View Filing Data

Cost of product sold (exclusive of depreciation and amortization)

11,452

11,297

10,725

12,598

14,373

10,901

9,746

7,491

46,072

42,511

34,328

Direct operating expenses (exclusive of depreciation and amortization)

29,190

21,063

22,524

22,837

21,118

20,083

22,266

23,024

95,614

86,491

86,679

Insurance recovery - business interruption

(490)

(2,870)

(3,360)

Selling, general and administrative expenses (exclusive of depreciation and amortization)

6,112

5,076

6,977

5,977

4,630

4,532

4,667

8,329

24,142

22,158

20,642

Depreciation and amortization

4,897

5,230

5,158

5,438

4,921

4,663

4,648

4,637

20,723

18,869

18,463

Total operating costs and expenses

51,651

42,666

45,384

46,850

45,042

39,689

41,327

40,611

186,551

166,669

160,112

Operating income

15,938

32,347

36,047

31,426

42,572

37,514

39,346

16,766

115,758

136,198

20,356

Other income (expense):

Interest expense and other financing costs

(683)

(850)

(1,020)

(1,203)

(1,391)

(1,378)

(1,238)

(3,756)

(4,007)

Interest income

208

13,124

Other income, net

132

(29)

205

(148)

Total other income (expense)

(615)

(777)

(927)

(1,164)

(1,354)

(1,217)

(1,130)

(22)

(3,483)

(3,723)

12,976

Income before income tax expense

15,323

31,570

35,120

30,262

41,218

36,297

38,216

16,744

112,275

132,475

33,332

Income tax expense

(11)

Net income

$ 15,334

$ 31,557

$ 35,088

$ 30,244

41,217

36,285

38,211

16,734

$ 108,351

$ 112,223

132,447

33,306

Net income subsequent to initial public offering (April 13, 2011 through December 31, 2011)

$ 41,217

$ 36,285

$ 30,849

$ 108,351

Net income per common unit - basic (in dollars per share)

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.54

^[1]

$ 1.48

^[1]

Net income per common unit - diluted (in dollars per share)

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.53

^[1]

$ 1.48

^[1]

Weighted-average common units outstanding:

Basic (in shares)

73,047

73,045

73,035

73,031

73,020

73,003

73,001

73,008

73,039

73,008

Diluted (in shares)

73,192

73,191

73,194

73,196

73,088

73,083

73,044

73,073

73,193

73,073

Affiliates

Cost of product sold (exclusive of depreciation and amortization)

$ 2,767

$ 3,229

$ 2,532

$ 2,990

$ 3,680

$ 3,642

$ 2,866

1,469

$ 11,518

$ 11,657

5,764

Direct operating expenses (exclusive of depreciation and amortization)

1,054

394

448

381

154

165

155

693

2,277

1,167

2,308

Selling, general and administrative expenses (exclusive of depreciation and amortization)

4,369

3,863

5,218

3,819

3,364

3,438

3,249

6,398

17,269

16,449

16,748

Third parties

Cost of product sold (exclusive of depreciation and amortization)

8,685

8,068

8,193

9,608

10,693

7,259

6,880

6,022

34,554

30,854

28,564

Direct operating expenses (exclusive of depreciation and amortization)

28,136

20,669

22,076

22,456

20,964

19,918

22,111

22,331

93,337

85,324

84,371

Selling, general and administrative expenses (exclusive of depreciation and amortization)

$ 1,743

$ 1,213

$ 1,759

$ 2,158

$ 1,266

$ 1,094

$ 1,418

$ 1,931

$ 6,873

$ 5,709

$ 3,894

[1]	Represents net income per common unit since closing the Partnership's Initial Public Offering on April 13, 2011. See note 12 to the consolidated financial statements.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income	$ 112,223	$ 132,447	$ 33,306
Other comprehensive income (loss):
Change in fair value of interest rate swap	(1,322)	(2,783)
Reclass of gain/loss to income on settlement of interest rate swap	959	395
Other comprehensive income (loss)	(363)	(2,388)
Comprehensive income	$ 111,860	$ 130,059	$ 33,306

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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-Name Accounting Research Bulletin (ARB)
-Number 51
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-URI http://asc.fasb.org/extlink&oid=6518256

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-URI http://asc.fasb.org/extlink&oid=6519514

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-URI http://asc.fasb.org/extlink&oid=6508144

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

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-Name Emerging Issues Task Force (EITF)
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 19

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-Name Regulation S-X (SX)
-Number 210
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-Article 9

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-URI http://asc.fasb.org/extlink&oid=6518256

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-URI http://asc.fasb.org/extlink&oid=6519514

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This element represents Other Comprehensive Income or Loss, Net of Tax, for the period attributable to the parent entity. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment.

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Net of tax effect of the reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period.

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Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

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Summary of Significant Accounting Policies

CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	Special General Partners' Interest	Limited Partners' Interest	Managing General Partners' Interest	Common units	General Partner Interest	Accumulated Other Comprehensive Income/(Loss)
Balance at Dec. 31, 2009	$ 519,884	$ 515,514	$ 516	$ 3,854
Increase (Decrease) in Shareholders' Equity
Share-based compensation - Affiliates	9,013	9,004	9
Property distribution	(160,000)	(159,840)	(160)
Net income	33,306	33,273	33
Balance at Dec. 31, 2010	402,203	397,951	398	3,854
Increase (Decrease) in Shareholders' Equity
Conversion of Special General Partners' Interest and Limited Partners' Interest to Common Units		(372,699)	(373)		$ 373,072
Issuance of common units to public, net of offering and other costs	324,206				$ 324,206
Issuance of common units to public, net of offering and other costs (in units)					73,000,000
Purchase of Managing General Partner Incentive Distribution Rights	(26,000)			$ (3,854)	$ (22,147)	$ 1
Cash distributions to affiliates	(326,527)	(53,928)	(54)		(272,545)
Cash distributions to public unitholders	(21,630)				(21,630)
Share-based compensation - Affiliates	6,454	4,604	5		1,845
Issuance of units under LTIP - Affiliates	845				$ 845
Issuance of units under LTIP - Affiliates (in units)					36,076
Redemption of common units	(121)				$ (121)
Redemption of common units (in units)					(5,140)
Net income	132,447
Net income attributable to the period from January 1, 2011 through April 12, 2011	24,096	$ 24,072	$ 24
Net income attributable to the period from April 13, 2011 thru December 31, 2012	108,351				$ 108,351
Net unrealized gains (losses) on interest rate swaps	(2,388)						$ (2,388)
Balance at Dec. 31, 2011	489,489				$ 491,876	1	(2,388)
Balance (in units) at Dec. 31, 2011					73,030,936
Increase (Decrease) in Shareholders' Equity
Cash distributions to affiliates	(112,380)				$ (112,380)
Cash distributions to public unitholders	(48,814)				(48,814)
Share-based compensation - Affiliates	6,343				6,343
Share-based compensation	492				492
Modification and reclassification of equity share-based compensation to a liability based award	(492)				$ (492)
Issuance of units under LTIP - Affiliates (in units)					47,463
Redemption of common units	(305)				$ (305)
Redemption of common units (in units)					(13,256)
Net income	112,223				$ 112,223
Net unrealized gains (losses) on interest rate swaps	(363)						(363)
Balance at Dec. 31, 2012	$ 446,193				$ 448,943	$ 1	$ (2,751)
Balance (in units) at Dec. 31, 2012					73,065,143

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 112,223	$ 132,447	$ 33,306
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	20,723	18,869	18,463
Allowance for doubtful accounts	(8)	33	(39)
Amortization of deferred financing costs	964	694
Loss on disposition of assets	300	782	1,897
Share-based compensation - Affiliates	6,343	7,299	9,013
Share-based compensation	497
Change in assets and liabilities:
Accounts receivable	2,525	(4,319)	(2,218)
Inventories	(5,824)	(3,425)	2,106
Insurance receivable	(1,026)	(5,880)	(4,500)
Business interruption insurance proceeds		3,360
Insurance proceeds			3,161
Prepaid expenses and other current assets	(126)	3,312	(2,689)
Other long-term assets	(325)	(1,784)	1
Accounts payable	9,404	(5,871)	9,394
Deferred revenue	(8,054)	(9,641)	8,395
Accrued expenses and other current liabilities	(3,638)	3,478	(306)
Other long-term liabilities	(481)	499	(39)
Net cash provided by operating activities	133,497	139,853	75,945
Cash flows from investing activities:
Capital expenditures	(82,151)	(19,145)	(10,082)
Insurance proceeds from UAN reactor rupture	1,026	2,745	1,114
Net cash used in investing activities	(81,125)	(16,400)	(8,968)
Cash flows from financing activities:
Proceeds from issuance of long-term debt		125,000
Payment of financing costs		(4,825)	(674)
Due from affiliate			(28,998)
Distributions to affiliates	(112,380)	(326,527)
Cash distribution to public unitholders - non-affiliates	(48,814)	(21,630)
Purchase of managing general partner incentive distribution rights		(26,000)
Proceeds from issuances of common units, net of offering costs		324,880
Redemption of common units	(305)	(121)
Net cash provided by (used in) financing activities	(161,499)	70,777	(29,672)
Net increase (decrease) in cash and cash equivalents	(109,127)	194,230	37,305
Cash and cash equivalents, beginning of period	236,975	42,475	5,440
Cash and cash equivalents, end of period	127,848	236,975	42,475
Supplemental disclosures:
Cash paid for income taxes	28	15	35
Cash paid for interest, net of capitalized interest of $3,205, $1,335 and $0 in 2012, 2011 and 2010, respectively	3,175	2,428
Non-cash investing and financing activities:
Accrual of construction in progress additions	$ 8,826	$ 3,982	888
Partners' property distribution			$ (160,000)

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF CASH FLOWS
Capitalized interest	$ 3,205	$ 1,335	$ 0

Formation of the Partnership, Organization and Nature of Business	12 Months Ended
	Dec. 31, 2012
Formation of the Partnership, Organization and Nature of Business
Formation of the Partnership, Organization and Nature of Business	(1) Formation of the Partnership, Organization and Nature of Business CVR Partners, LP (referred to as "CVR Partners" or the "Partnership") is a Delaware limited partnership, formed in June 2007 by CVR Energy, Inc. (together with its subsidiaries, but excluding the Partnership and its subsidiary, "CVR Energy") to own Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), previously a wholly-owned subsidiary of CVR Energy. CRNF is an independent producer and marketer of upgraded nitrogen fertilizer products sold in North America. CRNF operates a dual-train coke gasifier plant that produces high-purity hydrogen, most of which is subsequently converted to ammonia and upgraded to urea ammonium nitrate ("UAN"). CRNF produces and distributes nitrogen fertilizer products, which are used primarily by farmers to improve the yield and quality of their crops. CRNF's principal products are ammonia and UAN. These products are manufactured at CRNF's facility in Coffeyville, Kansas. CRNF's product sales are heavily weighted toward UAN, and all of its products are sold on a wholesale basis. In October 2007, CVR Energy, Inc., through its wholly-owned subsidiary, Coffeyville Resources, LLC ("CRLLC"), transferred CRNF, CRLLC's nitrogen fertilizer business, to the Partnership. This transfer was not considered a business combination as it was a transfer of assets among entities under common control and, accordingly, balances were transferred at their historical cost. The Partnership became the sole member of CRNF. In consideration for CRLLC transferring its nitrogen fertilizer business to the Partnership, (1) CRLLC directly acquired 30,333 special LP units, representing a 0.1% limited partner interest in the Partnership, (2) the Partnership's special general partner, a wholly-owned subsidiary of CRLLC, acquired 30,303,000 special GP units, representing a 99.9% general partner interest in the Partnership, and (3) the managing general partner, then owned by CRLLC, acquired a managing general partner interest and incentive distribution rights ("IDRs") of the Partnership. Immediately prior to CVR Energy's initial public offering, CVR Energy sold the managing general partner interest (together with the IDRs) to Coffeyville Acquisition III LLC ("CALLC III"), an entity owned by funds affiliated with Goldman, Sachs & Co. (the "Goldman Sachs Funds") and Kelso & Company, L.P. (the "Kelso Funds") and members of CVR Energy's management team, for its fair market value on the date of sale. As a result of CVR Energy's indirect ownership of the Partnership's special general partner, it initially owned all of the interests in the Partnership (other than the managing general partner interest and the IDRs) and initially was entitled to all cash distributed by the Partnership. *Initial Public Offering of CVR Partners, LP* On April 13, 2011, CVR Partners completed its initial public offering (the "Initial Public Offering") of 22,080,000 common units priced at $16.00 per unit. The common units, which are listed on the New York Stock Exchange, began trading on April 8, 2011 under the symbol "UAN." The net proceeds to CVR Partners from the Initial Public Offering were approximately $324.2 million, after deducting underwriting discounts and commissions and offering expenses. The net proceeds from the Initial Public Offering were used as follows: approximately $18.4 million was used to make a distribution to CRLLC in satisfaction of the Partnership's obligation to reimburse CRLLC for certain capital expenditures CRLLC made with respect to the nitrogen fertilizer business prior to October 24, 2007; approximately $117.1 million was used to make a special distribution to CRLLC in order to, among other things, fund the offer to purchase CRLLC's senior secured notes required upon consummation of the Initial Public Offering; approximately $26.0 million was used to purchase (and subsequently extinguish) the IDRs owned by the general partner; approximately $4.8 million was used to pay financing fees and associated legal and professional fees resulting from the new credit facility; and the balance was used for or will be used for general partnership purposes, including approximately $104.0 million to fund the UAN expansion at the nitrogen fertilizer plant. Immediately prior to the closing of the Initial Public Offering, the Partnership distributed approximately $54.0 million of cash on hand to CRLLC. In connection with the Initial Public Offering, the Partnership's special LP units were converted into common units, the Partnership's special GP units were converted into common units, and the Partnership's special general partner was merged with and into CRLLC, with CRLLC continuing as the surviving entity. Additionally, in conjunction with CVR GP, LLC selling its IDRs to the Partnership, which were then extinguished, CALLC III sold CVR GP, LLC to CRLLC for a nominal amount. Subsequent to the closing of the Initial Public Offering, common units held by public security holders represented approximately 30% of all outstanding limited partner interests and CRLLC held common units approximating 70% of all outstanding limited partner interests. The general partner manages and operates the Partnership. Common unitholders have only limited voting rights on matters affecting the Partnership. In addition, common unitholders have no right to elect the general partner's directors on an annual or continuing basis. The Partnership is operated by a combination of the general partner's senior management team and CVR Energy's senior management team pursuant to a services agreement among CVR Energy, CVR GP, LLC and the Partnership. In October 2007, the Partnership's partners at that time entered into an amended and restated limited partnership agreement setting forth their various rights and responsibilities. The Partnership also entered into a number of agreements with CVR Energy and CVR GP, LLC to regulate certain business relations between the Partnership and the other parties thereto. See Note 16 ("Related Party Transactions") for further discussion. In connection with the Initial Public Offering, certain of these agreements, including the amended and restated limited partnership agreement, were amended and/or restated. Additionally, in connection with the Initial Public Offering, the Partnership and CRNF were released from their obligations as guarantors under CRLLC's asset-backed revolving credit facility ("ABL credit facility") and the indentures which govern CRLLC's senior secured notes, as described further in Note 15 ("Commitments and Contingencies"). *Shelf Registration Statement* On August 29, 2012, the Partnership's registration statement on Form S-3 was declared effective by the Securities and Exchange Commission (the "SEC"), enabling CRLLC to offer and sell from time to time, in one or more public offerings or direct placements, up to 50,920,000 common units. *CVR Energy Transaction Agreement* On April 18, 2012, CVR Energy entered into a Transaction Agreement (the "Transaction Agreement") with IEP Energy LLC (the "Offeror"), a majority owned subsidiary of Icahn Enterprises, L.P. ("Icahn Enterprises") and certain other affiliates of Icahn Enterprises, and Carl C. Icahn (collectively with the Offeror, the "Offeror Parties"). Pursuant to the Transaction Agreement, the Offeror offered (the "Offer") to purchase all of the issued and outstanding shares of CVR Energy's common stock (the "Shares") for a price of $30.00 per Share in cash, without interest, less any applicable withholding taxes, plus one non-transferable contingent cash payment ("CCP") right for each Share which represents the contractual right to receive an additional cash payment per share if a definitive agreement for the sale of CVR Energy is executed on or before August 18, 2013 and such transaction closes. On May 7, 2012, the Offeror Parties announced that control of CVR Energy had been acquired through the Offer. As a result of Shares tendered into the Offer during the initial offering period, the subsequent offering period and subsequent additional purchases, the Offeror owned approximately 82% of the Shares of CVR Energy as of December 31, 2012. Pursuant to the Transaction Agreement, for a period of sixty days CVR Energy solicited proposals or offers from third parties to acquire CVR Energy. The sixty day period began on May 24, 2012 and ended on July 23, 2012, without any qualifying offers.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying Partnership consolidated financial statements include the accounts of CVR Partners and CRNF, its wholly-owned subsidiary. All intercompany accounts and transactions have been eliminated in consolidation.

Cash and Cash Equivalents

The Partnership considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents.

Under the Partnership's cash management system, checks issued but not presented to banks frequently result in book overdraft balances for accounting purposes and are classified within accounts payable in the balance sheet. The change in book overdrafts are reported as a component of operating cash flows for accounts payable as they do not represent bank overdrafts. The amount of these checks included in accounts payable as of December 31, 2012 and December 31, 2011 was $2.2 million and $1.9 million, respectively.

