CVR Partners (UAN) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 05, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
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
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 58,014	$ 36,994
Accounts receivable	14,868	34,264
Inventories	55,092	48,296
Prepaid expenses and other current assets	5,266	5,406
Total current assets	133,240	124,960
Property, plant, and equipment, net	940,328	951,959
Goodwill	40,969	40,969
Other long-term assets	19,437	20,067
Total assets	1,133,974	1,137,955
Current liabilities:
Accounts payable	22,500	21,069
Accounts payable to affiliates	1,585	2,578
Deferred revenue	37,634	27,841
Other current liabilities	30,863	24,043
Total current liabilities	92,582	75,531
Long-term liabilities:
Long-term debt	633,315	632,406
Other long-term liabilities	9,384	10,474
Total long-term liabilities	642,699	642,880
Commitments and contingencies (See Note 11)
Partners’ capital:
Common unitholders, 113,282,973 units issued and outstanding at March 31, 2020 and December 31, 2019	398,692	419,543
General partner interest	1	1
Total partners’ capital	398,693	419,544
Total liabilities and partners’ capital	$ 1,133,974	$ 1,137,955

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - shares	Mar. 31, 2020	Dec. 31, 2019
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
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Net sales	$ 75,080	$ 91,873
Operating costs and expenses:
Cost of materials and other	23,991	23,730
Direct operating expenses (exclusive of depreciation and amortization)	35,123	34,820
Depreciation and amortization	15,597	16,584
Cost of sales	74,711	75,134
Selling, general and administrative expenses	5,354	6,846
(Gain) loss on asset disposals	(13)	454
Operating (loss) income	(4,972)	9,439
Other (expense) income:
Interest expense, net	(15,783)	(15,650)
Other income, net	27	20
Loss before income taxes	(20,728)	(6,191)
Income tax expense (benefit)	7	(112)
Net loss	$ (20,735)	$ (6,079)
Basic and diluted loss per unit data (in dollars per unit)	$ (0.18)	$ (0.05)
Distributions declared per common unit (in dollars per unit)	0	0.12
Distributions paid per common unit (in dollars per share)	$ 0	$ 0.12
Weighted-average common units outstanding:
Basic and Diluted (in units)	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, 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 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, 2019			113,282,973
Beginning balance at Dec. 31, 2019	419,544	1	$ 419,543
Increase (Decrease) in Partners' Capital
Land exchange with affiliate	(116)		(116)
Net loss	(20,735)		$ (20,735)
Ending balance (in units) at Mar. 31, 2020			113,282,973
Ending balance at Mar. 31, 2020	$ 398,693	$ 1	$ 398,692

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (20,735)	$ (6,079)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	15,597	16,584
Share-based compensation	(477)	1,108
Other adjustments	1,262	1,212
Change in assets and liabilities:
Current assets and liabilities	32,645	38,253
Non-current assets and liabilities	(585)	846
Net cash provided by operating activities	27,707	51,924
Cash flows from investing activities:
Capital expenditures	(6,710)	(3,500)
Proceeds from sale of assets	48	0
Net cash used in investing activities	(6,662)	(3,500)
Cash flows from financing activities:
Cash distributions to common unitholders - Affiliates	0	(4,670)
Cash distributions to common unitholders - Non-affiliates	0	(8,924)
Other financing activities	(25)	0
Net cash used in financing activities	(25)	(13,594)
Net increase in cash and cash equivalents	21,020	34,830
Cash and cash equivalents, beginning of period	36,994	61,776
Cash and cash equivalents, end of period	$ 58,014	$ 96,606

