CVR Partners (UAN) 10-Q 25 Jul 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 23, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	001-35120
Entity Registrant Name	CVR PARTNERS, LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	56-2677689
Entity Address, Address Line One	2277 Plaza Drive, Suite 500
Entity Address, City or Town	Sugar Land
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77479
City Area Code	281
Local Phone Number	207-3200
Title of 12(b) Security	Common units representing limited partner interests
Trading Symbol	UAN
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		113,282,973
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 69,266	$ 61,776
Accounts receivable	22,980	61,662
Inventories	55,810	63,554
Prepaid expenses and other current assets	5,910	6,989
Total current assets	153,966	193,981
Property, plant, and equipment, net of accumulated depreciation	979,443	1,015,240
Goodwill	40,969	40,969
Other long-term assets	16,027	4,198
Total assets	1,190,405	1,254,388
Current liabilities:
Accounts payable	21,340	26,789
Accounts payable to affiliates	2,434	2,976
Deferred revenue	9,485	68,804
Other current liabilities	22,952	24,066
Total current liabilities	56,211	122,635
Long-term debt	630,655	628,989
Other long-term liabilities	12,347	2,938
Total long-term liabilities	643,002	631,927
Commitments and contingencies (see Note 11)
Partners’ capital:
Common unitholders, 113,282,973 units issued and outstanding at June 30, 2019 and December 31, 2018	491,191	499,825
General partner interest	1	1
Total partners’ capital	491,192	499,826
Total liabilities and partners’ capital	$ 1,190,405	$ 1,254,388

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common unitholders, issued (in units)	113,282,973	113,282,973
Common unitholders, outstanding (in units)	113,282,973	113,282,973

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Net sales	$ 137,660	$ 93,197	$ 229,533	$ 173,056
Operating costs and expenses:
Cost of materials and other	26,000	19,139	49,730	41,608
Direct operating expenses (exclusive of depreciation and amortization)	45,630	47,465	80,450	86,134
Depreciation and amortization	25,030	20,405	41,614	36,831
Cost of sales	96,660	87,009	171,794	164,573
Selling, general and administrative expenses	6,465	6,900	13,311	12,562
(Gain) loss on asset disposals	(9)	78	445	132
Operating income (loss)	34,544	(790)	43,983	(4,211)
Other (expense) income:
Interest expense, net	(15,599)	(15,677)	(31,249)	(31,388)
Other income, net	35	27	55	71
Net income (loss) before income taxes	18,980	(16,440)	12,789	(35,528)
Income tax expense (benefit)	12	19	(100)	(18)
Net income (loss)	$ 18,968	$ (16,459)	$ 12,889	$ (35,510)
Basic and diluted earnings (loss) per unit data (in dollars per unit)	$ 0.17	$ (0.15)	$ 0.11	$ (0.31)
Distributions declared per common unit (in dollars per unit)	$ 0.07	$ 0	$ 0.19	$ 0
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 PARTNERS' CAPITAL (unaudited) - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
Beginning balance (in units) at Dec. 31, 2017			113,282,973
Beginning balance at Dec. 31, 2017	$ 549,853	$ 1	$ 549,852
Increase (Decrease) in Partners' Capital
Net income (loss)	(19,051)		$ (19,051)
Ending balance (in units) at Mar. 31, 2018			113,282,973
Ending balance at Mar. 31, 2018	530,802	1	$ 530,801
Beginning balance (in units) at Dec. 31, 2017			113,282,973
Beginning balance at Dec. 31, 2017	549,853	1	$ 549,852
Increase (Decrease) in Partners' Capital
Net income (loss)	(35,510)
Ending balance (in units) at Jun. 30, 2018			113,282,973
Ending balance at Jun. 30, 2018	514,343	1	$ 514,342
Beginning balance (in units) at Mar. 31, 2018			113,282,973
Beginning balance at Mar. 31, 2018	530,802	1	$ 530,801
Increase (Decrease) in Partners' Capital
Net income (loss)	(16,459)		$ (16,459)
Ending balance (in units) at Jun. 30, 2018			113,282,973
Ending balance at Jun. 30, 2018	514,343	1	$ 514,342
Beginning balance (in units) at Dec. 31, 2018			113,282,973
Beginning balance at Dec. 31, 2018	499,826	1	$ 499,825
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(4,670)		(4,670)
Cash distributions to common unitholders - Non-affiliates	(8,924)		(8,924)
Net income (loss)	(6,079)		$ (6,079)
Ending balance (in units) at Mar. 31, 2019			113,282,973
Ending balance at Mar. 31, 2019	480,153	1	$ 480,152
Beginning balance (in units) at Dec. 31, 2018			113,282,973
Beginning balance at Dec. 31, 2018	499,826	1	$ 499,825
Increase (Decrease) in Partners' Capital
Net income (loss)	12,889
Ending balance (in units) at Jun. 30, 2019			113,282,973
Ending balance at Jun. 30, 2019	491,192	1	$ 491,191
Beginning balance (in units) at Mar. 31, 2019			113,282,973
Beginning balance at Mar. 31, 2019	480,153	1	$ 480,152
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(2,724)		(2,724)
Cash distributions to common unitholders - Non-affiliates	(5,205)		(5,205)
Net income (loss)	18,968		$ 18,968
Ending balance (in units) at Jun. 30, 2019			113,282,973
Ending balance at Jun. 30, 2019	$ 491,192	$ 1	$ 491,191

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net income (loss)	$ 12,889	$ (35,510)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	41,614	36,831
Share-based compensation	2,218	1,500
Other adjustments	2,108	1,751
Change in assets and liabilities:
Current assets and liabilities	(24,822)	(17,421)
Non-current assets and liabilities	674	379
Net cash provided by (used in) operating activities	34,681	(12,470)
Cash flows from investing activities:
Capital expenditures	(5,757)	(8,623)
Proceeds from sale of assets	89	172
Net cash used in investing activities	(5,668)	(8,451)
Cash flows from financing activities:
Cash distributions to common unitholders - Affiliates	(7,394)	0
Cash distributions to common unitholders - Non-affiliates	(14,129)	0
Net cash used in financing activities	(21,523)	0
Net increase (decrease) in cash and cash equivalents	7,490	(20,921)
Cash and cash equivalents, beginning of period	61,776	49,173
Cash and cash equivalents, end of period	$ 69,266	$ 28,252

