845)
Other income, net	269	6,201	555
Loss before income taxes	(34,987)	(50,073)	(72,568)
Income tax (benefit) expense	(18)	(46)	220
Net loss	$ (34,969)	$ (50,027)	$ (72,788)
Net loss per common unit - basic and diluted (in dollars per unit)	$ (0.31)	$ (0.44)	$ (0.64)
Distributions declared per common unit (in dollars per unit)	$ 0.40	$ 0	$ 0.02
Weighted-average common units outstanding:
Basic and diluted (in units)	113,283	113,283	113,283

Organization and Nature of Business	12 Months Ended
Organization and Nature of Business	Dec. 31, 2019
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, the Partnership, “we”, “us”, and “our” 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, 2019 and 2018, 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 both December 31, 2019 and 2018, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the shares of CVR Energy. Management and Operations The Partnership, including CVR GP, 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. The various rights and responsibilities of the Partnership’s partners are set forth in the Partnership’s limited partnership agreement and, as applicable, those agreements with CVR Energy. CVR GP manages and operates the Partnership via 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. See Note 9 (“Related Party Transactions”) for further discussion. Common unitholders have limited voting rights on matters affecting the Partnership and have no right to elect the general partner’s directors on an annual or continuing basis. 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.

Leases - Lease Expense (Details) $ in Thousands	12 Months Ended
Leases - Lease Expense (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Leases [Abstract]
Operating lease expense	$ 3,122
Finance lease expense:
Amortization of ROU asset	322
Interest expense on lease liability	10
Short-term lease expense	$ 400

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum required payments for unconditional purchase obligations

The minimum required payments for unconditional purchase obligations, including the natural gas purchases outlined below, are as follows:


(in thousands)	Unconditional Purchase Obligations
Year Ending December 31,
2020	$	14,005
2021	8,384
2022	7,757
2023	5,715
2024	4,988
Thereafter	39,070
	$	79,919

Summary of Significant Accounting Policies - Effect of Topic 842 (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Current assets:
Prepaid expenses and other current assets	$ 5,406	$ 4,339	$ 6,989
Total currents assets	130,594	191,331	193,981
Other long-term assets	14,433	21,121	4,198
Total assets	1,137,955	1,268,661	1,254,388
Current liabilities:
Other current liabilities	24,043	27,528	24,066
Total current liabilities	75,531	126,097	122,635
Long-term liabilities:
Other long-term liabilities	10,474	13,749	2,938
Total long-term liabilities	642,880	642,738	631,927
Equity:
Total liabilities and partners’ capital	$ 1,137,955	1,268,661	$ 1,254,388
Effect of Adoption of Topic 842 - Leases
Current assets:
Prepaid expenses and other current assets		(2,650)
Total currents assets		(2,650)
Other long-term assets		16,923
Total assets		14,273
Current liabilities:
Other current liabilities		3,462
Total current liabilities		3,462
Long-term liabilities:
Other long-term liabilities		10,811
Total long-term liabilities		10,811
Equity:
Total liabilities and partners’ capital		$ 14,273

Selected Quarterly Financial Information

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information

(11) Selected Quarterly Financial Information

Summarized quarterly financial data for the years ended December 31, 2019 and 2018 is as follows:


	Year Ended December 31, 2019
	Quarter
(in thousands)	First		Second		Third		Fourth
Net sales	$	91,873	$	137,660	$	88,582	$	86,062
Cost of materials and other (1)	23,730		26,000		21,617		22,756
Direct operating expenses (1)	34,820		45,630		47,557		45,622
Operating income (loss)	9,439		34,544		(7,517)		(9,086)
Net (loss) income	(6,079)		18,968		(22,976)		(24,882)

Basic and diluted (loss) income per common unit	$	(0.05)	$	0.17	$	(0.20)	$	(0.22)

Basic and diluted weighted-average common units outstanding	113,283		113,283		113,283		113,283


	Year Ended December 31, 2018
	Quarter
(in thousands)	First		Second		Third		Fourth
Net sales	$	79,859	$	93,197	$	79,909	$	98,117
Cost of materials and other (1)	22,469		19,139		19,590		27,263
Direct operating expenses (1)	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

(1)Excludes depreciation and amortization expenses.

