0001425292-23-000029 | 10-Q | XBRL Viewer

Property, Plant and Equipment

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

(4) Property, Plant and Equipment

Property, plant and equipment consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Machinery and equipment	$	1,447,896	$	1,432,875
Buildings and improvements	17,884		17,461
Automotive equipment	16,208		16,377
Land and improvements	14,736		14,604


Construction in progress	19,375		7,858
Other	2,809		3,035
	1,518,908		1,492,210
Less: Accumulated depreciation and amortization	(749,054)		(681,216)
Total property, plant and equipment, net	$	769,854	$	810,994

During the nine months ended September 30, 2023, the Partnership did not identify the existence of an impairment indicator for our long-lived asset groups as outlined under the FASB Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment. The depreciation and amortization expense related to property, plant and equipment was $23.9 million and $21.9 million for the three months ended September 30, 2023 and 2022, respectively, and $58.5 million and $62.2 million for the nine months ended September 30, 2023 and 2022, respectively.

Long-Term Debt - Additional Information (Details) - Revolving Credit Facility - ABL Credit Agreement - Line of Credit - USD ($) $ in Thousands	Sep. 26, 2023	Sep. 30, 2023
Debt Instrument [Line Items]
Incremental facility, increase limit	$ 15,000
Aggregate principal amount of availability (up to)	$ 50,000	$ 47,913
Extended term	4 years
Debt issuance costs	$ 500

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Equity Method Investment - Additional Information (Details) - CVRP JV $ in Millions	Jan. 31, 2023 USD ($)
Schedule of Equity Method Investments [Line Items]
Ownership percentage	50.00%
Equity method investment, fair value	$ 46.0

Leases

9 Months Ended

Sep. 30, 2023

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, which can be exercised at our sole discretion. Certain leases also include options to purchase the leased property. Additionally, 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. Furthermore, we do not have any material lessor or sub-leasing arrangements.

Balance Sheet Summary as of September 30, 2023 and December 31, 2022

The following table summarizes the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating leases at September 30, 2023 and December 31, 2022. There were no finance lease balances at September 30, 2023 and December 31, 2022.


(in thousands)	September 30, 2023		December 31, 2022
ROU asset, net

Railcars	$	8,207	$	10,449
Real estate and other	2,100		2,370
Lease liability

Railcars	8,207		10,449
Real estate and other	318		456

Lease Expense Summary for the Three and Nine Months Ended September 30, 2023 and 2022

We recognize operating lease expense on a straight-line basis over the lease term within Direct operating expenses (exclusive of depreciation and amortization) and Cost of materials and other and finance lease expense on a straight-line basis over the lease term within Depreciation and amortization. For the three and nine months ended September 30, 2023 and 2022, we recognized lease expense comprised of the following components:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Operating lease expense	$	1,100	$	1,089	$	3,466	$	3,246
Finance lease expense:
Amortization of ROU asset	—		—		—		34

Short-term lease expense	1,031		583		2,300		2,116

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 September 30, 2023 and December 31, 2022:


	September 30, 2023		December 31, 2022
Weighted-average remaining lease term	3.8 years		4.3 years
Weighted-average discount rate	6.0	%	5.5	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum operating lease payments through maturity of the Partnership’s lease liabilities at September 30, 2023:


(in thousands)	Operating Leases
Remainder of 2023	$	689
2024	2,730
2025	2,302
2026	2,042
2027	1,756
Thereafter	—
Total lease payments	9,519
Less: imputed interest	(994)
Total lease liability	$	8,525

The Partnership has entered into the following material lease commitments that have not yet commenced:

•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 oxygen and make certain capital improvements during the term of the Messer Agreement, and CRNF is obligated to take as available and pay for oxygen from Messer’s facility. This arrangement for CRNF’s purchase of oxygen 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, which includes oxygen, nitrogen, and compressed air, 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 finance lease with an estimated amount within the range of $20 million to $25 million being capitalized upon lease commencement when the Vessel is placed in service, which is currently expected to occur in the first quarter of 2024.

Leases

(6) Leases

Lease Overview

Balance Sheet Summary as of September 30, 2023 and December 31, 2022


(in thousands)	September 30, 2023		December 31, 2022
ROU asset, net

Railcars	$	8,207	$	10,449
Real estate and other	2,100		2,370
Lease liability

Railcars	8,207		10,449
Real estate and other	318		456

Lease Expense Summary for the Three and Nine Months Ended September 30, 2023 and 2022


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Operating lease expense	$	1,100	$	1,089	$	3,466	$	3,246
Finance lease expense:
Amortization of ROU asset	—		—		—		34

Short-term lease expense	1,031		583		2,300		2,116

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 September 30, 2023 and December 31, 2022:


	September 30, 2023		December 31, 2022
Weighted-average remaining lease term	3.8 years		4.3 years
Weighted-average discount rate	6.0	%	5.5	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum operating lease payments through maturity of the Partnership’s lease liabilities at September 30, 2023:


(in thousands)	Operating Leases
Remainder of 2023	$	689
2024	2,730
2025	2,302
2026	2,042
2027	1,756
Thereafter	—
Total lease payments	9,519
Less: imputed interest	(994)
Total lease liability	$	8,525

The Partnership has entered into the following material lease commitments that have not yet commenced:

Related Party Transactions - Distributions (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Millions	Nov. 20, 2023	Oct. 30, 2023
Related Party Transaction [Line Items]
Distributions declared per common unit (in dollars per unit)		$ 1.55
Distribution declared		$ 16.4
CVR Energy \| Forecast
Related Party Transaction [Line Items]
Proceeds from distribution	$ 6.0

Inventories

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Inventories

(3) Inventories

Inventories consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Finished goods	$	23,761	$	28,630
Raw materials	1,637		3,116
Parts, supplies and other	48,596		45,772
Total inventories	$	73,994	$	77,518

Leases - Additional Information (Details) $ in Millions	9 Months Ended
Leases - Additional Information (Details) $ in Millions	Sep. 30, 2023 option	Feb. 21, 2022 USD ($)
Number of options to extend the lease term \| option	1
Minimum
Financing lease not yet commenced, amount expected to be capitalized at commencement		$ 20
Maximum
Financing lease not yet commenced, amount expected to be capitalized at commencement		$ 25

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income (loss)	$ 162,458	$ 191,435
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	59,084	62,813
Share-based compensation	7,966	18,626
Loss on extinguishment of debt	0	628
Other adjustments	2,008	1,125
Change in assets and liabilities:
Current assets and liabilities	29,158	31,071
Non-current assets and liabilities	715	(1,463)
Net cash provided by operating activities	261,389	304,235
Cash flows from investing activities:
Capital expenditures	(13,744)	(33,441)
Proceeds from sale of assets	0	40
Return of equity method investment	20,672	0
Net cash provided by (used in) investing activities	6,928	(33,401)
Cash flows from financing activities:
Repurchase of common units	0	(12,398)
Principal payments on senior secured notes	0	(65,000)
Cash distributions to common unitholders - Affiliates	(97,572)	(68,305)
Cash distributions to common unitholders - Non-affiliates	(167,408)	(117,776)
Payment of deferred financing costs	(501)	(830)
Net cash used in financing activities	(265,481)	(264,309)
Net increase in cash and cash equivalents	2,836	6,525
Cash and cash equivalents, beginning of period	86,339	112,516
Cash and cash equivalents, end of period	$ 89,175	$ 119,041

Related Party Transactions - Schedule of Distributions Paid (Details) - USD ($) $ / shares in Units, $ in Thousands								9 Months Ended	12 Months Ended
	Aug. 21, 2023	May 22, 2023	Mar. 13, 2023	Nov. 21, 2022	Aug. 22, 2022	May 23, 2022	Mar. 14, 2022	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Quarterly distributions per common unit (in dollars per unit)	$ 4.14	$ 10.43	$ 10.50	$ 1.77	$ 10.05	$ 2.26	$ 5.24	$ 25.07	$ 19.32
Quarterly distributions Paid	$ 43,759	$ 110,241	$ 110,981	$ 18,708	$ 106,225	$ 23,887	$ 55,970	$ 264,981	$ 204,790
CVR Energy
Related Party Transaction [Line Items]
Quarterly distributions Paid	16,113	40,594	40,866	6,889	39,115	8,796	20,394	97,572	75,193
Public Unitholders
Related Party Transaction [Line Items]
Quarterly distributions Paid	$ 27,646	$ 69,647	$ 70,115	$ 11,819	$ 67,109	$ 15,091	$ 35,576	$ 167,408	$ 129,597

Equity Method Investment

9 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investment

(5) Equity Method Investment

As part of the 45Q Transaction, the Partnership received a 50% ownership interest in CVRP JV in connection with a modification to a carbon oxide contract (“CO Contract”) with a customer. The Partnership applied the variable interest entity (“VIE”) model under FASB ASC Topic 810, Consolidation, to its variable interest in CVRP JV and determined that CVRP JV is a VIE. While the Partnership concluded it is not the primary beneficiary of CVRP JV, it does have significant influence over CVRP JV’s operating and financial policies and, therefore, applied the equity method of accounting for its investment in CVRP JV.

The Partnership valued the equity interest received using a combination of the market approach and the discounted cash flow methodology with key inputs including the discount rate, contractual and expected future cash flows, and market multiples. The Partnership determined the estimated fair value of the consideration received to be $46.0 million, which was a non-recurring Level 3 measurement, as defined by FASB ASC Topic 820, Fair Value Measurements, based on the use of the Partnership’s own assumptions described above. There were no transfers into or out of Level 3 during the three and nine months ended September 30, 2023.

The Partnership deferred the recognition of the noncash consideration received and expects to recognize such revenue as the performance obligation associated with the CO Contract is satisfied. Refer to Note 9 (“Revenue”) for further discussion. The Partnership has elected to record its share of the earnings or loss of CVRP JV one quarter in arrears. Distributions received from CVRP JV will reduce the Partnership’s equity method investment and will be recorded in the period they are received. The investment in CVRP JV is presented within Other long-term assets on our condensed consolidated financial statements.


(in thousands)	CVRP JV
Balance at inception	$	46,000
Cash distributions (1)	(19,000)
Cash contributions	2

Balance at March 31, 2023	27,002
Cash distributions	(885)
Equity loss	(2)
Balance at June 30, 2023	26,115
Cash distributions	(788)
Equity loss	(4)
Balance at September 30, 2023	$	25,323

(1)Of this amount, approximately $0.9 million related to incremental costs associated with obtaining the CO Contract were capitalized and included in Prepaid expenses and other current assets and Other long-term assets in our condensed consolidated financial statements.

