East Dubuque Nitrogen Partners (RNF) 10-Q 10 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 31, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Trading Symbol	RNF
Entity Registrant Name	Rentech Nitrogen Partners, L.P.
Entity Central Index Key	1,525,998
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		38,927,609

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets
Cash	$ 38,501	$ 28,028
Accounts receivable	14,348	16,714
Inventories	34,742	27,736
Prepaid expenses and other current assets	6,488	4,942
Other receivables	213	357
Total current assets	94,292	77,777
Property, plant and equipment, net	213,255	259,011
Construction in progress	12,726	47,758
Other assets
Intangible assets		21,114
Debt issuance costs	7,621	8,315
Other assets	151	341
Total other assets	7,772	29,770
Total assets	328,045	414,316
Current liabilities
Accounts payable	12,705	14,846
Payable to general partner	6,887	3,035
Accrued liabilities	13,773	14,203
Deferred revenue	12,615	26,700
Accrued interest	4,569	4,494
Total current liabilities	50,549	63,278
Long-term liabilities
Debt	344,000	335,000
Asset retirement obligation	4,345	4,194
Other	2,619	2,953
Total long-term liabilities	350,964	342,147
Total liabilities	$ 401,513	$ 405,425
Commitments and contingencies (Note 8)
Partners' capital (deficit)
Common unitholders: 38,928 and 38,913 units issued and outstanding at June 30, 2015 and December 31, 2014, respectively	$ (73,481)	$ 8,886
Accumulated other comprehensive income	13	5
Total partners' capital (deficit)	(73,468)	8,891
Total liabilities and partners' capital (deficit)	$ 328,045	$ 414,316

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - shares shares in Thousands	Jun. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Common unitholders, units issued	38,928	38,913
Common unitholders, units outstanding	38,928	38,913

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenues	$ 109,853	$ 113,609	$ 179,027	$ 169,889
Cost of sales	65,127	85,390	115,518	127,906
Gross profit	44,726	28,219	63,509	41,983
Operating expenses
Selling, general and administrative expense	4,166	4,504	8,502	9,782
Depreciation and amortization	424	375	853	708
Pasadena asset impairment	101,772		101,772
Pasadena goodwill impairment		27,202		27,202
Other expense	431	228	427	222
Total operating expenses	106,793	32,309	111,554	37,914
Operating income (loss)	(62,067)	(4,090)	(48,045)	4,069
Other expense, net
Interest expense	(5,546)	(4,809)	(10,574)	(9,813)
Other income, net	1,411		1,408
Total other expenses, net	(4,135)	(4,809)	(9,166)	(9,813)
Loss before income taxes	(66,202)	(8,899)	(57,211)	(5,744)
Income tax expense	9	25	47	55
Net loss	$ (66,211)	$ (8,924)	$ (57,258)	$ (5,799)
Net loss per common unit allocated to common unitholders - Basic	$ (1.70)	$ (0.23)	$ (1.47)	$ (0.15)
Net loss per common unit allocated to common unitholders - Diluted	$ (1.70)	$ (0.23)	$ (1.47)	$ (0.15)
Weighted-average units used to compute net loss per common unit:
Basic	38,915	38,891	38,914	38,890
Diluted	38,915	38,891	38,914	38,890

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (66,211)	$ (8,924)	$ (57,258)	$ (5,799)
Other comprehensive income (loss), net of tax:
Pension and postretirement plan adjustments	4	(13)	8	(25)
Other comprehensive income (loss)	4	(13)	8	(25)
Comprehensive loss	$ (66,207)	$ (8,937)	$ (57,250)	$ (5,824)

Consolidated Statements of Part

Consolidated Statements of Partners' Capital (Deficit) (Unaudited) - 6 months ended Jun. 30, 2015 - USD ($) shares in Thousands, $ in Thousands	Total	Affiliated Entity [Member]	Non-Affiliated Entity [Member]	Common Stock [Member]	Common Stock [Member]Affiliated Entity [Member]	Common Stock [Member]Non-Affiliated Entity [Member]	Accumulated Other Comprehensive Income [Member]
Beginning Balance at Dec. 31, 2014	$ 8,891			$ 8,886			$ 5
Beginning Balance, Units at Dec. 31, 2014				38,913
Common units, Units				15
Distributions to common unitholders	(25,822)	$ (15,345)	$ (10,477)		$ (15,345)	$ (10,477)
Unit-based compensation expense	713			$ 713
Net loss	(57,258)			(57,258)
Other comprehensive income	8						8
Ending Balance at Jun. 30, 2015	$ (73,468)			$ (73,481)			$ 13
Ending Balance, Units at Jun. 30, 2015				38,928

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities
Net loss	$ (57,258)	$ (5,799)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	13,097	10,933
Pasadena asset impairment	101,772
Pasadena goodwill impairment		27,202
Gain on sale of easement	(1,425)
Utilization of spare parts	1,790	3,200
Write-down of inventory	1,035	2,761
Non-cash interest expense	639	515
Unit-based compensation	713	875
Unrealized (gain) loss on natural gas derivatives	(4,236)	529
Other	585	219
Changes in operating assets and liabilities:
Accounts receivable	2,366	(5,970)
Inventories	(6,982)	(3,917)
Prepaid expenses and other current assets	(1,520)	(1,852)
Other receivables	144	1,486
Other assets	485	(1,351)
Accounts payable	(1,321)	2,637
Accrued liabilities, accrued payroll and other	6,104	(2,702)
Deferred revenue	(14,085)	(1,766)
Accrued interest	64	552
Net cash provided by operating activities	41,967	27,552
Cash flows from investing activities
Capital expenditures	(16,359)	(35,787)
Proceeds from easement	1,425
Receipt from Insurance	257
Other items	5	(625)
Net cash used in investing activities	(14,672)	(36,412)
Cash flows from financing activities
Proceeds from credit facilities	9,000
Other		(19)
Net cash used in financing activities	(16,822)	(5,100)
Increase (decrease) in cash	10,473	(13,960)
Cash, beginning of period	28,028	34,060
Cash, end of period	38,501	20,100
Purchase of property, plant, equipment and construction in progress in accounts payable and accrued liabilities	5,830	5,502
Affiliates [Member]
Cash flows from financing activities
Distribution to common unitholders	(15,345)	(3,023)
Non Affiliates [Member]
Cash flows from financing activities
Distribution to common unitholders	$ (10,477)	$ (2,058)