Organization and Nature of Busi

Organization and Nature of Business	3 Months Ended
	Mar. 31, 2020
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 and 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”). 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. The Partnership’s product sales are sold on a wholesale basis in the United States of America. 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. The Partnership’s common units are listed on the New York Stock Exchange (“NYSE”) under the symbol “UAN.” On April 20, 2020, the average closing price of the Partnership’s common units over a 30 consecutive trading-day period had fallen below $1.00 per share, resulting in noncompliance with the continued listing compliance standards in Section 802.01C of the NYSE Listing Company Manual. The Partnership received written notification of this noncompliance from the NYSE on April 22, 2020, and currently has until January 1, 2021 to regain compliance or be subject to the NYSE’s suspension and delisting procedures. See the Form 8-K filed by the Partnership with the SEC on April 24, 2020 for further discussion. As of March 31, 2020, 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 Partnership’s general partner interest is held by CVR GP, LLC (“CVR GP” or the “general partner”), a wholly owned subsidiary of CVR Energy. As of March 31, 2020, Icahn Enterprises L.P. (“IEP”) and its affiliates owned approximately 71% of the common stock of CVR Energy. Unit Repurchase Program On May 6, 2020, the board of directors of the Partnership’s general partner authorized a unit repurchase program (the “Unit Repurchase Program”). The Unit Repurchase Program enables the Partnership to repurchase up to $10 million of the Partnership’s common units. Repurchases under the Unit Repurchase Program may be made from time-to-time through open market transactions, block trades, privately negotiated transactions, or otherwise in accordance with applicable securities laws. The timing, price, and amount of repurchases (if any) will be made at the discretion of management of our general partner and are subject to market conditions, as well as corporate, regulatory, and other considerations. This Unit Repurchase Program does not obligate the Partnership to acquire any common units and may be cancelled or terminated by our general partner’s board of directors at any time. Management and Operations

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2020
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, 2019 audited consolidated financial statements and notes thereto included in the 2019 Form 10-K. In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary for fair presentation of the financial position and results of operations of the Partnership for the periods presented. Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain reclassifications have been made within the condensed consolidated balance sheets as of December 31, 2019 and the condensed consolidated statements of operations for the three months ended March 31, 2019. As of December 31, 2019, catalyst inventory of $5.6 million has been reclassified to Other long-term assets to conform to 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, 2020 or any other interim or annual period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Recent Accounting Pronouncements - Adoption of Credit Losses Standard In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326). The ASU replaces the incurred loss model with a current expected credit loss model for more timely recognition of expected impairment losses for most financial assets and certain other instruments that are not measured at fair value through net income. Effective January 1, 2020, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Fair Value Measurement Standard 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. Effective January 1, 2020, we adopted this ASU with no material impact on the Partnership’s disclosures. Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This ASU was issued because, by the end of 2021, banks will no longer be required to report information that is used to determine London Interbank Offered Rate (“LIBOR”), which is used globally by all types of entities. As a result, LIBOR could be discontinued, as well as other interest rates used globally. ASU 2020-04 provides companies with optional expedients for contract modifications under Topics 310, 470, 842, and 815-15, excluded components of certain hedging relationships, fair value hedges, and cash flow hedges, as well as certain exceptions, which are intended to help ease the potential accounting burden associated with transitioning away from these reference rates. Companies can apply the ASU immediately. However, the guidance will only be available for a limited time (generally through December 31, 2022). The Partnership is currently evaluating the impact that adopting this new accounting standard will have on its consolidated financial statements and related disclosures.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Inventories	(4) Inventories Inventories consisted of the following: (in thousands) March 31, 2020 December 31, 2019 Finished goods $ 26,583 $ 17,612 Raw materials 124 243 Parts, supplies and other 28,385 30,441 Total inventories $ 55,092 $ 48,296

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(5) Property, Plant and Equipment Property, plant and equipment consisted of the following: (in thousands) March 31, 2020 December 31, 2019 Machinery and equipment $ 1,384,588 $ 1,378,651 Buildings and improvements 17,399 17,221 Automotive equipment 16,637 16,691 Land and improvements 14,040 14,075 Construction in progress 6,121 5,198 Other 1,752 1,752 1,440,537 1,433,588 Less: Accumulated depreciation 500,209 481,629 Total property, plant and equipment, net $ 940,328 $ 951,959

