Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2022

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Sales to related parties were as follows:

	Three Months Ended March 31,
	2022		2021
Net sales—Westlake	$	290,657	$	219,803

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

	Three Months Ended March 31,
	2022		2021
Feedstock purchased from Westlake and included in cost of sales	$	162,279	$	82,116
Other charges from Westlake and included in cost of sales	39,467		31,842
Total	$	201,746	$	113,958

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

	Three Months Ended March 31,
	2022		2021
Services received from Westlake and included in selling, general and administrative expenses	$	6,566	$	7,912

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

	Three Months Ended March 31,
	2022		2021
Goods and services purchased from Westlake and capitalized as assets	$	750	$	403

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

	March 31, 2022		December 31, 2021
Receivable under the Investment Management Agreement	$	111,224	$	106,243

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

	March 31, 2022		December 31, 2021
Accounts receivable—Westlake	$	109,732	$	142,791

The Partnership's accounts payable to Westlake were as follows:

	March 31, 2022		December 31, 2021
Accounts payable—Westlake	$	34,471	$	10,796

Debt payable to related parties was as follows:

	March 31, 2022		December 31, 2021
Total debt payable to Westlake	$	399,674	$	399,674