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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2019	Apr. 23, 2019
Document and Entity Information
Entity Registrant Name	CVR Partners, LP
Entity Central Index Key	0001425292
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		113,282,973
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 96,606	$ 61,776
Accounts receivable, net of allowance for doubtful accounts	16,922	61,662
Inventories	72,479	63,554
Prepaid expenses and other current assets	5,673	6,989
Total current assets	191,680	193,981
Property, plant, and equipment, net of accumulated depreciation	997,103	1,015,240
Goodwill	40,969	40,969
Other long-term assets	17,238	4,198
Total assets	1,246,990	1,254,388
Current liabilities:
Accounts payable	18,852	26,789
Accounts payable to affiliates	3,697	2,976
Deferred revenue	65,366	68,804
Accrued expenses and other current liabilities	36,423	24,066
Total current liabilities	124,338	122,635
Long-term liabilities:
Long-term debt, net of current portion	629,812	628,989
Other long-term liabilities	12,687	2,938
Total long-term liabilities	642,499	631,927
Commitments and contingencies: (see Note 12)
Partners’ capital:
Common unitholders, 113,282,973 units issued and outstanding at March 31, 2019 and December 31, 2018	480,152	499,825
General partner interest	1	1
Total partners’ capital	480,153	499,826
Total liabilities and partners’ capital	$ 1,246,990	$ 1,254,388

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common unitholders, issued (in units)	113,282,973	113,282,973
Common unitholders, outstanding (in units)	113,282,973	113,282,973

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Net sales	$ 91,873	$ 79,859
Operating costs and expenses:
Cost of materials and other (exclusive of depreciation and amortization)	23,730	22,469
Direct operating expenses (exclusive of depreciation and amortization)	34,820	38,669
Depreciation and amortization	16,584	16,426
Cost of sales	75,134	77,564
Selling, general and administrative expenses	6,846	5,662
Loss on asset disposals	454	54
Operating income (loss)	9,439	(3,421)
Interest expense, net	(15,650)	(15,711)
Other income, net	20	44
Net loss before income taxes	(6,191)	(19,088)
Income tax benefit	(112)	(37)
Net loss	$ (6,079)	$ (19,051)
Net loss per common unit — basic and diluted (in dollars per unit)	$ (0.05)	$ (0.17)
Weighted-average common units outstanding:
Basic and Diluted (in units)	113,283	113,283

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net loss	$ (6,079)	$ (19,051)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	16,584	16,426
Share-based compensation	1,108	280
Other adjustments	1,212	885
Change in assets and liabilities:
Current assets and liabilities	39,010	15,683
Non-current assets and liabilities	89	263
Net cash provided by operating activities	51,924	14,486
Cash flows from investing activities:
Capital expenditures	(3,500)	(2,720)
Proceeds from sale of assets	0	172
Net cash used in investing activities	(3,500)	(2,548)
Cash flows from financing activities:
Cash distributions to common unitholders - Affiliates	(4,670)	0
Cash distributions to common unitholders - Non-affiliates	(8,924)	0
Net cash used in financing activities	(13,594)	0
Net increase in cash and cash equivalents	34,830	11,938
Cash and cash equivalents, beginning of period	61,776	49,173
Cash and cash equivalents, end of period	$ 96,606	$ 61,111

Organization and Nature of Business	3 Months Ended
Organization and Nature of Business	Mar. 31, 2019
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. 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”). As used in these financial statements, references to CVR Partners and the Partnership may refer to consolidated subsidiaries of CVR Partners or one or both of the facilities, as the context may require. As of March 31, 2019, 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 general partner interest held by CVR GP, LLC (“CVR GP” or the “general partner”). As of March 31, 2019, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the shares of CVR Energy. Management and Operations The Partnership, including CVR GP, is party to a number of agreements with CVR Energy and its subsidiaries to manage certain business relationships between the Partnership and the other parties thereto. The various rights and responsibilities of the Partnership, and its partners, are set forth in the Partnership’s limited partnership agreement. CVR GP manages and operates the Partnership via 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. See Note 14 (“Related Party Transactions”) for further discussion. Common unitholders have limited voting rights on matters affecting the Partnership and have no right to elect the general partner’s directors on an annual or continuing basis.

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2018 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2018, which was filed with the SEC on February 21, 2019 (the “2018 Form 10-K”). The accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of March 31, 2019 and December 31, 2018, the results of operations of the Partnership for the three month periods ended March 31, 2019 and 2018 and the cash flows of the Partnership for the three month periods ended March 31, 2019 and 2018. Such adjustments are of a normal recurring nature, unless otherwise disclosed. The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2019 or any other interim or annual period.

Recent Accounting Pronouncements

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Recent Accounting Pronouncements

(3) Recent Accounting Pronouncements

Recent Accounting Pronouncement - Adoption of New Lease Standard

In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, “Leases” (“Topic 842”), 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 a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet. The ROU asset is classified as Other long-term assets on the condensed consolidated balance sheet. The current and long-term lease liabilities are classified as Accrued expenses and other current liabilities and Other long-term liabilities, respectively on the condensed consolidated balance sheet.

We adopted Topic 842 as of January 1, 2019, electing the option to apply the transition provisions at the adoption date instead of the earliest comparative period presented in the financial statements. In connection with the adoption of Topic 842, we made the following elections:


•	Under the short-term lease exception provided for in Topic 842, only ROU assets and the related lease liabilities for leases with an initial term greater than one year were recognized;


•	The accounting treatment for existing land easements was carried forward;


•	Lease and non-lease components were not and will not be bifurcated for all of the Partnership’s asset groups; and


•	The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts.

The adoption of Topic 842 on January 1, 2019 incrementally impacted the Partnership’s condensed consolidated balance sheet as of that date. The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption as of the respective dates.