Organization and Nature of Busi

Organization and Nature of Business	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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. (together with its subsidiaries, but excluding the Partnership and its subsidiaries, “CVR Energy”) to own, operate and grow its nitrogen fertilizer business. 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”). As used in these financial statements, references to CVR Partners, the Partnership, “we”, “us”, and “our” may refer to consolidated subsidiaries of CVR Partners or one or both of the facilities, as the context may require. As of June 30, 2019 , public security holders held approximately 66% of the Partnership’s outstanding limited partner interests and Coffeyville Resources, LLC (“CRLLC”), a wholly-owned subsidiary of CVR Energy, held approximately 34% of the Partnership’s outstanding limited partner interests and 100% of the general partner interest held by CVR GP, LLC (“CVR GP” or the “general partner”). As of June 30, 2019 , Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the shares of CVR Energy. Management and Operations The Partnership, including CVR GP, is party to a number of agreements with CVR Energy and its subsidiaries to manage certain business relationships between the Partnership and the other parties thereto. The various rights and responsibilities of the Partnership, and its partners, are set forth in the Partnership’s limited partnership agreement. CVR GP manages and operates the Partnership via 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. See Note 13 (“Related Party Transactions”)

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2019
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, 2018 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2018 . The accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of June 30, 2019 and December 31, 2018 , the results of operations of the Partnership for the three and six months ended June 30, 2019 and 2018 , the changes in partners’ capital for the three and six months ended June 30, 2019 and 2018 , and the cash flows of the Partnership for the six months ended June 30, 2019 and 2018 . Such adjustments are of a normal recurring nature, unless otherwise disclosed. 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, 2019 or any other interim or annual period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Recent Accounting Pronouncement - Adoption of New Lease Standard In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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 a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet. The ROU asset is classified as Other long-term assets on the condensed consolidated balance sheet. The current and long-term lease liabilities are classified as Other current liabilities and Other long-term liabilities , respectively, on the condensed consolidated balance sheet. We adopted Topic 842 as of January 1, 2019, electing the option to apply the transition provisions at the adoption date instead of the earliest comparative period presented in the financial statements. In connection with the adoption of Topic 842, we made the following elections: • Under the short-term lease exception provided for in Topic 842, only ROU assets and the related lease liabilities for leases with an initial term greater than one year were recognized; • The accounting treatment for existing land easements was carried forward; • Lease and non-lease components were not and will not be bifurcated for all of the Partnership’s asset groups; and • The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts. The adoption of Topic 842 on January 1, 2019 incrementally impacted the Partnership’s condensed consolidated balance sheet as of that date. The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption as of January 1, 2019. Effect of Topic 842 Adoption on the Condensed Consolidated Balance Sheet as of January 1, 2019 (in thousands) December 31, 2018 As Stated Effect of Adoption of Topic 842 - Leases (Unaudited) January 1, 2019 As Adjusted Current assets: Prepaid expenses and other current assets $ 6,989 $ (2,650 ) (1) $ 4,339 Total currents assets 193,981 (2,650 ) 191,331 Other long-term assets 4,198 16,923 (2) 21,121 Total assets $ 1,254,388 $ 14,273 $ 1,268,661 Current liabilities: Other current liabilities $ 24,066 $ 3,462 (3) $ 27,528 Total current liabilities 122,635 3,462 126,097 Long-term liabilities: Other long-term liabilities 2,938 10,811 (3) 13,749 Total long-term liabilities 631,927 10,811 642,738 Equity: Total liabilities and partners’ capital $ 1,254,388 $ 14,273 $ 1,268,661 (1) Represents lease prepayments reclassified to ROU assets. (2) Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments as noted above. (3) Represents the initial recognition of lease liabilities. New Accounting Standards Issued But Not Yet Implemented 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 ASU is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this ASU, but does not currently expect adoption will have a material impact on the Partnership’s disclosures. 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

Inventories

Inventories	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventories	(4) Inventories Inventories consisted of the following: (in thousands) June 30, 2019 December 31, 2018 Finished goods $ 17,998 $ 25,136 Raw materials 374 439 Parts, supplies and other 37,438 37,979 Total inventories $ 55,810 $ 63,554

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(5) Property, Plant and Equipment Property, plant and equipment consisted of the following: (in thousands) June 30, 2019 December 31, 2018 Machinery and equipment $ 1,371,339 $ 1,362,965 Buildings and improvements 17,116 17,116 Automotive equipment 16,773 16,773 Land and improvements 13,751 13,250 Construction in progress 10,358 15,126 Other 1,655 2,753 1,430,992 1,427,983 Less: Accumulated depreciation 451,549 412,743 Total property, plant and equipment, net $ 979,443 $ 1,015,240

