View Filing Data

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Feb. 20, 2018	Jun. 30, 2017
Document and Entity Information
Entity Registrant Name	CVR PARTNERS, LP
Entity Central Index Key	0001425292
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 258,354,879
Entity Common Stock, Shares Outstanding		113,282,973
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 49,173	$ 55,595
Accounts receivable, net of allowance for doubtful accounts of $28 and $46, at December 31, 2017 and 2016, respectively	9,855	13,924
Inventories	54,097	58,167
Prepaid expenses and other current assets, including $315 and $750 from affiliates at December 31, 2017 and 2016, respectively	5,793	6,845
Total current assets	118,918	134,531
Property, plant, and equipment, net of accumulated depreciation	1,069,526	1,130,121
Goodwill	40,969	40,969
Other long-term assets, including $598 with affiliates at December 31, 2016	4,863	6,596
Total assets	1,234,276	1,312,217
Current liabilities:
Accounts payable, including $2,223 and $2,402 due to affiliates at December 31, 2017 and 2016, respectively	23,518	28,815
Personnel accruals, including $1,521 and $1,968 with affiliates at December 31, 2017 and 2016, respectively	8,240	9,256
Deferred revenue	12,895	12,571
Accrued expenses and other current liabilities, including $3,221 and $2,515 with affiliates at December 31, 2017 and 2016, respectively	11,442	12,374
Total current liabilities	56,095	63,016
Long-term liabilities:
Long-term debt, net of current portion	625,904	623,107
Other long-term liabilities	2,424	1,187
Total long-term liabilities	628,328	624,294
Commitments and contingencies
Partners' capital:
Common unitholders, 113,282,973 units issued and outstanding at December 31, 2017 and 2016, respectively	549,852	624,906
General partner interest	1	1
Total partners' capital	549,853	624,907
Total liabilities and partners' capital	$ 1,234,276	$ 1,312,217

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 28	$ 46
Prepaid expenses and other current assets from affiliates	315	750
Other long-term assets with affiliates		598
Due to affiliates	2,223	2,402
Personnel accruals with affiliates	1,521	1,968
Accrued expenses and other current liabilities with affiliates	$ 3,221	$ 2,515
Common units issued (in units)	113,282,973	113,282,973
Common units outstanding (in units)	113,282,973	113,282,973

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-06(3)(a)(3))
-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e604059-122996

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(3))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(3))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net sales	$ 330,802	$ 356,284	$ 289,194
Operating costs and expenses:
Cost of materials and other	84,874	93,793	65,189
Direct operating expenses (exclusive of depreciation and amortization)	155,530	148,268	106,056
Depreciation and amortization	73,986	58,246	28,452
Cost of sales	314,390	300,307	199,697
Selling, general and administrative expenses	25,630	29,276	20,768
Total operating costs and expenses	340,020	329,583	220,465
Operating income (loss)	(9,218)	26,701	68,729
Other income (expense):
Interest expense and other financing costs	(62,895)	(48,557)	(6,880)
Interest income	50	6	40
Loss on extinguishment of debt	0	(4,862)	0
Other income (expense), net	(505)	103	164
Total other expense	(63,350)	(53,310)	(6,676)
Income (loss) before income tax expense	(72,568)	(26,609)	62,053
Income tax expense	220	329	11
Net income (loss)	$ (72,788)	$ (26,938)	$ 62,042
Net income per common unit - basic (in dollars per unit)	$ (0.64)	$ (0.26)	$ 0.85
Net income per common unit - diluted (in dollars per unit)	$ (0.64)	$ (0.26)	$ 0.85
Weighted-average common units outstanding:
Basic (in units)	113,283	103,299	73,123
Diluted (in units)	113,283	103,299	73,131
Affiliates
Operating costs and expenses:
Cost of materials and other	$ 7,473	$ 2,645	$ 6,701
Direct operating expenses (exclusive of depreciation and amortization)	3,877	4,225	4,093
Selling, general and administrative expenses	15,615	14,989	13,961
Third parties
Operating costs and expenses:
Cost of materials and other	77,401	91,148	58,488
Direct operating expenses (exclusive of depreciation and amortization)	151,653	144,043	101,963
Selling, general and administrative expenses	$ 10,015	$ 14,287	$ 6,807

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (72,788)	$ (26,938)	$ 62,042
Other comprehensive income (loss):
Change in fair value of interest rate swaps	0	0	(137)
Net loss reclassified into income on settlement of interest rate swaps	0	119	1,056
Other comprehensive income	0	119	919
Total comprehensive income (loss)	$ (72,788)	$ (26,819)	$ 62,961

CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	Common Units	Accumulated Other Comprehensive Income/(Loss)	Noncontrolling Interest	General Partner Interest
Balance (in units) at Dec. 31, 2014		73,122,997
Balance at Dec. 31, 2014	$ 413,931	$ 414,968	$ (1,038)	$ 0	$ 1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(48,650)	(48,650)
Cash distributions to common unitholders – Non-affiliates	(42,754)	(42,754)
Share-based compensation – Affiliates	83	$ 83
Issuance of units under LTIP - Affiliates (in units)		7,707
Redemption of common units (in units)		(2,435)
Redemption of common units	(19)	$ (19)
Net income (loss)	62,042	$ 62,042
Other comprehensive income	919		919
Balance (in units) at Dec. 31, 2015		73,128,269
Balance at Dec. 31, 2015	385,552	$ 385,670	(119)	0	1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(27,633)	(27,633)
Cash distributions to common unitholders – Non-affiliates	(41,956)	(41,956)
Share-based compensation – Affiliates	(1)	$ (1)
Issuance of common units for the merger consideration (in units)		40,154,704
Issuance of common units for the merger consideration	335,693	$ 335,693
Noncontrolling interest	4,564			4,564
Contribution from affiliates	507			507
Purchase of noncontrolling interest	(5,000)	71		(5,071)
Net income (loss)	(26,938)	$ (26,938)
Other comprehensive income	119		119
Balance (in units) at Dec. 31, 2016		113,282,973
Balance at Dec. 31, 2016	624,907	$ 624,906	0	0	1
Increase (Decrease) in Shareholders' Equity
Cash distributions to common unitholders – Affiliates	(778)	(778)
Cash distributions to common unitholders – Non-affiliates	(1,488)	(1,488)
Net income (loss)	(72,788)	$ (72,788)
Other comprehensive income	0
Balance (in units) at Dec. 31, 2017		113,282,973
Balance at Dec. 31, 2017	$ 549,853	$ 549,852	$ 0	$ 0	$ 1

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income (loss)	$ (72,788)	$ (26,938)	$ 62,042
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	73,986	58,246	28,452
Allowance for doubtful accounts	(18)	19	(7)
Amortization of deferred financing costs and original issue discount	3,046	1,746	964
Amortization of debt fair value adjustment	0	1,250	0
Loss on disposition of assets	70	148	38
Loss on extinguishment of debt	0	4,862	0
Change in assets and liabilities:
Accounts receivable	4,087	2,185	(44)
Inventories	2,502	31,426	(1,915)
Prepaid expenses and other current assets	1,052	2,410	2,133
Other long-term assets	1,051	(1,383)	(301)
Accounts payable	(2,315)	5,794	(1,609)
Deferred revenue	904	(20,395)	(10,484)
Accrued expenses and other current liabilities	(4,969)	(17,501)	(3,193)
Other long-term liabilities	771	314	(2)
Net cash provided by operating activities	10,400	44,969	78,421
Cash flows from investing activities:
Capital expenditures	(14,556)	(23,231)	(17,023)
Acquisition of CVR Nitrogen, LP, net of cash acquired	0	(63,869)	0
Proceeds from sale of assets	0	0	78
Net cash used in investing activities	(14,556)	(87,100)	(16,945)
Cash flows from financing activities:
Payment of financing costs	0	(10,688)	0
Proceeds on issuance of 2023 Notes, net of original issue discount	0	628,869	0
Proceeds on CRLLC Facility	0	300,000	0
Contribution from affiliate	0	507	0
Cash distributions to common unitholders – Affiliates	(778)	(27,633)	(48,650)
Cash distribution to common unitholders – Non-affiliates	(1,488)	(41,956)	(42,754)
Purchase of noncontrolling interest	0	(5,000)	0
Redemption of common units	0	0	(19)
Net cash provided by (used in) financing activities	(2,266)	47,759	(91,423)
Net increase (decrease) in cash and cash equivalents	(6,422)	5,628	(29,947)
Cash and cash equivalents, beginning of period	55,595	49,967	79,914
Cash and cash equivalents, end of period	49,173	55,595	49,967
Supplemental disclosures:
Cash paid for income taxes, net of refunds (received)	(195)	14	35
Cash paid for interest, net of capitalized interest of $189, $454 and $9 in 2017, 2016 and 2015, respectively	59,809	53,110	5,916
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	889	3,871	1,030
Change in accounts payable related to construction in progress additions	(2,982)	(1,134)	(36)
Reduction of proceeds from 2023 Notes from original issue discount	0	16,131	0
Fair value of common units issued in a business combination	0	335,693	0
Fair value of debt assumed in a business combination	0	367,500	0
CRLLC
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Share-based compensation	2,507	1,846	1,990
Third parties
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Share-based compensation	514	940	357
6.50% notes, due 2021
Cash flows from financing activities:
Repayments of debt	0	(322,240)	0
CRLLC Facility
Cash flows from financing activities:
Repayments of debt	0	(300,000)	0
CRNF Credit Facility
Cash flows from financing activities:
Repayments of debt	0	(125,000)	0
Revolving credit facility
Cash flows from financing activities:
Repayments of debt	$ 0	$ (49,100)	$ 0

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Cash Flows [Abstract]
Capitalized interest	$ 189	$ 454	$ 9

Organization and Nature of Business	12 Months Ended
Organization and Nature of Business	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	(1) Organization and Nature of Business CVR Partners, LP (referred to as "CVR Partners" or the "Partnership") is a Delaware limited partnership formed by CVR Energy, Inc. (together with its subsidiaries, but excluding the Partnership and its subsidiaries, "CVR Energy") to own, operate and grow its nitrogen fertilizer business. Nitrogen fertilizer is used by farmers to improve the yield and quality of their crops, primarily corn and wheat. The Partnership principally produces ammonia and urea ammonium nitrate ("UAN"), an aqueous solution of urea and ammonium nitrate. The Partnership's product sales are sold on a wholesale basis in the United States of America. The Partnership produces nitrogen fertilizer products at two manufacturing facilities, which are located in Coffeyville, Kansas (the "Coffeyville Facility") and East Dubuque, Illinois (the "East Dubuque Facility"). On April 1, 2016, the Partnership completed the merger (the "East Dubuque Merger") with CVR Nitrogen, LP (formerly known as East Dubuque Nitrogen Partners, L.P. and also formerly known as Rentech Nitrogen Partners, L.P.) ("CVR Nitrogen") and with CVR Nitrogen GP, LLC (formerly known as East Dubuque Nitrogen GP, LLC and also formerly known as Rentech Nitrogen GP, LLC) ("CVR Nitrogen GP"), whereby the Partnership acquired the East Dubuque Facility. See Note 3 ("East Dubuque Merger") for further discussion. The Partnership's subsidiaries include Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), which owns and operates the Coffeyville Facility, and East Dubuque Nitrogen Fertilizers, LLC ("EDNF"), which owns and operates the East Dubuque Facility. Both facilities manufacture ammonia and are able to further upgrade to other nitrogen fertilizer products, principally UAN. Immediately subsequent to the East Dubuque Merger and as of December 31, 2017 and 2016 public security holders held approximately 66% of the Partnership's outstanding limited partner interests and Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, held approximately 34% of the Partnership's outstanding limited partner interests and 100% of the noneconomic general partner interest. Prior to the East Dubuque Merger public security holders held approximately 47% of the Partnership's outstanding limited partner interests and CRLLC held approximately 53% of the Partnership's outstanding limited partner interests and 100% of the noneconomic general partner interest. As of December 31, 2017 and 2016, Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of the shares of CVR Energy. Management and Operations 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. The various rights and responsibilities of the Partnership's partners are set forth in the Partnership's limited partnership agreement. The Partnership also is party to a number of agreements with CVR Energy and its subsidiaries, including CVR GP, to regulate certain business relations between the Partnership and the other parties thereto. See Note 14 ("Related Party Transactions") for further discussion.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying Partnership consolidated financial statements, prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"), include the accounts of CVR Partners and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The consolidated financial statements have been prepared in conformity with GAAP, using management's best estimates and judgments where appropriate. These estimates and judgments affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates and judgments.

Cash and Cash Equivalents

The Partnership considers all highly liquid money market accounts 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, 2017 and 2016 was $2.9 million and $5.8 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, 2017, one customer individually represented greater than 10% of the total net accounts receivable balance. The largest concentration of credit for any one customer at December 31, 2017 and 2016 was approximately 16% and 9%, respectively, of the total accounts receivable balance.

Inventories

Inventories consist of fertilizer products which are valued at the lower of first-in, first-out ("FIFO") cost, or net realizable value. Inventories also include raw materials, precious metals, parts and supplies, which are valued at the lower of moving-average cost, which approximates FIFO, or net realizable value. The cost of inventories includes inbound freight costs. At December 31, 2017 and 2016, inventories on the Consolidated Balance Sheets included depreciation of approximately $3.5 million and $4.1 million, respectively.

Property, Plant, and Equipment

Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1.0 million in costs which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5
Furniture and fixtures	3 to 7
Railcars	25 to 30

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, and such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Partnership's Consolidated Statements of Operations.

Goodwill

Goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired less liabilities assumed. Goodwill is not amortized but is 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. See Note 8 ("Goodwill") for further discussion.

Deferred Financing Costs

The lender and other third-party costs associated with debt issuances are deferred and amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to line-of-credit arrangements are amortized using the straight-line method through the termination date of the facility.

Planned Major Maintenance Costs

The direct-expense method of accounting is used for maintenance activities, including planned major maintenance activities and other less extensive shutdowns. Maintenance costs are recognized as expense when maintenance services are performed. Planned major maintenance activities generally occur every two to three years. Costs associated with major scheduled turnarounds are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. Overall results were also negatively impacted due to the lost production during the downtime that resulted in reduced sales, partially offset by certain reduced variable expenses included in cost of materials and other and direct operating expenses (exclusive of depreciation and amortization).

The East Dubuque Facility completed a 14-day major scheduled turnaround in the third quarter of 2017 and a 28-day major scheduled turnaround during the second quarter of 2016 at a cost of approximately $2.6 million and $6.6 million, respectively, exclusive of the impacts due to the lost production.

The Coffeyville Facility completed a major scheduled turnaround during the third quarter of 2015 and the gasifier, ammonia and UAN units were down for between 17 and 20 days each at a cost of approximately $7.0 million, exclusive of the impacts due to the lost production.

Cost Classifications

Cost of materials and other consist primarily of freight and distribution expenses, feedstock expenses, purchased ammonia and purchased hydrogen.

Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, property taxes, plant-related maintenance services, including turnaround, and environmental and safety compliance costs as well as catalyst and chemical costs. Direct operating expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 4 ("Share‑Based Compensation").