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Note 1 — Basis of Presentation The accompanying unaudited consolidated financial statements of Rentech Nitrogen Partners, L.P. (the “Partnership”) and its consolidated subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in compliance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Neither authority requires all of the information and footnotes required by GAAP for complete financial statements. Accordingly, the accompanying financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair statement of the Partnership’s financial position as of June 30, 2015, and the results of operations and cash flows for the periods presented. The accompanying consolidated financial statements include the accounts of the Partnership and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Operating results for the three and six months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 or any other reporting period. The information included in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2015 (the “Annual Report”). The Partnership’s assets consist primarily of all of the equity interests, directly or indirectly held by it, of Rentech Nitrogen, LLC (“RNLLC”), which owns a fertilizer facility in East Dubuque, Illinois (the “East Dubuque Facility”), and Rentech Nitrogen Pasadena, LLC (“RNPLLC”), which owns a fertilizer facility in Pasadena, Texas (the “Pasadena Facility”). The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	Note 2 — Recent Accounting Pronouncements In April 2014, the Financial Accounting Standards Board (the “FASB”) issued guidance that provides a narrower definition of discontinued operations than under previous guidance. It requires that only disposals of components of an entity (or groups of components) that represent a strategic shift that has or will have a major effect on the reporting entity’s operations are to be reported in the financial statements as discontinued operations. It also provides guidance on the financial statement presentations and disclosures of discontinued operations. This guidance is effective prospectively for disposals (or classifications of held-for-sale) of components of an entity that occur in annual or interim periods beginning after December 15, 2014. The impact of this guidance is dependent on whether or not future disposals occur. In May 2014, the FASB issued guidance that will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets. In July 2015, the FASB approved a one-year deferral of the effective date making the guidance effective for interim and annual reporting periods beginning after December 15, 2017. In addition, the FASB will continue to permit entities to early adopt the guidance for annual periods beginning on or after December 15, 2016. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In June 2014, the FASB issued guidance on accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In August 2014, the FASB issued guidance on presentation of financial statements – going concern, which applies to all companies. It requires management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. This guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In January 2015, the FASB issued guidance that eliminates the concept of extraordinary items. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In April 2015, the FASB issued guidance, which would require that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In April 2015, the FASB issued guidance that will help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures.

Fair Value

Fair Value	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value	Note 3 — Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants and is classified in one of the following three categories: · Level 1 — Consists of unadjusted quoted prices in active markets for identical assets or liabilities that the Partnership has the ability to access as of the reporting date. · Level 2 — Consists of inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 — Consists of unobservable inputs for assets or liabilities whose fair value is estimated based on internally developed models or methodologies using inputs that are generally less readily observable and supported by little, if any, market activity at the measurement date. Unobservable inputs are developed based on the best available information and subject to cost-benefit constraints. Fair values of cash, receivables, deposits, other current assets, accounts payable, accrued liabilities and other current liabilities were assumed to approximate carrying value since they are short term and can be settled on demand. The following table presents the fair value and carrying value of the Partnership’s borrowings as of June 30, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Notes $ 313,200 $ — $ — $ 320,000 GE Credit Agreement — 24,000 — 24,000 The following table presents the fair value and carrying value of the Partnership’s borrowings as of December 31, 2014. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Notes $ 310,202 $ — $ — $ 320,000 GE Credit Agreement — 15,000 — 15,000 Notes The $320.0 million of 6.5% second lien senior secured notes due 2021 (the “Notes”) are deemed to be Level 1 financial instruments because there is an active market for such debt. The fair value of such debt was determined based on market prices. GE Credit Agreement The credit agreement with General Electric Capital Corporation (the “GE Credit Agreement”) is deemed to be a Level 2 financial instrument because the measurement is based on observable market data. It is concluded that the carrying value of the GE Credit Agreement approximates the fair value of such loan as of June 30, 2015 and December 31, 2014 based on its floating interest rate and the Company’s assessment that the fixed-rate margin is still at market. The levels within the fair value hierarchy at which the Partnership’s financial instruments have been evaluated have not changed for any of the Partnership’s financial instruments during the three and six months ended June 30, 2015 and 2014.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Jun. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Instruments	Note 4 — Derivative Instruments Accounting guidance establishes accounting and reporting requirements for derivative instruments and hedging activities. This guidance requires recognition of all derivative instruments as assets or liabilities on the Partnership’s consolidated balance sheets and measurement of those instruments at fair value. The accounting treatment of changes in fair value is dependent upon whether or not a derivative instrument is designated as a hedge and if so, the type of hedge. The Partnership currently does not designate any of its derivatives as hedges for financial accounting purposes. Gains and losses on derivative instruments not designated as hedges are currently included in earnings and reported under cash flows from operating activities. Forward Natural Gas Contracts The Partnership uses commodity-based derivatives to minimize its exposure to the fluctuations in natural gas prices. The Partnership recognizes the unrealized gains or losses related to the commodity-based derivative instruments in its consolidated financial statements. The Partnership does not have any master netting agreements or collateral relating to these derivatives. Our East Dubuque Facility enters into forward natural gas purchase contracts to reduce its exposure to the fluctuations in natural gas prices. The forward natural gas contracts are deemed to be Level 2 financial instruments because the measurement is based on observable market data. The fair value of such contracts had been determined based on market prices. Gain or loss associated with forward natural gas contracts is recorded in cost of sales on the consolidated statements of operations. The amount of unrealized gain recorded was $1.7 million and $4.2 million for the three and six months ended June 30, 2015, respectively. For the three and six months ended June 30, 2014, the amount of unrealized loss recorded was $0.5 million. These forward natural gas contracts are recorded either in prepaid expenses and other current assets or in accrued liabilities on the consolidated balance sheets. As of June 30, 2015 December 31, 2014 Current Assets Current Liabilities Current Liabilities (in thousands) Forward natural gas contracts: Gross amounts recognized $ 397 $ (116 ) $ (3,955 ) Gross amounts offset in consolidated balance sheets — — — Net amounts presented in the consolidated balance sheets $ 397 $ (116 ) $ (3,955 ) The following table presents the financial instruments that were accounted for at fair value by level as of June 30, 2015 and December 31, 2014. Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - June 30, 2015 $ — $ 281 $ — Forward natural gas contracts - December 31, 2014 $ — $ (3,955 ) $ —

Inventories

Inventories	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Note 5 — Inventories Inventories consisted of the following: As of June 30, 2015 December 31, 2014 (in thousands) Finished goods $ 31,258 $ 24,097 Raw materials 3,265 3,493 Other 219 146 Total inventory $ 34,742 $ 27,736 During the three and six months ended June 30, 2015, the Partnership wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $1.0 million to net realizable value. During the three and six months ended June 30, 2014, the Partnership wrote down the value of the Pasadena Facility’s ammonium sulfate inventory by $2.8 million to net realizable value. The various write-downs were reflected in cost of goods sold for the applicable periods.

