0001425292-22-000024 | 10-Q | XBRL Viewer

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Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2022	Jul. 29, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
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		10,569,637
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 156,312	$ 112,516
Accounts receivable	35,998	88,351
Inventories	85,402	52,270
Prepaid expenses and other current assets	5,659	9,108
Total current assets	283,371	262,245
Property, plant, and equipment, net	820,940	850,462
Other long-term assets	14,489	14,351
Total assets	1,118,800	1,127,058
Current liabilities:
Accounts payable	49,928	41,504
Accounts payable to affiliates	11,713	8,895
Deferred revenue	4,196	87,060
Other current liabilities	29,960	24,401
Total current liabilities	95,797	161,860
Long-term liabilities:
Long-term debt, net	546,558	610,642
Other long-term liabilities	15,259	12,358
Total long-term liabilities	561,817	623,000
Commitments and contingencies (See Note 11)
Partners’ capital:
Common unitholders, 10,569,637 and 10,681,332 units issued and outstanding at June 30, 2022 and December 31, 2021, respectively	461,185	342,197
General partner interest	1	1
Total partners’ capital	461,186	342,198
Total liabilities and partners’ capital	$ 1,118,800	$ 1,127,058

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - shares	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common unitholders, issued (in units)	10,569,637	10,681,332
Common unitholders, outstanding (in units)	10,569,637	10,681,332

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Net sales	$ 244,000	$ 138,025	$ 466,874	$ 198,945
Operating costs and expenses:
Cost of materials and other	40,984	26,094	71,230	43,860
Direct operating expenses (exclusive of depreciation and amortization)	48,767	53,291	109,084	90,366
Depreciation and amortization	21,220	21,119	40,686	35,242
Cost of sales	110,971	100,504	221,000	169,468
Selling, general and administrative expenses	7,008	6,802	15,752	12,692
Loss on asset disposal	93	405	267	477
Operating income	125,928	30,314	229,855	16,308
Other (expense) income:
Interest expense, net	(8,308)	(23,334)	(18,343)	(39,251)
Other income, net	81	40	108	4,598
Income (loss) before income tax expense	117,701	7,020	211,620	(18,345)
Income tax expense	119	0	377	19
Net income (loss)	$ 117,582	$ 7,020	$ 211,243	$ (18,364)
Basic earnings (loss) per unit (in dollars per unit)	$ 11.12	$ 0.66	$ 19.90	$ (1.72)
Diluted earnings (loss) per unit (in dollars per unit)	11.12	0.66	19.90	(1.72)
Distributions declared per common unit (in dollars per unit)	$ 2.26	$ 0	$ 7.50	$ 0
Weighted-average common units outstanding:
Basic (in units)	10,570	10,681	10,617	10,688
Diluted (in units)	10,570	10,681	10,617	10,688

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
Beginning balance (in units) at Dec. 31, 2020			10,705,710
Beginning balance at Dec. 31, 2020	$ 314,241	$ 1	$ 314,240
Increase (Decrease) in Partners' Capital
Repurchase of common units (in units)			(24,378)
Repurchase of common units	(529)		$ (529)
Net income (loss)	(25,384)		$ (25,384)
Ending balance (in units) at Mar. 31, 2021			10,681,332
Ending balance at Mar. 31, 2021	288,328	1	$ 288,327
Beginning balance (in units) at Dec. 31, 2020			10,705,710
Beginning balance at Dec. 31, 2020	314,241	1	$ 314,240
Increase (Decrease) in Partners' Capital
Net income (loss)	(18,364)
Ending balance (in units) at Jun. 30, 2021			10,681,332
Ending balance at Jun. 30, 2021	295,348	1	$ 295,347
Beginning balance (in units) at Mar. 31, 2021			10,681,332
Beginning balance at Mar. 31, 2021	288,328	1	$ 288,327
Increase (Decrease) in Partners' Capital
Net income (loss)	7,020		$ 7,020
Ending balance (in units) at Jun. 30, 2021			10,681,332
Ending balance at Jun. 30, 2021	295,348	1	$ 295,347
Beginning balance (in units) at Dec. 31, 2021			10,681,332
Beginning balance at Dec. 31, 2021	342,198	1	$ 342,197
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(20,394)		(20,394)
Cash distributions to common unitholders - Non-affiliates	(35,576)		$ (35,576)
Repurchase of common units (in units)			(111,695)
Repurchase of common units	(12,398)		$ (12,398)
Net income (loss)	93,661		$ 93,661
Ending balance (in units) at Mar. 31, 2022			10,569,637
Ending balance at Mar. 31, 2022	367,491	1	$ 367,490
Beginning balance (in units) at Dec. 31, 2021			10,681,332
Beginning balance at Dec. 31, 2021	342,198	1	$ 342,197
Increase (Decrease) in Partners' Capital
Net income (loss)	211,243
Ending balance (in units) at Jun. 30, 2022			10,569,637
Ending balance at Jun. 30, 2022	461,186	1	$ 461,185
Beginning balance (in units) at Mar. 31, 2022			10,569,637
Beginning balance at Mar. 31, 2022	367,491	1	$ 367,490
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(8,796)		(8,796)
Cash distributions to common unitholders - Non-affiliates	(15,091)		(15,091)
Net income (loss)	117,582		$ 117,582
Ending balance (in units) at Jun. 30, 2022			10,569,637
Ending balance at Jun. 30, 2022	$ 461,186	$ 1	$ 461,185

