0001425292-20-000035 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2020	Oct. 30, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
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 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 Common Stock, Shares Outstanding		110,988,971
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 48,285,000	$ 36,994,000
Accounts receivable	18,592,000	34,264,000
Inventories	45,913,000	48,296,000
Prepaid expenses and other current assets	3,324,000	5,406,000
Total current assets	116,114,000	124,960,000
Property, plant, and equipment, net	912,690,000	951,959,000
Goodwill	0	40,969,000
Other long-term assets	18,137,000	20,067,000
Total assets	1,046,941,000	1,137,955,000
Current liabilities:
Accounts payable	22,289,000	21,069,000
Accounts payable to affiliates	2,288,000	2,578,000
Deferred revenue	11,606,000	27,841,000
Other current liabilities	32,429,000	24,043,000
Total current liabilities	68,612,000	75,531,000
Long-term liabilities:
Long-term debt	632,962,000	632,406,000
Other long-term liabilities	9,515,000	10,474,000
Total long-term liabilities	642,477,000	642,880,000
Commitments and contingencies (See Note 12)
Partners’ capital:
Common unitholders, 110,988,971 and 113,282,973 units issued and outstanding at September 30, 2020 and December 31, 2019, respectively	335,851,000	419,543,000
General partner interest	1,000	1,000
Total partners’ capital	335,852,000	419,544,000
Total liabilities and partners’ capital	$ 1,046,941,000	$ 1,137,955,000

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - shares	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common unitholders, issued (in units)	110,988,971	113,282,973
Common unitholders, outstanding (in units)	110,988,971	113,282,973

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Net sales	$ 79,482	$ 88,582	$ 259,654	$ 318,115
Operating costs and expenses:
Cost of materials and other	21,736	21,617	67,675	71,347
Direct operating expenses (exclusive of depreciation and amortization)	38,555	47,554	113,686	128,004
Depreciation and amortization	18,029	18,418	56,997	60,032
Cost of sales	78,320	87,589	238,358	259,383
Selling, general and administrative expenses	4,232	6,326	14,038	19,637
Loss on asset disposals	39	2,184	120	2,629
Goodwill impairment	0	0	40,969	0
Operating (loss) income	(3,109)	(7,517)	(33,831)	36,466
Other (expense) income:
Interest expense, net	(15,877)	(15,621)	(47,550)	(46,870)
Other income, net	57	174	122	229
Loss before income taxes	(18,929)	(22,964)	(81,259)	(10,175)
Income tax expense (benefit)	23	12	40	(88)
Net loss	$ (18,952)	$ (22,976)	$ (81,299)	$ (10,087)
Basic and diluted loss per common unit (in dollars per unit)	$ (0.17)	$ (0.20)	$ (0.72)	$ (0.09)
Distributions declared per common unit (in dollars per unit)	$ 0	$ 0.14	$ 0	$ 0.33
Weighted-average common units outstanding:
Basic and Diluted (in units)	111,294	113,283	112,577	113,283

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL (unaudited) - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
Beginning balance (in units) at Dec. 31, 2018			113,282,973
Beginning balance at Dec. 31, 2018	$ 499,826	$ 1	$ 499,825
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(4,670)		(4,670)
Cash distributions to common unitholders - Non-affiliates	(8,924)		(8,924)
Net income (loss)	(6,079)		$ (6,079)
Ending balance (in units) at Mar. 31, 2019			113,282,973
Ending balance at Mar. 31, 2019	480,153	1	$ 480,152
Beginning balance (in units) at Dec. 31, 2018			113,282,973
Beginning balance at Dec. 31, 2018	499,826	1	$ 499,825
Increase (Decrease) in Partners' Capital
Net income (loss)	(10,087)
Ending balance (in units) at Sep. 30, 2019			113,282,973
Ending balance at Sep. 30, 2019	452,356	1	$ 452,355
Beginning balance (in units) at Mar. 31, 2019			113,282,973
Beginning balance at Mar. 31, 2019	480,153	1	$ 480,152
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(2,724)		(2,724)
Cash distributions to common unitholders - Non-affiliates	(5,205)		(5,205)
Net income (loss)	18,968		$ 18,968
Ending balance (in units) at Jun. 30, 2019			113,282,973
Ending balance at Jun. 30, 2019	491,192	1	$ 491,191
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(5,449)		(5,449)
Cash distributions to common unitholders - Non-affiliates	(10,411)		(10,411)
Net income (loss)	(22,976)		$ (22,976)
Ending balance (in units) at Sep. 30, 2019			113,282,973
Ending balance at Sep. 30, 2019	452,356	1	$ 452,355
Beginning balance (in units) at Dec. 31, 2019			113,282,973
Beginning balance at Dec. 31, 2019	419,544	1	$ 419,543
Increase (Decrease) in Partners' Capital
Land exchange with affiliate	(116)		(116)
Net income (loss)	(20,735)		$ (20,735)
Ending balance (in units) at Mar. 31, 2020			113,282,973
Ending balance at Mar. 31, 2020	398,693	1	$ 398,692
Beginning balance (in units) at Dec. 31, 2019			113,282,973
Beginning balance at Dec. 31, 2019	419,544	1	$ 419,543
Increase (Decrease) in Partners' Capital
Net income (loss)	(81,299)
Ending balance (in units) at Sep. 30, 2020			110,988,971
Ending balance at Sep. 30, 2020	335,852	1	$ 335,851
Beginning balance (in units) at Mar. 31, 2020			113,282,973
Beginning balance at Mar. 31, 2020	$ 398,693	1	$ 398,692
Increase (Decrease) in Partners' Capital
Repurchase of common units (in units)	(890,218)
Repurchase of common units	$ (955)		(955)
Net income (loss)	(41,612)		$ (41,612)
Ending balance (in units) at Jun. 30, 2020			112,392,755
Ending balance at Jun. 30, 2020	$ 356,126	1	$ 356,125
Increase (Decrease) in Partners' Capital
Repurchase of common units (in units)	(1,403,784)
Repurchase of common units	$ (1,322)		(1,322)
Net income (loss)	(18,952)		$ (18,952)
Ending balance (in units) at Sep. 30, 2020			110,988,971
Ending balance at Sep. 30, 2020	$ 335,852	$ 1	$ 335,851