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2015
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Note 6 — Property, Plant and Equipment Property, plant and equipment consisted of the following: As of June 30, 2015 December 31, 2014 (in thousands) Land and land improvements $ 10,066 $ 23,184 Buildings and building improvements 17,897 29,747 Machinery and equipment 267,251 290,140 Furniture, fixtures and office equipment 181 316 Computer equipment and computer software 3,162 3,312 Vehicles 181 186 Other 569 1,476 299,307 348,361 Less: Accumulated depreciation (86,052 ) (89,350 ) Total property, plant and equipment, net $ 213,255 $ 259,011 After the Partnership launched and pursued its process to evaluate strategic alternatives, management determined in the second quarter of 2015, it was more likely than not that the Pasadena Facility would be sold or otherwise disposed of before the end of its previously estimated economic useful life. Although it is more likely than not the Pasadena Facility will be sold, held-for-sale accounting criteria has not been met as management does not have the authority and has not committed to a plan of sale. Because the Pasadena Facility will more likely than not be sold or otherwise disposed of before the end of its previously estimated useful life the Company performed an impairment test. Based on the results of the impairment test, management concluded the Pasadena Facility’s carrying value was no longer recoverable and wrote the associated assets down by $101.8 million to their estimated fair values. The impairment reduced property, plant and equipment by $81.3 million and intangible assets, consisting of technology acquired in the acquisition of the Pasadena Facility, by $20.5 million. Fair value was based on probability weighting various cash flow scenarios using Level 3 inputs under the applicable accounting guidance. The cash flow scenarios were based on market participant assumptions and indications of value from potential buyers of the Pasadena Facility. Because of changing market conditions, it is reasonably possible that the cash flows ultimately received upon sale could change significantly from our estimate of fair value. There is also no guarantee that the Partnership will ultimately commit to or be able to sell the Pasadena Facility. During the three months ended June 30, 2015, the Partnership received a one-time easement payment of $1.4 million to allow an adjacent property owner to construct some pipelines under the Pasadena Facility. The construction in progress balance at June 30, 2015 was $12.7 million, which includes $0.2 million of capitalized interest costs. The construction in progress balance represents primarily the costs associated with the ammonia synthesis converter project. The construction in progress balance at December 31, 2014 was $47.8 million, which includes $1.7 million of capitalized interest costs, and represents primarily the costs associated with the power generation project.

Debt

Debt	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt	Note 7 — Debt The Partnership’s debt obligations at June 30, 2015 consist of $320.0 million of Notes and $24.0 million in outstanding advances under the GE Credit Agreement. The Partnership’s debt obligations at December 31, 2014 consist of $320.0 million of Notes and $15.0 million in outstanding advances under the GE Credit Agreement. Debt premium, discount and issuance expenses incurred in connection with financing are deferred and amortized on a straight-line basis. As of June 30, 2015, the Partnership was in compliance with its covenants under the Notes and the GE Credit Agreement.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 — Commitments and Contingencies Natural Gas Forward Purchase Contracts The Partnership’s policy and practice are to enter into fixed-price forward purchase contracts for natural gas in conjunction with contracted nitrogen fertilizer product sales in order to substantially fix gross margin on those product sales contracts. The Partnership may also enter into a limited amount of additional fixed-price forward purchase contracts for natural gas in order to reduce monthly and seasonal natural gas price volatility. The Partnership occasionally enters into index-price contracts for the purchase of natural gas. The Partnership has entered into multiple natural gas forward purchase contracts for various delivery dates through December 31, 2015. Commitments for natural gas purchases consist of the following: As of June 30, 2015 December 31, 2014 (in thousands, except weighted average rate) MMBtus under fixed-price contracts 3,530 3,188 MMBtus under index-price contracts 450 540 Total MMBtus under contracts 3,980 3,728 Commitments to purchase natural gas $ 11,526 $ 15,568 Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract $ 2.90 $ 4.18 During July 2015, the Partnership entered into additional fixed-quantity forward purchase contracts at indexed prices for various delivery dates through July 31, 2015. The total MMBtus associated with these additional forward purchase contracts are 0.1 million and the total amount of the purchase commitments is $0.3 million, resulting in a weighted average rate per MMBtu of $2.86 in these new commitments. The Partnership is required to make additional prepayments under these forward purchase contracts in the event that market prices fall below the purchase prices in the contracts. Litigation The Partnership is party to litigation from time to time in the normal course of business. The Partnership accrues liabilities related to litigation only when it concludes that it is probable that it will incur costs related to such litigation, and can reasonably estimate the amount of such costs. In cases where the Partnership determines that it is not probable, but reasonably possible that it has a material obligation, it discloses such obligations and the possible loss or range of loss, if such estimate can be made. The outcome of the Partnership’s current material litigation matters is not estimable or probable. The Partnership maintains insurance to cover certain actions and believes that resolution of its current litigation matters will not have a material adverse effect on the Partnership’s financial statements. Regulation The Partnership’s business is subject to extensive and frequently changing federal, state and local, environmental, health and safety regulations governing a wide range of matters, including the emission of air pollutants, the release of hazardous substances into the environment, the treatment and discharge of waste water and the storage, handling, use and transportation of the Partnership’s fertilizer products, raw materials, and other substances that are part of our operations. These laws include the Clean Air Act (the “CAA”), the federal Water Pollution Control Act, the Resource Conservation and Recovery Act, the Comprehensive Environmental Response, Compensation and Liability Act, the Toxic Substances Control Act, and various other federal, state and local laws and regulations. The laws and regulations to which the Partnership is subject are complex, change frequently and have tended to become more stringent over time. The ultimate impact on the Partnership’s business of complying with existing laws and regulations is not always clearly known or determinable due in part to the fact that the Partnership’s operations may change over time and certain implementing regulations for laws, such as the CAA, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs. The Partnership entered into a settlement agreement with the Illinois Environmental Protection Agency in August 2013 requiring it to connect a device at the East Dubuque Facility to an ammonia safety flare by December 1, 2015. The Partnership estimates the cost of the project required by the settlement agreement as being $0.4 million. The Partnership negotiated a settlement agreement with Region 6 of the Environmental Protection Agency relating to an ammonia release that occurred at the Pasadena Facility on April 20, 2014. The penalty required by the settlement agreement was $0.1 million. Loss Contingencies Abeinsa Abener Teyma General Partnership (“Abeinsa”), the engineering, procurement and construction (“EPC”) contractor for the power generation facility at the Pasadena Facility, submitted to RNPLLC in March 2015 approximately $10.0 million of change orders for approval and payment. Under the terms of the EPC contract between RNPLLC and Abeinsa (the “EPC Contract”), RNPLLC must agree to any change order for it to be effective. RNPLLC has contested the validity of these change orders and presented its own change orders and claims for damages under the EPC Contract to Abeinsa. The parties are involved in the contractual dispute resolution process as to how to resolve the disputed change orders and other outstanding claims related to the construction of the power generation facility. The Company is unable at this time to estimate any potential liability from this contingency.

