CVR Refining 10-Q 30 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 28, 2015
Document and Entity Information
Entity Registrant Name	CVR Refining, LP
Entity Central Index Key	1,558,785
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Units Outstanding		147,600,000
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 433.2	$ 370.2
Accounts receivable, net of allowance for doubtful accounts of $0.4 and $0.3, including $0.3 and $0.5 due from affiliates at June 30, 2015 and December 31, 2014, respectively	169.7	130
Inventories	313.9	293.8
Prepaid expenses and other current assets, including $1.6 and $4.1 due from affiliates at June 30, 2015 and December 31, 2014, respectively	80.7	94.5
Total current assets	997.5	888.5
Property, plant and equipment, net of accumulated depreciation	1,494.9	1,487.1
Deferred financing costs, net	7.2	8.1
Other long-term assets	16.7	34.1
Total assets	2,516.3	2,417.8
Current liabilities:
Note payable and capital lease obligations	1.5	1.4
Accounts payable, including $5.1 and $8.9 due to affiliates at June 30, 2015 and December 31, 2014, respectively	272.7	269.9
Personnel accruals, including $3.3 and $1.6 due to affiliates at June 30, 2015 and December 31, 2014, respectively	17	18.6
Accrued taxes other than income taxes	28.7	24.7
Accrued expenses and other current liabilities, including $6.1 and $6.9 due to affiliates at June 30, 2015 and December 31, 2014, respectively	55.3	69.4
Total current liabilities	375.2	384
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion, including $31.5 due to affiliates at June 30, 2015 and December 31, 2014	579.2	580
Other long-term liabilities, including $0.9 and $1.0 due to affiliates at June 30, 2015 and December 31, 2014, respectively	3.9	3.7
Total long-term liabilities	$ 583.1	$ 583.7
Commitments and contingencies
Partners' capital:
Common unitholders, 147,600,000 units issued and outstanding at June 30, 2015 and December 31, 2014	$ 1,558	$ 1,450.1
General partner interest	0	0
Total partners' capital	1,558	1,450.1
Total liabilities and partners' capital	$ 2,516.3	$ 2,417.8

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 0.4	$ 0.3
Accounts receivable, due from affiliates	0.3	0.5
Prepaid expenses and other current assets, due from affiliates	1.6	4.1
Accounts payable, due to affiliates	5.1	8.9
Personnel accruals, due to affiliates	3.3	1.6
Accrued expenses and other current liabilities, with affiliates	6.1	6.9
Long term debt and capital lease obligations, net of current portion, due to affiliates	31.5	31.5
Other long-term liabilities, due to affiliates	$ 0.9	$ 1
Common unitholders, units issued (in units)	147,600,000	147,600,000
Common units outstanding (in units)	147,600,000	147,600,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Net sales	$ 1,547.5	$ 2,466.3	$ 2,852	$ 4,841.7
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,180.9	2,172.6	2,237.1	4,236
Direct operating expenses (exclusive of depreciation and amortization)	90.3	93.2	177.3	192.4
Flood insurance recovery	(27.3)	0	(27.3)	0
Selling, general and administrative expenses (exclusive of depreciation and amortization)	18.6	17.9	36.7	36.6
Depreciation and amortization	34.2	30.7	68.2	60.2
Total operating costs and expenses	1,296.7	2,314.4	2,492	4,525.2
Operating income	250.8	151.9	360	316.5
Other income (expense):
Interest expense and other financing costs	(10.4)	(7.9)	(21.7)	(16.6)
Interest income	0.1	0.1	0.2	0.2
Gain (loss) on derivatives, net	(12.6)	35.9	(64)	145.3
Other expense, net	(0.1)	0	0	0
Total other income (expense)	(23)	28.1	(85.5)	128.9
Income before income tax expense	227.8	180	274.5	445.4
Income tax expense	0	0	0	0
Net income	$ 227.8	$ 180	$ 274.5	$ 445.4
Net income per common unit – basic (in usd per unit)	$ 1.54	$ 1.22	$ 1.86	$ 3.02
Net income per common unit – diluted (in usd per unit)	$ 1.54	$ 1.22	$ 1.86	$ 3.02
Weighted-average common units outstanding:
Basic (in units)	147.6	147.6	147.6	147.6
Diluted (in units)	147.6	147.6	147.6	147.6

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' CAPITAL - 6 months ended Jun. 30, 2015 - USD ($) $ in Millions	Total	Common units	General Partner Interest
Balance at Dec. 31, 2014	$ 1,450.1	$ 1,450.1	$ 0
Balance (in units) at Dec. 31, 2014		147,600,000
Increase (Decrease) in Stockholders' Equity
Share-based compensation - Affiliates	0.1	$ 0.1
Cash distributions to common unitholders - Affiliates	(116.7)	(116.7)
Cash distributions to common unitholders - Non-affiliates	(50)	(50)
Net income	274.5	274.5
Balance at Jun. 30, 2015	$ 1,558	$ 1,558	$ 0
Balance (in units) at Jun. 30, 2015		147,600,000

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income	$ 274.5	$ 445.4
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	68.2	60.2
Allowance for doubtful accounts	0.1	(0.4)
Amortization of deferred financing costs	0.9	0.9
Loss on disposition of assets	0.6	0
Share-based compensation	4	5.2
(Gain) loss on derivatives, net	64	(145.3)
Current period settlements on derivative contracts	(34.8)	55
Changes in assets and liabilities:
Accounts receivable	(40.3)	(6.4)
Inventories	(20.1)	(4.5)
Prepaid expenses and other current assets	7.7	6.7
Other long-term assets	0	(0.1)
Accounts payable	3.8	18.1
Accrued expenses and other liabilities	(20.3)	22.8
Other long-term liabilities	0.2	(0.2)
Net cash provided by operating activities	308.5	457.4
Cash flows from investing activities:
Capital expenditures	(78.1)	(105.3)
Net cash used in investing activities	(78.1)	(105.3)
Cash flows from financing activities:
Payment of capital lease obligations	(0.7)	(0.6)
Distributions to common unitholders	(166.7)
Net cash used in financing activities	(167.4)	(211.9)
Net increase in cash and cash equivalents	63	140.2
Cash and cash equivalents, beginning of period	370.2	279.8
Cash and cash equivalents, end of period	433.2	420
Supplemental disclosures:
Cash paid for interest net of capitalized interest of $1.2 and $5.1 in 2015 and 2014, respectively	20.7	15.6
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	18.9	20.2
Change in accounts payable related to construction in process additions	(1.1)	(10.3)
Affiliates
Cash flows from financing activities:
Distributions to common unitholders	(116.7)	(158.4)
Non-affiliates
Cash flows from financing activities:
Distributions to common unitholders	(50)	(52.7)
June 2,014
Cash flows from financing activities:
Redemption of common units from CVR Refining Holdings, LLC - June 2014	0	(164.1)
Second Underwritten Offering
Cash flows from financing activities:
Proceeds from June 2014 issuance of common units, net of offering costs	$ 0	$ 163.9

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Cash Flows [Abstract]
Capitalized interest	$ 0.8	$ 2.8	$ 1.2	$ 5.1