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of related party transactions

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2019, 2018, and 2017 is summarized below:

Sales to related parties


		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Net sales
Feedstock and Shared Services Agreement	CRRM (1)	$	119	$	371	$	405

Expenses from related parties


		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Cost of materials and other
Hydrogen Purchase and Sale Agreement	CRRM (1)	$	4,648	$	4,218	$	4,167
Coke Supply Agreement	CRRM (1)	3,628		2,630		1,985

Terminal and Operating Agreement	CRT (2)	84		31		61

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	3,390	$	2,990	$	3,061
Limited Partnership Agreement	CVR GP	728		756		580
Lease Agreement	CRRM (1)	117		114		112

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	15,755	$	14,157	$	12,924
Limited Partnership Agreement	CVR GP	2,526		2,419		2,691

Amounts due to related parties


		December 31,
(in thousands)	Related Party	2019		2018
Prepaid expenses and other current assets
Feedstock and Shared Services Agreement:	CRRM (1)	$	249	$	208

Accounts payable to affiliates
Feedstock and Shared Services Agreement	CRRM (1)	$	788	$	1,106
Hydrogen Purchase and Sale Agreement	CRRM (1)	271		324
Coke Supply Agreement	CRRM (1)	15		138
GP Services Agreement	CVR GP	1,182		1,372

Other current liabilities
Limited Partnership Agreement	CVR GP	$	1,327	$	1,179
Services Agreement	CVR Energy	4,124		2,352

Other long-term liabilities
Limited Partnership Agreement	CVR GP	$	119	$	503

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

(2)“CRT” is Coffeyville Resources Terminal, LLC, an indirect wholly-owned subsidiary of CVR Energy.

Schedule of distributions paid

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, as of December 31, 2019.


				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total
2018 - 4th Quarter	March 11, 2019	$	0.12	$	8,924	$	4,670	$	13,594
2019 - 1st Quarter	May 13, 2019	0.07		5,205		2,724		7,929
2019 - 2nd Quarter	August 12, 2019	0.14		10,411		5,449		15,860
2019 - 3rd Quarter	November 11, 2019	0.07		5,205		2,724		7,930
Total distributions		$	0.40	$	29,745	$	15,567	$	45,313

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(10) Supplemental Cash Flow Information

Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows:


	Year Ended December 31,
(in thousands)	2019		2018		2017
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received, net of payments)	$	40	$	26	$	(195)
Cash paid for interest	60,057		60,168		60,081
Cash paid for amounts included in the measurement of lease liabilities (1):
Operating cash flows from operating leases	4,019
Operating cash flows from finance leases	20
Financing cash flows from finance leases	321
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	$	1,618	$	(1,031)	$	(2,982)

(1)The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore, only 2019 disclosures are applicable to be included within the table above.

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Schedule of debt

Long-term debt consists of the following:


	December 31,
(in thousands)	2019		2018
9.25% Senior Secured Notes, due 2023 (1)(2)	$	645,000	$	645,000
6.50% Senior Notes, due 2021	2,240		$	2,240
Unamortized discount and debt issuance costs (3)	(14,834)		(18,251)

Total long-term debt	$	632,406	$	628,989

(1)This debt was issued at a $16.1 million discount which is being amortized, as interest expense, over the remaining term of the debt. Debt issuance costs associated with this debt totaled $9.4 million.

(2)The estimated fair value of total long-term debt outstanding was approximately $673.8 million and $670.8 million as of December 31, 2019 and 2018, 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.

(3)For the years ended December 31, 2019, 2018, and 2017, amortization of the discount on debt and amortization of deferred financing costs reported as Interest expense, net totaled approximately $3.7 million, $3.3 million, and $3.0 million, respectively.

Credit Facilities Outstanding


(in thousands)	Total Capacity		Amount borrowed as of December 31, 2019		Outstanding Letters of Credit		Available capacity as of December 31, 2019		Maturity Date
Asset Based (AB) Credit Facility (1)	$	49,795	$	—	$	—	$	49,795	September 30, 2021

(1)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.