Partners' Capital and Partnersh

Partners' Capital and Partnership Distributions	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Partners' Capital and Partnership Distributions	Note 9 — Partners’ Capital and Partnership Distributions The Partnership’s policy is to distribute to its unitholders all of the cash available for distribution that it generates each quarter, subject to a determination by the board of directors (the “Board”) of the Partnership’s general partner (the “General Partner”) that the Partnership’s projected liquidity is adequate to provide for its forecasted operating and working capital needs. Cash available for distribution for each quarter will be determined by the Board of the General Partner following the end of each quarter. The Partnership expects that cash available for distribution for each quarter will generally be calculated as the cash it generates during the quarter, less cash needed for maintenance capital expenditures not funded by capital proceeds, debt service and other contractual obligations, and any increases in cash reserves for future operating or capital needs that the Board of the General Partner deems necessary or appropriate. Increases or decreases in such reserves may be determined at any time by the Board of the General Partner as it considers, among other things, the cash flows or cash needs expected in approaching periods. The Partnership does not intend to maintain excess distribution coverage for the purpose of maintaining stability or growth in its quarterly distribution, nor does it intend to incur debt to pay quarterly distributions. The Partnership has no legal obligation to pay distributions. Distributions are not required by the Partnership’s partnership agreement and the Partnership’s distribution policy is subject to change at any time at the discretion of the Board of the General Partner. Any distributions made by the Partnership to its unitholders will be done on a pro rata basis. At June 30, 2015, the Partnership had outstanding 206,842 unit-settled phantom units. Each phantom unit entitles the holder to payments in amounts equal to the amounts of any distributions made to an outstanding unit by the Partnership. Payments to outstanding phantom units are not subtracted from operating cash flow in the calculation of cash available for distribution, but the payments made to phantom unitholders are recorded as distributions for accounting purposes. For information on the announcement of cash distributions refer to “Note 14 — Subsequent Events — Distributions”. The following is a summary of cash distributions paid to common unitholders and holders of phantom units during the six months ended June 30, 2015 for the respective quarter to which the distributions relate: December 31, 2014 March 31, 2015 Total Cash Distributions Paid in 2015 (in thousands, except for per unit amounts) Distribution to common unitholders - affiliates $ 6,975 $ 8,370 $ 15,345 Distribution to common unitholders - non-affiliates 4,763 5,714 10,477 Total amount paid $ 11,738 $ 14,084 $ 25,822 Per common unit $ 0.30 $ 0.36 $ 0.66 Common and phantom units outstanding 39,127 39,121

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 — Income Taxes The Partnership and its subsidiaries are not directly subject to federal and state income taxes. Instead, their taxable income or loss is allocated to their individual partners or members. However, the Partnership and its subsidiaries are subject to an Illinois replacement tax, Texas margin tax and California annual minimum franchise tax. For the three months ended June 30, 2015, Illinois replacement tax benefit of $(14,000) and Texas margin tax of $23,000 were recorded. For the six months ended June 30, 2015, Texas margin tax of $47,000 was recorded. For the three months ended June 30, 2014, Illinois replacement tax benefit of $2,000 and Texas margin tax expense of $27,000 were recorded. For the six months ended June 30, 2014, Illinois replacement tax expense of $1,000 and Texas margin tax expense of $54,000 were recorded.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Information	Note 11 — Segment Information The Partnership operates in two business segments, as described below: · East Dubuque – The operations of the East Dubuque Facility, which produces primarily ammonia and urea ammonium nitrate solution (“UAN”). · Pasadena – The operations of the Pasadena Facility, which produces primarily ammonium sulfate. The Partnership’s reportable operating segments have been determined in accordance with the Partnership’s internal management structure, which is organized based on operating activities. The Partnership evaluates performance based upon several factors, of which the primary financial measure is segment-operating income (loss). For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 (in thousands) Revenues East Dubuque $ 72,060 $ 73,943 $ 108,812 $ 102,434 Pasadena 37,793 39,666 70,215 67,455 Total revenues $ 109,853 $ 113,609 $ 179,027 $ 169,889 Gross profit (loss) East Dubuque $ 42,680 $ 32,952 $ 60,121 $ 45,350 Pasadena 2,046 (4,733 ) 3,388 (3,367 ) Total gross profit $ 44,726 $ 28,219 $ 63,509 $ 41,983 Selling, general and administrative expenses East Dubuque $ 1,000 $ 1,088 $ 2,346 $ 2,221 Pasadena 844 1,247 1,640 3,076 Total segment selling, general and administrative expenses $ 1,844 $ 2,335 $ 3,986 $ 5,297 Depreciation and amortization East Dubuque $ 65 $ 38 $ 134 $ 75 Pasadena 359 337 719 633 Total segment depreciation and amortization recorded in operating expenses 424 375 853 708 East Dubuque 5,319 5,117 8,558 7,322 Pasadena 2,211 2,137 3,686 2,903 Total depreciation and amortization recorded in cost of sales 7,530 7,254 12,244 10,225 Total segment depreciation and amortization $ 7,954 $ 7,629 $ 13,097 $ 10,933 Other operating expenses East Dubuque $ 431 $ 228 $ 427 $ 222 Pasadena 101,772 27,202 101,772 27,202 Total segment other operating expenses $ 102,203 $ 27,430 $ 102,199 $ 27,424 Operating income (loss) East Dubuque $ 41,184 $ 31,598 $ 57,214 $ 42,832 Pasadena (100,929 ) (33,519 ) (100,743 ) (34,278 ) Total segment operating income (loss) $ (59,745 ) $ (1,921 ) $ (43,529 ) $ 8,554 Interest expense East Dubuque $ 17 $ 22 $ 36 $ 44 Pasadena — — — — Total segment interest expense $ 17 $ 22 $ 36 $ 44 Net income (loss) East Dubuque $ 41,197 $ 31,578 $ 57,219 $ 42,787 Pasadena (99,526 ) (33,546 ) (99,363 ) (34,332 ) Total segment net income (loss) $ (58,329 ) $ (1,968 ) $ (42,144 ) $ 8,455 Reconciliation of segment net income (loss) to consolidated net loss: Segment net income (loss) $ (58,329 ) $ (1,968 ) $ (42,144 ) $ 8,455 Partnership and unallocated expenses recorded as selling, general and administrative expenses (2,322 ) (2,169 ) (4,516 ) (4,485 ) Partnership and unallocated expenses recorded as other expense (31 ) — (60 ) — Unallocated interest expense (5,529 ) (4,787 ) (10,538 ) (9,769 ) Consolidated net loss $ (66,211 ) $ (8,924 ) $ (57,258 ) $ (5,799 ) As of June 30, 2015 December 2014 (in thousands) Total assets East Dubuque $ 189,424 $ 186,508 Pasadena 105,997 193,737 Total segment assets $ 295,421 $ 380,245 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 295,421 $ 380,245 Partnership and other 32,624 34,071 Consolidated total assets $ 328,045 $ 414,316 For 2015 2014 (in thousands) Capital expenditures East Dubuque $ 12,182 $ 10,985 Pasadena 4,177 24,802 Partnership and other — — Total capital expenditures $ 16,359 $ 35,787

