Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2019

Related Party Transactions [Abstract]

Schedule of related party transactions

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2019, 2018, and 2017 is summarized below:

Sales to related parties

		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Net sales
Feedstock and Shared Services Agreement	CRRM (1)	$	119	$	371	$	405

Expenses from related parties

		Year Ended December 31,
(in thousands)	Related Party	2019		2018		2017
Cost of materials and other
Hydrogen Purchase and Sale Agreement	CRRM (1)	$	4,648	$	4,218	$	4,167
Coke Supply Agreement	CRRM (1)	3,628		2,630		1,985
Terminal and Operating Agreement	CRT (2)	84		31		61
Direct operating expenses (exclusive of depreciation and amortization)
Services Agreement	CVR Energy	$	3,390	$	2,990	$	3,061
Limited Partnership Agreement	CVR GP	728		756		580
Lease Agreement	CRRM (1)	117		114		112
Selling, general and administrative expenses
Services Agreement	CVR Energy	$	15,755	$	14,157	$	12,924
Limited Partnership Agreement	CVR GP	2,526		2,419		2,691

Amounts due to related parties

		December 31,
(in thousands)	Related Party	2019		2018
Prepaid expenses and other current assets
Feedstock and Shared Services Agreement:	CRRM (1)	$	249	$	208
Accounts payable to affiliates
Feedstock and Shared Services Agreement	CRRM (1)	$	788	$	1,106
Hydrogen Purchase and Sale Agreement	CRRM (1)	271		324
Coke Supply Agreement	CRRM (1)	15		138
GP Services Agreement	CVR GP	1,182		1,372
Other current liabilities
Limited Partnership Agreement	CVR GP	$	1,327	$	1,179
Services Agreement	CVR Energy	4,124		2,352
Other long-term liabilities
Limited Partnership Agreement	CVR GP	$	119	$	503

(1)“CRRM” is Coffeyville Resources Refining and Marketing, LLC, an indirect wholly-owned subsidiary of CVR Energy.

(2)“CRT” is Coffeyville Resources Terminal, LLC, an indirect wholly-owned subsidiary of CVR Energy.

Schedule of distributions paid

The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, as of December 31, 2019.

				Distributions Paid (in thousands)
Related Period	Date Paid	Distribution Per Common Unit		Public Unitholders		CVR Energy		Total
2018 - 4th Quarter	March 11, 2019	$	0.12	$	8,924	$	4,670	$	13,594
2019 - 1st Quarter	May 13, 2019	0.07		5,205		2,724		7,929
2019 - 2nd Quarter	August 12, 2019	0.14		10,411		5,449		15,860
2019 - 3rd Quarter	November 11, 2019	0.07		5,205		2,724		7,930
Total distributions		$	0.40	$	29,745	$	15,567	$	45,313