CVR Partners (UAN) 10-Q 1 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	Apr. 28, 2015
Document and Entity Information
Entity Registrant Name	CVR Partners, LP
Entity Central Index Key	1425292
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		73,122,997
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$72,638	$79,914
Accounts receivable, net of allowance for doubtful accounts of $26 and $34, at March 31, 2015 and December 31, 2014, respectively	9,808	7,136
Inventories	33,871	35,614
Prepaid expenses and other current assets, including $2,346 and $1,848 from affiliates at March 31, 2015 and December 31, 2014, respectively	7,264	6,914
Total current assets	123,581	129,578
Property, plant, and equipment, net of accumulated depreciation	400,298	404,934
Goodwill	40,969	40,969
Deferred financing costs, net	32	272
Other long-term assets, including $912 and $957 with affiliates at March 31, 2015 and December 31, 2014, respectively	3,211	3,086
Total assets	568,091	578,839
Current liabilities:
Accounts payable, including $1,752 and $2,279 due to affiliates at March 31, 2015 and December 31, 2014, respectively	13,462	12,747
Personnel accruals, including $1,205 and $1,129 with affiliates at March 31, 2015 and December 31, 2014, respectively	3,226	3,785
Deferred revenue	6,342	13,613
Accrued expenses and other current liabilities, including $774 and $2,094 with affiliates at March 31, 2015 and December 31, 2014, respectively	6,065	9,562
Total current liabilities	29,095	39,707
Long-term liabilities:
Long-term debt	125,000	125,000
Other long-term liabilities	24	201
Total long-term liabilities	125,024	125,201
Commitments and contingencies
Partners’ capital:
Common unitholders 73,122,997 units issued and outstanding at March 31, 2015 and December 31, 2014	414,814	414,968
General partner interest	1	1
Accumulated other comprehensive loss	-843	-1,038
Total partners’ capital	413,972	413,931
Total liabilities and partners’ capital	$568,091	$578,839

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$26	$34
Prepaid expenses and other current assets, from affiliates	2,346	1,848
Other long-term assets, with affiliates	912	957
Accounts payable, due to affiliates	1,752	2,279
Personnel accruals, with affiliates	1,205	1,129
Accrued expenses and other current liabilities, with affiliates	$774	$2,094
Common unitholders, units issued (in units)	73,122,997	73,122,997
Common unitholders, units outstanding (in units)	73,122,997	73,122,997

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Net sales	$93,050	$80,316
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	25,769	21,708
Direct Operating Costs (exclusive of depreciation and amortization)	24,414	24,189
Selling, general and administrative expenses (exclusive of depreciation and amortization)	4,583	4,654
Depreciation and amortization	6,819	6,667
Total operating costs and expenses	61,585	57,218
Operating income	31,465	23,098
Other income (expense):
Interest expense and other financing costs	-1,697	-1,659
Interest income	12	6
Other income, net	6	15
Total other income (expense)	-1,679	-1,638
Income before income tax expense	29,786	21,460
Income tax expense	12	7
Net income	29,774	21,453
Net income per common unit – basic (in usd per units)	$0.41	$0.29
Net income per common unit – diluted (in usd per units)	$0.41	$0.29
Weighted-average common units outstanding:
Basic (in units)	73,123	73,113
Diluted (in units)	73,131	73,145
Affiliates
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,818	2,246
Direct Operating Costs (exclusive of depreciation and amortization)	1,027	753
Selling, general and administrative expenses (exclusive of depreciation and amortization)	3,267	3,536
Third parties
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	23,951	19,462
Direct Operating Costs (exclusive of depreciation and amortization)	23,387	23,436
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$1,316	$1,118

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$29,774	$21,453
Other comprehensive income (loss):
Change in fair value of interest rate swap	-72	-95
Net loss reclassified into income on settlement of interest rate swaps	267	268
Other comprehensive income (loss)	195	173
Total comprehensive income	$29,969	$21,626

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL (USD $)	Total	Common Units	General Partner Interest	Accumulated Other Comprehensive Income/(Loss)
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2014	$413,931	$414,968	$1	($1,038)
Balance (in units) at Dec. 31, 2014		73,122,997
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders – Affiliates	-15,957	-15,957
Cash distributions to common unitholders – Non-affiliates	-14,023	-14,023
Share-based compensation – Affiliates	52	52
Net income	29,774	29,774
Net gains (losses) on interest rate swaps	195			195
Balance at Mar. 31, 2015	$413,972	$414,814	$1	($843)
Balance (in units) at Mar. 31, 2015		73,122,997

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$29,774	$21,453
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	6,819	6,667
Allowance for doubtful accounts	-8	5
Amortization of deferred financing costs	240	238
Share-based compensation	173	147
Change in assets and liabilities:
Accounts receivable	-2,664	-3,078
Inventories	1,743	-471
Prepaid expenses and other current assets	-350	1,266
Other long-term assets	93	-182
Accounts payable	975	-3,895
Deferred revenue	-7,271	9,269
Accrued expenses and other current liabilities	-4,844	3,445
Other long-term liabilities	6	-49
Net cash provided by operating activities	25,365	35,601
Cash flows from investing activities:
Capital expenditures	-2,661	-3,385
Net cash used in investing activities	-2,661	-3,385
Cash flows from financing activities:
Cash distributions to common unitholders – Affiliates	-15,957	-16,736
Cash distributions to common unitholders – Non-affiliates	-14,023	-14,703
Net cash used in financing activities	-29,980	-31,439
Net increase (decrease) in cash and cash equivalents	-7,276	777
Cash and cash equivalents, beginning of period	79,914	85,142
Cash and cash equivalents, end of period	72,638	85,919
Supplemental disclosures:
Cash paid for income taxes, net	0	1
Cash paid for interest, net of capitalized interest of $35 in 2014	1,477	1,440
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	806	1,309
Change in accounts payable related to construction in progress	-260	-556
Affiliates
Adjustments to reconcile net income to net cash provided by operating activities:
Share-based compensation	$679	$786

CONDENSED_CONSOLIDATED_STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Statement of Cash Flows [Abstract]
Capitalized interest	$35