Formation of the Partnership, O

Formation of the Partnership, Organization and Nature of Business	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Formation of the Partnership, Organization and Nature of Business	(1) Formation of the Partnership, Organization and Nature of Business CVR Refining, LP and subsidiaries (referred to as "CVR Refining" or the "Partnership") is an independent petroleum refiner and marketer of high value transportation fuels. CVR Refining is a Delaware limited partnership, formed in September 2012 by Coffeyville Resources, LLC (referred to as "CRLLC"), a wholly owned subsidiary of CVR Energy, Inc. (referred to as "CVR Energy") in contemplation of an initial public offering. As of June 30, 2015 , CRLLC owned 100% of the Partnership's general partner interest and approximately 66% of the Partnership's limited partner interests. As of June 30, 2015 , Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of CVR Energy. Offerings of CVR Refining, LP CVR Refining completed the initial public offering of its common units representing limited partner interests (the "Initial Public Offering") on January 23, 2013. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR." On May 20, 2013, the Partnership completed an underwritten offering (the "Underwritten Offering") by selling additional common units to the public. In connection with the Underwritten Offering, American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, also purchased common units in a privately negotiated transaction with a subsidiary of CVR Energy, which was completed on May 29, 2013. Following the closing of the Underwritten Offering and sale of common units to AEPC, and prior to June 30, 2014, public security holders held approximately 29% of all outstanding limited partner interests (including common units owned by affiliates of IEP, representing approximately 4% of all outstanding limited partner interests), and CVR Refining Holdings, LLC ("CVR Refining Holdings") held approximately 71% of all outstanding limited partner interests. On June 30, 2014, the Partnership completed a second underwritten offering (the "Second Underwritten Offering") by selling 6,500,000 common units to the public at a price of $26.07 per unit. The Partnership utilized net proceeds of approximately $164.1 million from the Second Underwritten Offering to redeem 6,500,000 common units from CVR Refining Holdings. Subsequent to the closing of the Second Underwritten Offering and through July 23, 2014, public security holders held approximately 33% of all outstanding limited partner interests, and CVR Refining Holdings held approximately 67% of all outstanding limited partner interests. On July 24, 2014, the Partnership sold an additional 589,100 common units to the public in connection with the underwriters' exercise of their option to purchase additional common units. The Partnership utilized net proceeds of approximately $14.9 million from the underwriters' exercise of their option to purchase additional common units to redeem an equal amount of common units from CVR Refining Holdings. Additionally, on July 24, 2014, CVR Refining Holdings sold 385,900 common units to the public in connection with the underwriters' exercise of their remaining option to purchase additional common units. CVR Refining Holdings received net proceeds of $9.7 million . Subsequent to the closing of the underwriters' option for the Second Underwritten Offering and as of June 30, 2015 , public security holders held approximately 34% of all outstanding limited partner interests (including common units owned by affiliates of IEP, representing approximately 4% of all outstanding limited partner interests), and CVR Refining Holdings held approximately 66% of all outstanding limited partner interests. In addition, CVR Refining Holdings owns 100% of the Partnership’s general partner, CVR Refining GP, LLC ("CVR Refining GP"), which holds a non-economic general partner interest. The Partnership's general partner manages the Partnership's activities subject to the terms and conditions specified in the Partnership's partnership agreement. The operations of the general partner, in its capacity as general partner, are managed by its board of directors. Actions by the general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the Partnership's general partner and not by the board of directors of the general partner. The members of the board of directors of the Partnership's general partner are not elected by the Partnership's unitholders and are not subject to re-election on a regular basis. The officers of the general partner manage the day-to-day affairs of the business. The Partnership has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter. The available cash for distribution for each quarter will be determined by the board of directors of the Partnership's general partner following the end of such quarter and will generally be distributed within 60 days of quarter end. The partnership agreement does not require that the Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Partnership can change the distribution policy at any time. The Partnership entered into a services agreement on December 31, 2012, pursuant to which the Partnership and its general partner obtain certain management and other services from CVR Energy. In addition, by virtue of the fact that the Partnership is a controlled affiliate of CVR Energy, the Partnership is bound by an omnibus agreement entered into by CVR Energy, CVR Partners, LP ("CVR Partners") and the general partner of CVR Partners, pursuant to which the Partnership may not engage in, whether by acquisition or otherwise, the production, transportation or distribution, on a wholesale basis, of fertilizer in the contiguous United States, or a fertilizer restricted business, for so long as CVR Energy and certain of its affiliates continue to own at least 50% of CVR Partners' outstanding units.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2014 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2014 , which was filed with the SEC as of February 20, 2015 (the "2014 Form 10-K"). The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy and its affiliates incurred on behalf of the Partnership. These related party transactions are governed by the services agreement originally entered into on December 31, 2012. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs. The amounts charged or allocated to the Partnership are not necessarily indicative of the cost that the Partnership would have incurred had it operated as an independent entity. In the opinion of the Partnership's management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2015 and December 31, 2014 , the results of operations of the Partnership for the three and six month periods ended June 30, 2015 and 2014 , the changes in partners' capital for the Partnership for the six month period ended June 30, 2015 and the cash flows of the Partnership for the six month periods ended June 30, 2015 and 2014 . The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2015 or any other interim or annual period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On July 9, 2015, the FASB approved a one-year deferral of the effective date making the standard effective for interim and annual periods beginning after December 15, 2017. The FASB will continue to permit entities to adopt the standard on the original effective date if they choose. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03") . The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 31, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. The Partnership expects that the adoption of ASU 2015-03 will result in a reclassification of certain debt issuance costs on the Condensed Consolidated Balance Sheets.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(4) Share-Based Compensation Certain employees of CVR Refining and employees of CVR Energy who perform services for CVR Refining participate in the equity compensation plans of CVR Refining's affiliates. Accordingly, CVR Refining has recorded compensation expense for these plans in accordance with SAB Topic 1-B ("Allocations of Expenses and Related Disclosures in Financial Statements of Subsidiaries, Divisions or Lesser Business Components of Another Entity") and in accordance with guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. All compensation expense related to these plans for full-time employees of CVR Refining has been allocated 100% to CVR Refining. For employees of CVR Energy performing services for CVR Refining, CVR Refining recorded share-based compensation relative to the percentage of time spent by each employee providing services to CVR Refining as compared to the total calculated share-based compensation by CVR Energy. Long-Term Incentive Plan—CVR Energy CVR Energy has a Long-Term Incentive Plan ("CVR Energy LTIP") that permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of June 30, 2015 , only restricted stock units under the CVR Energy LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the CVR Energy LTIP include CVR Energy's or its subsidiaries' (including CVR Refining) employees, officers, consultants and directors. Restricted Stock Units Through the CVR Energy LTIP, shares of restricted common stock were previously granted to employees of CVR Energy and CVR Refining. These restricted shares are generally graded-vesting awards, which vest over a three -year period. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. The IEP acquisition of CVR Energy and related Transaction Agreement dated April 18, 2012 between CVR Energy and an affiliate of IEP (the "Transaction Agreement") triggered a modification to outstanding awards under the CVR Energy LTIP. Pursuant to the Transaction Agreement, restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards would be settled in cash upon vesting in an amount equal to the lesser of the offer price of $30.00 per share or the fair market value as determined at the most recent valuation date of December 31 of each year. The awards are remeasured at each subsequent reporting date until they vest. In 2012 and 2013, restricted stock units and dividend equivalent rights were granted to certain employees of CVR Energy and its subsidiaries (including CVR Refining). The awards are expected to vest over three years , with one-third of the award vesting each year. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of CVR Energy's common stock, plus (b) the cash value of all dividends declared and paid per share of CVR Energy's common stock from the grant date to and including the vesting date. The awards are remeasured at each subsequent reporting date until they vest. Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2015 , there was approximately $0.4 million of total unrecognized compensation cost related to restricted stock units and associated dividend equivalent rights to be recognized over a weighted-average period of approximately 0.5 years . Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of restricted stock units and associated dividend equivalent rights and respective allocation percentages for individuals for whom, as of June 30, 2015 , compensation expense has been allocated to the Partnership. Total compensation expense recorded for the three months ended June 30, 2015 and 2014 was approximately $(0.1) million and $0.7 million , respectively. Total compensation expense recorded for the six months ended June 30, 2015 and 2014 was approximately $0.1 million and $1.2 million , respectively. CVR Refining is not responsible for payment of CVR Energy restricted stock unit awards, and accordingly, the expenses recorded have been reflected as increases to partners' capital. Performance Unit Awards Mr. Lipinski's performance unit awards were fully vested as of December 31, 2014 and reimbursed as of March 31, 2015 with no remaining performance unit awards outstanding. Total compensation expense recorded for the three and six months ended June 30, 2014 related to the performance unit awards was approximately $0.8 million and $1.5 million , respectively. Incentive Unit Awards In 2013, 2014 and 2015, CVR Energy granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy and CVR GP, LLC. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest. Assuming the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at June 30, 2015 , there was approximately $3.8 million of total unrecognized compensation cost related to the incentive units and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.4 years . Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and associated distribution equivalent rights and respective allocation percentages for individuals for whom, as of June 30, 2015 compensation expense has been allocated to the Partnership. Total compensation expense recorded for the three months ended June 30, 2015 and 2014 related to the awards was $0.6 million and $0.5 million , respectively. Total compensation expense recorded for the six months ended June 30, 2015 and 2014 related to the awards was $1.6 million and $1.0 million , respectively. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the awards. As of June 30, 2015 and December 31, 2014 , the Partnership had a liability of $2.1 million and $0.5 million , respectively, for its allocated portion of non-vested incentive units and associated distribution equivalent rights, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets. Long-Term Incentive Plan – CVR Refining CVR Refining has a long-term incentive plan ("CVR Refining LTIP") that provides for the grant of options, unit appreciation rights, restricted units, phantom units, unit awards, substitute awards, other-unit based awards, cash awards, performance awards, and distribution equivalent rights. The maximum number of common units issuable under the CVR Refining LTIP is 11,070,000 . Individuals who are eligible to receive awards under the CVR Refining LTIP include (1) employees of the Partnership and its subsidiaries, (2) employees of the general partner, (3) members of the board of directors of the general partner and (4) certain employees, consultants and directors of CRLLC and CVR Energy who perform services for the benefit of the Partnership. In 2013 and 2014, awards of phantom units and distribution equivalent rights were granted to employees of the Partnership and its subsidiaries, its general partner and certain employees of CRLLC and CVR Energy who perform services solely for the benefit of the Partnership. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of the award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (b) the per unit cash value of all distributions declared and paid by the Partnership from the grant date to and including the vesting date. The awards, which are liability-classified, are remeasured at each subsequent reporting date until they vest. A summary of phantom unit activity and changes under the CVR Refining LTIP during the six months ended June 30, 2015 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at January 1, 2015 403,947 $ 18.89 Granted — — Vested — — Forfeited (33,260 ) 19.13 Non-vested at June 30, 2015 370,687 $ 18.87 As of June 30, 2015 , there was approximately $4.5 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.4 years . Total compensation expense recorded for the three months ended June 30, 2015 and 2014 related to the awards under the CVR Refining LTIP was $0.6 million and $0.8 million , respectively. Total compensation expense recorded for the six months ended June 30, 2015 and 2014 related to the awards under the CVR Refining LTIP was $2.0 million and $1.5 million , respectively. As of June 30, 2015 and December 31, 2014 , the Partnership had a liability of $3.0 million and $1.0 million , respectively, for non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets. In December 2014, CVR Energy granted an award of 227,927 incentive units in the form of stock appreciation rights ("SARs") to an executive of CVR Energy. In April 2015, the award granted was canceled and replaced by an award of notional units in the form of SARs by CVR Refining pursuant to the CVR Refining LTIP. The replacement award is structured on the same economic and other terms as the incentive unit award and did not result in a material impact. Each SAR vests over three years and entitles the executive to receive a cash payment in an amount equal to the excess of the fair market value of one unit of the Partnership's common units for the first ten trading days in the month prior to vesting over the grant price of the SAR. The fair value will be adjusted to include all distributions declared and paid by the Partnership during the vesting period. The fair value of each SAR is estimated at the end of each reporting period using the Black-Scholes option-pricing model. Assumptions utilized to value the award have been omitted due to immateriality of the award. Total compensation expense for the three and six months ended June 30, 2015 and the liability related to the SARs as of June 30, 2015 were not material.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventories	(5) Inventories Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress and refined fuels and by-products. For all periods presented, inventories are valued at the lower of the first-in, first-out ("FIFO") cost or market for refined fuels and by-products. Refinery unfinished and finished products inventory values were determined using the ability-to-bear process, whereby raw materials and production costs are allocated to work-in-process and finished products based on their relative fair values. Other inventories, including other raw materials, spare parts, and supplies, are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs. Inventories consisted of the following: June 30, 2015 December 31, 2014 (in millions) Finished goods $ 149.4 $ 163.5 Raw materials and precious metals 114.5 78.8 In-process inventories 18.4 20.6 Parts and supplies 31.6 30.9 $ 313.9 $ 293.8

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	(6) Property, Plant and Equipment A summary of costs for property, plant and equipment is as follows: June 30, 2015 December 31, 2014 (in millions) Land and improvements $ 28.0 $ 27.7 Buildings 46.0 45.4 Machinery and equipment 2,050.0 2,015.5 Automotive equipment 22.5 21.2 Furniture and fixtures 8.9 8.4 Leasehold improvements 0.8 0.8 Construction in progress 98.4 61.2 2,254.6 2,180.2 Accumulated depreciation 759.7 693.1 Total property, plant and equipment, net $ 1,494.9 $ 1,487.1 Capitalized interest recognized as a reduction in interest expense for the three months ended June 30, 2015 and 2014 totaled approximately $0.8 million and $2.8 million , respectively. Capitalized interest recognized as a reduction in interest expense for the six months ended June 30, 2015 and 2014 totaled approximately $1.2 million and $5.1 million , respectively. Land, buildings and equipment that are under a capital lease obligation had an original carrying value of approximately $24.8 million at both June 30, 2015 and December 31, 2014 . Amortization of assets held under capital leases is included in depreciation expense.