- Definition

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

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net loss	$ (81,299)	$ (10,087)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	56,997	60,032
Goodwill impairment	40,969	0
Share-based compensation	(121)	2,970
Other adjustments	4,089	5,256
Change in assets and liabilities:
Current assets and liabilities	7,381	9,283
Non-current assets and liabilities	1,201	1,218
Net cash provided by operating activities	29,217	68,672
Cash flows from investing activities:
Capital expenditures	(15,174)	(9,487)
Proceeds from sale of assets	48	89
Net cash used in investing activities	(15,126)	(9,398)
Cash flows from financing activities:
Repurchase of common units	(2,277)	0
Cash distributions to common unitholders - Affiliates	0	(12,843)
Cash distributions to common unitholders - Non-affiliates	0	(24,540)
Payment of deferred financing costs	(448)	0
Other financing activities	(75)	0
Net cash used in financing activities	(2,800)	(37,383)
Net increase in cash and cash equivalents	11,291	21,891
Cash and cash equivalents, beginning of period	36,994	61,776
Cash and cash equivalents, end of period	$ 48,285	$ 83,667

Organization and Nature of Business	9 Months Ended
Organization and Nature of Business	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	(1) Organization and Nature of Business CVR Partners, LP (“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”). 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 products are sold on a wholesale basis in the United States of America. 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. NYSE Listing Requirements and Reverse Split The Partnership’s common units are listed on the New York Stock Exchange (the “NYSE”) under the symbol “UAN.” On April 20, 2020, the average closing price of the Partnership’s common units over a 30 consecutive trading-day period fell below $1.00 per common unit, resulting in noncompliance with the continued listing standards in Section 802.01C of the NYSE Listed Company Manual. The Partnership received written notification of this noncompliance from the NYSE on April 22, 2020, and currently has until January 1, 2021 to regain compliance or be subject to the NYSE’s suspension and delisting procedures. As of September 30, 2020, the average closing price of the Partnership’s common units over the preceding consecutive 30 trading-day period remained below $1.00 per common unit. On November 2, 2020, the Partnership announced that the board of directors of its general partner (the “Board”) had approved a 1-for-10 reverse split of the Partnership’s common units to be effective at 5:00 p.m. Eastern Time on November 23, 2020, pursuant to which each ten common units of the Partnership would be converted into one common unit of the Partnership (the “Reverse Unit Split”). In accordance with the Partnership’s Agreement of Limited Partnership, as amended (the “Partnership Agreement”), following the Reverse Unit Split, any fractional units of record holders will be rounded up or down, as applicable, to the nearest whole common unit, with any fraction equal to or above 0.5 common units rounding up to the next higher common unit. Following the Reverse Unit Split, the number of common units outstanding would decrease from approximately 111 million common units to approximately 11 million common units, with proportionate adjustments to the common units under the Partnership’s long-term incentive plan and outstanding awards thereunder. The Board determined the 1-for-10 ratio to be appropriate to meet the Partnership’s goals of improving the marketability of its common units, regaining compliance with NYSE listing requirements, and reducing the risk of future noncompliance with such listing requirements. The Partnership’s common units are expected to begin trading on a split-adjusted basis when markets open on November 24, 2020, under the symbol “UAN” and a new CUSIP number. Interest Holders As of September 30, 2020, public common unit holders held approximately 65% of the Partnership’s outstanding limited partner interests; CVR Services, LLC (“CVR Services”) (formerly Coffeyville Resources, LLC), a wholly-owned subsidiary of CVR Energy, held approximately 35% of the Partnership’s outstanding limited partner interests; and CVR GP, LLC (“CVR GP” or the “general partner”), a wholly owned subsidiary of CVR Energy, held 100% of the Partnership’s general partner interest. As of September 30, 2020, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the common stock of CVR Energy. Unit Repurchase Program On May 6, 2020, the Board, on behalf of the Partnership, authorized a unit repurchase program (the “Unit Repurchase Program”). The Unit Repurchase Program enables the Partnership to repurchase up to $10 million of the Partnership’s common units. Repurchases under the Unit Repurchase Program may be made from time-to-time through open market transactions, block trades, privately negotiated transactions, or otherwise in accordance with applicable securities laws. The timing, price, and amount of repurchases (if any) will be made at the discretion of management of our general partner and are subject to market conditions, as well as corporate, regulatory, and other considerations. During the three and nine months ended September 30, 2020, the Partnership repurchased 1,403,784 and 2,294,002 common units, respectively, on the open market in accordance with a repurchase agreement under Rules 10b5-1 and 10b-18 of the Exchange Act, which was terminated on August 6, 2020, at a cost of $1.3 million and $2.3 million, respectively, inclusive of transaction costs, or an average price of $0.94 and $0.99 per common unit, respectively. At September 30, 2020, the Partnership had $7.7 million in authority remaining under the Unit Repurchase Program. This Unit Repurchase Program does not obligate the Partnership to acquire any common units and may be cancelled or terminated by the Board at any time. Management and Operations The Partnership, including CVR GP, is managed by a combination of the Board, the general partner’s executive officers, CVR Services (as sole member of the general partner), and certain officers of CVR Energy, pursuant to the Partnership Agreement, as well as a number of agreements between the Partnership, CVR GP, CVR Energy, and certain of their respective subsidiaries, including a services agreement. See Part II, Item 8 of CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2019 (the “2019 Form 10-K”) 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 or officers, whether on an annual or continuing basis or otherwise.

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2019 audited consolidated financial statements and notes thereto included in the 2019 Form 10-K. In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary for fair presentation of the financial position and results of operations of the Partnership for the periods presented. Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain reclassifications have been made within the condensed consolidated balance sheets as of December 31, 2019 and the condensed consolidated statements of operations for the three and nine months ended September 30, 2019. Catalyst inventory with a value of $5.6 million as of December 31, 2019 was reclassified in the first quarter of 2020 to Other long-term assets to conform to current presentation. The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2020 or any other interim or annual period.