Formation_of_the_Partnership_O

Formation of the Partnership, Organization and Nature of Business	3 Months Ended
	Mar. 31, 2015
Formation of the Partnership, Organization and Nature of Business
Formation of the Partnership, Organization and Nature of Business	(1) Formation of the Partnership, Organization and Nature of Business
	Organization
	CVR Partners, LP (referred to as "CVR Partners" or the "Partnership") is a Delaware limited partnership, formed in June 2007 by CVR Energy, Inc. (together with its subsidiaries, but excluding the Partnership and its subsidiaries, "CVR Energy") to own Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"). CRNF is an independent producer and marketer of upgraded nitrogen fertilizer products sold in North America. CRNF operates a dual-train coke gasifier plant that produces high-purity hydrogen, most of which is subsequently converted to ammonia and upgraded to urea ammonium nitrate ("UAN").
	CRNF produces and distributes nitrogen fertilizer products, which are used primarily by farmers to improve the yield and quality of their crops. CRNF's principal products are UAN and ammonia. These products are manufactured at CRNF's facility in Coffeyville, Kansas. CRNF's product sales are heavily weighted toward UAN and all of its products are sold on a wholesale basis.
	Operation of Partnership
	Subsequent to the closing of the Partnership's initial public offering (the "Initial Public Offering"), in April 2011 and through May 27, 2013, public security holders held approximately 30% of the Partnership's common units and Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, held approximately 70% of the Partnership's common units and the general partner interest. As of March 31, 2015, Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of the shares of CVR Energy.
	On May 28, 2013, CRLLC sold 12,000,000 of the Partnership's common units to the public in a registered public offering (the "Secondary Offering"). The Partnership did not receive any of the proceeds from the sale of common units by CRLLC. Subsequent to the closing of the Secondary Offering and as of March 31, 2015, public security holders held approximately 47% of the Partnership's common units and CRLLC held approximately 53% of the Partnership's common units and 100% of the general partner interest.
	CVR GP, LLC (“CVR GP” or the “general partner”) manages and operates the Partnership. Common unitholders have only limited voting rights on matters affecting the Partnership. In addition, common unitholders have no right to elect the general partner's directors on an annual or continuing basis.
	The Partnership is operated by a combination of the general partner's senior management team and CVR Energy's senior management team pursuant to a services agreement among CVR Energy, CVR GP and the Partnership. The various rights and responsibilities of the Partnership's partners are set forth in the limited partnership agreement. The Partnership also is party to a number of agreements with CVR Energy and CVR GP to regulate certain business relations between the Partnership and the other parties thereto. See Note 13 ("Related Party Transactions") for further discussion.

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation
	The accompanying Partnership condensed consolidated financial statements include the accounts of CVR Partners and CRNF, its wholly-owned subsidiary. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2014 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2014, which was filed with the SEC as of February 20, 2015 (the "2014 Form 10-K").
	The condensed consolidated financial statements include certain selling, general and administrative expenses and direct operating expenses that CVR Energy and its subsidiaries incurred on behalf of the Partnership. These related party transactions are governed by the services agreement. See Note 13 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs.
	In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of March 31, 2015 and December 31, 2014, the results of operations and comprehensive income of the Partnership for the three months ended March 31, 2015 and 2014, the cash flows of the Partnership for the three months ended March 31, 2015 and 2014 and the changes in partners’ capital for the Partnership for the three months ended March 31, 2015.
	The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2015 or any other interim or annual period.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On April 1, 2015, the FASB voted to propose a one-year deferral of the effective date but to permit entities to adopt the standard on the original effective date if they choose. If the deferral is approved, the standard will be effective for interim and annual periods beginning after December 15, 2017. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures.
	In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03"). The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 31, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. The Partnership expects that the adoption of ASU 2015-03 will result in a reclassification of debt issuance costs on the Consolidated Balance Sheets.

ShareBased_Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(4) Share‑Based Compensation
	Certain employees of CVR Partners and employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy participate in equity compensation plans of CVR Partners' affiliates. Accordingly, CVR Partners has recorded compensation expense for these plans in accordance with Staff Accounting Bulletin ("SAB") Topic 1-B ("Allocations of Expenses and Related Disclosures in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity") and in accordance with guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. All compensation expense related to these plans for full-time employees of CVR Partners has been allocated 100% to the Partnership. For employees of CVR Energy, the Partnership records share-based compensation relative to the percentage of time spent by each employee providing services to the Partnership as compared to the total calculated share-based compensation by CVR Energy. The Partnership is not responsible for payment of the allocated share-based compensation for certain plans as discussed below. Allocated expense amounts related to plans for which the Partnership is not responsible for payment are reflected as an increase or decrease to partners' capital.
	Long-Term Incentive Plan – CVR Energy
	CVR Energy has a Long-Term Incentive Plan (“CVR Energy LTIP”) that permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of March 31, 2015, only grants of restricted stock units under the CVR Energy LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy’s or its subsidiaries’ (including the Partnership) employees, officers, consultants and directors.
	Restricted Stock Units
	Through the CVR Energy LTIP, shares of restricted common stock were previously granted to employees of CVR Energy. These restricted shares are generally graded-vesting awards, which vest over a three-year period. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. The IEP acquisition of CVR Energy and related Transaction Agreement dated April 18, 2012 between CVR Energy and an affiliate of IEP (the “Transaction Agreement”) triggered a modification to outstanding awards under the CVR Energy LTIP. Pursuant to the Transaction Agreement, restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards would be settled in cash upon vesting in an amount equal to the lesser of the offer price of $30.00 per share or the fair market value as determined at the most recent valuation date of December 31 of each year. The awards are remeasured at each subsequent reporting date until they vest.
	In 2012 and 2013, restricted stock units and dividend equivalent rights were granted to certain employees of CVR Energy and its subsidiaries. The awards are expected to vest over three years, with one-third of the award vesting each year. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of CVR Energy's common stock, plus (b) the cash value of all dividends declared and paid per share of CVR Energy's common stock from the grant date to and including the vesting date. The awards will be remeasured at each subsequent reporting date until they vest.
	Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at March 31, 2015, there was approximately $0.1 million of total unrecognized compensation cost related to restricted stock units and associated dividend equivalent rights to be recognized over a weighted-average period of approximately 0.7 years.
	Inclusion of a vesting table would not be meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of restricted stock units and associated dividend equivalent rights and respective allocation percentage for individuals for whom, as of March 31, 2015, compensation expense has been allocated to the Partnership. Compensation expense recorded for the three months ended March 31, 2015 and 2014, related to the awards, was approximately $26,000 and $16,000, respectively. The Partnership is not responsible for the payment of CVR Energy restricted stock units and associated dividend equivalent rights, and accordingly, the expenses recorded for the three months ended March 31, 2015 and 2014 have been reflected as increases to partners' capital.
	Performance Unit Awards
	As of December 31, 2014, the Partnership had a liability of approximately $0.3 million for Mr. Lipinski's vested and unreimbursed performance unit awards, which was recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheet. As of March 31, 2015, performance unit awards were fully vested and reimbursed with no remaining performance unit awards outstanding. Total compensation expense recorded for the three months ended March 31, 2014 related to the performance unit awards was $0.4 million.
	Incentive Unit Awards – CVR Energy
	In 2013, 2014 and 2015, CVR Energy granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy, and the Partnership's general partner who provide shared services to CVR Energy and its subsidiaries (including the Partnership). The awards are generally graded-vesting awards, which are expected to vest over three years, with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one common unit of CVR Refining, LP ("CVR Refining") in accordance with the award agreement, plus (b) the per unit cash value of all distributions declared and paid by CVR Refining from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest.
	Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at March 31, 2015, there was approximately $1.1 million of total unrecognized compensation cost related to the incentive units and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.6 years. Inclusion of a vesting table would not be meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and respective allocation percentage for individuals for whom, as of March 31, 2015, compensation expense has been allocated to the Partnership. Compensation expense recorded for the three months ended March 31, 2015 and 2014 related to the awards was approximately $0.2 million and $0.1 million, respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards.
	As of March 31, 2015 and December 31, 2014, the Partnership had a liability of $0.4 million and $0.2 million, respectively, for its allocated portion of non-vested incentive units and associated distribution equivalent rights, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.
	Long-Term Incentive Plan – CVR Partners
	The Partnership has a long-term incentive plan ("CVR Partners LTIP") that provides for the grant of options, unit appreciation rights, distribution equivalent rights, restricted units, phantom units and other unit-based awards. Individuals who are eligible to receive awards pursuant to the CVR Partners LTIP include (1) employees of the Partnership and its subsidiaries, (2) employees of the general partner, (3) members of the board of directors of the general partner, and (4) CVR Partners' parent's employees, consultants and directors.
	Through the CVR Partners LTIP, phantom and common units have been awarded to employees of the Partnership and the general partner and to members of the board of directors of the general partner. Phantom unit awards made to employees of the general partner are considered a non-employee equity based award and are required to be marked-to-market each reporting period until they vest. Awards to employees of the Partnership and employees of the general partner vest over a three year period. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000. As of March 31, 2015, there were 4,820,215 common units available for issuance under the CVR Partners LTIP. As substantially all phantom unit awards discussed below are cash-settled awards, they do not reduce the number of common units outstanding.
	Certain Units and Phantom Units
	In December 2013 and during 2014, awards of phantom units and distribution equivalent rights were granted to certain employees of the Partnership and its subsidiaries' employees and the employees of the general partner. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest.
	A summary of the phantom unit activity during the three months ended March 31, 2015 is presented below:
		Phantom Units	Weighted-Average
			Grant Date Fair Value
	Non-vested at January 1, 2015	243,946	$	11.07
	Granted	—	—
	Vested	—	—
	Forfeited	—	—
	Non-vested at March 31, 2015	243,946	$	11.07
	Unrecognized compensation expense associated with the unvested phantom units at March 31, 2015 was approximately $2.5 million and is expected to be recognized over a weighted average period of 1.6 years. Compensation expense recorded for the three months ended March 31, 2015 and 2014 related to the awards under the CVR Partners LTIP was approximately $0.6 million and $0.4 million, respectively. As of March 31, 2015 and December 31, 2014 the Partnership had a liability of $0.7 million and $0.2 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.
	Performance-Based Phantom Unit Award
	In May 2014, the Partnership entered into a Phantom Unit Agreement with Mr. Pytosh, the Chief Executive Officer and President of the general partner, that included performance-based phantom units and distribution equivalent rights. Compensation cost for these awards is being recognized over the performance cycles of May 1, 2014 to December 31, 2014, January 1, 2015 to December 31, 2015 and January 1, 2016 to December 31, 2016, as the services are provided. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average closing price of the Partnership's common units in accordance with the agreement, multiplied by a performance factor that is based upon the level of the Partnership’s production of UAN, and (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at March 31, 2015, unrecognized compensation expense associated with the unvested units at March 31, 2015 was approximately $0.1 million and is expected to be recognized over a weighted average period of 1.3 years. Compensation expense recorded for the three months ended March 31, 2015 related to the award was nominal. The Partnership will be reimbursed by CVR Energy and CVR Refining for the portion of the award attributable to time Mr. Pytosh spends working on matters for those companies. As of March 31, 2015, the Partnership had a nominal liability for the non-vested phantom unit award and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventories	(5) Inventories
	Inventories consisted of the following:
		March 31,		December 31,
		2015		2014
		(in thousands)
	Finished goods	$	10,064	$	12,393
	Raw materials and precious metals	9,165		9,333
	Parts and supplies	14,642		13,888
		$	33,871	$	35,614

