Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2019

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

The related party accounts payable balances were as follows:

	March 31, 2019		December 31, 2018
Accounts payable—Westlake	$	19,344	$	27,477

Charges from related parties for goods and services capitalized as assets were as follows:

	Three Months Ended March 31,
	2019		2018
Goods and services purchased from Westlake and capitalized as assets	$	643	$	351

Sales to related parties were as follows:

	Three Months Ended March 31,
	2019		2018
Net sales—Westlake	$	257,040	$	235,031

Charges from related parties in cost of sales were as follows:

	Three Months Ended March 31,
	2019		2018
Feedstock purchased from Westlake and included in cost of sales	$	122,155	$	105,415
Other charges from Westlake and included in cost of sales	27,572		28,406
Total	$	149,727	$	133,821

Charges from related parties included within selling, general and administrative expenses were as follows:

	Three Months Ended March 31,
	2019		2018
Services received from Westlake and included in selling, general and administrative    expenses	$	6,603	$	6,251

The Partnership's accounts receivable from Westlake were as follows:

	March 31, 2019		December 31, 2018
Accounts receivable—Westlake	$	47,626	$	57,280

Debt payable to related parties was as follows:

	March 31, 2019		December 31, 2018
Long-term debt payable to Westlake	$	601,119	$	477,608

The Partnership's receivable under the Investment Management Agreement was as follows:

	March 31, 2019		December 31, 2018
Receivable under the Investment Management Agreement	$	276,501	$	148,956