Schedule of redemption prices as percentage of principal amount

On or after June 15, 2019, the 2023 Notes Issuers may on any one or more occasions, redeem all or part of the 2023 Notes at the redemption prices set forth below expressed as a percentage of the principal amount of the 2023 Notes plus accrued and unpaid interest to the applicable redemption date.


12-month period beginning June 15,						Percentage
2019						104.625%
2020						102.313%
2021 and thereafter						100%

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	Common Units	General Partner Interest
Balance (in units) at Dec. 31, 2016		113,282,973
Balance at Dec. 31, 2016	$ 624,907	$ 624,906	$ 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		113,282,973
Balance at Dec. 31, 2017	549,853	$ 549,852	1
Increase (Decrease) in Shareholders' Equity
Net loss	(50,027)	$ (50,027)
Balance (in units) at Dec. 31, 2018		113,282,973
Balance at Dec. 31, 2018	499,826	$ 499,825	1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(15,568)	(15,568)
Cash distributions to common unitholders – Non-affiliates	(29,745)	(29,745)
Net loss	(34,969)	$ (34,969)
Balance (in units) at Dec. 31, 2019		113,282,973
Balance at Dec. 31, 2019	$ 419,544	$ 419,543	$ 1

- Definition

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

+ References + Details

Related Party Transactions - Amounts Due Related Parties (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accounts payable to affiliates	$ 2,578	$ 2,976
Other current liabilities	5,400	3,500
CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Prepaid expenses and other current assets	249	208
Accounts payable to affiliates	788	1,106
CRRM \| Hydrogen Purchase and Sale Agreement \| Hydrogen
Related Party Transaction [Line Items]
Accounts payable to affiliates	271	324
CRRM \| Coke Supply Agreement \| Petroleum coke
Related Party Transaction [Line Items]
Accounts payable to affiliates	15	138
CVR GP \| Services Agreement
Related Party Transaction [Line Items]
Accounts payable to affiliates	1,182	1,372
CVR GP \| Limited Partnership Agreement
Related Party Transaction [Line Items]
Other current liabilities	1,327	1,179
CVR Energy \| Services Agreement
Related Party Transaction [Line Items]
Other current liabilities	4,124	2,352
CVR Energy \| Limited Partnership Agreement
Related Party Transaction [Line Items]
Other long-term liabilities	$ 119	$ 503

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of inventories

Inventories consisted of the following:


	December 31,
(in thousands)	2019		2018
Finished goods	$	17,612	$	25,136
Raw materials	243		439
Parts, supplies and other	36,075		37,979
Total Inventories	$	53,930	$	63,554

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 and improvements						15 to 30
Buildings and improvements						20 to 30
Automotive equipment						5 to 15
Machinery and equipment						5 to 30
Other						5 to 30

Property, plant and equipment consisted of the following:


	December 31,
(in thousands)	2019		2018
Machinery and equipment	$	1,378,651	$	1,362,965
Buildings and improvements	17,221		17,116
Automotive equipment	16,691		16,773
Land and improvements	14,075		13,250
Construction in progress	5,198		15,126
Other	1,752		2,753
	1,433,588		1,427,983
Less: Accumulated depreciation	481,629		412,743
Total Property, plant and equipment, net	$	951,959	$	1,015,240

Schedule of effect of Topic 842 on Balance Sheet

The following table presents the financial statement line items impacted by the Partnership’s adoption of Topic 842.


(in thousands)	December 31, 2018 As Stated		Effect of Adoption of Topic 842			January 1, 2019 As Adjusted

Current assets:



Prepaid expenses and other current assets	$	6,989	$	(2,650)	(1)	$	4,339
Total currents assets	193,981		(2,650)			191,331



Other long-term assets	4,198		16,923		(2)	21,121
Total assets	$	1,254,388	$	14,273		$	1,268,661






Current liabilities:
Other current liabilities	$	24,066	$	3,462	(3)	$	27,528
Total current liabilities	122,635		3,462			126,097
Long-term liabilities:


Other long-term liabilities	2,938		10,811		(3)	13,749
Total long-term liabilities	631,927		10,811			642,738

Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273		$	1,268,661

(1)Represents lease prepayments reclassified to ROU assets.