- 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 - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income (loss)	$ 211,243	$ (18,364)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	40,686	35,242
Share-based compensation	11,353	9,971
Loss on extinguishment of debt	628	7,763
Other adjustments	958	2,808
Change in assets and liabilities:
Current assets and liabilities	(48,892)	(15,852)
Non-current assets and liabilities	(365)	1,411
Net cash provided by operating activities	215,611	22,979
Cash flows from investing activities:
Capital expenditures	(13,771)	(5,386)
Proceeds from sale of assets	41	42
Net cash used in investing activities	(13,730)	(5,344)
Cash flows from financing activities:
Repurchase of common units	(12,398)	(529)
Proceeds from issuance of senior secured notes	0	550,000
Principal payments on senior secured notes	(65,000)	(552,240)
Cash distributions to common unitholders - Affiliates	(29,190)	0
Cash distributions to common unitholders - Non-affiliates	(50,667)	0
Payment of deferred financing costs	(830)	(2,554)
Other financing activities	0	(52)
Net cash used in financing activities	(158,085)	(5,375)
Net increase in cash and cash equivalents	43,796	12,260
Cash and cash equivalents, beginning of period	112,516	30,559
Cash and cash equivalents, end of period	$ 156,312	$ 42,819

Organization and Nature of Business	6 Months Ended
Organization and Nature of Business	Jun. 30, 2022
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, one located in Coffeyville, Kansas operated by our wholly owned subsidiary, Coffeyville Resources Nitrogen Fertilizers, LLC (“CRNF”) (the “Coffeyville Facility”) and one located in East Dubuque, Illinois operated by our wholly owned subsidiary, East Dubuque Nitrogen Fertilizers, LLC (“EDNF”) (the “East Dubuque Facility”). Both facilities manufacture ammonia and are able to further upgrade such ammonia 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. Interest Holders As of June 30, 2022, public common unitholders held approximately 63% of the Partnership’s outstanding limited partner interests; CVR Services, LLC (“CVR Services”), a wholly owned subsidiary of CVR Energy, held approximately 37% 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 June 30, 2022, Icahn Enterprises L.P. and its affiliates owned approximately 71% of the common stock of CVR Energy. Unit Repurchase Program On May 6, 2020, the board of directors of the Partnership’s general partner (the “Board”), on behalf of the Partnership, authorized a unit repurchase program (the “Unit Repurchase Program”), which was increased on February 22, 2021. The Unit Repurchase Program, as increased, authorized the Partnership to repurchase up to $20 million of the Partnership’s common units. During the three months ended June 30, 2022 and 2021, the Partnership did not repurchase any common units. During the six months ended June 30, 2022 and 2021, the Partnership repurchased 111,695 and 24,378 common units, respectively, on the open market in accordance with a repurchase agreement under Rules 10b5-1 and 10b-18 of the Securities Exchange Act of 1934, as amended, at a cost of $12.4 million and $0.5 million, respectively, exclusive of transaction costs, or an average price of $110.98 and $21.69 per common unit, respectively. As of June 30, 2022, the Partnership, considering all repurchases made since inception of the Unit Repurchase Program, had a nominal amount in authority remaining under the Unit Repurchase Program. This Unit Repurchase Program does not obligate the Partnership to repurchase 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 among 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, 2021 (the “2021 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	6 Months Ended
Basis of Presentation	Jun. 30, 2022
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 (“SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2021 audited consolidated financial statements and notes thereto included in the 2021 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 financial statements for prior periods to conform with 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, 2022 or any other interim or annual period.

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. This guidance applies to contracts, hedging relationships and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) and other interbank offered rates. The guidance is effective beginning on March 12, 2020 through the sunset date of Topic 848, which is currently expected to occur on December 31, 2022. The Partnership has not utilized any of the optional expedients or exceptions available under this guidance and will continue to assess whether this guidance is applicable throughout the effective period.

- 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

6 Months Ended

Jun. 30, 2022

Inventory Disclosure [Abstract]

Inventories

(4) Inventories

Inventories consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Finished goods	$	38,930	$	17,141
Raw materials	1,803		833
Parts, supplies and other	44,669		34,296
Total inventories	$	85,402	$	52,270

Property, Plant and Equipment

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(5) Property, Plant and Equipment

Property, plant and equipment consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Machinery and equipment	$	1,413,757	$	1,410,203
Buildings and improvements	17,598		17,598
Automotive equipment	16,403		16,433
Land and improvements	14,604		14,199


Construction in progress	23,889		14,167
Other	1,914		2,221
	1,488,165		1,474,821
Less: Accumulated depreciation and amortization	(667,225)		(624,359)
Total property, plant and equipment, net	$	820,940	$	850,462

During the six months ended June 30, 2022, the Partnership had not identified the existence of an impairment indicator for our long-lived asset groups as outlined under Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment.

