CVR Partners (UAN) 10-Q 25 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 23, 2018
Document and Entity Information
Entity Registrant Name	CVR Partners, LP
Entity Central Index Key	1,425,292
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		113,282,973
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 61,441	$ 49,173
Accounts receivable, net of allowance for doubtful accounts	20,564	9,855
Inventories	56,905	54,097
Prepaid expenses and other current assets	4,817	5,793
Total current assets	143,727	118,918
Property, plant, and equipment, net of accumulated depreciation	1,029,402	1,069,526
Goodwill	40,969	40,969
Other long-term assets	4,414	4,863
Total assets	1,218,512	1,234,276
Current liabilities:
Accounts payable	20,019	21,295
Accounts payable to Affiliates	2,170	2,223
Accrued expenses and other current liabilities	64,015	32,577
Total current liabilities	86,204	56,095
Long-term liabilities:
Long-term debt, net of current portion	628,192	625,904
Other long-term liabilities	2,919	2,424
Total long-term liabilities	631,111	628,328
Commitments and contingencies (see Note 9)
Partners’ capital	501,197	549,853
Total liabilities and partners’ capital	$ 1,218,512	$ 1,234,276

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net sales	$ 79,909	$ 69,393	$ 252,965	$ 252,610
Operating costs and expenses:
Cost of materials and other	19,590	19,495	61,198	63,373
Direct operating expenses (exclusive of depreciation and amortization)	35,334	40,249	121,468	113,941
Depreciation and amortization	16,035	19,483	52,866	54,877
Cost of sales	70,959	79,227	235,532	232,191
Selling, general and administrative expenses	6,393	6,083	18,955	18,750
Loss on asset disposals	28	19	160	58
Operating income (loss)	2,529	(15,936)	(1,682)	1,611
Interest expense, net	(15,693)	(15,723)	(47,080)	(47,111)
Other income, net	30	22	100	81
Loss before income tax	(13,134)	(31,637)	(48,662)	(45,419)
Income tax expense (benefit)	12	(35)	(6)	(36)
Net loss	$ (13,146)	$ (31,602)	$ (48,656)	$ (45,383)
Net loss per common unit — basic and diluted (in dollars per unit)	$ (0.12)	$ (0.28)	$ (0.43)	$ (0.40)
Weighted-average common units outstanding — basic and diluted (in units)	113,283	113,283	113,283	113,283

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (48,656)	$ (45,383)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	52,866	54,877
Share-based compensation	2,695	1,748
Other non-cash items	2,640	2,314
Change in assets and liabilities:
Current assets and liabilities	16,490	14,272
Non-current assets and liabilities	1,083	276
Net cash provided by operating activities	27,118	28,104
Cash flows from investing activities:
Capital expenditures	(15,022)	(11,456)
Proceeds from sale of assets	172	0
Net cash used in investing activities	(14,850)	(11,456)
Cash flows from financing activities:
Cash distributions to common unitholders – Affiliates	0	(778)
Cash distributions to common unitholders – Non-affiliates	0	(1,488)
Net cash used in financing activities	0	(2,266)
Net increase in cash and cash equivalents	12,268	14,382
Cash and cash equivalents, beginning of period	49,173	55,595
Cash and cash equivalents, end of period	$ 61,441	$ 69,977