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2020
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Recent Accounting Pronouncements - Adoption of Credit Losses Standard In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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 with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Fair Value Measurement Standard 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 with no material impact on the Partnership’s disclosures. Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740). The ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and modifies other areas of the topic to clarify the application of GAAP. Certain amendments within the standard are required to be applied on a retrospective basis and others on a prospective basis. This standard is effective for the Partnership beginning January 1, 2021, with early adoption permitted. The Partnership is evaluating the effect of adopting this new accounting guidance on its consolidated financial statements, but does not currently expect adoption will have a material impact on the Partnership’s consolidated financial position or results of operations. The Partnership does not intend to early adopt this ASU. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This ASU was issued because, by the end of 2021, banks will no longer be required to report information that is used to determine London Interbank Offered Rate (“LIBOR”), which is used globally by all types of entities. As a result, LIBOR could be discontinued, as well as other interest rates used globally. ASU 2020-04 provides companies with optional expedients for contract modifications under Topics 310, 470, 842, and 815-15, excluded components of certain hedging relationships, fair value hedges, and cash flow hedges, as well as certain exceptions, which are intended to help ease the potential accounting burden associated with transitioning away from these reference rates. Companies can apply the ASU immediately. However, the guidance will only be available for a limited time (generally through December 31, 2022). The Partnership is currently evaluating the impact that adopting this new accounting standard will have on its consolidated financial statements and related disclosures.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Inventories

9 Months Ended

Sep. 30, 2020

Inventory Disclosure [Abstract]

Inventories

(4) Inventories

Inventories consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Finished goods	$	16,157	$	17,612
Raw materials	146		243
Parts, supplies and other	29,610		30,441
Total inventories	$	45,913	$	48,296

Property, Plant and Equipment

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(5) Property, Plant and Equipment

Property, plant and equipment consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Machinery and equipment	$	1,386,904	$	1,378,651
Buildings and improvements	17,598		17,221
Automotive equipment	16,608		16,691
Land and improvements	14,058		14,075


Construction in progress	11,667		5,198
Other	1,796		1,752
	1,448,631		1,433,588
Less: Accumulated depreciation and amortization	535,941		481,629
Total property, plant and equipment, net	$	912,690	$	951,959

As of September 30, 2020, the Partnership had not identified the existence of an impairment indicator for our long-lived asset groups as outlined under ASC 360.

Goodwill	9 Months Ended
Goodwill	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(6) Goodwill One of the Partnership’s reporting units, the Coffeyville Facility, had a goodwill balance of $41.0 million at December 31, 2019. During the second quarter of 2020, following completion of the spring planting season, the market pricing for ammonia and UAN, the Partnership’s two primary products, experienced significant pricing declines driven by updated market expectations around supply and demand fundamentals which were expected to continue into the second half of 2020. Additionally, significant uncertainty remained as to the nature and extent of impacts to be seen on the overall demand for corn and soybean given reduced ethanol production and broader economic conditions which have negatively impacted demand. Therefore, in connection with the preparation of the financial statements for the three months ended June 30, 2020, given the pricing declines experienced in the second quarter of 2020, further muting of our near-term economic recovery assumptions, and market price performance of the Partnership’s common units, the Partnership concluded an impairment indicator was present and a triggering event under ASC 350 had occurred as of June 30, 2020, requiring an interim quantitative impairment assessment to be performed. Significant assumptions inherent in the valuation methodologies for goodwill include, but are not limited to, prospective financial information, growth rates, discount rates, inflationary factors, and cost of capital. Based on the interim quantitative analysis, it was determined that the estimated fair value of the Coffeyville Facility reporting unit did not exceed its carrying value. As a result, the Partnership recorded a full, non-cash impairment charge of $41.0 million during the three months ended June 30, 2020. There is no goodwill balance remaining as of September 30, 2020.

Leases

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

Leases

(7) 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.

Balance Sheet Summary as of September 30, 2020 and December 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at September 30, 2020 and December 31, 2019:


(in thousands)	September 30, 2020		December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	8,148	$	10,826
Real estate and other	3,136		2,581
Lease liability

Railcars	$	8,504	$	11,088
Real estate and other	916		288

Finance Leases:
ROU asset, net
Real estate and other	$	126	$	201
Lease liability
Real estate and other	$	130	$	205

Lease Expense Summary for the Three and Nine Months Ended September 30, 2020 and 2019

We recognize lease expense on a straight-line basis over the lease term. For the three and nine months ended September 30, 2020 and 2019, we recognized lease expense comprised of the following components:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Operating lease expense	$	1,000	$	1,023	$	3,144	$	3,069
Finance lease expense:
Amortization of ROU asset	$	25	$	25	$	75	$	297
Interest expense on lease liability	1		2		5		17

Short-term lease expense, recognized within Direct operating expenses (exclusive of depreciation and amortization), was $0.1 million and $0.3 million for the three and nine months ended September 30, 2020, respectively, and $0.2 million and $0.3 million for the three and nine months ended September 30, 2019, respectively.