Other Current Liabilities

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Other Current Liabilities

(7) Other Current Liabilities

Other current liabilities consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Share-based compensation	$	12,903	$	9,231
Accrued interest	9,826		1,404
Personnel accruals	7,643		7,539
Operating lease liabilities	2,337		2,931
Accrued taxes other than income taxes	2,087		1,789
Sales incentives	793		1,772
Accrued insurance	249		2,283
Other accrued expenses and liabilities	1,708		768
Total other current liabilities	$	37,546	$	27,717

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common units issued (in units)	10,569,637	10,569,637
Common units outstanding (in units)	10,569,637	10,569,637

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

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, 2023 and 2022 is presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Phantom Unit Awards	$	2,250	$	6,260	$	4,715	$	13,913
Other Awards (1)	1,580		1,013		3,251		4,713
Total share-based compensation expense	$	3,830	$	7,273	$	7,966	$	18,626

(1)Other awards include the allocations, pursuant to the Corporate Master Services Agreement effective January 1, 2020, as amended (the “Corporate MSA”) and the Partnership’s Second Amended and Restated Agreement of Limited Partnership, of compensation expense for certain employees of CVR Energy and its subsidiaries who perform services for the Partnership and participate in equity compensation plans of CVR Energy.

Organization and Nature of Business (Details)	3 Months Ended		9 Months Ended
Organization and Nature of Business (Details)	Sep. 30, 2023 USD ($) manufacturing_facility shares	Sep. 30, 2022 shares	Sep. 30, 2023 USD ($) manufacturing_facility shares	Sep. 30, 2022 USD ($) $ / shares shares	Feb. 22, 2021 USD ($)
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 \| $					$ 20,000,000
Common units repurchased on open market (in units) \| shares	0	0	0	111,695
Cost, inclusive of transaction costs, of repurchase of outstanding common units \| $				$ 12,400,000
Average price per common unit (in dollars per unit) \| $ / shares				$ 110.98
Amount remaining in authority under Unit Repurchase Program \| $	$ 0		$ 0
CVR Energy \| IEP Energy LLC
Schedule of Partners' Capital [Line Items]
Aggregate ownership percentage	66.00%		66.00%
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%
Coffeyville, Kansas
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities \| manufacturing_facility	1		1
East Dubuque, Illinois
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities \| manufacturing_facility	1		1

Organization and Nature of Business	9 Months Ended
Organization and Nature of Business	Sep. 30, 2023
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 September 30, 2023, 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 the remaining 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 September 30, 2023, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 66% 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 and nine months ended September 30, 2023 and the three months ended September 30, 2022, the Partnership did not repurchase any common units. During the nine months ended September 30, 2022, the Partnership repurchased 111,695 common units 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, exclusive of transaction costs, or an average price of $110.98 per common unit. As of September 30, 2023, the Partnership, considering all repurchases made since inception of the Unit Repurchase Program, had a nominal authorized amount remaining under the Unit Repurchase Program. This Unit Repurchase Program does not obligate the Partnership to purchase any common units and may be cancelled, modified, 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 and its subsidiaries, 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, 2022 (the “2022 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. Section 45Q Transaction Certain carbon oxide capture and sequestration activities conducted at or in connection with the Coffeyville Facility qualify under the Internal Revenue Service (“IRS”) safe harbor described in Revenue Procedure 2020-12 for certain tax credits available to joint ventures under Section 45Q of the Internal Revenue Code of 1986, as amended (“Section 45Q Credits”). In January 2023, CVR Partners and its subsidiary, CRNF, entered into a series of agreements with CapturePoint LLC, an unaffiliated Texas limited liability company, and certain unaffiliated third-party investors intended to qualify under the IRS safe harbor, described in Revenue Procedure 2020-12, for certain joint ventures that are eligible to claim Section 45Q Credits and allow us to monetize Section 45Q Credits we expect to generate from January 6, 2023 until March 31, 2030 (the “45Q Transaction”). Among other items, the 45Q Transaction resulted in the creation of CVR-CapturePoint Parent LLC (“CVRP JV”), which was accounted for by the Partnership as an equity-method investment. See Note 5 (“Equity Method Investment”) for further discussion.

Share-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation

(10) Share-Based Compensation

A summary of compensation expense for the three and nine months ended September 30, 2023 and 2022 is presented below:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Phantom Unit Awards	$	2,250	$	6,260	$	4,715	$	13,913
Other Awards (1)	1,580		1,013		3,251		4,713
Total share-based compensation expense	$	3,830	$	7,273	$	7,966	$	18,626

Supplemental Cash Flow Information (Tables)

9 Months Ended

Sep. 30, 2023

Supplemental Cash Flow Elements [Abstract]

Schedule of Cash flows Related to Interest, Leases, and Capital Expenditures Included in Accounts Payable

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


	Nine Months Ended September 30,
(in thousands)	2023		2022
Supplemental disclosures:
Cash paid for interest	$	17,123	$	18,217
Cash paid for income taxes, net of refunds	281		110
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	2,804		2,680


Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	4,353		5,813

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 23,761	$ 28,630
Raw materials	1,637	3,116
Parts, supplies and other	48,596	45,772
Total inventories	$ 73,994	$ 77,518

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
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	2023
Document Fiscal Period Focus	Q3