Net Loss Per Common Unit

Net Loss Per Common Unit	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net Loss Per Common Unit	Note 12 — Net Loss Per Common Unit The Partnership’s net loss is allocated wholly to the common unitholders since the General Partner has a non-economic interest. Basic loss per common unit allocated to common unitholders is calculated by dividing net loss allocated to common unitholders by the weighted average number of common units outstanding for the period. Diluted net loss per common unit allocated to common unitholders is calculated by dividing net loss allocated to common unitholders by the weighted average number of common units outstanding plus the dilutive effect, calculated using the “treasury stock” method for the unvested phantom units. Phantom units are settled for common units upon vesting and are issued in tandem with distribution rights during the vesting period. The following table sets forth the computation of basic and diluted net loss per common unit: For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 (in thousands, except for per unit data) Numerator: Net loss $ (66,211 ) $ (8,924 ) $ (57,258 ) $ (5,799 ) Less: Income allocated to unvested units 75 15 140 25 Net loss allocated to common unitholders $ (66,286 ) $ (8,939 ) $ (57,398 ) $ (5,824 ) Denominator: Weighted average common units outstanding 38,915 38,891 38,914 38,890 Effect of dilutive units: Phantom units — — — — Diluted units outstanding 38,915 38,891 38,914 38,890 Basic net loss per common unit $ (1.70 ) $ (0.23 ) $ (1.47 ) $ (0.15 ) Diluted net loss per common unit $ (1.70 ) $ (0.23 ) $ (1.47 ) $ (0.15 ) For the three and six months ended June 30, 2015, 207,000 phantom units were excluded from the calculation of diluted net loss per common unit because their inclusion would have been anti-dilutive. For the three and six months ended June 30, 2014, 187,000 phantom units were excluded from the calculation of diluted net loss per common unit because their inclusion would have been anti-dilutive.

Related Parties

Related Parties	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Parties	Note 13 — Related Parties The Partnership, the General Partner and Rentech, Inc. (“Rentech”) have entered into a services agreement, pursuant to which the Partnership and the General Partner obtain certain management and other services from Rentech. Under the services agreement, the Partnership, its subsidiaries and the General Partner are obligated to reimburse Rentech for (i) all costs, excluding share-based compensation, incurred by Rentech or its affiliates in connection with the employment of its employees who are seconded to the Partnership and who provide the Partnership services under the agreement on a full-time basis; (ii) a prorated share of costs, excluding share-based compensation, incurred by Rentech or its affiliates in connection with the employment of its employees, excluding seconded personnel, who provide the Partnership services under the agreement on a part-time basis, with such prorated share determined by Rentech on a commercially reasonable basis, based on the estimated percent of total working time that such personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, in accordance with the agreement, including office costs, services by outside vendors, other general and administrative costs; and (iv) any taxes (other than income taxes, gross receipt taxes and similar taxes) incurred by Rentech or its affiliates for the services provided under the agreement. In accordance with the services agreement, Rentech billed the Partnership $5.2 million for the three months ended June 30, 2015, and $1.6 million for the same period in the prior year. Rentech billed the Partnership $7.1 million for the six months ended June 30, 2015, and $4.2 million for the same period in the prior year. In 2015, a vendor was billing directly to Rentech, instead of the Partnership.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 14 — Subsequent Events Distributions The Partnership declared a cash distribution to its common unitholders for the second quarter of 2015 of $1.00 per unit, which will result in total distributions in the amount of $39.1 million, including payments to phantom unitholders. The cash distribution will be paid on August 28, 2015 to unitholders of record at the close of business on August 21, 2015. Proposed Merger On August 9, 2015, the Partnership entered into an Agreement and Plan of Merger (the “Merger Agreement”) under which the Partnership and the General Partner will merge with affiliates of CVR Partners, L.P. (“CVR Partners”), and the Partnership will cease to be a public company and will become a wholly-owned subsidiary of CVR Partners (the “Merger”). Upon closing of the Merger, each outstanding unit of the Partnership will be exchanged for 1.04 common units of CVR Partners and $2.57 in cash. The Merger Agreement contemplates that the Partnership will either sell its Pasadena Facility to a third party or spin-out ownership of the Pasadena Facility to the Partnership unitholders prior to the closing of the Merger. The merger consideration therefore does not include any consideration attributable to the Pasadena Facility. Consummation of the Merger is subject to certain conditions, including approval from our unitholders, the effectiveness of a registration statement on Form S-4 relating to the unit component of the merger consideration and the expiration or termination of any waiting periods under applicable antitrust and competition laws. The Merger Agreement includes customary termination provisions, including a provision allowing RNP to terminate the Merger Agreement to enter into a “superior proposal” upon payment of a termination fee. Rentech, Inc. has agreed, subject to certain terms and conditions, to vote its approximately 60% stake in the Partnership in favor of the transaction. Subject to satisfaction of the closing conditions and receipt of the required approvals, it is expected that the Merger will close in the fourth calendar quarter of 2015.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of presentation	The accompanying unaudited consolidated financial statements of Rentech Nitrogen Partners, L.P. (the “Partnership”) and its consolidated subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in compliance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Neither authority requires all of the information and footnotes required by GAAP for complete financial statements. Accordingly, the accompanying financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the unaudited consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair statement of the Partnership’s financial position as of June 30, 2015, and the results of operations and cash flows for the periods presented. The accompanying consolidated financial statements include the accounts of the Partnership and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Operating results for the three and six months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015 or any other reporting period. The information included in this Form 10-Q should be read in conjunction with the consolidated financial statements and notes thereto included in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2015 (the “Annual Report”). The Partnership’s assets consist primarily of all of the equity interests, directly or indirectly held by it, of Rentech Nitrogen, LLC (“RNLLC”), which owns a fertilizer facility in East Dubuque, Illinois (the “East Dubuque Facility”), and Rentech Nitrogen Pasadena, LLC (“RNPLLC”), which owns a fertilizer facility in Pasadena, Texas (the “Pasadena Facility”). The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Fair value measurement	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants and is classified in one of the following three categories: · Level 1 — Consists of unadjusted quoted prices in active markets for identical assets or liabilities that the Partnership has the ability to access as of the reporting date. · Level 2 — Consists of inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 — Consists of unobservable inputs for assets or liabilities whose fair value is estimated based on internally developed models or methodologies using inputs that are generally less readily observable and supported by little, if any, market activity at the measurement date. Unobservable inputs are developed based on the best available information and subject to cost-benefit constraints. Fair values of cash, receivables, deposits, other current assets, accounts payable, accrued liabilities and other current liabilities were assumed to approximate carrying value since they are short term and can be settled on demand.