Effect of Topic 842 Adoption on Condensed Consolidated Balance Sheet as of January 1, 2019



(in thousands)	December 31, 2018 As Stated (Unaudited)		Effect of Adoption of Topic 842 - Leases (Unaudited)				January 1, 2019 As Adjusted
Current assets:
Prepaid expenses and other current assets	$	6,989	$	(2,650	)	(1)	$	4,339
Total currents assets	193,981		(2,650		)		191,331
Other long-term assets	4,198		16,923			(2)	21,121
Total assets	$	1,254,388	$	14,273			$	1,268,661
Current liabilities:
Accrued expenses and other current liabilities	$	24,066	$	3,462		(3)	$	27,528
Total current liabilities	122,635		3,462				126,097
Long-term liabilities:
Long term liabilities:
Other long-term liabilities	2,938		10,811			(3)	13,749
Total long-term liabilities	631,927		10,811				642,738
Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273			$	1,268,661


(1)	Represents lease prepayments reclassified to right-of-use assets.


(2)	Represents recognition of initial right-of-use assets for operating leases, including the reclassification of certain lease prepayments as noted above.


(3)	Represents the initial recognition of lease liabilities.

New Accounting Standards Issued But Not Yet Implemented

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. Certain disclosures are required to be applied on a retrospective basis and others on a prospective basis. This ASU is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this ASU, but does not expect adoption will have a material impact on the Partnership’s disclosures.

Inventories

3 Months Ended

Mar. 31, 2019

Inventory Disclosure [Abstract]

Inventories

(4) Inventories

Inventories consisted of the following:



(in thousands)	March 31, 2019		December 31, 2018
Finished goods	$	34,315	$	25,136
Raw materials	317		439
Parts, supplies and other	37,847		37,979
Total inventories	$	72,479	$	63,554

Property, Plant and Equipment

3 Months Ended

Mar. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(5) Property, Plant and Equipment

Property, plant and equipment consisted of the following:



(in thousands)	March 31, 2019		December 31, 2018
Machinery and equipment	$	1,369,904	$	1,362,965
Automotive equipment	16,773		16,860
Buildings and improvements	16,707		17,116
Land and improvements	13,751		13,250
Construction in progress	9,812		15,802
Other	2,074		1,990
	1,429,021		1,427,983
Less: Accumulated depreciation	431,918		412,743
Total property, plant and equipment, net	$	997,103	$	1,015,240

Leases

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Leases

(6) Leases

Lease Overview

We lease railcars and certain facilities to support the Partnership’s operations. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our lease agreements include rental payments adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements.

Effect of Initial Adoption of New Lease Standard - January 1, 2019

ROU Assets. As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:



(in thousands)	January 1, 2019 (initial recognition)
Railcar leases	$	14,255
Real Estate and other leases	18
Total ROU assets	$	14,273

Lease Liabilities. As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:



(in thousands)	Consolidated Balance Sheet Classification	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	Accrued expense and other current liabilities	$	3,462
Long-term liabilities:
Operating leases	Other long-term liabilities	10,811
Total lease liabilities		$	14,273

Balance Sheet Summary for the Period Ended March 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2019:



(in thousands)	March 31, 2019
Operating Leases:
ROU asset, net
Railcars	$	13,328
Real estate and other	2,496
Lease liability
Railcars	$	13,409
Real estate and other	15



(in thousands)	March 31, 2019
Financing Leases:
ROU asset, net
Real estate and other	$	111
Lease liability
Real estate and other	$	155

Lease Expense Summary for the Three-Month Period Ended March 31, 2019

We recognize lease expense for these leases on a straight-line basis over the lease term. For the three months ended March 31, 2019, we recognized net lease expense comprised of the following components:



(in thousands)	March 31, 2019
Operating lease expense	$	1,023
Financing lease expense:
Amortization of ROU asset	$	105
Interest expense on lease liability	6

Short-term lease expense, recognized within direct operating expenses, was $0.7 million for the three-month period ended March 31, 2019.

Lease Terms and Discount Rates

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:



	March 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	4.1		4.3
Finance Leases	0.4		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	11.0	%	8.0	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2019:



(in thousands)	Operating Leases			Financing Leases
Remainder of 2019	$	3,410		$	155
2020	3,602			—
2021	3,430			—
2022	2,990			—
2023	1,133			—
Thereafter	648			—
Total lease payments	15,213			$	155
Less: imputed interest	(1,789		)	—
Total lease liability	$	13,424		$	155

Leases

(6) Leases

Lease Overview

Effect of Initial Adoption of New Lease Standard - January 1, 2019

ROU Assets. As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:



(in thousands)	January 1, 2019 (initial recognition)
Railcar leases	$	14,255
Real Estate and other leases	18
Total ROU assets	$	14,273

Lease Liabilities. As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:



(in thousands)	Consolidated Balance Sheet Classification	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	Accrued expense and other current liabilities	$	3,462
Long-term liabilities:
Operating leases	Other long-term liabilities	10,811
Total lease liabilities		$	14,273

Balance Sheet Summary for the Period Ended March 31, 2019

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2019:



(in thousands)	March 31, 2019
Operating Leases:
ROU asset, net
Railcars	$	13,328
Real estate and other	2,496
Lease liability
Railcars	$	13,409
Real estate and other	15



(in thousands)	March 31, 2019
Financing Leases:
ROU asset, net
Real estate and other	$	111
Lease liability
Real estate and other	$	155

Lease Expense Summary for the Three-Month Period Ended March 31, 2019



(in thousands)	March 31, 2019
Operating lease expense	$	1,023
Financing lease expense:
Amortization of ROU asset	$	105
Interest expense on lease liability	6

Short-term lease expense, recognized within direct operating expenses, was $0.7 million for the three-month period ended March 31, 2019.

