CVR Partners (UAN) 10-Q 4 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	Apr. 30, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
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		10,681,332
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 52,561	$ 30,559
Accounts receivable	15,491	36,896
Inventories	57,184	42,349
Prepaid expenses and other current assets	7,494	8,410
Total current assets	132,730	118,214
Property, plant, and equipment, net	883,336	897,847
Other long-term assets	15,816	16,819
Total assets	1,031,882	1,032,880
Current liabilities:
Accounts payable	20,603	19,544
Accounts payable to affiliates	1,061	5,217
Deferred revenue	40,383	30,631
Other current liabilities	37,781	20,949
Total current liabilities	99,828	76,341
Long-term liabilities:
Long-term debt, net of current portion	634,946	633,942
Other long-term liabilities	8,780	8,356
Total long-term liabilities	643,726	642,298
Commitments and contingencies (See Note 11)
Partners’ capital:
Common unitholders, 10,681,332 and 10,705,710 units issued and outstanding at March 31, 2021 and December 31, 2020, respectively	288,327	314,240
General partner interest	1	1
Total partners’ capital	288,328	314,241
Total liabilities and partners’ capital	$ 1,031,882	$ 1,032,880

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common unitholders, issued (in units)	10,681,332	10,705,710
Common unitholders, outstanding (in units)	10,681,332	10,705,710

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Net sales	$ 60,921	$ 75,080
Operating costs and expenses:
Cost of materials and other	17,766	23,991
Direct operating expenses (exclusive of depreciation and amortization)	37,075	35,123
Depreciation and amortization	14,123	15,597
Cost of sales	68,964	74,711
Selling, general and administrative expenses	5,891	5,354
Loss (gain) on asset disposal	72	(13)
Operating loss	(14,006)	(4,972)
Other (expense) income:
Interest expense, net	(15,916)	(15,783)
Other income, net	4,557	27
Loss before income tax expense	(25,365)	(20,728)
Income tax expense	19	7
Net loss	$ (25,384)	$ (20,735)
Basic and diluted loss per unit (in dollars per unit)	$ (2.37)	$ (1.83)
Weighted-average common units outstanding:
Basic and Diluted (in units)	10,695	11,328

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, 2019			11,328,297
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			11,328,297
Ending balance at Mar. 31, 2020	398,693	1	$ 398,692
Beginning balance (in units) at Dec. 31, 2020			10,705,710
Beginning balance at Dec. 31, 2020	314,241	1	$ 314,240
Increase (Decrease) in Partners' Capital
Unit repurchases (in units)			(24,378)
Unit repurchases	(529)		$ (529)
Net loss	(25,384)		$ (25,384)
Ending balance (in units) at Mar. 31, 2021			10,681,332
Ending balance at Mar. 31, 2021	$ 288,328	$ 1	$ 288,327

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net loss	$ (25,384)	$ (20,735)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	14,123	15,597
Share-based compensation	3,592	(477)
Other adjustments	1,259	1,262
Change in assets and liabilities:
Current assets and liabilities	33,782	32,645
Non-current assets and liabilities	(1,821)	(585)
Net cash provided by operating activities	25,551	27,707
Cash flows from investing activities:
Capital expenditures	(2,994)	(6,710)
Proceeds from sale of assets	0	48
Net cash used in investing activities	(2,994)	(6,662)
Cash flows from financing activities:
Repurchase of common units	(529)	0
Other financing activities	(26)	(25)
Net cash used in financing activities	(555)	(25)
Net increase in cash and cash equivalents	22,002	21,020
Cash and cash equivalents, beginning of period	30,559	36,994
Cash and cash equivalents, end of period	$ 52,561	$ 58,014