Property_Plant_and_Equipment

Property, Plant, and Equipment	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	(6) Property, Plant and Equipment
	A summary of costs and accumulated depreciation for property, plant and equipment is as follows:
		March 31,		December 31,
		2015		2014
		(in thousands)
	Land and improvements	$	5,333	$	5,263
	Buildings and improvements	2,830		2,266
	Machinery and equipment	559,526		559,210
	Automotive equipment	497		497
	Furniture and fixtures	882		882
	Railcars	14,519		14,524
	Construction in progress	7,741		6,515
		$	591,328	$	589,157
	Less: Accumulated depreciation	191,030		184,223
	Total property, plant and equipment, net	$	400,298	$	404,934
	Capitalized interest recognized as a reduction of interest expense for the three months ended March 31, 2015 and 2014 totaled approximately $0 and $35,000, respectively. Direct operating expenses exclude depreciation and amortization of approximately $6.6 million for both the three months ended March 31, 2015 and 2014. Cost of product sold expenses exclude depreciation and amortization of approximately $0.2 million and $0.1 million for the three months ended March 31, 2015 and 2014, respectively. Depreciation and amortization excluded from selling, general and administrative expenses was nominal for the three months ended March 31, 2015 and 2014.

Partners_Capital_and_Partnersh

Partners' Capital and Partnership Distributions	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Partners' Capital and Partnership Distributions	(7) Partners’ Capital and Partnership Distributions
	The Partnership has two types of partnership interests outstanding:
	•	common units; and
	•	a general partner interest, which is not entitled to any distributions, and which is held by the general partner.
	At March 31, 2015, the Partnership had a total of 73,122,997 common units issued and outstanding, of which 38,920,000 common units were owned by CRLLC, representing approximately 53% of the total Partnership units outstanding.
	The board of directors of the Partnership's general partner has a policy for the Partnership to distribute all available cash generated on a quarterly basis. Cash distributions will be made to the common unitholders of record on the applicable record date, generally within 60 days after the end of each quarter. Available cash for each quarter will be determined by the board of directors of the general partner following the end of such quarter.
	Available cash for each quarter begins with Adjusted EBITDA reduced for cash needed for: (i) net cash interest expense (excluding capitalized interest) and debt service and other contractual obligations; (ii) maintenance capital expenditures; and (iii) to the extent applicable, major scheduled turnaround expenses and reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate, if any. Adjusted EBITDA is defined as EBITDA (net income before interest expense, net, income tax expense, depreciation and amortization) further adjusted for the impact of non-cash share-based compensation, and, where applicable, major scheduled turnaround expense, loss on extinguishment of debt and loss on disposition of assets. Available cash for distribution may be increased by the release of previously established cash reserves, if any, at the discretion of the board of directors of the general partner. The board of directors of the general partner may modify the cash distribution policy at any time, and the partnership agreement does not require the board of directors of the general partner to make distributions at all.
	On March 9, 2015, the Partnership paid a cash distribution to the Partnership's unitholders of record on the close of business on March 2, 2015 for the fourth quarter of 2014 in the amount of $0.41 per common unit, or $30.0 million in aggregate.
	On April 29, 2015, the Board of Directors of the general partner of the Partnership declared a cash distribution for the first quarter of 2015 in the amount of $0.45 per common unit, or approximately $32.9 million in aggregate. The cash distribution will be paid on May 18, 2015 to the Partnership's unitholders of record at the close of business on May 11, 2015.

Net_Income_Per_Common_Unit

Net Income Per Common Unit	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Net Income Per Common Unit	(8) Net Income per Common Unit
	The Partnership's net income is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income per common unit is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to certain units granted under the CVR Partners LTIP. The common units issued during the period are included on a weighted-average basis for the days in which they were outstanding.