Inventories (Tables)

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventories

Inventories consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Finished goods	$	23,761	$	28,630
Raw materials	1,637		3,116
Parts, supplies and other	48,596		45,772
Total inventories	$	73,994	$	77,518

Equity Method Investment - Schedule of Equity Method Investments (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Equity Method Investments [Roll Forward]
Cash distributions					$ (20,672)	$ 0
Equity loss	$ (4)	$ (2)
CVRP JV
Equity Method Investments [Roll Forward]
Balance at beginning of period	26,115	27,002	$ 46,000
Cash distributions	(788)	(885)	(19,000)
Cash contributions			2
Balance at end of period	$ 25,323	$ 26,115	$ 27,002	$ 26,115	$ 25,323
Transaction costs capitalized				$ 900

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
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 to those disclosed in the 2022 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 to 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 Russia-Ukraine conflict, the current global and domestic economic environment, including increasing interest rates and inflation or a potential recession, 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 September 30, 2023, 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. 45Q Transaction Under the agreements entered into in connection with the 45Q Transaction, the Partnership’s subsidiary, CRNF, is obligated to meet certain minimum quantities of carbon oxide supply each year during the term of the agreement and is subject to fees of up to $15.0 million per year (reduced pro rata for partial years) to the unaffiliated third-party investors, subject to an overall $45.0 million cap, if these minimum quantities are not delivered. The Partnership issued a guarantee to the unaffiliated third-party investors and certain affiliates involved in the 45Q Transaction of the payment and performance obligations of CRNF and CVRP JV, which include the aforementioned fees. This guarantee has no impacts on the accounting records of the Partnership unless the parties fail to comply with the terms of the 45Q Transaction contracts.

Related Party Transactions

9 Months Ended

Sep. 30, 2023

Related Party Transactions

(13) Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2023 and 2022 is summarized below:

Related Party Activity


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Sales to related parties: (1)
CVR Energy subsidiary	$	—	$	138	$	4	$	310
CVRP JV	561		—		2,909		—
Expenses from related parties: (2)
CVR Energy subsidiary	3,812		4,656		16,798		16,711
CVR Services	6,687		6,350		21,672		23,418


	September 30, 2023		December 31, 2022
Due to related parties (3)	$	3,702	$	4,518

(1)Sales to related parties, included in Net sales in our condensed consolidated financial statements, consist of: (a) sales of feedstocks and services under the Master Service Agreement with CRNF (the “Coffeyville MSA”) and (b) CO sales to CVRP JV and its subsidiaries.

(2)Expenses from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our condensed consolidated financial statements, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services from CVR Services under the Corporate MSA.

(3)Due to related parties, included in Accounts payable to affiliates, consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA.

Distributions to CVR Partners’ Unitholders

Distributions, if any, including the payment, amount, and timing thereof, and the Board’s distribution policy, including the definition of Available Cash for Distribution, are subject to change at the discretion of the Board. The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2023 and 2022 (amounts presented in table below may not add to totals presented due to rounding):


				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions Per Common Unit		Public Unitholders		CVR Energy		Total
2022 - 4th Quarter	March 13, 2023	$	10.50	$	70,115	$	40,866	$	110,981
2023 - 1st Quarter	May 22, 2023	10.43		69,647		40,594		110,241
2023 - 2nd Quarter	August 21, 2023	4.14		27,646		16,113		43,759
Total 2023 quarterly distributions		$	25.07	$	167,408	$	97,572	$	264,981


				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions 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
2022 - 2nd Quarter	August 22, 2022	10.05		67,109		39,115		106,225
2022 - 3rd Quarter	November 21, 2022	1.77		11,819		6,889		18,708
Total 2022 quarterly distributions		$	19.32	$	129,597	$	75,193	$	204,790

For the third quarter of 2023, the Partnership, upon approval by the Board on October 30, 2023, declared a distribution of $1.55 per common unit, or $16.4 million, which is payable November 20, 2023 to unitholders of record as of November 13, 2023. Of this amount, CVR Energy will receive approximately $6.0 million, with the remaining amount payable to public unitholders.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

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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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2023

Schedule of Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2023 and 2022 is summarized below:

Related Party Activity


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Sales to related parties: (1)
CVR Energy subsidiary	$	—	$	138	$	4	$	310
CVRP JV	561		—		2,909		—
Expenses from related parties: (2)
CVR Energy subsidiary	3,812		4,656		16,798		16,711
CVR Services	6,687		6,350		21,672		23,418


	September 30, 2023		December 31, 2022
Due to related parties (3)	$	3,702	$	4,518

(3)Due to related parties, included in Accounts payable to affiliates, consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA.