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	(6) Leases Lease Overview We lease railcars and certain facilities to support the Partnership’s operations. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one Balance Sheet Summary as of March 31, 2020 and December 31, 2019 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2020 and December 31, 2019 : (in thousands) March 31, 2020 December 31, 2019 Operating Leases: ROU asset, net Railcars $ 9,835 $ 10,826 Real estate and other 2,492 2,581 Lease liability Railcars $ 10,137 $ 11,088 Real estate and other 183 288 Finance Leases: ROU asset, net Real estate and other $ 176 $ 201 Lease liability Real estate and other $ 180 $ 205 Lease Expense Summary for the Three Months Ended March 31, 2020 and 2019 We recognize lease expense on a straight-line basis over the lease term. For the three months ended March 31, 2020 and 2019, we recognized lease expense comprised of the following components: Three Months Ended March 31, (in thousands) 2020 2019 Operating lease expense $ 1,111 $ 1,023 Finance lease expense: Amortization of ROU asset $ 27 $ 105 Interest expense on lease liability 2 6 Short-term lease expense, recognized within Direct operating expenses (exclusive of depreciation and amortization), was $0.1 million and $0.1 million for the three months ended March 31, 2020 and 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 at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Weighted-average remaining lease term (years) Operating Leases 3.2 3.4 Finance Leases 2.0 2.3 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.0 % 3.9 % Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2020: (in thousands) Operating Leases Financing Leases Remainder of 2020 $ 2,901 $ 80 2021 3,459 107 2022 3,020 — 2023 1,163 — 2024 486 — Thereafter 162 — Total lease payments 11,191 187 Less: imputed interest (871) (7) Total lease liability $ 10,320 $ 180
Leases	(6) Leases Lease Overview We lease railcars and certain facilities to support the Partnership’s operations. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one Balance Sheet Summary as of March 31, 2020 and December 31, 2019 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2020 and December 31, 2019 : (in thousands) March 31, 2020 December 31, 2019 Operating Leases: ROU asset, net Railcars $ 9,835 $ 10,826 Real estate and other 2,492 2,581 Lease liability Railcars $ 10,137 $ 11,088 Real estate and other 183 288 Finance Leases: ROU asset, net Real estate and other $ 176 $ 201 Lease liability Real estate and other $ 180 $ 205 Lease Expense Summary for the Three Months Ended March 31, 2020 and 2019 We recognize lease expense on a straight-line basis over the lease term. For the three months ended March 31, 2020 and 2019, we recognized lease expense comprised of the following components: Three Months Ended March 31, (in thousands) 2020 2019 Operating lease expense $ 1,111 $ 1,023 Finance lease expense: Amortization of ROU asset $ 27 $ 105 Interest expense on lease liability 2 6 Short-term lease expense, recognized within Direct operating expenses (exclusive of depreciation and amortization), was $0.1 million and $0.1 million for the three months ended March 31, 2020 and 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 at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Weighted-average remaining lease term (years) Operating Leases 3.2 3.4 Finance Leases 2.0 2.3 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.0 % 3.9 % Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Partnership’s ROU assets and liabilities at March 31, 2020: (in thousands) Operating Leases Financing Leases Remainder of 2020 $ 2,901 $ 80 2021 3,459 107 2022 3,020 — 2023 1,163 — 2024 486 — Thereafter 162 — Total lease payments 11,191 187 Less: imputed interest (871) (7) Total lease liability $ 10,320 $ 180

Other Current Liabilities

Other Current Liabilities	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
Other Current Liabilities	(7) Other Current Liabilities Other current liabilities consisted of the following: (in thousands) March 31, 2020 December 31, 2019 Accrued interest $ 17,469 $ 2,518 Personnel accruals 4,246 8,187 Operating lease liabilities 3,318 3,523 Sales incentives 2,611 1,614 Prepaid revenue contracts 309 277 Share-based compensation 358 5,011 Other accrued expenses and liabilities 2,552 2,913 Total other current liabilities $ 30,863 $ 24,043

