View Filing Data

Cost of product sold (exclusive of depreciation and amortization)

58,075

46,072

42,511

Direct operating expenses (exclusive of depreciation and amortization)

94,092

95,614

86,491

Insurance recovery — business interruption

(3,360)

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

21,076

24,142

22,158

Depreciation and amortization

25,578

20,723

18,869

Total operating costs and expenses

198,821

186,551

166,669

Operating income

124,851

115,758

136,198

Other income (expense):

Interest expense and other financing costs (Note 10)

(6,294)

(3,756)

(4,007)

Interest income

208

Other income, net

205

Total other income (expense)

(6,127)

(3,483)

(3,723)

Income before income tax expense

118,724

112,275

132,475

Income tax expense

108

Net income

$ 118,616

$ 112,223

132,447

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

108,351

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

^[1]

$ 1.62

$ 1.54

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

^[1]

$ 1.62

$ 1.53

Weighted-average common units outstanding:

Basic (in units)

73,072

73,039

Diluted (in units)

73,228

73,193

Affiliates

Cost of product sold (exclusive of depreciation and amortization)

$ 10,791

$ 11,518

11,657

Direct operating expenses (exclusive of depreciation and amortization)

4,072

2,277

1,167

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

16,118

17,269

16,449

Third parties

Cost of product sold (exclusive of depreciation and amortization)

47,284

34,554

30,854

Direct operating expenses (exclusive of depreciation and amortization)

90,020

93,337

85,324

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

$ 4,958

$ 6,873

$ 5,709

[1]	Represents net income per common unit since closing the Partnership's Initial Public Offering on April 13, 2011. See Note 11 to the consolidated financial statements.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Net income	$ 118,616	$ 112,223	$ 132,447
Other comprehensive income (loss):
Change in fair value of interest rate swap	(211)	(1,322)	(2,783)
Net loss reclassified into income on settlement of interest rate swap (Note 11)	1,063	959	395
Other comprehensive income (loss)	852	(363)	(2,388)
Total comprehensive income	$ 119,468	$ 111,860	$ 130,059

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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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, 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)
Issuance of units under LTIP - Affiliates	845				$ 845
Issuance of units under LTIP - Affiliates (in units)					36,076
Share-based compensation - Affiliates	6,454	4,604	5		$ 1,845
Redemption of common units	(121)				$ (121)
Redemption of common units (in units)					(5,140)
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 income	132,447
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					73,030,936.000
Increase (Decrease) in Shareholders' Equity
Cash distributions to affiliates	(112,380)				$ (112,380)
Cash distributions to public unitholders	(48,814)				$ (48,814)
Issuance of units under LTIP - Affiliates (in units)					47,463
Share-based compensation - Affiliates	6,343				$ 6,343
Redemption of common units	(305)				$ (305)
Redemption of common units (in units)					(13,256)
Share-based compensation	492				$ 492
Modification and reclassification of equity share-based compensation to a liability based award	(492)				(492)
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					73,065,143.000
Increase (Decrease) in Shareholders' Equity
Cash distributions to affiliates	(77,539)				$ (77,539)
Cash distributions to public unitholders	(49,970)				$ (49,970)
Issuance of units under LTIP - Affiliates (in units)					74,251
Share-based compensation - Affiliates	2,254				$ 2,254
Redemption of common units	(485)				$ (485)
Redemption of common units (in units)					(26,443)
Net income	118,616				$ 118,616
Net unrealized gains (losses) on interest rate swaps	852						852
Balance at Dec. 31, 2013	$ 439,921				$ 441,819	$ 1	$ (1,899)
Balance (in units) at Dec. 31, 2013					73,112,951.000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 118,616	$ 112,223	$ 132,447
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	25,578	20,723	18,869
Allowance for doubtful accounts	(34)	(8)	33
Amortization of deferred financing costs	964	964	694
(Gain) Loss on disposition of assets	(33)	300	782
Share-based compensation — Affiliates	2,254	6,343	7,299
Share-based compensation	573	497	0
Change in assets and liabilities:
Accounts receivable	(710)	2,525	(4,319)
Inventories	(4,115)	(5,824)	(3,425)
Insurance receivable	0	(1,026)	(5,880)
Business interruption insurance proceeds	0	0	3,360
Prepaid expenses and other current assets	(7,587)	(126)	3,312
Other long-term assets	(361)	(325)	(1,784)
Accounts payable	(549)	9,404	(5,871)
Deferred revenue	(269)	(8,054)	(9,641)
Accrued expenses and other current liabilities	(5,095)	(3,638)	3,478
Other long-term liabilities	(223)	(481)	499
Net cash provided by operating activities	129,009	133,497	139,853
Cash flows from investing activities:
Capital expenditures	(43,754)	(82,151)	(19,145)
Proceeds from sale of assets	33	0	0
Insurance proceeds from UAN reactor rupture	0	1,026	2,745
Net cash used in investing activities	(43,721)	(81,125)	(16,400)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	0	0	125,000
Payment of financing costs	0	0	(4,825)
Distributions to affiliates	(77,539)	(112,380)	(326,527)
Cash distribution to common unitholders — Non-affiliates	(49,970)	(48,814)	(21,630)
Purchase of managing general partner incentive distribution rights	0	0	(26,000)
Proceeds from issuances of common units, net of offering costs	0	0	324,880
Redemption of common units	(485)	(305)	(121)
Net cash provided by (used in) financing activities	(127,994)	(161,499)	70,777
Net increase (decrease) in cash and cash equivalents	(42,706)	(109,127)	194,230
Cash and cash equivalents, beginning of period	127,848	236,975	42,745
Cash and cash equivalents, end of period	85,142	127,848	236,975
Supplemental disclosures:
Cash paid for income taxes	71	28	15
Cash paid for interest, net of capitalized interest of $597, $3,205 and $1,335 in 2013, 2012 and 2011, respectively	5,372	3,175	2,428
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	1,866	18,671	9,845
Change in accounts payable related to construction in progress additions	$ (16,805)	$ 8,826	$ 3,982

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Cash Flows [Abstract]
Capitalized interest	$ 597	$ 3,205	$ 1,335

Formation of the Partnership, Organization and Nature of Business	12 Months Ended
	Dec. 31, 2013
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 subsidiaries, "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 UAN and ammonia. 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 our UAN expansion and approximately $23.1 million which was used to fund other profit and growth capital expenses since the Initial Public Offering. 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. Secondary Offering of CVR Partners, LP On May 28, 2013, CRLLC completed a registered public offering (the “Secondary Offering”) whereby CRLLC sold 12,000,000 of the Partnership’s common units to the public at a price of $25.15 per unit. The net proceeds to CRLLC from the Secondary Offering were approximately $292.6 million, after deducting approximately $9.2 million in underwriting discounts and commissions. The Partnership did not receive any of the proceeds from the sale of common units by CRLLC. In connection with the Secondary Offering, the Partnership incurred approximately $0.5 million in offering costs. Subsequent to the closing of the Secondary Offering and as of December 31, 2013, public security holders held approximately 47% of the Partnership's common units and CRLLC held approximately 53% of the Partnership's common units and the general partner interest. CVR GP, LLC (“CVR GP” or 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 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 to regulate certain business relations between the Partnership and the other parties thereto. See Note 14 ("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 13 ("Commitments and Contingencies"). CVR Energy Transaction Agreement On April 18, 2012, CVR Energy entered into a Transaction Agreement (the “Transaction Agreement”) with IEP Energy LLC and certain of its affiliates (collectively “IEP”). Pursuant to the Transaction Agreement, IEP offered (the “Offer”) to purchase all of the issued and outstanding shares of CVR Energy’s common stock (the “IEP Acquisition”) 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 represented the contractual right to receive an additional cash payment per share if a definitive agreement for the sale of CVR Energy was executed on or before August 18, 2013 and such transaction closed. As no sale of CVR Energy was executed by the date outlined in the Transaction Agreement, the CCPs expired on August 19, 2013. On May 7, 2012, IEP announced that control of CVR Energy had been acquired through the Offer. As of December 31, 2013, IEP owned approximately 82% of the shares of CVR Energy.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

(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 Consolidated Balance Sheets. The change in book overdrafts are reported in the Consolidated Statements of Cash Flows 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, 2013 and 2012 was $0.9 million and $2.2 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, 2013, two customers represented greater than 10% and collectively represented approximately 31% of the total accounts receivable balance (excluding accounts receivable with affiliates). The largest concentration of credit for any one customer at December 31, 2013 was approximately 17% of the total accounts receivable balance (excluding accounts receivable with affiliates). At December 31, 2012, one customer individually represented approximately 24% of the total 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, precious metals, 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.

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 6 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 the reporting unit to its estimated fair value. The Partnership performed its annual impairment review of goodwill and concluded there was no impairment in for any of the periods presented. 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.

Planned major maintenance activities generally occur every two to three years. The Partnership is planning to defer next major facility turnaround to 2015. It is anticipated that a less involved facility shutdown will be performed mid-year 2014 to upgrade the pressure swing absorption unit, which is projected to increase hydrogen recovery sufficient to produce additional ammonia fertilizer.

Cost Classifications

Cost of product sold (exclusive of depreciation and amortization) includes cost of pet coke expense and freight and distribution expenses. Costs of product sold exclude depreciation and amortization of approximately $280,000, $100,000 and $58,000 for the years ended December 31, 2013, 2012 and 2011, respectively.

Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, and environmental compliance costs as well as chemical and catalyst and other direct operating expenses. Direct operating expenses also include allocated share-based compensation expense from CVR Energy, as discussed in Note 3 ("Share‑Based Compensation"). Direct operating expenses exclude depreciation and amortization of approximately $25.3 million, $20.6 million and $18.8 million for the years ended December 31, 2013, 2012 and 2011, 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 share-based compensation expense from CVR Energy, as discussed in Note 3 ("Share‑Based Compensation"). Selling, general and administrative expenses exclude depreciation and amortization of approximately $5,000, $5,000 and $10,000 for the years ended December 31, 2013, 2012 and 2011, respectively.

Income Taxes

CVR Partners is treated as a partnership for U.S. federal income tax purposes. The income tax liability of the common unitholders is not reflected in the consolidated financial statements of the Partnership. Generally, each common unitholder is required to take into account its respective share of CVR Partners' income, gains, loss and deductions.

The Partnership is not subject to income taxes, except for a franchise tax in the State of Texas and a replacement tax in the State of Illinois. Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Topic ("ASC") 740, Income Taxes, taxes based on income like the Texas franchise tax and the Illinois replacement 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. When applicable, penalties and interest related to uncertain tax positions are recorded as income tax expense.

Segment Reporting

The Partnership accounts for segment reporting in accordance with ASC 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) 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 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

The Partnership uses forward swap contracts primarily to reduce the exposure to changes in interest rates on its debt and to provide a cash flow hedge. These derivative instruments have been designated as hedges for accounting purposes. Accordingly, these instruments are recorded at fair value in the Consolidated Balance Sheets, at each reporting period end. The actual measurement of the cash flow hedge ineffectiveness will be recognized in earnings, if applicable. The effective portion of the gain or loss on the swaps will be reported in accumulated other comprehensive income (loss) ("AOCI"), in accordance with ASC 815, Derivatives and Hedging ("ASC 815"). See Note 10 ("Interest Rate Swap") for further discussion.

Other 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 also been allocated share-based compensation expense. The Partnership and CVR Energy accounts for share-based compensation in accordance with ASC 718, Compensation — Stock Compensation ("ASC 718"). ASC 718 requires that compensation costs relating to share-based payment transactions be recognized in a company's financial statements. ASC 718 applies to transactions in which an entity exchanges its equity instruments for goods or services and also may apply to liabilities an entity incurs for goods or services that are based on the fair value of those equity instruments. See Note 3 ("Share-Based Compensation") for further discussion.

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, amended in connection with the Initial Public Offering and subsequently amended. 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 and are billed directly to the Partnership. See Note 14 ("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 14 ("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 by CVR Energy to the Partnership in accordance with the Agreement and the Partnership's limited partnership agreement for the years ended December 31, 2013, 2012 and 2011. 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 excluded from the table below.



	Year Ended December 31,
	2013		2012		2011
	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	4,821	$	2,990	$	2,022
Selling, general and administrative expenses (exclusive of depreciation and amortization)	13,686		11,103		9,629
	$	18,507	$	14,093	$	11,651

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 December 2011, the FASB issued Accounting Standards Update ("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 GAAP with those prepared under IFRS. In January 2013, the FASB issued ASU No. 2013-01, "Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities" ("ASU 2013-01"). ASU 2013-01 limits the scope of the new balance sheet offsetting disclosures to derivatives, repurchase agreements and securities lending transactions. Both standards are effective for interim and annual periods beginning January 1, 2013 and are to be applied retrospectively. The Partnership adopted these standards as of January 1, 2013. The adoption of these standards expanded the Partnership's 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 statement of operations line items affected by the reclassification. The standard is effective for interim and annual periods beginning January 1, 2013 and is to be applied prospectively. The Partnership adopted this standard as of January 1, 2013. The adoption of this standard did not materially expand the Partnership's consolidated financial statements and footnote disclosures.

Share-Based Compensation

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

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 SAB Topic 1-B 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 has been allocated share-based compensation expense for restricted shares, performance units and incentive units from CVR Energy. The Partnership will not be responsible for the payment of cash related to any restricted share related share-based compensation allocated to us by CVR Energy; however, the Partnership is responsible for the payment of cash on both performance units and incentive units. Costs are allocated by CVR Energy and based upon the percentage of time a CVR Energy employee provides services to the Partnership. 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. 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 apply a fair-value based measurement method in accounting for share-based compensation. For restricted shares, the Partnership recognizes the costs of the share-based compensation incurred by CVR Energy on our behalf in selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating 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. For performance units and incentive units, the Partnership recognizes the costs of the share-based compensation incurred by CVR Energy on our behalf in selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization), and a corresponding increase or decrease to accounts payable.

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 share units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of December 31, 2013, only grants of restricted stock units under the CVR Energy LTIP remain unvested. 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 change of control and the Transaction Agreement in May 2012, as described in Note 1 ("Formation of the Partnership, Organization and Nature of Business"), triggered a modification to outstanding awards under the CVR Energy Long-Term Incentive Plan ("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. Pursuant to the Transaction Agreement, all restricted shares that vested in 2012 vested in accordance with the existing 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. The CCPs expired on August 19, 2013. Restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards will be settled in cash upon vesting in an amount equal to the lesser of the offer price ($30.00 per share) or the fair market value of CVR Energy's common stock as determined at the most recent valuation date of December 31 of each year. As a result of the modification, additional share-based compensation of $1.9 million was recorded by the Partnership during the year ended December 31, 2012 to revalue unvested shares to fair value upon modification. 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 the Partnership as discussed above.

In December 2012 and subsequent periods, awards of restricted stock units and dividend equivalent rights were granted to certain employees of CVR Energy and its subsidiaries. The awards are expected to vest over three years with one-third of the award vesting each year with the exception of awards granted to certain executive officers of CVR Energy which vest over one year. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of CVR Energy’s common stock, plus (b) the cash value of all dividends declared and paid per share of CVR Energy’s common stock from the grant date to and including the vesting date. 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, 2013, there was approximately $0.5 million of total unrecognized compensation cost related to restricted shares to be recognized over a weighted-average period of approximately 1.5 years. Inclusion of a vesting table would not be 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, 2013, compensation expense has been allocated to the Partnership.

Compensation expense recorded for the years ended December 31, 2013, 2012 and 2011, related to the restricted shares, was approximately $1.8 million, $4.6 million and $2.0 million, respectively. The Partnership is not responsible for payment of CVR Energy restricted shares, and accordingly, the expenses recorded for the years ended December 31, 2013, 2012 and 2011 have been reflected as an increase to partners' capital.

Performance Unit Awards

In December 2013, CVR Energy entered into Performance Unit Award Agreements with Mr. Lipinski. Certain of the Performance Unit Awards were entered into in connection with the cancellation of Mr. Lipinski's December 2012 restricted stock unit award, as discussed above. In accordance with accounting guidance related to the modification of share-based and other compensatory award arrangements, CVR Energy concluded that the cancellation and concurrent issuance of the performance awards created a substantive service period from the original grant date of the December 2012 restricted stock unit award through the end of the performance period for the related performance awards. Compensation cost for the related awards is being recognized over the substantive service period. Compensation expense recorded for the year ended December 31, 2013 related to the performance unit awards was $0.4 million. As of December 31, 2013, the Partnership has a liability of $0.4 million related to non-vested performance unit awards, which is recorded in accounts payable on the Consolidated Balance Sheet.

Incentive Unit Awards

In December 2013, CVR Energy granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC and CVR Energy who provide shared services to CVR Energy and its subsidiaries (including the Partnership). The awards are expected to vest over three years, with one-third of the award vesting each year. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of CVR Refining's common units for the first ten trading days in the month of vesting, plus (b) the cash value of all distributions declared and paid by CVR Refining per unit of CVR Refining's common units from the grant date to and including the vesting date. The awards, which are liability-classified, 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, 2013, there was approximately $1.1 million of total unrecognized compensation cost related to the incentive units to be recognized over a weighted-average period of approximately 2 years. Inclusion of a vesting table would not be meaningful due to changes in allocation percentages that occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and respective allocation percentage for individuals for whom, as of December 31, 2013, compensation expense has been allocated to the Partnership. Compensation expense recorded for the year ended December 31, 2013 related to the incentive unit awards was not material. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the incentive unit awards.

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"). 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, (3) members of board of directors of the general partner and to (4) CVR Partners' parent's employees, consultants and directors. 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. 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. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000. As of December 31, 2013, there were 4,745,233 common units available for issuance under the CVR Partners LTIP.

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.

In December 2013, awards of phantom units and distribution equivalent rights were granted to certain employees of the Partnership and its subsidiaries' employees and the employees of the general partner. The awards are expected to vest over three years on the basis of one-third of the award each year. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one unit of the Partnership's common unit, plus (b) the cash value of all distributions declared and paid by the Partnership per unit of the Partnership's common units from the grant date to and including the vesting date. The awards, which are liability-classified, will be remeasured at each subsequent reporting date until they vest.

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, 2013, 2012 and 2011 is presented below:



	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
					(dollars 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
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2,817

Unrecognized compensation expense associated with the unvested phantom units at December 31, 2013 was approximately $1.3 million, which is expected to be recognized over a weighted average period of 1.6 years. In conjunction with Mr. Kelley's resignation that was effective January 1, 2014, all awards granted to him that were non-vested at the resignation date were forfeited. Due to the timing of this event, the Partnership has recorded the impact of this event in determining the unrecognized compensation expense at December 31, 2013. The associated change to the non-vested units forfeited will be reflected at the resignation date. Compensation expense recorded for the years ended December 31, 2013, 2012 and 2011 related to the awards under the CVR Partners LTIP was approximately $0.7 million, $2.2 million and $1.4 million, 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 and direct operating expenses (exclusive of depreciation and amortization) — affiliates as the expense has been incurred for the benefit of directors or employees of the general partner.