Schedule of Distributions Paid

The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2023 and 2022 (amounts presented in table below may not add to totals presented due to rounding):


				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions Per Common Unit		Public Unitholders		CVR Energy		Total
2022 - 4th Quarter	March 13, 2023	$	10.50	$	70,115	$	40,866	$	110,981
2023 - 1st Quarter	May 22, 2023	10.43		69,647		40,594		110,241
2023 - 2nd Quarter	August 21, 2023	4.14		27,646		16,113		43,759
Total 2023 quarterly distributions		$	25.07	$	167,408	$	97,572	$	264,981


				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions 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
2022 - 2nd Quarter	August 22, 2022	10.05		67,109		39,115		106,225
2022 - 3rd Quarter	November 21, 2022	1.77		11,819		6,889		18,708
Total 2022 quarterly distributions		$	19.32	$	129,597	$	75,193	$	204,790

Equity Method Investment (Tables)

9 Months Ended

Sep. 30, 2023

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Equity Method Investments


(in thousands)	CVRP JV
Balance at inception	$	46,000
Cash distributions (1)	(19,000)
Cash contributions	2

Balance at March 31, 2023	27,002
Cash distributions	(885)
Equity loss	(2)
Balance at June 30, 2023	26,115
Cash distributions	(788)
Equity loss	(4)
Balance at September 30, 2023	$	25,323

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Right of Use Asset and Lease Liability Balances for Operating and Finance Leases


(in thousands)	September 30, 2023		December 31, 2022
ROU asset, net

Railcars	$	8,207	$	10,449
Real estate and other	2,100		2,370
Lease liability

Railcars	8,207		10,449
Real estate and other	318		456

Schedule of Lease Expense, Terms, and Discount Rates

For the three and nine months ended September 30, 2023 and 2022, we recognized lease expense comprised of the following components:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Operating lease expense	$	1,100	$	1,089	$	3,466	$	3,246
Finance lease expense:
Amortization of ROU asset	—		—		—		34

Short-term lease expense	1,031		583		2,300		2,116

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and lease liabilities at September 30, 2023 and December 31, 2022:


	September 30, 2023		December 31, 2022
Weighted-average remaining lease term	3.8 years		4.3 years
Weighted-average discount rate	6.0	%	5.5	%

Schedule of Remaining Minimum Lease Payments for Operating Leases

The following summarizes the remaining minimum operating lease payments through maturity of the Partnership’s lease liabilities at September 30, 2023:


(in thousands)	Operating Leases
Remainder of 2023	$	689
2024	2,730
2025	2,302
2026	2,042
2027	1,756
Thereafter	—
Total lease payments	9,519
Less: imputed interest	(994)
Total lease liability	$	8,525

Revenue

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenue

(9) Revenue

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


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Ammonia	$	22,471	$	22,218	$	116,002	$	125,171
UAN	86,310		119,000		354,425		438,006
Urea products	7,723		6,052		23,094		25,819
Net sales, exclusive of freight and other	116,504		147,270		493,521		588,996
Freight revenue (1)	9,909		7,441		31,755		26,512
Other revenue (2)	4,179		1,767		14,582		7,844
Total revenue	$	130,592	$	156,478	$	539,858	$	623,352

(1)Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and are reimbursed by customers. An offsetting expense for freight is included in Cost of materials and other.

(2)Includes revenue from (i) nitric acid sales and (ii) carbon oxide sales, including sales made in connection with the 45Q Transaction and the noncash consideration received, which is recognized as the performance obligation associated with the CO Contract is satisfied over its term of seven years, three months. Revenue from the CO Contract is recognized over time based on carbon oxide volumes measured at delivery.

Remaining Performance Obligations

We have spot and term contracts with customers and the transaction prices are either fixed or based on market indices (variable consideration). We do not disclose remaining performance obligations for contracts that have terms of one year or less and for contracts where the variable consideration was entirely allocated to an unsatisfied performance obligation.

As of September 30, 2023, the Partnership had approximately $1.7 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately $1.5 million of these performance obligations as revenue by the end of 2023 and the remaining balance during 2024.

Contract Balances

A summary of the deferred revenue activity for the nine months ended September 30, 2023 is presented below:


(in thousands)
Balance at December 31, 2022	$	47,516
Add:
New prepay contracts entered into during the period	43,661
Noncash consideration received as part of the 45Q Transaction	46,000

Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(46,438)
Revenue recognized related to contracts entered into during the period	(10,942)
Revenue recognized related to noncash consideration	(4,759)
Other changes	(1,185)
Total deferred revenue	73,853
Less: Current portion of deferred revenue	(38,956)
Total long-term deferred revenue	$	34,897

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

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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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Section 50
-Paragraph 12
-Subparagraph (e)
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//606/tableOfContent

+ Details

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements, 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”), include the accounts of CVR Partners and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated. Certain notes and other information have been condensed or omitted from these condensed consolidated financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the December 31, 2022 audited consolidated financial statements and notes thereto included in the 2022 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. The condensed consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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, 2023 or any other interim or annual period.

Share-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Share-Based Compensation (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation
Total share-based compensation expense	$ 3,830	$ 7,273	$ 7,966	$ 18,626
Phantom Unit Awards
Share-Based Compensation
Total share-based compensation expense	2,250	6,260	4,715	13,913
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ 1,580	$ 1,013	$ 3,251	$ 4,713

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases - Schedule of Remaining Minimum Lease Payments for Operating Leases (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Operating Leases
Remainder of 2023	$ 689
2024	2,730
2025	2,302
2026	2,042
2027	1,756
Thereafter	0
Total lease payments	9,519
Less: imputed interest	(994)
Total lease liability	$ 8,525

Leases - Schedule of Right of Use Asset and Lease Liability Balances for Operating and Finance Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Lessee, Operating Lease, Description [Abstract]
Lease liability	$ 8,525
Railcars
Lessee, Operating Lease, Description [Abstract]
ROU asset, net	8,207	$ 10,449
Lease liability	8,207	10,449
Real estate and other
Lessee, Operating Lease, Description [Abstract]
ROU asset, net	2,100	2,370
Lease liability	$ 318	$ 456

Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Net sales	$ 130,592	$ 156,478	$ 539,858	$ 623,352
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-02-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	7 years 3 months		7 years 3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	3 months		3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	1 year		1 year
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	$ 116,504	147,270	$ 493,521	588,996
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	22,471	22,218	116,002	125,171
UAN
Disaggregation of Revenue [Line Items]
Net sales	86,310	119,000	354,425	438,006
Urea products
Disaggregation of Revenue [Line Items]
Net sales	7,723	6,052	23,094	25,819
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	9,909	7,441	31,755	26,512
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 4,179	$ 1,767	$ 14,582	$ 7,844

Revenue - Remaining Performance Obligations (Details) $ in Millions	Sep. 30, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-02-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	7 years 3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	3 months
Remaining performance obligation	$ 1.5
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, expected timing of satisfaction, period	1 year

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 89,175	$ 86,339
Accounts receivable	36,180	90,448
Inventories	73,994	77,518
Prepaid expenses and other current assets	4,047	11,399
Total current assets	203,396	265,704
Property, plant, and equipment, net	769,854	810,994
Other long-term assets	45,826	23,704
Total assets	1,019,076	1,100,402
Current liabilities:
Deferred revenue	38,956	47,516
Other current liabilities	37,546	27,717
Total current liabilities	113,227	126,057
Long-term liabilities:
Long-term debt, net	547,178	546,800
Long-term deferred revenue	34,897	0
Other long-term liabilities	14,486	15,734
Total long-term liabilities	596,561	562,534
Commitments and contingencies (See Note 11)
Partners’ capital:
Common unitholders, 10,569,637 and 10,569,637 units issued and outstanding at September 30, 2023 and December 31, 2022, respectively	309,287	411,810
General partner interest	1	1
Total partners’ capital	309,288	411,811
Total liabilities and partners’ capital	1,019,076	1,100,402
Nonrelated Party
Current liabilities:
Accounts payable	32,068	45,522
Related Party
Current liabilities:
Accounts payable	$ 4,657	$ 5,302

Leases - Schedule of Lease Terms and Discount Rates (Details)	Sep. 30, 2023	Dec. 31, 2022
Weighted-average remaining lease term
Weighted-average remaining lease term	3 years 9 months 18 days	4 years 3 months 18 days
Lease, Weighted Average Discount Rate [Abstract]
Weighted-average discount rate	6.00%	5.50%

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
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	93,661		$ 93,661
Repurchase of common units (in units)			(111,695)
Repurchase of common units	(12,398)		$ (12,398)
Cash distributions to common unitholders - Affiliates	(20,394)		(20,394)
Cash distributions to common unitholders - Non-affiliates	(35,576)		$ (35,576)
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	191,435
Ending balance (in units) at Sep. 30, 2022			10,569,637
Ending balance at Sep. 30, 2022	335,153	1	$ 335,152
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
Net income	117,582		117,582
Cash distributions to common unitholders - Affiliates	(8,796)		(8,796)
Cash distributions to common unitholders - Non-affiliates	(15,091)		$ (15,091)
Ending balance (in units) at Jun. 30, 2022			10,569,637
Ending balance at Jun. 30, 2022	461,186	1	$ 461,185
Increase (Decrease) in Partners' Capital
Net income	(19,809)		(19,809)
Cash distributions to common unitholders - Affiliates	(39,115)		(39,115)
Cash distributions to common unitholders - Non-affiliates	(67,109)		$ (67,109)
Ending balance (in units) at Sep. 30, 2022			10,569,637
Ending balance at Sep. 30, 2022	335,153	1	$ 335,152
Beginning balance (in units) at Dec. 31, 2022			10,569,637
Beginning balance at Dec. 31, 2022	411,811	1	$ 411,810
Increase (Decrease) in Partners' Capital
Net income	101,870		101,870
Cash distributions to common unitholders - Affiliates	(40,866)		(40,866)
Cash distributions to common unitholders - Non-affiliates	(70,115)		$ (70,115)
Ending balance (in units) at Mar. 31, 2023			10,569,637
Ending balance at Mar. 31, 2023	402,700	1	$ 402,699
Beginning balance (in units) at Dec. 31, 2022			10,569,637
Beginning balance at Dec. 31, 2022	411,811	1	$ 411,810
Increase (Decrease) in Partners' Capital
Net income	162,458
Ending balance (in units) at Sep. 30, 2023			10,569,637
Ending balance at Sep. 30, 2023	309,288	1	$ 309,287
Beginning balance (in units) at Mar. 31, 2023			10,569,637
Beginning balance at Mar. 31, 2023	402,700	1	$ 402,699
Increase (Decrease) in Partners' Capital
Net income	59,857		59,857
Cash distributions to common unitholders - Affiliates	(40,594)		(40,594)
Cash distributions to common unitholders - Non-affiliates	(69,647)		$ (69,647)
Ending balance (in units) at Jun. 30, 2023			10,569,637
Ending balance at Jun. 30, 2023	352,316	1	$ 352,315
Increase (Decrease) in Partners' Capital
Net income	731		731
Cash distributions to common unitholders - Affiliates	(16,113)		(16,113)
Cash distributions to common unitholders - Non-affiliates	(27,646)		$ (27,646)
Ending balance (in units) at Sep. 30, 2023			10,569,637
Ending balance at Sep. 30, 2023	$ 309,288	$ 1	$ 309,287