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 at September 30, 2020 and December 31, 2019:


	September 30, 2020		December 31, 2019
Weighted-average remaining lease term (years)
Operating Leases	3.1		3.4
Finance Leases	1.6		2.3
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	4.0	%	3.9	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at September 30, 2020:


(in thousands)	Operating Leases		Financing Leases
Remainder of 2020	$	970	$	27
2021	3,672		107
2022	3,236		—
2023	1,367		—
2024	684		—
Thereafter	263		—
Total lease payments	10,192		134
Less: imputed interest	(772)		(4)
Total lease liability	$	9,420	$	130

On July 31, 2020, the Partnership and Messer LLC (“Messer”) entered into an On-Site Product Supply Agreement (the “Messer Agreement”). Under the Messer Agreement, among other obligations, Messer is obligated to supply and make certain capital improvements during the term of the Messer Agreement, and the Partnership is obligated to take as available and pay for, oxygen, nitrogen, and compressed dry air from Messer’s facility. This arrangement for the Partnership’s purchase of oxygen, nitrogen, and dry air from Messer does not meet the definition of a lease under ASC 842, as the Partnership does not expect to receive substantially all of the output of Messer’s on-site production from its air separation unit over the life of the Messer Agreement. The Messer Agreement also obligates Messer to install a new oxygen storage vessel and related equipment

to be used solely by the Coffeyville Facility. The arrangement for the use of the oxygen storage vessel and related equipment meets the definition of a lease under ASC 842, as the Partnership will receive all output associated with the vessel. Based on terms outlined in the Messer Agreement, the Partnership expects the lease of the oxygen storage vessel to be classified as a financing lease with an amount between $20 and $25 million being capitalized upon lease commencement when the oxygen storage vessel is placed in service.

Leases

(7) Leases

Lease Overview

Balance Sheet Summary as of September 30, 2020 and December 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at September 30, 2020 and December 31, 2019:


(in thousands)	September 30, 2020		December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	8,148	$	10,826
Real estate and other	3,136		2,581
Lease liability

Railcars	$	8,504	$	11,088
Real estate and other	916		288

Finance Leases:
ROU asset, net
Real estate and other	$	126	$	201
Lease liability
Real estate and other	$	130	$	205

Lease Expense Summary for the Three and Nine Months Ended September 30, 2020 and 2019


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Operating lease expense	$	1,000	$	1,023	$	3,144	$	3,069
Finance lease expense:
Amortization of ROU asset	$	25	$	25	$	75	$	297
Interest expense on lease liability	1		2		5		17

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 at September 30, 2020 and December 31, 2019:


	September 30, 2020		December 31, 2019
Weighted-average remaining lease term (years)
Operating Leases	3.1		3.4
Finance Leases	1.6		2.3
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	4.0	%	3.9	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at September 30, 2020:


(in thousands)	Operating Leases		Financing Leases
Remainder of 2020	$	970	$	27
2021	3,672		107
2022	3,236		—
2023	1,367		—
2024	684		—
Thereafter	263		—
Total lease payments	10,192		134
Less: imputed interest	(772)		(4)
Total lease liability	$	9,420	$	130

Other Current Liabilities

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Other Current Liabilities

(8) Other Current Liabilities

Other current liabilities consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Accrued interest	$	17,469	$	2,518
Personnel accruals	5,083		8,187
Operating lease liabilities	3,299		3,523
Current portion of long-term debt	2,240		—
Sales incentives	1,085		1,614
Share-based compensation	381		5,011
Prepaid revenue contracts	157		277
Other accrued expenses and liabilities	2,715		2,913
Total other current liabilities	$	32,429	$	24,043

Other current liabilities include amounts accrued by the Partnership and owed to CVR Energy and its affiliates of $5.5 million at December 31, 2019. The Partnership had a receivable of $1.5 million at September 30, 2020 with these entities, which is netted against other intercompany transactions and included within Accounts payable to affiliates. See Note 14 (“Related Party Transactions”) for additional discussion.

Long-Term Debt

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

Long-Term Debt

(9) Long-Term Debt

Long-term debt consists of the following:


(in thousands)	September 30, 2020		December 31, 2019
9.25% Senior Secured Notes, due June 2023 (1)	$	645,000	$	645,000
6.50% Senior Notes, due April 2021, net of current portion (2)	—		2,240

Unamortized discount and debt issuance costs	(12,038)		(14,834)
Total long-term debt, net of current portion	632,962		632,406
Current portion of long-term debt (3)	2,240		—
Total long-term debt, including current portion	$	635,202	$	632,406

(1)The estimated fair value of long-term debt outstanding was approximately $596.6 million and $673.8 million as of September 30, 2020 and December 31, 2019, respectively.

(2)The 6.50% Notes, due April 2021, mature within 12 months, and, therefore, the outstanding balance of $2.2 million has been classified as short-term debt as of September 30, 2020.

(3)Amounts reported in Other current liabilities.

Credit Facility



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of September 30, 2020		Outstanding Letters of Credit		Available Capacity as of September 30, 2020		Maturity Date
ABL Credit Agreement (4)(5)	$	25,462	$	—	$	—	$	25,462	September 30, 2022

(4)Through December 31, 2020, loans under the Partnership’s ABL Credit Agreement (the “ABL Credit Agreement”, formerly referred to as the “AB Credit Facility”) bear interest at an annual rate equal to (i) 2.00% plus LIBOR or (ii) 1.00% plus a base rate. Thereafter, loans

will bear interest (i) at such rates if our quarterly excess availability is greater than 50% and (ii) (a) 2.50% plus LIBOR or (b) 1.50% plus a base rate, otherwise.

(5)The ABL Credit Agreement was amended on September 29, 2020 to, among other things, reduce the commitments thereunder to $35 million and extend the maturity date to September 30, 2022. Deferred financing costs of $0.4 million were capitalized related to this amendment and will be amortized from Prepaid expenses and other current assets and Other long-term assets over the remaining term of the ABL Credit Agreement.

Covenant Compliance

The Partnership and its subsidiaries were in compliance with all covenants under their respective debt instruments as of September 30, 2020.

Revenue

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

Revenue

(10) Revenue

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


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Ammonia	$	12,995	$	11,110	$	63,906	$	74,416
UAN	51,042		61,970		153,350		199,576
Urea products	3,385		4,575		10,453		14,251
Net sales, exclusive of freight and other	67,422		77,655		227,709		288,243
Freight revenue	9,545		8,752		24,222		23,909
Other revenue	2,515		2,175		7,723		5,963
Net sales	$	79,482	$	88,582	$	259,654	$	318,115

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 September 30, 2020, the Partnership had approximately $7.3 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately

$1.3 million of these performance obligations as revenue by the end of 2020, an additional $3.5 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 nitrogen fertilizer sales contracts requiring customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Contracts requiring prepayment are generally short-term in nature and, as discussed above, revenue is recognized at the point in time in which the customer obtains control of the product.