Leases

6 Months Ended

Jun. 30, 2022

Leases [Abstract]

Leases

(6) Leases

Lease Overview

We lease railcars and certain facilities to support the Partnership’s operations. Most of our leases include one or more renewal options to extend the lease term from one to 20 years or more, which can be exercised 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 June 30, 2022 and December 31, 2021

The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
(in thousands)	Operating Leases		Finance Leases		Operating Leases		Finance Leases
ROU asset, net

Railcars	$	4,152	$	—	$	4,570	$	—
Real estate and other	2,565		—		2,755		34
Lease liability

Railcars	4,152		—		4,570		—
Real estate and other	562		—		665		—

Lease Expense Summary for the Three and Six Months Ended June 30, 2022 and 2021

We recognize lease expense on a straight-line basis over the lease term and short-term lease expense within Direct operating expenses (exclusive of depreciation and amortization). For the three and six months ended June 30, 2022 and 2021, we recognized lease expense comprised of the following components:


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Operating lease expense	$	1,098	$	1,004	$	2,157	$	1,920
Finance lease expense:
Amortization of ROU asset	8		29		34		51
Interest expense on lease liability	—		—		—		1
Short-term lease expense	767		430		1,532		590

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 lease liabilities at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
	Operating Leases		Finance Leases		Operating Leases		Finance Leases
Weighted-average remaining lease term	2.6 years		0.0 years		2.1 years		0.0 years
Weighted-average discount rate	4.8	%	—	%	5.1	%	—	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum operating lease payments through maturity of the Partnership’s liabilities at June 30, 2022. There were no finance lease payments remaining at June 30, 2022.


(in thousands)	Operating Leases
Remainder of 2022	$	1,590
2023	1,621
2024	937
2025	522
2026	261
Thereafter	65
Total lease payments	4,996
Less: imputed interest	(282)
Total lease liability	$	4,714

On February 21, 2022, CRNF entered into the First Amendment to the On-Site Product Supply Agreement with Messer LLC (“Messer”), which amended the July 31, 2020 On-Site Product Supply Agreement (as amended, 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 CRNF is obligated to take as available and pay for, oxygen, nitrogen, and compressed dry air from Messer’s facility. This arrangement for CRNF’s purchase of oxygen, nitrogen, and dry air from Messer does not meet the definition of a lease under FASB ASC Topic 842, Leases (“Topic 842”), as CRNF 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, related equipment and infrastructure (“Oxygen Storage Vessel” or “Vessel”) to be used solely by the Coffeyville Facility. The arrangement for the use of the Oxygen Storage Vessel meets the definition of a lease under Topic 842, as CRNF 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 of approximately $25 million being capitalized upon lease commencement when the Vessel is placed in service.

Leases

(6) Leases

Lease Overview

Balance Sheet Summary as of June 30, 2022 and December 31, 2021

The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
(in thousands)	Operating Leases		Finance Leases		Operating Leases		Finance Leases
ROU asset, net

Railcars	$	4,152	$	—	$	4,570	$	—
Real estate and other	2,565		—		2,755		34
Lease liability

Railcars	4,152		—		4,570		—
Real estate and other	562		—		665		—

Lease Expense Summary for the Three and Six Months Ended June 30, 2022 and 2021


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Operating lease expense	$	1,098	$	1,004	$	2,157	$	1,920
Finance lease expense:
Amortization of ROU asset	8		29		34		51
Interest expense on lease liability	—		—		—		1
Short-term lease expense	767		430		1,532		590

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 lease liabilities at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
	Operating Leases		Finance Leases		Operating Leases		Finance Leases
Weighted-average remaining lease term	2.6 years		0.0 years		2.1 years		0.0 years
Weighted-average discount rate	4.8	%	—	%	5.1	%	—	%

Maturities of Lease Liabilities


(in thousands)	Operating Leases
Remainder of 2022	$	1,590
2023	1,621
2024	937
2025	522
2026	261
Thereafter	65
Total lease payments	4,996
Less: imputed interest	(282)
Total lease liability	$	4,714

Other Current Liabilities

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

Other Current Liabilities

(7) Other Current Liabilities

Other current liabilities consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Share-based compensation	$	10,605	$	5,888
Personnel accruals	5,915		7,920
Sales incentives	3,681		1,555
Accrued insurance	2,969		718
Operating lease liabilities	2,387		3,052
Accrued taxes other than income taxes	1,871		1,744
Accrued interest	1,404		1,654
Other accrued expenses and liabilities	1,128		1,870
Total other current liabilities	$	29,960	$	24,401

Long-Term Debt

6 Months Ended

Jun. 30, 2022

Debt Disclosure [Abstract]

Long-Term Debt

(8) Long-Term Debt

Long-term debt consists of the following:


(in thousands)	June 30, 2022		December 31, 2021
9.25% Senior Secured Notes, due June 2023 (1)	$	—	$	65,000
6.125% Senior Secured Notes, due June 2028 (1)	550,000		550,000

Unamortized discount and debt issuance costs (2)	(3,442)		(4,358)
Total long-term debt	$	546,558	$	610,642

(1)The $65 million outstanding balance of the 9.25% Senior Secured Notes, due June 2023 (the “2023 Notes”) was paid in full on February 22, 2022 at par, plus accrued and unpaid interest. The estimated fair value of the 2023 Notes was approximately $65.1 million as of December 31, 2021. The estimated fair value of the 6.125% Senior Secured Notes, due June 2028 (the “2028 Notes”) was approximately $486.6 million and $580.3 million as of June 30, 2022 and December 31, 2021, respectively. These estimates of fair value are a Level 2 measurement, as defined by ASC Topic 820 - Fair Value Measurements and Disclosures, as they were determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

(2)For the three and six months ended June 30, 2022, amortization of the discount on debt and amortization of deferred financing costs reported as Interest expense, net totaled approximately $0.1 million and $0.3 million, respectively, and for the three and six months ended June 30, 2021, Interest expense, net totaled approximately $1.0 million and $2.0 million, respectively.

Credit Agreements



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of June 30, 2022		Outstanding Letters of Credit		Available Capacity as of June 30, 2022		Maturity Date
ABL Credit Facility (1) (2)	$	35,000	$	—	$	—	$	35,000	September 30, 2024

(1)Beginning September 30, 2021, loans under the Partnership’s ABL Credit Facility bear interest at an annual rate equal to, at the option of the borrowers, (i) (a) 1.615% plus the daily simple Secured Overnight Financing Rate (“SOFR”) or (b) 0.615% plus a base rate, if our quarterly excess availability is greater than or equal to 75%, (ii) (a) 1.865% plus SOFR or (b) 0.865% plus a base rate, if our quarterly excess availability is greater than or equal to 50% but less than 75%, or (iii) (a) 2.115% plus SOFR or (b) 1.115% plus a base rate, otherwise.

(2)Amortization expense was $0.1 million and $0.1 million for the three and six months ended June 30, 2022, respectively, and $0.1 million and $0.2 million for the three and six months ended June 30, 2021, respectively.

9.25% Senior Secured Notes due June 2023

On February 22, 2022, the Partnership redeemed all of the outstanding 2023 Notes at par and settled accrued and unpaid interest of approximately $1.1 million through the date of redemption. As a result of this transaction, the Partnership recognized a loss on extinguishment of debt of $0.6 million, which includes the write-off of unamortized deferred financing costs and discount of $0.2 million and $0.4 million, respectively.

Covenant Compliance

The Partnership and its subsidiaries were in compliance with all covenants under their respective debt instruments as of June 30, 2022.

Revenue

6 Months Ended

Jun. 30, 2022

Revenue from Contract with Customer [Abstract]

Revenue

(9) Revenue

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


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Ammonia	$	60,942	$	32,097	$	102,953	$	41,630
UAN	159,399		87,585		319,006		125,647
Urea products	10,544		6,820		19,767		11,578
Net sales, exclusive of freight and other	230,885		126,502		441,726		178,855
Freight revenue	9,856		8,870		19,071		14,985
Other revenue	3,259		2,653		6,077		5,105
Net sales	$	244,000	$	138,025	$	466,874	$	198,945

Transaction Price Allocated to Remaining Performance Obligations

As of June 30, 2022, the Partnership had approximately $7.7 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately $3.6 million of these performance obligations as revenue by the end of 2022, an additional $3.9 million in 2023, and the remaining balance thereafter.

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 six months ended June 30, 2022 is presented below:


(in thousands)
Balance at December 31, 2021	$	87,060
Add:
New prepay contracts entered into during the period (1)	15,556
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(84,015)
Revenue recognized related to contracts entered into during the period	(13,668)
Other changes	(737)
Balance at June 30, 2022	$	4,196

(1) Includes $15.5 million where payment associated with prepaid contracts was collected as of June 30, 2022.

- 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 https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

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-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Share-Based Compensation

6 Months Ended

Jun. 30, 2022

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

(10) Share-Based Compensation

A summary of compensation expense for the three and six months ended June 30, 2022 and 2021 is presented below:


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Phantom Unit Awards	$	(2,259)	$	5,388	$	7,653	$	8,533
Other Awards (1)	1,538		991		3,700		1,438
Total share-based compensation expense	$	(721)	$	6,379	$	11,353	$	9,971

(1)Other awards include the allocation of compensation expense for certain employees of CVR Energy and its subsidiaries who perform services for the Partnership under the Corporate Master Services Agreement effective January 1, 2020, as amended on April 12, 2022, with certain subsidiaries of CVR Energy (as amended, the “Corporate MSA”) and the Limited Partnership Agreement and participate in equity compensation plans of CVR Energy.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies There have been no material changes in the Partnership’s commitments and contingencies disclosed in the 2021 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, the Russia-Ukraine conflict, the current global and domestic economic environment, or ongoing 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 June 30, 2022, 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

