CVR Refining 10-K 19 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 16, 2016	Jun. 30, 2015
Document and Entity Information
Entity Registrant Name	CVR Refining, LP
Entity Central Index Key	1,558,785
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 806,137,619
Entity Common Stock, Shares Outstanding		147,600,000
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 187.3	$ 370.2
Accounts receivable, net of allowance for doubtful accounts of $0.3, including $0.3 and $0.5 due from affiliates at December 31, 2015 and 2014, respectively	88.9	130
Inventories	252.5	293.8
Prepaid expenses and other current assets, including $2.0 and $4.1 due from affiliates at December 31, 2015 and 2014, respectively	101.2	94.5
Total current assets	629.9	888.5
Property, plant, and equipment, net of accumulated depreciation	1,549.5	1,487.1
Deferred financing costs, net	6.2	8.1
Other long-term assets	9.6	34.1
Total assets	2,195.2	2,417.8
Current liabilities:
Note payable and capital lease obligations	1.6	1.4
Accounts payable, including $5.4 and $8.9 due to affiliates at December 31, 2015 and 2014, respectively	254.3	269.9
Personnel accruals, including $4.0 and $1.6 due to affiliates at December 31, 2015 and 2014, respectively	21.7	18.6
Accrued taxes other than income taxes	22.1	24.7
Accrued expenses and other current liabilities, including $9.8 and $6.9 due to affiliates at December 31, 2015 and 2014, respectively	31.8	69.4
Total current liabilities	331.5	384
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion, including $31.5 due to affiliates at December 31, 2015 and 2014	578.4	580
Other long-term liabilities, including $0.8 and $1.0 due to affiliates at December 31, 2015 and 2014, respectively	3.9	3.7
Total long-term liabilities	$ 582.3	$ 583.7
Commitments and contingencies
Partners’ capital:
Common unitholders, 147,600,000 units issued and outstanding at December 31, 2015 and 2014	$ 1,281.4	$ 1,450.1
General partner interest	0	0
Total partners' capital	1,281.4	1,450.1
Total liabilities and partners' capital	$ 2,195.2	$ 2,417.8

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 0.3	$ 0.3
Accounts receivable, due from affiliates	0.3	0.5
Prepaid expenses and other current assets, due from affiliates	2	4.1
Accounts payable, due to affiliates	5.4	8.9
Personnel accruals, due to affiliate	4	1.6
Accrued expenses and other current liabilities, due to affiliates	9.8	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	$ 0.8	$ 1
Common unitholders, units issued (in units)	147,600,000	147,600,000
Common unitholders, units outstanding (in units)	147,600,000	147,600,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended								11 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Income Statement [Abstract]
Net sales	$ 948.3	$ 1,361.6	$ 1,547.5	$ 1,304.4	$ 1,772.8	$ 2,215.2	$ 2,466.3	$ 2,375.3			$ 5,161.9		$ 8,829.7		$ 8,683.5
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	842.8	1,063.7	1,180.9	1,056.1	1,723.8	2,053.7	2,172.6	2,063.3			4,143.6		8,013.4		7,526.7
Direct operating expenses (exclusive of depreciation and amortization)	188.7	112.6	90.3	87	112.9	110.6	93.2	99.2			478.5		416		361.7
Flood insurance recovery	0	0	(27.3)	0							(27.3)		0		0
Selling, general and administrative expenses (exclusive of depreciation and amortization)	20.2	18.2	18.6	18.1	16.8	17.3	17.9	18.7			75.2		70.6		77.8
Depreciation and amortization	32.1	29.9	34.2	34	32.6	29.7	30.7	29.5			130.2		122.5		114.3
Total operating costs and expenses	1,083.8	1,224.4	1,296.7	1,195.2	1,886.1	2,211.3	2,314.4	2,210.7			4,800.2		8,622.5		8,080.5
Operating income	(135.5)	137.2	250.8	109.2	(113.3)	3.9	151.9	164.6			361.7		207.2		603
Other income (expense):
Interest expense and other financing costs	(10.5)	(10.4)	(10.4)	(11.3)	(9.7)	(7.9)	(7.9)	(8.7)			(42.6)		(34.2)		(44.1)
Interest income	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1			0.4		0.3		0.4
Gain (loss) on derivatives, net	23.6	11.8	(12.6)	(51.4)	14.5	25.7	35.9	109.4			(28.6)		185.6		57.1
Loss on extinguishment of debt											0		0		(26.1)
Other income (expense), net	0.1	0.2	(0.1)	0.1	(0.1)	0	0	0			0.3		(0.2)		0.1
Total other income (expense)	13.3	1.7	(23)	(62.5)	4.8	17.9	28.1	100.8			(70.5)		151.5		(12.6)
Income before income tax expense	(122.2)	138.9	227.8	46.7	(108.5)	21.8	180	265.4			291.2		358.7		590.4
Income tax expense	0	0	0	0	0	0	0	0			0		0		0
Net income	$ (122.2)	$ 138.9	$ 227.8	$ 46.7	$ (108.5)	$ 21.8	$ 180	$ 265.4	$ 512.6		$ 291.2		$ 358.7		$ 590.4
Net income per common unit - basic (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Net income per common unit - diluted (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Weighted-average common units outstanding:
Basic (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
Diluted (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
[1]	Represents net income per common unit since closing the Partnership’s initial public offering on January 23, 2013. See Note 9 to the consolidated financial statements.

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL - USD ($) $ in Millions	Total	Initial Public Offering	Underwritten Offering	Second Underwritten Offering	Limited Partner Interest	Common Unitholders	Common UnitholdersInitial Public Offering	Common UnitholdersUnderwritten Offering	Common UnitholdersSecond Underwritten Offering	General Partner Interest
Beginning Balance (in units) at Dec. 31, 2012						0
Beginning Balance at Dec. 31, 2012	$ 980.8				$ 980.8	$ 0				$ 0
Increase (Decrease) in Stockholders' Equity
Net income attributable to period from January 1, 2013 through January 22, 2013	77.8				77.8
Share-based compensation – affiliates attributable to the period from January 1, 2013 through January 22, 2013	0.8				0.8
Distributions to affiliates, net	(150)				(150)
Conversion of limited partner interest to common units and general partner interest (in units)						147,600,000
Conversion of limited partner interest to common units and general partner interest	0				(909.4)	$ 909.4
Issuance of additional common units to public, net of offering costs		$ 653.6	$ 393.6				$ 653.6	$ 393.6
Distribution to parent/affiliates, net	(85.1)					$ (85.1)
Issuance of additional common units to public, net of offering costs (in units)								13,209,236
Redemption of common units from CVR Refining Holdings, LLC (in units)						(13,209,236)
Redemption of common units from CVR Refining Holdings, LLC	(394)					$ (394)
Share-based compensation - Affiliates	8.7					8.7
Cash distributions to common unitholders - Affiliates	(378.7)					(378.7)
Cash distributions to common unitholders - Non-affiliates	(98)					(98)
Net income attributable to the period from January 23, 2013 through December 31, 2013	512.6					$ 512.6
Net income	590.4
Ending Balance (in units) at Dec. 31, 2013						147,600,000
Ending Balance at Dec. 31, 2013	1,522.1				0	$ 1,522.1				0
Increase (Decrease) in Stockholders' Equity
Issuance of additional common units to public, net of offering costs				$ 178.5					$ 178.5
Issuance of additional common units to public, net of offering costs (in units)									7,089,100
Redemption of common units from CVR Refining Holdings, LLC (in units)						(7,089,100)
Redemption of common units from CVR Refining Holdings, LLC	(179)					$ (179)
Share-based compensation - Affiliates	2.3					2.3
Cash distributions to common unitholders - Affiliates	(313.4)					(313.4)
Cash distributions to common unitholders - Non-affiliates	(119.1)					(119.1)
Net income	358.7					$ 358.7
Ending Balance (in units) at Dec. 31, 2014						147,600,000
Ending Balance at Dec. 31, 2014	1,450.1				0	$ 1,450.1				0
Increase (Decrease) in Stockholders' Equity
Share-based compensation - Affiliates	0.6					0.6
Cash distributions to common unitholders - Affiliates	(322.3)					(322.3)
Cash distributions to common unitholders - Non-affiliates	(138.2)					(138.2)
Net income	291.2					$ 291.2
Ending Balance (in units) at Dec. 31, 2015						147,600,000
Ending Balance at Dec. 31, 2015	$ 1,281.4				$ 0	$ 1,281.4				$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 291.2	$ 358.7	$ 590.4
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	130.2	122.5	114.3
Allowance for doubtful accounts	0	(0.5)	(1.1)
Amortization of deferred financing costs	1.9	1.9	1.9
Loss on disposition of assets	0.9	0.2	0.1
Loss on extinguishment of debt	0	0	26.1
Share-based compensation	9.3	8	11.6
(Gain) loss on derivatives, net	28.6	(185.6)	(57.1)
Current period settlements on derivative contracts	(26)	122.2	6.4
Changes in assets and liabilities:
Accounts receivable	41.1	105.4	(29.3)
Inventories	41.3	200.3	5.8
Prepaid expenses and other current assets	12.9	3.9	(47.8)
Other long-term assets	4.3	(0.6)	0.2
Accounts payable	(16.3)	(58.5)	(18.9)
Accrued expenses and other current liabilities	(45.9)	36.6	(1)
Other long-term liabilities	0.2	1.3	(0.6)
Net cash provided by operating activities	473.7	715.8	601
Cash flows from investing activities:
Capital expenditures	(194.7)	(191.3)	(204.5)
Proceeds from sale of assets	0	0.1	0.1
Net cash used in investing activities	(194.7)	(191.2)	(204.4)
Cash flows from financing activities:
Payments on senior secured notes	0	0	(243.4)
Payment of capital lease obligations	(1.4)	(1.2)	(1.1)
Payment of deferred financing costs	0	0	(0.4)
Revolving debt borrowings - affiliates	0	0	31.5
Distributions to affiliates	0	0	(235.1)
Distribution to common unitholders	(460.5)	(432.5)
Net cash used in financing activities	(461.9)	(434.2)	(269.9)
Net (decrease) increase in cash and cash equivalents	(182.9)	90.4	126.7
Cash and cash equivalents, beginning of period	370.2	279.8	153.1
Cash and cash equivalents, end of period	187.3	370.2	279.8
Supplemental disclosures:
Cash paid for interest net of capitalized interest of $3.7, $9.4 and $3.2 for the years ended December 31, 2015, 2014 and 2013, respectively	40.6	32.4	49.4
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	20.6	19.9	30.4
Change in accounts payable related to construction in process additions	0.7	(10.5)	(7)
Affiliates
Cash flows from financing activities:
Distribution to common unitholders	(322.3)	(313.4)	(378.7)
Non-affiliates
Cash flows from financing activities:
Distribution to common unitholders	(138.2)	(119.1)	(98)
May 2,013
Cash flows from financing activities:
Redemption of common units from CVR Refining Holdings, LLC	0	0	(394)
June 2,014
Cash flows from financing activities:
Redemption of common units from CVR Refining Holdings, LLC	0	(179)	0
Initial Public Offering
Cash flows from financing activities:
Proceeds from issuance of common units, net of offering costs	0	0	655.7
Underwritten Offering
Cash flows from financing activities:
Proceeds from issuance of common units, net of offering costs	0	0	393.6
Second Underwritten Offering
Cash flows from financing activities:
Proceeds from issuance of common units, net of offering costs	$ 0	$ 178.5	$ 0

CONSOLIDATED STATEMENTS OF CAS7

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Cash Flows [Abstract]
Capitalized interest	$ 3.7	$ 9.4	$ 3.2