(2)Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments.

(3)Represents the initial recognition of lease liabilities.

Related Party Transactions - Coke Supply Agreement (Details) - The Coffeyville Facility - CRRM - Coke Supply Agreement - Petroleum coke	12 Months Ended
	Dec. 31, 2019 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	61.00%
Average percentage of pet coke obtained during the current year	40.00%
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

Selected Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2019

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for the years ended December 31, 2019 and 2018 is as follows:


	Year Ended December 31, 2019
	Quarter
(in thousands)	First		Second		Third		Fourth
Net sales	$	91,873	$	137,660	$	88,582	$	86,062
Cost of materials and other (1)	23,730		26,000		21,617		22,756
Direct operating expenses (1)	34,820		45,630		47,557		45,622
Operating income (loss)	9,439		34,544		(7,517)		(9,086)
Net (loss) income	(6,079)		18,968		(22,976)		(24,882)

Basic and diluted (loss) income per common unit	$	(0.05)	$	0.17	$	(0.20)	$	(0.22)

Basic and diluted weighted-average common units outstanding	113,283		113,283		113,283		113,283


	Year Ended December 31, 2018
	Quarter
(in thousands)	First		Second		Third		Fourth
Net sales	$	79,859	$	93,197	$	79,909	$	98,117
Cost of materials and other (1)	22,469		19,139		19,590		27,263
Direct operating expenses (1)	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

(1)Excludes depreciation and amortization expenses.

Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases

(3) Leases

Lease Overview

We lease railcars and certain facilities to support the Partnership’s operations. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our lease agreements include rental payments which are adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements.

Effect of Initial Adoption of New Lease Standard - January 1, 2019

ROU Assets. Upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)

Railcar leases	$	14,255
Real Estate and other leases (1)	243
Total ROU assets	$	14,498

(1) Includes $0.2 million of finance leases for operating equipment as of January 1, 2019.

Lease Liabilities. Upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	$	3,462
Finance leases	225
Long-term liabilities:
Operating leases	10,811

Total lease liabilities	$	14,498

Balance Sheet Summary at December 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at December 31, 2019:


(in thousands)	December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	10,826
Real estate and other	2,581
Lease liability

Railcars	$	11,088
Real estate and other	228

Finance Leases:
ROU asset, net
Real estate and other	$	201
Lease liability
Real estate and other	$	205

Lease Expense Summary for the year ended December 31, 2019

We recognize lease expense on a straight-line basis over the lease term. For the year ended December 31, 2019, we recognized lease expense comprised of the following components:


(in thousands)	December 31, 2019
Operating lease expense	$	3,122

Finance lease expense:
Amortization of ROU asset	$	322
Interest expense on lease liability	10

Short-term lease expense, recognized within Direct operating expenses (exclusive of depreciation and amortization), was $0.4 million for the year ended December 31, 2019.

Lease Terms and Discount Rates

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:


	December 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	3.4		4.3
Finance Leases	2.3		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	3.9	%	8.0	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at December 31, 2019:


(in thousands)	Operating Leases		Financing Leases
2020	$	4,019	$	107
2021	3,467		107
2022	3,026		—
2023	1,163		—
2024	486		—
Thereafter	162		—
Total lease payments	12,323		214
Less: imputed interest	(1,007)		(9)
Total lease liability	$	11,316	$	205

Leases

(3) Leases

Lease Overview

Effect of Initial Adoption of New Lease Standard - January 1, 2019

ROU Assets. Upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)

Railcar leases	$	14,255
Real Estate and other leases (1)	243
Total ROU assets	$	14,498

(1) Includes $0.2 million of finance leases for operating equipment as of January 1, 2019.