Organization and Nature of Busi

Organization and Nature of Business	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	(1) Organization and Nature of Business CVR Partners, LP (“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”). 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 products 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. Interest Holders As of March 31, 2021, public common unitholders held approximately 64% of the Partnership’s outstanding limited partner interests; CVR Services, LLC (“CVR Services”), a wholly-owned subsidiary of CVR Energy, held approximately 36% of the Partnership’s outstanding limited partner interests; and CVR GP, LLC (“CVR GP” or the “general partner”), a wholly owned subsidiary of CVR Energy, held 100% of the Partnership’s general partner interest. As of March 31, 2021, 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 (the “Board”), on behalf of the Partnership, 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. On February 22, 2021, the Board authorized an additional $10 million for the Unit Repurchase Program. During the three months ended March 31, 2021, the Partnership repurchased 24,378 common units on the open market, in accordance with a repurchase agreement under Rules 10b5-1 and 10b-18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), at a cost of $0.5 million, inclusive of transaction costs, or an average price of $21.70 per common unit. As of March 31, 2021, the Partnership had $12.4 million in authority remaining under the Unit Repurchase Program. This Unit Repurchase Program does not obligate the Partnership to acquire any common units and may be cancelled or terminated by the Board at any time. Management and Operations

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2021
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 (“SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2020 audited consolidated financial statements and notes thereto included in the 2020 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Recent Accounting Pronouncements - Adoption of Income Taxes Standard In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, Income Taxes (Topic 740). The ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and modifies other areas of the topic to clarify the application of GAAP. Certain amendments within the standard are required to be applied on a retrospective basis and others on a prospective basis. Effective January 1, 2021, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Codification Improvements Standard In October 2020, the FASB issued ASU 2020-10, Codification Improvements. The ASU amends various sections of the codification in the Boards ongoing efforts to simplify and improve guidance. Effective January 1, 2021, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. 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. ASU 2021-01 clarifies certain optional expedients and exceptions for contract modifications and hedge accounting. 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, 2021
Inventory Disclosure [Abstract]
Inventories	(4) Inventories Inventories consisted of the following: (in thousands) March 31, 2021 December 31, 2020 Finished goods $ 24,490 $ 9,815 Raw materials 100 152 Parts, supplies and other 32,594 32,382 Total inventories $ 57,184 $ 42,349

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2021
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, 2021 December 31, 2020 Machinery and equipment $ 1,392,503 $ 1,388,735 Buildings and improvements 17,598 17,598 Automotive equipment 16,608 16,608 Land and improvements 14,132 14,132 Construction in progress 10,746 12,098 Other 2,027 1,721 1,453,614 1,450,892 Less: Accumulated depreciation and amortization 570,278 553,045 Total property, plant and equipment, net $ 883,336 $ 897,847 As of March 31, 2021, the Partnership had not identified the existence of an impairment indicator for our long-lived asset groups as outlined under ASC Topic 360, Property, Plant, and Equipment .