Formation of the Partnership, O

Formation of the Partnership, Organization and Nature of Business	12 Months Ended
	Dec. 31, 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. As of December 31, 2015 , Coffeyville Resources, LLC (referred to as "CRLLC") a wholly-owned subsidiary of CVR Energy, Inc. (referred to as "CVR Energy"), owns 100% of the Partnership's non-economic general partner interest and approximately 66% of the Partnership's outstanding limited partner interests. As of December 31, 2015 , Icahn Enterprises L.P. ("IEP") and its affiliates own approximately 82% of CVR Energy. In preparation for the initial public offering (the "Initial Public Offering") of CVR Refining, on December 31, 2012, CRLLC contributed all of its interests in the operating subsidiaries which constitute its petroleum refining and related logistics business, as well as Coffeyville Finance Inc. ("Coffeyville Finance"), a finance subsidiary formed to serve as a co-issuer of debt securities, to a newly-formed subsidiary, CVR Refining, LLC ("Refining LLC"). The operating subsidiaries that were contributed to Refining LLC include the following entities: Wynnewood Energy Company, LLC ("WEC"); Wynnewood Refining Company, LLC ("WRC"); Coffeyville Resources Refining & Marketing, LLC ("CRRM"); Coffeyville Resources Crude Transportation, LLC ("CRCT"); Coffeyville Resources Terminal, LLC ("CRT"); and Coffeyville Resources Pipeline, LLC ("CRP"). The entities that were contributed by CRLLC to Refining LLC in connection with the Initial Public Offering are referred to herein as the "Refining Subsidiaries." CVR Refining Holdings, LLC ("CVR Refining Holdings"), a wholly-owned subsidiary of CRLLC, contributed its 100% membership interest in Refining LLC to the Partnership on December 31, 2012. In connection with the closing of the Initial Public Offering, CVR Refining Holdings and its subsidiary were issued a designated number of common units of the Partnership, which represented approximately 81% of the Partnership's outstanding limited partner interests. CRLLC retained its other assets, including its ownership interests in CVR Partners, LP ("CVR Partners"), a NYSE traded manufacturer of nitrogen fertilizer, and its general partner. The contribution of the refining subsidiaries as discussed above by CRLLC to Refining LLC was not considered a business combination accounted for under the purchase method as it was a transfer of assets under common control and, accordingly, balances were transferred at their historical cost. Initial Public Offering of CVR Refining, LP On January 23, 2013, the Partnership completed the Initial Public Offering. The Partnership sold 24,000,000 common units at a price of $25.00 per unit. Of the common units issued, 4,000,000 units were purchased by an affiliate of IEP. Additionally, on January 30, 2013, the underwriters closed their option to purchase an additional 3,600,000 common units at a price of $25.00 per unit. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR." In connection with the Initial Public Offering, the Partnership paid approximately $32.5 million in underwriting fees and incurred approximately $3.9 million of other offering costs. The net proceeds to CVR Refining from the Initial Public Offering of approximately $653.6 million , after deducting underwriting discounts and commissions and offering expenses, have been utilized as follows: • approximately $253.0 million was used to repurchase CRLLC's 10.875% senior secured notes due 2017 (including accrued interest); • approximately $54.0 million was used to fund the turnaround expenses at the Wynnewood refinery that were incurred during the fourth quarter of 2012; • approximately $85.1 million was distributed to CRLLC; • approximately $160.0 million was used to fund certain maintenance and environmental capital expenditures through 2014; and • the balance of the proceeds of approximately $101.5 million was allocated to be utilized for general corporate purposes. Prior to the closing of the Initial Public Offering, the Partnership distributed approximately $150.0 million of cash on hand to CRLLC. Immediately subsequent to the closing of the Initial Public Offering and through May 19, 2013, common units held by public security holders represented approximately 19% of all outstanding limited partner interests (this number includes the common units held by an affiliate of IEP, representing approximately 3% of all outstanding limited partner interests) and CVR Refining Holdings held common units approximating 81% of all outstanding limited partner interests. Underwritten Offering On May 20, 2013, the Partnership completed an underwritten offering (the "Underwritten Offering") by selling 12,000,000 common units to the public at a price of $30.75 per unit. American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, also purchased an additional 2,000,000 common units at the public offering price in a privately negotiated transaction with a CVR Energy subsidiary, which was completed on May 29, 2013. In connection with the Underwritten Offering, on June 10, 2013, the Partnership sold an additional 1,209,236 common units to the public at a price of $30.75 per unit in connection with a partial exercise by the underwriters of their option to purchase additional common units. The transactions described in this paragraph are collectively referred to as the “Transactions.” In connection with the Transactions, the Partnership paid approximately $12.2 million in underwriting fees and approximately $0.4 million in offering costs. CVR Refining utilized net proceeds of approximately $394.0 million from the Underwritten Offering (including net proceeds from the exercise of the underwriters' option) to redeem 13,209,236 common units from CVR Refining Holdings, an indirect wholly-owned subsidiary of CVR Energy. The Partnership did not receive any of the proceeds from the sale of common units by a CVR Energy subsidiary to AEPC. Immediately following the closing of the Transactions 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 held approximately 71% of all outstanding limited partner interests. Second Underwritten Offering 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 paid approximately $5.3 million in underwriting fees and approximately $0.5 million in offering costs. CVR Refining utilized net proceeds of approximately $164.1 million from the Second Underwritten Offering to redeem 6,500,000 common units from CVR Refining Holdings. Immediately 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 at a price of $26.07 per unit 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 at a price of $26.07 per unit 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 . Immediately subsequent to the closing of the underwriters' option for the Second Underwritten Offering and as of December 31, 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. CVR Energy Transaction Agreement On April 18, 2012, CVR Energy entered into a Transaction Agreement (the "Transaction Agreement") with an affiliate of IEP. Pursuant to the Transaction Agreement, IEP's affiliate offered (the "Offer") to purchase all of the issued and outstanding shares of CVR Energy's common stock. On May 7, 2012, IEP's affiliate announced that control of CVR Energy had been acquired through the Offer. As of December 31, 2015 , IEP and its affiliates owned approximately 82% of the outstanding shares of CVR Energy common stock.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies Principles of Consolidation The accompanying Partnership consolidated financial statements include the accounts of CVR Refining and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Per unit data for the year ended December 31, 2013 is calculated since the closing of the Initial Public Offering on January 23, 2013. Cash and Cash Equivalents The Partnership considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents. Under the Partnership's cash management system, checks issued but not presented to banks frequently result in book overdraft balances for accounting purposes and are classified within accounts payable in the Consolidated Balance Sheets. The change in book overdrafts are reported in the Consolidated Statements of Cash Flows as a component of operating cash flows for accounts payable as they do not represent bank overdrafts. The amount of these checks included in accounts payable as of December 31, 2015 and 2014 was $22.0 million and $18.9 million , respectively. Accounts Receivable, net CVR Refining grants credit to its customers. Credit is extended based on an evaluation of a customer's financial condition; generally, collateral is not required. Accounts receivable are due on negotiated terms and are stated at amounts due from customers, net of an allowance for doubtful accounts. Accounts outstanding longer than their contractual payment terms are considered past due. CVR Refining determines its allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts are past due, the customer's ability to pay its obligations to CVR Refining, and the condition of the general economy and the industry as a whole. CVR Refining writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Amounts collected on accounts receivable are included in net cash provided by operating activities in the Consolidated Statements of Cash Flows. At December 31, 2015 , one customer individually represented greater than 10% of the total net accounts receivable balance. At December 31, 2014 , no customer individually represented greater than 10% of the total net accounts receivable balance. The largest concentration of credit for any one customer at December 31, 2015 and 2014 was approximately 10% and 9% , respectively, of the net accounts receivable balance. Inventories Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress and refined fuels and by-products. Inventories are valued at the lower of the first-in, first-out ("FIFO") cost, or market for refined fuels and byproducts for all periods presented. 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. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of prepayments for crude oil deliveries to the Partnership's refineries for which title had not transferred, non-trade accounts receivable, current portions of prepaid insurance, deferred financing costs, derivative agreements and other general current assets. Property, Plant, and Equipment Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1.0 million in cost which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows: Asset Range of Useful Lives, in Years Improvements to land 15 to 30 Buildings 20 to 30 Machinery and equipment 5 to 30 Automotive equipment 5 to 15 Furniture and fixtures 3 to 10 Leasehold improvements are depreciated or amortized on the straight-line method over the shorter of the contractual lease term or the estimated useful life of the asset. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. Deferred Financing Costs Deferred financing costs associated with debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Additionally, any underwriting and original issue discount and premium related to debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to the Partnership's Amended and Restated ABL Credit Facility are amortized to interest expense and other financing costs using the straight-line method through the termination date of the facility. Planned Major Maintenance Costs The direct-expense method of accounting is used for planned major maintenance activities. Maintenance costs are recognized as expense when maintenance services are performed. The required frequency of planned major maintenance activities varies by unit for the refineries, but generally is every four to five years . Costs associated with these turnaround activities were included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. For the years ended December 31, 2015 and 2014 , the Partnership incurred the following major scheduled turnaround expenses. No major scheduled turnaround expenses were incurred for the year ended December 31, 2013. Year Ended December 31, 2015 2014 (in millions) Coffeyville refinery(1) $ 102.2 $ 5.5 Wynnewood refinery(2) — 1.3 Total major scheduled turnaround expenses $ 102.2 $ 6.8 (1) The Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015. The second phase is scheduled to begin in late February 2016. During the outage at the Coffeyville refinery as discussed in Note 6 ("Insurance Claims") , the Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred turnaround expenses for the year ended December 31, 2014. (2) During the fluid catalytic cracking unit ("FCCU") outage at the Wynnewood refinery, the Partnership accelerated certain planned turnaround activities previously scheduled for 2016 and incurred turnaround expenses for the year ended December 31, 2014. The next turnaround for the Wynnewood refinery is scheduled to occur in the spring of 2017. 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 excluded depreciation and amortization of approximately $6.1 million , $5.9 million and $4.8 million for the years ended December 31, 2015 , 2014 and 2013 , 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 and its subsidiaries as discussed in Note 3 ("Share-Based Compensation") . Direct operating expenses excluded depreciation and amortization of approximately $121.9 million , $115.0 million and $109.1 million for the years ended December 31, 2015 , 2014 and 2013 , 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 and its subsidiaries as discussed in Note 3 ("Share-Based Compensation") . Selling, general and administrative expenses excluded depreciation and amortization of approximately $2.2 million , $1.6 million and $0.4 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Income Taxes CVR Refining is treated as a partnership for U.S. federal income tax purposes. The income tax liability of the common unitholders is not reflected in the consolidated financial statements of the Partnership. Generally, each common unitholder is required to take into account its respective share of CVR Refining's income, gains, loss and deductions. The Partnership is not subject to income taxes, except for a franchise tax in the State of Texas. Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes , taxes based on income like the Texas franchise tax are accounted for using the liability method under which deferred income taxes are recognized for the future tax effects of temporary differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities using the enacted statutory tax rates in effect at the end of the period. A valuation allowance for deferred tax assets is recorded when it is more likely than not that the benefit from the deferred tax asset will not be realized. As of December 31, 2015 and 2014 , the Partnership has no material tax balances associated with the Texas franchise tax. Segment Reporting The Partnership accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting, which established standards for entities to report information about the operating segments and geographic areas in which they operate. CVR Refining only operates one segment and all of its operations are located in the United States. Impairment of Long-Lived Assets CVR Refining accounts for long-lived assets in accordance with accounting standards issued by the FASB regarding the treatment of the impairment or disposal of long-lived assets. As required by this standard, CVR Refining reviews long-lived assets (excluding intangible assets with indefinite lives) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell. Revenue Recognition Revenues for products sold are recorded upon delivery of the products to customers, which is the point at which title is transferred, the customer has assumed the risk of loss, and payment has been received or collection is reasonably assured. Excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues. Non-monetary product exchanges and certain buy/sell crude oil transactions which are entered into in the normal course of business are included on a net cost basis in operating expenses on the Consolidated Statements of Operations. The Partnership also engages in trading activities, whereby the Partnership enters into agreements to purchase and sell refined products with third parties. The Partnership acts as a principal in these transactions, taking title to the products in purchases from counterparties, and accepting the risks and rewards of ownership. The Partnership records revenue for the gross amount of the sales transactions, and records costs of purchases as an operating expense in the accompanying consolidated financial statements. Shipping Costs Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of product sold (exclusive of depreciation and amortization). Derivative Instruments and Fair Value of Financial Instruments The Partnership uses futures contracts, options, and forward contracts primarily to reduce exposure to changes in crude oil prices and finished goods product prices to provide economic hedges of inventory positions. Although management considers these derivatives economic hedges, these derivative instruments do not qualify as hedges for hedge accounting purposes under ASC Topic 815, Derivatives and Hedging , and accordingly are recorded at fair value in the balance sheet. Changes in the fair value of these derivative instruments are recorded into earnings as a component of other income (expense) in the period of change. The estimated fair values of forward and swap contracts are based on quoted market prices and assumptions for the estimated forward yield curves of related commodities in periods when quoted market prices are unavailable. See Note 13 ("Derivative Financial Instruments") for further discussion. Other financial instruments consisting of cash and cash equivalents, accounts receivable, and accounts payable are carried at cost, which approximates fair value, as a result of the short-term nature of the instruments. See Note 7 ("Long-Term Debt") for further discussion of the fair value of the debt instruments. Share-Based Compensation The Partnership has recorded share-based compensation expense related to the CVR Refining, LP Long-Term Incentive Plan (the "CVR Refining LTIP") and has been allocated share-based compensation expense from CVR Energy and CRLLC. The Partnership and CVR Energy account for share-based compensation in accordance with ASC Topic 718, Compensation — Stock Compensation ("ASC 718"). ASC 718 requires that compensation costs relating to share-based payment transactions be recognized in a company's financial statements. ASC 718 applies to transactions in which an entity exchanges its equity instruments for goods or services and also may apply to liabilities an entity incurs for goods or services that are based on the fair value of those equity instruments. Environmental Matters Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Environmental expenditures are capitalized at the time of the expenditure when such costs provide future economic benefits. Use of Estimates The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP"), using management's best estimates and judgments where appropriate. These estimates and judgments affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates and judgments. Allocation of Costs CVR Energy and its subsidiaries provide a variety of services to CVR Refining, including cash management and financing services, employee benefits provided through CVR Energy's benefit plans, administrative services provided by CVR Energy's employees and management, insurance and office space leased in CVR Energy's headquarters building and other locations. As such, the accompanying consolidated financial statements include costs that have been incurred by CVR Energy and CRLLC on behalf of CVR Refining. These amounts incurred by CVR Energy are then billed or allocated to CVR Refining and are properly classified on the Consolidated Statements of Operations as either direct operating expenses (exclusive of depreciation and amortization) or as selling, general and administrative expenses (exclusive of depreciation and amortization). The billing and allocation of such costs are governed and billed in accordance with the services agreement entered into between the Partnership and CVR Energy on December 31, 2012. The services agreement provides guidance for the treatment of certain general and administrative expenses and certain direct operating expenses incurred on the Partnership's behalf. Such expenses include, but are not limited to, salaries, benefits, share-based compensation expense, insurance, accounting, tax, legal and technology services. Costs which are specifically incurred on behalf of CVR Refining are billed directly to CVR Refining. See Note 14 ("Related Party Transactions") for a detailed discussion of the billing procedures and the basis for calculating the charges for specific products and services. Subsequent Events The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership's consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards 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 15, 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 Consolidated Balance Sheets.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(3) Share-Based Compensation Certain employees of CVR Refining and employees of CVR Energy and its subsidiaries 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 Staff Accounting Bulletin ("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. The Partnership has been allocated share-based compensation expense for restricted stock units, performance units and incentive units from CVR Energy. The Partnership is not responsible for payment of cash related to any restricted stock units allocated to the Partnership by CVR Energy; however, the Partnership is responsible for payment of cash on both the performance units and incentive units. For restricted stock units, the Partnership recognizes the costs of the share-based compensation incurred by CVR Energy on its behalf in selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) and a corresponding increase or decrease to partners' capital, as the costs are incurred on the Partnership's behalf, following the guidance issued by the FASB regarding the accounting for equity instruments that are issued to other than employees for acquiring, or in conjunction with selling goods or services, which require remeasurement at each reporting period through the performance commitment period, or in the Partnership's case, through the vesting period. For performance units and incentive units, the Partnership recognizes the costs of the share-based compensation incurred by CVR Energy on its behalf in selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization), and a corresponding increase or decrease to accrued expenses and other current liabilities. 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 share units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of December 31, 2015 , only restricted stock units and performance 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 stock and restricted stock units (collectively "restricted shares") have been granted to employees of CVR Energy and CVR Refining. Restricted shares, when granted, were historically valued at the closing market price of CVR Energy's common stock on the date of issuance. 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 change of control and related Transaction Agreement discussed in Note 1 ("Formation of the Partnership, Organization and Nature of Business") triggered a modification to outstanding awards under the CVR Energy LTIP converting the awards to restricted stock units whereby the recipient received cash settlement of the offer price of $30.00 per share in cash plus one CCP upon vesting. The CCPs expired on August 19, 2013. Restricted shares that vested in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards were settled in cash upon vesting in an amount equal to the lesser of the offer price or the fair market value of CVR Energy's common stock as determined at the most recent valuation date of December 31 of each year. The awards were remeasured at each subsequent reporting date until they vested. In December 2012 and during 2013, restricted stock units and dividend equivalent rights were granted to certain employees of CVR Energy and its subsidiaries (including CVR Refining). The awards vest over three years with one-third of the award vesting each year with the exception of awards granted to certain executive officers that vested over one year . The award granted in December 2012 to Mr. Lipinski, CVR Energy's Chief Executive Officer and President, was canceled in connection with the issuance of certain performance unit awards as discussed further below. Each restricted stock unit and dividend equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the fair market value of one share of the CVR Energy's common stock, plus (ii) 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 each subsequent reporting date until they vest. As of December 31, 2015 , total unrecognized compensation cost related to restricted stock units and associated dividend equivalent rights and the weighted average period over which it will be recognized were nominal. Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that occur from time to time. Total compensation expense recorded for the years ended December 31, 2015 , 2014 and 2013 was approximately $0.6 million , $2.2 million and $9.5 million , respectively. CVR Refining is not responsible for payment of CVR Energy restricted stock unit awards, and accordingly, the expenses recorded for the years ended December 31, 2015 , 2014 and 2013 have been reflected as an increase to partners' capital. Performance Unit Awards In December 2013, CVR Energy entered into performance unit award agreements (the "2013 Performance Unit Award Agreements") with Mr. Lipinski. Certain of the 2013 Performance Unit Awards Agreements were entered into in connection with the cancellation of Mr. Lipinski's December 2012 restricted stock unit award, as discussed above. In accordance with accounting guidance related to the modification of share-based and other compensatory award arrangements, CVR Energy concluded that the cancellation and concurrent issuance of the performance awards created a substantive service period from the original grant date of the December 2012 restricted stock unit award through December 31, 2014, the end of the performance period for the related performance awards. Compensation cost for these awards was recognized over the substantive service period. Total compensation expense recorded for the years ended December 31, 2014 and 2013 related to the performance unit awards was approximately $1.9 million and $2.1 million , respectively. The Partnership was responsible for reimbursing CVR Energy for its allocated portion of the performance unit awards. The Partnership reimbursed CVR Energy approximately $3.4 million for its allocated portion of the performance unit award payment during 2014. As of December 31, 2014, the Partnership had a liability of $0.7 million recorded in accrued expenses and other current liabilities on the Consolidated Balance Sheets for the final vested and unreimbursed 2013 Performance Unit Awards, which was paid in the first quarter of 2015. In December 2015, CVR Energy entered into a performance unit award agreement (the "2015 Performance Unit Award Agreement") with Mr. Lipinski. Compensation cost for the 2015 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2016 to December 31, 2016. The performance unit award represents the right to receive, upon vesting, a cash payment equal to a defined threshold in accordance with the award agreement, multiplied by a performance factor that is based upon the achievement of certain operating objectives. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit awards. Assuming a target performance threshold and that the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at December 31, 2015 , there was approximately $1.8 million of total unrecognized compensation cost related to the 2015 Performance Unit Award Agreement to be recognized over a weighted-average period of approximately 1.0 year . 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 (i) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (ii) 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, will be 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 December 31, 2015 , there was approximately $6.3 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 1.7 years . Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that 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 December 31, 2015 , compensation expense has been allocated to the Partnership. Total compensation expense recorded for the years ended December 31, 2015 and 2014 related to the incentive unit awards was $3.8 million and $1.5 million , respectively. Total compensation expense for the year ended December 31, 2013 related to the incentive units was not material. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the incentive unit awards. As of December 31, 2015 and 2014 , the Partnership had a liability of $1.8 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 Consolidated Balance Sheets. For the years ended December 31, 2015 and 2014 , the Partnership reimbursed CVR Energy $2.4 million and $1.0 million for its allocated portion of the incentive unit award payments. Long-Term Incentive Plan — CVR Refining In connection with the Initial Public Offering, on January 16, 2013, the board of directors of the general partner of the Partnership adopted the CVR Refining LTIP. Individuals who are eligible to receive awards under the CVR Refining LTIP include (i) employees of the Partnership and its subsidiaries, (ii) employees of the general partner, (iii) members of the board of directors of the general partner and (iv) certain employees, consultants and directors of CRLLC and CVR Energy who perform services for the benefit of the Partnership. The CVR Refining LTIP 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 . As the phantom unit awards discussed below are cash-settled awards, they did not reduce the number of common units available for issuance under the plan. On August 14, 2013, the Partnership filed a Form S-8 to register the common units. In 2013, 2014 and 2015, 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 (i) the average fair market value of one unit of the Partnership's common units in accordance with the award agreement, plus (ii) 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, will be remeasured at each subsequent reporting date until they vest. A summary of phantom unit activity and changes under the CVR Refining LTIP during the years ended December 31, 2015 , 2014 and 2013 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Aggregate Intrinsic Value (in millions) Non-vested at January 16, 2013 — $ — $ — Granted 187,177 21.55 Vested — — Forfeited — — Non-vested at December 31, 2013 187,177 $ 21.55 $ 4.2 Granted 281,948 17.74 Vested (61,002 ) 21.55 Forfeited (4,176 ) 21.55 Non-vested at December 31, 2014 403,947 $ 18.89 $ 6.8 Granted 302,319 20.40 Vested (136,531 ) 19.26 Forfeited (58,144 ) 18.87 Non-vested at December 31, 2015 511,591 $ 19.68 $ 9.7 As of December 31, 2015 , there was approximately $8.3 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.7 years . Total compensation expense recorded for the years ended December 31, 2015 and 2014 related to the awards under the CVR Refining LTIP was $4.6 million and $2.4 million , respectively. Total compensation expense recorded for the year ended December 31, 2013 was not material. As of December 31, 2015 and 2014 , the Partnership had a liability of $2.3 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 Consolidated Balance Sheets. For the years ended December 31, 2015 and 2014 , the Partnership paid cash of $3.3 million and $1.4 million to settle liability-classified phantom unit awards and associated distribution equivalent rights upon vesting. 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 during the years ended December 31, 2015 and 2014 and the liability related to the SARs as of December 31, 2015 and 2014 were not material.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	(4) Inventories Inventories consisted of the following: December 31, 2015 2014 (in millions) Finished goods $ 104.7 $ 163.5 Raw materials and precious metals 72.6 78.8 In-process inventories 35.7 20.6 Parts and supplies 39.5 30.9 $ 252.5 $ 293.8 Due to the crude pricing environment and subsequent reduction in sales prices for refined products at the end of 2014, the Partnership recorded a lower of FIFO cost or market inventory adjustment of approximately $36.8 million as of December 31, 2014. The inventory adjustment is included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	(5) Property, Plant and Equipment A summary of costs for property, plant and equipment is as follows: December 31, 2015 2014 (in millions) Land and improvements $ 28.7 $ 27.7 Buildings 47.8 45.4 Machinery and equipment 2,142.2 2,015.5 Automotive equipment 23.9 21.2 Furniture and fixtures 8.2 8.4 Leasehold improvements 0.8 0.8 Construction in progress 116.8 61.2 2,368.4 2,180.2 Accumulated depreciation 818.9 693.1 Total property, plant and equipment, net $ 1,549.5 $ 1,487.1 Capitalized interest recognized as a reduction in interest expense for the years ended December 31, 2015 , 2014 and 2013 totaled approximately $3.7 million , $9.4 million and $3.2 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 December 31, 2015 and 2014 . Amortization of assets held under capital leases is included in depreciation expense.