Lease Liabilities. Upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:


(in thousands)	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	$	3,462
Finance leases	225
Long-term liabilities:
Operating leases	10,811

Total lease liabilities	$	14,498

Balance Sheet Summary at December 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at December 31, 2019:


(in thousands)	December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	10,826
Real estate and other	2,581
Lease liability

Railcars	$	11,088
Real estate and other	228

Finance Leases:
ROU asset, net
Real estate and other	$	201
Lease liability
Real estate and other	$	205

Lease Expense Summary for the year ended December 31, 2019

We recognize lease expense on a straight-line basis over the lease term. For the year ended December 31, 2019, we recognized lease expense comprised of the following components:


(in thousands)	December 31, 2019
Operating lease expense	$	3,122

Finance lease expense:
Amortization of ROU asset	$	322
Interest expense on lease liability	10

Short-term lease expense, recognized within Direct operating expenses (exclusive of depreciation and amortization), was $0.4 million for the year ended December 31, 2019.

Lease Terms and Discount Rates

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:


	December 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	3.4		4.3
Finance Leases	2.3		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	3.9	%	8.0	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at December 31, 2019:


(in thousands)	Operating Leases		Financing Leases
2020	$	4,019	$	107
2021	3,467		107
2022	3,026		—
2023	1,163		—
2024	486		—
Thereafter	162		—
Total lease payments	12,323		214
Less: imputed interest	(1,007)		(9)
Total lease liability	$	11,316	$	205

Long-Term Debt

12 Months Ended

Dec. 31, 2019

Debt Disclosure [Abstract]

Long-Term Debt

(5) Long-Term Debt

Long-term debt consists of the following:


	December 31,
(in thousands)	2019		2018
9.25% Senior Secured Notes, due 2023 (1)(2)	$	645,000	$	645,000
6.50% Senior Notes, due 2021	2,240		$	2,240
Unamortized discount and debt issuance costs (3)	(14,834)		(18,251)

Total long-term debt	$	632,406	$	628,989

Credit Facilities Outstanding


(in thousands)	Total Capacity		Amount borrowed as of December 31, 2019		Outstanding Letters of Credit		Available capacity as of December 31, 2019		Maturity Date
Asset Based (AB) Credit Facility (1)	$	49,795	$	—	$	—	$	49,795	September 30, 2021

9.25% Senior Secured Notes, due 2023

On June 10, 2016, CVR Partners and CVR Nitrogen Finance Corporation (“CVR Nitrogen Finance”), an indirect wholly-owned subsidiary of CVR Partners (together the “2023 Notes Issuers”), certain subsidiary guarantors named therein and Wilmington Trust, National Association, as trustee and as collateral trustee, completed a private offering of $645 million aggregate principal amount of 9.25% Senior Secured Notes due 2023 (the “2023 Notes”). The 2023 Notes mature on June 15, 2023, unless earlier redeemed or repurchased by the issuers. Interest on the 2023 Notes is payable semi-annually in arrears on June 15 and December 15 of each year. The 2023 Notes are guaranteed on a senior secured basis by all of the Partnership’s existing subsidiaries.


12-month period beginning June 15,						Percentage
2019						104.625%
2020						102.313%
2021 and thereafter						100%

The 2023 Notes contain customary covenants for a financing of this type that, among other things, restrict CVR Partners’ ability and the ability of certain of its subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Partnership’s units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Partnerships’ restricted subsidiaries to the Partnership; (vii) consolidate, merge or transfer all or substantially all of the Partnerships’ assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. In addition, the indenture contains customary events of default, the occurrence of which would result in or permit the trustee or the holders of at least 25% of the 2023 Notes to cause the acceleration of the 2023 Notes, in addition to the pursuit of other available remedies.

6.50% Senior Notes, due 2021

The Partnership issued $320 million aggregate principal amount of 6.50% Senior Notes due 2021 (the “2021 Notes”) in April 2016, prior to the East Dubuque merger. The 2021 Notes bear interest at a rate 6.50% per annum, payable semi-annually in arrears on April 15 and October 15 of each year. The 2021 Notes are scheduled to mature April 15, 2021, unless repurchased or redeemed earlier in accordance with their terms. The substantial majority of the 2021 Notes were repurchased in June 2016. As of December 31, 2019, 2018, and 2017, $2.2 million of principal amount of the 2021 Notes remained outstanding.