At each of December 31, 2013 and 2012, the Partnership had 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 Sheets. For the year ended December 31, 2013 and 2012, the Partnership paid cash of $0.2 million and $0.3 million, respectively, to settle liability-classified awards upon vesting. No cash was paid to settle phantom unit awards in 2011.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

(4) Inventories

Inventories consisted of the following:



	December 31,
	2013		2012
	(in thousands)
Finished goods	$	8,849	$	5,234
Raw materials and precious metals	8,546		7,038
Parts and supplies	15,669		16,677
	$	33,064	$	28,949

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

(5) Property, Plant, and Equipment

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



	December 31,
	2013		2012
	(in thousands)
Land and improvements	$	5,032	$	2,611
Buildings and improvements	2,191		1,223
Machinery and equipment	548,282		403,682
Automotive equipment	450		357
Furniture and fixtures	893		343
Railcars	7,902		2,496
Construction in progress	5,294		132,428
	$	570,044	$	543,140
Less: Accumulated depreciation	157,088		131,540
Total net, property, plant, and equipment	$	412,956	$	411,600

Capitalized interest recognized as a reduction of interest expense for the years ended December 31, 2013 and 2012 totaled approximately $0.6 million and $3.2 million, respectively.

Partners' Capital and Partnership Distributions

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

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 the general partner.

At December 31, 2013, the Partnership had a total of 73,112,951 common units issued and outstanding, of which 38,920,000 common units were owned by CRLLC, representing approximately 53% 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 60 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.

Beginning with the first quarter ended March 31, 2013, available cash for each quarter will generally begin with Adjusted EBITDA reduced for cash needed for (i) net interest expense (excluding capitalized interest) and debt service and other contractual obligations; (ii) maintenance capital expenditures; and (iii) to the extent applicable, 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, if any. Adjusted EBITDA is defined as EBITDA (net income before interest expense, net, income tax expense, depreciation and amortization) further adjusted for the impact of non-cash share-based compensation, and, where applicable, major scheduled turnaround expense and loss on disposition of assets. Available cash for distributions may be increased by previously established cash reserves, if any, at the discretion of the board of directors of our general partner.

Available cash for each quarter through the end of 2012 was calculated based on our 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 deemed necessary or appropriate.

The following is a summary of cash distributions paid to unitholders during the years ended December 31, 2013, 2012 and 2011 for the respective quarters to which the distributions relate:



	December 31, 2012		March 31, 2013		June 30, 2013		September 30, 2013		Total Cash Distributions Paid in 2013
	($ in millions, except per common units amounts)
Amount paid CRLLC	$	9.8	$	31.1	$	22.7	$	14.0	$	77.5
Amounts paid to public unitholders	4.2		13.5		19.9		12.3		50.0
Total amount paid	$	14.0	$	44.6	$	42.6	$	26.3	$	127.5
Per common unit	$	0.192	$	0.610	$	0.583	$	0.36	$	1.745
Common units outstanding	73,065,143		73,065,143		73,074,945		73,078,048



	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	$	49.9
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	$	0.979
Common units outstanding	—		—		73,002,956		73,002,956

On February 19, 2014, the Board of Directors of the general partner of the Partnership declared a cash distribution to the Partnership's unitholders of record at the close of business on March 3, 2014 for the fourth quarter of 2013 in the amount of $0.43 per unit, or $31.5 million in aggregate. Total cash distributions paid and to be paid based upon available cash for 2013 were approximately $1.98 per common unit.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

(7) Goodwill and Intangible Assets

Goodwill

In connection with the 2005 acquisition by CALLC of all of the outstanding stock owned by Coffeyville Holdings Group, LLC, CRNF recorded goodwill of approximately $41.0 million. 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 any of the periods presented.

In testing goodwill for impairment, the Partnership applied the guidance in ASU No. 2011-8, which amends ASC 350, Intangibles - Goodwill and Other ("ASU 2011-08"). ASU 2011-08 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 described in ASC 350. Under ASU 2011-08, the Partnership is not required to calculate the fair value of a reporting unit unless the Partnership determines that it is more likely than not that its fair value is less than its carrying amount. The Partnership adopted this standard as of January 1, 2012.

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, thereby 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 goodwill impairment analysis.

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, 2013

Accrued Expenses and Other Current Liabilities

(8) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	December 31, 2013		December 31, 2012
	(in thousands)
Property taxes	$	1,373	$	7,116
Other current liabilities (interest rate swap)	883		861
Accrued interest	458		500
Other accrued expenses and liabilities(1)	2,345		1,003
	$	5,059	$	9,480

_______________________________________


(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 14 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Credit Facility	12 Months Ended
Credit Facility	Dec. 31, 2013
Debt Disclosure [Abstract]
Credit Facility	(9) 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, 2013. 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, 2013, CRNF was in compliance with the covenants of the credit facility. In connection with establishment of the credit facility in 2011, 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.

Interest Rate Swap Agreements	12 Months Ended
Interest Rate Swap Agreements	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Swap Agreements	(10) Interest Rate Swap Agreements 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, as discussed in Note 9 (“Credit Facility”). 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, 2013, the effective rate was approximately 4.56%. 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. Any ineffective portion of the gain or loss will be recognized immediately in interest expense. The realized loss on the interest rate swap reclassified from AOCI into interest expense and other financing costs on the Consolidated Statements of Operations was $1.1 million, $1.0 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively. The interest rate swap agreements held by the Partnership also provide for the right to setoff. However, as the interest rate swaps are both in a liability position, there are no amounts offset in the Consolidated Balance Sheets as of December 31, 2013 and 2012.

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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Net Income Per Common Unit

Net Income Per Common Unit

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

(11) Net Income Per Common Unit

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):



					April 13, 2011
	Year Ended		Year Ended		to
	December 31, 2013		December 31, 2012		December 31, 2011
Net income	$	118,616	$	112,223	$	108,351
Net income per common unit, basic	$	1.62	$	1.54	$	1.48
Net income per common unit, diluted	$	1.62	$	1.53	$	1.48
Weighted-average common units outstanding, basic	73,072		73,039		73,008
Weighted-average common units outstanding, diluted	73,228		73,193		73,073

The Partnership has omitted net income per unit data prior to April 13, 2011, as the Partnership operated under a different capital structure prior to the closing of the Initial Public Offering; therefore, the per unit information is not meaningful to investors.

Benefit Plans	12 Months Ended
Benefit Plans	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Benefit Plans	(12) 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, 2013, 2012 and 2011, CRNF's contributions under the Plan were $0.7 million, $0.6 million and $0.4 million, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(13) 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, 2014	$	5,414	$	20,327
Year ending December 31, 2015	5,191		14,001
Year ending December 31, 2016	4,766		14,253
Year ending December 31, 2017	2,827		14,547
Year ending December 31, 2018	2,014		14,506
Thereafter	4,917		94,227
	$	25,129	$	171,861

_______________________________________


(1)	This includes the Partnership's purchase obligation for pet coke from CVR Refining, which has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

CRNF leases railcars and facilities under long-term operating leases. Lease expense for the years ended December 31, 2013, 2012 and 2011 totaled approximately $4.7 million, $4.3 million and $3.8 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.

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, 2013, 2012 and 2011, totaled approximately $3.9 million, $4.3 million and $4.2 million, respectively.

The Partnership entered into a pet coke supply agreement with HollyFrontier Corporation which became effective on March 1, 2012. The term of this agreement ends in December 2014 and may be renewed. Expenses related to the pet coke supply agreement totaled approximately $4.8 million and $6.0 million for the years ended December 31, 2013 and 2012, respectively, which was recorded in cost of products sold (exclusive of depreciation and amortization).

CRNF entered into a lease agreement effective October 25, 2007 with CVR Refining 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 $9,000 (rate as of December 31, 2013) on the first day of each calendar month with an annual increase. See Note 14 ("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.

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 Partnership’s results of operations or financial condition. 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 reclassified and reassessed CRNF's nitrogen fertilizer plant for property tax purposes. The reclassification and 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 protested the classification and resulting valuation for each of those years to the Kansas Court of Tax Appeals ("COTA"), followed by an appeal to the Kansas Court of Appeals. However, CRNF fully accrued and paid the property taxes the county claimed were owed for the years ended December 31, 2008 through 2012. The Kansas Court of Appeals, in a memorandum opinion dated August 9, 2013, reversed the COTA decision in part and remanded the case to COTA, instructing COTA to classify each asset on an asset by asset basis instead of making a broad determination that the entire plant was real property as COTA did originally. CRNF believes that when that asset by asset determination is done, the majority of the plant will be classified as personal property which would result in significantly lower property taxes for CRNF for 2008 and for those years after the conclusion of the property tax settlement noted below as compared to the taxes paid by CRNF prior to the settlement. The County filed a motion for rehearing with the Kansas Court of Appeals seeking reconsideration of the Court’s August 9, 2013 decision and that motion was denied. The County has also filed a petition for review with the Kansas Supreme Court and that petition is pending.

On February 25, 2013, Montgomery County and CRNF agreed to a settlement for tax years 2009 through 2012, which has lowered and will lower CRNF's property taxes by about $10.7 million per year (as compared to the 2012 tax year) for tax years 2013 through 2016 based on current mill levy rates. In addition, the settlement provides that Montgomery County will support CRNF's application before COTA for a ten year tax exemption for the UAN expansion. Finally, the settlement provides that CRNF will continue its appeal of the 2008 reclassification and reassessment as discussed above.

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 the Partnership and the Partnership 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.

EHS expenditures are capitalized when such expenditures are expected to result in future economic benefits. EHS capital expenditures for the years ended December 31, 2013, 2012 and 2011 were approximately $44,000, $0.4 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 of the Partnership.