Organization and Nature of Busi

Organization and Nature of Business	9 Months Ended
	Sep. 30, 2018
Formation of the Partnership, Organization and Nature of Business
Organization and Nature of Business	(1) Organization and Nature of Business CVR Partners, LP (referred to as “CVR Partners” or the “Partnership”) is a Delaware limited partnership, formed by CVR Energy, Inc. (“CVR Energy”) to own, operate and grow its nitrogen fertilizer business. CVR Energy is a publicly traded company listed on the New York Stock Exchange under the ticker symbol “CVI”, which indirectly owns our general partner and the common units owned by Coffeyville Resources, LLC (“CRLLC”). As of September 30, 2018 , public security holders held approximately 66% of the Partnership’s outstanding limited partner interests and CRLLC, a wholly-owned subsidiary of CVR Energy, held approximately 34% of the Partnership’s outstanding limited partner interests and 100% of the noneconomic general partner interest. As of September 30, 2018 , Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the shares of CVR Energy. The Partnership produces nitrogen fertilizer products at two manufacturing facilities, which are located in Coffeyville, Kansas (the “Coffeyville Facility”) and East Dubuque, Illinois (the “East Dubuque Facility”). Both facilities manufacture ammonia and are able to further upgrade to other nitrogen fertilizer products, principally urea ammonium nitrate (“UAN”). Nitrogen fertilizer is used by farmers to improve the yield and quality of their crops, primarily corn and wheat. Ammonia is a direct application fertilizer and is primarily used as a building block for other nitrogen products for industrial applications and finished fertilizer products. UAN is an aqueous solution of urea and ammonium nitrate. The Partnership’s products are sold on a wholesale basis in North America. Management and Operations CVR GP, LLC (“CVR GP” or the “general partner”) manages and operates the Partnership and is a wholly-owned subsidiary of CRLLC. 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 is also party to a number of agreements with CVR Energy, CVR Refining, LP (“CVR Refining”), an indirect subsidiary of CVR Energy, and CVR GP to regulate certain business relations between the Partnership and the other parties thereto. The Partnership also has agreements with a subsidiary of CVR Refining under which the Partnership purchases petroleum coke and hydrogen for the Coffeyville Facility. Additionally, the two parties provide feedstock and other services to one another at the Coffeyville Facility. See Note 12 ("Related Party Transactions") for further discussion.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2017 , which was filed with the SEC on February 23, 2018 (the “ 2017 Form 10-K”). In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of September 30, 2018 and December 31, 2017 , the results of operations of the Partnership for the three and nine month periods ended September 30, 2018 and 2017 and the cash flows of the Partnership for the nine month periods ended September 30, 2018 and 2017 . Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain information has been reclassified to present historical information in a manner consistent with current presentation. The preparation of the 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 and 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, 2018 or any other interim or annual period. Planned Major Maintenance Costs The Coffeyville Facility completed a 15 -day major scheduled turnaround in the second quarter of 2018. Exclusive of the impacts due to the lost production, costs of approximately $0.0 million and $6.4 million were included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2018 , respectively. During the third quarter of 2017, the East Dubuque Facility completed a major schedule turnaround. Exclusive of the impacts due to lost production, costs of approximately $2.5 million and $2.6 million were included in direct operating expenses (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2017 , respectively.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Adoption of New Revenue Standard On January 1, 2018, the Partnership adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “ Revenue from Contracts with Customers” (“ASC 606” or the “new revenue standard”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The new revenue standard was applied prospectively and the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new revenue standard. However, the Partnership did identify a balance sheet presentation change discussed below. The Partnership’s Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Cash Flows were not impacted due to the adoption of ASC 606 for the nine months ended September 30, 2018 . The Partnership identified a balance sheet presentation change associated with contracts requiring customer prepayment prior to delivery. Prior to adoption of ASC 606, deferred revenue, a type of contract liability, was recorded upon customer prepayment. Under the new revenue standard, a receivable and associated deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional. The adoption of the new revenue standard resulted in a $21.4 million increase to deferred revenue and accounts receivable as of January 1, 2018. After the effect of adoption of the new revenue standard, deferred revenue and accounts receivable were $34.3 million and $31.2 million , respectively, as of January 1, 2018. The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of September 30, 2018 : September 30, 2018 (In thousands) As Reported Balances without adoption of ASC 606 Effect of Change Assets Accounts receivable $ 20,564 $ 13,791 $ 6,773 Liabilities Deferred revenue $ 31,611 $ 24,838 $ 6,773 New Accounting Standards Issued But Not Yet Implemented In February 2016, the FASB issued ASU No. 2016-02, “ Leases ” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, “Leases” (“ Topic 842 ”) , which supersedes lease requirements in FASB ASC Topic 840, “Leases” . The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability related to future lease payments and an asset representing its right to use of the underlying asset for the lease term on the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. In July 2018, the FASB issued updated guidance which provides entities with an additional transition method to adopt Topic 842. Under the new transition method, an entity initially applies the new leases standard at the adoption date, versus at the beginning of the earliest period presented, and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Partnership expects to elect this transition method at the adoption date of January 1, 2019. The Partnership also plans to elect the short-term lease exception provided for in the standard and therefore will only recognize right-of-use assets and lease liabilities for leases with a term greater than one year. The Partnership continues to focus its implementation efforts on accounting policy and disclosure updates along with the system implementation necessary to meet the standard’s requirements. Based on information available to date, the Partnership estimates the operating lease right of use asset and lease liability may approximate $13.0 - $17.0 million upon adoption. This preliminary estimate of the effect on the Partnership’s Consolidated Balance Sheets as a result of implementing the standard on January 1, 2019 could differ materially depending on guidance changes from the FASB, changes in outstanding leases, final verification of the Partnership’s lease accounting estimates, and any changes in the Partnership’s plans to elect certain practical expedients. The Partnership does not expect the adoption of this standard to have a material impact on the recognition, measurement or presentation of amounts within the Condensed Consolidated Statements of Operations and the Condensed Consolidated Statements of Cash Flows. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This standard is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The amendments in this standard can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Partnership is evaluating the effect of adopting this new accounting guidance on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. Certain disclosures are required to be applied on a retrospective basis and others on a prospective basis. This standard is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this new accounting guidance, but does not expect adoption will have a material impact on the Partnership's disclosures.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	(4) Inventories (In thousands) September 30, 2018 December 31, 2017 Raw materials and precious metals $ 5,362 $ 6,333 Finished goods 19,911 13,594 Parts and supplies 31,632 34,170 Total inventories $ 56,905 $ 54,097