6 Months Ended

Jun. 30, 2022

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(12) Supplemental Cash Flow Information

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


	Six Months Ended June 30,
(in thousands)	2022		2021
Supplemental disclosures:
Cash paid for interest	$	18,113	$	32,872
Cash paid for income taxes, net of refunds	27		31
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	1,790		1,832
Operating cash flows from finance leases	—		1
Financing cash flows from finance leases	—		52
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	(109)		1,470

Related Party Transactions

6 Months Ended

Jun. 30, 2022

Related Party Transactions

(13) Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three and six months ended June 30, 2022 and 2021 is summarized below.

Related Party Activity


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Sales to related parties (1)	$	124	$	82	$	172	$	301
Purchases from related parties (2)	14,590		9,819		29,122		17,823


	June 30, 2022		December 31, 2021

Due to related parties (3)	$	7,612	$	3,580

(1)Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to Coffeyville Resources Refining & Marketing, LLC (“CRRM”) under the Master Service Agreement with CRNF (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)Due to related parties, included in Accounts payable to affiliates, consists primarily of amounts payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and the Corporate MSA.

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. The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2022 and 2021.


				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total
2021 - 4th Quarter	March 14, 2022	$	5.24	$	35,576	$	20,394	$	55,970
2022 - 1st Quarter	May 23, 2022	2.26		15,091		8,796		23,887


Total 2022 distributions		$	7.50	$	50,667	$	29,190	$	79,857



				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total


2021 - 2nd Quarter	August 23, 2021	$	1.72	$	11,678	$	6,694	$	18,372
2021 - 3rd Quarter	November 23, 2021	2.93		19,893		11,404		31,297
Total 2021 distributions		$	4.65	$	31,571	$	18,098	$	49,669

There were no distributions declared or paid by the Partnership related to the first quarter of 2021 and fourth quarter of 2020.

For the second quarter of 2022, the Partnership, upon approval by the Board on August 1, 2022, declared a distribution of $10.05 per common unit, or $106.2 million, which is payable August 22, 2022 to unitholders of record as of August 12, 2022. Of this amount, CVR Energy will receive approximately $39.1 million, with the remaining amount payable to public unitholders.

Basis of Presentation (Policies)	6 Months Ended
Basis of Presentation (Policies)	Jun. 30, 2022
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 (“SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2021 audited consolidated financial statements and notes thereto included in the 2021 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 financial statements for prior periods to conform with 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, 2022 or any other interim or annual period.
Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented	Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. This guidance applies to contracts, hedging relationships and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) and other interbank offered rates. The guidance is effective beginning on March 12, 2020 through the sunset date of Topic 848, which is currently expected to occur on December 31, 2022. The Partnership has not utilized any of the optional expedients or exceptions available under this guidance and will continue to assess whether this guidance is applicable throughout the effective period.

Inventories (Tables)

6 Months Ended

Jun. 30, 2022

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Finished goods	$	38,930	$	17,141
Raw materials	1,803		833
Parts, supplies and other	44,669		34,296
Total inventories	$	85,402	$	52,270

Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Summary of property, plant, and equipment

Property, plant and equipment consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Machinery and equipment	$	1,413,757	$	1,410,203
Buildings and improvements	17,598		17,598
Automotive equipment	16,403		16,433
Land and improvements	14,604		14,199


Construction in progress	23,889		14,167
Other	1,914		2,221
	1,488,165		1,474,821
Less: Accumulated depreciation and amortization	(667,225)		(624,359)
Total property, plant and equipment, net	$	820,940	$	850,462

Leases (Tables)

6 Months Ended

Jun. 30, 2022

Leases [Abstract]

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

The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
(in thousands)	Operating Leases		Finance Leases		Operating Leases		Finance Leases
ROU asset, net

Railcars	$	4,152	$	—	$	4,570	$	—
Real estate and other	2,565		—		2,755		34
Lease liability

Railcars	4,152		—		4,570		—
Real estate and other	562		—		665		—

Schedule of lease expense, terms, and discount rates

For the three and six months ended June 30, 2022 and 2021, we recognized lease expense comprised of the following components:


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Operating lease expense	$	1,098	$	1,004	$	2,157	$	1,920
Finance lease expense:
Amortization of ROU asset	8		29		34		51
Interest expense on lease liability	—		—		—		1
Short-term lease expense	767		430		1,532		590

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and lease liabilities at June 30, 2022 and December 31, 2021:


	June 30, 2022				December 31, 2021
	Operating Leases		Finance Leases		Operating Leases		Finance Leases
Weighted-average remaining lease term	2.6 years		0.0 years		2.1 years		0.0 years
Weighted-average discount rate	4.8	%	—	%	5.1	%	—	%