Related Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions

(14) 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.

For the year ended December 31, 2013, the Partnership recognized approximately $0.5 million in expenses for the benefit of CRLLC in connection with CRLLC’s Secondary Offering in accordance with CVR Partners’ Registration Rights Agreement. These amounts included filing fees, printer fees, external accounting and external legal fees incurred in conjunction with the filing of the Secondary Offering.

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, 2013. 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") in January 2013. Following the Refining Partnership IPO, CVR Energy indirectly owns the general partner of the Refining Partnership and approximately 71% 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 these subsidiaries.

Feedstock and Shared Services Agreement

CRNF entered into a feedstock and shared services agreement with CRRM which was most recently amended in December 2013, 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 agreed, subject to certain conditions, 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, 2013, 2012 and 2011, the net sales generated from the sale of hydrogen to CRRM were approximately $11.4 million, $6.3 million and $14.2 million, respectively. For the years ended December 31, 2013, 2012 and 2011, CVR Partners also recognized $0.6 million, $0.2 million and $1.0 million, respectively, of cost of product sold (exclusive of depreciation and amortization) related to the transfer of excess hydrogen from the refinery. At December 31, 2013 and 2012, approximately $2.6 million and $0.2 million, respectively, of receivables were 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) recorded in direct operating expenses during the years ended December 31, 2013, 2012 and 2011 were approximately $0.1 million, $(10,000) and $(0.3) 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, 2013, 2012 and 2011, were approximately $0.5 million, $1.4 million and $1.5 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, 2013, 2012 and 2011, there were net sales of approximately $(15,000), $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 2014, provide an additional 15% to cover the cost of capital. At December 31, 2013 and 2012, an asset of approximately $0.2 million was included in other current assets and approximately $1.1 million and $1.3 million, respectively, was included in other non-current assets with an offset liability of approximately $0.3 million and $0.5 million, respectively, in other current liabilities and approximately $0.1 million and $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 or paid amounts for each of the years on a gross or net basis were nominal.

CRNF also provided finished product tank capacity to CRRM under the agreement. Approximately $0.3 million, $0.1 million and $0.3 million was reimbursed by CRRM for the use of tank capacity for the years ended December 31, 2013, 2012 and 2011, respectively. This reimbursement was recorded as a reduction to direct operating expenses.

When CRNF retains excess sulfur from its operations, CRRM agrees to handle such sulfur in exchange for a fee payable to transport, store and sell the excess sulfur when possible. CRRM reimburses CRNF for any excess in the sales price of the sulfur above their costs. Approximately $0.1 million were reimbursed by CRRM for the sale of excess sulfur for the year ended December 31, 2013. There were no reimbursements in 2012 or 2011. These reimbursements were recorded as reductions to direct operating expenses.

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, 2013 and 2012, receivables of $0.3 million and $0.2 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, 2013 and 2012, payables of $1.0 million and $0.4 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 through a contract with HollyFrontier Corporation and 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 $9.8 million, $10.2 million and $10.7 million for the years ended December 31, 2013, 2012 and 2011, respectively. Payables of $0.6 million and $0.6 million related to the coke supply agreement were included in accounts payable on the Consolidated Balance Sheets at December 31, 2013, and 2012, respectively.

Terminal and Operating Lease Agreement

On May 4, 2012, CRNF entered into a lease and operating 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, 2013 and 2012, expense incurred related to the terminal operating and lease agreement totaled approximately $89,000 and $18,000, respectively.

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, 2013, 2012 and 2011, expense incurred related to the use of the office and laboratory space totaled approximately $107,000, $105,000 and $102,000, respectively. There were no unpaid amounts outstanding with respect to the lease agreement as of December 31, 2013, 2012 and 2011.

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 certain 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 certain share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges.

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, 2013, 2012 and 2011 were approximately $14.4 million, $10.1 million and $10.2 million, respectively. Of these charges approximately $10.0 million, $7.1 million and $8.2 million, respectively, are included in selling, general and administrative expenses (exclusive of depreciation and amortization). In addition, $4.4 million, $3.0 million and $2.0 million, respectively, of these charges 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 $4.4 million, $3.4 million and $4.6 million, respectively, for the years ended December 31, 2013, 2012 and 2011. At December 31, 2013 and 2012, payables of $2.7 million and $2.2 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 former executive officers 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, 2013, 2012 and 2011 approximately $4.1 million, $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, 2013 and 2012, amounts due of $2.0 million and $1.9 million, respectively, were included in personnel accruals on the Consolidated Balance Sheets with respect to amounts outstanding in accordance with the limited partnership agreement.

Distributions to CRLLC

The Partnership distributed $77.5 million, $112.4 million and $49.9 million for the years ended December 31, 2013, 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 Distributions"), 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 leased 199 railcars from American Railcar Leasing, LLC ("ARL"), a company controlled by Mr. Carl C. Icahn, CVR Energy's majority stockholder. On June 13, 2013, the Partnership purchased the railcars from ARL for approximately $5.0 million. Rent expense related to the railcar leases is included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statement of Operations. For the years ended December 31, 2013, 2012 and 2011, rent expense of $0.4 million, $1.1 million and $1.1 million, respectively, was recorded related to this agreement.

Insight Portfolio Group LLC (formerly known as Icahn Sourcing, LLC)

Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed 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. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. 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. Transactions with Insight Portfolio Group for each of the years on a gross basis were nominal.

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

Fair Value of Financial Instruments

Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

(15) 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, 2013 and 2012, respectively.



	December 31, 2013
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial Statement Caption and Description
Cash equivalents (money market account)	$	65,299	$	—	$	—	$	65,299
Other current liabilities (interest rate swap)	$	—	$	883	$	—	$	883
Other long-term liabilities (interest rate swap)	—		1,016		—		1,016
Total Liabilities	$	—	$	1,899	$	—	$	1,899
Accumulated other comprehensive loss (interest rate swap)	$	—	$	1,899	$	—	$	1,899



	December 31, 2012
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial Statement Caption and Description
Cash equivalents (money market account)	$	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

As of December 31, 2013 and 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 10 ("Interest Rate Swap Agreements"). 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 Partnership's cash and cash equivalents are all Level 1. The Partnership had no transfers of assets or liabilities between any of the above levels during the years ended December 31, 2013 and 2012.

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.

Major Customers and Suppliers

Major Customers and Suppliers

12 Months Ended

Dec. 31, 2013

Risks and Uncertainties [Abstract]

(16) Major Customers and Suppliers

Sales of nitrogen fertilizer to major customers were as follows:



	December 31,
	2013		2012		2011
Nitrogen Fertilizer
Customer A	15	%	10	%	17	%
Customer B	13	%	10	%	12	%
	28	%	20	%	29	%

In addition to contracts with CVR Energy and its affiliates. See Note 14 ("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,
	2013		2012		2011
Supplier A	4	%	5	%	5	%

Selected Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information (Unaudited)

(17) Selected Quarterly Financial Information (Unaudited):

Summarized quarterly financial data for December 31, 2013 and 2012:



	Year Ended December 31, 2013
	Quarter
	First			Second			Third			Fourth
	(in thousands, except per unit data)
Net sales	$	81,411		$	88,834		$	69,199		$	84,228
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates	3,089			2,761			2,529			2,412
Cost of product sold (exclusive of depreciation and amortization) — Third parties	7,565			12,810			10,446			16,463
	10,654			15,571			12,975			18,875
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	1,003			1,205			1,058			806
Direct operating expenses (exclusive of depreciation and amortization) — Third parties	21,554			23,213			22,696			22,557
	22,557			24,418			23,754			23,363
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	4,219			4,153			3,620			4,126
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties	1,411			1,439			968			1,141
	5,630			5,592			4,588			5,267
Depreciation and amortization	5,767			6,193			6,563			7,055
Total operating costs and expenses	44,608			51,774			47,880			54,560
Operating income	36,803			37,060			21,319			29,668
Other income (expense):
Interest expense and other financing costs	(1,280		)	(1,675		)	(1,663		)	(1,676		)
Interest income	30			24			12			8
Other income, net	9			46			34			5
Total other income (expense)	(1,241		)	(1,605		)	(1,617		)	(1,663		)
Income before income tax expense (benefit)	35,562			35,455			19,702			28,005
Income tax expense (benefit)	9			18			(3		)	84
Net income	$	35,553		$	35,437		$	19,705		$	27,921
Net income per common unit — basic	$	0.49		$	0.48		$	0.27		$	0.38
Net income per common unit — diluted	$	0.49		$	0.48		$	0.27		$	0.38
Weighted-average common units outstanding:
Basic	73,065			73,068			73,076			73,079
Diluted	73,233			73,230			73,225			73,224



	Year Ended December 31, 2012
	Quarter
	First			Second			Third			Fourth
	(in thousands, except per 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
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
Other income (expense):
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

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

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

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

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

Subsequent Events

New Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of lives used in computing depreciation for 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

Schedule of related party transactions

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 excluded from the table below.