Cost Classifications

Cost Classifications	6 Months Ended
	Jun. 30, 2015
Costs and Expenses [Abstract]
Cost Classifications	(7) Cost Classifications Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, renewable identification numbers ("RINs") and freight and distribution expenses. Cost of product sold excludes depreciation and amortization of approximately $1.7 million and $1.5 million for the three months ended June 30, 2015 and 2014 , respectively. For the six months ended June 30, 2015 and 2014 , cost of product sold excludes depreciation and amortization of approximately $3.3 million and $2.8 million , respectively. Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs as well as chemicals and catalysts and other direct operating expenses. Direct operating expenses also include allocated share-based compensation from CVR Energy, as discussed in Note 4 ("Share-Based Compensation") . Direct operating expenses exclude depreciation and amortization of approximately $31.9 million and $28.9 million for the three months ended June 30, 2015 and 2014 , respectively. For the six months ended June 30, 2015 and 2014 , direct operating expenses exclude depreciation and amortization of approximately $63.8 million and $56.8 million , respectively. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated legal expenses, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative offices in Texas and Kansas. Selling, general and administrative expenses also include allocated share-based compensation from CVR Energy as discussed in Note 4 ("Share-Based Compensation") . Selling, general and administrative expenses exclude depreciation and amortization of approximately $0.6 million and $0.3 million for the three months ended June 30, 2015 and 2014 , respectively. For the six months ended June 30, 2015 and 2014 , selling, general and administrative expenses exclude depreciation and amortization of approximately $1.1 million and $0.6 million , respectively.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt was as follows: June 30, 2015 December 31, 2014 (in millions) 6.5% Senior Notes due 2022 $ 500.0 $ 500.0 Intercompany credit facility 31.5 31.5 Capital lease obligations 49.2 49.9 Total debt 580.7 581.4 Current portion of capital lease obligations (1.5 ) (1.4 ) Long-term debt, net of current portion $ 579.2 $ 580.0 2022 Senior Notes The Partnership has $500.0 million aggregate principal amount of 6.5% Senior Notes due 2022 (the "2022 Notes") outstanding, which were issued by CVR Refining, LLC ("Refining LLC") and Coffeyville Finance Inc. ("Coffeyville Finance") on October 23, 2012. The 2022 Notes were issued at par and mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013. The 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The 2022 Notes provide that the Partnership can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the 2022 Notes. As of June 30, 2015 , the Partnership was in compliance with the covenants contained in the 2022 Notes. At June 30, 2015 , the estimated fair value of the 2022 Notes was approximately $500.0 million . This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker dealer who makes a market in these and similar securities. Amended and Restated Asset Based (ABL) Credit Facility The Partnership has a senior secured asset based revolving credit facility (the "Amended and Restated ABL Credit Facility") with a group of lenders and Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent and collateral agent. The Amended and Restated ABL Credit Facility has an aggregate principal amount of up to $400.0 million with an incremental facility, which permits an increase in borrowings of up to $200.0 million subject to receipt of additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Partnership and its subsidiaries. The Amended and Restated ABL Credit Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of 10% of the total facility commitment for swingline loans and 90% of the total facility commitment for letters of credit. The Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017. The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The Amended and Restated ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Partnership was in compliance with the covenants of the Amended and Restated ABL Credit Facility as of June 30, 2015 . As of June 30, 2015 , the Partnership had availability under the Amended and Restated ABL Credit Facility of $322.7 million and had letters of credit outstanding of approximately $27.8 million . There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of June 30, 2015 . Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of June 30, 2015 . Intercompany Credit Facility The Partnership maintains a $250.0 million senior unsecured revolving credit facility (the "intercompany credit facility") with CRLLC as the lender, to be used to fund growth capital expenditures. The intercompany credit facility has a term of six years and bears interest at a rate of LIBOR plus 3% per annum, payable quarterly. The intercompany credit facility contains covenants that require the Partnership to, among other things, notify CRLLC of the occurrence of any default or event of default and provide CRLLC with information in respect of the Partnership's business and financial status as it may reasonably require, including, but not limited to, copies of its unaudited quarterly financial statements and its audited annual financial statements. The Partnership was in compliance with the covenants of the intercompany credit facility as of June 30, 2015 . In addition, the intercompany credit facility contains customary events of default, including, among others, failure to pay any sum payable when due; the occurrence of a default under other indebtedness in excess of $25.0 million ; and the occurrence of an event that results in either (i) CRLLC no longer directly or indirectly controlling the general partner, or (ii) CRLLC and its affiliates no longer owning a majority of the Partnership's equity interests. As of June 30, 2015 , the Partnership had borrowings of $31.5 million outstanding and $218.5 million available under the intercompany credit facility. Capital Lease Obligations CVR Refining maintains two leases, accounted for as a capital lease and a finance obligation, related to Magellan Pipeline Terminals, L.P. and Excel Pipeline LLC. The underlying assets and related depreciation are included in property, plant and equipment. The capital lease relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline. The lease has 172 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 171 months remaining and will expire in September 2029.

Partners' Capital and Partnersh

Partners' Capital and Partnership Distributions	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Partners' Capital and Partnership Distributions	(9) Partners' Capital and Partnership Distributions The Partnership had two types of partnership interests outstanding at June 30, 2015 : • common units; and • a general partner interest, which is not entitled to any distributions, and which is held by the general partner. At June 30, 2015 , the Partnership had a total of 147,600,000 common units issued and outstanding, of which 97,315,764 common units were owned by CVR Refining Holdings representing approximately 66% of the total Partnership units outstanding. The board of directors of the Partnership's general partner has adopted a policy for the Partnership to distribute all available cash generated on a quarterly basis. Cash distributions will be made to the common unitholders of record on the applicable record date, generally within 60 days after the end of each quarter. Available cash for distribution for each quarter will be determined by the board of directors of the general partner following the end of such quarter. Available cash for distribution for each quarter will generally equal Adjusted EBITDA reduced for (i) cash needed for debt service, (ii) reserves for environmental and maintenance capital expenditures, (iii) reserves for future major scheduled turnaround expenses and, (iv) to the extent applicable, reserves for future operating or capital needs that the board of directors of the general partner deems necessary or appropriate, if any. Adjusted EBITDA represents EBITDA (net income before interest expense and other financing costs, net of interest income; income tax expense; and depreciation and amortization) adjusted for (i) FIFO impacts (favorable) unfavorable, (ii) share-based compensation, non-cash, (iii) loss on extinguishment of debt, (iv) major scheduled turnaround expenses, (v) (gain) loss on derivatives, net, (vi) current period settlements on derivative contracts and (vii) flood insurance recovery. Available cash for distribution may be increased by the release of previously established cash reserves, if any, and other excess cash, at the discretion of the board of directors of the general partner. The board of directors of the general partner may modify the cash distribution policy at any time, and the partnership agreement does not require the board of directors of the general partner to make distributions at all. The following is a summary of cash distributions paid to the Partnership's unitholders during 2015 for the respective quarters to which the distributions relate: December 31, 2014 March 31, 2015 Total Cash Distributions Paid in 2015 (in millions, except per unit data) Amount paid to CVR Refining Holdings, LLC and affiliates $ 38.2 $ 78.5 $ 116.7 Amounts paid to non-affiliates 16.4 33.7 50.0 Total amount paid $ 54.6 $ 112.2 $ 166.7 Per common unit $ 0.37 $ 0.76 $ 1.13 Common units outstanding 147.6 147.6

Net Income per Common Unit

Net Income per Common Unit	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net Income per Common Unit	(10) Net Income per Common Unit The Partnership's net income is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income per common unit is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, giving effect to unvested common units granted under the CVR Refining LTIP. There were no dilutive awards outstanding during the three and six months ended June 30, 2015 and 2014 , as all unvested awards under the CVR Refining LTIP were liability-classified awards. The following table illustrates the Partnership's calculation of net income per common unit for the three and six months ended June 30, 2015 and 2014 : Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions, except per unit data) Net income $ 227.8 $ 180.0 $ 274.5 $ 445.4 Net income per common unit, basic $ 1.54 $ 1.22 $ 1.86 $ 3.02 Net income per common unit, diluted $ 1.54 $ 1.22 $ 1.86 $ 3.02 Weighted-average common units outstanding, basic 147.6 147.6 147.6 147.6 Weighted-average common units outstanding, diluted 147.6 147.6 147.6 147.6