Selling, general and administrative expenses consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate offices. Selling, general and administrative expenses also include allocated share-based compensation from CVR Energy and its subsidiaries, as discussed in Note 4 ("Share‑Based Compensation").

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, a replacement tax in the State of Illinois and as discussed below.

CVR Nitrogen Holdings, LLC, a corporate entity wholly owned by CVR Partners, generates income or loss based on its own activities. As a limited liability company electing tax treatment as a corporation, the entity is subject to federal and state income taxes.

Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Topic ("ASC") 740, Income Taxes, both the Partnership (for taxes based on income such as the Texas franchise tax and the Illinois replacement tax) and the corporate entity account for income taxes using the asset and 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, which establishes 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 ("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 assumed the risk of loss and payment has been received or collection is reasonably assured. 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 materials and other.

Derivative Instruments and Fair Value of Financial Instruments

From time to time, the Partnership enters into forward contracts with fixed delivery prices to purchase portions of its natural gas requirements. The Partnership elected to apply the normal purchase and normal sale exclusion to natural gas contracts that are entered into to be used in production within a reasonable time during the normal course of business. Accordingly, the fair value of these contracts are not recorded on the Consolidated Balance Sheets.

Other financial instruments consisting of cash, 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 recorded share-based compensation related to the CVR Partners, LP Long Term Incentive Plan (the "CVR Partners LTIP") and has been allocated share-based compensation from CVR Energy. The Partnership 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. Currently, all of the Partnership's share-based compensation awards are liability-classified and are measured at fair value at the end of each reporting period based on the applicable closing unit price. Compensation expense will fluctuate based on changes in the applicable unit price value and expense reversals resulting from employee terminations prior to the award vesting. See Note 4 ("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.

Allocation of Costs

CVR Energy and its subsidiaries provide 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. The billing and allocation of such costs are governed by the services agreement entered into between CVR Energy, Inc., CVR Partners and CVR GP in October 2007 and subsequently amended. The services 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 which are specifically incurred on behalf of the Partnership 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.

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.

Recent Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB ASC Topic 606, "Revenue from Contracts with Customers," which supersedes revenue recognition requirements in FASB ASC Topic 605, " Revenue Recognition." This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Partnership adopted this standard effective January 1, 2018 using the modified retrospective application method, whereby the cumulative effect of initially applying the standard is recognized, if applicable, as an adjustment to the opening balance of partners’ capital. The standard is applied prospectively and revenues reported in the periods prior to January 1, 2018 will not be changed. During the evaluation of the standard, the Partnership reviewed its existing revenue streams, including an evaluation of accounting policies, contract reviews and identification of the types of arrangements where differences may arise in the conversion to the new standard, identified practical expedients to be elected and evaluated additional disclosure requirements. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new standard and does not expect to record a material cumulative effect adjustment of applying the standard using the modified retrospective method. The standard's most significant impacts to the Partnership relate to enhanced disclosure requirements and a balance sheet presentation difference associated with contracts requiring customer prepayment prior to delivery. Prior to adoption of the new standard, deferred revenue was recorded upon customer prepayment. Under the new standard, a receivable and associated deferred revenue will be recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional.

In February 2016, the FASB issued ASU No. 2016-02, "Leases" ("ASU 2016-02"), creating a new topic, FASB ASC Topic 842, " Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability related to future lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using the modified retrospective application method and allows for certain practical expedients. The Partnership expects its assessment and implementation plan to be ongoing during 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and related disclosures. The Partnership currently believes the most significant change will relate to the recognition of right-of-use assets and leases liability on the balance sheet for existing long-term operating leases, the majority of which are railcar leases. The right of use asset, leases liability and related disclosures are expected to be material.

In January 2017, the FASB issued No. ASU 2017-04, "Simplifying the Test for Goodwill Impairment" ("ASU2017-04"). The new standard simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill quantitative impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The standard is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. The Partnership adopted this standard as of January 1, 2017.

East Dubuque Merger

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

East Dubuque Merger

(3) East Dubuque Merger

On April 1, 2016, the Partnership completed the East Dubuque Merger as contemplated by the Agreement and Plan of Merger, dated as of August 9, 2015 (the "Merger Agreement"), whereby the Partnership acquired CVR Nitrogen and CVR Nitrogen GP. Pursuant to the East Dubuque Merger, the Partnership acquired the East Dubuque Facility. The primary reasons for the East Dubuque Merger were to expand the Partnership's geographical footprint, diversify its raw material feedstocks, widen its customer reach and increase its potential for cash-flow generation.

CVR Nitrogen sold its facility located in Pasadena, Texas as a condition to closing the East Dubuque Merger. The Partnership did not receive and will not receive any consideration relating to the sale of the Pasadena, Texas facility.

Under the terms of the Merger Agreement, holders of CVR Nitrogen common units eligible to receive consideration received 1.04 common units (the "unit consideration") representing limited partner interests in CVR Partners ("CVR Partners common units") and $2.57 in cash, without interest, (the "cash consideration" and together with the unit consideration, the "merger consideration") for each CVR Nitrogen common unit. Pursuant to the Merger Agreement, CVR Partners issued approximately 40.2 million CVR Partners common units and paid approximately $99.2 million in cash consideration to CVR Nitrogen common unitholders and certain holders of CVR Nitrogen phantom units discussed below.

Phantom units granted and outstanding under CVR Nitrogen’s equity plans and held by an employee who continued in the employment of a CVR Partners-affiliated entity upon closing of the East Dubuque Merger were canceled and replaced with new incentive awards of substantially equivalent value and on similar terms. See Note 4 ("Share‑Based Compensation") for further discussion. Each phantom unit granted and outstanding and held by (i) an employee who did not continue in employment of a CVR Partners-affiliated entity, or (ii) a director of CVR Nitrogen GP, upon closing of the East Dubuque Merger, vested in full and the holders thereof received the merger consideration.

In accordance with the FASB’s ASC Topic 805 — Business Combinations ("ASC 805"), the Partnership accounted for the East Dubuque Merger as an acquisition of a business with CVR Partners as the acquirer. ASC 805 requires that the consideration transferred be measured at the current market price at the date of the closing of the East Dubuque Merger. The aggregate merger consideration was approximately $802.4 million, including the fair value of CVR Partners common units issued of $335.7 million, cash consideration of $99.2 million and $367.5 million fair value of assumed debt. The East Dubuque Facility contributed net sales of $128.0 million and an operating loss of $1.2 million to the Consolidated Statement of Operations for the year ended December 31, 2016.

In March 2016, CVR Energy purchased 400,000 CVR Nitrogen common units, representing approximately 1% of the outstanding CVR Nitrogen limited partner interests. CVR Energy did not receive merger consideration for these designated CVR Nitrogen common units. The Partnership recorded the noncontrolling interest fair value of $4.6 million in the purchase price consideration on April 1, 2016. Subsequent to the East Dubuque Merger, CVR Energy contributed $0.5 million to CVR Nitrogen, and the Partnership purchased the 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016 for $5.0 million. The transaction eliminated the noncontrolling interest, and the net impact of $0.1 million was recorded as an increase to partners' capital on the Consolidated Statement of Partners' Capital for the year ended December 31, 2016.

Merger-Related Indebtedness

CVR Nitrogen’s debt arrangements that remained in place after the closing date of the East Dubuque Merger included $320.0 million of its 6.50% notes due 2021 (the "2021 Notes"). The majority of the 2021 Notes were repurchased in June 2016, as discussed further in Note 10 ("Debt").

Immediately prior to the East Dubuque Merger, CVR Nitrogen also had outstanding balances under a credit agreement with Wells Fargo Bank, National Association, as successor-in-interest by assignment from General Electric Company, as administrative agent (the "Wells Fargo Credit Agreement"). The Wells Fargo Credit Agreement consisted of a $50.0 million senior secured revolving credit facility with a $10.0 million letter of credit sublimit. In connection with the closing of the East Dubuque Merger, the Partnership paid $49.4 million for the outstanding balance, accrued interest and fees under the Wells Fargo Credit Agreement, and the Wells Fargo Credit Agreement was canceled.

Purchase Price Allocation

Under the acquisition method of accounting, the purchase price was allocated to CVR Nitrogen's net tangible assets based on their fair values as of April 1, 2016. The Partnership has obtained an independent appraisal of the net assets acquired. Determining the fair value of net tangible assets requires judgment and involves the use of significant estimates and assumptions. The Partnership based its fair value estimates on assumptions it believes to be reasonable but are inherently uncertain.

The following table, set forth below, displays the purchase price allocated to CVR Nitrogen's net tangible assets based on their fair values as of April 1, 2016. There were no identifiable intangible assets.



	Purchase Price Allocation
	(in millions)
Cash	$	35.4
Accounts receivable	8.9
Inventories	49.1
Prepaid expenses and other current assets (1)	5.2
Property, plant and equipment	775.3
Other long-term assets	1.1
Deferred revenue	(29.8		)
Other current liabilities (2)	(37.0		)
Long-term debt	(367.5		)
Other long-term liabilities	(1.2		)
Total fair value of net assets acquired	439.5
Less: Cash acquired	35.4
Total consideration transferred, net of cash acquired	$	404.1

_____________


(1)	Includes $4.0 million for the estimated fair value of insurance proceeds related to an event that occurred prior to the East Dubuque Merger. The Partnership received $4.0 million during the second quarter of 2016, which was included in operating activities on the Consolidated Statement of Cash Flows the year ended December 31, 2016.


(2)	Includes an assumed liability of $11.8 million for third-party financial advisory services provided to CVR Nitrogen that became payable upon the closing of the East Dubuque Merger and was subsequently paid by CVR Partners on April 1, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the year ended December 31, 2016.

Pro Forma Financial Information

The summary pro forma financial information for the periods presented below gives effect to the East Dubuque Merger as if it had occurred at the beginning of the periods presented. The pro forma financial information for all periods presented were adjusted to give effect to pro forma events that are i) directly attributable to the East Dubuque Merger, ii) factually supportable and iii) expected to have a continuing impact on the consolidated results of operations.

Pro forma net income (loss) has been adjusted to exclude $3.8 million and $6.0 million, respectively, of merger-related costs incurred during the year ended December 31, 2016 and 2015. Pro forma net income (loss) has also been adjusted to exclude $13.0 million of nonrecurring expenses related to the fair value adjustment to acquisition-date inventory and deferred revenue for the year ended December 31, 2016.

Incremental interest expense for financing the cash merger consideration and financing the payoff of the Wells Fargo Credit Agreement has also been adjusted for in the pro forma financial information, as well as incremental depreciation resulting from increased fair value of the property, plant and equipment as noted in the preliminary purchase price allocation.

The summary pro forma financial information is for informational purposes only and does not purport to represent what the Partnership's consolidated results of operations actually would have been if the East Dubuque Merger had occurred at any date, and such data does not purport to project the Partnership's results of operations for any future period. The basic and diluted units outstanding used to calculate the pro forma net income (loss) per unit amounts presented below have been adjusted to assume units issued at the closing of the East Dubuque Merger were outstanding since January 1, 2015.



	Year Ended December 31,
	2016			2015

	(in thousands, except per unit data)
Net sales	$	391,132		$	490,538
Net income (loss)	(14,619		)	89,818
Net income (loss) per common unit, basic and diluted	(0.13		)	0.79

Expenses Associated with the East Dubuque Merger

During the year ended December 31, 2016 and 2015, the Partnership incurred $3.1 million and $2.3 million, respectively, of legal and other professional fees and other merger-related expenses, which were included in selling, general and administrative expense.

Share-Based Compensation

12 Months Ended

Dec. 31, 2017

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

Share-Based Compensation

(4) 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. All compensation expense related to these plans for full-time employees of CVR Partners has been attributed 100% to the Partnership. For employees of 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 recognizes the costs of share-based compensation in selling, general and administrative expenses and direct operating expenses (exclusive of depreciation and amortization). Allocated expense amounts related to plans for which the Partnership is responsible for payment are reflected as an increase or decrease to accrued expenses and other current liabilities.

Long-Term Incentive Plan — CVR Energy

CVR Energy has a Long-Term Incentive Plan ("CVR Energy LTIP") that permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of December 31, 2017, only grants of performance units under the CVR Energy LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy’s or its subsidiaries’ employees, officers, consultants and directors.

Performance Unit Awards

In December 2015, CVR Energy entered into a performance unit award agreement (the "2015 Performance Unit Award Agreement") with Mr. Lipinski, CVR Energy's then Chief Executive Officer and President. Compensation cost for the 2015 Performance Unit Award Agreement was recognized over the performance cycle from January 1, 2016 to December 31, 2016. The awards were fully vested at December 31, 2016 and the Partnership reimbursed CVR Energy $0.5 million for its allocated portion of the performance unit award during the first quarter of 2017. As of December 31, 2016, the Partnership had a liability of $0.5 million, for its allocated portion of the 2015 Performance Unit Award Agreement, which was recorded in accrued expenses and other current liabilities on the Consolidated Balance Sheets. Compensation expense recorded for year ended December 31, 2016 related to the awards was approximately $0.5 million.

In December 2016, CVR Energy entered into a performance unit award agreement (the "2016 Performance Unit Award Agreement") with Mr. Lipinski. Compensation cost for the 2016 Performance Unit Award Agreement was recognized over the performance cycle from January 1, 2017 to December 31, 2017. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit award. Compensation expense recorded for the year ended December 31, 2017 related to the awards was approximately $0.5 million. As of December 31, 2017, the Partnership had a liability of $0.5 million, for its allocated portion of the 2016 Performance Unit Award Agreement, which is recorded in accrued expenses and other current liabilities on the Consolidated Balance Sheets.

In November 2017, CVR Energy entered into a performance unit award agreement (the "2017 Performance Unit Award Agreement") with Mr. Lamp, CVR Energy's current Chief Executive Officer and President. Compensation cost for the 2017 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2018 to December 31, 2018. The performance unit award represents the right to receive, upon vesting, a cash payment equal to a defined threshold in accordance with the award agreement, multiplied by a performance factor that is based upon the achievement of certain performance objectives. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit award. Assuming a target performance threshold and that the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at December 31, 2017, there was approximately $0.2 million of total unrecognized compensation cost related to the 2017 Performance Unit Award Agreement to be recognized over a period of 1.0 year.

Incentive Unit Awards — CVR Energy

CVR Energy granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy, and the Partnership's general partner who provide shared services to CVR Energy and its subsidiaries (including the Partnership). The awards are generally graded-vesting awards, which are expected to vest over three years, with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one common unit of CVR Refining, LP ("CVR Refining") in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by CVR Refining from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest.

Assuming the portion of time spent on CVR Partners related matters by CVR Energy employees providing services to CVR Partners remains consistent with the amount of services provided during December 31, 2017, there was approximately $2.1 million of total unrecognized compensation cost related to the incentive units and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.6 years. Inclusion of a vesting table would not be meaningful due to changes in allocation percentages that may 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, 2017, compensation expense has been allocated to the Partnership. Compensation expense for the years ended December 31, 2017, 2016 and 2015 related to the incentive unit awards was $1.4 million, $0.4 million and $0.9 million, respectively. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the awards.