	Year Ended December 31,
	2013		2012		2011
	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	4,821	$	2,990	$	2,022
Selling, general and administrative expenses (exclusive of depreciation and amortization)	13,686		11,103		9,629
	$	18,507	$	14,093	$	11,651

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

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

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, 2013, 2012 and 2011 is presented below:



	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
					(dollars 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
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2,817

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	December 31,
	2013		2012
	(in thousands)
Finished goods	$	8,849	$	5,234
Raw materials and precious metals	8,546		7,038
Parts and supplies	15,669		16,677
	$	33,064	$	28,949

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

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



	December 31,
	2013		2012
	(in thousands)
Land and improvements	$	5,032	$	2,611
Buildings and improvements	2,191		1,223
Machinery and equipment	548,282		403,682
Automotive equipment	450		357
Furniture and fixtures	893		343
Railcars	7,902		2,496
Construction in progress	5,294		132,428
	$	570,044	$	543,140
Less: Accumulated depreciation	157,088		131,540
Total net, property, plant, and equipment	$	412,956	$	411,600

Partners' Capital and Partnership Distributions (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Summary of cash distributions paid to unitholders

The following is a summary of cash distributions paid to unitholders during the years ended December 31, 2013, 2012 and 2011 for the respective quarters to which the distributions relate:



	December 31, 2012		March 31, 2013		June 30, 2013		September 30, 2013		Total Cash Distributions Paid in 2013
	($ in millions, except per common units amounts)
Amount paid CRLLC	$	9.8	$	31.1	$	22.7	$	14.0	$	77.5
Amounts paid to public unitholders	4.2		13.5		19.9		12.3		50.0
Total amount paid	$	14.0	$	44.6	$	42.6	$	26.3	$	127.5
Per common unit	$	0.192	$	0.610	$	0.583	$	0.36	$	1.745
Common units outstanding	73,065,143		73,065,143		73,074,945		73,078,048



	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	$	49.9
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	$	0.979
Common units outstanding	—		—		73,002,956		73,002,956

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:



	December 31, 2013		December 31, 2012
	(in thousands)
Property taxes	$	1,373	$	7,116
Other current liabilities (interest rate swap)	883		861
Accrued interest	458		500
Other accrued expenses and liabilities(1)	2,345		1,003
	$	5,059	$	9,480

_______________________________________


(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 14 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Net Income Per Common Unit (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Schedule of calculation of net income per common unitholder

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



					April 13, 2011
	Year Ended		Year Ended		to
	December 31, 2013		December 31, 2012		December 31, 2011
Net income	$	118,616	$	112,223	$	108,351
Net income per common unit, basic	$	1.62	$	1.54	$	1.48
Net income per common unit, diluted	$	1.62	$	1.53	$	1.48
Weighted-average common units outstanding, basic	73,072		73,039		73,008
Weighted-average common units outstanding, diluted	73,228		73,193		73,073

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum required payments for operating 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, 2014	$	5,414	$	20,327
Year ending December 31, 2015	5,191		14,001
Year ending December 31, 2016	4,766		14,253
Year ending December 31, 2017	2,827		14,547
Year ending December 31, 2018	2,014		14,506
Thereafter	4,917		94,227
	$	25,129	$	171,861

_______________________________________


(1)	This includes the Partnership's purchase obligation for pet coke from CVR Refining, which has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

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

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2013 and 2012, respectively.



	December 31, 2013
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial Statement Caption and Description
Cash equivalents (money market account)	$	65,299	$	—	$	—	$	65,299
Other current liabilities (interest rate swap)	$	—	$	883	$	—	$	883
Other long-term liabilities (interest rate swap)	—		1,016		—		1,016
Total Liabilities	$	—	$	1,899	$	—	$	1,899
Accumulated other comprehensive loss (interest rate swap)	$	—	$	1,899	$	—	$	1,899



	December 31, 2012
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial Statement Caption and Description
Cash equivalents (money market account)	$	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

Major Customers and Suppliers (Tables)

12 Months Ended

Dec. 31, 2013

Risks and Uncertainties [Abstract]

Schedule of sales of nitrogen fertilizer to major customers

Sales of nitrogen fertilizer to major customers were as follows:



	December 31,
	2013		2012		2011
Nitrogen Fertilizer
Customer A	15	%	10	%	17	%
Customer B	13	%	10	%	12	%
	28	%	20	%	29	%

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

Purchases from this supplier as a percentage of direct operating expenses (exclusive of depreciation and amortization) were as follows:



	December 31,
	2013		2012		2011
Supplier A	4	%	5	%	5	%

Selected Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for December 31, 2013 and 2012:



	Year Ended December 31, 2013
	Quarter
	First			Second			Third			Fourth
	(in thousands, except per unit data)
Net sales	$	81,411		$	88,834		$	69,199		$	84,228
Operating costs and expenses:
Cost of products sold (exclusive of depreciation and amortization) — Affiliates	3,089			2,761			2,529			2,412
Cost of product sold (exclusive of depreciation and amortization) — Third parties	7,565			12,810			10,446			16,463
	10,654			15,571			12,975			18,875
Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	1,003			1,205			1,058			806
Direct operating expenses (exclusive of depreciation and amortization) — Third parties	21,554			23,213			22,696			22,557
	22,557			24,418			23,754			23,363
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	4,219			4,153			3,620			4,126
Selling, general and administrative expenses (exclusive of depreciation and amortization) — Third parties	1,411			1,439			968			1,141
	5,630			5,592			4,588			5,267
Depreciation and amortization	5,767			6,193			6,563			7,055
Total operating costs and expenses	44,608			51,774			47,880			54,560
Operating income	36,803			37,060			21,319			29,668
Other income (expense):
Interest expense and other financing costs	(1,280		)	(1,675		)	(1,663		)	(1,676		)
Interest income	30			24			12			8
Other income, net	9			46			34			5
Total other income (expense)	(1,241		)	(1,605		)	(1,617		)	(1,663		)
Income before income tax expense (benefit)	35,562			35,455			19,702			28,005
Income tax expense (benefit)	9			18			(3		)	84
Net income	$	35,553		$	35,437		$	19,705		$	27,921
Net income per common unit — basic	$	0.49		$	0.48		$	0.27		$	0.38
Net income per common unit — diluted	$	0.49		$	0.48		$	0.27		$	0.38
Weighted-average common units outstanding:
Basic	73,065			73,068			73,076			73,079
Diluted	73,233			73,230			73,225			73,224



	Year Ended December 31, 2012
	Quarter
	First			Second			Third			Fourth
	(in thousands, except per 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
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
Other income (expense):
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

Formation of the Partnership, Organization and Nature of Business (Details) $ / shares in Units, $ in Millions			1 Months Ended	7 Months Ended	12 Months Ended			15 Months Ended	25 Months Ended
	May 28, 2013 USD ($) $ / shares shares	Apr. 13, 2011 USD ($) $ / shares shares	Oct. 31, 2007 shares	Dec. 31, 2013	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jun. 30, 2012 USD ($)	May 27, 2013	Apr. 18, 2012 $ / shares
Formation of the Partnership, Organization and Nature of Business
Distributions to affiliates					$ 127.5	$ 161.2	$ 71.5
CVR Energy, Inc \| Offeror
Formation of the Partnership, Organization and Nature of Business
Price per share of common stock offered in tender offer (in dollars per share) \| $ / shares										$ 30
Number of non-transferable contingent cash payment rights for each share										1
Aggregate ownership percentage				82.00%	82.00%
IPO
Formation of the Partnership, Organization and Nature of Business
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
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		23.1
Percentage of limited partner interest held by the public									30.00%
Limited partner interest (as a percent)									70.00%
Secondary Offering
Formation of the Partnership, Organization and Nature of Business
Net proceeds from the Initial Public Offering	$ 292.6
Percentage of limited partner interest held by the public				47.00%
Limited partner interest (as a percent)				53.00%
Number of additional shares tendered into offer during subsequent offering period \| shares	12,000,000
Price per share of common stock offered in tender offer (in dollars per share) \| $ / shares	$ 25.15
Partnership Interests Underwriting Fees Initial Public Offering	$ 9.2
Offering Costs, Partnership Interests	$ 0.5
CRLLC
Formation of the Partnership, Organization and Nature of Business
Distributions to affiliates					$ 77.5	$ 112.4	$ 49.9	$ 276.7
Limited partner interest (as a percent)					53.00%
CRLLC \| IPO
Formation of the Partnership, Organization and Nature of Business
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
CRLLC \| Special LP units
Formation of the Partnership, Organization and Nature of Business
Partner's units acquired \| shares			30,333
General partner interest (as a percent)			0.10%
Wholly-owned subsidiary of CRLLC \| Special GP units
Formation of the Partnership, Organization and Nature of Business
Partner's units acquired \| shares			30,303,000
General partner interest (as a percent)			99.90%
CVR GP, LLC \| IPO
Formation of the Partnership, Organization and Nature of Business
Amount paid for purchase of IDRs from general partner		$ 26.0

Summary of Significant Accounting Policies (Details 1) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) customer	Dec. 31, 2012 USD ($) customer
Accounts Receivable, net
Outstanding Checks Included in Acounts Payable Current \| $	$ 0.9	$ 2.2
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	10.00%
Accounts receivable excluding accounts receivable from affiliates \| Customer concentration \| Two customers with largest risk concentration, collectively
Accounts Receivable, net
Number of customers	2
Percentage of concentration risk	31.00%
Accounts receivable excluding accounts receivable from affiliates \| Customer concentration \| One customer with largest risk concentration
Accounts Receivable, net
Number of customers		1
Percentage of concentration risk		24.00%
Accounts receivable excluding accounts receivable from affiliates \| Credit concentration \| One customer with largest risk concentration
Accounts Receivable, net
Number of customers	1
Percentage of concentration risk	17.00%

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Dec. 31, 2013 USD ($)
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)	6 months
Improvements to land
Property, Plant, and Equipment
Useful life (in years)	30 years
Buildings
Property, Plant, and Equipment
Useful life (in years)	30 years
Automotive equipment
Property, Plant, and Equipment
Useful life (in years)	5 years
Minimum \| Machinery and equipment
Property, Plant, and Equipment
Useful life (in years)	5 years
Minimum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life (in years)	3 years
Minimum \| Railcars
Property, Plant, and Equipment
Useful life (in years)	25 years
Maximum \| Machinery and equipment
Property, Plant, and Equipment
Useful life (in years)	30 years
Maximum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life (in years)	7 years
Maximum \| Railcars
Property, Plant, and Equipment
Useful life (in years)	40 years