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies Leases and Unconditional Purchase Obligations The minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations are as follows: Operating Unconditional (1) (in millions) Six months ending December 31, 2015 $ 0.8 $ 97.2 Year Ending December 31, 2016 1.2 119.9 2017 0.4 113.1 2018 0.2 111.5 2019 0.2 110.8 Thereafter 0.3 791.3 $ 3.1 $ 1,343.8 (1) This amount includes approximately $836.7 million payable ratably over sixteen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of June 30, 2015 , where applicable. Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada's Keystone pipeline system. CVR Refining leases various equipment, including real properties, under long-term operating leases expiring at various dates. For the three months ended June 30, 2015 and 2014 , lease expense totaled approximately $0.4 million and $0.6 million , respectively. For the six months ended June 30, 2015 and 2014 , lease expense totaled approximately $0.9 million and $1.2 million , respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR Refining's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire. Additionally, in the normal course of business, CVR Refining has long-term commitments to purchase storage capacity and pipeline transportation services. For the three months ended June 30, 2015 and 2014 , total expense of approximately $31.8 million and $32.2 million , respectively, was incurred related to long-term commitments. For the six months ended June 30, 2015 and 2014 , total expense of approximately $61.9 million and $63.2 million , respectively, was incurred related to long-term commitments. Crude Oil Supply Agreement On August 31, 2012, CRRM and Vitol Inc. ("Vitol") entered into an Amended and Restated Crude Oil Supply Agreement (as amended, the "Vitol Agreement"). Under the Vitol Agreement, Vitol supplies the petroleum business with crude oil and intermediation logistics, which helps to reduce the Partnership's inventory position and mitigate crude oil pricing risk. The Vitol Agreement will automatically renew for successive one -year terms (each such term, a "Renewal Term") unless either party provides the other with notice of nonrenewal at least 180 days prior to expiration of any Renewal Term. The Vitol Agreement currently extends through December 31, 2016. Litigation From time to time, CVR Refining is involved in various lawsuits arising in the normal course of business, including matters such as those described below under "Environmental, Health and Safety ("EHS") Matters." Liabilities related to such litigation are recognized when the related costs are probable and can be reasonably estimated. These provisions are reviewed at least quarterly and adjusted to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular case. It is possible that management's estimates of the outcomes will change due to uncertainties inherent in litigation and settlement negotiations. Except as described below, there were no new proceedings or material developments in proceedings that CVR Refining previously reported in its 2014 Form 10-K or in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2015, which was filed with the SEC effective as of May 1, 2015 ("2015 Q1 Form 10-Q"). In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters will prove to be accurate. Flood, Crude Oil Discharge and Insurance As previously disclosed in the 2014 Form 10-K and the 2015 Q1 Form 10-Q, CRRM filed a lawsuit against certain of its environmental insurance carriers requesting insurance coverage indemnification for the June/July 2007 flood and crude oil discharge losses at CRRM's Coffeyville refinery. During the second quarter of 2015, CRRM entered into a settlement agreement and release with the insurance carriers involved in the lawsuit, pursuant to which (i) CRRM received settlement proceeds of approximately $31.3 million , (ii) the parties mutually released each other from all claims relating to the flood and crude oil discharge and (iii) all pending appeals have been dismissed. Of the settlement proceeds received, $27.3 million were recorded as a flood insurance recovery in the Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2015. The remaining $4.0 million of settlement proceeds reduced CVR Refining's $4.0 million receivable related to this matter, which was included in other assets on the Condensed Consolidated Balance Sheets as of December 31, 2014. Environmental, Health and Safety ("EHS") Matters CRRM, Coffeyville Resources Crude Transportation, LLC ("CRCT"), Coffeyville Resources Terminal, LLC ("CRT") and Wynnewood Refining Company, LLC ("WRC") are subject to various stringent federal, state, and local EHS rules and regulations. Liabilities related to EHS matters are recognized when the related costs are probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, existing technology, site-specific costs and currently enacted laws and regulations. In reporting EHS liabilities, no offset is made for potential recoveries. CRRM, CRCT, WRC and CRT own and/or operate manufacturing and ancillary operations at various locations directly related to petroleum refining and distribution. Therefore, CRRM, CRCT, WRC and CRT have exposure to potential EHS liabilities related to past and present EHS conditions at these locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the Resource Conservation and Recovery Act ("RCRA") and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons can include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances. Similarly, the Oil Pollution Act generally subjects owners and operators of facilities to strict, joint and several liability for all containment and clean-up costs, natural resource damages, and potential governmental oversight costs arising from oil spills into the waters of the United States, which has been broadly interpreted to include most water bodies including intermittent streams. CRRM, CRCT, WRC and CRT are subject to extensive and frequently changing federal, state and local environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, and the storage, handling, use and transportation of petroleum and the characteristics and composition of gasoline and diesel fuels. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that our operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, 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. As previously reported, CVR Refining is party to, or otherwise subject to: (i) administrative orders and consent decrees with federal, state and local environmental authorities, as applicable, addressing corrective actions under RCRA, the Clean Air Act and the Clean Water Act; (ii) the Mobile Source Air Toxic II ("MSAT II") rule which requires reductions of benzene in gasoline; (iii) the Renewable Fuel Standard ("RFS"), which requires refiners to either blend "renewable fuels" in with their transportation fuels or purchase renewable fuel credits, known as RINs, in lieu of blending; and (iv) "Tier 3" gasoline sulfur standards. Except as otherwise described below, there have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the foregoing environmental matters from those provided in the 2014 Form 10-K and the 2015 Q1 Form 10-Q. CRRM, CRCT, WRC and CRT each believe it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described or referenced herein or other EHS matters which may develop in the future will not have a material adverse effect on CVR Refining's business, financial condition or results of operations. As previously disclosed in the 2014 Form 10-K, in January 2014, the EPA issued an inspection report to WRC related to a RCRA compliance evaluation inspection conducted in March 2013 at the Wynnewood refinery. In February 2014, the Oklahoma Department of Environmental Quality ("ODEQ") notified WRC that it concurred with the EPA's inspection findings and would be pursuing enforcement. WRC and ODEQ entered into a Consent Order in June 2015 resolving all alleged non-compliance associated with the RCRA compliance evaluation inspection. The Consent Order requires WRC to take certain corrective actions, including specified groundwater remediation and monitoring measures pursuant to a work plan to be approved by ODEQ. CVR Refining does not anticipate that the costs of complying with the Consent Order will be material. At June 30, 2015 , CVR Refining's Condensed Consolidated Balance Sheets included total environmental accruals of $3.0 million , compared with $1.1 million at December 31, 2014 . Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate. Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended June 30, 2015 and 2014 , capital expenditures were approximately $7.2 million and $26.4 million , respectively. For the six months ended June 30, 2015 and 2014 , capital expenditures were approximately $17.8 million and $60.1 million , respectively. These expenditures were incurred for environmental compliance and efficiency of the operations. The cost of RINs for the three months ended June 30, 2015 and 2014 was approximately $37.5 million and $29.1 million , respectively. The cost of RINs for the six months ended June 30, 2015 and 2014 was approximately $74.1 million and $63.8 million , respectively. As of June 30, 2015 and December 31, 2014 , CVR Refining's biofuel blending obligation was approximately $33.2 million and $52.3 million , respectively, which is recorded in accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	(12) Fair Value Measurements In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820"), the Partnership utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business. ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1 — Quoted prices in active markets for identical assets or liabilities • Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities) • Level 3 — Significant unobservable inputs (including CVR Refining's own assumptions in determining the fair value) The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2015 and December 31, 2014 : June 30, 2015 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 14.4 $ — $ 14.4 Other long-term assets (derivative agreements) — 8.5 — 8.5 Total Assets $ — $ 22.9 $ — $ 22.9 Other current liabilities (derivative agreements) — (4.8 ) — (4.8 ) Other current liabilities (biofuel blending obligation) — (13.8 ) — (13.8 ) Total Liabilities $ — $ (18.6 ) $ — $ (18.6 ) December 31, 2014 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 25.0 $ — $ 25.0 Other long-term assets (derivative agreements) — 22.3 — 22.3 Total Assets $ — $ 47.3 $ — $ 47.3 Other current liabilities (biofuel blending obligation) — (49.6 ) — (49.6 ) Total Liabilities $ — $ (49.6 ) $ — $ (49.6 ) As of June 30, 2015 and December 31, 2014 , the only financial assets and liabilities that are measured at fair value on a recurring basis are CVR Refining's derivative instruments and uncommitted biofuel blending obligation. Additionally, the fair value of the debt issuances is disclosed in Note 8 ("Long-Term Debt") . The commodity derivative contracts and the uncommitted biofuel blending obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered level 2 inputs. CVR Refining had no transfers of assets or liabilities between any of the above levels during the six months ended June 30, 2015 .