A summary of the deferred revenue activity for the nine months ended September 30, 2020 is presented below:


(in thousands)
Balance at December 31, 2019	$	27,841
Add:
New prepay contracts entered into during the period (1)	27,857
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(27,032)
Revenue recognized related to contracts entered into during the period	(16,596)
Other changes	(464)
Balance at September 30, 2020	$	11,606

(1) Includes $26.0 million where payment associated with prepaid contracts was collected as of September 30, 2020.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

Share-Based Compensation

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

Share-Based Compensation

(11) Share-Based Compensation

A summary of compensation expense for the three and nine months ended September 30, 2020 and 2019 is presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Phantom Units	$	144	$	544	$	(54)	$	2,089
Other Awards (1)	(96)		208		(67)		881
Total share-based compensation expense	$	48	$	752	$	(121)	$	2,970

(1)Other awards include the allocation of compensation expense for certain employees of CVR Energy and certain of its subsidiaries who perform services for the Partnership under the services agreement with CVR Energy and the Limited Partnership Agreement, respectively, and participate in equity compensation plans of CVR Partners’ affiliates.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(12) Commitments and Contingencies There have been no material changes in the Partnership’s commitments and contingencies disclosed in the 2019 Form 10-K. In the ordinary course of business, the Partnership may become party to lawsuits, administrative proceedings, and governmental investigations, including environmental, regulatory, and other matters. The outcome of these matters cannot always be predicted accurately, but the Partnership accrues liabilities for these matters if the Partnership has determined that it is probable a loss has been incurred and the loss can be reasonably estimated. While it is not possible to predict the outcome of such proceedings, if one or more of them were decided against us, the Partnership believes there would be no material impact on its consolidated financial statements. The Partnership continues to monitor its contractual arrangements and customer, vendor, and supplier relationships to determine whether and to what extent, if any, the impacts of the COVID-19 pandemic or recent price volatility will impair or excuse the performance of the Partnership or its subsidiaries or their customers, vendors, or suppliers under existing agreements. As of September 30, 2020, the Partnership had not experienced a material financial impact from any actual or threatened impairment of or excuse in its or others’ performance under such agreements.

Supplemental Cash Flow Information

9 Months Ended

Sep. 30, 2020

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(13) Supplemental Cash Flow Information

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


	Nine Months Ended September 30,
(in thousands)	2020		2019
Supplemental disclosures:
Cash paid for interest	$	30,058	$	30,102
Cash paid for income taxes, net of refunds	73		—
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,049		3,069
Operating cash flows from finance leases	5		17
Financing cash flows from finance leases	75		297
Non-cash investing activities:
Change in capital expenditures included in accounts payable	(1,411)		2,087

Related Party Transactions

9 Months Ended

Sep. 30, 2020

Related Party Transactions

(14) Related Party Transactions

Effective January 1, 2020, the Partnership entered into a new Coffeyville Master Service Agreement (the “Coffeyville MSA”) between Coffeyville Resources Nitrogen Fertilizer LLC (“CRNF”) and Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy (“CRRM”), and a new Corporate Master Service Agreement (the “Corporate MSA”) between CVR Services and certain of its affiliates, including CVR GP and the Partnership and its subsidiaries. For a description of these agreements, see Note 9 (“Related Party Transactions”) in Part II, Item 8 of the 2019 Form 10-K.

Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2020 and 2019 is summarized below.

Related Party Activity


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Sales to related parties (1)	$	107	$	113	$	989	$	115
Purchases from related parties (2)	5,025		7,299		16,289		24,198


	September 30, 2020	December 31, 2019
Prepaid expenses (3)	—	249
Due (from) to related parties (4)	(767)	7,826

(1)Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to CRRM under the Coffeyville MSA.

(2)Purchases from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses, consist primarily of pet coke and hydrogen purchased from CRRM under the Coffeyville MSA.

(3)Prepaid expenses, included in Prepaid expenses and other current assets, are amounts paid for feedstocks and services provided by CRRM under the Coffeyville MSA.

(4)Due (from) to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts to be received or payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and Corporate MSA.

Property Exchange

On October 22, 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 CRRM with an equal number of parcels owned by CRNF, all located in Coffeyville, Kansas (the “Property Exchange”). On February 19, 2020, CRRM and CRNF 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 resulted in a net reduction to the Partnership’s partners’ capital of approximately $0.1 million.

Distributions to CVR Partners’ Unitholders

Distributions, if any, including the payment, amount, and timing thereof, are subject to change at the discretion of the Board. There were no distributions declared or paid by the Partnership during the nine months ended September 30, 2020 related to the fourth quarter of 2019 or first and second quarters of 2020, and no distributions were declared for the third quarter of 2020.

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 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

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2019 audited consolidated financial statements and notes thereto included in the 2019 Form 10-K. In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary for fair presentation of the financial position and results of operations of the Partnership for the periods presented. Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain reclassifications have been made within the condensed consolidated balance sheets as of December 31, 2019 and the condensed consolidated statements of operations for the three and nine months ended September 30, 2019. Catalyst inventory with a value of $5.6 million as of December 31, 2019 was reclassified in the first quarter of 2020 to Other long-term assets to conform to current presentation. The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2020 or any other interim or annual period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements - Adoption of Credit Losses Standard In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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 with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Fair Value Measurement Standard 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 with no material impact on the Partnership’s disclosures. Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740). The ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and modifies other areas of the topic to clarify the application of GAAP. Certain amendments within the standard are required to be applied on a retrospective basis and others on a prospective basis. This standard is effective for the Partnership beginning January 1, 2021, with early adoption permitted. The Partnership is evaluating the effect of adopting this new accounting guidance on its consolidated financial statements, but does not currently expect adoption will have a material impact on the Partnership’s consolidated financial position or results of operations. The Partnership does not intend to early adopt this ASU. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This ASU was issued because, by the end of 2021, banks will no longer be required to report information that is used to determine London Interbank Offered Rate (“LIBOR”), which is used globally by all types of entities. As a result, LIBOR could be discontinued, as well as other interest rates used globally. ASU 2020-04 provides companies with optional expedients for contract modifications under Topics 310, 470, 842, and 815-15, excluded components of certain hedging relationships, fair value hedges, and cash flow hedges, as well as certain exceptions, which are intended to help ease the potential accounting burden associated with transitioning away from these reference rates. Companies can apply the ASU immediately. However, the guidance will only be available for a limited time (generally through December 31, 2022). The Partnership is currently evaluating the impact that adopting this new accounting standard will have on its consolidated financial statements and related disclosures.