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt consists of the following: (in thousands) March 31, 2020 December 31, 2019 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 (13,925) (14,834) Total long-term debt $ 633,315 $ 632,406 (1) The estimated fair value of long-term debt outstanding was approximately $506.3 million and $673.8 million as of March 31, 2020 and December 31, 2019, respectively. Credit Facility (in thousands) Total Capacity Amount Borrowed as of March 31, 2020 Outstanding Letters of Credit Available Capacity as of March 31, 2020 Maturity Date Asset Based (AB) Credit Facility (2) $ 49,607 $ — $ — $ 49,607 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, and its subsidiaries, were in compliance with all covenants under their respective debt instruments as of March 31, 2020.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue	(9) Revenue The following table presents the Partnership’s revenue, disaggregated by major product: Three Months Ended (in thousands) 2020 2019 Ammonia $ 14,147 $ 13,352 UAN 47,014 64,064 Urea products 3,533 4,671 Net sales, exclusive of freight and other 64,694 82,087 Freight revenue 7,722 8,018 Other revenue 2,664 1,768 Net sales $ 75,080 $ 91,873 The Partnership sells its products, on a wholesale basis, under a contract or by purchase order. The Partnership’s contracts with customers 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 March 31, 2020, the Partnership had approximately $9.5 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately $3.0 million of these performance obligations as revenue by the end of 2020, an additional $3.7 million in 2021, 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 for the three months ended March 31, 2020 is presented below: (in thousands) Balance at December 31, 2019 $ 27,841 Add: New prepay contracts entered into during the period (1) 16,725 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 5,581 Revenue recognized related to contracts entered into during the period 1,185 Other changes 166 Balance at March 31, 2020 $ 37,634 (1) Includes $15.6 million where payment associated with prepaid contracts was collected as of March 31, 2020.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	(10) Share-Based Compensation A summary of compensation expense for the three months ended March 31, 2020 and 2019 is presented below: Three Months Ended (in thousands) 2020 2019 Phantom Units $ (259) $ 790 Other Awards (1) (218) 318 Total share-based compensation expense $ (477) $ 1,108 (1) Other awards include the allocation of compensation expense for certain employees of CVR Energy and certain of its subsidiaries who perform services for the Partnership under the services agreement with CVR Energy and the Limited Partnership Agreement, respectively, and participate in equity compensation plans of CVR Partners’ affiliates.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies There have been no material changes in the Partnership’s commitments and contingencies disclosed in the 2019 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.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	(12) Supplemental Cash Flow Information Cash flows related to income taxes, interest, leases, and capital expenditures included in accounts payable are as follows: Three Months Ended March 31, (in thousands) 2020 2019 Supplemental disclosures: Cash received for income taxes, net of payments $ (1) $ — Cash paid for interest 49 53 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 1,118 966 Operating cash flows from finance leases 2 9 Financing cash flows from finance leases 25 135 Non-cash investing activities: Change in capital expenditures included in accounts payable (1,117) (668)

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions	(13) Related Party Transactions Effective January 1, 2020, the Partnership entered into a new Coffeyville Master Service Agreement (the “Coffeyville MSA”) between Coffeyville Resources Nitrogen Fertilizer LLC (“CRNF”) and Coffeyville Resources Refining & Marketing, LLC, an indirect, wholly-owned subsidiary of CVR Energy (“CRRM”) and a new Corporate Master Service Agreement (the “Corporate MSA”) between CRLLC and certain of its affiliates, including CVR GP and the Partnership and its subsidiaries. For a description of these agreements, see Note 9 (“Related Party Transactions”) in Part II, Item 8 of the 2019 Form 10-K. Activity associated with the Partnership’s related party arrangements for the three months ended March 31, 2020 and 2019 is summarized below. Related Party Activity Three Months Ended March 31, (in thousands) 2020 2019 Sales to related parties (1) $ 540 $ 2 Purchases from related parties (2) 5,938 8,985 March 31, 2020 December 31, 2019 Prepaid expenses (3) 60 249 Due to related parties (4) 949 7,826 (1) Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to CRRM under the Coffeyville MSA. (2) Purchases from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses, consist primarily of pet coke and hydrogen purchased from CRRM under the Coffeyville MSA. (3) Prepaid expenses, included in Prepaid expenses and other current assets, are amounts paid for feedstocks and services provided by CRRM under the Coffeyville MSA. (4) Due to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts payable for feedstocks and other supplies and services provided by CRRM and CRLLC under the Coffeyville MSA and Corporate MSA. Property Exchange On October 22, 2019, the audit committee of CVR Energy and the Conflicts Committee of the board of directors of CVR GP each agreed to authorize the exchange of certain parcels of property owned by subsidiaries of CVR Energy with an equal number of parcels owned by subsidiaries of CVR Partners, all located in Coffeyville, Kansas (the “Property Exchange”). On February 19, 2020, a subsidiary of CVR Energy and a subsidiary of CVR Partners executed the Property Exchange agreement. This Property Exchange will enable each such subsidiary to create a more usable, contiguous parcel of land near its own operating footprint. CVR Energy and the Partnership accounted for this transaction in accordance with the ASC 805-50 guidance on transferring assets between entities under common control. This transaction resulted in a net reduction to the Partnership’s partners’ capital of approximately $0.1 million. Distributions to CVR Partners’ 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. There were no distributions paid by the Partnership during the three months ended March 31, 2020 related to the fourth quarter of 2019, and no distributions were declared for the first quarter of 2020. The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2019. Distributions Paid (in thousands) Related Period Date Paid Distribution Per Public 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 2019 - 2nd Quarter August 12, 2019 0.14 10,411 5,449 15,860 2019 - 3rd Quarter November 11, 2019 0.07 5,205 2,724 7,930 Total distributions $ 0.40 $ 29,745 $ 15,567 $ 45,313

