Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2020

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



	September 30, 2020		December 31, 2019
Receivable under the Investment Management Agreement	$	191,241	$	162,773

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



	September 30, 2020		December 31, 2019
Accounts receivable—Westlake	$	56,237	$	42,847

Sales to related parties were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Net sales—Westlake	$	217,763	$	216,678	$	660,022	$	703,765

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Services received from Westlake and included in selling, general and administrative expenses	$	5,679	$	6,808	$	16,492	$	19,875

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Goods and services purchased from Westlake and capitalized as assets	$	404	$	634	$	1,268	$	1,918

The related party accounts payable balances were as follows:

Debt payable to related parties was as follows:



	September 30, 2020		December 31, 2019
Long-term debt payable to Westlake	$	399,674	$	399,674

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Feedstock purchased from Westlake and included in cost of sales	$	60,646	$	73,813	$	189,608	$	285,567
Other charges from Westlake and included in cost of sales	23,166		25,990		71,164		81,026
Total	$	83,812	$	99,803	$	260,772	$	366,593