CVR Partners (UAN) 10-Q 29 Oct 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Oct. 25, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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		10,569,637
Entity Central Index Key	0001425292
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 110,539	$ 45,279
Accounts receivable, net	36,007	41,893
Inventories	75,302	69,165
Prepaid expenses	3,956	8,078
Other current assets	821	1,454
Total current assets	226,625	165,869
Property, plant, and equipment, net	714,987	761,023
Other long-term assets	45,014	48,440
Total assets	986,626	975,332
Current liabilities:
Deferred revenue	39,340	15,796
Other current liabilities	31,785	20,872
Total current liabilities	105,184	75,473
Long-term liabilities:
Long-term debt, net	547,710	547,308
Long-term deferred revenue	28,552	33,311
Other long-term liabilities	17,828	16,360
Total long-term liabilities	594,090	596,979
Commitments and contingencies (See Note 11)
Partners’ capital:
Common unitholders, 10,569,637 and 10,569,637 units issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	287,351	302,879
General partner interest	1	1
Total partners’ capital	287,352	302,880
Total liabilities and partners’ capital	986,626	975,332
Nonrelated Party
Current liabilities:
Accounts payable	29,379	33,486
Related Party
Current liabilities:
Accounts payable	$ 4,680	$ 5,319

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common units issued (in units)	10,569,637	10,569,637
Common units outstanding (in units)	10,569,637	10,569,637

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net sales	$ 125,203	$ 130,592	$ 385,769	$ 539,858
Operating costs and expenses:
Cost of materials and other	26,263	31,004	77,704	100,993
Direct operating expenses (exclusive of depreciation and amortization)	55,761	58,459	158,300	171,761
Depreciation and amortization	24,732	24,119	64,063	59,084
Cost of sales	106,756	113,582	300,067	331,838
Selling, general and administrative expenses	7,447	7,805	21,065	22,479
Loss on asset disposal	4	1,067	17	1,324
Operating income	10,996	8,138	64,620	184,217
Other (expense) income:
Interest expense, net	(7,241)	(7,501)	(22,416)	(21,594)
Other income (expense), net	52	125	376	(88)
Income before income tax expense	3,807	762	42,580	162,535
Income tax expense (benefit)	0	31	(25)	77
Net income	$ 3,807	$ 731	$ 42,605	$ 162,458
Basic earnings per common unit (in dollars per unit)	$ 0.36	$ 0.07	$ 4.03	$ 15.37
Diluted earnings per common unit (in dollars per unit)	$ 0.36	$ 0.07	$ 4.03	$ 15.37
Weighted-average common units outstanding:
Basic (in units)	10,570	10,570	10,570	10,570
Diluted (in units)	10,570	10,570	10,570	10,570

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) $ in Thousands	Total	General Partner Interest	Common Units
Beginning balance (in units) at Dec. 31, 2022			10,569,637
Beginning balance at Dec. 31, 2022	$ 411,811	$ 1	$ 411,810
Increase (Decrease) in Partners' Capital
Net income	101,870		101,870
Cash distributions to common unitholders - Affiliates	(40,866)		(40,866)
Cash distributions to common unitholders - Non-affiliates	(70,115)		$ (70,115)
Ending balance (in units) at Mar. 31, 2023			10,569,637
Ending balance at Mar. 31, 2023	402,700	1	$ 402,699
Beginning balance (in units) at Dec. 31, 2022			10,569,637
Beginning balance at Dec. 31, 2022	411,811	1	$ 411,810
Increase (Decrease) in Partners' Capital
Net income	162,458
Ending balance (in units) at Sep. 30, 2023			10,569,637
Ending balance at Sep. 30, 2023	309,288	1	$ 309,287
Beginning balance (in units) at Mar. 31, 2023			10,569,637
Beginning balance at Mar. 31, 2023	402,700	1	$ 402,699
Increase (Decrease) in Partners' Capital
Net income	59,857		59,857
Cash distributions to common unitholders - Affiliates	(40,594)		(40,594)
Cash distributions to common unitholders - Non-affiliates	(69,647)		$ (69,647)
Ending balance (in units) at Jun. 30, 2023			10,569,637
Ending balance at Jun. 30, 2023	352,316	1	$ 352,315
Increase (Decrease) in Partners' Capital
Net income	731		731
Cash distributions to common unitholders - Affiliates	(16,113)		(16,113)
Cash distributions to common unitholders - Non-affiliates	(27,646)		$ (27,646)
Ending balance (in units) at Sep. 30, 2023			10,569,637
Ending balance at Sep. 30, 2023	309,288	1	$ 309,287
Beginning balance (in units) at Dec. 31, 2023			10,569,637
Beginning balance at Dec. 31, 2023	302,880	1	$ 302,879
Increase (Decrease) in Partners' Capital
Net income	12,579		12,579
Cash distributions to common unitholders - Affiliates	(6,539)		(6,539)
Cash distributions to common unitholders - Non-affiliates	(11,218)		$ (11,218)
Ending balance (in units) at Mar. 31, 2024			10,569,637
Ending balance at Mar. 31, 2024	297,702	1	$ 297,701
Beginning balance (in units) at Dec. 31, 2023			10,569,637
Beginning balance at Dec. 31, 2023	302,880	1	$ 302,879
Increase (Decrease) in Partners' Capital
Net income	42,605
Ending balance (in units) at Sep. 30, 2024			10,569,637
Ending balance at Sep. 30, 2024	287,352	1	$ 287,351
Beginning balance (in units) at Mar. 31, 2024			10,569,637
Beginning balance at Mar. 31, 2024	297,702	1	$ 297,701
Increase (Decrease) in Partners' Capital
Net income	26,219		26,219
Cash distributions to common unitholders - Affiliates	(7,472)		(7,472)
Cash distributions to common unitholders - Non-affiliates	(12,821)		$ (12,821)
Ending balance (in units) at Jun. 30, 2024			10,569,637
Ending balance at Jun. 30, 2024	303,628	1	$ 303,627
Increase (Decrease) in Partners' Capital
Net income	3,807		3,807
Cash distributions to common unitholders - Affiliates	(7,395)		(7,395)
Cash distributions to common unitholders - Non-affiliates	(12,688)		$ (12,688)
Ending balance (in units) at Sep. 30, 2024			10,569,637
Ending balance at Sep. 30, 2024	$ 287,352	$ 1	$ 287,351