Insurance Claims

Insurance Claims	12 Months Ended
	Dec. 31, 2015
Insurance [Abstract]
Insurance Claims	(6) Insurance Claims On July 29, 2014, the Coffeyville refinery experienced a fire at its isomerization unit. Four employees were injured in the fire, including one employee who was fatally injured. The fire was extinguished, and the refinery was subsequently shut down due to a failure of its plant-wide Distributed Control System, which was directly caused by the fire. The refinery returned to operations in mid-August, with all units except the isomerization unit in operation by August 23, 2014. The isomerization unit started operating on October 12, 2014. This interruption adversely impacted production of refined products for the Partnership in the third quarter of 2014. Total gross repair and other costs recorded related to the incident for the year ended December 31, 2014 were approximately $6.3 million . The Partnership is covered by property damage insurance policies at the time of the incident, which had an associated deductible of $5.0 million for the Coffeyville refinery. The Partnership anticipates amounts in excess of the $5.0 million deductible related to the isomerization unit fire incident will be recoverable under the property insurance policies. As of December 31, 2015 and 2014, the Partnership had an insurance receivable related to the incident of approximately $1.2 million and $1.3 million , respectively, which is included in prepaid expenses and other current assets in the Consolidated Balance Sheets. The recording of the receivable resulted in a reduction of direct operating expenses (exclusive of depreciation and amortization). During the outage at the Coffeyville refinery as discussed above, the Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred approximately $5.5 million in turnaround expenses for the year ended December 31, 2014.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Long-Term Debt	(7) Long-Term Debt Long-term debt was as follows: December 31, 2015 2014 (in millions) 6.5% Second Lien Senior Secured Notes, due 2022 $ 500.0 $ 500.0 Intercompany credit facility 31.5 31.5 Capital lease obligations 48.5 49.9 Total debt 580.0 581.4 Current portion of capital lease obligations (1.6 ) (1.4 ) Long-term debt, net of current portion $ 578.4 $ 580.0 Old Senior Secured Notes On April 6, 2010, CRLLC and its then wholly-owned subsidiary, Coffeyville Finance, completed a private offering of $225.0 million aggregate principal amount of 10.875% Second Lien Senior Secured Notes due 2017 (the "Old Second Lien Notes"). As the Old Second Lien Notes were incurred for the benefit of the operations of CVR Refining, all the debt and associated costs were allocated to CVR Refining. The Old Second Lien Notes were scheduled to mature on April 1, 2017, unless earlier redeemed or repurchased by the issuers. On January 23, 2013, $253.0 million of the proceeds from the Initial Public Offering were utilized to satisfy and discharge the indenture governing the Old Second Lien Notes. The amounts were used to (i) repay the face amount of all $222.8 million aggregate principal amount of Old Second Lien Notes then outstanding, (ii) pay the redemption premium of approximately $20.6 million and (iii) settle accrued interest with respect thereto in an amount of approximately $9.5 million . The repurchase of the Old Second Lien Notes resulted in a loss on extinguishment of debt of approximately $26.1 million for the year ended December 31, 2013, which includes the write-off of previously deferred financing fees of $3.7 million and unamortized original issue discount of $1.8 million . 2022 Senior Notes On October 23, 2012, Refining LLC and Coffeyville Finance completed a private offering of $500.0 million aggregate principal amount of 6.5% Second Lien Senior Secured Notes due 2022 (the "2022 Notes"). The 2022 Notes were issued at par. Refining LLC received approximately $492.5 million of cash proceeds, net of the underwriting fees, but before deducting other third-party fees and expenses associated with the offering. The 2022 Notes were secured by substantially the same assets that secured the then outstanding Old Second Lien Notes, subject to exceptions, until such time that the then outstanding Old Second Lien Notes were satisfied and discharged in full, which occurred on January 23, 2013. Accordingly, the 2022 Notes are no longer secured. The 2022 Notes are fully and unconditionally guaranteed by CVR Refining and each of Refining LLC's existing domestic subsidiaries on a joint and several basis. CVR Refining has no independent assets or operations and Refining LLC is a 100% owned finance subsidiary of CVR Refining. Prior to the satisfaction and discharge of the Second Lien Notes, which occurred on January 23, 2013, the 2022 Notes were also guaranteed by CRLLC. CVR Energy, CVR Partners and Coffeyville Nitrogen Fertilizers, LLC ("CRNF") are not guarantors. The net proceeds from the offering of the 2022 Notes were used to purchase all of the then outstanding First Lien Secured Notes due 2015 through a tender offer and settled redemption in the fourth quarter of 2012. The debt issuance costs of the 2022 Notes totaled approximately $8.7 million and are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method. On September 17, 2013, Refining LLC and Coffeyville Finance consummated a registered exchange offer, whereby all $500.0 million of the outstanding 2022 Notes were exchanged for an equal principal amount of notes with identical terms that were registered under the Securities Act of 1933. The exchange offer fulfilled the Partnership's obligations contained in the registration rights agreement entered into in connection with the issuance of the 2022 Notes. The Partnership incurred approximately $0.4 million of debt registration costs related to the registration and exchange offer during the year ended December 31, 2013, which are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method. The 2022 Notes 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 December 31, 2015 , the Partnership was in compliance with the covenants contained in the 2022 Notes. Included in other current liabilities on the Consolidated Balance Sheets is accrued interest payable totaling approximately $5.4 million as of both December 31, 2015 and 2014 related to the 2022 Notes. At December 31, 2015 , the estimated fair value of the 2022 Notes was approximately $485.0 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 On December 20, 2012, CRLLC, CVR Refining, Refining LLC and each of the operating subsidiaries of Refining LLC (collectively, the "Credit Parties") entered into an amended and restated ABL credit agreement (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 is scheduled to mature on December 20, 2017. Under the Amended and Restated ABL Credit Facility, the Partnership assumed CRLLC's position as borrower and CRLLC's obligations under the facility upon closing of the Initial Public Offering on January 23, 2013, as further discussed in Note 1 ("Formation of the Partnership, Organization and Nature of Business") . The Amended and Restated ABL Credit Facility is a senior secured asset-based revolving credit facility in 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 Credit Parties and their 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. Borrowings under the Amended and Restated ABL Credit Facility bear interest at either a base rate or LIBOR plus an applicable margin. The applicable margin is (i) (a) 1.75% for LIBOR borrowings and (b) 0.75% for prime rate borrowings, in each case if quarterly average excess availability exceeds 50% of the lesser of the borrowing base and the total commitments and (ii) (a) 2.00% for LIBOR borrowings and (b) 1.00% for prime rate borrowings, in each case if quarterly average excess availability is less than or equal to 50% of the lesser of the borrowing base and the total commitments. The Amended and Restated ABL Credit Facility also requires the payment of customary fees, including an unused line fee of (i) 0.40% if the daily average amount of loans and letters of credit outstanding is less than 50% of the lesser of the borrowing base and the total commitments and (ii) 0.30% if the daily average amount of loans and letters of credit outstanding is equal to or greater than 50% of the lesser of the borrowing base and the total commitments. The Partnership is also required to pay customary letter of credit fees equal to, for standby letters of credit, the applicable margin on LIBOR loans on the maximum amount available to be drawn under and, for commercial letters of credit, the applicable margin on LIBOR loans less 0.50% on the maximum amount available to be drawn under, and customary facing fees equal to 0.125% of the face amount of, each letter of credit. The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Credit Parties and their respective 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 under the facility. The Credit Parties were in compliance with the covenants of the Amended and Restated ABL Credit Facility as of December 31, 2015 . In connection with the Amended and Restated ABL Credit Facility, CRLLC and its subsidiaries incurred lender and other third-party costs of approximately $2.1 million for the year ended December 31, 2012, which are being deferred and amortized to interest expense and other financing costs using a straight-line method over the term of the amended facility. Additionally, in accordance with guidance provided by the FASB regarding the modification of revolving debt arrangements, the remaining approximately $2.8 million of unamortized deferred financing costs associated with the prior ABL credit facility will continue to be amortized over the term of the Amended and Restated ABL credit facility. As of December 31, 2015 , the Partnership had availability under the Amended and Restated ABL Credit Facility of $290.1 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 December 31, 2015 . Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of December 31, 2015 . Intercompany Credit Facility On January 23, 2013, prior to the closing of the Initial Public Offering, the Partnership entered into a new $150.0 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 is for a term of six years and bears interest at a rate of LIBOR plus 3% per annum, payable quarterly. On October 29, 2014, the Partnership entered into a first amendment to the intercompany credit facility with CRLLC to expand the borrowing capacity to $250.0 million . 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 December 31, 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 December 31, 2015 , the Partnership had borrowings of $31.5 million outstanding and $218.5 million available under the intercompany credit facility. Accrued interest payable included in other current liabilities on the Consolidated Balance Sheets as of December 31, 2015 and 2014 is not material. Deferred Financing Costs For the years ended December 31, 2015 , 2014 and 2013 , amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $1.9 million , $1.9 million and $2.0 million , respectively. Estimated amortization of deferred financing costs is as follows: Year Ending December 31, Deferred Financing (in millions) 2016 $ 1.9 2017 1.8 2018 0.9 2019 0.9 2020 0.9 Thereafter 1.7 $ 8.1 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. ("Magellan Pipeline") and Excel Pipeline LLC ("Excel Pipeline"). 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 166 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 165 months remaining and will expire in September 2029. As of December 31, 2015 , the outstanding obligation associated with these arrangements totaled approximately $48.5 million , of which $46.9 million is included in long-term liabilities and $1.6 million is included in current liabilities in the Consolidated Balance Sheets. Future payments required under capital lease at December 31, 2015 are as follows: Year Ending December 31, Capital Lease (in millions) 2016 $ 6.4 2017 6.5 2018 6.5 2019 6.5 2020 6.5 2021 and thereafter 57.2 Total future payments 89.6 Less: amount representing interest 41.1 Present value of future minimum payments 48.5 Less: current portion 1.6 Long-term portion $ 46.9

Partners' Capital and Partnersh

Partners' Capital and Partnership Distributions	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Partners' Capital and Partnership Distributions	(8) Partners’ Capital and Partnership Distributions The Partnership had two types of partnership interests outstanding at December 31, 2015 : • common units; and • a general partner interest, which is not entitled to any distributions, and which is held by the general partner. At December 31, 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 common 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 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 impact (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 the years ended December 31, 2015 and 2014 for the respective quarters to which the distributions relate: December 31, 2014 March 31, 2015 June 30, 2015 September 30, 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 $ 101.2 $ 104.4 $ 322.3 Amounts paid to non-affiliates 16.4 33.7 43.4 44.7 138.2 Total amount paid $ 54.6 $ 112.2 $ 144.6 $ 149.1 $ 460.5 Per common unit $ 0.37 $ 0.76 $ 0.98 $ 1.01 $ 3.12 Common units outstanding 147.6 147.6 147.6 147.6 December 31, 2013 March 31, 2014 June 30, 2014 September 30, 2014 Total Cash Distributions Paid in 2014 (in millions, except per unit data) Amount paid to CVR Refining Holdings, LLC and affiliates $ 49.8 $ 108.6 $ 99.2 $ 55.8 $ 313.4 Amounts paid to non-affiliates 16.6 36.1 42.5 23.9 119.1 Total amount paid $ 66.4 $ 144.7 $ 141.7 $ 79.7 $ 432.5 Per common unit $ 0.45 $ 0.98 $ 0.96 $ 0.54 $ 2.93 Common units outstanding 147.6 147.6 147.6 147.6

Net Income per Common Unit

Net Income per Common Unit	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Net Income per Common Unit	(9) 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 years ended December 31, 2015 , 2014 or 2013 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 years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 (1) (in millions, except per unit data) Net income $ 291.2 $ 358.7 $ 512.6 Net income per common unit, basic $ 1.97 $ 2.43 $ 3.47 Net income per common unit, diluted $ 1.97 $ 2.43 $ 3.47 Weighted-average common units outstanding, basic 147.6 147.6 147.6 Weighted-average common units outstanding, diluted 147.6 147.6 147.6 (1) Reflective of net income and net income per common unit from the closing of the Initial Public Offering on January 23, 2013 to December 31, 2013.