Lease Terms and Discount Rates

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:



	March 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	4.1		4.3
Finance Leases	0.4		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	11.0	%	8.0	%

Maturities of Lease Liabilities

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2019:



(in thousands)	Operating Leases			Financing Leases
Remainder of 2019	$	3,410		$	155
2020	3,602			—
2021	3,430			—
2022	2,990			—
2023	1,133			—
Thereafter	648			—
Total lease payments	15,213			$	155
Less: imputed interest	(1,789		)	—
Total lease liability	$	13,424		$	155

Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2019

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

(7) Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities are as follows:



(in thousands)	March 31, 2019		December 31, 2018
Share-based compensation	$	1,172	$	2,667
Personnel accruals	4,136		7,993
Accrued interest	17,643		2,516
Other accrued expenses and liabilities	13,472		10,890
Total accrued expenses and other current liabilities	$	36,423	$	24,066

Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy and affiliates of $3.8 million and $3.5 million at March 31, 2019 and December 31, 2018, respectively. Refer to Note 14 (“Related Party Transactions”) for additional discussion.

Debt

3 Months Ended

Mar. 31, 2019

Debt Disclosure [Abstract]

Debt

(8) Debt

Long-term debt consists of the following:



(in thousands)	March 31, 2019			December 31, 2018
9.25% senior secured notes, due 2023 (1)	$	645,000		$	645,000
6.50% notes, due 2021	2,240			2,240
Unamortized discount and debt issuance costs	(17,428		)	(18,251		)
Total long-term debt, net of current portion	$	629,812		$	628,989

(1) The estimated fair value of total long-term debt outstanding was approximately $675.6 million and $670.8 million as of March 31, 2019 and December 31, 2018, respectively.

Credit Facility



(in thousands)	Total Capacity		Amount Borrowed as of March 31, 2019		Outstanding Letters of Credit		Available Capacity as of March 31, 2019		Maturity Date
Asset Based Credit Facility (2)	$	50,000	$	—	$	—	$	50,000	September 30, 2021


(2)	At the option of the borrowers, loans under the asset based 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.

Covenant Compliance

The Partnership is in compliance with all covenants of the asset based credit facility and the 9.25% senior secured notes and 6.50% notes as of March 31, 2019.

Partners' Capital

3 Months Ended

Mar. 31, 2019

Equity [Abstract]

Partners' Capital

(9) Partners' Capital

The following table summarizes the partners’ capital and general partners’ interest for the three months ended March 31, 2019.



	Common Units				General Partner Interest		Total
(in thousands, except unit data)	Issued	Amount			General Partner Interest		Total

Balance at December 31, 2018	113,282,973	$	499,825		$	1	$	499,826
Cash distributions to common unitholders - Affiliates	—	(4,670		)	—		(4,670		)
Cash distributions to common unitholders - Non-affiliates	—	(8,924		)	—		(8,924		)
Net loss	—	(6,079		)	—		(6,079		)
Balance at March 31, 2019	113,282,973	$	480,152		$	1	$	480,153



	Common Units				General Partner Interest		Total
(in thousands, except unit data)	Issued	Amount			General Partner Interest		Total

Balance at December 31, 2017	113,282.973	$	549,852		$	1	$	549,853
Net loss	—	(19,051		)	—		(19,051		)
Balance at March 31, 2018	113,282,973	$	530,801		$	1	$	530,802

Distributions

For the fourth quarter of 2018, the Partnership declared a cash distribution of $0.12 per common unit, or $13.6 million, which was paid on March 11, 2019.

On April 24, 2019, the Board of Directors of the general partner of the Partnership declared a cash distribution for the first quarter of 2019 in the amount of $0.07 per common unit, or approximately $8 million in aggregate. The cash distribution will be paid on May 13, 2019 to the Partnership’s unitholders of record at the close of business on May 6, 2019.

Revenue

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue

(10) Revenue

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



(in thousands)	Three Months Ended March 31, 2019		Three Months Ended March 31, 2018
Ammonia	$	13,352	$	11,597
UAN	64,064		52,763
Urea products	4,671		4,911
Fertilizer sales, exclusive of freight and other	82,087		69,271
Freight revenue	8,018		8,739
Other revenue	1,768		1,849
Total net sales	$	91,873	$	79,859

The Partnership sells its products on a wholesale basis under a contract or by purchase order. The Partnership’s contracts with customers, including purchase orders, generally contain fixed pricing and most have terms of less than one year. The Partnership recognizes revenue at the point in time at which the customer obtains control of the product, which is generally upon delivery and acceptance by the customer. The customer acceptance point is stated in the contract and may be at one of the Partnership’s manufacturing facilities, at one of the Partnership’s off-site loading facilities or at the customer’s designated facility. Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and is reimbursed by customers. An offsetting expense for freight is included in cost of materials and other. Qualifying taxes collected from customers and remitted to governmental authorities are not included in reported revenues.

Depending on the product sold and the type of contract, payments from customers are generally either due prior to delivery or within 15 to 30 days of product delivery.

The Partnership generally provides no warranty other than the implicit promise that goods delivered are free of liens and encumbrances and meet the agreed upon specifications. Product returns are rare, and as such, the Partnership does not record a specific warranty reserve or consider activities related to such warranty, if any, to be a separate performance obligation.

The Partnership has an immaterial amount of variable consideration for contracts with an original duration of less than a year. A small portion of the Partnership’s revenue includes contracts extending beyond one year, some of which contain variable pricing in which the majority of the variability is attributed to the market-based pricing. The Partnership’s contracts do not contain a significant financing component.

The Partnership has an immaterial amount of fee-based revenue, included in other revenue in the table above, that is recognized based on the net amount of the proceeds received.