Accounts Receivable, net

CVR Partners grants credit to its customers. Credit is extended based on an evaluation of a customer's financial condition; generally, collateral is not required. Accounts receivable are due on negotiated terms and are stated at amounts due from customers, net of an allowance for doubtful accounts. Accounts outstanding longer than their contractual payment terms are considered past due. CVR Partners determines its allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts are past due, the customer's ability to pay its obligations to CVR Partners, and the condition of the general economy and the industry as a whole. CVR Partners writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Amounts collected on accounts receivable are included in net cash provided by operating activities in the Consolidated Statements of Cash Flows. At December 31, 2012, one customer individually represented approximately 24% of the total accounts receivable balance (excluding accounts receivable with affiliates). At December 31, 2011, three customers represented greater than 15% and collectively represented approximately 53% of the total accounts receivable balance (excluding accounts receivable with affiliates). The largest concentration of credit for any one customer at December 31, 2012 and 2011 was approximately 24% and 22%, respectively, of the accounts receivable balance (excluding accounts receivable with affiliates).

Inventories

Inventories consist of fertilizer products which are valued at the lower of first-in, first-out ("FIFO") cost, or market. Inventories also include raw materials, catalysts, parts and supplies, which are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs.

Due From Affiliate

CVR Partners historically maintained a lending relationship with its affiliate CRLLC in order to supplement CRLLC's working capital needs. As of December 31, 2010, the Partnership's due from affiliate balance was reduced to $0 as a result of the $160.0 million receivable being distributed to CRLLC and the special general partner in accordance with their respective percentage interests. CVR Partners had the right to receive amounts owed from CRLLC upon request. CVR Partners charged interest on these borrowings at an interest rate equal to the applicable rate of under CRLLC's first priority revolving credit facility. See Note 16 ("Related Party Transactions") for further discussion of the due from affiliate. For the year ended December 31, 2010, the Partnership recognized approximately $13.1 million in interest income associated with the due from affiliate balance.

Property, Plant, and Equipment

Additions to property, plant and equipment, including certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1,000,000 in costs which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows:

Asset		Range of Useful Lives, in Years

Improvements to land		30
Buildings		30
Machinery and equipment		5 to 30
Automotive equipment		5
Furniture and fixtures		3 to 7
Railcars		25 to 40

The Partnership's leasehold improvements are depreciated on the straight-line method over the shorter of the contractual lease term or the estimated useful life. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Partnership's Consolidated Statements of Operations.

Goodwill and Intangible Assets

Goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired less liabilities assumed. Intangible assets are assets that lack physical substance (excluding financial assets). Goodwill acquired in a business combination and intangible assets with indefinite useful lives are not amortized, and intangible assets with finite useful lives are amortized. Goodwill and intangible assets not subject to amortization are tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. The Partnership uses November 1 of each year as its annual valuation date for its goodwill impairment test. The annual review of impairment is performed by comparing the carrying value of goodwill to its estimated fair value. The Partnership performed its annual impairment review of goodwill and concluded there was no impairment in 2012, 2011 and 2010. See Note 7 ("Goodwill and Intangible Assets") for further discussion.

Deferred Financing Costs

In connection with the credit facility, the Partnership has incurred lender and other third-party costs. The costs associated with the credit facility have been deferred and are being amortized over the term of the credit facility as interest expense using the effective-interest amortization method for the term loan facility and the straight-line method for the revolving credit facility.

Planned Major Maintenance Costs

The direct-expense method of accounting is used for planned major maintenance activities. Maintenance costs are recognized as expense when maintenance services are performed. During the year ended December 31, 2012, the nitrogen fertilizer facility completed a major scheduled turnaround. Costs of approximately $4.8 million, associated with the 2012 turnaround, are included in direct operating expenses (exclusive of depreciation and amortization) for the year ended December 31, 2012. During the year ended December 31, 2010, the nitrogen fertilizer facility completed a major scheduled turnaround. Costs of approximately $3.5 million, associated with the 2010 turnaround, are included in direct operating expenses (exclusive of depreciation and amortization) for the year ended December 31, 2010. In connection with the 2010 nitrogen fertilizer plant's turnaround, the Partnership wrote off fixed assets with a net book value of approximately $1.4 million.

Planned major maintenance activities generally occur every two years, and the next turnaround is scheduled for 2014.

Cost Classifications

Cost of product sold (exclusive of depreciation and amortization) includes cost of pet coke expense and freight and distribution expenses. Costs of products sold exclude depreciation and amortization of approximately $100,000 and $58,000 for the years ended December 31, 2012 and 2011, respectively. There were no amounts in depreciation and amortization included in costs of products sold for the year ended December 31, 2010.

Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs as well as chemical and catalyst and other direct operating expenses. Direct operating expenses also include allocated non-cash share-based compensation expenses from CVR Energy and CALLC III as discussed in Note 3 ("Share-Based Compensation"). Direct operating expenses exclude depreciation and amortization of approximately $20.6 million, $18.8 million and $18.5 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources and maintaining the corporate offices in Texas and Kansas. Selling, general and administrative expenses also include allocated non-cash share-based compensation expense from CVR Energy and CALLC III as discussed in Note 3 ("Share-Based Compensation"). Selling, general and administrative expenses exclude depreciation and amortization of approximately $5,000, $10,000 and $10,000 for the years ended December 31, 2012, 2011 and 2010, respectively.

Income Taxes

CVR Partners is a recognized partnership required to file a federal income tax return with each partner separately taxed on its share of CVR Partner's taxable income. The Partnership is not subject to income taxes except for a franchise tax in the state of Texas. The income tax liability of the individual partners is not reflected in the consolidated financial statements of the Partnership.

Segment Reporting

The Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") ASC Topic 280 — Segment Reporting, established standards for entities to report information about the operating segments and geographic areas in which they operate. CVR Partners only operates one segment and all of its operations are located in the United States.

Impairment of Long-Lived Assets

The Partnership accounts for impairment of long-lived assets in accordance with ASC 360, Property, Plant and Equipment — Impairment or Disposal of Long-Lived Assets, or ASC 360. In accordance with ASC 360, the Partnership reviews long-lived assets (excluding goodwill and intangible assets with indefinite lives) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell. No impairment charges were recognized for any of the periods presented.

Revenue Recognition

Revenues for products sold are recorded upon delivery of the products to customers, which is the point at which title is transferred, the customer has the assumed risk of loss, and when payment has been received or collection is reasonably assumed, indicating that all significant obligations of CRNF have been satisfied. Deferred revenue represents customer prepayments under contracts to guarantee a price and supply of nitrogen fertilizer in quantities expected to be delivered in the next 12 months in the normal course of business. Taxes collected from customers and remitted to governmental authorities are not included in reported revenues.

Shipping Costs

Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of product sold (exclusive of depreciation and amortization).

Derivative Instruments and Fair Value of Financial Instruments

On June 30 and July 1, 2011, CRNF entered into two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of its $125.0 million floating rate term debt which matures in April 2016. The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expires on February 12, 2016, totals $62.5 million (split evenly between the two agreement dates). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.975%. Both swap agreements will be settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR as governed by the CRNF credit agreement. The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) ("AOCI"), and will be reclassified into interest expense when the interest rate swap transaction affects earnings. The ineffective portion of the gain or loss will be recognized immediately in current interest expense.

Financial instruments consisting of cash and cash equivalents, accounts receivable, and accounts payable are carried at cost, which approximates fair value, as a result of the short-term nature of the instruments.

Share-Based Compensation

The Partnership has been allocated non-cash share-based compensation expense from CVR Energy. CVR Energy accounts for share-based compensation in accordance with ASC 718 Compensation — Stock Compensation, or ASC 718, as well as guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. In accordance with ASC 718, CVR Energy and CALLC III apply a fair-value based measurement method in accounting for share-based compensation. The Partnership recognizes the costs of the share-based compensation incurred by CVR Energy and CALLC III on our behalf primarily in selling, general and administrative expenses (exclusive of depreciation and amortization), and a corresponding increase or decrease to partners' capital, as the costs are incurred on our behalf, following the guidance issued by the FASB regarding the accounting for equity instruments that are issued to other than employees for acquiring, or in conjunction with selling goods or services, which require remeasurement at each reporting period through the performance commitment period, or in our case, through the vesting period. Costs are allocated by CVR Energy and CALLC III based upon the percentage of time a CVR Energy employee provides services to us. In the event an individual's roles and responsibilities change with respect to services provided to us, a reassessment is performed to determine if the allocation percentages should be adjusted. In accordance with the services agreement, the Partnership will not be responsible for the payment of cash related to any share-based compensation allocated to us by CVR Energy.

The change of control and related Transaction Agreement of CVR Energy in May 2012 triggered a modification to outstanding awards under the CVR Energy LTIP. Pursuant to the Transaction Agreement, all employee restricted stock awards are settled in cash on the vesting date pursuant to the terms of the agreement. As a result of the modification, the Partnership was allocated additional share-based compensation of approximately $1.9 million. For awards vesting subsequent to 2012, the awards will be remeasured at each subsequent reporting date until they vest and costs will be allocated based upon the percentage of time a CVR Energy employee provides services to us as discussed above.

The Partnership grants awards pursuant to the CVR Partners LTIP to (1) employees of the Partnership and its subsidiaries and (2) employees of the general partner and to (3) members of board of directors of the general partner. Phantom unit awards made to employees and members of the board of directors of the general partner are considered non-employee equity based award and are required to be marked to market each reporting period until they vest. Awards to employees of the general partner vest over a three year period and awards to members of the board of directors of the general partner generally vest immediately on the grant date.

In December 2012, the board of directors of the general partner approved an amendment to modify the terms of certain phantom unit awards granted to employees of the Partnership and its subsidiaries. Prior the amendment, the phantom units, when granted, were valued at the closing market price of the Partnership's common units on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the units. These shares generally vest over a three-year period. The amendment triggered a modification to the awards by providing the phantom units would be settled in cash rather than in common units of the Partnership. For awards vesting subsequent to amendment, the awards will be remeasured at each subsequent reporting date until they vest. As a result of the modification of the awards, the classification changed from equity-classified awards to liability-classified awards.

Environmental Matters

Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Environmental expenditures are capitalized at the time of the expenditure when such costs provide future economic benefits.

Use of Estimates

Preparing consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities in the consolidated financial statements and the reported amounts of revenues and expenses. Actual results could differ materially from those estimates.

Estimates made in preparing these consolidated financial statements include, among other things, estimates of depreciation and amortization expense, allocations of selling, general and administrative costs, including share-based awards, the economic useful life of assets, the fair value of assets, liabilities, provisions for uncollectible accounts receivable, the results of litigation, and various other recorded or disclosed amounts. Future changes in the assumptions used could have a significant impact on reported results in future periods.

Related Party Transactions

CVR Energy, a related party, provides a variety of services to the Partnership, including cash management and financing services, employee benefits provided through CVR Energy's benefit plans, administrative services provided by CVR Energy's employees and management, insurance and office space leased in CVR Energy's headquarters building and other locations. As such, the accompanying consolidated financial statements include costs that have been incurred by CVR Energy on behalf of the Partnership. These amounts incurred by CVR Energy are then billed or allocated to the Partnership and are properly classified on the Consolidated Statements of Operations as either direct operating expenses (exclusive of depreciation and amortization) or as selling, general and administrative expenses (exclusive of depreciation and amortization). The billing and allocation of such costs are governed by the Services Agreement (the "Agreement") originally entered into by CVR Energy, Inc. and CVR Partners, LP and affiliated companies in October 2007 and amended and restated in connection with the Initial Public Offering. The Agreement provides guidance for the treatment of certain general and administrative expenses and certain direct operating expenses incurred on the Partnership's behalf. Such expenses include, but are not limited to, salaries, benefits, share-based compensation expense, insurance, accounting, tax, legal and technology services. Costs are specifically incurred on behalf of the Partnership, the costs are billed directly to the Partnership. See Note 16 ("Related Party Transactions") for a detailed discussion of the billing procedures and the basis for calculating the charges for specific products and services.

The Partnership's general partner manages the Partnership's operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors. The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). See Note 16 ("Related Party Transactions") for a detailed discussion of the operation of the General Partner and the basis of the reimbursements.

The table below reflects amounts billed in accordance with the Agreement by CVR Energy to the Partnership and the Partnership's limited partnership agreement with the general partner for the years ended December 31, 2012, 2011 and 2010. Additionally, see Note 3 ("Share-Based Compensation") for amounts incurred by CVR Energy and allocated to the Partnership with respect to share-based compensation arrangements.

	Year Ended December 31,

	2012		2011		2010
	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	2,990	$	2,022	$	2,145
Selling, general and administrative expenses (exclusive of depreciation and amortization)		11,103		9,629		8,485

	$	14,093	$	11,651	$	10,630

Subsequent Events

The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership's consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements.

New Accounting Pronouncements

In May 2011, the FASB issued Accounting Standards Update ("ASU") No. 2011-04, "Fair Value Measurements (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS," ("ASU 2011-04"). ASU 2011-04 changed the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements to ensure consistency between U.S. GAAP and International Financial Reporting Standards ("IFRS"). ASU 2011-04 also expanded the disclosures for fair value measurements that are estimated using significant unobservable (Level 3) inputs. This new guidance was to be applied prospectively. The provisions of ASU 2011-04 were effective for interim and annual periods beginning after December 15, 2011. The Partnership adopted this standard as of January 1, 2012. The adoption of this standard did not impact the consolidated financial statement footnote disclosures.

In June 2011, the FASB issued ASU No. 2011-05, "Comprehensive Income (ASC Topic 220): Presentation of Comprehensive Income," ("ASU 2011-05") which amends current comprehensive income guidance. This ASU eliminates the option to present the components of other comprehensive income as part of the statement of stockholders' equity. Instead, we must report comprehensive income in either a single continuous statement of comprehensive income which contains two sections, net income and other comprehensive income, or in two separate but consecutive statements. ASU 2011-05 was effective for interim and annual periods beginning after December 2011 and was to be applied retrospectively. In December 2011, FASB issued ASU 2011-11, which deferred the effective date of the changes in ASU 2011-05 that related to the presentation of reclassification adjustments to again consider whether to present the effects of reclassifications out of accumulated other comprehensive income on the face of the financials. This deferral does not impact the other requirements as of ASU 2011-05. The Partnership adopted this standard as of January 1, 2012. The adoption of this standard expanded the consolidated financial statements and footnote disclosures.

In December 2011, the FASB issued ASU No. 2011-11, "Disclosures about Offsetting Assets and Liabilities" ("ASU 2011-11"). ASU 2011-11 retains the existing offsetting requirements and enhances the disclosure requirements to allow investors to better compare financial statements prepared under U.S. GAAP with those prepared under IFRS. On January 31, 2013, the FASB issued ASU No. 2013-04, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities" ("ASU 2013-04"). ASU 2013-04 limits the scope of the new balance sheet offsetting disclosures to derivatives, repurchase agreements and securities lending transactions. Both standards will be effective for interim and annual periods beginning January 1, 2013 and should be applied retrospectively. The Partnership believes these standards will expand its consolidated financial statement footnote disclosures.

In February 2013, the FASB issued ASU No. 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income" ("ASU 2013-02"). ASU 2013-02 requires the Partnership to present information about reclassification adjustments from accumulated other comprehensive income in the financial statements in a single footnote or parenthetically on the face of the financial statements based on the source and the income statement line items affected by the reclassification. The standard will be effective for interim and annual periods beginning January 1, 2013 and should be applied prospectively. The Partnership believes the standard will expand its consolidated financial statement footnote disclosures.

Share-Based Compensation

12 Months Ended

Dec. 31, 2012

Share-Based Compensation

(3) Share-Based Compensation

Certain employees of CVR Partners and employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy participate in equity compensation plans of CVR Partners' affiliates. Accordingly, CVR Partners has recorded compensation expense for these plans in accordance with Staff Accounting Bulletin, or SAB Topic 1-B "Allocations of Expenses and Related disclosures in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity" and in accordance with guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. All compensation expense related to these plans for full-time employees of CVR Partners has been allocated 100% to CVR Partners. For employees covered by the services agreement with CVR Energy, the Partnership records share-based compensation relative to the percentage of time spent by each employee providing services to the Partnership as compared to the total calculated share-based compensation by CVR Energy. The Partnership is not responsible for payment of share-based compensation and all expense amounts are reflected as an increase or decrease to Partners' Capital.

Prior to its initial public offering, CVR Energy was owned by Coffeyville Acquisition LLC ("CALLC"), which was principally owned by the Goldman Sachs Funds, the Kelso Funds and members of CVR Energy's management team. In connection with CVR Energy's initial public offering, CALLC was split into two entities: CALLC and Coffeyville Acquisition II LLC ("CALLC II"). In connection with this split, management's equity interest in CALLC, including both their common units and non-voting override units, were split so that half of management's equity interest was in CALLC and half was in CALLC II.

In February 2011, CALLC and CALLC II sold into the public market 11,759,023 shares and 15,113,254 shares, respectively, of CVR Energy's common stock, pursuant to a registered public offering. In May 2011, CALLC sold into the public market its remaining shares of CVR Energy, pursuant to a registered public offering.

As a result, CALLC and CALLC II ceased to be stockholders of CVR Energy. Subsequent to CALLC's and CALLC II's divestiture of ownership interest in CVR Energy, no additional share-based compensation expense was incurred with respect to override units and phantom units after each respective divestiture date. The final fair values of the override units of CALLC and CALLC II were derived based upon the values resulting from the proceeds of each entity's respective divestiture of its ownership in CVR Energy. These values were utilized to determine the related compensation expense for the unvested units.

The final fair value of the CALLC III override units was derived based upon the value resulting from the proceeds received by the managing GP upon the purchase of the IDR's by the Partnership. These proceeds were subsequently distributed to the owners of CALLC III which included the override unitholders. This value was utilized to determine the related compensation expense for the unvested units. Subsequent to June 30, 2011, no additional share-based compensation will be incurred with respect to override units of CALLC III due to the complete distribution of the value prior to July 1, 2011. For the years ended December 31, 2011 and 2010, the estimated fair value of the override units of CALLC III was determined using a probability-weighted expected return method which utilized CALLC III's cash flow projections, which were considered representative of the nature of interests held by CALLC III in the Partnership.

The following table provides key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III.