Inventories (Tables)

9 Months Ended

Sep. 30, 2020

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Finished goods	$	16,157	$	17,612
Raw materials	146		243
Parts, supplies and other	29,610		30,441
Total inventories	$	45,913	$	48,296

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Abstract]

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

Property, plant and equipment consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Machinery and equipment	$	1,386,904	$	1,378,651
Buildings and improvements	17,598		17,221
Automotive equipment	16,608		16,691
Land and improvements	14,058		14,075


Construction in progress	11,667		5,198
Other	1,796		1,752
	1,448,631		1,433,588
Less: Accumulated depreciation and amortization	535,941		481,629
Total property, plant and equipment, net	$	912,690	$	951,959

Leases (Tables)

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

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 September 30, 2020 and December 31, 2019:


(in thousands)	September 30, 2020		December 31, 2019
Operating Leases:
ROU asset, net

Railcars	$	8,148	$	10,826
Real estate and other	3,136		2,581
Lease liability

Railcars	$	8,504	$	11,088
Real estate and other	916		288

Finance Leases:
ROU asset, net
Real estate and other	$	126	$	201
Lease liability
Real estate and other	$	130	$	205

Lease expense, terms, and discount rates

For the three and nine months ended September 30, 2020 and 2019, we recognized lease expense comprised of the following components:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Operating lease expense	$	1,000	$	1,023	$	3,144	$	3,069
Finance lease expense:
Amortization of ROU asset	$	25	$	25	$	75	$	297
Interest expense on lease liability	1		2		5		17

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities at September 30, 2020 and December 31, 2019:


	September 30, 2020		December 31, 2019
Weighted-average remaining lease term (years)
Operating Leases	3.1		3.4
Finance Leases	1.6		2.3
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	4.0	%	3.9	%

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 September 30, 2020:


(in thousands)	Operating Leases		Financing Leases
Remainder of 2020	$	970	$	27
2021	3,672		107
2022	3,236		—
2023	1,367		—
2024	684		—
Thereafter	263		—
Total lease payments	10,192		134
Less: imputed interest	(772)		(4)
Total lease liability	$	9,420	$	130

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 September 30, 2020:


(in thousands)	Operating Leases		Financing Leases
Remainder of 2020	$	970	$	27
2021	3,672		107
2022	3,236		—
2023	1,367		—
2024	684		—
Thereafter	263		—
Total lease payments	10,192		134
Less: imputed interest	(772)		(4)
Total lease liability	$	9,420	$	130

Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Other current liabilities

Other current liabilities consisted of the following:


(in thousands)	September 30, 2020		December 31, 2019
Accrued interest	$	17,469	$	2,518
Personnel accruals	5,083		8,187
Operating lease liabilities	3,299		3,523
Current portion of long-term debt	2,240		—
Sales incentives	1,085		1,614
Share-based compensation	381		5,011
Prepaid revenue contracts	157		277
Other accrued expenses and liabilities	2,715		2,913
Total other current liabilities	$	32,429	$	24,043

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt consists of the following:


(in thousands)	September 30, 2020		December 31, 2019
9.25% Senior Secured Notes, due June 2023 (1)	$	645,000	$	645,000
6.50% Senior Notes, due April 2021, net of current portion (2)	—		2,240

Unamortized discount and debt issuance costs	(12,038)		(14,834)
Total long-term debt, net of current portion	632,962		632,406
Current portion of long-term debt (3)	2,240		—
Total long-term debt, including current portion	$	635,202	$	632,406

(1)The estimated fair value of long-term debt outstanding was approximately $596.6 million and $673.8 million as of September 30, 2020 and December 31, 2019, respectively.

(2)The 6.50% Notes, due April 2021, mature within 12 months, and, therefore, the outstanding balance of $2.2 million has been classified as short-term debt as of September 30, 2020.

(3)Amounts reported in Other current liabilities.

Credit Facility



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of September 30, 2020		Outstanding Letters of Credit		Available Capacity as of September 30, 2020		Maturity Date
ABL Credit Agreement (4)(5)	$	25,462	$	—	$	—	$	25,462	September 30, 2022

will bear interest (i) at such rates if our quarterly excess availability is greater than 50% and (ii) (a) 2.50% plus LIBOR or (b) 1.50% plus a base rate, otherwise.

Revenue (Tables)

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

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


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Ammonia	$	12,995	$	11,110	$	63,906	$	74,416
UAN	51,042		61,970		153,350		199,576
Urea products	3,385		4,575		10,453		14,251
Net sales, exclusive of freight and other	67,422		77,655		227,709		288,243
Freight revenue	9,545		8,752		24,222		23,909
Other revenue	2,515		2,175		7,723		5,963
Net sales	$	79,482	$	88,582	$	259,654	$	318,115

Summary of deferred revenue activity

A summary of the deferred revenue activity for the nine months ended September 30, 2020 is presented below:


(in thousands)
Balance at December 31, 2019	$	27,841
Add:
New prepay contracts entered into during the period (1)	27,857
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(27,032)
Revenue recognized related to contracts entered into during the period	(16,596)
Other changes	(464)
Balance at September 30, 2020	$	11,606

(1) Includes $26.0 million where payment associated with prepaid contracts was collected as of September 30, 2020.