Recent Accounting Pronounceme23

Recent Accounting Pronouncements Policy (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
New Accounting Pronouncements	In April 2014, the Financial Accounting Standards Board (the “FASB”) issued guidance that provides a narrower definition of discontinued operations than under previous guidance. It requires that only disposals of components of an entity (or groups of components) that represent a strategic shift that has or will have a major effect on the reporting entity’s operations are to be reported in the financial statements as discontinued operations. It also provides guidance on the financial statement presentations and disclosures of discontinued operations. This guidance is effective prospectively for disposals (or classifications of held-for-sale) of components of an entity that occur in annual or interim periods beginning after December 15, 2014. The impact of this guidance is dependent on whether or not future disposals occur. In May 2014, the FASB issued guidance that will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets. In July 2015, the FASB approved a one-year deferral of the effective date making the guidance effective for interim and annual reporting periods beginning after December 15, 2017. In addition, the FASB will continue to permit entities to early adopt the guidance for annual periods beginning on or after December 15, 2016. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In June 2014, the FASB issued guidance on accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In August 2014, the FASB issued guidance on presentation of financial statements – going concern, which applies to all companies. It requires management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. This guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures. In January 2015, the FASB issued guidance that eliminates the concept of extraordinary items. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The Partnership is evaluating the provisions of this guidance and the potential impact, if any, on its consolidated financial position, results of operations and disclosures.

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value and Carrying Value of Borrowings and Interest Rate Swaps	The following table presents the fair value and carrying value of the Partnership’s borrowings as of June 30, 2015. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Notes $ 313,200 $ — $ — $ 320,000 GE Credit Agreement — 24,000 — 24,000 The following table presents the fair value and carrying value of the Partnership’s borrowings as of December 31, 2014. Fair Value Carrying Level 1 Level 2 Level 3 Value (in thousands) Liabilities Notes $ 310,202 $ — $ — $ 320,000 GE Credit Agreement — 15,000 — 15,000

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Jun. 30, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Forward Natural Gas Contracts Recorded Either in Prepaid Expenses and Other Current Assets or in Accrued Liabilities	These forward natural gas contracts are recorded either in prepaid expenses and other current assets or in accrued liabilities on the consolidated balance sheets. As of June 30, 2015 December 31, 2014 Current Assets Current Liabilities Current Liabilities (in thousands) Forward natural gas contracts: Gross amounts recognized $ 397 $ (116 ) $ (3,955 ) Gross amounts offset in consolidated balance sheets — — — Net amounts presented in the consolidated balance sheets $ 397 $ (116 ) $ (3,955 )
Schedule of Financial Instruments at Fair Value	The following table presents the financial instruments that were accounted for at fair value by level as of June 30, 2015 and December 31, 2014. Level 1 Level 2 Level 3 (in thousands) Assets (Liabilities) Forward natural gas contracts - June 30, 2015 $ — $ 281 $ — Forward natural gas contracts - December 31, 2014 $ — $ (3,955 ) $ —

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: As of June 30, 2015 December 31, 2014 (in thousands) Finished goods $ 31,258 $ 24,097 Raw materials 3,265 3,493 Other 219 146 Total inventory $ 34,742 $ 27,736

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment consisted of the following: As of June 30, 2015 December 31, 2014 (in thousands) Land and land improvements $ 10,066 $ 23,184 Buildings and building improvements 17,897 29,747 Machinery and equipment 267,251 290,140 Furniture, fixtures and office equipment 181 316 Computer equipment and computer software 3,162 3,312 Vehicles 181 186 Other 569 1,476 299,307 348,361 Less: Accumulated depreciation (86,052 ) (89,350 ) Total property, plant and equipment, net $ 213,255 $ 259,011

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments for Natural Gas Purchases	Commitments for natural gas purchases consist of the following: As of June 30, 2015 December 31, 2014 (in thousands, except weighted average rate) MMBtus under fixed-price contracts 3,530 3,188 MMBtus under index-price contracts 450 540 Total MMBtus under contracts 3,980 3,728 Commitments to purchase natural gas $ 11,526 $ 15,568 Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract $ 2.90 $ 4.18

Partners' Capital and Partner29

Partners' Capital and Partnership Distributions (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Schedule of Cash Distributions Made to Partners by Distribution	The following is a summary of cash distributions paid to common unitholders and holders of phantom units during the six months ended June 30, 2015 for the respective quarter to which the distributions relate: December 31, 2014 March 31, 2015 Total Cash Distributions Paid in 2015 (in thousands, except for per unit amounts) Distribution to common unitholders - affiliates $ 6,975 $ 8,370 $ 15,345 Distribution to common unitholders - non-affiliates 4,763 5,714 10,477 Total amount paid $ 11,738 $ 14,084 $ 25,822 Per common unit $ 0.30 $ 0.36 $ 0.66 Common and phantom units outstanding 39,127 39,121

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Information	The Partnership’s reportable operating segments have been determined in accordance with the Partnership’s internal management structure, which is organized based on operating activities. The Partnership evaluates performance based upon several factors, of which the primary financial measure is segment-operating income (loss). For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 (in thousands) Revenues East Dubuque $ 72,060 $ 73,943 $ 108,812 $ 102,434 Pasadena 37,793 39,666 70,215 67,455 Total revenues $ 109,853 $ 113,609 $ 179,027 $ 169,889 Gross profit (loss) East Dubuque $ 42,680 $ 32,952 $ 60,121 $ 45,350 Pasadena 2,046 (4,733 ) 3,388 (3,367 ) Total gross profit $ 44,726 $ 28,219 $ 63,509 $ 41,983 Selling, general and administrative expenses East Dubuque $ 1,000 $ 1,088 $ 2,346 $ 2,221 Pasadena 844 1,247 1,640 3,076 Total segment selling, general and administrative expenses $ 1,844 $ 2,335 $ 3,986 $ 5,297 Depreciation and amortization East Dubuque $ 65 $ 38 $ 134 $ 75 Pasadena 359 337 719 633 Total segment depreciation and amortization recorded in operating expenses 424 375 853 708 East Dubuque 5,319 5,117 8,558 7,322 Pasadena 2,211 2,137 3,686 2,903 Total depreciation and amortization recorded in cost of sales 7,530 7,254 12,244 10,225 Total segment depreciation and amortization $ 7,954 $ 7,629 $ 13,097 $ 10,933 Other operating expenses East Dubuque $ 431 $ 228 $ 427 $ 222 Pasadena 101,772 27,202 101,772 27,202 Total segment other operating expenses $ 102,203 $ 27,430 $ 102,199 $ 27,424 Operating income (loss) East Dubuque $ 41,184 $ 31,598 $ 57,214 $ 42,832 Pasadena (100,929 ) (33,519 ) (100,743 ) (34,278 ) Total segment operating income (loss) $ (59,745 ) $ (1,921 ) $ (43,529 ) $ 8,554 Interest expense East Dubuque $ 17 $ 22 $ 36 $ 44 Pasadena — — — — Total segment interest expense $ 17 $ 22 $ 36 $ 44 Net income (loss) East Dubuque $ 41,197 $ 31,578 $ 57,219 $ 42,787 Pasadena (99,526 ) (33,546 ) (99,363 ) (34,332 ) Total segment net income (loss) $ (58,329 ) $ (1,968 ) $ (42,144 ) $ 8,455 Reconciliation of segment net income (loss) to consolidated net loss: Segment net income (loss) $ (58,329 ) $ (1,968 ) $ (42,144 ) $ 8,455 Partnership and unallocated expenses recorded as selling, general and administrative expenses (2,322 ) (2,169 ) (4,516 ) (4,485 ) Partnership and unallocated expenses recorded as other expense (31 ) — (60 ) — Unallocated interest expense (5,529 ) (4,787 ) (10,538 ) (9,769 ) Consolidated net loss $ (66,211 ) $ (8,924 ) $ (57,258 ) $ (5,799 ) As of June 30, 2015 December 2014 (in thousands) Total assets East Dubuque $ 189,424 $ 186,508 Pasadena 105,997 193,737 Total segment assets $ 295,421 $ 380,245 Reconciliation of segment total assets to consolidated total assets: Segment total assets $ 295,421 $ 380,245 Partnership and other 32,624 34,071 Consolidated total assets $ 328,045 $ 414,316 For 2015 2014 (in thousands) Capital expenditures East Dubuque $ 12,182 $ 10,985 Pasadena 4,177 24,802 Partnership and other — — Total capital expenditures $ 16,359 $ 35,787