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net income	$ 3,807	$ 12,579		$ 731	$ 101,870	$ 42,605	$ 162,458
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	24,732			24,119		64,063	59,084
Share-based compensation						3,416	7,966
Other adjustments						506	2,008
Change in assets and liabilities:
Current assets and liabilities						27,060	29,158
Non-current assets and liabilities						100	715
Net cash provided by operating activities						137,750	261,389
Cash flows from investing activities:
Capital expenditures						(18,728)	(13,744)
Return of equity method investment						4,371	20,672
Net cash (used in) provided by investing activities						(14,357)	6,928
Cash flows from financing activities:
Cash distributions to common unitholders	(20,082)	(17,757)	$ (16,383)	(43,759)	(110,981)	(58,132)		$ (281,364)
Payment of deferred financing costs						0	(501)
Net cash used in financing activities						(58,133)	(265,481)
Net increase in cash and cash equivalents						65,260	2,836
Cash and cash equivalents, beginning of period		$ 45,279	89,175		$ 86,339	45,279	86,339	86,339
Cash and cash equivalents, end of period	$ 110,539		$ 45,279	$ 89,175		110,539	89,175	$ 45,279
Related Party
Cash flows from financing activities:
Cash distributions to common unitholders						(21,406)	(97,572)
Nonrelated Party
Cash flows from financing activities:
Cash distributions to common unitholders						$ (36,727)	$ (167,408)

Organization and Nature of Busi

Organization and Nature of Business	9 Months Ended
	Sep. 30, 2024
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, one located in Coffeyville, Kansas operated by our wholly owned subsidiary, Coffeyville Resources Nitrogen Fertilizers, LLC (“CRNF”) (the “Coffeyville Facility”) and one located in East Dubuque, Illinois operated by our wholly owned subsidiary, East Dubuque Nitrogen Fertilizers, LLC (“EDNF”) (the “East Dubuque Facility”). Both facilities manufacture ammonia and are able to further upgrade such ammonia 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 September 30, 2024, public common unitholders held approximately 63% of the Partnership’s outstanding limited partner interests; CVR Services, LLC (“CVR Services”), a wholly owned subsidiary of CVR Energy, held the remaining approximately 37% of the Partnership’s outstanding limited partner interests; and CVR GP, LLC (the “General Partner”), a wholly owned subsidiary of CVR Energy, held 100% of the Partnership’s general partner interest. As of September 30, 2024, Icahn Enterprises L.P. and its affiliates owned approximately 66% of the common stock of CVR Energy. Management and Operations The Partnership, including the General Partner, is managed by a combination of the Board, the General Partner’s executive officers, CVR Services (as sole member of the General Partner), and certain officers of CVR Energy and its subsidiaries, pursuant to the Partnership Agreement, as well as a number of agreements among the Partnership, the General Partner, CVR Energy, and certain of their respective subsidiaries, including certain services agreements. See Part II, Item 8 of CVR Partners’ Annual Report on Form 10-K for the year ended December 31, 2023 (the “2023 Form 10-K”) for further discussion. Common unitholders have limited voting rights on matters affecting the Partnership and have no right to elect the General Partner’s directors or officers, whether on an annual or continuing basis or otherwise. Subsequent Events The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership’s condensed consolidated financial statements or require disclosure in the notes to the condensed consolidated financial statements through the date of issuance of these condensed consolidated financial statements. Where applicable, the notes to these condensed consolidated financial statements have been updated to discuss all significant subsequent events which have occurred.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements, 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”), include the accounts of CVR Partners and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated. Certain notes and other information have been condensed or omitted from these condensed consolidated financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the December 31, 2023 audited consolidated financial statements and notes thereto included in the 2023 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. The condensed consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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, 2024 or any other interim or annual period. Recent Accounting Pronouncements - Accounting Standards Issued But Not Yet Implemented In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures that reflect how operations and related tax risks, as well as how tax planning and operational opportunities, affect the tax rate and prospects for future cash flows. This standard is effective for the Partnership’s annual reporting beginning January 1, 2025 with early adoption permitted. While the Partnership does not expect adoption will have a material impact on its consolidated financial statements, it currently expects additional disclosures will be included for its annual and interim reporting periods beginning December 31, 2025. The Partnership does not intend to early adopt this ASU. In November 2023, FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures , which includes requirements for more robust disclosures about significant segment expenses and information used in assessing segment performance on an annual and interim basis. The guidance also requires that a public entity that has a single reportable segment provide all the disclosures required by the guidance and all existing segment disclosures under the FASB Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting . This standard is effective for the Partnership’s annual period beginning January 1, 2024 and interim periods beginning January 1, 2025 and should be applied retrospectively to all comparative periods. While the Partnership continues to evaluate the effects of adopting this new accounting guidance, it currently expects additional disclosures will be included for its annual and interim reporting periods beginning December 31, 2024.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventories	(3) Inventories Inventories consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Finished goods $ 20,111 $ 15,015 Raw materials 2,105 2,472 Parts, supplies and other 53,086 51,678 Total inventories $ 75,302 $ 69,165