Leases

Leases	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2021 and December 31, 2020 : March 31, 2021 December 31, 2020 (in thousands) Operating Leases Finance Leases Operating Leases Finance Leases ROU asset, net Railcars $ 6,558 $ — $ 7,327 $ — Real estate and other 2,944 95 3,040 101 Lease liability Railcars $ 6,931 $ — $ 7,696 $ — Real estate and other 817 70 867 105 Lease Expense Summary for the Three Months Ended March 31, 2021 and 2020 We recognize lease expense on a straight-line basis over the lease term and short-term lease expense within Direct operating expenses (exclusive of depreciation and amortization). For the three months ended March 31, 2021 and 2020, we recognized lease expense comprised of the following components: Three Months Ended (in thousands) 2021 2020 Operating lease expense $ 916 $ 1,111 Finance lease expense: Amortization of ROU asset $ 22 $ 27 Interest expense on lease liability 1 2 Short-term lease expense $ 160 $ 77 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, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Operating Leases Finance Leases Operating Leases Finance Leases Weighted-average remaining lease term 2.7 years 1.1 years 2.9 years 1.3 years Weighted-average discount rate 5.1 % 3.9 % 5.1 % 4.0 % 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, 2021: (in thousands) Operating Leases Finance Leases Remainder of 2021 $ 2,754 $ 71 2022 3,236 — 2023 1,367 — 2024 684 — 2025 263 — Thereafter — — Total lease payments 8,304 71 Less: imputed interest (556) (1) Total lease liability $ 7,748 $ 70
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, 2021 and December 31, 2020 The following tables summarize the ROU asset and lease liability balances for the Partnership’s operating and finance leases at March 31, 2021 and December 31, 2020 : March 31, 2021 December 31, 2020 (in thousands) Operating Leases Finance Leases Operating Leases Finance Leases ROU asset, net Railcars $ 6,558 $ — $ 7,327 $ — Real estate and other 2,944 95 3,040 101 Lease liability Railcars $ 6,931 $ — $ 7,696 $ — Real estate and other 817 70 867 105 Lease Expense Summary for the Three Months Ended March 31, 2021 and 2020 We recognize lease expense on a straight-line basis over the lease term and short-term lease expense within Direct operating expenses (exclusive of depreciation and amortization). For the three months ended March 31, 2021 and 2020, we recognized lease expense comprised of the following components: Three Months Ended (in thousands) 2021 2020 Operating lease expense $ 916 $ 1,111 Finance lease expense: Amortization of ROU asset $ 22 $ 27 Interest expense on lease liability 1 2 Short-term lease expense $ 160 $ 77 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, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Operating Leases Finance Leases Operating Leases Finance Leases Weighted-average remaining lease term 2.7 years 1.1 years 2.9 years 1.3 years Weighted-average discount rate 5.1 % 3.9 % 5.1 % 4.0 % 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, 2021: (in thousands) Operating Leases Finance Leases Remainder of 2021 $ 2,754 $ 71 2022 3,236 — 2023 1,367 — 2024 684 — 2025 263 — Thereafter — — Total lease payments 8,304 71 Less: imputed interest (556) (1) Total lease liability $ 7,748 $ 70

Other Current Liabilities

Other Current Liabilities	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Other Current Liabilities	(7) Other Current Liabilities Other current liabilities consisted of the following: (in thousands) March 31, 2021 December 31, 2020 Accrued interest $ 17,470 $ 2,506 Personnel accruals 5,287 7,475 Operating lease liabilities 3,356 3,309 Sales incentives 2,954 2,215 Share-based compensation 2,313 442 Current portion of long-term debt and finance lease obligations 2,310 2,240 Prepaid revenue contracts 138 197 Other accrued expenses and liabilities 3,953 2,565 Total other current liabilities $ 37,781 $ 20,949