						Compensation Expense for the Years Ended December 31,

	Benchmark Value (per Unit)		Original Awards Issued			Compensation Expense for the Years Ended December 31,
Award Type	Benchmark Value (per Unit)		Original Awards Issued		Grant Date	2011		2010
						(in thousands)
Override Operating Units	$	11.31		919,630	June 2005	$	—	$	56
Override Operating Units	$	34.72		72,492	December 2006		—		1
Override Value Units(a)	$	11.31		1,839,265	June 2005		1,495		4,751
Override Value Units(b)	$	34.72		144,966	December 2006		225		217
Override Units(c)	$	10.00		642,219	February 2008		143		473

					Total	$	1,863	$	5,498

Due to the divestiture of all ownership in CVR Energy by CALLC and CALLC II and due to the purchase of the IDRs from CVR GP, LLC and the distribution to CALLC III, there is no associated unrecognized compensation expense as of December 31, 2012 and 2011.

Valuation Assumptions

Significant assumptions used in the valuation of the Override Value Units (a) and (b) were as follows:

	(a) Override Value Units December 31,			(b) Override Value Units December 31,

	2010			2010
Estimated forfeiture rate		None			None
Derived service period		6 years			6 years
CVR Energy's closing stock price	$	15.18		$	15.18
Estimated fair value (per unit)	$	22.39		$	6.56
Marketability and minority interest discounts		20.0	%		20.0	%
Volatility		43.0	%		43.0	%

(c) Override Units — Using a probability-weighted expected return method that utilized CALLC III's cash flow projections which includes expected future earnings and the anticipated timing of IDRs, the estimated grant date fair value of the override units was approximately $3,000. As a non-contributing investor, CVR Energy also recognized income equal to the amount that its interest in the investee's net book value has increased (that is its percentage share of the contributed capital recognized by the investee) as a result of the disproportionate funding of the compensation cost. Of the 642,219 units issued, 109,720 were immediately vested upon issuance and the remaining units were subject to a forfeiture schedule. Significant assumptions used in the valuation were as follows:

		December 31,

		2010
Estimated forfeiture rate		None
Derived Service Period		Forfeiture schedule
Estimated fair value (per unit)		$2.60
Marketability and minority interest discounts		10.0%
Volatility		47.6%

Phantom Unit Plans

CVR Energy, through CRLLC, has two Phantom Unit Appreciation Plans (the "Phantom Unit Plans") whereby directors, employees and service providers were awarded phantom points at the discretion of the board of directors or the compensation committee. Holders of service phantom points had rights to receive distributions when holders of override operating units received distributions. Holders of performance phantom points had rights to receive distributions when CALLC and CALLC II holders of override value units received distributions. There was no compensation expense for the year ended December 31, 2012 related to the Phantom Unit Plans. The Phantom Unit Plans were terminated in December 2012. Compensation expense for the years ended December 31, 2011 and 2010 related to the Phantom Unit Plans was approximately $2.0 million and $3.2 million, respectively. Due to the divestiture of all ownership of CVR Energy by CALLC and CALLC II, there is no unrecognized compensation expense associated with the Phantom Units Plans at December 31, 2012.

Long-Term Incentive Plan — CVR Energy

CVR Energy has a Long-Term Incentive Plan ("CVR Energy LTIP") that permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of December 31, 2012, only restricted shares of CVR Energy common stock, restricted stock units and stock options had been granted under the CVR Energy LTIP. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy's or its subsidiaries' (including CRNF) employees, officers, consultants and directors.

Restricted Shares

Through the CVR Energy LTIP, shares of restricted common stock and restricted stock units (collectively "restricted shares") have been granted to employees of CVR Energy and CRNF. Restricted shares, when granted, were historically valued at the closing market price of CVR Energy's common stock on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the common stock. These restricted shares generally vest over a three-year period.

The Transaction Agreement, as described in Note 1 ("Formation of the Partnership, Organization and Nature of Business"), triggered a modification to the treatment of outstanding restricted shares under the CVR Energy LTIP. Pursuant to the Transaction Agreement, all restricted shares that vested in 2012 vested in accordance with the current vesting terms, but upon vesting were converted to a cash award in which the recipient received the offer price of $30.00 per share in cash plus one CCP. For all such awards that vest in accordance to their terms in 2013, 2014 and 2015, the holders of the awards will receive a cash award equal to the lesser of the offer price or the appraised value of the shares at the time of vesting. Additional share-based compensation of $1.9 million was incurred to revalue the unvested shares to the fair value upon the date of modification. For awards vesting subsequent to 2012, the awards will be remeasured at each subsequent reporting date until they vest.

Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at December 31, 2012, there was approximately $1.9 million of total unrecognized compensation cost related to restricted shares to be recognized over a weighted-average period of approximately 1 year. Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that occur from time to time. The unrecognized compensation expense has been determined by the number of restricted shares and respective allocation percentage for individuals for whom, as of December 31, 2012, compensation expense has been allocated to the Partnership.

Compensation expense recorded for the years ended December 31, 2012, 2011 and 2010, related to the restricted shares, was approximately $4.6 million, $2.0 million and $0.3 million, respectively.

Long-Term Incentive Plan — CVR Partners

In connection with the Initial Public Offering, the board of directors of the general partner adopted the CVR Partners, LP Long-Term Incentive Plan ("CVR Partners LTIP"). Individuals who are eligible to receive awards under the CVR Partners LTIP include (1) employees of the Partnership and its subsidiaries and (2) employees of the general partner and to (3) members of board of directors of the general partner. The CVR Partners LTIP provides for the grant of options, unit appreciation rights, distribution equivalent rights, restricted units, phantom units and other unit-based awards, each in respect of common units. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000.

Through the CVR Partners LTIP, phantom and common units have been awarded to employees of the Partnership and the general partner and to members of the board of directors of the general partner. Phantom unit awards made to employees and members of the board of directors of the general partner are considered a non-employee equity based award and are required to be marked-to-market each reporting period until they vest. Awards to employees of the general partner vest over a three year period and awards to members of the board of directors of the general partner generally vest immediately on the grant date.

In December 2012, the board of directors of the general partner approved an amendment to modify the terms of certain phantom unit awards previously granted to employees of the Partnership and its subsidiaries. Prior the amendment, the phantom units, when granted, were valued at the closing market price of the Partnership's common units on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the units. These shares generally vest over a three-year period.

The amendment triggered a modification to the awards by providing the phantom units would be settled in cash rather than common units of the Partnership. Additional share-based compensation incurred to revalue the unvested units upon modification was not material. For awards vesting subsequent to the amendment, the awards will be remeasured at each subsequent reporting date until they vest. As a result of the modification of the awards, the classification changed from equity-classified awards to liability-classified awards.

A summary of the common units and phantom units (collectively "Units") activity and changes under the CVR Partners LTIP during the years ended December 31, 2012 and December 31, 2011 is presented below:

	Units			Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value

	(in thousands)
Non-vested at April 13, 2011		—		$	—	$	—
Granted		200,647			22.34
Vested		(36,076	)		19.36
Forfeited		—			—

Non-vested at December 31, 2011		164,571		$	22.99	$	4,085

Granted		95,370			24.53
Vested		(58,129	)		23.08
Forfeited		—			—

Non-vested at December 31, 2012		201,812		$	23.70	$	5,094

Unrecognized compensation expense associated with the unvested phantom units at December 31, 2012 was approximately $3.6 million and is expected to be recognized over a weighted average period of 1.6 years. Compensation expense recorded for the years ended December 31, 2012 and 2011 related to the awards under the CVR Partners LTIP was approximately $2.2 million and $1.4 respectively. Compensation expense related to the awards issued to employees and members of the board of directors of the general partner under the CVR Partners LTIP has been recorded in selling, general and administrative expenses (exclusive of depreciation and amortization) — affiliates as the expense has been incurred for the benefit of directors or employees of the general partner.

As of December 31, 2012, the Partnership has a liability of $0.2 million for unvested phantom unit awards related to employees of the Partnership and its subsidiaries, which is recorded in personnel accruals on the Consolidated Balance Sheet. For the year ended December 31, 2012, the Partnership paid cash of $0.3 million to settle liability-classified awards upon vesting. No cash was paid to settle phantom unit awards in 2011.

As of December 31, 2012, -there were 4,748,893 common units available for issuance under CVR Partners LTIP.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Property, Plant, and Equipment

Inventories

12 Months Ended

Dec. 31, 2012

Inventories

Inventories

(4) Inventories

Inventories consisted of the following:

	December 31,

	2012		2011
	(in thousands)
Finished goods	$	5,234	$	6,130
Raw materials and precious metals		7,038		4,578
Parts and supplies		16,677		12,547

	$	28,949	$	23,255

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2012

Property, Plant, and Equipment

(5) Property, Plant, and Equipment

A summary of costs for property, plant, and equipment is as follows:

	December 31,

	2012		2011
	(in thousands)
Land and improvements	$	2,611	$	2,563
Buildings and improvements		1,223		815
Machinery and equipment		403,682		397,433
Automotive equipment		357		391
Furniture and fixtures		343		261
Railcars		2,496		2,496
Construction in progress		132,428		51,410

	$	543,140	$	455,369
Less: Accumulated depreciation		131,540		113,874

Total net, property, plant, and equipment	$	411,600	$	341,495

Capitalized interest recognized as a reduction of interest expense for the years ended December 31, 2012 and 2011 totaled approximately $3.2 million and $1.3 million, respectively.

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

Partners' Capital and Partnership Distributions

Partners' Capital and Partnership Distributions

12 Months Ended

Dec. 31, 2012

Partners' Capital and Partnership Distributions

(6) Partners' Capital and Partnership Distributions

In connection with the Initial Public Offering that closed on April 13, 2011, the Partnership's special LP units were converted into common units, the Partnership's special GP units were converted into common units, and the Partnership's special general partner was merged with and into CRLLC, with CRLLC continuing as the surviving entity. In addition, CVR GP, LLC sold its IDRs to the Partnership and the IDRs were extinguished, and CALLC III sold CVR GP, LLC to CRLLC. Following the Initial Public Offering, the Partnership has two types of partnership interests outstanding:

•

common units; and

•

a general partner interest, which is not entitled to any distributions, and which is held by CVR GP, LLC, the general partner.

At December 31, 2012, the Partnership had a total of 73,065,143 common units issued and outstanding, of which 50,920,000 common units were owned by CRLLC, representing approximately 70% of the total Partnership units outstanding.

The board of directors of the Partnership's general partner has adopted a policy for the Partnership to distribute all available cash generated on a quarterly basis. Cash distributions will be made to the common unitholders of record on the applicable record date, generally within 45 days after the end of each quarter. Available cash for each quarter will be determined by the board of directors of the general partner following the end of such quarter. Available cash for each quarter generally equaled the Partnership's cash flow from operations for the quarter, less cash needed for maintenance capital expenditures, debt service and other contractual obligations, and reserves for future operating or capital needs that the board of directors of our general partner deems necessary or appropriate. The Partnership also retains cash on hand associated with prepaid sales at each quarter end for future distributions to common unitholders based upon the recognition into income of the prepaid sales. Beginning with the first quarter 2013, the board of directors of our general partner has adopted an amended policy to calculate available cash starting with Adjusted EBITDA reduced for cash needed for maintenance capital expenditures, debt service and other contractual obligations, major scheduled turnaround expense incurred, and reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate.

The following is a summary of cash distributions paid to unitholders during 2012 for the respective quarters to which the distributions relate:

	December 31, 2011		March 31, 2012		June 30, 2012		September 30, 2012		Total Cash Distributions Paid in 2012

	($ in millions except per common units amounts)
Amount paid CRLLC	$	29.9	$	26.6	$	30.5	$	25.3	$	112.4
Amounts paid to public unitholders		13.0		11.6		13.3		10.9		48.8

Total amount paid	$	42.9	$	38.2	$	43.8	$	36.2	$	161.2

Per common unit	$	0.588	$	0.523	$	0.600	$	0.496	$	2.207

Common units outstanding		73,030,936		73,030,936		73,043,356		73,046,498

	December 31, 2010		March 31, 2011		June 30, 2011		September 30, 2011		Total Cash Distributions Paid in 2011

	($ in millions except per common units amounts)
Amount paid CRLLC	$	—	$	—	$	20.7	$	29.1	$	49.8
Amounts paid to public unitholders		—		—		9.0		12.7		21.6

Total amount paid	$	—	$	—	$	29.7	$	41.8	$	71.5

Per common unit	$	—	$	—	$	0.407	$	0.572	$	.979

Common units outstanding		—		—		73,002,956		73,002,956

On February 14, 2013, the Partnership paid out a cash distribution to the Partnership's unitholders of record at the close of business on February 7, 2013 for the fourth quarter of 2012 in the amount of $0.192 per unit, or $14.0 million in aggregate. Total cash distributions paid based upon available cash for 2012 were $1.81 per each common unit.

The entire disclosure for the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units.

Goodwill and Intangible Assets	12 Months Ended
Goodwill and Intangible Assets	Dec. 31, 2012
Goodwill and Intangible Assets
Goodwill and Intangible Assets	(7) Goodwill and Intangible Assets *Goodwill* In connection with the 2005 acquisition by CALLC of all outstanding stock owned by Coffeyville Holdings Group, LLC, CRNF recorded goodwill of approximately $40,969,000. Goodwill and other intangible assets accounting standards provide that goodwill and other intangible assets with indefinite lives shall not be amortized but shall be tested for impairment on an annual basis. In accordance with these standards, CVR Partners completes its annual test for impairment of goodwill as of November 1 each year. Based on the results of the test, no impairment of goodwill was recorded for the years ended December 31, 2012, 2011 and 2010. In testing goodwill for impairment, the Partnership applied the guidance in ASU 2011 — 08, which allows an alternative in certain situations that simplifies the impairment testing of goodwill. This guidance allows an entity the option to first perform a qualitative evaluation to determine whether it is necessary to perform the quantitative two-step goodwill impairment analysis. The Partnership began the qualitative assessment by analyzing the key drivers and other external factors that impact the business in an attempt to determine if any significant events, transactions or other factors had occurred, or were expected to occur, that would impair earnings or competitiveness; therefore impairing the fair value of the Partnership. The key drivers that were considered in the evaluation of the Partnership's fair value included: • general economic conditions; • fertilizer pricing; • input costs; and • customer outlook. After assessing the totality of events and circumstances, it was determined that it was not more likely than not that the fair value of the Partnership was less than the carrying value, and so it was not necessary to perform the two-step valuation. *Other Intangible Assets* Contractual agreements with a fair market value of $145,000 were acquired in 2005 in connection with the acquisition of CALLC of all outstanding stock owned by Coffeyville Holdings Group, LLC. The intangible value of these agreements is amortized over the life of the agreements through September 2019. Amortization expense of $5,000, $10,000 and $10,000, was recorded in depreciation and amortization for the years ended December 31, 2012, 2011 and 2010, respectively.

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2012

Accrued Expenses and Other Current Liabilities

(8) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:

	December 31, 2012		December 31, 2011

	(in thousands)
Property taxes	$	7,116	$	7,025
Capital asset and dismantling obligation		—		4,187
Other current liabilities (interest rate swap)		862		905
Accrued interest		500		885
Other accrued expenses and liabilities(1)		1,002		1,820

	$	9,480	$	14,822

(1)

Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC ("CRRM"), a related party, under the feedstock and shared services agreement. See Note 16 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Nitrogen Fertilizer Incident	12 Months Ended
Nitrogen Fertilizer Incident	Dec. 31, 2012
Nitrogen Fertilizer Incident
Nitrogen Fertilizer Incident	(9) Nitrogen Fertilizer Incident On September 30, 2010, the nitrogen fertilizer plant experienced an interruption in operations due to a rupture of a high-pressure UAN vessel. Total costs due to the incident were approximately $11.7 million for repairs and maintenance and other associated costs. Approximately $0.3 million, $0.9 million, and $10.5 million of these costs were recognized during the years ended December 31, 2012, 2011 and 2010, respectively, of which approximately $4.9 million were capitalized. The remaining amounts are included in direct operating expenses (exclusive of depreciation and amortization). Approximately $8.0 million of insurance proceeds were received under the property damage insurance claim related to this incident. Approximately $1.0 million, $2.7 million and $4.3 million of these proceeds were received during the years ended December 31, 2012, 2011 and 2010, respectively. The recording of the insurance proceeds resulted in a reduction of direct operating expenses (exclusive of depreciation and amortization) when received. Total proceeds received for insurance indemnity under the business interruption insurance policy related to the incident were approximately $3.4 million, which was reported in the year ended December 31, 2011. Business interruption insurance proceeds were included in the Consolidated Statements of Operations under Insurance recovery-business interruption. As of December 31, 2012, all property damage and business interruption claims have been fully settled with all claims closed.

Credit Facility

12 Months Ended

Dec. 31, 2012

Credit Facility

Credit Facility

(10) Credit Facility

Concurrently with the closing of the Initial Public Offering, on April 13, 2011, CRNF as borrower and CVR Partners, as guarantor, entered into a new credit facility with a group of lenders including Goldman Sachs Lending Partners LLC, as administrative and collateral agent. The credit facility includes a term loan facility of $125.0 million and a revolving credit facility of $25.0 million with an uncommitted incremental facility of up to $50.0 million. No amounts were outstanding under the revolving credit facility at December 31, 2012. There is no scheduled amortization and the credit facility matures in April 2016. The credit facility is used to finance on-going working capital, capital expenditures, letters of credit issuances and general needs of the Partnership. The Partnership, upon the closing of the new credit facility, made a special distribution to CRLLC of approximately $87.2 million in order to, among other things, fund the offer to purchase CRLLC's senior secured notes required upon consummation of the Initial Public Offering.

Borrowings under the credit facility bear interest at either a Eurodollar rate or a base rate plus a margin based on a pricing grid determined by the trailing four quarter leverage ratio. The margin for borrowings under the credit facility ranges from 3.50% to 4.25% for Eurodollar loans and 2.50% to 3.25% for base rate loans. Currently, the interest rate is either the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. Under its terms, the lenders under the credit facility were granted a first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CVR Partners and CRNF.