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	(13) Derivative Financial Instruments Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows: Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions) Current period settlements on derivative contracts $ (28.5 ) $ 33.9 $ (34.8 ) $ 55.0 Gain (loss) on derivatives, net (12.6 ) 35.9 (64.0 ) 145.3 CVR Refining is subject to price fluctuations caused by supply conditions, weather, economic conditions, interest rate fluctuations and other factors. To manage price risk on crude oil and other inventories and to fix margins on certain future production, CVR Refining from time to time enters into various commodity derivative transactions. CVR Refining has adopted accounting standards which impose extensive record-keeping requirements in order to designate a derivative financial instrument as a hedge. CVR Refining holds derivative instruments, such as exchange-traded crude oil futures and certain over-the-counter forward swap agreements, which it believes provide an economic hedge on future transactions, but such instruments are not designated as hedges for GAAP purposes. Gains or losses related to the change in fair value and periodic settlements of these derivative instruments are classified as gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. There are no premiums paid or received at inception of the derivative contracts and upon settlement, there is no cost recovery associated with these contracts. CVR Refining maintains a margin account to facilitate other commodity derivative activities. A portion of this account may include funds available for withdrawal. These funds are included in cash and cash equivalents within the Condensed Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Condensed Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the Condensed Consolidated Balance Sheets. From time to time, CVR Refining may be required to deposit additional funds into this margin account. The fair value of the open commodity positions as of June 30, 2015 was a net loss of $1.5 million included in other current liabilities . For the three months ended June 30, 2015 and 2014 , CVR Refining recognized net loss es of $0.4 million and $0.2 million , respectively. For the six months ended June 30, 2015 and 2014 , CVR Refining recognized net loss es of $1.4 million and $0.4 million , respectively. These recognized net losses are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. Commodity Swaps CVR Refining enters into commodity swap contracts in order to fix the margin on a portion of future production. The physical volumes are not exchanged and these contracts are net settled with cash. The contract fair value of the commodity swaps is reflected on the Condensed Consolidated Balance Sheets with changes in fair value currently recognized in the Condensed Consolidated Statements of Operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. At June 30, 2015 and December 31, 2014 , CVR Refining had open commodity hedging instruments consisting of 8.1 million barrels and 9.1 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. The fair value of the outstanding contracts at June 30, 2015 was a net unrealized gain of $19.6 million , of which $14.4 million was included in current assets , $8.5 million was included in non-current assets and $3.3 million was included in current liabilities . For the three months ended June 30, 2015 and 2014 , CVR Refining recognized a net loss of $12.2 million and a net gain of $36.1 million , respectively. For the six months ended June 30, 2015 and 2014 , CVR Refining recognized a net loss of $62.6 million and a net gain of $145.7 million , respectively. These recognized net gains and losses are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. Counterparty Credit Risk CVR Refining's exchange-traded crude oil futures and certain over-the-counter forward swap agreements are potentially exposed to concentrations of credit risk as a result of economic conditions and periods of uncertainty and illiquidity in the credit and capital markets. CVR Refining manages credit risk on its exchange-traded crude oil futures by completing trades with an exchange clearinghouse, which subjects the trades to mandatory margin requirements until the contract settles. CVR Refining also monitors the creditworthiness of its commodity swap counterparties and assesses the risk of nonperformance on a quarterly basis. Counterparty credit risk identified as a result of this assessment is recognized as a valuation adjustment to the fair value of the commodity swaps recorded in the Condensed Consolidated Balance Sheets. As of June 30, 2015 , the counterparty credit risk adjustment was not material to the condensed consolidated financial statements. Additionally, CVR Refining does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance. Offsetting Assets and Liabilities The commodity swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which CVR Refining has entered into agreements governing the nature of the derivative transactions. Each of the counterparty agreements provides for the right to setoff each individual derivative position to arrive at the net receivable due from the counterparty or payable owed by CVR Refining. As a result of the right to setoff, CVR Refining's recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Condensed Consolidated Balance Sheets. In accordance with guidance issued by the FASB related to "Disclosures about Offsetting Assets and Liabilities," the tables below outline the gross amounts of the recognized assets and liabilities and the gross amounts offset in the Condensed Consolidated Balance Sheets for the various types of open derivative positions. The offsetting assets and liabilities for CVR Refining's derivatives as of June 30, 2015 are recorded as current assets, non-current assets and current liabilities in prepaid expenses and other current assets, other long-term assets and accrued expenses and other current liabilities, respectively, in the Condensed Consolidated Balance Sheets as follows: As of June 30, 2015 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 16.4 $ (2.0 ) $ 14.4 $ — $ 14.4 Total $ 16.4 $ (2.0 ) $ 14.4 $ — $ 14.4 As of June 30, 2015 Description Gross Non-Current Assets Gross Amounts Offset Net Non-Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 8.6 $ (0.1 ) $ 8.5 $ — $ 8.5 Total $ 8.6 $ (0.1 ) $ 8.5 $ — $ 8.5 As of June 30, 2015 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 7.8 $ (4.5 ) $ 3.3 $ — $ 3.3 Other Derivative Activity 1.5 — 1.5 (1.5 ) — Total $ 9.3 $ (4.5 ) $ 4.8 $ (1.5 ) $ 3.3 The offsetting assets and liabilities for CVR Refining's derivatives as of December 31, 2014 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Condensed Consolidated Balance Sheets as follows: As of December 31, 2014 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 25.3 $ (0.3 ) $ 25.0 $ — $ 25.0 Total $ 25.3 $ (0.3 ) $ 25.0 $ — $ 25.0 As of December 31, 2014 Description Gross Non-Current Assets Gross Amounts Offset Net Non-Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 22.3 $ — $ 22.3 $ — $ 22.3 Total $ 22.3 $ — $ 22.3 $ — $ 22.3

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	(14) Related Party Transactions CVR Refining is party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries (including CVR Partners and its subsidiary) that govern the business relations among each party including: the (i) Feedstock and Shared Services Agreement; (ii) Coke Supply Agreement; (iii) Environmental Agreement; (iv) Services Agreement and (v) Limited Partnership Agreement. Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2014 Form 10-K. Amounts owed to CVR Refining and CRRM from CVR Energy and its subsidiaries with respect to these agreements are included in accounts receivable and prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Refining and CRRM with respect to these agreements are included in accounts payable, personnel accruals, accrued expenses and other current liabilities, long-term debt and other long-term liabilities, on CVR Refining's Condensed Consolidated Balance Sheets. Feedstock and Shared Services Agreement CRRM is party to a feedstock and shared services agreement with Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF") under which the two parties provide feedstocks and other services to one another. These feedstocks and services are utilized in the respective production processes of CRRM's Coffeyville, Kansas refinery and CRNF's nitrogen fertilizer plant. Pursuant to the feedstock agreement, CRRM and CRNF have agreed to transfer hydrogen to one another; provided, CRRM is not required to sell hydrogen to CRNF if such hydrogen is required for operation of CRRM's refinery, if such sale would adversely affect the Partnership's classification as a partnership for federal income tax purposes, or if such sale would not be in CRRM's best interest. Net monthly sales of hydrogen to CRNF have been reflected as net sales for CVR Refining, when applicable. Net monthly receipts of hydrogen from CRNF have been reflected in cost of product sold (exclusive of depreciation and amortization) for CVR Refining. For the three months ended June 30, 2015 and 2014 , CVR Refining recognized $2.0 million and $0.9 million , respectively, of cost of product sold (exclusive of depreciation and amortization) related to the purchase of hydrogen from the nitrogen fertilizer facility. For the six months ended June 30, 2015 and 2014 , CVR Refining recognized $8.5 million and $6.8 million , respectively, of cost of product sold (exclusive of depreciation and amortization) related to the purchase of hydrogen from the nitrogen fertilizer facility. At June 30, 2015 and December 31, 2014 , there were approximately $0.3 million and $1.3 million , respectively, of payables included in accounts payable on the Condensed Consolidated Balance Sheets associated with unpaid balances related to hydrogen. CRNF is also obligated to make available to CRRM any nitrogen produced by the Linde air separation plant that is not required for the operation of the nitrogen fertilizer plant, as determined by CRNF in a commercially reasonable manner. Direct operating expenses associated with nitrogen purchased by CRRM from CRNF for the three months ended June 30, 2015 and 2014 , were approximately $0 and $0.3 million , respectively. Direct operating expenses associated with nitrogen purchased by CRRM from CRNF for the six months ended June 30, 2015 and 2014 , were approximately $0 and $0.5 million , respectively. No amounts were paid by CRNF to CRRM for any of the periods presented. The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. For each of the three and six months ended June 30, 2015 and 2014 , direct operating expenses generated from the purchase of tail gas from CRNF were nominal. In April 2011, in connection with the tail gas stream, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF agreed to pay CRRM the cost of installing the pipe over the next three years and in the fourth year provided an additional 15% to cover the cost of capital. At June 30, 2015 and December 31, 2014 , an asset of approximately $0 and $0.1 million , respectively, was included in other current assets. Additionally, at June 30, 2015 and December 31, 2014 , a liability of approximately $0.2 million was included in other current liabilities and approximately $0.9 million and $1.0 million , respectively, was included in other non-current liabilities in the Condensed Consolidated Balance Sheets. At June 30, 2015 and December 31, 2014 , payables of approximately $0.1 million and $0.2 million , respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with amounts yet to be paid related to components of the feedstock and shared services agreement, other than amounts associated with hydrogen purchases. At June 30, 2015 and December 31, 2014 , receivables of approximately $0.8 million and $1.1 million , respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with receivables related to components of the feedstock and shared services agreement. Coke Supply Agreement CRRM is party to a coke supply agreement with CRNF pursuant to which CRRM supplies CRNF with pet coke. This agreement provides that CRRM must deliver to CRNF during each calendar year an annual required amount of pet coke equal to the lesser of (i) 100 percent of the pet coke produced at CRRM's Coffeyville, Kansas petroleum refinery or (ii) 500,000 tons of pet coke. CRNF is also obligated to purchase this annual required amount. If during a calendar month CRRM produces more than 41,667 tons of pet coke, then CRNF will have the option to purchase the excess at the purchase price provided for in the agreement. If CRNF declines to exercise this option, CRRM may sell the excess to a third party. The price CRNF pays pursuant to the pet coke supply agreement is based on the lesser of a pet coke price derived from the price received for urea ammonium nitrate ("UAN"), or the UAN-based price, and a pet coke price index. The UAN-based price begins with a pet coke price of $25 per ton based on a price per ton for UAN (exclusive of transportation cost), or netback price, of $205 per ton, and adjusts up or down $0.50 per ton for every $1.00 change in the netback price. The UAN-based price has a ceiling of $40 per ton and a floor of $5 per ton. CRNF pays any taxes associated with the sale, purchase, transportation, delivery, storage or consumption of the pet coke. Amounts payable under the feedstock and shared services agreements can be offset with any amount receivable for pet coke. Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $2.1 million and $2.3 million for the three months ended June 30, 2015 and 2014 , respectively. Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $4.2 million and $4.6 million for the six months ended June 30, 2015 and 2014 , respectively. Receivables of approximately $0.3 million and $0.5 million related to the coke supply agreement were included in accounts receivable on the Condensed Consolidated Balance Sheets at June 30, 2015 and December 31, 2014 , respectively. Services Agreement CVR Refining obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR Refining GP and CVR Energy. Net amounts incurred under the services agreement for the three and six months ended June 30, 2015 and 2014 were as follows: Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 4.7 $ 5.5 $ 9.3 $ 10.9 Selling, general and administrative expenses (exclusive of depreciation and amortization) 13.4 13.0 26.0 26.5 Total $ 18.1 $ 18.5 $ 35.3 $ 37.4 At June 30, 2015 and December 31, 2014 , payables and liabilities of approximately $9.8 million and $13.6 million , respectively, were included in accounts payable, personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. Limited Partnership Agreement The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). For the three months ended June 30, 2015 and 2014 , approximately $1.7 million and $1.8 million , respectively, were incurred under the partnership agreement. For the six months ended June 30, 2015 and 2014 , approximately $4.0 million and $3.3 million , respectively, were incurred under the partnership agreement. Intercompany Credit Facility As of June 30, 2015 , the Partnership had borrowings of $31.5 million outstanding under the intercompany credit facility. For each of the three and six months ended June 30, 2015 and 2014 , the Partnership paid $0.2 million and $0.5 million , respectively, of interest to CRLLC. See Note 8 ("Long-Term Debt") for additional discussion of the intercompany credit facility. Insight Portfolio Group Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. The Partnership participates in Insight Portfolio Group's buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	(15) Subsequent Events Distribution On July 29, 2015 , the board of directors of the Partnership's general partner declared a cash distribution for the second quarter of 2015 to the Partnership's unitholders of $0.98 per common unit or $144.6 million in aggregate. The cash distribution will be paid on August 17, 2015 to unitholders of record at the close of business on August 10, 2015 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2014 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2014 , which was filed with the SEC as of February 20, 2015 (the "2014 Form 10-K"). The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy and its affiliates incurred on behalf of the Partnership. These related party transactions are governed by the services agreement originally entered into on December 31, 2012. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing and allocation of certain costs. The amounts charged or allocated to the Partnership are not necessarily indicative of the cost that the Partnership would have incurred had it operated as an independent entity. In the opinion of the Partnership's management, the accompanying condensed consolidated financial statements and related notes reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of June 30, 2015 and December 31, 2014 , the results of operations of the Partnership for the three and six month periods ended June 30, 2015 and 2014 , the changes in partners' capital for the Partnership for the six month period ended June 30, 2015 and the cash flows of the Partnership for the six month periods ended June 30, 2015 and 2014 . The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2015 or any other interim or annual period.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers" ("ASU 2014-09"), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard is effective for interim and annual periods beginning after December 15, 2016 and permits the use of either the retrospective or cumulative effect transition method. Early adoption is not permitted. On July 9, 2015, the FASB approved a one-year deferral of the effective date making the standard effective for interim and annual periods beginning after December 15, 2017. The FASB will continue to permit entities to adopt the standard on the original effective date if they choose. The Partnership has not yet selected a transition method and is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures. In April 2015, the FASB issued ASU 2015-03, "Simplifying the Presentation of Debt Issuance Costs" ("ASU 2015-03") . The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. The standard is effective for interim and annual periods beginning after December 31, 2015 and is required to be applied on a retrospective basis. Early adoption is permitted. The Partnership expects that the adoption of ASU 2015-03 will result in a reclassification of certain debt issuance costs on the Condensed Consolidated Balance Sheets.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation Activity	A summary of phantom unit activity and changes under the CVR Refining LTIP during the six months ended June 30, 2015 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at January 1, 2015 403,947 $ 18.89 Granted — — Vested — — Forfeited (33,260 ) 19.13 Non-vested at June 30, 2015 370,687 $ 18.87