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
-Paragraph 1
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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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+ Details

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net income	$ 731	$ 59,857	$ 101,870	$ (19,809)	$ 117,582	$ 93,661	$ 162,458	$ 191,435

- Definition

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

+ References

+ Details

Revenue - Schedule of Deferred Revenue Activity (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Change in Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 47,516
Add:
New prepay contracts entered into during the period	43,661
Noncash consideration received as part of the 45Q Transaction	46,000
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(46,438)
Revenue recognized related to contracts entered into during the period	(10,942)
Revenue recognized related to noncash consideration	(4,759)
Other changes	(1,185)
Ending balance	73,853
Less: Current portion of deferred revenue	(38,956)	$ (47,516)
Total long-term deferred revenue	$ 34,897	$ 0

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements, 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”), include the accounts of CVR Partners and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated. Certain notes and other information have been condensed or omitted from these condensed consolidated financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the December 31, 2022 audited consolidated financial statements and notes thereto included in the 2022 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. The condensed consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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, 2023 or any other interim or annual period.

Revenue (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

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


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Ammonia	$	22,471	$	22,218	$	116,002	$	125,171
UAN	86,310		119,000		354,425		438,006
Urea products	7,723		6,052		23,094		25,819
Net sales, exclusive of freight and other	116,504		147,270		493,521		588,996
Freight revenue (1)	9,909		7,441		31,755		26,512
Other revenue (2)	4,179		1,767		14,582		7,844
Total revenue	$	130,592	$	156,478	$	539,858	$	623,352

Schedule of Deferred Revenue Activity

A summary of the deferred revenue activity for the nine months ended September 30, 2023 is presented below:


(in thousands)
Balance at December 31, 2022	$	47,516
Add:
New prepay contracts entered into during the period	43,661
Noncash consideration received as part of the 45Q Transaction	46,000

Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(46,438)
Revenue recognized related to contracts entered into during the period	(10,942)
Revenue recognized related to noncash consideration	(4,759)
Other changes	(1,185)
Total deferred revenue	73,853
Less: Current portion of deferred revenue	(38,956)
Total long-term deferred revenue	$	34,897

Supplemental Cash Flow Information

9 Months Ended

Sep. 30, 2023

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(12) Supplemental Cash Flow Information

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


	Nine Months Ended September 30,
(in thousands)	2023		2022
Supplemental disclosures:
Cash paid for interest	$	17,123	$	18,217
Cash paid for income taxes, net of refunds	281		110
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	2,804		2,680


Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	4,353		5,813

Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Schedule of Other Current Liabilities

Other current liabilities consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Share-based compensation	$	12,903	$	9,231
Accrued interest	9,826		1,404
Personnel accruals	7,643		7,539
Operating lease liabilities	2,337		2,931
Accrued taxes other than income taxes	2,087		1,789
Sales incentives	793		1,772
Accrued insurance	249		2,283
Other accrued expenses and liabilities	1,708		768
Total other current liabilities	$	37,546	$	27,717

Long-Term Debt - Schedule of Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (2,822)	$ (3,200)
Long-term debt, net	547,178	546,800
6.125% Senior Secured Notes, due June 2028 \| Level 2
Debt Instrument [Line Items]
Estimated fair value of total long-term debt outstanding	$ 494,300	493,300
Senior Notes \| 6.125% Senior Secured Notes, due June 2028
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.125%
Total long-term debt, net of current portion, before debt issuance costs and discount	$ 550,000	$ 550,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Long-Term Debt

Long-term debt consists of the following:


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

Unamortized discount and debt issuance costs	(2,822)		(3,200)
Total long-term debt	$	547,178	$	546,800

(1)The estimated fair value of the 6.125% Senior Secured Notes, due June 2028 (the “2028 Notes”) was approximately $494.3 million and $493.3 million as of September 30, 2023 and December 31, 2022, respectively. These estimates of fair value are a Level 2 measurement, as defined by FASB ASC Topic 820, Fair Value Measurements, as they were determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

Credit Agreements



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of September 30, 2023		Outstanding Letters of Credit		Available Capacity as of September 30, 2023		Maturity Date
ABL Credit Facility	$	47,913	$	—	$	—	$	47,913	September 26, 2028

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental disclosures:
Cash paid for interest	$ 17,123	$ 18,217
Cash paid for income taxes, net of refunds	281	110
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	2,804	2,680
Non-cash investing and financing activities:
Change in capital expenditures included in accounts payable	$ 4,353	$ 5,813

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant, and Equipment
Depreciation and amortization	$ 24,119	$ 22,127	$ 59,084	$ 62,813
Property, Plant and Equipment
Property, Plant, and Equipment
Depreciation and amortization	$ 23,900	$ 21,900	$ 58,500	$ 62,200

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
CVR Energy subsidiary
Related Party Transaction [Line Items]
Expenses from related parties	$ 3,812	$ 4,656	$ 16,798	$ 16,711
CVR Services
Related Party Transaction [Line Items]
Expenses from related parties	6,687	6,350	21,672	23,418
Related Party
Related Party Transaction [Line Items]
Due to related parties	3,702		3,702		$ 4,518
Related Party \| CVR Energy subsidiary
Related Party Transaction [Line Items]
Net sales	0	138	4	310
Related Party \| CVRP JV
Related Party Transaction [Line Items]
Net sales	$ 561	$ 0	$ 2,909	$ 0