The credit facility requires CVR Partners to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, creation of liens on assets, and the ability to dispose assets, make restricted payments, investments or acquisitions, enter into sale-leaseback transactions or enter into affiliate transactions. The credit facility provides that the Partnership can make distributions to holders of the Partnership's common units provided the Partnership is in compliance with our leverage ratio and interest coverage ratio covenants on a pro forma basis after giving effect to such distribution and there is no default or event of default under the facility.

As of December 31, 2012, CRNF was in compliance with the covenants of the credit facility.

In connection with the credit facility, the Partnership incurred lender and other third-party costs of approximately $4.8 million. The costs associated with the credit facility have been deferred and are being amortized over the term of the credit facility as interest expense using the effective-interest amortization method for the term loan facility and the straight-line method for the revolving credit facility.

Deferred financing costs consisted of the following:

	Year Ended December 31, 2012

	(in thousands)
Deferred financing costs	$	4,824
Less accumulated amortization		1,660
Unamortized deferred financing costs		3,164
Less current portion		964

	$	2,200

For the years ended December 31, 2012 and 2011, amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $1.0 million and $0.7 million, respectively.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Interest Rate Swap	12 Months Ended
Interest Rate Swap	Dec. 31, 2012
Interest Rate Swap
Interest Rate Swap	(11) Interest Rate Swap On June 30 and July 1, 2011 CRNF entered into two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of its $125.0 million floating rate term debt which matures in April 2016. The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expires on February 12, 2016, totals $62.5 million (split evenly between the two agreement dates). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.975%. Both swap agreements will be settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR as governed by the CRNF credit agreement. At December 31, 2012, the effective rate was approximately 4.58%. The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) ("AOCI"), and will be reclassified into interest expense when the interest rate swap transaction affects earnings. The ineffective portion of the gain or loss will be recognized immediately in current interest expense. The interest expense re-classed from AOCI into earnings was $1.0 million and $0.4 million for the years ended December 31, 2012 and 2011, respectively.

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 20: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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Reference 22: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Net Income Per Common Unitholder

Net Income Per Common Unitholder

12 Months Ended

Dec. 31, 2012

Net Income Per Common Unitholder

(12) Net Income Per Common Unitholder

The net income per unit figures on the Consolidated Statement of Operations are based on the net income of the Partnership after the closing of the Initial Public Offering on April 13, 2011, since this is the amount of net income that is attributable to the common units.

The Partnership's net income is allocated wholly to the common unitholders as the general partner does not have an economic interest.

Basic and diluted net income per common unitholder is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to phantom units and unvested common units granted under the CVR Partners LTIP. The common units issued during the period are included on a weighted-average basis for the days in which they were outstanding.

The following table illustrates the Partnership's calculation of net income per common unitholder (in thousands, except per unit information):

	Year Ended December 31, 2012		April 13, 2011 to December 31, 2011

Net income	$	112,223	$	108,351

Net income per common unit, basic	$	1.54	$	1.48

Net income per common unit, diluted	$	1.53	$	1.48

Weighted-average common units outstanding, basic		73,039		73,008

Weighted-average common units outstanding, diluted		73,193		73,073

The Partnership has omitted net income per unit data for all periods other than the years ended December 31, 2012 and 2011, as the Partnership operated under a different capital structure prior to the closing of the Initial Public Offering on April 13, 2011; therefore, the per unit information is not meaningful to investors.

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2012
Income Taxes
Income Taxes	(13) Income Taxes The State of Texas enacted a franchise tax that required the Partnership to pay a tax of 1.0% on the Partnership's "margin" beginning with the 2008 taxable year, as defined in the law, based on the Partnership's prior year results. The margin to which the tax rate is applied generally is calculated as the Texas percentage of the Partnership's revenues for federal income tax purposes less the cost of the products sold as defined by Texas law. Texas requires the entities that are part of an affiliated group, generally defined as greater than 50% owned entities, of a common owner, to file on a combined basis. As a result, the Partnership's Texas tax liability is reported on a combined basis with CVR Energy and taxes payable are recorded as due to affiliate in other current liabilities. Under ASC Topic 740, Income Taxes ("ASC 740"), taxes based on income like the Texas franchise tax are accounted for using the liability method under which deferred income taxes are recognized for the future tax effects of temporary differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities using the enacted statutory tax rates in effect at the end of the period. A valuation allowance for deferred tax assets is recorded when it is more likely than not that the benefit from the deferred tax asset will not be realized. Temporary differences related to the Partnership's property affect the Texas franchise tax. As a result, the Partnership reflected a deferred tax liability in the amount of approximately $42,000 and $36,000 at December 31, 2012 and 2011, respectively, included in the Consolidated Balance Sheets of the Partnership. In addition, the Partnership reflected state income taxes payable of approximately $58,000 and $31,000 at December 31, 2012 and 2011, respectively, included in accrued expenses and other current liabilities on the Consolidated Balance Sheets of the Partnership. For the years ended December 31, 2012, 2011 and 2010, the Partnership recorded income tax expense of $52,000, $28,000 and $26,000, respectively.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Commitments and Contingencies

Benefit Plans	12 Months Ended
Benefit Plans	Dec. 31, 2012
Benefit Plans
Benefit Plans	(14) Benefit Plans CRLLC sponsors and administers a defined-contribution 401(k) plan (the "Plan") for the employees of CRNF. Participants in the Plan may elect to contribute up to 50% of their annual salaries and up to 100% of their annual bonus received pursuant to CVR Energy's income sharing plan. CRNF matches up to 100% of the first 6% of the participant's contribution. Participants in the Plan are immediately vested in their individual contributions. The Plan has a three year vesting schedule for CRNF's matching funds and contains a provision to count service with any predecessor organization. For the years ended December 31, 2012, 2011 and 2010, CRNF's contributions under the Plan were $0.6 million, $0.4 million and $0.4 million, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies

(15) Commitments and Contingencies

Leases and Unconditional Purchase Obligations

The minimum required payments for operating leases and unconditional purchase obligations are as follows:

	Operating Leases		Unconditional Purchase Obligations(1)

	(in thousands)
Year ending December 31, 2013	$	6,142	$	20,366
Year ending December 31, 2014		4,794		14,280
Year ending December 31, 2015		4,316		13,484
Year ending December 31, 2016		3,929		13,728
Year ending December 31, 2017		2,275		13,990
Thereafter		6,231		104,205

	$	27,687	$	180,053

(1)

The Partnership's purchase obligation for pet coke from CVR Energy has been derived from a calculation of the average pet coke price paid to CVR Energy over the preceding two year period.

CRNF leases railcars and facilities under long-term operating leases. Lease expense for the years ended December 31, 2012, 2011 and 2010, totaled approximately $4.3 million, $3.8 million and $4.1 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CRNF's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire.

CRNF has an agreement with the City of Coffeyville (the "City") pursuant to which it must make a series of future payments for the supply, generation and transmission of electricity and City margin based upon agreed upon rates. This agreement expires on July 1, 2019. Effective August 2008 and through July 2010, the City began charging a higher rate for electricity than what had been agreed to in the contract. CRNF filed a lawsuit to have the contract enforced as written and to recover other damages. CRNF paid the higher rates under protest and subject to the lawsuit in order to obtain the electricity. In August 2010, the lawsuit was settled and CRNF received a return of funds totaling approximately $4.8 million. This return of funds was recorded in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations during the third quarter of 2010. In connection with the settlement, the electrical services agreement was amended.

During 2005, CRNF entered into the Amended and Restated On-Site Product Supply Agreement with The BOC Group, Inc. (as predecessor in interest to Linde LLC). Pursuant to the agreement, which expires in 2020, CRNF is required to take as available and pay approximately $300,000 per month, which amount is subject to annual inflation adjustments, for the supply of oxygen and nitrogen to the fertilizer operation. Expenses associated with this agreement are included in direct operating expenses (exclusive of depreciation and amortization) and for the years ended December 31, 2012, 2011 and 2010, totaled approximately $4.3 million, $4.2 million and $4.7 million, respectively.

CRNF entered into a lease agreement effective October 25, 2007 with CVR Energy under which certain office and laboratory space is leased. This lease agreement was amended and restated in connection with the Initial Public Offering and extended through October 2017. The agreement requires CRNF to pay approximately $8,900 (rate as of December 31, 2012) on the first day of each calendar month with annual increase. See Note 16 ("Related Party Transactions") for further discussion.

On February 22, 2011, CRLLC entered into a $250.0 million ABL credit facility. At April 13, 2011, CRLLC's first lien senior secured notes had an aggregate principal balance of $247.5 million and CRLLC's second lien senior secured notes had an aggregate principal balance of $225.0 million. The Partnership and CRNF were each released from their obligation as a guarantor or obligor, as applicable, under CRLLC's ABL credit facility, first lien senior secured notes and second lien senior secured notes as a result of the closing of the Initial Public Offering.

The Partnership entered into a pet coke supply agreement with HollyFrontier Corporation which became effective on March 1, 2012. The initial term ends in December 2013 and the agreement is subject to renewal. Expenses related to the pet coke supply agreement totaled approximately $6.0 million for the year ended December 31, 2012, which was recorded in cost of products sold (exclusive of depreciation and amortization).

Litigation

From time to time, the Partnership is involved in various lawsuits arising in the normal course of business, including matters such as those described below under "Environmental, Health, and Safety ("EHS") Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. Management believes the Partnership has accrued for losses for which it may ultimately be responsible. It is possible that management's estimates of the outcomes will change within the next year due to uncertainties inherent in litigation and settlement negotiations. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters are accurate.

CRNF received a ten year property tax abatement from Montgomery County, Kansas in connection with the construction of the nitrogen fertilizer plant that expired on December 31, 2007. In connection with the expiration of the abatement, the county reassessed CRNF's nitrogen fertilizer plant and classified the nitrogen fertilizer plant as almost entirely real property instead of almost entirely personal property. The reassessment resulted in an increase in CRNF's annual property tax expense by an average of approximately $10.7 million per year for the years ended December 31, 2008 and 2009, $11.7 million for the year ended December 31, 2010, $11.4 million for the year ended December 31, 2011, and $11.3 million for the year ended December 31, 2012. CRNF did not agree with the county's classification of its nitrogen fertilizer plant and protested the classification and resulting valuation for each of those years to the Kansas Court of Tax Appeals ("COTA"). However, CRNF has fully accrued and paid the property taxes the county claims are owed for the years ended December 31, 2011, 2010, 2009 and 2008 and has estimated and accrued for property tax for the year ended December 31, 2012. The first payment in respect to CRNF's 2012 property taxes was paid in December 2012 and the second payment will be made in May 2013. This property tax expense is reflected as a direct operating expense in the consolidated financial statements. In February 2011, CRNF tried the 2008 case to COTA and in January 2012, COTA issued its decision holding that CRNF's fertilizer plant was almost entirely real property instead of almost entirely personal property. CRNF disagreed with the ruling and filed a petition for reconsideration with COTA, which was denied, and then filed an appeal to the Kansas Court of Appeals. CRNF also protested the valuation of the CRNF fertilizer plant for tax years 2009 through 2012, which cases remained pending before COTA. On February 25, 2013, Montgomery County and CRNF agreed to a settlement for tax years 2009 through 2012 which generally provides that the nitrogen fertilizer plant will be appraised at a total value of $35.0 million for tax years 2013 through 2016 which will lower CRNF's property taxes by about $10.5 million per year based on current mill levy rates. In addition, the settlement provides that Montgomery County will not challenge or contest CRNF's application for a ten year tax exemption pursuant to Kansas law for the UAN expansion and will support the approval of such application by COTA, the reviewing body for such exemption application. Finally, the settlement provides that CRNF will continue its appeal of the 2008 case and that Montgomery County will make a payment to CRNF for the 2008 tax year upon the final conclusion of the appeal, with the amount of the payment to depend on the appeal's outcome.

Environmental, Health, and Safety ("EHS") Matters

CRNF is subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries. All liabilities are monitored and adjusted regularly as new facts emerge or changes in law or technology occur.

CRNF owns and operates a facility utilized for the manufacture of nitrogen fertilizers. Therefore, CRNF has exposure to potential EHS liabilities related to past and present EHS conditions at this location.

From time to time, the United States Environmental Protection Agency ("EPA") has conducted inspections and issued information requests to CRNF with respect to CRNF's compliance with the Clean Air Act's "Risk Management Program" and the release reporting requirements under the Comprehensive Environmental Response, Compensation, and Liability Act and the Emergency Planning and Community Right-to-Know Act. These previous investigations have resulted in the issuance of preliminary findings regarding CRNF's compliance status. In the fourth quarter of 2010, following CRNF's reported release of ammonia from its cooling water system and the rupture of its UAN vessel (which released ammonia and other regulated substances) the EPA conducted its most recent inspection and issued an additional request for information to CRNF. The EPA has not made any formal claims against CRNF and CRNF has not accrued for any liability associated with the investigations or releases.

Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate.

Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. Capital expenditures for the years ended December 31, 2012, 2011 and 2010, were approximately $0.4 million, $0.2 million and $0.2 million, respectively. These expenditures were incurred to improve the environmental compliance and efficiency of the operations. CRNF believes it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described above or other EHS matters which may develop in the future will not have a material adverse effect on the business, financial condition, or results of operations.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 440
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2012
Related Party Transactions
Related Party Transactions	(16) Related Party Transactions *Registration Rights Agreement* On August 29, 2012, the Partnership's registration statement on Form S-3 was declared effective by the SEC, enabling CRLLC to sell, from time to time, in one or more public offerings or direct placements, up to 50,920,000 common units. For the year ended December 31, 2012, the Partnership recognized approximately $0.4 million in expenses related to this registration statement, along with $0.7 million for a prior registration for the benefit of CRLLC in accordance with CVR Partners' Registration Rights Agreement. These amounts included filing fees, printer fees and external accounting and external legal fees incurred in conjunction with the filing of this registration statement. *Related Party Agreements* In connection with the formation of CVR Partners and the initial public offering of CVR Energy in October 2007, CVR Partners and CRNF entered into several agreements with CVR Energy and its subsidiaries (including CRRM) that govern the business relations among CVR Partners, its general partner and CRNF on the one hand, and CVR Energy and its subsidiaries, on the other hand. Certain of the agreements described below were amended and restated on April 13, 2011 in connection with the Initial Public Offering; the agreements are described as in effect at December 31, 2012. Amounts owed to CVR Partners and CRNF from CVR Energy and its subsidiaries with respect to these agreements are included in prepaid expenses and other currents assets, and other long-term assets, on the Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Partners and CRNF with respect to these agreements are included in accounts payable, accrued expenses and other current liabilities, and other long-term liabilities, on the Partnership's Consolidated Balance Sheets. CVR Refining, LP (the "Refining Partnership"), an affiliate of the Partnership, completed its initial public offering (the "Refining Partnership IPO") on January 23, 2013. Following the Refining Partnership IPO, CVR Energy indirectly owns the general partner of the Refining Partnership and approximately 81% of the Refining Partnership's outstanding common units. Although certain of CVR Energy's subsidiaries that are parties to the related party agreements discussed below were contributed to the Refining Partnership in connection with the Refining Partnership's IPO, the Refining Partnership IPO had no impact on these and the Partnership's business relations with CVR Energy and its subsidiaries. *Feedstock and Shared Services Agreement* CRNF entered into a feedstock and shared services agreement with CRRM under which the two parties provide feedstock and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's nitrogen fertilizer plant. Pursuant to the feedstock agreement, CRNF and CRRM have the obligation to transfer excess hydrogen to one another. Net monthly sales of hydrogen to CRRM have been reflected as net sales for CVR Partners. Net monthly receipts of hydrogen from CRRM have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Partners. For the years ended December 31, 2012, 2011 and 2010, the net sales generated from the sale of hydrogen to CRRM were approximately $6.3 million, $14.2 million and $0.1 million, respectively. For the years ended December 31, 2012, 2011 and 2010, CVR Partners also recognized $0.2 million, $1.0 million and $1.8 million of cost of product sold (exclusive of depreciation and amortization) related to the transfer of excess hydrogen from the refinery, respectively. At December 31, 2012 and 2011, there was approximately $0.2 million and $0.1 million, respectively, of receivables included in prepaid expenses and other current assets on the Consolidated Balance Sheets associated with unpaid balances related to hydrogen sales. The agreement provides that both parties must deliver high-pressure steam to one another under certain circumstances. Net reimbursed or (paid) direct operating expenses recorded during the years ended December 31, 2012, 2011 and 2010 were approximately $(10,000), $(0.3) million and $(0.1) million, respectively, related to high-pressure steam. Reimbursements or paid amounts for each of the years on a gross basis were nominal. CRNF is also obligated to make available to CRRM any nitrogen produced by the Linde air separation plant that is not required for the operation of the nitrogen fertilizer plant, as determined by CRNF in a commercially reasonable manner. Reimbursed direct operating expenses associated with nitrogen for the years ended December 31, 2012, 2011 and 2010, were approximately $1.4 million, $1.5 million and $0.8 million, respectively. No amounts were paid by CRNF to CRRM for any of the years. The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. CRNF receives the benefit of eliminating a waste gas stream and recovers the fuel value of the tail gas system. For the years ended December 31, 2012 and 2011, there were net sales of approximately $66,000 and $48,000, respectively, generated from the sale of tail gas to CRRM. In April 2011, in connection with the tail gas stream, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF has agreed to pay CRRM the cost of installing the pipe over the next three years and in the fourth year provide an additional 15% to cover the cost of capital. At December 31, 2012, an asset of approximately $0.2 million was included in other current assets and approximately $1.3 million was included in other non-current assets with an offset liability of approximately $0.5 million in other current liabilities and approximately $0.4 million other non-current liabilities in the Consolidated Balance Sheet. The agreement also provides that both CRNF and CRRM must deliver instrument air to one another in some circumstances. CRNF must make instrument air available for purchase by CRRM at a minimum flow rate, to the extent produced by the Linde air separation plant and available to us. The price for such instrument air is $18,000 per month, prorated according to the number of days of use per month, subject to certain adjustments, including adjustments to reflect changes in our electric bill. To the extent that instrument air is not available from the Linde air separation plant and is available from CRRM, CRRM is required to make instrument air available to us for purchase at a price of $18,000 per month, prorated according to the number of days of use per month, subject to certain adjustments, including adjustments to reflect changes in CRRM's electric bill. Reimbursed direct operating expenses recorded for the years ended December 31, 2012, 2011 and 2010 were $(13,000), $0 and $0. Reimbursements or paid amounts for each of the years on a gross basis were nominal. CRNF also provided finished product tank capacity to CRRM under the agreement. Approximately $0.1 million and $0.3 million was reimbursed by CRRM for the use of tank capacity for the years ended December 31, 2012 and 2011, respectively. This reimbursement was recorded as a reduction to direct operating expenses. No amounts were received prior to 2011. The agreement has an initial term of 20 years, which will be automatically extended for successive five year renewal periods. Either party may terminate the agreement, effective upon the last day of a term, by giving notice no later than three years prior to a renewal date. The agreement will also be terminable by mutual consent of the parties or if one party breaches the agreement and does not cure within applicable cure periods and the breach materially and adversely affects the ability of the terminating party to operate its facility. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. At December 31, 2012 and 2011, receivables of $0.2 million and $0.3 million, respectively, were included in prepaid expenses and other current assets on the Consolidated Balance Sheets associated for amounts yet to be received related to components of the feedstock and shared services agreement other than amounts related to hydrogen sales and pet coke purchases. At December 31, 2012 and 2011, payables of $0.4 million and $0.3 million, respectively, were included in accounts payable on the Consolidated Balance Sheets associated with unpaid balances related to components of the feedstock and shared services agreement, other than amounts related to hydrogen sales and pet coke purchases. *Coke Supply Agreement* CRNF entered into a coke supply agreement with CRRM pursuant to which CRRM supplies CRNF with pet coke. This agreement provides that CRRM must deliver to CRNF during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke produced at CRRM's Coffeyville, Kansas petroleum refinery or (ii) 500,000 tons of pet coke. CRNF is also obligated to purchase this annual required amount. If during a calendar month CRRM produces more than 41,667 tons of pet coke, then CRNF will have the option to purchase the excess at the purchase price provided for in the agreement. If CRNF declines to exercise this option, CRRM may sell the excess to a third party. CRNF obtains most (over 70% on average during the last five years) of the pet coke it needs from CRRM's adjacent crude oil refinery pursuant to the pet coke supply agreement, and procures the remainder on the open market. The price CRNF pays pursuant to the pet coke supply agreement is based on the lesser of a pet coke price derived from the price received for UAN, or the UAN-based price, and a pet coke price index. The UAN-based price begins with a pet coke price of $25 per ton based on a price per ton for UAN (exclusive of transportation cost), or netback price, of $205 per ton, and adjusts up or down $0.50 per ton for every $1.00 change in the netback price. The UAN-based price has a ceiling of $40 per ton and a floor of $5 per ton. CRNF will also pay any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. CRNF will be entitled to offset any amount payable for the pet coke against any amount due from CRRM under the feedstock and shared services agreement between the parties. The agreement has an initial term of 20 years, which will be automatically extended for successive five year renewal periods. Either party may terminate the agreement by giving notice no later than three years prior to a renewal date. The agreement is also terminable by mutual consent of the parties or if a party breaches the agreement and does not cure within applicable cure periods. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. Cost of pet coke associated with the transfer of pet coke from CRRM to CRNF was approximately $10.2 million, $10.7 million and $4.0 million for the years ended December 31, 2012, 2011 and 2010, respectively. Payables of $0.6 million and $1.0 million related to the coke supply agreement were included in accounts payable on the Consolidated Balance Sheets at December 31, 2012, and 2011, respectively. *Terminal Operating and Lease Agreement* On May 4, 2012, CRNF entered into an operating and lease agreement with Coffeyville Resources Terminal, LLC ("CRT"), under which it leases the premises located at Phillipsburg, Kansas which it uses as a UAN terminal. The initial term of the agreement will expire in May 2032, provided, however, that CRNF may terminate the lease at any time during the initial term by providing 180 days prior written notice. In addition, this agreement will automatically renew for successive five-year terms, provided that CRNF may terminate the agreement during any renewal term with at least 180 days written notice. CRNF will pay CRT $1.00 per year for rent, $4.00 per ton of UAN placed into the terminal and $4.00 per ton of UAN taken out of the terminal. For the year ended December 31, 2012, expense incurred related to the terminal operating and lease agreement totaled approximately $18,000. *Lease Agreement* CRNF entered into a lease agreement with CRRM under which it leases certain office and laboratory space. The initial term of the lease will expire in October 2017, provided, however, that CRNF may terminate the lease at any time during the initial term by providing 180 days prior written notice. In addition, CRNF has the option to renew the lease agreement for up to five additional one-year periods by providing CRRM with notice of renewal at least 60 days prior to the expiration of the then existing term. For the years ended December 31, 2012, 2011 and 2010, expense incurred related to the use of the office and laboratory space totaled approximately $105,000, $102,000 and $96,000, respectively. There were no unpaid amounts outstanding with respect to the lease agreement as of December 31, 2012 and 2011, respectively. *Environmental Agreement* CRNF entered into an environmental agreement with CRRM which provides for certain indemnification and access rights in connection with environmental matters affecting the Coffeyville, Kansas refinery and the nitrogen fertilizer plant. Generally, both CRNF and CRRM have agreed to indemnify and defend each other and each other's affiliates against liabilities associated with certain hazardous materials and violations of environmental laws that are a result of or caused by the indemnifying party's actions or business operations. This obligation extends to indemnification for liabilities arising out of off-site disposal of certain hazardous materials. Indemnification obligations of the parties will be reduced by applicable amounts recovered by an indemnified party from third parties or from insurance coverage. The agreement provides for indemnification in the case of contamination or releases of hazardous materials that are present but unknown at the time the agreement is entered into to the extent such contamination or releases are identified in reasonable detail through October 2012. The agreement further provides for indemnification in the case of contamination or releases which occur subsequent to the execution of the agreement. The term of the agreement is for at least 20 years, or for so long as the feedstock and shared services agreement is in force, whichever is longer. *Services Agreement* CVR Partners obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR GP, LLC and CVR Energy. Under this agreement, the Partnership's general partner has engaged CVR Energy to conduct its day-to-day business operations. CVR Energy provides CVR Partners with the following services under the agreement, among others: • services from CVR Energy's employees in capacities equivalent to the capacities of corporate executive officers, except that those who serve in such capacities under the agreement shall serve the Partnership on a shared, part-time basis only, unless the Partnership and CVR Energy agree otherwise; • administrative and professional services, including legal, accounting services, human resources, insurance, tax, credit, finance, government affairs and regulatory affairs; • management of the Partnership's property and the property of its operating subsidiary in the ordinary course of business; • recommendations on capital raising activities to the board of directors of the Partnership's general partner, including the issuance of debt or equity interests, the entry into credit facilities and other capital market transactions; • managing or overseeing litigation and administrative or regulatory proceedings, and establishing appropriate insurance policies for the Partnership, and providing safety and environmental advice; • recommending the payment of distributions; and • managing or providing advice for other projects, including the acquisitions, as may be agreed by CVR Energy and its general partner from time to time. As payment for services provided under the agreement, the Partnership, its general partner or CRNF must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, other than administrative personnel, who provide the Partnership services under the agreement on a full-time basis, but excluding share-based compensation; (ii) a prorated share of costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, including administrative personnel, who provide the Partnership services under the agreement on a part-time basis, but excluding share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges. Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days' notice. The Partnership's general partner may terminate the agreement upon at least 180 days' notice, but not more than one year's notice. Furthermore, the Partnership's general partner may terminate the agreement immediately if CVR Energy becomes bankrupt or dissolves or commences liquidation or winding-up procedures. In order to facilitate the carrying out of services under the agreement, CVR Partners and CVR Energy have granted one another certain royalty-free, non-exclusive and non-transferable rights to use one another's intellectual property under certain circumstances. Net amounts incurred under the services agreement for the years ended December 31, 2012, 2011 and 2010, were approximately $10.1 million, $10.2 million and $10.6 million, respectively. Of these charges approximately $7.1 million, $8.2 million and $8.5 million, respectively, are included in selling, general and administrative expenses (exclusive of depreciation and amortization). In addition, $3.0 million, $2.0 million and $2.1 million, respectively, are included in direct operating expenses (exclusive of depreciation and amortization). For services performed in connection with the services agreement, the Partnership recognized personnel costs of $3.4 million, $4.6 million and $3.4 million, respectively, for the years ended December 31, 2012, 2011 and 2010. At December 31, 2012 and 2011, payables of $2.2 million and $0.7 million, respectively, were included in accounts payable on the Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. *GP Services Agreement* The Partnership is party to a GP Services Agreement dated November 29, 2011 between the Partnership, CVR GP, LLC and CVR Energy. This agreement allows CVR Energy to engage CVR GP, LLC, in its capacity as the Partnership's general partner, to provide CVR Energy with (i) business development and related services and (ii) advice or recommendations for such other projects as may be agreed between the Partnership's general partner and CVR Energy from time to time. As payment for services provided under the agreement, CVR Energy must pay a prorated share of costs incurred by the Partnership or its general partner in connection with the employment of the Partnership's employees who provide CVR Energy services on a part-time basis, as determined by the Partnership's general partner on a commercially reasonable basis based on the percentage of total working time that such shared personnel are engaged in performing services for CVR Energy. Pursuant to this GP Services Agreement, one of the Partnership's executive officers has performed business development services for CVR Energy from time to time. CVR Energy is not required to pay any compensation, salaries, bonuses or benefits to any of the Partnership's general partner's employees who provide services to CVR Energy on a full-time or part-time basis; the Partnership will continue to pay their compensation. Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days' notice. The Partnership's general partner also has the right to delegate the performance of some or all of the services to be provided pursuant to the agreement to one of its affiliates or any other person or entity, though such delegation does not relieve the Partnership's general partner from its obligations under the agreement. Either CVR Energy or the Partnership's general partner may terminate the agreement upon at least 180 days' notice, but not more than one year's notice. Furthermore, CVR Energy may terminate the agreement immediately if the Partnership, or its general partner, become bankrupt, or dissolve and commence liquidation or winding-up. *Limited Partnership Agreement* In connection with the Initial Public Offering, CVR GP and CRLLC entered into the second amended and restated agreement of limited partnership of the Partnership, dated April 13, 2011. The Partnership's general partner manages the Partnership's operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors. CRLLC has the right to select the directors of the general partner. Actions by the general partner that are made in its individual capacity are made by CRLLC as the sole member of the general partner and not by its board of directors. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to re-election on a regular basis in the future. The officers of the general partner manage the day-to-day affairs of the Partnership's business. The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). The Partnership reimbursed its general partner for the years ended December 31, 2012 and 2011 approximately $4.0 million and $1.4 million, respectively, pursuant to the partnership agreement for personnel costs related to the compensation of executives at the general partner, who manage the Partnership's business. At December 31, 2012 and 2011, payables of $1.9 million and $0.8, respectively, were included in accounts payable related to personnel costs on the Consolidated Balance Sheets with respect to amounts outstanding in accordance with the limited partnership agreement. *Due from Affiliate* CVR Partners historically supplemented CRLLC's working capital needs. CVR Partners had the right to receive such amounts from CRLLC upon request. On December 31, 2010, the due from affiliate balance was reduced to $0 as a result of the due from affiliate balance of $160.0 million being distributed by the Partnership to CRLLC and the special general partner. For the year ended December 31, 2010 the Partnership recognized approximately $13.1 million in interest income associated with the due from affiliate balance. *Distributions to CRLLC* The Partnership distributed $112.4 million and $49.9 for the years ended December 31, 2012 and 2011, respectively, as regular distributions on CRLLC's ownership of common units subsequent to the Initial Public Offering. As discussed in Note 6 ("Partners' Capital and Partnership Distribution"), the Partnership made cash distributions of approximately $276.7 million to CRLLC prior to and at the time of the Partnership's Initial Public Offering. *Railcar Lease Agreement* Since March 2009, the Partnership has leased 200 railcars from American Railcar Leasing, LLC, a company controlled by Mr. Carl C. Icahn, CVR Energy's majority stockholder. The agreement is scheduled to expire on March 31, 2014. For the year ended December 31, 2012, $1.1 million of rent expense was recorded related to this agreement. These amounts are included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statement of Operations. *Insight Portfolio Group LLC (formerly known as Icahn Sourcing, LLC)* Icahn Sourcing, LLC ("Icahn Sourcing") is an entity formed and controlled by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. The Partnership was a member of the buying group in 2012. Prior to December 31, 2012, CVR Energy did not pay Icahn Sourcing any fees or other amounts with respect to the buying group arrangement. In December, 2012, Icahn Sourcing advised Icahn Enterprises that effective January 1, 2013 it would restructure its ownership and change its name to Insight Portfolio Group LLC ("Insight Portfolio Group"). CVR Energy acquired a minority equity interest in Insight Portfolio Group and agreed to pay a portion of Insight Portfolio Group's operating expenses in 2013. The Partnership participates in Insight Portfolio Group's buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis.

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. 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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 3A
-Section 04
-Paragraph b

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Fair Value of Financial Instruments

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2012

Fair Value of Financial Instruments

(17) Fair Value of Financial Instruments

The book values of cash and cash equivalents, accounts receivable and accounts payable are considered to be representative of their respective fair values due to the immediate short-term maturity of these financial instruments. The carrying value of the Partnership's debt approximates fair value.

The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of the Partnerships' assets and liabilities that fall under the scope of ASC 825, Financial Instruments.

Fair value measurements are derived using inputs (assumptions that market participants would use in pricing an asset or liability) including assumptions about risk. FASB ASC 820 categorizes inputs used in fair value measurements into three broad levels as follows:

•

(Level 1) Quoted prices in active markets for identical assets or liabilities.

•

(Level 2) Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, similar assets and liabilities in markets that are not active or can be corroborated by observable market data.

•

(Level 3) Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes valuation techniques that involve significant unobservable inputs.

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2012 and 2011, respectively.

	December 31, 2012

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	118,229	$	—	$	—	$	118,229
Other current assets (marketable securities)		—		—		—		—

Total Assets	$	118,229	$	—	$	—	$	118,229

Other current liabilities (interest rate swap)	$	—	$	861	$	—	$	861
Other long-term liabilities (interest rate swap)		—		1,890		—		1,890

Total Liabilities	$	—	$	2,751	$	—	$	2,751

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,751	$	—	$	2,751

	December 31, 2011

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	160,030	$	—	$	—	$	160,030
Other current assets (marketable securities)		—		—		—		—

Total Assets	$	160,030	$	—	$	—	$	160,030

Other current liabilities (interest rate swap)	$	—	$	905	$	—	$	905
Other long-term liabilities (interest rate swap)		—		1,483		—		1,483

Total Liabilities	$	—	$	2,388	$	—	$	2,388

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,388	$	—	$	2,388

As of December 31, 2012, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Partnership's money market accounts and derivative instruments. The carrying value of the Partnership's debt approximates fair value. The Partnership has an interest rate swap that is measured at fair value on a recurring basis using Level 2 inputs (see Note 11 "Interest Rate Swap"). The Partnership had no transfers of assets or liabilities between any of the above levels during the year ended December 31, 2012.

The Partnership's cash and cash equivalent are all Level 1.

The fair values of these interest rate swap instruments are based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current LIBOR rate and a forward LIBOR curve, along with other observable market inputs.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
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Major Customers and Suppliers

Major Customers and Suppliers

12 Months Ended

Dec. 31, 2012

Major Customers and Suppliers

(18) Major Customers and Suppliers

Sales of nitrogen fertilizer to major customers were as follows:

	December 31,

	2012			2011			2010
Nitrogen Fertilizer
Customer A		10	%		17	%		12	%
Customer B		10	%		12	%		10	%

		20	%		29	%		22	%

In addition to contracts with CVR Energy and its affiliates see Note 16 ("Related Party Transactions"), the Partnership maintains long-term contracts with one supplier. Purchases from this supplier as a percentage of direct operating expenses (exclusive of depreciation and amortization) were as follows:

	December 31,

	2012			2011			2010
Supplier A		5	%		5	%		5	%

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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-Number 107
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-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 21, 22, 24
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Selected Quarterly Financial Information (Unaudited)

Selected Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2012

Selected Quarterly Financial Information (Unaudited)

(19) Selected Quarterly Financial Information (Unaudited):

Summarized quarterly financial data for December 31, 2012 and 2011:

	Year Ended December 31, 2012

	Quarter
	First			Second			Third			Fourth
	(in thousands, except unit data)
Net sales	$	78,276		$	81,431		$	75,013		$	67,589
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates		2,990			2,532			3,229			2,767
Cost of product sold (exclusive of depreciation and amortization) — Third parties		9,608			8,193			8,068			8,685

		12,598			10,725			11,297			11,452

Direct operating expenses (exclusive of depreciation and amortization) — Affiliates		381			448			394			1,054
Direct operating expenses (exclusive of depreciation and amortization) — Third parties		22,456			22,076			20,669			28,136

		22,837			22,524			21,063			29,190

Insurance recovery — business interruption		—			—			—			—
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates		3,819			5,218			3,863			4,369
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties		2,158			1,759			1,213			1,743

		5,977			6,977			5,076			6,112

Depreciation and amortization		5,438			5,158			5,230			4,897

Total operating costs and expenses		46,850			45,384			42,666			51,651

Operating income		31,426			36,047			32,347			15,938
Interest expense and other financing costs		(1,203	)		(1,020	)		(850	)		(683	)
Interest income		33			65			60			50
Other income, net		6			28			13			18

Total other income (expense)		(1,164	)		(927	)		(777	)		(615	)

Income before income tax expense (benefit)		30,262			35,120			31,570			15,323
Income tax expense (benefit)		18			32			13			(11	)

Net income	$	30,244		$	35,088		$	31,557		$	15,334

Net income per common unit — basic	$	0.41		$	0.48		$	0.43		$	0.21
Net income per common unit — diluted	$	0.41		$	0.48		$	0.43		$	0.21
Weighted-average common units outstanding:
Basic		73,031			73,035			73,045			73,047
Diluted		73,196			73,194			73,191			73,192

	Year Ended December 31, 2011

	Quarter
	First			Second			Third			Fourth
	(in thousands, except unit data)
Net sales	$	57,377		$	80,673		$	77,203		$	87,614
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates		1,469			2,866			3,642			3,680
Cost of product sold (exclusive of depreciation and amortization) — Third parties		6,022			6,880			7,259			10,693

		7,491			9,746			10,901			14,373

Direct operating expenses (exclusive of depreciation and amortization) — Affiliates		693			155			165			154
Direct operating expenses (exclusive of depreciation and amortization) — Third parties		22,331			22,111			19,918			20,964

		23,024			22,266			20,083			21,118

Insurance recovery — business interruption		(2,870	)		—			(490	)		—
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates		6,398			3,249			3,438			3,364
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties		1,931			1,418			1,094			1,266

		8,329			4,667			4,532			4,630

Depreciation and amortization		4,637			4,648			4,663			4,921

Total operating costs and expenses		40,611			41,327			39,689			45,042

Operating income		16,766			39,346			37,514			42,572
Interest expense and other financing costs		—			(1,238	)		(1,378	)		(1,391	)
Interest income		7			22			29			21
Other income, net		(29	)		86			132			16

Total other income (expense)		(22	)		(1,130	)		(1,217	)		(1,354	)

Income before income tax expense		16,744			38,216			36,297			41,218
Income tax expense		10			5			12			1

Net income	$	16,734		$	38,211		$	36,285		$	41,217

Net income subsequent to initial public offering (April 13, 2011 through December 31, 2011)	$	—		$	30,849		$	36,285		$	41,217
Net income per common unit — basic				$	0.42		$	0.50		$	0.56
Net income per common unit — diluted				$	0.42		$	0.50		$	0.56
Weighted-average common units outstanding:
Basic					73,001			73,003			73,020
Diluted					73,044			73,083			73,088

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Principles of Consolidation

Cash and Cash Equivalents

The Partnership considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents.