Asset Based (AB) Credit Facility

On September 30, 2016, CVR Partners entered into a senior secured asset based revolving credit facility (the “AB Credit Facility”) with a group of lenders and UBS AG (“UBS”), as administrative agent and collateral agent. The AB Credit Facility has an aggregate principal amount of availability of up to $50 million with an incremental facility, which permits an increase in borrowings of up to $25 million in the aggregate subject to additional lender commitments and certain other conditions. The AB Credit Facility is scheduled to mature on September 30, 2021.

The Partnership is in compliance with all covenants of the 9.25% Senior Secured Notes, the 6.50% Senior Notes, and the AB Credit Facility as of December 31, 2019.

Related Party Transactions - Feedstock and Shared Service Agreement (Details) - Feedstock and Shared Services Agreement - The Coffeyville Facility - CRRM	12 Months Ended
	Dec. 31, 2019 affiliate
Related Party Transaction [Line Items]
Number of parties	2
Term of agreement	20 years
Renewal period of agreement	5 years
Notice period for termination of agreement	3 years

Long-Term Debt - Redemption Price (Details) - Senior Notes - 2023 Notes	12 Months Ended
	Dec. 31, 2019
12-Month Period Beginning June 15, 2019
Debt Instrument, Redemption [Line Items]
Redemption prices as percentage of principal amount	104.625%
12-Month Period Beginning June 15, 2020
Debt Instrument, Redemption [Line Items]
Redemption prices as percentage of principal amount	102.313%
12-Month Period Beginning June 15, 2021 and thereafter
Debt Instrument, Redemption [Line Items]
Redemption prices as percentage of principal amount	100.00%

Organization and Nature of Business (Details) - manufacturing_facility	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities	2
Percentage of limited partner interest held by the public	66.00%	66.00%
IEP Energy LLC \| CVR Energy, Inc
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%	71.00%
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%

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Cost of materials and other	$ 22,756	$ 21,617	$ 26,000	$ 23,730	$ 27,263	$ 19,590	$ 19,139	$ 22,469	$ 94,103	$ 88,461	$ 84,874
Direct operating expenses (exclusive of depreciation and amortization)	$ 45,622	$ 47,557	$ 45,630	$ 34,820	$ 37,851	$ 35,334	$ 47,465	$ 38,669	173,629	159,319	156,357
Selling, general and administrative expenses									25,829	25,023	25,630
Hydrogen Purchase and Sale Agreement \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other									4,648	4,218	4,167
Coke Supply Agreement \| CRRM \| Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other									3,628	2,630	1,985
Terminal and Operating Agreement \| CRT
Related Party Transaction [Line Items]
Cost of materials and other									84	31	61
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)									3,390	2,990	3,061
Selling, general and administrative expenses									15,755	14,157	12,924
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)									728	756	580
Selling, general and administrative expenses									2,526	2,419	2,691
Lease Agreement \| CRRM
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)									$ 117	$ 114	$ 112

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Schedule of supplemental cash flow information

Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows:


	Year Ended December 31,
(in thousands)	2019		2018		2017
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received, net of payments)	$	40	$	26	$	(195)
Cash paid for interest	60,057		60,168		60,081
Cash paid for amounts included in the measurement of lease liabilities (1):
Operating cash flows from operating leases	4,019
Operating cash flows from finance leases	20
Financing cash flows from finance leases	321
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	$	1,618	$	(1,031)	$	(2,982)

(1)The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore, only 2019 disclosures are applicable to be included within the table above.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common units issued (in units)	113,282,973	113,282,973
Common units outstanding (in units)	113,282,973	113,282,973

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Operating Leases
2020	$ 4,019
2021	3,467
2022	3,026
2023	1,163
2024	486
Thereafter	162
Total lease payments	12,323
Less: imputed interest	(1,007)
Total lease liability	11,316
Financing Leases
2020	107
2021	107
2022	0
2023	0
2024	0
Thereafter	0
Total lease payments	214
Less: imputed interest	(9)
Total lease liability	$ 205