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Benefit Plans	(10) Benefit Plans A subsidiary of CVR Energy sponsors and administers two defined-contribution 401(k) plans, the CVR Energy 401(k) Plan and the CVR Energy 401(k) Plan for Represented Employees (the "Plans"), in which employees of the general partner, CVR Refining and its subsidiaries may participate. Participants in the Plans may elect to contribute a designated percentage of their eligible compensation in accordance with the Plans, subject to statutory limits. The Partnership provides a matching contribution of 100% of the first 6% of eligible compensation contributed by participants. Contributions for the represented plan are determined in accordance with provisions of negotiated labor contracts. Participants in both Plans are immediately vested in their individual contributions. Both Plans provide for a three -year vesting schedule for the Partnership's matching contributions and contain a provision to count service with predecessor organizations. The Partnership's contributions under the Plans for employees of CVR Refining were approximately $5.2 million , $4.7 million and $4.2 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies The minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations are as follows: Year Ending December 31, Operating Leases Unconditional Purchase Obligations (1) (in millions) 2016 $ 1.3 $ 128.8 2017 0.5 118.8 2018 0.3 119.1 2019 0.2 118.6 2020 0.1 106.1 Thereafter 0.2 725.2 $ 2.6 $ 1,316.6 (1) This amount includes approximately $781.5 million payable ratably over fifteen years pursuant to petroleum transportation service agreements between 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 December 31, 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. CRRM began receiving crude oil under the agreements in the first quarter of 2011. CVR Refining leases various equipment, including real properties, under long-term operating leases expiring at various dates. For the years ended December 31, 2015 , 2014 and 2013 , lease expense totaled approximately $1.7 million , $2.5 million and $3.2 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 years ended December 31, 2015 , 2014 and 2013 , total expense of $125.0 million , $121.5 million and $117.1 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 within the next year due to uncertainties inherent in litigation and settlement negotiations. 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 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 Crude oil was discharged from CVR Refining's Coffeyville refinery on July 1, 2007, due to the short amount of time available to shut down and secure the refinery in preparation for the flood that occurred on June 30, 2007. On October 25, 2010, CVR Refining received a letter from the United States Coast Guard on behalf of the EPA seeking approximately $1.8 million in oversight cost reimbursement. CVR Refining responded by asserting defenses to the Coast Guard's claim for oversight costs. On September 23, 2011, the United States Department of Justice ("DOJ"), acting on behalf of the EPA and the United States Coast Guard, filed suit against CRRM in the United States District Court for the District of Kansas seeking recovery from CRRM related to alleged non-compliance with the Clean Air Act's Risk Management Program ("RMP"), the Clean Water Act ("CWA") and the OPA. CRRM reached an agreement with the DOJ resolving its claims under CWA and the OPA. The agreement was memorialized in a Consent Decree that was filed with and approved by the Court on February 12, 2013 and March 25, 2013, respectively (the "2013 Consent Decree"). On April 19, 2013, CRRM paid a civil penalty (including accrued interest) in the amount of $0.6 million related to the CWA claims and reimbursed the Coast Guard for oversight costs under OPA in the amount of $1.7 million . The 2013 Consent Decree also requires CRRM to make small capital upgrades to the Coffeyville refinery crude oil tank farm, develop flood procedures and provide employee training the majority of which have already been completed. The parties also reached an agreement to settle DOJ's claims related to the alleged non-compliance with RMP. The agreement was memorialized in a separate consent decree that was filed with and approved by the Court on May 21, 2013 and July 2, 2013, respectively, and provided for a civil penalty of $0.3 million . On July 29, 2013, CRRM paid the civil penalty related to the RMP claims. In 2015, CRRM continued to implement the recommendations of several audits required by the RMP Consent Decree, which were related to compliance with RMP requirements. CRRM sought insurance coverage for the crude oil release and for the ultimate costs for remediation and third-party property damage claims. On July 10, 2008, CRRM filed a lawsuit in the United States District Court for the District of Kansas against certain of its environmental insurance carriers requesting insurance coverage indemnification for the June/July 2007 flood and crude oil discharge losses. Each insurer reserved its rights under various policy exclusions and limitations and cited potential coverage defenses. The Court issued summary judgment opinions that eliminated the majority of the insurance defendants' reservations and defenses. CRRM has received $25.0 million of insurance proceeds under its primary environmental liability insurance policy, which constitutes full payment of the primary pollution liability policy limit. 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 Consolidated Statements of Operations for the year ended December 31, 2015. The remaining $4.0 million of settlement proceeds reduced CVR Refining's $4.0 million receivable related to this matter, which had been included in other assets on the Consolidated Balance Sheets as of December 31, 2014. Environmental, Health, and Safety ("EHS") Matters CRRM, CRCT, CRT and 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 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 OPA 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 the Partnership's 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. CRRM and CRT have agreed to perform corrective actions at the Coffeyville, Kansas refinery and the now-closed Phillipsburg, Kansas terminal facility, pursuant to Administrative Orders on Consent issued under the RCRA to address historical contamination by the prior owners (RCRA Docket No. VII-94-H-20 and Docket No. VII-95-H-11, respectively). WRC and the Oklahoma Department of Environmental Quality ("ODEQ") have entered into a Consent Order (Case No. 15-056) to resolve certain legacy environmental issues related to historical groundwater contamination and the operation of wastewater conveyance. As of December 31, 2015 and 2014 , environmental accruals of approximately $3.6 million and $1.1 million , respectively, were reflected in the Consolidated Balance Sheets for probable and estimated costs for remediation of environmental contamination under the RCRA Administrative Orders and the ODEQ Consent Order, for which approximately $2.0 million and $0.2 million , respectively, are included in other current liabilities. Accruals were determined based on an estimate of payment costs through 2026, for which the scope of remediation was arranged with the EPA and ODEQ, and were discounted at the appropriate risk free rates at December 31, 2015 and 2014 , respectively. The accruals include estimated closure and post-closure costs of approximately $0.4 million and $0.9 million for two landfills at December 31, 2015 and 2014 , respectively. The estimated future payments for these required obligations are as follows: Year Ending December 31, Amount (in millions) 2016 $ 2.0 2017 0.5 2018 0.5 2019 0.1 2020 0.1 Thereafter 0.5 Undiscounted total 3.7 Less amounts representing interest at 1.87% 0.1 Accrued environmental liabilities at December 31, 2015 $ 3.6 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. Mobile Source Air Toxic II Emissions In 2007, the EPA promulgated the Mobile Source Air Toxic II ("MSAT II") rule that requires the reduction of benzene in gasoline by 2011. The MSAT II projects for CRRM and WRC were completed within the compliance deadline of November 1, 2014. The projects were completed at a total cost of approximately $48.3 million and $89.0 million , excluding capitalized interest, by CRRM and WRC, respectively. Tier 3 Motor Vehicle Emission and Fuel Standards In April 2014, the EPA promulgated the Tier 3 Motor Vehicle Emission and Fuel Standards, which will require that gasoline contain no more than ten parts per million of sulfur on an annual average basis. Refineries must be in compliance with the more stringent emission standards by January 1, 2017; however, compliance with the rule is extended until January 1, 2020 for approved small volume refineries and small refiners. In March 2015, the EPA approved the Wynnewood refinery's application requesting "small volume refinery" status; therefore, its compliance deadline is January 1, 2020. It is not anticipated that the refineries will require additional controls or capital expenditures to meet the anticipated new standard. Renewable Fuel Standards CVR Refining is subject to 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. Due to mandates in the RFS requiring increasing volumes of renewable fuels to replace petroleum products in the U.S. transportation fuel market, there may be a decrease in demand for petroleum products. Beginning in 2011, the Coffeyville refinery was required to blend renewable fuels into its transportation fuel or purchase RINs in lieu of blending. In 2013, the Wynnewood refinery was subject to the RFS for the first time. CVR Refining is not able to blend the substantial majority of its transportation fuels and has to purchase RINs on the open market, as well as waiver credits for cellulosic biofuels from the EPA, in order to comply with the RFS. The cost of RINs has been extremely volatile as the EPA's proposed renewable fuel volume mandates approached the "blend wall." The blend wall refers to the point at which the amount of ethanol blended into the transportation fuel supply exceeds the demand for transportation fuel containing such levels of ethanol. The blend wall is generally considered to be reached when more than 10% ethanol by volume ("E10 gasoline") is blended into transportation fuel. On December 14, 2015, the EPA published in the Federal Register a final rule establishing the renewable fuel volume mandates for 2014, 2015 and 2016, and the biomass-based diesel mandate for 2017. The volumes included in the EPA's final rule increase each year, but are lower, with the exception of the volumes for biomass-based diesel, than the volumes required by the Clean Air Act. The EPA used its waiver authority to lower the volumes, but its decision to do so has been challenged in the U.S. Court of Appeals for the District of Columbia Circuit. The cost of RINs for the years ended December 31, 2015 , 2014 and 2013 was approximately $123.9 million , $127.2 million and $180.5 million , respectively. As of December 31, 2015 and 2014 , CVR Refining's biofuel blending obligation was approximately $9.5 million and $52.3 million , respectively, which is recorded in accrued expenses and other current liabilities in the Consolidated Balance Sheets. The price of RINs has been extremely volatile and has increased over the last year. The future cost of RINs for the petroleum business is difficult to estimate. Additionally, the cost of RINs is dependent upon a variety of factors, which include the availability of RINs for purchase, the price at which RINs can be purchased, transportation fuel production levels, the mix of the petroleum business' petroleum products, as well as the fuel blending performed at its refineries and downstream terminals, all of which can vary significantly from period to period. Coffeyville Second Consent Decree In March 2004, CRRM and CRT entered into a Consent Decree (the "2004 Consent Decree") with the EPA and the Kansas Department of Health and Environment (the "KDHE") to resolve air compliance concerns raised by the EPA and KDHE related to Farmland Industries Inc.'s prior ownership and operation of the Coffeyville crude oil refinery and the now-closed Phillipsburg terminal facilities. Under the 2004 Consent Decree, CRRM agreed to install controls to reduce emissions of sulfur dioxide ("SO 2 "), nitrogen oxides and particulate matter from its FCCU by January 1, 2011. In addition, pursuant to the 2004 Consent Decree, CRRM and CRT assumed clean-up obligations at the Coffeyville refinery and the now-closed Phillipsburg terminal facilities. In March 2012, CRRM entered into a second consent decree (the "Second Consent Decree") with the EPA and KDHE, which replaced the 2004 Consent Decree (other than certain financial assurance provisions associated with corrective action at the refinery and terminal under RCRA). The Second Consent Decree was entered by the U.S. District Court for the District of Kansas on April 19, 2012. The Second Consent Decree gave CRRM more time to install the FCCU controls from the 2004 Consent Decree and expands the scope of the settlement so that it is now considered a "global settlement" under the EPA's "National Petroleum Refining Initiative." Under the National Petroleum Refining Initiative, the EPA alleged industry-wide non-compliance with four "marquee" issues under the Clean Air Act: New Source Review, Flaring, Leak Detection and Repair, and Benzene Waste Operations NESHAP. The National Petroleum Refining Initiative has resulted in most U.S. refineries (representing more than 90% of the U.S. refining capacity) entering into consent decrees requiring the payment of civil penalties and the installation of air pollution control equipment and enhanced operating procedures. Under the Second Consent Decree, CRRM was required to pay a civil penalty of approximately $0.7 million and complete the installation of FCCU controls required under the 2004 Consent Decree, add controls to certain heaters and boilers and enhance certain work practices relating to wastewater and fugitive emissions. The remaining costs of complying with the Second Consent Decree are expected to be approximately $44.0 million . Additional incremental capital expenditures associated with the Second Consent Decree will not be material and will be limited primarily to the retrofit and replacement of heaters and boilers over a several year timeframe. CRRM has entered into an agreement with the EPA and KDHE to modify provisions in the Second Consent Decree relating to the installation of controls to reduce air emissions of sulfur dioxide from the refinery's FCCU. Pursuant to the terms of the modification, CRRM will be permitted to use alternative means of control to those currently specified in the Second Consent Decree provided it can meet the limits specified in the modification. In consideration for the EPA and KDHE's agreement to permit CRRM to use alternative controls, CRRM will pay higher stipulated penalties if it fails to meet the SO 2 limits and, if it elects to install the original controls, will have to take additional steps to avoid negative impacts to the Verdigris River associated with the original controls. The modification has been signed by CRRM, the EPA and KDHE, and on February 10, 2016, the modification was lodged with the United States District Court for the District of Kansas. The modification is subject to public notice and comment and, ultimately, approval by the court. Wynnewood Clean Air Act Compliance WRC entered into a Consent Order with ODEQ in August 2011 (the "Wynnewood Consent Order"). The Wynnewood Consent Order addresses certain historic Clean Air Act compliance issues related to the operations of the refinery by the prior owner. Under the Wynnewood Consent Order, WRC paid a civil penalty of $950,000 , and agreed to install certain controls, enhance certain compliance programs, and undertake additional testing and auditing. A substantial portion of the costs of complying with the Wynnewood Consent Order were expended during the last turnaround. The remaining costs are expected to be $3.0 million . In consideration for entering into the Wynnewood Consent Order, WRC received a release from liability from ODEQ for matters described in the ODEQ order. RCRA Compliance Matters In January 2014, the EPA issued an inspection report to the Wynnewood refinery related to a RCRA compliance evaluation inspection conducted in March 2013. In February 2014, 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, as well as issues related to possible soil and groundwater contamination associated with the prior owner's operation of the refinery. 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. Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the years ended December 31, 2015 , 2014 and 2013 , capital expenditures were approximately $34.7 million , $100.5 million and $111.3 million , respectively, and were incurred to improve the environmental compliance and efficiency of the operations. 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 above or other EHS matters which may develop in the future will not have a material adverse effect on the business, financial condition, or results of operations. Wynnewood Refinery Incident On September 28, 2012, the Wynnewood refinery experienced an explosion in a boiler unit during startup after a short outage as part of the turnaround process. Two employees were fatally injured. Damage at the refinery was limited to the boiler. Additionally, there was no environmental impact. The refinery was in the final stages of shutdown for turnaround maintenance at the time of the incident. CVR Refining has completed an internal investigation of the incident and cooperated with OSHA in its investigation. OSHA also conducted a general inspection of the facility during the boiler incident investigation. In March 2013, OSHA completed its investigation and communicated its citations to WRC. OSHA also placed WRC in its Severe Violators Enforcement Program ("SVEP"). WRC is vigorously contesting the citations and OSHA's placement of WRC in the SVEP. Any penalties associated with OSHA's citations are not expected to have a material adverse effect on the consolidated financial statements. In addition to the above, the spouses of the two employees fatally injured have filed a civil lawsuit against CVR Refining and CVR Energy in Fort Bend County, Texas. The companies will vigorously defend the suit. It is currently too early to assess a potential outcome in the matter.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	(12) Fair Value Measurements ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820") established a single authoritative definition of fair value when accounting rules require the use of fair value, set out a framework for measuring fair value and required additional disclosures about fair value measurements. ASC 820 clarifies that fair value is an exit price, representing the amount from the perspective of a market participant that holds the asset or owes the liability at the measurement date. ASC 820 discusses valuation techniques, such as the market approach (prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets and liabilities such as a business), the income approach (techniques to convert future amounts to a single current amount based on market expectations about those future amounts including present value techniques and option pricing), and the cost approach (amount that would be required currently to replace the service capacity of an asset which is often referred to as a replacement cost). 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 December 31, 2015 and 2014 : December 31, 2015 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 44.7 $ — $ 44.7 Total Assets $ — $ 44.7 $ — $ 44.7 Other current liabilities (derivative agreements) — (0.1 ) — (0.1 ) Other current liabilities (biofuel blending obligation) — (2.7 ) — (2.7 ) Total Liabilities $ — $ (2.8 ) $ — $ (2.8 ) 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 December 31, 2015 and 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 7 ("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 year ended December 31, 2015 .

Derivatives Financial Instrumen

Derivatives Financial Instruments	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives Financial Instruments	(13) Derivative Financial Instruments Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows: Year Ended December 31, 2015 2014 2013 (in millions) Current period settlements on derivative contracts $ (26.0 ) $ 122.2 $ 6.4 Gain (loss) on derivatives, net (28.6 ) 185.6 57.1 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 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 Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the 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 Consolidated Balance Sheets. From time to time, CVR Refining may be required to deposit additional funds into this margin account. There were no open commodity positions as of December 31, 2015 or 2014 . For the years ended December 31, 2015 , 2014 and 2013 , CVR Refining recognized net gain s of $3.2 million and $0.3 million and a net loss of $2.9 million , respectively, which are recorded in gain (loss) on derivatives, net in the 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. Additionally, CVR Refining may enter into price and basis swaps in order to fix the price on a portion of its commodity purchases and product sales. 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 Consolidated Balance Sheets with changes in fair value currently recognized in the 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 December 31, 2015 and 2014 , CVR Refining had open commodity hedging instruments consisting of 2.5 million and 9.1 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. Additionally, at December 31, 2015 , CVR Refining had open commodity hedging instruments consisting of 1.4 million barrels primarily to fix the price on a portion of its future crude oil purchases or the basis on a portion of its future product sales. The fair value of the outstanding contracts at December 31, 2015 was a net unrealized gain of $44.6 million , of which $44.7 million is included in current assets and $0.1 million is included in other current liabilities . The fair value of the outstanding contracts at December 31, 2014 was a net unrealized gain of $47.3 million , of which $25.0 million is included in current assets and $22.3 million is included in other long-term assets . For the years ended December 31, 2015 , 2014 and 2013 , the Partnership recognized a net loss of $36.4 million and net gain s of $187.4 million and $60.1 million , respectively, which are recorded in gain (loss) on derivatives, net in the 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 Consolidated Balance Sheets. As of December 31, 2015 , the counterparty credit risk adjustment was not material to the 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 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 Consolidated Balance Sheets for the various types of open derivative positions. The offsetting assets and liabilities for CVR Refining's derivatives as of December 31, 2015 are recorded as current assets and current liabilities in prepaid expenses and other current assets and accrued expenses and other current liabilities, respectively, in the Consolidated Balance Sheets as follows: As of December 31, 2015 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 44.8 $ (0.1 ) $ 44.7 $ — $ 44.7 Total $ 44.8 $ (0.1 ) $ 44.7 $ — $ 44.7 As of December 31, 2015 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 0.1 $ — $ 0.1 $ — $ 0.1 Total $ 0.1 $ — $ 0.1 $ — $ 0.1 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 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	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	(14) Related Party Transactions CVR Refining and CRRM are party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries (including CVR Partners and its subsidiary CRNF) that govern the business relationships among each party. The agreements are described as in effect at December 31, 2015 . 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 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 Consolidated Balance Sheets. Feedstock and Shared Services Agreement CRRM is party to a feedstock and shared services agreement with 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. 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 year ended December 31, 2013 , the net sales generated from the sale of hydrogen to CRNF were approximately $0.6 million . For the years ended December 31, 2015 , 2014 and 2013 , CVR Refining also recognized $11.8 million , $10.1 million and $11.4 million , respectively, of cost of product sold (exclusive of depreciation and amortization) related to the purchase of excess hydrogen from the nitrogen fertilizer facility. At December 31, 2015 and 2014 , there were approximately $0.5 million and $1.3 million , respectively, of payables included in accounts payable on the 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 years ended December 31, 2014 and 2013 , were approximately $1.0 million and $0.5 million , respectively, and were nominal for the year ended December 31, 2015 . No amounts were paid by CRNF to CRRM for any of the years presented. The agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. For the years ended December 31, 2015 , 2014 and 2013 CRRM recognized a nominal amount of direct operating expenses generated from the purchase of tail gas from CRNF. 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 has agreed to pay CRRM the cost of installing the pipe over the next three years and in the fourth year provide an additional 15% to cover the cost of capital. At December 31, 2014 , an asset of approximately $0.1 million was included in other current assets. Additionally, at December 31, 2015 and 2014 , a liability of approximately $0.2 million was included in other current liabilities and approximately $0.8 million and $1.0 million , respectively, was included in other non-current liabilities in the Consolidated Balance Sheets. The agreement has an initial term of 20 years , ending in 2027, which will be automatically extended for successive five year renewal periods. Either party may terminate the agreement, effective upon the last day of a term, by giving notice no later than three years prior to a renewal date. The agreement will also be terminable by mutual consent of the parties or if one party breaches the agreement and does not cure within applicable cure periods and the breach materially and adversely affects the ability of the terminating party to operate its facility. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. At both December 31, 2015 and 2014 , payables of approximately $0.2 million were included in accounts payable on the 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 December 31, 2015 and 2014 , receivables of approximately $0.7 million and $1.1 million , respectively, were included in prepaid expenses and other current assets on the 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") (the "UAN-based price") or 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 that excludes transportation cost ("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. The agreement has an initial term of 20 years , ending in 2027, and will be automatically extended for successive five year renewal periods. Either party may terminate the agreement by giving notice no later than three years prior to a renewal date. The agreement is also terminable by mutual consent of the parties or if a party breaches the agreement and does not cure within applicable cure periods. Additionally, the agreement may be terminated in some circumstances if substantially all of the operations at the nitrogen fertilizer plant or the Coffeyville, Kansas refinery are permanently terminated, or if either party is subject to a bankruptcy proceeding or otherwise becomes insolvent. Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $6.8 million , $8.7 million and $9.6 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Receivables of approximately $0.3 million and $0.5 million related to the coke supply agreement were included in accounts receivable on the Consolidated Balance Sheets at December 31, 2015 and 2014 , respectively. Environmental Agreement CRRM entered into an environmental agreement with CRNF which provides for certain indemnification and access rights in connection with environmental matters affecting the Coffeyville, Kansas refinery and the nitrogen fertilizer plant. Generally, both CRRM and CRNF have agreed to indemnify and defend each other and each other's affiliates against liabilities associated with certain hazardous materials and violations of environmental laws that are a result of or caused by the indemnifying party's actions or business operations. This obligation extends to indemnification for liabilities arising out of off-site disposal of certain hazardous materials. Indemnification obligations of the parties will be reduced by applicable amounts recovered by an indemnified party from third parties or from insurance coverage. The term of the agreement is for at least 20 years , ending in 2027, or for so long as the feedstock and shared services agreement is in force, whichever is longer. Services Agreement On December 31, 2012, CVR Refining entered into a services agreement with CVR Energy. 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. Under this agreement, the Partnership's general partner has engaged CVR Energy to conduct a substantial portion of its day-to-day business operations. CVR Energy provides CVR Refining with the following services under the agreement, among others: • services from CVR Energy's employees in capacities equivalent to the capacities of corporate executive officers, except that those who serve in such capacities under the agreement shall serve the Partnership on a shared, part-time basis only, unless the Partnership and CVR Energy agree otherwise; • administrative and professional services, including legal, accounting services, human resources, insurance, tax, credit, finance, government affairs and regulatory affairs; • management of the Partnership's property and the property of its operating subsidiaries in the ordinary course of business; • recommendations on capital raising activities to the board of directors of the Partnership's general partner, including the issuance of debt or equity interests, the entry into credit facilities and other capital market transactions; • managing or overseeing litigation and administrative or regulatory proceedings, establishing appropriate insurance policies for the Partnership and providing safety and environmental advice; • recommending the payment of distributions; and • managing or providing advice for other projects, including acquisitions, as may be agreed by CVR Energy and the Partnership's general partner from time to time. As payment for services provided under the agreement, the Partnership, its general partner or subsidiaries must pay CVR Energy (i) all costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, other than administrative personnel, who provide the Partnership services under the agreement on a full-time basis, but excluding certain share-based compensation; (ii) a prorated share of costs incurred by CVR Energy or its affiliates in connection with the employment of its employees, including administrative personnel, who provide the Partnership services under the agreement on a part-time basis, but excluding certain share-based compensation, and such prorated share shall be determined by CVR Energy on a commercially reasonable basis, based on the percentage of total working time that such shared personnel are engaged in performing services for the Partnership; (iii) a prorated share of certain administrative costs, including office costs, services by outside vendors, other sales, general and administrative costs and depreciation and amortization; and (iv) various other administrative costs in accordance with the terms of the agreement, including travel, insurance, legal and audit services, government and public relations and bank charges. Either CVR Energy or the Partnership's general partner may temporarily or permanently exclude any particular service from the scope of the agreement upon 180 days ' notice. Beginning in January 2014, either CVR Energy or the Partnership's general partner may terminate the agreement upon at least 180 days ' notice, but not more than one year 's notice. Furthermore, the Partnership's general partner may terminate the agreement immediately if CVR Energy becomes bankrupt or dissolves or commences liquidation or winding-up procedures. In order to facilitate the carrying out of services under the agreement, CVR Refining and CVR Energy have granted one another certain royalty-free, non-exclusive and non-transferable rights to use one another's intellectual property under certain circumstances. The agreement also contains an indemnity provision whereby the Partnership, its general partner, and its subsidiaries, as indemnifying parties, agree to indemnify CVR Energy and its affiliates (other than the indemnifying parties themselves) against losses and liabilities incurred in connection with the performance of services under the agreement or any breach of the agreement, unless such losses or liabilities arise from a breach of the agreement by CVR Energy or other misconduct on its part, as provided in the agreement. The agreement contains a provision stating that CVR Energy is an independent contractor under the agreement and nothing in the agreement may be construed to impose an implied or express fiduciary duty owed by CVR Energy, on the one hand, to the recipients of services under the agreement, on the other hand. The agreement prohibits recovery of lost profits or revenue, or special, incidental, exemplary, punitive or consequential damages from CVR Energy or certain affiliates. Net amounts incurred under the services agreement for the years ended December 31, 2015 , 2014 and 2013 were as follows: Year Ended December 31, 2015 2014 2013 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 18.1 $ 21.3 $ 25.2 Selling, general and administrative expenses (exclusive of depreciation and amortization) 53.2 50.8 62.1 Total $ 71.3 $ 72.1 $ 87.3 At December 31, 2015 and 2014 , payables and liabilities of $13.9 million and $13.6 million , respectively, were included in accounts payable, personnel accruals and accrued expenses and other current liabilities on the Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. Limited Partnership Agreement In connection with the Initial Public Offering, CVR Refining GP and CVR Refining Holdings entered into the first amended and restated agreement of limited partnership of the Partnership, dated January 23, 2013. The Partnership's general partner manages the Partnership's operations and activities as specified in the partnership agreement. The general partner of the Partnership is managed by its board of directors. CVR Refining Holdings has the right to select the directors of the general partner. Actions by the general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the general partner and not by its board of directors. The members of the board of directors of the general partner are not elected by the unitholders and are not subject to re-election on a regular basis by the unitholders. The officers of the general partner manage the day-to-day affairs of the Partnership's business. 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 years ended December 31, 2015 , 2014 and 2013 approximately $9.1 million , $6.0 million and $0.3 million were incurred under the partnership agreement, respectively. Intercompany Credit Facility On January 23, 2013, prior to the closing of the Initial Public Offering, the Partnership entered into a $150.0 million intercompany credit facility, with CRLLC as the lender, to be used to fund growth capital expenditures. On October 29, 2014, the Partnership entered into a first amendment to the intercompany credit facility with CRLLC to expand the borrowing capacity to $250.0 million . The intercompany credit facility is for a term of six years and bears interest at a rate of LIBOR plus 3% per annum. As of December 31, 2015 , the Partnership had borrowings of $31.5 million outstanding. For the years ended December 31, 2015 , 2014 and 2013 , the Partnership paid $1.0 million , $1.0 million and $0.1 million of interest to CRLLC. See Note 7 ("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. International Truck Purchase During the year ended December 31, 2013, the Partnership purchased seven trucks from a subsidiary of Navistar International Corporation for approximately $0.8 million .