Summary of remaining minimum lease payments for operating leases


(in thousands)	Operating Leases
Remainder of 2022	$	1,590
2023	1,621
2024	937
2025	522
2026	261
Thereafter	65
Total lease payments	4,996
Less: imputed interest	(282)
Total lease liability	$	4,714

Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

Summary of other current liabilities

Other current liabilities consisted of the following:


(in thousands)	June 30, 2022		December 31, 2021
Share-based compensation	$	10,605	$	5,888
Personnel accruals	5,915		7,920
Sales incentives	3,681		1,555
Accrued insurance	2,969		718
Operating lease liabilities	2,387		3,052
Accrued taxes other than income taxes	1,871		1,744
Accrued interest	1,404		1,654
Other accrued expenses and liabilities	1,128		1,870
Total other current liabilities	$	29,960	$	24,401

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2022

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt consists of the following:


(in thousands)	June 30, 2022		December 31, 2021
9.25% Senior Secured Notes, due June 2023 (1)	$	—	$	65,000
6.125% Senior Secured Notes, due June 2028 (1)	550,000		550,000

Unamortized discount and debt issuance costs (2)	(3,442)		(4,358)
Total long-term debt	$	546,558	$	610,642

Credit Agreements



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of June 30, 2022		Outstanding Letters of Credit		Available Capacity as of June 30, 2022		Maturity Date
ABL Credit Facility (1) (2)	$	35,000	$	—	$	—	$	35,000	September 30, 2024

Revenue (Tables)

6 Months Ended

Jun. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of disaggregation of revenue

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


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Ammonia	$	60,942	$	32,097	$	102,953	$	41,630
UAN	159,399		87,585		319,006		125,647
Urea products	10,544		6,820		19,767		11,578
Net sales, exclusive of freight and other	230,885		126,502		441,726		178,855
Freight revenue	9,856		8,870		19,071		14,985
Other revenue	3,259		2,653		6,077		5,105
Net sales	$	244,000	$	138,025	$	466,874	$	198,945

Summary of deferred revenue activity

A summary of the deferred revenue activity for the six months ended June 30, 2022 is presented below:


(in thousands)
Balance at December 31, 2021	$	87,060
Add:
New prepay contracts entered into during the period (1)	15,556
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(84,015)
Revenue recognized related to contracts entered into during the period	(13,668)
Other changes	(737)
Balance at June 30, 2022	$	4,196

(1) Includes $15.5 million where payment associated with prepaid contracts was collected as of June 30, 2022.

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of share-based compensation expense

A summary of compensation expense for the three and six months ended June 30, 2022 and 2021 is presented below:


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Phantom Unit Awards	$	(2,259)	$	5,388	$	7,653	$	8,533
Other Awards (1)	1,538		991		3,700		1,438
Total share-based compensation expense	$	(721)	$	6,379	$	11,353	$	9,971

Supplemental Cash Flow Information (Tables)

6 Months Ended

Jun. 30, 2022

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 and deferred financing costs included in accounts payable are as follows:


	Six Months Ended June 30,
(in thousands)	2022		2021
Supplemental disclosures:
Cash paid for interest	$	18,113	$	32,872
Cash paid for income taxes, net of refunds	27		31
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	1,790		1,832
Operating cash flows from finance leases	—		1
Financing cash flows from finance leases	—		52
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	(109)		1,470

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2022

Schedule of related party transactions

Activity associated with the Partnership’s related party arrangements for the three and six months ended June 30, 2022 and 2021 is summarized below.

Related Party Activity


	Three Months Ended June 30,				Six Months Ended June 30,
(in thousands)	2022		2021		2022		2021
Sales to related parties (1)	$	124	$	82	$	172	$	301
Purchases from related parties (2)	14,590		9,819		29,122		17,823


	June 30, 2022		December 31, 2021

Due to related parties (3)	$	7,612	$	3,580

Summary of distributions paid

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2022 and 2021.


				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total
2021 - 4th Quarter	March 14, 2022	$	5.24	$	35,576	$	20,394	$	55,970
2022 - 1st Quarter	May 23, 2022	2.26		15,091		8,796		23,887


Total 2022 distributions		$	7.50	$	50,667	$	29,190	$	79,857



				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total


2021 - 2nd Quarter	August 23, 2021	$	1.72	$	11,678	$	6,694	$	18,372
2021 - 3rd Quarter	November 23, 2021	2.93		19,893		11,404		31,297
Total 2021 distributions		$	4.65	$	31,571	$	18,098	$	49,669

Organization and Nature of Business (Details) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($) manufacturing_facility shares	Jun. 30, 2021 shares	Jun. 30, 2022 USD ($) manufacturing_facility $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities \| manufacturing_facility	2		2
Percentage of limited partner interest held by the public			63.00%
Unit Repurchase Program, authorized amount	$ 20.0		$ 20.0
Common units repurchased on open market (in units) \| shares	0	0	111,695	24,378
Cost, inclusive of transaction costs, of repurchase of outstanding common units			$ 12.4	$ 0.5
Average price per common unit (in dollars per unit) \| $ / shares			$ 110.98	$ 21.69
Amount remaining in authority under Unit Repurchase Program	$ 0.0		$ 0.0
CVR Energy, Inc \| IEP Energy LLC
Schedule of Partners' Capital [Line Items]
Aggregate ownership percentage	71.00%		71.00%
CVR Partners \| CVR Services
Schedule of Partners' Capital [Line Items]
Limited partner interest			37.00%
CVR Partners \| CVR GP
Schedule of Partners' Capital [Line Items]
General partner interest			100.00%