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(5) Property, Plant and Equipment (In thousands) September 30, 2018 December 31, 2017 Land and improvements $ 13,092 $ 13,092 Buildings and improvements 16,707 16,990 Machinery and equipment 1,362,014 1,352,573 Other 31,411 28,101 1,423,224 1,410,756 Less: Accumulated depreciation 393,822 341,230 Total property, plant and equipment, net $ 1,029,402 $ 1,069,526 Capitalized interest recognized as a reduction in interest expense was $0.1 million and $0.0 million for the three months ended September 30, 2018 and 2017 , respectively. Capitalized interest recognized as a reduction in interest expense was $0.5 million and $0.2 million for the nine months ended September 30, 2018 and 2017 , respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	(6) Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities were as follows: (In thousands) September 30, 2018 December 31, 2017 Deferred revenue $ 31,611 $ 12,895 Share-based compensation 3,077 3,928 Personnel accruals 6,520 7,533 Accrued interest 17,635 2,683 Other accrued expenses and liabilities 5,172 5,538 Total accrued expenses and other current liabilities $ 64,015 $ 32,577 Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy under the shared services agreement and affiliate balances of $3.8 million and $4.7 million at September 30, 2018 and December 31, 2017, respectively. Refer to Note 12 ("Related Party Transactions") for additional discussion.

Debt

Debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt	(7) Debt Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs (In thousands) September 30, 2018 December 31, 2017 9.250% senior secured notes, due 2023 $ 645,000 $ 645,000 6.500% notes, due 2021 2,240 2,240 Total long-term debt, before debt issuance costs and discount (a) 647,240 647,240 Less: Unamortized discount and debt issuance costs 19,048 21,336 Total long-term debt, net of current portion $ 628,192 $ 625,904 (a) The estimated fair value of total long-term debt outstanding was approximately $683.7 million and $694.2 million as of September 30, 2018 and December 31, 2017, respectively. Credit Facilities Outstanding (In thousands) Total Capacity Amount Borrowed as of September 30, 2018 Outstanding Letters of Credit Available Capacity as of September 30, 2018 Maturity Date Asset based credit facility (b) $ 50,000 $ — $ — $ 50,000 September 30, 2021 (b) At the option of the borrowers, loans under the asset based credit facility initially bear interest at an annual rate equal to (i) 2.00% plus LIBOR or (ii) 1.00% plus a base rate, subject to a 0.50% step-down based on the previous quarter’s excess availability. The Partnership is in compliance with all covenants of the asset based credit facility and the 9.250% senior secured notes and 6.500% notes as of September 30, 2018 .

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	(8) Supplemental Cash Flow Information Cash flows related to interest and construction in process were as follows: Nine Months Ended September 30, (In thousands) 2018 2017 Supplemental disclosures: Cash paid for interest $ 30,244 $ 30,123 Non-cash investing and financing activities: Construction in process additions included in accounts payable 1,920 608 Change in accounts payable related to construction in process additions 1,032 (3,263 )