Accrued_Expenses_and_Other_Cur

Accrued Expenses and Other Current Liabilities	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	(9) Accrued Expenses and Other Current Liabilities
	Accrued expenses and other current liabilities were as follows:
		March 31,		31-Dec-14
		2015
		(in thousands)
	Property taxes	$	1,778	$	1,376
	Current interest rate swap liabilities	843		855
	Accrued interest	439		458
	Railcar maintenance accruals	956		2,827
	Other accrued expenses and liabilities (1)	2,049		4,046
		$	6,065	$	9,562
	____________
	-1	Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC (“CRRM”), a related party, under the feedstock and shared services agreement and the services agreement. Refer to Note 13 ("Related Party Transactions") for additional discussion.

Credit_Facility

Credit Facility	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Credit Facility	(10) Credit Facility
	The Partnership's credit facility includes a term loan facility of $125.0 million and a revolving credit facility of $25.0 million with an uncommitted incremental facility of up to $50.0 million. No amounts were outstanding under the revolving credit facility at March 31, 2015 and December 31, 2014. There is no scheduled amortization and the credit facility matures in April 2016.
	Borrowings under the credit facility bear interest at either a Eurodollar rate or a base rate plus in either case a margin based on a pricing grid determined by the trailing four quarter leverage ratio. The margin for borrowings under the credit facility ranges from 3.50% to 4.25% for Eurodollar loans and 2.50% to 3.25% for base rate loans. Currently, the interest rate is either the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. Under its terms, the lenders under the credit facility were granted a first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CVR Partners and CRNF.
	The credit facility requires CVR Partners to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, incurrence of liens, disposal of assets, making restricted payments, making investments or acquisitions, entry into sale-leaseback transactions and entry into affiliate transactions. The credit facility provides that the Partnership can make distributions to holders of the Partnership's common units provided the Partnership is in compliance with its leverage ratio and interest coverage ratio covenants on a pro forma basis after giving effect to such distribution and there is no default or event of default under the facility. As of March 31, 2015, CVR Partners was in compliance with the covenants contained in the credit facility.