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	(6) Leases Lease Overview We lease railcars and certain facilities to support the Partnership’s operations. Leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our lease agreements include rental payments adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements. Effect of Initial Adoption of New Lease Standard - January 1, 2019 ROU Assets . As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Railcar leases $ 14,255 Real Estate and other leases 18 Total ROU assets $ 14,273 Lease Liabilities . As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Current liabilities: Operating leases $ 3,462 Long-term liabilities: Operating leases 10,811 Total lease liabilities $ 14,273 Balance Sheet Summary for the Period Ended June 30, 2019 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2019 : (in thousands) June 30, 2019 Operating Leases: ROU asset, net Railcars $ 12,399 Real estate and other 2,451 Lease liability Railcars $ 12,552 Real estate and other 12 Financing Leases: ROU asset, net Real estate and other $ 251 Lease liability Real estate and other $ 292 Lease Expense Summary for the Three and Six months ended June 30, 2019 We recognize lease expense for these leases on a straight-line basis over the lease term. For the three and six months ended June 30, 2019 , we recognized net lease expense comprised of the following components: (in thousands) Three Months Ended Six Months Ended Operating lease expense $ 1,023 $ 2,046 Financing lease expense: Amortization of ROU asset 167 272 Interest expense on lease liability $ 9 $ 15 Short-term lease expense, recognized within direct operating expenses, was $0.1 million for both the three and six months ended June 30, 2019 , respectively. Lease Terms and Discount Rates The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities: June 30, 2019 January 1, 2019 (initial recognition) Weighted-average remaining lease term (years) Operating Leases 3.9 4.3 Finance Leases 2.5 0.5 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.9 % 8.0 % Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at June 30, 2019 : (in thousands) Operating Leases Financing Leases Remainder of 2019 $ 2,046 $ 91 2020 3,602 107 2021 3,430 107 2022 2,990 — 2023 1,133 — Thereafter 648 — Total lease payments 13,849 305 Less: imputed interest (1,285 ) (13 ) Total lease liability $ 12,564 $ 292
Leases	(6) Leases Lease Overview We lease railcars and certain facilities to support the Partnership’s operations. Leases with an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 20 years or more. The exercise of lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Certain of our lease agreements include rental payments adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements. Effect of Initial Adoption of New Lease Standard - January 1, 2019 ROU Assets . As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Railcar leases $ 14,255 Real Estate and other leases 18 Total ROU assets $ 14,273 Lease Liabilities . As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Current liabilities: Operating leases $ 3,462 Long-term liabilities: Operating leases 10,811 Total lease liabilities $ 14,273 Balance Sheet Summary for the Period Ended June 30, 2019 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2019 : (in thousands) June 30, 2019 Operating Leases: ROU asset, net Railcars $ 12,399 Real estate and other 2,451 Lease liability Railcars $ 12,552 Real estate and other 12 Financing Leases: ROU asset, net Real estate and other $ 251 Lease liability Real estate and other $ 292 Lease Expense Summary for the Three and Six months ended June 30, 2019 We recognize lease expense for these leases on a straight-line basis over the lease term. For the three and six months ended June 30, 2019 , we recognized net lease expense comprised of the following components: (in thousands) Three Months Ended Six Months Ended Operating lease expense $ 1,023 $ 2,046 Financing lease expense: Amortization of ROU asset 167 272 Interest expense on lease liability $ 9 $ 15 Short-term lease expense, recognized within direct operating expenses, was $0.1 million for both the three and six months ended June 30, 2019 , respectively. Lease Terms and Discount Rates The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities: June 30, 2019 January 1, 2019 (initial recognition) Weighted-average remaining lease term (years) Operating Leases 3.9 4.3 Finance Leases 2.5 0.5 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.9 % 8.0 % Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at June 30, 2019 : (in thousands) Operating Leases Financing Leases Remainder of 2019 $ 2,046 $ 91 2020 3,602 107 2021 3,430 107 2022 2,990 — 2023 1,133 — Thereafter 648 — Total lease payments 13,849 305 Less: imputed interest (1,285 ) (13 ) Total lease liability $ 12,564 $ 292

Other Current Liabilities

Other Current Liabilities	6 Months Ended
	Jun. 30, 2019
Payables and Accruals [Abstract]
Other Current Liabilities	(7) Other Current Liabilities Other current liabilities are as follows: (in thousands) June 30, 2019 December 31, 2018 Personnel accruals $ 5,783 $ 7,993 Sales incentives 3,857 1,727 Share-based compensation 3,743 2,667 Operating lease liabilities 3,337 — Accrued interest 2,519 2,516 Prepaid revenue contracts 643 5,863 Other accrued expenses and liabilities 3,070 3,300 Total other current liabilities $ 22,952 $ 24,066 Other current liabilities include amounts accrued by the Partnership to CVR Energy and affiliates of $3.4 million and $3.5 million at June 30, 2019 and December 31, 2018 , respectively. Refer to Note 13 (“Related Party Transactions”)

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt and finance lease obligations consists of the following: (in thousands) June 30, 2019 December 31, 2018 9.25% Senior Secured Notes, due 2023 (1) $ 645,000 $ 645,000 6.50% Notes, due 2021 2,240 2,240 Unamortized discount and debt issuance costs (16,585 ) (18,251 ) Total long-term debt $ 630,655 $ 628,989 (1) The estimated fair value of total long-term debt outstanding was approximately $674.5 million and $670.8 million as of June 30, 2019 and December 31, 2018 , respectively. Credit Facility (in thousands) Total Capacity Amount Borrowed as of June 30, 2019 Outstanding Letters of Credit Available Capacity as of June 30, 2019 Maturity Date Asset Based (“AB”) Credit Facility (2) $ 48,342 $ — $ — $ 48,342 September 30, 2021 (2) At the option of the borrowers, loans under the AB 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. Covenant Compliance The Partnership is in compliance with all covenants of the AB Credit Facility and the 9.25% Senior Secured Notes and 6.50% Notes as of June 30, 2019 .