Summary of Significant Accounting Policies (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) segment	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Cost Classifications
Depreciation expense incurred related to the cost of product sold	$ 280,000	$ 100,000	$ 58,000
Depreciation and amortization not included in direct operating expenses	25,300	20,600	18,800
Depreciation and amortization not included in selling, general and administrative expenses	$ 5	5	$ 10
Segment Reporting
Number of operating segments \| segment	1
Revenue Recognition
Expected period of delivery of deferred revenue	12 months
Nitrogen fertilizer plant
Planned Major Maintenance Costs
Turnaround costs		$ 4,800
Minimum \| Nitrogen fertilizer plant
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	2 years
Maximum \| Nitrogen fertilizer plant
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	3 years

Summary of Significant Accounting Policies (Details 4) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related party transactions
Direct operating expenses (exclusive of depreciation and amortization)	$ 23,363	$ 23,754	$ 24,418	$ 22,557	$ 29,190	$ 21,063	$ 22,524	$ 22,837	$ 94,092	$ 95,614	$ 86,491
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 5,267	$ 4,588	$ 5,592	$ 5,630	$ 6,112	$ 5,076	$ 6,977	$ 5,977	21,076	24,142	22,158
CVR Energy, Inc
Related party transactions
Direct operating expenses (exclusive of depreciation and amortization)									4,821	2,990	2,022
Selling, general and administrative expenses (exclusive of depreciation and amortization)									13,686	11,103	9,629
Total direct operating expenses and selling, general and administrative expenses (exclusive of depreciation and amortization)									$ 18,507	$ 14,093	$ 11,651

Share-Based Compensation (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) shares	Dec. 31, 2012 USD ($) payment $ / shares	Dec. 31, 2011 USD ($)
Share-Based Compensation
Percentage of allocation of share-based compensation expense	100.00%
Number of non-transferable contingent cash payments right for each share \| payment		1
CVR Energy LTIP \| CVR Energy, Inc \| Restricted Stock
Share-Based Compensation
Vesting period	3 years
Price at which holders of Shares will receive upon vesting of award (in dollars per share) \| $ / shares		$ 30
Additional share-based compensation incurred upon modification		$ 1.9
Additional share-based compensation expense upon modification	$ 0.5
Weighted-average period for amortization of unrecognized compensation cost	1 year 6 months
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Compensation Expense	$ 1.8	4.6	$ 2.0
CVR Energy LTIP \| CVR Energy, Inc \| Restricted stock units
Share-Based Compensation
Vesting period	3 years
Vesting percentage	33.33%
CVR Energy LTIP \| CVR Energy, Inc \| Restricted stock units \| Executive Officer
Share-Based Compensation
Vesting period	1 year
CVR Energy LTIP \| CVR Energy, Inc \| Performance shares \| Board of Directors Chairman
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Compensation Expense	$ 0.4
Compensation liability	$ 0.4
CVR Energy LTIP \| CVR Energy, Inc \| Incentive Unit Award
Share-Based Compensation
Vesting period	3 years
Vesting percentage	33.33%
Weighted-average period for amortization of unrecognized compensation cost	2 years
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Unrecognized compensation cost	$ 1.1
CVR Partners LTIP
Share-Based Compensation
Weighted-average period for amortization of unrecognized compensation cost	1 year 7 months 6 days
Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III
Compensation Expense	$ 0.7	$ 2.2	$ 1.4
Common stock authorized for issuance (in shares) \| shares	5,000,000
Common units available for issuance (in shares) \| shares	4,745,233
CVR Partners LTIP \| Phantom stock units
Share-Based Compensation
Vesting period	3 years
Vesting percentage	33.33%

Share-Based Compensation (Details 3) - CVR Partners LTIP - USD ($) $ / shares in Units, shares in Thousands	9 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 13, 2011
Non-vested shares activity
Non-vested at the beginning of the period (in shares)		201,812	164,571
Granted (in shares)	200,647	58,536	95,370
Vested (in shares)	(36,076)	(89,229)	(58,129)
Forfeited (in shares)	0	0	0
Non-vested at the end of the period (in shares)	164,571	171,119	201,812	164,571
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)		$ 23.70	$ 22.99
Granted (in dollars per share)	$ 22.34	16.13	24.53
Vested (in dollars per share)	19.36	23.24	23.08
Forfeited (in dollars per share)	0.00	0.00	0.00
Non-vested at the end of the period (in dollars per share)	$ 22.99	$ 21.34	$ 23.70	$ 22.99
Other disclosures
Aggregate Intrinsic Value	$ 4,085,000	$ 2,817,000	$ 5,094,000	$ 4,085,000	$ 0
Unrecognized compensation cost		$ 1,300,000
Weighted-average period for amortization of unrecognized compensation cost		1 year 7 months 6 days
Compensation expense		$ 700,000	2,200,000	1,400,000
CVR Energy, Inc \| Phantom stock units
Other disclosures
Liability for unvested awards related to employees		200,000	200,000
Amount paid to settle liability-classified awards upon vesting		$ 200,000	$ 300,000	$ 0

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Finished goods	$ 8,849	$ 5,234
Raw materials and precious metals	8,546	7,038
Parts and supplies	15,669	16,677
Inventories	$ 33,064	$ 28,949

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant, and Equipment
Gross property, plant and equipment	$ 570,044	$ 543,140
Less: Accumulated depreciation	157,088	131,540
Total net, property, plant, and equipment	412,956	411,600
Capitalized interest	600	3,200
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	5,032	2,611
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	2,191	1,223
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	548,282	403,682
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	450	357
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	893	343
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	7,902	2,496
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 5,294	$ 132,428

Partners' Capital and Partnership Distributions (Details) $ / shares in Units, $ in Millions		3 Months Ended										12 Months Ended			15 Months Ended
	Feb. 19, 2014 USD ($) $ / shares	Sep. 30, 2013 USD ($) $ / shares shares	Jun. 30, 2013 USD ($) $ / shares shares	Mar. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	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, 2013 USD ($) partnership_interest $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Jun. 30, 2012 USD ($) shares
Partners' Capital
Number of types of partnership interests outstanding \| partnership_interest												2
Common units issued (in units) \| shares					73,065,143							73,112,951	73,065,143
Maximum period after the end of each quarter of cash distribution to common unitholders												60 days
Distributions declared		$ 26.3	$ 42.6	$ 44.6	$ 14.0	$ 36.2	$ 43.8	$ 38.2	$ 42.9	$ 41.8	$ 29.7
Total Cash Distributions Paid												$ 127.5	$ 161.2	$ 71.5
Per common united declared (in dollars per share) \| $ / shares		$ 0.36	$ 0.583	$ 0.610	$ 0.192	$ 0.496	$ 0.6	$ 0.523	$ 0.588	$ 0.572	$ 0.407
Per common unit (in dollars per share) \| $ / shares												$ 1.745	$ 2.207	$ 0.979
Common units outstanding (in units) \| shares		73,078,048	73,074,945	73,065,143	73,065,143	73,046,498	73,043,356	73,030,936	73,030,936	73,002,956	73,002,956	73,112,951	73,065,143	73,030,936	73,043,356
Cash distributions paid and to be paid (in dollars per share) \| $ / shares												$ 1.98
Subsequent event
Partners' Capital
Distributions declared	$ 31.5
Per common united declared (in dollars per share) \| $ / shares	$ 0.43
CRLLC
Partners' Capital
Percentage of common units owned by CRLLC												53.00%
Distributions declared		$ 14.0	$ 22.7	$ 31.1	$ 9.8	$ 25.3	$ 30.5	$ 26.6	$ 29.9	$ 29.1	$ 20.7
Total Cash Distributions Paid												$ 77.5	$ 112.4	$ 49.9	$ 276.7
Common units outstanding (in units) \| shares												38,920,000
Public unitholders
Partners' Capital
Distributions declared		$ 12.3	$ 19.9	$ 13.5	$ 4.2	$ 10.9	$ 13.3	$ 11.6	$ 13.0	$ 12.7	$ 9.0
Total Cash Distributions Paid												$ 50.0	$ 48.8	$ 21.6

Goodwill and Intangible Assets (Details) $ in Millions	12 Months Ended
Goodwill and Intangible Assets (Details) $ in Millions	Dec. 31, 2005 USD ($)
CRNF \| Coffeyville Holdings Group, LLC
Goodwill and Intangible Assets
Goodwill	$ 41.0

Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands

Dec. 31, 2013

Dec. 31, 2012

Accrued Expenses and Other Current Liabilities

Property taxes

$ 1,373

$ 7,116

Other current liabilities (interest rate swap)

883

861

Accrued interest

458

500

Other accrued expenses and liabilities(1)

^[1]

2,345

1,003

Accrued expenses and other current liabilities

$ 5,059

$ 9,480

[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 14 ("Related Party Transactions") for additional discussion of amounts the Partnership owes related to the feedstock and shared services agreement.