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2020
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, 2019 audited consolidated financial statements and notes thereto included in the 2019 Form 10-K. In the opinion of the Partnership’s management, the accompanying condensed consolidated financial statements reflect all adjustments that are necessary for fair presentation of the financial position and results of operations of the Partnership for the periods presented. Such adjustments are of a normal recurring nature, unless otherwise disclosed. Certain reclassifications have been made within the condensed consolidated balance sheets as of December 31, 2019 and the condensed consolidated statements of operations for the three months ended March 31, 2019. As of December 31, 2019, catalyst inventory of $5.6 million has been reclassified to Other long-term assets to conform to 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, 2020 or any other interim or annual period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements - Adoption of Credit Losses Standard In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326). The ASU replaces the incurred loss model with a current expected credit loss model for more timely recognition of expected impairment losses for most financial assets and certain other instruments that are not measured at fair value through net income. Effective January 1, 2020, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Fair Value Measurement Standard 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. Effective January 1, 2020, we adopted this ASU with no material impact on the Partnership’s disclosures. Recent Accounting Pronouncements - New Accounting Standards Issued But Not Yet Implemented In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This ASU was issued because, by the end of 2021, banks will no longer be required to report information that is used to determine London Interbank Offered Rate (“LIBOR”), which is used globally by all types of entities. As a result, LIBOR could be discontinued, as well as other interest rates used globally. ASU 2020-04 provides companies with optional expedients for contract modifications under Topics 310, 470, 842, and 815-15, excluded components of certain hedging relationships, fair value hedges, and cash flow hedges, as well as certain exceptions, which are intended to help ease the potential accounting burden associated with transitioning away from these reference rates. Companies can apply the ASU immediately. However, the guidance will only be available for a limited time (generally through December 31, 2022). The Partnership is currently evaluating the impact that adopting this new accounting standard will have on its consolidated financial statements and related disclosures.

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: (in thousands) March 31, 2020 December 31, 2019 Finished goods $ 26,583 $ 17,612 Raw materials 124 243 Parts, supplies and other 28,385 30,441 Total inventories $ 55,092 $ 48,296

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
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) March 31, 2020 December 31, 2019 Machinery and equipment $ 1,384,588 $ 1,378,651 Buildings and improvements 17,399 17,221 Automotive equipment 16,637 16,691 Land and improvements 14,040 14,075 Construction in progress 6,121 5,198 Other 1,752 1,752 1,440,537 1,433,588 Less: Accumulated depreciation 500,209 481,629 Total property, plant and equipment, net $ 940,328 $ 951,959