As of December 31, 2017 and 2016, the Partnership had a liability related to these awards of $0.7 million and $0.4 million, respectively, which were recorded in accrued expenses and other current liabilities. For the years ended December 31, 2017, 2016 and 2015, the Partnership reimbursed CVR Energy $1.0 million, $0.5 million and $0.6 million, respectively, for its allocated portion of the incentive unit award payments.

Long-Term Incentive Plan — CVR Partners

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. Individuals eligible to receive awards under the CVR Partners LTIP include (i) employees of the Partnership and its subsidiaries (ii) employees of the general partner, (iii) members of the board of directors of the general partner and (iv) certain CVR Partners' parent's employees, consultants and directors who perform services for the benefit of the Partnership.

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 non-employee equity-based awards. Awards to employees of the Partnership and 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, 2017, there were 4,820,215 common units available for issuance under the CVR Partners LTIP. As phantom unit awards discussed below are cash-settled awards, they do not reduce the number of common units available for issuance.

Common Units and Certain Phantom Units Awards

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. Common unit awards granted in prior years are not material in the periods presented and were fully vested and settled as of December 31, 2015. The phantom unit awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (ii) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest.

In connection with the East Dubuque Merger as described in Note 3 ("East Dubuque Merger"), 195,980 phantom units were granted to certain CVR Nitrogen employees. A related liability of $0.6 million was recorded as part of the opening balance sheet and included in personnel accruals in the purchase price allocation in Note 3 ("East Dubuque Merger"). Subsequent to the East Dubuque Merger, 79,654 awards were subject to an accelerated vesting date and were paid in full resulting in the early recognition of $0.4 million as compensation expense in selling, general and administrative expenses for the year ended December 31, 2016.

A summary of the common units and phantom units (collectively "Units") activity under the CVR Partners LTIP during the years ended December 31, 2017, 2016 and 2015 is presented below:



	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
					(dollars in thousands)
Non-vested at December 31, 2014	243,946		$	11.07	$	2,376
Granted	245,199		7.87
Vested	(94,854	)	12.55
Forfeited	(2,388	)	10.99
Non-vested at December 31, 2015	391,903		$	8.71	$	3,139
Granted	680,718		6.20
Vested	(292,536	)	8.78
Forfeited	(8,299	)	8.72
Non-vested at December 31, 2016	771,786		$	6.47	$	4,638
Granted	780,372		3.48
Vested	(340,730	)	7.01
Forfeited	(23,222	)	6.49
Non-vested at December 31, 2017	1,188,206		$	4.35	$	3,897

Unrecognized compensation expense associated with the unvested phantom units at December 31, 2017 was approximately $3.3 million, which is expected to be recognized over a weighted average period of 1.7 years. Compensation expense recorded for the years ended December 31, 2017, 2016 and 2015 related to the awards under the CVR Partners LTIP was approximately $1.1 million, $1.8 million and $1.3 million, respectively. Compensation expense related to the awards issued to employees of the Partnership and its subsidiaries under the CVR Partners LTIP has been recorded in selling, general and administrative expenses - third parties and direct operating expenses (exclusive of depreciation and amortization) - third parties. 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 - affiliates and direct operating expenses (exclusive of depreciation and amortization) - affiliates as the expense has been incurred for the benefit of employees or directors of the general partner.

As of December 31, 2017 and 2016, the Partnership had a liability of $0.7 million and $1.0 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the year ended December 31, 2017, 2016 and 2015, the Partnership paid cash of $1.4 million, $2.1 million and $0.8 million, respectively, to settle liability-classified awards upon vesting.

Inventories

12 Months Ended

Dec. 31, 2017

Inventory Disclosure [Abstract]

Inventories

(5) Inventories

Inventories consisted of the following:



	December 31,
	2017		2016

	(in thousands)
Finished goods	$	13,594	$	15,860
Raw materials and precious metals	6,333		8,818
Parts and supplies	34,170		33,489
Total inventories	$	54,097	$	58,167

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

(6) Property, Plant, and Equipment

Property, plant, and equipment consisted of the following:



	December 31,
	2017		2016

	(in thousands)
Land and improvements	$	13,092	$	12,995
Buildings and improvements	16,990		14,881
Machinery and equipment	1,352,573		1,343,980
Automotive equipment	599		599
Furniture and fixtures	1,582		1,437
Railcars	16,261		16,261
Construction in progress	9,659		9,588
	$	1,410,756	$	1,399,741
Less: Accumulated depreciation	341,230		269,620
Total property, plant, and equipment, net	$	1,069,526	$	1,130,121

Capitalized interest recognized as a reduction of interest expense for the years ended December 31, 2017, 2016 and 2015 was approximately $0.2 million, $0.5 million, and $9,000, respectively.

Partners' Capital and Partnership Distributions

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Partners' Capital and Partnership Distributions

(7) Partners’ Capital and Partnership Distributions

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 both December 31, 2017 and 2016, the Partnership had a total of 113,282,973 common units issued and outstanding, of which 38,920,000 common units were owned by CRLLC, representing approximately 34% of the total Partnership common units outstanding.

The board of directors of the Partnership's general partner has 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.

Available cash begins with Adjusted EBITDA reduced for cash needed for (i) net cash 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 expenses, reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate, and expenses associated with the East Dubuque Merger, 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, when applicable, major scheduled turnaround expense, gain or loss on extinguishment of debt, loss on disposition of assets, expenses associated with the East Dubuque Merger and business interruption insurance recovery. Available cash for distribution may be increased by the release of previously established cash reserves, if any, at the discretion of the board of directors of the general partner, and available cash is increased by the business interruption insurance proceeds and the impact of purchase accounting. Actual distributions are set by the board of directors of the general partner. The board of directors of the general partner may modify the cash distribution policy at any time, and the partnership agreement does not require the board of directors of the general partner to make distributions at all.

The following is a summary of cash distributions paid to the unitholders during the years ended December 31, 2017, 2016 and 2015 for the respective quarters to which the distributions relate:



	December 31, 2016		March 31, 2017		June 30, 2017		September 30, 2017		Total Cash Distributions Paid in 2017

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	—	$	0.8	$	—	$	—	$	0.8
Amounts paid to public unitholders	—		1.5		—		—		1.5
Total amount paid	$	—	$	2.3	$	—	$	—	$	2.3
Per common unit	$	—	$	0.02	$	—	$	—	$	0.02
Common units outstanding (in thousands)	113,283		113,283		113,283		113,283



	December 31, 2015		March 31, 2016⁽¹⁾		June 30, 2016		September 30, 2016		Total Cash Distributions Paid in 2016

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	10.5	$	10.5	$	6.6	$	—	$	27.6
Amounts paid to public unitholders	9.2		20.1		12.7		—		42.0
Total amount paid	$	19.7	$	30.6	$	19.3	$	—	$	69.6
Per common unit	$	0.27	$	0.27	$	0.17	$	—	$	0.71
Common units outstanding (in thousands)	73,128		113,283		113,283		113,283



	December 31, 2014		March 31, 2015		June 30, 2015		September 30, 2015		Total Cash Distributions Paid in 2015

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	16.0	$	17.5	$	15.2	$	—	$	48.7
Amounts paid to public unitholders	14.0		15.4		13.3		—		42.7
Total amount paid	$	30.0	$	32.9	$	28.5	$	—	$	91.4
Per common unit	$	0.41	$	0.45	$	0.39	$	—	$	1.25
Common units outstanding (in thousands)	73,123		73,123		73,123		73,123

_____________________________

(1) The distribution per common unit for the three months ended March 31, 2016 was calculated based on the post-merger common units outstanding.

Goodwill	12 Months Ended
Goodwill	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(8) Goodwill The Partnership evaluates the carrying value of goodwill annually as of November 1 and between annual evaluations if events occur or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. The Partnership's goodwill reporting unit is the Coffeyville Facility. No impairment of goodwill was recorded for any of the periods presented. August 31, 2017 Interim Impairment Test Based on a significant decline in market capitalization and lower cash flow forecasts resulting from weakened fertilizer pricing trends that occurred during the third quarter of 2017, the Partnership identified a triggering event and therefore performed an interim goodwill impairment test as of August 31, 2017. The quantitative goodwill impairment analysis compares the fair value of the reporting unit to its carrying value. The Coffeyville Facility reporting unit fair value was based upon consideration of various valuation methodologies, including guideline public company multiples and projected future cash flows discounted at rates commensurate with the risk involved. The carrying amount of the reporting unit was less than its fair value; therefore, no impairment was recorded. The fair value of the reporting unit exceeded its carrying value by approximately 12% based upon the results of the interim goodwill impairment test as of August 31, 2017. Judgments and assumptions are inherent in management’s estimates used to determine the fair value of the reporting unit. Assumptions used in the discounted cash flows ("DCF") included estimating appropriate discount rates and growth rates, and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF, which are intended to reflect the risks inherent in future cash flow projections, are based on estimates of the weighted-average cost of capital of a market participant. Such estimates are derived from analysis of peer companies and consider the industry weighted average return on debt and equity from a market participant perspective. The most significant assumption to determining the fair value of the reporting unit was forecasted fertilizer pricing. The Partnership also calculated fair value estimates derived from the market approach utilizing the public company market multiple method, which required assumptions about the applicability of those multiples to the Coffeyville Facility reporting unit. November 1, 2017 Annual Impairment Test Due to the short length of time since the August 31, 2017 interim impairment test, the Partnership elected to perform a qualitative evaluation for its annual test as of November 1, 2017. The qualitative analysis included an analysis of the key drivers and other external factors that may impact the results of operations of the Coffeyville Facility to determine if any significant events, transactions or other factors had occurred or are expected to occur that would indicate the fair value of the reporting unit was less than its carrying value. After assessing the totality of events and circumstances, it was determined that there were no events or circumstances that would have a significant negative impact to management’s estimates used in the August 31, 2017 goodwill analysis, and therefore, it was not more likely than not that the fair value of the Coffeyville Facility was less than the carrying value. Based on the results of the test, it was not necessary to perform the quantitative goodwill impairment analysis.

- Definition

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.

+ References + Details

Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2017

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

(9) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were as follows:



	December 31,
	2017		2016

	(in thousands)
Property taxes	$	1,493	$	1,742
Accrued interest	2,683		2,683
Railcar maintenance accruals	678		2,502
Affiliates (1)	3,221		2,515
Other accrued expenses and liabilities	3,367		2,932
Total accrued expenses and other current liabilities	$	11,442	$	12,374

_______________________________________


(1)	Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy under the feedstock and shared services agreement and services agreement. Refer to "Allocation of Costs" in Note 2 ("Summary of Significant Accounting Policies") and refer to Note 14 ("Related Party Transactions") for additional discussion.

Debt

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt

(10) Debt

Long-term debt consisted of the following:



	December 31,
	2017		2016

	(in thousands)
9.250% senior secured notes, due 2023	$	645,000	$	645,000
6.50% notes, due 2021	2,240		2,240
Total long-term debt, before unamortized discount and debt issuance costs	647,240		647,240
Less:
Unamortized discount	13,457		15,220
Unamortized debt issuance costs	7,879		8,913
Total long-term debt, net of current portion	$	625,904	$	623,107

For the year ended December 31, 2017, 2016 and 2015, amortization of the discount on debt and amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $3.0 million, $1.7 million and $1.0 million, respectively.

2023 Notes

On June 10, 2016, the Partnership and CVR Nitrogen Finance Corporation ("CVR Nitrogen Finance"), an indirect wholly-owned subsidiary of the Partnership, (together the "2023 Notes Issuers"), certain subsidiary guarantors named therein and Wilmington Trust, National Association, as trustee and as collateral trustee, completed a private offering of $645.0 million aggregate principal amount of 9.250% Senior Secured Notes due 2023 (the "2023 Notes"). The 2023 Notes mature on June 15, 2023, unless earlier redeemed or repurchased by the issuers. Interest on the 2023 Notes is payable semi-annually in arrears on June 15 and December 15 of each year, beginning on December 15, 2016. The 2023 Notes are guaranteed on a senior secured basis by all of the Partnership’s existing subsidiaries.

The 2023 Notes were issued at a $16.1 million discount, which is being amortized over the term of the 2023 Notes as interest expense using the effective-interest method. The Partnership received approximately $622.9 million of cash proceeds, net of the original issue discount and underwriting fees, but before deducting other third-party fees and expenses associated with the offering. The net proceeds from the sale of the 2023 Notes were used to: (i) repay all amounts outstanding under the CRLLC Facility (defined and discussed below); (ii) finance the repurchase of substantially all of the 2021 Notes (discussed below) and (iii) to pay related fees and expenses.

The debt issuance costs of the 2023 Notes totaled approximately $9.4 million and are being amortized over the term of the 2023 Notes as interest expense using the effective-interest amortization method.

The 2023 Notes contain customary covenants for a financing of this type that, among other things, restrict the Partnership’s ability and the ability of certain of its subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Partnership’s units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Partnership’s restricted subsidiaries to the Partnership; (vii) consolidate, merge or transfer all or substantially all of the Partnership’s assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. In addition, the indenture contains customary events of default, the occurrence of which would result in, or permit the trustee or the holders of at least 25% of the 2023 Notes to cause, the acceleration of the 2023 Notes, in addition to the pursuit of other available remedies.

The indenture governing the 2023 Notes prohibits the Partnership from making distributions to unitholders if any default or event of default (as defined in the indenture) exists. In addition, the indenture limits the Partnership's ability to pay distributions to unitholders. The covenants will apply differently depending on the Partnership's fixed charge coverage ratio (as defined in the indenture). If the fixed charge coverage ratio is not less than 1.75 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to its unitholders, without substantive restriction. If the fixed charge coverage ratio is less than 1.75 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to the Partnership's common unitholders, up to an aggregate $75.0 million basket plus certain other amounts referred to as "incremental funds" under the indenture. As of December 31, 2017, the ratio was less than 1.75 to 1.0. Restricted payments have been made, and $72.7 million of the basket was available as of December 31, 2017. As of December 31, 2017, the Partnership was in compliance with the covenants contained in the 2023 Notes.

Included in other current liabilities on the Consolidated Balance Sheets is accrued interest payable totaling approximately $2.7 million as of December 31, 2017 and 2016 related to the 2023 Notes. At December 31, 2017 and 2016, respectively, the estimated fair value of the 2023 Notes was approximately $694.2 million and $664.4 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

2021 Notes

The $320.0 million of 2021 Notes were issued by CVR Nitrogen and CVR Nitrogen Finance prior to the East Dubuque Merger. The 2021 Notes bear interest at a rate of 6.5% per annum, payable semi-annually in arrears on April 15 and October 15 of each year. The 2021 Notes are scheduled to mature on April 15, 2021, unless repurchased or redeemed earlier in accordance with their terms. The substantial majority of the 2021 Notes were repurchased in 2016. During year ended December 31, 2016, the Partnership recognized a net loss on debt extinguishment of $4.9 million. As of December 31, 2017 and 2016, $2.2 million of principal amount of the 2021 Notes remained outstanding and accrued interest was nominal.