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(9) Commitments and Contingencies There have been no material changes in the Partnership’s commitments and contingencies disclosed in the 2017 Form 10-K. In the ordinary course of business, the Partnership may become party to lawsuits, administrative proceedings and governmental investigations, including environmental, regulatory and other matters. The outcome of these matters cannot always be predicted accurately, but the Partnership accrues liabilities for these matters if the Partnership has determined that it is probable a loss has been incurred and the loss can be reasonably estimated. While it is not possible to predict the outcome of such proceedings, if one or more of them were decided against us, the Partnership believes there would be no material impact on its consolidated financial statements. In 2018, the Partnership submitted a business interruption claim for losses under its insurance policies, related to damage and resulting reduced equipment production rates experienced during the second half of 2017 and early 2018. At this time, the Partnership cannot estimate either the outcome of this claim or the timing of any potential recoveries. In September 2018, the Kansas Court of Appeals upheld property tax determinations by the Kansas Board of Tax Appeals in connection with the Partnership’s dispute with Montgomery County, Kansas over prior year property tax payments as previously disclosed. The Partnership continues to monitor this matter.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue	(10) Revenue The following table presents the Partnership’s revenue disaggregated by product: (In thousands) Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Ammonia $ 11,391 $ 51,361 UAN 52,681 156,838 Urea products 4,987 14,834 Fertilizer sales, exclusive of freight 69,059 223,033 Freight revenue 8,805 23,908 Other revenue 2,045 6,024 Total net sales $ 79,909 $ 252,965 The Partnership sells its products on a wholesale basis under a contract or by purchase order. The Partnership’s contracts with customers, including purchase orders, generally contain fixed pricing and most have terms of less than one year. The Partnership recognizes revenue at the point in time at which the customer obtains control of the product, which is generally upon delivery and acceptance by the customer. The customer acceptance point is stated in the contract and may be at one of the Partnership’s manufacturing facilities, at one of the Partnership’s off-site loading facilities or at the customer’s designated facility. Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and is reimbursed by customers. An offsetting expense for freight is included in cost of materials and other. Qualifying taxes collected from customers and remitted to governmental authorities are not included in reported revenues. Depending on the product sold and the type of contract, payments from customers are generally either due prior to delivery or within 15 to 30 days of product delivery. The Partnership generally provides no warranty other than the implicit promise that goods delivered are free of liens and encumbrances and meet the agreed upon specifications. Product returns are rare, and as such, the Partnership does not record a specific warranty reserve or consider activities related to such warranty, if any, to be a separate performance obligation. The Partnership has an immaterial amount of variable consideration for contracts with an original duration of less than a year. A small portion of the Partnership’s revenue includes contracts extending beyond one year, some of which contain variable pricing in which the majority of the variability is attributed to the market-based pricing. The Partnership’s contracts do not contain a significant financing component. The Partnership has an immaterial amount of fee-based revenue, included in other revenue in the table above, that is recognized based on the net amount of the proceeds received. Transaction price allocated to remaining performance obligations As of September 30, 2018 , the Partnership had approximately $11.9 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately 51% of these performance obligations as revenue by the end of 2019, an additional 25% by 2020 and the remaining balance thereafter. The Partnership has elected to not disclose the amount of transaction price allocated to remaining performance obligations for contracts with an original expected duration of less than one year. The Partnership has elected to not disclose variable consideration allocated to wholly unsatisfied performance obligations that are based on market prices that have not yet been determined. Contract balances The Partnership’s deferred revenue is a contract liability that primarily relates to fertilizer sales contracts requiring customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Contracts requiring prepayment are generally short-term in nature and, as discussed above, revenue is recognized at the point in time in which the customer obtains control of the product. A summary of the deferred revenue activity during the nine months ended September 30, 2018 is presented below: (In thousands) Nine Months Ended September 30, 2018 Balance at January 1, 2018 $ 34,270 Add: New prepay contracts entered into during the period 35,665 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 33,761 Revenue recognized related to contracts entered into during the period 4,321 Other changes 242 Balance at September 30, 2018 $ 31,611