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Share-based compensation	$ 12,903	$ 9,231
Accrued interest	9,826	1,404
Personnel accruals	7,643	7,539
Operating lease liabilities	2,337	2,931
Accrued taxes other than income taxes	2,087	1,789
Sales incentives	793	1,772
Accrued insurance	249	2,283
Other accrued expenses and liabilities	1,708	768
Total other current liabilities	$ 37,546	$ 27,717
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total other current liabilities	Total other current liabilities

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant, and Equipment

Property, plant and equipment consisted of the following:


(in thousands)	September 30, 2023		December 31, 2022
Machinery and equipment	$	1,447,896	$	1,432,875
Buildings and improvements	17,884		17,461
Automotive equipment	16,208		16,377
Land and improvements	14,736		14,604


Construction in progress	19,375		7,858
Other	2,809		3,035
	1,518,908		1,492,210
Less: Accumulated depreciation and amortization	(749,054)		(681,216)
Total property, plant and equipment, net	$	769,854	$	810,994

Long-Term Debt - Schedule of Credit Facilities Outstanding (Details) - ABL Credit Agreement - Line of Credit - Revolving Credit Facility - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 26, 2023
Line of Credit Facility [Line Items]
Total Available Borrowing Capacity	$ 47,913	$ 50,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 47,913

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net sales	$ 130,592	$ 156,478	$ 539,858	$ 623,352
Operating costs and expenses:
Cost of materials and other	31,004	29,081	100,993	100,311
Direct operating expenses (exclusive of depreciation and amortization)	58,459	109,103	171,761	218,187
Depreciation and amortization	24,119	22,127	59,084	62,813
Cost of sales	113,582	160,311	331,838	381,311
Selling, general and administrative expenses	7,805	8,104	22,479	23,857
Loss on asset disposal	1,067	0	1,324	267
Operating income (loss)	8,138	(11,937)	184,217	217,917
Other (expense) income:
Interest expense, net	(7,501)	(7,897)	(21,594)	(26,241)
Other income (expense), net	125	54	(88)	163
Income (loss) before income tax expense	762	(19,780)	162,535	191,839
Income tax expense	31	29	77	404
Net income (loss)	$ 731	$ (19,809)	$ 162,458	$ 191,435
Basic earnings per common unit (in dollars per unit)	$ 0.07	$ (1.87)	$ 15.37	$ 18.06
Diluted earnings per common unit (in dollars per unit)	$ 0.07	$ (1.87)	$ 15.37	$ 18.06
Weighted-average common units outstanding:
Basic (in units)	10,570	10,570	10,570	10,601
Diluted (in units)	10,570	10,570	10,570	10,601

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease expense	$ 1,100	$ 1,089	$ 3,466	$ 3,246
Finance lease expense:
Amortization of ROU asset	0	0	0	34
Short-term lease expense	$ 1,031	$ 583	$ 2,300	$ 2,116

Long-Term Debt

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Long-Term Debt

(8) Long-Term Debt

Long-term debt consists of the following:


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

Unamortized discount and debt issuance costs	(2,822)		(3,200)
Total long-term debt	$	547,178	$	546,800

Credit Agreements



(in thousands)	Total Available Borrowing Capacity		Amount Borrowed as of September 30, 2023		Outstanding Letters of Credit		Available Capacity as of September 30, 2023		Maturity Date
ABL Credit Facility	$	47,913	$	—	$	—	$	47,913	September 26, 2028

ABL Credit Facility - On September 26, 2023, CVR Partners and certain of its subsidiaries entered into Amendment No. 1 to the Credit Agreement (the “ABL Amendment”). The ABL Amendment amended that certain Credit Agreement, dated as of September 30, 2021, to, among other things, (i) increase the aggregate principal amount available under the credit facility by an additional $15.0 million to a total of $50.0 million in the aggregate, with an incremental facility of an additional $15.0 million in the aggregate subject to additional lender commitments and certain other conditions, and (ii) extend the maturity date by an additional four years to September 26, 2028. The foregoing description of the ABL Amendment does not purport to be complete and is qualified in its entirety by the terms of the ABL Amendment, which is filed as an exhibit to this Report.

In connection with the ABL Amendment, the Partnership incurred lender and other third-party costs of $0.5 million which have been deferred in Prepaid expenses and other current assets and Other long-term assets and are being amortized as interest expense over the term of the ABL Credit Facility using the straight-line amortization method.

Covenant Compliance

The Partnership and its subsidiaries were in compliance with all covenants under their respective debt instruments as of September 30, 2023.

Property, Plant and Equipment - Schedule of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,518,908	$ 1,492,210
Less: Accumulated depreciation and amortization	(749,054)	(681,216)
Total property, plant and equipment, net	769,854	810,994
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,447,896	1,432,875
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,884	17,461
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,208	16,377
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,736	14,604
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	19,375	7,858
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,809	$ 3,035

Commitments and Contingencies (Details) - CapturePoint LLC - Collaborative Arrangement, Transaction with Party to Collaborative Arrangement and Third Party - CRNF $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Supply Commitment [Line Items]
Collaborative arrangement, fee threshold per year	$ 15.0
Fees threshold cap	$ 45.0