Transaction price allocated to remaining performance obligations

As of March 31, 2019, the Partnership had approximately $9.6 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately 39% of these performance obligations as revenue by the end of 2019, an additional 30% by 2020 and the remaining balance thereafter. The Partnership has elected to not disclose the amount of transaction price allocated to remaining performance obligations for contracts with an original expected duration of less than one year. The Partnership has elected to not disclose variable consideration allocated to wholly unsatisfied performance obligations that are based on market prices that have not yet been determined.

Contract balances

The Partnership’s deferred revenue is a contract liability that primarily relates to fertilizer sales contracts requiring customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Contracts requiring prepayment are generally short-term in nature and, as discussed above, revenue is recognized at the point in time in which the customer obtains control of the product. At March 31, 2019, $0.7 million of the deferred revenue balance pertained to prepaid contracts where the associated receivable was recognized as it had not yet been collected by the Partnership.

A summary of the deferred revenue activity during the three months ended March 31, 2019 is presented below:



(in thousands)	Three Months Ended March 31, 2019
Balance at January 1, 2019	$	68,804
Add:
New prepay contracts entered into during the period (1)	9,621
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	12,172
Revenue recognized related to contracts entered into during the period	620
Other changes	267
Balance at March 31, 2019	$	65,366

(1) Includes $8.9 million where payment associated with prepaid contracts was collected.

Share-Based Compensation

3 Months Ended

Mar. 31, 2019

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

Share-Based Compensation

(11) Share-Based Compensation

A summary of compensation expense during the three months ended March 31, 2019 and 2018 is presented below:



(in thousands)	Three Months Ended March 31, 2019		Three Months Ended March 31, 2018
Phantom Units	$	790	$	406
Other Awards (1)	318		(126		)
Total Share-Based Compensation Expense	$	1,108	$	280


(1)	Other awards include the allocation of compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners’ affiliates.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(12) Commitments and Contingencies Except as described below, there have been no material changes in the Partnership’s commitments and contingencies during the three months ended March 31, 2019. In the ordinary course of business, the Partnership may become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. The outcome of these matters cannot always be predicted accurately, but the Partnership accrues liabilities for these matters if the Partnership has determined that it is probable a loss has been incurred and the loss can be reasonably estimated. While it is not possible to predict the outcome of such proceedings, if one or more of them were decided against us, the Partnership believes there would be no material impact on its consolidated financial statements. Litigation In 2008, Coffeyville Resources Nitrogen Fertilizer LLC (“CRNF”), a subsidiary of CVR Partners LP, protested the reclassification and reassessment by Montgomery County, Kansas (the “County”) of CRNF’s nitrogen fertilizer plant following expiration of its ten year property tax abatement that expired on December 31, 2007, which reclassification and reassessment resulted in an increase in CRNF’s annual property tax expense in excess of $10 million per year for the 2008 through 2012 tax years. Despite its protest, CRNF fully accrued and paid these property taxes. In February 2013, the County and CRNF agreed to a settlement for tax years 2009 through 2012 which resulted in decreased property taxes through 2017, leaving 2008 in dispute. In 2013, the Kansas Court of Appeals overturned an adverse ruling of the Kansas Board of Tax Appeals (“BOTA”) and instructed BOTA to classify each CRNF asset on an asset-by-asset basis. In March 2015, BOTA concluded its classification and determined a substantial majority of CRNF’s assets in dispute were personal property for the 2008 tax year. In September 2018, the Kansas Court of Appeals upheld BOTA’s property tax determinations in CRNF’s favor. In October 2018, the County petitioned the Kansas Supreme Court to review the Court of Appeals determination. Subsequent briefs were filed by CRNF and the County. In April 2019, CRNF and the County executed an agreement under which the County agreed to withdraw its petition to the Kansas Supreme Court and CRNF is expected to recover $7.9 million through favorable property tax assessments from 2019 through 2028, subject to the terms of the settlement agreement.

Supplemental Cash Flow Information

3 Months Ended

Mar. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

(13) Supplemental Cash Flow Information

Cash flows related to interest and construction in process are as follows:



	Three Months Ended March 31,
(in thousands)	2019			2018
Supplemental disclosures:
Cash paid for interest	$	53		$	138
Non-cash investing activities:
Construction in process additions included in accounts payable	$	1,252		$	2,203
Change in accounts payable related to construction in process additions	(668		)	1,314

Related Party Transactions

3 Months Ended

Mar. 31, 2019

Related Party Transactions

(14) Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three month periods ended March 31, 2019 and 2018 is summarized below.

Sales to related parties



		Three Months Ended March 31,
(in thousands)	Related Party	2019		2018
Net Sales
Feedstock and Shared Services Agreement	CRRM (1)	$	2	$	35

Expenses from related parties



		Three Months Ended March 31,
(in thousands)	Related Party	2019		2018
Cost of materials and other
Coke Supply Agreement	CRRM (1)	$	1,321	$	359
Hydrogen Purchase and Sale Agreement	CRRM (1)	1,541		1,310

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	940	$	616
Limited Partnership Agreement	CVR GP	174		663

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	4,038	$	2,863
Limited Partnership Agreement	CVR GP	915		1,330


(1)	Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy

Amounts due to related parties



(in thousands)	Related Party	March 31, 2019		December 31, 2018
Accounts payable
Feedstock and Shared Services Agreement	CRRM (1)	$	1,102	$	1,280
Hydrogen Purchase and Sale Agreement and other	CRRM (1)	1,335		324
Limited Partnership Agreement	CVR GP	1,260		1,372

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	940	$	1,179
Services Agreement	CVR Energy	2,818		2,352

Basis of Presentation (Policies)

3 Months Ended

Mar. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2018 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2018, which was filed with the SEC on February 21, 2019 (the “2018 Form 10-K”).

The accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of March 31, 2019 and December 31, 2018, the results of operations of the Partnership for the three month periods ended March 31, 2019 and 2018 and the cash flows of the Partnership for the three month periods ended March 31, 2019 and 2018. Such adjustments are of a normal recurring nature, unless otherwise disclosed.

The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2019 or any other interim or annual period.

Recent Accounting Pronouncements

Recent Accounting Pronouncement - Adoption of New Lease Standard


•	Under the short-term lease exception provided for in Topic 842, only ROU assets and the related lease liabilities for leases with an initial term greater than one year were recognized;


•	The accounting treatment for existing land easements was carried forward;


•	Lease and non-lease components were not and will not be bifurcated for all of the Partnership’s asset groups; and


•	The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts.

Effect of Topic 842 Adoption on Condensed Consolidated Balance Sheet as of January 1, 2019



(in thousands)	December 31, 2018 As Stated (Unaudited)		Effect of Adoption of Topic 842 - Leases (Unaudited)				January 1, 2019 As Adjusted
Current assets:
Prepaid expenses and other current assets	$	6,989	$	(2,650	)	(1)	$	4,339
Total currents assets	193,981		(2,650		)		191,331
Other long-term assets	4,198		16,923			(2)	21,121
Total assets	$	1,254,388	$	14,273			$	1,268,661
Current liabilities:
Accrued expenses and other current liabilities	$	24,066	$	3,462		(3)	$	27,528
Total current liabilities	122,635		3,462				126,097
Long-term liabilities:
Long term liabilities:
Other long-term liabilities	2,938		10,811			(3)	13,749
Total long-term liabilities	631,927		10,811				642,738
Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273			$	1,268,661


(1)	Represents lease prepayments reclassified to right-of-use assets.


(2)	Represents recognition of initial right-of-use assets for operating leases, including the reclassification of certain lease prepayments as noted above.


(3)	Represents the initial recognition of lease liabilities.

New Accounting Standards Issued But Not Yet Implemented

Recent Accounting Pronouncements (Tables)

3 Months Ended

Mar. 31, 2019

Accounting Policies [Abstract]

Schedule of Effect of Topic 842 on Balance Sheet

The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption as of the respective dates.

Effect of Topic 842 Adoption on Condensed Consolidated Balance Sheet as of January 1, 2019



(in thousands)	December 31, 2018 As Stated (Unaudited)		Effect of Adoption of Topic 842 - Leases (Unaudited)				January 1, 2019 As Adjusted
Current assets:
Prepaid expenses and other current assets	$	6,989	$	(2,650	)	(1)	$	4,339
Total currents assets	193,981		(2,650		)		191,331
Other long-term assets	4,198		16,923			(2)	21,121
Total assets	$	1,254,388	$	14,273			$	1,268,661
Current liabilities:
Accrued expenses and other current liabilities	$	24,066	$	3,462		(3)	$	27,528
Total current liabilities	122,635		3,462				126,097
Long-term liabilities:
Long term liabilities:
Other long-term liabilities	2,938		10,811			(3)	13,749
Total long-term liabilities	631,927		10,811				642,738
Equity:
Total liabilities and partners’ capital	$	1,254,388	$	14,273			$	1,268,661


(1)	Represents lease prepayments reclassified to right-of-use assets.


(2)	Represents recognition of initial right-of-use assets for operating leases, including the reclassification of certain lease prepayments as noted above.


(3)	Represents the initial recognition of lease liabilities.

Inventories (Tables)

3 Months Ended

Mar. 31, 2019

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



(in thousands)	March 31, 2019		December 31, 2018
Finished goods	$	34,315	$	25,136
Raw materials	317		439
Parts, supplies and other	37,847		37,979
Total inventories	$	72,479	$	63,554

Property, Plant and Equipment (Tables)

3 Months Ended

Mar. 31, 2019

Property, Plant and Equipment [Abstract]

Summary of costs and accumulated depreciation for property, plant, and equipment

Property, plant and equipment consisted of the following:



(in thousands)	March 31, 2019		December 31, 2018
Machinery and equipment	$	1,369,904	$	1,362,965
Automotive equipment	16,773		16,860
Buildings and improvements	16,707		17,116
Land and improvements	13,751		13,250
Construction in progress	9,812		15,802
Other	2,074		1,990
	1,429,021		1,427,983
Less: Accumulated depreciation	431,918		412,743
Total property, plant and equipment, net	$	997,103	$	1,015,240

Leases (Tables)

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Right-of-use assets for operating and finance leases

As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following:



(in thousands)	January 1, 2019 (initial recognition)
Railcar leases	$	14,255
Real Estate and other leases	18
Total ROU assets	$	14,273

Lease liabilities for operating and finance leases

As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following:



(in thousands)	Consolidated Balance Sheet Classification	January 1, 2019 (initial recognition)
Current liabilities:
Operating leases	Accrued expense and other current liabilities	$	3,462
Long-term liabilities:
Operating leases	Other long-term liabilities	10,811
Total lease liabilities		$	14,273

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

The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2019:



(in thousands)	March 31, 2019
Operating Leases:
ROU asset, net
Railcars	$	13,328
Real estate and other	2,496
Lease liability
Railcars	$	13,409
Real estate and other	15



(in thousands)	March 31, 2019
Financing Leases:
ROU asset, net
Real estate and other	$	111
Lease liability
Real estate and other	$	155

Lease expense, terms, and discount rates

For the three months ended March 31, 2019, we recognized net lease expense comprised of the following components:



(in thousands)	March 31, 2019
Operating lease expense	$	1,023
Financing lease expense:
Amortization of ROU asset	$	105
Interest expense on lease liability	6