Revenue

Revenue	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue	(9) Revenue The following table presents the Partnership’s revenue disaggregated by product: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2019 2018 2019 2018 Ammonia $ 49,954 $ 28,373 $ 63,306 $ 39,970 UAN 73,542 51,394 137,606 104,157 Urea products 5,006 4,936 9,677 9,847 Fertilizer sales, exclusive of freight and other 128,502 84,703 210,589 153,974 Freight revenue 7,139 6,364 15,157 15,103 Other revenue 2,019 2,130 3,787 3,979 Total net sales $ 137,660 $ 93,197 $ 229,533 $ 173,056 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 June 30, 2019 , the Partnership had approximately $8.3 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately 29% of these performance obligations as revenue by the end of 2019 , an additional 36% 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. At June 30, 2019 , $7.4 million of the deferred revenue balance pertained to prepaid contracts where the associated receivable was recognized as it had not yet been collected by the Partnership. A summary of the deferred revenue activity during the six months ended June 30, 2019 is presented below: (in thousands) Balance at December 31, 2018 $ 68,804 Add: New prepay contracts entered into during the period 16,610 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 67,460 Revenue recognized related to contracts entered into during the period 8,055 Other changes 414 Balance at June 30, 2019 $ 9,485

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	(10) Share-Based Compensation A summary of compensation expense during the three and six months ended June 30, 2019 and 2018 is presented below: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2019 2018 2019 2018 Phantom Units $ 755 $ 548 $ 1,545 $ 954 Other Awards (1) 355 672 673 546 Total share-based compensation expense $ 1,110 $ 1,220 $ 2,218 $ 1,500 (1) 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.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies Except as described below, there have been no material changes in the Partnership’s commitments and contingencies disclosed in the 2018 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. Litigation In 2008, Coffeyville Resources Nitrogen Fertilizer LLC (“CRNF”), a subsidiary of CVR Partners LP, protested the reclassification and reassessment by Montgomery County, Kansas (the “County”) of CRNF’s nitrogen fertilizer plant following expiration of its ten year property tax abatement that expired on December 31, 2007, which reclassification and reassessment resulted in an increase in CRNF’s annual property tax expense in excess of $10 million per year for the 2008 through 2012 tax years. Despite its protest, CRNF fully accrued and paid these property taxes. In February 2013, the County and CRNF agreed to a settlement for tax years 2009 through 2012 which resulted in decreased property taxes through 2017, leaving 2008 in dispute. In 2013, the Kansas Court of Appeals overturned an adverse ruling of the Kansas Board of Tax Appeals (“BOTA”) and instructed BOTA to classify each CRNF asset on an asset-by-asset basis. In March 2015, BOTA concluded its classification and determined a substantial majority of CRNF’s assets in dispute were personal property for the 2008 tax year. In September 2018, the Kansas Court of Appeals upheld BOTA’s property tax determinations in CRNF’s favor. In October 2018, the County petitioned the Kansas Supreme Court to review the Court of Appeals determination. Subsequent briefs were filed by CRNF and the County. In April 2019, CRNF and the County executed an agreement under which the County agreed to withdraw its petition to the Kansas Supreme Court and CRNF is expected to recover $7.9 million

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	(12) Supplemental Cash Flow Information Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows: Six Months Ended June 30, (in thousands) 2019 2018 Supplemental disclosures: Cash paid for interest $ 30,016 $ 30,111 Cash paid for amounts included in the measurement of lease liabilities*: Financing cash flows from finance leases 272 Non-cash investing activities: Capital expenditures included in accounts payable 967 3,713 (*) The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore only 2019 disclosures are applicable to be included within the table above.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	(13) Related Party Transactions Activity associated with the Partnership’s related party arrangements for the three and six month periods ended June 30, 2019 and 2018 is summarized below. Sales to related parties Three Months Ended June 30, Six Months Ended June 30, (in thousands) Related Party 2019 2018 2019 2018 Net Sales Feedstock and Shared Services Agreement CRRM (1) $ — $ 237 $ 2 $ 292 Expenses from related parties Three Months Ended June 30, Six Months Ended June 30, (in thousands) Related Party 2019 2018 2019 2018 Cost of materials and other Coke Supply Agreement CRRM (1) $ 1,229 $ 716 $ 2,550 $ 1,075 Hydrogen Purchase and Sale Agreement CRRM (1) 1,194 774 2,735 2,084 Direct operating expenses (exclusive of depreciation and amortization) Services Agreement CVR Energy $ 849 $ 769 $ 1,789 $ 1,384 Limited Partnership Agreement CVR GP 203 174 377 330 Selling, general and administrative expenses Services Agreement CVR Energy $ 3,772 $ 3,895 $ 7,810 $ 6,758 Limited Partnership Agreement CVR GP 625 787 1,540 1,294 Amounts due to related parties (in thousands) Related Party June 30, 2019 December 31, 2018 Accounts payable to affiliates Feedstock and Shared Services Agreement CRRM (1) $ 703 $ 1,106 Hydrogen Purchase and Sale Agreement and other CRRM (1) 333 324 Coke Supply Agreement CRRM (1) 237 138 Services Agreement CVR GP 1,150 1,372 Other current liabilities Limited Partnership Agreement CVR GP $ 1,246 $ 1,179 Services Agreement CVR Energy 2,118 2,352 Other long-term liabilities Limited Partnership Agreement CVR Energy $ 406 $ 503 (1) Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy Distributions to CVR Partners’ Unitholders The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, as of June 30, 2019 . Dividends Paid (in thousands) Related Period Date Paid Dividend Per Common Unit Unitholders CVR Energy Total 2018 - 4th Quarter March 11, 2019 $ 0.12 $ 8,924 $ 4,670 $ 13,594 2019 - 1st Quarter May 13, 2019 0.07 5,205 2,724 7,929 Total $ 0.19 $ 14,129 $ 7,394 $ 21,523 For the second quarter of 2019 , the Partnership, upon approval by the Board of Directors of CVR Partners’ general partner on July 24, 2019 , declared a distribution of $0.14 per common unit, or $15.9 million , which is payable August 12, 2019 to unitholders of record as of August 5, 2019 . Of this amount, CVR Energy will receive approximately $5.4 million , with the remaining amount payable to public unitholders. Distributions, if any, including the payment, amount and timing thereof, are subject to change at the discretion of the board of directors of CVR Partners’ general partner.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2019
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, 2018 audited consolidated financial statements and notes thereto included in CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2018 . The accompanying condensed consolidated financial statements reflect all adjustments that are necessary to fairly present the financial position of the Partnership as of June 30, 2019 and December 31, 2018 , the results of operations of the Partnership for the three and six months ended June 30, 2019 and 2018 , the changes in partners’ capital for the three and six months ended June 30, 2019 and 2018 , and the cash flows of the Partnership for the six months ended June 30, 2019 and 2018 . Such adjustments are of a normal recurring nature, unless otherwise disclosed. 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, 2019 or any other interim or annual period.
Recent Accounting Pronouncements	Recent Accounting Pronouncement - Adoption of New Lease Standard In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“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 a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet. The ROU asset is classified as Other long-term assets on the condensed consolidated balance sheet. The current and long-term lease liabilities are classified as Other current liabilities and Other long-term liabilities , respectively, on the condensed consolidated balance sheet. We adopted Topic 842 as of January 1, 2019, electing the option to apply the transition provisions at the adoption date instead of the earliest comparative period presented in the financial statements. In connection with the adoption of Topic 842, we made the following elections: • Under the short-term lease exception provided for in Topic 842, only ROU assets and the related lease liabilities for leases with an initial term greater than one year were recognized; • The accounting treatment for existing land easements was carried forward; • Lease and non-lease components were not and will not be bifurcated for all of the Partnership’s asset groups; and • The portfolio approach was and will be used in the selection of the discount rate used to calculate minimum lease payments and the related ROU asset and operating lease liability amounts. The adoption of Topic 842 on January 1, 2019 incrementally impacted the Partnership’s condensed consolidated balance sheet as of that date. The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption as of January 1, 2019. Effect of Topic 842 Adoption on the Condensed Consolidated Balance Sheet as of January 1, 2019 (in thousands) December 31, 2018 As Stated Effect of Adoption of Topic 842 - Leases (Unaudited) January 1, 2019 As Adjusted Current assets: Prepaid expenses and other current assets $ 6,989 $ (2,650 ) (1) $ 4,339 Total currents assets 193,981 (2,650 ) 191,331 Other long-term assets 4,198 16,923 (2) 21,121 Total assets $ 1,254,388 $ 14,273 $ 1,268,661 Current liabilities: Other current liabilities $ 24,066 $ 3,462 (3) $ 27,528 Total current liabilities 122,635 3,462 126,097 Long-term liabilities: Other long-term liabilities 2,938 10,811 (3) 13,749 Total long-term liabilities 631,927 10,811 642,738 Equity: Total liabilities and partners’ capital $ 1,254,388 $ 14,273 $ 1,268,661 (1) Represents lease prepayments reclassified to ROU assets. (2) Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments as noted above. (3) Represents the initial recognition of lease liabilities. New Accounting Standards Issued But Not Yet Implemented 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 ASU is effective for the Partnership beginning January 1, 2020, with early adoption permitted. The Partnership is evaluating the effect of adopting this ASU, but does not currently expect adoption will have a material impact on the Partnership’s disclosures. 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