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
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 March 31, 2020 and December 31, 2019 : (in thousands) March 31, 2020 December 31, 2019 Operating Leases: ROU asset, net Railcars $ 9,835 $ 10,826 Real estate and other 2,492 2,581 Lease liability Railcars $ 10,137 $ 11,088 Real estate and other 183 288 Finance Leases: ROU asset, net Real estate and other $ 176 $ 201 Lease liability Real estate and other $ 180 $ 205
Lease expense, terms, and discount rates	For the three months ended March 31, 2020 and 2019, we recognized lease expense comprised of the following components: Three Months Ended March 31, (in thousands) 2020 2019 Operating lease expense $ 1,111 $ 1,023 Finance lease expense: Amortization of ROU asset $ 27 $ 105 Interest expense on lease liability 2 6 The following outlines the remaining lease terms and discount rates used in the measurement of the Partnership’s ROU assets and liabilities at March 31, 2020 and December 31, 2019: March 31, 2020 December 31, 2019 Weighted-average remaining lease term (years) Operating Leases 3.2 3.4 Finance Leases 2.0 2.3 Weighted-average discount rate Operating Leases 5.1 % 5.1 % Finance Leases 4.0 % 3.9 %
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 March 31, 2020: (in thousands) Operating Leases Financing Leases Remainder of 2020 $ 2,901 $ 80 2021 3,459 107 2022 3,020 — 2023 1,163 — 2024 486 — Thereafter 162 — Total lease payments 11,191 187 Less: imputed interest (871) (7) Total lease liability $ 10,320 $ 180
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 March 31, 2020: (in thousands) Operating Leases Financing Leases Remainder of 2020 $ 2,901 $ 80 2021 3,459 107 2022 3,020 — 2023 1,163 — 2024 486 — Thereafter 162 — Total lease payments 11,191 187 Less: imputed interest (871) (7) Total lease liability $ 10,320 $ 180

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
Other current liabilities	Other current liabilities consisted of the following: (in thousands) March 31, 2020 December 31, 2019 Accrued interest $ 17,469 $ 2,518 Personnel accruals 4,246 8,187 Operating lease liabilities 3,318 3,523 Sales incentives 2,611 1,614 Prepaid revenue contracts 309 277 Share-based compensation 358 5,011 Other accrued expenses and liabilities 2,552 2,913 Total other current liabilities $ 30,863 $ 24,043

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consists of the following: (in thousands) March 31, 2020 December 31, 2019 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 (13,925) (14,834) Total long-term debt $ 633,315 $ 632,406 (1) The estimated fair value of long-term debt outstanding was approximately $506.3 million and $673.8 million as of March 31, 2020 and December 31, 2019, respectively. Credit Facility (in thousands) Total Capacity Amount Borrowed as of March 31, 2020 Outstanding Letters of Credit Available Capacity as of March 31, 2020 Maturity Date Asset Based (AB) Credit Facility (2) $ 49,607 $ — $ — $ 49,607 September 30, 2021

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	The following table presents the Partnership’s revenue, disaggregated by major product: Three Months Ended (in thousands) 2020 2019 Ammonia $ 14,147 $ 13,352 UAN 47,014 64,064 Urea products 3,533 4,671 Net sales, exclusive of freight and other 64,694 82,087 Freight revenue 7,722 8,018 Other revenue 2,664 1,768 Net sales $ 75,080 $ 91,873
Summary of deferred revenue activity	A summary of the deferred revenue activity for the three months ended March 31, 2020 is presented below: (in thousands) Balance at December 31, 2019 $ 27,841 Add: New prepay contracts entered into during the period (1) 16,725 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period 5,581 Revenue recognized related to contracts entered into during the period 1,185 Other changes 166 Balance at March 31, 2020 $ 37,634 (1) Includes $15.6 million where payment associated with prepaid contracts was collected as of March 31, 2020.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of share-based compensation expense	A summary of compensation expense for the three months ended March 31, 2020 and 2019 is presented below: Three Months Ended (in thousands) 2020 2019 Phantom Units $ (259) $ 790 Other Awards (1) (218) 318 Total share-based compensation expense $ (477) $ 1,108 (1) Other awards include the allocation of compensation expense for certain employees of CVR Energy and certain of its subsidiaries who perform services for the Partnership under the services agreement with CVR Energy and the Limited Partnership Agreement, respectively, and participate in equity compensation plans of CVR Partners’ affiliates.