Major Customers and Suppliers

Major Customers and Suppliers	12 Months Ended
	Dec. 31, 2015
Major Customers and Suppliers
Major Customers and Suppliers	(15) Major Customers and Suppliers Sales to major customers were as follows: Year Ended December 31, 2015 2014 2013 Customer A 14 % 13 % 12 % CRRM obtained crude oil from one third-party supplier under a long-term supply agreement during 2015 , 2014 and 2013 . Volume contracted as a percentage of the total crude oil purchases (in barrels) for each of the periods was as follows: Year Ended December 31, 2015 2014 2013 Supplier A 61 % 67 % 69 %

Selected Quarterly Financial In

Selected Quarterly Financial Information (unaudited)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information (unaudited)	(16) Selected Quarterly Financial Information (unaudited) Summarized quarterly financial data for December 31, 2015 and 2014 : Year Ended December 31, 2015 Quarter First Second Third Fourth (in millions, except per unit data) Net sales $ 1,304.4 $ 1,547.5 $ 1,361.6 $ 948.3 Operating costs and expenses: Cost of product sold (exclusive of depreciation and amortization) 1,056.1 1,180.9 1,063.7 842.8 Direct operating expenses (exclusive of depreciation and amortization) 87.0 90.3 112.6 188.7 Flood insurance recovery — (27.3 ) — — Selling, general and administrative (exclusive of depreciation and amortization) 18.1 18.6 18.2 20.2 Depreciation and amortization 34.0 34.2 29.9 32.1 Total operating costs and expenses 1,195.2 1,296.7 1,224.4 1,083.8 Operating income (loss) 109.2 250.8 137.2 (135.5 ) Other income (expense): Interest expense and other financing costs (11.3 ) (10.4 ) (10.4 ) (10.5 ) Interest income 0.1 0.1 0.1 0.1 Gain (loss) on derivatives, net (51.4 ) (12.6 ) 11.8 23.6 Other income (expense), net 0.1 (0.1 ) 0.2 0.1 Total other income (expense) (62.5 ) (23.0 ) 1.7 13.3 Income (loss) before income tax expense 46.7 227.8 138.9 (122.2 ) Income tax expense — — — — Net income (loss) $ 46.7 $ 227.8 $ 138.9 $ (122.2 ) Net income (loss) per common unit - basic $ 0.32 $ 1.54 $ 0.94 $ (0.83 ) Net income (loss) per common unit - diluted $ 0.32 $ 1.54 $ 0.94 $ (0.83 ) Weighted-average common units outstanding: Basic 147.6 147.6 147.6 147.6 Diluted 147.6 147.6 147.6 147.6 Year Ended December 31, 2014 Quarter First Second Third Fourth (in millions, except per unit data) Net sales $ 2,375.3 $ 2,466.3 $ 2,215.2 $ 1,772.8 Operating costs and expenses: Cost of product sold (exclusive of depreciation and amortization) 2,063.3 2,172.6 2,053.7 1,723.8 Direct operating expenses (exclusive of depreciation and amortization) 99.2 93.2 110.6 112.9 Selling, general and administrative (exclusive of depreciation and amortization) 18.7 17.9 17.3 16.8 Depreciation and amortization 29.5 30.7 29.7 32.6 Total operating costs and expenses 2,210.7 2,314.4 2,211.3 1,886.1 Operating income (loss) 164.6 151.9 3.9 (113.3 ) Other income (expense): Interest expense and other financing costs (8.7 ) (7.9 ) (7.9 ) (9.7 ) Interest income 0.1 0.1 0.1 0.1 Gain on derivatives, net 109.4 35.9 25.7 14.5 Other expense, net — — — (0.1 ) Total other income 100.8 28.1 17.9 4.8 Income (loss) before income tax expense 265.4 180.0 21.8 (108.5 ) Income tax expense — — — — Net income (loss) $ 265.4 $ 180.0 $ 21.8 $ (108.5 ) Net income (loss) per common unit - basic $ 1.80 $ 1.22 $ 0.15 $ (0.73 ) Net income (loss) per common unit - diluted $ 1.80 $ 1.22 $ 0.15 $ (0.73 ) Weighted-average common units outstanding: Basic 147.6 147.6 147.6 147.6 Diluted 147.6 147.6 147.6 147.6 Factors Impacting the Comparability of Quarterly Results of Operations As discussed in Note 2 ("Summary of Significant Accounting Policies") , the Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015 at a total cost of approximately $101.5 million . Additionally, the Coffeyville refinery incurred approximately $0.7 million in turnaround costs related to the second phase scheduled to begin in late February 2016. In total, the Coffeyville refinery incurred $102.2 million of major scheduled turnaround expenses for the year ended December 31, 2015, of which approximately $1.7 million , $15.6 million and $84.9 million were incurred in the second, third and fourth quarters of 2015, respectively. These costs are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. As discussed in Note 11 ("Commitments and Contingencies") , CRRM received an insurance recovery from its environmental insurance carriers in the second quarter of 2015 as a result of the flood and crude oil discharge at the Coffeyville refinery on June/July 2007. As discussed in Note 6 ("Insurance Claims") , the fire at the Coffeyville refinery's isomerization unit adversely impacted production of refined products in the third quarter of 2014. Total gross repair and other costs recorded related to the incident for the year ended December 31, 2014 were approximately $6.3 million and are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. During the fourth quarter of 2014, the FCCU at the Wynnewood refinery was offline for approximately 16 days for necessary repairs. As a result of the FCCU outage, crude throughput and production at the Wynnewood refinery was significantly reduced during the fourth quarter of 2014. Additionally, the Partnership incurred approximately $8.5 million in costs to repair the FCCU for the year ended December 31, 2014. These costs are included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations. As discussed in Note 4 ("Inventories") , the Partnership recorded a lower of FIFO cost or market inventory adjustment of approximately $36.8 million during the fourth quarter of 2014, which is included in cost of product sold (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation	The accompanying Partnership consolidated financial statements include the accounts of CVR Refining and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. Per unit data for the year ended December 31, 2013 is calculated since the closing of the Initial Public Offering on January 23, 2013.
Cash and Cash Equivalents	The Partnership considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents. Under the Partnership's cash management system, checks issued but not presented to banks frequently result in book overdraft balances for accounting purposes and are classified within accounts payable in the Consolidated Balance Sheets. The change in book overdrafts are reported in the Consolidated Statements of Cash Flows as a component of operating cash flows for accounts payable as they do not represent bank overdrafts.
Accounts Receivable, net	CVR Refining grants credit to its customers. Credit is extended based on an evaluation of a customer's financial condition; generally, collateral is not required. Accounts receivable are due on negotiated terms and are stated at amounts due from customers, net of an allowance for doubtful accounts. Accounts outstanding longer than their contractual payment terms are considered past due. CVR Refining determines its allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts are past due, the customer's ability to pay its obligations to CVR Refining, and the condition of the general economy and the industry as a whole. CVR Refining writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Amounts collected on accounts receivable are included in net cash provided by operating activities in the Consolidated Statements of Cash Flows.
Inventories	Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress and refined fuels and by-products. Inventories are valued at the lower of the first-in, first-out ("FIFO") cost, or market for refined fuels and byproducts for all periods presented. 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.
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of prepayments for crude oil deliveries to the Partnership's refineries for which title had not transferred, non-trade accounts receivable, current portions of prepaid insurance, deferred financing costs, derivative agreements and other general current assets.
Property, Plant, and Equipment	Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1.0 million in cost which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows: Asset Range of Useful Lives, in Years Improvements to land 15 to 30 Buildings 20 to 30 Machinery and equipment 5 to 30 Automotive equipment 5 to 15 Furniture and fixtures 3 to 10 Leasehold improvements are depreciated or amortized on the straight-line method over the shorter of the contractual lease term or the estimated useful life of the asset. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.
Deferred Financing Costs	Deferred financing costs associated with debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Additionally, any underwriting and original issue discount and premium related to debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to the Partnership's Amended and Restated ABL Credit Facility are amortized to interest expense and other financing costs using the straight-line method through the termination date of the facility.
Planned Major Maintenance Costs	The direct-expense method of accounting is used for planned major maintenance activities. Maintenance costs are recognized as expense when maintenance services are performed. The required frequency of planned major maintenance activities varies by unit for the refineries, but generally is every four to five years . Costs associated with these turnaround activities were included in direct operating expenses (exclusive of depreciation and amortization) in the Consolidated Statements of Operations.
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 excluded depreciation and amortization of approximately $6.1 million , $5.9 million and $4.8 million for the years ended December 31, 2015 , 2014 and 2013 , 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 and its subsidiaries as discussed in Note 3 ("Share-Based Compensation") . Direct operating expenses excluded depreciation and amortization of approximately $121.9 million , $115.0 million and $109.1 million for the years ended December 31, 2015 , 2014 and 2013 , 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 and its subsidiaries as discussed in Note 3 ("Share-Based Compensation") .
Income Taxes	CVR Refining is treated as a partnership for U.S. federal income tax purposes. The income tax liability of the common unitholders is not reflected in the consolidated financial statements of the Partnership. Generally, each common unitholder is required to take into account its respective share of CVR Refining's income, gains, loss and deductions. The Partnership is not subject to income taxes, except for a franchise tax in the State of Texas. Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes , taxes based on income like the Texas franchise tax are accounted for using the liability method under which deferred income taxes are recognized for the future tax effects of temporary differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities using the enacted statutory tax rates in effect at the end of the period. A valuation allowance for deferred tax assets is recorded when it is more likely than not that the benefit from the deferred tax asset will not be realized.
Segment Reporting	The Partnership accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting, which established standards for entities to report information about the operating segments and geographic areas in which they operate. CVR Refining only operates one segment and all of its operations are located in the United States.
Impairment of Long-Lived Assets	CVR Refining accounts for long-lived assets in accordance with accounting standards issued by the FASB regarding the treatment of the impairment or disposal of long-lived assets. As required by this standard, CVR Refining reviews long-lived assets (excluding intangible assets with indefinite lives) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell.
Revenue Recognition	Revenues for products sold are recorded upon delivery of the products to customers, which is the point at which title is transferred, the customer has assumed the risk of loss, and payment has been received or collection is reasonably assured. Excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues. Non-monetary product exchanges and certain buy/sell crude oil transactions which are entered into in the normal course of business are included on a net cost basis in operating expenses on the Consolidated Statements of Operations. The Partnership also engages in trading activities, whereby the Partnership enters into agreements to purchase and sell refined products with third parties. The Partnership acts as a principal in these transactions, taking title to the products in purchases from counterparties, and accepting the risks and rewards of ownership. The Partnership records revenue for the gross amount of the sales transactions, and records costs of purchases as an operating expense in the accompanying consolidated financial statements.
Shipping Costs	Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of product sold (exclusive of depreciation and amortization).
Derivative Instruments and Fair Value of Financial Instruments	The Partnership uses futures contracts, options, and forward contracts primarily to reduce exposure to changes in crude oil prices and finished goods product prices to provide economic hedges of inventory positions. Although management considers these derivatives economic hedges, these derivative instruments do not qualify as hedges for hedge accounting purposes under ASC Topic 815, Derivatives and Hedging , and accordingly are recorded at fair value in the balance sheet. Changes in the fair value of these derivative instruments are recorded into earnings as a component of other income (expense) in the period of change. The estimated fair values of forward and swap contracts are based on quoted market prices and assumptions for the estimated forward yield curves of related commodities in periods when quoted market prices are unavailable. See Note 13 ("Derivative Financial Instruments") for further discussion. Other financial instruments consisting of cash and cash equivalents, accounts receivable, and accounts payable are carried at cost, which approximates fair value, as a result of the short-term nature of the instruments.
Share-Based Compensation	The Partnership has recorded share-based compensation expense related to the CVR Refining, LP Long-Term Incentive Plan (the "CVR Refining LTIP") and has been allocated share-based compensation expense from CVR Energy and CRLLC. The Partnership and CVR Energy account for share-based compensation in accordance with ASC Topic 718, Compensation — Stock Compensation ("ASC 718"). ASC 718 requires that compensation costs relating to share-based payment transactions be recognized in a company's financial statements. ASC 718 applies to transactions in which an entity exchanges its equity instruments for goods or services and also may apply to liabilities an entity incurs for goods or services that are based on the fair value of those equity instruments.
Environmental Matters	Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Environmental expenditures are capitalized at the time of the expenditure when such costs provide future economic benefits.
Use of Estimates	The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP"), using management's best estimates and judgments where appropriate. These estimates and judgments affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates and judgments.
Allocation of Costs	CVR Energy and its subsidiaries provide a variety of services to CVR Refining, including cash management and financing services, employee benefits provided through CVR Energy's benefit plans, administrative services provided by CVR Energy's employees and management, insurance and office space leased in CVR Energy's headquarters building and other locations. As such, the accompanying consolidated financial statements include costs that have been incurred by CVR Energy and CRLLC on behalf of CVR Refining. These amounts incurred by CVR Energy are then billed or allocated to CVR Refining and are properly classified on the Consolidated Statements of Operations as either direct operating expenses (exclusive of depreciation and amortization) or as selling, general and administrative expenses (exclusive of depreciation and amortization). The billing and allocation of such costs are governed and billed in accordance with the services agreement entered into between the Partnership and CVR Energy on December 31, 2012. The services agreement provides guidance for the treatment of certain general and administrative expenses and certain direct operating expenses incurred on the Partnership's behalf. Such expenses include, but are not limited to, salaries, benefits, share-based compensation expense, insurance, accounting, tax, legal and technology services. Costs which are specifically incurred on behalf of CVR Refining are billed directly to CVR Refining.
Subsequent Events	The Partnership evaluated subsequent events, if any, that would require an adjustment to the Partnership's consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements.
Recent Accounting Pronouncements	In May 2014, the FASB issued Accounting Standards 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 15, 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 Consolidated Balance Sheets.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of lives used in computing depreciation for depreciable assets	The lives used in computing depreciation for such assets are as follows: Asset Range of Useful Lives, in Years Improvements to land 15 to 30 Buildings 20 to 30 Machinery and equipment 5 to 30 Automotive equipment 5 to 15 Furniture and fixtures 3 to 10 A summary of costs for property, plant and equipment is as follows: December 31, 2015 2014 (in millions) Land and improvements $ 28.7 $ 27.7 Buildings 47.8 45.4 Machinery and equipment 2,142.2 2,015.5 Automotive equipment 23.9 21.2 Furniture and fixtures 8.2 8.4 Leasehold improvements 0.8 0.8 Construction in progress 116.8 61.2 2,368.4 2,180.2 Accumulated depreciation 818.9 693.1 Total property, plant and equipment, net $ 1,549.5 $ 1,487.1
Schedule of turnaround costs	For the years ended December 31, 2015 and 2014 , the Partnership incurred the following major scheduled turnaround expenses. No major scheduled turnaround expenses were incurred for the year ended December 31, 2013. Year Ended December 31, 2015 2014 (in millions) Coffeyville refinery(1) $ 102.2 $ 5.5 Wynnewood refinery(2) — 1.3 Total major scheduled turnaround expenses $ 102.2 $ 6.8 (1) The Coffeyville refinery completed the first phase of its current major scheduled turnaround in mid-November 2015. The second phase is scheduled to begin in late February 2016. During the outage at the Coffeyville refinery as discussed in Note 6 ("Insurance Claims") , the Partnership accelerated certain planned turnaround activities scheduled for 2015 and incurred turnaround expenses for the year ended December 31, 2014. (2) During the fluid catalytic cracking unit ("FCCU") outage at the Wynnewood refinery, the Partnership accelerated certain planned turnaround activities previously scheduled for 2016 and incurred turnaround expenses for the year ended December 31, 2014. The next turnaround for the Wynnewood refinery is scheduled to occur in the spring of 2017.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, 2015 , 2014 and 2013 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Aggregate Intrinsic Value (in millions) Non-vested at January 16, 2013 — $ — $ — Granted 187,177 21.55 Vested — — Forfeited — — Non-vested at December 31, 2013 187,177 $ 21.55 $ 4.2 Granted 281,948 17.74 Vested (61,002 ) 21.55 Forfeited (4,176 ) 21.55 Non-vested at December 31, 2014 403,947 $ 18.89 $ 6.8 Granted 302,319 20.40 Vested (136,531 ) 19.26 Forfeited (58,144 ) 18.87 Non-vested at December 31, 2015 511,591 $ 19.68 $ 9.7