Asset Based (ABL) Credit Facility

On September 30, 2016, the Partnership entered into a senior secured asset based revolving credit facility (the "ABL Credit Facility") with a group of lenders and UBS AG, Stamford Branch ("UBS"), as administrative agent and collateral agent. The ABL Credit Facility has an aggregate principal amount of availability of up to $50.0 million with an incremental facility, which permits an increase in borrowings of up to $25.0 million in the aggregate subject to additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Partnership and its subsidiaries. The ABL Credit Facility provides for loans and standby letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of the lesser of 10% of the total facility commitment and $5.0 million for swingline loans and $10.0 million for letters of credit. The ABL Credit Facility is scheduled to mature on September 30, 2021.

At the option of the borrowers, loans under the ABL Credit Facility initially bear interest at an annual rate equal to (i) 2.00% plus LIBOR or (ii) 1.00% plus a base rate, subject to a 0.50% step-down based on the previous quarter’s excess availability. The borrowers must also pay a commitment fee on the unutilized commitments and also pay customary letter of credit fees.

The ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Partnership was in compliance with the covenants of the ABL Credit Facility as of December 31, 2017.

In connection with the ABL Credit Facility, the Partnership incurred lender and other third-party costs of approximately $1.2 million, which are being deferred and amortized to interest expense and other financing costs using the straight-line method over the term of the facility.

As of December 31, 2017, the Partnership and its subsidiaries had availability under the ABL Credit Facility of $43.8 million. There were no borrowings outstanding under the ABL Credit Facility as of December 31, 2017 and 2016. Availability under the ABL Credit Facility was limited by borrowing base conditions as of December 31, 2017.

CRLLC Facility

On April 1, 2016, in connection with the closing of the East Dubuque Merger, the Partnership entered into a $300.0 million senior term loan credit facility (the "CRLLC Facility") with CRLLC, as the lender, the proceeds of which were used by the Partnership (i) to fund the repayment of amounts outstanding under the Wells Fargo Credit Agreement discussed in Note 3 ("East Dubuque Merger") (ii) to pay the cash consideration and to pay fees and expenses in connection with the East Dubuque Merger and related transactions and (iii) to repay all of the loans outstanding under the Credit Agreement discussed below. The CRLLC Facility had a term of two years and an interest rate of 12.0% per annum. Interest was calculated on the basis of the actual number of days elapsed over a 360-day year and payable quarterly. In April 2016, the Partnership borrowed $300.0 million under the CRLLC Facility. On June 10, 2016, the Partnership paid off the $300.0 million outstanding under the CRLLC Facility, paid $7.0 million in interest, and terminated the CRLLC Facility.

Credit Agreement

On April 13, 2011, CRNF, as borrower, and CVR Partners, as guarantor, entered into a credit facility with a group of lenders including Goldman Sachs Lending Partners LLC, as administrative and collateral agent (the "Credit Agreement"). The Credit Agreement included 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. At March 31, 2016, the effective rate of the term loan was approximately 3.98%. On April 1, 2016, the Partnership repaid all amounts outstanding under the Credit Agreement and the Credit Agreement was terminated.

Net Income (Loss) Per Common Unit	12 Months Ended
Net Income (Loss) Per Common Unit	Dec. 31, 2017
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Unit	(11) Net Income (Loss) Per Common Unit The Partnership's net income (loss) is allocated wholly to the common unitholders as the general partner does not have an economic interest. Basic and diluted net income (loss) per common unit is calculated by dividing net income (loss) by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to 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.

Benefit Plans	12 Months Ended
Benefit Plans	Dec. 31, 2017
Retirement Benefits [Abstract]
Benefit Plans	(12) Benefit Plans A subsidiary of CVR Energy sponsors and administers two defined contribution 401(k) plans, the CVR Energy 401(k) Plan and the CVR Energy 401(k) Plan for Represented Employees (the "Plans"), in which employees of the general partner, CVR Partners and its subsidiaries may participate. Participants in the Plans may elect to contribute a designated percentage of their eligible compensation in accordance with the Plans, subject to statutory limits. The Partnership provides a matching contribution of 100% of the first 6% of eligible compensation contributed by participants. Participants in the Plans are immediately vested in their individual contributions. The Plans provide for a three-year vesting schedule for the Partnership's matching contributions and contain a provision to count service with predecessor organizations. The Partnership's contributions under the Plans were approximately $1.6 million, $1.2 million and $0.9 million, for the years ended December 31, 2017, 2016 and 2015, respectively. The Partnership acquired the Rentech Nitrogen GP, LLC Union 401(k) Plan (the "Union Plan") on April 1, 2016. On May 1, 2017, the Union Plan was merged into the CVR Energy 401(k) Plan for Represented Employees. Contributions under the Union Plan were not material.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

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:



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations

	(in thousands)
2018	$	4,427	$	28,810
2019	3,678		15,533
2020	3,139		8,285
2021	2,956		6,639
2022	2,461		6,849
Thereafter	578		46,377
	$	17,239	$	112,493

CRNF leases railcars and facilities under long-term operating leases. Lease expense is included in cost of materials and other for the years ended December 31, 2017, 2016 and 2015 and totaled approximately $4.9 million, $4.9 million and $4.6 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 may be renewed or replaced as they expire. The Partnership leases railcars from a related party, which is included in the operating lease commitments shown above. See Note 14 ("Related Party Transactions") for further discussion.

CRNF's purchase obligation for pet coke from a subsidiary of CVR Refining has been derived from a calculation of the average pet coke price paid to such subsidiary over the preceding two-year period. See Note 14 ("Related Party Transactions") for further discussion of the coke supply agreement.

CRNF is party to a hydrogen purchase and sale agreement with a subsidiary of CVR Refining, pursuant to which CRNF agrees to pay a monthly fixed fee. See Note 14 ("Related Party Transactions") for further discussion of the hydrogen purchase and sale agreement.

CRNF is party to 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 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, 2017, 2016 and 2015, totaled approximately $4.2 million, $3.9 million and $3.4 million, respectively.

CRNF is a party to a pet coke supply agreement with HollyFrontier Corporation. The term of this agreement ends in December 2018. The delivered cost of this pet coke is included in cost of materials and other and totaled approximately $4.0 million, $4.9 million and $4.8 million for the years ended December 31, 2017, 2016 and 2015, respectively.

EDNF is a party to a utility service agreement with Jo-Carroll Energy, Inc. The term of this agreement ends in 2019 and includes certain charges on a take-or-pay basis. The cost of utilities is included in direct operating expenses (exclusive of depreciation and amortization) and amounts associated with this agreement totaled approximately $10.4 million for the year ended December 31, 2017 and approximately $6.8 million for the post-acquisition period ended December 31, 2016.

Commitments for natural gas purchases consist of an insignificant amount of variable price contracts as well as the following fixed price contracts:



	December 31, 2017

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	1,548
Commitments to purchase natural gas (1)	$	4,985
Weighted average rate per MMBtu (1)	$	3.22

_______________________________________

(1)Commitments and weighted average rate per MMBtu is based on the fixed rates applicable to each contract, exclusive of transportation costs.

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. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular case. 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 (the "County") in connection with the construction of the Coffeyville Facility 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 Board of Tax Appeals ("BOTA"), 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 BOTA decision in part and remanded the case to BOTA, instructing BOTA to classify each asset on an asset by asset basis instead of making a broad determination that CRNF's entire plant was real property as BOTA did originally. The County filed a motion for rehearing with the Kansas Court of Appeals and a petition for review with the Kansas Supreme Court, both of which have been denied.

In March 2015, BOTA concluded that based upon an asset by asset determination, a substantial majority of the assets in dispute will be classified as personal property for the 2008 tax year. The parties stipulated to the value of the real property, following which BOTA issued its final decision. The County has appealed the decision with respect to classification to the Kansas Court of Appeals. No amounts have been received or recognized in these consolidated financial statements related to the 2008 property tax matter or BOTA’s decision.

On February 25, 2013, the County and CRNF agreed to a settlement for tax years 2009 through 2012, which has lowered 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 the County will support CRNF's application before BOTA 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. During the years ended December 31, 2017, 2016 and 2015, CRNF recognized approximately $1.5 million, $1.4 million and $1.3 million, respectively, in property tax expense included in direct operating expenses (exclusive of depreciation and amortization).

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

The Partnership 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.

The Partnership's subsidiaries own and operate two facilities utilized for the manufacture of nitrogen fertilizers. Therefore, the Partnership has exposure to potential EHS liabilities related to past and present EHS conditions at its locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the Resource Conservation and Recovery Act, and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons can include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances.

The Partnership is also subject to extensive and frequently changing federal, state and local, environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, and the storage, handling, use and transportation of nitrogen fertilizer products. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that the Partnership's operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs.

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.

The Partnership 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, 2017

Related Party Transactions

(14) Related Party Transactions

Related Party Agreements

CVR Partners and its subsidiaries are party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries, including CVR Refining and its subsidiary Coffeyville Resources Refining & Marketing, LLC ("CRRM"), that govern the business relationships among each party. The agreements are described as in effect at December 31, 2017, unless otherwise indicated.

Amounts owed to CVR Partners and its subsidiaries from CVR Energy and its subsidiaries with respect to these agreements are included in prepaid expenses and other current assets and other long-term assets, on the Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Partners and its subsidiaries with respect to these agreements are included in accounts payable, personnel accruals, and accrued expenses and other current liabilities on the Partnership's Consolidated Balance Sheets.

Feedstock and Shared Services Agreement

CRNF is party to a feedstock and shared services agreement with CRRM under which the two parties provide feedstock and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's Coffeyville Facility. The agreement was amended and restated effective January 1, 2017.

Prior to January 1, 2017, CRNF and CRRM transferred hydrogen to one another pursuant to the feedstock and shared services agreement. CRNF is not required to sell hydrogen to CRRM if such hydrogen is required for operation of the Coffeyville Facility, if such sale would adversely affect the Partnership's classification as a partnership for federal income tax purposes, or if such sale would not be in CRNF's best interest. Net monthly sales of hydrogen to CRRM have been reflected as net sales for CVR Partners, when applicable. Net monthly receipts of hydrogen from CRRM have been reflected in cost of materials and other for CVR Partners, when applicable. For the years ended December 31, 2016 and 2015, the net sales generated from the sale of hydrogen to CRRM were approximately $3.2 million and $11.8 million, respectively. For the year ended December 31, 2016, CVR Partners also recognized approximately $0.2 million of cost of materials and other related to the transfer of hydrogen from the refinery, and a nominal amount was recognized for the year ended December 31, 2015. At December 31, 2016, approximately $0.1 million was included in accounts payable on the Consolidated Balance Sheets associated with net hydrogen purchases.

Beginning January 1, 2017, hydrogen purchases from CRRM are governed pursuant to the hydrogen purchase and sale agreement discussed below, but hydrogen sales to CRRM remain governed pursuant to the feedstock and shared services agreement. For the year ended December 31, 2017, the gross sales generated from the sale of hydrogen to CRRM pursuant to the feedstock and shared services agreement were approximately $0.4 million, which is included in net sales in the Consolidated Statements of Operations. The monthly hydrogen sales are cash settled net on a monthly basis with hydrogen purchases, pursuant to the hydrogen purchase and sale agreement.

The agreement provides that both parties must deliver high-pressure steam to one another under certain circumstances. Net expenses in direct operating expenses (exclusive of depreciation and amortization), during the year ended December 31, 2017 was approximately $0.2 million related to high-pressure steam. Reimbursements or expenses for each of the years ended December 31, 2016 and 2015 were nominal.

CRNF is obligated to provide to CRRM the oxygen produced by the Linde air separation plant and made available to CRNF to the extent that such oxygen is not required for operation of the Coffeyville Facility. The oxygen is required to meet certain specifications. Approximately $0.1 million and $0.3 million, respectively, was reimbursed by CRRM for the sale of oxygen for the years ended December 31, 2017 and 2016 and was included as a reduction to direct operating expenses (exclusive of depreciation and amortization).

Prior to November 1, 2017, the feedstock and shared services agreement provided a mechanism pursuant to which CRNF transferred a tail gas stream to CRRM. Net sales generated from the sale of tail gas to CRRM were nominal during the periods presented. In April 2011, CRRM installed a pipe between the Coffeyville, Kansas refinery and the Coffeyville Facility to transfer the tail gas. CRNF paid CRRM the cost of installing the pipe and provided an additional 15% to cover the cost of capital, which was due from CRNF to CRRM over four years.

Effective November 1, 2017, the feedstock and shared services agreement was amended to provide a mechanism to transfer a natural gas stream from CRRM to CRNF, and CRNF will no longer transfer tail gas to CRRM. The pipe previously used for the transfer of tail gas was altered to exclusively allow for the transportation of natural gas. CRRM will nominate and purchase natural gas transportation and natural gas supplies for CRNF. CRNF will reimburse CRRM for the commodity cost of the natural gas and will pay a nominal fee for transportation and maintenance.

At December 31, 2016, there were assets of approximately $0.2 million included in prepaid expenses and other current assets and approximately $0.6 million included in other long-term assets on the Consolidated Balance Sheets. During the year ended December 31, 2017, the Partnership recognized $0.6 million loss to write-off the tail gas asset in other income (expense) on the Consolidated Statement of Operations.

The agreement has an initial term of 20 years, ending in 2031, 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 Coffeyville Facility 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, 2017 and 2016, receivables of $0.2 million and $0.3 million, respectively, were included in prepaid expenses and other current assets on the Consolidated Balance Sheets for amounts yet to be received related to components of the feedstock and shared services agreement other than amounts related to tail gas discussed above. At December 31, 2017 and 2016, current obligations of approximately $1.0 million and $0.9 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.

Hydrogen Purchase and Sale Agreement

CRNF and CRRM entered into a hydrogen purchase and sale agreement that was effective on January 1, 2017, pursuant to which CRRM agrees to sell and deliver a committed hydrogen volume of 90,000 mscf per month, and CRNF agrees to purchase and receive the committed volume. The committed volume pricing is based on a monthly fixed fee (based on the fixed and capital charges associated with producing the committed volume) and a monthly variable fee (based on the natural gas price associated with hydrogen actually received). In the event CRNF fails to take delivery of the full committed volume in a month, CRNF remains obligated to pay CRRM for the monthly fixed fee and the monthly variable fee based upon the actual hydrogen volume received, if any. In the event CRRM fails to deliver any portion of the committed volume for the applicable month for any reason other than planned repairs and maintenance, CRNF will be entitled to a pro-rata reduction of the monthly fixed fee. CRNF also has the option to purchase excess volume of up to 60,000 mscf per month, or more upon mutual agreement, from CRRM, if available for purchase.

A portion of the monthly variable fee, as defined in the terms of the agreement, is determined according to the natural gas costs incurred by CRRM in operation of the hydrogen plant, which will reflect market-driven changes in the natural gas prices. In addition, certain fixed fees will be adjusted on an annual basis according to the changes in a cost index, as defined in the terms of the agreement.