Summary of Significant Accounting Policies - Environmental Matters and Turnaround Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Environmental Matters
Liabilities recognized for environmental remediation matters	$ 0	$ 0
Nitrogen Fertilizer Segment
Planned Major Maintenance Activities [Line Items]
Turnaround costs	$ 9,800,000	$ 6,400,000	$ 2,600,000
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

Long-Term Debt - Summary of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jun. 10, 2016	Apr. 30, 2016
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (14,834)	$ (18,251)
Total long-term debt	632,406	628,989
Amortization of deferred financing costs and original issue discount	3,666	3,333	$ 3,046
Level 2
Debt Instrument [Line Items]
Fair value of debt	673,800	670,800
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%			9.25%	9.25%
Unamortized debt discount	$ 16,100
Debt issuance costs	9,400
Senior Notes \| 6.50% Senior Notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240	$ 2,200
Debt instrument, percentage rate	6.50%					6.50%

Related Party Transactions - Services Agreement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
CVR Energy \| Services Agreement
Related Party Transaction [Line Items]
Personnel costs	$ 7.3	$ 6.6	$ 6.5

Leases - Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Current liabilities:
Operating leases	$ 3,523	$ 3,462
Finance leases		225
Long-term liabilities:
Operating leases		10,811
Total lease liabilities		$ 14,498

Revenue - Sales to Major Customers (Details)	12 Months Ended
Revenue - Sales to Major Customers (Details)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Total Net Sales \| Customer concentration \| Two Customers
Major Customers and Suppliers
Concentration risk	28.00%	20.00%	16.00%

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) - The Coffeyville Facility - CRRM - Hydrogen Purchase and Sale Agreement - Hydrogen	12 Months Ended
	Dec. 31, 2019 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

Other Current Liabilities

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Other Current Liabilities

(4) Other Current Liabilities

Other current liabilities were as follows:


	December 31,
(in thousands)	2019		2018
Personnel accruals	$	8,187	$	7,993
Share-based compensation	5,011		2,667
Operating lease liabilities (1)	3,523		—
Accrued interest	2,518		2,516
Sales incentives	1,614		1,727
Prepaid revenue contracts	277		5,863
Other accrued expenses and liabilities	2,913		3,300
Total other current liabilities	$	24,043	$	24,066

(1)The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore, only 2019 disclosures are applicable to be included within the table above.

Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates under the shared services agreement of $5.4 million and $3.5 million at December 31, 2019 and 2018, respectively. Refer to Note 9 (“Related Party Transactions”) for additional discussion.

Leases - Balance Sheet Summary (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Operating Leases:
Lease liability	$ 11,316
Finance Leases:
Lease liability	205
Railcars
Operating Leases:
ROU asset, net	10,826
Lease liability	11,088
Real estate and other
Operating Leases:
ROU asset, net	2,581
Lease liability	228
Finance Leases:
ROU asset, net	201	$ 200
Lease liability	$ 205

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 86,062	$ 88,582	$ 137,660	$ 91,873	$ 98,117	$ 79,909	$ 93,197	$ 79,859	$ 404,177	$ 351,082	$ 330,802
Cost of materials and other	22,756	21,617	26,000	23,730	27,263	19,590	19,139	22,469	94,103	88,461	84,874
Direct operating expenses	45,622	47,557	45,630	34,820	37,851	35,334	47,465	38,669	173,629	159,319	156,357
Operating income (loss)	(9,086)	(7,517)	34,544	9,439	7,996	2,529	(790)	(3,421)	27,380	6,314	(10,278)
Net loss	$ (24,882)	$ (22,976)	$ 18,968	$ (6,079)	$ (1,371)	$ (13,146)	$ (16,459)	$ (19,051)	$ (34,969)	$ (50,027)	$ (72,788)
Basic and diluted (loss) income per common unit (in dollars per unit)	$ (0.22)	$ (0.20)	$ 0.17	$ (0.05)	$ (0.01)	$ (0.12)	$ (0.15)	$ (0.17)	$ (0.31)	$ (0.44)	$ (0.64)
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	113,283