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: June 30, 2015 December 31, 2014 (in millions) Finished goods $ 149.4 $ 163.5 Raw materials and precious metals 114.5 78.8 In-process inventories 18.4 20.6 Parts and supplies 31.6 30.9 $ 313.9 $ 293.8

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Summary of costs for property, plant, and equipment	A summary of costs for property, plant and equipment is as follows: June 30, 2015 December 31, 2014 (in millions) Land and improvements $ 28.0 $ 27.7 Buildings 46.0 45.4 Machinery and equipment 2,050.0 2,015.5 Automotive equipment 22.5 21.2 Furniture and fixtures 8.9 8.4 Leasehold improvements 0.8 0.8 Construction in progress 98.4 61.2 2,254.6 2,180.2 Accumulated depreciation 759.7 693.1 Total property, plant and equipment, net $ 1,494.9 $ 1,487.1

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt was as follows: June 30, 2015 December 31, 2014 (in millions) 6.5% Senior Notes due 2022 $ 500.0 $ 500.0 Intercompany credit facility 31.5 31.5 Capital lease obligations 49.2 49.9 Total debt 580.7 581.4 Current portion of capital lease obligations (1.5 ) (1.4 ) Long-term debt, net of current portion $ 579.2 $ 580.0

Partners' Capital and Partner28

Partners' Capital and Partnership Distributions (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Schedule of distributions made to limited partner	The following is a summary of cash distributions paid to the Partnership's unitholders during 2015 for the respective quarters to which the distributions relate: December 31, 2014 March 31, 2015 Total Cash Distributions Paid in 2015 (in millions, except per unit data) Amount paid to CVR Refining Holdings, LLC and affiliates $ 38.2 $ 78.5 $ 116.7 Amounts paid to non-affiliates 16.4 33.7 50.0 Total amount paid $ 54.6 $ 112.2 $ 166.7 Per common unit $ 0.37 $ 0.76 $ 1.13 Common units outstanding 147.6 147.6

Net Income per Common Unit (Tab

Net Income per Common Unit (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Schedule of computations of the basic and diluted earnings per share	The following table illustrates the Partnership's calculation of net income per common unit for the three and six months ended June 30, 2015 and 2014 : Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions, except per unit data) Net income $ 227.8 $ 180.0 $ 274.5 $ 445.4 Net income per common unit, basic $ 1.54 $ 1.22 $ 1.86 $ 3.02 Net income per common unit, diluted $ 1.54 $ 1.22 $ 1.86 $ 3.02 Weighted-average common units outstanding, basic 147.6 147.6 147.6 147.6 Weighted-average common units outstanding, diluted 147.6 147.6 147.6 147.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations	The minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations are as follows: Operating Unconditional (1) (in millions) Six months ending December 31, 2015 $ 0.8 $ 97.2 Year Ending December 31, 2016 1.2 119.9 2017 0.4 113.1 2018 0.2 111.5 2019 0.2 110.8 Thereafter 0.3 791.3 $ 3.1 $ 1,343.8 (1) This amount includes approximately $836.7 million payable ratably over sixteen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of June 30, 2015 , where applicable. Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada's Keystone pipeline system.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on a recurring basis	The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2015 and December 31, 2014 : June 30, 2015 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 14.4 $ — $ 14.4 Other long-term assets (derivative agreements) — 8.5 — 8.5 Total Assets $ — $ 22.9 $ — $ 22.9 Other current liabilities (derivative agreements) — (4.8 ) — (4.8 ) Other current liabilities (biofuel blending obligation) — (13.8 ) — (13.8 ) Total Liabilities $ — $ (18.6 ) $ — $ (18.6 ) December 31, 2014 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 25.0 $ — $ 25.0 Other long-term assets (derivative agreements) — 22.3 — 22.3 Total Assets $ — $ 47.3 $ — $ 47.3 Other current liabilities (biofuel blending obligation) — (49.6 ) — (49.6 ) Total Liabilities $ — $ (49.6 ) $ — $ (49.6 )

Derivative Financial Instrume32

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Components of gain (loss) on derivatives, net and current period settlements on derivative contracts	Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows: Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions) Current period settlements on derivative contracts $ (28.5 ) $ 33.9 $ (34.8 ) $ 55.0 Gain (loss) on derivatives, net (12.6 ) 35.9 (64.0 ) 145.3
Schedule of offsetting assets	The offsetting assets and liabilities for CVR Refining's derivatives as of December 31, 2014 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Condensed Consolidated Balance Sheets as follows: As of December 31, 2014 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 25.3 $ (0.3 ) $ 25.0 $ — $ 25.0 Total $ 25.3 $ (0.3 ) $ 25.0 $ — $ 25.0 As of December 31, 2014 Description Gross Non-Current Assets Gross Amounts Offset Net Non-Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 22.3 $ — $ 22.3 $ — $ 22.3 Total $ 22.3 $ — $ 22.3 $ — $ 22.3 The offsetting assets and liabilities for CVR Refining's derivatives as of June 30, 2015 are recorded as current assets, non-current assets and current liabilities in prepaid expenses and other current assets, other long-term assets and accrued expenses and other current liabilities, respectively, in the Condensed Consolidated Balance Sheets as follows: As of June 30, 2015 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 16.4 $ (2.0 ) $ 14.4 $ — $ 14.4 Total $ 16.4 $ (2.0 ) $ 14.4 $ — $ 14.4 As of June 30, 2015 Description Gross Non-Current Assets Gross Amounts Offset Net Non-Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 8.6 $ (0.1 ) $ 8.5 $ — $ 8.5 Total $ 8.6 $ (0.1 ) $ 8.5 $ — $ 8.5
Schedule of offsetting liabilities	As of June 30, 2015 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 7.8 $ (4.5 ) $ 3.3 $ — $ 3.3 Other Derivative Activity 1.5 — 1.5 (1.5 ) — Total $ 9.3 $ (4.5 ) $ 4.8 $ (1.5 ) $ 3.3

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Net amounts incurred under the services agreement for the three and six months ended June 30, 2015 and 2014 were as follows: Three Months Ended Six Months Ended 2015 2014 2015 2014 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 4.7 $ 5.5 $ 9.3 $ 10.9 Selling, general and administrative expenses (exclusive of depreciation and amortization) 13.4 13.0 26.0 26.5 Total $ 18.1 $ 18.5 $ 35.3 $ 37.4

Formation of the Partnership,34

Formation of the Partnership, Organization and Nature of Business (Details) - USD ($) $ / shares in Units, $ in Millions	Jul. 24, 2014	Jun. 30, 2014	Dec. 31, 2012	Jul. 23, 2014	Jun. 30, 2015	Jun. 30, 2015	Jun. 29, 2014
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public							29.00%
Maximum period after the end of each quarter of cash distribution to common unitholders					60 days
CRLLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Ownership interest in general partner (as a percent)					100.00%	100.00%
CRLLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Limited partner interest (as a percent)						66.00%
IEP Energy LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Majority shareholder ownership interest (as a percent)					82.00%
Percentage of limited partner interest held by the public							4.00%
CVR Refining Holdings
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Limited partner interest (as a percent)					66.00%		71.00%
CVR Energy, Inc | CVR Partners | Minimum
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of common units owned by managing partner			50.00%
Second Underwritten Offering
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public				33.00%		34.00%
Number of partnership units sold in offering (in units)	589,100	6,500,000
Offering price per unit (in dollars per unit)		$ 26.07
Proceeds from issuance of common limited partners units	$ 14.9	$ 164.1
Number of partnership units redeemed in offering (in units)		6,500,000
Second Underwritten Offering | IEP Energy LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public						4.00%
Second Underwritten Offering | CVR Refining Holdings
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Limited partner interest (as a percent)				67.00%		66.00%
Number of partnership units sold in offering (in units)	385,900
Proceeds from issuance of common limited partners units	$ 9.7
Second Underwritten Offering | CVR Refining Holdings | CVR Refining GP, LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of common units owned by managing partner						100.00%