Property, Plant, and Equipment

Property, Plant, and Equipment	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	(4) Property, Plant, and Equipment Property, plant, and equipment consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Machinery and equipment $ 1,457,492 $ 1,446,728 Buildings and improvements 18,193 18,193 Automotive equipment 16,119 16,208 Land and improvements 14,959 14,959 Construction in progress 23,740 19,075 Other 2,916 2,758 1,533,419 1,517,921 Less: Accumulated depreciation and amortization (818,432) (756,898) Total property, plant, and equipment, net $ 714,987 $ 761,023 For the three and nine months ended September 30, 2024, depreciation and amortization expense related to property, plant, and equipment was $24.5 million and $63.3 million, respectively, which includes $4.9 million and $10.6 million, respectively, of additional depreciation expense, which resulted from the Partnership updating the estimated useful lives of certain assets due to planned asset retirements, including granular urea production assets, compared to $23.9 million and $58.5 million for the three and nine months ended September 30, 2023, respectively. For the three and nine months ended September 30, 2024, capitalized interest was $0.2 million and $0.7 million, respectively, compared to $0.2 million and $0.4 million for the three and nine months ended September 30, 2023, respectively.

Equity Method Investment

Equity Method Investment	9 Months Ended
	Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment	(5) Equity Method Investment As part of a series of agreements entered into with unaffiliated parties in January 2023 with the objective to monetize certain tax credits under Section 45Q of the Internal Revenue Code of 1986 (“45Q Transaction”), the Partnership received a 50% interest in CVR-CapturePoint Parent, LLC (“CVRP JV”) in connection with a modification to a carbon oxide contract (“CO Contract”) with a customer. The Partnership applied the variable interest entity (“VIE”) model under FASB ASC Topic 810, Consolidation, to its variable interest in CVRP JV and determined that CVRP JV is a VIE. While the Partnership concluded it is not the primary beneficiary of CVRP JV, it does have significant influence over CVRP JV’s operating and financial policies and, therefore, applied the equity method of accounting for its investment in CVRP JV. The Partnership valued the equity interest received using a combination of the market approach and the discounted cash flow methodology with key inputs including the discount rate, contractual and expected future cash flows, and market multiples. The fair value of the consideration received, which was a non-recurring Level 3 measurement as defined by FASB ASC Topic 820, Fair Value Measurements , was estimated to be $46.0 million in January 2023 based on the use of the Partnership’s own assumptions described above. The Partnership deferred the recognition of the noncash consideration received at inception and has been recognizing the associated revenue proportionally as the performance obligations associated with the CO Contract are satisfied. Refer to Note 9 (“Revenue”) for further discussion. The Partnership has elected to record its share of the earnings or loss of CVRP JV one quarter in arrears. Distributions received from CVRP JV will reduce the Partnership’s equity method investment and will be recorded in the period they are received. The investment in CVRP JV is presented within Other long-term assets on our Condensed Consolidated Balance Sheets: (in thousands) CVRP JV Balance at December 31, 2023 $ 24,518 Cash contributions 3 Cash distributions (1) (2,781) Equity loss (1) Balance at March 31, 2024 21,739 Cash contributions 4 Cash distributions (757) Equity loss (3) Balance at June 30, 2024 20,983 Cash distributions (840) Equity loss (4) Balance at September 30, 2024 $ 20,139 (1) Includes a $2.2 million distribution to the Partnership for CVRP JV exceeding certain carbon oxide capture and sequestration milestones during 2023.

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	(6) Leases Balance Sheet Summary as of September 30, 2024 and December 31, 2023 The following table summarizes the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating leases at September 30, 2024 and December 31, 2023: (in thousands) September 30, 2024 December 31, 2023 ROU asset, net Railcars $ 13,675 $ 12,032 Real estate and other 1,871 2,007 Lease liability Railcars 13,597 12,032 Real estate and other 264 268 Lease Expense Summary for the Three and Nine Months Ended September 30, 2024 and 2023 We recognize operating lease expense on a straight-line basis over the lease term within Direct operating expenses (exclusive of depreciation and amortization) and Cost of materials and other. For the three and nine months ended September 30, 2024 and 2023, we recognized lease expense comprised of the following components: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Operating lease expense $ 1,450 $ 1,100 $ 4,026 $ 3,466 Short-term lease expense 684 1,031 2,186 2,300 Lease Commitments Not Yet Commenced CRNF is party to an On-Site Product Supply Agreement with Messer LLC. Based on terms outlined in this agreement, the Partnership expects this contract to be recorded as a finance lease with approximately $21 million being capitalized upon lease commencement when the asset is placed in service, which is currently expected to occur in the fourth quarter of 2024. Refer to Part II, Item 8, Note 6 (“Leases”) of our 2023 Form 10-K for further information.
Leases	(6) Leases Balance Sheet Summary as of September 30, 2024 and December 31, 2023 The following table summarizes the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating leases at September 30, 2024 and December 31, 2023: (in thousands) September 30, 2024 December 31, 2023 ROU asset, net Railcars $ 13,675 $ 12,032 Real estate and other 1,871 2,007 Lease liability Railcars 13,597 12,032 Real estate and other 264 268 Lease Expense Summary for the Three and Nine Months Ended September 30, 2024 and 2023 We recognize operating lease expense on a straight-line basis over the lease term within Direct operating expenses (exclusive of depreciation and amortization) and Cost of materials and other. For the three and nine months ended September 30, 2024 and 2023, we recognized lease expense comprised of the following components: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Operating lease expense $ 1,450 $ 1,100 $ 4,026 $ 3,466 Short-term lease expense 684 1,031 2,186 2,300 Lease Commitments Not Yet Commenced CRNF is party to an On-Site Product Supply Agreement with Messer LLC. Based on terms outlined in this agreement, the Partnership expects this contract to be recorded as a finance lease with approximately $21 million being capitalized upon lease commencement when the asset is placed in service, which is currently expected to occur in the fourth quarter of 2024. Refer to Part II, Item 8, Note 6 (“Leases”) of our 2023 Form 10-K for further information.

