Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 60,208	$ 58,619
Receivable under the Investment Management Agreement—Westlake Corporation ("Westlake")	109,540	94,444
Receivables, Net, Current	22,511	18,701
Inventories	3,751	4,432
Prepaid expenses and other current assets	667	442
Total current assets	241,562	226,203
Property, plant and equipment, net	908,992	943,843
Goodwill	5,814	5,814
Deferred charges and other assets, net	138,327	140,982
Total assets	1,294,695	1,316,842
Current liabilities
Accrued and other liabilities	21,364	24,980
Total current liabilities	53,291	56,335
Deferred income taxes	1,569	1,632
Other liabilities	2,347	2,951
Total liabilities	456,881	460,592
Commitments and contingencies (Note 12)
EQUITY
Total Westlake Chemical Partners LP partners' capital	277,744	279,934
Noncontrolling interest in Westlake Chemical OpCo LP ("OpCo")	560,070	576,316
Total equity	837,814	856,250
Total liabilities and equity	1,294,695	1,316,842
Publicly and Privately Held | Common units
EQUITY
Common unitholders	472,296	473,513
Westlake
EQUITY
General partner—Westlake	(242,572)	(242,572)
Westlake | Common units
EQUITY
Common unitholders	48,020	48,993
Affiliated Entity
Current assets
Accounts receivable, net	44,885	49,565
Current liabilities
Accounts payable	14,833	15,166
Affiliated Entity | Westlake
Current liabilities
Long-term debt payable to Westlake	399,674	399,674
Nonrelated Party
Current assets
Receivables, Net, Current	22,511	18,701
Current liabilities
Accounts payable	$ 17,094	$ 16,189