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Apr. 18, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of allocation of share-based compensation expense			100.00%
CVR Energy Long Term Incentive Plan | Restricted stock units | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Energy Long Term Incentive Plan | Restricted stock units | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Energy Long Term Incentive Plan | Restricted stock units | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Energy Long Term Incentive Plan | Performance unit awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expenses		$ 0.8		$ 1.5
CVR Energy, Inc | CVR Energy Long Term Incentive Plan | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Offer price per share received as cash settlement on restricted stock awards vested (in dollars per share)					$ 30
Number of shares considered for determining cash payment for each award upon vesting			1
Unrecognized compensation cost	$ 0.4		$ 0.4
Period for recognition for unrecognized compensation expense			6 months
Compensation expenses	$ (0.1)	$ 0.7	$ 0.1	$ 1.2

Share-Based Compensation (Det36

Share-Based Compensation (Details 2) - Incentive Unit Award - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Number of shares considered for determining cash payment for each award upon vesting			1
Unrecognized compensation cost	$ 3.8		$ 3.8
Period for recognition for unrecognized compensation expense			1 year 5 months
Compensation expenses	0.6	$ 0.5	$ 1.6	$ 1
Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
Accrued expenses and other current liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based arrangement liability	$ 2.1		$ 2.1		$ 0.5

Share-Based Compensation (Det37

Share-Based Compensation (Details 3) - CVR Refining LTIP $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2014USD ($)shares	Jun. 30, 2015USD ($)shares	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)trading_dayshares	Jun. 30, 2014USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of common units issuable under the plan (in shares)		11,070,000		11,070,000
Unrecognized compensation cost | $		$ 4.5		$ 4.5
Period for recognition for unrecognized compensation expense				1 year 5 months
Compensation expenses | $		0.6	$ 0.8	$ 2	$ 1.5
Phantom Unit Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Number of shares considered for determining cash payment for each award upon vesting				1
Granted				0
Phantom Unit Plan | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage				33.33%
Phantom Unit Plan | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage				33.33%
Phantom Unit Plan | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage				33.33%
Personnel Accruals, Accrued Expenses and Other Current Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based arrangement liability | $	$ 1	$ 3		$ 3
Executive | Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
Number of shares considered for determining cash payment for each award upon vesting				1
Granted	227,927
Period for determination of cash payment value | trading_day				10

Share Based Compensation (Detai

Share Based Compensation (Details 4) - CVR Refining LTIP - Phantom Unit Plan - $ / shares	6 Months Ended
	Jun. 30, 2015
Phantom Units (in shares):
Non-vested at January 1, 2015	403,947
Granted	0
Vested	0
Forfeited	(33,260)
Non-vested at June 30, 2015	370,687
Weighted- Average Grant-Date Fair Value (in dollars per share):
Non-vested at January 1, 2015	$ 18.89
Granted	0
Vested	0
Forfeited	19.13
Non-vested at June 30, 2015	$ 18.87

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Finished goods	$ 149.4	$ 163.5
Raw materials and precious metals	114.5	78.8
In-process inventories	18.4	20.6
Parts and supplies	31.6	30.9
Inventories	$ 313.9	$ 293.8

Property, Plant and Equipment40

Property, Plant and Equipment (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Property, Plant, and Equipment
Gross property, plant and equipment	$ 2,254.6	$ 2,180.2
Accumulated depreciation	759.7	693.1
Total property, plant and equipment, net	1,494.9	1,487.1
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	28	27.7
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	46	45.4
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	2,050	2,015.5
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	22.5	21.2
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	8.9	8.4
Leasehold improvements
Property, Plant, and Equipment
Gross property, plant and equipment	0.8	0.8
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 98.4	$ 61.2

Property, Plant and Equipment41

Property, Plant and Equipment (Details 2) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Capitalized interest	$ 0.8	$ 2.8	$ 1.2	$ 5.1
Original carrying value of assets under capital lease obligations	$ 24.8		$ 24.8		$ 24.8

Cost Classifications (Details)

Cost Classifications (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Costs and Expenses [Abstract]
Depreciation and amortization not included in cost of product sold	$ 1.7	$ 1.5	$ 3.3	$ 2.8
Depreciation and amortization not included in direct operating expenses	31.9	28.9	63.8	56.8
Depreciation and amortization not included in selling, general and administrative expenses	$ 0.6	$ 0.3	$ 1.1	$ 0.6

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt	$ 580.7	$ 581.4
Current portion of capital lease obligations	(1.5)	(1.4)
Long-term debt, net of current portion	$ 579.2	$ 580
6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.50%	6.50%
Senior Notes | 6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Total debt	$ 500	$ 500
Line of Credit | Intercompany credit facility
Debt Instrument [Line Items]
Total debt	31.5	31.5
Capital Lease Obligations
Debt Instrument [Line Items]
Total debt	$ 49.2	$ 49.9

Long-Term Debt (Details 2)

Long-Term Debt (Details 2)	6 Months Ended
	Jun. 30, 2015USD ($)lease	Dec. 31, 2014	Oct. 23, 2012USD ($)
Debt Instrument [Line Items]
Number of leases acquired | lease	2
6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)	6.50%	6.50%
Amended and Restated ABL Credit Facility | Credit Parties
Debt Instrument [Line Items]
Borrowing capacity	$ 400,000,000
Maximum borrowing capacity optional expansion	$ 200,000,000
Swingline loans sublimit as a percentage of the total facility commitment	10.00%
Letter of credit sublimit as a percentage of the total facility commitment	90.00%
Aggregate availability	$ 322,700,000
Outstanding letters of credit	27,800,000
Outstanding borrowings	0
Intercompany credit facility | CRLLC
Debt Instrument [Line Items]
Outstanding borrowings	$ 31,500,000
Capital Lease related to Excel Pipeline LLC
Debt Instrument [Line Items]
Remaining term of leases	172 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Debt Instrument [Line Items]
Remaining term of leases	171 months
Senior Notes | 6.5% Second Lien Senior Secured Notes, due 2022 | Refining LLC
Debt Instrument [Line Items]
Aggregate principal amount			$ 500,000,000
Stated interest rate (as a percent)			6.50%
Senior Notes | Level 2 | 6.5% Second Lien Senior Secured Notes, due 2022 | Refining LLC
Debt Instrument [Line Items]
Estimated fair value	$ 500,000,000
Line of Credit | Intercompany credit facility | CRLLC
Debt Instrument [Line Items]
Borrowing capacity	$ 250,000,000
Term of credit facility	6 years
Variable rate basis	LIBOR
Basis spread on variable rate (as a percent)	3.00%
Line of Credit | Intercompany credit facility | CRLLC
Debt Instrument [Line Items]
Aggregate availability	$ 218,500,000
Outstanding borrowings	31,500,000
Line of Credit | Intercompany credit facility | CRLLC | Minimum
Debt Instrument [Line Items]
Amount of default of other indebtness under customary events of default	$ 25,000,000

Partners' Capital and Partner45

Partners' Capital and Partnership Distributions (Details)	6 Months Ended	13 Months Ended
	Jun. 30, 2015partnership_interestshares	Jun. 29, 2014	Dec. 31, 2014shares
Equity [Abstract]
Number of types of partnership interests outstanding | partnership_interest	2
Common units issued (in units)	147,600,000		147,600,000
Related Party Transaction [Line Items]
Maximum period after the end of each quarter of cash distribution to common unitholders	60 days
CVR Refining Holdings
Related Party Transaction [Line Items]
Number of issued and outstanding common units owned	97,315,764
Percentage of outstanding units owned by CVR Refining Holdings	66.00%	71.00%

Partners' Capital and Partner46

Partners' Capital and Partnership Distributions (Details 2) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2015
Related Party Transaction [Line Items]
Amount of declared distribution made to limited partner	$ 112.2	$ 54.6
Declared distribution made to limited partner (in usd per unit)	$ 0.76	$ 0.37
Common units outstanding (in units)	147,600,000	147,600,000	147,600,000
Cash distributions paid to unitholders			$ 166.7
Cash distributions paid to unit holders (in usd per unit)			$ 1.13
Non-Affiliates
Related Party Transaction [Line Items]
Amount of declared distribution made to limited partner	$ 33.7	$ 16.4
Cash distributions paid to unitholders			$ 50
CVR Refining Holdings
Related Party Transaction [Line Items]
Amount of declared distribution made to limited partner	$ 78.5	$ 38.2
Cash distributions paid to unitholders			$ 116.7

Net Income per Common Unit (Det

Net Income per Common Unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Net income	$ 227.8	$ 180	$ 274.5	$ 445.4
Net income per common unit, basic (in usd per unit)	$ 1.54	$ 1.22	$ 1.86	$ 3.02
Net income per common unit, diluted (in usd per unit)	$ 1.54	$ 1.22	$ 1.86	$ 3.02
Weighted-average common units outstanding, basic (in units)	147.6	147.6	147.6	147.6
Weighted-average common units outstanding, diluted (in units)	147.6	147.6	147.6	147.6

Commitments and Contingencies48

Commitments and Contingencies (Details) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2015USD ($)bbl	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)bbl	Jun. 30, 2014USD ($)
Operating Leases
Six months ending December 31, 2015		$ 0.8		$ 0.8
2,016		1.2		1.2
2,017		0.4		0.4
2,018		0.2		0.2
2,019		0.2		0.2
Thereafter		0.3		0.3
Operating leases		3.1		3.1
Unconditional Purchase Obligations
Six months ending December 31, 2015	[1]	97.2		97.2
2,016	[1]	119.9		119.9
2,017	[1]	113.1		113.1
2,018	[1]	111.5		111.5
2,019	[1]	110.8		110.8
Thereafter	[1]	791.3		791.3
Unconditional purchase obligations	[1]	1,343.8		1,343.8
Unrecorded purchase agreements
Lease expenses		0.4	$ 0.6	0.9	$ 1.2
Storage Capacity and Pipeline Transportation Services
Unrecorded purchase agreements
Expenses incurred related to long-term commitments		31.8	$ 32.2	61.9	$ 63.2
Petroleum transportation service agreement with TransCanada | CRRM
Unrecorded purchase agreements
Amount payable related to petroleum transportation service agreements		$ 836.7		$ 836.7
Term of agreement				16 years
Minimum quantity of crude oil to be received per day (in barrels) | bbl		25,000		25,000
Unrecorded unconditional purchase obligation period over which minimum quantity is receivable				20 years
[1]	This amount includes approximately $836.7 million payable ratably over sixteen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of June 30, 2015, where applicable. Under the agreements, CRRM receives transportation of at least 25,000 barrels per day of crude oil with a delivery point at Cushing, Oklahoma for a term of twenty years on TransCanada's Keystone pipeline system.