Accounts Receivable, net

Inventories

Due From Affiliate

Property, Plant, and Equipment

Asset		Range of Useful Lives, in Years

Improvements to land		30
Buildings		30
Machinery and equipment		5 to 30
Automotive equipment		5
Furniture and fixtures		3 to 7
Railcars		25 to 40

Goodwill and Intangible Assets

Deferred Financing Costs

Planned Major Maintenance Costs

Planned major maintenance activities generally occur every two years, and the next turnaround is scheduled for 2014.

Cost Classifications

Income Taxes

Segment Reporting

Impairment of Long-Lived Assets

Revenue Recognition

Shipping Costs

Derivative Instruments and Fair Value of Financial Instruments

Share-Based Compensation

Environmental Matters

Use of Estimates

Related Party Transactions

	Year Ended December 31,

	2012		2011		2010
	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	2,990	$	2,022	$	2,145
Selling, general and administrative expenses (exclusive of depreciation and amortization)		11,103		9,629		8,485

	$	14,093	$	11,651	$	10,630

Subsequent Events

New Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Schedule of lives used in computing depreciation for depreciable assets

Asset		Range of Useful Lives, in Years

Improvements to land		30
Buildings		30
Machinery and equipment		5 to 30
Automotive equipment		5
Furniture and fixtures		3 to 7
Railcars		25 to 40

Schedule of related party transactions

	Year Ended December 31,

	2012		2011		2010
	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	2,990	$	2,022	$	2,145
Selling, general and administrative expenses (exclusive of depreciation and amortization)		11,103		9,629		8,485

	$	14,093	$	11,651	$	10,630

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

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

	Units			Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value

	(in thousands)
Non-vested at April 13, 2011		—		$	—	$	—
Granted		200,647			22.34
Vested		(36,076	)		19.36
Forfeited		—			—

Non-vested at December 31, 2011		164,571		$	22.99	$	4,085

Granted		95,370			24.53
Vested		(58,129	)		23.08
Forfeited		—			—

Non-vested at December 31, 2012		201,812		$	23.70	$	5,094

CVR Energy, Inc | CALLC, CALLC II and CALLC III

Schedule of key information for share-based compensation plans related to override units

						Compensation Expense for the Years Ended December 31,

	Benchmark Value (per Unit)		Original Awards Issued			Compensation Expense for the Years Ended December 31,
Award Type	Benchmark Value (per Unit)		Original Awards Issued		Grant Date	2011		2010
						(in thousands)
Override Operating Units	$	11.31		919,630	June 2005	$	—	$	56
Override Operating Units	$	34.72		72,492	December 2006		—		1
Override Value Units(a)	$	11.31		1,839,265	June 2005		1,495		4,751
Override Value Units(b)	$	34.72		144,966	December 2006		225		217
Override Units(c)	$	10.00		642,219	February 2008		143		473

					Total	$	1,863	$	5,498

CVR Energy, Inc | Override Value Units | CALLC and CALLC II

Schedule of significant assumption used in the valuation of the Units

	(a) Override Value Units December 31,			(b) Override Value Units December 31,

	2010			2010
Estimated forfeiture rate		None			None
Derived service period		6 years			6 years
CVR Energy's closing stock price	$	15.18		$	15.18
Estimated fair value (per unit)	$	22.39		$	6.56
Marketability and minority interest discounts		20.0	%		20.0	%
Volatility		43.0	%		43.0	%

CVR Energy, Inc | Override Value Units | CALLC, CALLC II and CALLC III

Schedule of significant assumption used in the valuation of the Units

		December 31,

		2010
Estimated forfeiture rate		None
Derived Service Period		Forfeiture schedule
Estimated fair value (per unit)		$2.60
Marketability and minority interest discounts		10.0%
Volatility		47.6%

Inventories (Tables)

12 Months Ended

Dec. 31, 2012

Inventories

Schedule of inventories

	December 31,

	2012		2011
	(in thousands)
Finished goods	$	5,234	$	6,130
Raw materials and precious metals		7,038		4,578
Parts and supplies		16,677		12,547

	$	28,949	$	23,255

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property, Plant, and Equipment

Summary of costs for property, plant, and equipment

	December 31,

	2012		2011
	(in thousands)
Land and improvements	$	2,611	$	2,563
Buildings and improvements		1,223		815
Machinery and equipment		403,682		397,433
Automotive equipment		357		391
Furniture and fixtures		343		261
Railcars		2,496		2,496
Construction in progress		132,428		51,410

	$	543,140	$	455,369
Less: Accumulated depreciation		131,540		113,874

Total net, property, plant, and equipment	$	411,600	$	341,495

Partners' Capital and Partnership Distributions (Tables)

12 Months Ended

Dec. 31, 2012

Partners' Capital and Partnership Distributions

Summary of cash distributions paid to unitholders

	December 31, 2011		March 31, 2012		June 30, 2012		September 30, 2012		Total Cash Distributions Paid in 2012

	($ in millions except per common units amounts)
Amount paid CRLLC	$	29.9	$	26.6	$	30.5	$	25.3	$	112.4
Amounts paid to public unitholders		13.0		11.6		13.3		10.9		48.8

Total amount paid	$	42.9	$	38.2	$	43.8	$	36.2	$	161.2

Per common unit	$	0.588	$	0.523	$	0.600	$	0.496	$	2.207

Common units outstanding		73,030,936		73,030,936		73,043,356		73,046,498

	December 31, 2010		March 31, 2011		June 30, 2011		September 30, 2011		Total Cash Distributions Paid in 2011

	($ in millions except per common units amounts)
Amount paid CRLLC	$	—	$	—	$	20.7	$	29.1	$	49.8
Amounts paid to public unitholders		—		—		9.0		12.7		21.6

Total amount paid	$	—	$	—	$	29.7	$	41.8	$	71.5

Per common unit	$	—	$	—	$	0.407	$	0.572	$	.979

Common units outstanding		—		—		73,002,956		73,002,956

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

	December 31, 2012		December 31, 2011

	(in thousands)
Property taxes	$	7,116	$	7,025
Capital asset and dismantling obligation		—		4,187
Other current liabilities (interest rate swap)		862		905
Accrued interest		500		885
Other accrued expenses and liabilities(1)		1,002		1,820

	$	9,480	$	14,822

(1)

Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC ("CRRM"), a related party, under the feedstock and shared services agreement. See Note 16 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Credit Facility (Tables)

12 Months Ended

Dec. 31, 2012

Credit Facility

Schedule of deferred financing costs

	Year Ended December 31, 2012

	(in thousands)
Deferred financing costs	$	4,824
Less accumulated amortization		1,660
Unamortized deferred financing costs		3,164
Less current portion		964

	$	2,200

Net Income Per Common Unitholder (Tables)

12 Months Ended

Dec. 31, 2012

Net Income Per Common Unitholder

Schedule of calculation of net income per common unitholder

	Year Ended December 31, 2012		April 13, 2011 to December 31, 2011

Net income	$	112,223	$	108,351

Net income per common unit, basic	$	1.54	$	1.48

Net income per common unit, diluted	$	1.53	$	1.48

Weighted-average common units outstanding, basic		73,039		73,008

Weighted-average common units outstanding, diluted		73,193		73,073

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies

Schedule of minimum required payments for operating leases and unconditional purchase obligations

	Operating Leases		Unconditional Purchase Obligations(1)

	(in thousands)
Year ending December 31, 2013	$	6,142	$	20,366
Year ending December 31, 2014		4,794		14,280
Year ending December 31, 2015		4,316		13,484
Year ending December 31, 2016		3,929		13,728
Year ending December 31, 2017		2,275		13,990
Thereafter		6,231		104,205

	$	27,687	$	180,053

(1)

The Partnership's purchase obligation for pet coke from CVR Energy has been derived from a calculation of the average pet coke price paid to CVR Energy over the preceding two year period.

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value of Financial Instruments

Schedule of assets and liabilities measured at fair value on a recurring basis

	December 31, 2012

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	118,229	$	—	$	—	$	118,229
Other current assets (marketable securities)		—		—		—		—

Total Assets	$	118,229	$	—	$	—	$	118,229

Other current liabilities (interest rate swap)	$	—	$	861	$	—	$	861
Other long-term liabilities (interest rate swap)		—		1,890		—		1,890

Total Liabilities	$	—	$	2,751	$	—	$	2,751

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,751	$	—	$	2,751

	December 31, 2011

	Level 1		Level 2		Level 3		Total
	(in thousands)
Location and Description
Cash equivalents (money market account)	$	160,030	$	—	$	—	$	160,030
Other current assets (marketable securities)		—		—		—		—

Total Assets	$	160,030	$	—	$	—	$	160,030

Other current liabilities (interest rate swap)	$	—	$	905	$	—	$	905
Other long-term liabilities (interest rate swap)		—		1,483		—		1,483

Total Liabilities	$	—	$	2,388	$	—	$	2,388

Accumulated other comprehensive loss (interest rate swap)	$	—	$	2,388	$	—	$	2,388

Major Customers and Suppliers (Tables)

12 Months Ended

Dec. 31, 2012

Major Customers and Suppliers

Schedule of sales of nitrogen fertilizer to major customers

	December 31,

	2012			2011			2010
Nitrogen Fertilizer
Customer A		10	%		17	%		12	%
Customer B		10	%		12	%		10	%

		20	%		29	%		22	%

Schedule of purchases contracted as a percentage of direct operating expenses (exclusive of depreciation and amortization)

	December 31,

	2012			2011			2010
Supplier A		5	%		5	%		5	%

Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.

Selected Quarterly Financial Information (Unaudited)

Selected Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Summary of quarterly financial data

	Year Ended December 31, 2012

	Quarter
	First			Second			Third			Fourth
	(in thousands, except unit data)
Net sales	$	78,276		$	81,431		$	75,013		$	67,589
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates		2,990			2,532			3,229			2,767
Cost of product sold (exclusive of depreciation and amortization) — Third parties		9,608			8,193			8,068			8,685

		12,598			10,725			11,297			11,452

Direct operating expenses (exclusive of depreciation and amortization) — Affiliates		381			448			394			1,054
Direct operating expenses (exclusive of depreciation and amortization) — Third parties		22,456			22,076			20,669			28,136

		22,837			22,524			21,063			29,190

Insurance recovery — business interruption		—			—			—			—
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates		3,819			5,218			3,863			4,369
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties		2,158			1,759			1,213			1,743

		5,977			6,977			5,076			6,112

Depreciation and amortization		5,438			5,158			5,230			4,897

Total operating costs and expenses		46,850			45,384			42,666			51,651

Operating income		31,426			36,047			32,347			15,938
Interest expense and other financing costs		(1,203	)		(1,020	)		(850	)		(683	)
Interest income		33			65			60			50
Other income, net		6			28			13			18

Total other income (expense)		(1,164	)		(927	)		(777	)		(615	)

Income before income tax expense (benefit)		30,262			35,120			31,570			15,323
Income tax expense (benefit)		18			32			13			(11	)

Net income	$	30,244		$	35,088		$	31,557		$	15,334

Net income per common unit — basic	$	0.41		$	0.48		$	0.43		$	0.21
Net income per common unit — diluted	$	0.41		$	0.48		$	0.43		$	0.21
Weighted-average common units outstanding:
Basic		73,031			73,035			73,045			73,047
Diluted		73,196			73,194			73,191			73,192

	Year Ended December 31, 2011

	Quarter
	First			Second			Third			Fourth
	(in thousands, except unit data)
Net sales	$	57,377		$	80,673		$	77,203		$	87,614
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates		1,469			2,866			3,642			3,680
Cost of product sold (exclusive of depreciation and amortization) — Third parties		6,022			6,880			7,259			10,693

		7,491			9,746			10,901			14,373

Direct operating expenses (exclusive of depreciation and amortization) — Affiliates		693			155			165			154
Direct operating expenses (exclusive of depreciation and amortization) — Third parties		22,331			22,111			19,918			20,964

		23,024			22,266			20,083			21,118

Insurance recovery — business interruption		(2,870	)		—			(490	)		—
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates		6,398			3,249			3,438			3,364
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties		1,931			1,418			1,094			1,266

		8,329			4,667			4,532			4,630

Depreciation and amortization		4,637			4,648			4,663			4,921

Total operating costs and expenses		40,611			41,327			39,689			45,042

Operating income		16,766			39,346			37,514			42,572
Interest expense and other financing costs		—			(1,238	)		(1,378	)		(1,391	)
Interest income		7			22			29			21
Other income, net		(29	)		86			132			16

Total other income (expense)		(22	)		(1,130	)		(1,217	)		(1,354	)

Income before income tax expense		16,744			38,216			36,297			41,218
Income tax expense		10			5			12			1

Net income	$	16,734		$	38,211		$	36,285		$	41,217

Net income subsequent to initial public offering (April 13, 2011 through December 31, 2011)	$	—		$	30,849		$	36,285		$	41,217
Net income per common unit — basic				$	0.42		$	0.50		$	0.56
Net income per common unit — diluted				$	0.42		$	0.50		$	0.56
Weighted-average common units outstanding:
Basic					73,001			73,003			73,020
Diluted					73,044			73,083			73,088

Formation of the Partnership, Organization and Nature of Business (Details) $ / shares in Units, $ in Millions	1 Months Ended				2 Months Ended	3 Months Ended						12 Months Ended		15 Months Ended
	Aug. 31, 2012 shares	Feb. 29, 2012 USD ($)	Apr. 30, 2011 USD ($) $ / shares shares	Oct. 31, 2007 shares	Jul. 23, 2012	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jun. 30, 2012 USD ($)	Apr. 18, 2012 shares $ / shares
Number of limited partner units sold in public offering (in units) \| shares			22,080,000
Offering price per unit (in dollars per share) \| $ / shares			$ 16.00
Net proceeds from the Initial Public Offering			$ 324.2
Amount used to pay financing fees and associated legal and professional fees			4.8
Expected investment required for funding of the UAN expansion			104.0
Distributions to affiliates		$ 42.9				$ 36.2	$ 43.8	$ 38.2	$ 42.9	$ 41.8	$ 29.7	$ 161.2	$ 71.5
Percentage of limited partner interest held by the public												30.00%
Wholly-owned subsidiary of CRLLC \| Special GP units
Partner's units acquired \| shares				30,303,000
General partner interest (as a percent)				99.90%
CRLLC
Limited partner interest (as a percent)												70.00%
Amount distributed to limited partner for reimbursement of certain capital expenditures			18.4
Amount distributed to limited partner to fund debt repurchase			117.1
Distributions to affiliates			54.0			$ 25.3	$ 30.5	$ 26.6	$ 29.9	$ 29.1	$ 20.7	$ 112.4	$ 49.8	$ 276.7
Maximum number of units planned to be offered from CRLLC's capital account in a public offering (in shares) \| shares	50,920,000
CRLLC \| Special LP units
Limited partner interest (as a percent)				0.10%
Partner's units acquired \| shares				30,333
CVR GP, LLC
Amount paid for purchase of IDRs from general partner			$ 26.0
CVR Energy, Inc
Period during which CVR Energy will solicit proposals or offers from third parties to acquire its common stock					60 days
CVR Energy, Inc \| Offeror
Price per share of common stock offered in tender offer (in dollars per share) \| $ / shares															$ 30.00
Number of non-transferable contingent cash payment rights for each share \| shares															1
Aggregate ownership percentage												82.00%

Summary of Significant Accounting Policies (Details) $ in Millions	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($) item
Cash and Cash Equivalents
Checks issued but not presented included in accounts payable \| $	$ 2.2	$ 1.9
Accounts receivable excluding accounts receivable from affiliates \| Customer concentration
Accounts Receivable, net
Customers individually representing greater than or equal to a specified percentage for disclosure		15.00%
Accounts receivable excluding accounts receivable from affiliates \| Customer concentration \| Three customers with largest risk concentration, collectively
Accounts Receivable, net
Number of customers	1	3
Percentage of concentration risk	24.00%	53.00%
Accounts receivable excluding accounts receivable from affiliates \| Credit concentration \| One customer with largest risk concentration
Accounts Receivable, net
Number of customers	1	1
Percentage of concentration risk	24.00%	22.00%

Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Due From Affiliate
Partners' property distribution											$ 160,000
Receivables	$ 605				$ 572				$ 605	$ 572	0
Interest income	$ 50	$ 60	$ 65	$ 33	$ 21	$ 29	$ 22	$ 7	$ 208	$ 79	13,124
CRLLC
Due From Affiliate
Receivables											0
Interest income											13,100
CRLLC and special general partner
Due From Affiliate
Partners' property distribution											$ 160,000

Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k
-Subparagraph 1

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 2
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph a
-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k)(1))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(a)(2))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864

Summary of Significant Accounting Policies (Details 3)	12 Months Ended
Summary of Significant Accounting Policies (Details 3)	Dec. 31, 2012 USD ($) yr mo
Property, Plant, and Equipment
Minimum project cost required for capitalization of interest \| $	$ 1,000,000
Minimum period required for completion of project for capitalization of interest (in months) \| mo	6
Improvements to land
Property, Plant, and Equipment
Useful life (in years)	30
Buildings
Property, Plant, and Equipment
Useful life (in years)	30
Machinery and equipment
Property, Plant, and Equipment
Useful life, low end of range (in years)	5
Useful life, high end of range (in years)	30
Automotive equipment
Property, Plant, and Equipment
Useful life (in years)	5
Furniture and fixtures
Property, Plant, and Equipment
Useful life, low end of range (in years)	3
Useful life, high end of range (in years)	7
Railcars
Property, Plant, and Equipment
Useful life, low end of range (in years)	25
Useful life, high end of range (in years)	40

Summary of Significant Accounting Policies (Details 4)	12 Months Ended
Summary of Significant Accounting Policies (Details 4)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Cost Classifications
Depreciation and amortization not included in direct operating expenses	$ 20,600,000	$ 18,800,000	$ 18,500,000
Depreciation and amortization not included in selling, general and administrative expenses	5,000	10,000	10,000
Depreciation expense incurred related to the cost of product sold	$ 100,000	$ 58,000
Segment Reporting
Number of operating segments \| item	1
Revenue Recognition
Expected period of delivery of deferred revenue	12 months
Nitrogen fertilizer plant
Planned Major Maintenance Costs
Turnaround costs	$ 4,800,000		3,500,000
Fixed assets written-off			$ 1,400,000
Frequency of planned major maintenance activities	2 years

Summary of Significant Accounting Policies (Details 5) - CRNF $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($)	Jul. 01, 2011 item	Jun. 30, 2011 item	Apr. 13, 2011 USD ($)
Term loan facility
Derivative Instruments and Fair Value of Financial Instruments
Borrowing capacity on credit facility	$ 125.0			$ 125.0
Designated as hedges \| Interest rate swap agreements
Derivative Instruments and Fair Value of Financial Instruments
Number of interest rate swap agreements \| item		2	2
Aggregate notional amount	$ 62.5
Floating rate basis	three month LIBOR
Average fixed rate of interest (as a percent)	1.96%
Designated as hedges \| Interest rate swap agreements entered into on June 30, 2011
Derivative Instruments and Fair Value of Financial Instruments
Floating rate basis	three month LIBOR
Fixed rate (as a percent)	1.94%
Settlement period (in days)	90 days
Designated as hedges \| Interest rate swap agreements entered into on July 1, 2011
Derivative Instruments and Fair Value of Financial Instruments
Floating rate basis	three month LIBOR
Fixed rate (as a percent)	1.975%
Settlement period (in days)	90 days

Summary of Significant Accounting Policies (Details 6) - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2012	May 31, 2012	Dec. 31, 2012
CVR Energy LTIP
Share-Based Compensation
Additional share-based compensation expense upon modification		$ 1.9
CVR Partners LTIP \| Phantom stock units
Share-Based Compensation
Additional share-based compensation expense upon modification	$ 0.0
Vesting period made to employees	3 years		3 years

Summary of Significant Accounting Policies (Details 7) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Related party transactions
Direct operating expenses (exclusive of depreciation and amortization)	$ 29,190	$ 21,063	$ 22,524	$ 22,837	$ 21,118	$ 20,083	$ 22,266	$ 23,024	$ 95,614	$ 86,491	$ 86,679
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 6,112	$ 5,076	$ 6,977	$ 5,977	$ 4,630	$ 4,532	$ 4,667	$ 8,329	24,142	22,158	20,642
CVR Energy, Inc
Related party transactions
Direct operating expenses (exclusive of depreciation and amortization)									2,990	2,022	2,145
Selling, general and administrative expenses (exclusive of depreciation and amortization)									11,103	9,629	8,485
Total direct operating expenses and selling, general and administrative expenses (exclusive of depreciation and amortization)									$ 14,093	$ 11,651	$ 10,630

Share-Based Compensation (Details)	1 Months Ended				12 Months Ended
Share-Based Compensation (Details)	Feb. 28, 2011 shares	Feb. 29, 2008 $ / shares shares	Dec. 31, 2006 $ / shares shares	Jun. 30, 2005 $ / shares shares	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($) $ / shares
Share-Based Compensation
Percentage of allocation of share-based compensation expense					100.00%
CVR Energy, Inc \| CALLC Pre Split
Share-Based Compensation
Number of entities into which the limited liability company was split \| item					2
CVR Energy, Inc \| CALLC -Post Split
Share-Based Compensation
Number of shares of common stock sold pursuant to a registered public offering \| shares	11,759,023
CVR Energy, Inc \| CALLC II
Share-Based Compensation
Number of shares of common stock sold pursuant to a registered public offering \| shares	15,113,254
CVR Energy, Inc \| CALLC II and CALLC III
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Compensation Expense \| $						$ 1,863,000	$ 5,498,000
CVR Energy, Inc \| Override Operating Units \| CALLC and CALLC II
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Benchmark Value (per unit)				$ 11.31
Original Awards Issued (in shares) \| shares				919,630
Compensation Expense \| $							56,000
CVR Energy, Inc \| Override Operating Units \| CALLC and CALLC II
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Benchmark Value (per unit)			$ 34.72
Original Awards Issued (in shares) \| shares			72,492
Compensation Expense \| $							1,000
CVR Energy, Inc \| Override Value Units \| CALLC and CALLC II
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Benchmark Value (per unit)				$ 11.31
Original Awards Issued (in shares) \| shares				1,839,265
Compensation Expense \| $						1,495,000	$ 4,751,000
Valuation Assumptions
Derived service period							6 years
CVR Energy's closing stock price							$ 15.18
Estimated fair value (per unit)							$ 22.39
Marketability and minority interest discounts (as a percent)							20.00%
Volatility (as a percent)							43.00%
CVR Energy, Inc \| Override Value Units \| CALLC and CALLC II
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Benchmark Value (per unit)			$ 34.72
Original Awards Issued (in shares) \| shares			144,966
Compensation Expense \| $						225,000	$ 217,000
Valuation Assumptions
Derived service period							6 years
CVR Energy's closing stock price							$ 15.18
Estimated fair value (per unit)							$ 6.56
Marketability and minority interest discounts (as a percent)							20.00%
Volatility (as a percent)							43.00%
CVR Energy, Inc \| Override Units \| CALLC III
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Benchmark Value (per unit)		$ 10.00
Original Awards Issued (in shares) \| shares		642,219
Compensation Expense \| $						143,000	$ 473,000
Valuation Assumptions
Estimated fair value (per unit)							$ 2.60
Marketability and minority interest discounts (as a percent)							10.00%
Volatility (as a percent)							47.60%
Information of all overrides value units that are initially subject to forfeiture
Estimated grant date fair value \| $					$ 3,000
Number of units vested upon issuance (in shares) \| shares		109,720
CVR Energy, Inc \| Phantom Unit Plans
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Compensation Expense \| $						$ 2,000,000	$ 3,200,000
Number of share-based compensation plans \| item					2

Share-Based Compensation (Details 2) - CVR Energy, Inc - CVR Energy LTIP - Restricted Stock $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) yr shares $ / shares	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Other disclosures
Vesting period	3 years
Unrecognized compensation cost	$ 1.9
Price at which holders of Shares will receive upon vesting of award (in dollars per share) \| $ / shares	$ 30
Number of non-transferable contingent cash payments right for each share \| shares	1
Additional share-based compensation incurred upon modification	$ 1.9
Weighted-average period for amortization of unrecognized compensation cost \| yr	1
Compensation expense	$ 4.6	$ 2.0	$ 0.3

Share-Based Compensation (Details 3) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares	May 31, 2012 USD ($)	Dec. 31, 2012 USD ($) yr $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares
Other disclosures
Liability for unvested awards related to employees	$ 4,931		$ 4,931	$ 2,744
CVR Partners LTIP
Share-Based Compensation
Common stock authorized for issuance (in shares) \| shares	5,000,000		5,000,000
Unrecognized compensation cost	$ 3,600		$ 3,600
Weighted-average period for amortization of unrecognized compensation cost \| yr			1.6
Compensation expense			$ 2,200	$ 1,400
Common units available for issuance (in shares) \| shares	4,748,893		4,748,893
Non-vested shares activity
Non-vested at the beginning of the period (in shares) \| shares			164,571,000
Granted (in shares) \| shares			95,370,000	200,647,000
Vested (in shares) \| shares			(58,129,000)	(36,076,000)
Non-vested at the end of the period (in shares) \| shares	201,812,000		201,812,000	164,571,000
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares			$ 22.99
Granted (in dollars per share) \| $ / shares			24.53	$ 22.34
Vested (in dollars per share) \| $ / shares			23.08	19.36
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 23.70		$ 23.70	$ 22.99
Other disclosures
Aggregate Intrinsic Value	$ 5,094		$ 5,094	$ 4,085
CVR Partners LTIP \| Phantom stock units
Share-Based Compensation
Vesting period	3 years		3 years
Additional share-based compensation expense upon modification	$ 0
CVR Energy LTIP
Share-Based Compensation
Additional share-based compensation expense upon modification		$ 1,900
CVR Energy, Inc \| CVR Partners LTIP \| Phantom and common units
Share-Based Compensation
Vesting period			3 years
CVR Energy, Inc \| CVR Partners LTIP \| Phantom stock units
Share-Based Compensation
Unrecognized compensation cost	3,600		$ 3,600
Weighted-average period for amortization of unrecognized compensation cost \| yr			1.6
Other disclosures
Liability for unvested awards related to employees	$ 200		$ 200
Amount paid to settle liability-classified awards upon vesting			$ 300

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Inventories
Finished goods	$ 5,234	$ 6,130
Raw materials and precious metals	7,038	4,578
Parts and supplies	16,677	12,547
Inventories	$ 28,949	$ 23,255

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Property, Plant, and Equipment
Gross property, plant and equipment	$ 543,140	$ 455,369
Less: Accumulated depreciation	131,540	113,874
Total net, property, plant, and equipment	411,600	341,495
Capitalized interest	3,200	1,300
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	2,611	2,563
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	1,223	815
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	403,682	397,433
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	357	391
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	343	261
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	2,496	2,496
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 132,428	$ 51,410

Partners' Capital and Partnership Distributions (Details) $ / shares in Units, $ in Millions		1 Months Ended		3 Months Ended						12 Months Ended		15 Months Ended
	Feb. 14, 2013 USD ($) $ / shares	Feb. 29, 2012 USD ($)	Apr. 30, 2011 USD ($)	Sep. 30, 2012 USD ($) $ / shares shares	Jun. 30, 2012 USD ($) $ / shares shares	Mar. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Sep. 30, 2011 USD ($) $ / shares shares	Jun. 30, 2011 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) item $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Jun. 30, 2012 USD ($) shares
Partners' Capital and Partnership Distributions
Number of types of partnership interests outstanding \| item										2
Partners' Capital
Common units issued (in units) \| shares							73,030,936			73,065,143	73,030,936
Common units outstanding (in units) \| shares				73,046,498	73,043,356	73,030,936	73,030,936	73,002,956	73,002,956	73,065,143	73,030,936	73,043,356
Maximum period after the end of each quarter of cash distribution to common unitholders										45 days
Total amount paid		$ 42.9		$ 36.2	$ 43.8	$ 38.2	$ 42.9	$ 41.8	$ 29.7	$ 161.2	$ 71.5
Per common unit (in dollars per share) \| $ / shares				$ 0.496	$ 0.600	$ 0.523	$ 0.588	$ 0.572	$ 0.407	$ 2.207	$ 0.979
Dividend declared
Partners' Capital
Total amount paid	$ 14.0
Per common unit (in dollars per share) \| $ / shares	$ 0.192									$ 1.81
CRLLC
Partners' Capital
Common units outstanding (in units) \| shares										50,920,000
Percentage of common units owned by CRLLC										70.00%
Total amount paid			$ 54.0	$ 25.3	$ 30.5	$ 26.6	$ 29.9	$ 29.1	$ 20.7	$ 112.4	$ 49.8	$ 276.7
Public unitholders
Partners' Capital
Total amount paid				$ 10.9	$ 13.3	$ 11.6	$ 13.0	$ 12.7	$ 9.0	$ 48.8	$ 21.6

Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
Goodwill and Intangible Assets (Details) - USD ($)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2005
Other Intangible Assets
Amortization expense related to contractual agreements	$ 5,000	$ 10,000	$ 10,000
CRNF \| Coffeyville Holdings Group, LLC
Goodwill and Intangible Assets
Goodwill				$ 40,969,000
CALLC \| Coffeyville Holdings Group, LLC
Other Intangible Assets
Fair market value of contractual agreements acquired in connection with the acquisition				$ 145,000

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accrued Expenses and Other Current Liabilities
Property taxes	$ 7,116	$ 7,025
Capital asset and dismantling obligation		4,187
Other current liabilities (interest rate swap)	862	905
Accrued interest	500	885
Other accrued expenses and liabilities	1,002	1,820
Accrued expenses and other current liabilities	$ 9,480	$ 14,822

Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Aggregate carrying amount, as of the balance sheet date, of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed in the balance sheet. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Net income per common unit, basic (in dollars per unit)

Nitrogen Fertilizer Incident (Details) - Nitrogen fertilizer incident - USD ($) $ in Millions	12 Months Ended			27 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012
Nitrogen Fertilizer Incident
Repairs and maintenance and other associated costs				$ 11.7
Repairs and maintenance and other associated costs recognized	$ 0.3	$ 0.9	$ 10.5
Repairs and maintenance and other associated costs capitalized				4.9
Insurance proceeds for UAN reactor rupture				$ 8.0
Property damage insurance deductible amount	$ 1.0	2.7	$ 4.3
Business interruption insurance proceeds		$ 3.4

Credit Facility (Details) $ in Thousands	1 Months Ended	12 Months Ended
Credit Facility (Details) $ in Thousands	Apr. 30, 2011 USD ($)	Dec. 31, 2012 USD ($) quarter	Dec. 31, 2011 USD ($)	Apr. 13, 2011 USD ($)
Credit Facility
Number of trailing quarters used in calculating the leverage ratio \| quarter		4
Lender and other third party costs incurred		$ 4,824
Deferred financing costs
Deferred financing costs		4,824
Less accumulated amortization		1,660
Unamortized deferred financing costs		3,164
Less current portion		964	$ 966
Unamortized deferred financing costs, noncurrent portion		2,200	3,164
Amortization of deferred financing costs reported as interest expense and other financing costs		964	$ 694
CRLLC
Credit Facility
Amount of special distribution made by the Partnership to CRLLC upon closing of credit facility		87,200
CRNF
Credit Facility
Lender and other third party costs incurred		4,800
Deferred financing costs
Deferred financing costs		$ 4,800
CRNF \| Eurodollar
Credit Facility
Variable rate basis		Eurodollar rate
Basis spread on variable rate (as a percent)		3.50%
CRNF \| Eurodollar \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)				3.50%
CRNF \| Eurodollar \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)				4.25%
CRNF \| Prime
Credit Facility
Variable rate basis		prime rate
Basis spread on variable rate (as a percent)		2.50%
CRNF \| Prime \| Minimum
Credit Facility
Basis spread on variable rate (as a percent)				2.50%
CRNF \| Prime \| Maximum
Credit Facility
Basis spread on variable rate (as a percent)				3.25%
Term loan facility \| CRNF
Credit Facility
Borrowing capacity		$ 125,000		$ 125,000
Revolving credit facility \| CRNF
Credit Facility
Borrowing capacity				$ 25,000
Uncommitted incremental facility	$ 50,000

Interest Rate Swap (Details) - CRNF $ in Millions	12 Months Ended
Interest Rate Swap (Details) - CRNF $ in Millions	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jul. 01, 2011 item	Jun. 30, 2011 item	Apr. 13, 2011 USD ($)
Term loan facility
Interest rate swap
Borrowing capacity on credit facility	$ 125.0				$ 125.0
Designated as hedges \| Interest rate swap agreements entered into on June 30, 2011
Interest rate swap
Floating rate basis	three month LIBOR
Fixed rate (as a percent)	1.94%
Settlement period (in days)	90 days
Designated as hedges \| Interest rate swap agreements entered into on July 1, 2011
Interest rate swap
Floating rate basis	three month LIBOR
Fixed rate (as a percent)	1.975%
Settlement period (in days)	90 days
Designated as hedges \| Interest rate swap agreements
Interest rate swap
Number of agreements \| item			2	2
Aggregate notional amount	$ 62.5
Floating rate basis	three month LIBOR
Average fixed rate of interest (as a percent)	1.96%
Effective rate (as a percent)	4.58%
Interest expense re-classed from AOCI into earnings	$ 1.0	$ 0.4

Net Income Per Common Unitholder (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Net Income Per Common Unitholder

Net income

$ 15,334

$ 31,557

$ 35,088

$ 30,244

$ 41,217

$ 36,285

$ 38,211

$ 16,734

$ 108,351

$ 112,223

$ 132,447

$ 33,306

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.54

^[1]

$ 1.48

^[1]

Net income per common unit, diluted (in dollars per unit)

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.53

^[1]

$ 1.48

^[1]

Weighted-average common units outstanding, basic (in units)

73,047

73,045

73,035

73,031

73,020

73,003

73,001

73,008

73,039

73,008

Weighted-average common units outstanding, diluted (in units)

73,192

73,191

73,194

73,196

73,088

73,083

73,044

73,073

73,193

73,073

[1]	Represents net income per common unit since closing the Partnership's Initial Public Offering on April 13, 2011. See note 12 to the consolidated financial statements.