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Other Current Liabilities	(7) Other Current Liabilities Other current liabilities consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Accrued interest $ 9,826 $ 1,404 Personnel accruals 9,234 8,404 Operating lease liabilities 3,830 3,176 Share-based compensation 2,466 1,195 Accrued taxes other than income taxes 2,113 1,825 Sales incentives 553 1,585 Other accrued expenses and liabilities 3,763 3,283 Total other current liabilities $ 31,785 $ 20,872

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt consists of the following: (in thousands) September 30, 2024 December 31, 2023 6.125% Senior Secured Notes, due June 2028 (1) $ 550,000 $ 550,000 Unamortized debt issuance costs (2,290) (2,692) Total long-term debt $ 547,710 $ 547,308 (1) The 6.125% Senior Secured Notes, due June 2028 had an estimated fair value of $537.9 million and $513.1 million as of September 30, 2024 and December 31, 2023, respectively. The fair value estimate is a Level 2 measurement, as defined by FASB ASC Topic 820, Fair Value Measurements , as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities. Credit Agreements (in thousands) Total Available Borrowing Capacity Amount Borrowed as of September 30, 2024 Outstanding Letters of Credit Available Capacity as of September 30, 2024 Maturity Date ABL Credit Facility $ 39,317 $ — $ — $ 39,317 September 26, 2028 Covenant Compliance The Partnership and its subsidiaries were in compliance with all covenants under their respective debt instruments as of September 30, 2024.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue	(9) Revenue The following table presents the Partnership’s revenue, disaggregated by major products: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Ammonia $ 24,614 $ 22,471 $ 83,875 $ 116,002 UAN 76,735 86,310 241,080 354,425 Urea products 8,137 7,723 21,635 23,094 Net sales, exclusive of freight and other 109,486 116,504 346,590 493,521 Freight revenue (1) 11,321 9,909 26,914 31,755 Other revenue (2) 4,396 4,179 12,265 14,582 Total revenue $ 125,203 $ 130,592 $ 385,769 $ 539,858 (1) Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and are reimbursed by customers. An offsetting expense for freight is included in Cost of materials and other. (2) Includes revenue from (i) nitric acid sales and (ii) carbon oxide sales, including sales made in connection with the 45Q Transaction and the noncash consideration received, which is recognized as the performance obligation associated with the CO Contract is satisfied over its term through April 2030. Revenue, if any, from the CO Contract is recognized over time based on carbon oxide volumes measured at delivery. Remaining Performance Obligations We have spot and term contracts with customers and the transaction prices are either fixed or based on market indices (variable consideration). We do not disclose remaining performance obligations for contracts that have terms of one year or less and for contracts where the variable consideration was entirely allocated to an unsatisfied performance obligation. As of September 30, 2024, the Partnership had approximately $8.6 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Partnership expects to recognize $0.9 million of these performance obligations as revenue by the end of 2024, $4.1 million in 2025, an additional $3.2 million in 2026, and the remaining balance in 2027. Contract Balances During the nine months ended September 30, 2024 and 2023, the Partnership recognized revenue of $14.1 million and $46.4 million, respectively, that was included in the deferred revenue balances as of December 31, 2023 and December 31, 2022, respectively.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	(10) Share-Based Compensation A summary of compensation expense for the three and nine months ended September 30, 2024 and 2023 is presented below: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Phantom Unit Awards $ 447 $ 2,250 $ 2,105 $ 4,715 Other Awards (1) 267 1,580 1,311 3,251 Total share-based compensation expense $ 714 $ 3,830 $ 3,416 $ 7,966 (1)