Interest_Rate_Swap_Agreements

Interest Rate Swap Agreements	3 Months Ended
	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Swap Agreements	(11) Interest Rate Swap Agreements
	CRNF has two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of its $125.0 million floating rate term debt which matures in April 2016, as discussed further in Note 10 ("Credit Facility"). The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expire on February 12, 2016, totals $62.5 million (split evenly between the two agreements). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF receives a floating rate based on three month LIBOR and pays a fixed rate of 1.975%. Both swap agreements are settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR governed by the credit facility. At March 31, 2015, the effective rate was approximately 4.57%. The agreements were designated as cash flow hedges at inception, and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) (“AOCI”) and will be reclassified into interest expense when the interest rate swap transaction affects earnings. Any ineffective portion of the gain or loss will be recognized immediately in interest expense. The realized loss on the interest rate swap reclassified from AOCI into interest expense and other financing costs on the Condensed Consolidated Statements of Operations was $0.3 million for both the three months ended March 31, 2015 and 2014.
	The interest rate swap agreements held by the Partnership also provide for the right to offset. However, as the interest rate swaps are in a liability position, there are no amounts offset in the Condensed Consolidated Balance Sheets as of March 31, 2015 and December 31, 2014. See Note 14 ("Fair Value Measurements") for discussion of the fair value of the interest rate swap agreements.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(12) Commitments and Contingencies
	Leases and Unconditional Purchase Obligations
	The minimum required payments for the Partnership’s operating leases and unconditional purchase obligations are as follows:
		Operating		Unconditional
		Leases		Purchase
				Obligations(1)
		(in thousands)
	Nine months ending December 31, 2015	$	4,158	$	14,468
	Year Ending December 31,
	2016	4,944		12,948
	2017	3,308		13,119
	2018	2,496		13,119
	2019	1,897		12,112
	Thereafter	3,660		67,603
		$	20,463	$	133,369
	_____________
	-1	This includes the Partnership’s purchase obligation for pet coke from CVR Refining and has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period. See Note 13 ("Related Party Transactions") for further discussion of the coke supply agreement.
	CRNF leases railcars and facilities under long-term operating leases. Lease expense for the three months ended March 31, 2015 and 2014 totaled approximately $1.1 million and $1.2 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CRNF’s option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire.
	During 2005, CRNF entered into the Amended and Restated On-Site Product Supply Agreement with The BOC Group, Inc. (as predecessor in interest to Linde LLC). Pursuant to the agreement, which expires in 2020, CRNF is required to take as available and pay for the supply of oxygen and nitrogen to the fertilizer operation. Expenses associated with this agreement are included in direct operating expenses (exclusive of depreciation and amortization) and for the three months ended March 31, 2015 and 2014 totaled approximately $0.8 million and $1.0 million, respectively.
	The Partnership is a party to a pet coke supply agreement with HollyFrontier Corporation. The term of this agreement ends in December 2015 and may be renewed. The delivered cost of this pet coke supply agreement totaled approximately $1.3 million for both the three months ended March 31, 2015 and 2014, which are recorded in cost of product sold (exclusive of depreciation and amortization).
	Litigation
	From time to time, the Partnership is involved in various lawsuits arising in the normal course of business, including matters such as those described below under "Environmental, Health, and Safety ("EHS") Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular case. It is possible that management’s estimates of the outcomes will change within the next year due to uncertainties inherent in litigation and settlement negotiations. Except as described below, there were no new proceedings or material developments in proceedings from those provided in the 2014 Form 10-K. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management’s beliefs or opinions with respect to liability for potential litigation matters are accurate.
	As previously disclosed in the 2014 Form 10-K, CRNF received a ten year property tax abatement from Montgomery County, Kansas (the "County") in connection with the construction of the nitrogen fertilizer plant that expired on December 31, 2007. In connection with the expiration of the abatement, the county reclassified and reassessed CRNF's nitrogen fertilizer plant for property tax purposes. CRNF protested the classification and resulting valuation. The Kansas Court of Appeals remanded the case to the Board of Tax Appeals (“BOTA”), instructing BOTA to classify each asset on an asset by asset basis instead of making a broad determination that the entire plant was real property as BOTA did originally. In March 2015, BOTA concluded that based upon an asset by asset determination, a substantial majority of the assets in dispute will be classified as personal property for the 2008 tax year. CRNF and the County next will submit evidence of valuation to BOTA with respect to the real property, following which, BOTA will issue its final decision. No amounts have been received or recognized in these condensed consolidated financial statements related to the 2008 property tax matter or BOTA’s decision.
	Environmental, Health, and Safety (“EHS”) Matters
	CRNF is subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs, and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries. All liabilities are monitored and adjusted regularly as new facts emerge or changes in laws or technology occur.
	There have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the foregoing environmental matters from those provided in the 2014 Form 10-K. CRNF believes it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters which may develop in the future will not have a material adverse effect on the Partnership's business, financial condition, or results of operations.
	EHS expenditures are capitalized when such expenditures are expected to result in future economic benefits. EHS capital expenditures for the three months ended March 31, 2015 and 2014 were $0.2 million and $57,000, respectively. These expenditures were incurred for environmental compliance and efficiency of the operations.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	(13) Related Party Transactions
	Related Party Agreements
	CVR Partners is party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries (including CVR Refining and its subsidiary, CRRM) that govern the business relations among each party including: the (i) Feedstock and Shared Services Agreement; (ii) Coke Supply Agreement; (iii) Environmental Agreement; (iv) Services Agreement; (v) GP Services Agreement and (vi) Limited Partnership Agreement. Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2014 Form 10-K.
	Amounts owed to CVR Partners and CRNF from CVR Energy and its subsidiaries with respect to these agreements are included in prepaid expenses and other current assets and other long-term assets on the Condensed Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Partners and CRNF with respect to these agreements are included in accounts payable, personnel accruals, and accrued expenses and other current liabilities on the Partnership's Condensed Consolidated Balance Sheets.
	Feedstock and Shared Services Agreement
	CRNF is party to a feedstock and shared services agreement with CRRM under which the two parties provide feedstock and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's nitrogen fertilizer plant.
	Pursuant to the feedstock and shared services agreement, CRNF and CRRM have agreed to transfer excess hydrogen to one another; provided, CRNF is not required to sell hydrogen to CRRM if such hydrogen is required for operation of CRNF's nitrogen fertilizer plant, if such sale would adversely affect the Partnership's classification as a partnership for federal income tax purposes, or if such sale would not be in CRNF's best interest. Net monthly sales of hydrogen to CRRM have been reflected as net sales for CVR Partners. Net monthly receipts of hydrogen from CRRM have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Partners, when applicable. For the three months ended March 31, 2015 and 2014, the net sales generated from the sale of hydrogen to CRRM were approximately $6.5 million and $5.9 million, respectively. At March 31, 2015 and December 31, 2014, there were approximately $1.9 million and $1.3 million, respectively, of receivables included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with unpaid balances related to hydrogen sales.
	CRNF is also obligated to make available to CRRM any nitrogen produced by the Linde air separation plant that is not required for the operation of the nitrogen fertilizer plant, as determined by CRNF in a commercially reasonable manner. Reimbursed direct operating expenses (exclusive of depreciation and amortization) associated with nitrogen for the three months ended March 31, 2015 and 2014, were approximately $0 and $0.2 million, respectively.
	The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. CRNF receives the benefit of eliminating a waste gas stream and recovers the fuel value of the tail gas system. For the three months ended March 31, 2015 and 2014, the net sales generated from the sale of tail gas to CRRM were nominal. In April 2011, in connection with the tail gas stream transfers to CRRM, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF agreed to pay CRRM the cost of installing the pipe and provide an additional 15% to cover the cost of capital, which is due from CRNF to CRRM over four years. At March 31, 2015 and December 31, 2014, there were assets of approximately $0.2 million and $0.2 million included in prepaid expenses and other current assets, respectively, and approximately $0.9 million and $1.0 million included in other long-term assets, respectively. There was an offset liability of approximately $0 and $0.1 million in accrued expenses and other current liabilities at March 31, 2015 and December 31, 2014, respectively, in the Condensed Consolidated Balance Sheets.
	At March 31, 2015 and December 31, 2014, receivables of approximately $0.1 million and $0.2 million, respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets for amounts yet to be received related to components of the feedstock and shared services agreement, other than amounts related to hydrogen transfers and tail gas discussed above. At March 31, 2015 and December 31, 2014, current obligations of approximately $0.8 million and $1.1 million, respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with unpaid balances related to components of the feedstock and shared services agreement, other than amounts related to hydrogen transfers and tail gas discussed above.
	Coke Supply Agreement
	CRNF is party to a coke supply agreement with CRRM pursuant to which CRRM supplies CRNF with pet coke. This agreement provides that CRRM must deliver to CRNF during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke produced at CRRM's Coffeyville, Kansas petroleum refinery or (ii) 500,000 tons of pet coke. CRNF is also obligated to purchase this annual required amount. If during a calendar month CRRM produces more than 41,667 tons of pet coke, then CRNF will have the option to purchase the excess at the purchase price provided for in the agreement. If CRNF declines to exercise this option, CRRM may sell the excess to a third party.
	CRNF obtains most (over 70% on average during the last five years) of the pet coke it needs from CRRM's adjacent crude oil refinery pursuant to the pet coke supply agreement, and procures the remainder through a contract with HollyFrontier Corporation and on the open market. The price CRNF pays pursuant to the pet coke supply agreement is based on the lesser of a pet coke price derived from the price received for UAN, or the UAN-based price, and a pet coke price index. The UAN-based price begins with a pet coke price of $25 per ton based on a price per ton for UAN (exclusive of transportation cost), or netback price, of $205 per ton, and adjusts up or down $0.50 per ton for every $1.00 change in the netback price. The UAN-based price has a ceiling of $40 per ton and a floor of $5 per ton.
	CRNF will pay any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. CRNF is entitled to offset any amount payable for the pet coke against any amount due from CRRM under the feedstock and shared services agreement between the parties.
	The cost of pet coke associated with the transfer of pet coke from CRRM to CRNF were approximately $1.8 million and $2.2 million for the three months ended March 31, 2015 and 2014, respectively. Payables of $0.3 million and $0.5 million related to the coke supply agreement were included in accounts payable on the Condensed Consolidated Balance Sheets at March 31, 2015 and December 31, 2014, respectively.
	Services Agreement
	CVR Partners obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR GP and CVR Energy.
	Net amounts incurred under the services agreement for the three months ended March 31, 2015 and 2014 were as follows:
		Three Months Ended
		March 31,
		2015		2014
		(in millions)
	Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	0.9	$	0.9
	Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	2.4		3.1
	Total	$	3.3	$	4
	For services performed in connection with the services agreement, the Partnership recognized personnel costs, excluding amounts related to share based compensation that are disclosed in Note 4 ("Share‑Based Compensation"), of $1.1 million and $1.2 million, respectively, for the three months ended March 31, 2015 and 2014. At March 31, 2015 and December 31, 2014, current obligations of $1.3 million and $2.6 million, respectively, were included in accounts payable and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. At March 31, 2015 and December 31, 2014, receivables of $0.2 million and $0.1 million, respectively, were included in prepaid expenses and other current assets on the Consolidated Balance Sheets associated for amounts yet to be received related to components of the services agreement.
	Limited Partnership Agreement
	The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). The Partnership reimbursed its general partner for the three months ended March 31, 2015 and 2014 approximately $1.1 million and $0.4 million, respectively, pursuant to the partnership agreement primarily for personnel costs related to the compensation of executives at the general partner, who manage the Partnership's business. At March 31, 2015 and December 31, 2014, current obligations of $1.2 million and $1.1 million, respectively, were included in personnel accruals on the Condensed Consolidated Balance Sheets related to amounts outstanding in accordance with the limited partnership agreement.
	Insight Portfolio Group
	Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. The Partnership participates in Insight Portfolio Group’s buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis. Transactions with Insight Portfolio Group for each of the reporting periods were nominal.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	(14) Fair Value Measurements
	In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures (“ASC 820”), the Partnership utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business.
	ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	•	Level 1 — Quoted prices in active markets for identical assets and liabilities
	•	Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)
	•	Level 3 — Significant unobservable inputs (including the Partnership’s own assumptions in determining the fair value).
	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of March 31, 2015 and December 31, 2014, respectively.
		March 31, 2015
		Level 1		Level 2		Level 3		Total
		(in thousands)
	Financial Statement Caption and Description
	Cash equivalents (money market account)	$	53,333	$	—	$	—	$	53,333
	Other current liabilities (interest rate swaps)	—		843		—		843
	Accumulated other comprehensive loss (interest rate swaps)	—		843		—		843
		December 31, 2014
		Level 1		Level 2		Level 3		Total
		(in thousands)
	Financial Statement Caption and Description
	Cash equivalents (money market account)	$	53,323	$	—	$	—	$	53,323
	Other current liabilities (interest rate swaps)	—		855		—		855
	Other long-term liabilities (interest rate swaps)	—		183		—		183
	Total Liabilities	—		1,038		—		1,038
	Accumulated other comprehensive loss (interest rate swaps)	$	—	$	1,038	$	—	$	1,038
	As of March 31, 2015 and December 31, 2014, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Partnership’s money market accounts and derivative instruments. The carrying value of the Partnership’s debt approximates fair value. The Partnership has interest rate swaps that are measured at fair value on a recurring basis using Level 2 inputs. See further discussion in Note 11 (“Interest Rate Swap Agreements”). The fair values of these interest rate swap instruments are based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current LIBOR rate and a forward LIBOR curve, along with other observable market inputs. The Partnership had no transfers of assets or liabilities between any of the above levels during the three months ended March 31, 2015.