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of cash flows related to income taxes, interest, leases, and capital expenditures included in accounts payable	Cash flows related to income taxes, interest, leases, and capital expenditures included in accounts payable are as follows: Three Months Ended March 31, (in thousands) 2020 2019 Supplemental disclosures: Cash received for income taxes, net of payments $ (1) $ — Cash paid for interest 49 53 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 1,118 966 Operating cash flows from finance leases 2 9 Financing cash flows from finance leases 25 135 Non-cash investing activities: Change in capital expenditures included in accounts payable (1,117) (668)

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Schedule of related party transactions	Related Party Activity Three Months Ended March 31, (in thousands) 2020 2019 Sales to related parties (1) $ 540 $ 2 Purchases from related parties (2) 5,938 8,985 March 31, 2020 December 31, 2019 Prepaid expenses (3) 60 249 Due to related parties (4) 949 7,826 (1) Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to CRRM under the Coffeyville MSA. (2) Purchases from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses, consist primarily of pet coke and hydrogen purchased from CRRM under the Coffeyville MSA. (3) Prepaid expenses, included in Prepaid expenses and other current assets, are amounts paid for feedstocks and services provided by CRRM under the Coffeyville MSA. (4) Due to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts payable for feedstocks and other supplies and services provided by CRRM and CRLLC under the Coffeyville MSA and Corporate MSA.
Schedule of distributions paid	The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2019. Distributions Paid (in thousands) Related Period Date Paid Distribution Per Public 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 2019 - 2nd Quarter August 12, 2019 0.14 10,411 5,449 15,860 2019 - 3rd Quarter November 11, 2019 0.07 5,205 2,724 7,930 Total distributions $ 0.40 $ 29,745 $ 15,567 $ 45,313

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	3 Months Ended
	Mar. 31, 2020manufacturing_facility	May 06, 2020USD ($)
Formation of the Partnership, Organization and Nature of Business
Number of manufacturing facilities | manufacturing_facility	2
Percentage of limited partner interest held by the public	66.00%
Subsequent Event
Formation of the Partnership, Organization and Nature of Business
Unit Repurchase Program, authorized amount | $		$ 10,000,000
CVR Energy, Inc | IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%
CVR Partners | 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%

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification from inventories	$ (55,092)	$ (48,296)
Reclassification to other long-term assets	$ 19,437	20,067
Reclassification Adjustment | Catalyst Inventory
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Reclassification from inventories		5,600
Reclassification to other long-term assets		$ 5,600

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 26,583	$ 17,612
Raw materials	124	243
Parts, supplies and other	28,385	30,441
Total inventories	$ 55,092	$ 48,296

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,440,537	$ 1,433,588
Less: Accumulated depreciation	500,209	481,629
Total property, plant and equipment, net	940,328	951,959
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,384,588	1,378,651
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,399	17,221
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,637	16,691
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,040	14,075
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	6,121	5,198
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,752	$ 1,752

Leases - Additional Information

Leases - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	20 years

Leases - Balance Sheet Summary

Leases - Balance Sheet Summary (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Operating Leases:
Lease liability	$ 10,320
Finance Leases:
Lease liability	180
Railcars
Operating Leases:
ROU asset, net	9,835	$ 10,826
Lease liability	10,137	11,088
Real estate and other
Operating Leases:
ROU asset, net	2,492	2,581
Lease liability	183	288
Finance Leases:
ROU asset, net	176	201
Lease liability	$ 180	$ 205

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease expense	$ 1,111	$ 1,023
Finance lease expense:
Amortization of ROU asset	27	105
Interest expense on lease liability	2	6
Short-term lease expense	$ 100	$ 100

Leases - Lease Terms and Discou

Leases - Lease Terms and Discount Rates (Details)	Mar. 31, 2020	Dec. 31, 2019
Weighted-average remaining lease term (years)
Operating Leases	3 years 2 months 12 days	3 years 4 months 24 days
Finance Leases	2 years	2 years 3 months 18 days
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	4.00%	3.90%

Leases - Remaining Minimum Leas

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2020USD ($)
Operating Leases
Remainder of 2020	$ 2,901
2021	3,459
2022	3,020
2023	1,163
2024	486
Thereafter	162
Total lease payments	11,191
Less: imputed interest	(871)
Total lease liability	10,320
Financing Leases
Remainder of 2020	80
2021	107
2022	0
2023	0
2024	0
Thereafter	0
Total lease payments	187
Less: imputed interest	(7)
Total lease liability	$ 180