The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities:



	March 31, 2019		January 1, 2019 (initial recognition)
Weighted-average remaining lease term (years)
Operating Leases	4.1		4.3
Finance Leases	0.4		0.5
Weighted-average discount rate
Operating Leases	5.1	%	5.1	%
Finance Leases	11.0	%	8.0	%

Summary of Remaining Minimum Lease Payments for Operating Leases

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2019:



(in thousands)	Operating Leases			Financing Leases
Remainder of 2019	$	3,410		$	155
2020	3,602			—
2021	3,430			—
2022	2,990			—
2023	1,133			—
Thereafter	648			—
Total lease payments	15,213			$	155
Less: imputed interest	(1,789		)	—
Total lease liability	$	13,424		$	155

Summary of Remaining Minimum Lease Payments for Finance Leases

The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2019:



(in thousands)	Operating Leases			Financing Leases
Remainder of 2019	$	3,410		$	155
2020	3,602			—
2021	3,430			—
2022	2,990			—
2023	1,133			—
Thereafter	648			—
Total lease payments	15,213			$	155
Less: imputed interest	(1,789		)	—
Total lease liability	$	13,424		$	155

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Mar. 31, 2019

Payables and Accruals [Abstract]

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities are as follows:



(in thousands)	March 31, 2019		December 31, 2018
Share-based compensation	$	1,172	$	2,667
Personnel accruals	4,136		7,993
Accrued interest	17,643		2,516
Other accrued expenses and liabilities	13,472		10,890
Total accrued expenses and other current liabilities	$	36,423	$	24,066

Debt (Tables)

3 Months Ended

Mar. 31, 2019

Debt Disclosure [Abstract]

Schedule of debt

Long-term debt consists of the following:



(in thousands)	March 31, 2019			December 31, 2018
9.25% senior secured notes, due 2023 (1)	$	645,000		$	645,000
6.50% notes, due 2021	2,240			2,240
Unamortized discount and debt issuance costs	(17,428		)	(18,251		)
Total long-term debt, net of current portion	$	629,812		$	628,989

(1) The estimated fair value of total long-term debt outstanding was approximately $675.6 million and $670.8 million as of March 31, 2019 and December 31, 2018, respectively.

Credit Facility



(in thousands)	Total Capacity		Amount Borrowed as of March 31, 2019		Outstanding Letters of Credit		Available Capacity as of March 31, 2019		Maturity Date
Asset Based Credit Facility (2)	$	50,000	$	—	$	—	$	50,000	September 30, 2021


(2)	At the option of the borrowers, loans under the asset based 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.

Partners' Capital (Tables)

3 Months Ended

Mar. 31, 2019

Equity [Abstract]

Summary of partners' capital and general partners' interest

The following table summarizes the partners’ capital and general partners’ interest for the three months ended March 31, 2019.



	Common Units				General Partner Interest		Total
(in thousands, except unit data)	Issued	Amount			General Partner Interest		Total

Balance at December 31, 2018	113,282,973	$	499,825		$	1	$	499,826
Cash distributions to common unitholders - Affiliates	—	(4,670		)	—		(4,670		)
Cash distributions to common unitholders - Non-affiliates	—	(8,924		)	—		(8,924		)
Net loss	—	(6,079		)	—		(6,079		)
Balance at March 31, 2019	113,282,973	$	480,152		$	1	$	480,153



	Common Units				General Partner Interest		Total
(in thousands, except unit data)	Issued	Amount			General Partner Interest		Total

Balance at December 31, 2017	113,282.973	$	549,852		$	1	$	549,853
Net loss	—	(19,051		)	—		(19,051		)
Balance at March 31, 2018	113,282,973	$	530,801		$	1	$	530,802

Revenue (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

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



(in thousands)	Three Months Ended March 31, 2019		Three Months Ended March 31, 2018
Ammonia	$	13,352	$	11,597
UAN	64,064		52,763
Urea products	4,671		4,911
Fertilizer sales, exclusive of freight and other	82,087		69,271
Freight revenue	8,018		8,739
Other revenue	1,768		1,849
Total net sales	$	91,873	$	79,859

Summary of deferred revenue activity

A summary of the deferred revenue activity during the three months ended March 31, 2019 is presented below:



(in thousands)	Three Months Ended March 31, 2019
Balance at January 1, 2019	$	68,804
Add:
New prepay contracts entered into during the period (1)	9,621
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	12,172
Revenue recognized related to contracts entered into during the period	620
Other changes	267
Balance at March 31, 2019	$	65,366

(1) Includes $8.9 million where payment associated with prepaid contracts was collected.

Share-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2019

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

Schedule of share-based compensation expense

A summary of compensation expense during the three months ended March 31, 2019 and 2018 is presented below:



(in thousands)	Three Months Ended March 31, 2019		Three Months Ended March 31, 2018
Phantom Units	$	790	$	406
Other Awards (1)	318		(126		)
Total Share-Based Compensation Expense	$	1,108	$	280


(1)	Other awards include the allocation of compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners’ affiliates.

Supplemental Cash Flow Information (Tables)

3 Months Ended

Mar. 31, 2019

Supplemental Cash Flow Elements [Abstract]

Schedule of cash flows related to interest and construction in process

Cash flows related to interest and construction in process are as follows:



	Three Months Ended March 31,
(in thousands)	2019			2018
Supplemental disclosures:
Cash paid for interest	$	53		$	138
Non-cash investing activities:
Construction in process additions included in accounts payable	$	1,252		$	2,203
Change in accounts payable related to construction in process additions	(668		)	1,314

Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of related party transactions

Activity associated with the Partnership’s related party arrangements for the three month periods ended March 31, 2019 and 2018 is summarized below.