ShareBased_Compensation_Tables

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the common units and phantom units activity	A summary of the phantom unit activity during the three months ended March 31, 2015 is presented below:
		Phantom Units	Weighted-Average
			Grant Date Fair Value
	Non-vested at January 1, 2015	243,946	$	11.07
	Granted	—	—
	Vested	—	—
	Forfeited	—	—
	Non-vested at March 31, 2015	243,946	$	11.07

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following:
		March 31,		December 31,
		2015		2014
		(in thousands)
	Finished goods	$	10,064	$	12,393
	Raw materials and precious metals	9,165		9,333
	Parts and supplies	14,642		13,888
		$	33,871	$	35,614

Property_Plant_and_Equipment_T

Property, Plant, and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of costs for property, plant, and equipment	A summary of costs and accumulated depreciation for property, plant and equipment is as follows:
		March 31,		December 31,
		2015		2014
		(in thousands)
	Land and improvements	$	5,333	$	5,263
	Buildings and improvements	2,830		2,266
	Machinery and equipment	559,526		559,210
	Automotive equipment	497		497
	Furniture and fixtures	882		882
	Railcars	14,519		14,524
	Construction in progress	7,741		6,515
		$	591,328	$	589,157
	Less: Accumulated depreciation	191,030		184,223
	Total property, plant and equipment, net	$	400,298	$	404,934

Accrued_Expenses_and_Other_Cur1

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
Schedule of accrued expenses and other current liabilities	Accrued expenses and other current liabilities were as follows:
		March 31,		31-Dec-14
		2015
		(in thousands)
	Property taxes	$	1,778	$	1,376
	Current interest rate swap liabilities	843		855
	Accrued interest	439		458
	Railcar maintenance accruals	956		2,827
	Other accrued expenses and liabilities (1)	2,049		4,046
		$	6,065	$	9,562
	____________
	-1	Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC (“CRRM”), a related party, under the feedstock and shared services agreement and the services agreement. Refer to Note 13 ("Related Party Transactions") for additional discussion.

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum required payments for operating leases and unconditional purchase obligations	The minimum required payments for the Partnership’s operating leases and unconditional purchase obligations are as follows:
		Operating		Unconditional
		Leases		Purchase
				Obligations(1)
		(in thousands)
	Nine months ending December 31, 2015	$	4,158	$	14,468
	Year Ending December 31,
	2016	4,944		12,948
	2017	3,308		13,119
	2018	2,496		13,119
	2019	1,897		12,112
	Thereafter	3,660		67,603
		$	20,463	$	133,369
	_____________
	-1	This includes the Partnership’s purchase obligation for pet coke from CVR Refining and has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period. See Note 13 ("Related Party Transactions") for further discussion of the coke supply agreement.

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of related party transactions	Net amounts incurred under the services agreement for the three months ended March 31, 2015 and 2014 were as follows:
		Three Months Ended
		March 31,
		2015		2014
		(in millions)
	Direct operating expenses (exclusive of depreciation and amortization) — Affiliates	$	0.9	$	0.9
	Selling, general and administrative expenses (exclusive of depreciation and amortization) — Affiliates	2.4		3.1
	Total	$	3.3	$	4

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on a recurring basis	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of March 31, 2015 and December 31, 2014, respectively.
		March 31, 2015
		Level 1		Level 2		Level 3		Total
		(in thousands)
	Financial Statement Caption and Description
	Cash equivalents (money market account)	$	53,333	$	—	$	—	$	53,333
	Other current liabilities (interest rate swaps)	—		843		—		843
	Accumulated other comprehensive loss (interest rate swaps)	—		843		—		843
		December 31, 2014
		Level 1		Level 2		Level 3		Total
		(in thousands)
	Financial Statement Caption and Description
	Cash equivalents (money market account)	$	53,323	$	—	$	—	$	53,323
	Other current liabilities (interest rate swaps)	—		855		—		855
	Other long-term liabilities (interest rate swaps)	—		183		—		183
	Total Liabilities	—		1,038		—		1,038
	Accumulated other comprehensive loss (interest rate swaps)	$	—	$	1,038	$	—	$	1,038

Formation_of_the_Partnership_O1

Formation of the Partnership, Organization and Nature of Business (Details)	26 Months Ended	3 Months Ended	0 Months Ended
	27-May-13	Mar. 31, 2015	28-May-13
CVR Energy, Inc | IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage		82.00%
Initial public offering
Formation of the Partnership, Organization and Nature of Business
Percentage of limited partner interest held by the public	30.00%
Initial public offering | CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest (as a percent)	70.00%
Secondary offering
Formation of the Partnership, Organization and Nature of Business
Percentage of limited partner interest held by the public		47.00%
Secondary offering | CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest (as a percent)		53.00%
Number of limited partner units sold in public offering			12,000,000
General partner interest (as a percent)		100.00%