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of Effect of Topic 842 on Balance Sheet	The following presents the financial statement line items impacted by the Partnership’s Topic 842 adoption as of January 1, 2019. Effect of Topic 842 Adoption on the Condensed Consolidated Balance Sheet as of January 1, 2019 (in thousands) December 31, 2018 As Stated Effect of Adoption of Topic 842 - Leases (Unaudited) January 1, 2019 As Adjusted Current assets: Prepaid expenses and other current assets $ 6,989 $ (2,650 ) (1) $ 4,339 Total currents assets 193,981 (2,650 ) 191,331 Other long-term assets 4,198 16,923 (2) 21,121 Total assets $ 1,254,388 $ 14,273 $ 1,268,661 Current liabilities: Other current liabilities $ 24,066 $ 3,462 (3) $ 27,528 Total current liabilities 122,635 3,462 126,097 Long-term liabilities: Other long-term liabilities 2,938 10,811 (3) 13,749 Total long-term liabilities 631,927 10,811 642,738 Equity: Total liabilities and partners’ capital $ 1,254,388 $ 14,273 $ 1,268,661 (1) Represents lease prepayments reclassified to ROU assets. (2) Represents recognition of initial ROU assets for operating leases, including the reclassification of certain lease prepayments as noted above. (3) Represents the initial recognition of lease liabilities.

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: (in thousands) June 30, 2019 December 31, 2018 Finished goods $ 17,998 $ 25,136 Raw materials 374 439 Parts, supplies and other 37,438 37,979 Total inventories $ 55,810 $ 63,554

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Summary of costs and accumulated depreciation for property, plant, and equipment	Property, plant and equipment consisted of the following: (in thousands) June 30, 2019 December 31, 2018 Machinery and equipment $ 1,371,339 $ 1,362,965 Buildings and improvements 17,116 17,116 Automotive equipment 16,773 16,773 Land and improvements 13,751 13,250 Construction in progress 10,358 15,126 Other 1,655 2,753 1,430,992 1,427,983 Less: Accumulated depreciation 451,549 412,743 Total property, plant and equipment, net $ 979,443 $ 1,015,240