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: December 31, 2015 2014 (in millions) Finished goods $ 104.7 $ 163.5 Raw materials and precious metals 72.6 78.8 In-process inventories 35.7 20.6 Parts and supplies 39.5 30.9 $ 252.5 $ 293.8

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of costs for property, plant, and equipment	The lives used in computing depreciation for such assets are as follows: Asset Range of Useful Lives, in Years Improvements to land 15 to 30 Buildings 20 to 30 Machinery and equipment 5 to 30 Automotive equipment 5 to 15 Furniture and fixtures 3 to 10 A summary of costs for property, plant and equipment is as follows: December 31, 2015 2014 (in millions) Land and improvements $ 28.7 $ 27.7 Buildings 47.8 45.4 Machinery and equipment 2,142.2 2,015.5 Automotive equipment 23.9 21.2 Furniture and fixtures 8.2 8.4 Leasehold improvements 0.8 0.8 Construction in progress 116.8 61.2 2,368.4 2,180.2 Accumulated depreciation 818.9 693.1 Total property, plant and equipment, net $ 1,549.5 $ 1,487.1

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt was as follows: December 31, 2015 2014 (in millions) 6.5% Second Lien Senior Secured Notes, due 2022 $ 500.0 $ 500.0 Intercompany credit facility 31.5 31.5 Capital lease obligations 48.5 49.9 Total debt 580.0 581.4 Current portion of capital lease obligations (1.6 ) (1.4 ) Long-term debt, net of current portion $ 578.4 $ 580.0
Schedule of estimated amortization of deferred financing costs	Estimated amortization of deferred financing costs is as follows: Year Ending December 31, Deferred Financing (in millions) 2016 $ 1.9 2017 1.8 2018 0.9 2019 0.9 2020 0.9 Thereafter 1.7 $ 8.1
Schedule of future payments required under capital lease	Future payments required under capital lease at December 31, 2015 are as follows: Year Ending December 31, Capital Lease (in millions) 2016 $ 6.4 2017 6.5 2018 6.5 2019 6.5 2020 6.5 2021 and thereafter 57.2 Total future payments 89.6 Less: amount representing interest 41.1 Present value of future minimum payments 48.5 Less: current portion 1.6 Long-term portion $ 46.9

Partners' Capital and Partner30

Partners' Capital and Partnership Distributions (Tables)	12 Months Ended
	Dec. 31, 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 the years ended December 31, 2015 and 2014 for the respective quarters to which the distributions relate: December 31, 2014 March 31, 2015 June 30, 2015 September 30, 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 $ 101.2 $ 104.4 $ 322.3 Amounts paid to non-affiliates 16.4 33.7 43.4 44.7 138.2 Total amount paid $ 54.6 $ 112.2 $ 144.6 $ 149.1 $ 460.5 Per common unit $ 0.37 $ 0.76 $ 0.98 $ 1.01 $ 3.12 Common units outstanding 147.6 147.6 147.6 147.6 December 31, 2013 March 31, 2014 June 30, 2014 September 30, 2014 Total Cash Distributions Paid in 2014 (in millions, except per unit data) Amount paid to CVR Refining Holdings, LLC and affiliates $ 49.8 $ 108.6 $ 99.2 $ 55.8 $ 313.4 Amounts paid to non-affiliates 16.6 36.1 42.5 23.9 119.1 Total amount paid $ 66.4 $ 144.7 $ 141.7 $ 79.7 $ 432.5 Per common unit $ 0.45 $ 0.98 $ 0.96 $ 0.54 $ 2.93 Common units outstanding 147.6 147.6 147.6 147.6

Net Income per Common Unit (Tab

Net Income per Common Unit (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, 2015 , 2014 and 2013 : Year Ended December 31, 2015 2014 2013 (1) (in millions, except per unit data) Net income $ 291.2 $ 358.7 $ 512.6 Net income per common unit, basic $ 1.97 $ 2.43 $ 3.47 Net income per common unit, diluted $ 1.97 $ 2.43 $ 3.47 Weighted-average common units outstanding, basic 147.6 147.6 147.6 Weighted-average common units outstanding, diluted 147.6 147.6 147.6 (1) Reflective of net income and net income per common unit from the closing of the Initial Public Offering on January 23, 2013 to December 31, 2013.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 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: Year Ending December 31, Operating Leases Unconditional Purchase Obligations (1) (in millions) 2016 $ 1.3 $ 128.8 2017 0.5 118.8 2018 0.3 119.1 2019 0.2 118.6 2020 0.1 106.1 Thereafter 0.2 725.2 $ 2.6 $ 1,316.6 (1) This amount includes approximately $781.5 million payable ratably over fifteen years pursuant to petroleum transportation service agreements between 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 December 31, 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. CRRM began receiving crude oil under the agreements in the first quarter of 2011.
Schedule of accrual for environmental loss contingencies	The estimated future payments for these required obligations are as follows: Year Ending December 31, Amount (in millions) 2016 $ 2.0 2017 0.5 2018 0.5 2019 0.1 2020 0.1 Thereafter 0.5 Undiscounted total 3.7 Less amounts representing interest at 1.87% 0.1 Accrued environmental liabilities at December 31, 2015 $ 3.6

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2015 and 2014 : December 31, 2015 Level 1 Level 2 Level 3 Total (in millions) Location and Description Other current assets (derivative agreements) $ — $ 44.7 $ — $ 44.7 Total Assets $ — $ 44.7 $ — $ 44.7 Other current liabilities (derivative agreements) — (0.1 ) — (0.1 ) Other current liabilities (biofuel blending obligation) — (2.7 ) — (2.7 ) Total Liabilities $ — $ (2.8 ) $ — $ (2.8 ) 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 )

Derivatives Financial Instrum34

Derivatives Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 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: Year Ended December 31, 2015 2014 2013 (in millions) Current period settlements on derivative contracts $ (26.0 ) $ 122.2 $ 6.4 Gain (loss) on derivatives, net (28.6 ) 185.6 57.1
Schedule of offsetting assets	The offsetting assets and liabilities for CVR Refining's derivatives as of December 31, 2015 are recorded as current assets and current liabilities in prepaid expenses and other current assets and accrued expenses and other current liabilities, respectively, in the Consolidated Balance Sheets as follows: As of December 31, 2015 Description Gross Current Assets Gross Amounts Offset Net Current Assets Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 44.8 $ (0.1 ) $ 44.7 $ — $ 44.7 Total $ 44.8 $ (0.1 ) $ 44.7 $ — $ 44.7 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 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
Schedule of offsetting liabilities	As of December 31, 2015 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 0.1 $ — $ 0.1 $ — $ 0.1 Total $ 0.1 $ — $ 0.1 $ — $ 0.1

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of related party transactions	Net amounts incurred under the services agreement for the years ended December 31, 2015 , 2014 and 2013 were as follows: Year Ended December 31, 2015 2014 2013 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 18.1 $ 21.3 $ 25.2 Selling, general and administrative expenses (exclusive of depreciation and amortization) 53.2 50.8 62.1 Total $ 71.3 $ 72.1 $ 87.3

Major Customers and Suppliers (

Major Customers and Suppliers (Tables)	12 Months Ended
	Dec. 31, 2015
Major Customers and Suppliers
Schedule of sales to major customers	Sales to major customers were as follows: Year Ended December 31, 2015 2014 2013 Customer A 14 % 13 % 12 %
Schedule of purchases contracted as a percentage of the total crude oil purchases (in barrels)	Volume contracted as a percentage of the total crude oil purchases (in barrels) for each of the periods was as follows: Year Ended December 31, 2015 2014 2013 Supplier A 61 % 67 % 69 %

Selected Quarterly Financial 37

Selected Quarterly Financial Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Summary of quarterly financial data	Summarized quarterly financial data for December 31, 2015 and 2014 : Year Ended December 31, 2015 Quarter First Second Third Fourth (in millions, except per unit data) Net sales $ 1,304.4 $ 1,547.5 $ 1,361.6 $ 948.3 Operating costs and expenses: Cost of product sold (exclusive of depreciation and amortization) 1,056.1 1,180.9 1,063.7 842.8 Direct operating expenses (exclusive of depreciation and amortization) 87.0 90.3 112.6 188.7 Flood insurance recovery — (27.3 ) — — Selling, general and administrative (exclusive of depreciation and amortization) 18.1 18.6 18.2 20.2 Depreciation and amortization 34.0 34.2 29.9 32.1 Total operating costs and expenses 1,195.2 1,296.7 1,224.4 1,083.8 Operating income (loss) 109.2 250.8 137.2 (135.5 ) Other income (expense): Interest expense and other financing costs (11.3 ) (10.4 ) (10.4 ) (10.5 ) Interest income 0.1 0.1 0.1 0.1 Gain (loss) on derivatives, net (51.4 ) (12.6 ) 11.8 23.6 Other income (expense), net 0.1 (0.1 ) 0.2 0.1 Total other income (expense) (62.5 ) (23.0 ) 1.7 13.3 Income (loss) before income tax expense 46.7 227.8 138.9 (122.2 ) Income tax expense — — — — Net income (loss) $ 46.7 $ 227.8 $ 138.9 $ (122.2 ) Net income (loss) per common unit - basic $ 0.32 $ 1.54 $ 0.94 $ (0.83 ) Net income (loss) per common unit - diluted $ 0.32 $ 1.54 $ 0.94 $ (0.83 ) Weighted-average common units outstanding: Basic 147.6 147.6 147.6 147.6 Diluted 147.6 147.6 147.6 147.6 Year Ended December 31, 2014 Quarter First Second Third Fourth (in millions, except per unit data) Net sales $ 2,375.3 $ 2,466.3 $ 2,215.2 $ 1,772.8 Operating costs and expenses: Cost of product sold (exclusive of depreciation and amortization) 2,063.3 2,172.6 2,053.7 1,723.8 Direct operating expenses (exclusive of depreciation and amortization) 99.2 93.2 110.6 112.9 Selling, general and administrative (exclusive of depreciation and amortization) 18.7 17.9 17.3 16.8 Depreciation and amortization 29.5 30.7 29.7 32.6 Total operating costs and expenses 2,210.7 2,314.4 2,211.3 1,886.1 Operating income (loss) 164.6 151.9 3.9 (113.3 ) Other income (expense): Interest expense and other financing costs (8.7 ) (7.9 ) (7.9 ) (9.7 ) Interest income 0.1 0.1 0.1 0.1 Gain on derivatives, net 109.4 35.9 25.7 14.5 Other expense, net — — — (0.1 ) Total other income 100.8 28.1 17.9 4.8 Income (loss) before income tax expense 265.4 180.0 21.8 (108.5 ) Income tax expense — — — — Net income (loss) $ 265.4 $ 180.0 $ 21.8 $ (108.5 ) Net income (loss) per common unit - basic $ 1.80 $ 1.22 $ 0.15 $ (0.73 ) Net income (loss) per common unit - diluted $ 1.80 $ 1.22 $ 0.15 $ (0.73 ) Weighted-average common units outstanding: Basic 147.6 147.6 147.6 147.6 Diluted 147.6 147.6 147.6 147.6

Formation of the Partnership,38

Formation of the Partnership, Organization and Nature of Business (Details) - USD ($) $ / shares in Units, $ in Millions

Jul. 24, 2014

Jun. 30, 2014

Jun. 10, 2013

May. 29, 2013

May. 20, 2013

Jan. 30, 2013

Jan. 30, 2013

Jan. 23, 2013

Jul. 23, 2014

Jun. 10, 2013

Jan. 22, 2013

May. 19, 2013

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2012

Jun. 29, 2014

Dec. 31, 2015

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Cash on hand distributed

$ 460.5

$ 432.5

Percentage of limited partner interest held by the public

19.00%

29.00%

Maximum period after the end of each quarter of cash distribution to common unitholders

60 days

Initial Public Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Number of partnership units sold in offering (in units)

24,000,000

Offering price per unit (in dollars per unit)

$ 25

Underwriting costs

$ 32.5

Payments of stock issuance costs

3.9

Net proceeds from the Initial Public Offering

653.6

Proceeds from initial public offering used to fund the turnaround expenses

54

Proceeds from initial public offering used to prefund certain maintenance and environmental capital expenditures through 2014

160

Proceeds to be utilized for general corporate purposes

101.5

Initial Public Offering | 10.875% Senior Secured Notes, due 2017

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Proceeds from IPO to be utilized for repurchase of debt

253

Stated interest rate (as a percent)

10.875%

Over-Allotment Option

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Number of partnership units sold in offering (in units)

3,600,000

Offering price per unit (in dollars per unit)

$ 25

Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Number of partnership units sold in offering (in units)

1,209,236

12,000,000

Offering price per unit (in dollars per unit)

$ 30.75

$ 30.75

Underwriting costs

$ 12.2

Payments of stock issuance costs

$ 0.4

Proceeds from issuance of common units, net of offering costs

$ 394

Second Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Number of partnership units sold in offering (in units)

589,100

6,500,000

Offering price per unit (in dollars per unit)

$ 26.07

$ 26.07

Underwriting costs

$ 5.3

Payments of stock issuance costs

0.5

Percentage of limited partner interest held by the public

33.00%

34.00%

Proceeds from issuance of common units, net of offering costs

$ 14.9

$ 164.1

Redemption of common units from CVR Refining Holdings, LLC (in units)

6,500,000

Coffeyville Resources LLC

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Ownership interest in general partner (as a percent)

100.00%

Coffeyville Resources LLC

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Limited partner interest (as a percent)

66.00%

Cash on hand distributed

$ 150

Coffeyville Resources LLC | Initial Public Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Proceeds from initial public offering used for distributions

$ 85.1

IEP Energy LLC

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Majority shareholder ownership interest (as a percent)

82.00%

Number of partnership units sold in offering (in units)

4,000,000

Percentage of limited partner interest held by the public

3.00%

4.00%

IEP Energy LLC | Second Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

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)

81.00%

81.00%

66.00%

71.00%

CVR Refining Holdings | Second Underwritten Offering

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

Offering price per unit (in dollars per unit)

$ 26.07

Proceeds from issuance of common units, net of offering costs

$ 9.7

CVR Refining Holdings | Refining LLC

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Percentage of membership interest in other entity transferred by limited partner

100.00%

CVR Refining Holdings | CVR Refining GP, LLC | Second Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Ownership percentage (as a percent)

100.00%

CVR Energy, Inc | Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Redemption of common units from CVR Refining Holdings, LLC (in units)

13,209,236

CVR Energy, Inc | Affiliate of Icahn Enterprises | Underwritten Offering

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Units sold in private placement