- Definition

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

+ References + Details

Related Party Transactions - Real Estate Transactions (Details) - The Coffeyville Facility	12 Months Ended
	Dec. 31, 2019 USD ($) period $ / T
CRT \| Terminal and Operating Agreement
Related Party Transaction [Line Items]
Prior written notice required to terminate initial lease term	180 days
Automatic renewal of agreement, term of each successive renewal	5 years
Prior written notice required to terminate renewal lease term	180 days
Amount required to pay per year for rent \| $	$ 1.00
Amount required to pay per ton of UAN placed into the terminal (in dollars per ton)	4.00
Amount required to pay per ton of UAN taken out of the terminal (in dollars per ton)	4.00
CRRM \| Lease Agreement
Related Party Transaction [Line Items]
Prior written notice required to terminate initial lease term	180 days
Automatic renewal of agreement, term of each successive renewal	1 year
Prior written notice required to terminate renewal lease term	60 days
Option to renew lease agreement, number of additional periods (up to) \| period	2

Summary of Significant Accounting Policies - Accounts Receivable, net and Inventories (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Inventory, Net [Abstract]
Finished goods	$ 17,612	$ 25,136
Raw materials	243	439
Parts, supplies and other	36,075	37,979
Total Inventories	53,930	63,554
Inventory depreciation	$ 4,500	$ 5,700
Accounts receivable \| Customer concentration
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of concentration risk	18.00%	25.00%

Revenue

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue

(6) Revenue

The following table presents the Partnership’s revenue, disaggregated by major product:


	Year Ended December 31,
(in thousands)	2019		2018
Ammonia	$	94,467	$	66,254
UAN	251,199		222,329
Urea products	17,430		20,633
Net sales, exclusive of freight and other	363,096		309,216
Freight revenue	33,436		33,567
Other revenue	7,645		8,299
Net sales	$	404,177	$	351,082

The Partnership sells its products on a wholesale basis under a contract or by purchase order. The Partnership’s contracts with customers generally contain fixed pricing and most have terms of less than one year. The Partnership recognizes revenue at the point in time at which the customer obtains control of the product, which is generally upon delivery and acceptance by the customer. The customer acceptance point is stated in the contract and may be at one of the Partnership’s manufacturing facilities, at one of the Partnership’s off-site loading facilities, or at the customer’s designated facility. Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and is reimbursed by customers. An offsetting expense 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, the Partnership does not record a specific warranty reserve or consider activities related to such warranty, if any, to be a separate performance obligation.

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

The Partnership has 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.

Transaction price allocated to remaining performance obligations

As of December 31, 2019, the Partnership had approximately $9.0 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately $4.0 million of these performance obligations as revenue by the end of 2020, an additional $2.9 million in 2021, and the remaining balance thereafter. The Partnership has elected to not disclose the amount of transaction price allocated to remaining

performance obligations for contracts with an original expected duration of less than one year. The Partnership has elected to not disclose variable consideration allocated to wholly unsatisfied performance obligations that are based on market prices that have not yet been determined.

Contract balances

The Partnership’s deferred revenue is a contract liability that primarily relates to fertilizer sales contracts requiring customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Contracts requiring prepayment are generally short-term in nature and, as discussed above, revenue is recognized at the point in time in which the customer obtains control of the product. At December 31, 2019, $18.7 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.

A summary of the deferred revenue activity during the year ended December 31, 2019 is presented below:


(in thousands)
Balance at December 31, 2018	$	68,804
Add:
New prepay contracts entered into during the period (1)	45,538
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	67,824
Revenue recognized related to contracts entered into during the period	18,004
Other changes	673
Balance at December 31, 2019	$	27,841

(1)Includes $26.8 million where payment associated with prepaid contracts was collected.

Major Customers

CVR Partners has two customers who comprise 28%, 20%, and 16% of net sales for the years ended December 31, 2019, 2018, and 2017, respectively.

Long-Term Debt - Credit Facilities Outstanding (Details) - Asset Based (AB) Credit Facility - Line of Credit - Revolving credit facility	12 Months Ended
	Dec. 31, 2019 USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 49,795,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 49,795,000
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%