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Right-of-use assets for operating and finance leases	As of January 1, 2019, upon initial recognition, our ROU assets for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Railcar leases $ 14,255 Real Estate and other leases 18 Total ROU assets $ 14,273
Lease liabilities for operating and finance leases	As of January 1, 2019, upon initial recognition, our lease liabilities for operating and finance leases were comprised of the following: (in thousands) January 1, 2019 (initial recognition) Current liabilities: Operating leases $ 3,462 Long-term liabilities: Operating leases 10,811 Total lease liabilities $ 14,273
Summary of right of use asset and lease liability balances for operating and finance leases	The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at June 30, 2019 : (in thousands) June 30, 2019 Operating Leases: ROU asset, net Railcars $ 12,399 Real estate and other 2,451 Lease liability Railcars $ 12,552 Real estate and other 12 Financing Leases: ROU asset, net Real estate and other $ 251 Lease liability Real estate and other $ 292
Lease expense, terms, and discount rates	For the three and six months ended June 30, 2019 , we recognized net lease expense comprised of the following components: (in thousands) Three Months Ended Six Months Ended Operating lease expense $ 1,023 $ 2,046 Financing lease expense: Amortization of ROU asset 167 272 Interest expense on lease liability $ 9 $ 15 The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities: June 30, 2019 January 1, 2019 (initial recognition) Weighted-average remaining lease term (years) Operating Leases 3.9 4.3 Finance Leases 2.5 0.5 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.9 % 8.0 %
Summary of remaining minimum lease payments for operating leases	The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at June 30, 2019 : (in thousands) Operating Leases Financing Leases Remainder of 2019 $ 2,046 $ 91 2020 3,602 107 2021 3,430 107 2022 2,990 — 2023 1,133 — Thereafter 648 — Total lease payments 13,849 305 Less: imputed interest (1,285 ) (13 ) Total lease liability $ 12,564 $ 292
Summary of remaining minimum lease payments for finance leases	The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at June 30, 2019 : (in thousands) Operating Leases Financing Leases Remainder of 2019 $ 2,046 $ 91 2020 3,602 107 2021 3,430 107 2022 2,990 — 2023 1,133 — Thereafter 648 — Total lease payments 13,849 305 Less: imputed interest (1,285 ) (13 ) Total lease liability $ 12,564 $ 292

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Payables and Accruals [Abstract]
Other current liabilities	Other current liabilities are as follows: (in thousands) June 30, 2019 December 31, 2018 Personnel accruals $ 5,783 $ 7,993 Sales incentives 3,857 1,727 Share-based compensation 3,743 2,667 Operating lease liabilities 3,337 — Accrued interest 2,519 2,516 Prepaid revenue contracts 643 5,863 Other accrued expenses and liabilities 3,070 3,300 Total other current liabilities $ 22,952 $ 24,066

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of long-term debt and finance lease obligations	Long-term debt and finance lease obligations consists of the following: (in thousands) June 30, 2019 December 31, 2018 9.25% Senior Secured Notes, due 2023 (1) $ 645,000 $ 645,000 6.50% Notes, due 2021 2,240 2,240 Unamortized discount and debt issuance costs (16,585 ) (18,251 ) Total long-term debt $ 630,655 $ 628,989 (1) The estimated fair value of total long-term debt outstanding was approximately $674.5 million and $670.8 million as of June 30, 2019 and December 31, 2018 , respectively. Credit Facility (in thousands) Total Capacity Amount Borrowed as of June 30, 2019 Outstanding Letters of Credit Available Capacity as of June 30, 2019 Maturity Date Asset Based (“AB”) Credit Facility (2) $ 48,342 $ — $ — $ 48,342 September 30, 2021 (2) At the option of the borrowers, loans under the AB 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.

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following table presents the Partnership’s revenue disaggregated by product: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2019 2018 2019 2018 Ammonia $ 49,954 $ 28,373 $ 63,306 $ 39,970 UAN 73,542 51,394 137,606 104,157 Urea products 5,006 4,936 9,677 9,847 Fertilizer sales, exclusive of freight and other 128,502 84,703 210,589 153,974 Freight revenue 7,139 6,364 15,157 15,103 Other revenue 2,019 2,130 3,787 3,979 Total net sales $ 137,660 $ 93,197 $ 229,533 $ 173,056
Summary of deferred revenue activity	A summary of the deferred revenue activity during the six months ended June 30, 2019 is presented below: (in thousands) Balance at December 31, 2018 $ 68,804 Add: New prepay contracts entered into during the period 16,610 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 67,460 Revenue recognized related to contracts entered into during the period 8,055 Other changes 414 Balance at June 30, 2019 $ 9,485

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of share-based compensation expense	A summary of compensation expense during the three and six months ended June 30, 2019 and 2018 is presented below: Three Months Ended June 30, Six Months Ended June 30, (in thousands) 2019 2018 2019 2018 Phantom Units $ 755 $ 548 $ 1,545 $ 954 Other Awards (1) 355 672 673 546 Total share-based compensation expense $ 1,110 $ 1,220 $ 2,218 $ 1,500 (1) 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.

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of cash flows related to interest, leases, and capital expenditures included in accounts payable	Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows: Six Months Ended June 30, (in thousands) 2019 2018 Supplemental disclosures: Cash paid for interest $ 30,016 $ 30,111 Cash paid for amounts included in the measurement of lease liabilities*: Financing cash flows from finance leases 272 Non-cash investing activities: Capital expenditures included in accounts payable 967 3,713 (*) The lease standard was adopted on January 1, 2019 on a prospective basis. Therefore only 2019 disclosures are applicable to be included within the table above.

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Schedule of related party transactions	Activity associated with the Partnership’s related party arrangements for the three and six month periods ended June 30, 2019 and 2018 is summarized below. Sales to related parties Three Months Ended June 30, Six Months Ended June 30, (in thousands) Related Party 2019 2018 2019 2018 Net Sales Feedstock and Shared Services Agreement CRRM (1) $ — $ 237 $ 2 $ 292 Expenses from related parties Three Months Ended June 30, Six Months Ended June 30, (in thousands) Related Party 2019 2018 2019 2018 Cost of materials and other Coke Supply Agreement CRRM (1) $ 1,229 $ 716 $ 2,550 $ 1,075 Hydrogen Purchase and Sale Agreement CRRM (1) 1,194 774 2,735 2,084 Direct operating expenses (exclusive of depreciation and amortization) Services Agreement CVR Energy $ 849 $ 769 $ 1,789 $ 1,384 Limited Partnership Agreement CVR GP 203 174 377 330 Selling, general and administrative expenses Services Agreement CVR Energy $ 3,772 $ 3,895 $ 7,810 $ 6,758 Limited Partnership Agreement CVR GP 625 787 1,540 1,294 Amounts due to related parties (in thousands) Related Party June 30, 2019 December 31, 2018 Accounts payable to affiliates Feedstock and Shared Services Agreement CRRM (1) $ 703 $ 1,106 Hydrogen Purchase and Sale Agreement and other CRRM (1) 333 324 Coke Supply Agreement CRRM (1) 237 138 Services Agreement CVR GP 1,150 1,372 Other current liabilities Limited Partnership Agreement CVR GP $ 1,246 $ 1,179 Services Agreement CVR Energy 2,118 2,352 Other long-term liabilities Limited Partnership Agreement CVR Energy $ 406 $ 503 (1) Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy
Schedule of distributions paid	The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, as of June 30, 2019 . Dividends Paid (in thousands) Related Period Date Paid Dividend Per Common Unit Unitholders CVR Energy Total 2018 - 4th Quarter March 11, 2019 $ 0.12 $ 8,924 $ 4,670 $ 13,594 2019 - 1st Quarter May 13, 2019 0.07 5,205 2,724 7,929 Total $ 0.19 $ 14,129 $ 7,394 $ 21,523