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt consists of the following: (in thousands) March 31, 2021 December 31, 2020 9.25% Senior Secured Notes, due June 2023 (1) $ 645,000 $ 645,000 Unamortized discount and debt issuance costs (2) (10,054) (11,058) Total long-term debt and finance lease obligations, net of current portion 634,946 633,942 Current portion of long-term debt and finance lease obligations (3)(4) 2,310 2,240 Total long-term debt and finance lease obligations, including current portion $ 637,256 $ 636,182 (1) The estimated fair value of long-term debt outstanding was approximately $650.6 million and $645.7 million as of March 31, 2021 and December 31, 2020, respectively. This estimate of fair value is a Level 2 measurement as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities. The call price of the 2023 Notes decreases to par on June 15, 2021. (2) For the three months ended March 31, 2021 and 2020, amortization of the discount on debt and amortization of deferred financing costs reported as Interest expense, net totaled approximately $1.0 million and $0.9 million, respectively. (3) The 6.50% Notes, due April 2021, mature within 12 months, and, therefore, the outstanding balance of $2.2 million has been classified as short-term debt as of March 31, 2021 and December 31, 2020. Amounts are reported in Other current liabilities. On April 15, 2021, the 2021 Notes matured, and the Partnership paid the outstanding balance, plus accrued and unpaid interest. (4) Current portion of finance lease obligations recognized was approximately $0.1 million as of March 31, 2021. Amounts reported in Other current liabilities. Credit Agreements (in thousands) Total Available Borrowing Capacity Amount Borrowed as of March 31, 2021 Outstanding Letters of Credit Available Capacity as of March 31, 2021 Maturity Date ABL Credit Agreement (1)(2) $ 24,609 $ — $ — $ 24,609 September 30, 2022 (1) Beginning January 1, 2021, loans under the Partnership’s ABL Credit Agreement (the “ABL Credit Agreement”) bear interest at an annual rate equal to (i) (a) 2.00% plus LIBOR, to the extent available, or (b) 1.00% plus a base rate, if our quarterly excess availability is greater than 50% and (ii) (a) 2.50% plus LIBOR, to the extent available, or (b) 1.50% plus a base rate, otherwise. (2) Amortization expense was $0.1 million and $0.1 million for the three months ended March 31, 2021 and 2020, respectively. Covenant Compliance The Partnership and its subsidiaries were in compliance with all covenants under their respective debt instruments as of March 31, 2021.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2021
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) 2021 2020 Ammonia $ 9,534 $ 14,147 UAN 38,062 47,014 Urea products 4,758 3,533 Net sales, exclusive of freight and other 52,354 64,694 Freight revenue 6,114 7,722 Other revenue 2,453 2,664 Net sales $ 60,921 $ 75,080 Transaction Price Allocated to Remaining Performance Obligations As of March 31, 2021, the Partnership had approximately $6.1 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize approximately $3.5 million of these performance obligations as revenue by the end of 2021, an additional $2.3 million in 2022, and the remaining balance thereafter. Contract Balances The Partnership’s deferred revenue is a contract liability that primarily relates to nitrogen 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, 2021 is presented below: (in thousands) Balance at December 31, 2020 $ 30,631 Add: New prepay contracts entered into during the period (1) 20,094 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period (7,505) Revenue recognized related to contracts entered into during the period (2,800) Other changes (37) Balance at March 31, 2021 $ 40,383 (1) Includes $18.6 million where payment associated with prepaid contracts was collected as of March 31, 2021.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	(10) Share-Based Compensation A summary of compensation expense for the three months ended March 31, 2021 and 2020 is presented below: Three Months Ended (in thousands) 2021 2020 Phantom Units $ 3,145 $ (259) Other Awards (1) 447 (218) Total share-based compensation expense $ 3,592 $ (477) (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, 2021
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 2020 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. The Partnership continues to monitor its contractual arrangements and customer, vendor, and supplier relationships to determine whether and to what extent, if any, the impacts of the COVID-19 pandemic or recent price volatility will impair or excuse the performance of the Partnership or its subsidiaries or their customers, vendors, or suppliers under existing agreements. As of March 31, 2021, the Partnership had not experienced a material financial impact from any actual or threatened impairment of or excuse in its or others’ performance under such agreements.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	3 Months Ended
	Mar. 31, 2021
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 (in thousands) 2021 2020 Supplemental disclosures: Cash paid for interest $ 45 $ 49 Cash paid, net of refunds (received, net of payments) for income taxes — (1) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 918 1,118 Operating cash flows from finance leases 1 2 Financing cash flows from finance leases 26 25 Non-cash investing activities: Change in capital expenditures included in accounts payable 131 (1,117)