Net Loss Per Common Unit (Table

Net Loss Per Common Unit (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Basic and Diluted Net Loss Per Common Unit	The following table sets forth the computation of basic and diluted net loss per common unit: For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 (in thousands, except for per unit data) Numerator: Net loss $ (66,211 ) $ (8,924 ) $ (57,258 ) $ (5,799 ) Less: Income allocated to unvested units 75 15 140 25 Net loss allocated to common unitholders $ (66,286 ) $ (8,939 ) $ (57,398 ) $ (5,824 ) Denominator: Weighted average common units outstanding 38,915 38,891 38,914 38,890 Effect of dilutive units: Phantom units — — — — Diluted units outstanding 38,915 38,891 38,914 38,890 Basic net loss per common unit $ (1.70 ) $ (0.23 ) $ (1.47 ) $ (0.15 ) Diluted net loss per common unit $ (1.70 ) $ (0.23 ) $ (1.47 ) $ (0.15 )

Fair Value - Fair Value and Car

Fair Value - Fair Value and Carrying Value of Borrowings and Interest Rate Swaps (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Liabilities
Notes	$ 320,000	$ 320,000
GE Credit Agreement [Member]
Liabilities
GE Credit Agreement	24,000	15,000
Level 1 [Member]
Liabilities
Notes	313,200	310,202
Level 2 [Member] | GE Credit Agreement [Member]
Liabilities
GE Credit Agreement	$ 24,000	$ 15,000

Fair Value - Additional Informa

Fair Value - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Notes	$ 320,000	$ 320,000
6.5% Second Lien Senior Notes Due 2021 | Secured Debt
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Notes	$ 320,000
Senior secured note, Percentage	6.50%

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Unrealized (gain) loss on natural gas derivatives	$ 1,700	$ (500)	$ 4,236	$ (529)

Derivative Instruments - Forwar

Derivative Instruments - Forward Natural Gas Contracts Recorded Either in Prepaid Expenses and Other Current Assets or in Accrued Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Forward natural gas contracts:
Gross amounts recognized, Current Assets	$ 397
Net amounts presented in the consolidated balance sheets, Current Assets	397
Gross amounts recognized, Current Liabilities	(116)	$ (3,955)
Net amounts presented in the consolidated balance sheets, Current Liabilities	$ (116)	$ (3,955)

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Financial Instruments at Fair Value (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Level 2 [Member]
Derivative Instruments And Hedging Activities Disclosures [Line Items]
Forward natural gas contracts	$ 281	$ (3,955)

Inventories - Inventories (Deta

Inventories - Inventories (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Finished goods	$ 31,258	$ 24,097
Raw materials	3,265	3,493
Other	219	146
Total inventory	$ 34,742	$ 27,736

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Inventory [Line Items]
Write-down of inventory			$ 1,035	$ 2,761
Pasadena [Member] | Ammonium Sulfate [Member]
Inventory [Line Items]
Write-down of inventory	$ 1,000	$ 2,800	$ 1,000	$ 2,800

Property, Plant and Equipment -

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 299,307	$ 348,361
Less: Accumulated depreciation	(86,052)	(89,350)
Total property, plant and equipment, net	213,255	259,011
Land and land improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	10,066	23,184
Building and Building Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	17,897	29,747
Machinery and Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	267,251	290,140
Furniture, Fixtures and Office Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	181	316
Computer equipment and computer software [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	3,162	3,312
Vehicles [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	181	186
Other [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 569	$ 1,476

Property, Plant and Equipment40

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Property Plant And Equipment [Line Items]
Pasadena asset impairment	$ 101,772	$ 101,772
Impairment of property, plant and equipment	81,300
Proceeds from easement	1,425	1,425
Construction in progress	12,726	12,726	$ 47,758
Construction In Progress [Member]
Property Plant And Equipment [Line Items]
Portion of capitalized interest costs included in construction in progress	200	$ 200	$ 1,700
Technology [Member]
Property Plant And Equipment [Line Items]
Impairment of intangible assets	$ 20,500

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Notes	$ 320,000	$ 320,000
GE Credit Agreement [Member]
Debt Instrument [Line Items]
Long Term Debt Outstanding	$ 24,000	$ 15,000

Commitments and Contingencies -

Commitments and Contingencies - Commitments for Natural Gas Purchases (Detail) MMBTU in Thousands, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2015USD ($)MMBTU$ / BTU	Dec. 31, 2014USD ($)MMBTU$ / BTU
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	3,980	3,728
Commitments to purchase natural gas | $	$ 11,526	$ 15,568
Weighted average rate per MMBtu based on the fixed rates and the indexes applicable to each contract | $ / BTU	2.90	4.18
MMBtus under Fixed-Price Contracts [Member]
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	3,530	3,188
MMBtus under Index-Price Contracts [Member]
Oil and Gas Delivery Commitments and Contracts [Line Items]
Total MMBtus under contracts	450	540

Commitments and Contingencies43

Commitments and Contingencies - Additional Information (Detail) MMBTU in Thousands, $ in Millions	1 Months Ended	6 Months Ended	12 Months Ended
	Jul. 31, 2015USD ($)MMBTU$ / BTU	Jun. 30, 2015USD ($)MMBTU$ / BTU	Dec. 31, 2014MMBTU$ / BTU	Mar. 31, 2015USD ($)
Other Commitments [Line Items]
Total MMBtus associated with additional forward purchase contracts | MMBTU		3,980	3,728
Weighted average rate per MMBtu | $ / BTU		2.90	4.18
Estimated time of installation of ammonia safety flare		Dec. 1, 2015
Cost of project under settlement agreement with environmental protection agency		$ 0.4
Estimated amount of penalty for settlement agreement		$ 0.1
Abener Teyma General Partnership [Member]
Other Commitments [Line Items]
Amount of change orders submitted				$ 10
Subsequent Event [Member]
Other Commitments [Line Items]
Total MMBtus associated with additional forward purchase contracts | MMBTU	100
Purchase commitments	$ 0.3
Weighted average rate per MMBtu | $ / BTU	2.86