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
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 to those disclosed in the 2023 Form 10-K and in the Forms 10-Q for the periods ended March 31, 2024 and June 30, 2024. 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 to its consolidated financial statements. 45Q Transaction Under the agreements entered into in connection with the 45Q Transaction, the Partnership’s subsidiary, CRNF, is obligated to meet certain minimum quantities of carbon oxide supply each year during the term of the agreement and is subject to fees of up to $15.0 million per year (reduced pro rata for partial years) to the unaffiliated third-party investors, subject to an overall $45.0 million cap, if these minimum quantities are not delivered. The Partnership issued a guarantee to the unaffiliated third-party investors and certain of their affiliates involved in the 45Q Transaction of the payment and performance obligations of CRNF and CVRP JV, which include the aforementioned fees. This guarantee has no impacts on the accounting records of the Partnership unless the parties fail to comply with the terms of the 45Q Transaction contracts.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	(12) Supplemental Cash Flow Information Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows: Nine Months Ended (in thousands) 2024 2023 Supplemental disclosures: Cash paid for interest $ 17,181 $ 17,123 Cash paid for income taxes, net of refunds 84 281 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 3,523 2,804 Noncash investing and financing activities: Change in capital expenditures included in accounts payable 477 4,353

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	(13) Related Party Transactions Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2024 and 2023 is summarized below: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Sales to related parties: (1) CVR Energy subsidiary $ 566 $ — $ 687 $ 4 CVRP JV 768 561 2,026 2,909 Expenses from related parties: (2) CVR Energy subsidiary 3,573 3,812 10,969 16,798 CVR Services 6,773 6,687 19,925 21,672 September 30, 2024 December 31, 2023 Accounts payable to affiliates (3) $ 4,680 $ 5,319 (1) Sales to related parties, included in Net sales in our condensed consolidated financial statements, consist of (a) sales of feedstocks and services under the Master Service Agreement with CRNF (the “Coffeyville MSA”) and (b) CO sales to CVRP JV and its subsidiaries. (2) Expenses from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our condensed consolidated financial statements, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services from CVR Services under the Corporate MSA. (3) Consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA. Distributions to CVR Partners’ Unitholders Distributions, if any, including the payment, amount, and timing thereof, and the Board’s distribution policy, including the definition of Available Cash for Distribution, are subject to change at the discretion of the Board. The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2024 and 2023 (amounts presented in table below may not add to totals presented due to rounding): Quarterly Distributions Paid (in thousands) Related Period Date Paid Quarterly Distributions Public Unitholders CVR Energy Total 2023 - 4th Quarter March 11, 2024 $ 1.68 $ 11,218 $ 6,539 $ 17,757 2024 - 1st Quarter May 20, 2024 1.92 12,821 7,472 20,293 2024 - 2nd Quarter August 19, 2024 1.90 12,688 7,395 20,082 Total 2024 quarterly distributions $ 5.50 $ 36,727 $ 21,406 $ 58,132 Quarterly Distributions Paid (in thousands) Related Period Date Paid Quarterly Distributions Public Unitholders CVR Energy Total 2022 - 4th Quarter March 13, 2023 $ 10.50 $ 70,115 $ 40,866 $ 110,981 2023 - 1st Quarter May 22, 2023 10.43 69,647 40,594 110,241 2023 - 2nd Quarter August 21, 2023 4.14 27,646 16,113 43,759 2023 - 3rd Quarter November 20, 2023 1.55 10,350 6,033 16,383 Total 2023 quarterly distributions $ 26.62 $ 177,759 $ 103,605 $ 281,364 For the third quarter of 2024, the Partnership, upon approval by the Board on October 28, 2024, declared a distribution of $1.19 per common unit, or $12.6 million, which is payable November 18, 2024 to unitholders of record as of November 8, 2024. Of this amount, CVR Energy will receive approximately $4.6 million, with the remaining amount payable to public unitholders.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income	$ 3,807	$ 26,219	$ 12,579	$ 731	$ 59,857	$ 101,870	$ 42,605	$ 162,458

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Subsequent Events	Subsequent Events The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership’s condensed consolidated financial statements or require disclosure in the notes to the condensed consolidated financial statements through the date of issuance of these condensed consolidated financial statements. Where applicable, the notes to these condensed consolidated financial statements have been updated to discuss all significant subsequent events which have occurred.
Basis of Presentation	The accompanying condensed consolidated financial statements, 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”), include the accounts of CVR Partners and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated. Certain notes and other information have been condensed or omitted from these condensed consolidated financial statements. Therefore, these condensed consolidated financial statements should be read in conjunction with the December 31, 2023 audited consolidated financial statements and notes thereto included in the 2023 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. The condensed consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. 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, 2024 or any other interim or annual period.
Recent Accounting Pronouncements - Accounting Standards Issued But Not Yet Implemented	Recent Accounting Pronouncements - Accounting Standards Issued But Not Yet Implemented In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures that reflect how operations and related tax risks, as well as how tax planning and operational opportunities, affect the tax rate and prospects for future cash flows. This standard is effective for the Partnership’s annual reporting beginning January 1, 2025 with early adoption permitted. While the Partnership does not expect adoption will have a material impact on its consolidated financial statements, it currently expects additional disclosures will be included for its annual and interim reporting periods beginning December 31, 2025. The Partnership does not intend to early adopt this ASU. In November 2023, FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures , which includes requirements for more robust disclosures about significant segment expenses and information used in assessing segment performance on an annual and interim basis. The guidance also requires that a public entity that has a single reportable segment provide all the disclosures required by the guidance and all existing segment disclosures under the FASB Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting . This standard is effective for the Partnership’s annual period beginning January 1, 2024 and interim periods beginning January 1, 2025 and should be applied retrospectively to all comparative periods. While the Partnership continues to evaluate the effects of adopting this new accounting guidance, it currently expects additional disclosures will be included for its annual and interim reporting periods beginning December 31, 2024.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Finished goods $ 20,111 $ 15,015 Raw materials 2,105 2,472 Parts, supplies and other 53,086 51,678 Total inventories $ 75,302 $ 69,165