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(11) Share-Based Compensation A summary of compensation expense during the three and nine months ended September 30, 2018 and 2017 is presented below: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Phantom Units $ 710 $ 268 $ 1,663 $ 684 Other Awards (a) 486 367 1,032 1,064 Total Share-Based Compensation Expense $ 1,196 $ 635 $ 2,695 $ 1,748 (a) Other awards include the allocation of compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners’ affiliates.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	(12) Related Party Transactions Activity associated with the Partnership’s related party arrangements for the three and nine month periods ended September 30, 2018 and 2017 is summarized below: Expenses from related parties Three Months Ended September 30, Nine Months Ended September 30, (In thousands) Related Party 2018 2017 2018 2017 Cost of materials and other Coke Supply Agreement CRRM (a) $ 1,057 $ 586 $ 2,133 $ 1,566 Hydrogen Purchase and Sale Agreement CRRM 1,072 933 3,157 3,042 Railcar Lease Agreements ARI (b) 361 236 1,082 683 Direct operating expenses (exclusive of depreciation and amortization) Services Agreement CVR Energy $ 761 $ 766 $ 2,145 $ 2,158 Limited Partnership Agreement CVR GP 242 127 572 428 Selling, general and administrative expenses Services Agreement CVR Energy $ 3,595 $ 3,239 $ 10,353 $ 9,398 Limited Partnership Agreement CVR GP 626 677 1,920 2,001 (a) Coffeyville Resources Refining & Marketing, LLC, a subsidiary of CVR Refining (b) ARI Leasing, LLC, a company controlled by IEP Amounts due to related parties (In thousands) Related Party September 30, 2018 December 31, 2017 Accounts payable Feedstock and Shared Services Agreement CRRM $ 747 $ 1,020 Hydrogen Purchase and Sale Agreement CRRM 313 324 Limited Partnership Agreement: CVR GP 955 771 Accrued expenses and other current liabilities Limited Partnership Agreement CVR GP $ 1,346 $ 1,521 Services Agreement CVR Energy 2,497 3,221

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2017 , which was filed with the SEC on February 23, 2018 (the “ 2017 Form 10-K”). In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of September 30, 2018 and December 31, 2017 , the results of operations of the Partnership for the three and nine month periods ended September 30, 2018 and 2017 and the cash flows of the Partnership for the nine month periods ended September 30, 2018 and 2017 . Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain information has been reclassified to present historical information in a manner consistent with current presentation. The preparation of the 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 and 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, 2018 or any other interim or annual period.
Recent Accounting Pronouncements	Adoption of New Revenue Standard On January 1, 2018, the Partnership adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, “ Revenue from Contracts with Customers” (“ASC 606” or the “new revenue standard”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The new revenue standard was applied prospectively and the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new revenue standard. However, the Partnership did identify a balance sheet presentation change discussed below. The Partnership’s Condensed Consolidated Statements of Operations and Condensed Consolidated Statements of Cash Flows were not impacted due to the adoption of ASC 606 for the nine months ended September 30, 2018 . The Partnership identified a balance sheet presentation change associated with contracts requiring customer prepayment prior to delivery. Prior to adoption of ASC 606, deferred revenue, a type of contract liability, was recorded upon customer prepayment. Under the new revenue standard, a receivable and associated deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional. The adoption of the new revenue standard resulted in a $21.4 million increase to deferred revenue and accounts receivable as of January 1, 2018. After the effect of adoption of the new revenue standard, deferred revenue and accounts receivable were $34.3 million and $31.2 million , respectively, as of January 1, 2018. The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of September 30, 2018 : September 30, 2018 (In thousands) As Reported Balances without adoption of ASC 606 Effect of Change Assets Accounts receivable $ 20,564 $ 13,791 $ 6,773 Liabilities Deferred revenue $ 31,611 $ 24,838 $ 6,773 New Accounting Standards Issued But Not Yet Implemented In February 2016, the FASB issued ASU No. 2016-02, “ Leases ” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, “Leases” (“ Topic 842 ”) , which supersedes lease requirements in FASB ASC Topic 840, “Leases” . The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability related to future lease payments and an asset representing its right to use of the underlying asset for the lease term on the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. In July 2018, the FASB issued updated guidance which provides entities with an additional transition method to adopt Topic 842. Under the new transition method, an entity initially applies the new leases standard at the adoption date, versus at the beginning of the earliest period presented, and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Partnership expects to elect this transition method at the adoption date of January 1, 2019. The Partnership also plans to elect the short-term lease exception provided for in the standard and therefore will only recognize right-of-use assets and lease liabilities for leases with a term greater than one year. The Partnership continues to focus its implementation efforts on accounting policy and disclosure updates along with the system implementation necessary to meet the standard’s requirements. Based on information available to date, the Partnership estimates the operating lease right of use asset and lease liability may approximate $13.0 - $17.0 million upon adoption. This preliminary estimate of the effect on the Partnership’s Consolidated Balance Sheets as a result of implementing the standard on January 1, 2019 could differ materially depending on guidance changes from the FASB, changes in outstanding leases, final verification of the Partnership’s lease accounting estimates, and any changes in the Partnership’s plans to elect certain practical expedients. The Partnership does not expect the adoption of this standard to have a material impact on the recognition, measurement or presentation of amounts within the Condensed Consolidated Statements of Operations and the Condensed Consolidated Statements of Cash Flows. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). This ASU addresses customer’s accounting for implementation costs incurred in a cloud computing arrangement that is a service contract and also adds certain disclosure requirements related to implementation costs incurred for internal-use software and cloud computing arrangements. The amendment aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). This standard is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The amendments in this standard can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Partnership is evaluating the effect of adopting this new accounting guidance on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820). The ASU eliminates such disclosures as the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy. Certain disclosures are required to be applied on a retrospective basis and others on a prospective basis. This standard is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this new accounting guidance, but does not expect adoption will have a material impact on the Partnership's disclosures.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Effect of adoption of ASC 606	The following table displays the effect of the adoption of ASC 606 to the Condensed Consolidated Balance Sheet as of September 30, 2018 : September 30, 2018 (In thousands) As Reported Balances without adoption of ASC 606 Effect of Change Assets Accounts receivable $ 20,564 $ 13,791 $ 6,773 Liabilities Deferred revenue $ 31,611 $ 24,838 $ 6,773