2,000,000

CVR Energy, Inc | CVR Partners LP | Minimum

Organization, Consolidation, and Presentation of Financial Statements[Line Items]

Percentage of common units owned by managing partner

50.00%

Summary of Significant Accoun39

Summary of Significant Accounting Policies (Details 1) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)customer	Dec. 31, 2014USD ($)customer
Cash and Cash Equivalents
Checks issued but not presented to banks | $	$ 22	$ 18.9
Accounts receivable | Credit concentration
Accounts Receivable, net
Number of customers | customer	1	0
Largest concentration of credit for any one customer	10.00%	9.00%

Summary of Significant Accoun40

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
	Dec. 31, 2015USD ($)
Property, Plant, and Equipment
Minimum project cost required for capitalization of interest	$ 1,000,000
Minimum period required for completion of project for capitalization of interest	6 months
Improvements to land | Minimum
Property, Plant, and Equipment
Useful life	15 years
Improvements to land | Maximum
Property, Plant, and Equipment
Useful life	30 years
Buildings | Minimum
Property, Plant, and Equipment
Useful life	20 years
Buildings | Maximum
Property, Plant, and Equipment
Useful life	30 years
Machinery and equipment | Minimum
Property, Plant, and Equipment
Useful life	5 years
Machinery and equipment | Maximum
Property, Plant, and Equipment
Useful life	30 years
Automotive equipment | Minimum
Property, Plant, and Equipment
Useful life	5 years
Automotive equipment | Maximum
Property, Plant, and Equipment
Useful life	15 years
Furniture and fixtures | Minimum
Property, Plant, and Equipment
Useful life	3 years
Furniture and fixtures | Maximum
Property, Plant, and Equipment
Useful life	10 years

Summary of Significant Accoun41

Summary of Significant Accounting Policies (Details 3) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)segment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Planned Major Maintenance Costs
Turnaround costs				$ 102.2	$ 6.8	$ 0
Cost Classifications
Depreciation and amortization not included in cost of product sold				6.1	5.9	4.8
Depreciation and amortization not included in direct operating expenses				121.9	115	109.1
Depreciation and amortization not included in selling, general and administrative expenses				$ 2.2	1.6	$ 0.4
Segment Reporting
Number of operating segments | segment				1
Coffeyville refinery
Planned Major Maintenance Costs
Turnaround costs	$ 84.9	$ 15.6	$ 1.7	$ 102.2	5.5
Wynnewood refinery
Planned Major Maintenance Costs
Turnaround costs				$ 0	$ 1.3
Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				4 years
Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities				5 years

Share-Based Compensation (Detai

Share-Based Compensation (Details 1) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Apr. 18, 2012payment / shares$ / shares
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 | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 1.9	$ 2.1
Share-based liabilities paid		3.4
Unrecognized compensation expense	$ 1.8
Period for recognition for unrecognized compensation expense	1 year
CVR Energy Long Term Incentive Plan | Performance Unit Awards | Chief Executive Officer | Accrued Expenses and Other Current Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation share-based liabilities		0.7
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) | $ / shares				$ 30
Number of non-transferable contingent cash payments right for each share | payment / shares				1
Number of shares considered for determining cash payment for each award upon vesting | shares	1
Compensation expense	$ 0.6	$ 2.2	$ 9.5
CVR Energy, Inc | CVR Energy Long Term Incentive Plan | Restricted Stock Units | Executive officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year

Share-Based Compensation (Det43

Share-Based Compensation (Details 2) - Incentive Unit Award - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	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 expense	$ 6.3
Period for recognition for unrecognized compensation expense	1 year 8 months
Compensation expense	$ 3.8	$ 1.5
Share-based liabilities paid	$ 2.4	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]
Deferred compensation share-based liabilities	$ 1.8	$ 0.5

Share-Based Compensation (Det44

Share-Based Compensation (Details 3) $ in Millions	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)dshares	Dec. 31, 2013shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Jan. 16, 2013shares
Stock Appreciation Rights (SARs) | Executive officers
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 (in units)	227,927
Period for determination of cash payment value | d	10
CVR Refining Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance					11,070,000
Unrecognized compensation expense | $			$ 8.3
Period for recognition for unrecognized compensation expense			1 year 8 months
Compensation expense | $			$ 4.6	$ 2.4
CVR Refining Long Term Incentive Plan | Personnel Accruals, Accrued Expenses and Other Current Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred compensation share-based liabilities | $	$ 1		$ 2.3	1
CVR Refining Long Term Incentive Plan | 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
Share-based liabilities paid | $			$ 3.3	$ 1.4
Granted (in units)		187,177	302,319	281,948
CVR Refining Long Term Incentive Plan | Phantom Unit Plan | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Refining Long Term Incentive Plan | Phantom Unit Plan | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%
CVR Refining Long Term Incentive Plan | Phantom Unit Plan | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage			33.33%

Share-Based Compensation (Det45

Share-Based Compensation (Details 4) - CVR Refining Long Term Incentive Plan - Phantom Unit Plan - USD ($) $ / shares in Units, $ in Millions	11 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	Jan. 16, 2013
Phantom Units Activity (in shares):
Non-vested, beginning of period (in units)	0	403,947	187,177
Granted (in units)	187,177	302,319	281,948
Vested (in units)	0	(136,531)	(61,002)
Forfeited (in units)	0	(58,144)	(4,176)
Non-vested, end of period (in units)	187,177	511,591	403,947
Weighted Average Grant-Date Fair Value (in dollars per share):
Non-vested, beginning of period (in dollars per unit)	$ 0	$ 18.89	$ 21.55
Granted (in dollars per unit)	21.55	20.40	17.74
Vested (in dollars per unit)	0	19.26	21.55
Forfeited (in dollars per unit)	0	18.87	21.55
Non-vested, end of period (in dollars per unit)	$ 21.55	$ 19.68	$ 18.89
Aggregate Intrinsic Value	$ 4.2	$ 9.7	$ 6.8	$ 0

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 163.5	$ 104.7
Raw materials and precious metals	78.8	72.6
In-process inventories	20.6	35.7
Parts and supplies	30.9	39.5
Inventories	293.8	$ 252.5
Inventory lower of cost or market write-down	$ 36.8

Property, Plant, and Equipmen47

Property, Plant, and Equipment (Details 1) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Property, Plant, and Equipment
Gross property, plant and equipment	$ 2,368.4	$ 2,180.2
Accumulated depreciation	818.9	693.1
Total net, property, plant and equipment	1,549.5	1,487.1
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	28.7	27.7
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	47.8	45.4
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	2,142.2	2,015.5
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	23.9	21.2
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	8.2	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	$ 116.8	$ 61.2

Property, Plant and Equipment (

Property, Plant and Equipment (Details 2) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Capitalized interest	$ 3.7	$ 9.4	$ 3.2
Original carrying value of assets under capital lease obligation	$ 24.8	$ 24.8

Insurance Claims (Details)

Insurance Claims (Details)	Jul. 29, 2014employee	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 102,200,000	$ 6,800,000	$ 0
Coffeyville refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs		$ 84,900,000	$ 15,600,000	$ 1,700,000	102,200,000	5,500,000
Coffeyville Refinery Incident, Fire Isomerization Unit
Unusual or Infrequent Item [Line Items]
Number of employees injured | employee	4
Number of employees fatally injured | employee	1
Gross repairs and other costs						6,300,000
Property damage insurance deductible amount						5,000,000
Coffeyville Refinery Incident, Fire Isomerization Unit | Prepaid Expenses and Other Current Assets
Unusual or Infrequent Item [Line Items]
Insurance receivable		$ 1,200,000			$ 1,200,000	$ 1,300,000

Long-Term Debt (Details 1)

Long-Term Debt (Details 1) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total debt	$ 580	$ 581.4
Current portion of capital lease obligations	(1.6)	(1.4)
Long-term debt, net of current portion	$ 578.4	$ 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	$ 48.5	$ 49.9

Long-Term Debt (Details 2)

Long-Term Debt (Details 2) - USD ($)	Jan. 30, 2013	Jan. 23, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Apr. 06, 2010
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 0	$ 0	$ 26,100,000
10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Repurchased debt, face amount		$ 222,800,000
Prepayment premium		20,600,000
Accrued interest settled on redemption		$ 9,500,000
Loss on extinguishment of debt					26,100,000
Write-off of previously deferred financing charges					3,700,000
Unamortized discount written off					$ 1,800,000
Coffeyville Resources LLC and Coffeyville Finance Inc [Member] | 10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Aggregate principal amount						$ 225,000,000
Stated interest rate (as a percent)						10.875%
Initial Public Offering | 10.875% Senior Secured Notes, due 2017
Debt Instrument [Line Items]
Stated interest rate (as a percent)		10.875%
Proceeds from IPO to be utilized for repurchase of debt	$ 253,000,000

Long-Term Debt (Details 3)

Long-Term Debt (Details 3) - USD ($)	Oct. 23, 2012	Dec. 31, 2015	Dec. 31, 2013	Dec. 31, 2014	Sep. 17, 2013
Debt Instrument [Line Items]
Accrued interest payable		$ 5,400,000		$ 5,400,000
6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Stated interest rate (as a percent)		6.50%		6.50%
Debt issuance cost			$ 400,000
Refining LLC
Debt Instrument [Line Items]
Ownership interest (as a percent)		100.00%
Refining LLC | 6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Aggregate principal amount	$ 500,000,000				$ 500,000,000
Stated interest rate (as a percent)	6.50%
Total net proceeds from the offering	$ 492,500,000
Deferred finance costs	$ 8,700,000
Level 2 | 6.5% Second Lien Senior Secured Notes, due 2022
Debt Instrument [Line Items]
Estimated fair value		$ 485,000,000

Long-Term Debt (Details 4)

Long-Term Debt (Details 4) - Credit parties - Amended and Restated Asset Based Credit Facility - USD ($)	Dec. 20, 2012	Dec. 31, 2012	Dec. 31, 2015
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%
Percentage of deduction of maximum amount available to be drawn under line of credit to compute fees on commercial letters of credit	0.50%
Percentage of customary facing fees	0.125%
Deferred finance costs		$ 2,100,000
Unamortized deferred cost at the time of modification that will continue to be amortized		$ 2,800,000
Aggregate availability			$ 290,100,000
Outstanding letters of credit			27,800,000
Borrowings outstanding			$ 0
Quarterly Average Excess Availability Exceeding Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate on borrowings	50.00%
Quarterly Average Excess Availability Less than or Equal to Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate on borrowings	50.00%
Daily Average Amount of Loans and Letters of Credit Outstanding Less than Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Unused line fee (as a percent)	0.40%
Daily Average Amount of Loans and Letters of Credit Outstanding Equal to or Greater than Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Unused line fee (as a percent)	0.30%
LIBOR | Quarterly Average Excess Availability Exceeding Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.75%
LIBOR | Quarterly Average Excess Availability Less than or Equal to Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	2.00%
Prime Rate | Quarterly Average Excess Availability Exceeding Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	0.75%
Prime Rate | Quarterly Average Excess Availability Less than or Equal to Fifty Percent of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	1.00%

Long-Term Debt (Details 5)

Long-Term Debt (Details 5) - Intercompany credit facility - USD ($)	Oct. 29, 2014	Jan. 23, 2013	Dec. 31, 2015
Coffeyville Resources LLC
Debt Instrument [Line Items]
Borrowings outstanding			$ 31,500,000
Aggregate availability			218,500,000
Coffeyville Resources LLC | Minimum
Debt Instrument [Line Items]
Amount of customary default of indebtedness		$ 25,000,000
Coffeyville Resources LLC
Debt Instrument [Line Items]
Borrowing capacity	$ 250,000,000	$ 150,000,000
Line of credit facility term	6 years	6 years
Basis spread on variable rate (as a percent)	3.00%	3.00%
Borrowings outstanding			$ 31,500,000

Long-Term Debt (Details 6)

Long-Term Debt (Details 6) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Amortization of deferred financing costs reported as interest expense and other financing costs	$ 1.9	$ 1.9	$ 2
Estimated amortization of deferred financing costs
2,016	1.9
2,017	1.8
2,018	0.9
2,019	0.9
2,020	0.9
Thereafter	1.7
Total	$ 8.1

Long-Term Debt (Details 7)

Long-Term Debt (Details 7) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)lease	Dec. 31, 2014USD ($)
Capital Leases
Number of leases acquired | lease	2
Capital lease obligations	$ 48.5
Future payments required under capital leases
Less: current portion	1.6	$ 1.4
Long-term portion	$ 46.9
Capital Lease related to Excel Pipeline LLC
Capital Leases
Remaining term of leases	166 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Capital Leases
Remaining term of leases	165 months
Capital lease
Future payments required under capital leases
2,016	$ 6.4
2,017	6.5
2,018	6.5
2,019	6.5
2,020	6.5
2021 and thereafter	57.2
Total future payments	89.6
Less: amount representing interest	41.1
Present value of future minimum payments	48.5
Less: current portion	1.6
Long-term portion	$ 46.9

Partners' Capital and Partner57

Partners' Capital and Partnership Distributions (Details 1)	Jan. 23, 2013	May. 19, 2013	Dec. 31, 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	81.00%	81.00%	66.00%	71.00%

Partners' Capital and Partner58

Partners' Capital and Partnership Distributions (Details 2) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Amount paid to CVR Refining Holdings, LLC and affiliates	$ 104.4	$ 101.2	$ 78.5	$ 38.2	$ 55.8	$ 99.2	$ 108.6	$ 49.8
Amounts paid to non-affiliates	44.7	43.4	33.7	16.4	23.9	42.5	36.1	16.6
Total amount paid	$ 149.1	$ 144.6	$ 112.2	$ 54.6	$ 79.7	$ 141.7	$ 144.7	$ 66.4
Per common unit (in usd per unit)	$ 1.01	$ 0.98	$ 0.76	$ 0.37	$ 0.54	$ 0.96	$ 0.98	$ 0.45
Common units outstanding (in units)	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000	147,600,000
Amount paid to CVR Refining Holdings, LLC and affiliates									$ 322.3	$ 313.4
Amounts paid to non-affiliates									138.2	119.1
Total amount paid									$ 460.5	$ 432.5
Per common unit (in usd per unit)									$ 3.12	$ 2.93

Net Income per Common Unit (Det

Net Income per Common Unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								11 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Earnings Per Share [Abstract]
Net income	$ (122.2)	$ 138.9	$ 227.8	$ 46.7	$ (108.5)	$ 21.8	$ 180	$ 265.4	$ 512.6		$ 291.2		$ 358.7		$ 590.4
Net income per common unit - basic (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Net income per common unit - diluted (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Weighted-average common units outstanding, basic (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
Weighted-average common units outstanding, diluted (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
[1]	Represents net income per common unit since closing the Partnership’s initial public offering on January 23, 2013. See Note 9 to the consolidated financial statements.

Benefit Plans (Details)

Benefit Plans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)plan	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Percentage employer matches of employee's contribution	100.00%
Percentage of eligible compensation, matched by employer	6.00%
Vesting schedule for employer's matching funds	3 years
Matching contributions made by the company during the year | $	$ 5.2	$ 4.7	$ 4.2
Subsidiary of CVR Energy
Defined Benefit Plan Disclosure [Line Items]
Number of defined-contribution 401(k) plans | plan	2

Commitments and Contingencies61

Commitments and Contingencies (Details 1) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)bbl / d	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Operating Leases
2,016	$ 1.3
2,017	0.5
2,018	0.3
2,019	0.2
2,020	0.1
Thereafter	0.2
Operating leases	2.6
Unconditional Purchase Obligations
2,016	128.8
2,017	118.8
2,018	119.1
2,019	118.6
2,020	106.1
Thereafter	725.2
Unconditional purchase obligations	1,316.6
Lease expenses	1.7	$ 2.5	$ 3.2
Storage Capacity and Pipeline Transportation Services
Unrecorded Unconditional Purchase Obligation [Line Items]
Expense incurred related to long-term purchase commitments	125	$ 121.5	$ 117.1
CRRM | Petroleum transportation service agreement with TransCanada
Unrecorded Unconditional Purchase Obligation [Line Items]
Amount payable related to petroleum transportation service agreements	$ 781.5
Unrecorded unconditional purchase obligation term of agreement	15 years
Period over which minimum quantity of crude oil is receivable	20 years
Minimum quantity of crude oil to be received per day (in barrels per day) | bbl / d	25,000

Commitments and Contingencies62

Commitments and Contingencies (Details 2) - CRRM - New Vitol Agreement	12 Months Ended
	Dec. 31, 2015
Unrecorded Unconditional Purchase Obligation [Line Items]
Renewal term of agreement	1 year
Period for prior notice of nonrenewal	180 days

Commitments and Contingencies63

Commitments and Contingencies (Details 3) - Flood Crude Oil Discharge and Insurance - USD ($) $ in Millions	Jul. 02, 2013	Apr. 19, 2013	Oct. 25, 2010
Loss Contingencies [Line Items]
Reimbursement of oversight cost			$ 1.8
CRRM
Loss Contingencies [Line Items]
Civil penalty related to Clean Water Act claims		$ 0.6
Amount of reimbursement agreed for oversight cost		$ 1.7
Civil penalty related to Risk Management Program	$ 0.3

Commitments and Contingencies C

Commitments and Contingencies Commitments and Contingencies (Details 4) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Gain Contingencies [Line Items]
Flood insurance recovery	$ 0	$ 0	$ 27.3	$ 0	$ 27.3	$ 0	$ 0
CRRM Flood Insurance Litigation
Gain Contingencies [Line Items]
Proceeds from legal settlements			$ 31.3
Flood Crude Oil Discharge and Insurance
Gain Contingencies [Line Items]
Insurance proceeds					25
CVR Refining Limited Partnership | CRRM Flood Insurance Litigation
Gain Contingencies [Line Items]
Insurance settlement proceeds					$ 4
CVR Refining Limited Partnership | Other Assets | CRRM Flood Insurance Litigation
Gain Contingencies [Line Items]
Insurance receivable						$ 4