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	(13) Related Party Transactions Activity associated with the Partnership’s related party arrangements for the three months ended March 31, 2021 and 2020 is summarized below. Related Party Activity Three Months Ended (in thousands) 2021 2020 Sales to related parties (1) $ 219 $ 540 Purchases from related parties (2) 6,693 5,938 March 31, 2021 December 31, 2020 Due to related parties (3) 902 1,446 (1) Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to Coffeyville Resources Refining & Marketing, LLC (“CRRM”) under the Master Service Agreement with Coffeyville Resources Nitrogen Fertilizers, LLC (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) Due (from) to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts to be received or payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and Corporate MSA. 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. There were no distributions declared or paid by the Partnership during the three months ended March 31, 2021 related to the fourth quarter of 2020, and no distributions were paid during 2020. No distributions were declared for the first quarter of 2021.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2021
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 (“SEC”). These condensed consolidated financial statements should be read in conjunction with the December 31, 2020 audited consolidated financial statements and notes thereto included in the 2020 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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements - Adoption of Income Taxes Standard In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, Income Taxes (Topic 740). The ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and modifies other areas of the topic to clarify the application of GAAP. Certain amendments within the standard are required to be applied on a retrospective basis and others on a prospective basis. Effective January 1, 2021, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. Recent Accounting Pronouncements - Adoption of Codification Improvements Standard In October 2020, the FASB issued ASU 2020-10, Codification Improvements. The ASU amends various sections of the codification in the Boards ongoing efforts to simplify and improve guidance. Effective January 1, 2021, we adopted this ASU with no material impact on the Partnership’s consolidated financial position or results of operations. 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. ASU 2021-01 clarifies certain optional expedients and exceptions for contract modifications and hedge accounting. 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, 2021
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: (in thousands) March 31, 2021 December 31, 2020 Finished goods $ 24,490 $ 9,815 Raw materials 100 152 Parts, supplies and other 32,594 32,382 Total inventories $ 57,184 $ 42,349

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021 December 31, 2020 Machinery and equipment $ 1,392,503 $ 1,388,735 Buildings and improvements 17,598 17,598 Automotive equipment 16,608 16,608 Land and improvements 14,132 14,132 Construction in progress 10,746 12,098 Other 2,027 1,721 1,453,614 1,450,892 Less: Accumulated depreciation and amortization 570,278 553,045 Total property, plant and equipment, net $ 883,336 $ 897,847

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021 and December 31, 2020 : March 31, 2021 December 31, 2020 (in thousands) Operating Leases Finance Leases Operating Leases Finance Leases ROU asset, net Railcars $ 6,558 $ — $ 7,327 $ — Real estate and other 2,944 95 3,040 101 Lease liability Railcars $ 6,931 $ — $ 7,696 $ — Real estate and other 817 70 867 105
Lease expense, terms, and discount rates	For the three months ended March 31, 2021 and 2020, we recognized lease expense comprised of the following components: Three Months Ended (in thousands) 2021 2020 Operating lease expense $ 916 $ 1,111 Finance lease expense: Amortization of ROU asset $ 22 $ 27 Interest expense on lease liability 1 2 Short-term lease expense $ 160 $ 77 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, 2021 and December 31, 2020: March 31, 2021 December 31, 2020 Operating Leases Finance Leases Operating Leases Finance Leases Weighted-average remaining lease term 2.7 years 1.1 years 2.9 years 1.3 years Weighted-average discount rate 5.1 % 3.9 % 5.1 % 4.0 %
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 March 31, 2021: (in thousands) Operating Leases Finance Leases Remainder of 2021 $ 2,754 $ 71 2022 3,236 — 2023 1,367 — 2024 684 — 2025 263 — Thereafter — — Total lease payments 8,304 71 Less: imputed interest (556) (1) Total lease liability $ 7,748 $ 70
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, 2021: (in thousands) Operating Leases Finance Leases Remainder of 2021 $ 2,754 $ 71 2022 3,236 — 2023 1,367 — 2024 684 — 2025 263 — Thereafter — — Total lease payments 8,304 71 Less: imputed interest (556) (1) Total lease liability $ 7,748 $ 70

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
Other current liabilities	Other current liabilities consisted of the following: (in thousands) March 31, 2021 December 31, 2020 Accrued interest $ 17,470 $ 2,506 Personnel accruals 5,287 7,475 Operating lease liabilities 3,356 3,309 Sales incentives 2,954 2,215 Share-based compensation 2,313 442 Current portion of long-term debt and finance lease obligations 2,310 2,240 Prepaid revenue contracts 138 197 Other accrued expenses and liabilities 3,953 2,565 Total other current liabilities $ 37,781 $ 20,949

