XML 36 R26.htm IDEA: XBRL DOCUMENT v3.25.1
Related Party Transactions (Tables)
3 Months Ended
Mar. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions Sales to related parties were as follows:
Three Months Ended March 31,
20252024
Net sales—Westlake$190,781 $235,209 
Charges from related parties for significant inputs included in cost of sales were as follows:
Three Months Ended March 31,
20252024
Feedstock purchased from Westlake and included in cost of sales$85,499 $78,537 
Other charges from Westlake and included in cost of sales31,477 32,068 
Charges from related parties included within selling, general and administrative expenses were as follows:
Three Months Ended March 31,
20252024
Services received from Westlake and included in selling, general and administrative expenses$6,431 $6,099 
Charges from related parties for goods and services capitalized as assets were as follows:
Three Months Ended March 31,
20252024
Goods and services purchased from Westlake and capitalized as assets$5,428 $412 
The Partnership's receivable under the Investment Management Agreement was as follows:
March 31,
2025
December 31,
2024
Receivable under the Investment Management Agreement$104,529 $134,557 
The Partnership's accounts receivable from Westlake were as follows:
March 31,
2025
December 31,
2024
Accounts receivable—Westlake$55,051 $31,975 
The Partnership's accounts payable to Westlake were as follows:
March 31,
2025
December 31,
2024
Accounts payable—Westlake$42,628 $20,744 
Debt payable to related parties was as follows:
March 31,
2025
December 31,
2024
Long-term debt payable to Westlake$399,674 $399,674