ShareBased_Compensation_Detail

Share-Based Compensation (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Share-Based Compensation
Percentage of allocation of share-based compensation expense	100.00%
CVR Energy, Inc | Incentive Unit Award
Share-Based Compensation
Vesting period	3 years
Weighted-average period for amortization of unrecognized compensation cost	1 year 7 months
Compensation expense	200,000	$100,000
Number of shares considered for determining cash payment for each award upon vesting	1
Unrecognized compensation cost	1,100,000
CVR Energy, Inc | Incentive Unit Award | Accrued Expenses and Other Current Liabilities
Share-Based Compensation
Current deferred compensation liability	400,000		200,000
CVR Energy, Inc | CVR Energy LTIP | Restricted Stock
Share-Based Compensation
Vesting period	3 years
Price at which holders of Shares will receive upon vesting of award (in dollars per share)	30
CVR Energy, Inc | CVR Energy LTIP | Restricted stock units
Share-Based Compensation
Vesting period	3 years
Number of shares right to receive cash payment on vesting equal to fair market value is received per award	1
Unrecognized compensation cost	100,000
Weighted-average period for amortization of unrecognized compensation cost	0 years 8 months
Compensation expense	26,000	16,000
CVR Energy, Inc | CVR Energy LTIP | Restricted stock units | Tranche One
Share-Based Compensation
Vesting percentage	33.33%
CVR Energy, Inc | CVR Energy LTIP | Restricted stock units | Tranche Two
Share-Based Compensation
Vesting percentage	33.33%
CVR Energy, Inc | CVR Energy LTIP | Restricted stock units | Tranche Three
Share-Based Compensation
Vesting percentage	33.33%
CVR Energy, Inc | CVR Energy LTIP | Performance Shares | Board of Directors Chairman
Share-Based Compensation
Compensation expense		400,000
Current deferred compensation liability			$300,000
CVR Energy, Inc | CVR Energy LTIP | Incentive Unit Award | Tranche One
Share-Based Compensation
Vesting percentage	33.33%
CVR Energy, Inc | CVR Energy LTIP | Incentive Unit Award | Tranche Two
Share-Based Compensation
Vesting percentage	33.33%
CVR Energy, Inc | CVR Energy LTIP | Incentive Unit Award | Tranche Three
Share-Based Compensation
Vesting percentage	33.33%

ShareBased_Compensation_Detail1

Share-Based Compensation (Details 2) (CVR Partners LTIP, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Share-Based Compensation
Vesting period	3 years
Common stock authorized for issuance (in shares)	5,000,000
Common units available for issuance (in shares)	4,820,215
Tranche One
Share-Based Compensation
Vesting percentage	33.33%
Tranche Two
Share-Based Compensation
Vesting percentage	33.33%
Tranche Three
Share-Based Compensation
Vesting percentage	33.33%
Phantom Stock Units
Share-Based Compensation
Vesting period	3 years
Number of shares considered for determining cash payment for each award upon vesting	1
Phantom Stock Units | Tranche One
Share-Based Compensation
Vesting percentage	33.33%
Phantom Stock Units | Tranche Two
Share-Based Compensation
Vesting percentage	33.33%
Phantom Stock Units | Tranche Three
Share-Based Compensation
Vesting percentage	33.33%
Phantom Stock and Common Units
Share-Based Compensation
Unrecognized compensation cost	2,500,000
Weighted-average period for amortization of unrecognized compensation cost	1 year 7 months
Compensation expense	600,000	400,000
Performance-Based Phantom Unit
Share-Based Compensation
Unrecognized compensation cost	100,000
Weighted-average period for amortization of unrecognized compensation cost	1 year 4 months
Personnel Accruals | Phantom Stock and Common Units
Share-Based Compensation
Personnel accruals	700,000		$200,000

ShareBased_Compensation_Detail2

Share-Based Compensation (Details 3) (CVR Partners LTIP, Phantom and common units, USD $)	3 Months Ended
	Mar. 31, 2015
CVR Partners LTIP | Phantom and common units
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	243,946
Granted (in shares)	0
Vested (in shares)	0
Forfeited (in shares)	0
Non-vested at the end of the period (in shares)	243,946
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)	$11.07
Granted (in dollars per share)	$0
Vested (in dollars per share)	$0
Forfeited (in dollars per share)	$0
Non-vested at the end of the period (in dollars per share)	$11.07

Inventories_Details

Inventories (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Finished goods	$10,064	$12,393
Raw materials and precious metals	9,165	9,333
Parts and supplies	14,642	13,888
Inventories	$33,871	$35,614

Property_Plant_and_Equipment_D

Property, Plant, and Equipment (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Property, Plant, and Equipment
Gross property, plant and equipment	$591,328,000		$589,157,000
Less: Accumulated depreciation	191,030,000		184,223,000
Total property, plant and equipment, net	400,298,000		404,934,000
Capitalized interest	0	35,000
Depreciation and amortization not included in direct operating expenses	6,600,000	6,600,000
Depreciation and amortization not included in cost of products sold expense	200,000	100,000
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	5,333,000		5,263,000
Buildings and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	2,830,000		2,266,000
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	559,526,000		559,210,000
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	497,000		497,000
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	882,000		882,000
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	14,519,000		14,524,000
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$7,741,000		$6,515,000

Partners_Capital_and_Partnersh1

Partners' Capital and Partnership Distributions (Details) (USD $)	0 Months Ended	3 Months Ended	0 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 09, 2015	Mar. 31, 2015	Apr. 29, 2015	Dec. 31, 2014
		partnership_interest
Related Party Transaction [Line Items]
Number of types of partnership interests outstanding		2
Common units issued (in units)		73,122,997		73,122,997
Common units outstanding (in units)		73,122,997		73,122,997
Maximum period after the end of each quarter of cash distribution to common unitholders		60 days
Declared distribution made to limited partner (per unit)	$0.41
Amount of declared distribution made to limited partner	$30
CRLLC
Related Party Transaction [Line Items]
Common units outstanding (in units)		38,920,000
Subsequent Event
Related Party Transaction [Line Items]
Declared distribution made to limited partner (per unit)			$0.45
Amount of declared distribution made to limited partner			$32.90
Secondary offering | CRLLC
Related Party Transaction [Line Items]
Percentage of common units owned by CRLLC		53.00%

Accrued_Expenses_and_Other_Cur2

Accrued Expenses and Other Current Liabilities (Details) (USD $)	Mar. 31, 2015		Dec. 31, 2014
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]
Property taxes	$1,778		$1,376
Current interest rate swap liabilities	843		855
Accrued interest	439		458
Railcar maintenance accruals	956		2,827
Other accrued expenses and liabilities	2,049	[1]	4,046	[1]
Accrued expenses and other current liabilities	$6,065		$9,562
[1]	Other accrued expenses and liabilities include amounts owed by the Partnership to Coffeyville Resources Refining & Marketing, LLC (“CRRM”), a related party, under the feedstock and shared services agreement and the services agreement. Refer to Note 13 ("Related Party Transactions") for additional discussion.