Sales to related parties



		Three Months Ended March 31,
(in thousands)	Related Party	2019		2018
Net Sales
Feedstock and Shared Services Agreement	CRRM (1)	$	2	$	35

Expenses from related parties



		Three Months Ended March 31,
(in thousands)	Related Party	2019		2018
Cost of materials and other
Coke Supply Agreement	CRRM (1)	$	1,321	$	359
Hydrogen Purchase and Sale Agreement	CRRM (1)	1,541		1,310

Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	940	$	616
Limited Partnership Agreement	CVR GP	174		663

Selling, general and administrative expenses
Services Agreement	CVR Energy	$	4,038	$	2,863
Limited Partnership Agreement	CVR GP	915		1,330


(1)	Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy

Amounts due to related parties



(in thousands)	Related Party	March 31, 2019		December 31, 2018
Accounts payable
Feedstock and Shared Services Agreement	CRRM (1)	$	1,102	$	1,280
Hydrogen Purchase and Sale Agreement and other	CRRM (1)	1,335		324
Limited Partnership Agreement	CVR GP	1,260		1,372

Accrued expenses and other current liabilities
Limited Partnership Agreement	CVR GP	$	940	$	1,179
Services Agreement	CVR Energy	2,818		2,352

Organization and Nature of Business (Details)	3 Months Ended
Organization and Nature of Business (Details)	Mar. 31, 2019 manufacturing_facility
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities	2
Percentage of limited partner interest held by the public	66.00%
CVR Energy, Inc \| IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest	34.00%
General partner interest	100.00%

Recent Accounting Pronouncements - Effect of Topic 842 (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Current assets:
Prepaid expenses and other current assets	$ 5,673	$ 4,339	$ 6,989
Total currents assets	191,680	191,331	193,981
Other long-term assets	17,238	21,121	4,198
Total assets	1,246,990	1,268,661	1,254,388
Current liabilities:
Accrued expenses and other current liabilities	36,423	27,528	24,066
Total current liabilities	124,338	126,097	122,635
Long-term liabilities:
Other long-term liabilities	12,687	13,749	2,938
Total long-term liabilities	642,499	642,738	631,927
Total liabilities and partners’ capital	$ 1,246,990	1,268,661	$ 1,254,388
Topic 842
Current assets:
Prepaid expenses and other current assets		(2,650)
Total currents assets		(2,650)
Other long-term assets		16,923
Total assets		14,273
Current liabilities:
Accrued expenses and other current liabilities		3,462
Total current liabilities		3,462
Long-term liabilities:
Other long-term liabilities		10,811
Total long-term liabilities		10,811
Total liabilities and partners’ capital		$ 14,273

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Finished goods	$ 34,315	$ 25,136
Raw materials	317	439
Parts, supplies and other	37,847	37,979
Total inventories	$ 72,479	$ 63,554

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,429,021	$ 1,427,983
Less: Accumulated depreciation	431,918	412,743
Total property, plant and equipment, net	997,103	1,015,240
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,369,904	1,362,965
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,773	16,860
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,707	17,116
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	13,751	13,250
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	9,812	15,802
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,074	$ 1,990

Leases - Additional Information (Details)	3 Months Ended
Leases - Additional Information (Details)	Mar. 31, 2019
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	20 years

Leases - ROU Assets (Details) $ in Thousands	Jan. 01, 2019 USD ($)
Lessee, Lease, Description [Line Items]
Total ROU assets	$ 14,273
Railcar leases
Lessee, Lease, Description [Line Items]
Total ROU assets	14,255
Real Estate and other leases
Lessee, Lease, Description [Line Items]
Total ROU assets	$ 18

Leases - Lease Liabilities (Details) $ in Thousands	Jan. 01, 2019 USD ($)
Current liabilities:
Operating leases	$ 3,462
Long-term liabilities:
Operating leases	10,811
Total lease liabilities	$ 14,273

Leases - Balance Sheet Summary (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Operating Leases:
Lease liability	$ 13,424
Financing Leases:
Lease liability	155
Railcars
Operating Leases:
ROU asset, net	13,328
Lease liability	13,409
Real estate and other
Operating Leases:
ROU asset, net	2,496
Lease liability	15
Financing Leases:
ROU asset, net	111
Lease liability	$ 155

Leases - Lease Expense (Details) $ in Thousands	3 Months Ended
Leases - Lease Expense (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Leases [Abstract]
Operating lease expense	$ 1,023
Financing lease expense:
Amortization of ROU asset	105
Interest expense on lease liability	6
Short-term lease expense	$ 700

Leases - Lease Terms and Discount Rates (Details)	Mar. 31, 2019	Jan. 01, 2019
Weighted-average remaining lease term (years)
Operating Leases	4 years 1 month 6 days	4 years 3 months 19 days
Finance Leases	4 months 24 days	6 months
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	11.00%	8.00%

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Operating Leases
Remainder of 2019	$ 3,410
2020	3,602
2021	3,430
2022	2,990
2023	1,133
Thereafter	648
Total lease payments	15,213
Less: imputed interest	(1,789)
Total lease liability	13,424
Financing Leases
Remainder of 2019	155
2020	0
2021	0
2022	0
2023	0
Thereafter	0
Total lease payments	155
Less: imputed interest	0
Total lease liability	$ 155

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Share-based compensation	$ 1,172		$ 2,667
Personnel accruals	4,136		7,993
Accrued interest	17,643		2,516
Other accrued expenses and liabilities	13,472		10,890
Total accrued expenses and other current liabilities	36,423	$ 27,528	24,066
Affiliate balances	$ 3,800		$ 3,500