Commitments and Contingencies49

Commitments and Contingencies (Details 2) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Gain Contingencies [Line Items]
Flood insurance recovery	$ 27.3	$ 0	$ 27.3	$ 0
CRRM Flood Insurance Litigation
Gain Contingencies [Line Items]
Proceeds from legal settlements	31.3
Decrease in insurance settlements receivable	$ 4
CRRM Flood Insurance Litigation | Other Assets
Gain Contingencies [Line Items]
Litigation receivable					$ 4

Commitments and Contingencies50

Commitments and Contingencies (Details 3) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Environmental, Health, and Safety ("EHS") Matters
Environmental costs capitalized in the period	$ 7.2	$ 26.4	$ 17.8	$ 60.1
Environmental Health and Safety Matters
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals	3		3		$ 1.1
Cost of Renewable Identification Numbers	37.5	$ 29.1	74.1	$ 63.8
Biofuel blending obligation recorded in accrued expenses and other current liabilities	$ 33.2		$ 33.2		$ 52.3
CRRM | New Vitol Agreement
Loss Contingencies [Line Items]
Renewal term of agreement			1 year
Number of days for prior notice of nonrenewal			180 days

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Fair Value Measurements
Other current assets (derivative agreements)	$ 14.4	$ 25
Other long-term assets (derivative agreements)	8.5	22.3
Total Assets	22.9	47.3
Other current liabilities (derivative agreements)	(4.8)
Total Liabilities	(18.6)	(49.6)
Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(13.8)	(49.6)
Level 1
Fair Value Measurements
Other current assets (derivative agreements)	0	0
Other long-term assets (derivative agreements)	0	0
Total Assets	0	0
Other current liabilities (derivative agreements)	0
Total Liabilities	0	0
Level 1 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	0	0
Level 2
Fair Value Measurements
Other current assets (derivative agreements)	14.4	25
Other long-term assets (derivative agreements)	8.5	22.3
Total Assets	22.9	47.3
Other current liabilities (derivative agreements)	(4.8)
Total Liabilities	(18.6)	(49.6)
Level 2 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(13.8)	(49.6)
Level 3
Fair Value Measurements
Other current assets (derivative agreements)	0	0
Other long-term assets (derivative agreements)	0	0
Total Assets	0	0
Other current liabilities (derivative agreements)	0
Total Liabilities	0	0
Level 3 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	$ 0	$ 0

Derivative Financial Instrume52

Derivative Financial Instruments (Details) - USD ($) $ in Millions	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]
Current period settlements on derivative contracts	$ (28.5)	$ 33.9	$ (34.8)	$ 55
Gain (loss) on derivatives, net	$ (12.6)	$ 35.9	$ (64)	$ 145.3

Derivative Financial Instrume53

Derivative Financial Instruments (Details 2) bbl in Millions, $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)bbl	Jun. 30, 2014USD ($)	Dec. 31, 2014bbl
Derivative Financial Instruments
Gain (loss) on derivatives, net	$ (12.6)	$ 35.9	$ (64)	$ 145.3
Commodity derivatives
Derivative Financial Instruments
Derivative asset (liability)	(1.5)		(1.5)
Gain (loss) on derivatives, net	(0.4)	(0.2)	(1.4)	(0.4)
Commodity swaps
Derivative Financial Instruments
Gain (loss) on derivatives, net	(12.2)	$ 36.1	(62.6)	$ 145.7
Commodity swaps | Not designated as hedges
Derivative Financial Instruments
Derivative asset (liability)	19.6		$ 19.6
Number of barrels | bbl			8.1		9.1
Portion of net unrealized gain in current assets	14.4		$ 14.4
Portion of net unrealized gain in non-current assets	8.5		8.5
Portion of net unrealized gain in current liabilities	$ (3.3)		$ (3.3)

Derivative Financial Instrume54

Derivative Financial Instruments (Details 3) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Current Assets
Offsetting Assets [Line Items]
Gross Assets	$ 16.4	$ 25.3
Gross Amounts Offset	(2)	(0.3)
Net Assets Presented	14.4	25
Cash Collateral Not Offset	0	0
Net Amount	14.4	25
Current Assets | Commodity swaps
Offsetting Assets [Line Items]
Gross Assets	16.4	25.3
Gross Amounts Offset	(2)	(0.3)
Net Assets Presented	14.4	25
Cash Collateral Not Offset	0	0
Net Amount	14.4	25
Noncurrent Assets
Offsetting Assets [Line Items]
Gross Assets	8.6	22.3
Gross Amounts Offset	(0.1)	0
Net Assets Presented	8.5	22.3
Cash Collateral Not Offset	0	0
Net Amount	8.5	22.3
Noncurrent Assets | Commodity swaps
Offsetting Assets [Line Items]
Gross Assets	8.6	22.3
Gross Amounts Offset	(0.1)	0
Net Assets Presented	8.5	22.3
Cash Collateral Not Offset	0	0
Net Amount	$ 8.5	$ 22.3

Derivative Financial Instrume55

Derivative Financial Instruments Derivative Financial Instruments (Details 4) - Current Liabilities $ in Millions	Jun. 30, 2015USD ($)
Offsetting Liabilities [Line Items]
Gross Liability	$ 9.3
Gross Asset Offset	(4.5)
Net Liabilities Presented	4.8
Cash Collateral Not Offset	(1.5)
Net Amount of Liabilities	3.3
Commodity swaps
Offsetting Liabilities [Line Items]
Gross Liability	7.8
Gross Asset Offset	(4.5)
Net Liabilities Presented	3.3
Cash Collateral Not Offset	0
Net Amount of Liabilities	3.3
Other Derivative Activity
Offsetting Liabilities [Line Items]
Gross Liability	1.5
Gross Asset Offset	0
Net Liabilities Presented	1.5
Cash Collateral Not Offset	(1.5)
Net Amount of Liabilities	$ 0

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Apr. 30, 2011	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)affiliateT$ / T	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Cost of product sold (exclusive of depreciation and amortization)		$ 1,180.9	$ 2,172.6	$ 2,237.1	$ 4,236
Accounts payable, due to affiliates		5.1		5.1		$ 8.9
Asset included in other current assets		1.6		1.6		4.1
Liability included in other current liabilities		6.1		6.1		6.9
Revenue from related party		1,547.5	2,466.3	2,852	4,841.7
Accounts receivable, due from affiliates		0.3		0.3		0.5
Direct operating expenses (exclusive of depreciation and amortization)		90.3	93.2	177.3	192.4
Selling, general and administrative expenses (exclusive of depreciation and amortization)		18.6	17.9	36.7	36.6
Hydrogen
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		0.3		$ 0.3		1.3
Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Number of parties | affiliate				2
Accounts payable, due to affiliates		0.1		$ 0.1		0.2
Asset included in other current assets		0.8		0.8		1.1
Feedstock and Shared Services Agreement | Tail gas
Related Party Transaction [Line Items]
Asset included in other current assets		0		0		0.1
Liability included in other current liabilities		0.2		0.2		0.2
Liability included in other non-current liabilities		0.9		0.9		1
Limited Partnership Agreement
Related Party Transaction [Line Items]
Related party transaction incurred		1.7	1.8	4	3.3
CRNF | Feedstock and Shared Services Agreement | Hydrogen
Related Party Transaction [Line Items]
Cost of product sold (exclusive of depreciation and amortization)		2	0.9	8.5	6.8
CRNF | CRRM | Feedstock and Shared Services Agreement | Nitrogen
Related Party Transaction [Line Items]
Amount paid for direct operating expenses		0	0.3	$ 0	0.5
CRNF | CRRM | Feedstock and Shared Services Agreement | Tail gas
Related Party Transaction [Line Items]
Period for payment of cost of installation of pipe	3 years
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
CRNF | CRRM | Coke Supply Agreement
Related Party Transaction [Line Items]
Percentage of annual production of pet coke to be delivered				100.00%
Annual production of pet coke (in tons) | T				500,000
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton) | $ / T				25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton) | $ / T				205
Pet coke price adjustment for every $1.00 change in the UAN netback price, exclusive of transportation cost, used to calculate the UAN-based price under the related party agreement (in dollars per ton) | $ / T				0.50
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton) | $ / T				1
Revenue from related party		2.1	2.3	$ 4.2	4.6
Accounts receivable, due from affiliates		0.3		$ 0.3		0.5
CRNF | CRRM | Coke Supply Agreement | Minimum
Related Party Transaction [Line Items]
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement (in tons) | T				41,667
UAN-based price ceiling (usd per ton) | $ / T				5
CRNF | CRRM | Coke Supply Agreement | Maximum
Related Party Transaction [Line Items]
UAN-based price ceiling (usd per ton) | $ / T				40
CVR Energy, Inc | Services Agreement
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		9.8		$ 9.8		$ 13.6
Direct operating expenses (exclusive of depreciation and amortization)		4.7	5.5	9.3	10.9
Selling, general and administrative expenses (exclusive of depreciation and amortization)		13.4	13	26	26.5
Expenses from transaction with related party		18.1	18.5	35.3	37.4
CRLLC | Intercompany credit facility
Related Party Transaction [Line Items]
Intercompany credit facility		31.5		31.5
Interest paid		$ 0.2	$ 0.2	$ 0.5	$ 0.5

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	Jul. 29, 2015	Mar. 31, 2015	Dec. 31, 2014
Distribution
Cash distribution declared (in dollars per unit)		$ 0.76	$ 0.37
Aggregate cash distribution declared		$ 112.2	$ 54.6
Subsequent Event
Distribution
Cash distribution declared (in dollars per unit)	$ 0.98
Aggregate cash distribution declared	$ 144.6