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Schedule of inventories	(In thousands) September 30, 2018 December 31, 2017 Raw materials and precious metals $ 5,362 $ 6,333 Finished goods 19,911 13,594 Parts and supplies 31,632 34,170 Total inventories $ 56,905 $ 54,097

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Summary of costs and accumulated depreciation for property, plant, and equipment	(In thousands) September 30, 2018 December 31, 2017 Land and improvements $ 13,092 $ 13,092 Buildings and improvements 16,707 16,990 Machinery and equipment 1,362,014 1,352,573 Other 31,411 28,101 1,423,224 1,410,756 Less: Accumulated depreciation 393,822 341,230 Total property, plant and equipment, net $ 1,029,402 $ 1,069,526

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accrued expenses and other current liabilities	Accrued expenses and other current liabilities were as follows: (In thousands) September 30, 2018 December 31, 2017 Deferred revenue $ 31,611 $ 12,895 Share-based compensation 3,077 3,928 Personnel accruals 6,520 7,533 Accrued interest 17,635 2,683 Other accrued expenses and liabilities 5,172 5,538 Total accrued expenses and other current liabilities $ 64,015 $ 32,577

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of debt	Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs (In thousands) September 30, 2018 December 31, 2017 9.250% senior secured notes, due 2023 $ 645,000 $ 645,000 6.500% notes, due 2021 2,240 2,240 Total long-term debt, before debt issuance costs and discount (a) 647,240 647,240 Less: Unamortized discount and debt issuance costs 19,048 21,336 Total long-term debt, net of current portion $ 628,192 $ 625,904 (a) The estimated fair value of total long-term debt outstanding was approximately $683.7 million and $694.2 million as of September 30, 2018 and December 31, 2017, respectively. Credit Facilities Outstanding (In thousands) Total Capacity Amount Borrowed as of September 30, 2018 Outstanding Letters of Credit Available Capacity as of September 30, 2018 Maturity Date Asset based credit facility (b) $ 50,000 $ — $ — $ 50,000 September 30, 2021 (b) At the option of the borrowers, loans under the asset based credit facility initially bear interest at an annual rate equal to (i) 2.00% plus LIBOR or (ii) 1.00% plus a base rate, subject to a 0.50% step-down based on the previous quarter’s excess availability.

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Schedule of cash flows related to interest and construction in process	Cash flows related to interest and construction in process were as follows: Nine Months Ended September 30, (In thousands) 2018 2017 Supplemental disclosures: Cash paid for interest $ 30,244 $ 30,123 Non-cash investing and financing activities: Construction in process additions included in accounts payable 1,920 608 Change in accounts payable related to construction in process additions 1,032 (3,263 )

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following table presents the Partnership’s revenue disaggregated by product: (In thousands) Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Ammonia $ 11,391 $ 51,361 UAN 52,681 156,838 Urea products 4,987 14,834 Fertilizer sales, exclusive of freight 69,059 223,033 Freight revenue 8,805 23,908 Other revenue 2,045 6,024 Total net sales $ 79,909 $ 252,965
Summary of deferred revenue activity	A summary of the deferred revenue activity during the nine months ended September 30, 2018 is presented below: (In thousands) Nine Months Ended September 30, 2018 Balance at January 1, 2018 $ 34,270 Add: New prepay contracts entered into during the period 35,665 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 33,761 Revenue recognized related to contracts entered into during the period 4,321 Other changes 242 Balance at September 30, 2018 $ 31,611

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of share-based compensation expense	A summary of compensation expense during the three and nine months ended September 30, 2018 and 2017 is presented below: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Phantom Units $ 710 $ 268 $ 1,663 $ 684 Other Awards (a) 486 367 1,032 1,064 Total Share-Based Compensation Expense $ 1,196 $ 635 $ 2,695 $ 1,748 (a) Other awards include the allocation of compensation expense for certain employees of CVR Energy who perform services for the Partnership under the services agreement with CVR Energy and participate in equity compensation plans of CVR Partners’ affiliates.