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consists of the following: (in thousands) March 31, 2021 December 31, 2020 9.25% Senior Secured Notes, due June 2023 (1) $ 645,000 $ 645,000 Unamortized discount and debt issuance costs (2) (10,054) (11,058) Total long-term debt and finance lease obligations, net of current portion 634,946 633,942 Current portion of long-term debt and finance lease obligations (3)(4) 2,310 2,240 Total long-term debt and finance lease obligations, including current portion $ 637,256 $ 636,182 (1) The estimated fair value of long-term debt outstanding was approximately $650.6 million and $645.7 million as of March 31, 2021 and December 31, 2020, respectively. This estimate of fair value is a Level 2 measurement as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities. The call price of the 2023 Notes decreases to par on June 15, 2021. (2) For the three months ended March 31, 2021 and 2020, amortization of the discount on debt and amortization of deferred financing costs reported as Interest expense, net totaled approximately $1.0 million and $0.9 million, respectively. (3) The 6.50% Notes, due April 2021, mature within 12 months, and, therefore, the outstanding balance of $2.2 million has been classified as short-term debt as of March 31, 2021 and December 31, 2020. Amounts are reported in Other current liabilities. On April 15, 2021, the 2021 Notes matured, and the Partnership paid the outstanding balance, plus accrued and unpaid interest. (4) Current portion of finance lease obligations recognized was approximately $0.1 million as of March 31, 2021. Amounts reported in Other current liabilities. Credit Agreements (in thousands) Total Available Borrowing Capacity Amount Borrowed as of March 31, 2021 Outstanding Letters of Credit Available Capacity as of March 31, 2021 Maturity Date ABL Credit Agreement (1)(2) $ 24,609 $ — $ — $ 24,609 September 30, 2022 (1) Beginning January 1, 2021, loans under the Partnership’s ABL Credit Agreement (the “ABL Credit Agreement”) bear interest at an annual rate equal to (i) (a) 2.00% plus LIBOR, to the extent available, or (b) 1.00% plus a base rate, if our quarterly excess availability is greater than 50% and (ii) (a) 2.50% plus LIBOR, to the extent available, or (b) 1.50% plus a base rate, otherwise. (2) Amortization expense was $0.1 million and $0.1 million for the three months ended March 31, 2021 and 2020, respectively.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2021
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) 2021 2020 Ammonia $ 9,534 $ 14,147 UAN 38,062 47,014 Urea products 4,758 3,533 Net sales, exclusive of freight and other 52,354 64,694 Freight revenue 6,114 7,722 Other revenue 2,453 2,664 Net sales $ 60,921 $ 75,080
Summary of deferred revenue activity	A summary of the deferred revenue activity for the three months ended March 31, 2021 is presented below: (in thousands) Balance at December 31, 2020 $ 30,631 Add: New prepay contracts entered into during the period (1) 20,094 Less: Revenue recognized that was included in the contract liability balance at the beginning of the period (7,505) Revenue recognized related to contracts entered into during the period (2,800) Other changes (37) Balance at March 31, 2021 $ 40,383 (1) Includes $18.6 million where payment associated with prepaid contracts was collected as of March 31, 2021.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2021
Share-based Payment Arrangement [Abstract]
Schedule of share-based compensation expense	A summary of compensation expense for the three months ended March 31, 2021 and 2020 is presented below: Three Months Ended (in thousands) 2021 2020 Phantom Units $ 3,145 $ (259) Other Awards (1) 447 (218) Total share-based compensation expense $ 3,592 $ (477) (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, 2021
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 (in thousands) 2021 2020 Supplemental disclosures: Cash paid for interest $ 45 $ 49 Cash paid, net of refunds (received, net of payments) for income taxes — (1) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 918 1,118 Operating cash flows from finance leases 1 2 Financing cash flows from finance leases 26 25 Non-cash investing activities: Change in capital expenditures included in accounts payable 131 (1,117)

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Schedule of related party transactions	Activity associated with the Partnership’s related party arrangements for the three months ended March 31, 2021 and 2020 is summarized below. Related Party Activity Three Months Ended (in thousands) 2021 2020 Sales to related parties (1) $ 219 $ 540 Purchases from related parties (2) 6,693 5,938 March 31, 2021 December 31, 2020 Due to related parties (3) 902 1,446 (1) Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to Coffeyville Resources Refining & Marketing, LLC (“CRRM”) under the Master Service Agreement with Coffeyville Resources Nitrogen Fertilizers, LLC (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) Due (from) to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts to be received or payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and Corporate MSA.