CRRM is not required to sell hydrogen to CRNF if such sale would adversely affect CVR Refining’s classification as a partnership for federal income tax purposes, and is not required to sell hydrogen to CRNF in excess of the committed volume if such volumes are needed for CRRM’s operations.

The agreement has an initial term of 20 years and will be automatically extended following the initial term for additional successive five-year renewal terms unless either party gives 180 days' written notice. Certain fees under the agreement are subject to modification after this initial term. The agreement contains customary terms related to indemnification, as well as termination for breach, by mutual consent, or due to insolvency or cessation of operations.

For the year ended December 31, 2017, the cost of hydrogen purchases from CRRM was approximately $4.2 million, which was included in cost of materials and other in the Consolidated Statement of Operations. The monthly hydrogen purchases are cash settled net on a monthly basis with hydrogen sales pursuant to the feedstock and shared services agreement. At December 31, 2017, current obligations, net of any amounts due to CRNF under the feedstock and shared services agreement for hydrogen, of approximately $0.3 million were included in accounts payable on the Consolidated Balance Sheets associated with net hydrogen purchases from CRRM.

Coke Supply Agreement

CRNF is party to 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 (the "UAN-based price") or 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 that excludes transportation cost ("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 pay any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. CRNF is 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, ending in 2027, 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 Coffeyville Facility or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent.

The cost of pet coke associated with the transfer of pet coke from CRRM to CRNF were approximately $2.0 million, $2.1 million and $6.6 million for the years ended December 31, 2017, 2016 and 2015, respectively, which was recorded in cost of materials and other on the Consolidated Statement of Operations. Payables of $0.1 million related to the coke supply agreement were included in accounts payable on the Consolidated Balance Sheets both as of December 31, 2017 and 2016.

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 Coffeyville Facility. 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 term of the agreement is for at least 20 years, ending in 2027, 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 and CVR Energy. Under this agreement, the general partner has engaged CVR Energy to provide certain services, including the following, 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 will 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, SEC and securities exchange reporting, human resources, information technology, communications, insurance, tax, credit, finance, government and regulatory affairs;


•	recommendations on capital raising activities to the board of directors of the 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, 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 acquisitions, as may be agreed by the general partner and CVR Energy from time to time.

As payment for services provided under the agreement, the Partnership, its general partner or its subsidiaries must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees 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 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.

The agreement also contains an indemnity provision whereby the Partnership, its general partner, and the Partnership's subsidiaries, as indemnifying parties, agree to indemnify CVR Energy and its affiliates (other than the indemnifying parties themselves) against losses and liabilities incurred in connection with the performance of services under the agreement or any breach of the agreement, unless such losses or liabilities arise from a breach of the agreement by CVR Energy or other misconduct on its part, as provided in the agreement. The agreement contains a provision stating that CVR Energy is an independent contractor under the agreement and nothing in the agreement may be construed to impose an implied or express fiduciary duty owed by CVR Energy, on the one hand, to the recipients of services under the agreement, on the other hand. The agreement prohibits recovery of lost profits or revenue, or special, incidental, exemplary, punitive or consequential damages from CVR Energy or certain affiliates.

Net amounts incurred under the services agreement for the years ended December 31, 2017, 2016 and 2015 were as follows:



	Year Ended December 31,
	2017		2016		2015

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	3,061	$	3,583	$	3,500
Selling, general and administrative expenses	12,924		11,761		10,735
Total	$	15,985	$	15,344	$	14,235

For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share based compensation that are disclosed in Note 4 ("Share‑Based Compensation"), of $6.5 million, $6.9 million and $5.7 million, respectively, for the years ended December 31, 2017, 2016 and 2015. At December 31, 2017 and 2016, payables of $4.0 million and $3.5 million, respectively, were included in accounts payable and accrued expenses and other current liabilities 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 and subsequently amended between the Partnership, CVR GP and CVR Energy. This agreement allows CVR Energy to engage CVR GP, 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 certain specific 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 certain 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. CVR Energy is not required to directly pay any compensation, salaries, bonuses or benefits to any of the Partnership's or general partner's employees who provide services to CVR Energy on a full-time or part-time basis, thus 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

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). Pursuant to the partnership agreement, the Partnership incurred approximately $3.3 million, $4.0 million and $3.9 million, for the years ended December 31, 2017, 2016 and 2015, respectively, primarily for personnel costs related to the compensation of executives at the general partner, who manage the Partnership's business. At December 31, 2017 and 2016, amounts due of $1.5 million and $2.0 million, respectively, were included in personnel accruals on the Consolidated Balance Sheets with respect to amounts outstanding in accordance with the limited partnership agreement.

Railcar Lease Agreement and Maintenance

In the second quarter of 2016, CRNF entered into agreements to lease a total of 115 UAN railcars from American Railcar Leasing, LLC ("ARL"), a company that was controlled by IEP, which will expire in 2023. In the first quarter of 2017, ARI Leasing, LLC ("ARI"), a company controlled by IEP, assumed the lease from ARL. In the second quarter of 2017, CRNF entered into an agreement to lease an additional 70 UAN railcars from ARI which will expire in 2022. The Partnership received the additional 70 leased railcars during the second half of 2017. For the years ended December 31, 2017 and 2016, rent expense of approximately $1.0 million and $0.3 million, respectively, was recorded in cost of materials and other in the Consolidated Statement of Operations related to these agreements.

American Railcar Industries, Inc., a company controlled by IEP, performed railcar maintenance for CRNF and the expense associated with this maintenance was approximately $0.2 million for the year ended December 31, 2017 and was included in cost of materials and other in the Consolidated Statement of Operations.

Insight Portfolio Group

Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Carl C. 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 reporting periods were nominal.

CRLLC Facility

In April 2016, the Partnership borrowed $300.0 million under the CRLLC Facility. On June 10, 2016, the Partnership paid off the $300.0 million outstanding under the CRLLC Facility, paid $7.0 million in interest, and terminated the CRLLC Facility. See Note 10 ("Debt") for further discussion.

Parent Affiliate Units

Subsequent to the East Dubuque Merger, the Partnership purchased 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016 for $5.0 million. See Note 3 ("East Dubuque Merger") for further discussion.

Major Customers and Suppliers

12 Months Ended

Dec. 31, 2017

Risks and Uncertainties [Abstract]

Major Customers and Suppliers

(15) Major Customers and Suppliers

Sales of nitrogen fertilizer to major customers, as a percentage of total net sales, were as follows:



	December 31,
	2017		2016		2015
Nitrogen Fertilizer
Customer A	5	%	10	%	10	%
Customer B	11	%	10	%	14	%
	16	%	20	%	24	%

The Partnership maintains contracts with CVR Energy and its affiliates. See Note 14 ("Related Party Transactions").

CRNF currently buys several key raw materials for the Coffeyville Facility through a single supplier, Linde, which owns, operates and maintains an air separation plant. The inability of Linde to perform in accordance with its contractual obligations could have a material adverse effect on the Partnership's results of operations, financial condition and ability to make cash distributions. CVR Energy maintains, for the Partnership's benefit, contingent business interruption insurance with a $200.0 million limit for any interruption caused by physical damage to the air separation plant that results in a loss of production from an insured peril.

The East Dubuque operations depend on the availability of natural gas. The East Dubuque Facility has an agreement with Nicor, Inc., pursuant to which the facility accesses natural gas from the ANR Pipeline Company and Northern Natural Gas pipelines. Access to satisfactory supplies of natural gas through Nicor could be disrupted due to a number of causes, including volume limitations under the agreement, pipeline malfunctions, service interruptions, mechanical failures or other reasons.

Selected Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information (Unaudited)

(16) Selected Quarterly Financial Information (Unaudited):

Summarized quarterly financial data for December 31, 2017 and 2016:



	Year Ended December 31, 2017
	Quarter
	First			Second			Third			Fourth

	(in thousands, except per unit data)
Net sales	$	85,321		$	97,896		$	69,393		$	78,192
Operating costs and expenses:
Cost of materials and other – Affiliates	2,146			1,664			1,774			1,889
Cost of materials and other – Third parties	19,591			20,477			17,721			19,612
	21,737			22,141			19,495			21,501
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates	832			1,038			978			1,029
Direct operating expenses (exclusive of depreciation and amortization) – Third parties	35,078			36,783			39,290			40,502
	35,910			37,821			40,268			41,531
Depreciation and amortization	15,412			19,982			19,483			19,109
Cost of sales	73,059			79,944			79,246			82,141

Selling, general and administrative expenses – Affiliates	3,886			3,596			3,917			4,216
Selling, general and administrative expenses – Third parties	3,028			2,158			2,166			2,663
	6,914			5,754			6,083			6,879
Total operating costs and expenses	79,973			85,698			85,329			89,020
Operating income (loss)	5,348			12,198			(15,936		)	(10,828		)
Other income (expense):
Interest expense and other financing costs	(15,706		)	(15,696		)	(15,737		)	(15,756		)
Interest income	3			13			14			20
Other income, net	42			16			22			(585		)
Total other expense	(15,661		)	(15,667		)	(15,701		)	(16,321		)
Loss before income tax expense (benefit)	(10,313		)	(3,469		)	(31,637		)	(27,149		)
Income tax expense (benefit)	23			(24		)	(35		)	256
Net loss	$	(10,336	)	$	(3,445	)	$	(31,602	)	$	(27,405	)
Net loss per common unit – basic and diluted	$	(0.09	)	$	(0.03	)	$	(0.28	)	$	(0.24	)
Weighted-average common units outstanding:
Basic and diluted	113,283			113,283			113,283			113,283



	Year Ended December 31, 2016
	Quarter
	First			Second			Third			Fourth

	(in thousands, except per unit data)
Net sales	$	73,092		$	119,797		$	78,474		$	84,921
Operating costs and expenses:
Cost of materials and other – Affiliates	821			536			529			758
Cost of materials and other – Third parties	15,560			35,513			19,282			20,794
	16,381			36,049			19,811			21,552
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates	852			1,249			1,106			1,017
Direct operating expenses (exclusive of depreciation and amortization) – Third parties	22,838			52,895			31,460			36,851
	23,690			54,144			32,566			37,868
Depreciation and amortization	6,976			17,559			16,452			17,259
Cost of sales	47,047			107,752			68,829			76,679

Selling, general and administrative expenses – Affiliates	3,462			3,917			3,560			4,050
Selling, general and administrative expenses – Third parties	2,930			4,426			3,701			3,230
	6,392			8,343			7,261			7,280
Total operating costs and expenses	53,439			116,095			76,090			83,959
Operating income	19,653			3,702			2,384			962
Other income (expense):
Interest expense and other financing costs	(1,635		)	(15,552		)	(15,633		)	(15,737		)
Interest income	2			2			—			2
Gain (loss) on extinguishment of debt	—			(5,116		)	—			254
Other income, net	23			34			26			20
Total other expense	(1,610		)	(20,632		)	(15,607		)	(15,461		)
Income (loss) before income tax expense	18,043			(16,930		)	(13,223		)	(14,499		)
Income tax expense	1			76			207			45
Net income (loss)	$	18,042		$	(17,006	)	$	(13,430	)	$	(14,544	)
Net income (loss) per common unit – basic and diluted	$	0.25		$	(0.15	)	$	(0.12	)	$	(0.13	)
Weighted-average common units outstanding:
Basic and diluted	73,128			113,283			113,283			113,283

Factors Impacting the Comparability of Quarterly Results of Operations

During the third quarter of 2017, the East Dubuque Facility experienced eight days of unplanned downtime due to an exchanger outage at the East Dubuque Facility. During the fourth quarter of 2017, the East Dubuque Facility experienced approximately 12 days of unplanned downtime due to a refractory failing in the piping at the East Dubuque Facility. Repair costs for these unplanned outages were not material. Overall results during the respective quarter were negatively impacted due to the lost production during the downtime that resulted in reduced sales and certain reduced variable expenses included in cost of materials and other and direct operating expenses (exclusive of depreciation and amortization).

Scheduled full facility turnarounds occurred at the East Dubuque Facility during the third quarter of 2017 and during the second quarter of 2016. See Note 2 ("Summary of Significant Accounting Policies") for a discussion of turnarounds.

On April 1, 2016, the Partnership completed the East Dubuque Merger, whereby the Partnership acquired the East Dubuque Facility. The consolidated financial statements include the results of the East Dubuque Facility beginning on April 1, 2016, the date of the closing of the acquisition. See Note 3 ("East Dubuque Merger") for further discussion.

During the second quarter of 2016, the Partnership executed multiple financing transactions, including the issuance of $645.0 million aggregate principal of 9.250% 2023 Notes to refinance the substantial majority of its existing debt. As a result of the financing transactions, the Partnership recognized $5.1 million loss on extinguishment of debt for the quarter ended June 30, 2016. Also as a result of the financing transactions, the Partnership's interest expense increased during the quarter ended June 30, 2016 and subsequent quarters, as compared to the prior quarters. Further discussion regarding the Partnership's indebtedness can be found in Note 10 ("Debt").

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

Accounts Receivable, net

Inventories

Property, Plant, and Equipment



Asset	Range of Useful Lives, in Years
Improvements to land	30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5
Furniture and fixtures	3 to 7
Railcars	25 to 30

Goodwill

Deferred Financing Costs

Planned Major Maintenance Costs

Cost Classifications

Cost of materials and other consist primarily of freight and distribution expenses, feedstock expenses, purchased ammonia and purchased hydrogen.

Income Taxes

Segment Reporting

Impairment of Long-Lived Assets

Revenue Recognition

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 materials and other.

Derivative Instruments and Fair Value of Financial Instruments

Other financial instruments consisting of cash, 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

Environmental Matters

Allocation of Costs

Subsequent Events

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

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	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5
Furniture and fixtures	3 to 7
Railcars	25 to 30

East Dubuque Merger (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Schedule of net tangible assets acquired



	Purchase Price Allocation
	(in millions)
Cash	$	35.4
Accounts receivable	8.9
Inventories	49.1
Prepaid expenses and other current assets (1)	5.2
Property, plant and equipment	775.3
Other long-term assets	1.1
Deferred revenue	(29.8		)
Other current liabilities (2)	(37.0		)
Long-term debt	(367.5		)
Other long-term liabilities	(1.2		)
Total fair value of net assets acquired	439.5
Less: Cash acquired	35.4
Total consideration transferred, net of cash acquired	$	404.1

_____________


(1)	Includes $4.0 million for the estimated fair value of insurance proceeds related to an event that occurred prior to the East Dubuque Merger. The Partnership received $4.0 million during the second quarter of 2016, which was included in operating activities on the Consolidated Statement of Cash Flows the year ended December 31, 2016.


(2)	Includes an assumed liability of $11.8 million for third-party financial advisory services provided to CVR Nitrogen that became payable upon the closing of the East Dubuque Merger and was subsequently paid by CVR Partners on April 1, 2016, which was included in operating activities on the Consolidated Statement of Cash Flows for the year ended December 31, 2016.

Summary pro forma financial information

The basic and diluted units outstanding used to calculate the pro forma net income (loss) per unit amounts presented below have been adjusted to assume units issued at the closing of the East Dubuque Merger were outstanding since January 1, 2015.