Credit_Facility_Details

Credit Facility (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
	quarter
Credit Facility
Number of trailing quarters used in calculating the leverage ratio	4
CRNF | Eurodollar
Credit Facility
Basis spread on variable rate (as a percent)	3.50%
Variable rate basis	Eurodollar rate
CRNF | Eurodollar | Minimum
Credit Facility
Basis spread on variable rate (as a percent)	3.50%
CRNF | Eurodollar | Maximum
Credit Facility
Basis spread on variable rate (as a percent)	4.25%
CRNF | Prime
Credit Facility
Basis spread on variable rate (as a percent)	2.50%
Variable rate basis	prime rate
CRNF | Prime | Minimum
Credit Facility
Basis spread on variable rate (as a percent)	2.50%
CRNF | Prime | Maximum
Credit Facility
Basis spread on variable rate (as a percent)	3.25%
Term loan facility | CRNF
Credit Facility
Debt instrument face amount	125,000,000
Revolving credit facility | CRNF
Credit Facility
Borrowing capacity	25,000,000
Revolving credit facility | CRNF | Maximum
Credit Facility
Uncommitted incremental facility	50,000,000

Interest_Rate_Swap_Details

Interest Rate Swap (Details) (CRNF, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
	agreement
Term loan facility
Interest rate swap
Debt instrument face amount	$125,000,000
Designated as hedges | Interest rate swap agreements
Interest rate swap
Number of agreements	2
Aggregate notional amount	62,500,000
Average fixed rate of interest (as a percent)	1.96%
Effective rate (as a percent)	4.57%
Gain (loss) reclassified to earnings	($300,000)	($300,000)
Designated as hedges | Interest rate swap agreements entered into on June 30, 2011
Interest rate swap
Fixed rate (as a percent)	1.94%
Settlement period	90 days
Designated as hedges | Interest rate swap agreements entered into on July 1, 2011
Interest rate swap
Fixed rate (as a percent)	1.98%
Settlement period	90 days

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	3 Months Ended
	Mar. 31, 2015		Mar. 31, 2014
Operating Leases
Nine months ending December 31, 2015	$4,158,000
2016	4,944,000
2017	3,308,000
2018	2,496,000
2019	1,897,000
Thereafter	3,660,000
Operating leases	20,463,000
Year ending December 31, 2013
Nine months ending December 31, 2015	14,468,000	[1]
2016	12,948,000	[1]
2017	13,119,000	[1]
2018	13,119,000	[1]
2019	12,112,000	[1]
Thereafter	67,603,000	[1]
Unconditional purchase obligations	133,369,000	[1]
CRNF
Unrecorded purchase agreements
Lease expense	$1,100,000		$1,200,000
Purchase obligation for pet coke | CVR Refining, LP
Unrecorded purchase agreements
Period for calculation of the average pet coke price paid to CVR Refining	2 years
[1]	This includes the Partnership’s purchase obligation for pet coke from CVR Refining and has been derived from a calculation of the average pet coke price paid to CVR Refining over the preceding two year period.

Commitments_and_Contingencies_2

Commitments and Contingencies (Details 2) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Environmental Health and Safety Matters
Long-term commitments
Expenses related to environmental, health and safety (EHS) matters	$200,000	$57,000
HollyFrontier Corporation
Long-term commitments
Expenses related to agreement	1,300,000	1,300,000
Material | Linde, Inc. | CRNF
Long-term commitments
Expenses related to agreement	$800,000	$1,000,000

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2011	Dec. 31, 2014
	affiliate
Related Party Transaction [Line Items]
Number of parties	2
Revenue from related party	$93,050,000	$80,316,000
Receivables	2,346,000			1,848,000
Other long-term assets, with affiliates	912,000			957,000
Accounts payable, due to affiliates	1,752,000			2,279,000
Hydrogen | CRNF | Feedstock and Shared Services Agreement | CRRM
Related Party Transaction [Line Items]
Revenue from related party	6,500,000	5,900,000
Nitrogen | Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Related party transaction incurred	0	200,000
Tail gas | CRNF | Feedstock and Shared Services Agreement | CRRM
Related Party Transaction [Line Items]
Receivables	200,000			200,000
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
Period for payment of cost of installation of pipe			4 years
Other long-term assets, with affiliates	900,000			1,000,000
Accounts payable, due to affiliates	0			100,000
Products and services, excluding hydrogen and tail gas | Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Receivables	100,000			200,000
Accounts payable, due to affiliates	800,000			1,100,000
Prepaid expenses and other current assets | Hydrogen | Feedstock and Shared Services Agreement | CRRM
Related Party Transaction [Line Items]
Receivables	$1,900,000			$1,300,000

Related_Party_Transactions_Det1

Related Party Transactions (Details 2) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Cost of product sold	$25,769	$21,708
Accounts payable, due to affiliates	1,752		2,279
Petroleum coke | Coke Supply Agreement
Related Party Transaction [Line Items]
Cost of product sold	1,800	2,200
Accounts payable, due to affiliates	$300		$500
Petroleum coke | CRNF | Coke Supply Agreement | CRRM
Related Party Transaction [Line Items]
Percentage of annual production of pet coke to be delivered	100.00%
Annual production of pet coke	500,000
Period for which average percentage of pet coke is obtained from CRRM's adjacent crude oil refinery	5 years
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)	25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)	205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton)	0.5
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)	1
Minimum | Petroleum coke | CRNF | Coke Supply Agreement | CRRM
Related Party Transaction [Line Items]
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement	41,667
Average percentage of pet coke obtained during the last five years from CRRM's adjacent crude oil refinery	70.00%
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)	5
Maximum | Petroleum coke | CRNF | Coke Supply Agreement | CRRM
Related Party Transaction [Line Items]
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)	40

Related_Party_Transactions_Det2

Related Party Transactions (Details 3) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Direct operating expenses — Affiliates	$24,414,000	$24,189,000
Selling, general and administrative expenses — Affiliates	4,583,000	4,654,000
Accounts payable, due to affiliates	1,752,000		2,279,000
Prepaid expenses and other current assets, from affiliates	2,346,000		1,848,000
Services Agreement
Related Party Transaction [Line Items]
Direct operating expenses — Affiliates	900,000	900,000
Selling, general and administrative expenses — Affiliates	2,400,000	3,100,000
Expenses from transaction with related party	3,300,000	4,000,000
Personnel costs	1,100,000	1,200,000
Services Agreement | Accounts payable and accrued expenses and other current liabilities
Related Party Transaction [Line Items]
Accounts payable, due to affiliates	1,300,000		2,600,000
Services Agreement | Prepaid expenses and other current assets
Related Party Transaction [Line Items]
Prepaid expenses and other current assets, from affiliates	$200,000		$100,000

Related_Party_Transactions_Det3

Related Party Transactions (Details 4) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Personnel accruals, with affiliates	$1,205,000		$1,129,000
Limited Partnership Agreement
Related Party Transaction [Line Items]
Personnel costs	1,100,000	400,000
Personnel Accruals and Accounts Payable | Limited Partnership Agreement
Related Party Transaction [Line Items]
Personnel accruals, with affiliates	$1,200,000		$1,100,000

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Accumulated other comprehensive loss (interest rate swaps)	$843	$1,038
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market account)	53,333	53,323
Other current liabilities (interest rate swaps)	843	855
Other long-term liabilities (interest rate swaps)		183
Total Liabilities		1,038
Accumulated other comprehensive loss (interest rate swaps)	843	1,038
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market account)	53,333	53,323
Other current liabilities (interest rate swaps)	0	0
Other long-term liabilities (interest rate swaps)		0
Total Liabilities		0
Accumulated other comprehensive loss (interest rate swaps)	0	0
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market account)	0	0
Other current liabilities (interest rate swaps)	843	855
Other long-term liabilities (interest rate swaps)		183
Total Liabilities		1,038
Accumulated other comprehensive loss (interest rate swaps)	843	1,038
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents (money market account)	0	0
Other current liabilities (interest rate swaps)	0	0
Other long-term liabilities (interest rate swaps)		0
Total Liabilities		0
Accumulated other comprehensive loss (interest rate swaps)	$0	$0