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant, and Equipment	Property, plant, and equipment consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Machinery and equipment $ 1,457,492 $ 1,446,728 Buildings and improvements 18,193 18,193 Automotive equipment 16,119 16,208 Land and improvements 14,959 14,959 Construction in progress 23,740 19,075 Other 2,916 2,758 1,533,419 1,517,921 Less: Accumulated depreciation and amortization (818,432) (756,898) Total property, plant, and equipment, net $ 714,987 $ 761,023

Equity Method Investment (Table

Equity Method Investment (Tables)	9 Months Ended
	Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	The investment in CVRP JV is presented within Other long-term assets on our Condensed Consolidated Balance Sheets: (in thousands) CVRP JV Balance at December 31, 2023 $ 24,518 Cash contributions 3 Cash distributions (1) (2,781) Equity loss (1) Balance at March 31, 2024 21,739 Cash contributions 4 Cash distributions (757) Equity loss (3) Balance at June 30, 2024 20,983 Cash distributions (840) Equity loss (4) Balance at September 30, 2024 $ 20,139 (1) Includes a $2.2 million distribution to the Partnership for CVRP JV exceeding certain carbon oxide capture and sequestration milestones during 2023.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Right of Use Asset and Lease Liability Balances for Operating and Finance Leases	The following table summarizes the right-of-use (“ROU”) asset and lease liability balances for the Partnership’s operating leases at September 30, 2024 and December 31, 2023: (in thousands) September 30, 2024 December 31, 2023 ROU asset, net Railcars $ 13,675 $ 12,032 Real estate and other 1,871 2,007 Lease liability Railcars 13,597 12,032 Real estate and other 264 268
Schedule of Lease Expense, Terms, and Discount Rates	For the three and nine months ended September 30, 2024 and 2023, we recognized lease expense comprised of the following components: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Operating lease expense $ 1,450 $ 1,100 $ 4,026 $ 3,466 Short-term lease expense 684 1,031 2,186 2,300

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consisted of the following: (in thousands) September 30, 2024 December 31, 2023 Accrued interest $ 9,826 $ 1,404 Personnel accruals 9,234 8,404 Operating lease liabilities 3,830 3,176 Share-based compensation 2,466 1,195 Accrued taxes other than income taxes 2,113 1,825 Sales incentives 553 1,585 Other accrued expenses and liabilities 3,763 3,283 Total other current liabilities $ 31,785 $ 20,872

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt consists of the following: (in thousands) September 30, 2024 December 31, 2023 6.125% Senior Secured Notes, due June 2028 (1) $ 550,000 $ 550,000 Unamortized debt issuance costs (2,290) (2,692) Total long-term debt $ 547,710 $ 547,308 (1) The 6.125% Senior Secured Notes, due June 2028 had an estimated fair value of $537.9 million and $513.1 million as of September 30, 2024 and December 31, 2023, respectively. The fair value estimate is a Level 2 measurement, as defined by FASB ASC Topic 820, Fair Value Measurements , as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities. Credit Agreements (in thousands) Total Available Borrowing Capacity Amount Borrowed as of September 30, 2024 Outstanding Letters of Credit Available Capacity as of September 30, 2024 Maturity Date ABL Credit Facility $ 39,317 $ — $ — $ 39,317 September 26, 2028

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table presents the Partnership’s revenue, disaggregated by major products: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Ammonia $ 24,614 $ 22,471 $ 83,875 $ 116,002 UAN 76,735 86,310 241,080 354,425 Urea products 8,137 7,723 21,635 23,094 Net sales, exclusive of freight and other 109,486 116,504 346,590 493,521 Freight revenue (1) 11,321 9,909 26,914 31,755 Other revenue (2) 4,396 4,179 12,265 14,582 Total revenue $ 125,203 $ 130,592 $ 385,769 $ 539,858 (1) Freight revenue recognized by the Partnership represents the pass-through finished goods delivery costs incurred prior to customer acceptance and are reimbursed by customers. An offsetting expense for freight is included in Cost of materials and other. (2) Includes revenue from (i) nitric acid sales and (ii) carbon oxide sales, including sales made in connection with the 45Q Transaction and the noncash consideration received, which is recognized as the performance obligation associated with the CO Contract is satisfied over its term through April 2030. Revenue, if any, from the CO Contract is recognized over time based on carbon oxide volumes measured at delivery.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Share-Based Compensation Expense	A summary of compensation expense for the three and nine months ended September 30, 2024 and 2023 is presented below: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Phantom Unit Awards $ 447 $ 2,250 $ 2,105 $ 4,715 Other Awards (1) 267 1,580 1,311 3,251 Total share-based compensation expense $ 714 $ 3,830 $ 3,416 $ 7,966 (1)

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2024
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash flows Related to Interest, Leases, and Capital Expenditures Included in Accounts Payable	Cash flows related to interest, leases, and capital expenditures included in accounts payable are as follows: Nine Months Ended (in thousands) 2024 2023 Supplemental disclosures: Cash paid for interest $ 17,181 $ 17,123 Cash paid for income taxes, net of refunds 84 281 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 3,523 2,804 Noncash investing and financing activities: Change in capital expenditures included in accounts payable 477 4,353