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	6 Months Ended
	Jun. 30, 2019manufacturing_facility
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities	2
Percentage of limited partner interest held by the public	66.00%
CVR Energy, Inc | IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%
CVR Partners LP | CRLLC
Formation of the Partnership, Organization and Nature of Business
Limited partner interest	34.00%
CVR Refining GP, LLC | CRLLC
Formation of the Partnership, Organization and Nature of Business
General partner interest	100.00%

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements - Effect of Topic 842 (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Current assets:
Prepaid expenses and other current assets	$ 5,910	$ 4,339	$ 6,989
Total currents assets	153,966	191,331	193,981
Other long-term assets	16,027	21,121	4,198
Total assets	1,190,405	1,268,661	1,254,388
Current liabilities:
Other current liabilities	22,952	27,528	24,066
Total current liabilities	56,211	126,097	122,635
Long-term liabilities:
Other long-term liabilities	12,347	13,749	2,938
Total long-term liabilities	643,002	642,738	631,927
Total liabilities and partners’ capital	$ 1,190,405	1,268,661	$ 1,254,388
Effect of Adoption of Topic 842 - Leases
Current assets:
Prepaid expenses and other current assets		(2,650)
Total currents assets		(2,650)
Other long-term assets		16,923
Total assets		14,273
Current liabilities:
Other current liabilities		3,462
Total current liabilities		3,462
Long-term liabilities:
Other long-term liabilities		10,811
Total long-term liabilities		10,811
Total liabilities and partners’ capital		$ 14,273

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Finished goods	$ 17,998	$ 25,136
Raw materials	374	439
Parts, supplies and other	37,438	37,979
Total inventories	$ 55,810	$ 63,554

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,430,992	$ 1,427,983
Less: Accumulated depreciation	451,549	412,743
Total property, plant and equipment, net	979,443	1,015,240
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,371,339	1,362,965
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,116	17,116
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,773	16,773
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	13,751	13,250
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	10,358	15,126
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,655	$ 2,753

Leases - Additional Information

Leases - Additional Information (Details)	6 Months Ended
	Jun. 30, 2019
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	20 years

Leases - ROU Assets (Details)

Leases - ROU Assets (Details) $ in Thousands	Jan. 01, 2019USD ($)
Lessee, Lease, Description [Line Items]
Total ROU assets	$ 14,273
Railcar leases
Lessee, Lease, Description [Line Items]
Total ROU assets	14,255
Real Estate and other leases
Lessee, Lease, Description [Line Items]
Total ROU assets	$ 18

Leases - Lease Liabilities (Det

Leases - Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019
Current liabilities:
Operating leases	$ 3,337	$ 3,462
Long-term liabilities:
Operating leases		10,811
Total lease liabilities		$ 14,273

Leases - Balance Sheet Summary

Leases - Balance Sheet Summary (Details) $ in Thousands	Jun. 30, 2019USD ($)
Operating Leases:
Lease liability	$ 12,564
Financing Leases:
Lease liability	292
Railcars
Operating Leases:
ROU asset, net	12,399
Lease liability	12,552
Real estate and other
Operating Leases:
ROU asset, net	2,451
Lease liability	12
Financing Leases:
ROU asset, net	251
Lease liability	$ 292

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease expense	$ 1,023	$ 2,046
Financing lease expense:
Amortization of ROU asset	167	272
Interest expense on lease liability	9	15
Short-term lease expense	$ 100	$ 100

Leases - Lease Terms and Discou

Leases - Lease Terms and Discount Rates (Details)	Jun. 30, 2019	Jan. 01, 2019
Weighted-average remaining lease term (years)
Operating Leases	3 years 10 months 24 days	4 years 3 months 18 days
Finance Leases	2 years 6 months	6 months
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	4.90%	8.00%

Leases - Remaining Minimum Leas

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Jun. 30, 2019USD ($)
Operating Leases
Remainder of 2019	$ 2,046
2020	3,602
2021	3,430
2022	2,990
2023	1,133
Thereafter	648
Total lease payments	13,849
Less: imputed interest	(1,285)
Total lease liability	12,564
Financing Leases
Remainder of 2019	91
2020	107
2021	107
2022	0
2023	0
Thereafter	0
Total lease payments	305
Less: imputed interest	(13)
Finance lease obligations	$ 292

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Personnel accruals	$ 5,783		$ 7,993
Sales incentives	3,857		1,727
Share-based compensation	3,743		2,667
Operating lease liabilities	3,337	$ 3,462
Accrued interest	2,519		2,516
Prepaid revenue contracts	643		5,863
Other accrued expenses and liabilities	3,070		3,300
Total other current liabilities	22,952	$ 27,528	24,066
Affiliate balances	$ 3,400		$ 3,500

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt and Finance Lease Obligations (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (16,585)	$ (18,251)
Total long-term debt	630,655	628,989
Estimated fair value of total long-term debt outstanding	674,500	670,800
Senior Notes | 9.25% Senior Secured Notes, due 2023
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 645,000	645,000
Debt instrument, percentage rate	9.25%
Senior Notes | 6.50% Notes, due 2021
Debt Instrument [Line Items]
Total long-term debt, before debt issuance costs and discount	$ 2,240	$ 2,240
Debt instrument, percentage rate	6.50%