Debt - Components of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (17,428)	$ (18,251)
Total long-term debt, net of current portion	629,812	628,989
Estimated fair value of total long-term debt outstanding	675,600	670,800
Senior Notes \| 9.25% senior secured notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Debt instrument, percentage rate	9.25%
Senior Notes \| 6.50% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240
Debt instrument, percentage rate	6.50%

Debt - Credit Facilities Outstanding (Details) - Asset Based Credit Facility - Line of Credit - Revolving credit facility	3 Months Ended
	Mar. 31, 2019 USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 50,000,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 50,000,000
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Step-down percentage based on the previous quarter's excess availability	0.50%

Debt - Additional Information (Details) - Senior Notes	Mar. 31, 2019
9.25% senior secured notes, due 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%
6.50% notes, due 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.50%

Partners' Capital (Details) - USD ($) $ in Thousands	3 Months Ended
Partners' Capital (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 31, 2018
Increase (Decrease) in Partners' Capital
Beginning balance	$ 499,826	$ 549,853
Cash distributions to common unitholders - Affiliates	(4,670)
Cash distributions to common unitholders - Non-affiliates	(8,924)
Net loss	(6,079)	(19,051)
Ending balance	480,153	530,802
General Partner Interest
Increase (Decrease) in Partners' Capital
Beginning balance	1	1
Cash distributions to common unitholders - Affiliates	0
Cash distributions to common unitholders - Non-affiliates	0
Net loss	0	0
Ending balance	$ 1	$ 1
Common Units
Increase (Decrease) in Partners' Capital
Beginning balance (in units)	113,282,973	113,282,973
Beginning balance	$ 499,825	$ 549,852
Cash distributions to common unitholders - Affiliates	(4,670)
Cash distributions to common unitholders - Non-affiliates	(8,924)
Net loss	$ (6,079)	$ (19,051)
Ending balance (in units)	113,282,973	113,282,973
Ending balance	$ 480,152	$ 530,801

- Definition

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

+ References + Details

Partners' Capital - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	Apr. 24, 2019	Mar. 11, 2019
Distribution Made to Limited Partner [Line Items]
Cash distribution paid (in dollars per share)		$ 0.12
Cash distribution paid		$ 13.6
Subsequent Event
Distribution Made to Limited Partner [Line Items]
Distributions declared per common unit (in dollars per unit)	$ 0.07
Distributions declared	$ 8.0

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 91,873	$ 79,859
Fertilizer sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	82,087	69,271
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	13,352	11,597
UAN
Disaggregation of Revenue [Line Items]
Net sales	64,064	52,763
Urea products
Disaggregation of Revenue [Line Items]
Net sales	4,671	4,911
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	8,018	8,739
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 1,768	$ 1,849

Revenue - Additional Information (Details) $ in Millions	3 Months Ended
Revenue - Additional Information (Details) $ in Millions	Mar. 31, 2019 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 9.6
Deferred revenue balance pertaining to prepaid contracts where associated receivable was recognized as it had not yet been collected	$ 0.7
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	15 days
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	30 days

Revenue - Remaining performance obligations (Details)	Mar. 31, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	39.00%
Remaining performance obligation, expected timing of satisfaction, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	30.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019 USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 68,804
Add:
New prepay contracts entered into during the period	9,621
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	12,172
Revenue recognized related to contracts entered into during the period	620
Other changes	267
Balance at end of period	65,366
Prepaid contracts where payment was collected	$ 8,900

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-Based Compensation
Total Share-Based Compensation Expense	$ 1,108	$ 280
Phantom Units
Share-Based Compensation
Total Share-Based Compensation Expense	790	406
Other Awards
Share-Based Compensation
Total Share-Based Compensation Expense	$ 318	$ (126)

Commitments and Contingencies - Litigation (Details) - CRNF - USD ($) $ in Millions		1 Months Ended	12 Months Ended
	Dec. 31, 2007	Apr. 25, 2019	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Long-term Purchase Commitment [Line Items]
Property tax abatement period	10 years
Increase in annual property tax expense (in excess of)			$ 10.0	$ 10.0	$ 10.0	$ 10.0	$ 10.0
Subsequent Event
Long-term Purchase Commitment [Line Items]
Recoverable amount through favorable property tax assessments		$ 7.9

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Supplemental disclosures:
Cash paid for interest	$ 53	$ 138
Non-cash investing activities:
Construction in process additions included in accounts payable	1,252	2,203
Change in accounts payable related to construction in process additions	$ (668)	$ 1,314

Related Party Transactions - Sales to Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Related Party Transaction [Line Items]
Net sales	$ 91,873	$ 79,859
CRRM \| Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Net sales	$ 2	$ 35

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Related Party Transaction [Line Items]
Cost of materials and other	$ 23,730	$ 22,469
Direct operating expenses (exclusive of depreciation and amortization)	34,820	38,669
Selling, general and administrative expenses	6,846	5,662
Coke Supply Agreement \| CRRM \| Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other	1,321	359
Hydrogen Purchase and Sale Agreement \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other	1,541	1,310
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	940	616
Selling, general and administrative expenses	4,038	2,863
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	174	663
Selling, general and administrative expenses	$ 915	$ 1,330

Related Party Transactions - Amounts Due to Related Parties (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accounts payable	$ 3,697	$ 2,976
Accrued expenses and other current liabilities	3,800	3,500
Feedstock and Shared Services Agreement \| CRRM
Related Party Transaction [Line Items]
Accounts payable	1,102	1,280
Hydrogen Purchase and Sale Agreement and other \| CRRM \| Hydrogen
Related Party Transaction [Line Items]
Accounts payable	1,335	324
Limited Partnership Agreement \| CVR GP
Related Party Transaction [Line Items]
Accounts payable	1,260	1,372
Accrued expenses and other current liabilities	940	1,179
Services Agreement \| CVR Energy
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities	$ 2,818	$ 2,352