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2024 and 2023 is summarized below: Three Months Ended Nine Months Ended (in thousands) 2024 2023 2024 2023 Sales to related parties: (1) CVR Energy subsidiary $ 566 $ — $ 687 $ 4 CVRP JV 768 561 2,026 2,909 Expenses from related parties: (2) CVR Energy subsidiary 3,573 3,812 10,969 16,798 CVR Services 6,773 6,687 19,925 21,672 September 30, 2024 December 31, 2023 Accounts payable to affiliates (3) $ 4,680 $ 5,319 (1) Sales to related parties, included in Net sales in our condensed consolidated financial statements, consist of (a) sales of feedstocks and services under the Master Service Agreement with CRNF (the “Coffeyville MSA”) and (b) CO sales to CVRP JV and its subsidiaries. (2) Expenses from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our condensed consolidated financial statements, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services from CVR Services under the Corporate MSA. (3) Consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA.
Schedule of Distributions Paid	The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2024 and 2023 (amounts presented in table below may not add to totals presented due to rounding): Quarterly Distributions Paid (in thousands) Related Period Date Paid Quarterly Distributions Public Unitholders CVR Energy Total 2023 - 4th Quarter March 11, 2024 $ 1.68 $ 11,218 $ 6,539 $ 17,757 2024 - 1st Quarter May 20, 2024 1.92 12,821 7,472 20,293 2024 - 2nd Quarter August 19, 2024 1.90 12,688 7,395 20,082 Total 2024 quarterly distributions $ 5.50 $ 36,727 $ 21,406 $ 58,132 Quarterly Distributions Paid (in thousands) Related Period Date Paid Quarterly Distributions Public Unitholders CVR Energy Total 2022 - 4th Quarter March 13, 2023 $ 10.50 $ 70,115 $ 40,866 $ 110,981 2023 - 1st Quarter May 22, 2023 10.43 69,647 40,594 110,241 2023 - 2nd Quarter August 21, 2023 4.14 27,646 16,113 43,759 2023 - 3rd Quarter November 20, 2023 1.55 10,350 6,033 16,383 Total 2023 quarterly distributions $ 26.62 $ 177,759 $ 103,605 $ 281,364

Organization and Nature of Bu_2

Organization and Nature of Business (Details)	9 Months Ended
	Sep. 30, 2024 manufacturing_facility
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities	2
Percentage of limited partner interest held by the public	63%
CVR Energy | IEP Energy LLC
Schedule of Partners' Capital [Line Items]
Aggregate ownership percentage	66%
CVR Partners | CVR Services
Schedule of Partners' Capital [Line Items]
Limited partner interest	37%
CVR Partners | CVR GP
Schedule of Partners' Capital [Line Items]
General partner interest	100%
Coffeyville, Kansas
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities	1
East Dubuque, Illinois
Schedule of Partners' Capital [Line Items]
Number of manufacturing facilities	1

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 20,111	$ 15,015
Raw materials	2,105	2,472
Parts, supplies and other	53,086	51,678
Total inventories	$ 75,302	$ 69,165

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Schedule of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 1,533,419	$ 1,517,921
Less: Accumulated depreciation and amortization	(818,432)	(756,898)
Total property, plant, and equipment, net	714,987	761,023
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	1,457,492	1,446,728
Buildings and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	18,193	18,193
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	16,119	16,208
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	14,959	14,959
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	23,740	19,075
Other
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,916	$ 2,758

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Initial depreciation and amortization expense	$ 24.5	$ 23.9	$ 63.3	$ 58.5
Additional depreciation expense	4.9		10.6
Interest costs capitalized	$ 0.2	$ 0.2	$ 0.7	$ 0.4

Equity Method Investment - Addi

Equity Method Investment - Additional Information (Details) - CVRP JV - USD ($) $ in Millions	Sep. 30, 2024	Jan. 31, 2023
Schedule of Equity Method Investments [Line Items]
Ownership percentage	50%
Equity method investment, fair value		$ 46

Equity Method Investment - Sche

Equity Method Investment - Schedule of Equity Method Investments (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Equity Method Investments [Roll Forward]
Cash distributions				$ (4,371)	$ (20,672)
CVRP JV
Equity Method Investments [Roll Forward]
Balance at beginning of period	$ 20,983	$ 21,739	$ 24,518	24,518
Cash contributions		4	3
Cash distributions	(840)	(757)	(2,781)
Equity loss	(4)	(3)	(1)
Balance at end of period	$ 20,139	$ 20,983	21,739	$ 20,139
Distribution for exceeding milestones			$ 2,200

Leases - Schedule of Right of U

Leases - Schedule of Right of Use Asset and Lease Liability Balances for Operating and Finance Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Railcars
Lessee, Operating Lease, Description [Abstract]
ROU asset, net	$ 13,675	$ 12,032
Lease liability	13,597	12,032
Real estate and other
Lessee, Operating Lease, Description [Abstract]
ROU asset, net	1,871	2,007
Lease liability	$ 264	$ 268

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease expense	$ 1,450	$ 1,100	$ 4,026	$ 3,466
Short-term lease expense	$ 684	$ 1,031	$ 2,186	$ 2,300

Leases - Additional Information

Leases - Additional Information (Details) $ in Millions	Sep. 30, 2024 USD ($)
Leases [Abstract]
Unrecorded unconditional purchase obligation	$ 21