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Schedule of related party transactions	Activity associated with the Partnership’s related party arrangements for the three and nine month periods ended September 30, 2018 and 2017 is summarized below: Expenses from related parties Three Months Ended September 30, Nine Months Ended September 30, (In thousands) Related Party 2018 2017 2018 2017 Cost of materials and other Coke Supply Agreement CRRM (a) $ 1,057 $ 586 $ 2,133 $ 1,566 Hydrogen Purchase and Sale Agreement CRRM 1,072 933 3,157 3,042 Railcar Lease Agreements ARI (b) 361 236 1,082 683 Direct operating expenses (exclusive of depreciation and amortization) Services Agreement CVR Energy $ 761 $ 766 $ 2,145 $ 2,158 Limited Partnership Agreement CVR GP 242 127 572 428 Selling, general and administrative expenses Services Agreement CVR Energy $ 3,595 $ 3,239 $ 10,353 $ 9,398 Limited Partnership Agreement CVR GP 626 677 1,920 2,001 (a) Coffeyville Resources Refining & Marketing, LLC, a subsidiary of CVR Refining (b) ARI Leasing, LLC, a company controlled by IEP Amounts due to related parties (In thousands) Related Party September 30, 2018 December 31, 2017 Accounts payable Feedstock and Shared Services Agreement CRRM $ 747 $ 1,020 Hydrogen Purchase and Sale Agreement CRRM 313 324 Limited Partnership Agreement: CVR GP 955 771 Accrued expenses and other current liabilities Limited Partnership Agreement CVR GP $ 1,346 $ 1,521 Services Agreement CVR Energy 2,497 3,221

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	9 Months Ended
	Sep. 30, 2018manufacturing_facility
Formation of the Partnership, Organization and Nature of Business
Percentage of limited partner interest held by the public	66.00%
Number of manufacturing facilities	2
CVR Energy, Inc | IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%
CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest	34.00%
General partner interest	100.00%

Basis of Presentation (Details)

Basis of Presentation (Details) - Coffeyville Facility - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant, and Equipment
Turnaround period		15 days
Direct Operating Expenses (Exclusive of Depreciation and Amortization)
Property, Plant, and Equipment
Planned major maintenance costs, exclusive of impacts due to lost production	$ 0		$ 2.5	$ 6.4	$ 2.6

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Accounts receivable		$ 20,564	$ 31,200	$ 9,855
Liabilities
Deferred revenue		31,611	34,270	$ 12,895
Balances without adoption of ASC 606
Assets
Accounts receivable		13,791
Liabilities
Deferred revenue		24,838
ASU 2014-09 | Effect of Change
Assets
Accounts receivable		6,773	21,400
Liabilities
Deferred revenue		$ 6,773	$ 21,400
ASU 2016-02 | Scenario, Forecast | Minimum
Liabilities
Operating lease right of use asset estimate	$ 13,000
Lease liability estimate	13,000
ASU 2016-02 | Scenario, Forecast | Maximum
Liabilities
Operating lease right of use asset estimate	17,000
Lease liability estimate	$ 17,000

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials and precious metals	$ 5,362	$ 6,333
Finished goods	19,911	13,594
Parts and supplies	31,632	34,170
Total inventories	$ 56,905	$ 54,097

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,423,224		$ 1,423,224		$ 1,410,756
Less: Accumulated depreciation	393,822		393,822		341,230
Total property, plant and equipment, net	1,029,402		1,029,402		1,069,526
Capitalized interest recognized as a reduction in interest expense	100	$ 0	500	$ 200
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	13,092		13,092		13,092
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,707		16,707		16,990
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,362,014		1,362,014		1,352,573
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 31,411		$ 31,411		$ 28,101