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

Schedule of share-based compensation expense

A summary of compensation expense for the three and nine months ended September 30, 2020 and 2019 is presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Phantom Units	$	144	$	544	$	(54)	$	2,089
Other Awards (1)	(96)		208		(67)		881
Total share-based compensation expense	$	48	$	752	$	(121)	$	2,970

Supplemental Cash Flow Information (Tables)

9 Months Ended

Sep. 30, 2020

Supplemental Cash Flow Elements [Abstract]

Schedule of cash flows related to income taxes, interest, leases, and capital expenditures included in accounts payable

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


	Nine Months Ended September 30,
(in thousands)	2020		2019
Supplemental disclosures:
Cash paid for interest	$	30,058	$	30,102
Cash paid for income taxes, net of refunds	73		—
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,049		3,069
Operating cash flows from finance leases	5		17
Financing cash flows from finance leases	75		297
Non-cash investing activities:
Change in capital expenditures included in accounts payable	(1,411)		2,087

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of related party transactions

Related Party Activity


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2020		2019		2020		2019
Sales to related parties (1)	$	107	$	113	$	989	$	115
Purchases from related parties (2)	5,025		7,299		16,289		24,198


	September 30, 2020	December 31, 2019
Prepaid expenses (3)	—	249
Due (from) to related parties (4)	(767)	7,826

(1)Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to CRRM under the Coffeyville MSA.

(3)Prepaid expenses, included in Prepaid expenses and other current assets, are amounts paid for feedstocks and services provided by CRRM under the Coffeyville MSA.

Schedule of distributions paid

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 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

Organization and Nature of Business (Details)		3 Months Ended	9 Months Ended
Organization and Nature of Business (Details)	Nov. 23, 2020 shares	Sep. 30, 2020 USD ($) manufacturing_facility $ / shares shares	Sep. 30, 2020 USD ($) manufacturing_facility $ / shares shares	May 06, 2020 USD ($)	Dec. 31, 2019 shares
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities \| manufacturing_facility		2	2
Common unitholders, outstanding (in units) \| shares		110,988,971	110,988,971		113,282,973
Percentage of limited partner interest held by the public			65.00%
Unit Repurchase Program, authorized amount \| $				$ 10,000,000
Common units repurchased on open market (in units) \| shares		1,403,784	2,294,002
Cost, inclusive of transaction costs, of repurchase of outstanding common units \| $		$ 1,300,000	$ 2,300,000
Average price per common unit (in dollars per unit) \| $ / shares		$ 0.94	$ 0.99
Amount remaining in authority under Unit Repurchase Program \| $		$ 7,700,000	$ 7,700,000
Subsequent Event \| Forecast
Formation of the Partnership, Organization and Nature of Business
Reverse Unit Split, conversion ratio	0.1
Common unitholders, outstanding (in units) \| shares	11,000,000
CVR Energy, Inc \| IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage		71.00%	71.00%
CVR Partners \| CVR Service
Formation of the Partnership, Organization and Nature of Business
Limited partner interest			35.00%
CVR Partners \| CVR GP
Formation of the Partnership, Organization and Nature of Business
General partner interest			100.00%

Basis of Presentation (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification from inventories	$ (45,913)		$ (48,296)
Reclassification to other long-term assets	$ 18,137		$ 20,067
Reclassification Adjustment \| Catalyst Inventory
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification from inventories		$ 5,600
Reclassification to other long-term assets		$ 5,600

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 16,157	$ 17,612
Raw materials	146	243
Parts, supplies and other	29,610	30,441
Total inventories	$ 45,913	$ 48,296

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,448,631	$ 1,433,588
Less: Accumulated depreciation and amortization	535,941	481,629
Total property, plant and equipment, net	912,690	951,959
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,386,904	1,378,651
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,598	17,221
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,608	16,691
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,058	14,075
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	11,667	5,198
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,796	$ 1,752

Goodwill (Details)	3 Months Ended			9 Months Ended
Goodwill (Details)	Sep. 30, 2020 USD ($)	Jun. 30, 2020 USD ($) product	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Goodwill [Line Items]
Goodwill	$ 0			$ 0		$ 40,969,000
Impairment of goodwill	$ 0	$ 41,000,000.0	$ 0	$ 40,969,000	$ 0
Coffeyville Facility
Goodwill [Line Items]
Goodwill						$ 41,000,000.0
Number of primary products that experienced significant pricing declines \| product		2

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jul. 31, 2020
Lessee, Lease, Description [Line Items]
Short-term lease expense	$ 0.1	$ 0.2	$ 0.3	$ 0.3
Minimum
Lessee, Lease, Description [Line Items]
Renewal term			1 year
Financing lease not yet commenced, amount expected to be capitalized at commencement					$ 20.0
Maximum
Lessee, Lease, Description [Line Items]
Renewal term			20 years
Financing lease not yet commenced, amount expected to be capitalized at commencement					$ 25.0

Leases - Balance Sheet Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating Leases:
Lease liability	$ 9,420
Finance Leases:
Lease liability	130
Railcars
Operating Leases:
ROU asset, net	8,148	$ 10,826
Lease liability	8,504	11,088
Real estate and other
Operating Leases:
ROU asset, net	3,136	2,581
Lease liability	916	288
Finance Leases:
ROU asset, net	126	201
Lease liability	$ 130	$ 205

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Leases - Lease Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease expense	$ 1,000	$ 1,023	$ 3,144	$ 3,069
Finance lease expense:
Amortization of ROU asset	25	25	75	297
Interest expense on lease liability	$ 1	$ 2	$ 5	$ 17

Leases - Lease Terms and Discount Rates (Details)	Sep. 30, 2020	Dec. 31, 2019
Weighted-average remaining lease term (years)
Operating Leases	3 years 1 month 6 days	3 years 4 months 24 days
Finance Leases	1 year 7 months 6 days	2 years 3 months 18 days
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	4.00%	3.90%