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued interest	$ 17,469,000	$ 2,518,000
Personnel accruals	4,246,000	8,187,000
Operating lease liabilities	3,318,000	3,523,000
Sales incentives	2,611,000	1,614,000
Prepaid revenue contracts	309,000	277,000
Share-based compensation	358,000	5,011,000
Other accrued expenses and liabilities	2,552,000	2,913,000
Total other current liabilities	30,863,000	24,043,000
Affiliate balances	$ 0	$ 5,500,000

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (13,925)	$ (14,834)
Total long-term debt	633,315	632,406
Estimated fair value of total long-term debt outstanding	506,300	673,800
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	3 Months Ended
	Mar. 31, 2020USD ($)
Line of Credit Facility [Line Items]
Total Capacity	$ 49,607,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	$ 49,607,000
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%

Revenue - Revenue Disaggregated

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Net sales	$ 75,080	$ 91,873
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	64,694	82,087
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	14,147	13,352
UAN
Disaggregation of Revenue [Line Items]
Net sales	47,014	64,064
Urea products
Disaggregation of Revenue [Line Items]
Net sales	3,533	4,671
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	7,722	8,018
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,664	$ 1,768

Revenue - Additional Informatio

Revenue - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020
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 performance

Revenue - Remaining performance obligations (Details) $ in Millions	Mar. 31, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 9.5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3
Remaining performance obligation, expected timing of satisfaction, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3.7
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 2.8
Remaining performance obligation, expected timing of satisfaction, period

Revenue - Summary of Deferred R

Revenue - Summary of Deferred Revenue Activity (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 27,841
Add:
New prepay contracts entered into during the period	16,725
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	5,581
Revenue recognized related to contracts entered into during the period	1,185
Other changes	166
Balance at end of period	37,634
Prepaid contracts, payment collected	$ 15,600

Share-Based Compensation - Shar

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-Based Compensation
Total share-based compensation expense	$ (477)	$ 1,108
Phantom Units
Share-Based Compensation
Total share-based compensation expense	(259)	790
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ (218)	$ 318

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Supplemental disclosures:
Cash received for income taxes, net of payments	$ (1)	$ 0
Cash paid for interest	49	53
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	1,118	966
Operating cash flows from finance leases	2	9
Financing cash flows from finance leases	25	135
Non-cash investing activities:
Change in capital expenditures included in accounts payable	$ (1,117)	$ (668)

Related Party Transactions - Re

Related Party Transactions - Related Party Activity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Related Party Transactions [Abstract]
Sales to related parties	$ 540	$ 2
Purchases from related parties	5,938	$ 8,985
Prepaid expenses	949		$ 7,826
Due to related parties	$ 60		$ 249

Related Party Transactions - Pr

Related Party Transactions - Property Exchange (Details) - USD ($) $ in Thousands	Feb. 19, 2020	Mar. 31, 2020
Related Party Transactions [Abstract]
Property exchange, net reduction to partners' capital	$ 100	$ 116

Related Party Transactions - Di

Related Party Transactions - Distributions Paid (Details) - USD ($)	Nov. 11, 2019	Aug. 12, 2019	May 13, 2019	Mar. 11, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Distribution Made to Limited Partner [Line Items]
Distributions declared per common unit (in dollars per unit)					$ 0	$ 0.12
Distribution Per Common Unit (in dollars per unit)	$ 0.07	$ 0.14	$ 0.07	$ 0.12	$ 0	$ 0.12	$ 0.40
Distributions Paid	$ 7,930,000	$ 15,860,000	$ 7,929,000	$ 13,594,000	$ 0		$ 45,313,000
CVR Energy
Distribution Made to Limited Partner [Line Items]
Distributions Paid	2,724,000	5,449,000	2,724,000	4,670,000			15,567,000
Public Unitholders
Distribution Made to Limited Partner [Line Items]
Distributions Paid	$ 5,205,000	$ 10,411,000	$ 5,205,000	$ 8,924,000			$ 29,745,000