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 38,930	$ 17,141
Raw materials	1,803	833
Parts, supplies and other	44,669	34,296
Total inventories	$ 85,402	$ 52,270

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,488,165	$ 1,474,821
Less: Accumulated depreciation and amortization	(667,225)	(624,359)
Total property, plant and equipment, net	820,940	850,462
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,413,757	1,410,203
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,598	17,598
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,403	16,433
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,604	14,199
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	23,889	14,167
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,914	$ 2,221

Leases - Additional Information (Details) $ in Millions	6 Months Ended
Leases - Additional Information (Details) $ in Millions	Jun. 30, 2022 USD ($) option
Lessee, Lease, Description [Line Items]
Number of options to extend the lease term \| option	1
Financing lease not yet commenced, amount expected to be capitalized at commencement \| $	$ 25
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	20 years

Leases - Balance Sheet Summary (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Operating Leases
Lease liability	$ 4,714
Railcars
Operating Leases
ROU asset, net	4,152	$ 4,570
Lease liability	4,152	4,570
Finance Leases
ROU asset, net	0	0
Lease liability	0	0
Real estate and other
Operating Leases
ROU asset, net	2,565	2,755
Lease liability	562	665
Finance Leases
ROU asset, net	0	34
Lease liability	$ 0	$ 0

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Leases - Lease Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases [Abstract]
Operating lease expense	$ 1,098	$ 1,004	$ 2,157	$ 1,920
Finance lease expense:
Amortization of ROU asset	8	29	34	51
Interest expense on lease liability	0	0	0	1
Short-term lease expense	$ 767	$ 430	$ 1,532	$ 590

Leases - Lease Terms and Discount Rates (Details)	Jun. 30, 2022	Dec. 31, 2021
Weighted-average remaining lease term
Operating Leases	2 years 7 months 6 days	2 years 1 month 6 days
Finance Leases	0 years	0 years
Weighted-average discount rate
Operating Leases	4.80%	5.10%
Finance Leases	0.00%	0.00%

Leases - Remaining Minimum Lease Payments (Details)	Jun. 30, 2022 USD ($)
Leases [Abstract]
Finance lease payments remaining	$ 0
Operating Leases
Remainder of 2022	1,590,000
2023	1,621,000
2024	937,000
2025	522,000
2026	261,000
Thereafter	65,000
Total lease payments	4,996,000
Less: imputed interest	(282,000)
Total lease liability	$ 4,714,000

Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Share-based compensation	$ 10,605	$ 5,888
Personnel accruals	5,915	7,920
Sales incentives	3,681	1,555
Accrued insurance	2,969	718
Operating lease liabilities	2,387	3,052
Accrued taxes other than income taxes	1,871	1,744
Accrued interest	1,404	1,654
Other accrued expenses and liabilities	1,128	1,870
Total other current liabilities	$ 29,960	$ 24,401
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total other current liabilities	Total other current liabilities

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (3,442)		$ (3,442)		$ (4,358)
Total long-term debt	546,558		546,558		610,642
9.25% Senior Secured Notes, due June 2023 \| Level 2
Debt Instrument [Line Items]
Estimated fair value of total long-term debt outstanding					65,100
6.125% Senior Secured Notes, due June 2028 \| Level 2
Debt Instrument [Line Items]
Estimated fair value of total long-term debt outstanding	486,600		486,600		580,300
Senior Notes
Debt Instrument [Line Items]
Amortization of deferred financing costs	$ 100	$ 1,000	$ 300	$ 2,000
Senior Notes \| 9.25% Senior Secured Notes, due June 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%		9.25%
Total long-term debt, net of current portion, before debt issuance costs and discount	$ 0		$ 0		65,000
Senior Notes \| 6.125% Senior Secured Notes, due June 2028
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.125%		6.125%
Total long-term debt, net of current portion, before debt issuance costs and discount	$ 550,000		$ 550,000		$ 550,000

Long-Term Debt - Credit Facilities Outstanding (Details) - ABL Credit Agreement - Line of Credit - Revolving Credit Facility - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022
Line of Credit Facility [Line Items]
Total Available Borrowing Capacity	$ 35,000		$ 35,000		$ 35,000
Amount Borrowed	0		0		0
Outstanding Letters of Credit	0		0		0
Available Capacity	35,000		35,000		$ 35,000
Amortization expense	$ 100	$ 100	$ 100	$ 200
SOFR \| Quarterly Excess Availability Greater Than 75%
Line of Credit Facility [Line Items]
Basis spread on variable rate					1.615%
SOFR \| Quarterly Excess Availability Greater Than 50% But Less Than 75%
Line of Credit Facility [Line Items]
Basis spread on variable rate					1.865%
SOFR \| Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate					2.115%
Base Rate \| Quarterly Excess Availability Greater Than 75%
Line of Credit Facility [Line Items]
Basis spread on variable rate					0.615%
Base Rate \| Quarterly Excess Availability Greater Than 50% But Less Than 75%
Line of Credit Facility [Line Items]
Basis spread on variable rate					0.865%
Base Rate \| Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate					1.115%