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Operating Leases
Remainder of 2020	$ 970
2021	3,672
2022	3,236
2023	1,367
2024	684
Thereafter	263
Total lease payments	10,192
Less: imputed interest	(772)
Total lease liability	9,420
Financing Leases
Remainder of 2020	27
2021	107
2022	0
2023	0
2024	0
Thereafter	0
Total lease payments	134
Less: imputed interest	(4)
Total lease liability	$ 130

Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued interest	$ 17,469	$ 2,518
Personnel accruals	5,083	8,187
Operating lease liabilities	$ 3,299	$ 3,523
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesCurrent	us-gaap:OtherLiabilitiesCurrent
Current portion of long-term debt	$ 2,240	$ 0
Sales incentives	1,085	1,614
Share-based compensation	381	5,011
Prepaid revenue contracts	157	277
Other accrued expenses and liabilities	2,715	2,913
Total other current liabilities	32,429	24,043
Other current liabilities, affiliate balances		$ 5,500
Receivable from affiliates	$ 1,500

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (12,038)	$ (14,834)
Total long-term debt, net of current portion	632,962	632,406
Current portion of long-term debt	2,240	0
Total long-term debt, including current portion	635,202	632,406
Estimated fair value of total long-term debt outstanding	596,600	673,800
Senior Notes \| 9.25% Senior Secured Notes, due June 2023
Debt Instrument [Line Items]
Total long-term debt, net of current portion, before debt issuance costs and discount	$ 645,000	645,000
Debt instrument, percentage rate	9.25%
Senior Notes \| 6.50% Senior Notes, due April 2021, net of current portion
Debt Instrument [Line Items]
Total long-term debt, net of current portion, before debt issuance costs and discount	$ 0	$ 2,240
Current portion of long-term debt	$ 2,200
Debt instrument, percentage rate	6.50%

Long-Term Debt - Credit Facilities Outstanding (Details) - Line of Credit - Revolving credit facility - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 29, 2020
ABL Credit Agreement
Line of Credit Facility [Line Items]
Total Available Borrowing Capacity	$ 25,462,000	$ 35,000,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 25,462,000
Deferred financing costs		$ 400,000
ABL Credit Agreement, Through December 31, 2020 \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
ABL Credit Agreement, Through December 31, 2020 \| Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Asset Based Credit Agreement, After December 31, 2020 \| LIBOR \| Quarterly Excess Availability Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
Asset Based Credit Agreement, After December 31, 2020 \| LIBOR \| Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.50%
Asset Based Credit Agreement, After December 31, 2020 \| Base Rate \| Quarterly Excess Availability Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Asset Based Credit Agreement, After December 31, 2020 \| Base Rate \| Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.50%

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Net sales	$ 79,482	$ 88,582	$ 259,654	$ 318,115
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	67,422	77,655	227,709	288,243
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	12,995	11,110	63,906	74,416
UAN
Disaggregation of Revenue [Line Items]
Net sales	51,042	61,970	153,350	199,576
Urea products
Disaggregation of Revenue [Line Items]
Net sales	3,385	4,575	10,453	14,251
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	9,545	8,752	24,222	23,909
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,515	$ 2,175	$ 7,723	$ 5,963

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue - Additional Information (Details)	9 Months Ended
Revenue - Additional Information (Details)	Sep. 30, 2020
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	15 days
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	30 days

Revenue - Remaining performance obligations (Details) $ in Millions	Sep. 30, 2020 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 7.3
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1.3
Remaining performance obligation, expected timing of satisfaction, period	3 months
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	$ 3.5
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	$ 2.5
Remaining performance obligation, expected timing of satisfaction, period

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020 USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 27,841
Add:
New prepay contracts entered into during the period	27,857
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(27,032)
Revenue recognized related to contracts entered into during the period	(16,596)
Other changes	(464)
Balance at end of period	11,606
Prepaid contracts, payment collected	$ 26,000

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-Based Compensation
Total share-based compensation expense	$ 48	$ 752	$ (121)	$ 2,970
Phantom Units
Share-Based Compensation
Total share-based compensation expense	144	544	(54)	2,089
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ (96)	$ 208	$ (67)	$ 881

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Supplemental disclosures:
Cash paid for interest	$ 30,058	$ 30,102
Cash paid for income taxes, net of refunds	73	0
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,049	3,069
Operating cash flows from finance leases	5	17
Financing cash flows from finance leases	75	297
Non-cash investing activities:
Change in capital expenditures included in accounts payable	$ (1,411)	$ 2,087

Related Party Transactions - Related Party Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Related Party Transactions [Abstract]
Sales to related parties	$ 107	$ 113	$ 989	$ 115
Purchases from related parties	5,025	$ 7,299	16,289	$ 24,198
Related Party Transaction [Line Items]
Prepaid expenses	3,324		3,324		$ 5,406
Due (from) to related parties	(767)		(767)		7,826
Related Parties
Related Party Transaction [Line Items]
Prepaid expenses	$ 0		$ 0		$ 249

Related Party Transactions - Property Exchange (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 19, 2020	Mar. 31, 2020
Related Party Transactions [Abstract]
Property exchange, net reduction to partners' capital	$ 100	$ 116

Related Party Transactions - Distributions Paid (Details) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 11, 2019	Aug. 12, 2019	May 13, 2019	Mar. 11, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Distribution Made to Limited Partner [Line Items]
Distributions declared per common unit (in dollars per unit)					$ 0	$ 0.14	$ 0	$ 0.33
Distribution Per Common Unit (in dollars per unit)	$ 0.07	$ 0.14	$ 0.07	$ 0.12			$ 0		$ 0.40
Distributions Paid	$ 7,930	$ 15,860	$ 7,929	$ 13,594					$ 45,313
CVR Energy
Distribution Made to Limited Partner [Line Items]
Distributions Paid	2,724	5,449	2,724	4,670					15,567
Public Unitholders
Distribution Made to Limited Partner [Line Items]
Distributions Paid	$ 5,205	$ 10,411	$ 5,205	$ 8,924					$ 29,745