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	3 Months Ended
	Mar. 31, 2021USD ($)manufacturing_facility$ / sharesshares	Feb. 22, 2021USD ($)	May 06, 2020USD ($)
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	64.00%
Unit Repurchase Program, authorized amount		$ 10,000,000	$ 10,000,000
Common units repurchased on open market (in units) | shares	24,378
Cost, inclusive of transaction costs, of repurchase of outstanding common units	$ 500,000
Average price per common unit (in dollars per unit) | $ / shares	$ 21.70
Amount remaining in authority under Unit Repurchase Program	$ 12,400,000
CVR Energy, Inc | IEP Energy LLC
Formation of the Partnership, Organization and Nature of Business
Aggregate ownership percentage	71.00%
CVR Partners | CVR Services
Formation of the Partnership, Organization and Nature of Business
Limited partner interest	36.00%
CVR Partners | CVR GP
Formation of the Partnership, Organization and Nature of Business
General partner interest	100.00%

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Finished goods	$ 24,490	$ 9,815
Raw materials	100	152
Parts, supplies and other	32,594	32,382
Total inventories	$ 57,184	$ 42,349

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,453,614	$ 1,450,892
Less: Accumulated depreciation and amortization	570,278	553,045
Total property, plant and equipment, net	883,336	897,847
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,392,503	1,388,735
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	17,598	17,598
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,608	16,608
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,132	14,132
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	10,746	12,098
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,027	$ 1,721

Leases - Additional Information

Leases - Additional Information (Details)	3 Months Ended
	Mar. 31, 2021
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, 2021	Dec. 31, 2020
Operating Leases
Lease liability	$ 7,748
Finance Leases
Lease liability	70
Railcars
Operating Leases
ROU asset, net	6,558	$ 7,327
Lease liability	6,931	7,696
Finance Leases
ROU asset, net	0	0
Lease liability	0	0
Real estate and other
Operating Leases
ROU asset, net	2,944	3,040
Lease liability	817	867
Finance Leases
ROU asset, net	95	101
Lease liability	$ 70	$ 105

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Leases [Abstract]
Operating lease expense	$ 916	$ 1,111
Finance lease expense:
Amortization of ROU asset	22	27
Interest expense on lease liability	1	2
Short-term lease expense	$ 160	$ 77

Leases - Lease Terms and Discou

Leases - Lease Terms and Discount Rates (Details)	Mar. 31, 2021	Dec. 31, 2020
Weighted-average remaining lease term
Operating Leases	2 years 8 months 12 days	2 years 10 months 24 days
Finance Leases	1 year 1 month 6 days	1 year 3 months 18 days
Weighted-average discount rate
Operating Leases	5.10%	5.10%
Finance Leases	3.90%	4.00%

Leases - Remaining Minimum Leas

Leases - Remaining Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2021USD ($)
Operating Leases
Remainder of 2021	$ 2,754
2022	3,236
2023	1,367
2024	684
2025	263
Thereafter	0
Total lease payments	8,304
Less: imputed interest	(556)
Total lease liability	7,748
Finance Leases
Remainder of 2021	71
2022	0
2023	0
2024	0
2025	0
Thereafter	0
Total lease payments	71
Less: imputed interest	(1)
Total lease liability	$ 70