	Year Ended December 31,
	2016			2015

	(in thousands, except per unit data)
Net sales	$	391,132		$	490,538
Net income (loss)	(14,619		)	89,818
Net income (loss) per common unit, basic and diluted	(0.13		)	0.79

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

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 under the CVR Partners LTIP during the years ended December 31, 2017, 2016 and 2015 is presented below:



	Units		Weighted- Average Grant Date Fair Value		Aggregate Intrinsic Value
					(dollars in thousands)
Non-vested at December 31, 2014	243,946		$	11.07	$	2,376
Granted	245,199		7.87
Vested	(94,854	)	12.55
Forfeited	(2,388	)	10.99
Non-vested at December 31, 2015	391,903		$	8.71	$	3,139
Granted	680,718		6.20
Vested	(292,536	)	8.78
Forfeited	(8,299	)	8.72
Non-vested at December 31, 2016	771,786		$	6.47	$	4,638
Granted	780,372		3.48
Vested	(340,730	)	7.01
Forfeited	(23,222	)	6.49
Non-vested at December 31, 2017	1,188,206		$	4.35	$	3,897

Inventories (Tables)

12 Months Ended

Dec. 31, 2017

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	December 31,
	2017		2016

	(in thousands)
Finished goods	$	13,594	$	15,860
Raw materials and precious metals	6,333		8,818
Parts and supplies	34,170		33,489
Total inventories	$	54,097	$	58,167

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

Property, plant, and equipment consisted of the following:



	December 31,
	2017		2016

	(in thousands)
Land and improvements	$	13,092	$	12,995
Buildings and improvements	16,990		14,881
Machinery and equipment	1,352,573		1,343,980
Automotive equipment	599		599
Furniture and fixtures	1,582		1,437
Railcars	16,261		16,261
Construction in progress	9,659		9,588
	$	1,410,756	$	1,399,741
Less: Accumulated depreciation	341,230		269,620
Total property, plant, and equipment, net	$	1,069,526	$	1,130,121

Partners' Capital and Partnership Distributions (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Summary of cash distributions paid to unitholders

The following is a summary of cash distributions paid to the unitholders during the years ended December 31, 2017, 2016 and 2015 for the respective quarters to which the distributions relate:



	December 31, 2016		March 31, 2017		June 30, 2017		September 30, 2017		Total Cash Distributions Paid in 2017

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	—	$	0.8	$	—	$	—	$	0.8
Amounts paid to public unitholders	—		1.5		—		—		1.5
Total amount paid	$	—	$	2.3	$	—	$	—	$	2.3
Per common unit	$	—	$	0.02	$	—	$	—	$	0.02
Common units outstanding (in thousands)	113,283		113,283		113,283		113,283



	December 31, 2015		March 31, 2016⁽¹⁾		June 30, 2016		September 30, 2016		Total Cash Distributions Paid in 2016

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	10.5	$	10.5	$	6.6	$	—	$	27.6
Amounts paid to public unitholders	9.2		20.1		12.7		—		42.0
Total amount paid	$	19.7	$	30.6	$	19.3	$	—	$	69.6
Per common unit	$	0.27	$	0.27	$	0.17	$	—	$	0.71
Common units outstanding (in thousands)	73,128		113,283		113,283		113,283



	December 31, 2014		March 31, 2015		June 30, 2015		September 30, 2015		Total Cash Distributions Paid in 2015

	($ in millions, except per common unit amounts)
Amount paid to CRLLC	$	16.0	$	17.5	$	15.2	$	—	$	48.7
Amounts paid to public unitholders	14.0		15.4		13.3		—		42.7
Total amount paid	$	30.0	$	32.9	$	28.5	$	—	$	91.4
Per common unit	$	0.41	$	0.45	$	0.39	$	—	$	1.25
Common units outstanding (in thousands)	73,123		73,123		73,123		73,123

_____________________________

(1) The distribution per common unit for the three months ended March 31, 2016 was calculated based on the post-merger common units outstanding.

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

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,
	2017		2016

	(in thousands)
Property taxes	$	1,493	$	1,742
Accrued interest	2,683		2,683
Railcar maintenance accruals	678		2,502
Affiliates (1)	3,221		2,515
Other accrued expenses and liabilities	3,367		2,932
Total accrued expenses and other current liabilities	$	11,442	$	12,374

_______________________________________


(1)	Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy under the feedstock and shared services agreement and services agreement. Refer to "Allocation of Costs" in Note 2 ("Summary of Significant Accounting Policies") and refer to Note 14 ("Related Party Transactions") for additional discussion.

Debt (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Schedule of debt

Long-term debt consisted of the following:



	December 31,
	2017		2016

	(in thousands)
9.250% senior secured notes, due 2023	$	645,000	$	645,000
6.50% notes, due 2021	2,240		2,240
Total long-term debt, before unamortized discount and debt issuance costs	647,240		647,240
Less:
Unamortized discount	13,457		15,220
Unamortized debt issuance costs	7,879		8,913
Total long-term debt, net of current portion	$	625,904	$	623,107

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Minimum required payments for operating leases and unconditional purchase obligations

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



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations

	(in thousands)
2018	$	4,427	$	28,810
2019	3,678		15,533
2020	3,139		8,285
2021	2,956		6,639
2022	2,461		6,849
Thereafter	578		46,377
	$	17,239	$	112,493

Commitments for natural gas purchases

Commitments for natural gas purchases consist of an insignificant amount of variable price contracts as well as the following fixed price contracts:



	December 31, 2017

	(in thousands, except weighted average rate)
MMBtus under fixed-price contracts	1,548
Commitments to purchase natural gas (1)	$	4,985
Weighted average rate per MMBtu (1)	$	3.22

_______________________________________

(1)Commitments and weighted average rate per MMBtu is based on the fixed rates applicable to each contract, exclusive of transportation costs.

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of related party transactions

Net amounts incurred under the services agreement for the years ended December 31, 2017, 2016 and 2015 were as follows:



	Year Ended December 31,
	2017		2016		2015

	(in thousands)
Direct operating expenses (exclusive of depreciation and amortization)	$	3,061	$	3,583	$	3,500
Selling, general and administrative expenses	12,924		11,761		10,735
Total	$	15,985	$	15,344	$	14,235

Major Customers and Suppliers (Tables)

12 Months Ended

Dec. 31, 2017

Risks and Uncertainties [Abstract]

Schedule of sales of nitrogen fertilizer to major customers

Sales of nitrogen fertilizer to major customers, as a percentage of total net sales, were as follows:



	December 31,
	2017		2016		2015
Nitrogen Fertilizer
Customer A	5	%	10	%	10	%
Customer B	11	%	10	%	14	%
	16	%	20	%	24	%

Selected Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for December 31, 2017 and 2016:



	Year Ended December 31, 2017
	Quarter
	First			Second			Third			Fourth

	(in thousands, except per unit data)
Net sales	$	85,321		$	97,896		$	69,393		$	78,192
Operating costs and expenses:
Cost of materials and other – Affiliates	2,146			1,664			1,774			1,889
Cost of materials and other – Third parties	19,591			20,477			17,721			19,612
	21,737			22,141			19,495			21,501
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates	832			1,038			978			1,029
Direct operating expenses (exclusive of depreciation and amortization) – Third parties	35,078			36,783			39,290			40,502
	35,910			37,821			40,268			41,531
Depreciation and amortization	15,412			19,982			19,483			19,109
Cost of sales	73,059			79,944			79,246			82,141

Selling, general and administrative expenses – Affiliates	3,886			3,596			3,917			4,216
Selling, general and administrative expenses – Third parties	3,028			2,158			2,166			2,663
	6,914			5,754			6,083			6,879
Total operating costs and expenses	79,973			85,698			85,329			89,020
Operating income (loss)	5,348			12,198			(15,936		)	(10,828		)
Other income (expense):
Interest expense and other financing costs	(15,706		)	(15,696		)	(15,737		)	(15,756		)
Interest income	3			13			14			20
Other income, net	42			16			22			(585		)
Total other expense	(15,661		)	(15,667		)	(15,701		)	(16,321		)
Loss before income tax expense (benefit)	(10,313		)	(3,469		)	(31,637		)	(27,149		)
Income tax expense (benefit)	23			(24		)	(35		)	256
Net loss	$	(10,336	)	$	(3,445	)	$	(31,602	)	$	(27,405	)
Net loss per common unit – basic and diluted	$	(0.09	)	$	(0.03	)	$	(0.28	)	$	(0.24	)
Weighted-average common units outstanding:
Basic and diluted	113,283			113,283			113,283			113,283



	Year Ended December 31, 2016
	Quarter
	First			Second			Third			Fourth

	(in thousands, except per unit data)
Net sales	$	73,092		$	119,797		$	78,474		$	84,921
Operating costs and expenses:
Cost of materials and other – Affiliates	821			536			529			758
Cost of materials and other – Third parties	15,560			35,513			19,282			20,794
	16,381			36,049			19,811			21,552
Direct operating expenses (exclusive of depreciation and amortization) – Affiliates	852			1,249			1,106			1,017
Direct operating expenses (exclusive of depreciation and amortization) – Third parties	22,838			52,895			31,460			36,851
	23,690			54,144			32,566			37,868
Depreciation and amortization	6,976			17,559			16,452			17,259
Cost of sales	47,047			107,752			68,829			76,679

Selling, general and administrative expenses – Affiliates	3,462			3,917			3,560			4,050
Selling, general and administrative expenses – Third parties	2,930			4,426			3,701			3,230
	6,392			8,343			7,261			7,280
Total operating costs and expenses	53,439			116,095			76,090			83,959
Operating income	19,653			3,702			2,384			962
Other income (expense):
Interest expense and other financing costs	(1,635		)	(15,552		)	(15,633		)	(15,737		)
Interest income	2			2			—			2
Gain (loss) on extinguishment of debt	—			(5,116		)	—			254
Other income, net	23			34			26			20
Total other expense	(1,610		)	(20,632		)	(15,607		)	(15,461		)
Income (loss) before income tax expense	18,043			(16,930		)	(13,223		)	(14,499		)
Income tax expense	1			76			207			45
Net income (loss)	$	18,042		$	(17,006	)	$	(13,430	)	$	(14,544	)
Net income (loss) per common unit – basic and diluted	$	0.25		$	(0.15	)	$	(0.12	)	$	(0.13	)
Weighted-average common units outstanding:
Basic and diluted	73,128			113,283			113,283			113,283

Organization and Nature of Business (Details) - manufacturing_facility		9 Months Ended	12 Months Ended
	Apr. 01, 2016	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities			2
Percentage of limited partner interest held by the public	47.00%	66.00%	66.00%
IEP Energy LLC \| CVR Energy, Inc
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage		82.00%	82.00%	82.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest	53.00%	34.00%	34.00%	34.00%
General partner interest	100.00%	100.00%	100.00%

Summary of Significant Accounting Policies - Cash and Cash Equivalents, Accounts Receivable, net, and Inventories (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) customer	Dec. 31, 2016 USD ($)
Accounts Receivable, net
Outstanding checks included in current accounts payable	$ 2.9	$ 5.8
Inventory, Net [Abstract]
Inventory depreciation	$ 3.5	$ 4.1
Customer concentration \| Accounts receivable
Accounts Receivable, net
Number of customers \| customer	1
Percentage of concentration risk	16.00%	9.00%

Summary of Significant Accounting Policies - Property, Plant, and Equipment (Details)	12 Months Ended
	Dec. 31, 2017 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
Automotive equipment
Property, Plant, and Equipment
Useful life (in years)	5 years
Minimum \| Buildings
Property, Plant, and Equipment
Useful life (in years)	20 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 \| Buildings
Property, Plant, and Equipment
Useful life (in years)	30 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)	30 years

Summary of Significant Accounting Policies - Planned Major Maintenance Costs, Segment Reporting, and Revenue Recognition (Details) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Dec. 31, 2017 segment
Planned Major Maintenance Costs
Turnaround period	14 days	28 days
Segment Reporting
Number of operating segments \| segment				1
Revenue Recognition
Expected period of delivery of deferred revenue				12 months
East Dubuque Nitrogen Fertilizers, LLC \| Direct operating expenses (exclusive of depreciation and amortization)
Planned Major Maintenance Costs
Turnaround costs	$ 2.6	$ 6.6
Coffeyville Resources Nitrogen Fertilizers LLC \| Direct operating expenses (exclusive of depreciation and amortization)
Planned Major Maintenance Costs
Turnaround costs			$ 7.0
Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				2 years
Turnaround period			17 days
Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				3 years
Turnaround period			20 days

East Dubuque Merger - Additional Information (Details) - USD ($)		1 Months Ended	3 Months Ended								12 Months Ended
	Apr. 01, 2016	Mar. 31, 2016	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Net sales			$ 78,192,000	$ 69,393,000	$ 97,896,000	$ 85,321,000	$ 84,921,000	$ 78,474,000	$ 119,797,000	$ 73,092,000	$ 330,802,000	$ 356,284,000	$ 289,194,000
Operating loss			$ 10,828,000	$ 15,936,000	$ (12,198,000)	$ (5,348,000)	$ (962,000)	$ (2,384,000)	(3,702,000)	$ (19,653,000)	$ 9,218,000	(26,701,000)	(68,729,000)
Contribution from affiliates									$ 500,000			507,000
Purchase of noncontrolling interest												(5,000,000)
Merger related costs excluded from pro forma net income												3,800,000	6,000,000
6.50% notes, due 2021 \| Senior Notes
Business Acquisition [Line Items]
Debt instrument face amount	$ 320,000,000
Debt instrument, percentage rate	6.50%
Wells Fargo Credit Agreement \| Line of Credit
Business Acquisition [Line Items]
Payment of revolving debt	$ 49,400,000
Wells Fargo Credit Agreement \| Line of Credit \| Term Loan
Business Acquisition [Line Items]
Borrowing capacity	50,000,000
Wells Fargo Credit Agreement \| Line of Credit \| Letter of Credit
Business Acquisition [Line Items]
Borrowing capacity	$ 10,000,000
Common Units
Business Acquisition [Line Items]
Purchase of noncontrolling interest												71,000
CVR Nitrogen \| CVR Energy, Inc
Business Acquisition [Line Items]
Units purchased (in units)		400,000							400,000
Limited partner interest		1.00%								1.00%
Purchase of noncontrolling interest									$ (5,000,000)
East Dubuque Merger
Business Acquisition [Line Items]
Expected issuance of common units (in units)	40,200,000
Cash payment to CVR Nitrogen common unitholders and certain phantom unitholders	$ 99,229,000
Fair value of consideration transferred	802,400,000
Fair value of common units issued in a business combination	335,700,000
Value of liabilities assumed	367,500,000
Net sales												128,000,000
Operating loss												(1,200,000)
Fair value of noncontrolling interest for parent affiliate units	4,600,000
Identifiable intangible assets	0
Fair value of insurance proceeds	4,000,000
Proceeds from life insurance policies									$ 4,000,000
Advisory services payable	$ 11,800,000
East Dubuque Merger \| Selling, general and administrative expenses
Business Acquisition [Line Items]
Merger related expenses												3,100,000	$ 2,300,000
East Dubuque Merger \| Fair Value Adjustment to Inventory and Deferred Revenue
Business Acquisition [Line Items]
Nonrecurring expenses excluded from pro forma net income (loss) related to fair value adjustment												$ 13,000,000
East Dubuque Merger \| CVR Nitrogen
Business Acquisition [Line Items]
CVR Partners common units eligible per CVR Nitrogen common unit (in units)	1.04
Unit price (in dollars per unit)	$ 2.57