Partners' Capital and Partner44

Partners' Capital and Partnership Distributions - Additional Information (Detail)	Jun. 30, 2015shares
Phantom Share Units (PSUs) [Member]
Partnership Equity And Distribution [Line Items]
Settled phantom units	206,842

Partners' Capital and Partner45

Partners' Capital and Partnership Distributions - Schedule of Cash Distributions Made to Partners by Distribution (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
Distribution Made to Limited Partner [Line Items]
Distribution to common unitholders	$ 14,084	$ 25,822	$ 11,738
Per common unit	$ 0.36	$ 0.66	$ 0.30
Common and phantom units outstanding	39,121		39,127
Affiliated Entity [Member]
Distribution Made to Limited Partner [Line Items]
Distribution to common unitholders	$ 8,370	$ 15,345	$ 6,975
Non-Affiliated Entity [Member]
Distribution Made to Limited Partner [Line Items]
Distribution to common unitholders	$ 5,714	$ 10,477	$ 4,763

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Illinois [Member]
Income Tax Examination [Line Items]
State income tax (benefit) expense	$ (14,000)	$ (2,000)		$ 1,000
Texas [Member]
Income Tax Examination [Line Items]
State income tax (benefit) expense	$ 23,000	$ 27,000	$ 47,000	$ 54,000

Segment Information - Additiona

Segment Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2015Segment
Segment Reporting [Abstract]
Number of operating segments	2

Segment Information - Segment I

Segment Information - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total revenues	$ 109,853	$ 113,609	$ 179,027	$ 169,889
Total gross profit	44,726	28,219	63,509	41,983
Total selling, general and administrative expense	4,166	4,504	8,502	9,782
Total segment depreciation and amortization recorded in operating expenses	424	375	853	708
Total segment depreciation and amortization	7,954	7,629	13,097	10,933
Total other operating income	(431)	(228)	(427)	(222)
Operating income (loss)	(62,067)	(4,090)	(48,045)	4,069
Net income (loss)	(66,211)	(8,924)	(57,258)	(5,799)
Total assets	328,045		328,045		$ 414,316
Partnership and other	32,624		32,624		34,071
Total capital expenditures			16,359	35,787
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net income (loss)	(58,329)	(1,968)	(42,144)	8,455
Segment Reconciling Items [Member]
Segment Reporting Information [Line Items]
Total assets	295,421		295,421		380,245
East Dubuque [Member]
Segment Reporting Information [Line Items]
Total capital expenditures			12,182	10,985
East Dubuque [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	72,060	73,943	108,812	102,434
Total gross profit	42,680	32,952	60,121	45,350
Total selling, general and administrative expense	1,000	1,088	2,346	2,221
Total segment depreciation and amortization recorded in operating expenses	65	38	134	75
Total depreciation and amortization recorded in cost of sales	5,319	5,117	8,558	7,322
Total other operating income	431	228	427	222
Operating income (loss)	41,184	31,598	57,214	42,832
Total interest expense	17	22	36	44
Net income (loss)	41,197	31,578	57,219	42,787
Total assets	189,424		189,424		186,508
Pasadena [Member]
Segment Reporting Information [Line Items]
Total capital expenditures			4,177	24,802
Pasadena [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	37,793	39,666	70,215	67,455
Total gross profit	2,046	(4,733)	3,388	(3,367)
Total selling, general and administrative expense	844	1,247	1,640	3,076
Total segment depreciation and amortization recorded in operating expenses	359	337	719	633
Total depreciation and amortization recorded in cost of sales	2,211	2,137	3,686	2,903
Total other operating income	101,772	27,202	101,772	27,202
Operating income (loss)	(100,929)	(33,519)	(100,743)	(34,278)
Net income (loss)	(99,526)	(33,546)	(99,363)	(34,332)
Total assets	105,997		105,997		193,737
Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	109,853	113,609	179,027	169,889
Total gross profit	44,726	28,219	63,509	41,983
Total selling, general and administrative expense	1,844	2,335	3,986	5,297
Total segment depreciation and amortization recorded in operating expenses	424	375	853	708
Total depreciation and amortization recorded in cost of sales	7,530	7,254	12,244	10,225
Total other operating income	102,203	27,430	102,199	27,424
Operating income (loss)	(59,745)	(1,921)	(43,529)	8,554
Total interest expense	17	22	36	44
Net income (loss)	(58,329)	(1,968)	(42,144)	8,455
Total assets	295,421		295,421		$ 380,245
RNP Corporate Segments [Member]
Segment Reporting Information [Line Items]
Total selling, general and administrative expense	(2,322)	(2,169)	(4,516)	(4,485)
Total other operating income	(31)		(60)
Total interest expense	$ (5,529)	$ (4,787)	$ (10,538)	$ (9,769)

Net Loss Per Common Unit - Basi

Net Loss Per Common Unit - Basic and Diluted Net Loss Per Common Unit (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Numerator:
Net loss	$ (66,211)	$ (8,924)	$ (57,258)	$ (5,799)
Less: Income allocated to unvested units	75	15	140	25
Net loss allocated to common unitholders	$ (66,286)	$ (8,939)	$ (57,398)	$ (5,824)
Denominator:
Weighted average common units outstanding	38,915	38,891	38,914	38,890
Effect of dilutive units:
Diluted units outstanding	38,915	38,891	38,914	38,890
Basic net loss per common unit	$ (1.70)	$ (0.23)	$ (1.47)	$ (0.15)
Diluted net loss per common unit	$ (1.70)	$ (0.23)	$ (1.47)	$ (0.15)

Net Loss Per Common Unit - Addi

Net Loss Per Common Unit - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Phantom units excluded from calculation of diluted net loss per common unit	207,000	187,000	207,000	187,000

Related Parties - Additional In

Related Parties - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Rentech, Inc [Member]
Related Party Transaction [Line Items]
Partnership billed related to services agreement	$ 5.2	$ 1.6	$ 7.1	$ 4.2

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Aug. 09, 2015	Jun. 30, 2015
Subsequent Event [Line Items]
Cash distribution per unit declared to the partnership's common unitholders		$ 1
Total distributions to partnership's common unitholders		$ 39.1
Date of distribution for distribution of cash to common unitholders		Aug. 28, 2015
Unitholders distribution record date		Aug. 21, 2015
Subsequent Event [Member] | Rentech, Inc [Member]
Subsequent Event [Line Items]
Stake in Partnership (in percentage)	60.00%
CVR Partners [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Merger agreement, partnership units exchanged to common units	1.04
Merger agreement, partnership units exchanged to cash	$ 2.57