Other Current Liabilities (Deta

Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued interest	$ 9,826	$ 1,404
Personnel accruals	$ 9,234	$ 8,404
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total other current liabilities	Total other current liabilities
Operating lease liabilities	$ 3,830	$ 3,176
Share-based compensation	2,466	1,195
Accrued taxes other than income taxes	2,113	1,825
Sales incentives	553	1,585
Other accrued expenses and liabilities	3,763	3,283
Total other current liabilities	$ 31,785	$ 20,872

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ (2,290)	$ (2,692)
Total long-term debt	547,710	547,308
6.125% Senior Secured Notes, due June 2028 | Level 2
Debt Instrument [Line Items]
Estimated fair value of total long-term debt outstanding	$ 537,900	513,100
Senior Notes | 6.125% Senior Secured Notes, due June 2028
Debt Instrument [Line Items]
Debt instrument, percentage rate	6.125%
6.125% Senior Secured Notes, due June 2028	$ 550,000	$ 550,000

Long-Term Debt - Schedule of Cr

Long-Term Debt - Schedule of Credit Facilities Outstanding (Details) - ABL Credit Agreement - Line of Credit - Revolving Credit Facility $ in Thousands	Sep. 30, 2024 USD ($)
Line of Credit Facility [Line Items]
Total Available Borrowing Capacity	$ 39,317
Amount Borrowed as of September 30, 2024	0
Outstanding Letters of Credit	0
Available Capacity as of September 30, 2024	$ 39,317

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Net sales	$ 125,203	$ 130,592	$ 385,769	$ 539,858
Net sales, exclusive of freight and other
Disaggregation of Revenue [Line Items]
Net sales	109,486	116,504	346,590	493,521
Ammonia
Disaggregation of Revenue [Line Items]
Net sales	24,614	22,471	83,875	116,002
UAN
Disaggregation of Revenue [Line Items]
Net sales	76,735	86,310	241,080	354,425
Urea products
Disaggregation of Revenue [Line Items]
Net sales	8,137	7,723	21,635	23,094
Freight revenue
Disaggregation of Revenue [Line Items]
Net sales	11,321	9,909	26,914	31,755
Other revenue
Disaggregation of Revenue [Line Items]
Net sales	$ 4,396	$ 4,179	$ 12,265	$ 14,582

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) $ in Millions	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 8.6
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	3 months
Remaining performance obligation	$ 0.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	1 year
Remaining performance obligation	$ 4.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	1 year
Remaining performance obligation	$ 3.2

Revenue - Contract Balances (De

Revenue - Contract Balances (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue recognized	$ 14.1	$ 46.4

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation
Total share-based compensation expense	$ 714	$ 3,830	$ 3,416	$ 7,966
Phantom Unit Awards
Share-Based Compensation
Total share-based compensation expense	447	2,250	2,105	4,715
Other Awards
Share-Based Compensation
Total share-based compensation expense	$ 267	$ 1,580	$ 1,311	$ 3,251

Commitments and Contingencies (

Commitments and Contingencies (Details) - CVR-CapturePoint Parent, LLC (CVRP JV) - Collaborative Arrangement, Transaction with Party to Collaborative Arrangement and Third Party - CRNF $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Supply Commitment [Line Items]
Collaborative arrangement, fee threshold per year	$ 15
Fees threshold cap	$ 45

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Supplemental disclosures:
Cash paid for interest	$ 17,181	$ 17,123
Cash paid for income taxes, net of refunds	84	281
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,523	2,804
Noncash investing and financing activities:
Change in capital expenditures included in accounts payable	$ 477	$ 4,353

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
CVR Energy subsidiary
Related Party Transaction [Line Items]
Expenses from related parties	$ 3,573	$ 3,812	$ 10,969	$ 16,798
CVR Services
Related Party Transaction [Line Items]
Expenses from related parties	6,773	6,687	19,925	21,672
Related Party
Related Party Transaction [Line Items]
Due to related parties	4,680		4,680		$ 5,319
Related Party | CVR Energy subsidiary
Related Party Transaction [Line Items]
Net sales	566	0	687	4
Related Party | CVRP JV
Related Party Transaction [Line Items]
Net sales	$ 768	$ 561	$ 2,026	$ 2,909

Related Party Transactions - _2

Related Party Transactions - Schedule of Distributions Paid (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended							9 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Quarterly distributions per common unit (in dollars per unit)	$ 1.90	$ 1.92	$ 1.68	$ 1.55	$ 4.14	$ 10.43	$ 10.50	$ 5.50	$ 26.62
Quarterly distributions paid	$ 20,082	$ 20,293	$ 17,757	$ 16,383	$ 43,759	$ 110,241	$ 110,981	$ 58,132	$ 281,364
CVR Energy
Related Party Transaction [Line Items]
Quarterly distributions paid	7,395	7,472	6,539	6,033	16,113	40,594	40,866	21,406	103,605
Public Unitholders
Related Party Transaction [Line Items]
Quarterly distributions paid	$ 12,688	$ 12,821	$ 11,218	$ 10,350	$ 27,646	$ 69,647	$ 70,115	$ 36,727	$ 177,759

Related Party Transactions - Di

Related Party Transactions - Distributions (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Millions	Nov. 18, 2024	Oct. 28, 2024
Related Party Transaction [Line Items]
Distributions declared per common unit (in dollars per unit)		$ 1.19
Distribution declared		$ 12.6
CVR Energy | Forecast
Related Party Transaction [Line Items]
Proceeds from distribution	$ 4.6