East Dubuque Merger - Preliminary Purchase Price Allocation (Details) - East Dubuque Merger - USD ($)	3 Months Ended
	Jun. 30, 2016	Apr. 01, 2016
Business Acquisition [Line Items]
Identifiable intangible assets		$ 0
Cash		35,400,000
Accounts receivable		8,900,000
Inventories		49,100,000
Prepaid expenses and other current assets		5,200,000
Property, plant and equipment		775,300,000
Other long-term assets		1,100,000
Deferred revenue		(29,800,000)
Other current liabilities		(37,000,000)
Long-term debt		(367,500,000)
Other long-term liabilities		(1,200,000)
Total fair value of net assets acquired		439,500,000
Total consideration transferred, net of cash acquired		404,100,000
Fair value of insurance proceeds		4,000,000
Proceeds from life insurance policies	$ 4,000,000
Advisory services payable		$ 11,800,000

East Dubuque Merger - Summary Pro Forma Financial Information (Details) - East Dubuque Merger - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition, Pro Forma Information [Abstract]
Net sales	$ 391,132	$ 490,538
Net income (loss)	$ (14,619)	$ 89,818
Net income (loss) per common unit, basic and diluted (in dollars per unit)	$ (0.13)	$ 0.79

Share-Based Compensation - Incentive Plan and Awards, CVR Energy (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of allocation of share-based compensation expense		100.00%
CVR Energy, Inc \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liabilities paid		$ 1.0	$ 0.5	$ 0.6
Liability for unvested awards related to employees		0.7	0.4
Compensation expense		1.4	0.4	$ 0.9
Unrecognized compensation cost		$ 2.1
Weighted-average period for amortization of unrecognized compensation cost		1 year 7 months
Vesting period		3 years
Number of shares considered for determining cash payment for each award upon vesting (in shares)		1
CVR Energy LTIP \| Tranche One \| CVR Energy, Inc \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%
CVR Energy LTIP \| Tranche Two \| CVR Energy, Inc \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%
CVR Energy LTIP \| Tranche Three \| CVR Energy, Inc \| Incentive Unit Award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%
Chief Executive Officer \| 2015 Performance Unit Award Agreement \| CVR Energy, Inc \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based liabilities paid	$ 0.5
Liability for unvested awards related to employees			0.5
Compensation expense			$ 0.5
Chief Executive Officer \| 2016 Performance Unit Award Agreement \| CVR Energy, Inc \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested awards related to employees		$ 0.5
Compensation expense		0.5
Chief Executive Officer \| Long-Term Incentive Plan, 2017 Performance Unit Award Agreement [Member] \| CVR Energy, Inc \| Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost		$ 0.2
Weighted-average period for amortization of unrecognized compensation cost		1 year

Share-Based Compensation - Long-Term Incentive Plan, CVR Partners (Details) - CVR Partners LTIP - USD ($) $ in Millions		12 Months Ended
	Apr. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Common stock authorized for issuance (in units)		5,000,000
Common units available for issuance (in units)		4,820,215
Phantom stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Number of shares considered for determining cash payment for each award upon vesting (in shares)		1
Phantom stock units \| CVR Energy, Inc
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Amount paid to settle liability-classified awards upon vesting		$ 1.4	$ 2.1	$ 0.8
Phantom stock units \| East Dubuque Merger
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in units)	195,980
Liability for unvested awards related to employees	$ 0.6
Number of units subject to accelerated vesting (in units)			79,654
Accelerated vesting cost			$ 0.4
Phantom Unit and Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in units)		780,372	680,718	245,199
Additional share-based compensation expense upon modification		$ 3.3
Weighted-average period for amortization of unrecognized compensation cost		1 year 8 months
Compensation expense		$ 1.1	$ 1.8	$ 1.3
Phantom Unit and Common Unit \| Personnel Accruals
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Liability for unvested awards related to employees		$ 0.7	$ 1.0
Tranche One \| Phantom stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%
Tranche Two \| Phantom stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%
Tranche Three \| Phantom stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.33%

Share-Based Compensation - Schedule of Phantom Unit Activity (Details) - CVR Partners LTIP - Phantom Unit and Common Unit - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Units
Non-vested at the beginning of the period (in units)	771,786	391,903	243,946
Granted (in units)	780,372	680,718	245,199
Vested (in units)	(340,730)	(292,536)	(94,854)
Forfeited (in units)	(23,222)	(8,299)	(2,388)
Non-vested at the end of the period (in units)	1,188,206	771,786	391,903
Weighted- Average Grant Date Fair Value
Non-vested at the beginning of the period (in dollars per unit)	$ 6.47	$ 8.71	$ 11.07
Granted (in dollars per unit)	3.48	6.20	7.87
Vested (in dollars per unit)	7.01	8.78	12.55
Forfeited (in dollars per unit)	6.49	8.72	10.99
Non-vested at the end of the period (in dollars per unit)	$ 4.35	$ 6.47	$ 8.71
Aggregate Intrinsic Value	$ 3,897	$ 4,638	$ 3,139	$ 2,376

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 13,594	$ 15,860
Raw materials and precious metals	6,333	8,818
Parts and supplies	34,170	33,489
Total inventories	$ 54,097	$ 58,167

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant, and Equipment
Gross property, plant and equipment	$ 1,410,756	$ 1,399,741
Less: Accumulated depreciation	341,230	269,620
Total net, property, plant, and equipment	1,069,526	1,130,121
Capitalized interest	189	454	$ 9
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	13,092	12,995
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	16,990	14,881
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	1,352,573	1,343,980
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	599	599
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	1,582	1,437
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	16,261	16,261
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 9,659	$ 9,588

Partners' Capital and Partnership Distributions - Additional Information (Details)		9 Months Ended	12 Months Ended
	Apr. 01, 2016	Dec. 31, 2016 shares	Dec. 31, 2017 partnership_interest shares	Dec. 31, 2016 shares	Sep. 30, 2017 shares	Jun. 30, 2017 shares	Mar. 31, 2017 shares	Sep. 30, 2016 shares	Jun. 30, 2016 shares	Mar. 31, 2016 shares	Dec. 31, 2015 shares	Sep. 30, 2015 shares	Jun. 30, 2015 shares	Mar. 31, 2015 shares	Dec. 31, 2014 shares
Related Party Transaction [Line Items]
Number of types of partnership interests outstanding \| partnership_interest			2
Common units issued (in units)		113,282,973	113,282,973	113,282,973
Common units outstanding (in units)		113,282,973	113,282,973	113,282,973	113,283,000	113,283,000	113,283,000	113,283,000	113,283,000	113,283,000	73,128,000	73,123,000	73,123,000	73,123,000	73,123,000
Maximum period after the end of each quarter of cash distribution to common unitholders			60 days
CRLLC
Related Party Transaction [Line Items]
Common units outstanding (in units)		38,920,000	38,920,000	38,920,000
Percentage of common units owned by CRLLC	53.00%	34.00%	34.00%	34.00%

Partners' Capital and Partnership Distributions - Distributions (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended												12 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 0.0	$ 2.3	$ 0.0	$ 0.0	$ 19.3	$ 30.6	$ 19.7	$ 0.0	$ 28.5	$ 32.9	$ 30.0
Per common unit (in dollars per unit)	$ 0.00	$ 0.00	$ 0.02	$ 0.00	$ 0.00	$ 0.17	$ 0.27	$ 0.27	$ 0.00	$ 0.39	$ 0.45	$ 0.41
Common units outstanding (in thousands) (in units)	113,283,000	113,283,000	113,283,000	113,282,973	113,283,000	113,283,000	113,283,000	73,128,000	73,123,000	73,123,000	73,123,000	73,123,000	113,282,973	113,282,973	73,128,000
Total amount of cash distributions paid													$ 2.3	$ 69.6	$ 91.4
Per common unit of (in dollars per unit)													$ 0.02	$ 0.71	$ 1.25
Affiliates
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 0.0	$ 0.8	$ 0.0	$ 0.0	$ 6.6	$ 10.5	$ 10.5	$ 0.0	$ 15.2	$ 17.5	$ 16.0
Total amount of cash distributions paid													$ 0.8	$ 27.6	$ 48.7
Public unitholders
Capital Unit [Line Items]
Total amount paid	$ 0.0	$ 0.0	$ 1.5	$ 0.0	$ 0.0	$ 12.7	$ 20.1	$ 9.2	$ 0.0	$ 13.3	$ 15.4	$ 14.0
Total amount of cash distributions paid													$ 1.5	$ 42.0	$ 42.7

Goodwill (Details) - Coffeyville Resources Nitrogen Fertilizers LLC - USD ($)		12 Months Ended
	Aug. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0
Percentage of fair value in excess of carrying amount	12.00%

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accrued Expenses and Other Current Liabilities
Property taxes	$ 1,493	$ 1,742
Accrued interest	2,683	2,683
Railcar maintenance accruals	678	2,502
Affiliates	3,221	2,515
Other accrued expenses and liabilities	3,367	2,932
Total accrued expenses and other current liabilities	$ 11,442	$ 12,374

Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Jun. 10, 2016	Apr. 01, 2016
Debt Instrument [Line Items]
Total long-term debt, before unamortized discount and debt issuance costs	$ 647,240	$ 647,240
Unamortized discount	13,457	15,220
Unamortized debt issuance costs	7,879	8,913
Total long-term debt, net of current portion	625,904	623,107
Senior Notes \| 9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before unamortized discount and debt issuance costs	$ 645,000	645,000
Unamortized discount				$ 16,100
Debt instrument, percentage rate	9.25%		9.25%	9.25%
Senior Notes \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before unamortized discount and debt issuance costs	$ 2,200	2,200
Debt instrument, percentage rate					6.50%
Notes Payable \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before unamortized discount and debt issuance costs	$ 2,240	$ 2,240
Debt instrument, percentage rate	6.50%				6.50%

Debt - Debt Issuance Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Amortization of deferred financing costs and original issue discount	$ 3,046	$ 1,746	$ 964
Interest Expense and Other Financing Costs
Debt Instrument [Line Items]
Amortization of deferred financing costs and original issue discount	$ 3,000	$ 1,700	$ 1,000

Debt - 2023 Notes (Details)		12 Months Ended
Debt - 2023 Notes (Details)	Jun. 10, 2016 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Jun. 30, 2016 USD ($)
Debt Instrument [Line Items]
Discount		$ 13,457,000	$ 15,220,000
Proceeds on issuance of 2023 Notes, net of original issue discount		$ 0	628,869,000	$ 0
Minimum percentage of holder to accelerate if in default		25.00%
Interest payable		$ 2,683,000	2,683,000
2023 Notes \| Senior Notes
Debt Instrument [Line Items]
Debt instrument face amount	$ 645,000,000.0				$ 645,000,000.0
Debt instrument, percentage rate	9.25%	9.25%			9.25%
Discount	$ 16,100,000
Proceeds on issuance of 2023 Notes, net of original issue discount	622,900,000
Unamortized debt issuance costs	$ 9,400,000
Minimum fixed charge coverage ratio required to make restricted payments	1.75	1.75
Maximum aggregated restricted payments basket permitted	$ 75,000,000.0
Remaining restricted payments permitted		$ 72,700,000
Interest payable		2,700,000	2,700,000
2023 Notes \| Senior Notes \| Level 2
Debt Instrument [Line Items]
Fair value of debt		$ 694,200,000	$ 664,400,000

Debt - 2021 Notes (Details) - USD ($)	3 Months Ended				6 Months Ended	12 Months Ended
Debt - 2021 Notes (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Apr. 01, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt	$ (254,000)	$ 0	$ 5,116,000	$ 0	$ 5,100,000	$ 0	$ 4,862,000	$ 0
Debt instrument, carrying amount	647,240,000					$ 647,240,000	647,240,000
6.50% notes, due 2021 \| Notes Payable
Debt Instrument [Line Items]
Debt instrument face amount									$ 320,000,000.0
Debt instrument, percentage rate						6.50%			6.50%
Debt instrument, carrying amount	2,240,000					$ 2,240,000	2,240,000
6.50% notes, due 2021 \| Senior Notes
Debt Instrument [Line Items]
Debt instrument face amount									$ 320,000,000
Debt instrument, percentage rate									6.50%
Loss on extinguishment of debt							4,900,000
Debt instrument, carrying amount	2,200,000					2,200,000	2,200,000
Interest Payable	$ 0					$ 0	$ 0

Debt - ABL Credit Facility (Details) - Line of Credit - ABL Credit Facility - USD ($)	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
Revolving credit facility
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 50,000,000.0
Available increase in borrowing limit	$ 25,000,000.0
Sub-limit as a percent of total facility	10.00%
Unamortized debt issuance costs	$ 1,200,000
Available borrowing capacity		$ 43,800,000
Amount outstanding under facility		$ 0	$ 0
Revolving credit facility \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate (as a percent)	2.00%
Revolving credit facility \| Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate (as a percent)	1.00%
Step-down percentage based on the previous quarter's excess availability	0.50%
Swingline loan
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 5,000,000.0
Letter of Credit
Line of Credit Facility [Line Items]
Debt instrument face amount	$ 10,000,000.0

Debt - CRLLC Facility (Details) - USD ($)			1 Months Ended	12 Months Ended
Debt - CRLLC Facility (Details) - USD ($)	Jun. 10, 2016	Apr. 01, 2016	Apr. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt instrument, carrying amount				$ 0	$ 300,000,000	$ 0
CRLLC \| Senior Notes \| CRLLC Facility
Debt Instrument [Line Items]
Debt instrument face amount		$ 300,000,000.0
Loan term		2 years
Debt instrument, percentage rate		12.00%
Interest calculation period		360 days
Debt instrument, carrying amount			$ 300,000,000
Repurchased face amount	$ 300,000,000.0
Interest paid	$ 7,000,000

Debt - Credit Agreement (Details) - Line of Credit - CRNF Credit Facility - USD ($)	Mar. 31, 2016	Apr. 13, 2011
Term Loan
Line of Credit Facility [Line Items]
Debt instrument face amount		$ 125,000,000
Revolving credit facility
Line of Credit Facility [Line Items]
Borrowing capacity		25,000,000.0
Uncommitted incremental facility		$ 50,000,000.0
Effective rate	3.98%

Benefit Plans (Details) $ in Millions	12 Months Ended
Benefit Plans (Details) $ in Millions	Dec. 31, 2017 USD ($) plan	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Retirement Benefits [Abstract]
Number of plans \| plan	2
Employer match of employee contribution of the first 6% of the participant's contribution	100.00%
Percentage of eligible compensation, matched by employer	6.00%
Vesting schedule for employer's matching funds	3 years
Matching contributions made during the year \| $	$ 1.6	$ 1.2	$ 0.9