Credit Facility (Details)		12 Months Ended
Credit Facility (Details)	Apr. 13, 2011 USD ($)	Dec. 31, 2013 USD ($) quarter
Credit Facility
Number of trailing quarters used in calculating the leverage ratio \| quarter		4
CRLLC
Credit Facility
Amount of special distribution made by the Partnership to CRLLC upon closing of credit facility	$ 87,200,000
CRNF
Credit Facility
Lender and other third party costs incurred		$ 4,800,000
CRNF \| Eurodollar
Credit Facility
Basis spread on variable rate (as a percent)		3.50%
Variable rate basis		Eurodollar rate
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
Basis spread on variable rate (as a percent)		2.50%
Variable rate basis		prime rate
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
Credit Facility
Borrowing capacity		$ 125,000,000
Term loan facility \| CRNF
Credit Facility
Borrowing capacity	125,000,000.0
Revolving credit facility \| CRNF
Credit Facility
Borrowing capacity	25,000,000.0
Uncommitted incremental facility	$ 50,000,000
Outstanding amount		$ 0

Interest Rate Swap Agreements (Details)	12 Months Ended
Interest Rate Swap Agreements (Details)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jul. 01, 2011 agreement
Interest rate swap
Net loss reclassified into income on settlement of interest rate swap (Note 11)	$ 1,063,000	$ 959,000	$ 395,000
Term loan facility
Interest rate swap
Borrowing capacity on credit facility	125,000,000
Designated as hedges \| Interest rate swap agreements
Interest rate swap
Number of agreements \| agreement				2
Aggregate notional amount	$ 62,500,000
Floating rate basis	three month LIBOR
Average fixed rate of interest (as a percent)	1.96%
Effective rate (as a percent)	4.56%
Net loss reclassified into income on settlement of interest rate swap (Note 11)	$ 1,100,000	$ 1,000,000
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

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

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Earnings Per Share [Abstract]

Net income

$ 27,921

$ 19,705

$ 35,437

$ 35,553

$ 15,334

$ 31,557

$ 35,088

$ 30,244

$ 118,616

$ 112,223

$ 132,447

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

$ 108,351

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

$ 0.38

$ 0.27

$ 0.48

$ 0.49

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 1.48

^[1]

$ 1.62

^[1]

$ 1.54

^[1]

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

$ 0.38

$ 0.27

$ 0.48

$ 0.49

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 1.48

^[1]

$ 1.62

^[1]

$ 1.53

^[1]

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

73,079

73,076

73,068

73,065

73,047

73,045

73,035

73,031

73,008

73,072

73,039

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

73,224

73,225

73,230

73,233

73,192

73,191

73,194

73,196

73,073

73,228

73,193

[1]	Represents net income per common unit since closing the Partnership's Initial Public Offering on April 13, 2011. See Note 11 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.

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

Year ending December 31, 2014

Benefit Plans (Details) - CRNF - USD ($) $ in Millions	12 Months Ended
Benefit Plans (Details) - CRNF - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
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	$ 0.7	$ 0.6	$ 0.4

Commitments and Contingencies (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2013

USD ($)

Operating Leases

$ 5,414

Year ending December 31, 2015

5,191

Year ending December 31, 2016

4,766

Year ending December 31, 2017

2,827

Year ending December 31, 2018

2,014

Thereafter

4,917

Operating leases

25,129

Unconditional Purchase Obligations

Year ending December 31, 2014

20,327

^[1]

Year ending December 31, 2015

14,001

^[1]

Year ending December 31, 2016

14,253

^[1]

Year ending December 31, 2017

14,547

^[1]

Year ending December 31, 2018

14,506

^[1]

Thereafter

94,227

^[1]

Unconditional purchase obligations

$ 171,861

^[1]

Purchase obligation for pet coke | CVR Energy, Inc

Unconditional Purchase Obligations

Period for calculation of the average pet coke price paid to CVR Energy

2 years

[1]	This includes the Partnership's purchase obligation for pet coke from CVR Refining, which has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

Commitments and Contingencies (Details 2) - USD ($)		12 Months Ended
Commitments and Contingencies (Details 2) - USD ($)	Apr. 13, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	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
Lease Agreement
Long-term commitments
Lease expenses		$ 107,000	$ 105,000	$ 102,000
CRNF
Long-term commitments
Lease expenses		4,700,000	4,300,000	3,800,000
CRNF \| Lease Agreement
Long-term commitments
Expenses related to agreement		9,000
HollyFrontier Corporation
Long-term commitments
Expenses related to agreement		4,800,000	6,000,000
Material \| Linde, Inc. \| CRNF
Long-term commitments
Committed contractual payments		300,000
Expenses related to agreement		$ 3,900,000	$ 4,300,000	$ 4,200,000

Commitments and Contingencies (Details 3) - Litigation [Member] - CRNF - USD ($) $ in Millions		12 Months Ended
	Feb. 25, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Commitments and Contingencies
Property tax abatement period		10 years
Increase in property tax expenses			$ 11.3	$ 11.4	$ 11.7	$ 10.7	$ 10.7
Decrease in property tax expenses	$ 10.7
Tax exemption period	10 years

Commitments and Contingencies (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
EHS
Commitments and Contingencies
Expenses related to environmental, health and safety (EHS) matters	$ 44	$ 400	$ 200

Related Party Transactions (Details) $ in Thousands			1 Months Ended	3 Months Ended								12 Months Ended			15 Months Ended
Related Party Transactions (Details) $ in Thousands	Jun. 13, 2013 USD ($)	Aug. 29, 2012 shares	Jan. 31, 2013	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2013 USD ($) railcar	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jun. 30, 2012 USD ($)
Related party transactions
Notice period for termination of agreement												180 days
Payables included in personnel accruals				$ 2,025				$ 1,865				$ 2,025	$ 1,865
Distributions to affiliates												127,500	161,200	$ 71,500
Cost of product sold (exclusive of depreciation and amortization)				18,875	$ 12,975	$ 15,571	$ 10,654	11,452	$ 11,297	$ 10,725	$ 12,598
Limited Partnership Agreement
Related party transactions
Personnel costs												4,100	4,000	1,400
Payables included in personnel accruals				$ 2,000				$ 1,900				2,000	1,900
Railcar Lease Agreement
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)												$ 400	1,100	1,100
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												53.00%
Distributions to affiliates												$ 77,500	112,400	$ 49,900	$ 276,700
CRLLC \| Registration Rights Agreement
Related party transactions
Expenses related to Registration Rights Agreement												$ 500	400
Expenses prior to registration													$ 700
CRRM \| CRNF \| Environmental Agreement \| Minimum
Related party transactions
Initial term of agreement (in years)												20 years
CVR Energy, Inc \| CVR GP LLC \| GP Services Agreement \| Minimum
Related party transactions
Notice period for termination of agreement												180 days
CVR Energy, Inc \| CVR GP LLC \| GP Services Agreement \| Maximum
Related party transactions
Notice period for termination of agreement												1 year
American Railcar Leasing, LLC \| Railcar Lease Agreement
Related party transactions
Number of railcars \| railcar												199
Payments to Acquire Lease Receivables	$ 5,000
CVR Refining, LP \| CVR Energy, Inc \| Related Party Agreements
Related party transactions
Aggregate ownership percentage			71.00%

Related Party Transactions Feedstock and Shared Services Agreement (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
	Apr. 30, 2011	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related party transactions
Revenue from related party		$ 84,228	$ 69,199	$ 88,834	$ 81,411	$ 67,589	$ 75,013	$ 81,431	$ 78,276	$ 323,672	$ 302,309	$ 302,867
Cost of product sold (exclusive of depreciation and amortization)		18,875	$ 12,975	$ 15,571	$ 10,654	11,452	$ 11,297	$ 10,725	$ 12,598
Receivables		3,104				605				3,104	605
Asset included in other non-current assets		1,136				1,315				1,136	1,315
Liability included in other current liabilities		4,289				3,220				$ 4,289	3,220
Notice period for termination of agreement										180 days
Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)										$ 600	200	1,000
Receivables		2,600				200				2,600	200
Feedstock and Shared Services Agreement \| High-pressure steam
Related party transactions
Net reimbursed or (paid) direct operating expenses										100	(10)	(300)
Feedstock and Shared Services Agreement \| Nitrogen
Related party transactions
Net reimbursed or (paid) direct operating expenses										500	1,400	1,500
Feedstock and Shared Services Agreement \| Products and services, excluding hydrogen
Related party transactions
Receivables		300				200				300	200
Liability included in other current liabilities		1,000				400				1,000	400
Coke Supply Agreement \| Petroleum coke
Related party transactions
Cost of product sold (exclusive of depreciation and amortization)										9,800	10,200	10,700
Liability included in other current liabilities		600				600				600	600
CRRM \| CRNF \| Feedstock and Shared Services Agreement
Related party transactions
Net reimbursed or (paid) direct operating expenses										100	100	300
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Hydrogen
Related party transactions
Revenue from related party										11,400	6,300	14,200
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Tail gas
Related party transactions
Revenue from related party										(15)	66	48
Receivables		200				200				200	200
Period for payment of cost of installation of pipe (in years)	3 years
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
Asset included in other non-current assets		1,100				1,300				1,100	1,300
Liability included in other current liabilities		300				500				300	500
Liability included in other non-current liabilities		$ 100				$ 400				100	400
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Instrument air
Related party transactions
Net reimbursed or (paid) direct operating expenses										0	$ (13)	$ 0
Purchase price of product when produced by Linde air separation plant										18
Purchase price of product, if not available from the Linde air separation plant										18
CRRM \| CRNF \| Feedstock and Shared Services Agreement \| Sulfur
Related party transactions
Net reimbursed or (paid) direct operating expenses										$ 300
CRRM \| CRNF \| Coke Supply Agreement \| Petroleum coke
Related party transactions
Initial term of agreement (in years)										20 years
Renewal period of agreement (in years)										5 years
Notice period for termination of agreement										3 years