Long-Term Debt - Credit Facilit

Long-Term Debt - Credit Facilities Outstanding (Details) - Asset Based (AB) Credit Facility - Line of Credit - Revolving credit facility	6 Months Ended
	Jun. 30, 2019USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 48,342,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 48,342,000
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%

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Details) - Senior Notes	Jun. 30, 2019
9.25% Senior Secured Notes, due 2023
Debt Instrument [Line Items]
Debt instrument, percentage rate	9.25%
6.50% Notes, due 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.50%

Revenue - Revenue Disaggregate

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Net sales	$ 137,660	$ 93,197	$ 229,533	$ 173,056
Fertilizer sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	128,502	84,703	210,589	153,974
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	49,954	28,373	63,306	39,970
UAN
Disaggregation of Revenue [Line Items]
Net sales	73,542	51,394	137,606	104,157
Urea products
Disaggregation of Revenue [Line Items]
Net sales	5,006	4,936	9,677	9,847
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	7,139	6,364	15,157	15,103
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,019	$ 2,130	$ 3,787	$ 3,979

Revenue - Additional Informati

Revenue - Additional Information (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 8.3
Deferred revenue balance pertaining to prepaid contracts where associated receivable was recognized as it had not yet been collected	$ 7.4
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)	Jun. 30, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	29.00%
Remaining performance obligation, expected timing of satisfaction, period	6 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	36.00%
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue - Summary of Deferred

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 68,804
Add:
New prepay contracts entered into during the period	16,610
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	67,460
Revenue recognized related to contracts entered into during the period	8,055
Other changes	414
Balance at end of period	$ 9,485

Share-Based Compensation - Shar

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-Based Compensation
Total share-based compensation expense	$ 1,110	$ 1,220	$ 2,218	$ 1,500
Phantom Units
Share-Based Compensation
Total share-based compensation expense	755	548	1,545	954
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ 355	$ 672	$ 673	$ 546

Commitments and Contingencies

Commitments and Contingencies - Litigation (Details) - CRNF - USD ($) $ in Millions	Dec. 31, 2007	Apr. 30, 2019	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Long-term Purchase Commitment [Line Items]
Property tax abatement period	10 years
Increase in annual property tax expense (in excess of)			$ 10	$ 10	$ 10	$ 10	$ 10
Recoverable amount through favorable property tax assessments		$ 7.9

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Supplemental disclosures:
Cash paid for interest	$ 30,016	$ 30,111
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	272
Non-cash investing activities:
Capital expenditures included in accounts payable	$ 967	$ 3,713

Related Party Transactions - Sa

Related Party Transactions - Sales to Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Related Party Transaction [Line Items]
Net sales	$ 137,660	$ 93,197	$ 229,533	$ 173,056
CRRM | Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Net sales	$ 0	$ 237	$ 2	$ 292

Related Party Transactions - Ex

Related Party Transactions - Expenses From Related Parties (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Related Party Transaction [Line Items]
Cost of materials and other	$ 26,000	$ 19,139	$ 49,730	$ 41,608
Direct operating expenses (exclusive of depreciation and amortization)	45,630	47,465	80,450	86,134
Selling, general and administrative expenses	6,465	6,900	13,311	12,562
Coke Supply Agreement | CRRM | Petroleum coke
Related Party Transaction [Line Items]
Cost of materials and other	1,229	716	2,550	1,075
Hydrogen Purchase and Sale Agreement | CRRM | Hydrogen
Related Party Transaction [Line Items]
Cost of materials and other	1,194	774	2,735	2,084
Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	849	769	1,789	1,384
Selling, general and administrative expenses	3,772	3,895	7,810	6,758
Limited Partnership Agreement | CVR GP
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	203	174	377	330
Selling, general and administrative expenses	$ 625	$ 787	$ 1,540	$ 1,294

Related Party Transactions - Am

Related Party Transactions - Amounts Due to Related Parties (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accounts payable to affiliates	$ 2,434	$ 2,976
Other current liabilities	3,400	3,500
Feedstock and Shared Services Agreement | CRRM
Related Party Transaction [Line Items]
Accounts payable to affiliates	703	1,106
Hydrogen Purchase and Sale Agreement and other | CRRM | Hydrogen
Related Party Transaction [Line Items]
Accounts payable to affiliates	333	324
Coke Supply Agreement | CRRM | Petroleum coke
Related Party Transaction [Line Items]
Accounts payable to affiliates	237	138
Services Agreement | CVR GP
Related Party Transaction [Line Items]
Accounts payable to affiliates	1,150	1,372
Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Other current liabilities	2,118	2,352
Limited Partnership Agreement | CVR GP
Related Party Transaction [Line Items]
Other current liabilities	1,246	1,179
Limited Partnership Agreement | CVR Energy
Related Party Transaction [Line Items]
Other long-term liabilities	$ 406	$ 503

Related Party Transactions - Di

Related Party Transactions - Distributions Paid (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 12, 2019	Jul. 24, 2019	May 13, 2019	Mar. 11, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Distribution Made to Limited Partner [Line Items]
Dividend Per Common Unit (in dollars per share)			$ 0.07	$ 0.12			$ 0.19
Distributions Paid			$ 7,929	$ 13,594			$ 21,523
Distributions declared per common unit (in dollars per unit)					$ 0.07	$ 0	$ 0.19	$ 0
Subsequent Event
Distribution Made to Limited Partner [Line Items]
Distributions declared per common unit (in dollars per unit)		$ 0.14
Distributions declared		$ 15,900
CVR Energy
Distribution Made to Limited Partner [Line Items]
Distributions Paid			2,724	4,670			$ 7,394
CVR Energy | Forecast
Distribution Made to Limited Partner [Line Items]
Distributions Paid	$ 5,400
Unitholders
Distribution Made to Limited Partner [Line Items]
Distributions Paid			$ 5,205	$ 8,924			$ 14,129