Commitments and Contingencies - Minimum Required Payments (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Operating Leases
2018	$ 4,427
2019	3,678
2020	3,139
2021	2,956
2022	2,461
Thereafter	578
Operating leases	17,239
Unconditional Purchase Obligations
2018	28,810
2019	15,533
2020	8,285
2021	6,639
2022	6,849
Thereafter	46,377
Unconditional purchase obligations	$ 112,493

Commitments and Contingencies - Additional Information (Details) $ in Millions			9 Months Ended	12 Months Ended
	Feb. 25, 2013	Dec. 31, 2007	Dec. 31, 2016 USD ($)	Dec. 31, 2017 USD ($) fertilizer_facility	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)
Long-term Purchase Commitment [Line Items]
Real estate tax expense				$ 1.5	$ 1.4	$ 1.3
Number of fertilizer facilities \| fertilizer_facility				2
HollyFrontier Corporation
Long-term Purchase Commitment [Line Items]
Expenses related to agreement				$ 4.0	4.9	4.8
CVR Refining, LP \| Purchase obligation for pet coke
Long-term Purchase Commitment [Line Items]
Period for calculation of the average pet coke price paid to CVR Energy				2 years
Jo-Carroll Energy, Inc
Long-term Purchase Commitment [Line Items]
Expenses related to agreement			$ 6.8	$ 10.4
CRNF
Long-term Purchase Commitment [Line Items]
Rent expense minimum rentals				4.9	4.9	4.6
CRNF \| Litigation
Long-term Purchase Commitment [Line Items]
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
Gain Contingency, Tax Exemption Period	10 years
CRNF \| Linde, Inc.
Long-term Purchase Commitment [Line Items]
Expenses related to agreement				$ 4.2	$ 3.9	$ 3.4

Commitments and Contingencies - Natural Gas Purchases (Details) MMBTU in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($) MMBTU
Long-term Purchase Commitment [Line Items]
Commitments to purchase natural gas	$ 4,985,000
Weighted average rate per MMBtu	$ 3.22
MMBtus under fixed-price contracts
Long-term Purchase Commitment [Line Items]
MMBtus under fixed-price contracts (in MMBtus) \| MMBTU	1,548

Related Party Transactions - Feedstock and Shared Service Agreement (Details) $ in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
	Apr. 30, 2011	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2017 USD ($) affiliate	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Number of parties \| affiliate										2
Revenue from related party		$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 84,921	$ 78,474	$ 119,797	$ 73,092	$ 330,802	$ 356,284	$ 289,194
Liability included in accounts payable		2,223				2,402				2,223	2,402
Direct operating expenses (exclusive of depreciation and amortization)		41,531	$ 40,268	$ 37,821	$ 35,910	37,868	$ 32,566	$ 54,144	$ 23,690	155,530	148,268	106,056
Receivables		315				750				315	750
Asset included in other non-current assets						598					598
CRRM \| Feedstock and Shared Services Agreement \| Oxygen
Related Party Transaction [Line Items]
Related party transaction amount incurred										100	300
CRRM \| Feedstock and Shared Services Agreement \| Products and Services Excluding Hydrogen and Tail Gas
Related Party Transaction [Line Items]
Liability included in accounts payable		1,000				900				1,000	900
Receivables		$ 200				300				200	300
CRRM \| Feedstock and Shared Services Agreement \| CRNF \| Hydrogen
Related Party Transaction [Line Items]
Revenue from related party										400	3,200	11,800
Cost of materials and other											200
Direct operating expenses (exclusive of depreciation and amortization)										200	0	0
CRRM \| Feedstock and Shared Services Agreement \| CRNF \| Tail gas
Related Party Transaction [Line Items]
Revenue from related party										$ 0	0	$ 0
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
Period for payment of cost of installation of pipe	4 years
Asset included in other non-current assets						600					600
Feedstock and Shared Services Agreement \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Liability included in accounts payable						100					100
Feedstock and Shared Services Agreement \| CRRM \| CRNF
Related Party Transaction [Line Items]
Term of agreement										20 years
Renewal period of agreement										5 years
Notice period for termination of agreement										3 years
Feedstock and Shared Services Agreement \| CRRM \| CRNF \| Tail gas
Related Party Transaction [Line Items]
Receivables						$ 200					$ 200
Write-off of tail gas asset										$ 600

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) $ in Thousands		12 Months Ended
	Jan. 01, 2017 Mcf	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Related Party Transaction [Line Items]
Liability included in accounts payable		$ 2,223	$ 2,402
CRRM \| Hydrogen Purchase and Sale Agreement \| CRNF \| Hydrogen
Related Party Transaction [Line Items]
Monthly production volume of product to be delivered (in mscf) \| Mcf	90,000
Optional excess volume that can be purchased per month (in mscf) \| Mcf	60,000
Term of agreement	20 years
Additional renewal term	5 years
Minimum notice period for termination of agreement	180 days
Cost of materials and other		4,200
Liability included in accounts payable		$ 300

Related Party Transactions - Coke Supply Agreement (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2017 USD ($) T $ / T	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Cost of materials and other \| $	$ 21,501	$ 19,495	$ 22,141	$ 21,737	$ 21,552	$ 19,811	$ 36,049	$ 16,381	$ 84,874	$ 93,793	$ 65,189
Liability included in accounts payable \| $	2,223				2,402				2,223	2,402
CRRM \| Coke Supply Agreement \| Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other \| $									2,000	2,100	$ 6,600
Liability included in accounts payable \| $	$ 100				$ 100				$ 100	$ 100
CRRM \| Coke Supply Agreement \| CRNF \| Petroleum coke
Related Party Transaction [Line Items]
Percentage of annual production of pet coke to be delivered									100.00%
Annual production of pet coke (in tons) \| T									500,000
Period for which average percentage of product obtained									5 years
Rate petroleum coke price used to determine urea ammonium nitrate based price (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									20 years
Renewal period of agreement									5 years
Notice period for termination of agreement									3 years
CRRM \| Coke Supply Agreement \| CRNF \| Petroleum coke \| Minimum
Related Party Transaction [Line Items]
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement (in tons) \| T									41,667
Average percentage of pet coke obtained during the last five years from CRRM's adjacent crude oil refinery (over)									70.00%
Rate petroleum coke price used to determine urea ammonium nitrate based price (in dollars per ton)									5
CRRM \| Coke Supply Agreement \| CRNF \| Petroleum coke \| Maximum
Related Party Transaction [Line Items]
Rate petroleum coke price used to determine urea ammonium nitrate based price (in dollars per ton)									40

Related Party Transactions - Environmental and Services Agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Liability included in accounts payable and accrued expenses	$ 2,223	$ 2,402
CRRM \| Minimum \| Environmental Agreement \| CRNF
Related Party Transaction [Line Items]
Initial term of agreement	20 years
General Partner Interest \| Services Agreement \| CVR Energy, Inc
Related Party Transaction [Line Items]
Notice period for exclusion of service from agreement	180 days
General Partner Interest \| Minimum \| Services Agreement \| CVR Energy, Inc
Related Party Transaction [Line Items]
Notice period for termination of agreement	180 days
General Partner Interest \| Maximum \| Services Agreement \| CVR Energy, Inc
Related Party Transaction [Line Items]
Notice period for termination of agreement	1 year
CVR Energy, Inc \| GP Services Agreement \| CVR GP LLC
Related Party Transaction [Line Items]
Notice period for exclusion of service from agreement	180 days
CVR Energy, Inc \| Services Agreement
Related Party Transaction [Line Items]
Personnel costs	$ 6,500	6,900	$ 5,700
Liability included in accounts payable and accrued expenses	$ 4,000	$ 3,500
CVR Energy, Inc \| Minimum \| GP Services Agreement \| CVR GP LLC
Related Party Transaction [Line Items]
Notice period for termination of agreement	180 days
CVR Energy, Inc \| Maximum \| GP Services Agreement \| CVR GP LLC
Related Party Transaction [Line Items]
Notice period for termination of agreement	1 year

Related Party Transactions - Net Amounts Incurred Under Service Agreements (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	$ 41,531	$ 40,268	$ 37,821	$ 35,910	$ 37,868	$ 32,566	$ 54,144	$ 23,690	$ 155,530	$ 148,268	$ 106,056
Selling, general and administrative expenses	$ 6,879	$ 6,083	$ 5,754	$ 6,914	$ 7,280	$ 7,261	$ 8,343	$ 6,392	25,630	29,276	20,768
CVR Energy, Inc \| Services Agreement
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)									3,061	3,583	3,500
Selling, general and administrative expenses									12,924	11,761	10,735
Total									$ 15,985	$ 15,344	$ 14,235

Related Party Transactions - Limited Partnership and Railcar Lease Agreements (Details) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2017 railcar	Jun. 30, 2016 railcar	Dec. 31, 2017 USD ($) railcar	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Personnel accruals with affiliates			$ 1,521	$ 1,521	$ 1,968
Limited Partnership Agreement
Related Party Transaction [Line Items]
Personnel costs				3,300	4,000	$ 3,900
Personnel accruals with affiliates			$ 1,500	1,500	2,000
Railcar Lease Agreement \| ARI Leasing, LLC
Related Party Transaction [Line Items]
Number of railcars to be leased \| railcar		115
Number of railcars leased \| railcar	70		70
Rent expense				1,000	$ 300
Railcar Lease Agreement \| American Railcar Leasing, LLC
Related Party Transaction [Line Items]
Maintenance expense				$ 200

Related Party Transactions - CRLLC Facility and Parent Affiliate Units (Details) - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	Jun. 10, 2016	Apr. 30, 2016	Mar. 31, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Proceeds on CRLLC Facility					$ 0	$ 300,000,000	$ 0
Purchase of noncontrolling interest						$ 5,000,000
CVR Nitrogen \| CVR Energy, Inc
Related Party Transaction [Line Items]
Units purchased (in units)			400,000	400,000
Purchase of noncontrolling interest				$ 5,000,000
CRLLC \| Senior Notes \| CRLLC Facility
Related Party Transaction [Line Items]
Proceeds on CRLLC Facility		$ 300,000,000
Repurchased face amount	$ 300,000,000.0
Interest paid	$ 7,000,000

Major Customers and Suppliers (Details) - USD ($)	12 Months Ended
Major Customers and Suppliers (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Major Customers and Suppliers
Insurance coverage limit	$ 200,000,000
Sales \| Customer concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Concentration risk	16.00%	20.00%	24.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer A
Major Customers and Suppliers
Concentration risk	5.00%	10.00%	10.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer B
Major Customers and Suppliers
Concentration risk	11.00%	10.00%	14.00%

Selected Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								6 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net sales	$ 78,192	$ 69,393	$ 97,896	$ 85,321	$ 84,921	$ 78,474	$ 119,797	$ 73,092		$ 330,802	$ 356,284	$ 289,194
Operating costs and expenses:
Cost of materials and other	21,501	19,495	22,141	21,737	21,552	19,811	36,049	16,381		84,874	93,793	65,189
Direct operating expenses (exclusive of depreciation and amortization)	41,531	40,268	37,821	35,910	37,868	32,566	54,144	23,690		155,530	148,268	106,056
Depreciation and amortization	19,109	19,483	19,982	15,412	17,259	16,452	17,559	6,976		73,986	58,246	28,452
Cost of sales	82,141	79,246	79,944	73,059	76,679	68,829	107,752	47,047		314,390	300,307	199,697
Selling, general and administrative expenses	6,879	6,083	5,754	6,914	7,280	7,261	8,343	6,392		25,630	29,276	20,768
Total operating costs and expenses	89,020	85,329	85,698	79,973	83,959	76,090	116,095	53,439		340,020	329,583	220,465
Operating income (loss)	(10,828)	(15,936)	12,198	5,348	962	2,384	3,702	19,653		(9,218)	26,701	68,729
Interest expense and other financing costs	(15,756)	(15,737)	(15,696)	(15,706)	(15,737)	(15,633)	(15,552)	(1,635)		(62,895)	(48,557)	(6,880)
Interest income	20	14	13	3	2	0	2	2		50	6	40
Loss on extinguishment of debt					254	0	(5,116)	0	$ (5,100)	0	(4,862)	0
Other income (expense), net	(585)	22	16	42	20	26	34	23		(505)	103	164
Total other expense	(16,321)	(15,701)	(15,667)	(15,661)	(15,461)	(15,607)	(20,632)	(1,610)		(63,350)	(53,310)	(6,676)
Income (loss) before income tax expense	(27,149)	(31,637)	(3,469)	(10,313)	(14,499)	(13,223)	(16,930)	18,043		(72,568)	(26,609)	62,053
Income tax expense (benefit)	256	(35)	(24)	23	45	207	76	1		220	329	11
Net income (loss)	$ (27,405)	$ (31,602)	$ (3,445)	$ (10,336)	$ (14,544)	$ (13,430)	$ (17,006)	$ 18,042		(72,788)	(26,938)	62,042
Net income (loss) per common unit - basic and diluted (in dollars per unit)	$ (0.24)	$ (0.28)	$ (0.03)	$ (0.09)	$ (0.13)	$ (0.12)	$ (0.15)	$ 0.25
Weighted-average common units outstanding:
Basic and diluted (in units)	113,283	113,283	113,283	113,283	113,283	113,283	113,283	73,128
Affiliates
Operating costs and expenses:
Cost of materials and other	$ 1,889	$ 1,774	$ 1,664	$ 2,146	$ 758	$ 529	$ 536	$ 821		7,473	2,645	6,701
Direct operating expenses (exclusive of depreciation and amortization)	1,029	978	1,038	832	1,017	1,106	1,249	852		3,877	4,225	4,093
Selling, general and administrative expenses	4,216	3,917	3,596	3,886	4,050	3,560	3,917	3,462		15,615	14,989	13,961
Third parties
Operating costs and expenses:
Cost of materials and other	19,612	17,721	20,477	19,591	20,794	19,282	35,513	15,560		77,401	91,148	58,488
Direct operating expenses (exclusive of depreciation and amortization)	40,502	39,290	36,783	35,078	36,851	31,460	52,895	22,838		151,653	144,043	101,963
Selling, general and administrative expenses	$ 2,663	$ 2,166	$ 2,158	$ 3,028	$ 3,230	$ 3,701	$ 4,426	$ 2,930		$ 10,015	$ 14,287	$ 6,807

Selected Quarterly Financial Information (Unaudited) - Factors Impacting Comparability of Quarterly Results (Details) - USD ($)	3 Months Ended						6 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 10, 2016
Interim Period, Costs Not Allocable [Line Items]
Unplanned downtime	12 days	8 days
Loss on extinguishment of debt			$ (254,000)	$ 0	$ 5,116,000	$ 0	$ 5,100,000	$ 0	$ 4,862,000	$ 0
Senior Notes \| 2023 Notes
Interim Period, Costs Not Allocable [Line Items]
Debt instrument face amount					$ 645,000,000.0		$ 645,000,000.0				$ 645,000,000.0
Debt instrument, percentage rate	9.25%				9.25%		9.25%	9.25%			9.25%