Related Party Transactions Coke Supply Agreement (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2013 USD ($) T $ / T	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Related party transactions
Notice period for termination of agreement									180 days
Cost of product sold (exclusive of depreciation and amortization) \| $	$ 18,875	$ 12,975	$ 15,571	$ 10,654	$ 11,452	$ 11,297	$ 10,725	$ 12,598
Liability included in other current liabilities \| $	4,289				3,220				$ 4,289	$ 3,220
Coke Supply Agreement \| Petroleum coke
Related party transactions
Cost of product sold (exclusive of depreciation and amortization) \| $									9,800	10,200	$ 10,700
Liability included in other current liabilities \| $	$ 600				$ 600				$ 600	$ 600
CRRM \| Coke Supply Agreement \| CRNF \| Petroleum coke
Related party transactions
Percentage of annual production of pet coke to be delivered									100.00%
Annual production of pet coke \| T									500,000
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)									25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)									205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton)									0.5
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)									1
Initial term of agreement (in years)									20 years
Renewal period of agreement (in years)									5 years
Notice period for termination of agreement									3 years
CRRM \| Minimum \| Coke Supply Agreement \| CRNF \| Petroleum coke
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 \| T									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)									5
CRRM \| Maximum \| Coke Supply Agreement \| CRNF \| Petroleum coke
Related party transactions
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)									40

Related Party Transactions Lease Agreements (Details)	12 Months Ended
Related Party Transactions Lease Agreements (Details)	Dec. 31, 2013 USD ($) renewal $ / T	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Related party transactions
Notice period for termination of agreement	180 days
Terminal Operating and Lease Agreement
Related party transactions
Related Party Transaction, Operating Terminal Expense	$ 89,000	$ 18,000
Lease Agreement
Related party transactions
Expense incurred related to the use of the office and laboratory space	107,000	105,000	$ 102,000
CRNF
Related party transactions
Expense incurred related to the use of the office and laboratory space	$ 4,700,000	$ 4,300,000	$ 3,800,000
Coffeyville Resources Terminal, LLC \| CRNF \| Terminal Operating and Lease Agreement
Related party transactions
Renewal period of agreement (in years)	5 years
Annual rent to be paid	$ 1.00
Fees to be paid for UAN placed into the terminal (in dollars per ton) \| $ / T	4
Fees to be paid for UAN placed out of the terminal (in dollars per ton) \| $ / T	4
Coffeyville Resources Terminal, LLC \| Maximum \| CRNF \| Terminal Operating and Lease Agreement
Related party transactions
Notice period for termination of agreement	180 days
CRRM \| CRNF \| Lease Agreement
Related party transactions
Notice period for termination of agreement	180 days
Additional renewal period of agreement (in years)	1 year
CRRM \| Maximum \| CRNF \| Lease Agreement
Related party transactions
Number of times the agreement can be renewed \| renewal	5
CRRM \| Minimum \| CRNF \| Lease Agreement
Related party transactions
Notice period for renewal of agreement	60 days

Related Party Transactions Services Agreement (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related party transactions
Notice period for termination of agreement									180 days
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 5,267	$ 4,588	$ 5,592	$ 5,630	$ 6,112	$ 5,076	$ 6,977	$ 5,977	$ 21,076	$ 24,142	$ 22,158
Direct operating expenses (exclusive of depreciation and amortization)	23,363	$ 23,754	$ 24,418	$ 22,557	29,190	$ 21,063	$ 22,524	$ 22,837	94,092	95,614	86,491
Liability included in other current liabilities	4,289				3,220				4,289	3,220
Services Agreement
Related party transactions
Expenses from transaction with related party									14,400	10,100	10,200
Selling, general and administrative expenses (exclusive of depreciation and amortization)									10,000	7,100	8,200
Direct operating expenses (exclusive of depreciation and amortization)									4,400	3,000	2,000
Personnel costs									4,400	3,400	4,600
Liability included in other current liabilities	$ 2,700				$ 2,200				$ 2,700	2,200
CVR GP, LLC \| Services Agreement \| CVR Energy, Inc
Related party transactions
Notice period for exclusion of service from agreement									180 days
CVR GP, LLC \| Minimum \| Services Agreement \| CVR Energy, Inc
Related party transactions
Notice period for termination of agreement									180 days
CVR GP, LLC \| Maximum \| Services Agreement \| CVR Energy, Inc
Related party transactions
Notice period for termination of agreement									1 year
CVR Energy, Inc
Related party transactions
Selling, general and administrative expenses (exclusive of depreciation and amortization)									$ 13,686	11,103	9,629
Direct operating expenses (exclusive of depreciation and amortization)									$ 4,821	$ 2,990	$ 2,022
CVR Energy, Inc \| GP Services Agreement \| CVR GP LLC
Related party transactions
Notice period for exclusion of service from agreement									180 days
CVR Energy, Inc \| Minimum \| GP Services Agreement \| CVR GP LLC
Related party transactions
Notice period for termination of agreement									180 days
CVR Energy, Inc \| Maximum \| GP Services Agreement \| CVR GP LLC
Related party transactions
Notice period for termination of agreement									1 year

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair value of financial instruments
Accumulated other comprehensive loss (interest rate swap)	$ (1,899)	$ (2,751)
Recurring \| Level 1
Fair value of financial instruments
Cash equivalents (money market account)	65,299	118,229
Other current liabilities (interest rate swap)	0	0
Other long-term liabilities (interest rate swap)	0	0
Total Liabilities	0	0
Accumulated other comprehensive loss (interest rate swap)	0	0
Recurring \| Level 2
Fair value of financial instruments
Cash equivalents (money market account)	0	0
Other current liabilities (interest rate swap)	883	861
Other long-term liabilities (interest rate swap)	1,016	1,890
Total Liabilities	1,899	2,751
Accumulated other comprehensive loss (interest rate swap)	1,899	2,751
Recurring \| Level 3
Fair value of financial instruments
Cash equivalents (money market account)	0	0
Other current liabilities (interest rate swap)	0	0
Other long-term liabilities (interest rate swap)	0	0
Total Liabilities	0	0
Accumulated other comprehensive loss (interest rate swap)	0	0
Recurring \| Total
Fair value of financial instruments
Cash equivalents (money market account)	65,299	118,229
Other current liabilities (interest rate swap)	883	861
Other long-term liabilities (interest rate swap)	1,016	1,890
Total Liabilities	1,899	2,751
Accumulated other comprehensive loss (interest rate swap)	$ 1,899	$ 2,751

Major Customers and Suppliers (Details) - supplier	12 Months Ended
Major Customers and Suppliers (Details) - supplier	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales \| Customer concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Concentration risk (as a percent)	28.00%	20.00%	29.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer A
Major Customers and Suppliers
Concentration risk (as a percent)	15.00%	10.00%	17.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer B
Major Customers and Suppliers
Concentration risk (as a percent)	13.00%	10.00%	12.00%
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)	4.00%	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, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Net sales

$ 84,228

$ 69,199

$ 88,834

$ 81,411

$ 67,589

$ 75,013

$ 81,431

$ 78,276

$ 323,672

$ 302,309

$ 302,867

Cost of product sold (exclusive of depreciation and amortization)

18,875

12,975

15,571

10,654

11,452

11,297

10,725

12,598

Direct operating expenses (exclusive of depreciation and amortization)

23,363

23,754

24,418

22,557

29,190

21,063

22,524

22,837

94,092

95,614

86,491

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

5,267

4,588

5,592

5,630

6,112

5,076

6,977

5,977

21,076

24,142

22,158

Depreciation and amortization

7,055

6,563

6,193

5,767

4,897

5,230

5,158

5,438

25,578

20,723

18,869

Total operating costs and expenses

54,560

47,880

51,774

44,608

51,651

42,666

45,384

46,850

198,821

186,551

166,669

Operating income

29,668

21,319

37,060

36,803

15,938

32,347

36,047

31,426

124,851

115,758

136,198

Interest expense and other financing costs (Note 10)

(1,676)

(1,663)

(1,675)

(1,280)

(683)

(850)

(1,020)

(1,203)

(6,294)

(3,756)

(4,007)

Interest income

208

Other income, net

205

Total other income (expense)

(1,663)

(1,617)

(1,605)

(1,241)

(615)

(777)

(927)

(1,164)

(6,127)

(3,483)

(3,723)

Income before income tax expense

28,005

19,702

35,455

35,562

15,323

31,570

35,120

30,262

118,724

112,275

132,475

Income tax expense (benefit)

(3)

(11)

108

Net income

$ 27,921

$ 19,705

$ 35,437

$ 35,553

$ 15,334

$ 31,557

$ 35,088

$ 30,244

$ 118,616

$ 112,223

132,447

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

$ 0.38

$ 0.27

$ 0.48

$ 0.49

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 1.48

^[1]

$ 1.62

^[1]

$ 1.54

^[1]

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

$ 0.38

$ 0.27

$ 0.48

$ 0.49

$ 0.21

$ 0.43

$ 0.48

$ 0.41

$ 1.48

^[1]

$ 1.62

^[1]

$ 1.53

^[1]

Weighted-average common units outstanding:

Basic (in units)

73,079

73,076

73,068

73,065

73,047

73,045

73,035

73,031

73,008

73,072

73,039

Diluted (in units)

73,224

73,225

73,230

73,233

73,192

73,191

73,194

73,196

73,073

73,228

73,193

Affiliates

Cost of product sold (exclusive of depreciation and amortization)

$ 2,412

$ 2,529

$ 2,761

$ 3,089

$ 2,767

$ 3,229

$ 2,532

$ 2,990

Direct operating expenses (exclusive of depreciation and amortization)

806

1,058

1,205

1,003

1,054

394

448

381

$ 4,072

$ 2,277

1,167

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

4,126

3,620

4,153

4,219

4,369

3,863

5,218

3,819

16,118

17,269

16,449

Third parties