Commitments and Contingencies65

Commitments and Contingencies (Details 5)	1 Months Ended		12 Months Ended			94 Months Ended
	Mar. 31, 2012USD ($)issue	Aug. 31, 2011USD ($)	Dec. 31, 2015USD ($)landfill	Dec. 31, 2014USD ($)landfill	Dec. 31, 2013USD ($)	Nov. 01, 2014USD ($)
Loss Contingencies [Line Items]
Expenses related to environmental, health and safety EHS matters			$ 34,700,000	$ 100,500,000	$ 111,300,000
WRC
Loss Contingencies [Line Items]
Payment of civil penalties		$ 950,000
Expected remaining costs under consent order			3,000,000
EHS
Loss Contingencies [Line Items]
Offset for potential recoveries			0
Environmental accruals			3,600,000	1,100,000
Environmental accruals included in other current liabilities			2,000,000	200,000
Estimated closure and post-closure costs			$ 400,000	$ 900,000
Number of landfills | landfill			2	2
Expense incurred to purchase renewable identification numbers			$ 123,900,000	$ 127,200,000	$ 180,500,000
Biofuels blending obligation			9,500,000	$ 52,300,000
EHS | CRRM
Loss Contingencies [Line Items]
Marquee issues under the Clean Air Act | issue	4
Percentage of required refining capacity (more than)	90.00%
Environmental civil penalty	$ 700,000
Remaining costs associated with Second Consent Decree			$ 44,000,000
Mobile Source Air Toxic II | CRRM
Loss Contingencies [Line Items]
Expense incurred for capital expenditures						$ 48,300,000
Mobile Source Air Toxic II | WRC
Loss Contingencies [Line Items]
Expense incurred for capital expenditures						$ 89,000,000

Commitments and Contingencies66

Commitments and Contingencies (Details 6) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Estimated future payments for environmental obligations
Interest rate (as a percent)	1.87%
EHS
Estimated future payments for environmental obligations
2,016	$ 2
2,017	0.5
2,018	0.5
2,019	0.1
2,020	0.1
Thereafter	0.5
Undiscounted total	3.7
Less amounts representing interest at 1.87%	0.1
Accrued environmental liabilities at the end of the year	$ 3.6	$ 1.1

Commitments and Contingencies67

Commitments and Contingencies (Details 7)	Sep. 28, 2012employee
Wynnewood refinery incident
Loss Contingencies [Line Items]
Number of employees fatally injured	2

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Fair Value Measurements
Total Assets	$ 44.7	$ 47.3
Total Liabilities	(2.8)	(49.6)
Level 1
Fair Value Measurements
Total Assets	0	0
Total Liabilities	0	0
Level 2
Fair Value Measurements
Total Assets	44.7	47.3
Total Liabilities	(2.8)	(49.6)
Level 3
Fair Value Measurements
Total Assets	0	0
Total Liabilities	0	0
Other Contract
Fair Value Measurements
Other current assets (derivative agreements)	44.7	25
Other long-term assets (derivative agreements)		22.3
Other current liabilities (derivative agreements)	(0.1)
Other Contract | Level 1
Fair Value Measurements
Other current assets (derivative agreements)	0	0
Other long-term assets (derivative agreements)		0
Other current liabilities (derivative agreements)	0
Other Contract | Level 2
Fair Value Measurements
Other current assets (derivative agreements)	44.7	25
Other long-term assets (derivative agreements)		22.3
Other current liabilities (derivative agreements)	(0.1)
Other Contract | Level 3
Fair Value Measurements
Other current assets (derivative agreements)	0	0
Other long-term assets (derivative agreements)		0
Other current liabilities (derivative agreements)	0
Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(2.7)	(49.6)
Biofuels Blending Obligation | Level 1
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	0	0
Biofuels Blending Obligation | Level 2
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(2.7)	(49.6)
Biofuels Blending Obligation | Level 3
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	$ 0	$ 0

Derivatives Financial Instrum69

Derivatives Financial Instruments (Details 1) bbl in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)bbl	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)bbl	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)bbl	Dec. 31, 2014USD ($)bbl	Dec. 31, 2013USD ($)
Derivative Financial Instruments
Current period settlements on derivative contracts									$ (26)	$ 122.2	$ 6.4
Gain (loss) on derivatives, net	$ 23.6	$ 11.8	$ (12.6)	$ (51.4)	$ 14.5	$ 25.7	$ 35.9	$ 109.4	(28.6)	185.6	57.1
Commodity derivatives
Derivative Financial Instruments
Gain (loss) on derivatives, net									3.2	0.3	(2.9)
Commodity swaps
Derivative Financial Instruments
Gain (loss) on derivatives, net									(36.4)	187.4	$ 60.1
Commodity swaps | Not designated as hedges
Derivative Financial Instruments
Derivative asset (liability)	44.6				47.3				44.6	47.3
Portion of net unrealized gain included in current assets	44.7				25				44.7	25
Portion of net unrealized loss included in current liabilities	$ 0.1								$ 0.1
Portion of net unrealized gain included in non-current assets					$ 22.3					$ 22.3
Commodity swaps | Not designated as hedges | Crack Spreads
Derivative Financial Instruments
Number of barrels (in barrels) | bbl	2.5				9.1				2.5	9.1
Commodity swaps | Not designated as hedges | Future Crude Oil Purchases
Derivative Financial Instruments
Number of barrels (in barrels) | bbl	1.4								1.4

Derivatives Financial Instrum70

Derivatives Financial Instruments (Details 2) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Offsetting assets
Gross Assets	$ 44.8	$ 25.3
Gross Amounts Offset	(0.1)	(0.3)
Net Assets Presented	44.7	25
Cash Collateral Not Offset	0	0
Net Amount	44.7	25
Non-Current Assets
Offsetting assets
Gross Assets		22.3
Gross Amounts Offset		0
Net Assets Presented		22.3
Cash Collateral Not Offset		0
Net Amount		22.3
Current Liabilities
Offsetting liabilities
Gross Liabilities	0.1
Gross Amounts Offset	0
Net Liabilities Presented	0.1
Cash Collateral Not Offset	0
Net Amount	0.1
Commodity Swaps | Current Assets
Offsetting assets
Gross Assets	44.8	25.3
Gross Amounts Offset	(0.1)	(0.3)
Net Assets Presented	44.7	25
Cash Collateral Not Offset	0	0
Net Amount	44.7	25
Commodity Swaps | Non-Current Assets
Offsetting assets
Gross Assets		22.3
Gross Amounts Offset		0
Net Assets Presented		22.3
Cash Collateral Not Offset		0
Net Amount		$ 22.3
Commodity Swaps | Current Liabilities
Offsetting liabilities
Gross Liabilities	0.1
Gross Amounts Offset	0
Net Liabilities Presented	0.1
Cash Collateral Not Offset	0
Net Amount	$ 0.1

Related Party Transactions (Det

Related Party Transactions (Details 1) - USD ($) $ in Millions	1 Months Ended	3 Months Ended								12 Months Ended
	Apr. 30, 2011	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Revenue from related party		$ 948.3	$ 1,361.6	$ 1,547.5	$ 1,304.4	$ 1,772.8	$ 2,215.2	$ 2,466.3	$ 2,375.3	$ 5,161.9	$ 8,829.7	$ 8,683.5
Cost of product sold (exclusive of depreciation and amortization)		842.8	$ 1,063.7	$ 1,180.9	$ 1,056.1	1,723.8	$ 2,053.7	$ 2,172.6	$ 2,063.3	4,143.6	8,013.4	7,526.7
Accounts payable, due to affiliates		5.4				8.9				5.4	8.9
Prepaid expenses and other current assets, due from affiliates		2				4.1				2	4.1
Other current liabilities, due to related parties		9.8				6.9				9.8	6.9
Hydrogen
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		0.5				1.3				0.5	1.3
Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Accounts payable, due to affiliates		0.2				0.2				0.2	0.2
Prepaid expenses and other current assets, due from affiliates		0.7				1.1				0.7	1.1
Feedstock and Shared Services Agreement | Hydrogen | Coffeyville Resources Nitrogen Fertilizers LLC
Related Party Transaction [Line Items]
Revenue from related party												0.6
Cost of product sold (exclusive of depreciation and amortization)										11.8	10.1	11.4
Feedstock and Shared Services Agreement | Tail gas
Related Party Transaction [Line Items]
Prepaid expenses and other current assets, due from affiliates						0.1					0.1
Other current liabilities, due to related parties		0.2				0.2				0.2	0.2
Liability included in other non-current liabilities		$ 0.8				$ 1				$ 0.8	1
CRRM | Feedstock and Shared Services Agreement | Coffeyville Resources Nitrogen Fertilizers LLC
Related Party Transaction [Line Items]
Initial term of agreement										20 years
Renewal period of agreement										5 years
CRRM | Feedstock and Shared Services Agreement | Nitrogen | Coffeyville Resources Nitrogen Fertilizers LLC
Related Party Transaction [Line Items]
Amount paid for direct operating expenses											$ 1	$ 0.5
CRRM | Feedstock and Shared Services Agreement | Tail gas | Coffeyville Resources Nitrogen Fertilizers LLC
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%
Minimum | CRRM | Feedstock and Shared Services Agreement | Coffeyville Resources Nitrogen Fertilizers LLC
Related Party Transaction [Line Items]
Notice period for termination of agreement										3 years

Related Party Transactions (D72

Related Party Transactions (Details 2) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)T$ / T	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Related Party Transaction [Line Items]
Revenue from related party | $	$ 948.3	$ 1,361.6	$ 1,547.5	$ 1,304.4	$ 1,772.8	$ 2,215.2	$ 2,466.3	$ 2,375.3	$ 5,161.9	$ 8,829.7	$ 8,683.5
Accounts receivable, due from affiliates | $	0.3				0.5				$ 0.3	0.5
Coke Supply Agreement | CRRM | Coffeyville Resources Nitrogen Fertilizers LLC
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)									25
UAN-based netback price, exclusive of transportation cost, under the related party agreement (in dollars per ton)									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)									0.50
UAN-based netback price change, exclusive of transportation cost, under the related party agreement (in dollars per ton)									1
Initial term of agreement									20 years
Renewal period of agreement									5 years
Revenue from related party | $									$ 6.8	8.7	$ 9.6
Accounts receivable, due from affiliates | $	$ 0.3				$ 0.5				$ 0.3	$ 0.5
Minimum | Coke Supply Agreement | CRRM | Coffeyville Resources Nitrogen Fertilizers LLC
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 (more than) (in tons) | T									41,667
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)									5
Notice period for termination of agreement									3 years
Maximum | Coke Supply Agreement | CRRM | Coffeyville Resources Nitrogen Fertilizers LLC
Related Party Transaction [Line Items]
Pet coke price used to calculate the UAN-based price under the related party agreement (in dollars per ton)									40

Related Party Transactions (D73

Related Party Transactions (Details 3)	12 Months Ended
	Dec. 31, 2015
Environmental Agreement
Related Party Transaction [Line Items]
Initial term of agreement	20 years

Related Party Transactions (D74

Related Party Transactions (Details 4) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	$ 188.7	$ 112.6	$ 90.3	$ 87	$ 112.9	$ 110.6	$ 93.2	$ 99.2	$ 478.5	$ 416	$ 361.7
Selling, general and administrative expenses (exclusive of depreciation and amortization)	20.2	$ 18.2	$ 18.6	$ 18.1	16.8	$ 17.3	$ 17.9	$ 18.7	75.2	70.6	77.8
Accounts payable, due to affiliates	5.4				8.9				$ 5.4	8.9
Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Notice period for exclusion of service from agreement									180 days
Direct operating expenses (exclusive of depreciation and amortization)									$ 18.1	21.3	25.2
Selling, general and administrative expenses (exclusive of depreciation and amortization)									53.2	50.8	62.1
Total									71.3	72.1	$ 87.3
Accounts payable, due to affiliates	$ 13.9				$ 13.6				$ 13.9	$ 13.6
Minimum | Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Notice period for termination of agreement									180 days
Maximum | Services Agreement | CVR Energy
Related Party Transaction [Line Items]
Notice period for termination of agreement									1 year

Related Party Transactions (D75

Related Party Transactions (Details 5)	Oct. 29, 2014USD ($)	Jan. 23, 2013USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)truck
Navistar International Corporation
Related Party Transaction [Line Items]
Number of trucks purchased | truck					7
Purchases from related party					$ 800,000
Intercompany credit facility | Coffeyville Resources LLC
Related Party Transaction [Line Items]
Borrowing capacity	$ 250,000,000	$ 150,000,000
Line of credit facility term	6 years	6 years
Basis spread on variable rate (as a percent)	3.00%	3.00%
Borrowings outstanding			$ 31,500,000
Interest paid			1,000,000	$ 1,000,000	100,000
Limited Partnership Agreement
Related Party Transaction [Line Items]
Related party transaction incurred			$ 9,100,000	$ 6,000,000	$ 300,000

Major Customers and Suppliers76

Major Customers and Suppliers (Details) - supplier	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sales | Customer concentration | Customer A
Major Customers and Suppliers
Concentration risk (as a percent)	14.00%	13.00%	12.00%
Contracted volume | Supplier concentration
Major Customers and Suppliers
Concentration risk (as a percent)	61.00%	67.00%	69.00%
CRRM | Contracted volume | Supplier concentration
Major Customers and Suppliers
Number of major suppliers	1	1	1

Selected Quarterly Financial 77

Selected Quarterly Financial Information (unaudited) (Details 1) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								11 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 948.3	$ 1,361.6	$ 1,547.5	$ 1,304.4	$ 1,772.8	$ 2,215.2	$ 2,466.3	$ 2,375.3			$ 5,161.9		$ 8,829.7		$ 8,683.5
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	842.8	1,063.7	1,180.9	1,056.1	1,723.8	2,053.7	2,172.6	2,063.3			4,143.6		8,013.4		7,526.7
Direct operating expenses (exclusive of depreciation and amortization)	188.7	112.6	90.3	87	112.9	110.6	93.2	99.2			478.5		416		361.7
Flood insurance recovery	0	0	(27.3)	0							(27.3)		0		0
Selling, general and administrative (exclusive of depreciation and amortization)	20.2	18.2	18.6	18.1	16.8	17.3	17.9	18.7			75.2		70.6		77.8
Depreciation and amortization	32.1	29.9	34.2	34	32.6	29.7	30.7	29.5			130.2		122.5		114.3
Total operating costs and expenses	1,083.8	1,224.4	1,296.7	1,195.2	1,886.1	2,211.3	2,314.4	2,210.7			4,800.2		8,622.5		8,080.5
Operating income	(135.5)	137.2	250.8	109.2	(113.3)	3.9	151.9	164.6			361.7		207.2		603
Other income (expense):
Interest expense and other financing costs	(10.5)	(10.4)	(10.4)	(11.3)	(9.7)	(7.9)	(7.9)	(8.7)			(42.6)		(34.2)		(44.1)
Interest income	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1			0.4		0.3		0.4
Gain (loss) on derivatives, net	23.6	11.8	(12.6)	(51.4)	14.5	25.7	35.9	109.4			(28.6)		185.6		57.1
Other income (expense), net	0.1	0.2	(0.1)	0.1	(0.1)	0	0	0			0.3		(0.2)		0.1
Total other income (expense)	13.3	1.7	(23)	(62.5)	4.8	17.9	28.1	100.8			(70.5)		151.5		(12.6)
Income before income tax expense	(122.2)	138.9	227.8	46.7	(108.5)	21.8	180	265.4			291.2		358.7		590.4
Income tax expense	0	0	0	0	0	0	0	0			0		0		0
Net income	$ (122.2)	$ 138.9	$ 227.8	$ 46.7	$ (108.5)	$ 21.8	$ 180	$ 265.4	$ 512.6		$ 291.2		$ 358.7		$ 590.4
Net income (loss) per common unit - basic (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Net income (loss) per common unit - diluted (in usd per unit)	$ (0.83)	$ 0.94	$ 1.54	$ 0.32	$ (0.73)	$ 0.15	$ 1.22	$ 1.80	$ 3.47	[1]	$ 1.97	[1]	$ 2.43	[1]
Weighted-average common units outstanding:
Basic (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
Diluted (in units)	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6	147.6		147.6		147.6
[1]	Represents net income per common unit since closing the Partnership’s initial public offering on January 23, 2013. See Note 9 to the consolidated financial statements.

Selected Quarterly Financial 78

Selected Quarterly Financial Information (unaudited) (Details 2) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 102.2	$ 6.8	$ 0
Inventory lower of cost or market write-down						36.8
Coffeyville Refinery Incident, Fire Isomerization Unit
Unusual or Infrequent Item [Line Items]
Gross repairs and other costs						6.3
Coffeyville refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs, phase one					101.5
Turnaround costs, phase two					0.7
Turnaround costs	$ 84.9	$ 15.6	$ 1.7		102.2	5.5
Wynnewood refinery
Unusual or Infrequent Item [Line Items]
Turnaround costs					$ 0	1.3
Wynnewood refinery | Fluid Catalytic Cracking Unit Outage
Unusual or Infrequent Item [Line Items]
Number of days offline				16 days
Direct Operating Expenses | Coffeyville Refinery Incident, Fire Isomerization Unit
Unusual or Infrequent Item [Line Items]
Gross repairs and other costs						6.3
Direct Operating Expenses | Wynnewood refinery | Fluid Catalytic Cracking Unit Outage
Unusual or Infrequent Item [Line Items]
Gross repairs and other costs						$ 8.5
Cost of Goods Sold, Excluding Depreciation, Depletion, and Amortization [Member]
Unusual or Infrequent Item [Line Items]
Inventory lower of cost or market write-down				$ 36.8