Long-Term Debt - Additional Information (Details) - USD ($) $ in Thousands		6 Months Ended
	Feb. 22, 2022	Jun. 30, 2022	Jun. 30, 2021
Debt Instrument [Line Items]
Payment for redemption of debt		$ 65,000	$ 552,240
Loss on extinguishment of debt		628	$ 7,763
9.25% Senior Secured Notes, due June 2023 \| Senior Notes
Debt Instrument [Line Items]
Payment for redemption of debt	$ 1,100
Deferred financing costs		200
Unamortized discount		$ 400

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 244,000	$ 138,025	$ 466,874	$ 198,945
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	230,885	126,502	441,726	178,855
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	60,942	32,097	102,953	41,630
UAN
Disaggregation of Revenue [Line Items]
Net sales	159,399	87,585	319,006	125,647
Urea products
Disaggregation of Revenue [Line Items]
Net sales	10,544	6,820	19,767	11,578
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	9,856	8,870	19,071	14,985
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 3,259	$ 2,653	$ 6,077	$ 5,105

- 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
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue - Remaining performance obligations (Details) $ in Millions	Jun. 30, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 7.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3.6
Remaining performance obligation, expected timing of satisfaction, period	6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3.9
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 0.2
Remaining performance obligation, expected timing of satisfaction, period

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 87,060
Add:
New prepay contracts entered into during the period	15,556
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(84,015)
Revenue recognized related to contracts entered into during the period	(13,668)
Other changes	(737)
Balance at end of period	4,196
Prepaid contracts, payment collected	$ 15,500

Share-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Share-Based Compensation (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-Based Compensation
Total share-based compensation expense	$ (721)	$ 6,379	$ 11,353	$ 9,971
Phantom Unit Awards
Share-Based Compensation
Total share-based compensation expense	(2,259)	5,388	7,653	8,533
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ 1,538	$ 991	$ 3,700	$ 1,438

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Supplemental disclosures:
Cash paid for interest	$ 18,113	$ 32,872
Cash paid for income taxes, net of refunds	27	31
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	1,790	1,832
Operating cash flows from finance leases	0	1
Financing cash flows from finance leases	0	52
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	$ (109)	$ 1,470

Related Party Transactions - Related Party Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transactions [Abstract]
Sales to related parties	$ 124	$ 82	$ 172	$ 301
Purchases from related parties	14,590	$ 9,819	29,122	$ 17,823
Due to related parties	$ 7,612		$ 7,612		$ 3,580

- Definition

Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

- Definition

Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

Related Party Transactions - Summary of Distributions Paid (Details) - USD ($) $ / shares in Units, $ in Thousands					6 Months Ended	12 Months Ended
	May 23, 2022	Mar. 14, 2022	Nov. 23, 2021	Aug. 23, 2021	Jun. 30, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Distributions paid per common unit (in dollars per unit)	$ 2.26	$ 5.24	$ 2.93	$ 1.72	$ 7.50	$ 4.65
Distributions paid	$ 23,887	$ 55,970	$ 31,297	$ 18,372	$ 79,857	$ 49,669
CVR Energy, Inc
Related Party Transaction [Line Items]
Distributions paid	8,796	20,394	11,404	6,694	29,190	18,098
Common Units
Related Party Transaction [Line Items]
Distributions paid	$ 15,091	$ 35,576	$ 19,893	$ 11,678	$ 50,667	$ 31,571

Related Party Transactions - Distributions (Details) - USD ($) $ / shares in Units, $ in Millions							3 Months Ended			6 Months Ended		12 Months Ended
	Aug. 12, 2022	Aug. 01, 2022	May 23, 2022	Mar. 14, 2022	Nov. 23, 2021	Aug. 23, 2021	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Distributions declared per common unit (in dollars per unit)							$ 2.26	$ 0		$ 7.50	$ 0
Distributions paid per common unit (in dollars per unit)			$ 2.26	$ 5.24	$ 2.93	$ 1.72				$ 7.50		$ 4.65
Subsequent Event
Related Party Transaction [Line Items]
Distributions declared per common unit (in dollars per unit)		$ 10.05
Distribution declared		$ 106.2
CVR Partners
Related Party Transaction [Line Items]
Distributions declared per common unit (in dollars per unit)									$ 0				$ 0
Distributions paid per common unit (in dollars per unit)									$ 0				$ 0
CVR Energy \| Forecast
Related Party Transaction [Line Items]
Proceeds from distribution	$ 39.1