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 20

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 7
-Paragraph 18

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Income Taxes (Details) - USD ($)	3 Months Ended								12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income taxes
Income tax expense	$ (11,000)	$ 13,000	$ 32,000	$ 18,000	$ 1,000	$ 12,000	$ 5,000	$ 10,000	$ 52,000	$ 28,000	$ 26,000
Texas
Income taxes
Texas franchise tax rate (as a percent)									1.00%
Texas franchise deferred tax liability	42,000				36,000				$ 42,000	36,000
State income taxes payable	$ 58,000				$ 31,000				58,000	31,000
Income tax expense									$ 52,000	$ 28,000	$ 26,000
Texas \| Minimum
Income taxes
Percentage of interest owned in entity to be an affiliated group									50.00%

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

Benefit Plans (Details) - CRNF - USD ($) $ in Millions	12 Months Ended
Benefit Plans (Details) - CRNF - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Benefit Plans
Employee contribution limit per calendar year as a percentage of annual salaries	50.00%
Employee contribution limit per calendar year as a percentage of annual bonus received	100.00%
Employer match of employee contribution of the first 6% of the participant's contribution (as a percent)	100.00%
Percentage of eligible compensation, matched by employer	6.00%
Vesting schedule for employer's matching funds	3 years
Matching contributions made by the subsidiary during the year	$ 0.6	$ 0.4	$ 0.4

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Leases
Year ending December 31, 2013	$ 6,142
Year ending December 31, 2014	4,794
Year ending December 31, 2015	4,316
Year ending December 31, 2016	3,929
Year ending December 31, 2017	2,275
Thereafter	6,231
Operating leases	27,687
Unconditional Purchase Obligations
Year ending December 31, 2013	20,366
Year ending December 31, 2014	14,280
Year ending December 31, 2015	13,484
Year ending December 31, 2016	13,728
Year ending December 31, 2017	13,990
Thereafter	104,205
Unconditional purchase obligations	180,053
CRNF
Unrecorded purchase agreements
Lease expenses	$ 4,300	$ 3,800	$ 4,100
Purchase obligation for pet coke \| CVR Energy, Inc
Unrecorded purchase agreements
Period for calculation of the average pet coke price paid to CVR Energy	2 years

Commitments and Contingencies (Details 2) - USD ($)		1 Months Ended	12 Months Ended
Commitments and Contingencies (Details 2) - USD ($)	Apr. 13, 2011	Aug. 31, 2010	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 22, 2011
ABL Credit Facility
Long-term commitments
Borrowing capacity						$ 250,000,000
9.0% Senior Secured Notes, due 2015
Long-term commitments
Aggregate principal amount	$ 247,500,000
10.875% Senior Secured Notes, due 2017
Long-term commitments
Aggregate principal amount	$ 225,000,000
CRNF \| Lease Agreement
Long-term commitments
Amount accrued related to nitric acid plant and dismantling obligation			$ 8,900
City \| Lawsuit under long-term purchase agreement \| CRNF
Long-term commitments
Receipt of refunds		$ 4,800,000
HollyFrontier Corporation
Long-term commitments
Expenses related to agreement			6,000,000
Material \| Linde, Inc. \| CRNF
Long-term commitments
Committed contractual payments			300,000
Expenses related to agreement			$ 4,300,000	$ 4,200,000	$ 4,700,000

Commitments and Contingencies (Details 3) - USD ($)		12 Months Ended
Commitments and Contingencies (Details 3) - USD ($)	Feb. 25, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Litigation \| CRNF
Commitments and Contingencies
Property tax abatement period		10 years
Increase in property tax expenses		$ 11,300,000	$ 11,400,000	$ 11,700,000	$ 10,700,000	$ 10,700,000
Appraised value of nitrogen fertilizer plant	$ 35,000,000
Decrease in property tax expenses	$ 10,500,000
EHS
Commitments and Contingencies
Expenses related to environmental, health and safety (EHS) matters		$ 400,000	$ 200,000	$ 200,000

Related Party Transactions (Details)	1 Months Ended				2 Months Ended	3 Months Ended								8 Months Ended	12 Months Ended			15 Months Ended
Related Party Transactions (Details)	Jan. 31, 2013	Aug. 31, 2012 shares	Feb. 29, 2012 USD ($)	Apr. 30, 2011 USD ($) yr	Jun. 30, 2012 d	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2012 USD ($) yr d item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Jun. 30, 2012 USD ($)
Related party transactions
Revenue from related party						$ 67,589,000	$ 75,013,000	$ 81,431,000	$ 78,276,000	$ 87,614,000	$ 77,203,000	$ 80,673,000	$ 57,377,000		$ 302,309,000	$ 302,867,000	$ 180,468,000
Cost of product sold (exclusive of depreciation and amortization)						11,452,000	11,297,000	10,725,000	12,598,000	14,373,000	10,901,000	9,746,000	7,491,000		46,072,000	42,511,000	34,328,000
Receivables						605,000				572,000				$ 605,000	605,000	572,000	0
Asset included in other non-current assets						1,315,000				1,495,000				1,315,000	1,315,000	1,495,000
Liability included in other current liabilities						3,220,000				2,064,000				3,220,000	3,220,000	2,064,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)						6,112,000	5,076,000	6,977,000	5,977,000	4,630,000	4,532,000	4,667,000	8,329,000		24,142,000	22,158,000	20,642,000
Direct operating expenses (exclusive of depreciation and amortization)						29,190,000	21,063,000	22,524,000	22,837,000	21,118,000	20,083,000	22,266,000	23,024,000		95,614,000	86,491,000	86,679,000
Payables included in personnel accruals						1,865,000				812,000				1,865,000	1,865,000	812,000
Partners' property distribution																	160,000,000
Interest income						50,000	60,000	65,000	33,000	21,000	29,000	22,000	$ 7,000		208,000	79,000	13,124,000
Cash distributions			$ 42,900,000				36,200,000	43,800,000	38,200,000	42,900,000	41,800,000	29,700,000			$ 161,200,000	71,500,000
Feedstock and Shared Services Agreement
Related party transactions
Initial term of agreement (in years) \| yr				20
Renewal period of agreement (in years) \| yr															5
Feedstock and Shared Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement \| yr															3
Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)															$ 200,000	1,000,000	1,800,000
Receivables						200,000				100,000				200,000	200,000	100,000
Feedstock and Shared Services Agreement \| High-pressure steam
Related party transactions
Net reimbursed or (paid) direct operating expenses															(10,000)	(300,000)	(100,000)
Feedstock and Shared Services Agreement \| Nitrogen
Related party transactions
Net reimbursed or (paid) direct operating expenses															1,400,000	1,500,000	800,000
Feedstock and Shared Services Agreement \| Tail gas
Related party transactions
Receivables										200,000						200,000
Asset included in other non-current assets										1,500,000						1,500,000
Liability included in other current liabilities										600,000						600,000
Liability included in other non-current liabilities										900,000						900,000
Feedstock and Shared Services Agreement \| Products and services, excluding hydrogen
Related party transactions
Receivables						200,000				300,000				200,000	200,000	300,000
Liability included in other current liabilities						400,000				300,000				400,000	400,000	300,000
Coke Supply Agreement \| Petroleum coke
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)															10,200,000	10,700,000	4,000,000
Liability included in other current liabilities						600,000				1,000,000				600,000	600,000	1,000,000
Terminal Operating and Lease Agreement
Related party transactions
Expense incurred related to the use of the office and laboratory space															18,000
Railcar Lease Agreement
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)															1,100,000
Lease Agreement
Related party transactions
Expense incurred related to the use of the office and laboratory space															105,000	102,000	96,000
Services Agreement
Related party transactions
Liability included in other current liabilities						2,200,000				700,000				2,200,000	2,200,000	700,000
Expenses from transaction with related party															10,100,000	10,200,000	10,600,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)															7,100,000	8,200,000	8,500,000
Direct operating expenses (exclusive of depreciation and amortization)															3,000,000	2,000,000	2,100,000
Personnel costs															3,400,000	4,600,000	3,400,000
Limited Partnership Agreement
Related party transactions
Personnel costs															4,000,000	1,400,000
Payables included in personnel accruals						1,900,000				800,000				1,900,000	1,900,000	800,000
CRNF
Related party transactions
Expense incurred related to the use of the office and laboratory space															$ 4,300,000	3,800,000	4,100,000
CRLLC
Related party transactions
Maximum number of units planned to be offered from CRLLC's capital account in a public offering (in shares) \| shares		50,920,000
Aggregate ownership percentage															70.00%
Receivables																	0
Interest income																	13,100,000
Cash distributions				$ 54,000,000			$ 25,300,000	$ 30,500,000	$ 26,600,000	$ 29,900,000	$ 29,100,000	$ 20,700,000			$ 112,400,000	49,800,000		$ 276,700,000
CRLLC \| Registration Rights Agreement
Related party transactions
Maximum number of units planned to be offered from CRLLC's capital account in a public offering (in shares) \| shares		50,920,000
Expenses related to Registration Rights Agreement															400,000
Expenses prior to registration															700,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement
Related party transactions
Net reimbursed or (paid) direct operating expenses															0	300,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Revenue from related party															6,300,000	14,200,000	100,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Tail gas
Related party transactions
Revenue from related party															66,000	48,000
Receivables						200,000								200,000	200,000
Period for payment of cost of installation of pipe (in years) \| yr				3
Percentage of payment agreed to be paid for cost of capital in fourth year				15.00%
Asset included in other non-current assets						1,300,000								1,300,000	1,300,000
Liability included in other current liabilities						500,000								500,000	500,000
Liability included in other non-current liabilities						$ 400,000								400,000	400,000
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Instrument air
Related party transactions
Net reimbursed or (paid) direct operating expenses															(13,000)	$ 0	0
Purchase price of product when produced by Linde air separation plant															18,000
Purchase price of product, if not available from the Linde air separation plant															$ 18,000
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke
Related party transactions
Initial term of agreement (in years) \| yr															20
Renewal period of agreement (in years) \| yr															5
Percentage of annual production of pet coke to be delivered															100.00%
Annual production of pet coke \| item															500,000
Period for which average percentage of pet coke is obtained from CRRM's adjacent crude oil refinery (in years) \| yr															5
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| item															25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton) \| item															205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| item															0.50
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton) \| item															1.00
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke \| Minimum
Related party transactions
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement \| item															41,667
Average percentage of pet coke obtained during the last five years from CRRM's adjacent crude oil refinery															70.00%
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| item															5
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke \| Maximum
Related party transactions
Notice period for termination of agreement \| yr															3
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) \| item															40
CRRM \| CRNF \| Lease Agreement
Related party transactions
Notice period for termination of agreement \| d															180
Additional renewal period of agreement (in years) \| yr															1
CRRM \| CRNF \| Lease Agreement \| Minimum
Related party transactions
Notice period for renewal of agreement \| d															60
CRRM \| CRNF \| Lease Agreement \| Maximum
Related party transactions
Number of times the agreement can be renewed \| item															5
CRRM \| CRNF \| Environmental Agreement \| Minimum
Related party transactions
Initial term of agreement (in years) \| yr															20
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement
Related party transactions
Notice period for exclusion of service from agreement (in days) \| d															180
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement \| Minimum
Related party transactions
Notice period for termination of agreement \| d															180
CVR GP, LLC \| CVR Energy, Inc \| Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement \| yr															1
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement
Related party transactions
Notice period for exclusion of service from agreement (in days) \| d															180
Number of affiliates of the general partner which may be delegated the performance of the general partner's services under the agreement \| item															1
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement \| Minimum
Related party transactions
Notice period for termination of agreement \| d															180
CVR GP, LLC \| CVR Energy, Inc \| GP Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement \| yr															1
Coffeyville Resources Terminal, LLC \| CRNF \| Terminal Operating and Lease Agreement
Related party transactions
Renewal period of agreement (in years) \| yr															5
Annual rent to be paid														$ 1
Fees to be paid for UAN placed into the terminal (in dollars per ton)														4
Fees to be paid for UAN placed out of the terminal (in dollars per ton)														4
Coffeyville Resources Terminal, LLC \| CRNF \| Terminal Operating and Lease Agreement \| Maximum
Related party transactions
Notice period for termination of agreement during any renewal term (in days) \| d					180
American Railcar Leasing, LLC \| Railcar Lease Agreement
Related party transactions
Number of railcars \| item															200
CRLLC and special general partner
Related party transactions
Partners' property distribution																	$ 160,000,000
CVR Refining, LP \| CVR Energy, Inc \| Related Party Agreements
Related party transactions
Aggregate ownership percentage	81.00%

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Fair value of financial instruments
Accumulated other comprehensive loss (interest rate swap)	$ (2,751)	$ (2,388)
Recurring \| Level 1
Fair value of financial instruments
Cash equivalents (money market account)	118,229	160,030
Total Assets	118,229	160,030
Recurring \| Level 2
Fair value of financial instruments
Other current liabilities (interest rate swap)	861	905
Other long-term liabilities (interest rate swap)	1,890	1,483
Total Liabilities	2,751	2,388
Accumulated other comprehensive loss (interest rate swap)	2,751	2,388
Recurring \| Total
Fair value of financial instruments
Cash equivalents (money market account)	118,229	160,030
Total Assets	118,229	160,030
Other current liabilities (interest rate swap)	861	905
Other long-term liabilities (interest rate swap)	1,890	1,483
Total Liabilities	2,751	2,388
Accumulated other comprehensive loss (interest rate swap)	$ 2,751	$ 2,388

Major Customers and Suppliers (Details) - item	12 Months Ended
Major Customers and Suppliers (Details) - item	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Sales \| Customer concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Concentration risk (as a percent)	20.00%	29.00%	22.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer A
Major Customers and Suppliers
Concentration risk (as a percent)	10.00%	17.00%	12.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer B
Major Customers and Suppliers
Concentration risk (as a percent)	10.00%	12.00%	10.00%
Direct operating expenses (exclusive of depreciation and amortization) \| Supplier concentration
Major Customers and Suppliers
Number of major suppliers	1
Direct operating expenses (exclusive of depreciation and amortization) \| Supplier concentration \| Supplier A
Major Customers and Suppliers
Concentration risk (as a percent)	5.00%	5.00%	5.00%

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2011

Jun. 30, 2011

Mar. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Net sales

$ 67,589

$ 75,013

$ 81,431

$ 78,276

$ 87,614

$ 77,203

$ 80,673

$ 57,377

$ 302,309

$ 302,867

$ 180,468

Cost of product sold (exclusive of depreciation and amortization)

11,452

11,297

10,725

12,598

14,373

10,901

9,746

7,491

46,072

42,511

34,328

Direct operating expenses (exclusive of depreciation and amortization)

29,190

21,063

22,524

22,837

21,118

20,083

22,266

23,024

95,614

86,491

86,679

Insurance recovery - business interruption

(490)

(2,870)

(3,360)

Selling, general and administrative expenses (exclusive of depreciation and amortization)

6,112

5,076

6,977

5,977

4,630

4,532

4,667

8,329

24,142

22,158

20,642

Depreciation and amortization

4,897

5,230

5,158

5,438

4,921

4,663

4,648

4,637

20,723

18,869

18,463

Total operating costs and expenses

51,651

42,666

45,384

46,850

45,042

39,689

41,327

40,611

186,551

166,669

160,112

Operating income

15,938

32,347

36,047

31,426

42,572

37,514

39,346

16,766

115,758

136,198

20,356

Interest expense and other financing costs

(683)

(850)

(1,020)

(1,203)

(1,391)

(1,378)

(1,238)

(3,756)

(4,007)

Interest income

208

13,124

Other income, net

132

(29)

205

(148)

Total other income (expense)

(615)

(777)

(927)

(1,164)

(1,354)

(1,217)

(1,130)

(22)

(3,483)

(3,723)

12,976

Income before income tax expense

15,323

31,570

35,120

30,262

41,218

36,297

38,216

16,744

112,275

132,475

33,332

Income tax expense (benefit)

(11)

Net income

$ 15,334

$ 31,557

$ 35,088

$ 30,244

41,217

36,285

38,211

16,734

$ 108,351

$ 112,223

132,447

33,306

Net income subsequent to initial public offering (April 13, 2011 through December 31, 2011)

$ 41,217

$ 36,285

$ 30,849

$ 108,351

Net income per common unit - basic (in dollars per share)

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.54

^[1]

$ 1.48

^[1]

Net income per common unit - diluted (in dollars per share)

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 0.56

$ 0.50

$ 0.42

$ 1.48

$ 1.53

^[1]

$ 1.48

^[1]

Weighted-average common units outstanding:

Basic (in shares)

73,047

73,045

73,035

73,031

73,020

73,003

73,001

73,008

73,039

73,008

Diluted (in shares)

73,192

73,191

73,194

73,196

73,088

73,083

73,044

73,073

73,193

73,073

Affiliates

Cost of product sold (exclusive of depreciation and amortization)

$ 2,767

$ 3,229

$ 2,532

$ 2,990

$ 3,680

$ 3,642

$ 2,866

1,469

$ 11,518

$ 11,657

5,764

Direct operating expenses (exclusive of depreciation and amortization)

1,054

394

448

381

154

165

155

693

2,277

1,167

2,308

Selling, general and administrative expenses (exclusive of depreciation and amortization)

4,369

3,863

5,218

3,819

3,364

3,438

3,249

6,398

17,269

16,449

16,748

Third parties