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Deferred revenue	$ 31,611	$ 34,270	$ 12,895
Share-based compensation	3,077		3,928
Personnel accruals	6,520		7,533
Accrued interest	17,635		2,683
Other accrued expenses and liabilities	5,172		5,538
Total accrued expenses and other current liabilities	64,015		32,577
Affiliate balances	$ 3,800		$ 4,700

Debt - Debt Balance, Net of Cu

Debt - Debt Balance, Net of Current Maturities and Unamortized Discount and Issuance Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 647,240	$ 647,240
Less:
Unamortized discount and debt issuance costs	19,048	21,336
Total long-term debt, net of current portion	628,192	625,904
Estimated fair value of total long-term debt outstanding	683,700	694,200
Senior Notes | 9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Less:
Debt instrument, percentage rate	9.25%
Senior Notes | 6.500% notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240
Less:
Debt instrument, percentage rate	6.50%

Debt - Credit Facilities Outsta

Debt - Credit Facilities Outstanding (Details) - Asset Based Credit Facility - Line of Credit - Revolving credit facility	9 Months Ended
	Sep. 30, 2018USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 50,000,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 50,000,000
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Step-down percentage based on the previous quarter's excess availability	0.50%

Debt - Additional Information (

Debt - Additional Information (Details) - Senior Notes	Sep. 30, 2018
9.250% senior secured notes, due 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%
6.500% notes, due 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.50%

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Supplemental disclosures:
Cash paid for interest	$ 30,244	$ 30,123
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	1,920	608
Change in accounts payable related to construction in process additions	$ 1,032	$ (3,263)

Revenue - Revenue Disaggregate

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 79,909	$ 69,393	$ 252,965	$ 252,610
Fertilizer sales, exclusive of freight
Disaggregation of Revenue [Line Items]
Net sales	69,059		223,033
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	11,391		51,361
UAN
Disaggregation of Revenue [Line Items]
Net sales	52,681		156,838
Urea products
Disaggregation of Revenue [Line Items]
Net sales	4,987		14,834
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	8,805		23,908
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,045		$ 6,024

Revenue - Additional Informati

Revenue - Additional Information (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 11.9
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	15 days
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	30 days

Revenue - Remaining performanc

Revenue - Remaining performance obligations (Details)	Sep. 30, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	51.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year 3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	25.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue - Summary of Deferred

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 34,270
Add:
New prepay contracts entered into during the period	35,665
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	33,761
Revenue recognized related to contracts entered into during the period	4,321
Other changes	242
Balance at end of period	$ 31,611

Share-Based Compensation - Shar

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-Based Compensation
Total Share-Based Compensation Expense	$ 1,196	$ 635	$ 2,695	$ 1,748
Phantom Units
Share-Based Compensation
Total Share-Based Compensation Expense	710	268	1,663	684
Other Awards
Share-Based Compensation
Total Share-Based Compensation Expense	$ 486	$ 367	$ 1,032	$ 1,064

Related Party Transactions - Ex

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Related Party Transaction [Line Items]
Cost of materials and other	$ 19,590	$ 19,495	$ 61,198	$ 63,373
Direct operating expenses (exclusive of depreciation and amortization)	35,334	40,249	121,468	113,941
Selling, general and administrative expenses	6,393	6,083	18,955	18,750
Coke Supply Agreement | CRRM | Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other	1,057	586	2,133	1,566
Hydrogen Purchase and Sale Agreement | CRRM | Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other	1,072	933	3,157	3,042
Railcar Lease Agreements | ARI
Related Party Transaction [Line Items]
Cost of materials and other	361	236	1,082	683
Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	761	766	2,145	2,158
Selling, general and administrative expenses	3,595	3,239	10,353	9,398
Limited Partnership Agreement | CVR GP
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	242	127	572	428
Selling, general and administrative expenses	$ 626	$ 677	$ 1,920	$ 2,001

Related Party Transactions - Am

Related Party Transactions - Amounts Due to Related Parties (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Accounts payable	$ 2,170	$ 2,223
Accrued expenses and other current liabilities	3,800	4,700
Feedstock and Shared Services Agreement | CRRM
Related Party Transaction [Line Items]
Accounts payable	747	1,020
Hydrogen Purchase and Sale Agreement | CRRM | Hydrogen
Related Party Transaction [Line Items]
Accounts payable	313	324
Limited Partnership Agreement | CVR GP
Related Party Transaction [Line Items]
Accounts payable	955	771
Accrued expenses and other current liabilities	1,346	1,521
Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Accrued expenses and other current liabilities	$ 2,497	$ 3,221