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued interest	$ 17,470	$ 2,506
Personnel accruals	5,287	7,475
Operating lease liabilities	$ 3,356	$ 3,309
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total other current liabilities	Total other current liabilities
Sales incentives	$ 2,954	$ 2,215
Share-based compensation	2,313	442
Current portion of long-term debt and finance lease obligations	2,310	2,240
Prepaid revenue contracts	138	197
Other accrued expenses and liabilities	3,953	2,565
Total other current liabilities	$ 37,781	$ 20,949

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Debt Instrument [Line Items]
Unamortized discount and debt issuance costs	$ (10,054)		$ (11,058)
Total long-term debt and finance lease obligations, net of current portion	634,946		633,942
Current portion of long-term debt and finance lease obligations	2,310		2,240
Total long-term debt and finance lease obligations, including current portion	637,256		636,182
Current portion of finance lease obligations	100
9.25% Senior Secured Notes, due June 2023 | Level 2
Debt Instrument [Line Items]
Estimated fair value of total long-term debt outstanding	650,600		645,700
Senior Notes | 9.25% Senior Secured Notes, due June 2023
Debt Instrument [Line Items]
Total long-term debt, net of current portion, before debt issuance costs and discount	645,000		645,000
Amortization of deferred financing costs	$ 1,000	$ 900
Debt instrument, percentage rate	9.25%
Senior Notes | 6.50% Senior Notes, due April 2021
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.50%
Outstanding balance of debt classified as short-term	$ 2,200		$ 2,200

Long-Term Debt - Credit Facilit

Long-Term Debt - Credit Facilities Outstanding (Details) - ABL Credit Agreement - Line of Credit - Revolving credit facility - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Line of Credit Facility [Line Items]
Total Available Borrowing Capacity	$ 24,609,000
Amount Borrowed	0
Outstanding Letters of Credit	0
Available Capacity	24,609,000
Amortization expense	$ 100,000	$ 100,000
LIBOR | Quarterly Excess Availability Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
LIBOR | Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.50%
Base Rate | Quarterly Excess Availability Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Base Rate | Quarterly Excess Availability Not Greater Than 50%
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.50%

Revenue - Revenue Disaggregated

Revenue - Revenue Disaggregated by Product (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Net sales	$ 60,921	$ 75,080
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	52,354	64,694
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	9,534	14,147
UAN
Disaggregation of Revenue [Line Items]
Net sales	38,062	47,014
Urea products
Disaggregation of Revenue [Line Items]
Net sales	4,758	3,533
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	6,114	7,722
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 2,453	$ 2,664

Revenue - Remaining performance

Revenue - Remaining performance obligations (Details) $ in Millions	Mar. 31, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 6.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3.5
Remaining performance obligation, expected timing of satisfaction, period	9 months
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	$ 2.3
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 0.3
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, 2021USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance at beginning of period	$ 30,631
Add:
New prepay contracts entered into during the period	20,094
Less:
Revenue recognized that was included in the contract liability balance at the beginning of the period	(7,505)
Revenue recognized related to contracts entered into during the period	(2,800)
Other changes	(37)
Balance at end of period	40,383
Prepaid contracts, payment collected	$ 18,600

Share-Based Compensation - Shar

Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-Based Compensation
Total share-based compensation expense	$ 3,592	$ (477)
Phantom Units
Share-Based Compensation
Total share-based compensation expense	3,145	(259)
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ 447	$ (218)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Supplemental disclosures:
Cash paid for interest	$ 45	$ 49
Cash paid, net of refunds (received, net of payments) for income taxes	0	(1)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	918	1,118
Operating cash flows from finance leases	1	2
Financing cash flows from finance leases	26	25
Non-cash investing activities:
Change in capital expenditures included in accounts payable	$ 131	$ (1,117)

Related Party Transactions - Re

Related Party Transactions - Related Party Activity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Related Party Transactions [Abstract]
Sales to related parties	$ 219	$ 540
Purchases from related parties	6,693	$ 5,938
Due to related parties	$ 902		$ 1,446

Related Party Transactions - Di

Related Party Transactions - Distributions (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Distributions declared per common unit (in dollars per unit)	$ 0
Distributions paid per common unit (in dollars per unit)	$ 0	$ 0